Ecovyst, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Cover
- Audit Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Goodwill and Other Intangible Assets - Narratives (Details)

v3.24.0.1

Goodwill and Other Intangible Assets - Narratives (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) segment	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Goodwill
Number of reporting units \| segment	2
Number of operating segments \| segment	2
Amortization	$ 10,565	$ 10,562	$ 10,321
Non-compete agreements
Goodwill
Finite lived intangible assets useful life	5 years
Trademarks
Goodwill
Finite lived intangible assets useful life	15 years
Trade names
Goodwill
Finite lived intangible assets useful life	10 years
Minimum \| Technical know-how
Goodwill
Finite lived intangible assets useful life	10 years
Minimum \| Customer relationships
Goodwill
Finite lived intangible assets useful life	10 years
Maximum \| Technical know-how
Goodwill
Finite lived intangible assets useful life	20 years
Maximum \| Customer relationships
Goodwill
Finite lived intangible assets useful life	15 years
Cost of goods sold
Goodwill
Amortization	$ 3,482	3,480	3,465
Other operating expenses
Goodwill
Amortization	$ 10,565	$ 10,562	$ 10,321

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.

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