The carrying value of goodwill was $1.0 million as of April 2, 2022 and January 1, 2022, respectively.

Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. The Company reviews goodwill for impairment on an annual basis or whenever events or changes in circumstances indicate the carrying value may not be recoverable. The Company performs an annual impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceed the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax-deductible goodwill carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The Company has determined that it has a single reporting unit for purposes of performing its goodwill impairment test. As the Company uses the market approach to assess impairment, its common stock price is an important component of the fair value calculation. If the Company’s stock price continues to experience significant price and volume fluctuations, this will impact the fair value of the reporting unit and can lead to potential impairment in future periods. The Company performed its annual impairment test during the second quarter of fiscal year 2021 and determined that its goodwill was not impaired.

As of April 2, 2022, the Company had not identified any factors that indicated there was an impairment of its goodwill and determined that no additional impairment analysis was then required.

The following table summarizes the components of gross and net of intangible assets carrying amounts (in thousands):

	April 2, 2022							January 1, 2022
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Remaining Amortization Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Customer relationships	$	340	$	207	$	133	4.86 Years	$	340	$	200	$	140
Developed technology		900		140		760	5.92 Years		900		107		793
Trade names		300		36		264	7.92 Years		300		28		272
In-process R&D		1,000		—		1,000	Not applicable		1,000		—		1,000
Patents		600		600		—	None		600		600		—
	$	3,140	$	983	$	2,157		$	3,140	$	935	$	2,205

For the three months ended April 2, 2022 and April 3, 2021, amortization expense totaled $48 thousand and $19 thousand, respectively.

The amortizations of customer relationships and trade names were charged to sales and marketing expense. The amortization for developed technology was charged to research and development expense. Future estimated amortization expense excluding in-process R&D (in thousands):