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Goodwill and Intangible Assets | 3 Months Ended
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Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | Goodwill and Intangible Assets Goodwill The following table summarizes the changes in the carrying amount of goodwill by segment as of March 31, 2019 (in thousands):
| Strayer University |  | Capella University |  | Non-Degree Programs |  | Total
Balance as of December 31, 2018 | $ | 337,381 |  |  | $ | 395,159 |  |  | $ | — |  |  | $ | 732,540 |
Additions | — |  |  | — |  |  | — |  |  | — |
Impairments | — |  |  | — |  |  | — |  |  | — |
Adjustments | — |  |  | 259 |  |  | — |  |  | 259 |
Balance as of March 31, 2019 | $ | 337,381 |  |  | $ | 395,418 |  |  | $ | — |  |  | $ | 732,799 |
The Company assesses goodwill at least annually for impairment during the fourth quarter, or more frequently if events occur or circumstances change between annual tests that would more likely than not reduce the fair value of the respective reporting unit below its carrying amount. No events or circumstances occurred in the three months ended March 31, 2019 to indicate an impairment to goodwill. There was no impairment charge related to goodwill recorded during the three month periods ended March 31, 2019 and 2018. Intangible Assets The following table represents the balance of the Company’s intangible assets as of March 31, 2019 (in thousands):
|  | December 31, 2018 |  | March 31, 2019
|  | Gross Carrying Amount |  | Accumulated Amortization |  | Net |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net
Subject to amortization |  |  |  |  |  |  |  |  |  |  |  |
Student relationships |  | $ | 166,000 |  |  | $ | (23,056 | ) |  | $ | 142,944 |  |  | $ | 166,000 |  |  | $ | (36,889 | ) |  | $ | 129,111 |
Not subject to amortization |  |  |  |  |  |  |  |  |  |  |  |
Trade names |  | 185,400 |  |  | — |  |  | 185,400 |  |  | 185,400 |  |  | — |  |  | 185,400 |
Total |  | $ | 351,400 |  |  | $ | (23,056 | ) |  | $ | 328,344 |  |  | $ | 351,400 |  |  | $ | (36,889 | ) |  | $ | 314,511 |
The Company’s finite-lived intangible assets are comprised of student relationships, which are being amortized on a straight-line basis over a three-year useful life. Straight-line amortization expense for finite-lived intangible assets reflects the pattern in which the assets' economic benefits are consumed over their estimated useful lives. Amortization expense related to finite-lived intangible assets was $13.8 million for the three months ended March 31, 2019. Indefinite-lived intangible assets not subject to amortization consist of trade names. The Company assigned an indefinite useful life to its trade name intangible assets, as it is believed these assets have the ability to generate cash flows indefinitely. In addition, there are no legal, regulatory, contractual, economic or other factors to limit the useful life of the trade name intangibles. The Company assesses indefinite-lived intangible assets at least annually for impairment during the fourth quarter, or more frequently if events occur or circumstances change between annual tests that would more likely than not reduce the fair value of the respective reporting unit below its carrying amount. No events or circumstances occurred in the three months ended March 31, 2019 to indicate an impairment to indefinite-lived intangible assets. There was no impairment charge related to indefinite-lived intangible assets recorded during the three month periods ended March 31, 2019 and 2018.

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- References No definition available. + Details
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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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