NOTE 5 - INTANGIBLE ASSETS	9 Months Ended
Sep. 30, 2019
Finite-Lived Intangible Assets, Net [Abstract]
(5) INTANGIBLE ASSETS	(5) INTANGIBLE ASSETS In March 2015, as part of the acquisition of the Writer Square downtown location, the Company purchased the rights to negotiate a lease from the landlord for $125,000 in cash. The Company is amortizing this value over the remaining term of the lease. In March 2016, as part of the acquisition of the Capital Hill location, the Company purchased the existing liquor license for $4,300 in cash. The Company is amortizing this value over the remaining term of the lease. In September 2018, as part of the development of the CitiSet location, the Company acquired a liquor license for $5,286 in cash. The Company is amortizing this value over the remaining term of the lease. In April 2019, as part of the acquisition of the Lauderhill location the Company paid a $50,000 assignment fee in cash to the landlord to assume the remaining 8 years of the existing lease. The Company is amortizing this value over the remaining term of the lease. In the second quarter 2019, as part of the development of the Lauderhill location, the Company acquired a liquor license for $1,698 in cash. The Company is amortizing this value over the remaining term of the lease. In the second quarter 2019, the Company paid $16,000 for the final franchise documents enabling Illegal Burger Franchising to offer franchises for sale. The Company will amortize this value over 10 years. In the second quarter 2019, the Company paid $2,025 for the trademark applications for two new versions of the Company’s existing trademarked logo. The Company will amortize this value over 10 years. In the third quarter 2019, the Company paid $16,500 for website for Illegal Burger Franchising to offer franchises for sale. The Company will amortize this value over 10 years. In the third quarter 2019, the Company paid $2,075 for the trademark applications for trademarks and word-marks of the Illegal Pizza logo and name. The Company will amortize this value over 10 years Amortization expense was $3,635 and $10,232 and $6,465 and $19,395 for the three and nine months ended September 30, 2019 and 2018, respectively.

NOTE 5 - INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2019

Finite-Lived Intangible Assets, Net [Abstract]

(5) INTANGIBLE ASSETS

In March 2015, as part of the acquisition of the Writer Square downtown location, the Company purchased the rights to negotiate a lease from the landlord for $125,000 in cash. The Company is amortizing this value over the remaining term of the lease. In March 2016, as part of the acquisition of the Capital Hill location, the Company purchased the existing liquor license for $4,300 in cash. The Company is amortizing this value over the remaining term of the lease.

In September 2018, as part of the development of the CitiSet location, the Company acquired a liquor license for $5,286 in cash. The Company is amortizing this value over the remaining term of the lease.

In April 2019, as part of the acquisition of the Lauderhill location the Company paid a $50,000 assignment fee in cash to the landlord to assume the remaining 8 years of the existing lease. The Company is amortizing this value over the remaining term of the lease.

In the second quarter 2019, as part of the development of the Lauderhill location, the Company acquired a liquor license for $1,698 in cash. The Company is amortizing this value over the remaining term of the lease. In the second quarter 2019, the Company paid $16,000 for the final franchise documents enabling Illegal Burger Franchising to offer franchises for sale. The Company will amortize this value over 10 years. In the second quarter 2019, the Company paid $2,025 for the trademark applications for two new versions of the Company’s existing trademarked logo. The Company will amortize this value over 10 years.

In the third quarter 2019, the Company paid $16,500 for website for Illegal Burger Franchising to offer franchises for sale. The Company will amortize this value over 10 years. In the third quarter 2019, the Company paid $2,075 for the trademark applications for trademarks and word-marks of the Illegal Pizza logo and name. The Company will amortize this value over 10 years

Amortization expense was $3,635 and $10,232 and $6,465 and $19,395 for the three and nine months ended September 30, 2019 and 2018, respectively.