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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Jan. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Finite-Lived Intangible Assets | Finite and indefinite lived intangible assets from continuing operations consist of the following at:
|  | January 1, 2023
|  | Gross Value |  | Accumulated Amortization |  | Net Carrying Value
Finite lives: |  |  |  |  |  |
Client partner lists |  | $ | 58,609,423 |  |  | $ | 38,227,373 |  |  | $ | 20,382,050 |
Covenant not to compete |  | 2,391,385 |  |  | 1,886,225 |  |  | 505,160 |
Computer software |  | 7,207,568 |  |  | 3,086,933 |  |  | 4,120,635 |
|  | 68,208,376 |  |  | 43,200,531 |  |  | 25,007,845 |
Indefinite lives: |  |  |  |  |  |
Trade names |  | 23,977,000 |  |  | 1,432,434 |  |  | 22,544,566 |
Total |  | $ | 92,185,376 |  |  | $ | 44,632,965 |  |  | $ | 47,552,411 |
|  | December 26, 2021
|  | Gross Value |  | Accumulated Amortization |  | Net Carrying Value
Finite lives: |  |  |  |  |  |
Client partner lists |  | $ | 44,732,838 |  |  | $ | 36,112,796 |  |  | $ | 8,620,042 |
Covenant not to compete |  | 2,341,385 |  |  | 1,663,444 |  |  | 677,941 |
Computer software |  | 3,594,313 |  |  | 1,851,952 |  |  | 1,742,361 |
|  | 50,668,536 |  |  | 39,628,192 |  |  | 11,040,344 |
Indefinite lives: |  |  |  |  |  |
Trade names |  | 23,977,000 |  |  | 1,432,434 |  |  | 22,544,566 |
Total |  | $ | 74,645,536 |  |  | $ | 41,060,626 |  |  | $ | 33,584,910 |
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense | Estimated future amortization expense from continuing operations for the next five years and thereafter is as follows:
Fiscal Years Ending: |
2023 | $ | 6,563,709 |
2024 | 5,442,478 |
2025 | 4,017,497 |
2026 | 2,882,030 |
2027 | 2,329,279 |
Thereafter | 3,772,852 |
Total | $ | 25,007,845 |

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