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INTANGIBLE ASSETS, NET
 12 Months Ended
Dec. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS, NET
NOTE 10: INTANGIBLE ASSETS, NET
The most significant identifiable intangible asset that is separately recognized for our business combinations is customer relationships. Our customer relationships are established through written customer contracts (i.e., revenue arrangements). The fair value for customer relationships is determined, as of the date of acquisition, based on estimates and judgments regarding expectations for the estimated future after-tax earnings and cash flows arising from the follow-on sales expected from the customer relationships over the estimated lives, including the probability of expected future contract renewals and sales, less a contributory assets charge, all of which is discounted to present value. We assess the recoverability of the carrying value of our finite-lived identifiable intangible assets whenever events or changes in circumstances indicate the carrying amount of the assets may not be recoverable. We assess the recoverability of the carrying value of indefinite-lived identifiable intangible assets annually, or under certain circumstances more frequently, such as when events and circumstances indicate there may be an impairment.
Identifiable intangible assets, net are summarized below:
 December 30, 2022December 31, 2021
(In millions)Gross Carrying
Amount		Accumulated
Amortization
Net Carrying Amount (1)
Gross Carrying
Amount		Accumulated
Amortization
Net Carrying Amount (1)
Customer relationships$6,124 $2,189 $3,935 $6,194 $1,708 $4,486 
Developed technologies566 366 200 600 322 278 
Contract backlog1 1 — 13 13 — 
Trade names — divisions95 53 42 108 56 52 
Other2 2 — 3 3 — 
Total finite-lived identifiable intangible assets6,788 2,611 4,177 6,918 2,102 4,816 
In-process research and development21 — 21 21 — 21 
Trade names — corporate1,803 — 1,803 1,803 — 1,803 
Total identifiable intangible assets, net$8,612 $2,611 $6,001 $8,742 $2,102 $6,640 
_______________
(1)During fiscal 2022, we assigned $10 million of intangible assets associated with the pending VIS business divestiture to “Assets of business held for sale” in our Consolidated Balance Sheet. During fiscal 2021, we completed the divestiture of six businesses and derecognized $577 million of intangible assets as part of the gain or loss on these divestitures. See Note 4: Business Divestitures and Asset Sales in these Notes for additional information regarding divestitures and businesses held for sale.
Amortization expense for identifiable finite-lived intangible assets was $605 million, $627 million and $729 million in fiscal 2022, 2021 and 2020, respectively, and primarily related to assets acquired in connection with business combinations.
Future estimated amortization expense for identifiable intangible assets is as follows:
 (In millions)
2023$594 
2024557 
2025511 
2026456 
2027414 
Thereafter1,645 
Total$4,177 
CTS Impairment — Fiscal 2021
During the quarter ended July 2, 2021, we adjusted our Aviation Systems segment reporting to better align our businesses and separated the CTS business from our Commercial Aviation Solutions reporting unit, creating a new reporting unit within the Commercial Aviation Solutions sector of our Aviation Systems segment. Immediately before and after our goodwill assignments, we completed an assessment of any potential goodwill impairment under our former and new reporting unit structure and determined that no impairment existed.
To test for potential impairment of the long-lived assets, including identifiable intangible assets and property, plant and equipment, related to CTS, we compared the estimated future cash flows (on an undiscounted basis) to be generated from the use and hypothetical eventual disposition of the asset group to its carrying value and, as a result, we determined the carrying value of the CTS asset group was not recoverable. Next, we prepared an estimate of the fair value of CTS based on a combination of market-based valuation techniques, utilizing quoted market prices, comparable publicly reported transactions and projected discounted cash flows. We compared the fair value of CTS to our carrying value and recorded a $145 million non-cash charge for the impairment of CTS long-lived assets, including $63 million for impairment of identifiable intangible assets, which is included in the “Impairment of goodwill and other assets” line item in our Consolidated Statement of Operations for fiscal 2021.
Commercial Aviation Solutions Impairment — Fiscal 2020
During the fiscal year ended January 1, 2021, in conjunction with, and in advance of, the tests of goodwill related to our Commercial Aviation Solutions reporting unit, we also performed recoverability tests of the long-lived assets of our Commercial Aviation Solutions reporting unit, including identifiable intangible assets and property, plant and equipment. To test these long-lived assets for recoverability, we compared the estimated future cash flows (on an undiscounted basis) to be generated from the use and hypothetical eventual disposition of the asset group to its carrying value. As a result, we concluded that the long-lived assets of our Commercial Aviation Solutions reporting unit were impaired as of January 1, 2021 and we recorded a $257 million non-cash impairment charge, including $113 million for impairment of identifiable intangible assets in the fourth quarter of fiscal 2020, which is included in the “Impairment of goodwill and other assets” line item in our Consolidated Statement of Operations for fiscal 2020. Also, see Note 9: Goodwill in these Notes for additional information regarding Commercial Aviation Solutions impairments during fiscal 2020.