Goodwill

12 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

NOTE 5 – GOODWILL

	As of December 31,		As of December 31,
	2021		2020
Goodwill at cost - Push	$	4,781,208	$	4,781,208
Goodwill at cost - Fixel		296,882		296,882
Goodwill at cost - Rebel		499,836		-
Total		5,577,926		5,078,090
Accumulated impairment losses	$	-	$	-
Balance at end of period	$	5,577,926	$	5,078,090

Goodwill has been allocated for impairment testing purposes to the acquisition of Push Holdings Inc.

The recoverable amount of this unit is determined based on external valuation performed by a third party valuation firm on March 20, 2020 as updated to December 31, 2021.

The assets were valued using a Fair Market Value basis as defined by The Financial Accounting Standards Board (FASB ASC 820-10-20). Liabilities were taken from Push Holdings Inc Consolidated Balance Sheet as of January 8, 2020.