In addition , the company advised that it has completed its annual goodwill impairment assessment , and announced that it expects to record a non-cash , pre-tax charge of approximately $ 17 million for fourth quarter 2008 related to two of its resorts . The impairment charge does not affect the historical cost carrying basis of the impacted resorts ' fixed assets . The company conducted its goodwill analysis and assessment in accordance with the provisions of Statement of Financial Accounting Standards No. 142 , " Goodwill and Other Intangible Assets , " which requires goodwill to be assessed for potential impairment at least annually . In light of current and expected market and economic conditions for the company 's resorts located in Kansas City , Kansas and Mason , Ohio , the company determined that an impairment charge for goodwill associated with these resorts was required . The impairment charge will not have any impact on the company 's cash flows or cash position .