New Accounting Guidance

6 Months Ended

Jun. 30, 2012

New Accounting Guidance

New Accounting Guidance

Note 2 — New Accounting Guidance

Goodwill Impairment Testing

In September 2011, the FASB issued new guidance intended to simplify goodwill impairment testing.  The new guidance allows an entity to perform a qualitative assessment on goodwill impairment to determine whether a quantitative assessment is necessary.  When this guidance is adopted during the third quarter of 2012, which is the timing of our annual impairment testing, it is not expected that the adoption will have an impact on the Company’s consolidated financial position, results of operations, or cash flows.