GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

Intangible assets consisted of the following at September 30, 2023 and December 31, 2022:

	September 30, 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)	$	215,071	$	87,977	$	127,094	$	211,183	$	80,378	$	130,805
Patents and trademarks (video solutions segment)		439,212		229,198		210,014		472,077		305,021		167,056
Sponsorship agreement network (entertainment segment)		5,600,000		2,333,333		3,266,667		5,600,000		1,493,333		4,106,667
SEO content (entertainment segment)		600,000		312,500		287,500		600,000		200,000		400,000
Personal seat licenses (entertainment segment)		180,081		11,704		168,377		180,081		8,001		172,080
Client agreements (revenue cycle management segments)		999,034		201,792		797,242		999,034		126,864		872,170
		8,033,398		3,176,504		4,856,894		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)		36,820		—		36,820		56,678		—		56,678
Total	$	20,037,732	$	3,176,504	$	16,861,228	$	20,086,567	$	2,213,597	$	17,872,970

SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

Year ending December 31:
2023 (October 1, to December 31, 2023)	$	382,342
2024		1,479,252
2025		1,386,756
2026		882,967
2027 and thereafter		725,577
	$	4,856,894