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Answer Posted / vikrant
Amortization:
Writing off of The assets of a company over a number of years, not necessarily depending on the life of the assets, for the purpose of their replacement of renewal. It is different from depreciation, which is periodic writing off of the asset based on its normal life expectany. Amoritization is usually accompanied by putting aside money in a SINKINGFUND, so that the considerably increased cost of replacement or modernization can be met, when it is needed.
IMPAIRMENT:-
damage: the occurrence of a change for the worse
deterioration: a symptom of reduced quality or strength
disability: the condition of being unable to perform as a consequence of physical or mental unfitness; "reading disability"; "hearing impairment"
damage that results in a reduction of strength or quality
stultification: the act of making something futile and useless (as by routine)
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