Intangibles

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Intangibles

8. Intangibles

Intangible assets consist of the Company’s estimate of the fair value of intangibles acquired with the acquisition of ATHI disclosed in Note 5 above. The Company allocated the excess over the tangible assets acquired, less the liabilities assumed to the contract provided to the Company by a health care service provider.

Intangible assets consist of the following:  

	December 31, 2022						December 31, 2021
	Cost		Accumulated amortization		Net book value		Net book value
Health care Provider license	$	1,789,903	$	(536,971)	$	1,252,932	$	1,610,913

The Company evaluates intangible assets for impairment on an annual basis during the last month of each year and at an interim date if indications of impairment exist. Intangible asset impairment is determined by comparing the fair value of the asset to its carrying amount with an impairment being recognized only when the fair value is less than carrying value and the impairment is deemed to be permanent in nature.

The Company recorded $357,981 and $178,990 in amortization expense for finite-lived assets for the year ended

December 31, 2022 and 2021, respectively.