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NOTE 4 - ACQUISITIONS (Tables) | 12 Months Ended
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Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract] |
NOTE 4 - ACQUISITIONS - Whisl Consideration |
|  | May 13,
Fair Value of Consideration: |  | 2022
Cash |  |  | $ | 1,250,000 |
1,461,653 shares of common stock |  |  |  | 550,000 |
Total Purchase Price |  |  | $ | 1,800,000 |
NOTE 4 - ACQUISITIONS - Smartbiz Consideration |
|  | June 1,
Fair Value of Consideration: |  | 2022
Cash |  |  | $ | 800,000 |
2,850,330 shares of common stock |  |  |  | 1,000,000 |
Total Purchase Price |  |  | $ | 1,800,000 |
NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired |
Total purchase price |  | $ | 1,800,000 |
Cash |  |  | 141,113 |
Accounts receivable |  |  | 109,762 |
Total identifiable assets |  |  | 250,875 |
Accounts payable |  |  | (241,426 | )
Other current liabilities |  |  | (2,075 | )
Total liabilities assumed |  |  | (243,501 | )
Net assets |  |  | 7,374 |
Non-controlling interest |  |  | 3,613 |
Total net assets |  |  | 3,761 |
Goodwill |  | $ | 1,796,239 |
NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired |
Total purchase price |  | $ | 1,800,000 |
Cash |  |  | 19,755 |
Accounts receivable |  |  | 789,515 |
Total identifiable assets |  |  | 809,270 |
Accounts payable |  |  | (807,265 | )
Other current liabilities |  |  | (76,839 | )
Total liabilities assumed |  |  | (884,104 | )
Accumulated deficit |  |  | (74,834 | )
Non-controlling interest |  |  | (36,669 | )
Total accumulated deficit |  |  | (38,165 | )
Goodwill |  | $ | 1,838,165 |

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- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1 + Details
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