GOODWILL (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF ESTIMATES OF ACQUISITION FAIR VALUE

The table below reflects the Company’s estimates of the acquisition date fair value of the assets acquired and liabilities assumed for the 2022 acquisition:

	MOC
Acquisition Date	October 4, 2022
Purchase Price
Cash	$	70,523
Total purchase consideration		70,523
Purchase Price Allocation
Assets acquired
Current assets		32,700
Property and Equipment, net		11,266
Operating lease right-of-use assets, net		114,232
Total assets acquired		158,198
Liabilities assumed:
Current liabilities		(33,437	)
Operating lease liability		(114,232	)
Accrued taxes		(349	)
Total liabilities assumed		(148,018	)
Net assets acquired		10,180
Goodwill		60,343
Total purchase consideration	$	70,523

SCHEDULE OF GOODWILL

The following table summarizes changes in the carrying amount of goodwill for the years ended December 31, 2023 and 2022.

	December 31, 2023		December 31, 2022
Balance at beginning of the year	$	60,343	$	-
Acquisitions				60,343
Balance as of end of the year	$	60,343	$	60,343