XML 33 R19.htm IDEA: XBRL DOCUMENT

Business Combinations Business Combinations	3 Months Ended
Business Combinations Business Combinations	Mar. 31, 2022
Business Combinations [Abstract]
Business Combination Disclosure	BUSINESS COMBINATIONS 2022 Business Combinations During the three months ended March 31, 2022, there were no acquisitions qualifying as business combinations. 2021 Business Combinations During 2021, NWN Water and its subsidiaries completed four acquisitions qualifying as business combinations. The aggregate fair value of the preliminary consideration transferred for these acquisitions were not material and are not significant to NW Holdings' results of operations. Goodwill NW Holdings allocates goodwill to reporting units based on the expected benefit from the business combination. We perform an annual impairment assessment of goodwill at the reporting unit level, or more frequently if events and circumstances indicate that goodwill might be impaired. An impairment loss is recognized if the carrying value of a reporting unit’s goodwill exceeds its fair value. As a result of all acquisitions completed, total goodwill was $70.6 million, $69.3 million, and $70.6 million as of March 31, 2022, March 31, 2021, and December 31, 2021, respectively. All of our goodwill is related to water and wastewater acquisitions and is included in the other category for segment reporting purposes. The annual impairment assessment of goodwill occurs in the fourth quarter of each year. There have been no impairments recognized to date.