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BrightView Acquisition Holdings, Inc. <br />Notes to the Consolidated Financial Statements <br />For the Years Ended December 31, 2016 and 2015 <br />(in thousands) <br />4. Accounts Receivable <br />Accounts receivable of $298,564 and $280,846, is net of allowance for doubtful accounts of $9,740 and $8,347 and <br />includes amounts of retention on incomplete projects to be completed within one year of $35,546 and $32,146 at <br />December 31, 2016 and 2015, respectively. <br />5. Property and Equipment, net <br />Property and equipment, net consists of the following: <br />December 31, December 31, <br />Useful Life 2016 2015 <br />Land -$37,225 $ 37,225 <br />Buildings and leasehold improvements 2-40 yrs.20,231 20,242 <br />Operating equipment 3-7 yrs.164,129 110,448 <br />Transportation vehicles 3-7 yrs.158,929 160,935 <br />Office equipment and software 3-7 yrs.49,675 <br />-1,004 <br />431,193 368,859 <br />183,687 <br />$ 247,506 $ 250,222 <br /> 587,904 $ - $ 587,904 <br /> Trademark 4-12 yrs. 230,900 -230,900 <br /> Internally developed software 3 yrs.3,100 -3,100 <br />Total gross intangible assets 821,904 - 821,904 <br />Less: Accumulated amortization (238,819) (131,562) (370,381) <br />Intangible assets, net $ 583,085 $ (131,562) $ 451,523 <br />Goodwill $ 1,667,114 $ - $ 1,667,114 <br />Amortization expense related to intangible assets was $131,562 and $139,325 for the years ended December 31, <br />2016 and 2015, respectively. <br />The following is a summary of the activity during 2015 for intangible assets and goodwill: <br />Construction in progress includes costs incurred for software and other assets that have not yet been placed in <br />service. Depreciation expense related to property and equipment was $79,255 and $74,162 for the years ended <br />December 31, 2016 and 2015, respectively. <br />Accumulated depreciation related to property and equipment under capital leases was $15,856 and $11,748 at <br />December 31, 2016 and 2015, respectively. <br />6. Intangible Assets and Goodwill <br />The following is a summary of the activity during 2016 for intangible assets and goodwill: <br />Useful life <br />January 1, <br />2016 <br />Activity <br />during the <br />year <br />December 31, <br />2016 <br />Identifiable intangible sssets <br /> Customer contracts and relationships 9-21 yrs. $ <br />118,637 <br />Property and equipment, net <br />37,389 <br />Construction in progress 2,620 <br />Property and equipment <br />Less: Accumulated depreciation <br />13 <br />Confidential