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          <NonNumbericText>&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Arial;font-size:9pt;font-weight:bold;margin-left:0px;"&gt;15.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;IMPAIRMENT OF LONG-LIVED ASSETS&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&amp;#160;&lt;/p&gt;&lt;p style='margin-top: 0pt; margin-bottom: 0pt;'&gt;&lt;/p&gt;&lt;p style='margin-top:12pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Arial;font-size:9pt;margin-left:0px;"&gt;FirstEnergy reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable. The recoverability of a long-lived asset is measured by comparing its carrying value to the sum of undiscounted future cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is greater than the undiscounted cash flows, an impairment exists and a loss is recognized for the amount by which the carrying value of t&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;he long-lived asset exceeds its&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; estimated fair value. &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&amp;#160;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Arial;font-size:9pt;margin-left:0px;"&gt;During the quarter ending September 30, &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;2010, FirstEnergy announced its intention&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; to make operational changes at &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;ce&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;rtain coal-fired FGCO units&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;. The announcement of the operational change indicated a need to evaluate the future recoverability of the carrying value of the assets associated w&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;ith the affected FGCO units&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;. As a result of the recoverability evaluation, FirstEnergy &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;recorded an impairment of $&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;292&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; million to other operating expense with&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;in continuing operations of its&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; competitive energy services segment for the quarter ending September 30, 2010. This impairment represents a &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;$&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;285&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; million &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;write down of the carrying value of the assets assoc&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;iated with the affected FGCO units&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; to their estimated&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; fair value and a charge of $&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;7&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; million for excessive or obsolete inventory identified as a result of the operational changes. &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&amp;#160;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Arial;font-size:9pt;margin-left:0px;"&gt;FirstEnergy used various assumptions in evalu&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;ating whether the FGCO unit&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;s' carrying value was recoverable. The estimated undiscounted cash flows were based on a&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;ssumptions about &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;budgeted net operating income;&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; the impact of current market conditions on future revenues including a long-term view of a continual dep&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;ression of future market prices; decreased customer demand;&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;and the estimated cost of remedial&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; retro-fitting of the FGCO unit&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;s to comply with &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;proposed changes in federal environmental laws.  The result of this evaluation indicated that the carrying &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;costs of the FGCO units were&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; not fully recoverable. &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&amp;#160;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Arial;font-size:9pt;margin-left:0px;"&gt;FirstEnergy further evaluated the extent to which the carr&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;ying value of the FGCO unit&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;s exceeded the&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;ir estimated&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt; fair value. &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;FirstEnergy applied the income approach to estimating fair value under a discounted cash flow valuation technique to convert future cash flows expected over the remaining life of the asset group to a single present value. &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;The assumptions used to estimate &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;the non-recurring &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;fair value &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;measurement of the FGCO units applied significant unobservable inputs considered Level 3 under the fair value hierarchy. 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