INTANGIBLE ASSETS

12 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

NOTE 7 - INTANGIBLE ASSETS

The following table summarizes our intangible assets and capitalized software development costs at March 31, 2023:

	March 31,
	2023			2022
Patents and licenses	$	1,175,580		$	1,084,081
Less accumulated amortization		(467,091	)		(186,927	)
Less impairment		(324,397	)		—
		384,092			897,154
Software development costs		655,641			583,826
Less impairment		(655,641	)		—
		—			583,826
	$	384,092		$	1,480,980

Amortization expensed within the consolidated statements of operations and comprehensive loss relating to intangible assets for the years ended March 31, 2023 and 2022 was approximately $193,000 and $92,000, respectively. At March 31, 2023, intangible assets and capitalized software costs have been reduced for impairments of $324,397 and $655,641, respectively. At March 31, 2022, no impairments were recorded