General form of registration statement for all companies including face-amount certificate companies

GOODWILL AND INTANGIBLE ASSETS (Details 1)

v3.21.2
GOODWILL AND INTANGIBLE ASSETS (Details 1) - USD ($)
 6 Months Ended 12 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Business acquisition $ 40,349,000   $ 179,000    
Accumulated amortization, ending (46,000)   (130,000)    
Other Accumulated Amortization 0        
Amortization (14,000) $ (44,000) (64,000) $ (71,000) $ (17,000)
Agreement termination, amortization 98,000        
Accumulated amortization, beginning (130,000)   (120,000)    
Agreement termination (250,000)        
Definite life intangibles cost, beginning 866,000 1,273,000 1,273,000    
Net book value     736,000 1,153,000  
Purchase price adjustment     (586,000)    
Definite life intangibles cost, ending     866,000    
Accumulated amortization, Purchase price adjustment     54,000    
Total other intangible assets 40,965        
Business acquisition     0    
Brands & Tradenames          
Accumulated amortization, ending 0   0    
Other Accumulated Amortization 0        
Amortization 0   0    
Agreement termination, amortization 0        
Accumulated amortization, beginning 0   0    
Definite life intangibles cost, beginning 408,000 522,000 522,000    
Net book value 37,707,000   0 32,000  
Purchase price adjustment     (293,000)    
Definite life intangibles cost, ending     408,000    
Accumulated amortization, Purchase price adjustment     0    
Business acquisition 37,299,000   179,000    
Agreement termination 0        
Indefinite Life Intangibles | Brands & Tradenames          
Net book value     408,000 522,000  
Indefinite life intangibles, ending 37,707,000        
Branding Rights          
Accumulated amortization, ending 0   (93,000)    
Other Accumulated Amortization 0        
Amortization (5,000)   (17,000)    
Agreement termination, amortization 98,000        
Accumulated amortization, beginning (93,000)   (76,000)    
Definite life intangibles cost, beginning 250,000 250,000 250,000    
Net book value 0   157,000 174,000  
Purchase price adjustment     0    
Definite life intangibles cost, ending     250,000    
Accumulated amortization, Purchase price adjustment     0    
Business acquisition 0   0    
Agreement termination (250,000)        
Customer Relationships          
Business acquisition     0    
Accumulated amortization, ending     0    
Agreement termination, amortization     (4,000)    
Accumulated amortization, beginning     (8,000)    
Definite life intangibles cost, beginning   40,000 40,000    
Net book value     32,000 0  
Purchase price adjustment     (40,000)    
Definite life intangibles cost, ending     0    
Accumulated amortization, Purchase price adjustment     12,000    
Other Intangibles          
Business acquisition     0    
Accumulated amortization, ending     0    
Agreement termination, amortization     (4,000)    
Accumulated amortization, beginning     (8,000)    
Definite life intangibles cost, beginning   40,000 40,000    
Net book value 40,919,000   736,000    
Purchase price adjustment     (40,000)    
Definite life intangibles cost, ending     0    
Accumulated amortization, Purchase price adjustment     12,000    
Technology/KnowHow          
Accumulated amortization, ending (46,000)   (37,000)    
Other Accumulated Amortization 0        
Amortization (9,000)   (39,000)    
Agreement termination, amortization 0        
Accumulated amortization, beginning (37,000)   (28,000)    
Definite life intangibles cost, beginning 208,000 $ 421,000 421,000    
Net book value 3,212,000   171,000 $ 393,000  
Purchase price adjustment     (213,000)    
Definite life intangibles cost, ending     208,000    
Accumulated amortization, Purchase price adjustment     30,000    
Business acquisition 3,050,000   $ 0    
Agreement termination 0        
Technology/KnowHow | Definite Life Intangibles          
Definite life intangibles cost, ending $ 3,258,000