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  "documentTitle": "Zebra Technologies Corp. (ZBRA)",
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      "text": "We observe that Zebra modified its discussion under the Summary of Significant Accounting Policies to deemphasize the use of Cost Method Investments and stress that impairment is adjusted for “orderly” transactions for identical or similar investment of the same issuer.",
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      "text": "We observe that Zebra modified its discussion under the Summary of Significant Accounting Policies to deemphasize the use of Cost Method Investments and stress that impairment is adjusted for “orderly” transactions for identical or similar investment of the same issuer. While this change was consistent with the adoption of ASU 2016-01, we interpret the policy change as making the conditions for impairment much narrower and favorable to Zebra.",
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      "text": "Source: 2017 and 2018 10-Ks",
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      "text": "We Think An Accounting Policy Change Has Made It More Restrictive To Impair Investments",
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