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Goodwill, Service Contracts and Other Assets | 3 Months Ended
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Aug. 31, 2015
Goodwill, Service Contracts and Other Assets [Abstract] |
Goodwill, Service Contracts and Other Assets | Goodwill, Service Contracts and Other Assets Effective June 1, 2015, Cintas realigned its organizational structure and updated its reportable operating segments in light of certain changes in its business including the acquisition of Zee Medical. Cintas’ updated reportable operating segments are Uniform Rental and Facility Services and First Aid and Safety Services. The remainder of Cintas’ business, which consists primarily of Fire Protection Services and our Direct Sale business are included in All Other. For additional information regarding Cintas’ realignment and reportable operating segment determination, see Note 12 entitled Segment Information. As a result of Cintas’ segment realignment, the composition of Cintas’ reporting units for the evaluation of goodwill impairment also changed. Historically, Cintas’ reporting units were the same as the reportable operating segments, Rental Uniforms and Ancillary Products, Uniform Direct Sales and First Aid, Safety and Fire Protection Services. Effective June 1, 2015, Cintas identified four reporting units for purposes of evaluating goodwill impairment, Uniform Rental and Facility Services, First Aid and Safety Services, Fire Protection Services and Uniform Direct Sale. As a result of the change in reporting units, Cintas was required to perform an interim impairment test on Goodwill at June 1, 2015. There was no impairment recorded as a result of the interim impairment test for the three months ended August 31, 2015. As the composition of the reporting units changed, the Company allocated historical goodwill to the new reporting units based on a relative fair value allocation approach. The relative fair value allocation approach yielded the following allocation of total goodwill: Uniform Rental and Facility Services reportable operating segment goodwill of $943.9 million, First Aid and Safety Services reportable operating segment goodwill of $155.0 million and All Other goodwill of $96.7 million. Changes in the carrying amount of goodwill and service contracts for the three months ended August 31, 2015, by reportable operating segment and all other, are as follows:
Goodwill (in thousands) | Uniform Rental and Facility Services |  | First Aid and Safety Services |  | All Other |  | Total
Balance as of June 1, 2015 | $ | 943,909 |  |  | $ | 154,954 |  |  | $ | 96,749 |  |  | $ | 1,195,612 |
Goodwill acquired | — |  |  | 77,630 |  |  | 54 |  |  | 77,684 |
Foreign currency translation | (757 | ) |  | — |  |  | (36 | ) |  | (793 | )
Balance as of August 31, 2015 | $ | 943,152 |  |  | $ | 232,584 |  |  | $ | 96,767 |  |  | $ | 1,272,503 |
Service Contracts (in thousands) | Uniform Rental and Facility Services |  | First Aid and Safety Services |  | All Other |  | Total
Balance as of June 1, 2015 | $ | 6,677 |  |  | $ | 1,576 |  |  | $ | 34,181 |  |  | $ | 42,434 |
Service contracts acquired | — |  |  | 34,970 |  |  | 940 |  |  | 35,910 |
Service contracts amortization | (1,088 | ) |  | (439 | ) |  | (1,511 | ) |  | (3,038 | )
Balance as of August 31, 2015 | $ | 5,589 |  |  | $ | 36,107 |  |  | $ | 33,610 |  |  | $ | 75,306 |
Information regarding Cintas’ service contracts and other assets is as follows:
| As of August 31, 2015
(In thousands) | Carrying Amount |  | Accumulated Amortization |  | Net
Service contracts | $ | 375,647 |  |  | $ | 300,341 |  |  | $ | 75,306 |
Noncompete and consulting agreements | $ | 42,290 |  |  | $ | 40,483 |  |  | $ | 1,807 |
Other | 27,013 |  |  | 7,912 |  |  | 19,101 |
Total other assets | $ | 69,303 |  |  | $ | 48,395 |  |  | $ | 20,908 |
| As of May 31, 2015
(In thousands) | Carrying Amount |  | Accumulated Amortization |  | Net
Service contracts | $ | 340,816 |  |  | $ | 298,382 |  |  | $ | 42,434 |
Noncompete and consulting agreements | $ | 41,828 |  |  | $ | 40,379 |  |  | $ | 1,449 |
Other | 23,595 |  |  | 7,550 |  |  | 16,045 |
Total other assets | $ | 65,423 |  |  | $ | 47,929 |  |  | $ | 17,494 |
Amortization expense for continuing operations was $3.6 million and $3.5 million for the three months ended August 31, 2015 and 2014, respectively. Estimated amortization expense for continuing operations, excluding any future acquisitions, for each of the next five full fiscal years is $14.6 million, $11.2 million, $10.3 million, $9.6 million and $9.2 million, respectively.

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