1.0.0.3 false GOODWILL AND INTANGIBLE ASSETS false 1 $ false false iso4217_USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 iso4217_USD_per_shares Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares 0 shares Standard http://www.xbrl.org/2003/instance shares 0 5 GOODWILL AND INTANGIBLE ASSETS 3 us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> NOTE 18:  GOODWILL AND INTANGIBLE ASSETS Allegheny’s recorded goodwill was $367.3 million at December 31, 2009 and 2008. There were no changes in recorded goodwill during 2009, 2008 or 2007. The recorded goodwill is attributable to the unregulated generation operations of AE Supply, a reporting unit that substantially comprised Allegheny’s Merchant Generation segment at December 31, 2009. Allegheny tests goodwill for possible impairment on an annual basis as of August 31 of each year and at any other time if an event occurs or circumstances change that would indicate that the fair value of the reporting unit is likely to have decreased below its carrying amount. The first step of the goodwill impairment test consists of comparing the reporting unit’s fair value to its carrying value, including the goodwill allocated to the reporting unit. If the estimated fair value of the reporting unit exceeds its carrying amount, the reporting unit’s goodwill is not considered to be impaired, and a second step of the impairment test is unnecessary. If required, the second step of the test compares the implied fair value of the reporting unit’s goodwill, determined in the same manner as the amount of goodwill recognized in a business combination, to the carrying amount of such goodwill.   Allegheny performed its annual goodwill impairment test as of August 31, 2009, and management concluded that the estimated fair value of the reporting unit exceeded its carrying value and, therefore, no impairment existed at that date. The fair value was estimated using both a discounted cash flow income approach and a market based approach. Both approaches involve management judgment, and estimated values are subject to change in relation to evolving market conditions and the business environment. Intangible assets included in “Property, plant and equipment, net” on the Consolidated Balance Sheets were as follows:   <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr> <td width="62%"></td> <td valign="bottom" width="6%"></td> <td></td> <td></td> <td valign="bottom" width="6%"></td> <td></td> <td></td> <td valign="bottom" width="6%"></td> <td></td> <td></td> <td valign="bottom" width="6%"></td> <td></td> <td></td> </tr> <tr> <td valign="bottom" rowspan="2" nowrap="nowrap"> (In millions) </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="5" align="center">December 31, 2009</td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="5" align="center">December 31, 2008</td> </tr> <tr> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Gross Carrying Amount</td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Accumulated Amortization</td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Gross Carrying Amount</td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Accumulated Amortization</td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Land easements, amortized </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">108.6</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">32.1</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">101.3</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">30.8</td> </tr> <tr> <td valign="top"> Land easements, unamortized </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">32.3</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">32.2</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Software </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">70.3</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">31.1</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">74.9</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23.2</td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td style="BORDER-TOP: #000000 1px solid" valign="bottom">  </td> <td style="BORDER-TOP: #000000 1px solid" valign="bottom">  </td> <td valign="bottom">  </td> <td style="BORDER-TOP: #000000 1px solid" valign="bottom">  </td> <td style="BORDER-TOP: #000000 1px solid" valign="bottom">  </td> <td valign="bottom">  </td> <td style="BORDER-TOP: #000000 1px solid" valign="bottom">  </td> <td style="BORDER-TOP: #000000 1px solid" valign="bottom">  </td> <td valign="bottom">  </td> <td style="BORDER-TOP: #000000 1px solid" valign="bottom">  </td> <td style="BORDER-TOP: #000000 1px solid" valign="bottom">  </td> </tr> <tr> <td valign="top"> Total </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">211.2</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">63.2</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">208.4</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">54.0</td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td style="BORDER-TOP: #000000 3px double" valign="bottom">  </td> <td style="BORDER-TOP: #000000 3px double" valign="bottom">  </td> <td valign="bottom">  </td> <td style="BORDER-TOP: #000000 3px double" valign="bottom">  </td> <td style="BORDER-TOP: #000000 3px double" valign="bottom">  </td> <td valign="bottom">  </td> <td style="BORDER-TOP: #000000 3px double" valign="bottom">  </td> <td style="BORDER-TOP: #000000 3px double" valign="bottom">  </td> <td valign="bottom">  </td> <td style="BORDER-TOP: #000000 3px double" valign="bottom">  </td> <td style="BORDER-TOP: #000000 3px double" valign="bottom">  </td> </tr> </table> Amortization expense for intangible assets was $12.6 million in 2009, $12.2 million in 2008 and $14.9 million in 2007. Future amortization expense for intangible assets at December 31, 2009 is estimated as follows:   <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr> <td width="72%"></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> </tr> <tr> <td valign="bottom" nowrap="nowrap"> (In millions) </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2010</td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2011</td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2014</td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Annual amortization expense </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">12.1</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11.6</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">10.5</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">8.9</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">2.6</td> </tr> </table> </div> NOTE 18:  GOODWILL AND INTANGIBLE ASSETS Allegheny’s recorded goodwill was $367.3 million at December 31, 2009 and 2008. 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