Goodwill and Intangibles

3 Months Ended

Mar. 31, 2016

Goodwill And Intangible Assets Disclosure [Abstract]

Note 4. Goodwill and Intangibles

The Company assesses goodwill and other intangible assets with indefinite lives for impairment annually in October and when an event occurs or circumstances change that would suggest a triggering event. If a triggering event is identified, a step one assessment is performed to identify any possible goodwill impairment in the period in which the event is identified.

The changes in goodwill, by business segment for the three months ended March 31, 2016 are as follows (in thousands):

	Infrastructure Services		Field Services		Professional Services		Total
Goodwill at December 31, 2015	$	1,882	$	58,648	$	8,648	$	69,178
Impairment adjustments		—		—		—		—
Goodwill at March 31, 2016	$	1,882	$	58,648	$	8,648	$	69,178

Intangible assets were as follows (in thousands):

	Gross Carrying Amount		Accumulated Amortization		Impairment Charges		Intangible Assets, net
Customer contracts	$	13,900	$	3,720	$	—	$	10,180
Customer relationships		6,610		4,215		—		2,395
Tradename		3,860		3,860		—		—
Noncompete agreements		3,150		1,943		—		1,207
Customer backlog		1,400		1,400		—		—
Total	$	28,920	$	15,138	$	—	$	13,782

Amortization of intangible assets was $1.5 million and $0.6 million for the three months ended March 31, 2015 and 2016, respectively.

- 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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