GOODWILL AND INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill:

Goodwill by reporting unit as at September 30, 2013 and December 31, 2012 is summarized as follows:



	Gross Balance, December 31, 2012		Accumulated Impairment Losses			Balance, December 31, 2012		Foreign Currency		Balance, September 30, 2013		Accumulated Impairment Losses			Gross Balance, September 30, 2013

Bulgaria	$	177,473	$	(127,826	)	$	49,647	$	1,170	$	50,817	$	(127,826	)	$	178,643
Croatia	11,127		(10,454		)	673		10		683		(10,454		)	11,137
Czech Republic	902,388		(287,545		)	614,843		24		614,867		(287,545		)	902,412
Romania	106,028		(11,028		)	95,000		1,511		96,511		(11,028		)	107,539
Slovak Republic	57,693		—			57,693		1,360		59,053		—			59,053
Slovenia	18,682		—			18,682		440		19,122		—			19,122
Total	$	1,273,391	$	(436,853	)	$	836,538	$	4,515	$	841,053	$	(436,853	)	$	1,277,906

Following the change in segments (see Note 18, "Segment Data"), our reporting units now correspond to our operating segments.

Broadcast licenses and other intangible assets:

Changes in the net book value of our broadcast licenses and other intangible assets as at September 30, 2013 and December 31, 2012 are summarized as follows:



			Amortized Intangible Assets
	Trademarks		Broadcast Licenses			Customer Relationships			Other			Total
BALANCE December 31, 2012	$	121,761	$	119,570		$	39,094		$	4,516		$	284,941
Additions	—		—			—			608			608
Amortization	—		(7,509		)	(3,333		)	(927		)	(11,769		)
Foreign currency movements	2,081		97			690			91			2,959
BALANCE September 30, 2013	$	123,842	$	112,158		$	36,451		$	4,288		$	276,739

We amortize the broadcast licenses on a straight-line basis over the following periods, which are generally the remaining contractual life of the license: thirteen years in the Czech Republic and ten years in Slovenia. The license in Croatia was previously written down to a nominal value, and the licenses in Bulgaria, Romania and the Slovak Republic were fully impaired during 2012.

Customer relationships are deemed to have an economic useful life of, and are amortized on a straight-line basis over, five years to fifteen years. Trademarks have an indefinite life.

The gross value and accumulated amortization of broadcast licenses and other intangible assets was as follows as at September 30, 2013 and December 31, 2012:



	September 30, 2013			December 31, 2012
Gross value	$	361,491		$	357,183
Accumulated amortization	(208,594		)	(194,003		)
Net book value of amortized intangible assets	152,897			163,180
Indefinite-lived trademarks	123,842			121,761
Total broadcast licenses and other intangible assets, net	$	276,739		$	284,941

- 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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