Intangible Assets/Liabilities Other Than Goodwill (Tables)
12 Months Ended
Dec. 31, 2018
INTANGIBLE ASSETS/LIABILITIES OTHER THAN GOODWILL [Abstract]  
Schedule of intangible assets

Net Book Value of Intangible Assets other than Goodwill as at December 31, 2018

 

  

Acquisition

Cost

 

  

Accumulated

Amortization

 

 

Transfer/ Write

off

 

 

Net Book Value

December 31,

2018

 

Trade name

  

$

100,420

 

  

$

(47,966)

 

 

$

  

 

 

$

52,454

 

Port terminal operating rights

  

 

53,152

 

  

 

(11,838)

 

 

 

  

 

 

 

41,314

 

Customer relationships

  

 

35,490

 

  

 

(19,520)

 

 

 

  

 

 

 

15,970

 

Favorable lease terms(*)

  

 

32,492

 

  

 

(2,143)

 

 

 

(1,150)

 

 

 

29,199

 

Total Intangible assets

  

$

221,554

 

  

$

(81,467)

 

 

$

(1,150)

 

 

$

138,937

 

Net Book Value of Intangible Assets other than Goodwill as at December 31, 2017

  

  

Acquisition

Cost

 

  

Accumulated

Amortization

 

 

Write

off

 

 

Net Book Value

December 31,

2017

 

Trade name

  

$

100,420

 

  

$

(45,156

) 

 

$

  

 

 

$

55,264

 

Port terminal operating rights

  

 

53,152

 

  

 

(10,889

) 

 

 

  

 

 

 

42,263

 

Customer relationships

  

 

35,490

 

  

 

(17,745

) 

 

 

  

 

 

 

17,745

 

Favorable lease terms(*)

  

 

11,548

 

  

 

  

 

 

 

(10,398

) 

 

 

1,150

 

Total Intangible assets

  

$

200,610

 

  

$

(73,790

) 

 

$

(10,398

) 

 

$

116,422

 

 

  

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

(*)

During the year ended December 31, 2018, acquisition costs of $1,150 of favorable lease terms were capitalized as part of the cost of one vessel due to the exercise of the purchase option (See also Note 2(n)). As of December 31, 2018, intangible assets associated with the favorable lease terms included an amount of $31,342 associated with the favorable lease terms of certain charter out contracts of Navios Containers which were recognized as of November 30, 2018 (see Note 3). As of December 31, 2017, intangible assets associated with the favorable lease terms included an amount of $1,150 related to purchase option for a vessel. During the year ended December 31, 2017, acquisition costs of $10,398 and accumulated amortization of $7,001 of favorable lease terms were considered impaired and were written off resulting in a loss of $3,397 included in the statement of comprehensive (loss)/income within the caption of “Impairment losses”.

 

Amortization expense

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

Amortization

Expense and

Write Offs

Year Ended

December 31,

2018

 

  

Amortization

Expense and

Write Offs

Year Ended

December 31,

2017

 

  

Amortization

Expense and

Write Offs

Year Ended

December 31,

2016

 

Trade name

  

$

2,811

 

  

$

3,853

 

  

$

3,902

 

Port terminal operating rights

  

 

950

 

  

 

727

 

  

 

706

 

Customer relationships

  

 

1,774

 

  

 

1,775

 

  

 

1,775

 

Favorable lease terms

  

 

2,143

 

  

 

4,038

 

  

 

17,260

 

Unfavorable lease terms

  

 

  

 

  

 

  

 

  

 

(7,526

) 

Total

  

$

7,678

 

  

$

10,393

 

  

$

16,117

 

 

  

 

 

 

  

 

 

 

  

 

 

 

 

Schedule of aggregate amortization expense

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Description

  

Within one

year

 

  

Year Two

 

  

Year Three

 

  

Year Four

 

  

Year Five

 

  

Thereafter

 

  

Total

 

Trade name

  

$

2,811

 

  

$

2,818

 

  

$

2,811

 

  

$

2,811

 

  

$

2,811

 

  

$

38,392

 

  

$

52,454

 

Port terminal operating rights

  

 

995

 

  

 

995

 

  

 

995

 

  

 

995

 

  

 

995

 

  

 

36,339

 

  

 

41,314

 

Customer relationships

  

 

1,775

 

  

 

1,775

 

  

 

1,775

 

  

 

1,775

 

  

 

1,775

 

  

 

7,095

 

  

 

15,970

 

Favorable lease terms

 

 

21,923

 

 

 

7,276

 

 

 

  

 

 

 

  

 

 

 

  

 

 

 

 

 

 

29,199

 

Total amortization

  

$

27,504

 

  

$

12,864

 

  

$

5,581

 

  

$

5,581

 

  

$

5,581

 

  

$

81,826

 

  

$

138,937