8. Goodwill and Other Intangible Assets

ASC 350, “Intangibles - Goodwill and Other Intangibles” provides guidance on an entity's subsequent measurement and subsequent recognition of goodwill and other intangibles, including subsequent changes to carrying amounts, including impairment and fair value adjustments. In accordance with the guidance set forth in ASC 350, and in connection with the separation of Apergy, the Company was required to calculate the portion of goodwill included in the Apergy distribution. Using a relative fair value approach, the Company reallocated $3,546 of goodwill from a reporting unit that included Apergy to a reporting unit now included within the Engineered Systems segment. Refer to See Note 17 —Segment Information for further information.

Further, the Company realigned its remaining businesses and reallocated goodwill among its reporting units based on their relative fair value and tested goodwill for impairment in the second quarter of 2018. The Company concluded that no impairment indicators exist.

The changes in the carrying value of goodwill by reportable operating segments were as follows:



	Engineered Systems			Fluids			Refrigeration & Food Equipment			Total
Balance at December 31, 2017	$	1,645,389		$	1,504,284		$	536,699		$	3,686,372
Reallocation due to Apergy separation	3,546			—			—			3,546
Acquisitions	—			36,493			10,402			46,895
Purchase price adjustments	328			—			—			328
Foreign currency translation	(6,483		)	(10,627		)	(433		)	(17,543		)
Balance at September 30, 2018	$	1,642,780		$	1,530,150		$	546,668		$	3,719,598

During the nine months ended September 30, 2018, the Company recorded additions of $46,895 to goodwill as a result of the acquisitions discussed in Note 4 — Acquisitions. The net goodwill transferred to Apergy on May 9, 2018 amounted to $899,888.

The Company’s definite-lived and indefinite-lived intangible assets by major asset class were as follows:



	September 30, 2018						December 31, 2017
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortized intangible assets:
Customer intangibles	$	1,416,686	$	628,959	$	787,727	$	1,405,361	$	559,447	$	845,914
Trademarks	217,289		69,224		148,065		217,621		58,523		159,098
Patents	145,357		127,590		17,767		145,577		123,135		22,442
Unpatented technologies	157,394		82,670		74,724		152,913		71,284		81,629
Distributor relationships	85,202		36,874		48,328		85,794		32,092		53,702
Drawings & manuals	32,832		23,175		9,657		32,739		20,767		11,972
Other	28,346		15,534		12,812		23,095		12,028		11,067
Total	2,083,106		984,026		1,099,080		2,063,100		877,276		1,185,824
Unamortized intangible assets:
Trademarks	96,770		—		96,770		96,800		—		96,800
Total intangible assets, net	$	2,179,876	$	984,026	$	1,195,850	$	2,159,900	$	877,276	$	1,282,624

Amortization expense was $35,576 and $37,870, respectively, including acquisition-related intangible amortization of $35,258 and $37,324 for the three months ended September 30, 2018 and 2017, respectively. For the nine months ended September 30, 2018 and 2017, amortization expense was $108,393 and $113,349, respectively, including acquisition-related intangible amortization of $107,092 and $111,722, respectively.