| If the second step of the goodwill impairment test is not complete before the financial statements are issued and a goodwill impairment loss is probable and can be reasonably estimated, the best estimate of the impairment loss is used. In subsequent periods when the estimate is finalized or other events occur, resulting in an adjustment to the impairment amount, the reason for using the estimate is generally disclosed. | en-US | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
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