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INTANGIBLE ASSETS

12 Months Ended

Dec. 29, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

INTANGIBLE ASSETS

Finite and indefinite lived intangible assets consist of the following at:



		December 29, 2019
		Gross Value				Accumulated Amortization				Net Carrying Value
Finite lives:
Client partner lists		$	52,358,991			$	40,462,549			$	11,896,442
Covenant not to compete		2,615,585				1,662,220				953,365
Computer software		1,228,057				750,457				477,600
		56,202,633				42,875,226				13,327,407
Indefinite lives:
Trade names		21,913,000				1,432,434				20,480,566
Total		$	78,115,633			$	44,307,660			$	33,807,973



		December 30, 2018
		Gross Value				Accumulated Amortization				Net Carrying Value
Finite lives:
Client partner lists		$	51,609,561			$	36,931,448			$	14,678,113
Covenant not to compete		1,918,000				1,499,005				418,995
Computer software		848,111				391,612				456,499
		54,375,672				38,822,065				15,553,607
Indefinite lives:
Trade names		18,913,000				1,432,434				17,480,566
Total		$	73,288,672			$	40,254,499			$	33,034,173

Estimated future amortization expense for the next five years and thereafter is as follows:



Fiscal Years Ending:
2020	$	3,399,649
2021	1,781,077
2022	1,685,982
2023	1,633,332
2024	1,546,195
Thereafter	3,281,172
Total	$	13,327,407

Total amortization expense for Fiscal 2019, 2018 and 2017 was $4.0 million, $4.3 million and $5.7 million, respectively.