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GOODWILL AND OTHER INTANGIBLE ASSETS | 9 Months Ended
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Jun. 30, 2022
GOODWILL AND OTHER INTANGIBLE ASSETS |
GOODWILL AND OTHER INTANGIBLE ASSETS | 4. GOODWILL AND OTHER INTANGIBLE ASSETS ​ Goodwill at June 2022 and September 2021 was as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | June |  | September
Wholesale Segment |  | 2022 |  | 2021
Beginning Balance | ​ | $ | 4,436,950 | ​ | $ | 4,436,950
Acquisition of Team Sledd, LLC | ​ |  | 841,000 | ​ |  | —
Ending Balance | ​ | $ | 5,277,950 | ​ | $ | 4,436,950
​ Other intangible assets at June 2022 and September 2021 consisted of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | June |  | September
​ |  | 2022 |  | 2021
Customer list (Wholesale Segment) | ​ | $ | 1,425,978 | ​ | $ | —
Non-competition agreement (Wholesale Segment) | ​ | ​ | 209,667 | ​ | ​ | —
Trademarks and tradenames (Retail Segment) | ​ | ​ | 500,000 | ​ | ​ | 500,000
​ | ​ | $ | 2,135,645 | ​ | $ | 500,000
​ Goodwill, trademarks and tradenames are considered to have indefinite useful lives and therefore no amortization has been recorded on these assets. Goodwill recorded on the Company’s consolidated balance sheet represents amounts allocated to its wholesale reporting unit which totaled approximately $5.3 million and $4.4 million at June 2022 and September 2021, respectively. The Company performs its annual impairment testing during the fourth fiscal quarter of each year or as circumstances change or necessitate. There have been no material changes to the Company’s impairment assessments since its fiscal year ended September 2021. ​ At June 2022, identifiable intangible assets considered to have finite lives were represented by a customer list which is being amortized over fifteen years and a non-competition agreement which is being amortized over three years. These intangible assets are evaluated for accelerated attrition or amortization adjustments if warranted. Amortization expense related to these assets was less than $0.1 million for both the three and nine month periods ended June 2022. ​ Estimated future amortization expense related to identifiable intangible assets with finite lives was as follows at June 2022: ​
​ | ​ | ​ | ​
​ | ​ | June
​ |  | 2022
Fiscal 2022 (1) | ​ | $ | 42,533
Fiscal 2023 | ​ | ​ | 170,130
Fiscal 2024 | ​ | ​ | 170,130
Fiscal 2025 | ​ | ​ | 139,303
Fiscal 2026 and thereafter | ​ | ​ | 1,113,549
​ | ​ | $ | 1,635,645
(1) | Represents amortization for the remaining three months of Fiscal 2022.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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