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

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Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

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The charge against earnings resulting from the aggregate write down of tangible assets from their carrying value to their fair value.

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