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Goodwill and Other Intangible Assets
9 Months Ended
Sep. 30, 2011
Goodwill and Other Intangible Assets [Abstract] 
Goodwill and Other Intangible Assets
(8) Goodwill and Other Intangible Assets
 
We have goodwill, amortizable intangible assets and intangible assets that do not require amortization, as follows:

   
September 30, 2011
   
December 31, 2010
 
   
Gross
   
Accumulated
Amortization
   
Net
   
Gross
   
Accumulated
Amortization
   
Net
 
Goodwill
 
$
989.0
   
$
-
   
$
989.0
   
$
954.1
   
$
-
   
$
954.1
 
Intangible Assets:
                                               
  Amortizable:
                                               
      Technology
 
$
19.6
   
$
19.6
   
$
-
   
$
19.6
   
$
19.6
   
$
-
 
      Franchise Agreements
   
18.0
     
13.8
     
4.2
     
18.0
     
12.5
     
5.5
 
      Customer Relationships
   
329.8
     
121.2
     
208.6
     
309.4
     
94.3
     
215.1
 
      Other
   
13.5
     
12.0
     
1.5
     
14.0
     
11.7
     
2.3
 
     
380.9
     
166.6
     
214.3
     
361.0
     
138.1
     
222.9
 
  Non-Amortizable:
                                               
      Trade names(1)
   
55.3
     
-
     
55.3
     
55.3
     
-
     
55.3
 
      Reacquired Franchise Rights
   
97.8
     
-
     
97.8
     
98.0
     
-
     
98.0
 
     
153.1
     
-
     
153.1
     
153.3
     
-
     
153.3
 
Total Intangible Assets
 
$
534.0
   
$
166.6
   
$
367.4
   
$
514.3
   
$
138.1
   
$
376.2
 

(1)  
Balances were net of accumulated impairment loss of $139.5 as of both September 30, 2011 and December 31, 2010.

Changes in the carrying value of goodwill by reportable segment and Corporate were as follows. This presentation reflects the realignment of our segments. See Note 15 for further information.
 
   
Americas(1)
   
Southern Europe(2)
   
Northern Europe
   
APME
   
Right Management
 
Corporate(3)
   
Total(4)
 
Balance, January 1, 2011
 
$
465.5
   
$
33.1
   
$
265.1
   
$
64.9
   
$
60.6
   
$
64.9
   
$
954.1
 
Goodwill acquired
   
-
     
27.7
     
-
     
14.1
     
-
     
-
     
41.8
 
Currency and other impacts
   
(4.1
)
   
(0.4
)
   
(1.4
)
   
(0.1
)
   
(0.9
) 
   
-
     
(6.9
)
Balance, September 30, 2011
 
$
461.4
   
$
60.4
   
$
263.7
   
$
78.9
   
$
59.7
   
$
64.9
   
$
989.0
 
   
(1)  Balances related to the United States were $451.7 and $448.3 as of January 1, 2011 and September 30, 2011, respectively.
(2)  Balances related to France were $15.8 and $43.5 as of January 1, 2011 and September 30, 2011, respectively. Balances related to Italy were $4.6 as of both January 1, 2011 and September 30, 2011.
(3)  The majority of the Corporate balance relates to goodwill attributable from our acquisition of Jefferson Wells ($55.5) which is now part of the United States reporting unit. For purposes of monitoring our total assets by segment, we do not allocate the Corporate balance to the respective reportable segments as this is commensurate with how we operate our business. We do, however, include these balances within the appropriate reporting units for our goodwill impairment testing. See table below for the breakout of goodwill balances by reporting unit.
(4)  Balances were net of accumulated impairment loss of $513.4 as of both January 1, 2011 and September 30, 2011.
 
Goodwill balances by reporting unit were as follows:

   
September 30,
   
January 1,
 
   
2011
   
2011
 
United States
 
$
503.8
   
$
507.2
 
Elan
   
123.0
     
123.2
 
Netherlands (Vitae)
   
81.9
     
81.9
 
Right Management
   
59.7
     
60.6
 
Other reporting units
   
220.6
     
181.2
 
       Total goodwill
 
$
989.0
   
$
954.1
 

For information on our annual impairment test of goodwill, which is performed during third quarter, see Note 1 to the Consolidated Financial Statements.