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5) Value of Business Acquired and Goodwill: Schedule of Value of Business Acquired (Tables) | 12 Months Ended
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Dec. 31, 2017
Tables/Schedules |
Schedule of Value of Business Acquired |
|  | December 31
|  | 2017 |  | 2016
Balance at beginning of year |  | $ 7,570,300 |  | $ 8,743,773
Value of business acquired |  | - |  | -
Imputed interest at 7% |  | 39,767 |  | 45,762
Amortization |  | (1,021,308) |  | (1,219,235)
Net amortization charged to income |  | (981,541) |  | (1,173,473)
Balance at end of year |  | $ 6,588,759 |  | $ 7,570,300

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