what term is used to describe the situation where there is a permanent decline in the value of an intangible…

what term is used to describe the situation where there is a permanent decline in the value of an intangible asset? multiple choice depreciation amortization impairment depletion
Answer
Brief Explanations:
Depreciation is for tangible assets. Amortization is the systematic allocation of intangible - asset cost over its useful life. Impairment is the permanent decline in the value of an asset, including intangible assets. Depletion is for natural resources.
Answer:
C. Impairment