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INTANGIBLE ASSETS AND GOODWILL
 6 Months Ended
Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS AND GOODWILL INTANGIBLE ASSETS AND GOODWILL
The carrying amount of goodwill by reporting unit as of both June 30, 2021, and December 31, 2020 was $88.9 million for Advanced Plan Administration, $190.2 million for Supplemental Benefits Administration, $138.2 million for Value Based Payment Assurance and $37.9 million for Advisory Services, respectively.
The goodwill allocated to the Technology Enabled Solutions and Advisory Services reportable segments is $417.3 million and $37.9 million, respectively as of June 30, 2021, and December 31, 2020. Goodwill is assessed for impairment on an annual basis and on an interim basis when indicators of impairment exist. There were no indicators of impairment as of June 30, 2021.
The carrying value of identifiable intangible assets consisted of the following at June 30, 2021:
(in thousands)
Gross
Carrying
Amount
Accumulated
Amortization
Net Carrying
Amount
Amortized intangible assets
Trade names$27,300 $(2,668)$24,632 
Customer relationships189,000 (31,500)157,500 
Technology47,800 (8,763)39,037 
Capitalized software development costs8,948 (1,198)7,750 
Total intangible assets$273,048 $(44,129)$228,919 
The carrying value of identifiable intangible assets consisted of the following at December 31, 2020:
(in thousands)
Gross
Carrying
Amount
Accumulated
Amortization
Net Carrying
Amount
Amortized intangible assets
Trade names$27,300 $(1,940)$25,360 
Customer relationships189,000 (22,909)166,091 
Technology47,800 (6,373)41,427 
Capitalized software development costs6,405 (441)5,964 
Total intangible assets$270,505 $(31,663)$238,842 
Amortization expense for Trade names, Customer relationships and Technology for the three months ended June 30, 2021 and 2020 totaled $5.9 million. Amortization expense for Trade names, Customer relationships and Technology for the six months ended June 30, 2021 and 2020 totaled $11.7 million.
Amortization expense for Capitalized software development costs for the three months ended June 30, 2021 and 2020 totaled $0.6 million and $50 thousand, respectively. Amortization expense for Capitalized software development costs for the six months ended June 30, 2021 and 2020 totaled $0.8 million and $90 thousand, respectively.