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Goodwill and Intangible Assets
 9 Months Ended
Sep. 29, 2019
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
 
(a)
Goodwill
 
The carrying amounts of goodwill as of September 29, 2019 and December 30, 2018 by reportable segment are as follows (in millions):
 
As of September 29, 2019
 
Kratos Government Solutions
 
Unmanned Systems
 
Total
Gross value
$
600.3

 
$
111.1

 
$
711.4

Less accumulated impairment
239.5

 
13.8

 
253.3

Net
$
360.8

 
$
97.3

 
$
458.1

 
 
 
 
 
 


 
As of December 30, 2018
 
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 29, 2019
 
As of December 30, 2018
 
Gross
Value
 
Accumulated
Amortization
 
Net
Value
 
Gross
Value
 
Accumulated
Amortization
 
Net
Value
Acquired finite-lived intangible assets:
 

 
 

 
 
 
 

 
 

 
 
Customer relationships
$
68.9

 
$
(52.4
)
 
$
16.5

 
$
52.6

 
$
(50.6
)
 
$
2.0

Contracts and backlog
31.5

 
(27.7
)
 
3.8

 
29.9

 
(26.4
)
 
3.5

Developed technology and technical know-how
25.0

 
(23.2
)
 
1.8

 
25.0

 
(21.3
)
 
3.7

Trade names
1.9

 
(1.6
)
 
0.3

 
1.4

 
(1.4
)
 
—

In-process research and development
8.5

 
—

 
8.5

 
—

 
—

 
—

Total finite-lived intangible assets
135.8

 
(104.9
)
 
30.9

 
108.9

 
(99.7
)
 
9.2

Indefinite-lived trade names
6.9

 
—

 
6.9

 
6.9

 
—

 
6.9

Total intangible assets
$
142.7

 
$
(104.9
)
 
$
37.8

 
$
115.8

 
$
(99.7
)
 
$
16.1



Consolidated amortization expense related to intangible assets subject to amortization was $1.7 million and $1.3 million for the three months ended September 29, 2019 and September 30, 2018, respectively, and $5.2 million and $4.5 million for the nine months ended September 29, 2019 and September 30, 2018, respectively.