GOODWILL AND OTHER INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

The changes in goodwill by segment for the nine months ended September 30, 2021 were as follows (in thousands):


	Environmental Services		Safety-Kleen Sustainability Solutions		Totals
Balance at January 1, 2021	$	401,918	$	125,105	$	527,023
Increase from current period acquisition	—		15,860		15,860


Foreign currency translation	107		38		145
Balance at September 30, 2021	$	402,025	$	141,003	$	543,028

The balances in the table above have been recast to reflect the Company's segment change in the first quarter of 2021. As discussed in Note 17, "Segment Reporting," as a result of operational and managerial changes, the Company changed its operating segments in accordance with ASC 280, Segment Reporting. In addition, the Company concluded that, for purposes of reviewing for potential goodwill impairment, it now has three reporting units. The Environmental Services operating segment has two reporting units consisting of (i) Environmental Sales and Service which includes the legacy Environmental Sales and Service reporting unit and certain operations previously included within Safety-Kleen Environmental Services including the core service offerings of containerized waste, parts washer and vacuum services and (ii) Environmental Facilities, unchanged from prior year. The Safety-Kleen Sustainability Solutions operating segment is a single reporting unit which includes the legacy Safety-Kleen Oil reporting unit and the remaining operations of the legacy Safety-Kleen Environmental Services reporting unit primarily consisting of collection services for waste oil, anti-freeze and used oil filters as well as the sale of bulk blended re-refined oil and other automotive related finished fluid products. The Company allocated goodwill to the newly identified reporting units using a relative fair value approach. In addition, the Company completed an assessment of any potential goodwill impairment for all reporting units immediately prior and subsequent to the reallocation and determined that no impairment existed.

As of September 30, 2021 and December 31, 2020, the Company's intangible assets consisted of the following (in thousands):


	September 30, 2021						December 31, 2020
	Cost		Accumulated Amortization		Net		Cost		Accumulated Amortization		Net
Permits	$	186,334	$	100,553	$	85,781	$	183,766	$	95,033	$	88,733
Customer and supplier relationships	361,438		207,497		153,941		382,083		211,895		170,188
Other intangible assets	20,388		16,795		3,593		39,287		34,744		4,543
Total amortizable permits and other intangible assets	568,160		324,845		243,315		605,136		341,672		263,464
Trademarks and trade names	123,182		—		123,182		123,156		—		123,156
Total permits and other intangible assets	$	691,342	$	324,845	$	366,497	$	728,292	$	341,672	$	386,620

Amortization expense of permits, customer and supplier relationships and other intangible assets was $7.6 million and $22.9 million in the three and nine months ended September 30, 2021, respectively. Amortization expense of permits, customer and supplier relationships and other intangible assets was $9.6 million and $27.6 million in the three and nine months ended September 30, 2020, respectively. The gross cost and accumulated amortization decreases in total amortizable permits and other intangible assets are attributable to writing off fully amortized intangible assets with a cost of $39.7 million during the nine months ended September 30, 2021.

The expected amortization of the net carrying amount of finite-lived intangible assets at September 30, 2021 was as follows (in thousands):


Years Ending December 31,	Expected Amortization
2021 (three months)	$	7,526
2022	30,002
2023	25,674
2024	24,180
2025	23,208
Thereafter	132,725
	$	243,315