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Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value.

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