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Intangible and Other Non-Current Assets | 12 Months Ended
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Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Other Assets Disclosure | INTANGIBLE AND OTHER NON-CURRENT ASSETS Intangible and other non-current assets are as follows (in thousands):
| December 31, 2020 |  | December 31, 2021
Tradenames | $ | 23,565 |  |  | $ | 23,565 |
Prepaid agreements not-to-compete, net of accumulated amortization of $3,193 and $3,316, respectively | 2,785 |  |  | 2,247 |
Capitalized commissions on preneed contracts, net of accumulated amortization of $1,594 and $2,278, respectively | 3,141 |  |  | 3,560 |
Other | 51 |  |  | 6 |
Intangible and other non-current assets, net | $ | 29,542 |  |  | $ | 29,378 |
Tradenames Our tradenames have indefinite lives and therefore are not amortized. During the year ended December 31, 2020, we increased tradenames by $0.4 million related to our 2020 acquisitions described in Note 3 to the Consolidated Financial Statements included herein. For our 2021 annual impairment test, we performed a qualitative assessment and concluded there that was no impairment to our intangible assets. During 2020, as a result of economic conditions caused by COVID-19, we performed a quantitative assessment of our tradenames and we recorded an impairment to tradenames for certain of our funeral homes of $1.1 million, as the carrying amount of these tradenames exceeded the fair value. For our 2020 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform an additional quantitative impairment test and concluded there that was no additional impairment to our intangible assets. See Notes 1, 3 and 5 to the Consolidated Financial Statements included herein, for a discussion of the methodology used for our indefinite lived intangible asset impairment test and discussion of our acquisitions and divestitures, respectively. Prepaid Agreements Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one to ten years. Amortization expense was $673,000, $719,000 and $645,000 for the years ended December 31, 2019, 2020 and 2021, respectively. During the year ended December 31, 2020, we divested three funeral homes that had a carrying value of prepaid agreements not-to-compete of $537,000, which was included in the gain or loss on the sale of divestitures and recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations. See Note 5 to the Consolidated Financial Statements included herein, for a discussion of our divestitures. Capitalized Commissions We capitalize our selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts. These costs are amortized on a straight-line basis over the average maturity period for our preneed cemetery merchandise and services contracts and preneed funeral trust contracts, of eight and ten years, respectively. Amortization expense was $558,000, $580,000 and $640,000 for the years ended December 31, 2019, 2020 and 2021, respectively. The aggregate amortization expense for our non-compete agreements and capitalized commissions as of December 31, 2021 is as follows (in thousands):
| Non-Compete Agreements |  | Capitalized Commissions
Years ending December 31, |  |  |
2022 | $ | 548 |  |  | $ | 660 |
2023 | 446 |  |  | 605 |
2024 | 381 |  |  | 544 |
2025 | 372 |  |  | 480 |
2026 | 257 |  |  | 413 |
Thereafter | 243 |  |  | 858 |
Total amortization expense | $ | 2,247 |  |  | $ | 3,560 |

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