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GOODWILL AND OTHER INTANGIBLE ASSETS | 3 Months Ended
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Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND OTHER INTANGIBLE ASSETS | GOODWILL AND OTHER INTANGIBLE ASSETS The changes in goodwill by segment for the three months ended March 31, 2018 were as follows (in thousands):
| Environmental Services |  | Safety-Kleen |  | Totals
Balance at January 1, 2018 | $ | 172,386 |  |  | $ | 306,137 |  |  | $ | 478,523 |
Increase from current period acquisition | 15,908 |  |  | — |  |  | 15,908 |
Measurement period adjustments from prior period acquisitions | (9 | ) |  | — |  |  | (9 | )
Foreign currency translation | (795 | ) |  | (922 | ) |  | (1,717 | )
Balance at March 31, 2018 | $ | 187,490 |  |  | $ | 305,215 |  |  | $ | 492,705 |
The Company assesses goodwill for impairment on an annual basis as of December 31, or at an interim date when events or changes in the business environment would more likely than not reduce the fair value of a reporting unit below its carrying value. As discussed in Note 18, “Segment Reporting,” during the first quarter of fiscal year 2018 and as a result of operational and managerial changes in several of the Company’s businesses, the identification of operating segments in accordance with ASC 280, Segment Information, was changed. As a result of the Company's conclusions around the identification of operating segments, the Company also concluded that, for purposes of reviewing for potential goodwill impairment, it now has four reporting units, consisting of Environmental Sales and Service, Environmental Facilities, Kleen Performance Products and Safety-Kleen Environmental Services. The Company allocated goodwill to the newly identified reporting units using a relative fair value approach. In addition, the Company completed an assessment of any potential goodwill impairment for all reporting units immediately prior and subsequent to the reallocation and determined that no impairment existed. As of March 31, 2018 and December 31, 2017, the Company's total finite-lived and indefinite-lived intangible assets consisted of the following (in thousands):
| March 31, 2018 |  | December 31, 2017
| Cost |  | Accumulated Amortization |  | Net |  | Cost |  | Accumulated Amortization |  | Net
Permits | $ | 174,867 |  |  | $ | 75,493 |  |  | $ | 99,374 |  |  | $ | 174,721 |  |  | $ | 74,347 |  |  | $ | 100,374 |
Customer and supplier relationships | 400,385 |  |  | 165,056 |  |  | 235,329 |  |  | 399,224 |  |  | 158,972 |  |  | 240,252 |
Other intangible assets | 38,071 |  |  | 31,170 |  |  | 6,901 |  |  | 36,766 |  |  | 31,592 |  |  | 5,174 |
Total amortizable permits and other intangible assets | 613,323 |  |  | 271,719 |  |  | 341,604 |  |  | 610,711 |  |  | 264,911 |  |  | 345,800 |
Indefinite lived trademarks and trade names | 123,031 |  |  | — |  |  | 123,031 |  |  | 123,328 |  |  | — |  |  | 123,328 |
Total permits and other intangible assets | $ | 736,354 |  |  | $ | 271,719 |  |  | $ | 464,635 |  |  | $ | 734,039 |  |  | $ | 264,911 |  |  | $ | 469,128 |
Amortization expense of permits and other intangible assets was $9.2 million and $9.1 million in the three months ended March 31, 2018 and March 31, 2017, respectively. The expected amortization of the net carrying amount of finite-lived intangible assets at March 31, 2018 was as follows (in thousands):
Years Ending December 31, | Expected Amortization
2018 (nine months) | $ | 26,018 |
2019 | 32,247 |
2020 | 29,486 |
2021 | 27,492 |
2022 | 27,342 |
Thereafter | 199,019 |
| $ | 341,604 |

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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 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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