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Writedown vs Impairment - What's the difference?

writedown | impairment |

In accounting terms the difference between writedown and impairment

is that writedown is an adjustment; a precise amount adjusted by an act of writing down or entering an asset and its value; a reduction of an asset, written down or otherwise recorded as such while impairment is a downward revaluation, a write-down.

writedown

English

Noun

(en noun)
  • (accounting) An adjustment; a precise amount adjusted by an act of writing down or entering an asset and its value; a reduction of an asset, written down or otherwise recorded as such.

    • impairment

    English

    Alternative forms

    * empairment (rare)

    Noun

    (wikipedia impairment) (en noun)
  • The result of being impaired; a deterioration or weakening; a disability or handicap; an inefficient part or factor.
  • (accounting) A downward revaluation, a write-down.