Operating Expenses
Impairment and restructuring
Accenture Impairment and restructuring decreased by 100.0% to $0.00 in Q4 2025 compared to the prior quarter. Over 2 years (FY 2023 to FY 2025), Impairment and restructuring shows a downward trend with a -23.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementIncome Statement
SectionOperating Expenses
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ1 2023
Last reportedQ2 2026Mar 19, 2026
How to read this metric
High levels indicate significant operational disruption or strategic realignment, often impacting short-term profitability.
Detailed definition
The aggregate expense recognized for asset write-downs and costs associated with restructuring operations, such as facil...
Peer comparison
Frequently used by capital-intensive firms to isolate non-recurring costs from core operating performance.
Metric ID:
msft_impairment_and_restructuringHistorical Data
14 periods
| Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | Q2 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $265.79M | $265.79M | $265.79M | $265.79M | $109.61M | $109.61M | $109.61M | $109.61M | $0.00 | $0.00 | $0.00 | $615.32M | $307.54M | $0.00 |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | -58.8% | +0.0% | +0.0% | +0.0% | -100.0% | — | — | — | -50.0% | -100.0% |
| YoY Change | — | — | — | — | -58.8% | -58.8% | -58.8% | -58.8% | -100.0% | -100.0% | -100.0% | +461.4% | — | — |
Range$0.00 – $615.32M
CAGR-100.0%
Avg YoY Growth-9.2%
Median YoY Growth-58.8%
Current Streak2 quarters decline
Impairment and restructuring at Other Companies
Frequently Asked Questions
- What is Accenture's impairment and restructuring?
- Accenture (ACN) reported impairment and restructuring of $0.00 in Q4 2025.
- What is the long-term trend for Accenture's impairment and restructuring?
- Over 2 years (2023 to 2025), Accenture's impairment and restructuring has grown at a -23.9% compound annual growth rate (CAGR), from $1.06B to $615.32M.
- What does impairment and restructuring mean?
- Total costs related to restructuring the business and writing down the value of assets.