text: In general, goodwill is tested for impairment on an annual basis. In testing for impairment, the Company 
  estimates the fair value of each operating segment and compares the fair values with the carrying values. If the 
  fair value of an operating segment is greater than its carrying value, then no impairment results. If the fair 
  value is less than its carrying value, then the Company would determine the fair value of the goodwill. The fair 
  value of goodwill is determined by deducting the fair value of an operating segment's identiÑable assets and 
  liabilities from the fair value of the operating segment as a whole, as if that operating segment had just been 
  acquired and the purchase price were being initially allocated. If the fair value of the goodwill were less than 
  its carrying value for a segment, an impairment charge would be recorded to earnings in the Company's 
  Consolidated Statement of Income. 
  
  In addition, the Company would evaluate an operating segment for impairment if events or circumstances 
  change between annual tests indicating a possible impairment. Examples of such events or circumstances 
  include: 
  
  ‚ A signiÑcant adverse change in legal factors or in the business climate, 
  
  ‚ An adverse action or assessment by a regulator, 
  
  ‚ A more likely than not expectation that a segment or a signiÑcant portion thereof will be sold, or 