Asset Impairment Calculator Excel Template
Asset Impairment Calculator Excel Template
Interactive Excel Financial Model
Download, customize, and integrate into your own analysis
What's Included
- Interactive financial model with live Excel formulas
- All formulas visible and fully editable
- Professional formatting with color-coded inputs & outputs
- Formula reference sheet with variable definitions
- Step-by-step instructions sheet
- Compatible with Microsoft Excel 2016 and later
Download Template
Online Calculator vs Excel Template
| Feature | Online | Excel |
|---|---|---|
| Instant use — no download | ✓ | — |
| Works offline | — | ✓ |
| Customize formulas & layout | — | ✓ |
| Save & share with colleagues | — | ✓ |
| Integrate into your own models | — | ✓ |
| Print-ready formatting | — | ✓ |
About This Template
Test asset impairment under U.S. GAAP with this downloadable Asset Impairment Calculator Excel template. Whether you need to evaluate PP&E recoverability under ASC 360 or goodwill impairment under ASC 350, this template handles both with a single dropdown selector.
What You Can Calculate
This Excel template automatically calculates:
- Impairment Loss — The write-down amount based on carrying value vs. fair value
- New Carrying Value — The post-impairment book value (new cost basis)
- Write-Down Percentage — Impairment loss as a percentage of original carrying value
- Step 1 Result — For PP&E: whether undiscounted cash flows cover carrying value
- Remaining Goodwill — For goodwill mode: balance after impairment loss cap
Required Inputs
Enter these values to run your impairment test:
- Carrying Value — Current book value of the asset or reporting unit
- Fair Value — Market value from appraisals, DCF models, or comparable transactions
- Undiscounted Cash Flows — Sum of future cash flows (PP&E mode only)
- Goodwill Balance — Amount of goodwill on the books (goodwill mode only)
Methodology
The template implements the authoritative U.S. GAAP guidance:
- ASC 360 (PP&E) — Two-step test: (1) Recoverability: if undiscounted CF < CV, proceed to step 2; (2) Loss measurement: CV − FV
- ASC 350 (Goodwill) — One-step test: Loss = CV − FV, capped at goodwill balance
Assumptions & Limitations
- Fair value is provided externally (not calculated by this template)
- Single-asset / single-reporting-unit model
- Impairment losses cannot be reversed under U.S. GAAP
- Deferred tax effects are not modeled
Frequently Asked Questions
Use the Test Type dropdown in the inputs section. Select PP&E (ASC 360) for tangible long-lived assets (two-step test) or Goodwill (ASC 350) for reporting unit goodwill (one-step test). The formulas automatically adjust based on your selection.
Yes. Duplicate the Calculator sheet tab for each asset or reporting unit you need to test. You can rename each tab (e.g., Plant A, Reporting Unit North) and enter different values. The formulas work independently on each sheet.
Print or save the Calculator sheet showing your inputs and results. The Formula Reference sheet documents the methodology. Add notes in adjacent cells for key assumptions like how fair value was determined or the source of cash flow projections.
A fully interactive financial model with live Excel formulas, an Instructions sheet with usage guide, and a Formula Reference sheet with variable definitions and model assumptions. All formulas are visible and editable.
Microsoft Excel 2016 or later. The template uses standard Excel formulas only — no macros, VBA, or add-ins required.
Yes. All cells are fully editable. You can modify any formula, add your own calculations, change formatting, or integrate the model into your existing spreadsheets.
The online calculator runs in your browser for quick calculations. This Excel template gives you a portable, offline financial model you can customize, save, share with colleagues, and integrate into your own analysis.
This template is provided for educational and personal use. You may use it in your own professional analysis and presentations. Redistribution or resale of the template itself is not permitted.
You can re-download the latest version from your account or by requesting a new download link. Free downloads are limited to 5 per email address per month.
