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GOODWILL AND OTHER INTANGIBLE ASSETS | 9 Months Ended
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Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND OTHER INTANGIBLE ASSETS | GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill Changes in the carrying amount of goodwill for the nine-month period ended September 30, 2021 were as follows:
Dollars in thousands | Codman Specialty Surgical |  | Tissue Technologies |  | Total
Goodwill at December 31, 2020 | $ | 671,975 |  |  | $ | 260,392 |  |  | $ | 932,367 |
ACell Acquisition | — |  |  | 94,298 |  |  | 94,298 |
Foreign currency translation | (9,546) |  |  | (5,038) |  |  | (14,584) |
Goodwill at September 30, 2021 | $ | 662,429 |  |  | $ | 349,652 |  |  | $ | 1,012,081 |
The components of the Company’s identifiable intangible assets were as follows:
| September 30, 2021
Dollars in thousands | Weighted Average Life |  | Cost |  | Accumulated Amortization |  | Net
Completed technology | 18 years |  | $ | 1,123,507 |  |  | $ | (289,871) |  |  | $ | 833,636 |
Customer relationships | 12 years |  | $ | 211,712 |  |  | $ | (140,138) |  |  | $ | 71,574 |
Trademarks/brand names | 28 years |  | $ | 98,352 |  |  | $ | (30,609) |  |  | $ | 67,743 |
Codman tradename | Indefinite |  | $ | 166,087 |  |  | $ | — |  |  | $ | 166,087 |
Supplier relationships | 30 years |  | $ | 30,211 |  |  | $ | (15,948) |  |  | $ | 14,263 |
All other | 11 years |  | $ | 6,359 |  |  | $ | (3,867) |  |  | $ | 2,492 |
|  |  | $ | 1,636,228 |  |  | $ | (480,433) |  |  | $ | 1,155,795 |
| December 31, 2020
Dollars in thousands | Weighted Average Life |  | Cost |  | Accumulated Amortization |  | Net
Completed technology | 19 years |  | $ | 896,478 |  |  | $ | (248,088) |  |  | $ | 648,390 |
Customer relationships | 12 years |  | 213,270 |  |  | (132,838) |  |  | 80,432 |
Trademarks/brand names | 28 years |  | 104,209 |  |  | (31,767) |  |  | 72,442 |
Codman tradename | Indefinite |  | 170,226 |  |  | — |  |  | 170,226 |
Supplier relationships | 27 years |  | 30,211 |  |  | (15,203) |  |  | 15,008 |
All other (1) | 4 years |  | 6,693 |  |  | (3,755) |  |  | 2,938 |
|  |  | $ | 1,421,087 |  |  | $ | (431,651) |  |  | $ | 989,436 |
(1) Prior period amounts were reclassified as it relates to All other within this table to conform to the current period presentation. The increase in the Company's identifiable intangible assets at September 30, 2021 as compared to the year ended December 31, 2020, was primarily driven from intangible assets acquired in conjunction with the ACell Acquisition. See Note 2, Acquisitions and Divestitures, for details. Goodwill and Intangible Assets with Indefinite Lives The Company tests goodwill and intangible assets with indefinite lives for impairment annually in the third quarter in accordance with ASC Topic 350. Additionally, the Company may perform interim tests if an event occurs or circumstances change that could potentially reduce the fair value of a reporting unit or indefinite lived intangible asset below its carrying amount. The carrying value of each reporting unit is determined by assigning the assets and liabilities, including the existing goodwill and intangible assets, to those reporting units. The Company tests for impairment by either performing a qualitative evaluation or a quantitative test. The qualitative evaluation is an assessment of factors, including reporting unit specific operating results as well as industry, market and general economic conditions, to determine whether it is more likely than not that the fair values of a reporting unit is less than its carrying amount, including goodwill. The Company may elect to bypass this qualitative evaluation for some or all of its reporting units and perform a quantitative test. During the third quarter of 2021, the Company elected to perform a qualitative analysis for its three reporting units and intangible asset with indefinite lives. The Company determined, after performing the qualitative analysis, that there was no evidence that it is more likely than not that the fair value was less that the carrying amounts, therefore, it was not necessary to perform a quantitative impairment test. Based on quarter-end exchange rates, amortization expense (including amounts reported in cost of goods sold) is expected to be approximately $20.2 million for the remainder of 2021, $78.8 million in 2022, $78.1 million in 2023, $77.4 million in 2024, $77.4 million in 2025, $77.2 million in 2026 and $588.9 million thereafter.

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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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