BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2023

SCHEDULE OF INTANGIBLE AND LONG-LIVED ASSET CATEGORIES

Intangible and Long-Lived Asset Categories	Estimated Useful Life
Intellectual property	10 Years
Non compete agreement	5 Years
Tradenames	10 Years
Goodwill	Indefinite

Continuing Operations [Member]

SUMMARY OF DISAGGREGATION OF REVENUE

The following is a summary of revenue for the three months ended March 31, 2023 and 2022, disaggregated by type for continuing operations:

	2023		2022
Professional Services Revenue	$		$	-
Sale of goods		64,611		-
Software Solution Revenue		429		522
	$	65,040	$	139,308

Discontinued Operations [Member]

SUMMARY OF DISAGGREGATION OF REVENUE

The following is a summary of revenue for the three months ended March 31, 2023 and 2022, disaggregated by type for discontinuing operations:

		2023		2022
Professional Services Revenue	(a)	$	-	$	234,189
Sale of goods			-		-
Software Solution Revenue			-		112,697
		$	-	$	346,886

(a) Due to the retrospective presentation of continuing and discontinued operations, additional professional services revenue has been recognized by TRAQ Pvt Ltd. as part of discontinued operations that had been eliminated upon consolidation as an intercompany transaction prior to the disposal of TRAQ Pvt Ltd.