17. Goodwill

At both December 31, 2013 and 2012, goodwill totaled $4.4 million and was assigned principally to the Puerto Rico reporting segment. Goodwill is included within other assets in the consolidated statements of financial condition. See Note 38 for additional information regarding the Company's reportable segments.

The Company performed a qualitative analysis to identify potential impairment and concluded that the estimated fair value of the reporting unit exceeds its carrying value; therefore, the two-step quantitative analysis was not performed. No impairment was recorded for the years ended December 31, 2013, 2012 and 201