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Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.

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The loss (gain) resulting from the write-down of the carrying value of assets classified as a disposal group, but one which is not further classified as a discontinued operation, to fair value less cost to sell. A (gain) results from a subsequent increase in fair value less cost to sell, but not in excess of the cumulative loss previously recognized. For example, the write-down of a disposal group subject to a plan of sale, which was not sold in the current period, to its held-for-sale value. The loss (gain) is included in income from continuing operations before income taxes in the income statement.

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Fair value portion of assets, excluding financial assets, that lack physical substance, having a limited useful life.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value.

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The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).

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-Publisher FASB

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Fair value portion of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.