9.    Finance Lease ROU Assets

The Company assumed three equipment leases as part of the RubrYc asset acquisition (see Note 6 – Significant Transactions). In addition, the Company leased a mobile office trailer which was classified as part of assets held for sale prior to its termination. The lease for the mobile office trailer was terminated in December 2022. See Note 15 – Finance Lease Obligations for more details of the terms of the leases.

The following table summarizes by category the gross carrying value and accumulated amortization of finance lease ROU (in thousands):

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Amortization expense of finance lease ROU assets was approximately $271,000 and $204,000 for the years ended June 30, 2024 and 2023, respectively.