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Goodwill And Other Intangible Assets | 12 Months Ended
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Dec. 31, 2018
Goodwill And Other Intangible Assets [Abstract] |
Goodwill And Other Intangible Assets | NOTE 6. GOODWILL AND OTHER INTANGIBLE ASSETS ﻿ Goodwill ﻿ Based on the results of the Company’s annual impairment tests completed during the fourth quarter, the Company determined that goodwill was not impaired. The following table summarizes the changes in goodwill by segment: ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿ |  | Black Diamond |  | Sierra |  | Total
﻿ |  |  |  |  |  |  |  |  |
﻿Balance at December 31, 2016 |  | $ | - |  | $ | - |  | $ | -
﻿ |  |  |  |  |  |  |  |  |
﻿Increase due to acquisition |  |  | - |  |  | 17,745 |  |  | 17,745
﻿ |  |  |  |  |  |  |  |  |
﻿Balance at December 31, 2017 |  | $ | - |  | $ | 17,745 |  | $ | 17,745
﻿ |  |  |  |  |  |  |  |  |
﻿Increase due to working capital adjustment |  |  | - |  |  | 345 |  |  | 345
﻿ |  |  |  |  |  |  |  |  |
﻿Balance at December 31, 2018 |  | $ | - |  | $ | 18,090 |  | $ | 18,090
﻿ Indefinite Lived Intangible Assets The Company’s indefinite lived intangible assets consists of certain tradenames and trademarks that provide Black Diamond Equipment, PIEPS and Sierra with the exclusive and perpetual rights to manufacture and sell their respective products. Tradenames and trademarks are not amortized, but reviewed annually for impairment or upon the existence of a triggering event. Based on the results of the Company’s annual impairment tests, the Company determined that indefinite lived intangible assets were not impaired. The following table summarizes the changes in indefinite lived intangible assets: ﻿ ﻿
﻿ |  |  |
﻿Balance at December 31, 2017 |  | $ | 41,843
﻿ |  |  |
﻿Impact of foreign currency exchange rates |  |  | (149)
﻿ |  |  |
﻿Balance at December 31, 2018 |  | $ | 41,694
﻿ |  |  |
Other Intangible Assets, net ﻿ The Company’s other intangible assets, such as certain customer lists and relationships, product technologies, tradenames, trademarks and core technologies are amortizable over their estimated useful lives. The following table summarizes the changes in gross other intangible assets: ﻿ ﻿
﻿ |  |  |
﻿Gross balance at December 31, 2017 |  | $ | 33,062
﻿ |  |  |
﻿Increase due to acquisition of SKINourishment |  |  | 163
﻿Impact of foreign currency exchange rates |  |  | (215)
﻿ |  |  |
﻿Gross balance at December 31, 2018 |  | $ | 33,010
﻿ |  |  |
Other intangible assets, net of amortization as of December 31, 2018 and 2017, were as follows: ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | December 31, 2018
﻿ |  | Gross |  | Accumulated Amortization |  | Net |  | Weighted Average Useful Life
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿Intangibles subject to amortization |  |  |  |  |  |  |  |  |  |  |  |
﻿Customer relationships |  | $ | 26,047 |  | $ | (10,710) |  | $ | 15,337 |  |  | 15.2 years
﻿Product technologies |  |  | 4,753 |  |  | (1,853) |  |  | 2,900 |  |  | 11.9 years
﻿Tradename / trademark |  |  | 1,263 |  |  | (218) |  |  | 1,045 |  |  | 9.4 years
﻿Core technologies |  |  | 947 |  |  | (813) |  |  | 134 |  |  | 10.0 years
﻿ |  | $ | 33,010 |  | $ | (13,594) |  | $ | 19,416 |  |  | 14.3 years
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | December 31, 2017
﻿ |  | Gross |  | Accumulated Amortization |  | Net |  | Weighted Average Useful Life
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿Intangibles subject to amortization |  |  |  |  |  |  |  |  |  |  |  |
﻿Customer relationships |  | $ | 26,166 |  | $ | (7,841) |  | $ | 18,325 |  |  | 15.1 years
﻿Product technologies |  |  | 4,849 |  |  | (1,203) |  |  | 3,646 |  |  | 12.0 years
﻿Tradename / trademark |  |  | 1,100 |  |  | (62) |  |  | 1,038 |  |  | 10.0 years
﻿Core technologies |  |  | 947 |  |  | (718) |  |  | 229 |  |  | 10.0 years
﻿ |  | $ | 33,062 |  | $ | (9,824) |  | $ | 23,238 |  |  | 14.4 years
﻿ Amortization expense for the years ended December 31, 2018, 2017, and 2016, was $3,873, $2,376, and $1,075, respectively. Future amortization expense for other intangible assets as of December 31, 2018 is as follows: ﻿ ﻿ ﻿
﻿ |  |  |
﻿Years Ending December 31, |  | Amortization Expense
﻿2019 |  | $ | 3,558
﻿2020 |  |  | 3,045
﻿2021 |  |  | 2,626
﻿2022 |  |  | 2,316
﻿2023 |  |  | 2,046
﻿Thereafter |  |  | 5,825
﻿ |  | $ | 19,416
﻿

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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 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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