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Goodwill and Intangible Assets
3 Months Ended
Mar. 29, 2020
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
 
(a)
Goodwill
 
The carrying amounts of goodwill as of March 29, 2020 and December 29, 2019 by reportable segment are as follows (in millions):
 
As of March 29, 2020
 
Kratos Government Solutions
 
Unmanned Systems
 
Total
Gross value
$
597.8

 
$
118.8

 
$
716.6

Less accumulated impairment
239.5

 
13.8

 
253.3

Net
$
358.3

 
$
105.0

 
$
463.3

 
 
 
 
 
 


 
As of December 29, 2019
 
Kratos Government Solutions
 
Unmanned Systems
 
Total
Gross value
$
597.8

 
$
111.1

 
$
708.9

Less accumulated impairment
239.5

 
13.8

 
253.3

Net
$
358.3

 
$
97.3

 
$
455.6

 
 
 
 
 
 


(b)    Purchased Intangible Assets
 
The following table sets forth information for finite-lived and indefinite-lived intangible assets (in millions): 
 
As of March 29, 2020
 
As of December 29, 2019
 
Gross
Value
 
Accumulated
Amortization
 
Net
Value
 
Gross
Value
 
Accumulated
Amortization
 
Net
Value
Acquired finite-lived intangible assets:
 

 
 

 
 
 
 

 
 

 
 
Customer relationships
$
73.0

 
$
(54.0
)
 
$
19.0

 
$
72.3

 
$
(53.3
)
 
$
19.0

Contracts and backlog
32.7

 
(29.0
)
 
3.7

 
32.0

 
(28.4
)
 
3.6

Developed technology and technical know-how
26.4

 
(24.4
)
 
2.0

 
25.0

 
(23.8
)
 
1.2

Trade names
1.9

 
(1.7
)
 
0.2

 
1.9

 
(1.6
)
 
0.3

In-process research and development
9.2

 

 
9.2

 
8.5

 

 
8.5

Total finite-lived intangible assets
143.2

 
(109.1
)
 
34.1

 
139.7

 
(107.1
)
 
32.6

Indefinite-lived trade names
6.9

 

 
6.9

 
6.9

 

 
6.9

Total intangible assets
$
150.1

 
$
(109.1
)
 
$
41.0

 
$
146.6

 
$
(107.1
)
 
$
39.5



Consolidated amortization expense related to intangible assets subject to amortization was $1.9 million and $1.5 million for the three months ended March 29, 2020 and March 31, 2019, respectively.