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Other Intangible Assets
 9 Months Ended
Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Other Intangible Assets
8.
Other Intangible Assets

Other identifiable intangible assets and related accumulated amortization consisted of the following (in thousands):

 

 

 

Gross Carrying Amount

 

 

Accumulated Amortization

 

 

 

September 30,
2023

 

 

December 31,
2022

 

 

September 30,
2023

 

 

December 31,
2022

 

Intangible assets subject to amortization:

 

 

 

 

 

 

 

 

 

 

 

 

Non-compete agreements

 

$

1,131

 

 

$

1,131

 

 

$

(1,131

)

 

$

(1,131

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Intangible assets not subject to amortization:

 

 

 

 

 

 

 

 

 

 

 

 

Licenses and accreditations

 

 

11,651

 

 

 

11,512

 

 

 

—

 

 

 

—

 

Trade names

 

 

43,210

 

 

 

45,935

 

 

 

—

 

 

 

—

 

Certificates of need

 

 

18,950

 

 

 

18,594

 

 

 

—

 

 

 

—

 

 

 

 

73,811

 

 

 

76,041

 

 

 

—

 

 

 

—

 

Total

 

$

74,942

 

 

$

77,172

 

 

$

(1,131

)

 

$

(1,131

)

 

All of the Company’s definite-lived intangible assets are fully amortized. The Company’s licenses and accreditations, trade names and certificates of need have indefinite lives and are, therefore, not subject to amortization. During the nine months ended September 30, 2023, the Company recorded a non-cash indefinite-lived intangible asset impairment charge of $4.7 million related to the closure of certain facilities, which is included in loss on impairment in the condensed consolidated statements of operations.