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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Jun. 30, 2023
Accounting Policies [Abstract]  
SUMMARY OF ESTIMATED USEFUL LIVES OF ASSETS

 

Category   Estimated Useful Life
     
Computer equipment and software   3 to 5 Years
Office furniture and equipment   5 to 10 Years
Building   20 Years
Autos   5 Years
Assets under capital leases   3 to 10 Years
Improvements   5 to 10 Years
SCHEDULE OF FAIR VALUE OF FINANCIAL ASSETS MEASURED ON RECURRING BASIS

The Company’s financial assets that were measured at fair value on a recurring basis as of June 30, 2022, are as follows:

 

   Level 1   Level 2   Level 3   Total Assets 
Revenues in excess of billings - long term  $     -   $      -   $853,601   $853,601 
Total  $-   $-   $853,601   $853,601 
SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS RECONCILIATION

The reconciliation for the years ended June 30, 2023 and 2022 is as follows:

 

   Revenues in excess
of billings - long term		   Fair value
discount		   Total 
Balance at June 30, 2021  $1,024,382   $(66,779)  $957,603 
Amortization during the period   -    38,005    38,005 
Transfers to short term   (129,352)   -    (129,352)
Effect of Translation Adjustment   (13,090)   435    (12,655)
Balance at June 30, 2022  $881,940   $(28,339)  $853,601 
Amortization during the period   -    28,029    28,029 
Transfers to short term   (890,794)   -    (890,794)
Effect of Translation Adjustment   8,854    310    9,164 
Balance at June 30, 2023  $-   $-   $-