EFTA Document EFTA01365848

Amendment No. 3 to Form S-I •fable of Contents Fogo de Chit% Inc. Notes to Consolidated Financial Statements (Continued) (in thousands, except share and per share amounts) Impairment of Long-Lived Assets The Company reviews property and equipment and definite-lived intangible assets for impairment when events or circumstances indicate these assets may not be recoverable. Factors considered include, significant underperformanec relative to expected historical or projected future operating