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Thanks for invitation,
Agree with Mr.Mnaseer Muhammed's reply.
When carrying amount of assets exceed its recoverable value is called impairment of asset.
An impaired asset is a company's asset that has a market price less than the value listed on the company's balance sheet. Accounts that are likely to be written down are the company's goodwill, accounts receivable and long-term assets because the carrying value has a longer span of time for impairment
