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Discontinued Operations and Assets Held for Sale (Tables) | 12 Months Ended
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Dec. 31, 2022
Discontinued Operations and Assets Held for Sale [Abstract] |
Schedule of assets and liabilities of card plus sale and consideration received |
Carrying value of net assets sold: |  | Amount |
Cash |  | $ | 299,505 |
Accounts receivable |  |  | 61,879 |
Inventory |  |  | 231,955 |
Other current assets |  |  | 1,490 |
Total current assets |  |  | 594,829 |
Property and equipment |  |  | 21,127 |
Total assets |  |  | 615,956 |
Accounts payable |  |  | 76,094 |
Accrued expenses |  |  | 43,728 |
Deferred revenue |  |  | 11,159 |
Total current liabilities |  |  | 130,981 |
Net assets sold |  | $ | 484,975 |
Sale Consideration on disposition of net assets: |  |  |  |
Proceeds |  | $ | 300,000 |
Legal fee |  |  | (5,511 | )
Write off net payable with CP |  |  | 2,239 |
Net Consideration |  |  | 296,728 |
Net loss on sale of a discontinued operation |  | $ | (188,247 | )
Schedule of operations of cards plus and multipay |
|  | For the Year Ended December 31, |
Discontinued Operations |  | 2022 |  |  | 2021 |
Discontinued Operations Total Revenues, net |  | $ | 1,503,333 |  |  | $ | 1,678,780 |
Operating Expenses: |  |  |  |  |  |  |  |
Cost of sales |  |  | 665,269 |  |  |  | 653,773 |
General and administrative |  |  | 1,021,649 |  |  |  | 1,892,783 |
Impairment loss |  |  | 143,698 |  |  |  | - |
Depreciation and amortization |  |  | 41,850 |  |  |  | 102,513 |
Total operating expenses |  |  | 1,872,466 |  |  |  | 2,649,069 |
Loss from operations |  |  | (369,133 | ) |  |  | (970,289 | )
Other Income (Expense): |  |  |  |  |  |  |  |
Other income |  |  | 10,161 |  |  |  | 27,188 |
Interest expense, net |  |  | (364 | ) |  |  | (5,164 | )
Other income, net |  |  | 9,797 |  |  |  | 22,024 |
Loss before income taxes |  |  | (359,336 | ) |  |  | (948,265 | )
Income tax expense |  |  | (7,327 | ) |  |  | (6,030 | )
Loss from discontinued operations |  |  | (366,663 | ) |  |  | (954,295 | )
Loss from sale of discontinued operations |  |  | (188,247 | ) |  |  | - |
Total loss from discontinued operations |  | $ | (554,910 | ) |  | $ | (954,295 | )
|  | For the Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Cards Plus |  |  |  |  |  |
Total Revenues, net |  | $ | 1,263,672 |  |  | $ | 1,318,029 |
Operating Expenses: |  |  |  |  |  |  |  |
Cost of sales |  |  | 665,269 |  |  |  | 653,773 |
General and administrative |  |  | 412,243 |  |  |  | 606,110 |
Impairment loss |  |  | 143,698 |  |  |  | - |
Depreciation and amortization |  |  | 24,451 |  |  |  | 80,692 |
Total operating expenses |  |  | 1,245,661 |  |  |  | 1,340,575 |
Income (Loss) from operations |  |  | 18,011 |  |  |  | (22,546 | )
Other Income (Expense): |  |  |  |  |  |  |  |
Other income (expense), net |  |  | 8,919 |  |  |  | 6,867 |
Interest expense, net |  |  | (364 | ) |  |  | (5,164 | )
Other income, net |  |  | 8,555 |  |  |  | 1,703 |
Income (Loss) before income taxes |  |  | 26,566 |  |  |  | (20,843 | )
Income tax expense |  |  | (4,681 | ) |  |  | - |
Income (Loss) from discontinued operations |  |  | 21,885 |  |  |  | (20,843 | )
Loss from sale of discontinued operations |  |  | (188,247 | ) |  |  | - |
Total income (loss) from discontinued operations |  | $ | (166,362 | ) |  | $ | (20,843 | )
|  | For the Year Ended December 31, |
|  | 2022 |  |  | 2021 |
MultiPay |  |  |  |  |  |
Total Revenues, net |  | $ | 239,661 |  |  | $ | 360,751 |
Operating Expenses: |  |  |  |  |  |  |  |
General and administrative |  |  | 609,406 |  |  |  | 1,286,673 |
Depreciation and amortization |  |  | 17,399 |  |  |  | 21,821 |
Total operating expenses |  |  | 626,805 |  |  |  | 1,308,494 |
Loss from operations |  |  | (387,144 | ) |  |  | (947,743 | )
Other Income: |  |  |  |  |  |  |  |
Other income, net |  |  | 1,242 |  |  |  | 20,321 |
Other income |  |  | 1,242 |  |  |  | 20,321 |
Loss before income taxes |  |  | (385,902 | ) |  |  | (927,422 | )
Income tax expense |  |  | (2,646 | ) |  |  | (6,030 | )
Loss from discontinued operations |  | $ | (388,548 | ) |  | $ | (933,452 | )
Schedule of operations assets and liabilities have been reclassified |
|  | December 31, 2022 |  |  | December 31 2021 |
Discontinued Operations Current Assets: |  |  |  |  |  |
Cash |  | $ | 2,703 |  |  | $ | 270,707 |
Accounts receivable, net |  |  | 105,194 |  |  |  | 110,977 |
Inventory |  |  | - |  |  |  | 153,149 |
Other current assets |  |  | 10,562 |  |  |  | 94,919 |
Current assets held for sale |  |  | 118,459 |  |  |  | 629,752 |
Noncurrent Assets: |  |  |  |  |  |  |  |
Property and equipment, net |  |  | 27,595 |  |  |  | 93,132 |
Intangible assets |  |  | - |  |  |  | 153,004 |
Other assets |  |  | - |  |  |  | 66,695 |
Noncurrent assets held for sale |  |  | 27,595 |  |  |  | 312,831 |
Total assets held for sale |  | $ | 146,054 |  |  | $ | 942,583 |
Current Liabilities: |  |  |  |  |  |  |  |
Accounts payable and accrued expenses |  | $ | 13,759 |  |  | $ | 235,348 |
Deferred revenue |  |  | - |  |  |  | 47,823 |
Notes payable obligation, current portion |  |  | - |  |  |  | 1,579 |
Capital lease obligation, current portion |  |  | - |  |  |  | 10,562 |
Total liabilities held for sale |  | $ | 13,759 |  |  | $ | 295,312 |
|  | December 31, 2022 |  |  | December 31 2021 |
Cards Plus Current Assets: |  |  |  |  |  |
Cash |  | $ | - |  |  | $ | 182,518 |
Accounts receivable, net |  |  | - |  |  |  | 88,235 |
Inventory |  |  | - |  |  |  | 153,149 |
Other current assets |  |  | - |  |  |  | 52,678 |
Current assets held for sale |  |  | - |  |  |  | 476,580 |
Noncurrent Assets: |  |  |  |  |  |  |  |
Property and equipment, net |  |  | - |  |  |  | 24,619 |
Intangible assets |  |  | - |  |  |  | 153,004 |
Noncurrent assets held for sale |  |  | - |  |  |  | 177,623 |
Total assets held for sale |  | $ | - |  |  | $ | 654,203 |
Current Liabilities: |  |  |  |  |  |  |  |
Accounts payable and accrued expenses |  | $ | - |  |  | $ | 122,725 |
Deferred revenue |  |  | - |  |  |  | 47,823 |
Notes payable obligation, current portion |  |  | - |  |  |  | 1,579 |
Capital lease obligation, current portion |  |  | - |  |  |  | 1,056 |
Total liabilities held for sale |  | $ | - |  |  | $ | 173,183 |
|  | December 31, 2022 |  |  | December 31 2021 |
MultiPay Current Assets: |  |  |  |  |  |
Cash |  | $ | 2,703 |  |  | $ | 88,189 |
Accounts receivable, net |  |  | 105,194 |  |  |  | 22,742 |
Other current assets |  |  | 10,562 |  |  |  | 42,241 |
Current assets held for sale |  |  | 118,459 |  |  |  | 153,172 |
Noncurrent Assets: |  |  |  |  |  |  |  |
Property and equipment, net |  |  | 27,595 |  |  |  | 68,513 |
Other assets |  |  | - |  |  |  | 66,695 |
Noncurrent assets held for sale |  |  | 27,595 |  |  |  | 135,208 |
Total assets held for sale |  | $ | 146,054 |  |  | $ | 288,380 |
Current Liabilities: |  |  |  |  |  |  |  |
Accounts payable and accrued expenses |  | $ | 13,759 |  |  | $ | 112,623 |
Total liabilities held for sale |  | $ | 13,759 |  |  | $ | 112,623 |
Schedule of cash flow activity related to discontinued operations |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
CASH FLOWS FROM OPERATING ACTIVITIES: |  |  |  |  |  |
Net loss |  | $ | (366,663 | ) |  | $ | (954,295 | )
Adjustments to reconcile net loss with cash flows from operations: |  |  |  |  |  |  |  |
Depreciation and amortization expense |  |  | 41,850 |  |  |  | 102,513 |
Impairment of intangible assets |  |  | 143,698 |  |  |  | - |
Provision of Net Investment in direct financing lease |  |  | - |  |  |  | 422,022 |
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |
Accounts receivable |  |  | (50,598 | ) |  |  | 18,722 |
Net investment in direct financing lease |  |  | - |  |  |  | 96,487 |
Other current assets |  |  | 170,536 |  |  |  | 88,345 |
Inventory |  |  | (78,806 | ) |  |  | 96,930 |
Accounts payable and accrued expenses |  |  | (102,486 | ) |  |  | (115,870 | )
Deferred revenue |  |  | (36,664 | ) |  |  | (82,594 | )
Adjustments relating to discontinued operations |  |  | 87,530 |  |  |  | 626,555 |
Net cash flows from discontinued operations |  | $ | (279,133 | ) |  | $ | (327,740 | )

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