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GOODWILL AND OTHER INTANGIBLE ASSETS | 3 Months Ended
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Dec. 31, 2023
GOODWILL AND OTHER INTANGIBLE ASSETS |
GOODWILL AND OTHER INTANGIBLE ASSETS | 3. GOODWILL AND OTHER INTANGIBLE ASSETS ​ Goodwill at December 2023 and September 2023 was as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December |  | September
​ | ​ | 2023 | ​ | 2023
Wholesale Segment | ​ | $ | 5,778,325 | ​ | $ | 5,778,325
​ Other intangible assets at December 2023 and September 2023 consisted of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December |  | September
​ | ​ | 2023 | ​ | 2023
Customer lists (Wholesale Segment) (less accumulated amortization of $0.3 million at December 2023 and $0.2 million at September 2023) | ​ | $ | 3,168,947 | ​ | $ | 3,226,480
Non-competition agreements (Wholesale Segment) (less accumulated amortization of $0.1 million at both December 2023 and September 2023) | ​ | ​ | 176,253 | ​ | ​ | 199,503
Tradename (Wholesale Segment) (less accumulated amortization of $0.2 million at December 2023 and $0.1 million at September 2023) | ​ | ​ | 1,305,310 | ​ | ​ | 1,358,952
Trademarks and tradenames (Retail Segment) | ​ | ​ | 500,000 | ​ | ​ | 500,000
​ | ​ | $ | 5,150,510 | ​ | $ | 5,284,935
​ Goodwill and Retail Segment trademarks and tradenames are considered to have indefinite useful lives and therefore no amortization has been taken on these assets. Goodwill recorded on the Company’s consolidated balance sheets represent amounts allocated to its wholesale reporting unit which totaled approximately $5.8 million at both December 2023 and September 2023. 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 2023. ​ At December 2023, identifiable intangible assets considered to have finite lives were represented by customer lists which are being amortized over 15 years, a non-competition agreement which is being amortized over three years, a non-competition agreement which is being amortized over five years, and a tradename in our Wholesale Segment that is being amortized over seven years. These intangible assets are evaluated for accelerated attrition or amortization adjustments if warranted. Amortization expense related to these assets was approximately $0.1 million for the three-month period ended December 2023 and less than $0.1 million for the three-month period ended December 2022. ​ Estimated future amortization expense related to identifiable intangible assets with finite lives was as follows at December 2023:
​ | ​ | ​ | ​
​ | ​ | December
​ |  | 2023
Fiscal 2024 (1) | ​ | $ | 403,276
Fiscal 2025 | ​ | ​ | 506,869
Fiscal 2026 | ​ | ​ | 463,703
Fiscal 2027 | ​ | ​ | 463,703
Fiscal 2028 | ​ | ​ | 451,043
Fiscal 2029 and thereafter | ​ | ​ | 2,361,916
​ | ​ | $ | 4,650,510
(1) | Represents amortization for the remaining nine months of Fiscal 2024.

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