Answer:
Impairment
Step-by-step explanation:
Impairment is an accounting rule that portrays a changeless decrease in the estimation of an organization's advantage, typically a fixed resource. When testing for hindrance, the complete benefit, income, or other advantage that is required to be produced by a particular resource is occasionally contrasted and that equivalent resource's book esteem.
Generally accounting guidelines expect organizations to test altruism consistently consistently for impairment.