GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 23, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

The following table reflects goodwill at September 23, 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

Acquired goodwill and other (1)	(3,831		)	25,491			21,660
Impairment loss	(50,700		)	(15,169		)	(65,869		)
Foreign currency translation	—			1,619			1,619

Balance at September 23, 2016
Goodwill before impairment	206,450			131,534			337,984
Accumulated impairment loss	(96,910		)	(15,169		)	(112,079		)
Goodwill, net	$	109,540		$	116,365		$	225,905

(1) Effective January 4, 2016, we acquired the RPO business of Aon Hewitt, which has been substantially integrated into our PeopleScout 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. Effective December 1, 2015, we acquired SIMOS, which is part of our Staffing Services reportable segment. The amount presented includes year-to-date adjustments to the preliminary SIMOS purchase accounting for goodwill.

Schedule of finite-lived intangible assets

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



	September 23, 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 (2)	$	167,090	$	(51,210	)	$	115,880	$	161,376	$	(36,846	)	$	124,530
Trade names/trademarks (3)	5,191		(4,046		)	1,145		5,179		(3,447		)	1,732
Non-compete agreements	1,800		(1,427		)	373		1,800		(1,177		)	623
Technologies	17,343		(8,913		)	8,430		17,310		(6,536		)	10,774
Total finite-lived intangible assets	$	191,424	$	(65,596	)	$	125,828	$	185,665	$	(48,006	)	$	137,659


(1)	Excludes assets that are fully amortized.


(2)	Balance at September 23, 2016, is net of impairment loss of $28.9 million.


(3)	Balance at September 23, 2016, is net of impairment loss of $4.3 million.

Schedule of estimated future amortization of definite-lived intangible assets

The following table provides the estimated future amortization of finite-lived intangible assets as of September 23, 2016 (in thousands):



Remainder of 2016	$	5,719
2017	21,217
2018	19,919
2019	17,409
2020	15,691
Thereafter	45,873
Total future amortization	$	125,828