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Intangible Assets (Tables)
3 Months Ended
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