6. Goodwill and Other Intangible Assets

At March 31, 2019 and December 31, 2018, goodwill consists of the following:



	Three Months Ended March 31, 2019
	Clean Air		Powertrain		Ride Performance			Motorparts			Total
Gross carrying amount at beginning of period	$	22	$	388	$	210		$	611		$	1,231
Measurement period adjustments	—		21		—			(67		)	(46		)
Acquisitions	—		—		28			—			28
Gross carrying amount at end of period	22		409		238			544			1,213

Accumulated impairment loss at beginning of period	—		—		(143		)	(219		)	(362		)
Impairment	—		—		(60		)	—			(60		)
Accumulated impairment loss at end of period	—		—		(203		)	(219		)	(422		)

Net carrying value at end of period	$	22	$	409	$	35		$	325		$	791

The Öhlins Acquisition resulted in $28 million of goodwill which was included in the Ride Performance segment.

During the three months ended March 31, 2019, the Company made adjustments in the measurement period to the preliminary purchase price allocation for the Federal-Mogul Acquisition which affected the amount of goodwill recognized and a net reduction of $46 million was recorded.

The purchase price allocations for the Acquisitions are preliminary and subject to finalization. The Company's current estimates and assumptions may change as a result. See Note 3, Acquisitions and Divestitures for additional information.

During the three months ended March 31, 2019, the Company performed a review of potential triggering events, including, among other items, its market capitalization levels and the reorganization of its reporting structure, and concluded no events indicated (other than the reorganization of its reporting structure) it was more likely than not the fair values of its reporting units had declined to below their carrying values at March 31, 2019. If the Company’s market capitalization remains depressed for a sustained period of time or declines further, and if such a decline becomes indicative the fair value of the Company’s reporting units have declined to below their carrying values, an interim goodwill impairment test may need to be performed in future periods and may result in a material non-cash goodwill impairment charge.

As noted above, the Company reorganized the reporting structure of its Aftermarket, Ride Performance, and Motorparts segments and the underlying reporting units within those segments. The Company reassigned assets and liabilities (excluding goodwill) to the reporting units affected. Goodwill was then reassigned to the reporting units using a relative fair value approach based on the fair value of the elements transferred and the fair value of the elements remaining within the original reporting units. The Company tested goodwill for impairment on a pre-reorganization basis and determined there was no impairment for the affected reporting units. The Company also performed an impairment analysis on a post-reorganization basis and determined $60 million of goodwill was impaired for two reporting units within its Ride Performance segment, one of which was a full impairment of the goodwill.

Reporting Units

The Company has nine reporting units that have goodwill at March 31, 2019. The following table categorizes the Company’s goodwill by reporting unit according to the level of excess between the reporting unit’s fair value and carrying value giving effect to the first quarter impairment charges:



	Fair value exceeds
	carrying value	Goodwill
Reporting units 1-6	< 15%	$	354
Reporting units 7-9	> 15%	437
		$	791

At March 31, 2019 and December 31, 2018, the Company's intangible assets consist of the following:



		March 31, 2019							December 31, 2018
	Useful Lives	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Definite-lived intangible assets:
Customer relationships and platforms	10 years	$	1,019	$	(50	)	$	969	$	964	$	(24	)	$	940
Customer contract	10 years	8		(6		)	2		8		(5		)	3
Patents	10 to 17 years	1		(1		)	—		1		(1		)	—
Technology rights	10 to 30 years	135		(28		)	107		98		(27		)	71
Packaged kits know-how	10 years	54		(3		)	51		36		(1		)	35
Catalogs	10 years	40		(2		)	38		—		—			—
Licensing agreements	3 to 5 years	63		(7		)	56		66		(3		)	63
Land use rights	28 to 46 years	45		(2		)	43		44		(2		)	42
		1,365		(99		)	1,266		1,217		(63		)	1,154
Indefinite-lived intangible assets:
Trade names and trademarks		421		—			421		365		—			365
Total		$	1,786	$	(99	)	$	1,687	$	1,582	$	(63	)	$	1,519

The Company recorded definite-lived and indefinite-lived intangible assets of $135 million as a result of the Öhlins Acquisition.

During the three months ended March 31, 2019, the Company made adjustments in the measurement period to the preliminary purchase price allocation for the Federal-Mogul Acquisition which affected the amount of definite-lived and indefinite-lived intangible assets recognized and a net increase of $71 million was recorded.

During the three months ended March 31, 2019 and 2018, amortization expense was $35 million and less than $1 million which is included in "Depreciation and amortization" within the condensed consolidated statements of income (loss).

The expected future amortization expense for the Company's definite-lived intangible assets is as follows:



	2019		2020		2021		2022		2023		2024 and thereafter		Total
Expected amortization expense	$	106	$	140	$	139	$	134	$	131	$	616	$	1,266