This excerpt taken from the MDCI 8-K filed Dec 20, 2006.
Impairment of Long-Lived Assets
The Companies follow SFAS No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, which requires impairment losses to be recorded on long-lived assets, except indefinite lived intangible assets, used in operations when indicators of impairment are present and the undiscounted cash flow estimated to be generated by those assets are less than the assets carrying amount. The Companies policy is to evaluate long-lived assets for impairment at the location level.