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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2024
Dec. 31, 2023
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 

Intangible assets consisted of the following at December 31, 2023 and 2022:

 

   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

 

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 

 

  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