Goodwill and intangible assets are as follows as of:


							Initial
	January 1,			January 2,			Useful Life
	2022			2021			(in years)
	(in thousands)
Goodwill	$	364,598		$	329,695		indefinite

Other intangible assets:
Trade names (indefinite-lived)	$	212,141		$	140,841		indefinite

Customer relationships and customer-related assets		289,047			201,547		<1-15
Trade name (amortizable)		22,200			22,200		15
Developed technology		5,900			5,600		6-10
Non-compete agreement		3,338			3,338		2-5
Software license		590			590		2
Less: Accumulated amortization		(138,691	)		(117,609	)

Subtotal		182,384			115,666

Other intangible assets, net	$	394,525		$	256,507

Goodwill at January 2, 2021	$	329,695
Increase in goodwill from our acquisition of Anlin		5,596
Increase in goodwill from our acquisition of Eco		25,584
Increase in goodwill from our acquisition of CRi		3,722
Goodwill at January 1, 2022	$	364,598

Trade names (indefinite-lived) at January 2, 2021	$	140,841
Increase in trade names from our acquisition of Anlin		35,400
Increase in trade names from our acquisition of Eco		34,900
Increase in trade names from our acquisition in CRi		1,000
Trade names (indefinite-lived) at January 1, 2022	$	212,141

We test amortizable intangible assets for impairment when indicators of impairment exist. No impairment was recorded for any period presented.

Amortization expense relating to amortizable intangible assets for the years ended January 1, 2022, January 2, 2021, and December 28, 2019, respectively, was $21.1 million, $18.8 million, and $15.9 million, respectively.

We perform our annual goodwill impairment testing on the first day of our fiscal fourth quarter of each year, and at interim periods if needed based on occurrence of triggering events. The Company performed a qualitative assessment for each reporting unit. The qualitative assessments indicated that it was more likely than not that the fair value of each reporting unit exceeded its respective carrying value. As of January 1, 2022, and January 2, 2021, the carrying value of our Southeast reporting unit goodwill is $226.8 million and $201.3 million, respectively. As of January 1, 2022, and January 2, 2021, the carrying value of our Western reporting unit goodwill is $137.8 million and $128.4 million, respectively.

We perform our annual indefinite-lived intangible asset impairment testing on the first day of our fiscal fourth quarter of each year, and at interim periods if needed based on occurrence of triggering events. Given the initial deterioration in economic and market conditions associated with the COVID-19 pandemic, and the narrow excess of fair value over carrying value of our WinDoor and WWS trade names in 2019, the Company determined such conditions represented triggering events and that we should complete interim quantitative impairment tests of its WinDoor and WWS trade names as of as of the end of the Company’s first quarter of 2020. These interim impairment tests did not indicate that impairments of those assets existed at that time. Net sales at our WWS reporting unit decreased 19.3% in the second quarter of 2020, compared to the second quarter of 2019. As a result, we determined to complete a second interim impairment test of our WWS trade name as of July 4, 2020. For this second interim impairment test, we further decreased our modeling assumptions for net sales of our WWS reporting unit for our 2020 fiscal year based on a reassessment of our key assumptions in our modeling, including an updated assessment of macro industry growth in our WWS reporting unit’s key markets. We also decreased our 2021 growth rate assumption as we expected the challenging macro-economic conditions in our core western markets to continue during 2021. Based on our revised modeling, which included our assumptions regarding future revenue, which we consider to be a Level 3 input, using the relief-from-royalty method, we concluded that the fair value of our WWS trade name was less than its carrying value, which resulted in an impairment of our WWS trade name of $8.0 million in our second quarter of 2020. Sales for our WWS reporting unit for the 2020 fiscal year exceeded our modeling assumptions used during our second impairment test of our WWS trade name. As such, we performed a qualitative assessment as of the first day of our 2020 fourth quarter and concluded that it was not necessary to perform a Step 1 impairment test for our WWS trade name indefinite-lived intangible assets as no new triggering events or conditions were identified. During 2021, WWS enjoyed organic growth and operational improvements, and there were no new triggering events or conditions identified as of the first day of our 2021 fourth quarter. Therefore, we completed a qualitative assessment of our WWS trade name, which indicated that it is more likely than not that the fair value of our WWS trade name exceeds it carrying value.

For our other indefinite-lived trade names, we completed qualitative assessments of these assets on the first day of our fourth quarter of 2021. These qualitative assessments included an evaluation of relevant events and circumstances that existed at the date of our assessment. Those events and circumstances included conditions specific to our other indefinite-lived trade names, such as the industry in which we use these other indefinite-lived trade names, our competitive environment, the availability and costs of raw materials and labor, the financial performance of our Company, and factors related to the markets in which our Company operates. We also considered that, for our other indefinite-lived trade names, no new impairment indicators were identified since the dates of our prior assessments, which were qualitative assessments all other indefinite-lived intangibles other than goodwill. Based on these assessments, we concluded that it is more likely than not that the fair values of our other indefinite-lived trade names exceed their carrying values. As of January 1, 2022, and January 2, 2021, the carrying values of other indefinite-lived trade names was $212.1 million and $140.8 million, respectively.