
	December 31, 2025
	Cost		Accumulated Amortization and Impairment		Carrying Amount
Goodwill	$	388.5	$	55.4	$	333.1

Intellectual property	$	112.0	$	111.5	$	0.5
Other intangible assets	693.9		443.3		250.6
Computer software assets	314.0		298.9		15.1
	$	1,119.9	$	853.7	$	266.2


	December 31, 2024
	Cost		Accumulated Amortization and Impairment		Carrying Amount
Goodwill	$	395.9	$	55.4	$	340.5

Intellectual property	$	112.0	$	111.4	$	0.6
Other intangible assets	693.9		403.6		290.3
Computer software assets	313.3		296.2		17.1
	$	1,119.2	$	811.2	$	308.0


	Year ended December 31
	2025		2024
Opening balance	$	340.5	$	321.7
Acquisitions through business combinations, foreign exchange and other	(7.4)		18.8

Ending balance	$	333.1	$	340.5


	Reportable Segment	Amount
Capital Equipment reporting unit	ATS	$	131.1
Aerospace and Defense (A&D) reporting unit	ATS	66.3
PCI Private Limited reporting unit	ATS	123.8
NCS reporting unit	CCS	11.9
		$	333.1

We evaluate goodwill for impairment at the reporting unit level annually, and in certain circumstances such as a change in reporting units or whenever there are indications that goodwill might be impaired. No triggering events occurred during 2023, 2024 or 2025. In addition to an assessment of triggering events during the year, we also conduct an Annual Impairment Assessment of goodwill during the fourth quarter of each year. We recorded no impairment charges against goodwill or intangible assets as a result of our 2023, 2024 or 2025 Annual Impairment Assessments because the fair value of each one of the reporting units exceeded its respective carrying value.

Other intangible assets are amortized over a weighted-average estimated useful life of 12.2 years. Computer software assets are amortized over a weighted-average estimated useful life of 8.0 years. Estimated amortization expenses of intangible assets for each of the five succeeding fiscal years and thereafter are as follows: