Š At December 31, 2013, our Consolidated Balance Sheet reflected $96.3 million of indefinite lived trade name assets, which includes, $33.2 million associated with the trade name acquired as part of the acquisition of GLS and $63.1 million associated with trade names acquired as part of the ColorMatrix acquisition. Goodwill as of December 31, 2013 and 2012, and changes in the carrying amount of goodwill by segment were as follows: Global Specialty Engineered Materials Global Color, Additives and Inks Designed Structures Performance Products PolyOne Distribution Total Goodwill, gross at January 1, 2012 $ 101.4 $ 313.4 $ — $ 182.4 $ 1.6 $ 598.8 impairment losses (12.2) (16.1) — (175.0) — (203.3) Goodwill, net at January 1, 2012 89.2 297.3 — 7.4 1.6 395.5 Acquisitions of businesses 10.0 0.6 — — — 10.6 Currency translation and other adjustments (0.6) — — — — (0.6) December 31, 2012 98.6 297.9 — 7.4 1.6 405.5 Acquisitions of businesses 1.8 12.4 136.3 3.6 — 154.1 Currency translation and other adjustments (0.5) (0.1) — — — (0.6) December 31, 2013 $ 99.9 $ 310.2 $ 136.3 $ 11.0 $ 1.6 $ 559.0 At December 31, 2013, PolyOne had $99.7 million of indefinite-lived other intangible assets that are not subject to amortization, consisting of a trade name of $33.2 million acquired as part of the 2008 acquisition of GLS Corporation (GLS), trade names of $63.1 million acquired as part of the acquisition of ColorMatrix and $3.4 million of in-process research and development (IPR&D) acquired as part of the ColorMatrix acquisition. Indefinite-lived intangible assets consist of a trade name acquired as part of the January 2008 acquisition of GLS, trade names acquired as part of the December 2011 acquisition of ColorMatrix, and in-process research and development acquired as part of the ColorMatrix acquisition.

Š At December 31, 2014, our Consolidated Balance Sheet reflected $96.3 million of indefinite lived trade name assets, which includes, $33.2 million associated with the trade name acquired as part of the acquisition of GLS and $63.1 million associated with trade names acquired as part of the ColorMatrix Š We estimate the fair value of trade names using a “relief from royalty payments” approach. Goodwill as of December 31, 2014 and 2013, and changes in the carrying amount of goodwill by segment were as follows: Global Specialty Engineered Materials Global Color, Additives and Inks Designed Structures Solutions Performance Products Solutions PolyOne Distribution Total Goodwill, gross at January 1, 2013 $ 110.8 $ 314.0 $ — $ 182.4 $ 1.6 $ 608.8 impairment losses (12.2) (16.1) — (175.0) — (203.3) Goodwill, net at January 1, 2013 98.6 297.9 — 7.4 1.6 405.5 Acquisitions of businesses 1.8 12.4 136.3 3.6 — 154.1 Currency translation (0.5) (0.1) — — — (0.6) December 31, 2013 99.9 310.2 136.3 11.0 1.6 559.0 Acquisitions of businesses — 23.5 8.4 0.2 — 32.1 Currency translation (0.5) — — — — (0.5) December 31, 2014 $ 99.4 $ 333.7 $ 144.7 $ 11.2 $ 1.6 $ 590.6 At December 31, 2014, PolyOne had $99.7 million of indefinite-lived other intangible assets that are not subject to amortization, consisting of a trade name of $33.2 million acquired as part of the 2008 acquisition of GLS Corporation (GLS), trade names of $63.1 million acquired as part of the acquisition of ColorMatrix and $3.4 million of in-process research and development (IPR&D) acquired as part of the ColorMatrix acquisition. Indefinite-lived intangible assets primarily consist of the GLS and ColorMatrix trade names.

Indefinite-lived Intangible Assets Š At December 31, 2015, our Consolidated Balance Sheet reflected $96.3 million of indefinite lived trade name assets, which includes, $33.2 million associated with the trade name acquired as part of the acquisition of GLS and $63.1 million associated with trade names acquired as part of the ColorMatrix acquisition. Goodwill as of December 31, 2015 and 2014, and changes in the carrying amount of goodwill by segment were as follows: Engineered Materials Color, Additives and Inks Designed Structures Performance Products PolyOne Distribution Total Goodwill, gross at January 1, 2014 $ 112.1 $ 326.3 $ 136.3 $ 186.0 $ 1.6 $ 762.3 impairment losses (12.2) (16.1) — (175.0) — (203.3) Goodwill, net at January 1, 2014 99.9 310.2 136.3 11.0 1.6 559.0 Acquisitions of businesses — 23.5 8.4 0.2 — 32.1 Currency translation (0.5) — — — — (0.5) Balance at December 31, 2014 99.4 333.7 144.7 11.2 1.6 590.6 Acquisitions of businesses — 8.6 — — — 8.6 Currency translation (1.4) (0.1) — — — (1.5) Balance at December 31, 2015 $ 98.0 $ 342.2 $ 144.7 $ 11.2 $ 1.6 $ 597.7 At December 31, 2015, PolyOne had $96.3 million of indefinite-lived intangible assets that are not subject to amortization, consisting of a trade name of $33.2 million acquired as part of the acquisition of GLS Corporation (GLS) and trade names of $63.1 million acquired as part of the acquisition of ColorMatrix Group, Inc. Indefinite-lived intangible assets primarily consist of the GLS and ColorMatrix trade names.

The company was GLS, a global leader in soft-touch thermoplastic elastomers.

GLS™ TPEs with Antimicrobial Technologies Avient Launches GLS™ Thermoplastic Elastomers with Antimicrobial Technology That Protects Against Microbial Growth

Indefinite-lived intangible assets primarily consist of the GLS, ColorMatrix and Gordon Composites trade names.

Indefinite-lived intangible assets primarily consist of the Dyneema, GLS, ColorMatrix, Gordon Composites, and Fiber-Line trade names.

If, after assessing the totality of events and circumstances, we determine it is more likely than not that the fair value is less than carrying value, a quantitative impairment test is performed for each asset, as described above. 41 AVIENT CORPORATION Indefinite-lived intangible assets primarily consist of the GLS, ColorMatrix, Gordon Composites, and Fiber-Line trade names.

Indefinite-lived intangible assets primarily consist of the Dyneema, GLS, ColorMatrix, Gordon Composites, and Fiber-Line trade names.

Indefinite-lived intangible assets primarily consist of the GLS, ColorMatrix and Gordon Composites trade names.