Goodwill and Other Identifiable Intangible Assets
The changes in the carrying amount of goodwill by reporting unit were as follows:
In millionsDecember 31, 2024Acquisitions/
divestitures
Foreign currency
translation/other
December 31, 2025
Systems Protection$790.1 $398.0 $14.3 $1,202.4 
Electrical Connections1,431.7 43.9 — 1,475.6 
Total goodwill$2,221.8 $441.9 $14.3 $2,678.0 
In millionsDecember 31, 2023Acquisitions/
divestitures
Foreign currency
translation/other
December 31, 2024
Systems Protection$430.4 $365.9 $(6.2)$790.1 
Electrical Connections1,427.7 4.0 — 1,431.7 
Total goodwill$1,858.1 $369.9 $(6.2)$2,221.8 
There was no impairment expense recorded in 2025, 2024 or 2023 related to goodwill.
Identifiable intangible assets consisted of the following at December 31:
  
20252024
In millionsCostAccumulated
amortization
NetCostAccumulated
amortization
Net
Definite-life intangibles
Customer relationships$1,904.0 $(551.5)$1,352.5 $1,571.7 $(458.7)$1,113.0 
Proprietary technologies and patents
111.8 (31.8)80.0 78.2 (19.5)58.7 
Other definite-life intangible assets139.5 (63.1)76.4 63.7 (18.9)44.8 
Total definite-life intangibles2,155.3 (646.4)1,508.9 1,713.6 (497.1)1,216.5 
Indefinite-life intangibles
Trade names367.6 — 367.6 370.5 — 370.5 
Total intangibles$2,522.9 $(646.4)$1,876.5 $2,084.1 $(497.1)$1,587.0 
Identifiable intangible asset amortization expense in 2025, 2024 and 2023 was $147.1 million, $94.7 million and $69.5 million, respectively. There was no impairment expense recorded in 2025, 2024 or 2023 related to identifiable intangible assets.
Estimated future amortization expense for identifiable intangible assets during the next five years is as follows:
In millions20262027202820292030
Estimated amortization expense$153.9 $136.4 $111.0 $111.0 $107.9 

Historical Timeline

Fiscal YearFiled
2025Feb 17, 2026Showing above
2024Feb 18, 2025
2023Feb 20, 2024
2022Feb 28, 2023
2021Feb 25, 2022
2020Feb 23, 2021
2019Feb 25, 2020
2018Feb 19, 2019

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.