Note 7. Goodwill and Other Intangible Assets

Changes in the carrying amounts of goodwill and information about intangible assets follow:


	Goodwill
Balance at December 31, 2009	$	14,144
No changes during 2010		—
Balance at December 31, 2010		14,144
Impairment of goodwill⁽¹⁾		(8,873	)
Balance at December 31, 2011	$	5,271

(1)

During the fourth quarter of 2011, impairment testing performed by the Company indicated that the estimated fair value of the reporting unit tested was less than its corresponding carrying amount. As a result, the Company recorded a goodwill impairment charge of $8.9 million.


	Other Intangible Assets
	Developed Technology			Customer Relationships			Total
Balances at December 31, 2011
Cost⁽¹⁾	$	1,974		$	5,158		$	7,132
Accumulated amortization		(1,585	)		(4,086	)		(5,671	)
	$	389		$	1,072		$	1,461
Balances at December 31, 2010
Cost	$	3,014		$	9,557		$	12,571
Accumulated amortization		(1,206	)		(3,111	)		(4,317	)
	$	1,808		$	6,446		$	8,254

(1)

During the fourth quarter of 2011, impairment testing for certain purchased customer relationships and developed technology was performed by the Company and indicated that the undiscounted future cash flows of the mentioned intangible assets were less than their corresponding carrying amounts. As a result, the Company recorded an impairment charge of $5.4 million.

Amortization expense related to “Other intangible assets” was $1.4 million in 2011, $1.6 million in 2010 and $1.6 million in 2009. Future estimated aggregate amortization expense for such assets for each of the five years succeeding December 31, 2011 are as follows: 2012 — $0.3 million; 2013 — $0.3 million; 2014 — $0.2 million; 2015 — $0.2 million and 2016 — $0.2 million.

- 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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