9 .	GOODWILL AND INTANGIBLE ASSETS

Goodwill is attributable to the acquisition of Genasys Spain and Amika Mobile asset purchase and is due to combining the integrated emergency critical communications, mass messaging solutions and software development capabilities with existing LRAD products for enhanced offerings and the skill level of the acquired workforces. The Company periodically reviews goodwill for impairment in accordance with relevant accounting standards. During the

three

months ended

December 31, 2020,

the Company added

$5,663

in goodwill related to the Amika Mobile asset purchase. There were

impairments to goodwill during the

three

months ended

December 31, 2020.

Intangible assets and goodwill related to Genasys Spain are translated from Euros to U.S. dollars at the balance sheet date. The net impact of foreign currency exchange differences arising during the period related to goodwill and intangible assets was an increase of

$156.

Intangible assets and goodwill related to Amika Mobile are translated from Canadian dollars to U.S. dollars at the balance sheet date. During the

three

months ended

December 31, 2020,

the Company added

$2,820

in intangible assets related to the Amika Mobile asset purchase. The net impact of foreign currency exchange differences arising during the period related to goodwill and intangible assets was an increase of

$375.

The Company's intangible assets consisted of the following:

	December 31,			September 30,
	2020			2020
Developed technology	$	3,297		$	655
Customer relationships		990			627
Trade name portfolio		238			228
Non-compete agreements		258			247
Patents		72			72
		4,855			1,829
Accumulated amortization		(1,112	)		(886	)
	$	3,743		$	943

As of

December 31, 2020,

future amortization expense is as follows:

Fiscal year ending September 30,
2021 (remaining nine months)	$	501
2022		664
2023		630
2024		615
2025		480
Thereafter		853
Total estimated amortization expense	$	3,743

Amortization expense was

$182

for the

three

months ended

December 31, 2020.

Amortization expense was

$75

for the

three

months ended

December 31, 2019.