Intangibles and Goodwill Intangible assets, including patents, trademarks, and trade names, are carried at cost less accumulated amortization. Intangibles with  determinable lives are amortized using the straight-line method based on the estimated useful life of the intangible. Intangibles with  indeterminable lives, which consist primarily of corporate trade names, are not amortized, but are tested for impairment annually or  whenever events or changes in circumstances indicate that impairment is possible. We record goodwill as the excess of the purchase price over the fair value of the net assets acquired in acquisitions accounted for  under the purchase method of accounting. We test goodwill for impairment annually, or more frequently if circumstances indicate  possible impairment. We evaluated our goodwill for impairment by comparing the fair value of each of our reporting units, which are our reportable  segments, to their net carrying value as of the balance sheet date. We estimated the fair value of each reporting unit using a  discounted future cash flow analysis. Estimated future cash flows were based on the Company’s best estimate of future performance.  Our impairment analysis is quantitative; however, it includes subjective estimates based on assumptions regarding future growth rates,  interest rates and operating expenses. If the carrying value of the reporting unit exceeds the fair value determined, an impairment loss  is recorded to the extent that the implied fair value of the goodwill of the reporting unit is less than its carrying value. Any subsequent  impairment loss could result in a material adverse effect upon our financial position and results of operations. We did not record  impairment charges relating to our goodwill or our indefinite-lived intangible assets during the years ended December 31, 2013,  2012 or 2011. We have never identified nor recorded any impairments relating to the goodwill of our current continuing operations. Cash surrender value of life insurance relates to postretirement benefit plans. See Note 10 Pensions and Other Postretirement Benefit  Plans. Investments include unconsolidated affiliates accounted for under the equity method where the operations of these entities are  in-line with those of our core businesses. These entities are not considered special purpose entities nor do we have special off-balance  sheet arrangements through these entities. The debt issuance costs are being amortized over the life of the respective debt instruments. Other assets consisted of the following (in thousands): Other Assets Trade accounts payable are recorded at their invoiced amounts and do not bear interest. The carrying value of accounts payable is  considered to be representative of its respective fair value. We recognize deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the  Consolidated Financial Statements or tax returns. Deferred tax assets and liabilities are determined based on the difference between  the financial statement and the tax basis of assets and liabilities using enacted tax rates in effect for the year in which the asset is  recovered or the liability is settled. We include interest and penalties from tax judgments in income tax expense. We record a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in our tax  return. We also recognize interest and penalties, if any, related to unrecognized tax benefits in income tax expense. See Note 9  Income Taxes. 43 2013 2012 Cash surrender value of life insurance $ 32,075 $ 21,736 Investments in unconsolidated affiliates 1,907 1,851 Debt issuance costs 1,646 2,125 Other 3,952 3,197 Total other assets $ 39,580 $ 28,909 Accounts Payable Income Taxes