6. GOODWILL AND OTHER IDENTIFIABLE INTANGIBLE ASSETS

The change in the carrying amount of goodwill for the first three quarters of fiscal 2024, excluding amounts classified as held for sale (see Note 2), was as follows:

Other identifiable intangible assets, excluding amounts classified as held for sale, were as follows:

During the first quarter of fiscal 2023, management reorganized its reporting structure for certain brands within two reporting units in our Refrigerated & Frozen segment. The change in management reporting required us to reassign assets and liabilities, including goodwill, between the reporting units, complete a goodwill impairment test both prior to and subsequent to the change, and evaluate other assets in the reporting units for impairment, including indefinite-lived intangibles (brand names and trademarks). The fair value of our indefinite-lived intangibles was determined using the "relief from royalty" methodology. As a result of our impairment tests, we recognized goodwill impairment charges within SG&A expenses of $141.7 million within our Sides, Components, Enhancers reporting unit in the first quarter of fiscal 2023. In addition, we recognized an impairment charge within SG&A expenses of $244.0 million related to our Birds Eye^® brand name in the first quarter of fiscal 2023.

 Amortizing intangible assets carry a remaining weighted average life of approximately 18 years. Amortization expense was $13.4 million and $40.2 million for the third quarter and first three quarters of fiscal 2024, respectively, and $13.8 million and $43.3 million for the third quarter and first three quarters of fiscal 2023, respectively. Based on amortizing assets recognized in our Condensed Consolidated Balance Sheet as of February 25, 2024, amortization expense is estimated to average $44.8 million for each of the next five years.