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Goodwill and Intangible Assets | 9 Months Ended
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Sep. 30, 2013
Goodwill and Intangible Assets | 9. Goodwill and intangible assets The following table presents the changes in goodwill for the year ended December 31, 2012 and nine months ended September 30, 2013:
|  | As of December 31, 2012 |  |  | As of September 30, 2013 |
Opening balance |  | $ | 925,339 |  |  | $ | 956,064 |
Goodwill relating to acquisitions consummated during the period |  |  | 43,265 |  |  |  | 37,918 |
Adjustment to preliminary purchase accounting for acquisitions |  |  | (3,213 | ) |  |  | (362 | )
Effect of exchange rate fluctuations |  |  | (9,327 | ) |  |  | (43,196 | )
Closing balance |  | $ | 956,064 |  |  | $ | 950,424 |
The total amount of goodwill deductible for tax purposes is $6,779 and $39,260 as of December 31, 2012 and September 30, 2013, respectively. The Company’s intangible assets acquired either individually or with a group of other assets or in a business combination are as follows:
|  | As of December 31, 2012 |  |  | As of September 30, 2013 |
|  | Gross carrying amount |  |  | Accumulated amortization |  |  | Net |  |  | Gross carrying amount |  |  | Accumulated amortization |  |  | Net |
Customer-related intangible assets |  | $ | 291,735 |  |  | $ | 206,987 |  |  | $ | 84,748 |  |  | $ | 286,716 |  |  | $ | 207,466 |  |  | $ | 79,250 |
Marketing-related intangible assets |  |  | 40,386 |  |  |  | 18,801 |  |  |  | 21,585 |  |  |  | 40,654 |  |  |  | 20,026 |  |  |  | 20,628 |
Contract-related intangible assets |  |  | 1,182 |  |  |  | 1,182 |  |  |  | — |  |  |  | 1,028 |  |  |  | 1,028 |  |  |  | — |
Other intangible assets |  |  | 7,069 |  |  |  | 1,015 |  |  |  | 6,054 |  |  |  | 9,075 |  |  |  | 2,021 |  |  |  | 7,054 |
|  | $ | 340,372 |  |  | $ | 227,985 |  |  | $ | 112,387 |  |  | $ | 337,473 |  |  | $ | 230,541 |  |  | $ | 106,932 |
Amortization expenses for intangible assets as disclosed in the consolidated statements of income under amortization of acquired intangible assets for the nine months ended September 30, 2012 and 2013 were $17,094 and $17,603, respectively, and for the three months ended September 30, 2012 and 2013 were $6,014 and $5,867, respectively. Intangible assets recorded for the 2004 Reorganization include the incremental value of the minimum volume commitment from GE, entered into contemporaneously with the 2004 Reorganization, over the value of the pre-existing customer relationship with GE. The amortization of this intangible asset for the nine months ended September 30, 2012 and 2013 was $55 and $0, respectively, and for the three months ended September 30, 2012 and 2013 was $17 and $0, respectively, and has been reported as a reduction of revenue.

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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 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16373-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 + Details
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