Goodwill and Intangible Assets
The balance of goodwill, net is as follows:
(in millions)
Year Ended December 31,20252024
Balance as of beginning of year$112.4 $111.5 
Acquisitions
10.7 0.9 
Foreign currency translation adjustment0.4 — 
Balance as of end of year$123.5 $112.4 
No impairment charges have been recorded for goodwill in 2025, 2024 or 2023.
Intangible assets with finite lives related to the following:
(dollars in millions)
Weighted-Average Remaining
Useful Life
(in years)
Gross
Carrying Amount
Accumulated
Amortization
Net
Carrying Amount
As of December 31, 2025
Technology1.5$55.5 $(40.7)$14.8 
User base1.819.4 (14.3)5.1 
Customer relationships2.514.2 (12.6)1.6 
Trade names0.4 (0.4)— 
Total$89.5 $(68.0)$21.5 
(dollars in millions)
Weighted-Average Remaining
Useful Life
(in years)
Gross
Carrying Amount
Accumulated
Amortization
Net
Carrying Amount
As of December 31, 2024
Technology2.5$55.5 $(30.9)$24.6 
User base2.819.4 (11.6)7.8 
Customer relationships0.812.2 (11.3)0.9 
Trade names0.4 (0.4)— 
Total$87.5 $(54.2)$33.3 
Amortization expense related to finite-lived intangible assets was $13.9 million, $13.7 million and $17.3 million in 2025, 2024 and 2023, respectively.
Estimated future amortization expense as of December 31, 2025 is as follows:
(in millions)
Years Ending December 31,Amortization
2026
$13.3 
2027
7.9 
2028
0.3 
Total$21.5 
No impairment charges have been recorded for intangible assets in 2025, 2024 or 2023.

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2024Feb 19, 2025
2023Feb 20, 2024
2022Feb 23, 2023
2021Mar 24, 2022

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.