What is the meaning of impairment asset?

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