Equity Method Investment, Other than Temporary Impairment ⓘCompanies tag every number in their SEC filings with a standard name. This page collects every value INTERNATIONAL BUSINESS MACHINES CORP reported under this one.us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment

This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.