Impairment testing
Test goodwill, intangibles and long-lived assets for recoverability when triggering events occur or annually as required.
varies by archetype
1The task exists in this business archetype but behaves differently. The note is the point of the edge: it must say how it differs, not merely that it does.
Content is a capitalised asset amortised against an uncertain future audience, so impairment triggers are engagement metrics rather than financial ones, and testing happens at title or slate level rather than at a reporting unit.
produces
1The modeling object or downloadable deliverable the task creates.
consumes
2A canonical data object the task needs as input.
governed by
3An accounting or regulatory standard that constrains the task.
owned by
1The business-partner org unit accountable for the task.
runs in
1The end-to-end shared-services process the task sits inside.
serves
1The verb-level intent the task exists to satisfy.
Relationships pointing at this node.
performed by
1A job title someone actually holds does this work.
Unresolved from the source registry
not yet modelledFree-text strings from the source spreadsheet that have not been resolved to a node. Preserved verbatim so nothing is silently dropped — these are backlog, not content.
Produces: Impairment model