The components of goodwill and other intangible assets were as follows (in thousands):


March 31, 2026 (Unaudited)	Estimated Useful Life	Gross Carrying Amount		Accumulated Amortization		Net
Finite-lived intangible assets:
Customer relationships	5 years	$	20,685	$	18,740	$	1,945
Software	7 years		6,119		1,780		4,339
Trademarks	7 years		2,026		1,308		718
Non-compete agreements	3 years		140		140		—
Total finite-lived intangible assets		$	28,970	$	21,968	$	7,002


December 31, 2025	Estimated Useful Life	Gross Carrying Amount		Accumulated Amortization		Net
Finite-lived intangible assets:
Customer relationships	5 years	$	20,685	$	17,979	$	2,706
Software	7 years		5,740		1,586		4,154
Trademarks	7 years		2,026		1,236		790
Non-compete agreements	3 years		140		140		—
Total finite-lived intangible assets		$	28,591	$	20,941	$	7,650

We compute amortization using the straight-line method over the useful lives of the finite-lived intangible assets. Amortization expense related to finite-lived intangible assets was $1.0 million and $1.5 million for the three months ended March 31, 2026 and 2025, respectively.

We have no indefinite-lived intangible assets other than goodwill. Approximately $66.1 million of the goodwill is not deductible for tax purposes, while $15.0 million of goodwill is deductible over its tax-basis life.

We review our finite-lived intangible assets periodically for indicators of impairment. During the first quarter of 2025, following certain customer activity, we evaluated the customer relationship intangible asset balance for recoverability and noted the unamortized balance of the intangible was not recoverable. Accordingly, we performed an impairment test for the intangible asset using a discounted cash flow analysis and internal forecasts (Level 3 inputs) to determine the fair value of the asset. The carrying value of the intangible asset exceeded its fair value, which resulted in an impairment charge of $1.7 million in the first quarter of 2025.