Goodwill and Intangible Assets
Goodwill
The following table represents the activity in goodwill net of accumulated goodwill impairment loss (“goodwill, net”) and accumulated goodwill impairment loss by segment for 2025:
Cryo Tank SolutionsHeat Transfer SystemsSpecialty ProductsRepair, Service & LeasingConsolidated
Goodwill, net balance at December 31, 2024
$211.7 $477.1 $568.0 $1,643.1 $2,899.9 
Foreign currency translation adjustments and other16.6 5.2 15.5 130.4 167.7 
Goodwill, net balance at December 31, 2025
$228.3 $482.3 $583.5 $1,773.5 $3,067.6 
Accumulated goodwill impairment loss at December 31, 2024
$23.5 $49.3 $35.8 $20.4 $129.0 
Accumulated goodwill impairment loss at December 31, 2025
$23.5 $49.3 $35.8 $20.4 $129.0 

The following table represents the activity in goodwill, net and accumulated goodwill impairment loss by segment for 2024:
Cryo Tank SolutionsHeat Transfer SystemsSpecialty ProductsRepair, Service & LeasingConsolidated
Goodwill, net balance at December 31, 2023
$219.3 $480.4 $567.9 $1,639.2 $2,906.8 
Foreign currency translation adjustments and other(10.2)(4.6)(10.8)(23.9)(49.5)
Purchase price adjustments (1)
2.6 1.3 10.9 27.8 42.6 
Goodwill, net balance at December 31, 2024
$211.7 $477.1 $568.0 $1,643.1 $2,899.9 
Accumulated goodwill impairment loss at December 31, 2023
$23.5 $49.3 $35.8 $20.4 $129.0 
Accumulated goodwill impairment loss at December 31, 2024
$23.5 $49.3 $35.8 $20.4 $129.0 
_______________
(1)Purchase accounting adjustments, which were recorded during the first quarter 2024, related to the Howden Acquisition.
Intangible Assets
The following table displays the gross carrying amount and accumulated amortization for finite-lived intangible assets and indefinite-lived intangible assets (exclusive of goodwill) (1):
  
December 31, 2025December 31, 2024
 Estimated Useful LifeGross
Carrying
Amount
Accumulated
Amortization
Gross
Carrying
Amount
Accumulated
Amortization
Finite-lived intangible assets:
Customer relationships
4 to 18 years
$1,868.6 $(399.7)$1,762.1 $(284.6)
Technology
5 to 18 years
523.6 (161.0)493.6 (113.2)
Patents, backlog and other
2 to 10 years
145.5 (130.2)134.8 (78.1)
Trademarks and trade names
5 to 23 years
1.8 (1.3)2.5 (1.9)
Land use rights50 years10.3 (2.3)10.1 (2.1)
Total finite-lived intangible assets$2,549.8 $(694.5)$2,403.1 $(479.9)
Indefinite-lived intangible assets:
Trademarks and trade names (2)
656.4 — 617.4 — 
Total intangible assets$3,206.2 $(694.5)$3,020.5 $(479.9)
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(1)Amounts include the impact of foreign currency translation. Fully amortized or impaired amounts are written off.
(2)Accumulated indefinite-lived intangible assets impairment loss was $16.0 at both December 31, 2025 and 2024.
Amortization expense for finite-lived intangible assets was $194.3, $193.9 and $163.4 for the years ended December 31, 2025, 2024, and 2023, respectively. We estimate amortization expense to be recognized during the next five years as follows:
For the Year Ending December 31,
2026$154.7 
2027143.2 
2028139.1 
2029136.2 
2030128.9 

Historical Timeline

Fiscal YearFiled
2025Feb 27, 2026Showing above
2024Feb 28, 2025
2023Feb 28, 2024
2022Feb 24, 2023
2021Feb 24, 2022
2020Mar 1, 2021
2019Feb 14, 2020
2018Feb 22, 2019
2017Feb 22, 2018
2016Feb 23, 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.