Blüm Holdings Inc. Quarterly report pursuant to Section 13 or 15(d)

INTANGIBLE ASSETS AND GOODWILL (Tables)

3 Months Ended

Mar. 31, 2021

		(in Thousands)
		March 31, 2021							December 31, 2020
	Estimated Useful Life in Years	Gross Carrying Amount		Accumulated Amortization			Net Carrying Value		Gross Carrying Amount		Accumulated Amortization			Net Carrying Value

Amortizing Intangible Assets:
Customer Relationships	3 to 5	$	7,400	$	(7,400	)	$	-	$	7,400	$	(7,400	)	$	-
Trademarks and Patent	2 to 8		195		(195	)		-		196		(187	)		9
Dispensary Licenses	14		10,270		(3,668	)		6,602		10,270		(3,485	)		6,785

Total Amortizing Intangible Assets			17,865		(11,263	)		6,602		17,866		(11,072	)		6,794

Non-Amortizing Intangible Assets:
Trade Name	Indefinite		920		-			920		920		-			920

Total Non-Amortizing Intangible Assets			920		-			920		920		-			920

Total Intangible Assets, Net		$	18,785	$	(11,263	)	$	7,522	$	18,786	$	(11,072	)	$	7,714