Goodwill and Other Intangible Assets

3 Months Ended

Mar. 31, 2014

Goodwill and Other Intangible Assets [Abstract]

(3)	Goodwill and Other Intangible Assets

Goodwill

The carrying amount of goodwill in each of our segments remained unchanged in the three months ended March 31, 2014.

Other Intangible Assets

Our intangible assets subject to amortization are summarized as of March 31, 2014 as follows:

			March 31, 2014
	Weighted Average Remaining Amortization Period (Years)		Gross Carrying Amount		Accumulated Amortization
Purchased software		3.2	$	32,357	$	17,912
Capitalized software		4.4		2,506		1,729
Customer relationships		5.1		46,333		24,498
Backlog		0.8		9,680		9,506
Trade names		6.8		1,463		645
Non-competes		3.1		3,190		1,788
Total			$	95,529	$	56,078

Estimated aggregate amortization expense for our intangible assets, which become fully amortized in 2023, is as follows:

For the remaining nine months of the year ending December 31:	2014		9,342
For the year ending December 31:	2015		10,063
	2016		8,043
	2017		5,861
	2018		3,625
	Thereafter		2,517
	Total	$	39,451

Amortization expense in the three months ended March 31, 2014 and 2013 is set forth in the following table:

	Three Months Ended March 31,
	2014		2013
Amortization included in cost of sales:
Purchased software	$	1,258	$	1,126
Capitalized software		43		37
Backlog		58		359
Subtotal		1,359		1,522

Amortization included in operating expenses:
Customer relationships		1,758		1,904
Trade names		40		40
Non-competes		115		115
Subtotal		1,913		2,059
Total amortization	$	3,272	$	3,581

- 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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