GOODWILL AND INTANGIBLE ASSETS

6 Months Ended

Jun. 30, 2017

NOTE 7. GOODWILL AND INTANGIBLE ASSETS

Changes in goodwill for the six months ended June 30, 2017 consisted of the following:


			Field &
	Environmental		Industrial
$s in thousands	Services		Services		Total
Balance at December 31, 2016	$	149,490	$	44,131	$	193,621
Foreign currency translation		603		—		603
Balance at June 30, 2017	$	150,093	$	44,131	$	194,224

Intangible assets, net consisted of the following:


	June 30, 2017						December 31, 2016
			Accumulated						Accumulated
$s in thousands	Cost		Amortization		Net		Cost		Amortization		Net
Amortizing intangible assets:
Permits, licenses and lease	$	111,078	$	(10,966)	$	100,112	$	110,341	$	(9,462)	$	100,879
Customer relationships		84,843		(17,340)		67,503		84,711		(14,519)		70,192
Technology - formulae and processes		7,009		(1,464)		5,545		6,770		(1,305)		5,465
Customer backlog		3,652		(1,109)		2,543		3,652		(926)		2,726
Tradename		4,318		(4,318)		—		4,318		(3,650)		668
Developed software		2,917		(1,157)		1,760		2,907		(994)		1,913
Non-compete agreements		747		(747)		—		747		(742)		5
Internet domain and website		540		(86)		454		540		(72)		468
Database		390		(137)		253		387		(118)		269
Total amortizing intangible assets		215,494		(37,324)		178,170		214,373		(31,788)		182,585
Nonamortizing intangible assets:
Permits and licenses		51,666		—		51,666		51,645		—		51,645
Tradename		131		—		131		126		—		126
Total intangible assets	$	267,291	$	(37,324)	$	229,967	$	266,144	$	(31,788)	$	234,356

Amortization expense for the three months ended June 30, 2017 and 2016 was $2.6 million and $2.6 million, respectively. Amortization expense for the six months ended June 30, 2017 and 2016 was $5.3 million and $5.3 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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