Note 4. Goodwill and Intangible Assets

Goodwill and indefinite-lived intangible assets are not amortized and are subject to assessment for impairment on an annual basis, or more frequently if circumstances indicate a potential impairment. We perform our annual assessment for impairment on October 1 of every year.

The balance of goodwill was $959 million and $967 million as of December 31, 2025 and 2024, respectively. During the year ended December 31, 2024, we acquired $457 million of goodwill in connection with the 2-10 HBW Acquisition. See Note 7 for additional information on the 2-10 HBW Acquisition. There were no goodwill impairment charges recorded in the years ended December 31, 2025 and 2024.

The following table provides a summary of the components of our intangible assets:

 

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

(In millions)

 

Gross

 

 

Accumulated
Amortization

 

 

Net

 

 

Gross

 

 

Accumulated
Amortization

 

 

Net

 

Trade names(1)

 

$

 

141

 

 

$

 

 

 

$

 

141

 

 

$

 

141

 

 

$

 

 

 

$

 

141

 

Value of business acquired

 

 

 

148

 

 

 

 

(30

)

 

 

 

118

 

 

 

 

148

 

 

 

 

(1

)

 

 

 

147

 

Homeowner relationships

 

 

 

231

 

 

 

 

(183

)

 

 

 

48

 

 

 

 

214

 

 

 

 

(173

)

 

 

 

41

 

Builder relationships

 

 

 

38

 

 

 

 

(13

)

 

 

 

25

 

 

 

 

73

 

 

 

 

 

 

 

 

72

 

Broker relationships

 

 

 

52

 

 

 

 

(18

)

 

 

 

34

 

 

 

 

28

 

 

 

 

(16

)

 

 

 

13

 

Developed technology

 

 

 

35

 

 

 

 

(17

)

 

 

 

18

 

 

 

 

35

 

 

 

 

(19

)

 

 

 

16

 

Other

 

 

 

32

 

 

 

 

(17

)

 

 

 

14

 

 

 

 

35

 

 

 

 

(17

)

 

 

 

19

 

Total

 

$

 

676

 

 

$

 

(278

)

 

$

 

398

 

 

$

 

673

 

 

$

 

(225

)

 

$

 

448

 

 

(1)
Not subject to amortization.

During the year ended December 31, 2024, in connection with the 2-10 HBW Acquisition, we acquired the following intangible assets:

 

 

 

 

 

 

 

 

Weighted Average
Useful Lives

 

(In millions)

 

 

 

 

 

(Years)

 

Value of business acquired

 

$

 

148

 

 

 

 

13

 

Homeowner relationships

 

 

 

58

 

 

 

 

6

 

Builder relationships

 

 

 

38

 

 

 

 

13

 

Broker relationships

 

 

 

37

 

 

 

 

15

 

Developed technology

 

 

 

16

 

 

 

 

3

 

Other

 

 

 

15

 

 

 

 

9

 

Total

 

$

 

312

 

 

 

 

 

 

Amortization expense was $53 million, $4 million and $4 million for the years ended December 31, 2025, 2024 and 2023, respectively. There were no intangible asset impairment charges recorded in the years ended December 31, 2025, 2024 and 2023.

The following table outlines expected amortization expense for existing intangible assets for the next five years:

 

(In millions)

 

 

 

2026

 

$

 

49

 

2027

 

 

 

41

 

2028

 

 

 

35

 

2029

 

 

 

30

 

2030

 

 

 

27

 

Thereafter

 

 

 

75

 

Total

 

$

 

257

 

 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 27, 2025
2023Feb 28, 2024
2022Mar 1, 2023
2021Feb 25, 2022
2020Feb 23, 2021
2019Feb 28, 2020
2018Feb 28, 2019

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.