Table:
|  | Fair Value | Useful Life |
| --- | --- | --- |
|  | (U.S. $ in thousands) | (years) |
| Developed technology | $50,600 | 3 |
| Customer relationships | 56,900 | 2 |
| Trade names | 19,900 | 3 |
| Total intangible assets subject to amortization | $127,400 |  |
Paragraphs:
The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.
The amount recorded for developed technology represents the estimated fair value of Trello’s project management and organization technology. The amount recorded for customer relationships represents the fair values of the underlying relationship with Trello customers.
Question:
What does the amount recorded for customer relationships represent?
Answer: The fair values of the underlying relationship with Trello customers