Operating Expenses

Impairment and restructuring

Year-over-year, this metric declined by 66.7%, from $923.00M to $307.54M. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ1 2023
Last reportedQ4 2025

How to read this metric

Lower is generally better as it indicates stability, though restructuring can be a positive signal of management proactively improving future efficiency.

Detailed definition

This metric captures non-recurring charges related to the impairment of assets or organizational restructuring, such as...

Peer comparison

Company-specific; peers may report these under 'Special Charges' or 'Other Operating Expenses'.

Metric ID: is_msft_impairment_and_restructuring

Historical Data

11 periods
 Q1 '23Q2 '23Q3 '23Q4 '23Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26
Value$265.79M$265.79M$265.79M$265.79M$0.00$0.00$923.00M$615.32M$307.54M$0.00$307.54M
QoQ Change+0.0%+0.0%+0.0%-100.0%-33.3%-50.0%-100.0%
YoY Change-100.0%-66.7%
Range$0.00$923.00M
CAGR+6.0%
Avg YoY Growth-83.3%
Median YoY Growth-83.3%
Current Streak4+ quarters decline

Business Segments

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Frequently Asked Questions

What is Accenture's impairment and restructuring?
Accenture (ACN) reported impairment and restructuring of $307.54M in Q2 2026.
How has Accenture's impairment and restructuring changed year-over-year?
Accenture's impairment and restructuring decreased by 66.7% year-over-year, from $923.00M to $307.54M.
What does impairment and restructuring mean?
One-time costs associated with restructuring the business or writing down the value of assets.

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