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Goodwill and Intangible Assets | 9 Months Ended
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Sep. 30, 2023
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) |  | Forensic and Litigation Consulting (1) |  | Economic Consulting (1) |  | Technology (1) |  | Strategic Communications (2) |  | Total
Balance at December 31, 2022 | $ | 516,500 |  |  | $ | 234,872 |  |  | $ | 268,055 |  |  | $ | 96,727 |  |  | $ | 111,439 |  |  | $ | 1,227,593 |
Foreign currency translation adjustment and other | (2,523) |  |  | 309 |  |  | 44 |  |  | 18 |  |  | 915 |  |  | (1,237) |
Intersegment transfers in/(out) (3) | 23,086 |  |  | (23,086) |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30, 2023 | $ | 537,063 |  |  | $ | 212,095 |  |  | $ | 268,099 |  |  | $ | 96,745 |  |  | $ | 112,354 |  |  | $ | 1,226,356 |
(1) There were no accumulated impairment losses for the Corporate Finance & Restructuring (“Corporate Finance”), Forensic and Litigation Consulting (“FLC”), Economic Consulting or Technology segments as of September 30, 2023 and December 31, 2022. (2) Amounts for our Strategic Communications segment include gross carrying values of $306.5 million and $305.6 million as of September 30, 2023 and December 31, 2022, respectively, and accumulated impairment losses of $194.1 million as of September 30, 2023 and December 31, 2022. (3) Includes the allocation of goodwill relating to the reclassification of the portion of the Company’s health solutions practice previously within our FLC segment, which focuses on business transformation services in the healthcare and life sciences sector, to our business transformation & strategy practice within our Corporate Finance segment. See Note 13, “Segment Reporting,” for information on this segment reclassification. Intangible Assets Intangible assets were as follows:
|  | September 30, 2023 |  | December 31, 2022
|  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Amortizing intangible assets |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  | $ | 26,560 |  |  | $ | 15,555 |  |  | $ | 11,005 |  |  | $ | 78,223 |  |  | $ | 63,810 |  |  | $ | 14,413 |
Trademarks |  | 9,312 |  |  | 6,455 |  |  | 2,857 |  |  | 10,950 |  |  | 5,554 |  |  | 5,396 |
Acquired software and other |  | 815 |  |  | 544 |  |  | 271 |  |  | 846 |  |  | 241 |  |  | 605 |
|  | 36,687 |  |  | 22,554 |  |  | 14,133 |  |  | 90,019 |  |  | 69,605 |  |  | 20,414 |
Non-amortizing intangible assets |  |  |  |  |  |  |  |  |  |  |  |
Trademarks |  | 5,100 |  |  | — |  |  | 5,100 |  |  | 5,100 |  |  | — |  |  | 5,100 |
Total |  | $ | 41,787 |  |  | $ | 22,554 |  |  | $ | 19,233 |  |  | $ | 95,119 |  |  | $ | 69,605 |  |  | $ | 25,514 |
Intangible assets with finite lives are amortized over their estimated useful lives. We recorded amortization expense of $1.3 million and $4.9 million during the three and nine months ended September 30, 2023, respectively, and $2.3 million and $7.3 million for the three and nine months ended September 30, 2022, respectively. We estimate our future amortization expense for our intangible assets with finite lives to be as follows:
Year |  | As of September 30, 2023 (1)
2023 (remaining) |  | $ | 1,202 |
2024 |  | 3,517 |
2025 |  | 2,856 |
2026 |  | 1,734 |
2027 |  | 1,664 |
Thereafter |  | 3,160 |
|  | $ | 14,133 |
(1)Actual amortization expense to be reported in future periods could differ from these estimates as a result 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 -Topic 350 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350/tableOfContent + Details
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