Goodwill and Other Intangible Assets
 
Changes in the carrying amounts of goodwill for the years ended December 31, 2025 and 2024, by segment, were as follows (in millions):
 Segment 
 Utility SolutionsElectrical SolutionsTotal
BALANCE AT DECEMBER 31, 2023$1,897.5 $635.9 $2,533.4 
Prior year acquisitions(9.0)— (9.0)
Foreign currency translation(20.1)(3.5)(23.6)
BALANCE AT DECEMBER 31, 2024$1,868.4 $632.4 $2,500.8 
Current year dispositions(1)
— (0.3)(0.3)
Current year acquisitions(1)
499.2 40.0 539.2 
Foreign currency translation16.4 4.7 21.1 
BALANCE AT DECEMBER 31, 2025$2,384.0 $676.8 $3,060.8 
(1) Refer to Note 3 - Business Acquisitions and Dispositions for additional information. 
 
The Company has not recorded any goodwill impairments since the initial adoption of the related accounting guidance in 2002.
   
Identifiable intangible assets are recorded in Other intangible assets, net in the Consolidated Balance Sheet. Identifiable intangible assets are comprised of the following (in millions):
 
 December 31, 2025December 31, 2024
 Gross AmountAccumulated
Amortization
Gross AmountAccumulated
Amortization
Definite-lived:    
Patents, tradenames and trademarks$250.0 $(104.7)$232.4 $(95.2)
Customer relationships1,633.6 (517.6)1,290.0 (443.2)
Developed technology and other278.6 (179.4)221.4 (158.8)
TOTAL DEFINITE-LIVED INTANGIBLES2,162.2 (801.7)1,743.8 (697.2)
Indefinite-lived:    
Tradenames and other33.8 — 33.4 — 
TOTAL OTHER INTANGIBLE ASSETS$2,196.0 $(801.7)$1,777.2 $(697.2)
 
Amortization expense associated with these definite-lived intangible assets was $103.6 million, $116.6 million and $73.5 million in 2025, 2024 and 2023, respectively. Amortization expense associated with these intangible assets is expected to be $111.5 million in 2026, $114.1 million in 2027, $109.5 million in 2028, $104.8 million in 2029 and $97.7 million in 2030. The Company amortizes intangible assets with definite lives using either an accelerated method that reflects the pattern in which economic benefits of the intangible assets are consumed and results in higher amortization in the earlier years of the assets’ useful life, or using a straight line method. Approximately 90% of the gross value of definite-lived intangible assets follow an accelerated amortization method.

Historical Timeline

Fiscal YearFiled
2025Feb 12, 2026Showing above
2024Feb 13, 2025
2023Feb 8, 2024
2022Feb 9, 2023
2021Feb 11, 2022
2020Feb 11, 2021
2019Feb 14, 2020
2018Feb 15, 2019
2017Feb 15, 2018
2016Feb 16, 2017
2015Feb 18, 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.