Company: BLNE
Filing Date: 2025-01-14
Form Type: 424B3
Source: 0001493152-25-002137
Chunk: 162

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-14
Form: 424B3
Chunk 162
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     | $ |       25 |
| Azuñia       
 brand        |               |   |     4,153 |     |   |    4,153 |
| Intangible   
 assets       |               | $ |     4,178 |     | $ |    4,178 |

The Company’s intangible assets were determined to have an indefinite life and are not amortized. The Company, on an annual basis, tests the indefinite life assets for impairment. If the carrying value of an indefinite life asset is found to be impaired, then the Company will record an impairment loss and reduce the carrying value of the asset. As of December 31, 2023, the Company determined that the Azuñia assets were impaired and recorded an impairment cost of $0.4million. Nofurther impairment charge was recorded during the nine months ended September 30, 2024.

10. Other Assets

Other assets consisted of the following:

Schedule of Other Assets

|                          | (Dollars      
 in thousands) |   | September 
  30, 2024 |   |     |   | December 
 31, 2023 |   |
|:-------------------------|:--------------|:--|----------:|:--|:----|:--|---------:|:--|
| Product                  
 branding                 |               | $ |       396 |   |     | $ |      396 |   |
| Deposits                 |               |   |       171 |   |     |   |      172 |   |
| Other                    |               |   |         - |   |     |   |       23 |   |
| Total                    
 other assets             |               |   |       567 |   |     |   |      591 |   |
| Less                     
 accumulated amortization |               |   |      (385 | ) |     |   |     (344 | ) |
| Other                    
 assets, net              |               | $ |       182 |   |     | $ |      247 |   |

| F-40 |

<div align='center'>Eastside Distilling, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

September 30, 2024

(Unaudited)</div>

As of September 30, 2024, the Company had $0.4million of capitalized costs related to services provided for the rebranding of its existing product line. This amount is being