Goodwill consists of the excess of the purchase price over the fair value of identifiable net assets of businesses acquired. At June 30, 2026 and December 31, 2025, 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 carrying amount of goodwill for the six months ended June 30, 2026 and the year ended December 31, 2025:

SCHEDULE OF CHANGES TO CARRYING AMOUNT OF GOODWILL 

Intangible assets – net as of June 30, 2026 and December 31, 2025 consist of the following:

SCHEDULE OF INTANGIBLE ASSETS 

Capitalized software represents payroll and development costs incurred for internally developed software. Other intangible assets primarily represent purchased intangibles. Amortization expense for the three months ended June 30, 2026 and 2025 was approximately $3.0 million and $2.8 million, respectively, and for the six months ended June 30, 2026 and 2025 was approximately $6.3 million and $5.6 million, respectively. The weighted-average amortization period remaining is approximately two years.

As of June 30, 2026, future amortization is scheduled to be expensed as follows:

SCHEDULE OF INTANGIBLE ASSETS, FUTURE AMORTIZATION EXPENSE