Goodwill and Intangible Assets (Notes)

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

Goodwill and Intangible Assets

Goodwill and intangible assets on our consolidated balance sheets consisted of the following:



	December 31,
	2013		2012
	(In thousands)
Goodwill	$	27,250	$	27,250
Intangible assets, net	3,426		3,554
Goodwill and intangible assets	30,676		30,804

Note 7—Goodwill and Intangible Assets (continued)

Goodwill

Changes in the carrying amount of goodwill were as follows:



	December 31,
	2013		2012
	(In thousands)
Balance, beginning of period	$	27,250	$	10,817
Acquisitions	—		16,350
Other changes	—		83
Balance, end of period	$	27,250	$	27,250

During the three months ended December 31, 2013, we completed our annual goodwill impairment test as of September 30, 2013 for all reporting units. Based on the results of step one of the annual goodwill impairment test, we determined that step two was not required for any of the reporting units as their fair value exceeded their carrying value indicating there was no impairment.

Intangible Assets

The gross carrying amounts and accumulated amortization related to intangibles assets were as follows:



	December 31, 2013					December 31, 2012
	Gross Carrying Value		Accumulated Amortization			Gross Carrying Value		Accumulated Amortization
	(In thousands)					(In thousands)
Finite-lived intangibles	$	926	$	(500	)	$	926	$	(372	)
Indefinite-lived intangibles	3,000		N/A			3,000		N/A
Total intangible assets	$	3,926	$	(500	)	$	3,926	$	(372	)

Amortization expense, a component of other general and administrative expenses, on finite-lived intangibles was $128,000, $130,000, and $100,000 for the years ended December 31, 2013, 2012, and 2011, respectively. None of the intangible assets were impaired as of December 31, 2013 or 2012.

- 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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