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v3.23.1

Intangible Assets (Tables) | 3 Months Ended
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Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of intangible assets |
|  | March 31, 2023
|  | Estimated Useful Life |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Amount |
Patent |  | 10 years |  | $ | 30,760 |  |  | $ | (29,645 | ) |  | $ | 1,115 |
Franchisee contract-based agreements |  | 10 years |  |  | 12,744,367 |  |  |  | (424,811 | ) |  |  | 12,319,556 |
Liberty Loan brand |  | 10 years |  |  | 340,218 |  |  |  | (11,340 | ) |  |  | 328,878 |
Non-compete agreements |  | 10 years |  |  | 86,113 |  |  |  | (2,872 | ) |  |  | 83,241 |
Non contractual customer relationships |  | 5 years |  |  | 1,952,371 |  |  |  | (130,160 | ) |  |  | 1,822,211 |
Customer list |  | 3 years |  |  | 184,825 |  |  |  | (20,536 | ) |  |  | 164,289 |
|  |  |  | $ | 15,338,654 |  |  | $ | (619,364 | ) |  | $ | 14,719,290 |
|  | December 31, 2022
|  | Estimated Useful Life |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Amount |
Patent |  | 10 years |  | $ | 30,760 |  |  | $ | (28,876 | ) |  | $ | 1,884 |
Franchisee contract-based agreements |  | 10 years |  |  | 12,744,367 |  |  |  | (106,203 | ) |  |  | 12,638,164 |
Liberty Loan brand |  | 10 years |  |  | 340,218 |  |  |  | (2,835 | ) |  |  | 337,383 |
Non-compete agreements |  | 10 years |  |  | 86,113 |  |  |  | (718 | ) |  |  | 85,395 |
Non contractual customer relationships |  | 5 years |  |  | 1,952,371 |  |  |  | (32,540 | ) |  |  | 1,919,831 |
Customer list |  | 3 years |  |  | 184,825 |  |  |  | (5,133 | ) |  |  | 179,692 |
|  |  |  | $ | 15,338,654 |  |  | $ | (176,305 | ) |  | $ | 15,162,349 |
Schedule of future estimated amortization expense |
|  | Amortization Expense |
2023 (nine months remaining) |  | $ | 1,327,980 |
2024 |  |  | 1,769,152 |
2025 |  |  | 1,748,616 |
2026 |  |  | 1,707,544 |
2027 |  |  | 1,675,004 |
Total |  | $ | 8,228,296 |

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