2017 Interim Impairment Test— Due to financial performance particularly late in the second quarter of 2017 at the Company’s SeaWorld Orlando 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 at that time 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 $269.3 million in the accompanying consolidated statement of comprehensive income (loss) during the year ended December 31, 2017. The estimated 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 each reporting unit for the years ended December 31, 2018 and 2017 are as follows:

	SeaWorld Orlando			Discovery Cove		Total
	(In thousands)
Gross carrying amount at January 1, 2017	$	269,332		$	66,278	$	335,610
Accumulated impairment loss at January 1, 2017		—			—		—
Net carrying amount at January 1, 2017		269,332			66,278		335,610
Goodwill impairment charge		(269,332	)		—		(269,332	)
Net carrying amount at December 31, 2017		—			66,278		66,278
Changes in goodwill		—			—		—
Net carrying amount at December 31, 2018	$	—		$	66,278	$	66,278

Annual Impairment Test—The Company performed a qualitative assessment on its remaining goodwill at December 1, 2018 and 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.