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Amount, net of tax, of (gain) loss recognized for the (reversal of write-down) write-down to fair value, less cost to sell, of a disposal group. Excludes discontinued operations.

No definition available.

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The charge against earnings resulting from the write down of equipment on operating leases due to the difference between the carrying value and lower fair value.

No definition available.

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This item represents an other than temporary decline in value that has been recognized, net of tax, against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.

No definition available.

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- References

No definition available.

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The aggregate amount of write-downs, net of tax, for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).

No definition available.

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The charge against earnings resulting from the write down of other assets due to the difference between the carrying value and lower fair value.

No definition available.

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The charge against earnings, net of tax, resulting from the write down of other assets due to the difference between the carrying value and lower fair value.

No definition available.

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Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.

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Amount, before tax, of (gain) loss recognized for the (reversal of write-down) write-down to fair value, less cost to sell, of a disposal group. Excludes discontinued operations.

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This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.

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The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).

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