Goodwill and Intangible Assets
Goodwill
The table below summarizes the changes in the carrying amount of goodwill by reportable segment:
Corporate
Finance (1)
FLC (1)
Economic
Consulting (1)
Technology (1)
Strategic
Communications (2)
Total
Balance at December 31, 2023
$540,991 $213,415 $268,482 $96,802 $114,879 $1,234,569 
Foreign currency translation adjustment(5,663)(1,048)(188)(18)(1,096)(8,013)
Balance at December 31, 2024
$535,328 $212,367 $268,294 $96,784 $113,783 $1,226,556 
Foreign currency translation adjustment7,915 2,807 626 103 4,770 16,221 
Balance at December 31, 2025
$543,243 $215,174 $268,920 $96,887 $118,553 $1,242,777 
(1)There were no accumulated impairment losses for the Corporate Finance, FLC, Economic Consulting or Technology segments as of December 31, 2025, 2024 and 2023.
(2)Amounts for our Strategic Communications segment include gross carrying values of $312.7 million, $307.9 million and $309.0 million as of December 31, 2025, 2024 and 2023, respectively, and accumulated impairment losses of $194.1 million as of December 31, 2025, 2024 and 2023.
Intangible Assets
Intangible assets were as follows:
  December 31, 2025December 31, 2024
Weighted Average
Useful Life
in Years
Gross
Carrying
Amount
Accumulated
Amortization
Net
Carrying
Amount
Gross
Carrying
Amount
Accumulated
Amortization
Net
Carrying
Amount
Amortizing intangible assets (1)
9.926,025 18,103 7,922 38,821 27,676 11,145 
Non-amortizing intangible assets (2)
Indefinite5,625 — 5,625 5,625 — 5,625 
Total$31,650 $18,103 $13,547 $44,446 $27,676 $16,770 
(1)    Amortizing intangible assets primarily include customer relationships as of December 31, 2025 and 2024.
(2)    Non-amortizing intangible assets include trademarks as of December 31, 2025 and 2024.
Intangible assets with finite lives are amortized over their estimated useful lives. We recorded amortization expense of $3.5 million, $4.2 million and $6.2 million during the years ended December 31, 2025, 2024 and 2023, respectively. No impairment charges for intangible assets were recorded during the years ended December 31, 2025, 2024 and 2023.
We estimate our future amortization expense for our intangible assets with finite lives to be as follows:
As of
December 31, 2025 (1)
Year
2026$2,225 
20272,152 
20281,747 
20291,194 
2030604 
Thereafter— 
$7,922 
(1)Actual amortization expense to be reported in future periods could differ from these estimates as a result of new intangible asset acquisitions, impairments, changes in useful lives, or other relevant factors or changes.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 20, 2025
2023Feb 22, 2024
2022Feb 23, 2023
2021Feb 24, 2022
2020Feb 25, 2021
2019Feb 25, 2020
2018Feb 27, 2019
2017Feb 22, 2018
2016Feb 28, 2017
2015Feb 25, 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.