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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF 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

SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

 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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- References

No definition available.

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- Definition

Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

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- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-2

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