INTANGIBLE ASSETS AND GOODWILL (Notes)

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

Amortizing identifiable intangible assets related to our acquisitions or capitalized costs of internally developed or externally purchased software that form the basis for our products consisted of the following at December 31, 2018 and 2017 (in thousands):



	December 31,
	2018							2017
	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
Completed technologies and patents	$	58,246	$	(54,508	)	$	3,738	$	58,609	$	(47,072	)	$	11,537
Customer relationships	54,986		(54,292		)	694		54,946		(52,801		)	2,145
Trade names	1,346		(1,346		)	—		1,346		(1,346		)	—
Capitalized software costs	4,911		(4,911		)	—		4,911		(4,911		)	—
Total	$	119,489	$	(115,057	)	$	4,432	$	119,812	$	(106,130	)	$	13,682

Amortization expense related to intangible assets in the aggregate was $9.3 million, $9.3 million and $10.3 million for the years ended December 31, 2018, 2017 and 2016, respectively. We expect amortization of intangible assets to be approximately $4.4 million in 2019.

Goodwill

The acquisition of Orad resulted in goodwill of $32.6 million in 2015. We concluded that we have only one reporting unit and stockholders’ deficit of $166.7 million as of December 31, 2018. According to ASU 2017-04 which we adopted during the first quarter of 2017, the goodwill of reporting units with zero or negative carrying values will not be impaired.

- 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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