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Goodwill and Intangible Assets
9 Months Ended
Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets
Goodwill and Intangible Assets
 
(a)
Goodwill
 
The carrying amounts of goodwill as of September 30, 2018 and December 31, 2017 by reportable segment are as follows (in millions):
 
Kratos Government Solutions
 
 
Unmanned Systems
 
Total
Gross value
$
567.9

 
 
$
111.1

 
$
679.0

Less accumulated impairment
239.5

 
 
13.8

 
253.3

Net
$
328.4

 
 
$
97.3

 
$
425.7




(b)    Purchased Intangible Assets
 
The following table sets forth information for finite-lived and indefinite-lived intangible assets (in millions):
 
 
As of September 30, 2018
 
As of December 31, 2017
 
Gross
Value
 
Accumulated
Amortization
 
Net
Value
 
Gross
Value
 
Accumulated
Amortization
 
Net
Value
Acquired finite-lived intangible assets:
 

 
 

 
 
 
 

 
 

 
 
Customer relationships
$
52.6

 
$
(50.2
)
 
$
2.4

 
$
52.6

 
$
(49.1
)
 
$
3.5

Contracts and backlog
29.9

 
(26.0
)
 
3.9

 
29.9

 
(24.8
)
 
5.1

Developed technology and technical know-how
25.0

 
(20.7
)
 
4.3

 
25.0

 
(18.6
)
 
6.4

Trade names
1.4

 
(1.4
)
 

 
1.4

 
(1.3
)
 
0.1

Total finite-lived intangible assets
108.9

 
(98.3
)
 
10.6

 
108.9

 
(93.8
)
 
15.1

Indefinite-lived trade names
6.9

 

 
6.9

 
6.9

 

 
6.9

Total intangible assets
$
115.8

 
$
(98.3
)
 
$
17.5

 
$
115.8

 
$
(93.8
)
 
$
22.0



Consolidated amortization expense related to intangible assets subject to amortization was $4.5 million and $7.9 million for the nine months ended September 30, 2018 and October 1, 2017, respectively.