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TICKETSMARTER ACQUISITION (Tables) | Sep. 30, 2022
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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 September 30, 2022 |  |  | Estimated useful life
Identifiable intangible assets: |  |  |  |  |  |  |  |  |  |
Trademarks |  | $ | 600,000 |  |  | $ | — |  |  | indefinite
Sponsorship agreement network |  |  | 5,600,000 |  |  |  | 1,213,333 |  |  | 5 years
Search engine optimization/content |  |  | 600,000 |  |  |  | 162,500 |  |  | 4 years
|  | $ | 6,800,000 |  |  | $ | 1,375,833 |  |  |
Ticket Smarter Acquisition [Member] |
Business Acquisition [Line Items] |
SCHEDULE OF PRELIMINARY AND FINAL ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED ACQUISITION | SCHEDULE OF PRELIMINARY AND FINAL ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED ACQUISITION
|  | As allocated |  |  | Final as allocated |
|  | Purchase price allocation |
|  | As allocated |  |  | Final 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 | )
Liabilities assumed pursuant to stock purchase agreement |  |  | (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 https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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