9. GOODWILL, NET

Interim Impairment Test— Due to financial performance particularly late in the second quarter of 2017 at the Company’s SeaWorld Orlando park, driven primarily by a decline in U.S. domestic and international attendance at the park, the Company determined a triggering event occurred that required an interim goodwill impairment test for its SeaWorld Orlando reporting unit as of June 30, 2017. Based on financial performance and the resulting impact on projections of future cash flows for this reporting unit, the Company concluded that the reporting unit’s goodwill was fully impaired and recorded a non-cash goodwill impairment charge of $269,332 in the accompanying consolidated statement of comprehensive loss during the year ended December 31, 2017. Fair value for the SeaWorld Orlando reporting unit was determined using the income approach and represents a Level 3 fair value measurement measured on a non-recurring basis in the fair value hierarchy due to the Company’s use of internal projections and unobservable measurement inputs.

The changes in the carrying amount of goodwill for the year ended December 31, 2017 are as follows:

	SeaWorld Orlando			Discovery Cove		Total
Gross carrying amount at December 31, 2016	$	269,332		$	66,278	$	335,610
Accumulated impairment loss at December 31, 2016		—			—		—
Gross carrying amount at December 31, 2016	$	269,332		$	66,278	$	335,610
Goodwill impairment charge		(269,332	)		—		(269,332	)
Net carrying amount at December 31, 2017	$	—		$	66,278	$	66,278

Annual Impairment Test—The Company performed a qualitative assessment on its goodwill at December 1, 2017, which now relates only to its Discovery Cove reporting unit, and concluded that it was more-likely-than-not that goodwill was not impaired. The Company performed a quantitative assessment at December 1, 2016 and a qualitative assessment at December 1, 2015 on its Discovery Cove goodwill and based on these assessments, concluded that it was more-likely-than-not that goodwill for its Discovery Cove reporting unit was not impaired.