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INTANGIBLE ASSETS AND GOODWILL

6 Months Ended

Jun. 30, 2023

11. INTANGIBLE ASSETS AND GOODWILL

SCHEDULE OF INTELLECTUAL PROPERTY

									⁽¹⁾
	Patents		Customer Relationships		Brand			Software ⁽¹⁾			Goodwill			Total
Cost
Balance at December 31, 2021	$	41,931	$	197,000	$	23,000		$	552,000		$	5,940,409		$	6,754,340
Cost, beginning balance	$	41,931	$	197,000	$	23,000		$	552,000		$	5,940,409		$	6,754,340
Additions		-		-		-			4,684			-			4,684
Foreign exchange translation		-		-		1,571			29,576			257,782			288,929
Impairment		-		-		(24,571	)		(462,577	)		(6,198,191	)		(6,685,339	)
Balance at December 31, 2022 and June 30, 2023	$	41,931	$	197,000	$	-		$	123,683		$	-		$	362,614
Cost, ending balance	$	41,931	$	197,000	$	-		$	123,683		$	-		$	362,614

Accumulated amortization
Balance at December 31, 2021	$	41,931	$	60,414	$	3,450		$	114,235		$	-		$	220,030
Charge for the year		-		27,317		4,719			147,446			-			179,482
Foreign exchange translation		-		-		431			13,295			-			13,726
Impairment		-		-		(8,600	)		(221,825	)		-			(230,425	)
Balance at December 31, 2022		41,931		87,731		-			53,151			-			182,813
Accumulated amortization, beginning balance		41,931		87,731		-			53,151			-			182,813
Charge for the period		-		10,926		-			7,053			-			17,979
Balance at June 30, 2023	$	41,931	$	98,657	$	-		$	60,204		$	-		$	200,792
Accumulated amortization, ending balance	$	41,931	$	98,657	$	-		$	60,204		$	-		$	200,792

Net book value:
December 31, 2022	$	-	$	109,269	$	-		$	70,532		$	-		$	179,801
June 30, 2023	$	-	$	98,343	$	-		$	63,479		$	-		$	161,822
Net book value	$	-	$	98,343	$	-		$	63,479		$	-		$	161,822

(1)

Software acquired via acquisition of Vital and Dronelogics.