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How to Calculate Impairment of Fixed Assets

By Motley Fool Staff – Updated Apr 23, 2025 at 12:23 PM

Key Points

  • Fixed asset impairment occurs when asset market value drops below its book value.
  • To detect impairment, compare asset's book value against its recoverable amount.
  • If impaired, reduce book value on balance sheet and record loss on income statement.
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