Intangible Assets, Net

9 Months Ended

Sep. 30, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets, Net

5. Intangible Assets, Net

Intangible assets, net consisted of the following at September 30, 2022 and December 31, 2021:

	September 30, 2022							December 31, 2021
	Gross					Net		Gross					Net
	Carrying		Accumulated			Carrying		Carrying		Accumulated			Carrying
	Amount		Amortization			Amount		Amount		Amortization			Amount
Patents	$	50,000	$	(33,125	)		16,875	$	50,000	$	(31,251	)	$	18,749
Trade names, trademarks product names, URLs		1,023,864		(568,844	)		455,020		555,000		(509,148	)		45,852
Internally developed software		4,186,713		(2,086,523	)		2,100,190		1,990,000		(1,990,000	)		-
Subscriber/customer relationships		3,557,000		(2,328,212	)		1,228,788		2,279,000		(2,147,058	)		131,942
Total intangible assets	$	8,817,577	$	(5,016,704	)		3,800,873	$	4,874,000	$	(4,677,457	)	$	196,543

Amortization expense for the three and nine months ended September 30, 2022 was $206,725 and $339,247, respectively, as compared to $46,167 and $138,500 for the three and nine months ended September 30, 2021, respectively. The aggregate amortization expense for each of the next five years and thereafter is estimated to be $217,558 for the remainder of 2022, $663,260 in 2023, $662,615 in 2024, $561,062 in 2025, $493,248 in 2026 and $1,203,130 thereafter.