Goodwill and Acquired Intangible Assets
Goodwill (in millions):
Digital Imaging InstrumentationAerospace and Defense ElectronicsEngineered SystemsTotal
Balance at December 31, 2023
$6,877.0 $944.8 $163.4 $17.6 $8,002.8 
Current year acquisitions65.6 23.6 — — 89.2 
Foreign currency changes and other(88.0)(13.1)(0.4)— (101.5)
Balance at December 29, 2024
6,854.6 955.3 163.0 17.6 7,990.5 
Current year acquisitions47.5  433.7  481.2 
Foreign currency changes and other163.7 31.6 20.6  215.9 
Balance at December 28, 2025
$7,065.8 $986.9 $617.3 $17.6 $8,687.6 
In the fourth quarter of 2025, the Company performed a quantitative impairment test for the FLIR reporting unit and qualitative impairment tests for all other reporting units. The results of the annual impairment tests of goodwill indicated that no impairment existed in 2025, 2024 or 2023.
Balance at Year End
 2025 2024
Acquired intangible assets (in millions):Gross carrying amountAccumulated amortizationNet carrying amountGross carrying amountAccumulated amortizationNet carrying amount
Proprietary technology$1,838.1 $1,014.5 $823.6 $1,665.5 $796.6 $868.9 
Customer list/relationships/backlog
788.8 326.9 461.9 615.3 268.9 346.4 
Patents0.6 0.6  0.6 0.6 — 
Non-compete agreements0.9 0.9  0.9 0.9 — 
Definite-lived trademarks34.8 13.6 21.2 12.2 7.7 4.5 
Total acquired intangible assets subject to amortization
2,663.2 1,356.5 1,306.7 2,294.5 1,074.7 1,219.8 
Acquired intangible assets not subject to amortization:
Indefinite-lived trademarks793.4  793.4 793.1 — 793.1 
Total acquired intangible assets$3,456.6 $1,356.5 $2,100.1 $3,087.6 $1,074.7 $2,012.9 
Amortizable acquired intangible assets are amortized on a straight-line basis over their estimated useful lives, ranging from one to 16 years. Consistent with Teledyne’s growth strategy, the Company seeks to acquire companies in markets characterized by high barriers to entry and that include specialized products not likely to be commoditized.  Given the Company’s markets and the highly engineered nature of the Company’s products, the rates of new technology development and customer acquisition and/or attrition are often not volatile.  As such, Teledyne believes the value of acquired intangible assets decline in a linear, as opposed to an accelerated, fashion. The Company also believes amortization on a straight-line basis is appropriate. Recorded impairment charges to intangible assets were not material in 2025 or 2023. As a result of our annual impairment tests, $52.5 million of impairment was recorded in 2024. The expected future amortization expense for the next five years is as follows (in millions): 2026 - $219.1; 2027 - $211.8; 2028 - $208.9; 2029 - $165.0; 2030 - $138.8.
The estimated remaining useful lives by asset category as of December 28, 2025, are as follows:
Acquired intangible assets subject to amortization
Weighted Average Remaining Useful Life in Years
Proprietary technology4.9
Customer list/relationships/backlog
9.6
Trademarks4.8
Total acquired intangible assets subject to amortization
6.0

Historical Timeline

Fiscal YearFiled
2025Feb 20, 2026Showing above
2024Feb 21, 2025
2023Feb 23, 2024
2022Feb 25, 2022
2021Feb 26, 2021
2019Feb 24, 2020
2018Feb 25, 2019
2017Feb 27, 2018
2016Mar 1, 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.