The Company’s goodwill and definite-lived intangible asset arose primarily from the acquisition of Simply Mac on September 25, 2019. The intangible asset is comprised of the Simply Mac tradename, that is being amortized over 15 years, and the simplyinc.com domain name, that is being amortized over 5 years. The carrying value of the intangible assets consisted of the following as of the dates presented (in thousands):

	October 31, 2020			Dec. 31, 2019			February 1, 2020
	(unaudited)						(unaudited)
Simply Mac Tradename	$	2,092		$	2,092		$	2,092
SimplyInc Domain Name		10			—			—
Subtotal		2,102			2,092			2,092
Less accumulated amortization		(153	)		(37	)		(48	)
Total	$	1,949		$	2,055		$	2,044

Amortization expense for the 13 and 39 weeks ended October 31, 2020 was $35,000 and $105,000, respectively. Amortization expense for the transition period from January 1, 2020 to February 1, 2020 was $11,000.

The carrying amount of goodwill at December 31, 2019, February 1, 2020 and October 31, 2020 amounted to $699,000. The Company performs an impairment test of goodwill on an annual basis during the fourth quarter, or when circumstances indicate that the carrying value of goodwill might be impaired.

Due to the various impacts of COVID-19 to the Company’s business during the 39 weeks ended October 31, 2020, including the temporary closure and limited operating hours of the Company’s stores beginning in late March 2020, the Company determined triggering events had occurred for certain of the Company’s long-lived asset groups that required an interim impairment assessment during the period. This analysis did not result in impairment charges related to long-lived assets and operating lease right of use assets.