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KRYOSDATA SCIENCE
DATA ASSET GOVERNANCE

Data asset impairment, sunsetting, and exclusion

The other half of recognition - when to impair, when to sunset, and when to keep an asset excluded.

CFO · Controller · CDO · Audit Committee · 7 min

Triggers

Rights collapse, evidence decay, concentration shifts, demand erosion, and material technology change. Each triggers a re-measurement event.

Process

Re-run KRDS against current evidence, re-test recognition under EARM, document the decision, and update the binder.

Exclusion as a decision

Exclusion is a positive decision, not a default. Excluded assets carry a documented reason and a re-review cadence.

Frequently asked

Questions buyers actually ask.

Is impairment automatic?

No. It is a governed decision triggered by observable events.

Can a sunset asset be re-recognized?

Yes, if conditions change. Re-recognition runs through the same gates.

Does exclusion mean the data is deleted?

No. Exclusion is a recognition decision; retention is a separate rights and operations question.

Who signs an impairment?

The recognition quorum - typically CFO and CDO with audit committee notification.

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Engagement

Begin with a forensic data asset assessment.

A focused engagement that maps your data estate, scores assets against KRYOS frameworks, and produces a board-ready brief on what to recognize, value, productize, and capitalize.

Request Data Asset Assessment