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GOODWILL AND INTANGIBLE ASSETS, NET | 12 Months Ended
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Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND INTANGIBLE ASSETS, NET | GOODWILL AND INTANGIBLE ASSETS, NET The following table displays a rollforward of the carrying amount of goodwill by reportable segment:
| U.S. Consumer |  | Hawthorne |  | Other |  | Total
Goodwill | $ | 229.9 |  |  | $ | 394.6 |  |  | $ | 10.6 |  |  | $ | 635.1 |
Accumulated impairment losses | (1.8) |  |  | (94.6) |  |  | — |  |  | (96.4) |
Balance at September 30, 2019 | 228.1 |  |  | 300.0 |  |  | 10.6 |  |  | 538.7 |
Foreign currency translation | — |  |  | 5.5 |  |  | (0.1) |  |  | 5.4 |
Goodwill | $ | 229.9 |  |  | $ | 400.1 |  |  | $ | 10.5 |  |  | $ | 640.5 |
Accumulated impairment losses | (1.8) |  |  | (94.6) |  |  | — |  |  | (96.4) |
Balance at September 30, 2020 | 228.1 |  |  | 305.5 |  |  | 10.5 |  |  | 544.1 |
Acquisitions, net of purchase price adjustments | — |  |  | 60.5 |  |  | — |  |  | 60.5 |
Foreign currency translation | — |  |  | — |  |  | 0.6 |  |  | 0.6 |
Reallocation | 15.8 |  |  | (15.8) |  |  | — |  |  | — |
Goodwill | $ | 245.7 |  |  | $ | 444.8 |  |  | $ | 11.1 |  |  | $ | 701.6 |
Accumulated impairment losses | (1.8) |  |  | (94.6) |  |  | — |  |  | (96.4) |
Balance at September 30, 2021 | $ | 243.9 |  |  | $ | 350.2 |  |  | $ | 11.1 |  |  | $ | 605.2 |
The Company performed annual impairment testing as of the first day of its fourth fiscal quarter and concluded that there were no impairments of goodwill as the estimated fair value of each reporting unit exceeded its carrying value. During fiscal 2021, the Company changed its internal organization structure such that AeroGrow is now managed by and reported within the U.S. Consumer segment. Within the U.S. Consumer segment, AeroGrow is integrated into the Company’s overall direct to consumer focus and strategy. AeroGrow was previously managed by and reported within the Hawthorne segment. This change in organization structure resulted in a change in the Company’s reporting units. As a result, goodwill included in impacted reporting units was reallocated using a relative fair value approach, resulting in $15.8 of goodwill reallocated from the Hawthorne segment to the U.S. Consumer segment during fiscal 2021. In addition, the Company completed an assessment of potential goodwill impairment immediately before and after the reallocation and determined that no impairment existed. The following table presents intangible assets, net:
| September 30, 2021 |  | September 30, 2020
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Tradenames | $ | 293.4 |  |  | $ | (73.3) |  |  | $ | 220.1 |  |  | $ | 258.8 |  |  | $ | (61.7) |  |  | $ | 197.1 |
Customer accounts | 228.3 |  |  | (91.7) |  |  | 136.6 |  |  | 212.6 |  |  | (77.6) |  |  | 135.0 |
Technology | 49.2 |  |  | (41.3) |  |  | 7.9 |  |  | 49.2 |  |  | (39.3) |  |  | 9.9 |
Other | 35.3 |  |  | (14.2) |  |  | 21.1 |  |  | 24.3 |  |  | (11.0) |  |  | 13.3 |
Total finite-lived intangible assets, net |  |  |  |  | 385.7 |  |  |  |  |  |  | 355.3 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Indefinite-lived tradenames |  |  |  |  | 168.2 |  |  |  |  |  |  | 168.2 |
Roundup® marketing agreement amendment |  |  |  |  | 155.7 |  |  |  |  |  |  | 155.7 |
Total indefinite-lived intangible assets |  |  |  |  | 323.9 |  |  |  |  |  |  | 323.9 |
Total intangible assets, net |  |  |  |  | $ | 709.6 |  |  |  |  |  |  | $ | 679.2 |
Total amortization expense was $30.9, $32.5 and $33.4 for fiscal 2021, fiscal 2020 and fiscal 2019, respectively. Amortization expense is estimated to be as follows for the years ending September 30:
2022 | $ | 35.8 |
2023 | 29.4 |
2024 | 25.7 |
2025 | 23.3 |
2026 | 22.3 |

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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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