... related to the economic crisis by, among other things, interacting with other PCAOB offices and divisions, such as the Office of Research and Analysis ("ORA") and the Office of the Chief ... valuation of deferred tax assets, valuation of goodwill, valuation of other intangibles and other long-lived assets, valuation of inventory, determination of other-than-temporary impairment of certain ... than temporary often involves consideration of the length of time and extent to which fair value has been below cost, the financial condition and near-term prospects of the issuers of the securities,...