Find an example of an impairment of PP&E or a significant gain or loss (large enough to have an effect on the reported numbers) on the disposal of an asset by a publicly traded firm. Summarize the article or earning announcement and link it in as well. Use your own words as if you were writing your own story about the event. Why do you think the event occurred? What actions might management have been able to take to prevent the occurrence (if negative) or why do you feel the gain occurred (if positive)?