v3.20.2

Acquisition of Cheshire Trafford (U.K.) Limited (Tables) | 9 Months Ended
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Sep. 30, 2020
Business Combinations [Abstract] |
Schedule of Fair Value of Purchase Consideration | Total fair value of the purchase consideration is as follows:
|  | Fair Value |
Cash payment |  | $ | 175,710 |
Fair value of contingent consideration |  |  | 284,298 |
Total Fair Value of Purchase Consideration |  | $ | 460,008 |
Schedule of Fair Value of Assets Acquired and Liabilities Assumed | Below table depicts the allocation of fair value of the purchase consideration to the fair value of the net assets of Cheshire Trafford at the acquisition date:
Assets acquired |  | Fair Value |
Cash |  | $ | 4,743 |
Accounts receivable – net |  |  | 6,555 |
Intangibles – customer list |  |  | 342,194 |
Goodwill |  |  | 142,924 |
Property and equipment, net |  |  | 614 |
|  |  | 497,030 |
Liabilities assumed |  |  |  |
Accounts payable and accrued liabilities |  |  | 4,012 |
Due to director of Cheshire Trafford |  |  | 33,010 |
|  |  | (37,022 | )
Purchase consideration allocated |  | $ | 460,008 |
Schedule of Intangible Assets Net Book Value | This intangible asset is amortized on a straight-line basis over a life of 15 years which is the average service duration of a customer that has invested with Cheshire Trafford.
Estimated life of intangibles |  | 15 years |
Fair value of customer list intangible asset at date of acquisition |  | $ | 485,118 |
Fair value adjustment at December 31, 2018 |  |  | (142,924 | )
Adjusted fair value of customer list intangible asset at December 31, 2018 |  | $ | 342,194 |
Amortization charge for 5 months ended December 31, 2018 |  |  | (9,505 | )
Net Book Value at December 31, 2018 |  | $ | 332,689 |
Amortization charge for the period |  |  | (22,813 | )
Net Book Value at December 31, 2019 |  | $ | 309,876 |
Amortization charge for the period |  |  | (17,110 | )
Net Book Value at September 30, 2020 |  | $ | 292,766 |

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- Definition Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments. + References No definition available. + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472 + Details
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