The carrying value and changes in the carrying value of goodwill attributable to each reportable segment were as follows:


(in thousands)	GovDeals		CAG			Machinio		Total
September 30, 2023	$	53,814	$	21,016		$	14,558	$	89,388
Sierra acquisition (see Note 3)		7,869		—			—		7,869
Translation adjustments		—		535			—		535
September 30, 2024		61,683		21,551			14,558		97,792
Translation adjustments		—		(391	)		—		(391	)
December 31, 2024	$	61,683	$	21,160		$	14,558	$	97,401

Goodwill is tested for impairment at the beginning of the fourth quarter and during interim periods whenever events or circumstances indicate that the carrying value may not be recoverable. The Company did not identify any indicators of impairment that required an interim goodwill impairment test during the three months ended December 31, 2024.