NOTE 7: INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2018

Disclosure of detailed information about intangible assets [abstract]

INTANGIBLE ASSETS

NOTE 7: INTANGIBLE ASSETS

	Patient records			Trademarks and domain names			Management software			Total
Cost
Balance, December 31, 2015		356,893		$	141,000		$	73,000		$	570,893
Impairment loss		(64,800	)		–			–			(64,800	)
Balance, December 31, 2016		292,093			141,000			73,000			506,093
Expenditures		–			–			–			–
Balance, December 31, 2017		292,093			141,000			73,000			506,093
Impairment loss		–			(42,300	)		(21,900	)		(64,200	)
Balance, December 31, 2018		292,093		$	98,700		$	51,100		$	441,893

	Patient records			Trademarks and domain names			Management software			Total
Accumulated amortization
Balance, December 31, 2015		(35,690	)	$	(14,100	)	$	(7,300	)	$	(57,090	)
Amortization		(56,703	)		(28,200	)		(14,600	)		(99,503	)
Balance, December 31, 2016		(92,393	)		(42,300	)		(21,900	)		(156,593	)
Amortization		(56,704	)		(28,200	)		(14,600	)		(99,504	)
Balance, December 31, 2017		(149,097	)		(70,500	)		(36,500	)		(256,097	)
Amortization		(71,379	)		(28,200	)		(14,600	)		(114,179	)
Balance, December 31, 2018		(220,476	)	$	(98,700	)	$	(51,100	)	$	(370,276	)

	Patient records		Trademarks and domain names		Management software		Total
Carrying amount
Balance, December 31, 2016		199,700	$	98,700	$	51,100	$	349,500
Balance, December 31, 2017		142,996		70,500		36,500		249,996
Balance, December 31, 2018		71,617	$	–	$	8,595	$	71,617

During the year ended December 31, 2018, the Company recognized an impairment loss of $64,200 (year ended December 31, 2017 - $nil) in relation to trademarks, domain names and management software. During the year ended December 31, 2016, the Company recognized an impairment loss of $64,800 in relation to patient records.