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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) | 3 Months Ended
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Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
SCHEDULE OF IMPAIRMENT OF GOODWILL | SCHEDULE OF IMPAIRMENT OF GOODWILL
|  | Goodwill |
December 31, 2020 |  | $ | 8,761,725 |
Goodwill recognized in connection with Kush acquisition on May 1, 2021 |  | $ | 1,288,552 |
December 31, 2021 |  | $ | 10,050,277 |
Goodwill recognized in connection with Medigap acquisition on January 10, 2022 |  | $ | 19,199,008 |
March 31, 2022 |  | $ | 29,249,285 |
SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD | The following table sets forth the major categories of the Company’s intangible assets and the weighted-average remaining amortization period as of March 31, 2022: SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD
|  | Weighted Average Remaining Amortization period (Years) |  |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Amount |
Trade name and trademarks |  |  | 5.1 |  |  | $ | 2,117,475 |  |  | $ | (701,666 | ) |  | $ | 1,415,809 |
Internally developed software |  |  | 4.4 |  |  |  | 881,586 |  |  |  | (67,682 | ) |  |  | 813,904 |
Customer relationships |  |  | 9.7 |  |  |  | 8,787,290 |  |  |  | (1,239,562 | ) |  |  | 7,547,728 |
Purchased software |  |  | 0.3 |  |  |  | 562,327 |  |  |  | (499,846 | ) |  |  | 62,481 |
Video Production Assets |  |  | 0.8 |  |  |  | 50,000 |  |  |  | (9,863 | ) |  |  | 40,137 |
Non-competition agreements |  |  | 2.6 |  |  |  | 3,504,809 |  |  |  | (1,653,617 | ) |  |  | 1,851,192 |
Contracts Backlog |  |  | 0.8 |  |  |  | 210,000 |  |  |  | (46,028 | ) |  |  | 163,972 |
|  |  |  |  |  | $ | 16,113,487 |  |  | $ | (4,218,264 | ) |  | $ | 11,895,223 |
The following table sets forth the major categories of the Company’s intangible assets and the weighted-average remaining amortization period as of December 31, 2021:
|  | Weighted Average Remaining Amortization period (Years) |  |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Amount |
Trade name and trademarks |  |  | 3.5 |  |  | $ | 1,777,475 |  |  | $ | (609,822 | ) |  | $ | 1,167,653 |
Internally developed software |  |  | 4.7 |  |  |  | 595,351 |  |  |  | (28,443 | ) |  |  | 566,908 |
Customer relationships |  |  | 7.7 |  |  |  | 4,237,290 |  |  |  | (1,048,726 | ) |  |  | 3,188,564 |
Purchased software |  |  | 0.6 |  |  |  | 562,327 |  |  |  | (452,985 | ) |  |  | 109,342 |
Video Production Assets |  |  | 1.0 |  |  |  | 20,000 |  |  |  | - |  |  |  | 20,000 |
Non-competition agreements |  |  | 2.9 |  |  |  | 3,504,809 |  |  |  | (1,478,376 | ) |  |  | 2,026,433 |
|  |  |  |  |  | $ | 10,697,252 |  |  | $ | (3,618,352 | ) |  | $ | 7,078,900 |
SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS | The following table reflects expected amortization expense as of March 31, 2022, for each of the following five years and thereafter: SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS
Years ending December 31, |  | Amortization Expense |
2022 (remainder of year) |  | $ | 1,823,253 |
2023 |  |  | 2,064,243 |
2024 |  |  | 1,771,983 |
2025 |  |  | 1,325,184 |
2026 |  |  | 1,064,552 |
Thereafter |  |  | 3,846,008 |
Total |  | $ | 11,895,223 |

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