👉 Unperforming, also known as under-performing or underperforming, is a term used in business and financial analysis to describe an aspect of performance that indicates a lack of effectiveness or efficiency. It refers specifically to a situation where an organization's resources are not being utilized effectively due to inefficiencies or mismanagement. In the context of accounting, unperforming assets might indicate that assets have been underutilized and not generating enough revenue for them to be considered as "unperforming." For
