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Intangible and Other Non-Current Assets | 12 Months Ended
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Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Other Assets Disclosure | AND OTHER NON-CURRENT ASSETS Intangible and other non-current assets at December 31, 2017 and 2018 were as follows (in thousands):
| December 31, 2017 |  | December 31, 2018
Prepaid agreements not-to-compete, net of accumulated amortization of $6,051 and $6,672, respectively | $ | 3,730 |  |  | $ | 4,048 |
Tradenames | 14,372 |  |  | 17,635 |
Capitalized commissions on preneed contracts, net of accumulated amortization of $599 | — |  |  | 2,717 |
Other | 15 |  |  | 25 |
Intangible and other non-current assets | $ | 18,117 |  |  | $ | 24,425 |
Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one to ten years. Amortization expense was approximately $0.4 million, $0.6 million and $0.6 million for the years ended December 31, 2016, 2017 and 2018, respectively. During the years ended December 31, 2017 and 2018, we increased prepaid agreements not-to-compete by $0.9 million and $0.8 million related to our 2017 and 2018 acquisitions described in Note 3 to the Consolidated Financial Statements included herein. Our tradenames have indefinite lives and therefore are not amortized. During the years ended December 31, 2017 and 2018, we increased tradenames by $2.7 million and $3.3 million related to our 2017 and 2018 acquisitions described in Note 3 to the Consolidated Financial Statements included herein. During 2016, we recorded an impairment to tradenames of $145,000 related to a funeral home business held for sale as the carrying value exceeded fair value.We did no t record an impairment to tradenames in the years ended December 31, 2017 and 2018. See Note 1 to the Consolidated Financial Statements included herein, for a discussion of the methodology used for our annual indefinite-lived intangible asset impairment test. 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 Sheet at December 31, 2018. Previously, these costs were expensed in the period incurred. Amortization expense for our capitalized commissions on preneed contracts was $0.6 million for the year ended December 31, 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 in Other, net, for the write-off of capitalized commissions related to these three cemetery businesses. See Note 5 to the Consolidated Financial Statements included herein for additional information regarding the expired management agreement for these three cemetery businesses.

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