text: In order to determine the extent of the asset impairment and the related asset write-down, the Company estimated the discounted cash flows 
  of the Software Solutions Segment products and services in determining the fair value of the goodwill and related identifiable intangible 
  assets. The Company’s estimate was based on historical results which have shown re c u rring operating losses since acquisition, curre n t 
  p rojections, and internal earnings targets, net of applicable taxes. The Company’s discounted cash flow analysis indicated that the carry i n g 
  value of intangible assets related to Euronet USA should be reduced to zero as of September 30, 2000. The net book value of the intangible 
  assets prior to the write down was $11.2 million. 
  
  The asset write-down is disclosed as a separate operating expense item in the Company’s Consolidated Statements of Operations and 
  C o m p rehensive Loss. 
  
  The Company periodically reviews the re c o rded values of its long-lived assets to determine if future cash flows to be derived from these assets 
  will be sufficient to recover the remaining re c o rded asset values. A portion of the ATM hard w a re assets acquired with the Budapest Bank and 
  S e rvice Bank ATM network purchases were deemed technologically inferior relative to the Company’s standards. Specifically, these assets 
  w e re not technologically advanced to support the entire current and future set of transactions the Company typically offers to users of its 
  ATM network. As a result of this analysis, the Company re c o rded a non-cash charge of $800,000 related to a reduction in the carrying value 
  of ATM hard w a re, adjusting to its net realizable value. 