Goodwill and Intangible Assets
Goodwill and intangible assets consisted of the following at December 31:
20252024
(in thousands)Gross
Carrying
Amount
Accumulated
Amortization
Net
Carrying
Amount
Gross
Carrying
Amount
Accumulated
Amortization
Net
Carrying
Amount
Goodwill
T&D$93,240 $— $93,240 $93,240 $— $93,240 
C&I25,830 — 25,830 25,830 — 25,830 
Foreign currency translation(3,804)— (3,804)(6,087)— (6,087)
Total goodwill$115,266 $— $115,266 $112,983 $— $112,983 
Amortizable Intangible Assets
Backlog$9,296 $9,296 $— $9,296 $9,296 $— 
Customer relationships71,139 30,842 40,297 71,139 25,319 45,820 
Trade names695 496 199 695 450 245 
Below market lease511 409 102 511 283 228 
Foreign currency translation(3,172)(1,076)(2,096)(5,073)(775)(4,298)
Indefinite-lived Intangible Assets
Trade names34,413 — 34,413 34,413 — 34,413 
Foreign currency translation(439)— (439)(717)— (717)
Total intangible assets$112,443 $39,967 $72,476 $110,264 $34,573 $75,691 
Customer relationships, amortizable trade names and backlog are being amortized on a straight-line method over an estimated useful life ranging up to 15 years and the remaining life of the contract, respectively, and have been determined to have no residual value. Certain trade names have indefinite lives and, therefore, are not being amortized. Intangible asset amortization expense was $4.8 million, $4.9 million and $4.9 million for the years ended December 31, 2025, 2024 and 2023, respectively.
As of December 31, 2025, estimated future intangible asset amortization expense for the each of the next five years and thereafter was as follows:
(in thousands)Future
Amortization
Expense
2026$4,867 
20274,730 
20284,721 
20294,682 
20304,149 
Thereafter15,353 
Total$38,502 

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2024Feb 26, 2025
2023Feb 28, 2024
2022Feb 22, 2023
2021Feb 23, 2022
2020Mar 3, 2021
2019Mar 4, 2020
2018Mar 6, 2019
2017Mar 7, 2018
2016Mar 9, 2017
2015Mar 3, 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.