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Goodwill | 9 Months Ended
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Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL | NOTE 8 – GOODWILL A summary of the activity in goodwill is presented below:
|  | Nine Months Ended September 30, |
($ in thousands) |  | 2021 |  |  | 2020 |
Beginning balance |  | $ | 22,091 |  |  | $ | 17,792 |
Acquired goodwill |  |  | - |  |  |  | 4,325 |
Measurement period adjustments |  |  | - |  |  |  | (26 | )
Ending balance |  | $ | 22,091 |  |  | $ | 22,091 |
Goodwill is not amortized but is evaluated for impairment annually, and on an interim basis if events or circumstances change that indicate an impairment may exist. As of September 30, 2021 and December 31, 2020 the carrying amount of goodwill was $22.1 million. There have been no changes in the carrying amount of the goodwill for the three and nine months ended September 30, 2021 Goodwill is assessed for impairment annually as of December 31, or more frequently if events occur or circumstances change that indicate an impairment may exist. When assessing goodwill for impairment, first, a qualitative assessment can be made to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its estimated carrying value. If the results of the qualitative assessment are not conclusive, a quantitative goodwill test is performed. Alternatively, a quantitative goodwill test can be performed without performing a qualitative assessment. Goodwill was assessed for impairment using a qualitative test performed as of September 30, 2021.. The results of the test indicated no goodwill impairment existed as of that date.

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- References No definition available. + Details
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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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