{"id":11723,"date":"2026-02-25T11:15:21","date_gmt":"2026-02-25T11:15:21","guid":{"rendered":"https:\/\/intelekbusinessvaluations.com\/en-us\/?page_id=11723"},"modified":"2026-02-25T11:34:55","modified_gmt":"2026-02-25T11:34:55","slug":"goodwill-impairment-asc-350-intangibles-goodwill-and-other","status":"publish","type":"page","link":"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/","title":{"rendered":"Goodwill Impairment (ASC 350 Intangibles &#8211; Goodwill and Other)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"11723\" class=\"elementor elementor-11723\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-156391a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"156391a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-135426bc ot-flex-column-vertical\" data-id=\"135426bc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51922491 elementor-widget elementor-widget-text-editor\" data-id=\"51922491\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<h2>Why Goodwill Impairment Testing Matters<\/h2><p>For many companies that have grown through acquisition, goodwill and intangible assets represent a substantial portion of the balance sheet. Under U.S. GAAP (ASC 350), these assets are not amortized but must be tested for impairment at least annually \u2014 or more frequently if &#8220;triggering events&#8221; occur.<\/p><p>The stakes of this testing are high. An impairment charge is a direct hit to reported earnings, a signal of destroyed value to investors, and a red flag for lenders monitoring debt covenants. Conversely, failing to recognize an impairment when economic conditions deteriorate can lead to SEC enforcement actions, shareholder lawsuits, and restatements for &#8220;delayed recognition&#8221; of losses.<\/p><p>With the SEC&#8217;s 2026 focus on &#8220;Big Bath&#8221; accounting and the scrutiny of management estimates in a volatile interest rate environment, the days of &#8220;check-the-box&#8221; impairment testing are over. Auditors now demand rigorous, market-based evidence to support the fair value of your reporting units.<\/p><p>InteleK\u2019s team of accredited valuation specialists delivers audit-ready, ASC 350-compliant impairment analyses that withstand the scrutiny of Big Four auditors, audit committees, and regulators \u2014 providing defensible conclusions of value whether you are performing a qualitative &#8220;Step 0&#8221; assessment or a full quantitative test.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-152bb18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"152bb18\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-be63895 ot-flex-column-vertical\" data-id=\"be63895\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-dee7d0b elementor-section-full_width elementor-section-height-min-height elementor-section-height-default\" data-id=\"dee7d0b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-d475a4a ot-flex-column-vertical\" data-id=\"d475a4a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c0e68c elementor-widget elementor-widget-text-editor\" data-id=\"5c0e68c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<h3 style=\"color: white;\">Book a Free Consultation Call<\/h3>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-080fc0f elementor-widget elementor-widget-text-editor\" data-id=\"080fc0f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p>One of InteleK\u00b4s accredited appraisers is available to listen to your story and answer any questions you may have.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-21cd5b3 elementor-widget elementor-widget-html\" data-id=\"21cd5b3\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div style=\"width: 100%; display: flex; justify-content: center; align-items: center; padding: 2rem 0;\">\r\n  <a href=\"https:\/\/calendly.com\/andrew-intelek\/google-meet-andrew-mackson-intelek-val-consultation\" target=\"_blank\" style=\"text-decoration:none;display:inline-block;\">\r\n    <div style=\"\r\n      display: flex;\r\n      align-items: center;\r\n      background: #FFFFFF; \/* Changed to white *\/\r\n      border-radius: 5.5rem;\r\n      padding: 0.75rem 3.5rem; \/* Adjusted horizontal padding (from 2rem to 3.5rem) to make it wider *\/\r\n      box-shadow: 0 4px 16px rgba(30,50,70,0.18);\r\n      color: #222f3e; \/* Changed for readability on white background *\/\r\n      font-size: 1.18rem;\r\n      font-weight: 600;\r\n      width: fit-content;\r\n      gap: 1.25rem;\r\n      cursor: pointer;\r\n      transition: box-shadow 0.2s, background 0.2s;\r\n      border: none;\r\n    \"\r\n      onmouseover=\"this.style.boxShadow='0 6px 20px rgba(30,150,252,0.24)';this.style.background='#F0F0F0'; this.style.color='#1e96fc';\" \/* Adjusted hover for white background *\/\r\n      onmouseout=\"this.style.boxShadow='0 4px 16px rgba(30,50,70,0.18)';this.style.background='#FFFFFF'; this.style.color='#222f3e';\" \/* Adjusted hover for white background *\/\r\n    >\r\n      <img decoding=\"async\" src=\"https:\/\/losangelesbusinessvaluations.com\/wp-content\/uploads\/2023\/11\/andrew-cubic.jpg\" alt=\"Andrew Mackson\" style=\"\r\n        width: 52px;\r\n        height: 52px;\r\n        object-fit: cover;\r\n        border-radius: 50%;\r\n        border: 2.5px solid #fff;\r\n        box-shadow: 0 2px 8px rgba(0,0,0,0.12);\r\n        background: #fff;\r\n        flex-shrink: 0;\r\n      \">\r\n      <span style=\"display: flex; flex-direction: column; line-height: 1.15;\">\r\n        Andrew Mackson, CFA, ABV\r\n        <span style=\"font-size: 0.95rem; font-weight: 400; color: #1e96fc; margin-top: 2px;\"> Book Appointment\r\n        <\/span>\r\n      <\/span>\r\n    <\/div>\r\n  <\/a>\r\n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6807d1 elementor-widget elementor-widget-html\" data-id=\"a6807d1\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div style=\"width: 100%; display: flex; justify-content: center; align-items: center; padding: 2rem 0;\">\r\n  <a href=\"https:\/\/calendly.com\/ryan-maguire-intelekbva\/30min\" target=\"_blank\" style=\"text-decoration:none;display:inline-block;\">\r\n    <div style=\"\r\n      display: flex;\r\n      align-items: center;\r\n      background: #FFFFFF; \/* Changed to white *\/\r\n      border-radius: 5.5rem;\r\n      padding: 0.75rem 3.5rem; \/* Adjusted horizontal padding (from 2rem to 3.5rem) to make it wider *\/\r\n      box-shadow: 0 4px 16px rgba(30,50,70,0.18);\r\n      color: #222f3e; \/* Changed for readability on white background *\/\r\n      font-size: 1.18rem;\r\n      font-weight: 600;\r\n      width: fit-content;\r\n      gap: 1.25rem;\r\n      cursor: pointer;\r\n      transition: box-shadow 0.2s, background 0.2s;\r\n      border: none;\r\n    \"\r\n      onmouseover=\"this.style.boxShadow='0 6px 20px rgba(30,150,252,0.24)';this.style.background='#F0F0F0'; this.style.color='#1e96fc';\" \/* Adjusted hover for white background *\/\r\n      onmouseout=\"this.style.boxShadow='0 4px 16px rgba(30,50,70,0.18)';this.style.background='#FFFFFF'; this.style.color='#222f3e';\" \/* Adjusted hover for white background *\/\r\n    >\r\n      <img decoding=\"async\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2025\/12\/ryan-compressed-2.jpg\" alt=\"Ryan Maguire\" style=\"\r\n        width: 52px;\r\n        height: 52px;\r\n        object-fit: cover;\r\n        border-radius: 50%;\r\n        border: 2.5px solid #fff;\r\n        box-shadow: 0 2px 8px rgba(0,0,0,0.12);\r\n        background: #fff;\r\n        flex-shrink: 0;\r\n      \">\r\n      <span style=\"display: flex; flex-direction: column; line-height: 1.15;\">\r\n        Ryan Maguire, CPA, ABV\r\n        <span style=\"font-size: 0.95rem; font-weight: 400; color: #1e96fc; margin-top: 2px;\"> Book Appointment\r\n        <\/span>\r\n      <\/span>\r\n    <\/div>\r\n  <\/a>\r\n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb1133b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb1133b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b255ee ot-flex-column-vertical\" data-id=\"9b255ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c106e0 elementor-widget elementor-widget-image\" data-id=\"4c106e0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2026\/02\/Goodwill-Impairment-ASC-350-Intangibles-Goodwill-and-Other-1024x576.png\" class=\"attachment-large size-large\" alt=\"Goodwill Impairment (ASC 350 Intangibles - Goodwill and Other)\" srcset=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2026\/02\/Goodwill-Impairment-ASC-350-Intangibles-Goodwill-and-Other-1024x576.png 1024w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2026\/02\/Goodwill-Impairment-ASC-350-Intangibles-Goodwill-and-Other-300x169.png 300w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2026\/02\/Goodwill-Impairment-ASC-350-Intangibles-Goodwill-and-Other-768x432.png 768w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2026\/02\/Goodwill-Impairment-ASC-350-Intangibles-Goodwill-and-Other.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1676c9c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1676c9c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c8ddd3 ot-flex-column-vertical\" data-id=\"5c8ddd3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-737c247 elementor-widget elementor-widget-text-editor\" data-id=\"737c247\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<h2>The ASC 350 Framework \u2014 Testing Goodwill for Impairment<\/h2><p>ASC 350 <em>Intangibles \u2014 Goodwill and Other<\/em> dictates that goodwill must be tested for impairment at the Reporting Unit level. A reporting unit is an operating segment or one level below an operating segment (a component) for which discrete financial information is available and segment management regularly reviews the operating results.<\/p><p>Identifying the correct reporting units is the first critical step; aggregating units incorrectly can mask impairment in underperforming segments, while disaggregating too far can trigger unnecessary impairments in healthy ones.<\/p><h3>The Annual Testing Requirement &amp; Triggering Events<\/h3><p>Goodwill must be tested annually at a consistent date (e.g., October 1st or December 31st). However, testing is also required between annual tests if a &#8220;triggering event&#8221; occurs that makes it more likely than not that the fair value of a reporting unit has fallen below its carrying amount.<\/p><p>Common Triggering Events in 2026 include:<\/p><ul><li>Macroeconomic deterioration: Sustained inflation, rising interest rates, or recessionary conditions.<\/li><li>Industry and market changes: Increased competition, regulatory shifts, or technological obsolescence.<\/li><li>Cost factors: Significant increases in raw materials, labor, or energy costs.<\/li><li>Financial performance: Negative cash flows, declining revenues, or failure to meet budgeted earnings.<\/li><li>Share price decline: A sustained drop in stock price (for public companies) that pushes market capitalization below book value.<\/li><li>Entity-specific events: Loss of key personnel, loss of a major customer, or litigation.<\/li><\/ul><hr \/><h2>The Impairment Testing Process<\/h2><p>ASC 350 allows for a two-step approach to testing, beginning with an optional qualitative assessment.<\/p><h3>Step 0: The Qualitative Assessment<\/h3><p>Companies have the option to perform a qualitative assessment (&#8220;Step 0&#8221;) to determine whether it is more likely than not (a likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount.<\/p><p>If InteleK\u2019s analysis of relevant macroeconomic, industry, and company-specific factors concludes that fair value likely exceeds carrying value by a significant margin, no further testing is required. This approach saves time and resources for healthy reporting units. However, if the qualitative factors are inconclusive or indicate potential impairment, a quantitative test is mandatory.<\/p><h3>The Quantitative Impairment Test<\/h3><p>If the qualitative assessment is bypassed or failed, we proceed to the quantitative test. This involves determining the Fair Value of the reporting unit and comparing it to its Carrying Amount (including goodwill).<\/p><ul><li>If Fair Value &gt; Carrying Amount: The reporting unit is not impaired, and goodwill is considered recoverable.<\/li><li>If Fair Value &lt; Carrying Amount: An impairment charge is recognized for the amount by which the carrying amount exceeds the fair value (limited to the total amount of goodwill allocated to that reporting unit).<\/li><\/ul><p><em>Note: The complex &#8220;Step 2&#8221; calculation of implied fair value was eliminated by ASU 2017-04, simplifying the measurement of the impairment loss but increasing the importance of the initial Fair Value determination.<\/em><\/p><hr \/><h2>Determining Fair Value \u2014 Valuation Methodologies<\/h2><p>Determining the Fair Value of a reporting unit requires the same rigor as valuing a standalone business. InteleK applies the valuation approaches most appropriate for the reporting unit\u2019s industry and available data, consistent with ASC 820 <em>Fair Value Measurement<\/em>:<\/p><h3>Income Approach (Discounted Cash Flow)<\/h3><p>The DCF method is often the primary tool for goodwill impairment testing. It projects the reporting unit\u2019s future cash flows and discounts them to present value using a Weighted Average Cost of Capital (WACC).<\/p><ul><li>Auditor Scrutiny: Auditors heavily scrutinize the WACC and long-term growth rates. In the high-interest-rate environment of 2026, a small increase in the discount rate can significantly reduce fair value and trigger impairment. InteleK builds discount rates based on observable market data and company-specific risk premiums that are robust and defensible.<\/li><\/ul><h3>Market Approach (Guideline Public Company &amp; Transaction Methods)<\/h3><p>We analyze valuation multiples (EV\/EBITDA, EV\/Revenue) of comparable public companies and recent M&amp;A transactions.<\/p><ul><li>Control Premiums: Because reporting units are valued on a controlling basis, we apply appropriate control premiums when using public company data, supported by empirical transaction studies.<\/li><\/ul><h3>Reconciliation and &#8220;Sanity Checks&#8221;<\/h3><p>For public companies, the sum of the fair values of all reporting units must be reconciled to the company\u2019s market capitalization. A significant &#8220;control premium&#8221; implied by the gap between the sum-of-the-parts and the market cap is a frequent target of SEC comment letters. We perform this reconciliation proactively to ensure the concluded values are grounded in market reality.<\/p><hr \/><h2>Indefinite-Lived Intangible Assets<\/h2><p>ASC 350 also governs the impairment testing of indefinite-lived intangible assets other than goodwill, such as tradenames, brand names, and FCC licenses. These assets are tested separately from goodwill, typically using the &#8220;Relief from Royalty&#8221; or &#8220;Greenfield&#8221; methods.<\/p><p>Unlike goodwill, which is tested at the reporting unit level, indefinite-lived intangibles are tested at the individual asset level. An impairment loss is recognized if the fair value of the asset is less than its carrying amount.<\/p><hr \/><h2>The 2026 Regulatory Landscape \u2014 SEC &amp; Auditor Focus<\/h2><p>Impairment testing is a top priority for the SEC and the PCAOB in 2026. Regulators are specifically targeting:<\/p><ul><li>&#8220;Too Little, Too Late&#8221;: Companies that delay recognizing impairment until a massive write-down is unavoidable.<\/li><li>Forecast Optimism: Management projections that historically miss targets but are still used to support passing impairment tests.<\/li><li>Discount Rate Consistency: Using a WACC that is inconsistent with the risks inherent in the cash flow projections.<\/li><li>Triggering Event Documentation: Failure to document why a stock price drop or earnings miss did <em>not<\/em> trigger an interim test.<\/li><\/ul><p>An independent valuation from InteleK provides the objective, third-party evidence necessary to defend your judgments against this heightened regulatory scrutiny.<\/p><hr \/><h2>InteleK\u2019s Goodwill Impairment Approach<\/h2><p>Our accredited appraisers bring deep ASC 350 and audit review experience to every engagement. Here\u2019s what sets our process apart:<\/p><p>Audit-Ready Deliverables \u2014 Our reports are written for the eyes of the auditor. We explicitly address the qualitative factors of Step 0, document the selection of valuation inputs, and provide the sensitivity analyses that auditors require to sign off.<\/p><p>Proactive &#8220;Step 0&#8221; Screening \u2014 We don&#8217;t default to a full quantitative test if it isn&#8217;t necessary. We help you evaluate whether a qualitative assessment is sufficient, saving you time and fees.<\/p><p>Integrated Intangible Asset Testing \u2014 We test indefinite-lived intangibles (brands, licenses) alongside goodwill to ensure consistency in assumptions (revenue growth, royalty rates, discount rates) across your impairment testing.<\/p><p>Control Premium Support \u2014 For public companies, we perform a rigorous market capitalization reconciliation, providing empirical support for any implied control premium to preempt SEC comments.<\/p><p>Scenario Analysis \u2014 In uncertain economic times, a single set of projections may not tell the whole story. We use probability-weighted scenario analysis to capture the range of potential outcomes, providing a more robust conclusion of Fair Value.<\/p><p>Collaboration With Your Audit Team \u2014 We engage with your auditors early in the process to agree on methodologies, peer groups, and key assumptions before the final numbers are run, smoothing the review process and eliminating 11th-hour surprises.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-48bed44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48bed44\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f8680f ot-flex-column-vertical\" data-id=\"6f8680f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aac8a9f elementor-widget elementor-widget-heading\" data-id=\"aac8a9f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">InteleK AI<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-406f2e1 elementor-widget elementor-widget-text-editor\" data-id=\"406f2e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<h2>Chat to Our AI Valuation Agent if You Have any Questions<\/h2>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bee2d46 elementor-align-center elementor-widget elementor-widget-ibutton\" data-id=\"bee2d46\" data-element_type=\"widget\" data-widget_type=\"ibutton.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ot-button\">\n\t\t\t<a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/help-page-ai\/\" class=\"octf-btn octf-btn-main\"> AI Valuation Agent<\/a>\n\t    <\/div>\n\t    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fdea78f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdea78f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c23f216 ot-flex-column-vertical\" data-id=\"c23f216\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d38a12f elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d38a12f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-dce8c39 ot-flex-column-vertical\" data-id=\"dce8c39\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-22d8ea5 ot-flex-column-vertical\" data-id=\"22d8ea5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31be7b9 elementor-widget elementor-widget-iheading\" data-id=\"31be7b9\" data-element_type=\"widget\" data-widget_type=\"iheading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ot-heading\">\n\t        <span class=\"\">our team<\/span>\t        <h2 class=\"main-head\">Meet InteleK\u2019s Leaders<\/h2>\t    <\/div>\n\t    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0095182 ot-flex-column-vertical\" data-id=\"0095182\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-00e4be6 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"00e4be6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c37a2b8 ot-flex-column-vertical\" data-id=\"c37a2b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6957bf5 elementor-widget elementor-widget-imember\" data-id=\"6957bf5\" data-element_type=\"widget\" data-widget_type=\"imember.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<div class=\"ot-team team-1\">\n\t\t\t<div class=\"team-thumb\">\n\t\t\t\t<a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/about-us\/andrew-mackson\/\"><img loading=\"lazy\" decoding=\"async\" width=\"246\" height=\"368\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2022\/07\/image1.jpeg\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2022\/07\/image1.jpeg 246w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2022\/07\/image1-201x300.jpeg 201w\" sizes=\"(max-width: 246px) 100vw, 246px\" \/><\/a>\t\t\t\t\t\t\t\t<div class=\"team-social\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a rel=\"nofollow\" \n\t\t\t\t\t\t\t\t\thref=\"https:\/\/www.linkedin.com\/in\/andrewmackson-cfa\/\" class=\"linkedin\" style=\"transition-delay: 0ms\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin-in\"><\/i>\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ot-flaticon-signs\"><\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"team-info\">\n\t\t\t\t<h6 class=\"tname\"><a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/about-us\/andrew-mackson\/\">Andrew Mackson,                                                              CFA, ABV<\/a><\/h6>\t\t\t\t<span>co-founder & Partner<\/span>\t\t\t<\/div>\n\t\t<\/div>\n\t        \n\t    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0c60874 ot-flex-column-vertical\" data-id=\"0c60874\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8d9137d elementor-widget elementor-widget-imember\" data-id=\"8d9137d\" data-element_type=\"widget\" data-widget_type=\"imember.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<div class=\"ot-team team-1\">\n\t\t\t<div class=\"team-thumb\">\n\t\t\t\t<a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/about-us\/cameron-braid\/\"><img loading=\"lazy\" decoding=\"async\" width=\"246\" height=\"368\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2022\/07\/image2.jpeg\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2022\/07\/image2.jpeg 246w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2022\/07\/image2-201x300.jpeg 201w\" sizes=\"(max-width: 246px) 100vw, 246px\" \/><\/a>\t\t\t\t\t\t\t\t<div class=\"team-social\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a rel=\"nofollow\" \n\t\t\t\t\t\t\t\t\thref=\"https:\/\/www.linkedin.com\/in\/cameron-braid\/\" class=\"linkedin\" style=\"transition-delay: 0ms\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin-in\"><\/i>\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ot-flaticon-signs\"><\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"team-info\">\n\t\t\t\t<h6 class=\"tname\"><a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/about-us\/cameron-braid\/\">Cameron Braid,<br>                                                            MBA<\/a><\/h6>\t\t\t\t<span>Co-Founder & Partner<\/span>\t\t\t<\/div>\n\t\t<\/div>\n\t        \n\t    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7bcf76a ot-flex-column-vertical\" data-id=\"7bcf76a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6455016 elementor-widget elementor-widget-imember\" data-id=\"6455016\" data-element_type=\"widget\" data-widget_type=\"imember.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<div class=\"ot-team team-1\">\n\t\t\t<div class=\"team-thumb\">\n\t\t\t\t<a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/about-us\/ryan-maguire\/\"><img loading=\"lazy\" decoding=\"async\" width=\"246\" height=\"368\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2025\/09\/image1-2.jpg\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2025\/09\/image1-2.jpg 246w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2025\/09\/image1-2-201x300.jpg 201w\" sizes=\"(max-width: 246px) 100vw, 246px\" \/><\/a>\t\t\t\t\t\t\t\t<div class=\"team-social\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a rel=\"nofollow\" \n\t\t\t\t\t\t\t\t\thref=\"https:\/\/www.linkedin.com\/in\/ryanquinnmaguire\/\" class=\"linkedin\" style=\"transition-delay: 0ms\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin-in\"><\/i>\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ot-flaticon-signs\"><\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"team-info\">\n\t\t\t\t<h6 class=\"tname\"><a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/about-us\/ryan-maguire\/\">Ryan Maguire,\n<br>\nValuation Expert<\/a><\/h6>\t\t\t\t<span>Director of Business valuations<\/span>\t\t\t<\/div>\n\t\t<\/div>\n\t        \n\t    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fd69b5e elementor-hidden-phone elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd69b5e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c388718 elementor-hidden-tablet elementor-hidden-phone ot-flex-column-vertical\" data-id=\"c388718\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd66970 elementor-widget__width-auto elementor-widget elementor-widget-image\" data-id=\"bd66970\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/elementor\/thumbs\/PNG-abv-credential-logo-scaled-1-q2g33kxsjtr7tc5omos66rt60uhbpm89n9tpxkvbs8.png\" title=\"PNG-abv-credential-logo-scaled-1.png\" alt=\"PNG-abv-credential-logo-scaled-1.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c127a4 elementor-widget__width-auto elementor-widget elementor-widget-image\" data-id=\"5c127a4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/elementor\/thumbs\/PNG-abv-credential-logo-scaled-1-pfvoj13fgt4qde3c708jki3mfozj9vaxw6qni7feco-q2g33lvmqnsi4y4bh76sr9kmm8coxbbzzeh7eutxm0.png\" title=\"PNG-abv-credential-logo-scaled-1-pfvoj13fgt4qde3c708jki3mfozj9vaxw6qni7feco.png\" alt=\"PNG-abv-credential-logo-scaled-1-pfvoj13fgt4qde3c708jki3mfozj9vaxw6qni7feco.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f0846f elementor-widget__width-auto elementor-widget elementor-widget-image\" data-id=\"9f0846f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/elementor\/thumbs\/aicpa-non-cpa-associate-k-1-q2g33lvmqnsi4y4bh76sr9kmm8coxbbzzeh7eutxm0.png\" title=\"aicpa-non-cpa-associate-k-1.png\" alt=\"aicpa-non-cpa-associate-k-1.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1c65a9b ot-flex-column-vertical\" data-id=\"1c65a9b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-251d91a ot-flex-column-vertical\" data-id=\"251d91a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bd6b63f elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"bd6b63f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a188a1 ot-flex-column-vertical\" data-id=\"7a188a1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-98a9de2 elementor-widget elementor-widget-html\" data-id=\"98a9de2\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section style=\"max-width:1200px;margin:0 auto;padding:0px 20px;font-family:-apple-system,BlinkMacSystemFont,'Segoe UI',Arial,sans-serif;box-sizing:border-box;\">\r\n  <style>\r\n    * {\r\n      box-sizing: border-box;\r\n    }\r\n\r\n    .faq-section-wrapper {\r\n      width: 100%;\r\n    }\r\n\r\n    .faq-header {\r\n      text-align: center;\r\n      margin-bottom: 60px;\r\n    }\r\n\r\n    .faq-header h3 {\r\n      font-size: 3.5rem;\r\n      color: #0f172a;\r\n      margin-bottom: 20px;\r\n      font-weight: 700;\r\n      letter-spacing: -0.02em;\r\n    }\r\n\r\n    .faq-header p {\r\n      color: #475569;\r\n      font-size: 1.4rem;\r\n      max-width: 900px;\r\n      margin: 0 auto 15px;\r\n      line-height: 1.6;\r\n    }\r\n\r\n    .search-container {\r\n      max-width: 900px;\r\n      margin: 0 auto 50px;\r\n      position: relative;\r\n    }\r\n\r\n    .search-title {\r\n      text-align: center;\r\n      font-size: 1.3rem;\r\n      color: #475569;\r\n      margin-bottom: 20px;\r\n      font-weight: 500;\r\n    }\r\n\r\n    .search-wrapper {\r\n      position: relative;\r\n      display: flex;\r\n      align-items: center;\r\n      background: white;\r\n      border-radius: 12px;\r\n      box-shadow: 0 2px 12px rgba(15, 23, 42, 0.1);\r\n      overflow: hidden;\r\n      transition: all 0.3s ease;\r\n      border: 2px solid #e2e8f0;\r\n    }\r\n\r\n    .search-wrapper:focus-within {\r\n      border-color: #22A2DC;\r\n      box-shadow: 0 4px 16px rgba(34, 162, 220, 0.2);\r\n    }\r\n\r\n    .search-input {\r\n      flex: 1;\r\n      border: none;\r\n      padding: 20px 24px;\r\n      font-size: 1.1rem;\r\n      outline: none;\r\n      background: transparent;\r\n      color: #0f172a;\r\n      width: 100%;\r\n    }\r\n\r\n    .search-button {\r\n      background: #22A2DC;\r\n      color: white;\r\n      border: none;\r\n      padding: 20px 32px;\r\n      cursor: pointer;\r\n      font-weight: 600;\r\n      font-size: 1.05rem;\r\n      transition: background 0.3s ease;\r\n    }\r\n\r\n    .faq-grid {\r\n      display: grid;\r\n      grid-template-columns: repeat(2, 1fr);\r\n      gap: 25px;\r\n      margin-bottom: 40px;\r\n    }\r\n\r\n    .faq-card {\r\n      background: #ffffff;\r\n      border-radius: 12px;\r\n      padding: 0;\r\n      box-shadow: 0 4px 15px rgba(15, 23, 42, 0.05);\r\n      border: 2px solid #e2e8f0;\r\n      transition: all 0.3s ease;\r\n      overflow: hidden;\r\n      align-self: start;\r\n    }\r\n\r\n    .faq-card:hover {\r\n      border-color: #22A2DC;\r\n    }\r\n\r\n    .faq-question-trigger {\r\n      width: 100%;\r\n      padding: 25px 30px;\r\n      background: none;\r\n      border: none;\r\n      display: flex;\r\n      justify-content: space-between;\r\n      align-items: center;\r\n      cursor: pointer;\r\n      text-align: left;\r\n    }\r\n\r\n    .faq-card h3 {\r\n      color: #0f172a;\r\n      font-size: 1.4rem;\r\n      font-weight: 700;\r\n      margin: 0;\r\n      line-height: 1.3;\r\n      padding-right: 15px;\r\n    }\r\n\r\n    .faq-icon {\r\n      width: 24px;\r\n      height: 24px;\r\n      transition: transform 0.3s ease;\r\n      flex-shrink: 0;\r\n    }\r\n\r\n    .faq-answer {\r\n      max-height: 0;\r\n      overflow: hidden;\r\n      transition: max-height 0.4s cubic-bezier(0.4, 0, 0.2, 1);\r\n      background: #f8fafc;\r\n    }\r\n\r\n    .faq-answer-content {\r\n      padding: 0 30px 30px 30px;\r\n      color: #475569;\r\n      font-size: 1.6rem;\r\n      line-height: 1.7;\r\n    }\r\n\r\n    .faq-card.active .faq-answer {\r\n      max-height: 600px;\r\n    }\r\n\r\n    .faq-card.active .faq-icon {\r\n      transform: rotate(180deg);\r\n    }\r\n\r\n    .no-results {\r\n      text-align: center;\r\n      padding: 80px 20px;\r\n      color: #64748b;\r\n      font-size: 1.3rem;\r\n      display: none;\r\n    }\r\n\r\n    .no-results.show {\r\n      display: block;\r\n    }\r\n\r\n    @media (max-width: 992px) {\r\n      .faq-grid {\r\n        grid-template-columns: 1fr;\r\n      }\r\n      .faq-header h3 { font-size: 2.5rem; }\r\n    }\r\n  <\/style>\r\n\r\n  <div class=\"faq-section-wrapper\">\r\n    <div class=\"faq-header\">\r\n      <h3>Goodwill Impairment (ASC 350) FAQs<\/h3>\r\n      <p>Expert insights into ASC 350, triggering events, qualitative assessments, and fair value measurement in 2026.<\/p>\r\n      <p style=\"font-size: 0.9rem; opacity: 0.8;\">\u26a0\ufe0f General information only. InteleK Business Valuations & Advisory Pty Ltd recommends professional accounting advice for all financial reporting matters.<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"search-container\">\r\n      <div class=\"search-title\">Search 2026 Goodwill Impairment & ASC 350 Topics<\/div>\r\n      <div class=\"search-wrapper\">\r\n        <input type=\"text\" class=\"search-input\" id=\"faqSearchInput\" placeholder=\"Search for ASC 350, triggering events, Step 0, reporting unit...\">\r\n        <button class=\"search-button\" id=\"faqSearchButton\">Search<\/button>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"faq-grid\" id=\"faqGrid\">\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>What is the difference between ASC 350 and ASC 360 impairment testing?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            ASC 350 governs the impairment testing of indefinite-lived intangible assets, including goodwill. It uses a fair value test (is Fair Value < Carrying Value?). ASC 360 governs the impairment of long-lived assets with definite lives (like PP&E and amortizable intangibles). It uses a recoverability test based on undiscounted cash flows first, and only if that fails does it move to fair value measurement.\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>Can we skip the quantitative test if we pass \"Step 0\"?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            Yes. If the qualitative assessment (\"Step 0\") concludes that it is more likely than not (>50% probability) that the fair value of a reporting unit exceeds its carrying amount, no further quantitative testing is required for that year. This can significantly reduce compliance costs for healthy reporting units.\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>How does a stock price drop affect goodwill impairment testing?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            A sustained decline in stock price is a potential \"triggering event.\" If the company's market capitalization falls below its book value for a sustained period, it strongly suggests that the fair value of one or more reporting units may be below carrying value, triggering the need for an interim impairment test between annual cycles.\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>What is a \"Reporting Unit\" and how do we identify them?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            A reporting unit is an operating segment or one level below an operating segment (a component) that constitutes a business for which discrete financial information is available and regularly reviewed by segment management. Identifying the correct level is critical; aggregating dissimilar businesses can mask impairment, while disaggregating too far can create false impairments.\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>Can private companies amortize goodwill instead of testing for impairment?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            Yes. Under the private company accounting alternative (ASU 2014-02), private companies can elect to amortize goodwill over a period not to exceed 10 years. If this election is made, goodwill is only tested for impairment when a triggering event occurs, rather than annually, simplifying the accounting process significantly.\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>How do rising interest rates impact goodwill impairment?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            Rising interest rates increase the Weighted Average Cost of Capital (WACC), which is used to discount future cash flows in the income approach. A higher discount rate lowers the calculated present value (Fair Value) of the reporting unit. In a high-rate environment, this can cause fair value to fall below carrying value even if the business's operating performance has not deteriorated.\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>What happens if the sum of reporting unit fair values exceeds market cap?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            This implies a \"control premium\" \u2014 the idea that the value of the company as a whole (controlling basis) is greater than the sum of its publicly traded minority shares. While control premiums are legitimate, a large, unexplained gap between the sum-of-the-parts valuation and market capitalization attracts SEC scrutiny. The gap must be reasonable and supported by market evidence.\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>Do we need to test for impairment if we have negative carrying value?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            Generally, no. If the carrying amount of a reporting unit is zero or negative, goodwill is not considered impaired under the quantitative test because the fair value (which cannot be less than zero) will always exceed the carrying amount. However, you must disclose the amount of goodwill allocated to that reporting unit and the fact that it has a negative carrying amount.\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>How are indefinite-lived trademarks tested differently than goodwill?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            Indefinite-lived intangible assets (like trademarks or licenses) are tested at the individual asset level, not the reporting unit level. The test compares the fair value of the specific asset (often determined using the Relief from Royalty method) directly to its carrying amount. If Fair Value < Carrying Amount, an impairment loss is recognized immediately.\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"faq-card\" data-faq-item>\r\n        <button class=\"faq-question-trigger\">\r\n          <h3>What is the \"income tax cushion\" in goodwill impairment?<\/h3>\r\n          <svg class=\"faq-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\"\/><\/svg>\r\n        <\/button>\r\n        <div class=\"faq-answer\">\r\n          <div class=\"faq-answer-content\">\r\n            Goodwill is a residual asset. Because deferred tax liabilities (DTLs) reduce the carrying amount of net assets, they effectively increase the \"cushion\" between fair value and carrying value. Including DTLs in the carrying amount of the reporting unit can sometimes prevent an impairment charge, provided the fair value is determined on a consistent basis (e.g., enterprise value including tax effects).\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n    <\/div>\r\n\r\n    <div class=\"no-results\" id=\"noResults\">\r\n      No goodwill impairment topics found matching your search. Try keywords like \"ASC 350\", \"triggering events\", \"Step 0\", or \"reporting unit\".\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <script>\r\n    (function () {\r\n      document.addEventListener('DOMContentLoaded', function() {\r\n        const searchInput = document.getElementById('faqSearchInput');\r\n        const searchButton = document.getElementById('faqSearchButton');\r\n        const faqCards = document.querySelectorAll('[data-faq-item]');\r\n        const noResults = document.getElementById('noResults');\r\n\r\n        faqCards.forEach(card => {\r\n          const trigger = card.querySelector('.faq-question-trigger');\r\n          trigger.addEventListener('click', () => {\r\n            const isActive = card.classList.contains('active');\r\n            faqCards.forEach(c => c.classList.remove('active'));\r\n            if (!isActive) {\r\n              card.classList.add('active');\r\n            }\r\n          });\r\n        });\r\n\r\n        function performSearch() {\r\n          const searchTerm = searchInput.value.toLowerCase().trim();\r\n          let visibleCount = 0;\r\n\r\n          faqCards.forEach(card => {\r\n            const question = card.querySelector('h3').textContent.toLowerCase();\r\n            const answer = card.querySelector('.faq-answer-content').textContent.toLowerCase();\r\n\r\n            if (question.includes(searchTerm) || answer.includes(searchTerm)) {\r\n              card.style.display = 'block';\r\n              visibleCount++;\r\n            } else {\r\n              card.style.display = 'none';\r\n            }\r\n          });\r\n\r\n          noResults.style.display = (visibleCount === 0) ? 'block' : 'none';\r\n        }\r\n\r\n        searchInput.addEventListener('input', performSearch);\r\n        searchButton.addEventListener('click', performSearch);\r\n      });\r\n    })();\r\n  <\/script>\r\n<\/section>\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af98a4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af98a4c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2e5b192 ot-flex-column-vertical\" data-id=\"2e5b192\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5f2b2c elementor-widget elementor-widget-text-editor\" data-id=\"f5f2b2c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p>Downloadable Ebook \u2013 Estate Planning for Business Owners &amp; Their Advisors \u2013 A Guide Through the Business Valuation Process.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5e7b3e elementor-align-center elementor-widget elementor-widget-ibutton\" data-id=\"a5e7b3e\" data-element_type=\"widget\" data-widget_type=\"ibutton.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ot-button\">\n\t\t\t<a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/business-valuation-ebooks\/\" class=\"octf-btn octf-btn-main\">FREE DOWNLOADABLE EBOOK<\/a>\n\t    <\/div>\n\t    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5b03817 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b03817\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-736d1d2 ot-flex-column-vertical\" data-id=\"736d1d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f189bf elementor-widget elementor-widget-image\" data-id=\"8f189bf\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"770\" height=\"1024\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.40-AM-770x1024.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.40-AM-770x1024.png 770w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.40-AM-225x300.png 225w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.40-AM-768x1022.png 768w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.40-AM.png 1122w\" sizes=\"(max-width: 770px) 100vw, 770px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cd79809 ot-flex-column-vertical\" data-id=\"cd79809\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06c9ea4 elementor-widget elementor-widget-image\" data-id=\"06c9ea4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"767\" height=\"1024\" src=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.32-AM-767x1024.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.32-AM-767x1024.png 767w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.32-AM-225x300.png 225w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.32-AM-768x1025.png 768w, https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2023\/03\/Screen-Shot-2023-03-01-at-11.01.32-AM.png 1120w\" sizes=\"(max-width: 767px) 100vw, 767px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8390498 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8390498\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ff0d97 ot-flex-column-vertical\" data-id=\"5ff0d97\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afec36e elementor-widget elementor-widget-text-editor\" data-id=\"afec36e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p>Visit our different articles;<\/p><ol><li><strong><a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/business-valuations\/how-discounts-can-lower-the-taxable-value-of-your-business-for-estate-planning\/\">How Discounts can Lower the Taxable Value of Your Business for Estate Planning<\/a><\/strong><\/li><li><p class=\"entry-title\"><a href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/business-valuations\/10-things-your-business-valuation-report-must-include-for-estate-planning\/\"><strong>10 Things Your Business Valuation Report Must Include for Estate Planning<\/strong><\/a><\/p><\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Why Goodwill Impairment Testing Matters For many companies that have grown through acquisition, goodwill and intangible assets represent a substantial portion of the balance sheet. Under U.S. GAAP (ASC 350), these assets are not amortized but must be tested for impairment at least annually \u2014 or more frequently if &#8220;triggering events&#8221; occur. The stakes of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11614,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Goodwill Impairment (ASC 350 Intangibles - Goodwill and Other) - Intelek Business Valuations United States<\/title>\n<meta name=\"description\" content=\"When you transfer business interests whether through a lifetime gift or at death, the IRS requires a defensible determination...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/#website\",\"url\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/\",\"name\":\"Intelek Business Valuations United States\",\"description\":\"Valuations and Advisory United States\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2026\/02\/Gift-and-estate-tax-IRS-form-709-706.png\",\"contentUrl\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2026\/02\/Gift-and-estate-tax-IRS-form-709-706.png\",\"width\":1280,\"height\":720,\"caption\":\"Gift and estate tax (IRS form 709 & 706) compliance services intelek\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#webpage\",\"url\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/\",\"name\":\"Goodwill Impairment (ASC 350 Intangibles - Goodwill and Other) - Intelek Business Valuations United States\",\"isPartOf\":{\"@id\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#primaryimage\"},\"datePublished\":\"2026-02-25T11:15:21+00:00\",\"dateModified\":\"2026-02-25T11:34:55+00:00\",\"description\":\"When you transfer business interests whether through a lifetime gift or at death, the IRS requires a defensible determination...\",\"breadcrumb\":{\"@id\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intelekbusinessvaluations.com\/en-us\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Goodwill Impairment (ASC 350 Intangibles &#8211; Goodwill and Other)\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Goodwill Impairment (ASC 350 Intangibles - Goodwill and Other) - Intelek Business Valuations United States","description":"When you transfer business interests whether through a lifetime gift or at death, the IRS requires a defensible determination...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/","twitter_misc":{"Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/intelekbusinessvaluations.com\/en-us\/#website","url":"https:\/\/intelekbusinessvaluations.com\/en-us\/","name":"Intelek Business Valuations United States","description":"Valuations and Advisory United States","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intelekbusinessvaluations.com\/en-us\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"ImageObject","@id":"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#primaryimage","inLanguage":"en-US","url":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2026\/02\/Gift-and-estate-tax-IRS-form-709-706.png","contentUrl":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-content\/uploads\/2026\/02\/Gift-and-estate-tax-IRS-form-709-706.png","width":1280,"height":720,"caption":"Gift and estate tax (IRS form 709 & 706) compliance services intelek"},{"@type":"WebPage","@id":"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#webpage","url":"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/","name":"Goodwill Impairment (ASC 350 Intangibles - Goodwill and Other) - Intelek Business Valuations United States","isPartOf":{"@id":"https:\/\/intelekbusinessvaluations.com\/en-us\/#website"},"primaryImageOfPage":{"@id":"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#primaryimage"},"datePublished":"2026-02-25T11:15:21+00:00","dateModified":"2026-02-25T11:34:55+00:00","description":"When you transfer business interests whether through a lifetime gift or at death, the IRS requires a defensible determination...","breadcrumb":{"@id":"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/intelekbusinessvaluations.com\/en-us\/goodwill-impairment-asc-350-intangibles-goodwill-and-other\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intelekbusinessvaluations.com\/en-us\/"},{"@type":"ListItem","position":2,"name":"Goodwill Impairment (ASC 350 Intangibles &#8211; Goodwill and Other)"}]}]}},"_links":{"self":[{"href":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-json\/wp\/v2\/pages\/11723"}],"collection":[{"href":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-json\/wp\/v2\/comments?post=11723"}],"version-history":[{"count":10,"href":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-json\/wp\/v2\/pages\/11723\/revisions"}],"predecessor-version":[{"id":11734,"href":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-json\/wp\/v2\/pages\/11723\/revisions\/11734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-json\/wp\/v2\/media\/11614"}],"wp:attachment":[{"href":"https:\/\/intelekbusinessvaluations.com\/en-us\/wp-json\/wp\/v2\/media?parent=11723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}