10. GOODWILL AND INTANGIBLE ASSETS

In connection with the Husky Transaction, the Company recognized goodwill and identifiable intangible assets at their fair market value as of the Husky Transaction Date. For goodwill and indefinite-lived intangible assets, the Company evaluated whether events or changes in circumstances occurred during the three and six months ended June 30, 2026 that would indicate it was more likely than not that such assets were impaired. No impairment indicators were identified, and accordingly, no impairment charges were recorded.

The following table sets forth the change in the carrying amount of goodwill during the six months ended June 30, 2026:

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Intangible assets consisted of the following:

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Amortization expense for intangible assets was $86.3 for the six months ended June 30, 2026. The following table presents the estimated amortization expense for intangible assets for the years ending December 31:

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