Intangibles

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Intangibles

6.   Intangibles

Intangible assets consist of the following:

	Useful lives	September 30, 2023							December 31, 2022
		Cost		Accumulated amortization			Net book value		Net book value
Health care Provider license	5 years	$	1,789,903	$	(805,456	)	$	984,447	$	1,252,932

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 $89,495 in amortization expense for finite-lived assets for each of the three months ended September 30, 2023 and 2022 and $268,485 for each of the nine months ended September 30, 2023 and 2022.