(8)   Intangible Assets

Goodwill

There were no changes in the carrying amounts of goodwill or other intangible assets not subject to amortization during the three months ended March 31, 2020.

Intangible Assets Subject to Amortization

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Amortization expense for intangible assets with finite useful lives was $198 million and $182 million for the three months ended March 31, 2020 and 2019, respectively. Based on its amortizable intangible assets as of March 31, 2020, Liberty expects that amortization expense will be as follows for the next five years (amounts in millions):

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