What is the fine-grained topic of the following text: The goodwill (asset) will stay on the books of the company indefinitely which helps EPS but if there is a market downturn on these assets, a write-down of the value of the asset (impairment charge) will be required which has immediate impact on the income of the company. Only return the topic.
Goodwill (asset) impairment and its impact on company's income