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DIGITAL ALLY HEALTHCARE VENTURE (Tables) | 9 Months Ended
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Sep. 30, 2023
Healthcare Acquisition [Member] |
Restructuring Cost and Reserve [Line Items] |
SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION | SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION
|  | 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 |  | $ | 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 |
Liabilities assumed pursuant to stock purchase agreement |  |  | 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: SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR ESTIMATED USEFUL LIVES
|  | Cost |  |  | Amortization through September 30, 2023 |  |  | Estimated useful life
Identifiable intangible assets: |  |  |  |  |  |  |  |  |  |
Client agreements |  | $ | 457,079 |  |  | $ | 102,843 |  |  | 10 years
Medical Billing Acquisition [Member] |
Restructuring Cost and Reserve [Line Items] |
SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION | 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 |
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: SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR ESTIMATED USEFUL LIVES
|  | Cost |  |  | Amortization through September 30, 2023 |  |  | Estimated useful life
Identifiable intangible assets: |  |  |  |  |  |  |  |  |  |
Client agreements |  | $ | 206,955 |  |  | $ | 43,116 |  |  | 10 years
Healthcare Acquisition One [Member] |
Restructuring Cost and Reserve [Line Items] |
SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION | 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 PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION | 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: SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND THEIR ESTIMATED USEFUL LIVES
|  | Cost |  |  | Amortization through September 30, 2023 |  |  | Estimated useful life
Identifiable intangible assets: |  |  |  |  |  |  |  |  |  |
Client agreements |  | $ | 335,000 |  |  | $ | 55,833 |  |  | 10 years

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