Goodwill

9 Months Ended

Sep. 30, 2022

Goodwill

Goodwill

10. Goodwill

The following table shows the change in carrying amount of goodwill:

Goodwill - January 1, 2021	$	3,132,491
Dispositions		(2,948,655)
Goodwill - December 31, 2021 and September 30, 2022	$	183,836

Goodwill is tested for impairment annually or more frequently if indicators of impairment exist or if a decision is made to dispose of business. The valuation date for the Company’s annual impairment testing is December 31. On this date the Company performed a Step 1 goodwill impairment analysis. No indicators of impairment exists as of September 30, 2022.