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5) Value of Business Acquired, Instangible Assets and Goodwill: Schedule of Value of Business Acquired (Tables) | 12 Months Ended
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Dec. 31, 2019
Tables/Schedules |
Schedule of Value of Business Acquired |
|  | December 31
|  | 2019 |  | 2018
Balance at beginning of year |  | $ 5,765,190 |  | $ 6,588,759
Value of business acquired |  | 4,962,831 | (1) | -
Imputed interest at 7% included in earnings |  | 472,916 |  | 421,122
Amortization included in earnings |  | (1,320,456) |  | (1,244,691)
Shadow amortization included in other comprehensive income |  | (3,834) |  | -
Net amortization |  | (851,374) |  | (823,569)
Balance at end of year |  | $ 9,876,647 |  | $ 5,765,190
(1) See Note 20 regarding the acquisition of Kilpatrick Life Insurance Company

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