* Charge due to slow Dreamworld visitor recovery
* Expected U.S. tax credit benefit of at least $10 mln
* Shares trading more than 2 percent lower (Adds details on Dreamworld, U.S. tax law impact, share price performance)
Feb 2 (Reuters) - Ardent Leisure Group Ltd on Friday said it would book an accounting charge in the first half of fiscal 2018 due to a slow recovery in visitor numbers at its Dreamworld theme park.
The theme park operator in a statement said it would book a non-cash impairment charge of A$15 million ($12.01 million) to A$25 million due to a lower-than-expected rate of recovery of Dreamworld visitor numbers.
Four visitors were killed on a Dreamworld ride in October 2016.
The theme park business is likely to break even in the first half of fiscal 2018, on an core-earnings basis, and add to core earnings for the full year, the company said.
Ardent Leisure also said it expects to book a tax credit for the fiscal’s first half of $10 million to $13 million due to the cutting of the U.S. corporate income tax rate to 21 percent from 35 percent.
The firm is due to report earnings for the first half on Feb. 26.
Shares of the firm were trading about 2.6 percent lower at 0339 GMT, compared with the benchmark which was 0.4 percent higher.
$1 = 1.2491 Australian dollars Reporting by Aaron Saldanha in Bengaluru; Editing by Christopher Cushing