GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill

Changes in the carrying amount of goodwill, by reportable segment, were as follows (in millions):



Reporting Segments:	December 31, 2016		Currency translation adjustment		April 1, 2017
CHCA	$	1,810.6	$	2.3	$	1,812.9
CHCI	1,070.8		14.8		1,085.6
RX	1,086.6		4.5		1,091.1
Other	81.4		5.1		86.5
Total goodwill	$	4,049.4	$	26.7	$	4,076.1

In connection with the preparation of our financial statements for the three-month period ending April 2, 2016, we identified indicators of goodwill impairment for certain of our reporting units, which required us to complete interim goodwill impairment testing. Step one of the goodwill impairment test involves determining the fair value of the reporting unit using a discounted cash flow technique and comparing it to the reporting unit’s carrying value. The main assumptions supporting the cash flow projections used to determine the reporting units’ fair value include revenue growth based on product line extensions, product life cycle strategies, and geographical expansion within the markets in which the reporting unit distributes products, gross margins consistent with historical trends, and advertising and promotion investments largely consistent with the reporting unit's growth plans. If a reporting unit does not pass step one of the goodwill impairment test, step two is completed. The second step of the goodwill impairment test requires that we determine the implied fair value of the reporting unit’s goodwill, which involves determining the value of the reporting unit’s individual assets and liabilities. If the implied fair value of the reporting unit’s goodwill is less than the carrying value of the reporting unit’s goodwill, an impairment charge is recorded to adjust the goodwill carrying value to the implied fair value.

In connection with the preparation of our financial statements for the three months ended April 2, 2016, we identified indicators of impairment for our Branded Consumer Healthcare - Rest of World ("BCH-ROW") reporting unit, which comprises primarily operations attributable to the Omega Pharma Invest N.V. ("Omega") acquisition in all geographic regions except for Belgium. The primary impairment indicators included the decline in our 2016 performance expectations and a reduction in our long-range revenue growth forecast. BCH-ROW did not pass step one of goodwill impairment testing. The change in fair value from previous estimates was due primarily to the changes in the market and performance of the brands such that the evaluation of brand prioritization and product extensions or launches in new regions is being more focused to maximize the potential of all brands in the segment's portfolio. Based on our evaluation and estimates of the fair values of the assets and liabilities and the deficit of the fair value when compared to the related book value, we recorded $130.5 million in impairment charges for the three months ended April 2, 2016 within our CHCI segment.

Intangible Assets

Other intangible assets and related accumulated amortization consisted of the following (in millions):



	April 1, 2017				December 31, 2016
	Gross		Accumulated Amortization		Gross		Accumulated Amortization
Definite-lived intangibles:
Distribution and license agreements, supply agreements	$	307.6	$	132.5	$	305.6	$	120.4
Developed product technology, formulations, and product rights	1,428.2		562.5		1,418.1		526.0
Customer relationships and distribution networks	1,505.7		339.8		1,489.9		307.5
Trademarks, trade names, and brands	1,203.4		71.5		1,189.3		55.3
Non-compete agreements	14.5		11.7		14.3		11.2
Total definite-lived intangibles	$	4,459.4	$	1,118.0	$	4,417.2	$	1,020.4
Indefinite-lived intangibles:
Trademarks, trade names, and brands	$	50.8	$	—	$	50.5	$	—
In-process research and development	51.1		—		64.0		—
Total indefinite-lived intangibles	101.9		—		114.5		—
Total other intangible assets	$	4,561.3	$	1,118.0	$	4,531.7	$	1,020.4

Certain intangible assets are denominated in currencies other than the U.S. dollar; therefore, their gross and accumulated amortization balances are subject to foreign currency movements.

We recorded amortization expense of $85.5 million and $85.3 million for the three months ended April 1, 2017 and April 2, 2016, respectively.

We recorded an impairment charge of $12.2 million on certain IPR&D assets during the three months ended April 1, 2017 due to changes in the projected development and regulatory timelines for various projects. During the three months ended April 1, 2017, we recorded a decrease in the contingent consideration liability associated with certain IPR&D assets in Other operating income on the Condensed Consolidated Statement of Operations. Refer to Note 6 for additional information.

We identified indicators of impairment associated with certain indefinite-lived intangible assets acquired in conjunction with the Omega acquisition. The primary impairment indicators included the decline in our 2016 performance expectations and a reduction in our long-range revenue growth forecast. The assessment utilized the excess earnings method to determine fair value and resulted in an impairment charge of $273.4 million in Impairment charges on the Condensed Consolidated Statements of Operations within our CHCI segment, which represented the difference between the carrying amount of the intangible assets and their estimated fair value. The change in fair value from previous estimates was due primarily to the changes in the market and performance of the brands such that the evaluation of brand prioritization and product extensions or launches in new regions is being more focused to maximize the potential of all brands in the segment's portfolio. The main assumptions supporting the fair value of these assets and cash flow projections included revenue growth based on product line extensions, product life cycle strategies, and geographical expansion within the markets in which the CHCI segment distributes products, gross margins consistent with historical trends, and advertising and promotion investments largely consistent with the segment's growth plans.

In addition, due to reprioritization of certain brands in the CHCI segment and change in performance expectations for the cough/cold/allergy, anti-parasite, personal care, lifestyle, and natural health brands, on April 3, 2016, we reclassified $364.5 million of indefinite-lived assets to definite-lived assets with a useful life of 20 years. We began amortizing the assets in the second quarter of 2016.