The influence of a balance sheet investment and impairment checking can have an effect on the reliability of the economic declarations of an entity, one time a business has very resolute that an asset is impaired, it can compose down the asset or classify it as an asset for sale. Assets will be in writing down if the business holds on utilising this asset. Write-downs are occasionally encompassed as part of a restructuring cost. It is significant to be adept to differentiate asset write-downs, which are non-cash costs, from money costs like severance packages.