Goodwill and Intangible Assets, Net

12 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS, NET

Goodwill, Net

The changes in the goodwill balances by reportable segment are as follows:


	U.S. Regions		U.S. Federal		Canada		Other		Total
Carrying Value of Goodwill
Balance, December 31, 2019	$	26,705	$	3,981	$	3,369	$	24,359	$	58,414


Foreign currency translation	—		—		72		228		300
Balance, December 31, 2020	26,705		3,981		3,441		24,587		58,714
Goodwill acquired during the year	12,499		—		—		—		12,499

Foreign currency translation	—		—		13		(69)		(56)
Balance, December 31, 2021	$	39,204	$	3,981	$	3,454	$	24,518	$	71,157

Accumulated Goodwill Impairment
Balance, December 31, 2020	$	—	$	—	$	(1,016)	$	—	$	(1,016)
Balance, December 31, 2021	$	—	$	—	$	(1,016)	$	—	$	(1,016)

Our annual goodwill impairment review was performed each year-end using a quantitative approach, and we determined that there was no goodwill impairment for the years ended December 31, 2021 and 2020. We tested goodwill for impairment at the reporting unit level utilizing the income approach which included a discounted cash flow method with a market approach. Based on our assessment, all our reporting units with goodwill had estimated fair values that exceeded their carrying values by at least 61% as of December 31, 2021 and 67% as of December 31, 2020. During the course of our valuation analysis for the year ended December 31, 2020, we determined that although the fair value of our U.S. Federal reporting unit exceeded the carrying amount of this reporting unit, the carrying value of the reporting unit was negative.

Intangible Assets, Net

Definite-lived intangible assets, net consisted of the following:


	As of December 31,
	2021		2020
Gross carrying amount
Customer contracts	$	8,459	$	7,977
Customer relationships	18,723		12,914
Non-compete agreements	3,054		3,061
Technology	2,745		2,743
Tradenames	545		545
Total gross carrying amount	33,526		27,240
Accumulated Amortization
Customer contracts	7,961		7,977
Customer relationships	12,268		12,006
Non-compete agreements	3,054		3,061
Technology	2,744		2,734
Tradenames	538		535
Total accumulated amortization	26,565		26,313
Intangible assets, net	$	6,961	$	927

Customer contracts are amortized ratably over the period of the acquired customer contracts ranging in periods from approximately one to eight years. All other intangible assets are amortized over periods ranging from approximately four to fifteen years, as defined by the nature of the respective intangible asset.

Separable intangible assets that are not deemed to have indefinite lives are amortized over their useful lives. We annually assess whether a change in the useful life is necessary, or more frequently if events or circumstances warrant. No changes to useful lives were made during the years ended December 31, 2021, 2020, and 2019.

The table below sets forth amortization expense:


		Year Ended December 31,
	Location	2021		2020		2019
Customer contracts	Cost of revenues	$	—	$	59	$	90
Customer relationships	Selling, general and administrative expenses	310		604		806
Non-compete agreements	Selling, general and administrative expenses	—		—		1
Technology	Selling, general and administrative expenses	8		19		12
Tradenames	Selling, general and administrative expenses	3		3		—
Total amortization expense		$	321	$	685	$	909

Amortization expense for our definite-lived intangible assets for the next five years to be included in selling, general, and administrative expenses is as follows:


	Estimated Amortization Expense
2022	$	1,892
2023	1,300
2024	1,299
2025	1,298
2026	1,172
Thereafter	—
Total	$	6,961