[IMGCAP(1)]During the past few years, a host of factors have caused significant reductions in the assets of alternative energy companies on balance sheets. Unfortunately, this trend is likely to continue and is complicated by industry confusion about the impairment rules that are behind the write-downs.

These write-downs flow directly to the income statement as losses. Not good news for investors. The alternative energy field in particular is littered with impairments. For instance:

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