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Other assets may be reported at original cost, but if their value deteriorates they must be written down to market value if there is an "other than temporary impairment" in value.
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Indeed, as will become clear below, it is notable that restricted frontal lobe lesions often cause surprisingly selective impairments in value-based decision making, suggesting that these regions may only be required for a subset of such choices.
Johnston Press said that its performance had been dragged down by a £163.7m non-cash charge relating to impairment in the value of its newspapers.
Evidence suggests that low satisfaction with physical function (SPF) is associated with greater physical impairment [ 3], greater disability in valued activities [ 4, 5], and depressive symptoms [ 4].
More specifically, research has found that decreased satisfaction with physical abilities is associated with greater physical impairment [ 3], greater disability in valued activities [ 4, 5], and depressive symptoms [ 4].
The larger the number of phase bits N, the larger is this the impairment in absolute values.
It was developed to provide for a tool, additional to the clinical assessment, for assessment of function impairment in the patients own value system [ 20].
Assessment of cognitive abilities using the Kaufman Assessment Battery for Children [ 28] at that age showed a homogeneous profile of impairment in all categories with standard values ranging between 54 and 60 (mild ID).
This might result from the excessive formation of stimulus-response habit associations or from an impairment in the ability to use outcome value to guide behavior.
The HRQoL scale 'Social role' (i.e. a high value denotes little impairment in social role) was directly related to reported physical activity.
"In the long run, there's no impairment to value".
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