This trick can be employed only when the current fair value of the asset falls below the book value of the asset.

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The goodwill impairment charge, or lowered book value of an asset, arose after the Advanced Micro Devices conducted an analysis of the businesses and determined that they weren't performing to its expectations, making it the second ATI-related write-down that the chipmaker has had to stomach since buying the company in July 2006.

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The goodwill impairment charge, or lowered book value of an asset, arose after the Advanced Micro Devices (nyse: AMD - news - people ) conducted an analysis of the businesses and determined that they weren't performing to its expectations, making it the second ATI-related write-down that the chipmaker has had to stomach since buying the company in July 2006.

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Change them in yet another way and book value, the asset value, of many stocks could double or even treble.

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So we used this zero-book-value asset for financing based on the value of the library for TV syndication.

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