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INTANGIBLE ASSETS
9 Months Ended
Sep. 27, 2020
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets INTANGIBLE ASSETS
 
Intangible assets are stated net of accumulated amortization of $47.8 million and $44.3 million at September 27, 2020 and December 29, 2019, respectively. During the thirty-nine week periods ended September 27, 2020, the Company added software assets of $150,794 and reclassified $976,954 from property and equipment related to the information technology improvement project. Amortization expense for the fiscal years are comprised of following:
 Thirteen Weeks EndedThirty-nine Weeks Ended
 September 27,
2020
September 29,
2019
September 27,
2020
September 29,
2019
Client partner lists$918,349 $881,525 $3,009,370 $2,671,149 
Covenant not to compete66,395 39,936 202,479 124,436 
Acquisition intangibles984,744 921,461 3,211,849 2,795,585 
Computer software - amortization expense79,486 71,019 264,567 228,796 
Amortization expense1,064,230 992,480 3,476,416 3,024,381 
Computer software - selling, general and administrative expense18,823 19,490 56,466 44,382 
Total expense$1,083,053 $1,011,970 $3,532,882 $3,068,763 

As a result of the certain business developments and changes in the Company's long-term projections, during second quarter 2020, the Company concluded a triggering event had occurred that required an interim impairment assessment to be performed (see Note 2). In the Professional segment, the Company recognized a $3.7 million trade name impairment loss and a $3.5 million client partner list impairment loss during the thirty-nine week periods ended September 27, 2020.