Goodwill and Intangibles

The changes in recorded goodwill by reporting unit for the three months ended March 31, 2019 were as follows (amounts in thousands):



	Home health reporting unit		Hospice reporting unit		Home and community-based services reporting unit		Facility-based reporting unit		HCI reporting unit		Total
Balance as of December 31, 2018	$	822,602	$	118,583	$	165,583	$	14,194	$	40,755	$	1,161,717
Acquisitions	1,278		—		—		—		—		1,278
Noncontrolling interests	532		—		—		—		—		532
Adjustments and disposals............................................	856		14		495		—		107		1,472
Balance as of March 31, 2019	$	825,268	$	118,597	$	166,078	$	14,194	$	40,862	$	1,164,999

The allocation of goodwill from acquisitions purchased during the three months ended March 31, 2019 for each reporting unit is preliminary and subject to change once the valuation analysis required by ASC 805, Business Combinations is finalized.

In assigning fair value acquired in acquisitions as required by ASC 805, Business Combinations, the Company had assigned fair value to Certificates of need or license moratoria, as applicable, in certain states. During the first quarter of 2019, the Company recorded $6.0 million of moratoria fair value impairment as a result of the Centers for Medicare and Medicaid Services (“CMS”) action to remove all federal moratoria with regard to Medicare provider enrollment. Additionally, the Company recorded $0.3 million of disposals of intangible assets, which consist of licenses and Certificates of needs, due to the closure of underperforming locations. The disposal and impairment were classified in impairment of intangibles and other on the Company's consolidated statements of income.

The following tables summarize the changes in intangible assets during the three months ended March 31, 2019 and December 31, 2018 (amounts in thousands):



	2019			2018
Indefinite-lived intangible assets:
Trade Names	$	156,401		$	156,049
Certificates of Need/Licenses	122,915			128,577
Net Total	279,316			284,626

Definite-lived intangible assets:
Trade Names
Gross carrying amount	10,127			10,127
Accumulated amortization	(8,984		)	(8,817		)
Net total	1,143			1,310
Non-compete agreements
Gross carrying amount	6,238			5,980
Accumulated amortization	(5,790		)	(5,729		)
Net total	448			251
Customer relationships
Gross carrying amount	11,822			11,822
Accumulated amortization	(775		)	(630		)
Net total	11,047			11,192
Total definite-lived intangible assets
Gross carrying amount	28,187			27,929
Accumulated amortization	(15,549		)	(15,176		)
Net total	12,638			12,753

Total intangible assets:
Gross carrying amount	307,503			312,555
Accumulated amortization	(15,549		)	(15,176		)
Net total	$	291,954		$	297,379

Remaining useful lives for trade names, customer relationships, and non-compete agreements were 8.6, 19.0 and 2.8 years, respectively, at March 31, 2019. Similar periods at December 31, 2018 were 8.8, 19.3, and 2.8 years for trade names, customer relationships, and non-compete agreements, respectively.

Intangible assets (net of accumulated amortization) in the amount of $233.4 million were related to the home health services segment, $32.3 million were related to the hospice services segment, $10.3 million were related to the home and community-based services segment, $4.1 million were related to the facility-based services segment, and $11.8 million were related to the HCI services segment as of March 31, 2019. Amortization expense was recorded in general and administrative expenses.