Total goodwill impairment rose to $35.1 billion in 2017, up 23% over the prior year, according to the “2018 U.S. Goodwill Impairment Study” by Duff & Phelps. The study examines general and industry goodwill impairment trends of more than 8,400 U.S. publicly traded companies through December 2017. The hardest hit industry was the consumer discretionary sector, which saw goodwill impairments increase 71%, to $9.3 billion, in 2017. For 2018, goodwill impairment for all sectors combined is on pace to bypass 2017, the study says.