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DIGITAL ALLY HEALTHCARE VENTURE (Tables)
 6 Months Ended
Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]  
SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR 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:

 

   Cost   Amortization through
June 30, 2023		  

Estimated

useful life

Identifiable intangible assets:             
Trademarks  $600,000   $—   indefinite
Sponsorship agreement network   5,600,000    2,053,333   5 years
Search engine optimization/content   600,000    275,000   4 years
              
   $6,800,000   $2,328,333    
Healthcare Acquisition [Member]  
Restructuring Cost and Reserve [Line Items]  
SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION

 

Description  Preliminary
as allocated
June 30, 2021		   Final
as allocated
June 30, 2022		 
   Purchase price allocation 
Description  Preliminary
as allocated
June 30, 2021		   Final
as allocated
June 30, 2022		 
Assets acquired:          
Tangible assets acquired, consisting of acquired cash, accounts receivable and right of use asset  $174,351   $174,351 
Intangible assets acquired – client agreements   —    457,079 
Goodwill   1,125,000    667,921 
Liabilities assumed consisting of a promissory note issued by the selling shareholders which was paid off at closing, net of lease liability assumed   77,158    77,158 
Net assets acquired and liabilities assumed  $1,376,509   $1,376,509 
Consideration:          
Cash paid at Healthcare Acquisition date  $1,026,509   $1,026,509 
Contingent consideration earn-out agreement   350,000    350,000 
           
Total Healthcare Acquisition purchase price  $1,376,509   $1,376,509 
SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR 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:

 

   Cost   Amortization through
June 30, 2023		   Estimated
useful life
Identifiable intangible assets:             
Client agreements  $457,079   $91,415   10 years
Custom Computing Corporation, LLC [Member]  
Restructuring Cost and Reserve [Line Items]  
SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION

 

   Preliminary As
allocated		   Final As
allocated		 
   Purchase price
allocation		 
   Preliminary As
allocated		   Final As
allocated		 
Description  September 30, 2021   September 30, 2022 
Assets acquired:          
Tangible assets acquired  $401,547   $401,547 
Identifiable intangible assets acquired – client agreements   —    206,955 
Goodwill   2,920,000    2,713,045 
Liabilities assumed pursuant to stock purchase agreement   (401,547)   (401,547)
Net assets acquired and liabilities assumed  $2,920,000   $2,920,000 
Consideration:          
Cash paid at Healthcare Acquisition date  $2,270,000   $2,270,000 
Contingent consideration earn-out agreement   650,000    650,000 
           
Total Healthcare Acquisition purchase price  $2,920,000   $2,920,000 
Medical Billing Acquisition [Member]  
Restructuring Cost and Reserve [Line Items]  
SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION

 

Description  Amount 
Assets acquired:     
Intangible assets acquired – Client Agreements  $335,000 
Total assets acquired and liabilities assumed  $335,000 
Consideration:     
Cash paid at acquisition date  $230,000 
Contingent consideration promissory note   105,000 
      
Total acquisition purchase price  $335,000 
SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR 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:

 

   Cost   Amortization through
June 30, 2023		   Estimated
useful life
Identifiable intangible assets:             
Client agreements  $206,955   $37,942   10 years
Healthcare Acquisition One [Member]  
Restructuring Cost and Reserve [Line Items]  
SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION

 

Description 

Final purchase

price allocation

 
Assets acquired:     
Tangible assets acquired  $190,631 
Goodwill   2,100,000 
Liabilities assumed pursuant to stock purchase agreement   (387,005)
Total assets acquired and liabilities assumed  $1,903,626 
Consideration:     
Cash paid at acquisition date  $1,153,626 
Contingent consideration promissory note   750,000 
      
Total acquisition purchase price  $1,903,626 
Medical Billing Assets Acquisition [Member]  
Restructuring Cost and Reserve [Line Items]  
SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR 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:

 

   Cost   Amortization through
June 30,2023		   Estimated
useful life
Identifiable intangible assets:             
Client agreements  $335,000   $47,457   10 years