Goodwill and Intangible Assets

9 Months Ended

Sep. 24, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

The following table provides a rollforward of the Company’s goodwill:



			Adjustments to Goodwill
	December 26, 2015		Acquisitions		Transfers			Foreign Exchange			September 24, 2016
	(in thousands)
RMS	$	58,167	$	—	$	(342	)	$	(479	)	$	57,346
DSA	247,050		293,973		—			(7,914		)	533,109
Manufacturing	133,612		46,859		342			(7,692		)	173,121
Total	$	438,829	$	340,832	$	—		$	(16,085	)	$	763,576

During the three months ended June 25, 2016, the Company revised the composition of its reportable segments to align with the view of the business following its acquisition of WIL Research. See Note 1, "Basis of Presentation." As a result of this reorganization, goodwill was allocated from the Company's RMS reportable segment to its Manufacturing reportable segment, as shown in the preceding table within "transfers." The allocation was based on the fair value of each business group within its original reporting unit relative to the fair value of that reporting unit. In addition, the Company completed an assessment of any potential goodwill impairment for all reporting units immediately prior to the reallocation and determined that no impairment existed.

Intangible Assets, Net

The following table displays intangible assets, net by major class:



	September 24, 2016							December 26, 2015
	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
	(in thousands)
Backlog	$	8,645	$	(4,979	)	$	3,666	$	50,568	$	(50,554	)	$	14
Technology	74,304		(11,910		)	62,394		60,350		(5,911		)	54,439
Trademarks and trade names	8,439		(4,029		)	4,410		11,495		(5,944		)	5,551
Other	12,390		(5,159		)	7,231		14,711		(7,285		)	7,426
Other intangible assets	103,778		(26,077		)	77,701		137,124		(69,694		)	67,430
Client relationships	518,050		(199,299		)	318,751		396,537		(183,163		)	213,374
Intangible assets	$	621,828	$	(225,376	)	$	396,452	$	533,661	$	(252,857	)	$	280,804

During the three months ended March 26, 2016, the Company determined that the carrying values of certain DSA intangible assets were not recoverable and recorded an impairment charge of $1.9 million, which was included in costs of services provided (excluding amortization of intangible assets).

- 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.

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