Record an impairment loss
Records an impairment write-down. Posts DR Impairment Loss /
CR Accumulated Depreciation (or a dedicated impairment-allowance
account when seeded). The impairment_amount may NOT exceed the
current net book value (cost_basis minus accumulated_depreciation);
attempts to over-impair return 400 IMPAIRMENT_EXCEEDS_NBV.
Use this for permanent declines under US GAAP ASC 360 or IFRS IAS 36.
For temporary write-downs that may later reverse, see
POST /recover_impairment. Rule 21 enforces GL postability + balance.
Idempotent when Idempotency-Key is supplied.
Authorizations
API key issued per entity via Settings > Developers > API Keys.
Each key carries scopes (e.g. orders:read, products:write).
Bearer token format: Authorization: Bearer ark_live_ent_
Test keys use ark_test_ent_. Both are issued per entity
via Settings > Developers > API Keys.
Headers
Client-generated unique key for idempotent POST/PATCH/DELETE operations. Alias for the Idempotency parameter. Max 255 chars. On retry with the same key, the original response is returned without re-executing the operation. Keys expire after 24 hours.
255Path Parameters
Body
Response
Impairment posted (response includes journal_entry_id and history_id)

