- DefinitionAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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 -Name Accounting Standards Codification
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 -SubTopic 210
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
 -Publisher FASB
 -Name Accounting Standards Codification
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 -SubTopic 20
 -Section 45
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