Goodwill and Intagible Assets (Notes)

6 Months Ended

Jun. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

The following table sets forth the changes in the carrying amount of goodwill for the six months ended June 30, 2013:



	Amounts
Balance at December 31, 2012	$	4,712
Goodwill allocated to Headland Media Limited	12,841
Foreign currency translation adjustment	(587		)
Balance at June 30, 2013	$	16,966

In the six months ended June 30, 2013, there were no triggering events, as defined by FASB ASC Topic 350, Intangibles—Goodwill and Other (“FASB ASC 350”), which required an interim goodwill impairment test. We perform our annual goodwill impairment test as of August 31 each year.

Acquired intangible assets consisted of the following:



	Useful Life	Cost		Accumulated Amortization		Net Carrying Value
June 30, 2013
Subscriber relationships	10	$	8,106	$	113	$	7,993
Distribution rights	15	4,791		45		4,746
Internally developed software	3	532		25		507
Proprietary content	2	182		13		169
Intellectual property	7	2,372		985		1,387
		$	15,983	$	1,181	$	14,802
December 31, 2012
Intellectual property	7	$	2,372	$	688	$	1,684
		$	2,372	$	688	$	1,684

Estimated future amortization expense remaining at June 30, 2013, for intangible assets acquired as part of the Headland Media Limited acquisition, is as follows:



	Year Ending
	December 31,
2013	$	699
2014	1,399
2015	1,340
2016	1,194
2017	1,130
Thereafter	7,653
Total future amortization expense	$	13,415

- 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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