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Restructuring and Impairment Charges, 1 13 00

Restructuring and Impairment Charges, 1 13 00 2025

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The document discusses the SEC's concerns regarding inappropriate earnings management by public companies, particularly related to restructuring and impairment charges. It outlines guidelines for recognizing these charges, emphasizing the need for accurate accounting practices to prevent companies from inflating charges to manipulate financial results. The document also references SEC Staff Accounting Bulletin No. 100, which provides guidance on the accounting and disclosure of restructuring activities and asset impairments, detailing characteristics of exit plans and costs, as well as subsequent evaluation requirements.

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Why do companies take impairment charges?

An impairment charge is a process used by businesses to write off worthless goodwill or report a reduction in the value of goodwill. Investors, creditors, and others can find these charges on corporate income statements under the operating expense section.

What is the impairment charge off?

An impairment charge is an accounting term that accounts for assets whose value decreases or is lost completely. It typically occurs when a company experiences unanticipated challenges that have a negative impact on the companys health.

What does it mean to take an impairment?

Impairment describes a reduction in the value of a company asset, either fixed or intangible, so as to reflect a decline in the quality, quantity, or market value of the asset.

What does it mean when a company takes an impairment charge?

Impairment charge is a term used to account for an asset that is no longer as valuable as may have once been. It usually occurs during unforeseen challenges that negatively affect a company.

What is real estate impairment charges?

The impairment charge is equal to the amount by which the carrying amount of the asset exceeds its fair value. The fair value is determined in ance with ASC 820, which defines the fair value as the price that would be received to sell an asset between market participants at the triggering event date.

How is impairment charge calculated?

A company can test its assets for impairment by comparing the cash flow or the profits a specific asset generates to its book value. The book value of an asset is its total cost minus any depreciation. If the book value is higher than the generated cash flow, the difference cancels and becomes the impairment charge.

What does restructuring charge mean?

A restructuring charge is a one-time expense that a company pays when reorganizing its operations. Examples of one-time expenses include furloughing or laying off employees, closing manufacturing plants, and shifting production to a new location.

Is an impairment the same as a write off?

In accounting, impairment is an unexpected deterioration in an assets ability to generate future economic benefits. It requires a write-down to prevent financial overstatement.

Restructuring and Impairment Charges, 1 13 00 2025

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