Valuation Advisory Managing Director Gary Roland comments on the increased amount of goodwill write-downs taken by U.S. companies in 2012 compared to 2011. The article cites the 2013 U.S. Goodwill Impairment Study, published by Duff & Phelps in partnership with the Financial Executives Research Foundation, in analyzing the reasons for the increase and assessing current trends driven by new accounting rules that affect impairment. The $51 billion in total 2012 goodwill represents the highest total since the financial crisis.