You can write off intangible assets (for a 15 ... “Say Good-Bye to Pooling and Goodwill Amortization.” Financial Accounting Standards Board. “FASB Issues Two Statements on Its Business ...

The market is saying those asset values can’t be right, even after more than $9 billion of goodwill write-downs last summer .

Ramanna, Karthik, and Ross L. Watts. "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment." Review of Accounting Studies 17, no. 4 (December 2012): 749–780.