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Aenean commodo ligula eget dolor. FAQ Are there additional costs? Lorem ipsum dolor sit amet, consectetuer adipiscing elit. Evaluation of impairment on goodwill, intangible assets, and other long-lived assets represents a significant accounting estimate with varying rules around evaluation depending on the nature of the asset. Companies need to keep in mind the requirements under generally accepted accounting principles that apply to these assets, and ensure they are performing the correct type of evaluation.
There will also be a need to reassess the existing assumption and methods in place for evaluating impairment to properly factor in the impact of the COVID outbreak on their business. Below are some of the questions many businesses will be asking in the coming weeks and months specifically around the asset impairment topic: If I am already amortizing my goodwill and intangibles and depreciating my long-lived assets, is an impairment evaluation still required?
Whether these underlying assets are being amortized or not an impairment test is required when a triggering event occurs. Triggering events indicating a potential goodwill or other long-lived asset impairment could come in a variety of forms. This list is not all inclusive, however, as you can tell by the above examples, the conditions created by the COVID outbreak are likely to trigger this requirement to perform an impairment evaluation.
Depending on the nature of the asset being evaluated, the normal frequency of evaluation may vary but, in all instances, when a triggering event occurs an assessment as to if the underlying asset is impaired is required. When considering a need for an impairment evaluation on long-lived assets, a temporary idling of significant long-lived asset or a group of long-lived assets resulting from COVID could be considered a triggering event, requiring Companies to perform the two-step impairment test required by ASC ASC requires that for all goodwill and all indefinite lived intangible assets the evaluation as to if impairment exists should be performed on annual basis or when a triggering event has occurred.
The guidance under ASC indicates that for long-lived assets like fixed assets , as well as amortizable intangible assets, the evaluation for impairment is only required when a triggering event has occurred. What will I need to consider when evaluating these assets for impairment and assessing fair value? When assessing if an impairment exists, Companies are required to assess fair value and, in some cases, recoverability based on undiscounted cash flows see following question for more detail.
In developing a calculation of fair value there are many factors that need to be considered when assessing the fair value of a tangible long-lived asset. Fair value can be assessed based on market data about the value of the underlying asset or discounted future cash flows generated by the asset or group of assets. When assessing goodwill, fair value needs to be calculated at the reporting unit level and then compared to the carrying value of that reporting unit.
The fair value calculations used should incorporate current market data and forecasts by Companies and should include the direct impacts of items like expected supply chain interruption, decreased demand and revenues, temporary shutdown, and other anticipated factors. Given the degree of uncertainty Companies may need to consider using multiple projections weighted by expected likelihood of each scenario.
These scenarios should incorporate items like a varying period of shut-down based on the COVID responses, and potential impacts from suppliers in other markets who have been more significantly impacted by the spread of the virus. Also, varying assumptions regarding revenue recovery and over what period.
These varying scenarios may require differing discount rates be applied by the Company based on risks that exist in the forecast. Given the current environment, the discount rates have been greatly impacted by the reductions in the risk-free rate which has occurred during the COVID outbreak. These reductions should factor into Companies calculation of future cash flows that may be used in assessing the fair value of a reporting unit or asset.
I have never had to evaluate my long-lived assets fixed assets for impairment. What steps do I need to take to properly perform this assessment? The evaluations of the long-lived assets and intangibles being amortized is a two-step methodology. This is unlike the one-step methodology for goodwill and indefinite lived intangibles.

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