Intangibles

12 Months Ended

Dec. 31, 2024

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. 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, 2024							December 31, 2023
	Useful lives	Cost		Accumulated amortization			Net book value		Net book value
Health care Provider license	5 Years	$	1,789,903	$	(1,252,932	)	$	536,971	$	894,952

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 in amortization expense for finite-lived assets for the years ended December 31, 2024 and 2023.

Estimated future amortization expense is as follows: 

		Amount
2025	$	357,981
2026		178,990
Total estimated amortization expense	$	536,971