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This excerpt taken from the WBMD 8-K filed Jul 2, 2009. Recoverability
In accordance with Statement of Financial Accounting Standards
(SFAS) No. 142, Goodwill and Other
Intangible Assets, the Company reviews the carrying value
of goodwill annually and whenever indicators of impairment are
present. The Company measures goodwill impairment losses by
comparing the carrying value of its reporting units to the fair
value of its reporting units determined using an income approach
valuation. The Companys reporting units are determined in
accordance with SFAS No. 142, which defines a
reporting unit as an operating segment or one level below an
operating segment.
In accordance with SFAS No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets
(SFAS 144), long-lived assets used in
operations are reviewed for impairment whenever events or
changes
Table of Contents
WEBMD
HEALTH CORP.
NOTES TO
CONSOLIDATED FINANCIAL
STATEMENTS (Continued)
in circumstances indicate that carrying amounts may not be
recoverable. For long-lived assets to be held and used, the
Company recognizes an impairment loss only if its carrying
amount is not recoverable through its undiscounted cash flows
and measures the impairment loss based on the difference between
the carrying amount and fair value. Long-lived assets held for
sale are reported at the lower of cost or fair value less costs
to sell.
These excerpts taken from the WBMD 10-K filed Feb 27, 2009. Recoverability
In accordance with Statement of Financial Accounting Standards
(SFAS) No. 142, Goodwill and Other
Intangible Assets, the Company reviews the carrying value
of goodwill annually and whenever indicators of impairment are
present. The Company measures goodwill impairment losses by
comparing the carrying value of its reporting units to the fair
value of its reporting units determined using an income approach
valuation. The Companys reporting units are determined in
accordance with SFAS No. 142, which defines a
reporting unit as an operating segment or one level below an
operating segment.
In accordance with SFAS No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets
(SFAS 144), long-lived assets used in
operations are reviewed for impairment whenever events or
changes in circumstances indicate that carrying amounts may not
be recoverable. For long-lived assets to be held and used, the
Company recognizes an impairment loss only if its carrying
amount is not recoverable through its undiscounted cash flows
and measures the impairment loss based on the difference between
the carrying amount and fair value. Long-lived assets held for
sale are reported at the lower of cost or fair value less costs
to sell.
Recoverability In accordance with Statement of Financial Accounting Standards (SFAS) No. 142, Goodwill and Other Intangible Assets, the Company reviews the carrying value of goodwill annually and whenever indicators of impairment are present. The Company measures goodwill impairment losses by comparing the carrying value of its reporting units to the fair value of its reporting units determined using an income approach valuation. The Companys reporting units are determined in accordance with SFAS No. 142, which defines a reporting unit as an operating segment or one level below an operating segment. In accordance with SFAS No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets (SFAS 144), long-lived assets used in operations are reviewed for impairment whenever events or changes in circumstances indicate that carrying amounts may not be recoverable. For long-lived assets to be held and used, the Company recognizes an impairment loss only if its carrying amount is not recoverable through its undiscounted cash flows and measures the impairment loss based on the difference between the carrying amount and fair value. Long-lived assets held for sale are reported at the lower of cost or fair value less costs to sell. This excerpt taken from the WBMD DEF 14A filed Nov 5, 2008. Recoverability
In accordance with Statement of Financial Accounting Standards
(SFAS) No. 142, Goodwill and Other
Intangible Assets, the Company reviews the carrying value
of goodwill annually and whenever indicators of impairment are
present. The Company measures impairment losses by comparing the
carrying value of its reporting units to the fair value of its
reporting units determined using an income approach valuation.
The Companys reporting units are determined in accordance
with SFAS No. 142, which defines a reporting unit as
an operating segment or one level below an operating segment.
WebMD 2007 Annual
Report Financial Statements Annex
These excerpts taken from the WBMD 10-K filed Feb 29, 2008. Recoverability
In accordance with Statement of Financial Accounting Standards
(SFAS) No. 142, Goodwill and Other
Intangible Assets, the Company reviews the carrying value
of goodwill annually and whenever indicators of impairment are
present. The Company measures impairment losses by comparing the
carrying value of its reporting units to the fair value of its
reporting units determined using an income approach valuation.
The Companys reporting units are determined in accordance
with SFAS No. 142, which defines a reporting unit as
an operating segment or one level below an operating segment.
In accordance with SFAS No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets
(SFAS 144), long-lived assets used in
operations are reviewed for impairment whenever events or
changes in circumstances indicate that carrying amounts may not
be recoverable. For long-lived assets to be held and used, the
Company recognizes an impairment loss only if its carrying
amount is not recoverable through its undiscounted cash flows
and measures the impairment loss based on the difference between
the carrying amount and fair value. Long-lived assets held for
sale are reported at the lower of cost or fair value less costs
to sell.
Recoverability In accordance with Statement of Financial Accounting Standards (SFAS) No. 142, Goodwill and Other Intangible Assets, the Company reviews the carrying value of goodwill annually and whenever indicators of impairment are present. The Company measures impairment losses by comparing the carrying value of its reporting units to the fair value of its reporting units determined using an income approach valuation. The Companys reporting units are determined in accordance with SFAS No. 142, which defines a reporting unit as an operating segment or one level below an operating segment. In accordance with SFAS No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets (SFAS 144), long-lived assets used in operations are reviewed for impairment whenever events or changes in circumstances indicate that carrying amounts may not be recoverable. For long-lived assets to be held and used, the Company recognizes an impairment loss only if its carrying amount is not recoverable through its undiscounted cash flows and measures the impairment loss based on the difference between the carrying amount and fair value. Long-lived assets held for sale are reported at the lower of cost or fair value less costs to sell. This excerpt taken from the WBMD 10-K filed May 10, 2007. Recoverability
In accordance with Statement of Financial Accounting Standards
(SFAS) No. 142, Goodwill and Other
Intangible Assets, the Company reviews the carrying value
of goodwill annually and whenever indicators of impairment are
present. The Company measures impairment losses by comparing the
carrying value of its reporting units to the fair value of its
reporting units determined using an income approach valuation.
The Companys reporting units are determined in accordance
with SFAS No. 142, which defines a reporting unit as
an operating segment or one level below an operating segment.
In accordance with SFAS No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets,
long-lived assets used in operations are reviewed for impairment
whenever events or changes in circumstances indicate that
carrying amounts may not be recoverable. For long-lived assets
to be held and used, the Company recognizes an impairment loss
only if its carrying amount is not recoverable through its
undiscounted cash flows and measures the impairment loss based
on the difference between the carrying amount and fair value.
Long-lived assets held for sale are reported at the lower of
cost or fair value less costs to sell.
This excerpt taken from the WBMD 10-K filed Mar 2, 2007. Recoverability
In accordance with Statement of Financial Accounting Standards
(SFAS) No. 142, Goodwill and Other
Intangible Assets, the Company reviews the carrying value
of goodwill annually and whenever indicators of impairment are
present. The Company measures impairment losses by comparing the
carrying value of its reporting units to the fair value of its
reporting units determined using an income approach valuation.
The Companys reporting units are determined in accordance
with SFAS No. 142, which defines a reporting unit as
an operating segment or one level below an operating segment.
In accordance with SFAS No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets,
long-lived assets used in operations are reviewed for impairment
whenever events or changes in circumstances indicate that
carrying amounts may not be recoverable. For long-lived assets
to be held and used, the Company recognizes an impairment loss
only if its carrying amount is not recoverable through its
undiscounted cash flows and measures the impairment loss based
on the difference between the carrying amount and fair value.
Long-lived assets held for sale are reported at the lower of
cost or fair value less costs to sell.
This excerpt taken from the WBMD 10-K filed Mar 16, 2006. Recoverability
In accordance with Statement of Financial Accounting Standards
(SFAS) No. 142, Goodwill and Other
Intangible Assets (SFAS No. 142),
the Company reviews the carrying value of goodwill annually and
whenever indicators of impairment are present. The Company
measures impairment losses by comparing the carrying value of
its reporting units to the fair value of its reporting units
determined using an income approach valuation. The
Companys reporting units are determined in accordance with
SFAS No. 142, which defines a reporting unit as an
operating segment or one level below an operating segment.
In accordance with SFAS No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets,
long-lived assets used in operations are reviewed for impairment
whenever events or changes in circumstances indicate that
carrying amounts may not be recoverable. For long-lived assets
to be held and used, the Company recognizes an impairment loss
only if its carrying amount is not recoverable through its
undiscounted cash flows and measures the impairment loss based
on the difference between the carrying amount and fair value.
Long-lived assets held for sale are reported at the lower of
cost or fair value less costs to sell.
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