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Goodwill and Intangible Assets
 12 Months Ended
Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
Goodwill
The following table represents the changes in goodwill by segment:
 
D&S East
 
D&S West
 
E&C
 
E&C Cryogenics
 
E&C FinFans
 
Consolidated
Balance at January 1, 2018
$
37.3

 
$
147.3

 
$
275.1

 
$
—

 
$
—

 
$
459.7

Foreign currency translation adjustments and other
0.2

 
(0.7
)
 
(1.1
)
 
—

 
—

 
(1.6
)
Goodwill acquired during the year
36.1

 
4.7

 
27.1

 
—

 
—

 
67.9

Purchase price adjustments (1)
—

 
—

 
(5.3
)
 
—

 
—

 
(5.3
)
Balance at December 31, 2018
73.6

 
151.3

 
295.8

 
—

 
—

 
520.7

Reallocation (2)
—

 
—

 
(295.8
)
 
183.5

 
112.3

 
—

Foreign currency translation adjustments and other
(0.9
)
 
—

 
—

 
(0.6
)
 
(0.2
)
 
(1.7
)
Goodwill acquired during the year
—

 
—

 
—

 
—

 
287.5

 
287.5

Purchase price adjustments (3)
44.3

 
0.8

 
—

 
(6.7
)
 
—

 
38.4

Balance at December 31, 2019
$
117.0

 
$
152.1

 
$
—

 
$
176.2

 
$
399.6

 
$
844.9

 
 
 
 
 
 
 
 
 
 
 
 
Accumulated goodwill impairment loss at December 31, 2018 and January 1, 2018
$
—

 
$
82.5

 
$
64.6

 
$
—

 
$
—

 
$
147.1

Accumulated goodwill impairment loss at December 31, 2019
$
—

 
$
82.5

 
$
—

 
$
40.9

 
$
23.7

 
$
147.1

_______________
(1) 
During 2018, we recorded purchase price adjustments the decrease goodwill by $5.3 related to the Hudson acquisition. For further information, see Note 13, “Business Combinations.”
(2) 
The prior E&C segment goodwill and accumulated goodwill impairment loss at December 31, 2018 was reallocated to the two new segments, E&C Cryogenics and E&C FinFans, based on their relative fair values as of July 1, 2019.
(3) 
During 2019, we recorded purchase price adjustments that increased goodwill by $38.4 (including, an increase of $44.3 in D&S East and a decrease of $6.7 in E&C Cryogenic) related to the VRV acquisition and an increase of $0.8 in D&S West related to the Skaff acquisition. For further information, see Note 13, “Business Combinations.”
Intangible Assets
The following table displays the gross carrying amount and accumulated amortization for finite-lived intangible assets and indefinite-lived intangible assets (exclusive of goodwill) (1):
  
 
 
December 31, 2019
 
December 31, 2018
 
Weighted-average Estimated Useful Life
 
Gross
Carrying
Amount
 
Accumulated
Amortization
 
Gross
Carrying
Amount
 
Accumulated
Amortization
Finite-lived intangible assets:
 
 
 
 
 
 
 
 
 
Customer relationships
14 years
 
$
380.3

 
$
(115.0
)
 
$
254.0

 
$
(92.0
)
Unpatented technology
11 years
 
90.1

 
(13.0
)
 
39.4

 
(5.1
)
Patents and other
6 years
 
20.9

 
(9.8
)
 
14.0

 
(1.5
)
Trademarks and trade names
14 years
 
2.4

 
(1.2
)
 
13.5

 
(1.1
)
Land rights
50 years
 
12.0

 
(1.5
)
 
12.2

 
(1.3
)
Total finite-lived intangible assets
13 years
 
$
505.7

 
$
(140.5
)
 
$
333.1

 
$
(101.0
)
Indefinite-lived intangible assets:
 
 
 
 
 
 
 
 
 
Trademarks and trade names
 
 
163.9

 
—

 
98.3

 
—

Total intangible assets
 
 
$
669.6

 
$
(140.5
)
 
$
431.4

 
$
(101.0
)

_______________
(1) 
Amounts include the impact of foreign currency translation. Fully amortized or impaired amounts are written off.
Amortization expense for intangible assets subject to amortization was $39.8, $21.9 and $12.2 for the years ended December 31, 2019, 2018 and 2017, respectively. We estimate amortization expense to be recognized during the next five years as follows:
For the Year Ending December 31,
 
2020
$
49.2

2021
34.9

2022
34.7

2023
34.5

2024
34.3


See Note 13, “Business Combinations,” for further information related to intangible assets acquired during 2019 and 2018.
Government Grants
We received certain government grants related to land use rights for capacity expansion in China (“China Government Grants”). China Government Grants are generally recorded in other current liabilities and other long-term liabilities in the consolidated balance sheets and generally recognized into income over the useful life of the associated assets (10 to 50 years).
China Government Grants are presented in our consolidated balance sheets as follows:
 
December 31,
 
2019
 
2018
Current
$
0.5

 
$
0.5

Long-term
7.2

 
7.7

Total China Government Grants
$
7.7

 
$
8.2


We also received government grants from certain local jurisdictions within the United States, which are recorded in other assets in the consolidated balance sheets and were not significant for the periods presented.