GOODWILL (Tables)

9 Months Ended

Sep. 30, 2024

GOODWILL

Schedule of goodwill

	September 30,		December 31,
	2024		2023
Consumer
Opening balance	$	300,000	$	—
Additions (reductions) (1)		(300,000)		300,000
Sub-total		—		300,000
Commercial
Opening balance		3,621,453		3,621,453
Additions (reductions)		—		—
Sub-total		3,621,453		3,621,453
	$	3,621,453	$	3,921,453

(1) The decrease in goodwill of $300 thousand for the nine months ended September 30, 2024, related to measurement period adjustments pertaining to the Kretchmer Transaction.