Note 16 - Goodwill and Other Intangibles	3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	16. Goodwill and Other Intangibles Goodwill is allocated among and evaluated for impairment at the reporting unit level, which is defined as an operating segment or one level below an operating segment. Fuel Tech has two reporting units for goodwill evaluation purposes: the FUEL CHEM ® technology segment and the APC technology segment. There is no goodwill associated with our APC segment. At both March 31, 2021 and December 31, 2020 , our entire goodwill balance of $2,116 was allocated to the FUEL CHEM ® technology segment. Goodwill is allocated to each of our reporting units after considering the nature of the net assets giving rise to the goodwill and how each reporting unit would enjoy the benefits and synergies of the net assets acquired. There were no indications of goodwill impairment in the three months ended March 31, 2021 and 2020 . Fuel Tech reviews other intangible assets, which include patent assets, for impairment on a recurring basis or when events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. In the event that impairment indicators exist, a further analysis is performed and if the sum of the expected undiscounted future cash flows resulting from the use of the asset is less than the carrying amount of the asset, an impairment loss equal to the excess of the asset's carrying value over its fair value is recorded. Management considers historical experience and all available information at the time the estimates of future cash flows are made, however, the actual cash values that could be realized may differ from those that are estimated. There were no indications of intangible asset impairments for the three month periods ended March 31, 2021 and 2020 .

16.

Goodwill and Other Intangibles

Goodwill is allocated among and evaluated for impairment at the reporting unit level, which is defined as an operating segment or

one

level below an operating segment. Fuel Tech has

two

reporting units for goodwill evaluation purposes: the FUEL CHEM

technology segment and the APC technology segment. There is

goodwill associated with our APC segment. At both

March 31, 2021

and

December 31, 2020

, our entire goodwill balance of

$2,116

was allocated to the FUEL CHEM

technology segment.

Goodwill is allocated to each of our reporting units after considering the nature of the net assets giving rise to the goodwill and how each reporting unit would enjoy the benefits and synergies of the net assets acquired. There were

indications of goodwill impairment in the

three

months ended

March 31, 2021

and

2020

Fuel Tech reviews other intangible assets, which include patent assets, for impairment on a recurring basis or when events or changes in circumstances indicate the carrying amount of an asset

may

not

be recoverable. In the event that impairment indicators exist, a further analysis is performed and if the sum of the expected undiscounted future cash flows resulting from the use of the asset is less than the carrying amount of the asset, an impairment loss equal to the excess of the asset's carrying value over its fair value is recorded. Management considers historical experience and all available information at the time the estimates of future cash flows are made, however, the actual cash values that could be realized

may

differ from those that are estimated.

There were

indications of intangible asset impairments for the

three

month periods ended

March 31, 2021

and

2020