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Chapter 2 — Definitions of Discontinued Operation and Component of an Entity

2.9 Presentation of an Impairment Loss

2.9 Presentation of an Impairment Loss

ASC 360-10
Presentation of Impairment Loss for Long-Lived Assets to Be Held and Used
45-4 An impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amount of that loss.