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GOODWILL AND INTANGIBLE ASSETS | 3 Months Ended
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Mar. 25, 2016
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | GOODWILL AND INTANGIBLE ASSETS Goodwill The following table reflects goodwill at March 25, 2016 and December 25, 2015 (in thousands):
| Staffing Services |  | Managed Services |  | Total Company
Balance at December 25, 2015 |  |  |  |  |
Goodwill before impairment | $ | 210,281 |  |  | $ | 104,424 |  |  | $ | 314,705 |
Accumulated impairment loss | (46,210 | ) |  | — |  |  | (46,210 | )
Goodwill, net | 164,071 |  |  | 104,424 |  |  | 268,495 |
Adjusted goodwill (1) | (4,611 | ) |  | — |  |  | (4,611 | )
Acquired goodwill (2) | — |  |  | 25,999 |  |  | 25,999 |
Other (3) | — |  |  | 1,511 |  |  | 1,511 |
Balance at March 25, 2016 |  |  |  |  |
Goodwill before impairment | 205,670 |  |  | 131,934 |  |  | 337,604 |
Accumulated impairment loss | (46,210 | ) |  | — |  |  | (46,210 | )
Goodwill, net | $ | 159,460 |  |  | $ | 131,934 |  |  | $ | 291,394 |
(1) Effective December 1, 2015, we acquired SIMOS. The goodwill associated with the acquisition has been adjusted based on our final purchase price allocation. For additional information see Note 2: Acquisitions. (2) Effective January 4, 2016, we acquired the RPO business of Aon Hewitt, which will be fully integrated into our PeopleScout RPO service line, and is part of our Managed Services reportable segment.Accordingly, the goodwill associated with the acquisition has been assigned to our Managed Services reportable segment based on our preliminary purchase price allocation. For additional information see Note 2: Acquisitions. (3) Other is comprised of changes in the goodwill balance as a result of foreign currency translation. Intangible assets The following table presents our purchased finite-lived intangible assets (in thousands):
| March 25, 2016 |  | December 25, 2015
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Finite-lived intangible assets (1): |  |  |  |  |  |  |  |  |  |  |
Customer relationships | $ | 196,649 |  |  | $ | (41,774 | ) |  | $ | 154,875 |  |  | $ | 161,376 |  |  | $ | (36,846 | ) |  | $ | 124,530 |
Trade names/trademarks | 10,888 |  |  | (4,109 | ) |  | 6,779 |  |  | 5,179 |  |  | (3,447 | ) |  | 1,732 |
Non-compete agreements | 1,800 |  |  | (1,267 | ) |  | 533 |  |  | 1,800 |  |  | (1,177 | ) |  | 623 |
Technologies | 17,933 |  |  | (6,991 | ) |  | 10,942 |  |  | 17,310 |  |  | (6,536 | ) |  | 10,774 |
Total finite-lived intangible assets | $ | 227,270 |  |  | $ | (54,141 | ) |  | $ | 173,129 |  |  | $ | 185,665 |  |  | $ | (48,006 | ) |  | $ | 137,659 |
(1) | Excludes assets that are fully amortized.
Finite-lived intangible assets include customer relationships and technologies of $34.5 million and $0.4 million, respectively, based on our preliminary purchase price allocation relating to our acquisition of the RPO business of Aon Hewitt. Refer to Note 2: Acquisitions, for additional information regarding this acquisition. Amortization expense of our finite-lived intangible assets was $6.1 million and $5.2 million for the thirteen weeks ended March 25, 2016 and March 27, 2015, respectively. The following table provides the estimated future amortization of finite-lived intangible assets as of March 25, 2016 (in thousands):
Remainder of 2016 | $ | 21,094 |
2017 | 25,665 |
2018 | 24,965 |
2019 | 20,364 |
2020 | 18,409 |
Thereafter | 62,632 |
Total future amortization | $ | 173,129 |
We also held indefinite-lived trade names/trademarks of $10.5 million and $16.2 million as of March 25, 2016 and December 25, 2015, respectively. Due to a realignment of our branch network, we have determined that certain trade names are no longer indefinite lived assets and have began amortizing these trade names over their estimated useful lives of 3 years commencing as of December 26, 2015.

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- 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16373-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13854-109267 + Details
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