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NOTE 6 – PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment

		December 31,				December 31,
		2023				2022
Telecommunication equipment		$	386,700			$	317,958
Telecommunication software			836,840				640,566
Other equipment			99,892				99,126
Total property and equipment			1,323,432				1,057,650
Accumulated depreciation and amortization			(800,435	)			(656,629	)
Total property and equipment		$	522,997			$	401,021

NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable

		December 31,				December 31,						Interest
		2023				2022				Term		rate
Martus		$	103,738			$	94,342			Note was issued on October 23, 2018 and due on January 2, 2024			5.0	%
Darlene Covid19			99,099				108,150			Note was issued on April 1, 2020 and due on March 31, 2025			0.0	%
Promissory note payable			165,000				—			Note was issued April 4, 2023 and due on April 4, 2024			24.0	%
Promissory note payable			256,760				—			Note was issued December 6, 2023 and due on October 15, 2024			12.0	%
Total			624,597				202,492
Less: Unamortized debt discount			(32,334	)			—
Total loans payable			592,263				202,492
Less: Current portion of loans payable			(493,164	)			(94,342	)
Long-term loans payable		$	99,099			$	108,150

NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties

		December 31,				December 31,						Interest
		2023				2022				Term		rate
49% of Shareholder of SwissLink		$	21,606			$	19,649			Note is due on demand			0	%
49% of Shareholder of SwissLink			237,841				216,300			Note is due on demand			5	%
Total			259,447				235,949
Less: Current portion of loans payable –related parties			259,447				235,949
Long-term loans payable – related parties		$	—			$	—

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- Definition

Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation expense and method used, including composite depreciation, and accumulated depreciation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 980
-SubTopic 20
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481834/980-20-45-1

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