No definition available.

Amount of impairment loss from asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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-URI https://asc.fasb.org/1943274/2147479581/805-30-50-4

Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.

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-Topic 350
-SubTopic 30
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-URI https://asc.fasb.org/1943274/2147482686/350-30-45-2

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