Intangible Assets, Goodwill and Other Assets
Intangible Assets
The following table reflects the components of intangible assets being amortized at December 31, 2025 and 2024:
  December 31, 2025December 31, 2024
 Weighted
Amortization
Period in Years
Gross
Carrying
Amount
Accumulated
Amortization
Carrying
Value
Gross
Carrying
Amount
Accumulated
Amortization
Carrying
Value
Offshore pipeline contract intangible19$158,101 $86,678 $71,423 $158,101 $78,357 $79,744 
Other823,160 18,977 4,183 22,633 17,090 5,543 
Total$181,261 $105,655 $75,606 $180,734 $95,447 $85,287 

The offshore pipeline contract intangible relates to customer contracts surrounding certain transportation agreements with producers in the Lucius production area in Southeast Keathley Canyon, which support our SEKCO Pipeline.
We record amortization of our intangible assets based on the period over which the asset is expected to contribute to our future cash flows. All of our current intangible assets are being amortized on a straight-line basis. Amortization expense on intangible assets was $10.3 million, $10.4 million and $10.1 million for the years ended December 31, 2025, 2024 and 2023, respectively.
In the fourth quarter of 2024, we terminated an on-going project related to the integration of certain of our enterprise resource planning systems and we impaired the costs incurred to date. As a result, we recognized an impairment charge of $43.0 million for the year ended December 31, 2024 included within “Impairment expense” on the Consolidated Statement of Operations.
The following table reflects our estimated amortization expense for each of the five subsequent fiscal years:
 
20262027202820292030
Offshore pipeline contract intangibles$8,321 $8,321 $8,321 $8,321 $8,321 
Other1,635 1,060 355 294 203 
Total$9,956 $9,381 $8,676 $8,615 $8,524 
Goodwill
The carrying amount of goodwill in our onshore transportation and services segment was $302.0 million at December 31, 2025 and December 31, 2024. We have not recognized any impairment losses related to goodwill.
Other Assets
Other assets consisted of the following:
 December 31,
 20252024
Deferred marine charges, net (1)
$30,511 $28,492 
Unamortized debt issuance costs on senior secured credit facility (Note 11)
5,350 7,890 
Other deferred charges, net(2)
18,187 17,224 
Other assets, net of amortization$54,048 $53,606 
(1)    See discussion of deferred charges on marine transportation assets in the Summary of Accounting Policies (Note 2).
(2)    At December 31, 2025 and 2024, this includes $7.5 million and $5.2 million, respectively, of contract assets in accordance with ASC 606 (refer to Note 3).

Historical Timeline

Fiscal YearFiled
2025Feb 18, 2026Showing above
2024Mar 3, 2025
2023Feb 23, 2024
2022Feb 24, 2023
2021Feb 24, 2022
2020Mar 1, 2021
2019Feb 27, 2020
2018Feb 28, 2019
2017Feb 26, 2018
2016Feb 27, 2017
2015Feb 26, 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.