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Goodwill and other identifiable intangible assets | 9 Months Ended
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Sep. 29, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and other identifiable intangible assets | Goodwill and other identifiable intangible assets Changes in goodwill during the first nine months ended September 29, 2024, were as follows:
| In millions | Gas Cylinders |  | Elektron |  | Total |
| At January 1, 2024 | $ | 26.2 |  |  | $ | 41.3 |  |  | $ | 67.5 |  |
| Exchange difference | 1.2 |  |  | 0.8 |  |  | 2.0 |  |
| Net balance at September 29, 2024 | $ | 27.4 |  |  | $ | 42.1 |  |  | $ | 69.5 |  |
Accumulated goodwill impairment losses in relation to continuing activities were $8.0 million as of September 29, 2024 and December 31, 2023. Identifiable intangible assets consisted of the following:
| In millions | Customer relationships |  | Technology and trading related |  | Total |
| Cost: |  |  |  |  |  |
| At January 1, 2024 | $ | 15.2 |  |  | $ | 7.8 |  |  | $ | 23.0 |  |
| Additions | 0.4 |  |  | — |  |  | 0.4 |  |
| Exchange movements | — |  |  | 0.3 |  |  | 0.3 |  |
| At September 29, 2024 | $ | 15.6 |  |  | $ | 8.1 |  |  | $ | 23.7 |  |
| Accumulated amortization: |  |  |  |  |
| At January 1, 2024 | $ | 6.6 |  |  | $ | 4.4 |  |  | $ | 11.0 |  |
| Charge | 0.3 |  |  | 0.3 |  |  | 0.6 |  |
| Exchange movements | — |  |  | 0.2 |  |  | 0.2 |  |
| At September 29, 2024 | $ | 6.9 |  |  | $ | 4.9 |  |  | $ | 11.8 |  |
| Net book values: |  |  |  |  |  |
| At January 1, 2024 | $ | 8.6 |  |  | $ | 3.4 |  |  | $ | 12.0 |  |
| At September 29, 2024 | $ | 8.7 |  |  | $ | 3.2 |  |  | $ | 11.9 |  |
Identifiable intangible asset amortization expense was $0.6 million and $0.6 million for the first nine months of 2024 and 2023 respectively. Intangible asset amortization expense during each of the following five years is expected to be approximately $0.8 million per year.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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