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Goodwill and Intangible Assets
3 Months Ended
Mar. 31, 2020
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 Cryogenics
 
E&C FinFans
 
Consolidated
Balance at December 31, 2019
$
117.0

 
$
152.1

 
$
176.2

 
$
399.6

 
$
844.9

Foreign currency translation adjustments
(2.4
)
 

 
(1.0
)
 
(0.3
)
 
(3.7
)
Balance at March 31, 2020
$
114.6

 
$
152.1

 
$
175.2

 
$
399.3

 
$
841.2

 
 
 
 
 
 
 
 
 
 
Accumulated goodwill impairment loss at March 31, 2020 and December 31, 2019
$

 
$
82.5

 
$
40.9

 
$
23.7

 
$
147.1


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):
 
 
 
March 31, 2020
 
December 31, 2019
 
Weighted-average Estimated Useful Life
 
Gross
Carrying
Amount
 
Accumulated
Amortization
 
Gross
Carrying
Amount
 
Accumulated
Amortization
Finite-lived intangible assets:
 
 
 
 
 
 
 
 
 
Customer relationships
13 years
 
$
379.1

 
$
(121.7
)
 
$
380.3

 
$
(115.0
)
Unpatented technology
10 years
 
89.0

 
(15.0
)
 
90.1

 
(13.0
)
Patents and other
2 years
 
20.9

 
(14.7
)
 
20.9

 
(9.8
)
Trademarks and trade names
14 years
 
2.7

 
(1.4
)
 
2.4

 
(1.2
)
     Land use rights
50 years
 
11.8

 
(1.5
)
 
12.0

 
(1.5
)
Total finite-lived intangible assets
13 years
 
503.5

 
(154.3
)
 
505.7

 
(140.5
)
Indefinite-lived intangible assets:
 
 
 
 
 
 
 
 
 
Trademarks and trade names
 
 
163.2

 

 
163.9

 

Total intangible assets
 
 
$
666.7

 
$
(154.3
)
 
$
669.6

 
$
(140.5
)
_______________
(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 $14.0 and $7.2 for the three months ended March 31, 2020 and 2019, respectively. We estimate amortization expense to be recognized during the next five years as follows:
For the Year Ending December 31,
 
2020
$
48.5

2021
35.5

2022
35.4

2023
35.1

2024
34.3


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 unaudited condensed 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 unaudited condensed consolidated balance sheets as follows:
 
March 31,
2020
 
December 31,
2019
Current
$
0.5

 
$
0.5

Long-term
7.0

 
7.2

Total China Government Grants
$
7.5

 
$
7.7


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