Impaired Assets

Assets that were written down due to impairment in accordance with ASC 360 (formerly FAS 144, Accounting for the Impairment or Disposal of Long-Lived Assets) were $71 million in 2009 and were immaterial in 2008 and recorded in our Statement of Operations under the heading “Other”. The majority of the impairments in 2009 related to a project under development that was canceled prior to implementation.