INTANGIBLE AND OTHER NON-CURRENT ASSETS

Intangibles and other non-current assets at December 31, 2017 and September 30, 2018 were as follows (in thousands):



	December 31, 2017		September 30, 2018
Prepaid agreements not-to-compete, net of accumulated amortization of $6,051 and $6,503, respectively	$	3,730	$	4,171
Tradenames	14,372		17,635
Capitalized commissions on preneed contracts, net of accumulated amortization of $449	—		2,707
Debt issuance costs, net of accumulated amortization of $54	—		809
Other	15		16
Intangible and other non-current assets	$	18,117	$	25,338

Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one to ten years. Amortization expense for our prepaid agreements not-to-compete was approximately $135,000 and $160,000 for the three months ended September 30, 2017 and 2018, respectively and approximately $407,000 and $452,000 for the nine months ended September 30, 2017 and 2018, respectively.

Our tradenames have indefinite lives and therefore are not amortized.

Topic 606 impacted our accounting for selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts. Under Topic 606, these costs are capitalized and amortized over the average maturity period for our preneed cemetery contracts and preneed funeral trust contracts. We estimate an average maturity period of eight years for preneed cemetery contracts and ten years for preneed funeral trust contracts. These costs are included in Intangible and other non-current assets on our Consolidated Balance Sheets at September 30, 2018. Previously, these costs were expensed in the period incurred. Amortization expense for our capitalized commissions on preneed contracts was approximately $156,000 and $449,000 for the three and nine months ended September 30, 2018. See Note 2 to the Consolidated Financial Statements included herein for additional information on our opening balance sheet entry on January 1, 2018 to Intangible and other non-current assets related to these capitalized commissions on preneed contracts.

On September 30, 2018, our management agreement with a Florida municipality expired and as a result, we ceased to operate three of our cemetery businesses. We recorded a loss of approximately $125,000 for the write-off of capitalized commissions related to these three cemetery businesses, which was included in Loss recorded for the expired management agreement and recorded in Other, net. See Note 5 to the Consolidated Financial Statements included herein for additional information regarding the expired management agreement for these three cemetery businesses.

At September 30, 2018, the unamortized debt issuance costs related to our New Credit Facility (as defined in Note 13) are being amortized over the remaining term of the related debt using the straight-line method and are recorded in Intangible and other non-current assets on our Consolidated Balance Sheets. Amortization of debt issuance costs related to our New Credit Facility was approximately $41,000 and $54,000 for the three and nine months ended September 30, 2018, respectively. See Note 13 to the Consolidated Financial Statements included herein for further discussion of our New Credit Facility.