要求公司每年对商誉和其他无限期无形资产进行减值测试，如果当前事件或情况

Require companies each year for goodwill and other indefinite intangible assets are tested for impairment if events or circumstances current needs, should be tested in the medium term basis. Goodwill is allocated to each reporting unit, which is a business unit or a department in the following operating divisions. The Company will be fair value and book value of each reporting unit is compared, in the carrying value exceeds the fair value range, goodwill impairment is recognized as part of goodwill allocated to exceed the amount of the reporting unit. <br><br>Walt Disney Company tested its goodwill and other indefinite intangible assets, an impairment loss of long-term assets and investments, and a $ 210 million were recorded in 2018,2017 and 2016 fiscal year, $ 22 million and $ 70 million in non-cash reduction value cost. Impairment charges recorded in fiscal year 2018 consolidated income statement of "investee earnings (loss) net" in the. 2017 and 2016 fiscal year impairment charges recorded in the "restructuring and impairment charges" in the consolidated income statement.

Companies are required to perform annual impairment tests on goodwill and other indefinite intangible assets and, if current events or circumstances require, on a medium-term basis. Goodwill is assigned to reporting units that are an operating department or below the level of the business department. The Company compares the fair value of each reporting unit with its book value, and the impairment of goodwill is recognized as exceeding the amount of goodwill allocated to the reporting unit to the extent that the book value exceeds the fair value.<br><br>Disney tested impairment losses on its goodwill and other indefinite intangible assets, long-term assets and investments, and recorded non-cash impairment charges of $210 million, $22 million and $7 million in fiscal years 2018, 2017 and 2016, respectively. Impairment expenses for FY18 are recorded in the consolidated income statement as "net income (loss) of investee". Impairment charges for fiscal years 2017 and 2016 are recorded in the Consolidated Income Statement 'Reorganization and Impairment Charges'.

The company is required to carry out impairment test on goodwill and other indefinite intangible assets every year, and if the current event or situation requires, the test shall be carried out on a medium-term basis. Goodwill is allocated to each reporting unit, which is an operating department or a level below the operating department. The company compares the fair value of each reporting unit with its book value. Within the range of the book value exceeding the fair value, the impairment of goodwill is recognized as the part exceeding the amount of goodwill allocated to the reporting unit.<br>Disney tested impairment losses on its goodwill and other indefinite intangible assets, long-term assets and investments and recorded non cash impairment charges of $210 million, $22 million and $7 million in fiscal years 2018, 2017 and 2016, respectively. Impairment charges for fy2018 are recorded in the consolidated statement of income, net of income (loss) of the investee. Impairment charges for fiscal years 2017 and 2016 are recorded in "restructuring and impairment charges" in the consolidated income statement.<br>