Accounting & the 3 StatementsHard

Walk me through how a $100 goodwill impairment flows through the three statements (25% tax rate). Note the tax gotcha.

Model answer

Income statement: a $100 impairment expense reduces pre-tax income by $100. Gotcha: goodwill impairments are generally NOT tax-deductible (for goodwill that wasn't tax-amortizable), so there is no…

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