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Goodwill and Intangibles | 9 Months Ended
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Sep. 28, 2019
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Other Intangibles [Text Block] | Goodwill and Other Intangibles Changes in the Company's goodwill during the nine months ended September 28, 2019, by segment, are summarized below:
(in millions) | December 31, 2018 |  | Acquisitions |  | Impairments |  | Adjustments |  | September 28, 2019
Marine Engine | $ | 375.1 |  |  | $ | — |  |  | $ | — |  |  | $ | 10.4 |  |  | $ | 385.5 |
Boat | 2.2 |  |  | 26.0 |  |  | — |  |  | 0.3 |  |  | 28.5 |
Total | $ | 377.3 |  |  | $ | 26.0 |  |  | $ | — |  |  | $ | 10.7 |  |  | $ | 414.0 |
Changes in the Company's goodwill during the nine months ended September 29, 2018, by segment, are summarized below:
(in millions) | December 31, 2017 |  | Acquisitions |  | Impairments |  | Adjustments |  | September 29, 2018
Marine Engine | $ | 31.7 |  |  | $ | 344.2 |  |  | $ | — |  |  | $ | (0.4 | ) |  | $ | 375.5 |
Boat | 2.2 |  |  | — |  |  | — |  |  | — |  |  | 2.2 |
Total | $ | 33.9 |  |  | $ | 344.2 |  |  | $ | — |  |  | $ | (0.4 | ) |  | $ | 377.7 |
Adjustments for the nine months ended September 28, 2019 mainly relate to refining purchase accounting related to the Power Products and Freedom Boat Club acquisitions. See Note 5 – Acquisitions for further details on the Company's acquisitions. Adjustments in both periods include the effect of foreign currency translation on goodwill denominated in currencies other than the U.S. dollar. There was no accumulated impairment loss on Goodwill as of September 28, 2019, December 31, 2018 and September 29, 2018. The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of September 28, 2019, December 31, 2018 and September 29, 2018, are summarized by intangible asset type below:
| September 28, 2019 |  | December 31, 2018 |  | September 29, 2018
(in millions) | Gross Amount |  | Accumulated Amortization |  | Gross Amount |  | Accumulated Amortization |  | Gross Amount |  | Accumulated Amortization
Intangible assets: |  |  |  |  |  |  |  |  |  |  |
Customer relationships | $ | 686.5 |  |  | $ | (266.5 | ) |  | $ | 675.7 |  |  | $ | (243.3 | ) |  | $ | 676.1 |  |  | $ | (235.8 | )
Trade names | 165.6 |  |  | — |  |  | 152.5 |  |  | — |  |  | 152.7 |  |  | — |
Other | 18.3 |  |  | (12.9 | ) |  | 13.5 |  |  | (12.6 | ) |  | 13.5 |  |  | (12.5 | )
Total | $ | 870.4 |  |  | $ | (279.4 | ) |  | $ | 841.7 |  |  | $ | (255.9 | ) |  | $ | 842.3 |  |  | $ | (248.3 | )
The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of September 28, 2019, December 31, 2018 and September 29, 2018, are summarized by segment below:
| September 28, 2019 |  | December 31, 2018 |  | September 29, 2018
(in millions) | Gross Amount |  | Accumulated Amortization |  | Gross Amount |  | Accumulated Amortization |  | Gross Amount |  | Accumulated Amortization
Intangible assets: |  |  |  |  |  |  |  |  |  |  |
Marine Engine | $ | 617.9 |  |  | $ | (74.6 | ) |  | $ | 618.3 |  |  | $ | (52.0 | ) |  | $ | 618.9 |  |  | $ | (44.6 | )
Boat | 252.5 |  |  | (204.8 | ) |  | 223.4 |  |  | (203.9 | ) |  | 223.4 |  |  | (203.7 | )
Total | $ | 870.4 |  |  | $ | (279.4 | ) |  | $ | 841.7 |  |  | $ | (255.9 | ) |  | $ | 842.3 |  |  | $ | (248.3 | )
Other intangible assets primarily consist of patents and franchise agreements. Gross amounts and related accumulated amortization amounts include adjustments related to the impact of foreign currency translation. Aggregate amortization expense for intangibles was $8.0 million and $23.7 million for the three months and nine months ended September 28, 2019, respectively. Aggregate amortization expense for intangibles was $5.5 million and $6.9 million for the three months and nine months ended September 29, 2018, respectively.

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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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