Goodwill consists of the excess of the purchase price over the fair value of identifiable net assets of businesses acquired. At December 31, 2025, and 2024, approximately $90,000 of goodwill was allocated to the Medical Practice Management segment and the balance was allocated to the Healthcare IT segment. The following is the summary of the changes to the carrying amount of goodwill for the years ended December 31, 2025 and 2024:

 SCHEDULE OF CHANGES TO CARRYING AMOUNT OF GOODWILL

Below is a summary of intangible asset activity for the years ended December 31, 2025 and 2024:

 SCHEDULE OF INTANGIBLE ASSETS ACTIVITY

We reviewed our other long-term assets for impairment. We determined that the fair value of these assets exceeded their carrying value and that there was no impairment. There were no triggering events during the year ended December 31, 2025.

The amount for capitalized software represents payroll and development costs incurred for internally developed software. Other intangible assets primarily represent non-compete agreements, purchased and acquired software and trademarks. Amortization expense was approximately $12.4 million and $12.1 million for the years ended December 31, 2025 and 2024, respectively. The weighted-average amortization period is three years.

As of December 31, 2025, future amortization expense scheduled to be expensed is as follows:

 SCHEDULE OF INTANGIBLE ASSETS, FUTURE AMORTIZATION EXPENSE