Lowell Farms Inc. Quarterly report pursuant to Section 13 or 15(d)

Other Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2022

	Definite Life Intangibles			Indefinite Life Intangibles
	Technology/			Brands &
(in thousands)	Know How			Tradenames		Total
Costs
Balance-December 31, 2021	$	3,258		$	37,707	$	40,965
Business acquisition		-			-		-
Agreement termination		-			-		-
Balance-September 30, 2022	$	3,258		$	37,707	$	40,965

Accumulated Amortization
Balance-December 31, 2021	$	(209	)	$	-	$	(209	)
Amortization		(244	)		-		(244	)
Balance-September 30, 2022	$	(453	)	$	-	$	(453	)

Net Book Value
September 30, 2022	$	2,805		$	37,707	$	40,512
Net Book Value
December 31, 2021	$	3,049		$	37,707	$	40,756