Goodwill Impairment Study 2015

The 2015 U.S. Goodwill Impairment Study, prepared in partnership with the Financial Executives Research Foundation, analyzed the general and industry trends of goodwill impairment of over 8,700 U.S. publicly-traded companies.

The report also includes the annual survey of Financial Executives International (FEI) members who represent both privately-owned and publicly-traded companies.

Highlights from the study include:

  • U.S. companies recorded $26 billion of goodwill impairment, representing an 18 percent increase from $22 billion in 2013.
  • The average impairment amount was $75 million in 2014, a 5 percent decline from the prior year average of $79 million.
  • Eighty-six percent of the survey respondents did not recognize impairment in 2014, which was the lowest level in the past three years.
  • The Energy industry recorded the highest amount of goodwill impairment in 2014, nearly tripling from $2.1 billion in the prior year to $5.8 billion.
  • Use of the qualitative goodwill impairment test known as Step 0 by public company survey respondents indicates record use, increasing to 54 percent from the 43 percent reported in 2014.
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