GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF GOODWILL AND INDEFINITE LIVED INTANGIBLE ASSETS

Goodwill
Balance as of December 31, 2021 and 2022	$	2,534,275
Indefinite Lived Intangible Assets
Balance as of December 31, 2021 and 2022	$	770,000

Goodwill relates to the acquisition of ENP Investments. Indefinite lived intangible assets consist of trade secrets and trademarks related to the acquisition of ENP Investments.

Definite Life Intangible Assets
Balance as of December 31, 2020	$	2,006,000
Amortization		(176,000	)
Balance as of December 31, 2021		1,830,000
Amortization		(160,000	)
Balances as of December 31, 2022	$	1,670,000

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE

Estimated amortization expense over the next five years is as follows:

2023	$	160,000
2024		160,000
2025		160,000
2026		160,000
2027		160,000