It wrote off its investment in the license at a cost of more than $4 billion.
But instead they handed it all over to the registered charity Revelation Foundation and wrote off their initial investment.
Viacom wrote off its $49 million investment in Discovery Zone in last year's fourth quarter.
NRG has written off its investment of $331 million in the project.
The partners as a group have written off half their investment as unrecoverable.
President Bush pushed through generous tax breaks that allowed small companies to write off their investment in new equipment.
Companies would be allowed to immediately write off their investment in plants and new equipment, while losing their tax deductions for interest costs.
Grand Casinos wrote off its entire investment.
Most investors try to write off their investment as worthless, which is hard to prove.
Statoil wrote off its investment into the project and handed shares back to Gazprom.