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GOODWILL AND INTANGIBLES
9 Months Ended
Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL AND INTANGIBLES GOODWILL AND INTANGIBLESGoodwill represents the excess of cost over the fair value of identifiable net assets of acquired businesses. Goodwill has an indefinite useful life and is not amortized, but instead is tested for impairment annually in the fourth quarter of each fiscal year, or more frequently if events or circumstances indicate that impairment may have occurred. Goodwill is included in other assets in the condensed consolidated statements of financial position. As of September 30, 2020, the Company had determined there was no goodwill impairment. The carrying value of goodwill was $18.4 million as of September 30, 2020 and December 31, 2019.As a result of the Restructuring, goodwill and intangible assets of $50.9 million and $301.7 million, respectively, were transferred as part of the deconsolidation of entities effective October 1, 2019. Amortization expense associated with the Company’s intangible assets was $0 for both the three and nine months ended September 30, 2020 and $4.2 million and $12.6 million for the three and nine months ended September 30, 2019, respectively. As of September 30, 2020 and December 31, 2019, there were no outstanding intangible asset balances.