GOODWILL AND OTHER INTANGIBLE ASSETS (Note 7)
The following table presents carrying amounts of goodwill allocated to Valley's reporting units at December 31, 2025 and 2024.
  Reporting Unit *
 Wealth
Management
Consumer
Banking
Commercial Banking Total
 (in thousands)
Goodwill$78,142 $349,646 $1,441,148 $1,868,936 
*    The Wealth Management and Consumer Banking reporting units are both components of the overall Consumer Banking operating segment, which is further described in Note 20.
During the second quarter 2025, Valley performed the annual goodwill impairment test at its normal assessment date. During the year ended December 31, 2025, there were no triggering events that would more likely than not reduce the fair value of any reporting unit below its carrying amount. There was no impairment of goodwill recognized during the years ended December 31, 2025, 2024 and 2023.
The following tables summarize other intangible assets at December 31, 2025 and 2024: 
Gross
Intangible
Assets
Accumulated
Amortization
Net
Intangible
Assets
 (in thousands)
December 31, 2025
Loan servicing rights$128,603 $(108,833)$19,770 
Core deposits215,620 (159,128)56,492 
Other50,393 (25,780)24,613 
Total other intangible assets$394,616 $(293,741)$100,875 
December 31, 2024
Loan servicing rights$125,961 $(104,833)$21,128 
Core deposits215,620 (138,080)77,540 
Other50,393 (20,400)29,993 
Total other intangible assets$391,974 $(263,313)$128,661 
Core deposits are amortized using an accelerated method over a period of 10.0 years.
The line item labeled “Other” included in the table above primarily consists of customer lists, certain financial asset servicing contracts and covenants not to compete, which are amortized over their expected lives generally using a straight-line method and have a weighted average amortization period of 13.6 years.
Valley evaluates core deposits and other intangibles for impairment when an indication of impairment exists. No impairment was recognized during the years ended December 31, 2025, 2024 and 2023.
The following table summarizes the change in loan servicing rights during the years ended December 31, 2025, 2024 and 2023:
202520242023
 (in thousands)
Beginning balance$21,128 $21,950 $23,807 
Origination of loan servicing rights2,642 3,375 2,643 
Amortization expense(4,000)(4,197)(4,500)
Ending balance$19,770 $21,128 $21,950 
Loan servicing rights are accounted for using the amortization method. There was no valuation allowance at December 31, 2025, 2024 and 2023 and no net impairment recognized during the years ended December 31, 2025, 2024 and 2023.
The Bank services residential mortgage loans for others and is compensated for loan administrative services performed. The aggregate principal balances of residential mortgage loans serviced by the Bank for others approximated $3.1 billion at December 31, 2025 and $3.3 billion at December 31, 2024 and 2023, respectively. The outstanding balance of loans serviced for others is not included in the consolidated statements of financial condition.
Valley recognized amortization expense on other intangible assets of $30.4 million, $35.0 million and $39.8 million for the years ended December 31, 2025, 2024 and 2023, respectively.
The following table presents the estimated amortization expense of other intangible assets over the next five-year period:
YearLoan Servicing
Rights
Core
Deposits
Other
 (in thousands)
2026$2,578 $17,223 $4,805 
20272,265 13,544 4,205 
20281,965 10,117 3,633 
20291,711 7,500 3,081 
20301,495 4,914 2,584 

Historical Timeline

Fiscal YearFiled
2025Feb 27, 2026Showing above
2024Feb 28, 2025
2023Feb 29, 2024
2022Mar 1, 2023
2021Feb 28, 2022
2020Feb 26, 2021
2019Mar 10, 2020
2018Feb 28, 2019
2017Mar 1, 2018
2016Feb 28, 2017
2015Feb 29, 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.