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GOODWILL AND INTANGIBLE ASSETS, NET (Tables) | 12 Months Ended
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Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS | SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS
|  |  | (*) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Internal-use Software (*) |  |  | Customer Relations |  |  | Technology |  |  | Goodwill |  |  | Total |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2022 |  |  | 449 |  |  |  | 7,753 |  |  |  | 7,757 |  |  |  | 12,483 |  |  |  | 28,442 |
Adjustments to Ultimate Parent company carrying values (see note 7.B) |  |  | - |  |  |  | (1,519 | ) |  |  | 3,251 |  |  |  | 4,878 |  |  |  | 6,610 |
Additions |  |  | 16 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16 |
Balance as of December 31, 2022 |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 17,361 |  |  |  | 35,068 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2022 |  |  | - |  |  |  | 4,261 |  |  |  | 3,284 |  |  |  | - |  |  |  | 7,545 |
Adjustments to Ultimate Parent company carrying values (see note 7.B) |  |  | - |  |  |  | (4,457 | ) |  |  | (3,413 | ) |  |  | - |  |  |  | (7,870 | )
Amortization recognized during the year |  |  | 122 |  |  |  | 937 |  |  |  | 1,660 |  |  |  | - |  |  |  | 2,719 |
Balance as of December 31, 2022 |  |  | 122 |  |  |  | 741 |  |  |  | 1,531 |  |  |  | - |  |  |  | 2,394 |
Amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2022 |  |  | 343 |  |  |  | 5,493 |  |  |  | 9,477 |  |  |  | 17,361 |  |  |  | 32,674 |
|  |  | (*) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Internal-use Software (*) |  |  | Customer Relations |  |  | Technology |  |  | Goodwill |  |  | Total |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2021 |  |  | 180 |  |  |  | 6,080 |  |  |  | 3,117 |  |  |  | 2,902 |  |  |  | 12,279 |
Cost: beginning balance |  |  | 180 |  |  |  | 6,080 |  |  |  | 3,117 |  |  |  | 2,902 |  |  |  | 12,279 |
Acquisition of Cortex (see note 7.A) |  |  | - |  |  |  | 1,673 |  |  |  | 4,640 |  |  |  | 9,581 |  |  |  | 15,894 |
Additions |  |  | 269 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 269 |
Balance as of December 31, 2021 |  |  | 449 |  |  |  | 7,753 |  |  |  | 7,757 |  |  |  | 12,483 |  |  |  | 28,442 |
Cost: ending balance |  |  | 449 |  |  |  | 7,753 |  |  |  | 7,757 |  |  |  | 12,483 |  |  |  | 28,442 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2021 |  |  | - |  |  |  | 3,274 |  |  |  | 2,424 |  |  |  | - |  |  |  | 5,698 |
Accumulated amortization: beginning balance |  |  | - |  |  |  | 3,274 |  |  |  | 2,424 |  |  |  | - |  |  |  | 5,698 |
Amortization recognized during the year |  |  | - |  |  |  | 987 |  |  |  | 860 |  |  |  | - |  |  |  | 1,847 |
Balance as of December 31, 2021 |  |  | - |  |  |  | 4,261 |  |  |  | 3,284 |  |  |  | - |  |  |  | 7,545 |
Accumulated amortization: ending balance |  |  | - |  |  |  | 4,261 |  |  |  | 3,284 |  |  |  | - |  |  |  | 7,545 |
Amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2021 |  |  | 449 |  |  |  | 3,492 |  |  |  | 4,473 |  |  |  | 12,483 |  |  |  | 20,897 |
Amortized cost: |  |  | 449 |  |  |  | 3,492 |  |  |  | 4,473 |  |  |  | 12,483 |  |  |  | 20,897 |
| (*) | During 2020, Gix Media engaged with a subcontractor for the development of an internal-use software (the “Software”). Gix Media capitalized its developments costs until March 1, 2022 and from this date the Software became available for use. Accordingly, Gix Media recognized amortization expenses over the estimated useful life of the Software determined to be three years. For the period from March 1, 2022, until December 31, 2022, Gix Media recorded amortization expenses of $122.
SCHEDULE OF ESTIMATED ANNUAL AMORTIZATION EXPENSE FOR EACH OF THE NEXT FIVE YEARS | SCHEDULE OF ESTIMATED ANNUAL AMORTIZATION EXPENSE FOR EACH OF THE NEXT FIVE YEARS
2023 |  |  | 2,880 |
2024 |  |  | 2,880 |
2025 |  |  | 2,758 |
2026 |  |  | 2,725 |
2027 |  |  | 2,725 |

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