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TICKETSMARTER ACQUISITION (Tables) | 12 Months Ended
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Dec. 31, 2021
Business Acquisition [Line Items] |
SCHEDULE OF COMPONENTS OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND ESTIMATED USEFUL LIVES | The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF COMPONENTS OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND ESTIMATED USEFUL LIVES
|  | Cost |  |  | Amortization through December 31, 2021 |  |  | Estimated useful life
Identifiable intangible assets: |  |  |  |  |  |  |  |  |  |
Trademarks |  | $ | 600,000 |  |  | $ | — |  |  | indefinite
Sponsorship agreement network |  |  | 5,600,000 |  |  |  | 373,333 |  |  | 5 years
Search engine optimization/content |  |  | 600,000 |  |  |  | 50,000 |  |  | 4 years
|  | $ | 6,800,000 |  |  | $ | 423,333 |  |  |
Ticket Smarter Acquisition [Member] |
Business Acquisition [Line Items] |
SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED IN THE TICKET SMARTER ACQUISITION | SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED IN THE TICKET SMARTER ACQUISITION
Assets acquired: |  |  |  |  |  |  |  |
|  | Preliminary purchase price allocation |
|  | As allocated |  |  | As allocated |
Description |  | September 30, 2021 |  |  | December 31, 2021 |
Assets acquired: |  |  |  |  |  |  |  |
Tangible assets acquired, including $51,432 of cash acquired |  | $ | 7,139,930 |  |  | $ | 5,748,291 |
Identifiable intangible assets acquired |  |  | — |  |  |  | 6,800,000 |
Goodwill |  |  | 11,839,308 |  |  |  | 5,886,547 |
Liabilities assumed |  |  | (5,128,964 | ) |  |  | (5,128,964 | )
Net assets acquired and liabilities assumed |  | $ | 13,850,274 |  |  | $ | 13,305,874 |
Consideration: |  |  |  |  |  |  |  |
Cash paid at TicketSmarter Acquisition date |  | $ | 8,413,240 |  |  | $ | 8,413,240 |
Common stock issued as consideration for TicketSmarter Acquisition at date of acquisition |  |  | 990,360 |  |  |  | 990,360 |
Contingent consideration earn-out agreement |  |  | 4,244,400 |  |  |  | 3,700,000 |
Cash paid at closing to escrow amount |  |  | 500,000 |  |  |  | 500,000 |
Cash retained from escrow amount pursuant to settlement of working capital target |  |  | (297,726 | ) |  |  | (297,726 | )
Total TicketSmarter Acquisition purchase price |  | $ | 13,850,274 |  |  | $ | 13,305,874 |

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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