9. Goodwill

Goodwill represents the excess of the purchase price over the fair value of net tangible and intangible assets acquired in a business combination. Changes in the value of goodwill at December 31, 2024 as compared to December 31, 2023 were primarily driven by changes in exchange rates associated with goodwill balances denominated in foreign currencies.

The following is a summary of goodwill activity for the years ended December 31, 2024 and 2023 (in thousands):

Balance as of 

Impact of Change

Balance as of 

December 31, 

Goodwill

in Foreign

December 31, 

Merger / Portfolio Acquisition

    

2023

    

Acquisition

    

Adjustments

    

Exchange Rates

    

2024

Telx Acquisition

$

330,845

$

$

$

$

330,845

European Portfolio Acquisition

 

429,510

 

 

 

 

(14,533)

 

414,977

DFT Merger

 

2,592,147

 

 

 

 

 

2,592,147

Interxion Combination

4,411,857

598

(259,139)

4,153,316

Teraco Combination

1,462,994

(37,366)

1,425,628

Other Combination

12,518

12,518

Total

$

9,239,871

$

598

$

$

(311,038)

$

8,929,431

Balance as of 

Impact of Change

Balance as of 

December 31, 

Goodwill

in Foreign

December 31, 

Merger / Portfolio Acquisition

2022

    

Acquisition

    

Adjustments

    

Exchange Rates

    

2023

Telx Acquisition

$

330,845

$

$

$

$

330,845

European Portfolio Acquisition

 

408,055

 

 

3,011

 

 

18,444

 

429,510

DFT Merger

2,592,147

 

 

2,592,147

Interxion Combination

4,288,208

4,843

118,806

4,411,857

Teraco Combination

 

1,576,704

 

 

(113,710)

 

1,462,994

Other Combination

12,538

(20)

12,518

Total

$

9,208,497

$

$

7,834

$

23,540

$

9,239,871

Historical Timeline

Fiscal YearFiled
2024Feb 25, 2025Showing above
2023Feb 23, 2024
2022Feb 27, 2023
2021Feb 25, 2022
2020Mar 1, 2021
2019Mar 2, 2020
2018Feb 25, 2019
2016Mar 1, 2017
2015Feb 29, 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.