Goodwill and intangible assets are as follows as of:


							Initial
	December 31,			January 1,			Useful Life
	2022			2022			(in years)
	(in thousands)
Goodwill	$	460,415		$	364,598		indefinite

Other intangible assets:
Trade names (indefinite-lived)	$	225,018		$	212,141		indefinite

Customer relationships and customer-related assets		340,047			289,047		<1-15
Trade name (amortizable)		22,200			22,200		15
Developed technology		20,500			5,900		3-14
Non-compete agreement		3,538			3,338		2-5
Software license		590			590		2
Less: Accumulated amortization		(164,841	)		(138,691	)

Subtotal		222,034			182,384

Other intangible assets, net	$	447,052		$	394,525

Goodwill at January 1, 2022	$	364,598
Increase relating to Martin Acquisition		90,300
Increase in Anlin Acquisition contingent consideration		789
Decrease in Anlin Acquisition trade name		3,700
Decrease in Anlin Acquisition customer relationships		4,300
Increase in Anlin Acquisition customer-related backlog asset		(2,200	)
Final net working capital payment in Anlin Acquisition		786
Estimated contingent consideration in Eco Acquisition		1,500
Decrease in estimated warranty reserve in Anlin Acquisition		(2,537	)
Net other measurement period changes in Anlin Acquisition		(821	)
Goodwill at December 31, 2022	$	460,415

Trade names (indefinite-lived) at January 1, 2022	$	212,141
Decrease due to impairment of WinDoor trade name		(7,423	)
Increase in trade names from Martin Acquisition		24,000
Decrease in Anlin Acquisition trade name		(3,700	)
Trade names (indefinite-lived) at December 31, 2022	$	225,018

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 December 31, 2022, January 1, 2022, and January 2, 2021, respectively, was $26.2 million, $21.1 million, and $18.8 million, respectively, classified within selling, general and administrative expenses in the accompanying consolidated statements of operations for the years ended December 31, 2022, January 1, 2022 and January 2, 2021.

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 December 31, 2022, and January 1, 2022, the carrying value of our Southeast reporting unit goodwill is $228.3 million and $226.8 million, respectively. As of December 31, 2022, and January 1, 2022, the carrying value of our Western reporting unit goodwill is $232.1 million and $137.8 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 narrow excess of fair value over carrying value of our WinDoor trade name in the first quarter of 2020, the last time we performed a quantitative assessment of our WinDoor trade name, and recent decrease in sales of our WinDoor brand, we determined such conditions represented triggering events and that we should complete a quantitative impairment test of our WinDoor trade name as of our annual impairment test date of the first day of our fourth quarter of 2022. 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 WinDoor trade name was less than its carrying value, which resulted in an impairment of our WinDoor trade name of $7.4 million in our fourth quarter of 2022. As of December 31, 2022, and January 1, 2022, the carrying value of our WinDoor tradename was $11.0 million and $18.4 million, respectively.

For our other indefinite-lived trade names, we completed qualitative assessments of these assets on the first day of our fourth quarter of 2022. 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 December 31, 2022, and January 1, 2022, excluding the WinDoor trade name, the carrying values of other indefinite-lived trade names were $214.0 million and $193.7 million, respectively.