Intangible Assets

Indefinite-lived intangible assets are tested and reviewed annually for impairment during the fourth quarter or whenever there is a significant change in events or circumstances that indicate that the fair value of the asset may be less than the carrying amount of the asset. All other intangible assets with finite useful lives are being amortized on a straight-line basis over their estimated useful lives.

The following table sets forth the gross amount and accumulated amortization of the Company's intangible assets at June 29, 2013 and December 29, 2012:



In thousands	June 29, 2013			December 29, 2012
Technology	$	31,900		$	31,900
Customer relationships	17,013			16,869
Loan acquisition costs	19,472			19,472
Other	3,728			446
Total gross finite-lived intangible assets	72,113			68,687
Accumulated amortization	(21,022		)	(16,524		)
Total net finite-lived intangible assets	51,091			52,163
Tradenames (indefinite-lived)	23,500			23,500
Total	$	74,591		$	75,663

As of June 29, 2013, the Company had recorded intangible assets of $74.6 million. Included in this amount are loan acquisition costs incurred in association with the Merger. These expenditures represent the cost of obtaining financings that are capitalized in the balance sheet and amortized over the term of the loans to which such costs relate.

Amortization of intangible assets was $2.4 million and $2.2 million for the three months ended June 29, 2013 and June 30, 2012, respectively. Of these amounts, $0.6 million and $0.7 million were charged to Interest expense, respectively, related to the amortization of loan acquisition costs. For the six month ended June 29, 2013 and June 30, 2012, amortization of intangible assets was $4.4 million and $4.3 million, respectively, of which $1.2 million and $1.4 million were charged to Interest expense, respectively, related to the amortization of loan acquisition costs. Estimated amortization expense on existing intangible assets for each of the next five years, including fiscal year 2013, is expected to approximate $8 million in 2013, $7 million in 2014, $7 million in 2015, $7 million in 2016 and $7 million in 2017.