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Intangible Assets
9 Months Ended
Sep. 30, 2012
Intangible Assets [Abstract]  
Intangible Assets Disclosure [Text Block]
Intangible Assets

As a result of several factors which had a significant impact on our fourth quarter bookings and sales, we performed an interim analysis of our goodwill carrying value as required by ASC 350, Intangibles-Goodwill and Other as of September 30, 2012 (see Note 7 — Goodwill). We completed step one of the impairment analysis and concluded that as of September 30, 2012 our fair value was not below the carrying value of our intangible assets.

Intangible assets by asset type and estimated life are as follows:
 
 
 
September 30, 2012
 
December 31, 2011
 
Estimated Life (years)
 
Gross
Carrying
Value
 
Accumulated
Amortization
 
Net
Carrying
Value
 
Gross
Carrying
Value
 
Accumulated
Amortization
 
Net
Carrying
Value
Advertiser and producer relationships
15
 
$
103,901

 
$
(31,848
)
 
$
72,053

 
$
103,901

 
$
(26,653
)
 
$
77,248

Affiliate service agreements
10
 
69,091

 
(6,518
)
 
62,573

 
65,745

 
(1,271
)
 
64,474

Trade names
4 to 5
 
1,780

 
(1,687
)
 
93

 
1,780

 
(1,415
)
 
365

Customer relationships
4
 
400

 
(225
)
 
175

 
400

 
(150
)
 
250

Technology
8
 
410

 
(115
)
 
295

 
410

 
(77
)
 
333

Beneficial lease interests
7
 
1,200

 
(855
)
 
345

 
1,200

 
(724
)
 
476

Insertion orders
0.75
 
1,917

 
(1,917
)
 

 
3,432

 
(663
)
 
2,769

 
 
 
$
178,699

 
$
(43,165
)
 
$
135,534

 
$
176,868

 
$
(30,953
)
 
$
145,915


The changes in the carrying amount of intangible assets for the nine months ended September 30, 2012 are as follows:
Balance at January 1, 2012
$
145,915

Amortization
(12,212
)
Westwood acquisition purchase accounting adjustment
1,831

Balance at September 30, 2012
$
135,534



Amortization expense for intangible assets is $3,631 and $2,010 for the three months ended September 30, 2012 and 2011, respectively and $12,212 and $6,031 for the nine months ended September 30, 2012 and 2011, respectively.