4.  GOODWILL AND OTHER INTANGIBLES

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Prior to the acquisition of Progressive on July 14, 2025, we had two reporting units which were also our operating and reportable segments: Installation and Specialty Distribution. Progressive became its own reporting unit for goodwill testing.  All three reporting units contain goodwill. Assets acquired and liabilities assumed are assigned to the applicable reporting unit based on whether the acquired assets and liabilities relate to the operations of such unit and determination of its fair value. Goodwill assigned to the reporting unit is the excess of the fair value of the acquired business over the fair value of the individual assets acquired and liabilities assumed for the reporting unit.

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In the fourth quarter of 2025, we performed an annual assessment of our goodwill resulting in no impairment and there were no indicators of impairment for the three months ended March 31, 2026.

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Changes in the carrying amount of goodwill for the three months ended March 31, 2026, by reporting unit, were as follows, in thousands:

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Additions during the three months ended March 31, 2026, primarily reflects acquisitions made during the period, as well as measurement period adjustments to the fair value of goodwill assigned to businesses acquired in the last twelve months.

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Other intangible assets, net includes customer relationships, non-compete agreements, and trademarks / trade names. The following table sets forth our other intangible assets, in thousands:

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The following table sets forth our amortization expense, in thousands:

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