Intangibles

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Ambulnz, Inc. [Member]

Intangibles [Line Items]

Intangibles

6. Intangibles

Intangible assets consist of the following as of September 30, 2021 and December 31, 2020:

	September 30, 2021
	Estimated Useful Life (Years)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	37,530	$	(5,605	)	$	31,925
Computer software	5 years		294,147		(204,874	)		89,273
Operating licenses	Indefinite		8,375,514		—			8,375,514
Internally developed software	4-5 years		5,747,473		(3,431,103	)		2,316,370
		$	14,454,664	$	(3,641,582	)	$	10,813,082

	December 31, 2020
	Estimated Useful Life (Years)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	23,382	$	(4,107	)	$	19,275
Computer software	5 years		294,148		(161,332	)		132,816
Operating licenses	Indefinite		8,375,514		—			8,375,514
Internally developed software	4-5 years		4,189,662		(2,043,161	)		2,146,501
		$	12,882,706	$	(2,208,600	)	$	10,674,106

The Company recorded amortization expense of $1,432,983 and $1,087,456 for the nine months ended September 30, 2021 and 2020, respectively.

The Company recorded amortization expense of $552,999 and $362,434 for the three months ended September 30, 2021 and 2020, respectively.

Future amortization expense at September 30, 2021 for the next five years and in the aggregate are as follows:

	Amortization Expense
2021, remaining	$	308,075
2022		1,206,873
2023		641,265
2024		151,934
2025		108,141
Thereafter		21,280
Total	$	2,437,568

6. Intangibles

Intangible assets consist of the following as of December 31, 2020 and 2019:

	December 31, 2020
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	17,197	$	6,185	$	(4,107	)	$	19,275
Computer software	5 years		279,249		14,899		(161,332	)		132,816
Operating licenses	Indefinite		8,175,514		200,000		—			8,375,514
Internally developed software	4 – 5 years		2,256,001		1,933,661		(2,043,161	)		2,146,501
		$	10,727,961	$	2,154,745	$	(2,208,600	)	$	10,674,106

	December 31, 2019
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	9,630	$	7,567	$	(2,783	)	$	14,414
Computer software	5 years		258,901		20,348		(103,120	)		176,129
Operating licenses	Indefinite		7,462,210		713,304		—			8,175,514
Internally developed software	4 – 5 years		645,112		1,610,889		(651,482	)		1,604,519
		$	8,375,853	$	2,352,108	$	(757,385	)	$	9,970,576

The Company recorded amortization expense of $1,451,214 and $640,086 for the years ended December 31, 2020 and 2019, respectively. The Company capitalized software development costs for internal use purposes of approximately $1,933,661 and $1,610,889 during the years ended December 31, 2020 and 2019, respectively.

Future amortization expense at December 31, 2020 for the next five years and in the aggregate are as follows:

Years ending December 31,	Amortization Expense
2021		899,762
2022		889,158
2023		438,741
2024		50,275
Thereafter		20,656
Total	$	2,298,592