Goodwill and Other Intangible Assets

9 Months Ended

Sep. 30, 2016

Goodwill And Intangible Assets Disclosure [Abstract]

4.	GOODWILL AND OTHER INTANGIBLE ASSETS

The following table presents the changes in the carrying amount of goodwill by reportable segment for the year ended December 31, 2015 and the nine months ended September 30, 2016:

(Amounts in thousands)	Unified Communications Services			Safety Services		Interactive Services			Specialized Agent Services			Total
Balance at January 1, 2015	$	864,568		$	507,588	$	223,014		$	289,750		$	1,884,920
Acquisitions		24,579			—		23,221			—			47,800
Acquisition accounting adjustments		—			1,091		(44	)		(1,400	)		(353	)
Foreign currency translation adjustments		(15,365	)		—		(1,312	)		—			(16,677	)
Balance at December 31, 2015		873,782			508,679		244,879			288,350			1,915,690
Acquisitions		—			—		4,907			—			4,907
Acquisition accounting adjustments		257			—		(13	)		—			244
Foreign currency translation adjustments		(711	)		—		612			—			(99	)
Balance at September 30, 2016	$	873,328		$	508,679	$	250,385		$	288,350		$	1,920,742

Other intangible assets

Below is a summary of the major intangible assets for each identifiable intangible asset:

	As of September 30, 2016
(Amounts in Thousands)	Acquired Cost		Accumulated Amortization			Net Intangible Assets
Client Relationships	$	654,892	$	(472,926	)	$	181,966
Technology & Patents		178,951		(107,634	)		71,317
Trade names and trademarks		103,437		(36,071	)		67,366
Other intangible assets		23,274		(18,661	)		4,613
Total	$	960,554	$	(635,292	)	$	325,262

	As of December 31, 2015
	Acquired Cost		Accumulated Amortization			Net Intangible Assets
Client Relationships	$	649,494	$	(440,163	)	$	209,331
Technology & Patents		178,027		(96,774	)		81,253
Trade names and trademarks (finite-lived)		103,398		(30,470	)		72,928
Other intangible assets		22,725		(16,216	)		6,509
Total	$	953,644	$	(583,623	)	$	370,021

Amortization expense for finite-lived intangible assets was $16.8 million and $16.5 million for the three months ended September 30, 2016 and 2015, respectively, and $50.1 million and $49.5 million for the nine months ended September 30, 2016 and 2015, respectively. Estimated amortization expense for the intangible assets noted above for 2016 and the next five years is as follows:

2016		$ 65.9 million
2017		$ 55.5 million
2018		$ 48.7 million
2019		$ 42.7 million
2020		$ 36.0 million
2021		$ 28.2 million

The acquisition of Synrevoice on March 14, 2016 included other intangible assets consisting of client relationships ($5.3 million, with a 12-year amortization period), technology ($0.9 million, with a 2-year amortization period), non-compete agreements ($0.2 million, with a 3-year amortization period), and a trademark ($0.1 million, with a 2-year amortization period).

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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