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Goodwill and Intangible Assets
 3 Months Ended
Mar. 28, 2020
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
Goodwill
As discussed in Note 14, Reportable Segments, the Company's chief operating decision maker ("CODM"), re-evaluated the structure of the Company's internal organization as a result of the 2019 acquisition of QSI, which resulted in certain changes to the Company's operating and reportable segments. Effective the beginning of fiscal year 2020, the goodwill of QSI was reallocated from the Company's INF reportable segment to the Company's new GEO reportable segment. The changes in the carrying value by reportable segment for the three months ended March 28, 2020 were as follows:
 
Three Months Ended
 
December 28, 2019
 
Adjustments
 
March 28, 2020
INF
$
231,255

 
$
(144,917
)
 
$
86,338

BTS
77,961

 
419

 
78,380

GEO
—

 
145,488

 
145,488

Total
$
309,216

 
$
990

 
$
310,206


Goodwill of approximately $1,185 from acquisitions during the three months ended March 30, 2019 is expected to be deductible for income tax purposes. During the three months ended March 28, 2020, the Company recorded purchase price allocation adjustments of $420, $128, and $18 for the acquisitions of The Sextant Group, QSI, and WHP, respectively, and a working capital adjustment of $424 for QSI which was recorded as an increase to goodwill and the purchase price paid for the acquisition.
Intangible Assets
Intangible assets, net, as of March 28, 2020 and December 28, 2019 consist of the following:
 
March 28, 2020
 
December 28, 2019
 
Gross
Carrying
Amount
 
Accumulated Amortization
 
Net
Amount
 
Gross
Carrying
Amount
 
Accumulated Amortization
 
Net
Amount
Finite-lived intangible assets:
 
 
 
 
 
 
 
 
 
 
 
Customer relationships(1)
$
176,088

 
$
(33,377
)
 
$
142,711

 
$
176,088

 
$
(29,198
)
 
$
146,890

Trade name(2)
10,253

 
(9,033
)
 
1,220

 
10,253

 
(8,593
)
 
1,660

Customer backlog(3)
24,198

 
(14,469
)
 
9,729

 
24,198

 
(12,435
)
 
11,763

Non-compete(4)
9,369

 
(5,615
)
 
3,754

 
9,369

 
(5,105
)
 
4,264

Developed technology(5)
32,944

 
(1,290
)
 
31,654

 
32,944

 
$
(106
)
 
$
32,838

Total finite-lived intangible assets
252,851

 
(63,784
)
 
189,068

 
252,851

 
(55,436
)
 
197,415

Indefinite-lived intangible assets:
 
 
 
 
 
 
 
 
 
 
 
QSI trade name
58,546

 
—

 
58,546

 
58,546

 
—

 
58,546

Total indefinite-lived intangible assets
58,546

 
—

 
58,546

 
58,546

 
—

 
58,546

Total intangible assets
$
311,397

 
$
(63,784
)
 
$
247,614

 
$
311,397

 
$
(55,436
)
 
$
255,961



(1) Amortized on a straight-line basis over estimated lives (1 to 12 years)
(2) Amortized on a straight-line basis over their estimated lives (1 to 3 years)
(3) Amortized on a straight-line basis over their estimated lives (1 to 5 years)
(4) Amortized on a straight-line basis over their contractual lives (2 to 5 years)
(5) Amortized on a straight-line basis over their estimated lives (5 to 7 years)
Amortization expense was $8,339 and $5,000 for the three months ended March 28, 2020 and March 30, 2019, respectively.