GOODWILL AND INTANGIBLE ASSETS

9 Months Ended

Sep. 25, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

Goodwill

The following table reflects goodwill at September 25, 2015 and December 26, 2014 (in thousands):



	Staffing Services			Managed Services		Unallocated Goodwill			Total Company
Balance at December 26, 2014
Goodwill before impairment	$	128,449		$	—	$	159,616		$	288,065
Accumulated impairment loss	(46,210		)	—		—			(46,210		)
Goodwill, net	82,239			—		159,616			241,855

Allocated goodwill	42,730			116,886		(159,616		)	—

Balance at September 25, 2015
Goodwill before impairment	171,179			116,886		—			288,065
Accumulated impairment loss	(46,210		)	—		—			(46,210		)
Goodwill, net	$	124,969		$	116,886	$	—		$	241,855

Effective June 30, 2014, we acquired Staffing Solutions Holdings, Inc. ("Seaton"). The goodwill associated with the acquisition has been allocated to our reportable segments. For additional information regarding our segments see Note 16: Segment Information.

Intangible assets

The following table presents our purchased finite-lived intangible assets (in thousands):



	September 25, 2015							December 26, 2014
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Finite-lived intangible assets (1):
Customer relationships	$	123,940	$	(33,121	)	$	90,819	$	123,940	$	(22,195	)	$	101,745
Trade names/trademarks	4,422		(3,313		)	1,109		4,422		(2,878		)	1,544
Non-compete agreements	1,800		(1,087		)	713		1,800		(817		)	983
Technologies	18,300		(4,900		)	13,400		18,300		(2,212		)	16,088
Total finite-lived intangible assets	$	148,462	$	(42,421	)	$	106,041	$	148,462	$	(28,102	)	$	120,360


(1)	Excludes assets that are fully amortized.

Amortization expense of our finite-lived intangible assets was $4.6 million for the thirteen weeks ended September 25, 2015 and September 26, 2014. Amortization expense of our finite-lived intangible assets was $14.3 million and $7.6 million for the thirty-nine weeks ended September 25, 2015 and September 26, 2014, respectively.

The following table provides the estimated future amortization of finite-lived intangible assets as of September 25, 2015 (in thousands):



Remainder of 2015	$	4,593
2016	18,186
2017	16,157
2018	14,638
2019	12,017
Thereafter	40,450
Total future amortization	$	106,041

We also held indefinite-lived trade names/trademarks of $16.2 million as of September 25, 2015 and December 26, 2014.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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