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Goodwill and Other Intangible Assets
 9 Months Ended
Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Other Intangible Assets GOODWILL AND OTHER INTANGIBLE ASSETS
Goodwill, by segment, is composed of the following:
(in millions)Live and HistoricalTwinSpiresGamingAll OtherTotal
Balances as of December 31, 2021$52.5 $152.2 $161.1 $1.0 $366.8 
Additions8.9 — — — 8.9 
Balances as of September 30, 2022$61.4 $152.2 $161.1 $1.0 $375.7 
We established goodwill of $8.9 million related to the Ellis Park Transaction.
We performed our annual goodwill impairment analysis as of April 1, 2022, and no adjustment to the carrying value of goodwill was required. We assessed goodwill for impairment by performing qualitative or quantitative analyses for each reporting unit. We concluded that the fair values of our reporting units exceeded their carrying values, and therefore no impairments were identified.
Other intangible assets are comprised of the following:
September 30, 2022December 31, 2021
(in millions)Gross Carrying AmountAccumulated AmortizationNet Carrying AmountGross Carrying AmountAccumulated AmortizationNet Carrying Amount
Definite-lived intangible assets$31.0 $(20.2)$10.8 $31.2 $(19.1)$12.1 
Indefinite-lived intangible assets474.2 336.0 
Total$485.0 $348.1 
During the third quarter of 2022 we established indefinite-lived intangible assets of $82.2 million for the gaming rights related to the Chasers Transaction and $47.4 million for gaming rights and $3.6 million for trademarks related to the Ellis Park Transaction. We also recorded $5.0 million for gaming rights in Indiana associated with the planned development of the Queen of Terre Haute Casino Resort during the second quarter of 2022.
We performed our annual indefinite-lived intangible assets impairment analysis as of April 1, 2022. We assessed our indefinite-lived intangible assets for impairment by performing qualitative or quantitative analyses for each asset. Based on the results of these analyses, no indefinite-lived intangible asset impairments were identified in connection with our annual impairment testing. The Company continues to monitor the current economic conditions and the impacts on the results of operations. Future economic conditions could have a negative impact on the estimates and assumptions utilized in our indefinite-lived intangible asset impairment assessments. These potential impacts could increase the risk of a future impairment of indefinite-lived intangible assets at Presque Isle Downs and Casin