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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

SCHEDULE OF INTANGIBLE ASSETS

		March 31, 2024												December 31, 2023
		Gross value				Accumulated amortization				Net carrying value				Gross value				Accumulated amortization				Net carrying value
Amortized intangible assets:
Licenses (video solutions segment)		$	225,545			$	92,525			$	133,020			$	225,545			$	89,887			$	135,658
Patents and trademarks (video solutions segment)			483,521				306,702				176,819				483,521				266,403				217,118
Sponsorship agreement network (entertainment segment)			5,600,000				2,893,333				2,706,667				5,600,000				2,613,333				2,986,667
SEO content (entertainment segment)			600,000				387,500				212,500				600,000				350,000				250,000
Personal seat licenses (entertainment segment)			87,679				7,542				80,137				180,081				14,004				166,077
Software			23,653				—				23,653				-				-				-
Website enhancements (entertainment segment)			25,630				1,878				23,752				13,500				—				13,500
Client agreements (revenue cycle management segments)			999,034				251,744				747,290				999,034				226,768				772,266
			8,045,062				3,941,224				4,103,838				8,101,681				3,560,395				4,541,286
Indefinite life intangible assets:
Goodwill (entertainment and revenue cycle management segments)			11,593,473				—				11,593,473				11,367,514				—				11,367,514
Trade name (entertainment segment)			900,000				—				900,000				600,000				—				600,000
Patents and trademarks pending (video solutions segment)			27,721				—				27,721				1,622				—				1,622
Total		$	20,566,256			$	3,941,224			$	16,625,032			$	20,070,817			$	3,560,395			$	16,510,422

SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

 SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

Year ending December 31:
2024 (April 1, to December 31, 2024)		$	1,117,290
2025			1,413,938
2026			909,400
2027			113,600
2028 and thereafter			549,610
Total		$	4,103,838

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- References

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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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/350-30/tableOfContent

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/350-20/tableOfContent

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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://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482640/350-30-55-40

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

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