measure the amount of impairment loss, if any. The second step of the goodwill impairment test compares the implied fair value of the reporting unit’s goodwill with the book value of that goodwill. If the book value of the reporting unit’s goodwill exceeds the implied fair value of that goodwill, an impairment loss is recog- nized in an amount equal to that excess. The fair value of the reporting unit is allocated to all of the assets and liabilities of that unit as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the purchase price paid to acquire the reporting unit. The estimate of fair value of the Company’s reporting units is determined using various valuation techniques, including using the combination of the income approach and the market approach. The market approach, which contains Level 2 inputs, utilizes readily available market valuation multiples to estimate fair value. The income approach is a valuation technique that utilizes the discounted cash flow (DCF) method, which includes Level 3 inputs. Under the DCF method, the fair value of the asset reflects the present value of the projected earnings that will be generated by each asset after taking into account the revenues and expenses associated with the asset, the relative risk that the cash flows will occur, the contribution of other assets, and an appropriate dis- count rate to reflect the value of the invested capital. Cash flows are estimated for future periods based upon historical data and projections by management. At December 31, 2010, the Company had unamortized goodwill in the amount of $320.4 million. The Company performed its annual impairment analyses of its unamortized goodwill balance as of May 31, 2010, and these tests did not indicate any impair- ment. The fair value of the reporting units substantially exceeds the carrying value. The fair value of the Company’s long-term debt and obligations under capital leases is not significantly different from its carrying value. The Company provides electronic payment processing and other services to the Company’s equity investments, TSYS de México and CUP Data. The foregoing related party services are performed under con- tracts that are similar to its contracts with unrelated third party customers. The Company believes the terms and conditions of transactions between the Company and these related parties are comparable to those which could have been obtained in trans- actions with unaffiliated parties. Through its related party transactions, TSYS generates accounts receivable and liability accounts with TSYS de México and CUP The Company maintains operating accounts outside the United States denominated in currencies other than the U.S. dollar. All amounts in domestic accounts are denominated in U.S. dollars. At December 31, 2010 and 2009, the Company had $29.9 million and $32.2 million, respectively, of cash and cash equivalents in Money Market accounts that had an original maturity date of 90 days or less. The Company considers cash equivalents to be short-term, highly liquid investments that are both readily con- vertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of change in interest rates. The Company and TSYS de México are parties to an agreement where TSYS de México provides processing support to the Com- pany. Processing support fees paid to TSYS de México was $149,000, $147,000 and $141,000 for the years ended Decem- ber 31, 2010, 2009 and 2008, respectively. Cash and cash equivalent balances at December 31 are summa- rized as follows: Data. At December 31, 2010, the Company had an accounts payable balance of $12,500 associated with related parties. The table below details revenues derived from affiliated compa- nies for the years ended December 31, 2010, 2009 and 2008: NOTE 4 Relationships with Affiliated Companies NOTE 5 Cash and Cash Equivalents 40 (in thousands) 2010 2009 2008 Total revenues: TSYS de México . . . . . . . . . . . . . . . . . $51 51 54 CUPData ..................... — 75 44 Totalrevenues.................... $51 126 98 (in thousands) 2010 2009 Cash and cash equivalents in domestic accounts ..................... $347,734 403,720 Cash and cash equivalents in foreign accounts ..................... 47,061 46,534 Total.......................... $394,795 450,254