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INTANGIBLE ASSETS
 12 Months Ended
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS INTANGIBLE ASSETS
In the first quarter of Fiscal 2023, management decided to eliminate the use of various trade names and go to market under the BGSF brand. Management’s rebranding created an impairment charge of $22.5 million. The Company determined that there were no impairment indicators for these assets in Fiscal 2022.
Finite and indefinite lived intangible assets consist of the following at (in thousands):
 December 31, 2023
Gross ValueAccumulated
Amortization		Net
Carrying
Value
Finite lives:   
Client partner lists$69,114 $44,150 $24,964 
Covenants not to compete2,743 2,153 590 
Computer software7,825 3,009 4,816 
Total$79,682 $49,312 $30,370 
 
 January 1, 2023
Gross ValueAccumulated
Amortization		Net
Carrying
Value
Finite lives:   
Client partner lists$58,609 $38,227 $20,382 
Covenants not to compete2,391 1,886 505 
Computer software7,208 3,087 4,121 
68,208 43,200 25,008 
Indefinite lives:
Trade names23,977 1,433 22,544 
Total$92,185 $44,633 $47,552 

Estimated future amortization expense for the next five years and thereafter is as follows (in thousands): 
Fiscal Years Ending: 
2024$7,185 
20255,593 
20264,332 
20273,125 
20282,469 
Thereafter7,666 
Total$30,370 
Total amortization expense from continuing operations for Fiscal 2023, 2022 and 2021 was $7.3 million, $3.5 million and $3.0 million, respectively. In Fiscal 2023, the Company added software assets of $1.5 million and reclassified $0.2 million from property and equipment related to the information technology improvement project.