Goodwill and Intangible Assets

6 Months Ended

Oct. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

3.	GOODWILL AND INTANGIBLE ASSETS

The following table shows the activity and balances related to goodwill from April 30, 2013 through October 31, 2013:


	April 30, 2013		Acquisitions		October 31, 2013
Eastern region (1)	$	16,858	$	133	$	16,991
Western region		86,880		467		87,347
Recycling		12,190		—		12,190
Other		—		1,729		1,729

Total	$	115,928	$	2,329	$	118,257

(1)	Included in Eastern region acquisitions activity is a $61 adjustment related to the December 5, 2012 BBI acquisition due to a finalization of the deferred tax liability for BBI at acquisition.

Intangible assets as of October 31, 2013 and April 30, 2013 consist of the following:


	Covenants Not-to- Compete			Client Lists			Total
Balance, October 31, 2013
Intangible assets	$	17,220		$	13,348		$	30,568
Less accumulated amortization		(15,087	)		(3,051	)		(18,138	)

	$	2,133		$	10,297		$	12,430


	Covenants Not-to- Compete			Client Lists			Total
Balance, April 30, 2013
Intangible assets	$	17,043		$	11,660		$	28,703
Less accumulated amortization		(14,800	)		(2,229	)		(17,029	)

	$	2,243		$	9,431		$	11,674

Intangible amortization expense for the three months ended October 31, 2013 and 2012 and the six months ended October 31, 2013 and 2012 was $586, $207, $1,109 and $397, respectively. The intangible amortization expense estimated for the five fiscal years following fiscal year 2013 and thereafter is as follows:


2014		2015		2016		2017		2018		Thereafter
$	1,204	$	2,379	$	1,889	$	1,546	$	1,404	$	4,008

- 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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