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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)
 9 Months Ended
Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
SCHEDULE OF INTANGIBLE ASSETS

Intangible assets consisted of the following as of September 30, 2024 and December 31, 2023:

 

   September 30, 2024   December 31, 2023 
   Gross
value		   Accumulated
amortization		   Accumulated Impairment   Net carrying
value		   Gross
value		   Accumulated
amortization		   Net carrying
value		 
Amortized intangible assets:                                                      
Licenses (video solutions segment)  $151,652   $23,907   $ —   $127,745   $225,545   $89,887   $135,658 
Patents and trademarks (video solutions segment)   483,521    355,314     —    128,207    483,521    266,403    217,118 
Sponsorship agreement network (entertainment segment)   5,600,000    3,453,333     —    2,146,667    5,600,000    2,613,333    2,986,667 
SEO content (entertainment segment)   600,000    462,500     —    137,500    600,000    350,000    250,000 
Personal seat licenses (entertainment segment)   117,339    12,060     —    105,279    180,081    14,004    166,077 
Software   23,653    —     —    23,653    -    -    - 
Website enhancements (entertainment segment)   35,900    6,841     —    29,059    13,500    —    13,500 
Client agreements (revenue cycle management segments)   999,034    301,695     —    697,339    999,034    226,768    772,266 
    8,011,099    4,615,650     —    3,395,449    8,101,681    3,560,395    4,541,286 
                                     
Indefinite life intangible assets:                                    
Goodwill (Entertainment segment)   6,112,507    —     307,000    5,805,507    5,886,548    —    5,886,548 

Goodwill (Revenue cycle management segment)

   5,480,966    —     4,322,000    1,158,966    5,480,966     —     

5,480,966

Trade name and trademarks (entertainment segment)   900,000    —     201,000    699,000    600,000    —    600,000 
Patents and trademarks pending (video solutions segment)   91,623    —     —    91,623    1,622    —    1,622 
                                     
Total  $20,596,195   $4,615,650   $ 4,830,000   $11,150,545   $20,070,817   $3,560,395   $16,510,422 
SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

 

Year ending December 31:    
2024 (October 1, 2024 to December 31, 2024)  $371,227 
2025   1,418,272 
2026   913,733 
2027   116,387 
2028 and thereafter   575,830 
Total  $3,395,449