8.	Intangible Assets

The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset

may

not

be recoverable. When the Company determines that it is probable that undiscounted future cash flows will

not

be sufficient to recover an asset’s carrying amount, the asset is written down to its fair value. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or fair value less cost to sell. The Company’s intangible assets consist of customer relationships and non-compete agreements. During all periods presented, the Company determined that

impairment of intangible assets exists. During the

thirteen

week period ended

March 28, 2020,

the Company reviewed the carrying value of its intangible assets due to the events and circumstances surrounding the COVID-

pandemic. While COVID-

has negatively impacted the Company, and the Company expects this negative impact to continue at least over the next

two

quarters, the Company does

not

believe at this time that this negative impact is permanent. As such,

impairment loss on the Company’s intangible assets during the

thirteen

week period ended

March 28, 2020

was recorded as a result of such review. There was

impairment loss recognized on the Company’s intangible assets or goodwill during the

thirteen

week period ended

March 30, 2019.

All of the Company’s intangible assets are associated with the Engineering segment. Intangible assets other than goodwill are amortized over their useful lives. Intangible assets are carried at cost, less accumulated amortization.

	March 28, 2019		December 28, 2019
Restricted covenants	$	25	$	28
Customer relationships		311		388

Total intangible assets	$	336	$	416

Amortization expense of intangible assets for the

thirteen

week periods ended

March 28, 2020

and

March 30, 2019

was

$80

and

$82,

respectively.