Intangible and Other Non-Current Assets

12 Months Ended

Dec. 31, 2022

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Intangible and other non-current assets are as follows (in thousands):


	December 31, 2021		December 31, 2022
Tradenames	$	23,565	$	25,610
Capitalized commissions on preneed contracts, net of accumulated amortization of $2,278 and $2,990, respectively	3,560		4,048
Prepaid agreements not-to-compete, net of accumulated amortization of $3,316 and $3,515, respectively	2,247		1,877
Internal-use software, net of accumulated amortization of $200	—		1,271
Other	6		124
Intangible and other non-current assets, net	$	29,378	$	32,930

Tradenames

During the year ended December 31, 2022, we increased the value of our tradenames by $2.0 million related to our 2022 acquisitions described in Note 3 to the Consolidated Financial Statements.

See Notes 1 and 3 to the Consolidated Financial Statements for a discussion of the methodology used for our indefinite lived intangible asset impairment test and discussion of our acquisitions, respectively.

Capitalized Commissions

Amortization expense was $580,000, $640,000 and $712,000 for the years ended December 31, 2020, 2021 and 2022, respectively.

Prepaid Agreements

Prepaid agreements not-to-compete are amortized over the term of the respective agreements, generally ranging from one to ten years. Amortization expense was $719,000, $645,000 and $574,000 for the years ended December 31, 2020, 2021 and 2022, respectively.

Internal-use Software

Internal-use software is typically amortized on a straight-line basis over five years. Amortization expense was $200,000 for the year ended December 31, 2022.

The aggregate amortization expense for our capitalized commissions, prepaid agreements and internal-use software as of December 31, 2022 is as follows (in thousands):


	Capitalized Commissions		Prepaid Agreements		Internal-use Software
Years ending December 31,
2023	$	742	$	536	$	314
2024	681		391		283
2025	616		382		226
2026	549		267		221
2027	484		147		220
Thereafter	976		154		7
Total amortization expense	$	4,048	$	1,877	$	1,271