Allegheny Technologies Inc. provides impairment guidance for the fourth quarter of 2015. For the quarter, the company announced fourth quarter 2015 results will include approximately $267 million in pre-tax charges, including approximately $181 million of non-cash, long-lived asset impairment charges for its Flat Rolled Products (FRP) business, and $76 million of non-cash inventory charges. Asset impairment charges include the write off of all $127 million of goodwill in the FRP business.