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 the

thirteen

week period ended

April 3, 2021,

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 through the balance of fiscal

2021,

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

April 3, 2021

was recorded as a result of such review.

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.

Details of intangible assets by class at

April 3, 2021

and

January 2, 2021:

	April 3, 2021		January 2, 2021
Restricted covenants	$	8	$	12
Customer relationships		7		83

Total intangible assets	$	15	$	95

Amortization expense of acquired intangible assets for both of the

thirteen

week periods ended

April 3, 2021

and

March 28, 2020

was

$80.