INTANGIBLE ASSETS

3 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

Note 5 – INTANGIBLE ASSETS

As of June 30, 2023, the total amount of website development was $8,361. Depreciation expense of website development was $8,361 as of June 30, 2023.

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As of June 30, 2023, the unamortized balance of the costs related to the purchase or internal development and production of software to be sold, leased, or otherwise marketed was $97,400, which is deemed to be equal to the net realizable value, and is included within Application Development Costs in the balance sheet. Depreciation expense of application development was $97,400 as of June 30, 2023.

In December 2019 and March 2020, the Company purchased an RSS Database. As of June 30, 2023, the total amount of RSS Database was $149,000. Depreciation expense of RSS Database was $52,500 as of June 30, 2023.

In April 2023, the Company acquired Avant! AI™ and Instant FAME™ technologies. As of June 30, 2023, the total amount of the acquired assets was $124,000 and $25,000, respectively. Depreciation expense of Avant! AI™ was $2,067 as of June 30, 2023. Depreciation expense of Instant FAME™ was $417 as of June 30, 2023.

The Company had the following intangible assets as of June 30, 2023:

	As of June 30, 2023		As of March 31, 2023
Avant! AI™	$	124,000	$	—
Chatbot Developments		4,060		4,060
Instant FAME™		25,000		—
Mobile Application Development Costs		126,850		126,850
RSS Database		149,000		149,000
Website Development		8,361		8,361
Amortization expense		(163,537)		(154,511)
Total Intangible Assets, Net	$	273,734	$	133,760