INTANGIBLE ASSETS AND GOODWILL

9 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

A summary of our intangible assets and goodwill as of September 30, 2018 and December 31, 2017 is as follows (in thousands):



	Gross Carrying Amount				Accumulated Amortization						Net Carrying Amount
	2018		2017		2018			2017			2018		2017
Amortizing intangible assets:
Customer relationships	$	800	$	800	$	(267	)	$	(29	)	$	533	$	771
Trade name and other	90		90		(13		)	(3		)	77		87
	890		890		(280		)	(32		)	610		858
Non-Amortizing intangible assets:
Goodwill	15,357		15,380		—			—			15,357		15,380
Liquor license	100		100		—			—			100		100
Total intangible assets	$	16,347	$	16,370	$	(280	)	$	(32	)	$	16,067	$	16,338

Amortization expense relating to our purchased intangible assets was $0.1 million and $0.3 million for the three and nine months ended September 30, 2018, respectively. We performed an impairment assessment on goodwill and intangible assets, and based on this assessment, no impairment charges were recorded for the three and nine months ended September 30, 2018.

As of September 30, 2018, expected amortization expense for our purchased amortizing intangible assets for each of the next five years and thereafter is as follows (in thousands):



Year	Amount
2018	$	70
2019	280
2020	213
2021	13
2022	13
Thereafter	21
Total	$	610

- 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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