GOODWILL (Tables)

12 Months Ended

Dec. 31, 2024

GOODWILL

Schedule of goodwill

	December 31,		December 31,
	2024		2023
Consumer
Opening balance	$	300,000	$	—
Additions (reductions) (1)(2)		(300,000)		300,000
Sub-total		—		300,000
Commercial
Opening balance		3,621,453		3,621,453
Additions (reductions)		—		—
Sub-total		3,621,453		3,621,453
	$	3,621,453	$	3,921,453

(1) The decrease in goodwill of $300 thousand for the year ended December 31, 2024, relates to the Company’s finalization of the allocation of fair values to assets acquired in the Scottsdale Transaction.

(2) The increase in goodwill of $300 thousand for the year ended December 31, 2023, relates to the Company’s acquisition of Scottsdale Transaction.