Goodwill and Other Intangible Assets

6 Months Ended

Jun. 30, 2017

Goodwill And Intangible Assets Disclosure [Abstract]

3.	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, 2016 and the six months ended June 30, 2017:

(Amounts in thousands)	Unified Communications Services			Safety Services			Interactive Services			Specialized Agent Services		Total
Balance at January 1, 2016	$	873,782		$	508,679		$	244,879		$	288,350	$	1,915,690
Acquisitions		—			5,277			4,907			—		10,184
Acquisition accounting adjustments		515			—			(13	)		—		502
Foreign currency translation adjustments		(10,317	)		—			133			—		(10,184	)
Balance at December 31, 2016		863,980			513,956			249,906			288,350		1,916,192
Acquisitions		1,207			—			17,109			—		18,316
Acquisition accounting adjustments		—			(273	)		(173	)		—		(446	)
Foreign currency translation adjustments		13,085			—			685			—		13,770
Balance at June 30, 2017	$	878,272		$	513,683		$	267,527		$	288,350	$	1,947,832

Other intangible assets

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

	As of June 30, 2017
(Amounts in thousands)	Acquired Cost		Accumulated Amortization			Net Intangible Assets
Client Relationships	$	670,154	$	(501,230	)	$	168,924
Technology & Patents		185,214		(118,485	)		66,729
Trade names and trademarks		103,725		(41,158	)		62,567
Other intangible assets		23,131		(20,360	)		2,771
Total	$	982,224	$	(681,233	)	$	300,991

	As of December 31, 2016
(Amounts in thousands)	Acquired Cost		Accumulated Amortization			Net Intangible Assets
Client Relationships	$	659,877	$	(482,037	)	$	177,840
Technology & Patents		181,299		(113,011	)		68,288
Trade names and trademarks		103,391		(37,331	)		66,060
Other intangible assets		22,087		(18,801	)		3,286
Total	$	966,654	$	(651,180	)	$	315,474

Amortization expense for finite-lived intangible assets was $14.5 million and $16.9 million for the three months ended June 30, 2017 and 2016, respectively, and $28.7 million and $33.3 million for the six months ended June 30, 2017 and 2016, respectively. Estimated amortization expense for the intangible assets noted above for 2017 and the next five years is as follows:

2017		$ 58.3 million
2018		$ 52.3 million
2019		$ 45.5 million
2020		$ 38.5 million
2021		$ 30.2 million
2022		$ 24.3 million

The acquisition of Callpointe on May 2, 2017 included other intangible assets consisting of customer relationships ($9.0 million, with a 15-year amortization period), technology ($2.6 million, with a 3-year amortization period), non-compete agreements ($0.9 million, with a 5-year amortization period) and trademarks ($0.2 million, with a 2-year amortization period). The March 7, 2017 acquisition of the cloud collaboration practice and assets from Vocus included intangible assets consisting of technology ($0.6 million, with a 4-year amortization period) and non-compete agreements ($0.1 million, with a 3-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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