Operating Expenses

Impairment and restructuring

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ1 2013
Last reportedQ1 2026

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: msft_impairment_and_restructuring

Frequently Asked Questions

What does impairment and restructuring mean?
One-time costs associated with restructuring the business or writing down the value of assets.