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SOFTWARE DEVELOPMENT COSTS

12 Months Ended

Dec. 31, 2022

Research and Development [Abstract]

SOFTWARE DEVELOPMENT COSTS

NOTE 6 – SOFTWARE DEVELOPMENT COSTS

In 2018, the Company capitalized $60,000, relating to the development of new software products. These software products were developed by a third party and had passed the preliminary project stage prior to capitalization. During 2022, the Company capitalized $281,783 of software products developed by a third party related to artificial intelligence products placed in service.

Schedule of software development costs
		December 31,				December 31,
		2022				2021
Software development costs		$	341,784			$	60,000
Less: Accumulated amortization			(76,576	)			(60,000	)
Software Development Costs, net		$	265,208			$	—

Amortization of software development costs in 2022 and 2021 was $16,576 and zero, 0 respectively.

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- References

No definition available.

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- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 730
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483041/730-20-50-1

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-Topic 985
-SubTopic 730
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//985-730/tableOfContent

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