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This excerpt taken from the DTV 10-K filed Mar 1, 2005. SkyTerra Transaction
As part of the SkyTerra transaction discussed above, we recorded a pre-tax charge of $190.6 million in Asset impairment charges in the Consolidated Statements of Operations in the fourth quarter of 2004 to write-down HNS long-lived assets to their fair values based on the agreed upon sales price.
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