English to French Other Accounting Accounting

Impairment is a loss in the future economic benefit or service potential of an asset, over and above the systematic recognition of loss of the asset’s future economic benefits or service potential through depreciation (amortization).

ici on fait la différence entre "Impairment" et "depreciation (amortization)" ; le deuxième terme correspondant (je crois) à "amortissement pour dépréciation", mais Impairment ?