Goodwill And Other Acquired Intangible Assets

9 Months Ended

Sep. 30, 2011

Goodwill And Other Acquired Intangible Assets [Abstract]

Goodwill And Other Acquired Intangible Assets

NOTE 8. GOODWILL AND OTHER ACQUIRED INTANGIBLE ASSETS

The following table summarizes the activity in goodwill for the periods indicated:


	Nine Months Ended September 30, 2011									Year ended December 31, 2010
	MIS			MA			Consolidated			MIS		MA		Consolidated
Beginning Balance	$	11.4		$	454.1		$	465.5		$	11.1	$	338.1	$	349.2
Additions/adjustments		—			2.7			2.7			—		104.6		104.6
FX translation		(0.4	)		(16.7	)		(17.1	)		0.3		11.4		11.7

Ending balance	$	11.0		$	440.1		$	451.1		$	11.4	$	454.1	$	465.5

The 2011 additions/adjustments for the MA segment in the table above relate to an immaterial acquisition by a subsidiary of the Company. The 2010 additions/adjustments for the MA segment in the table above relate to the acquisition of CSI in November 2010, more fully discussed in Note 7, above.

Acquired intangible assets and related amortization consisted of:


	September 30, 2011			December 31, 2010
Customer relationships	$	142.7		$	145.1
Accumulated amortization		(55.6	)		(49.2	)

Net customer relationships		87.1			95.9


Trade secrets		31.2			31.4
Accumulated amortization		(12.8	)		(10.9	)

Net trade secrets		18.4			20.5


Software		54.8			54.8
Accumulated amortization		(23.9	)		(20.3	)

Net software		30.9			34.5


Other		37.8			37.5
Accumulated amortization		(21.2	)		(19.6	)

Net other		16.6			17.9


Total acquired intangible assets, net	$	153.0		$	168.8

Other intangible assets primarily consist of databases, trade names and covenants not to compete.

Amortization expense relating to acquired intangible assets is as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Amortization Expense	$	5.0	$	4.2	$	14.6	$	12.1

Estimated future amortization expense for acquired intangible assets subject to amortization is as follows:


Year Ending December 31,
2011 (after September 30,)	$	4.6
2012		18.2
2013		18.0
2014		14.5
2015		13.4
Thereafter		84.3

Intangible assets are reviewed for impairment whenever circumstances indicate that the carrying amount may not be recoverable. If the estimated undiscounted future cash flows are lower than the carrying amount of the related asset, a loss is recognized for the difference between the carrying amount and the estimated fair value of the asset. Goodwill is tested for impairment annually as of November 30th, or more frequently if circumstances indicate the assets may be impaired. For the three and nine months ended September 30, 2011 and 2010, there were no impairments to goodwill or intangible assets.

- 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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