The basic goodwill impairment formula compares the carrying amount with the fair value. Under current US GAAP, the impairment loss equals the carrying amount of the reporting unit minus its fair value, but it cannot exceed the total goodwill allocated to that unit. For example, if a reporting unit has a carrying amount of $50 million, including $12 million of goodwill, and its fair va... https://thealgebragroup.com/what-is-goodwill-impairment