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Goodwill and Other Intangible Assets, Net | 3 Months Ended
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Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Other Intangible Assets, Net | Goodwill and Other Intangible Assets, Net Goodwill activity for the three months ended March 31, 2021 is as follows (in millions):
Segments | Net Book Value at December 31, 2020 |  |  |  | Foreign Exchange and Other |  | Gross Carrying Amount |  | Accumulated Impairment Charges |  | Net Book Value at March 31, 2021
Home Appliances | $ | — |  |  |  |  | $ | — |  |  | $ | 569 |  |  | $ | (569) |  |  | $ | — |
Commercial Solutions | 747 |  |  |  |  | — |  |  | 1,241 |  |  | (494) |  |  | 747 |
Home Solutions | 164 |  |  |  |  | — |  |  | 2,567 |  |  | (2,403) |  |  | 164 |
Learning and Development | 2,642 |  |  |  |  | (28) |  |  | 3,460 |  |  | (846) |  |  | 2,614 |
Outdoor and Recreation | — |  |  |  |  | — |  |  | 788 |  |  | (788) |  |  | — |
| $ | 3,553 |  |  |  |  | $ | (28) |  |  | $ | 8,625 |  |  | $ | (5,100) |  |  | $ | 3,525 |
During the first quarter of 2020, the Company concluded that a triggering event had occurred for all of its reporting units as a result of the COVID-19 global pandemic. Pursuant to the authoritative literature, the Company performed an impairment test and determined that its goodwill associated with its Home Appliances and Food reporting units were impaired. During the three months ended March 31, 2020, the Company recorded an aggregate non-cash charge of $212 million to reflect the impairments of goodwill as the reporting unit carrying values exceeded their fair values. See Footnote 1 for further information. Other intangible assets, net, are comprised of the following at the dates indicated (in millions):
| March 31, 2021 |  | December 31, 2020 |  |
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Book Value |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Book Value |  |
Trade names — indefinite life | $ | 2,305 |  |  | $ | — |  |  | $ | 2,305 |  |  | $ | 2,331 |  |  | $ | — |  |  | $ | 2,331 |  |  |
Trade names — other | 154 |  |  | (56) |  |  | 98 |  |  | 157 |  |  | (55) |  |  | 102 |  |  |
Capitalized software | 632 |  |  | (498) |  |  | 134 |  |  | 625 |  |  | (486) |  |  | 139 |  |  |
Patents and intellectual property | 67 |  |  | (55) |  |  | 12 |  |  | 67 |  |  | (52) |  |  | 15 |  |  |
Customer relationships and distributor channels | 1,253 |  |  | (296) |  |  | 957 |  |  | 1,259 |  |  | (282) |  |  | 977 |  |  |
| $ | 4,411 |  |  | $ | (905) |  |  | $ | 3,506 |  |  | $ | 4,439 |  |  | $ | (875) |  |  | $ | 3,564 |  |  |
Amortization expense for intangible assets were $34 million and $43 million for the three months ended March 31, 2021 and 2020, respectively. As a result of the impairment testing performed in connection with the COVID-19 pandemic triggering event during the first quarter of 2020, the Company determined that certain of its indefinite-lived intangible assets in all of its operating segments were impaired. During the three months ended March 31, 2020, the Company recorded impairment charges of $1.3 billion to reflect impairment of these indefinite-lived trade names because their carrying values exceeded their fair values. The impairment charges for the three months ended March 31, 2020 were allocated to the Company’s reporting segments as follows (in millions):
Impairment of indefinite-lived intangibles assets:
Home Appliances |  |  |  |  |  |  | $ | 87 |
Commercial Solutions |  |  |  |  |  |  | 320 |
Home Solutions |  |  |  |  |  |  | 290 |
Learning and Development |  |  |  |  |  |  | 78 |
Outdoor and Recreation |  |  |  |  |  |  | 482 |
|  |  |  |  |  |  | $ | 1,257 |
The Company believes the circumstances and global disruption caused by COVID-19 will continue to affect its businesses, operating results, cash flows and financial condition and that the scope and duration of the pandemic is highly uncertain. In addition, some of the other inherent estimates and assumptions used in determining fair value of the reporting units are outside the control of management, including interest rates, cost of capital, tax rates, industry growth, credit ratings, foreign exchange rates, and labor inflation. Given the uncertainty of these factors, as well as the inherent difficulty in predicting the severity and duration of the COVID-19 global pandemic and associated recovery and the uncertainties regarding the potential financial impact on the Company's business and the overall economy, there can be no assurance that the Company's estimates and assumptions will prove to be accurate predictions of the future. See Footnote 1 for further information.

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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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