GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

The changes in the carrying amount of goodwill

The changes in the carrying amount of goodwill for the year ended December 31, 2020 and nine months ended September 30, 2021 by company are as follows:

	Ecessa		IVDesk		Total
January 1, 2020	$	—	$	—	$	—
Acquisition		1,341,000		745,000		2,086,000
December 31, 2020	$	1,341,000	$	745,000	$	2,086,000
September 30, 2021	$	1,341,000	$	745,000	$	2,086,000
Gross goodwill		1,341,000		745,000		2,086,000
Accumulated impairment loss		—		—		—
Balance at September 30, 2021	$	1,341,000	$	745,000	$	2,086,000

The changes in the carrying amount of goodwill for the year ended December 31, 2020 by company are as follows: 

		Ecessa		IVDesk		Total
January 1, 2020	$	—	$	—	$	—
Acquisition		1,341,000		745,000		2,086,000
December 31, 2020	$	1,341,000	$	745,000	$	2,086,000
Gross goodwill		1,341,000		745,000		2,086,000
Accumulated impairment loss		—		—		—
Balance at December 31, 2020	$	1,341,000	$	745,000	$	2,086,000

The estimated future amortization expense for identifiable intangible assets during the next five fiscal years is as follows:

The Company’s identifiable intangible assets with finite lives are being amortized over their estimated useful lives and were as follows:

		September 30, 2021
	Gross Carrying Amount		Accumulated Amortization		Net
Trade Name/Trademark/Internet Domain Assets	$	101,000	$	(12,000)	$	89,000
Non-compete Agreements		80,000		(36,000)		44,000
Customer Relationships		1,010,000		(160,000)		850,000
Internally Developed Software		1,800,000		(342,000)		1,458,000
	$	2,991,000	$	(550,000)	$	2,441,000

		December 31, 2020
	Gross Carrying Amount		Accumulated Amortization		Net
Trade Name/Trademark/Internet Domain Assets	$	90,000	$	(5,000)	$	85,000
Non-compete Agreements		80,000		(16,000)		64,000
Customer Relationships		1,010,000		(34,000)		976,000
Internally Developed Software		1,800,000		(150,000)		1,650,000
	$	2,980,000	$	(205,000)	$	2,775,000

The Company’s identifiable intangible assets with finite lives (excluding the provisional $720,000 related to IVDesk) are being amortized over their estimated useful lives and were as follows:

	December 31, 2020
	Gross Carrying Amount		Accumulated Amortization			Net
Trade Name/Trademark/Internet Domain Assets	$	90,000	$	(5,000	)	$	85,000
Non-compete Agreements		80,000		(16,000	)		64,000
Customer Relationships		290,000		(34,000	)		256,000
Internally Developed Software		1,800,000		(150,000	)		1,650,000
	$	2,260,000	$	(205,000	)	$	2,055,000

Amortization expense on these identifiable intangible assets was $205,000 and $0 in 2020 and 2019 respectively. The amortization expense is included in selling, general and administrative expenses. The estimated future amortization expense for identifiable intangible assets during the next five fiscal years is as follows:

Year Ending December 31:
2021	$	351,000
2022		351,000
2023		335,000
2024		324,000
2025		290,000
Thereafter		404,000

The estimated future amortization expense for identifiable intangible assets during the next five fiscal years is as follows:

Amortization expense on these identifiable intangible assets was $346,000 and $106,000 in first nine months of 2021 and 2020 respectively. The amortization expense is included in selling, general and administrative expenses. The estimated future amortization expense for identifiable intangible assets during the next five fiscal years is as follows:

Year Ending December 31:
Q4 2021	$	111,000
2022		442,000
2023		426,000
2024		415,000
2025		381,000
Thereafter		666,000

Amortization expense on these identifiable intangible assets was $205,000 and $0 in 2020 and 2019 respectively. The amortization expense is included in selling, general and administrative expenses. The estimated future amortization expense for identifiable intangible assets during the next five fiscal years is as follows:

Year Ending December 31:
2021	$	351,000
2022		351,000
2023		335,000
2024		324,000
2025		290,000
Thereafter		404,000