v3.21.2

PROPERTY AND EQUIPMENT

3 Months Ended

Jun. 30, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment, net, consisted of the following at June 30, 2021 and March 31, 2021:

Property and equipment
		June 30, 2021				March 31, 2021
Gym equipment		$	505,715			$	420,880
Cages			146,509				132,350
Event assets			104,270				92,117
Furniture and fixtures			16,766				16,766
Production truck gear			11,740				11,740
Production equipment			47,875				32,875
Venue lighting system			38,266				37,250
Leasehold improvements			117,541				43,712
Electronics hardware and software			133,378				124,624
Trucks trailers and vehicles			241,278				197,921
			1,363,338				1,110,235
Less:  accumulated depreciation			(227,095	)			(165,236	)
		$	1,136,243			$	944,999

Depreciation expense related to these assets for the three months ended June 30, 2021 and 2020 amounted to $61,859 and $18,943, respectively.

X

- References

No definition available.

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X

- Definition

The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 958
-SubTopic 360
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 958
-SubTopic 360
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 958
-SubTopic 360
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916

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