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Other Intangible Assets
 9 Months Ended
Sep. 30, 2024
Goodwill And Intangible Assets Disclosure [Abstract]  
Other Intangible Assets
8.
Other Intangible Assets

Other identifiable intangible assets and related accumulated amortization consisted of the following (in thousands):

 

 

 

Gross Carrying Amount

 

 

Accumulated Amortization

 

 

 

September 30,
2024

 

 

December 31,
2023

 

 

September 30,
2024

 

 

December 31,
2023

 

Intangible assets subject to amortization:

 

 

 

 

 

 

 

 

 

 

 

 

Non-compete agreements

 

$

1,131

 

 

$

1,131

 

 

$

(1,131

)

 

$

(1,131

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Intangible assets not subject to amortization:

 

 

 

 

 

 

 

 

 

 

 

 

Licenses and accreditations

 

 

11,740

 

 

 

11,681

 

 

 

—

 

 

 

—

 

Trade names

 

 

42,589

 

 

 

42,588

 

 

 

—

 

 

 

—

 

Certificates of need

 

 

18,810

 

 

 

19,009

 

 

 

—

 

 

 

—

 

 

 

 

73,139

 

 

 

73,278

 

 

 

—

 

 

 

—

 

Total

 

$

74,270

 

 

$

74,409

 

 

$

(1,131

)

 

$

(1,131

)

All of the Company’s definite-lived intangible assets are fully amortized. The Company’s licenses and accreditations, trade names and certificates of need have indefinite lives and are, therefore, not subject to amortization. During the three and nine months ended September 30, 2024 and 2023, the Company recorded non-cash indefinite-lived intangible asset impairment charges of $0.3 million, $0.0 million, $0.3 million and $4.7 million, respectively, related to the closure of certain facilities, which is included in loss on impairment in the condensed consolidated statements of operations.