ARSENAL > Goodwill impairment

Goodwill impairment

Accounting
Definition
A non-cash write-down of acquired goodwill when its fair value falls below carrying value. Usually a confession that an old acquisition was overpaid. Big impairments hit reported earnings but don't change cash flows.

2018: GE wrote off $22B related to its 2015 Alstom Power acquisition. 2002: AOL-Time Warner wrote off $99B — biggest in corporate history.
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