Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2024

Intangible Assets [Abstract]

Schedule of Intangible Assets

The following table provides a summary of our intangible assets:

	June 30, 2024
	Estimated Useful Life	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Patent	10 years	$	30,760	$	(30,760	)	$	-
Franchisee contract-based agreements	10 years		12,744,367		(2,017,840	)		10,726,527
Liberty Loan brand	10 years		340,218		(53,823	)		286,395
Non-compete agreements	10 years		86,113		(13,752	)		72,361
Non contractual customer relationships	5 years		1,952,371		(618,396	)		1,333,975
Customer list	3 years		184,825		(97,538	)		87,287
		$	15,338,654	$	(2,832,109	)	$	12,506,545

	December 31, 2023
	Estimated Useful Life	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Patent	10 years	$	30,760	$	(30,760	)	$	-
Franchisee contract-based agreements	10 years		12,744,367		(1,380,638	)		11,363,729
Liberty Loan brand	10 years		340,218		(36,855	)		303,363
Non-compete agreements	10 years		86,113		(9,334	)		76,779
Non contractual customer relationships	5 years		1,952,371		(423,020	)		1,529,351
Customer list	3 years		184,825		(66,742	)		118,083
		$	15,338,654	$	(1,947,349	)	$	13,391,305

Schedule of Future Estimated Amortization Expense

As of June 30, 2024, future estimated amortization expense related to identifiable intangible assets over the next five years is set forth in the following table:

	Amortization Expense
2024 (six months remaining)		884,580
2025		1,764,026
2026		1,707,552
2027		1,675,012
2028		1,317,072
Total	$	7,348,242