This is a standard of corporate accounting to capitalize loss on appraisal, with asset impairment occurring in cases where there is a high likelihood that the account book value of fixed assets held by corporations such as land and buildings cannot be recovered. With the commencement of the 2006-year it is important to understand asset impairment accounting. In the future this will become a vital concept for corporate management and it will be especially important for listed enterprises with an obligation to supply investors with accurate information. Then, through understanding the measures it will become clear where a reduction must be made and how to calculate a loss on asset impairment and also it will be possible to make a trial calculation as to how much each enterprise will be influenced. KEN Corporation together with specialists is able to give a complete support service with plans responding to the special characteristics of each case relating to the handling of real estate and asset impairment accounting.