XML 49 R39.htm IDEA: XBRL DOCUMENT v3.21.2

SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

9 Months Ended

Sep. 30, 2021

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

The Company’s reportable segments are strategic business units that offer different, but synergistic products and services. They are managed separately because each business requires different technology and marketing strategies.

 SCHEDULE OF REPORTABLE SEGMENTS

Three months ended September 30, 2021:
		EWCP				TPA				Total
Revenue		$	97,307			$	9,117,160			$	9,214,467
Interest expense			-				41,749				41,749
Depreciation and amortization			10,052				220,681				230,733
Income tax expense			-				758,924				758,924
Segment profit (loss)			(273,239	)			1,541,449				1,268,210
Segment assets			1,880,310				37,491,689				39,371,999
Expenditures for segment assets			-				(158,231	)			(158,231	)

Three months ended September 30, 2020:
			EWCP				TPA				Total
Revenue		$	101,215			$	8,011,715			$	8,112,930
Interest expense			-				43,872				43,872
Depreciation and amortization			10,531				145,555				156,086
Income tax expense			-				370,203				370,203
Segment profit (loss)			(64,945	)			647,314				582,369
Segment assets			838,177				33,543,805				34,381,982
Expenditures for segment assets			-				(265,379	)			(265,379	)

Nine months ended September 30, 2021:
			EWCP				TPA				Total
Revenue		$	336,152			$	25,038,463			$	25,374,615
Interest expense			-				155,078				155,078
Depreciation and amortization			30,238				680,345				710,583
Income tax expense			-				1,723,107				1,723,107
Segment profit (loss)			(443,375	)			4,233,331				3,789,956
Segment assets			1,880,310				37,491,689				39,371,999
Expenditures for segment assets			-				(610,959	)			(610,959	)

Nine months ended September 30, 2020:
			EWCP				TPA				Total
Revenue		$	311,376			$	23,940,647			$	24,252,023
Interest expense			-				199,947				199,947
Depreciation and amortization			31,294				414,294				445,588
Income tax expense			19,170				1,045,681				1,064,851
Segment profit (loss)			(135,417	)			3,115,328				2,979,911
Segment assets			838,177				33,543,805				34,381,982
Expenditures for segment assets			-				(826,515	)			(826,515	)

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

The sales generated in the United States and Canada are as follows:

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA 

		Nine months ended September 30, 2021				Nine months ended September 30, 2020
Canada		$	350,004			$	373,863
United States and abroad			25,024,611				23,878,160
Total		$	25,374,615			$	24,252,023

SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES

The Company’s long-lived assets (property, equipment, intangibles, goodwill, leaseholds, patents and right of use assets) are located in Canada and the United States as follows:

 SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES

		September 30, 2021				December 31, 2020
Canada		$	419,049			$	445,663
United States			10,216,847				10,519,903
Total		$	10,635,896			$	10,965,566

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

+ Details

Name:	us-gaap_ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the names of foreign countries in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located, and amount of such long-lived assets located in that country or foreign geographic area.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

+ Details

Name:	us-gaap_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
-URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

+ Details

Name:	us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration