| SCHEDULE OF INTANGIBLE ASSETS |
SCHEDULE OF INTANGIBLE ASSETS
| |
|
September 30, 2023 |
|
| |
|
Gross carrying amount |
|
|
Accumulated amortization |
|
|
Impairment |
|
|
Net carrying value |
|
| |
|
(unaudited) |
|
|
(unaudited) |
|
|
(unaudited) |
|
|
(unaudited) |
|
| Goodwill |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
| Customer list |
|
|
42,500 |
|
|
|
(42,500 |
) |
|
|
- |
|
|
|
- |
|
| Technology |
|
|
684,000 |
|
|
|
(665,400 |
) |
|
|
- |
|
|
|
18,600 |
|
| Trade name |
|
|
54,900 |
|
|
|
(54,900 |
) |
|
|
- |
|
|
|
- |
|
| |
|
$ |
781,400 |
|
|
$ |
(762,800 |
) |
|
$ |
- |
|
|
$ |
18,600 |
|
| |
|
December 31, 2022 |
|
| |
|
Gross carrying amount |
|
|
Accumulated amortization |
|
|
Impairment |
|
|
Net carrying value |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Goodwill |
|
$ |
277,800 |
|
|
$ |
- |
|
|
$ |
(277,800 |
) |
|
$ |
- |
|
| Customer list |
|
|
42,500 |
|
|
|
(42,500 |
) |
|
|
- |
|
|
|
- |
|
| Technology |
|
|
875,900 |
|
|
|
(813,300 |
) |
|
|
(41,900 |
) |
|
|
20,700 |
|
| Trade name |
|
|
54,900 |
|
|
|
(54,900 |
) |
|
|
- |
|
|
|
- |
|
| |
|
$ |
1,251,100 |
|
|
$ |
(910,700 |
) |
|
$ |
(319,700 |
) |
|
$ |
20,700 |
|
|