An evaluation following accounting principles that requires a company to look at the value of its good will. An impairment charge must appear on the balance sheet to reflect reduced goodwill value if it was overestimated initially.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser