v3.3.1.900

Goodwill and Intangible Assets | 12 Months Ended
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Dec. 31, 2015
Goodwill and Intangible Assets | Note 9: Goodwill and Intangible Assets
Goodwill
|  |  |  | NBCUniversal |  |  |  |
(in millions) |  | Cable Communications |  | Cable Networks |  | Broadcast Television |  | Filmed Entertainment |  | Theme Parks |  | Corporate and Other |  | Total
Balance, December 31, 2013 | $ | 12,206 | $ | 13,130 | $ | 769 | $ | 1 | $ | 982 | $ | 10 | $ | 27,098
Acquisitions |  | 11 |  | 20 |  | - |  | 15 |  | - |  | 181 |  | 227
Adjustments(a) |  | - |  | (202) |  | (2) |  | 195 |  | - |  | - |  | (9)
Balance, December 31, 2014 |  | 12,217 |  | 12,948 |  | 767 |  | 211 |  | 982 |  | 191 |  | 27,316
Acquisitions(b) |  | 173 |  | 17 |  | 39 |  | 58 |  | 5,373 |  | 1 |  | 5,661
Adjustments(a) |  | (1) |  | (18) |  | - |  | (2) |  | (11) |  | - |  | (32)
Balance, December 31, 2015 | $ | 12,389 | $ | 12,947 | $ | 806 | $ | 267 | $ | 6,344 | $ | 192 | $ | 32,945
(a) Adjustments to goodwill in 2015 and 2014 included foreign currency translation. Adjustments to goodwill in 2014 included the reclassification of Fandango, our movie ticketing and entertainment business, from our Cable Networks segment to our Filmed Entertainment segment. (b) Acquisitions in 2015 in our Theme Parks segment related to the Universal Studios Japan transaction (s ee Note 5 for additional information). We assess the recoverability of our goodwill annually, or more frequently whenever events or substantive changes in circumstances indicate that the carrying amount of a reporting unit may exceed its fair value. We test goodwill for impairment at the reporting unit level. To determine our reporting units, we evaluate the components one level be low the segment level and we aggregate the components if they have similar economic characteristics. As a result of this assessment, our reporting units are the same as our five reportable segments. We evaluate the determination of our reporting units used to test for impairment periodically or whenever events or substantive changes in circumstances occur. The assessment of recoverability may first consider qualitative factors to determine whether the existence of events or circumstances leads to a determin ation that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. A quantitative assessment is performed if the qualitative assessment results in a more-likely-than-not determination or if a qualitative assessm ent is not performed. The quantitative assessment considers if the carrying amount of a reporting unit exceeds its fair value, in which case an impairment charge is recorded to the extent the carrying amount of the reporting unit’s goodwill exceeds its imp lied fair value. Unless presented separately, the impairment charge is included as a component of amortization expense.
Intangible Assets
|  |  |  |  | 2015 |  | 2014
December 31 (in millions) | Weighted-Average Original Useful Life as of December 31, 2015 |  | Gross Carrying Amount |  | Accumulated Amortization |  | Gross Carrying Amount |  | Accumulated Amortization
Indefinite-Lived Intangible Assets: |  |  |  |  |  |  |  |  |  |
| Franchise rights |  | N/A | $ | 59,364 |  |  | $ | 59,364 |  |
| Trade names |  | N/A |  | 2,857 |  |  |  | 3,083 |  |
| FCC licenses |  | N/A |  | 651 |  |  |  | 651 |  |
Finite-Lived Intangible Assets: |  |  |  |  |  |  |  |  |  |
| Customer relationships | 19 | years |  | 13,396 | $ | (4,442) |  | 15,129 | $ | (5,495)
| Software | 4 | years |  | 6,008 |  | (3,429) |  | 5,040 |  | (2,832)
| Cable franchise renewal costs and contractual operating rights | 9 | years |  | 1,499 |  | (849) |  | 1,418 |  | (792)
| Patents and other technology rights | 7 | years |  | 409 |  | (350) |  | 373 |  | (330)
| Other agreements and rights | 18 | years |  | 1,994 |  | (798) |  | 1,456 |  | (721)
Total |  |  | $ | 86,178 | $ | (9,868) | $ | 86,514 | $ | (10,170)
Indefinite-Lived Intangible Assets Indefinite-lived intangible assets consist primarily of our cable franchise rights, as well as trade names and FCC licenses. Our c able franchise rights represent the values we attributed to agreements with state and local authorities that allow access to homes and businesses in cable service areas acquired in business combinations. We do not amortize our cable franchise rights because we have determined that they meet the definition of indefinite-lived intangible assets since there are no legal, regulatory, contractual, competitive, economic or other factors which limit the period over which these rights will contribute to our cash flows. We reassess this determination periodically or whenever events or substantive changes in circumstances occur. Costs we incur in negotiating and renewing cable franchise agreements are included in o ther intangible assets and are generally amortized on a straight-line basis over the term of the franchise agreement. We assess the recoverability of our cable franchise rights and other indefinite-lived intangible assets annually, or more frequently whene ver events or substantive changes in circumstances indicate that the assets might be impaired. Our three Cable Communications divisions represent the unit of account we use to test for impairment for our cable franchise rights. We evaluate the unit of acco unt used to test for impairment of our cable franchise rights and other indefinite-lived intangible assets periodically or whenever events or substantive changes in circumstances occur to ensure impairment testing is performed at an appropriate level. The assessment of recoverability may first consider qualitative factors to determine whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying amount. A quantitative assessment is performed if the qualitative assessment results in a more-likely-than-not determination or if a qualitative assessment is not performed. When performing a quantitative assessment, we estimate the fair value of our cable franchise rights and other indefinite-lived intangibl e assets primarily based on a discounted cash flow analysis that involves significant judgment. When analyzing the fair values indicated under the discounted cash flow models, we also consider multiples of operating income before depreciation and amortizat ion generated by the underlying assets, current market transactions, and profitability informatio n. If the fair value of our cable franchise rights or other indefinite-lived intangible assets were less than the carrying amount, we would recognize an impair ment charge for the difference between the estimated fair value and the carrying value of the assets. Unless presented separately, the impairment charge is included as a component of amortization expense. We did not recognize any material impairment charge s in any of the periods presented. Finite-Lived Intangible Assets
Estimated Amortization Expense of Finite-Lived Intangible Assets
(in millions) |  |
2016 | $ | 1,785
2017 | $ | 1,612
2018 | $ | 1,365
2019 | $ | 1,039
2020 | $ | 902
Finite-lived intangible assets are subject to amortization and consist primarily of customer relationships acquired in business combinations, software, cable franchise renewal cost s, contractual operating rights and intellect ual property rights. Our finite-lived intangible assets are amortized primarily on a straight-line basis over their estimated useful life or the term of the associated agreement. We capitalize direct development costs associated with internal-use software, including external dire ct costs of material and services and payroll costs for employees devoting time to these software projects. We also capitalize costs associated with the purchase of software licenses. We include these costs in other intangible assets and generally amortize them on a straight-line basis over a period not to exceed five years. We expense maintenance and training costs, as well as costs incurred during the preliminary stage of a project, as they are incurred. We capitalize initial operating system software costs and amor tize them over the life of the associated hardware. We evaluate the recoverability of our finite-lived intangible assets whenever events or substantive changes in circumstances indicate that the carrying amount may not be recoverable. The evaluation is ba sed on the cash flows generated by the underlying asset groups, including estimated future operating results, trends or other determinants of fair value. If the total of the expected future undiscounted cash flows were less than the carrying amount of the asset group, we would recognize an impairment charge to the extent the carrying amount of the asset group exceed ed its estimated fair value. Unless presented separately, the impairment charge is included as a component of amortization expense.
NBCUniversal Media LLC [Member] |
Goodwill and Intangible Assets | Note 9: Goodwill and Intangible Assets
Goodwill
(in millions) |  | Cable Networks |  | Broadcast Television |  | Filmed Entertainment |  | Theme Parks |  | Total
Balance, December 31, 2013 | $ | 13,130 | $ | 769 | $ | 1 | $ | 982 | $ | 14,882
Acquisitions |  | 20 |  | - |  | 15 |  | - |  | 35
Adjustments(a) |  | (202) |  | (2) |  | 195 |  | - |  | (9)
Balance, December 31, 2014 |  | 12,948 |  | 767 |  | 211 |  | 982 |  | 14,908
Acquisitions(b) |  | 17 |  | 39 |  | 58 |  | 5,373 |  | 5,487
Adjustments(a) |  | (18) |  | - |  | (2) |  | (11) |  | (31)
Balance, December 31, 2015 | $ | 12,947 | $ | 806 | $ | 267 | $ | 6,344 | $ | 20,364
(a) Adjustments to goodwill in 2015 and 2014 included foreign currency translation. Adjustments to goodwill in 2014 included the reclassification of Fandango, our movie ticketing and entertainment business, from our Cable Networks segment to our Filmed Entertainment segment. (b) Acquisitions in 2015 in our Theme Parks segment related to the Universal Studios Japan transaction (s ee Note 4 for additional information). We assess the recoverability of our goodwill annually, or more frequently whenever events or substantive changes in circumstances indicate that the carrying amount of a reporting unit may exceed its fair value. We test goodwill for impairment at the reporting unit level. To determine our reporting units, we evaluate the components one l evel below the segment level and we aggregate the components if they have similar economic characteristics. As a result of this assessment, our reporting units are the same as our four reportable segments. We evaluate the determination of our reporting uni ts used to test for impairment periodically or whenever events or substantive changes in circumstances occur. The assessment of recoverability may first consider qualitative factors to determine whether the existence of events or circumstances leads to a d etermination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. A quantitative assessment is performed if the qualitative assessment results in a more-likely-than-not determination or if a qualitative assessment is not performed. The quantitative assessment considers if the carrying amount of a reporting unit exceeds its fair value, in which case an impairment charge is recorded to the extent the carrying amount of the reporting unit’s goodwill exceeds its implied fair value. Unless presented separately, the impairment charge is included as a component of amortization expense.
Intangible Assets
|  |  |  |  | 2015 |  | 2014
December 31 (in millions) | Weighted-Average Original Useful Life as of December 31, 2015 |  | Gross Carrying Amount |  | Accumulated Amortization |  | Gross Carrying Amount |  | Accumulated Amortization
Finite-Lived Intangible Assets: |  |  |  |  |  |  |  |  |  |
| Customer relationships | 19 | years | $ | 13,107 | $ | (4,291) | $ | 13,093 | $ | (3,636)
| Software | 5 | years |  | 849 |  | (431) |  | 657 |  | (329)
| Other | 19 | years |  | 1,996 |  | (932) |  | 1,556 |  | (864)
Indefinite-Lived Intangible Assets: |  |  |  |  |  |  |  |  |  |
| Trade names | N/A |  |  | 2,857 |  |  |  | 3,059 |  |
| FCC licenses | N/A |  |  | 651 |  |  |  | 651 |  |
Total |  |  | $ | 19,460 | $ | (5,654) | $ | 19,016 | $ | (4,829)
Indefinite-Lived Intangible Assets Indefinite-lived intangible assets consist of trade names and FCC licenses. We assess the recoverability of our indefinite-lived intangible assets annually, or more frequently whenever events or substantive changes in circumstances indicate that the assets might be impaired. We evaluate the unit of account used to test for impairm ent of our indefinite-lived intangible assets periodically or whenever events or substantive changes in circumstances occur to ensure impairment testing is performed at an appropriate level. The assessment of recoverability may first consider qualitative f actors to determine whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying amount. A quantitative assessment is performed if the qualitati ve assessment results in a more-likely-than-not dete rmination or if a qualitative assessment is not performed. When performing a quantitative assessment, we estimate the fair value of our indefinite-lived intangible assets primarily based on a discounted cash flow analysis that involves significant judgment. When analyzing the fair values indicated under the discounted cash flow models, we also consider multiples of operating income before depreciation and amortization generated by the underlying assets, current market transactions, and profitability informa tion. If the fair value of our indefinite-lived intangible assets were less than the carrying amount, we would recognize an impairment charge for the difference betw een the estimated fair value and t he carrying value of the assets. Unless presented separat ely, the impairment charge is included as a component of amortization expense. We did not recognize any material impairment charges in any of the periods presented. F inite-Lived Intangible Assets
Estimated Amortization Expense of Finite-Lived Intangible Assets
(in millions) |  |
2016 | $ | 812
2017 | $ | 789
2018 | $ | 776
2019 | $ | 777
2020 | $ | 781
Finite-lived intangible assets are subject to amortization and consist primarily of customer relationships acquired in business combinations, intellectual property rights and software. Our finite-lived intangible assets are amortized primarily on a straight-line basis over their estimated useful life or the term of t he associated agreement. We capitalize direct development costs associated with internal-use software, including external direct costs of material and services and payroll costs for employees devoting time to these software projects. We also capitalize cos ts associated with the purchase of software licenses. We include these costs in intangible assets and generally amortize them on a straight-line basis over a period not to exceed five years. We expense maintenance and training costs, as well as costs incurred during the preliminary stage of a project, as they are incurred. We capitalize initial operating system software costs and amortize them over the life of the associated hardware. We evaluate the recoverability of our finite-lived intangible assets whenever events or substantive changes in circumstances indicate that the carrying amount may not be recoverable. The evaluation is based on the cash flows generated by the underlying asset groups, including estimated future operating results, trends or other determinant s of fair value. If the total of the expected future undiscounted cash flows were less than the carrying amount of the asset group, we would recognize an impairment charge to the extent the carrying amount of the asset group exceed ed its estimated fair val ue. Unless presented separately, the impairment charge is included as a component of amortization expense.

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- 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16373-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13854-109267 + Details
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