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Intangible and Other Non-Current Assets | 9 Months Ended
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Sep. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Intangible and Other Non-Current Assets | INTANGIBLE AND OTHER NON-CURRENT ASSETS Intangibles and other non-current assets at December 31, 2018 and September 30, 2019 are as follows (in thousands):
| December 31, 2018 |  | September 30, 2019
Prepaid agreements not-to-compete, net of accumulated amortization of $6,672 and $7,185, respectively | $ | 4,048 |  |  | $ | 3,631 |
Tradenames | 17,635 |  |  | 17,414 |
Capitalized commissions on preneed contracts, net of accumulated amortization of $569 and $986, respectively | 2,717 |  |  | 2,805 |
Other | 25 |  |  | 178 |
Intangible and other non-current assets, net | $ | 24,425 |  |  | $ | 24,028 |
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 $160,000 and $177,000 for the three months ended September 30, 2018 and 2019, respectively and $452,000 and $513,000 for the nine months ended September 30, 2018 and 2019, respectively. Our tradenames have indefinite lives and therefore are not amortized. For our 2019 quantitative assessment, we recorded an impairment for tradenames of $0.2 million for the three and nine months ended September 30, 2019, as the fair value of the tradenames of certain businesses was greater than the carrying value. We capitalize sales commissions and other direct selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts as these costs are incremental and recoverable costs of obtaining a contract with a customer. Our capitalized commissions on preneed contracts are amortized on a straight-line basis over the average maturity period for our preneed cemetery merchandise and services contracts and preneed funeral trust contracts, of eight and ten years, respectively. Amortization expense totaled $156,000 and $140,000 for the three months ended September 30, 2018 and 2019, respectively and $449,000 and $417,000 for the nine months ended September 30, 2018 and 2019, respectively.

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