GOODWILL AND INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2016

NOTE 9. GOODWILL AND INTANGIBLE ASSETS

Changes in goodwill for the nine months ended September 30, 2016 consisted of the following:

$s in thousands	Environmental Services		Field & Industrial Services		Total
Balance at December 31, 2015	$	147,692	$	44,131	$	191,823
ESI acquisition	1,011		—		1,011
Foreign currency translation	821		—		821

Balance at September 30, 2016	$	149,524	$	44,131	$	193,655

Intangible assets, net consisted of the following:

	September 30, 2016							December 31, 2015
$s in thousands	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net

Amortizing intangible assets:
Permits, licenses and lease	$	110,816	$	(8,877	)	$	101,939	$	109,652	$	(6,682	)	$	102,970
Customer relationships	82,945		(13,149		)	69,796		82,021		(9,015		)	73,006
Technology - formulae and processes	6,924		(1,279		)	5,645		6,560		(1,054		)	5,506
Customer backlog	3,652		(835		)	2,817		3,652		(561		)	3,091
Tradename	4,318		(3,290		)	1,028		4,318		(2,210		)	2,108
Developed software	2,914		(922		)	1,992		2,899		(678		)	2,221
Non-compete agreements	747		(738		)	9		732		(732		)	—
Internet domain and website	540		(65		)	475		540		(44		)	496
Database	389		(112		)	277		385		(85		)	300

Total amortizing intangible assets	213,245		(29,267		)	183,978		210,759		(21,061		)	189,698
Nonamortizing intangible assets:
Permits and licenses	50,359		—			50,359		49,750		—			49,750
Tradename	129		—			129		123		—			123

Total intangible assets, net	$	263,733	$	(29,267	)	$	234,466	$	260,632	$	(21,061	)	$	239,571

Amortization expense for the three months ended September 30, 2016 and 2015 was $2.7 million and $3.0 million, respectively. Amortization expense for the nine months ended September 30, 2016 and 2015 was $7.9 million and $9.6 million, respectively. Foreign intangible asset carrying amounts are affected by foreign currency translation.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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