WASHINGTON, Jan 31 (Reuters) - Delphi Corp.'s audit committee approved an estimated $952 million non-cash impairment charge to be recorded in the quarter ended December 31, 2005, according to a regulatory filing on Tuesday. The impairment charges include $377 million for asset impairments and a $575 million goodwill write-down, according to the filing with the U.S. Securities and Exchange Commission.
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