NOTE 4: Goodwill and Intangible Assets

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The goodwill is primarily attributable to the planned growth in the combined business after the acquisition of CASE. Goodwill is not amortized to earnings, but instead is reviewed for impairment at least annually, absent any interim indicators of impairment. The carrying amount of goodwill was $1.3 million as of December 31, 2022.

The gross carrying amounts and accumulated amortization of the intangible assets with determinable lives are as follows (in thousands):

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Intangible assets amortization expense totalling $114 for the year ended December, 31, 2022 was recorded in sales and marketing and cost of revenue, net service in the amounts of $73 and $41, respectively.

As of December 31, 2022, future intangible assets amortization expense for each of the next five years and thereafter is as follows (in thousands):

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