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GOODWILL AND OTHER INTANGIBLE ASSETS | 12 Months Ended
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Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND OTHER INTANGIBLE ASSETS | NOTE 8. GOODWILL AND OTHER INTANGIBLE ASSETS Intangible assets consisted of the following at December 31, 2023 and 2022: SCHEDULE OF INTANGIBLE ASSETS
|  | December 31, 2023 |  |  | December 31, 2022 |
|  | Gross value |  |  | Accumulated amortization |  |  | Net carrying value |  |  | Gross value |  |  | Accumulated amortization |  |  | Net carrying value |
Amortized intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Licenses (video solutions segment) |  | $ | 225,545 |  |  | $ | 89,887 |  |  | $ | 135,658 |  |  | $ | 211,183 |  |  | $ | 80,378 |  |  | $ | 130,805 |
Patents and trademarks (video solutions segment) |  |  | 483,521 |  |  |  | 266,403 |  |  |  | 217,118 |  |  |  | 472,077 |  |  |  | 305,021 |  |  |  | 167,056 |
Sponsorship agreement network (entertainment segment) |  |  | 5,600,000 |  |  |  | 2,613,333 |  |  |  | 2,986,667 |  |  |  | 5,600,000 |  |  |  | 1,493,333 |  |  |  | 4,106,667 |
SEO content (entertainment segment) |  |  | 600,000 |  |  |  | 350,000 |  |  |  | 250,000 |  |  |  | 600,000 |  |  |  | 200,000 |  |  |  | 400,000 |
Personal seat licenses (entertainment segment) |  |  | 180,081 |  |  |  | 14,004 |  |  |  | 166,077 |  |  |  | 180,081 |  |  |  | 8,001 |  |  |  | 172,080 |
Website enhancements (entertainment segment) |  |  | 13,500 |  |  |  | — |  |  |  | 13,500 |  |  |  | — |  |  |  | — |  |  |  | — |
Client agreements (revenue cycle management segments) |  |  | 999,034 |  |  |  | 226,768 |  |  |  | 772,266 |  |  |  | 999,034 |  |  |  | 126,864 |  |  |  | 872,170 |
|  |  | 8,101,681 |  |  |  | 3,560,395 |  |  |  | 4,541,286 |  |  |  | 8,062,375 |  |  |  | 2,213,597 |  |  |  | 5,848,778 |
Indefinite life intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill (entertainment and revenue cycle management segments) |  |  | 11,367,514 |  |  |  | — |  |  |  | 11,367,514 |  |  |  | 11,367,514 |  |  |  | — |  |  |  | 11,367,514 |
Trade name (entertainment segment) |  |  | 600,000 |  |  |  | — |  |  |  | 600,000 |  |  |  | 600,000 |  |  |  | — |  |  |  | 600,000 |
Patents and trademarks pending (video solutions segment) |  |  | 1,622 |  |  |  | — |  |  |  | 1,622 |  |  |  | 56,678 |  |  |  | — |  |  |  | 56,678 |
Total |  | $ | 20,070,817 |  |  | $ | 3,560,395 |  |  | $ | 16,510,422 |  |  | $ | 20,086,567 |  |  | $ | 2,213,597 |  |  | $ | 17,872,970 |
Patents and trademarks pending will be amortized beginning at the time they are issued by the appropriate authorities. If issuance of the final patent or trademark is denied, then the amount deferred will be immediately charged to expense. Amortization expense for the years ended December 31, 2023 and 2022 was $1,507,134 and $1,562,558, respectively. Estimated amortization for intangible assets with definite lives for the next five years ending December 31, 2023, and thereafter is as follows: SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS
|  | Year ending December 31: |
2024 |  | $ | 1,502,013 |
2025 |  |  | 1,409,517 |
2026 |  |  | 904,979 |
2027 |  |  | 112,965 |
2028 and thereafter |  |  | 611,810 |
Total |  | $ | 4,541,284 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350/tableOfContent + Details
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