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 September 28, 2013 and December 29, 2012:



In thousands	September 28, 2013			December 29, 2012
Technology	$	31,900		$	31,900
Customer relationships	17,051			16,869
Loan acquisition costs	19,472			19,472
Other	8,010			446
Total gross finite-lived intangible assets	76,433			68,687
Accumulated amortization	(23,233		)	(16,524		)
Total net finite-lived intangible assets	53,200			52,163
Tradenames (indefinite-lived)	23,500			23,500
Total	$	76,700		$	75,663

As of September 28, 2013, the Company had recorded intangible assets of $76.7 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 to Interest expense over the term of the loans to which such costs relate.

The following table presents amortization of the Company's intangible assets for the following periods:



In thousands	Three Months Ended September 28, 2013		Three Months Ended September 29, 2012		Nine Months Ended September 28, 2013		Nine Months Ended September 29, 2012
Intangible assets	$	1,677	$	1,486	$	4,910	$	4,415
Loan acquisition costs	607		686		1,821		2,056
Total amortization	$	2,284	$	2,172	$	6,731	$	6,471

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.