7. GOODWILL

The changes in the carrying amount of goodwill in the Comverse, Verint and All Other segments for the fiscal years ended January 31, 2011, 2010 and 2009 are as follows:


	Comverse			Verint			All Other ⁽¹⁾		Total
	(In thousands)
For the Year Ended January 31, 2009
Goodwill, gross at January 31, 2008	$	313,666		$	825,601		$	7,559	$	1,146,826
Accumulated impairment losses at January 31, 2008		(135,101	)		—			—		(135,101	)

Goodwill, net, at January 31, 2008		178,565			825,601			7,559		1,011,725
Goodwill adjustments: ⁽²⁾
ViewLinks		—			237			—		237
Witness		—			1,067			—		1,067
Other		—			(549	)		—		(549	)
Impairment		(21,354	)		—			—		(21,354	)
Effect of changes in foreign currencies and other		(2,496	)		(51,425	)		—		(53,921	)

Goodwill, net, at January 31, 2009	$	154,715		$	774,931		$	7,559	$	937,205


For the Year Ended January 31, 2010
Goodwill, gross at January 31, 2009	$	311,170		$	774,931		$	7,559	$	1,093,660
Accumulated impairment losses at January 31, 2009		(156,455	)		—			—		(156,455	)

Goodwill, net, at January 31, 2009		154,715			774,931			7,559		937,205
Goodwill adjustments: ⁽²⁾
ViewLinks		—			89			—		89
Effect of changes in foreign currencies and other		972			15,131			—		16,103

Goodwill, net, at January 31, 2010	$	155,687		$	790,151		$	7,559	$	953,397


For the Year Ended January 31, 2011
Goodwill, gross at January 31, 2010	$	312,142		$	790,151		$	7,559	$	1,109,852
Accumulated impairment losses at January 31, 2010		(156,455	)		—			—		(156,455	)

Goodwill, net, at January 31, 2010		155,687			790,151			7,559		953,397
Acquisition of Iontas Limited		—			12,776			—		12,776
Effect of changes in foreign currencies and other		7			1,044			—		1,051

Goodwill, net, at January 31, 2011	$	155,694		$	803,971		$	7,559	$	967,224


Balance at January 31, 2011
Goodwill, gross at January 31, 2011	$	312,149		$	803,971		$	7,559	$	1,123,679
Accumulated impairment losses at January 31, 2011		(156,455	)		—			—		(156,455	)

Goodwill, net, at January 31, 2011	$	155,694		$	803,971		$	7,559	$	967,224

(1)	The amount of goodwill in the "All Other" segment is attributable to Starhome.

(2)	During the fiscal years ended January 31, 2010 and 2009, goodwill related to certain acquisitions was adjusted due to earn-out payments or recoveries, tax adjustments and a lease abandonment settlement.

The Company tests goodwill for impairment annually as of November 1 or more frequently if events or circumstances indicate the potential for an impairment exists. The Company performed goodwill impairment tests for each of its reporting units as of November 1, 2010, 2009 and 2008. Such annual goodwill impairment tests did not result in impairment charges. The Company continues to monitor goodwill for impairment in subsequent fiscal periods.

During the fiscal year ended January 31, 2011, the Company identified circumstances that required goodwill to be tested for impairment prior to the November 1, 2010 annual impairment testing date due to the Comverse reporting unit experiencing continued operating losses and cash out flows. As a result, the Company performed an interim impairment test of goodwill as of July 31, 2010, for its Comverse reporting unit and determined that the fair value of the Comverse reporting unit exceeded its carrying value and goodwill was not impaired as of that date.

During the fiscal year ended January 31, 2010, the Company did not identify circumstances that required goodwill to be tested for impairment prior to the November 1, 2009 annual impairment testing date. However, subsequent to the November 1, 2009 impairment testing date, the Comverse reporting unit experienced continued operating losses and cash outflows. As a result, the Company performed an interim impairment test of goodwill as of January 31, 2010, for its Comverse reporting unit and determined that the fair value of the Comverse reporting unit exceeded its carrying value and goodwill was not impaired as of that date.

During the fiscal year ended January 31, 2009, the Company identified circumstances that required goodwill to be tested for impairment prior to the November 1, 2008 annual impairment testing date. As a result, the Company performed an interim impairment test of goodwill as of July 31, 2008 at the Netcentrex reporting unit of the Comverse segment due to a continuing decrease in its results of operations compared to its prior performance and a continued reduction in orders from a key customer. The Company determined the carrying value of the Netcentrex reporting unit exceeded its fair value and recorded an impairment charge of $21.4 million to write-down the remaining goodwill of the Netcentrex reporting unit of the Comverse segment as of such date.

Verint recorded non-cash goodwill impairment charges of $26.0 million in its consolidated statements of operations for the fiscal year ended January 31, 2009. The Company's reporting units are combined at a higher level than that of Verint for its standalone consolidated financial statements, and the fair value of the Company's Verint reporting units exceeded their carrying value and, accordingly, no impairment charge was recorded in the Company's consolidated financial statements.