(5)   Intangible Assets

Goodwill

Changes in the carrying amount of goodwill are as follows:

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Intangible Assets Subject to Amortization

Amortization expense for intangible assets with finite useful lives was $73 million and $79 million for the three months ended September 30, 2024 and 2023, respectively, and $223 million and $231 million for the nine months ended September 30, 2024 and 2023, respectively. Based on its amortizable intangible assets as of September 30, 2024, Qurate Retail expects that amortization expense will be as follows for the next five years (amounts in millions):

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