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5) Value of Business Acquired and Goodwill: Schedule of Value of Business Acquired (Tables)
12 Months Ended
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