[satindreams]

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.

[crwaldron220]

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.