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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

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

 SCHEDULE OF INTANGIBLE ASSETS

		December 31, 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)		$	—			$	—			$	—			$	—			$	225,545			$	89,887			$	135,658
Patents and trademarks (video solutions segment)			483,521				377,459				—				106,062				483,521				266,403				217,118
Sponsorship agreement network (entertainment segment)			5,600,000				3,733,333				—				1,866,667				5,600,000				2,613,333				2,986,667
SEO content (entertainment segment)			600,000				500,000				—				100,000				600,000				350,000				250,000
Personal seat licenses (entertainment segment)			117,339				13,037				—				104,302				180,081				14,004				166,077
Software			23,653				—				—				23,653				-				-				-
Website enhancements (entertainment segment)			35,900				9,833				—				26,067				13,500				—				13,500
Client agreements (revenue cycle management segments)			999,034				326,671				—				672,363				999,034				226,768				772,266
			7,859,447				4,960,333				—				2,899,114				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)			91,738				—				—				91,738				1,622				—				1,622
Total		$	20,444,658			$	4,960,333			$	4,830,000			$	10,654,325			$	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:
2025		$	1,407,721
2026			903,328
2027			109,328
2028			107,194
2029			107,194
2030 and thereafter			264,349
Total		$	2,899,114

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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://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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