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GOODWILL AND LONG-LIVED ASSETS
 9 Months Ended
Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL AND LONG-LIVED ASSETS GOODWILL AND LONG-LIVED ASSETS
We performed an assessment in the first, second, and third quarters of 2023 and did not identify a triggering event that would have required us to test for impairment for such periods.
We determined the impact to our business from the new variant of COVID-19 during the first quarter of 2022 and a downward revision of our forecast during the second quarter of 2022 required us to evaluate our goodwill and long-lived assets for impairment. Additionally, during the third quarter of 2022, we determined the carrying amount of one of our right-of-use-assets related to our 2020 Restructuring Plan may not be fully recoverable due to collectability of sublease income. For the first quarter of 2022, our interim quantitative assessment did not identify any goodwill or long-lived asset impairment. For the second quarter of 2022, we recognized $35.4 million of goodwill impairment within our International reporting unit, representing a full impairment of goodwill for that reporting unit. For the second and third quarters of 2022, we recognized long-lived asset impairment related to certain asset groups within our North America and International segments, which included impairment related to our 2020 Restructuring Plan. See details in the tables below and Note 9, Restructuring and Related Charges, for more information.
In order to evaluate goodwill and long-lived assets for impairment in 2022, we compared the fair value of our two reporting units, North America and International, and our asset groups to their carrying values. In determining the fair values of our reporting units and asset groups, we used the discounted cash flow method under the income approach that uses Level 3 inputs.
Goodwill
As of September 30, 2023 and December 31, 2022, the balance of our goodwill was $178.7 million. There was no goodwill activity during the nine months ended September 30, 2023. All goodwill is within our North America segment, which had a negative carrying value as of September 30, 2023.

Long-Lived Assets
The following table summarizes impairment charges presented within the following line items on the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2022 (in thousands):
Three Months Ended September 30, 2022Nine Months Ended September 30, 2022
Long-lived asset impairment
North America$— $— 
International— 8,811 
Total Long-lived asset impairment— 8,811 
Restructuring and related charges
North America1,769 1,769 
International— 1,180 
Total Restructuring and related charges1,769 2,949 
Total impairment$1,769 $11,760 

The following table summarizes long-lived asset impairment by asset type for the three and nine months ended September 30, 2022 (in thousands):
Three Months Ended September 30, 2022Nine Months Ended September 30, 2022
Property, equipment and software, net
Leasehold improvements$— $1,632 
Computer hardware— 1,323 
Other property, equipment and software, net— 416 
Total Property, equipment and software, net— 3,371 
Right-of-use assets - operating leases, net
1,769 8,389 
Total long-lived asset impairment$1,769 $11,760 

The following table summarizes intangible assets as of September 30, 2023 and December 31, 2022 (in thousands):
September 30, 2023December 31, 2022
Gross Carrying ValueAccumulated AmortizationNet Carrying ValueGross Carrying ValueAccumulated AmortizationNet Carrying Value
Merchant relationships$18,061 $16,554 $1,507 $17,912 $14,327 $3,585 
Trade names9,359 8,610 749 9,340 8,382 958 
Patents13,750 7,250 6,500 13,341 6,701 6,640 
Other intangible assets9,296 5,294 4,002 17,517 11,059 6,458 
Total$50,466 $37,708 $12,758 $58,110 $40,469 $17,641 
Amortization of intangible assets is computed using the straight-line method over their estimated useful lives, which range from 1 to 10 years. Amortization expense related to intangible assets was $2.0 million and $2.1 million for the three months ended September 30, 2023 and 2022 and $6.2 million and $6.4 million for the nine months ended September 30, 2023 and 2022. As of September 30, 2023, estimated future amortization expense related to intangible assets is as follows (in thousands):

Remaining amounts in 2023$1,592 
20244,334 
20252,852 
20261,988 
20271,314 
Thereafter678 
Total$12,758