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Customer Lists and Other Identifiable Intangible Assets, Net | 12 Months Ended
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Dec. 31, 2017
Customer Lists and Other Identifiable Intangible Assets [Member] |
Other Identifiable Intangible Assets Net |
11. | Customer Lists and Other Identifiable Intangible Assets, Net
Customer lists and other identifiable intangible assets, net, which are amortized on a straight line basis and have an estimated useful life of 12 to 20 years, consisted of the following:
(in thousands) |  | December 31, 2017 |  |  | January 1, 2017 |
Customer lists and other identifiable intangible assets at cost |  | $ | 25,288 |  |  | $ | 15,938 |
Less: Accumulated amortization |  |  | 6,968 |  |  |  | 5,511 |
Customer lists and other identifiable intangible assets, net |  | $ | 18,320 |  |  | $ | 10,427 |
A reconciliation of the activity for customer lists and other identifiable intangible assets, net for 2017 and 2016 is as follows:
|  | Fiscal Year |
(in thousands) |  | 2017 |  |  | 2016 |
Beginning balance - customer lists and other identifiable intangible assets, net |  | $ | 10,427 |  |  | $ | 6,662 |
System Transformation Transactions acquisitions(1) |  |  | 9,200 |  |  |  | 4,600 |
Measurement period adjustment(2) |  |  | 150 |  |  |  | - |
Additional accumulated amortization |  |  | (1,457 | ) |  |  | (835 | )
Ending balance - customer lists and other identifiable intangible assets, net |  | $ | 18,320 |  |  | $ | 10,427 |
(1) System Transformation Transactions acquisitions includes an increase of $0.5 million in 2017 from the opening balance sheets for the Expansion Territories and Expansion Facilities acquired in the System Transformation during 2017, as disclosed in the financial statements in the Company’s filed periodic reports. These adjustments are for post-closing adjustments made in accordance with the applicable asset purchase agreement or asset exchange agreement for each System Transformation Transaction. The adjustments to amortization expense associated with these measurement period adjustments were not material to the consolidated financial statements. (2) Measurement period adjustment relates to post-closing adjustments made in accordance with the terms and conditions of the September 2016 Distribution APA and the September 2016 Manufacturing APA for the October 2016 Transactions. The adjustments to amortization expense associated with this measurement period adjustment were not material to the consolidated financial statements. Assuming no impairment of customer lists and other identifiable intangible assets, net, amortization expense in future years based upon recorded amounts as of December 31, 2017 will be $1.8 million for each year 2018 through 2022.

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- Definition The entire disclosure for all or part of the information related to intangible assets. + 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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