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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)
 3 Months Ended
Mar. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
SCHEDULE OF INTANGIBLE ASSETS

Intangible assets consisted of the following as of March 31, 2025 and December 31, 2024:

 

   March 31, 2025 
  

Gross

value

   Accumulated amortization  

Accumulated

impairment

  

Net carrying

value

 
Amortized intangible assets:                    
Patents and trademarks (video solutions segment)  $483,521   $396,206   $—   $87,315 
Sponsorship agreement network (entertainment segment)   5,600,000    4,013,333    —    1,586,667 
SEO content (entertainment segment)   600,000    537,500    —    62,500 
Personal seat licenses (entertainment segment)   117,339    14,016    —    103,323 
Software   23,653    —    —    23,653 
Website enhancements (entertainment segment)   35,900    12,824    —    23,076 
Client agreements (revenue cycle management segments)   999,034    351,647    —    647,387 
    7,859,447    5,325,526    —    2,533,921 
                     
Indefinite life intangible assets:                    
Goodwill (Entertainment segment)   6,112,507    —    307,000    5,805,507 
Goodwill (Revenue cycle management segment)   5,480,966    —    4,322,000    1,158,966 
Trade name and trademarks (entertainment segment)   900,000    —    201,000    699,000 
Patents and trademarks pending (video solutions segment)   134,711    —    —    134,711 
                     
Total  $20,487,631   $5,325,526   $4,830,000   $10,332,105 

 

   December 31, 2024 
  

Gross

value

  

Accumulated

amortization

  

Accumulated

impairment

  

Net carrying

value

 
Amortized intangible assets:                    
Patents and trademarks (video solutions segment)  $483,521   $377,459   $—   $106,062 
Sponsorship agreement network (entertainment segment)   5,600,000    3,733,333    —    1,866,667 
SEO content (entertainment segment)   600,000    500,000    —    100,000 
Personal seat licenses (entertainment segment)   117,339    13,037    —    104,302 
Software   23,653    —    —    23,653 
Website enhancements (entertainment segment)   35,900    9,833    —    26,067 
Client agreements (revenue cycle management segments)   999,034    326,671    —    672,363 
    7,859,447    4,960,333    —    2,899,114 
                     
Indefinite life intangible assets:                    
Goodwill (Entertainment segment)   6,112,507    —    307,000    5,805,507 
Goodwill (Revenue cycle management segment)   5,480,966    —    4,322,000    1,158,966 
Trade name and trademarks (entertainment segment)   900,000    —    201,000    699,000 
Patents and trademarks pending (video solutions segment)   91,738    —    —    91,738 
                     
Total  $20,444,658   $4,960,333   $4,830,000   $10,654,325 
SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

 

Year ending December 31:    
2025 (April 1, 2025 to December 31, 2025)  $1,042,528 
2026   903,328 
2027   109,328 
2028   107,194 
2029   107,194 
2030 and thereafter   264,349 
      
Total  $2,533,921