This excerpt taken from the EBAY 8-K filed Oct 1, 2007.
Item 2.06 Material Impairments
The disclosure set forth in Item 1.01 above is hereby incorporated herein by reference. On September 28, 2007, eBay concluded that its financial results for the three months ended September 30, 2007 will reflect a charge associated with its Skype business of approximately $1.4 billion. This charge reflects the impairment of goodwill, including the impact on goodwill of the cash payment referred to in Item 1.01 above (the Settlement Payment), arising from eBays acquisition of Skype in October 2005.
This charge is the result of the updated long-term financial outlook for Skype developed as part of eBays strategic planning cycle conducted annually during its third quarter. This updated financial outlook for Skype was then reviewed in conjunction with eBays annual goodwill impairment testing that is undertaken as of August 31st of each year.
Other than the Settlement Payment, eBay does not anticipate any future cash payments related to the goodwill impairment charge.