Impairment charges are something fairly new in accounting with balance sheets and Investopedia says this:
"Impairment charge" is the new term for writing off worthless goodwill. These charges started making headlines in 2002 
as companies adopted new accounting rules and disclosed huge goodwill write-offs (for example, AOL - $54 billion, SBC - $1.8 billion, and McDonald's - $99 million). While impairment charges have since then gone relatively unnoticed, they will get more attention as the weak economy and faltering stock market force more goodwill charge-offs and increase concerns about corporate balance sheets. This article will define the impairment charge and look at its good, bad and ugly effects.
The goodwill charge is normally related to a company paying a higher value to buy another firm, based on their branding, public image, business, etc. The company had a couple of acquisitions since 2010 and it could or could not relate to the purchase price paid for either one of them. Here’s a couple back links on the two acquisitions I posted. BD
Quality Systems (NextGen Systems) to Buy CQI Solutions Hospital Software Company
NextGen Systems (Quality Systems, Inc.) Acquires Opus Healthcare Solutions – Inpatient and Ambulatory Services
(RTTNews.com) - Quality Systems Inc. ( QSII ) reported a fourth-quarter net loss of $4.09 million or $0.07 per share, compared to profit of $15.07 million or $0.25 per share last year. The company noted that it recorded a goodwill impairment charge to income of $17.4 million for the fiscal 2013 fourth quarter. Proforma net income for the quarter was $12.29 million or $0.21 per share.
On average, 19 analysts polled by Thomson Reuters expected the company to report profit per share of $0.28 for the quarter. Analysts' estimates typically exclude special items.
Quality Systems announced that its Board declared a quarterly cash dividend of $0.175 per share on its outstanding shares of common stock, payable to shareholders of record as of June 14, 2013 with an anticipated distribution date of July 5, 2013.
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