Why is goodwill impairment 'lumpy depreciation,' and how do you explain it to a junior?

Goodwill impairment is called 'lumpy depreciation' because it recognizes acquisition overpayment or reduced future benefits in a large one-time charge rather than through regular amortization. Unlike depreciation, it is not scheduled and does not reflect asset usage each year. It hits EBIT and net income, is usually non-cash, and often says the acquisition thesis deteriorated.