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Goodwill and Other Intangible Assets
 9 Months Ended
Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Other Intangible Assets GOODWILL AND OTHER INTANGIBLE ASSETS
Goodwill and other intangible assets arise from the acquisition method of accounting for business combinations. Goodwill and other intangible assets generated from business combinations and deemed to have indefinite lives are not subject to amortization and instead are tested for impairment at least annually. Goodwill represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired. Impairment exists when the carrying value of the goodwill exceeds its implied fair value. An impairment loss would be recognized in an amount equal to that excess as a charge to "Noninterest expense" in the condensed consolidated statements of earnings.
Our other intangible assets with definite lives include CDI and CRI. CDI and CRI are amortized over their respective estimated useful lives and reviewed for impairment at least quarterly. The amortization expense represents the estimated decline in the value of the underlying deposits or customer relationships acquired. The aggregate amortization expense is expected to be $18.7 million for 2019. The estimated aggregate amortization expense related to our current intangible assets for each of the next five years is $14.8 million for 2020, $10.8 million for 2021, $7.4 million for 2022, $3.8 million for 2023, and $1.7 million for 2024.
The following table presents the changes in CDI and CRI and the related accumulated amortization for the periods indicated:
 
Three Months Ended
 
Nine Months Ended
 
September 30,
 
June 30,
 
September 30,
 
September 30,
 
2019
 
2019
 
2018
 
2019
 
2018
 
(In thousands)
Gross Amount of CDI and CRI:
 
 
 
 
 
 
 
 
 
Balance, beginning of period
$
119,497

 
$
119,497

 
$
119,497

 
$
119,497

 
$
119,497

Fully amortized portion
(1,924
)
 
—

 
—

 
(1,924
)
 
—

Balance, end of period
117,573

 
119,497

 
119,497

 
117,573

 
119,497

Accumulated Amortization:
 
 
 
 
 
 
 
 
 
Balance, beginning of period
(72,117
)
 
(67,247
)
 
(51,804
)
 
(62,377
)
 
(39,871
)
Amortization
(4,833
)
 
(4,870
)
 
(5,587
)
 
(14,573
)
 
(17,520
)
Fully amortized portion
1,924

 
—

 
—

 
1,924

 
—

Balance, end of period
(75,026
)
 
(72,117
)
 
(57,391
)
 
(75,026
)
 
(57,391
)
Net CDI and CRI, end of period
$
42,547

 
$
47,380

 
$
62,106

 
$
42,547

 
$
62,106