It applied impairment accounting to long-term assets at the Tsuruoka plant to address the change in a plan to recoup the investment.In addition, since there is currently no plan to make a large-scale investment in the 8-inch wafer line at Renesas Electronics America's plant in Roseville, Calif., and with the current scale, Renesas Electronics no longer expects to recoup the initial investment, so the company has applied impairment accounting to long-term assets at the Roseville plant.