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INTANGIBLE ASSETS
 9 Months Ended
Sep. 30, 2024
Goodwill and Intangible Asset Impairment [Abstract]  
INTANGIBLE ASSETS INTANGIBLE ASSETS
The following table provides a summary of our intangible assets:
September 30, 2024
Estimated Useful LifeGross
 Carrying
 Amount		Accumulated Amortization Net
 Carrying
 Amount
Patent10 years$30,760 $(30,760)$- 
Franchisee contract-based agreements10 years12,744,367 (2,336,437)10,407,930 
Liberty Loan brand10 years340,218 (62,296)277,922 
Non-compete agreements10 years86,113 (15,990)70,123 
Non contractual customer relationships5 years1,952,371 (716,119)1,236,252 
Customer list3 years184,825 (112,934)71,891 
$15,338,654 $(3,274,536)$12,064,118 
December 31, 2023
Estimated
 Useful Life		Gross
 Carrying Amount		Accumulated Amortization Net
 Carrying Amount
Patent10 years$30,760 $(30,760)$- 
Franchisee contract-based agreements10 years12,744,367 (1,380,638)11,363,729 
Liberty Loan brand10 years340,218 (36,855)303,363 
Non-compete agreements10 years86,113 (9,334)76,779 
Non contractual customer relationships5 years1,952,371 (423,020)1,529,351 
Customer list3 years184,825 (66,742)118,083 
  $15,338,654 $(1,947,349)$13,391,305 
Depreciation and amortization expense for intangible assets was $442,427 and $1,327,187 for the three and nine months ended September 30, 2024, respectively, and $442,636 and $1,328,754 for the three and nine months ended September 30, 2023, respectively.
As of September 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 (three months remaining)442,290 
20251,764,026 
20261,707,552 
20271,675,012 
20281,317,072 
Total$6,905,952