Acquisition of Clear RF LLC (Tables)

12 Months Ended

Dec. 31, 2022

Acquisition of Clear RF LLC [Abstract]

Schedule of total acquisition consideration

Consideration	Note	Fair Value
Cash		$	155,015
Fair value of 23,949 shares at $8.14 per share	(i)		194,985
Future purchase consideration	(ii)		350,000
Total Consideration		$	700,000

⁽ⁱ⁾ The fair value of the shares issued was determined by multiplying the number shares issued by the share price of the Company on March 31, 2021.

⁽ⁱⁱ⁾ Future consideration represents the expected future payments of cash and common shares. Since the balance of the shares and the cash is due within one year, the Company did not discount the future purchase consideration for the time value of money.

Schedule of purchase price

Purchase price allocation	Fair Value
Purchase price	$	700,000
Less: Net assets acquired
Net identifiable tangible assets		127,106
Net identifiable intangible assets		522,637
		649,743
Goodwill	$	50,257