INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

	March 31, 2023 (Unaudited)
	Gross carrying amount		Accumulated amortization			Impairment		Net carrying value
Goodwill	$	-	$	-		$	-	$	-
Customer list		42,500		(42,500	)		-		-
Technology		684,000		(664,000	)		-		20,000
Trade name		54,900		(54,900	)		-		-
	$	781,400	$	(761,400	)	$	-	$	20,000

	December 31, 2022
	Gross carrying amount		Accumulated amortization			Impairment			Net carrying value
Goodwill	$	277,800	$	-		$	(277,800	)	$	-
Customer list		42,500		(42,500	)		-			-
Technology		875,900		(813,300	)		(41,900	)		20,700
Trade name		54,900		(54,900	)		-			-
	$	1,251,100	$	(910,700	)	$	(319,700	)	$	20,700

The estimated useful lives of the intangible assets range from seven to twenty years. Amortization expense was $700 and $5,500 for the three months ended March 31, 2023, and 2022, respectively.