Digital Brands Group, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

GOODWILL AND INTANGIBLE ASSETS (Details)

v3.21.2

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	May 31, 2021	Feb. 29, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Aug. 31, 2021	Aug. 30, 2021	Dec. 31, 2020
Indefinite-lived Intangible Assets [Line Items]
Goodwill acquired	$ 9,681,548	$ 6,479,218
Gross Amount			$ 6,453,750		$ 6,453,750
Accumulated Amortization			(911,544)		(911,544)
Carrying Value-Amortized			5,542,206		5,542,206
Indefinite-lived			17,690,670		17,690,670
Intangible Assets, Net (Excluding Goodwill), Total			16,779,126		16,779,126				$ 7,494,667
Amortization expense			355,808	$ 91,667	590,711	$ 229,167
Goodwill			17,771,031		17,771,031				$ 6,479,218
Stateside
Indefinite-lived Intangible Assets [Line Items]
Goodwill							$ 1,610,265	$ 1,610,265
Customer relationships
Indefinite-lived Intangible Assets [Line Items]
Gross Amount			6,453,750		6,453,750
Accumulated Amortization			(911,544)		(911,544)
Carrying Value-Amortized			5,542,206		5,542,206
Brand name
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived			11,236,920		11,236,920
Intangible Assets, Net (Excluding Goodwill), Total			$ 11,236,920		11,236,920
Impairment loss of indefinite-lived intangible assets					$ 784,500	$ 784,500

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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