INTANGIBILE ASSETS

12 Months Ended

Dec. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

INTANGIBLE ASSETS

Finite and indefinite lived intangible assets consist of the following at:

	December 30, 2018
	Gross Value		Accumulated Amortization		Net Carrying Value
Finite lives:
Client partner lists	$	51,609,561	$	36,931,448	$	14,678,113
Covenant not to compete	1,918,000		1,499,005		418,995
Computer software	848,111		391,612		456,499
	54,375,672		38,822,065		15,553,607
Indefinite lives:
Trade names	18,913,000		1,432,434		17,480,566
Total	$	73,288,672	$	40,254,499	$	33,034,173

	December 31, 2017
	Gross Value		Accumulated Amortization		Net Carrying Value
Finite lives:
Client partner lists	$	51,609,561	$	33,072,346	$	18,537,215
Covenant not to compete	1,918,000		1,289,755		628,245
Computer software	839,180		161,920		677,260
	54,366,741		34,524,021		19,842,720
Indefinite lives:
Trade names	18,913,000		1,432,434		17,480,566
Total	$	73,279,741	$	35,956,455	$	37,323,286

Estimated future amortization expense for the next five years and thereafter is as follows: 

Fiscal Years Ending:
2019	$	3,852,593
2020	2,903,452
2021	1,564,541
2022	1,361,281
2023	1,321,975
Thereafter	4,549,765
Total	$	15,553,607

Total amortization expense for Fiscal 2018, 2017 and 2016 was $4.3 million, $5.7 million and $6.2 million, respectively.