Goodwill, Service Contracts and Other Assets

Changes in the carrying amount of goodwill and service contracts for the three months ended August 31, 2013, by operating segment, are as follows:



Goodwill (in thousands)	Rental Uniforms & Ancillary Products			Uniform Direct Sales			First Aid, Safety & Fire Protection		Document Management		Total

Balance as of June 1, 2013	$	944,325		$	23,942		$	216,989	$	332,304	$	1,517,560
Goodwill acquired	—			—			4,866		8,203		13,069
Foreign currency translation	(271		)	(7		)	—		655		377
Balance as of August 31, 2013	$	944,054		$	23,935		$	221,855	$	341,162	$	1,531,006



Service Contracts (in thousands)	Rental Uniforms & Ancillary Products			Uniform Direct Sales		First Aid, Safety & Fire Protection			Document Management			Total

Balance as of June 1, 2013	$	23,135		$	—	$	32,811		$	36,207		$	92,153
Service contracts acquired	—			—		2,876			3,275			6,151
Service contracts amortization	(1,497		)	—		(2,013		)	(1,809		)	(5,319		)
Foreign currency translation	(2		)	—		—			136			134
Balance as of August 31, 2013	$	21,636		$	—	$	33,674		$	37,809		$	93,119

Information regarding Cintas’ service contracts and other assets is as follows:



	As of August 31, 2013
(In thousands)	Carrying Amount		Accumulated Amortization		Net
Service contracts	$	426,391	$	333,272	$	93,119

Noncompete and consulting agreements	$	78,833	$	73,608	$	5,225
Investments⁽¹⁾	100,648		—		100,648
Other	22,678		5,119		17,559
Total	$	202,159	$	78,727	$	123,432



	As of May 31, 2013
(In thousands)	Carrying Amount		Accumulated Amortization		Net
Service contracts	$	420,499	$	328,346	$	92,153

Noncompete and consulting agreements	$	77,863	$	72,970	$	4,893
Investments⁽¹⁾	101,525		—		101,525
Other	22,711		4,739		17,972
Total	$	202,099	$	77,709	$	124,390

⁽¹⁾ Investments at August 31, 2013, include the cash surrender value of insurance policies of $72.0 million, equity method investments of $27.7 million and cost method investments of $0.9 million. Investments at May 31, 2013, include the cash surrender value of insurance policies of $73.0 million, equity method investments of $27.6 million and cost method investments of $0.9 million.

Amortization expense was $5.8 million and $6.1 million for the three months ended August 31, 2013 and 2012, respectively. Estimated amortization expense, excluding any future acquisitions, for each of the next five full fiscal years is $22.4 million, $19.6 million, $14.3 million, $9.1 million and $7.9 million, respectively.

Investments recorded using the cost method are evaluated for impairment on an annual basis or when indicators of impairment are identified. For the three months ended August 31, 2013 and 2012, no impairment losses were recognized.