| Disclosure of changes in cost and accumulated amortization of goodwill and intangible assets |
The following table presents the changes in cost and accumulated amortization of GFL’s goodwill and intangible assets for the periods indicated: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Trade name, | | | | | | | | | | | | | | | | | | definite life | | | | | | | | | | | | | | | Customer lists | | C of A | | | | | | | | | | | Indefinite life | | and municipal | | and other | | Non-compete | | | | | | Goodwill | | C of A | | contracts | | licenses | | agreements | | Total | Cost | | | | | | | | | | | | | | | | | | | Balance, December 31, 2021 | | $ | 7,501.1 | | $ | 811.9 | | $ | 3,219.7 | | $ | 81.5 | | $ | 550.0 | | $ | 12,164.2 | Acquisitions via business combinations | | | 526.4 | | | 26.2 | | | 375.7 | | | 0.3 | | | 80.1 | | | 1,008.7 | Adjustments for prior year acquisitions | | | 14.6 | | | — | | | (99.2) | | | 20.7 | | | (51.6) | | | (115.5) | Other | | | — | | | 0.3 | | | 12.9 | | | — | | | 0.5 | | | 13.7 | Disposals | | | (188.5) | | | (2.8) | | | (22.6) | | | — | | | (43.1) | | | (257.0) | Changes in foreign exchange | | | 328.8 | | | 4.1 | | | 106.2 | | | 5.6 | | | 28.3 | | | 473.0 | Balance, December 31, 2022 | | | 8,182.4 | | | 839.7 | | | 3,592.7 | | | 108.1 | | | 564.2 | | | 13,287.1 | | | | | | | | | | | | | | | | | | | | Balance, December 31, 2022 | | | 8,182.4 | | | 839.7 | | | 3,592.7 | | | 108.1 | | | 564.2 | | | 13,287.1 | Acquisitions via business combinations | | | 529.8 | | | 32.8 | | | 349.5 | | | 38.4 | | | 32.6 | | | 983.1 | Adjustments for prior year acquisitions | | | (38.5) | | | — | | | 17.2 | | | — | | | 1.1 | | | (20.2) | Other | | | — | | | — | | | 14.4 | | | — | | | — | | | 14.4 | Disposals | | | (650.2) | | | (9.7) | | | (254.2) | | | — | | | (67.0) | | | (981.1) | Changes in foreign exchange | | | (133.0) | | | (1.8) | | | (45.5) | | | (3.0) | | | (10.1) | | | (193.4) | Balance, December 31, 2023 | | | 7,890.5 | | | 861.0 | | | 3,674.1 | | | 143.5 | | | 520.8 | | | 13,089.9 | | | | | | | | | | | | | | | | | | | | Accumulated amortization | | | | | | | | | | | | | | | | | | | Balance, December 31, 2021 | | | — | | | — | | | 1,101.4 | | | 21.0 | | | 210.7 | | | 1,333.1 | Amortization | | | — | | | — | | | 403.2 | | | 9.8 | | | 103.8 | | | 516.8 | Disposals | | | — | | | — | | | (12.9) | | | — | | | (25.6) | | | (38.5) | Changes in foreign exchange | | | — | | | — | | | 35.8 | | | 1.8 | | | 10.7 | | | 48.3 | Balance, December 31, 2022 | | | — | | | — | | | 1,527.5 | | | 32.6 | | | 299.6 | | | 1,859.7 | | | | | | | | | | | | | | | | | | | | Balance, December 31, 2022 | | | — | | | — | | | 1,527.5 | | | 32.6 | | | 299.6 | | | 1,859.7 | Amortization | | | — | | | — | | | 385.9 | | | 6.9 | | | 92.5 | | | 485.3 | Disposals | | | — | | | — | | | (136.1) | | | — | | | (41.7) | | | (177.8) | Changes in foreign exchange | | | — | | | — | | | (17.8) | | | (0.8) | | | (5.5) | | | (24.1) | Balance, December 31, 2023 | | | — | | | — | | | 1,759.5 | | | 38.7 | | | 344.9 | | | 2,143.1 | | | | | | | | | | | | | | | | | | | | Carrying amounts | | | | | | | | | | | | | | | | | | | At December 31, 2022 | | $ | 8,182.4 | | $ | 839.7 | | $ | 2,065.2 | | $ | 75.5 | | $ | 264.6 | | $ | 11,427.4 | At December 31, 2023 | | $ | 7,890.5 | | $ | 861.0 | | $ | 1,914.6 | | $ | 104.8 | | $ | 175.9 | | $ | 10,946.8 |
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