This excerpt taken from the ROST 10-K filed Apr 3, 2007.
Impairment of long-lived assets. During fiscal 2004, we relocated our corporate headquarters from Newark, California, to Pleasanton, California, and sold the facility for net proceeds of approximately $17.4 million. We recognized a net impairment charge of approximately $15.8 million related to this disposal.
This excerpt taken from the ROST 10-Q filed Sep 8, 2005.
Note D: Impairment of Long-Lived Assets
During the second quarter of 2004, the Company relocated its corporate headquarters from Newark, California to Pleasanton, California and decided to pursue a sale of its Newark facility. In accordance with SFAS No. 144 Accounting for the Impairment or Disposal of Long-Lived Assets, the Company recognized a non-cash impairment charge of $18 million before taxes in the second quarter of 2004 to write-down the carrying value of its Newark facility from a net book value of approximately $33 million to the estimated fair value of approximately $15 million. The $18 million loss was subsequently reduced to $15 million in the third quarter of 2004 when the Company sold the Newark facility. The fair value of the Newark facility assets held for sale of approximately $15 million is included in Prepaid expenses and other in the accompanying condensed consolidated balance sheets as of July 31, 2004.