Table:
|  | Years Ended December 31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
|  | (in thousands) |  |
| Beginning balance | $240,500 | $310,645 |
| Other additions | 86 | — |
| Transfers to developed technology from IPR&D | 4,400 | — |
| Amortization | (57,015) | (67,947) |
| Impairment losses | — | (2,198) |
| Ending balance | $187,971 | 240,500 |
Paragraphs:
The following table sets forth activity during the years ended December 31, 2019 and 2018 related to finite-lived intangible assets:
The Company regularly reviews the carrying amounts of its long-lived assets subject to depreciation and amortization, as well as the related useful lives, to determine whether indicators of impairment may exist which warrant adjustments to carrying values or estimated useful lives. An impairment loss is recognized when the sum of the expected future undiscounted net cash flows is less than the carrying amount of the asset.
Should impairment exist, the impairment loss is measured based on the excess of the carrying amount of the asset over the asset’s fair value. During the years ended December 31, 2019 and 2017, no impairment losses related to finite-lived intangible assets were recognized. Impairment loss related to finite-lived intangible assets for the year ended December 31, 2018 was $2.2 million and related to acquired developed technology.
Question:
When is the impairment loss recognized?
Answer: when the sum of the expected future undiscounted net cash flows is less than the carrying amount of the asset.