Goodwill and Other Intangible Assets, Net

3 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, Net

The following is a summary of the carrying value of goodwill by operating segment.



(in thousands)	Retirement Centers		Assisted Living			Brookdale Ancillary Services		Total
Balance at January 1, 2018	$	27,321	$	351,652		$	126,810	$	505,783
Impairment	—		(351,652		)	—		(351,652		)
Balance at March 31, 2018	$	27,321	$	—		$	126,810	$	154,131

The following is a summary of other intangible assets.



	March 31, 2018
(in thousands)	Gross Carrying Amount		Accumulated Amortization			Net
Community purchase options	$	4,738	$	—		$	4,738
Health care licenses	49,250		—			49,250
Trade names	27,800		(24,361		)	3,439
Management contracts	10,680		(7,448		)	3,232
Total	$	92,468	$	(31,809	)	$	60,659



	December 31, 2017
(in thousands)	Gross Carrying Amount		Accumulated Amortization			Net
Community purchase options	$	9,533	$	—		$	9,533
Health care licenses	50,927		—			50,927
Trade names	27,800		(23,714		)	4,086
Management contracts	11,360		(7,929		)	3,431
Total	$	99,620	$	(31,643	)	$	67,977

Amortization expense related to definite-lived intangible assets for the three months ended March 31, 2018 and 2017 was $0.8 million and $0.9 million, respectively. Health care licenses were determined to be indefinite-lived intangible assets and are not subject to amortization. The community purchase options are not currently amortized, but will be added to the cost basis of the related communities if the option is exercised, and will then be depreciated over the estimated useful life of the community. Refer to Note 5 for information on impairment expense for goodwill.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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