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Goodwill and Intangible Assets | 9 Months Ended
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Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | Goodwill and Intangible Assets Goodwill The table below summarizes the changes in the carrying amount of goodwill by reportable segment:
| Corporate Finance & Restructuring (1) |  | FLC (1) |  | Economic Consulting (1) |  | Technology (1) |  | Strategic Communications (2) |  | Total
Balance at December 31, 2020 | $ | 506,072 |  |  | $ | 233,374 |  |  | $ | 269,087 |  |  | $ | 96,821 |  |  | $ | 129,525 |  |  | $ | 1,234,879 |
Acquisitions | — |  |  | 5,493 |  |  | — |  |  | — |  |  | — |  |  | 5,493 |
Foreign currency translation adjustment and other | (4,149) |  |  | (680) |  |  | (168) |  |  | (11) |  |  | (1,341) |  |  | (6,349) |
Balance at September 30, 2021 | $ | 501,923 |  |  | $ | 238,187 |  |  | $ | 268,919 |  |  | $ | 96,810 |  |  | $ | 128,184 |  |  | $ | 1,234,023 |
(1) There were no accumulated impairment losses for the Corporate Finance & Restructuring ("Corporate Finance"), FLC, Economic Consulting or Technology segments as of September 30, 2021 and December 31, 2020, respectively. (2) Amounts for our Strategic Communications segment include gross carrying values of $322.3 million and $323.7 million as of September 30, 2021 and December 31, 2020, respectively, and accumulated impairment losses of $194.1 million as of September 30, 2021 and December 31, 2020. During the nine months ended September 30, 2021, we acquired certain assets of a business that were assigned to the FLC segment. We recorded $5.5 million in goodwill as a result of the acquisition and we have included the results of the acquired business’s operations in the FLC segment since its acquisition date. Intangible Assets Intangible assets were as follows:
|  | September 30, 2021 |  | December 31, 2020
|  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Amortizing intangible assets |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships (1) |  | $ | 112,818 |  |  | $ | 91,069 |  |  | $ | 21,749 |  |  | $ | 111,556 |  |  | $ | 85,180 |  |  | $ | 26,376 |
Trademarks |  | 11,245 |  |  | 4,292 |  |  | 6,953 |  |  | 11,809 |  |  | 2,768 |  |  | 9,041 |
Acquired software and other |  | 3,461 |  |  | 2,759 |  |  | 702 |  |  | 3,618 |  |  | 2,585 |  |  | 1,033 |
|  | 127,524 |  |  | 98,120 |  |  | 29,404 |  |  | 126,983 |  |  | 90,533 |  |  | 36,450 |
Non-amortizing intangible assets |  |  |  |  |  |  |  |  |  |  |  |
Trademarks |  | 5,100 |  |  | — |  |  | 5,100 |  |  | 5,100 |  |  | — |  |  | 5,100 |
Total |  | $ | 132,624 |  |  | $ | 98,120 |  |  | $ | 34,504 |  |  | $ | 132,083 |  |  | $ | 90,533 |  |  | $ | 41,550 |
(1) During the nine months ended September 30, 2021, we acquired certain assets of a business, and its related intangible assets were assigned to the FLC segment. Intangible assets with finite lives are amortized over their estimated useful lives. We recorded amortization expense of $2.9 million and $8.5 million for the three and nine months ended September 30, 2021, respectively, and $2.8 million and $7.4 million for the three and nine months ended September 30, 2020, respectively. We estimate our future amortization expense for our intangible assets with finite lives to be as follows:
Year |  | As of September 30, 2021 (1)
2021 (remaining) |  | $ | 2,325 |
2022 |  | 8,824 |
2023 |  | 5,122 |
2024 |  | 3,693 |
2025 |  | 3,014 |
Thereafter |  | 6,426 |
|  | $ | 29,404 |
(1)Actual amortization expense to be reported in future periods could differ from these estimates because of new intangible asset acquisitions, impairments, changes in useful lives, or other relevant factors or changes.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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