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Goodwill and Other Intangible Assets

9 Months Ended

Sep. 30, 2020

Goodwill and Other Intangible Assets

Note H — Goodwill and Other Intangible Assets

We assess goodwill and indefinite-lived intangible assets for impairment annually as of October 1st, and between annual tests if an event occurs, or circumstances change, that would more-likely-than-not reduce the fair value of a reporting unit below its carrying value.

The following table summarizes the activity in goodwill for the periods indicated:


	For the Nine Months Ended September 30, 2020
	Patient Care						Products & Services						Consolidated
	Goodwill,		Accumulated		Goodwill,		Goodwill,		Accumulated		Goodwill,		Goodwill,		Accumulated		Goodwill,
(in thousands)	Gross		Impairment		Net		Gross		Impairment		Net		Gross		Impairment		Net
As of December 31, 2019	$	660,912	$	(428,668)	$	232,244	$	139,299	$	(139,299)	$	—	$	800,211	$	(567,967)	$	232,244
Additions from acquisitions		39,386		—		39,386		—		—		—		39,386		—		39,386
Measurement period adjustments ⁽¹⁾		71		—		71		—		—		—		71		—		71
As of September 30, 2020	$	700,369	$	(428,668)	$	271,701	$	139,299	$	(139,299)	$	—	$	839,668	$	(567,967)	$	271,701

(1)	Measurement period adjustments relate to 2020 and 2019 acquisitions and are primarily attributable to adjustments to the preliminary allocations of customer relationship intangibles.


	For the Year Ended December 31, 2019
	Patient Care						Products & Services						Consolidated
	Goodwill,		Accumulated		Goodwill,		Goodwill,		Accumulated		Goodwill,		Goodwill,		Accumulated		Goodwill,
(in thousands)	Gross		Impairment		Net		Gross		Impairment		Net		Gross		Impairment		Net
As of December 31, 2018	$	627,410	$	(428,668)	$	198,742	$	139,299	$	(139,299)	$	—	$	766,709	$	(567,967)	$	198,742
Additions from acquisitions		35,926		—		35,926		—		—		—		35,926		—		35,926
Measurement period adjustments ⁽¹⁾		(2,424)		—		(2,424)		—		—		—		(2,424)		—		(2,424)
As of December 31, 2019	$	660,912	$	(428,668)	$	232,244	$	139,299	$	(139,299)	$	—	$	800,211	$	(567,967)	$	232,244

(1)	Measurement period adjustments relate to 2019 and 2018 acquisitions of approximately $2.1 million and $0.3 million, respectively, and are primarily attributable to adjustments to the preliminary allocations of customer relationship intangibles.

The balances related to intangible assets as of September 30, 2020 and December 31, 2019 are as follows:


	As of September 30, 2020
	Gross Carrying		Accumulated		Accumulated		Net Carrying
(in thousands)	Amount		Amortization		Impairment		Amount
Customer lists	$	38,372	$	(26,844)	$	—	$	11,528
Trade name		255		(170)		—		85
Patents and other intangibles		9,011		(5,635)		—		3,376
Definite-lived intangible assets		47,638		(32,649)		—		14,989
Indefinite-lived trade name		9,070		—		(4,953)		4,117
Total other intangible assets	$	56,708	$	(32,649)	$	(4,953)	$	19,106


	As of December 31, 2019
	Gross Carrying		Accumulated		Accumulated		Net Carrying
(in thousands)	Amount		Amortization		Impairment		Amount
Customer lists	$	32,772	$	(22,726)	$	—	$	10,046
Trade name		255		(151)		—		104
Patents and other intangibles		9,188		(5,503)		—		3,685
Definite-lived intangible assets		42,215		(28,380)		—		13,835
Indefinite-lived trade name		9,070		—		(4,953)		4,117
Total other intangible assets	$	51,285	$	(28,380)	$	(4,953)	$	17,952

Amortization expense related to other intangible assets was approximately $1.6 million and $4.6 million for the three and nine months ended September 30, 2020 and $1.6 million and $3.9 million for the three and nine months ended September 30, 2019.

Estimated aggregate amortization expense for definite-lived intangible assets for each of the next five years ended December 31, and thereafter is as follows:


(in thousands)
2020 (remainder of the year)	$	1,406
2021		3,735
2022		3,668
2023		3,424
2024		1,941
Thereafter		815
Total	$	14,989