| Schedule of goodwill and intangible assets |
| Schedule of goodwill and intangible assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Estimated life in years |
|
Gross amount |
|
December 31, 2022, Accumulated Amortization |
|
Net |
| Intangible assets not subject to amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Goodwill |
|
|
Indefinite |
|
|
$ |
4,238,671 |
|
|
$ |
— |
|
|
$ |
4,238,671 |
|
| Trademarks |
|
|
Indefinite |
|
|
|
514,268 |
|
|
|
— |
|
|
|
514,268 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total intangible assets not subject to amortization |
|
|
|
|
|
|
4,752,939 |
|
|
|
— |
|
|
|
4,752,939 |
|
| Intangible assets subject to amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Customer lists |
|
|
7 |
|
|
|
2,614,099 |
|
|
|
1,167,075 |
|
|
|
1,447,024 |
|
| ABC acquired contracts |
|
|
5 |
|
|
|
310,000 |
|
|
|
310,000 |
|
|
|
— |
|
| SIAS acquired contracts |
|
|
5 |
|
|
|
660,000 |
|
|
|
660,000 |
|
|
|
— |
|
| Non-compete agreements |
|
|
4 |
|
|
|
272,147 |
|
|
|
272,147 |
|
|
|
— |
|
| Website and Digital Assets |
|
|
3 |
|
|
|
33,002 |
|
|
|
18,650 |
|
|
|
14,352 |
|
| Total intangible assets subject to amortization |
|
|
|
|
|
|
3,889,248 |
|
|
|
2,427,872 |
|
|
|
1,461,376 |
|
| Total Goodwill and Intangible Assets |
|
|
|
|
|
$ |
8,642,187 |
|
|
$ |
2,427,872 |
|
|
$ |
6,214,315 |
|
| |
|
Estimated life in years |
|
Gross amount |
|
September 30, 2023, Accumulated Amortization |
|
Net |
| Intangible assets not subject to amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Goodwill |
|
|
Indefinite |
|
|
$ |
4,238,671 |
|
|
$ |
— |
|
|
$ |
4,238,671 |
|
| Trademarks |
|
|
Indefinite |
|
|
|
514,268 |
|
|
|
— |
|
|
|
514,268 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total intangible assets not subject to amortization |
|
|
|
|
|
|
4,752,939 |
|
|
|
— |
|
|
|
4,752,939 |
|
| Intangible assets subject to amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Customer lists |
|
|
7 |
|
|
|
2,614,099 |
|
|
|
1,367,432 |
|
|
|
1,246,667 |
|
| ABC acquired contracts |
|
|
5 |
|
|
|
310,000 |
|
|
|
310,000 |
|
|
|
— |
|
| SIAS acquired contracts |
|
|
5 |
|
|
|
660,000 |
|
|
|
660,000 |
|
|
|
— |
|
| Non-compete agreements |
|
|
4 |
|
|
|
272,147 |
|
|
|
272,147 |
|
|
|
— |
|
| Website and digital assets |
|
|
3 |
|
|
|
33,002 |
|
|
|
26,705 |
|
|
|
6,297 |
|
| Total intangible assets subject to amortization |
|
|
|
|
|
|
3,889,248 |
|
|
|
2,636,285 |
|
|
|
1,252,963 |
|
| Total Goodwill and Intangible Assets |
|
|
|
|
|
$ |
8,642,187 |
|
|
$ |
2,636,285 |
|
|
$ |
6,005,902 |
|
|