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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: SCHEDULE OF INTANGIBLE ASSETS
|  | 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: SCHEDULE OF INTANGIBLE ASSETS
|  | 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 | SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS
Year ending December 31: |  |  |
2024 (October 1, 2024 to December 31, 2024) |  | $ | 371,227 |
Year I |  | $ | 371,227 |
2025 |  |  | 1,418,272 |
Year II |  |  | 1,418,272 |
2026 |  |  | 913,733 |
Year III |  |  | 913,733 |
2027 |  |  | 116,387 |
Year IV |  |  | 116,387 |
2028 and thereafter |  |  | 575,830 |
Year V |  |  | 575,830 |
Total |  | $ | 3,395,449 |
| SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS
|  | Year ending December 31: |
Year I |  |  |  |
2024 |  | $ | 1,502,013 |
Year II |  | $ | 1,502,013 |
2025 |  |  | 1,409,517 |
Year III |  |  | 1,409,517 |
2026 |  |  | 904,979 |
Year IV |  |  | 904,979 |
2027 |  |  | 112,965 |
Year V |  |  | 112,965 |
2028 and thereafter |  |  | 611,810 |
Year VI |  |  | 611,810 |
Total |  | $ | 4,541,284 |

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