Hi guys, just wondering if any of you know if the item "Goodwill written off", on the income statement, is considered as an exceptional item.

Under U.S. GAAP, the aggregate amount of goodwill impairment losses is generally to be presented as a separate line item in the operating section of the income statement. However, if the goodwill impairment is associated with a discontinued operation, the amount is shown net of tax in the results of discontinued operations shown on the income statement.