Goodwill and Intangible Assets

3 Months Ended

Mar. 31, 2017

Goodwill And Intangible Assets Disclosure [Abstract]

(3) Goodwill and Intangible Assets

Changes to goodwill during the three months ended March 31, 2017 were as follows (in thousands):

	Total
Balance—December 31, 2016	$	8,342
Effects of foreign currency translation		102
Balance—March 31, 2017	$	8,444

Intangible assets consist of the following at March 31, 2017 and December 31, 2016 (in thousands):

	Trademark			Developed Technology			Customer Relationships			Total
Gross carrying amount—March 31, 2017	$	300		$	1,370		$	1,240		$	2,910
Foreign currency translation adjustment		(65	)		(284	)		(258	)		(607	)
Accumulated amortization		(235	)		(663	)		(497	)		(1,395	)
Balance—March 31, 2017	$	—		$	423		$	485		$	908

	Trademark			Developed Technology			Customer Relationships			Total
Gross carrying amount—December 31, 2016	$	300		$	1,370		$	1,240		$	2,910
Foreign currency translation adjustment		(53	)		(298	)		(270	)		(621	)
Accumulated amortization		(247	)		(617	)		(456	)		(1,320	)
Balance—December 31, 2016	$	—		$	455		$	514		$	969

Amortization expense related to developed technology is classified as a component of cost of service revenues in the accompanying consolidated statements of operations. Amortization expense related to trademark and customer relationships is classified as a component of general and administrative expenses in the accompanying consolidated statements of operations.

Amortization expense for the three months ended March 31, 2017 and 2016 was $0.1 million. As of March 31, 2017, amortization expense on existing intangible assets for the next four years is as follows (in thousands):

Year ending December 31,	Total
Remainder of 2017	$	219
2018		268
2019		242
2020		179
Total	$	908

- 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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