Our amortizable intangible assets primarily consist of customer relationships acquired pursuant to business combinations and represent the value of the business relationship with those customers.


	As of March 31, 2024						As of December 31, 2023
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Estimated Useful Lives
Customer relationships	$	6,073,152	$	(4,907,471)	$	1,165,681	$	6,073,152	$	(4,824,140)	$	1,249,012	3 to 18 years
Trade names	1,010,300		(1,010,300)		—		1,010,300		(1,010,300)		—		4 to 7 years
Other amortizable intangibles	50,701		(40,865)		9,836		50,495		(40,172)		10,323		1 to 15 years
	$	7,134,153	$	(5,958,636)	$	1,175,517	$	7,133,947	$	(5,874,612)	$	1,259,335

Amortization expense for the three months ended March 31, 2024 and 2023 aggregated $84,024 and $105,695, respectively.

Goodwill and the value of indefinite-lived cable franchises acquired in business combinations are not amortized. Rather, such assets are tested for impairment annually, as of October 1, or whenever events or changes in circumstances indicate that it is more likely than not that the assets may be impaired. The carrying amount of

indefinite-lived cable franchise rights was $13,216,355 and goodwill was $8,044,716 as of March 31, 2024 and December 31, 2023.