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GOODWILL AND OTHER INTANGIBLE ASSETS | 12 Months Ended
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Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND OTHER INTANGIBLE ASSETS | GOODWILL AND OTHER INTANGIBLE ASSETS The following table presents changes in goodwill for the years ended December 31, 2021 and 2020.
| 2021 |  | 2020
Balance, beginning of year | $ | 18,724 |  |  | $ | 19,925 |
Adjustments to acquired goodwill (1) | — |  |  | (1,201) |
Balance, end of year | $ | 18,724 |  |  | $ | 18,724 |
(1) The Company finalized its purchase accounting adjustments associated with Hamilton as of May 1, 2020. Goodwill is not amortized, but is reviewed for potential impairment on at least an annual basis, with testing between annual tests if an event occurs or circumstances change that could potentially reduce the fair value of a reporting unit. The Company completes its annual goodwill impairment assessment as of November 30. The Company conducted its last annual goodwill impairment test as of November 30, 2021 using generally accepted valuation methods. As a result of that impairment test, no goodwill impairment was identified. No changes occurred that would impact the results of that analysis through December 31, 2021. The following tables present changes in and components of other intangible assets for the years ended December 31, 2021 and 2020.
| 2021 |  | 2020
Balance, beginning of year | $ | 5,458 |  |  | $ | 7,180 |
Amortization expense | (1,275) |  |  | (1,569) |
Impairment | — |  |  | (153) |
Balance, end of year | $ | 4,183 |  |  | $ | 5,458 |
| 2021 |  | 2020
| Gross Carrying Amount |  | Accumulated Amortization |  | Gross Carrying Amount |  | Accumulated Amortization
Amortized intangible assets: |  |  |  |  |  |  |
Core deposit intangibles | $ | 8,390 |  |  | $ | 4,208 |  |  | $ | 8,390 |  |  | $ | 2,935 |
Other client relationship intangibles | 25 |  |  | 24 |  |  | 25 |  |  | 22 |
Total | $ | 8,415 |  |  | $ | 4,232 |  |  | $ | 8,415 |  |  | $ | 2,957 |
No impairment charge was recorded on other intangible assets during the year ended December 31, 2021. During the year ended December 31, 2020, other client relationship intangibles with a gross carrying amount of $149 thousand were fully amortized and there was a further reduction of the gross carrying amount of $350 thousand due to the dissolution of Wheatland, which resulted in an impairment charge of $153 thousand. The following table presents future estimated aggregate amortization expense at December 31, 2021.
2022 |  | $ | 1,105 |
2023 |  | 935 |
2024 |  | 766 |
2025 |  | 596 |
2026 |  | 427 |
Thereafter |  | 354 |
|  | $ | 4,183 |
The Company incurred amortization expense of $1.3 million, $1.6 million and $1.6 million, respectively, in the years ending December 31, 2021, 2020 and 2019.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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