FairPoint Communications 2011 Annual Report Download - page 36

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of impairment exist. At September 30, 2011, an $18.8 million impairment charge was recorded which reduced the carrying value of our non-amortizable
intangible asset to $39.2 million. Indicators of impairment could include, but are not limited to:
an inability to perform at levels that were forecasted;
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