. the company adopted sfas no . 142 , goodwill and other intangible assets , in the first quarter of fiscal 2002 . sfas no . 142 requires that goodwill and intangible assets with indefinite useful lives no longer be amortized , but instead be tested for impairment at least annually or sooner whenever events or changes in circumstances indicate that they may be impaired . prior to fiscal 2002 , goodwill was amortized using the straight-line method over its estimated useful life