8. GOODWILL:

At December 31, 2013 and 2012, the Company's goodwill consist of the following:

Gross							Net
Carrying		Accumulated		Accumulated			Carrying
Value		Amortization		Impairment			Value

$	9,798,000		-	$	(8,930,000	)	$	868,000

At December 31, 2013, in connection with the annual impairment testing of Behlman’s goodwill pursuant to ASC 350, the analysis indicated that the fair value for the Behlman reporting unit was greater than the carrying value and therefore the goodwill was not impaired. During 2013 and 2012, the methods used to determine the fair value of the Company’s Behlman and TDL reporting units were an income approach (discounted cash flow analysis based on financial and operating projections) and a market approach (comparison of financial data for publicly traded companies engaged in similar lines of business).

During 2012, in connection with the annual impairment testing of TDL’s goodwill pursuant to ASC 350, the analysis indicated that the fair value for the TDL reporting unit was less than the carrying value and therefore the goodwill was impaired. As a result, the Company recorded an impairment charge for $820,000, representing the remaining carrying value of TDL’s goodwill.

The Company performed a qualitative assessment on Behlman’s goodwill at December 31, 2012. The Company concluded at December 31, 2012 that the fair value of Behlman was more likely than not greater than its carrying amount.