10 INTANGIBLE ASSETS

Intangible assets at September 30, 2018 and December 31, 2017 are comprised as follows:



(in thousands)			September 30, 2018
	Gross Carrying Value			Accumulated Amortization		Net Carrying Value
Intangible assets subject to amortization:
Database	$	4,918		$	2,890	$	2,028
Vehicle service agreements in-force	3,680			3,663		17
Customer relationships	8,914			3,327		5,587
In-place lease	1,125			139		986
Non-compete	266			51		215
Intangible assets not subject to amortization:
Tenant relationship	73,667			—		73,667
Trade name	1,290			—		1,290
Total	$	93,860		$	10,070	$	83,790



(in thousands)			December 31, 2017
	Gross Carrying Value			Accumulated Amortization		Net Carrying Value
Intangible assets subject to amortization:
Database	$	4,918		$	2,521	$	2,397
Vehicle service agreements in-force	3,680			3,640		40
Customer relationships	3,611			1,965		1,646
In-place lease	1,125			92		1,033
Intangible assets not subject to amortization:
Tenant relationship	73,667			—		73,667
Trade name	663			—		663
Total	$	87,664		$	8,218	$	79,446

As further discussed in Note 6, "Acquisition and Discontinued Operations," during the third quarter of 2018, the Company recorded $6.2 million of separately identifiable intangible assets, related to acquired customer relationships, non-compete agreement and trade name, as part of the acquisition of PWSC. The customer relationships intangible asset of $5.3 million is being amortized over fifteen years based on the pattern in which the economic benefits of the intangible asset are expected to be consumed. The non-compete agreement intangible asset of $0.3 million is being amortized on a straight-line basis over five years. The trade name intangible asset of $0.6 million is deemed to have an indefinite useful life and is not amortized.

The Company's other intangible assets with definite useful lives are amortized either based on the patterns in which the economic benefits of the intangible assets are expected to be consumed or using the straight-line method over their estimated useful lives, which range from seven to eighteen years. Amortization of intangible assets was $1.3 million and $0.3 million for the three months ended September 30, 2018 and September 30, 2017, respectively ($1.8 million and $0.8 million for the nine months ended September 30, 2018 and September 30, 2017, respectively).

The tenant relationship and trade names intangible assets have indefinite useful lives and are not amortized. No impairment charges were taken on intangible assets during the three and nine months ended September 30, 2018 and September 30, 2017.