Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2019

Goodwill and Intangible Assets

Changes in goodwill by business line

The following is a summary of changes in the Company’s goodwill by segment for the nine months ended September 30, 2019 (in thousands):

	Good Sam
	Services and		RV and
	Plans		Outdoor Retail		Consolidated
Balance as of December 31, 2018	$	50,320	$	308,797	$	359,117
Acquisitions (1)		—		28,198		28,198
Transfers of assets between reporting units		(26,491)		26,491		—
Divestitures (2)		—		(400)		(400)
Balance as of September 30, 2019	$	23,829	$	363,086	$	386,915

(1) See Note 11 — Acquisitions.

(2) Goodwill was allocated to 13 specialty retail locations within the RV and Outdoor Retail segment based on relative fair value. These 13 specialty retail locations were divested during the three months ended September 30, 2019.

Finite-lived intangible assets and related accumulated amortization

Finite–lived intangible assets and related accumulated amortization consisted of the following at September 30, 2019 and December 31, 2018 (in thousands):

	September 30, 2019
	Cost or		Accumulated
	Fair Value		Amortization		Net
Good Sam Services and Plans:
Membership and customer lists	$	9,140	$	(7,773)	$	1,367
RV and Outdoor Retail:
Customer lists and domain names		3,415		(2,316)		1,099
Trademarks and trade names		28,955		(4,381)		24,574
Websites		5,990		(1,644)		4,346
	$	47,500	$	(16,114)	$	31,386
	December 31, 2018
	Cost or		Accumulated
	Fair Value		Amortization		Net
Good Sam Services and Plans:
Membership and customer lists	$	9,140	$	(7,174)	$	1,966
RV and Outdoor Retail:
Customer lists and domain names		3,415		(1,559)		1,856
Trademarks and trade names		29,304		(2,853)		26,451
Websites		6,074		(1,063)		5,011
	$	47,933	$	(12,649)	$	35,284