WaveDancer, Inc. Annual report pursuant to Section 13 and 15(d)

Note 8 - Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

	Weighted Average Useful Life (Years)		Balance December 31, 2022			Additions			Balance December 31, 2023
Intangible assets with estimated useful lives
Customer relationships		8.0	$	1,090,000		$	-		$	1,090,000
Non-compete agreements		3.0		120,000			-			120,000
Accumulated amortization				(308,217	)		(176,244	)		(484,461	)
Sub-total				901,783			(176,244	)		725,539
Intangible assets with indefinite lives
Trade names	Indefinite			280,000			-			280,000
Net identifiable intangible assets			$	1,181,783		$	(176,244	)	$	1,005,539