Company: LPSN
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001102993-25-000108
Chunk: 97

Company: LIVEPERSON INC
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 97
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 by the CODM, or anyone else, for operations, operating results and planning for levels or components below the consolidated unit level. Accordingly, management has determined that the Company operates as one operating and reportable segment. The Company identifies net (loss) income as its required measure of segment operating profit or loss. Significant expenses within loss from operations, as well as within net (loss) income are separately presented on the Company’s condensed consolidated statements of operations. Other segment items within net (loss) income include Interest expense, Interest income, Gain on debt extinguishment, Other (expense) income, net, and Provision for income taxes.  Geographic InformationThe Company is domiciled in the United States and has international operations around the globe. The following table presents the Company’s long-lived assets by geographic region as of June 30, 2025 and December 31, 2024:June 30,December 31,20252024(In thousands)United States$310,942 $316,975 Germany33,795 29,925 Australia10,777 10,830 Netherlands5,191 5,036 Other (1)12,710 13,788 Total long-lived assets$373,415 $376,554 ——————————————(1)Israel, United Kingdom, Japan, France, Italy, Spain, Canada, and Singapore

Note 5. Goodwill and Intangible Assets, Net

GoodwillGoodwill represents the excess of the aggregate purchase price over the fair value of net identifiable assets acquired in a business combination. Goodwill is not amortized, but is tested for impairment at the reporting unit level using either a 

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NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(UNAUDITED)

qualitative or quantitative assessment on an annual basis, or whenever events or changes in circumstances indicate that the carrying value may not be recoverable. In the valuation of goodwill, management must make assumptions regarding estimated future cash flows to be derived from the Company’s business. If these estimates or their related assumptions change in the future, the Company may be required to record impairment for these assets.The changes in the carrying amount of goodwill as of June 30, 2025 and December 31, 2024 are as follows:Goodwill, net(In thousands)Balance as of December 31, 2024 (1)$222,554 Foreign exchange adjustment4,115 Balance as of June 30, 2025 (1)$