Respuesta :
In the case of the accounting equation, Impairment loss decreases total stockholders' equity.
Total stockholders' equity is calculated using the accounting formula as the sum of the company's assets less its liabilities. When a corporation recognizes an impairment loss, it means that one of its assets' value has decreased and is now worth less than what it was originally valued at on the balance sheet. This decline in value is shown as a fall in the asset's value on the balance sheet, which therefore lowers the total shareholders' equity of the company.
For example, if a company has a fixed asset, such as a piece of machinery, that it originally recorded on the balance sheet at a value of $200,000, but later determines that the asset is now only worth $1,00,000 due to deterioration or obsolescence, it would recognize an impairment loss of $1,00,000. This loss would be recorded as a reduction in the value of the fixed asset on the balance sheet, which would in turn reduce the company's total stockholders' equity by $1,00,000.
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