Blüm Holdings Inc. Annual report pursuant to Section 13 and 15(d)

INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2016

		December 31, 2016							December 31, 2015
	Estimated Useful Life in Years	Gross Carrying Amount		Accumulated Amortization			Net Carrying Value		Gross Carrying Amount		Accumulated Amortization			Net Carrying Value

Amortized Intangible Assets:
Customer Relationships	5 to 12	$	8,960,700	$	(780,960	)	$	8,179,740	$	212,400	$	(113,988	)	$	98,412
Trade Brands	2 to 8		495,520		(89,907	)		405,613		20,520		–			20,520
Dispensary License	14		10,270,000		(550,179	)		9,719,821		–		–			–
Patent	2		3,078		(1,154	)		1,924		–		–			–

Total Amortized Intangible Assets			19,729,298		(1,422,200	)		18,307,098		232,920		(113,988	)		118,932

Unamortized Intangible Assets:
Trade Name	Indefinite		5,320,000		–			5,320,000		–		–			–

Total Unamortized Intangible Assets			5,320,000		–			5,320,000		–		–			–

Total Intangible Assets		$	25,049,298	$	(1,422,200	)	$	23,627,098	$	232,920	$	(113,988	)	$	118,932