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Intangible assets are not adjusted for asset impairment losses.
BT: Comprehension
Balanced Scorecard
A management and planning system designed to align an organization’s activities with its vision and strategy, enhance communication within and outside the organization, and track the organization's performance in comparison to its strategic objectives.
Performance Measure
Metrics or indicators used to assess and quantify the efficiency, effectiveness, and performance of an organization or individual.
Improvement
The process of making something better or increasing its value, often referring to property or performance enhancements.
Operating Assets
Assets that are used in the day-to-day operations of a business to generate revenue.
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