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INTANGIBLE ASSETS | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
INTANGIBLE ASSETS |  |
INTANGIBLE ASSETS | NOTE 5 – INTANGIBLE ASSETS Goodwill and intangible, net assets consist of the following at September 30, 2024 and December 31, 2023:
|  | September 30, 2024 |  |  | December 31, 2023 |
License |  | $ | 6,976,209 |  |  | $ | 6,876,169 |
Trade name / mark |  |  | 390,188 |  |  |  | 392,197 |
Customer base |  |  | 602,204 |  |  |  | 602,204 |
Software |  |  | 795,867 |  |  |  | 158,787 |
|  |  | 8,764,468 |  |  |  | 8,029,357 |
Less: Accumulated amortization |  |  |  |  |  |  |  |
License |  |  | (805,555 | ) |  |  | (235,925 | )
Trade name / mark |  |  | (36,997 | ) |  |  | (36,997 | )
Customer base |  |  | (157,333 | ) |  |  | (110,160 | )
Software |  |  | (67,520 | ) |  |  | (11,789 | )
Subtotal |  |  | 7,697,064 |  |  |  | 7,634,486 |
Goodwill |  |  | 49,697 |  |  |  | 49,697 |
Total |  | $ | 7,746,761 |  |  | $ | 7,684,183 |
At September 30, 2024, the estimated aggregate amortization expense for intangible assets subject to amortization for each of the five succeeding fiscal years is as follows:
Year |  | Amount |
2024 |  | $ | 208,530 |
2025 |  |  | 833,637 |
2026 |  |  | 834,846 |
2027 |  |  | 834,846 |
2028 |  |  | 783,423 |
Thereafter |  |  | 3,846,582 |
Total |  | $ | 7,341,864 |
| NOTE 5 – INTANGIBLE ASSETS Intangible assets consist of the following at December 31, 2023 and 2022:
|  | 2023 |  |  | 2022 |
License |  | $ | 6,876,169 |  |  | $ | 643,204 |
Trade name / mark |  |  | 392,197 |  |  |  | 36,997 |
Customer base |  |  | 602,204 |  |  |  | 176,793 |
Software |  |  | 158,788 |  |  |  | - |
|  |  | 8,029,358 |  |  |  | 856,994 |
Less: Accumulated amortization |  |  |  |  |  |  |  |
License |  |  | (235,925 | ) |  |  | (98,686 | )
Trade name / mark |  |  | (36,997 | ) |  |  | (29,881 | )
Customer base |  |  | (110,161 | ) |  |  | (71,210 | )
Software |  |  | (11,789 | ) |  |  | - |
Subtotal |  |  | 7,634,486 |  |  |  | 657,217 |
Goodwill |  |  | 49,697 |  |  |  | 49,697 |
Total |  | $ | 7,684,183 |  |  | $ | 706,914 |
At December 31, 2023, the estimated aggregate amortization expense for intangible assets subject to amortization for each of the five succeeding fiscal years is as follows:
Year |  | Amount |
2024 |  | $ | 763,292 |
2025 |  |  | 763,026 |
2026 |  |  | 764,213 |
2027 |  |  | 764,213 |
2028 |  |  | 735,772 |
Thereafter |  |  | 3,488,769 |
Sum |  | $ | 7,279,285 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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