逢甲大學圖書館

於COMPUSTAT中檢索資產減損的資料，S&P建議於Report Assistant中的Look Up items中，查詢以"Imp"或"Impair"為首的項目，或是在Open Report的income statement中，查看"Annual 或 Quarterly Special Items Effect on NI and EPS"，以下轉貼S&P回覆之原文，敬請參考。

There are several Impairment items in Research Insight that may meet your needs. I would suggest looking at items that begin with "Imp..." or "Impair..." and also looking at the report called "Annual (or Quarterly) Special Items Effect on NI and EPS" listed under the Income Statements folder.