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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