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5. Goodwill and Other Intangible Assets | 12 Months Ended
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Dec. 31, 2012
Goodwill And Other Intangible Assets |
NOTE 5. Goodwill and Other Intangible Assets | The Company’s goodwill balance relates to the purchase of NTN Canada. The Company performed its annual qualitative assessment of goodwill impairment for NTN Canada as of December 31, 2012, and it was determined that there were no indications of impairment. The Company also has other intangible assets comprised predominantly of developed technology, trivia databases, trademarks, and acquired customer relationships. As of December 31, 2011, the Company determined that the underlying customer base of the subscription customer intangible asset related to its acquisition in 2009 of substantially all of the assets of i-am TV had diminished to such a level that the future cash flow of the remaining customers did not substantially equal the remaining net book value of the asset. As a result, the Company accelerated the amortization expense of approximately $187,000 for those customers who terminated so that the net book value as of December 31, 2011 approximately equaled the future cash flow of the remaining i-am TV customers. As of December 31, 2012, there were no indications of impairment on the Company’s intangible assets. The weighted average remaining useful life for all intangible assets is 1.5 years as of December 31, 2012. Amortization expense relating to all intangible assets totaled $378,000 and $614,000 for the years ended December 31, 2012 and 2011, respectively. As of December 31, 2012 and 2011, intangible assets with estimable lives were comprised of the following:
|  | December 31, 2012 |  |  | December 31, 2011 |
|  | Gross Carrying Value |  |  | Accumulated Amortization |  |  | Net Book Value |  |  | Gross Carrying Value |  |  | Accumulated Amortization |  |  | Net Book Value |
Acquired customer lists |  | $ | 545,000 |  |  | $ | (174,000 | ) |  | $ | 371,000 |  |  | $ | 435,000 |  |  | $ | (24,000 | ) |  | $ | 411,000 |
Acquired technology |  |  | 599,000 |  |  |  | (440,000 | ) |  |  | 159,000 |  |  |  | 599,000 |  |  |  | (322,000 | ) |  |  | 277,000 |
Trivia database |  |  | 448,000 |  |  |  | (405,000 | ) |  |  | 43,000 |  |  |  | 438,000 |  |  |  | (352,000 | ) |  |  | 86,000 |
Acquired subscription customers |  |  | 874,000 |  |  |  | (868,000 | ) |  |  | 6,000 |  |  |  | 874,000 |  |  |  | (803,000 | ) |  |  | 71,000 |
Trademarks and trademark licenses |  |  | 67,000 |  |  |  | (67,000 | ) |  |  | – |  |  |  | 67,000 |  |  |  | (67,000 | ) |  |  | – |
Acquired advertising customers |  |  | 302,000 |  |  |  | (302,000 | ) |  |  | – |  |  |  | 302,000 |  |  |  | (302,000 | ) |  |  | – |
Total |  | $ | 2,835,000 |  |  | $ | (2,256,000 | ) |  | $ | 579,000 |  |  | $ | 2,715,000 |  |  | $ | (1,870,000 | ) |  | $ | 845,000 |
The estimated aggregate amortization expense relating to the Company’s intangible assets for the five succeeding years is as follows:
Year Ending |  |  | Estimated Aggregate Amortization Expense |
2013 |  |  | $ | 419,000 |
2014 |  |  |  | 160,000 |
Thereafter |  |  |  | – |
| Total |  |  | $ | 579,000 |

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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=7658586&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=7658586&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=7658586&loc=d3e16323-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 42, 43, 44, 45, 46, 47 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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=14024403&loc=d3e13854-109267 Reference 6: 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=14024403&loc=d3e13816-109267 + Details
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