impairing

Impairing is the act or process of diminishing the quality, value, usefulness, or function of something. The term is the present participle of the verb impair and is used across disciplines to describe reductions in physical condition, capability, or economic value. Impairing can be temporary or permanent and may involve living beings, objects, or abstract concepts such as rights or performance.

In everyday language, common forms include sensory or physical impairment (for example, vision or hearing impairment; mobility impairment) and cognitive impairment (such as difficulties with memory, attention, or judgment). Causes include injury, illness, aging, intoxication, or developmental conditions. Societal responses include accessibility measures, medical treatment, rehabilitation, and accommodations to support functioning.

In finance and accounting, impairment refers to a decline in the recoverable value of an asset below its carrying amount. When impairment is recognized, the asset's book value is reduced, which can impact earnings. Goodwill impairment is a frequently noted example. In law and policy, impairment may relate to diminished civil rights, legal capacity, or eligibility for programs, often requiring assessment against standards or criteria.