Goodwill And Other Intangible Assets

12 Months Ended

Dec. 31, 2011

Goodwill And Other Intangible Assets [Abstract]

(5) GOODWILL AND OTHER INTANGIBLE ASSETS

Other intangible assets and related accumulated amortization consists of the following at December 31:


	2011			2010
Gross carrying amount of acquisition intangibles:
Customer related intangibles	$	50,552		$	44,992
Software acquired		26,363			23,983
Trade name		2,211			1,971
Lease acquired		1,387			1,387

		80,513			72,333
Accumulated amortization		(45,045	)		(40,311	)

Acquisition intangibles, net	$	35,468		$	32,022

Post acquisition software development costs	$	36,701		$	36,701
Accumulated amortization		(36,541	)		(36,416	)

Post acquisition software costs, net	$	160		$	285

Total other intangibles	$	35,628		$	32,307

Total amortization expense, for acquisition related intangibles and post acquisition software development costs, was $4.9 million during 2011, $5.5 million during 2010, and $5.1 million during 2009.

The allocation of acquisition intangible assets is summarized in the following table:


	December 31, 2011						December 31, 2010
	Gross Carrying Amount		Weighted Average Amortization Period		Accumulated Amortization		Gross Carrying Amount		Weighted Average Amortization Period		Accumulated Amortization
Non-amortizable intangibles:
Goodwill	$	106,094		—	$	—	$	92,831		—	$	—
Amortizable intangibles:
Customer related intangibles		50,552		16 years		20,409		44,992		17 years		17,163
Software acquired		26,363		5 years		22,617		23,983		5 years		21,492
Trade name		2,211		18 years		1,048		1,971		19 years		963
Lease acquired		1,387		5 years		971		1,387		5 years		693

The changes in the carrying amount of goodwill for the two years ended December 31, 2011 are as follows:


	Enterprise Software Solutions		Appraisal and Tax Software Solutions and Services		Total
Balance as of December 31, 2009	$	84,668	$	5,590	$	90,258
Goodwill acquired during the year related to the purchase of Wiznet		2,573		—		2,573

Balance as of December 31, 2010		87,241		5,590		92,831
Goodwill acquired during the year related to the purchase of Windsor		13,263		—		13,263

Balance as of December 31, 2011	$	100,504	$	5,590	$	106,094

Estimated annual amortization expense relating to acquisition intangibles, including acquired software for which the amortization expense is recorded as cost of revenues and acquired leases for which amortization expense is recorded as selling, general and administrative expenses, is as follows:


Years ending December 31,
2012	$	5,255
2013		4,690
2014		4,215
2015		4,036
2016		3,947

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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