Goodwill and Other Intangible Assets
The changes in the net carrying amount of goodwill for the years ended December 31, are as follows:
 
 20252024
Balance as of January 1,$805,358 $806,844 
Foreign currency translation and other adjustments
1,653 (1,486)
Balance as of December 31,$807,011 $805,358 

Total accumulated goodwill impairment losses aggregated $107.0 million at December 31, 2025 and 2024, respectively.
Other intangible assets consist of the following:

 December 31, 2025December 31, 2024
Weighted Average Amortization Period (Years)Gross
Carrying
Amount
Accumulated
Amortization
Gross
Carrying
Amount
Accumulated
Amortization
Intangible assets with definite lives:22  
Customer and distributor relationships24$370,068 $(221,904)$369,774 $(205,013)
Sales representation, marketing and promotional rights25149,376 (84,000)149,376 (78,000)
Patents and other intangible assets1587,029 (57,685)85,392 (55,802)
Developed technology18317,904 (65,281)320,204 (54,812)
Intangible assets with indefinite lives:
  
Trademarks and tradenames86,544 — 86,544 — 
 $1,010,921 $(428,870)$1,011,290 $(393,627)

Amortization expense related to intangible assets which are subject to amortization totaled $35.2 million, $34.7 million and $35.2 million for the years ending December 31, 2025, 2024 and 2023, respectively, and is included as a reduction of revenue (for amortization related to our sales representation, marketing and promotional rights) and in selling and administrative expense (for all other intangible assets) in the consolidated statements of comprehensive income.

The estimated amortization expense related to intangible assets at December 31, 2025 for each of the five succeeding years is as follows:

Amortization included in expenseAmortization recorded as a reduction of revenueTotal
2026$29,311 $6,000 $35,311 
202730,731 6,000 36,731 
202833,831 6,000 39,831 
202933,024 6,000 39,024 
203034,502 6,000 40,502 

Historical Timeline

Fiscal YearFiled
2025Feb 17, 2026Showing above
2024Feb 18, 2025
2023Feb 28, 2024
2022Feb 21, 2023
2021Feb 22, 2022
2020Feb 22, 2021
2019Feb 24, 2020
2018Feb 25, 2019
2017Feb 26, 2018
2016Feb 27, 2017
2015Feb 23, 2016

About Goodwill & Intangibles Disclosures

Goodwill and intangible asset disclosures reveal the premium paid in acquisitions and how management assesses whether that premium retains its value. Since goodwill is no longer amortized under US GAAP, the annual impairment test is the only mechanism that adjusts carrying values downward — making the assumptions behind that test critically important for investors.

Key signals: a history of goodwill impairments suggests management consistently overpays for acquisitions. Watch the gap between reporting unit fair value and carrying amount — when fair value exceeds carrying amount by less than 10-20%, a small decline in business performance could trigger a write-down. For finite-lived intangibles, examine useful life assumptions across customer relationships, technology, and trade names; aggressive estimates inflate near-term earnings. Compare total intangibles-to-total-assets ratios against peers to assess acquisition dependency. Rising goodwill as a percentage of equity can signal balance sheet fragility.