iCoreConnect 10-Q/A 16 Jun 23 2022 Q3 Quarterly report (amended) Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 14, 2022
Cover [Abstract]
Entity Registrant Name	iCoreConnect Inc.
Entity Central Index Key	0001408057
Document Type	10-Q/A
Amendment Flag	true
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		172,433,691
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-52765
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	13-4182867
Entity Interactive Data Current	Yes
Entity Address Address Line 1	529 E. Crown Point Road
Entity Address Address Line 2	Suite 250
Entity Address City Or Town	Ocoee
Entity Address State Or Province	FL
Entity Address Postal Zip Code	34761
City Area Code	888
Local Phone Number	810-7706
Amendment Description	References throughout this Amendment No. 1 to the Quarterly Report on Form 10-Q to “we.” “us,” the “Company” or “our company” are to iCoreConnect, Inc. unless otherwise indicated. This Amendment No. 1 to Form 10-Q (“Amendment No. 1”) amends the Form 10- Q of iCoreConnect Inc for the three months ended September 30, 2022 as filed with the Securities and Exchange Commission (the “SEC”) on November 14, 2022 (the “Original Filing”). On May 18, 2023 the Company determined that it not had not properly accounted for certain warrants issued by the Company in 2021 with provisions (the “down round provisions”) that required the lowering of the exercise price of the warrant and a proportionate increase in the number of shares underlying the warrants upon the issuance of new securities at a price per shares that is lower than the exercise price of the original warrant. The Company did not properly account for such down round provisions when the criteria for revaluation was met. The down round provisions required the Company to record a non-cash charge for the incremental fair value of the additional shares to be issued upon the occurrence of the triggering event, which is $443,367 for the three months ended September 30, 2021 and is recorded as a Dividend to Common Stockholders. The following items have been amended to reflect the restatement: Part 1, Item 1. Financial Statements Part 1, Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations Part 1, Item 4. Control and Procedures Part II, Item 6. Exhibits In accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, or the Exchange Act, the Company is also including with this Amended Quarterly Report currently dated certifications of the Company’s Chief Executive Officer and Principal Financial Officer (attached as Exhibits 31.1 and 32.1).  Except as discussed above and as further described in Note 2 in the Notes to Condensed Financial Statements, the Company has not modified or updated disclosures presented in this Amended Quarterly Report. Accordingly, the Amended Quarterly Report does not reflect events occurring after the Original Quarterly Report or modify or update those disclosures affected by subsequent events. Information not affected by the restatement is unchanged and reflects disclosures made at the time of the filing of the Original Quarterly Report. As a result of the restatement, the Company has concluded there was a material weakness in its internal control over financial reporting as of September 30, 2021, and its disclosure controls and procedures were not effective. See additional discussion included in Part I, Item 4 of this Amended Quarterly Report.

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2022	Dec. 31, 2021
ASSETS
Cash	$ 162,843	$ 71,807
Accounts receivable, net	505,130	629,047
Prepaid expenses and other current assets	368,350	312,286
Total current assets	1,036,323	1,013,140
Property and equipment, net	79,927	92,562
Right of use lease asset - operating	988,339	99,054
Software development costs, net	527,071	592,781
Acquired technology, net	100,309	277,966
Customer relationships, net	2,530,254	3,069,874
Goodwill	1,484,966	1,484,966
Total long-term assets	5,710,866	5,617,203
TOTAL ASSETS	6,747,189	6,630,343
LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY
Accounts payable and accrued expenses	2,004,300	1,641,750
Operating lease liability, current portion	279,532	66,738
Notes payable, current portion	4,045,050	2,325,339
Deferred revenue	15,323	20,419
Total current liabilities	6,344,205	4,054,246
Long-term debt, net of current maturities	1,577,747	1,538,488
Operating lease liability, net of current portion	739,495	32,318
Total long-term liabilities	2,317,242	1,570,806
TOTAL LIABILITIES	8,661,447	5,625,052
STOCKHOLDERS' (DEFICIT) EQUITY
Preferred Stock, par value $0.001; 10,000,000 shares authorized; Issued and Outstanding: 0 as of September 30, 2022 and December 31, 2021.	0	0
Common Stock par value $0.001; 600,000,000 shares authorized; Issued and Outstanding: 172,433,691 as of September 30, 2022 and 167,493,479 as of December 31, 2021	172,434	167,493
Additional paid-in-capital	85,139,909	83,633,061
Accumulated deficit	(87,226,601)	(82,795,263)
TOTAL STOCKHOLDERS' (DEFICIT) EQUITY	(1,914,258)	1,005,291
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY	$ 6,747,189	$ 6,630,343

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
CONDENSED BALANCE SHEETS
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	172,433,691	167,493,479
Common stock, shares outstanding	172,433,691	167,493,479

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED)
Revenue	$ 1,888,768	$ 1,365,112	$ 5,943,818	$ 3,050,488
Cost of sales	517,660	420,915	1,773,173	928,675
Gross profit	1,371,108	944,197	4,170,645	2,121,813
Expenses
Selling, general and administrative	2,151,651	1,342,531	6,445,585	3,202,789
Depreciation and amortization	286,622	350,957	1,000,722	854,368
Total operating expenses	2,438,273	1,693,488	7,446,307	4,057,157
Loss from operations	(1,067,165)	(749,291)	(3,275,662)	(1,935,344)
Interest expense	(216,523)	(97,551)	(561,395)	(357,873)
Finance charges	(14,888)	(232,189)	(400,888)	(1,513,366)
Other income (expense)	(103,400)	(26,732)	(193,393)	304,672
Total other expense, net	(334,811)	(356,472)	(1,155,676)	(1,566,567)
Net loss	(1,401,976)	(1,105,763)	(4,431,338)	(3,501,911)
Dividend to Common Stockholders	$ 0	$ (443,367)	$ 0	$ (443,367)
Net loss attributable to Common Stockholders	$ (1,401,976)	$ (1,549,130)	$ (4,431,338)	$ (3,945,278)
Net loss per share available to common stockholders, basic and diluted	$ (0.01)	$ (0.01)	$ (0.03)	$ (0.03)
Weighted average number of shares, basic and diluted	172,409,017	155,351,644	171,947,058	137,519,808

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (UNAUDITED) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2020		90,081,336
Balance, amount at Dec. 31, 2020	$ (628,940)	$ 90,081	$ 77,112,060	$ (77,831,081)
Stock issued for cash, shares		22,504,600
Stock issued for cash, amount	1,417,313	$ 22,505	1,394,808	0
Stock issued for conversion of fees for services payable, shares		7,948,502
Stock issued for conversion of fees for services payable, amount	481,923	$ 7,948	473,975	0
Stock compensation expense, shares		3,968,795
Stock compensation expense, amount	118,796	$ 3,969	114,827	0
Net loss	(812,914)	$ 0	0	(812,914)
Balance, shares at Mar. 31, 2021		124,503,233
Balance, amount at Mar. 31, 2021	576,178	$ 124,503	79,095,670	(78,643,995)
Balance, shares at Dec. 31, 2020		90,081,336
Balance, amount at Dec. 31, 2020	(628,940)	$ 90,081	77,112,060	(77,831,081)
Net loss	(3,501,911)
Balance, shares at Sep. 30, 2021		159,205,016
Balance, amount at Sep. 30, 2021	2,091,717	$ 159,205	83,265,503	(81,332,991)
Balance, shares at Mar. 31, 2021		124,503,233
Balance, amount at Mar. 31, 2021	576,178	$ 124,503	79,095,670	(78,643,995)
Stock issued for cash, shares		16,015,000
Stock issued for cash, amount	1,503,500	$ 16,015	1,487,485	0
Stock compensation expense, shares		3,115,166
Stock compensation expense, amount	68,945	$ 3,115	65,830	0
Net loss	(1,583,233)	$ 0	0	(1,583,233)
Stock issued for convertible debt, shares		2,730,000
Stock issued for convertible debt, amount	1,283,906	$ 2,730	1,281,176	0
Stock issued for asset acquisition of Advantech, shares		5,000,000
Stock issued for asset acquisition of Advantech, amount	500,000	$ 5,000	495,000	0
Stock issued for asset acquisition of BCS, shares		250,000
Stock issued for asset acquisition of BCS, amount	250	$ 250	0	0
Balance, shares at Jun. 30, 2021		151,613,399
Balance, amount at Jun. 30, 2021	2,349,546	$ 151,613	82,425,161	(80,227,228)
Stock issued for cash, shares		2,300,000
Stock issued for cash, amount	100,000	$ 2,300	97,700	0
Stock compensation expense, shares		245,000
Stock compensation expense, amount	15,744	$ 245	15,499	0
Net loss	(1,105,763)	0	0	(1,105,763)
Stock issued for convertible debt, amount	232,190	$ 1,000	231,190	0
Stock issued for asset acquisition of Advantech, shares		1,000,000
Stock issued for asset acquisition of Spectrum Technology Solutions, shares		4,046,617
Stock issued for asset acquisition of Spectrum Technology Solutions, amount	500,000	$ 4,047	495,953	0
Balance, shares at Sep. 30, 2021		159,205,016
Balance, amount at Sep. 30, 2021	2,091,717	$ 159,205	83,265,503	(81,332,991)
Balance, shares at Dec. 31, 2021		167,493,497
Balance, amount at Dec. 31, 2021	1,005,291	$ 167,493	83,633,061	(82,795,263)
Stock issued for cash, shares		4,722,844
Stock issued for cash, amount	350,000	$ 4,723	345,277	0
Stock compensation expense, amount	255,697	0	255,697	0
Net loss	(1,542,235)	$ 0	0	(1,542,235)
Finance fee on convertible debt	300,000		300,000
Balance, shares at Mar. 31, 2022		172,216,323
Balance, amount at Mar. 31, 2022	368,753	$ 172,216	84,534,035	(84,337,498)
Balance, shares at Dec. 31, 2021		167,493,497
Balance, amount at Dec. 31, 2021	1,005,291	$ 167,493	83,633,061	(82,795,263)
Net loss	(4,431,338)
Balance, shares at Sep. 30, 2022		172,433,691
Balance, amount at Sep. 30, 2022	(1,914,258)	$ 172,434	85,139,909	(87,226,601)
Balance, shares at Mar. 31, 2022		172,216,323
Balance, amount at Mar. 31, 2022	368,753	$ 172,216	84,534,035	(84,337,498)
Stock compensation expense, shares		30,000
Stock compensation expense, amount	272,560	$ 30	275,530
Net loss				(1,487,127)
Finance fee on convertible debt	86,000		86,000
Stock issued for conversion of debt, shares		227,368
Stock issued for conversion of debt, amount	22,387	$ 227	22,160
Repurchase of common stock warrants amount	(45,000)		(45,000)
Balance, shares at Jun. 30, 2022		172,473,691
Balance, amount at Jun. 30, 2022	(782,427)	$ 172,473	84,869,725	(85,824,625)
Stock compensation expense, shares		(40,000)
Stock compensation expense, amount	255,257	$ (40)	255,296
Net loss	(1,401,976)			(1,401,976)
Origination fee on debt amount	14,888		14,888
Balance, shares at Sep. 30, 2022		172,433,691
Balance, amount at Sep. 30, 2022	$ (1,914,258)	$ 172,434	$ 85,139,909	$ (87,226,601)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (4,431,338)	$ (3,501,911)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	16,788	2,832
Amortization expense	983,934	851,537
Origination Fee	400,888	1,513,366
Change in allowance for doubtful accounts	137,676	0
Gain on cancellation of liabilities	0	(331,404)
Stock compensation expense	783,514	113,657
Finance fee	24,958	0
Non-cash interest expense	217,434	102,645
Changes in assets and liabilities:
Accounts receivable	(13,759)	(322,368)
Prepaid expenses	(56,064)	(161,815)
Right of use asset, net of lease liability	26,533	(59,658)
Accounts payable and accrued expenses	238,841	(89,788)
Deferred revenue	(5,096)	(45,055)
NET CASH USED IN OPERATING ACTIVITIES	(1,675,691)	(1,927,962)
INVESTING ACTIVITIES
Cash portion of consideration paid to acquire Advantech/BCS/STS	0	(3,200,022)
Additions to capitalized software	(200,947)	(183,863)
Purchases of capital assets	0	(9,154)
NET CASH USED IN INVESTING ACTIVITIES	(200,947)	(3,393,039)
Net proceeds from debt	3,450,000	3,300,881
Payments on debt	(1,809,713)	(875,887)
Proceeds from issuance of common stock	350,000	3,587,563
Purchase of common stock warrants	(45,000)	0
Stock issued for conversion of convertible debt	22,387	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,967,674	6,012,557
NET CHANGE IN CASH	91,036	691,556
CASH AT BEGINNING OF THE PERIOD	71,807	7,619
CASH AT END OF THE PERIOD	162,843	699,175
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	529,325	233,465
Stock issued for acquisitions	0	500,250
Stock Issued For Conversion Of Accounts Payable	0	(7,266)
Dividend to Common Stockholders	$ 0	$ 433,367

NATURE OF OPERATIONS

NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2022
NATURE OF OPERATIONS
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS iCoreConnect Inc., (the “Company”), a Nevada Corporation, is a market leading cloud-based software and technology company focused on increasing workflow productivity and customer profitability through its enterprise platform of applications and services. Business Combinations During 2021 the Company completed three asset acquisitions which were accounted for as business combinations; On April 23, 2021, the Company acquired substantially all the assets of Heyns Unlimited LLC doing business as Advantech; On May 31, 2021, the Company acquired substantially all the assets of BCS Tech Center, Inc.; and on September 1, 2021, the Company acquired substantially all the assets of Spectrum Technology Solutions, LLC. Going Concern and Liquidity The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. For the nine months period ended September 30, 2022, the Company generated an operating loss of $3,275,662. In addition, at September 30, 2022, the Company has an accumulated deficit, and net working capital deficit of $87,226,601 and $5,307,882, respectively. The Company’s activities were primarily financed through private placements of equity securities and issuance of debt. The Company intends to raise additional capital through the issuance of debt and/or equity securities to fund its operations. The Company is reliant on future fundraising to finance operations in the near future. The financing may not be available on terms satisfactory to the Company, if at all. In light of these matters, there is substantial doubt that the Company will be able to continue as a going concern for a period of 12 months from the issuance date of these financial statements. Currently, management intends to develop a vastly improved healthcare communications system and intends to develop alliances with strategic partners to generate revenues that will sustain the Company. While management believes in the viability of its strategy to increase revenues and in its ability to raise additional funds, there can be no assurances to that effect. Management’s ability to continue as a going concern is ultimately dependent upon its ability to continually increase the Company’s customer base and realize increased revenues from signed contracts. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2022
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS On May 18, 2023 the Company determined that it not had not properly accounted for certain warrants issued by the Company in 2021 with provisions (the “down round provisions”) that required the lowering of the exercise price of the warrant and a proportionate increase in the number of shares underlying the warrants upon the issuance of new securities at a price per shares that is lower than the exercise price of the original warrant as per ASU 2017-11. The Company did not properly account for such down round provisions when the criteria for revaluation was met. The down round provisions require the Company to record a non-cash charge for the incremental fair value of the additional shares to be issued upon the occurrence of the triggering event which is $443,367 for the three months ended September 30, 2021 and $814,552 for the year ended December 31, 2021. The Company’s management and the Audit Committee of the Company’s Board of Directors (the “Audit Committee”), after discussion with Company legal advisors, concluded that it is appropriate to restate the Company’s previously issued: (i) audited financial statements as of December 31, 2022 and 2021, which were included in the Company’s Annual Reports on Form 10-K, originally filed with the SEC on March 23, 2023, respectively, and (ii) unaudited financial statements for the quarters ended September 30, 2021, March 31, 2022, June 30, 2022, and September 30, 2022, which were included in the Company’s Quarterly Reports on Form 10-Q, originally filed with the SEC on November 15, 2021, May 12, 2022, August 12, 2022, and November 14, 2022, respectively (the “Impacted Filings”). Considering such restatements, the Company concluded that the financial statements included in the Impacted Filings should no longer be relied upon. Similarly, any previously furnished or filed reports, related earnings releases, investor presentations or similar communications of the Company describing the Company’s financial results included in the Impacted Filings should no longer be relied upon. The following tables summarize the effect of the restatement on each financial statement line item as of the dates, and for the period, indicated: 3 months September 30, 2021 9 months September 30, 2021 As Reported Restatement Adjustment As Restated As Reported Restatement Adjustment As Restated Net loss $ (1,105,763 ) $ - $ (1,105,763 ) $ (3,501,911 ) $ - $ (3,501,911 ) Dividend to Common Stockholders - (443,367 ) (443,367 ) - (443,367 ) (443,367 ) Net loss attributable to Common Stockholders $ (1,105,763 ) $ (443,367 ) $ (1,549,130 ) $ (3,501,911 ) $ (443,367 ) $ (3,945,278 ) Net loss per share available to common stockholders, basic and diluted $ (0.01 ) $ - $ (0.01 ) $ (0.03 ) $ - $ (0.03 ) Net income per diluted share available to common stockholders Weighted average number of shares, basic and diluted 155,351,644 155,351,644 137,519,808 137,519,808 As Reported Additional Warrants As Restated September 30, 2021 10,600,000 6,500,000 17,100,000 September 30, 2022 10,950,000 8,750,000 19,700,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K as filed with the SEC on April 18, 2022. The interim results for the nine months ended September 30, 2022, are not necessarily indicative of the results to be expected for the year ending December 31, 2022, or for any future periods. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are customer obligations due under normal trade terms. The Company maintains an allowance for doubtful accounts for estimated losses resulting from the potential inability of certain customers to make required future payments on amounts due. Management determines the adequacy of this allowance by periodically evaluating the aging and past due nature of individual customer accounts receivable balances and considering the customer’s current financial situation as well as the existing industry economic conditions and other relevant factors that would be useful in assessing the risk of collectability. If the future financial condition of the Company’s customers were to deteriorate, resulting in their inability to make specific required payments, additions to the allowance for doubtful accounts may be required. In addition, if the financial condition of customers improves and collections of amounts outstanding commence or are reasonably assured, then the Company may reverse previously established allowances for doubtful accounts. The Company has estimated and recorded an allowance for doubtful accounts of approximately $173,700 at September 30, 2022, and $36,000 at December 31, 2021. Software Development Costs and Acquired Software The Company accounts for software development costs, including costs to develop software products or the software component of products to be sold to external users. In accordance with ASC 985-730, Computer Software Research and Development, research and planning phase costs are expensed as incurred and development phase costs including direct materials and services, payroll and benefits and interest costs are capitalized. The Company has determined that technological feasibility for its products to be marketed to external users was reached before the release of those products. As a result, the development costs and related acquisition costs after the establishment of technological feasibility were capitalized as incurred. Capitalized costs for software to be sold to external users and software acquired in a business combination are amortized based on current and projected future revenue for each product with an annual minimum equal to the straight-line amortization over three years. Long-Lived Assets and Goodwill The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other Revenue Recognition We have 6 primary sources of revenue 1. Electronic Prescription Software 2. Insurance Verifications 3. ICD-10 Medical Coding Software 4. Encrypted and HIPAA Compliant Secure email 5. MSaaS software 6. Cloud encrypted HIPAA compliant back up 1) Electronic Prescription software services are provided an annual subscription basis using the software as a service (‘SaaS’) model with revenue recognized ratably over the contract term. 2). Insurance verification services are provided on an annual subscription basis using SaaS model with revenue recognized ratably over the contract term. 3) ICD-10 Medical Coding services are provided on an annual subscription basis using the software as a SaaS model with revenues recognized ratably over the contract term. 4) Encrypted HIPAA compliant and secure email services are provided on an annual subscription basis using the SaaS model with revenues recognized ratably over the contract term. 5) MSaaS software services are provided on an annual subscription basis using the SaaS model with revenue recognized ratably over the contract term. 6) Cloud encrypted HIPAA compliant back up are provided on an annual subscription basis using the software as a service SaaS model with revenues recognized ratably over the contract term. The Company accounts for revenue from contracts with customers in accordance with ASU No. 2017-09, Revenue from Contracts with Customers, and a series of related accounting standard updates (collectively referred to as “Topic 606”). This guidance sets forth a five-step revenue recognition model which replaced the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance and to require more detailed disclosures. The five steps of the revenue recognition model are: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, the Company assesses the goods and services promised in the contract with customers and identifies a performance obligation for each. To determine the performance obligation, the Company considers all products and services promised in the contract regardless of whether they are explicitly stated or implied by customary business practices. The timing of satisfaction of the performance obligation is not subject to significant judgment. The Company measures revenue as the amount of consideration expected to be received in exchange for transferring goods and services. Revenue is recognized net of any taxes collected from customers that are subsequently remitted to governmental authorities. The Company’s customers are acquired through its own salesforce and through the referrals from its many state association marketing partners. The Company primarily generates revenue from multiple software as a service (SaaS) model, which typically include subscriptions to its online software solutions. The Company’s secondary source of revenue is professional services and other revenue related to customer onboarding, IT services and equipment sales that often precede a subscription service offering purchased by the customer. Approximately 90% of the Company’s revenue is subscription based with the remainder being professional services and other IT related revenue. The geographic concentration of the Company’s revenue is 100% in North America. Management has determined that it has the following performance obligations related to its products and services: multiple SaaS offerings, which typically include subscriptions to our online software solutions. Revenue from Software as a Service, hardware, service repairs, and support & maintenance are all recognized at a point in time when control of the goods is transferred to the customer, generally occurring upon shipment or delivery dependent upon the terms of the underlying contract, or services is completed. Our customers do not have the right to take possession of the online software solution. Revenue from subscriptions, including additional fees for items such as incremental contacts, is recognized ratably over the subscription period beginning on the date the subscription is made available to customers. Substantially all subscription contracts are one year. We recognize revenue from on-boarding services and equipment as the services are provided. Amounts billed that have not yet met the applicable revenue recognition criteria are recorded as deferred revenue. For contracts with customers that contain multiple performance obligations, the Company accounts for the promised performance obligations separately as individual performance obligations if they are distinct. In determining whether performance obligations meet the criteria for being distinct, the Company considers several factors, including the degree of interrelation and interdependence between obligations and whether the good or service significantly modifies or transforms another good or service in the contract. After identifying the separate performance obligations, the transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. The Company generally determines the standalone selling prices based on the prices charged to customers. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including taking into consideration either historical pricing practices or an adjusted market assessment. Unsatisfied and partially unsatisfied performance obligations as of the end of the reporting period primarily consist of products and services for which customer purchase orders have been accepted and that are in the process of being delivered. Transaction price is calculated as the selling price less any variable consideration, consisting of rebates and discounts. Discounts provided to customers are known at contract inception. Rebates are calculated on the “expected value” method where the Company (1) estimates the probability of each rebate amount which could be earned by the distributor, (2) multiplies each estimated amount by its assigned probability factor, and (3) calculates a final sum of each of the probability-weighted amounts calculated in step (2). The sum calculated in step (3) is the rebate amount, which along with discounts reduces the amount of revenue recognized. The Company has elected to account for shipping and handling activities that occur after the customer has obtained control of a good as a fulfillment cost rather than as an additional promised service. As a result, the Company accrues the costs of shipping and handling when the related revenue is recognized. Costs incurred for shipping and handling are included in costs of goods sold on the Condensed Statements of Operations. Amounts billed to a customer for shipping and handling are reported as revenue on the Condensed Statements of Operations. Advertising Costs Advertising costs are reported in selling, general and administrative expenses and include advertising, marketing and promotional programs and are charged as expenses in the year in which they are incurred. Advertising costs were $93,657 and $72,933 for the three months ended September 30, 2022, and 2021 respectively and $357,349 and $199,508 for the nine months ended September 30, 2022, and 2021, respectively. Accounting for Derivative Instruments The Company accounts for derivative instruments in accordance with ASC 815 “Derivatives and Hedging”, which requires additional disclosures about the Company’s objectives and strategies for using derivative instruments, how the derivative instruments and related hedged items are accounted for, and how the derivative instruments and related hedging items are accounted for and how the derivative instruments and related hedging items affect the financial statements. The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risk. Terms of convertible debt and preferred stock instruments are reviewed to determine whether they contain embedded derivative instruments that are required under ASC 815 to be accounted for separately from the host contract and recorded on the balance sheet at fair value. The fair value of derivative liabilities, if any, is required to be revalued at each reporting date, with corresponding changes in fair value recorded in current period operating results. Freestanding warrants issued by the Company in connection with the issuance or sale of debt and equity instruments are considered to be derivative instruments. Pursuant to ASC 815, an evaluation of specifically identified conditions is made to determine whether the fair value of warrants issued is required to be classified as equity or as a derivative liability. Financial Instruments with Down Round Features The Company follows the guidance of FASB ASU 2017-11, “Earnings per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); and Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features. ASU 2017-11 simplifies the accounting for certain financial instruments with down round features, a provision in an equity-linked financial instrument (or embedded feature) that provides a down round adjustment of the current exercise price based on the price of the future equity offerings. The standard requires companies to disregard the down round feature when assessing whether the instrument is indexed to its own stock, for the purposes of determining liability of equity classification. Companies that provide earning per share (“EPS”) data will adjust their diluted EPS calculation for the effect of the feature when triggered (i.e., when the exercise price of the related equity-linked financial instrument is adjusted downward because of the down round feature) and will also recognize the effect of the trigger within equity. Income Taxes The Company follows the asset and liability approach to accounting for income taxes. Under this method, deferred tax assets and liabilities are measured based on differences between the financial reporting and tax bases of assets and liabilities measured using enacted tax rates and laws that are expected to be in effect when differences are expected to reverse. Valuation allowances are established when it is necessary to reduce deferred income tax assets to the amount, if any, expected to be realized in future years. ASC 740, Accounting for Income taxes (“ASC 740”), requires that deferred tax assets be evaluated for future realization and reduced by a valuation allowance to the extent we believe a portion more likely than not will not be realized. We consider many factors when assessing the likelihood of future realization of our deferred tax assets, including our recent cumulative loss experience and expectations of future taxable income by taxing jurisdictions, the carry forwarding periods available to us for tax reporting purposes and other relevant factors. The Company has not recognized a liability for uncertain tax positions. A reconciliation of the beginning and ending amount of unrecognized tax benefits or penalties has not been provided since there has been no unrecognized benefit or penalty. If there were an unrecognized tax benefit or penalty, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company files U.S. Federal income tax returns and various returns in state jurisdictions. The Company’s open tax years subject to examination by the Internal Revenue Service and the state Departments of Revenue generally remain open for three years from the date of filing. On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Net Loss Per Share Basic net loss per share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding for the period. Diluted net loss per share reflects the potential dilution of securities by adding other Common Stock equivalents, including stock options, shares issuable on exercise of warrants, convertible preferred stock, and convertible notes in the weighted average number of common shares outstanding for a period, if dilutive. Common stock equivalents that are anti-dilutive were excluded from the computation of diluted earnings per share which consisted of all outstanding common stock options and warrants. Stock-Based Compensation The Company accounts for share-based compensation costs in accordance with ASC 718, Compensation – Stock Compensation. ASC 718 requires companies to measure the cost of awards of equity instruments, including stock options and restricted stock awards, based on the grant-date fair value of the award and to recognize it as compensation expense over the employee’s requisite service period or the non-employee’s vesting period. An employee’s requisite service period is the period of time over which an employee must provide service in exchange for an award under a share-based payment arrangement and generally is presumed to be the vesting period. Upon exercise of share purchase options, the consideration paid by the option holder, together with the amount previously recognized in additional paid in capital, is recorded as an increase to share capital. The Company estimates the fair value of each option award on the date of grant using a Black-Scholes option pricing model. The Company estimates the fair value of its common stock using the closing stock price of its common stock on the option grant date. The Company estimates the volatility of its common stock at the date of grant based on its historical stock prices. The Company uses the risk-free interest rate on the implied yield currently available on U.S. Treasury issues with an equivalent remaining term approximately equal to the expected life of the award. The Company has never paid any cash dividends on its common stock and does not anticipate paying any cash dividends in the foreseeable future. The fair value of shares of restricted stock issued are determined by the Company based on the estimated fair value of the Company’s common stock. Beneficial Conversion Features and Warrants The Company evaluates the conversion feature of convertible debt instruments to determine whether the conversion feature was beneficial as described in ASC 470-30, Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital. The Company calculates the fair value of warrants with the convertible instruments using the Black-Scholes valuation model. Under these guidelines, the Company first allocates the value of the proceeds received from a convertible debt transaction between the convertible debt instrument and any other detachable instruments included in the transaction (such as warrants) on a relative fair value basis. A BCF is then measured as the intrinsic value of the conversion option at the commitment date, representing the difference between the effective conversion price and the Company’s stock price on the commitment date multiplied by the number of shares into which the debt instrument is convertible. The allocated value of the BCF and warrants are recorded as a debt discount and accreted over the expected term of the convertible debt as interest expense. If the intrinsic value of the BCF is greater than the proceeds allocated to the convertible debt instrument, the amount of the discount assigned to the BCF is limited to the amount of the proceeds allocated to the convertible debt instrument. Leases The Company adopted ASU No. 2016-02, Leases and a series of related Accounting Standards Updates that followed (collectively referred to as “Topic 842”). Topic 842 requires organizations to recognize right-of-use (“ROU”) lease assets and lease liabilities on the balance sheet and to disclose key information about leasing arrangements. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous lease guidance. The FASB retained the distinction between finance leases and operating leases, leaving the effect of leases in the statement of comprehensive income and the statement of cash flows largely unchanged from previous U.S. GAAP. The Company utilized the transition method allowed under ASU 2018-11 in which an entity initially applies the new lease standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption, if any. The Company determines, at contract inception, whether or not an arrangement contains a lease and evaluates the contract for classification as an operating or finance lease. For all leases, ROU assets and lease liabilities are recognized based on the present value of lease payments, including annual rent increases, over the lease term at commencement date. If the Company’s lease does not provide an implicit rate in the contract, the Company uses its incremental, secured borrowing rate based on lease term information available as of the adoption date or lease commencement date in determining the present value of lease payments. Any renewal periods are considered in the analysis of each lease to the extent that the Company considers them to be reasonably certain of being exercised. Related Party Transactions The Company accounts for related party transactions in accordance with FASB ASC 850, Related Party Disclosures Reportable Segments U.S. GAAP establishes standards for reporting financial and descriptive information about a company’s reportable segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The chief operating decision maker is the Company’s Chief Executive Officer, who currently reviews the financial performance and the results of operations of the Company’s operating subsidiaries on a consolidated basis when making decisions about allocating resources and assessing performance of the Company. Accordingly, the Company currently considers itself to be in a single reporting segment for reporting purposes focused on the North American market. Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This guidance simplifies the accounting for certain convertible instruments and contracts in an entity’s own equity. As a smaller reporting entity, this standard will become effective for fiscal years beginning after December 15, 2023, including interim periods within those years. The Company is currently evaluating the potential impact ASU 2020-06 will have on the Condensed Financial Statements. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). This guidance provides optional guidance related to reference rate reform, which provides practical expedients for contract modifications and certain hedging relationships associated with the transition from reference rates that are expected to be discontinued. This guidance is applicable for borrowing instruments that use LIBOR as a reference rate and is effective upon issuance through December 31, 2022. The Company has performed an evaluation of and will continue to evaluate, through December 31, 2022, the impact of this ASU. This ASU does not currently and is not expected to have in the future, a material effect on the Condensed Financial Statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13) and also issued subsequent amendments to the initial guidance: ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2019-11 (collectively, Topic 326). Topic 326 requires measurement and recognition of expected credit losses for financial assets held. This standard will become effective for interim and annual periods beginning after December 15, 2022, and earlier adoption is permitted. The Company is currently evaluating the potential impact the adoption of this ASU will have on the Condensed Financial Statements.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2022
NOTES PAYABLE
NOTES PAYABLE	4. NOTES PAYABLE (As Restated) September 30, December 31 2022 2021 1 Convertible Notes bearing interest at 12% due July 31, 2022 $ - $ 542,083 2 Convertible Note bearing interest at 12% due June, 2023 550,206 541,589 3 Convertible Note bearing interest at 12% due April 27, 2022 - 145,301 4 Convertible Note bearing interest at 12% due April 25, 2022 - 235,548 5 Convertible Note bearing interest at 12% due August 12, 2022 - 242,151 6 Notes bearing interest at 18% due October 1, 2023 1,518,750 1,518,955 7 Note bearing interest at 18% due October 1, 2023 32,300 38,488 8 Secured Promissory Note bearing interest at 17.5% due February 28, 2026 2,032,708 - 9 Promissory Note bearing interest at 14%, due September 15, 2022 53,222 - 10 Promissory Note bearing interest at 14%, due September 21, 2022 318,641 - 11 Related Party Promissory Note bearing interest at 14% due December 1, 2022 104,641 - 12 Related Party Promissory Note bearing interest at 18%, due December 31, 2022 - 483,150 13 Related Party Long term debt bearing interest at 8%, due April 15, 2021 - 116,562 14 Promissory Note bearing interest at 14%, due January 25, 2023 506,165 15 Promissory Note bearing interest at 14%, due February 1, 2023 253,082 15 Promissory Note bearing interest at 14%, due February 15, 2023 253,082 5,622,797 3,863,827 Less current maturities (4,045,050 ) (2,325,339 ) Total Long-Term Debt $ 1,577,747 $ 1,538,488 1. In April 2021, the Company signed a $150,000 convertible promissory note and a $250,000 convertible promissory note with two separate entities controlled by the same party. These notes have a maturity date twelve months after issuance and received in exchange $150,000 and $250,000 from these two finance companies (the “Investor” or “Holder”). An interest charge of 12% per annum shall accrue and be paid on the maturity date. The notes are convertible into the Company’s Common Stock at fixed conversion price $0.10 per common share. The Company has a right of prepayment. The note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time. The Company also issued to the Holders collectively 780,000 restricted shares of the Company’s Common Stock and a warrant to purchase 2,600,000 shares of Company Common Stock with a 5-year term. The exercise price per share of Common Stock under this Warrant is $0.20 per share for the first 1,300,000 Warrant Shares and $0.25 for the next 1,300,000 Warrant Shares. In August 2021 the down round provision in the Warrant Agreement was triggered resulting inan additional 3,250,000 warrants being issued and the strike price repriced to $0.10 for all 5,850,000 warrants. At Maturity these notes were renegotiated and extended to July 31, 2022, under the same terms and conditions. These Notes were fully paid in July 2022. 2. In April 2021, the Company signed a $500,000 convertible promissory note with a maturity date twelve months after issuance and received in exchange $500,000 from a second finance company (the “Investor” or “Holder”). An interest charge of 12% per annum shall accrue and be paid on the maturity date. The note is convertible into the Company’s Common Stock at a fixed conversion price of $0.10 per common share. The Company has right of prepayment. The note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time. The Company also issued to the Holder 788,000 restricted shares of the Company’s Common Stock and a warrant to purchase 2,600,000 shares of Company Common Stock with a 5-year term. The exercise price per share of Common stock under this Warrant is $0.20 per share for the first 1,300,000 Warrant Shares and $0.25 for the next 1,300,000 Warrant Shares. In August 2021 the down round provision in the Warrant Agreement was triggered resulting in an additional 3,250,000 warrants being issued and the strike price repriced to $0.10 for all 5,850,000 warrants. At Maturity this note was renegotiated and term extended to June 2023 for an additional principal consideration of $55,400 under the same interest rate and conditions as the matured note. 3. In April 2021, the Company signed a $250,000 convertible promissory note with a maturity date twelve months after issuance and received in exchange $245,000 from a third finance company (the “Investor” or “Holder”). An interest charge of 12% per annum shall accrue and be paid on the maturity date. The note is convertible into the Company’s Common Stock at fixed conversion price $0.10 per common share. The Company has right of prepayment. The note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time. The Company also issued to the Holder 390,000 restricted shares of the Company’s Common Stock and a warrant to purchase 1,300,000 shares of Company Common Stock with a 5-year term. The exercise price per share of Common stock under this Warrant is $0.20 per share for the first 650,000 Warrant Shares and $0.25 for the next 650,000 Warrant Shares. During the year ended December 31, 2021, the Investor converted $125,000 of outstanding principal and interest into 1,250,000 shares of the Company’s common stock. This Note was fully satisfied in April 2022. 4. In April 2021, the Company signed a $250,000 convertible promissory note with a maturity date twelve months after issuance and received in exchange $230,000 net of fees from a fourth finance company (the “Investor” or “Holder”). An interest charge of 12% per annum shall accrue and be paid on the maturity date. The note is convertible into the Company’s Common Stock at fixed conversion price $0.10 per common share. The Company has right of prepayment. The note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time. The Company also issued to the Holder 390,000 restricted shares of the Company’s Common Stock and a warrant to purchase 1,300,000 shares of Company Common Stock with a 5-year term. The exercise price per share of Common stock under this Warrant is $0.20 per share for the first 650,000 Warrant Shares and $0.25 for the next 650,000 Warrant Shares. During the year ended December 31, 2021, the Investor converted $35,000 of outstanding principal and interest into 350,000 shares of the Company’s common stock. This Note was fully satisfied in April 2022. 5. In May 2021, the Company signed a $250,000 convertible promissory note with a maturity date twelve months after issuance and received in exchange $248,000 net of fees from a fourth finance company (the “Investor” or “Holder”). An interest charge of 12% per annum shall accrue and be paid on the maturity date. The note is convertible into the Company’s Common Stock at fixed conversion price $0.10 per common share. The Company has right of prepayment. The note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time. The Company also issued to the Holder 390,000 restricted shares of the Company’s Common Stock and a warrant to purchase 1,300,000 shares of Company Common Stock with a 5-year term. The exercise price per share of Common stock under this Warrant is $0.20 per share for the first 650,000 Warrant Shares and $0.25 for the next 650,000 Warrant Shares. After the issuance of the promissory note, the parties entered the First Amendment to Convertible Promissory Note which extended the term of the note by three months to August 2022. During the year ended December 31, 2021, the Investor converted $28,846 of outstanding principal and interest into 288,463 shares of the Company’s common stock. During the period ending June 30, 2022, the Investor converted an additional $22,387 of outstanding principal and interest plus $350 in fees into 227,368 shares of the Company’s common stock. This Note was fully paid in August 2022. 6. In August 2021, the Company signed a $1,000,000 and $500,000 promissory note with a maturity date 24 months after issuance from existing finance companies in April 2021 (the “Investor” or “Holder”). An interest charge of 15% per annum shall accrue and be paid monthly. The Company also issued to the Holder 1,000,000 restricted shares of the Company’s Common Stock and 1,500,000 shares of Company Common Stock with a 5-year term. The exercise price per share of Common stock under this Warrant is $0.25 per share. In December 2021 the down round provision in the Warrant Agreement was triggered resulting in an additional 2,250,000 warrants being issued and the strike price repriced to $0.10 for all 3,750,000 warrants. 7. In November 2021, the Company signed a $40,071 equipment finance agreement with a maturity date 60 months after issuance from a third-party financing company. Payments of principal and interest of $791 are due monthly. 8. In February 2022, the Company signed a $2,000,000 secured promissory note with a maturity date 48 months after issuance and received in exchange $1,970,000 net of fees. The Company provided security interest in all its assets. An interest charge of 17.5% per annum shall accrue, with interest only payments being made for the first six months after which both interest and principal will be due. The Company has right of prepayment subject to certain minimum interest payments being made. The Prepayment Fee shall be (i) equal to 6 months’ interest that would have accrued with regard to the prepaid principal, if prepaid prior to the 2nd anniversary of the date of the Initial Advance or Subsequent Advance, as applicable, and (ii) equal to 3 months’ interest that would have accrued with regard to the prepaid principal, if prepaid on or after the 2nd anniversary and prior to the 3rd anniversary of the date of the Initial Advance or Subsequent Advance, as applicable. Additionally, the Company has the following covenant requirements; maintaining a minimum cash balance of $150,000 in its combined bank accounts as well as entering into a Deposit Account Control Agreement; monthly financial reporting requirements and certifications; obtaining other indebtedness without consent; merge, consolidate or transfer assets; pledge assets as collateral; or guarantee without consent of the Lender. The Company is in compliance with its covenants as of September 30, 2022. 9. In April 2022, the Company signed a $50,000 unsecured promissory note with a maturity date six (6) months after issuance with an interest charge of 14% per annum which shall accrue and be paid on the maturity date. The Company has the right to prepay this note without penalty. 10. In April 2022, the Company signed a $300,000 unsecured promissory note with a maturity date six (6) months after issuance with an interest charge of 14% per annum which shall accrue and be paid on the maturity date. The Company has the right to prepay this note without penalty. 11. In June 2022, the Company signed a $100,000 unsecured promissory note with a maturity date six (6) months after issuance with an interest charge of 14% per annum which shall accrue and be paid on the maturity date. The Company has the right to prepay this note without penalty. This note was entered into with a related party. 12. The Company issued a note payable to a related party on December 31, 2018, with a principal amount of $714,000, bearing interest at a rate of 18% per annum, with monthly principal and accrued interest payments and with a balloon payment due by the maturity date of December 31, 2019. The balloon payment due on December 31, 2019, was not made and the Company issued, in exchange for the original note, a new note dated December 31, 2019, with a principal amount of $556,000, bearing interest at a rate of 18% per annum, with monthly principal and accrued interest payments and a balloon payment due by the maturity date of December 31, 2020. As of December 31, 2020, $535,021 of principal was outstanding on this note payable. After the end of fiscal 2020, the maturity on note payable to the related party was extended to a new 2-year term note payable bearing interest rate payable of 18% per annum with a maturity date of December 31, 2022. The note will pay monthly cash interest only in the first year (12 months) of note payable term. In the 2nd year, the note payable will be repaid with 12 monthly installment payments of interest and principal until fully repaid. This note was fully repaid in February of 2022. 13. In April 2018 the Company entered into a note with a related party which included a note payable in the amount of $87,500 bearing interest at 8% payable. This note was transferred to accounts payable and accrued expenses in August 2022 in conjunction with a non-binding arbitration settlement. 14. In July 2022, the Company signed a $500,000 unsecured promissory note with a maturity date six (6) months after issuance with an interest charge of 14% per annum. The note is callable by the Holder no earlier than 90 days from issue. The Company has the right to prepay this note without penalty. The Company issued to the Holder a warrant to purchase 175,000 shares of Company Common Stock with a 5-year term. The exercise price per share of Common stock under this Warrant is $0.25 per share for 87,500 warrants and $0.20 per share for 87,500 warrants. 15. In August 2022, the Company signed two $250,000 unsecured promissory notes with a maturity date six (6) months after issuance with an interest charge of 14% per annum to the same investor in 14 and 9. The notes are callable by the Holder no earlier than 90 days from issue. The Company has the right to prepay this note without penalty. The Company issued to the Holder a warrant to purchase 175,000 shares of Company Common Stock with a 5-year term. The exercise price per share of Common stock under this Warrant is $0.25 per share for 87,500 warrants and $0.20 per share for 87,500 warrants.

COMMON STOCK

COMMON STOCK	9 Months Ended
	Sep. 30, 2022
COMMON STOCK
COMMON STOCK	5 COMMON STOCK (As Restated) Stock Issuances During the nine months ended September 30, 2022, the Company issued 4,722,844 shares of common stock for cash of $350,000. Stock Options Certain employees and executives have been granted options or warrants that are compensatory in nature. A summary of option activity for the nine months ended September 30, 2022, are presented below: 2022 Options Outstanding Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Balance Outstanding - January 1, 2022 32,275,000 $ 0.12 9.8 Granted 300,000 $ 0.11 9.3 Exercised - - Forfeited - $ - Balance Outstanding – September 30, 2022 32,575,000 $ 0.12 9.0 Exercisable – September 30, 2022 2,355,000 $ 0.20 5.5 2022 Nonvested Options Number of Options Weighted Average Grant Date Fair Value Weighted Average Remaining Years to Vest Nonvested - January 1, 2022 30,880,000 $ 0.12 2.6 Granted 300,000 $ 0.11 2.1 Vested (960,000 ) $ 0.13 2.0 Forfeited/expired - Nonvested – September 30, 2022 30,220,000 $ 0.12 2.4 Restricted Stock Compensation On March 29, 2021, the Company’s Board of Directors approved the grant of 1,300,000 restricted shares of common stock to the Chief Executive Officer for bonus related to 2020 service. Warrants The Company typically issues warrants to individual investors and institutions to purchase shares of the Company’s Common Stock in connection with public and private placement fundraising activities. Warrants may also be issued to individuals or companies in exchange for services provided for the Company. The warrants are typically exercisable nine months after the issue date, expire in five years, and contain a cash exercise provision and registration rights. 19,350,000 warrants also include down round provisions that required the lowering of the exercise price of the warrant and a proportionate increase in the number of shares underlying the warrants upon the issuance of new securities at a price per shares that is lower than the exercise price of the original warrant. The down round lowest is triggered at a price that is lower than $0.10 for any equity instrument issued. In April, May and August of 2021, in connection with the issuance of the Company’s Convertible Promissory Notes and Promissory Notes, the Company issued warrants to purchase the Company’s Common Stock. These warrants were designated Common Stock Warrants with an initial term of 5 years and an exercise prices of $0.20 and $0.25. The Company may not effect, and a holder will not be entitled to, convert the Common Stock Warrants, which, upon giving effect to such conversion or exercise, would cause the aggregate number of shares of common stock beneficially owned by the Purchaser (together with its affiliates) to exceed 4.99%. These warrants also include down round provisions that required the lowering of the exercise price of the warrant and a proportionate increase in the number of shares underlying the warrants upon the issuance of new securities at a price per shares that is lower than the exercise price of the original warrant. The down round lowest is triggered at a price that is lower than $0.10 per equity instrument for 3,900,000 warrants, $0.20 per equity instrument for 2,600,000 warrants and $0.25 per equity instrument for 4,100,000 warrants. The Company issued common stock in August 2021 at a price of $0.10 thereby affecting the down round provision on the 6,700,000 warrants. As such the Company has recorded a charge of $443,367 as a Dividend to Common Stockholders reflecting the increase in value of shares to be received by the warrant holder along with an increase in 6,500,000 warrants issuable to these holders at a new exercise price of $0.10. During the nine months ending September 30, 2022, the Company issued 350,000 Common Stock Warrants. In addition, the Company purchased 38,135 common stock warrants previously issued to a lender in 2019 as part of a Note Payable that had been fully satisfied in 2020. These warrants include anti-dilutive provisions and as such resulted in an additional 861,851 of warrants that were to be issued at a strike price of $0.05. The Company purchased these warrants at their restated strike price for $45,000. As of September 30, 2021, the number of shares issuable upon exercise of the Common Stock Warrants were 17,100,000 shares. Type Issue Date Shares Exercise Price Expiration Investors 4/19/2021 5,850,000 $ 0.10 4/19/2026 Investors 4/22/2021 5,850,000 $ 0.10 4/22/2026 Investors 4/30/2021 650,000 $ 0.20 4/30/2026 Investors 4/30/2021 650,000 $ 0.25 4/30/2026 Investors 5/4/2021 650,000 $ 0.20 5/4/2026 Investors 5/4/2021 650,000 $ 0.25 5/4/2026 Investors 5/19/2021 650,000 $ 0.20 5/19/2026 Investors 5/19/2021 650,000 $ 0.25 5/16/2026 Investors 8/31/2021 1,500,000 $ 0.25 8/31/2026 Total 17,100,000 As of September 30, 2022, the number of shares issuable upon exercise of the Common Stock Warrants were 19,700,000 shares. Type Issue Date Shares Exercise Price Expiration Investors 4/19/2021 5,850,000 $ 0.10 4/19/2026 Investors 4/22/2021 5,850,000 $ 0.10 4/22/2026 Investors 4/30/2021 650,000 $ 0.20 4/30/2026 Investors 4/30/2021 650,000 $ 0.25 4/30/2026 Investors 5/4/2021 650,000 $ 0.20 5/4/2026 Investors 5/4/2021 650,000 $ 0.25 5/4/2026 Investors 5/19/2021 650,000 $ 0.20 5/19/2026 Investors 5/19/2021 650,000 $ 0.25 5/16/2026 Investors 8/31/2021 3,750,000 $ 0.10 8/31/2026 Investors 7/29/2022 87,500 $ 0.20 7/28/2027 Investors 7/29/2022 87,500 $ 0.25 7/28/2027 Investors 8/5/2022 43,750 $ 0.20 8/4/2027 Investors 8/5/2022 43,750 $ 0.25 8/4/2027 Investors 8/19/2022 43,750 $ 0.20 8/18/2027 Investors 8/19/2022 43,750 $ 0.25 8/18/2027 Total 19,700,000 Warrants Outstanding Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Aggregate Intrinsic Value Outstanding – December 31, 2020 -, $ - - $ - Granted 10,600,000 0.23 4.63 - Additions due to Down Round features 6,500,000 0.10 4.63 753,616 Forfeited/expired - $ - Outstanding – September 30, 2021 17,100,000 $ 0.14 4.63 $ 753,616 Warrants Outstanding Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Aggregate Intrinsic Value Outstanding – December 31, 2021 19,350,000 $ 0.13 4.40 $ 1,307,330 Granted 350,000 0.23 4.90 23,753 Forfeited/expired - $ - Outstanding – September 30, 2022 19,700,000 $ 0.13 3.69 $ 1,331,083 Equity Line of Credit In January 2021 the Company and one of its Convertible Debt Holders entered into a Purchase Agreement for up to $5,000,000 of the Company’s common stock for 24 months. The purchase price of the stock will be at 75% of the lowest individual daily weight average price of the past five (5) trading days with the amount to be drawn down as the lesser of $250,000 or 300% of the average shares traded for the ten (10) days prior to the Closing Request Date with a minimum $25,000 put allowance. As part of the agreement, the Company issued 250,000 shares of common stock as a commitment fee. In January 2022 the Company exercised its equity line of credit of an aggregate amount of $350,000 in exchange for 4,772,844 shares of common stock. The balance available as of September 30, 2022, to draw on the equity line of credit after the draw was $4,650,000.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2022
GOODWILL AND OTHER INTANGIBLE ASSETS
GOODWILL AND OTHER INTANGIBLE ASSETS	6. GOODWILL AND OTHER INTANGIBLE ASSETS The following table sets forth the changes in the carrying amount of goodwill for the nine months ended September 30, 2022, and year ended December 2021: Total Balance at December 31, 2021 $ 1,484,966 2022 Acquisitions - Balance at September 30, 2022 $ 1,484,966 The following table sets forth the gross carrying amounts and accumulated amortization of the Company’s intangible assets as of September 30, 2022, and December 31, 2021: Gross Carrying Amount Impairment Accumulated Amortization Net Carrying Amount Definite-lived intangible assets: Capitalized software $ 2,724,678 $ - $ (2,131,897 ) $ 592,781 Customer relationships 3,713,434 - (643,560 ) 3,069,874 Acquired technology 1,527,186 - (1,249,220 ) 277,966 Total definite-lived intangible assets at December 31, 2021 7,965,297 - (4,024,677 ) 3,940,621 Capitalized software 2,925,625 - (2,398,554 ) 527,071 Customer relationships 3,713,434 - (1,183,180 ) 2,530,254 Acquired technology 1,527,186 - (1,426,877 ) 100,309 Total definite-lived intangible assets at September 30, 2022 $ 8,166,245 $ - $ (5,008,611 ) $ 3,157,634 Amortization expense of intangible assets was $280,815 and $322,180 for the three months ended September 30, 2022, and September 30,.2021, respectively and $983,934 and $824,173 for the nine months ended September 30, 2022, and September 30,.2021, respectively. The Company’s amortization is based on no residual value using the straight-line amortization method as it best represents the benefit of the intangible assets.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES (Note 6)
COMMITMENTS AND CONTINGENCIES	7. COMMITMENTS AND CONTINGENCIES (A) LEASE COMMITMENTS On November 15, 2017, the Company signed a three-year lease agreement for approximately 4,100 square feet of office space located in Winter Garden, Florida in which the Company has its headquarters. The lease provided for a one-year renewal term at the option of the Company that the company exercised. An amendment to this lease was signed on October 26, 2020, which extended the lease term through October 31, 2021. On September 10, 2021, an additional seven-month extension was signed extending the lease term to May 30, 2022. On September 22, 2021, the Company signed a six year and one month lease agreement for approximately 7,650 square feet for its new headquarters commencing on January 1, 2022, located in Ocoee, Florida. The lease provides for a five-year renewal term at the option of the Company. The company signed a three-year lease agreement for approximately 2,100 square feet of office space located in Concord, NC on July 16, 2020. With the acquisition of Advantech, the Company signed a two-year lease on May 12, 2021, for an office in Scottsdale, AZ. As of September 30, 2022, undiscounted future lease obligations for the office spaces are as follows: Lease Commitments as of 09/30/2022 Less than 1 year 1-3 years 3-5 years Total $ 279,532 $ 746,768 $ 353,246 $ 1,379,546 Lease costs for the three months ended September 30, 2022, and 2021 were $74,404 and $28,456 respectively. Lease costs for the nine months ended September 30, 2022, and 2021 were $266,469 and $86,421 respectively. Cash paid for amounts included in the measurement of lease liabilities for the three months ended September 30, 2022, and 2021 were $74,704 and $38,371 respectively. Cash paid for amounts included in the measurement of lease liabilities for the nine months ended September 30, 2022, were $232,668 and $86,343 for the nine months ended September 30, 2021. As of September 30, 2022, the following represents the difference between the remaining undiscounted lease commitments under non-cancelable leases and the lease liabilities: Undiscounted minimum lease commitments $ 1,379,546 Present value adjustment using incremental borrowing rate (360,519 ) Lease liabilities $ 1,019,027 (B) LITIGATION On August 18, 2021, the Company received a Notice of Disposition of Collateral under section 9-611 of the Uniform Commercial Code (“UCC”) (Arizona Revised Statutes 47-611) purporting to set a foreclosure sale, under the UCC, of the Company’s assets that were previously pledged as security to a Lender. On August 24, 2021, the Company received a Default Notice from the Lender asserting that the Company was obligated to pay $863,274. 2009 . 285,784, 2021 1, 2016. . On November 1, 2022, the Company entered into a settlement agreement and release (the “Settlement Agreement”) with the Lender and a related party. In order to resolve all matters subject to the dispute, the Settlement Agreement provides that on, or before, the 60th day following the effective date of the Settlement Agreement, which was November 1, 2022 (such 60 th Lender and certain shareholders or affiliates of Lender assert that they hold an aggregate of 14,401,887 shares of Company common stock. The Settlement Agreement further provides that in addition to the purchase of the foregoing 9,000,000 shares, the Company or its designee will have the option, but not the obligation, to acquire or redeem any or all of the remaining 5,401,887 shares held by certain shareholders or affiliates of Lender on, or before, the Payment Date, at the cost of $0.08 per share. Pursuant to the Settlement Agreement, the Company has the option to extend the Payment Date by 30 days by the payment of $100,000 to Lender. If the Company elects to exercise this option and extend the Payment Date, the $100,000 paid to Lender in exchange for the extension shall be credited against the purchase price for the initial 9,000,000 shares being acquired. In connection with the dispute, the Company had previously posted a cash bond of $200,000 with the court. Pursuant to the Settlement Agreement, $100,000 was released to Lender upon execution of the Settlement Agreement, which amount will be credited toward the payment of the 9,000,000 shares described above. Provided the Company complies with its share repurchase obligations, upon the payment for the shares prior to the Payment Date, the remaining $100,000 of the bond will be released to Lender in consideration for the release of all claims and liens and the dismissal of the litigation. Assuming the Company complies with its share repurchase obligations prior to the Payment Date, pursuant to the Settlement Agreement, Lender has agreed to cause J.D. Smith to resign as a director and chairman of the Company’s Board of Directors. The Settlement Agreement provides that upon the performance of each of the parties of their obligations thereunder, Lender and the Company each agrees to a complete release of the other party or parties. On June 15, 2021, the Company received a Complaint filed with the Circuit Court of the Ninth Judicial Circuit for Orange County, Florida. The Complaint alleges a breach of a previously entered into 2018 Settlement Agreement for which payments have not been made. The Complainant agreed to begin arbitration on August 31, 2021. In August 2022 the Arbiter came back with their non-binding recommendation which the Company is evaluating. The Arbiter recommended that the Complainant be awarded $270,020 plus interest along with reasonable legal fees. The Company has estimated the amount owed to be approximately $320,000 and this amount has been previously accrued in the Company’s financials.

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK	9 Months Ended
	Sep. 30, 2022
CONCENTRATION OF CREDIT RISK
CONCENTRATION OF CREDIT RISK	8. CONCENTRATION OF CREDIT RISK Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and trade accounts receivables. The Company places its cash with high-credit-quality financial institutions. At times, such cash may be in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance coverage limit of $250,000 per depositor. As a result, there could be a concentration of credit risk related to amounts on deposit more than FDIC insurance coverage. The Company has not experienced any losses due to these excess deposits and believes the risk is not significant. With respect to trade receivables, management routinely assesses the financial strength of its customers and, therefore, believes that the receivable credit risk exposure is limited. The Company has historically provided financial terms to customers in accordance with what management views as industry norms. Access to the Company’s software products usually requires immediate payment but can extend several months under certain circumstances. Management periodically and regularly reviews customer account activity to assess the adequacy of allowances for doubtful accounts, considering such factors as economic conditions and each customer’s payment history and creditworthiness. If the financial condition of our customers were to deteriorate, or if they were otherwise unable to make payments in accordance with management’s expectations, we might have to increase our allowance for doubtful accounts, modify their financial terms and/or pursue alternative collection methods. The Company has no significant customers (greater than 10% of total revenue) in its nine-month 2022 revenue. The Company has accounts receivable concentration with three customers in 2022 representing 35% of total accounts receivables outstanding as of September 30, 2022, and one customer that represented 33% of accounts receivable outstanding as of December 31, 2021.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2022
SEGMENT INFORMATION
SEGMENT INFORMATION	9. SEGMENT INFORMATION The Company views its operations and manages its business as one operating segment which is the business of providing subscription-based software as a service (SaaS) and Managed IT (MSP/MSaaS) services and related non-recurring professional IT and other services. The Company aggregates is operating segments based on similar economic and operating characteristics of its operations. The Company’s SaaS and Managed IT offerings are sold under monthly recurring revenue contracts are included in the Subscription software and services segment. Professional services and other revenue segment consist of non-recurring revenue, including the periodic sale and installation of IT related hardware and custom IT projects. Professional services and other revenue are recognized when services are performed. Revenue Segment Net sales by revenue type were as follows: For the Three Months Ended September 30 2022 % 2021 % % Change Revenue: Subscription software and services $ 1,677,373 89 % $ 1,236,379 91 % 36 % Professional services and other 211,395 11 % 128,733 9 % 64 % $ 1,888,768 100 % $ 1,365,112 100 % 38 % For the Nine Months Ended September 30 2022 % 2021 % % Change Revenue: Subscription software and services $ 5,348,465 90 % $ 2,701,005 89 % 98 % Professional services and other 595,353 10 % 349,483 11 % 70 % $ 5,943,818 100 % $ 3,050,488 100 % 95 %

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	10. RELATED PARTY TRANSACTIONS The Company incurred related party transactions of $497,309 for the nine months ended September 30, 2022, and $107,381 for the nine months ended September 30, 2021, in relation to payments of interest and principal on a Note Payable with its Chief Executive Officer. This note was fully repaid in February 2022. In June 2022 the Company entered into a $100,000 promissory note with its Chief Operating Officer. The promissory note has a maturity date of six (6) months after issuance with an interest charge of 14% per annum which shall accrue and be paid on the maturity date. The Company has the right to prepay this note without penalty. Accrued but unpaid interest as of September 30, 2022, was $4,641.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	11. SUBSEQUENT EVENTS In October 2022, the Note Payable for $300,000 matured and the Company entered into another six-month Note Payable under the same terms and conditions. In October 2022, the Note Payable for $50,000 matured and the Company entered into a new three-month Note Payable with an interest charge of 15% per annum which shall accrue and be paid on the maturity date. The Company has the right to prepay this note without penalty. On November 1, 2022 the Company entered into a Settlement Agreement in connection with the matter described in Note 6 - COMMITMENTS AND CONTINGENCIES – Litigation above.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K as filed with the SEC on April 18, 2022. The interim results for the nine months ended September 30, 2022, are not necessarily indicative of the results to be expected for the year ending December 31, 2022, or for any future periods.
Accounts Receivable and Allowance For Doubtful Accounts	Accounts receivable are customer obligations due under normal trade terms. The Company maintains an allowance for doubtful accounts for estimated losses resulting from the potential inability of certain customers to make required future payments on amounts due. Management determines the adequacy of this allowance by periodically evaluating the aging and past due nature of individual customer accounts receivable balances and considering the customer’s current financial situation as well as the existing industry economic conditions and other relevant factors that would be useful in assessing the risk of collectability. If the future financial condition of the Company’s customers were to deteriorate, resulting in their inability to make specific required payments, additions to the allowance for doubtful accounts may be required. In addition, if the financial condition of customers improves and collections of amounts outstanding commence or are reasonably assured, then the Company may reverse previously established allowances for doubtful accounts. The Company has estimated and recorded an allowance for doubtful accounts of approximately $173,700 at September 30, 2022, and $36,000 at December 31, 2021.
Software Development Costs and Acquired Software	The Company accounts for software development costs, including costs to develop software products or the software component of products to be sold to external users. In accordance with ASC 985-730, Computer Software Research and Development, research and planning phase costs are expensed as incurred and development phase costs including direct materials and services, payroll and benefits and interest costs are capitalized. The Company has determined that technological feasibility for its products to be marketed to external users was reached before the release of those products. As a result, the development costs and related acquisition costs after the establishment of technological feasibility were capitalized as incurred. Capitalized costs for software to be sold to external users and software acquired in a business combination are amortized based on current and projected future revenue for each product with an annual minimum equal to the straight-line amortization over three years. Long-Lived Assets and Goodwill The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other
Revenue Recognition	We have 6 primary sources of revenue 1. Electronic Prescription Software 2. Insurance Verifications 3. ICD-10 Medical Coding Software 4. Encrypted and HIPAA Compliant Secure email 5. MSaaS software 6. Cloud encrypted HIPAA compliant back up 1) Electronic Prescription software services are provided an annual subscription basis using the software as a service (‘SaaS’) model with revenue recognized ratably over the contract term. 2). Insurance verification services are provided on an annual subscription basis using SaaS model with revenue recognized ratably over the contract term. 3) ICD-10 Medical Coding services are provided on an annual subscription basis using the software as a SaaS model with revenues recognized ratably over the contract term. 4) Encrypted HIPAA compliant and secure email services are provided on an annual subscription basis using the SaaS model with revenues recognized ratably over the contract term. 5) MSaaS software services are provided on an annual subscription basis using the SaaS model with revenue recognized ratably over the contract term. 6) Cloud encrypted HIPAA compliant back up are provided on an annual subscription basis using the software as a service SaaS model with revenues recognized ratably over the contract term. The Company accounts for revenue from contracts with customers in accordance with ASU No. 2017-09, Revenue from Contracts with Customers, and a series of related accounting standard updates (collectively referred to as “Topic 606”). This guidance sets forth a five-step revenue recognition model which replaced the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance and to require more detailed disclosures. The five steps of the revenue recognition model are: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, the Company assesses the goods and services promised in the contract with customers and identifies a performance obligation for each. To determine the performance obligation, the Company considers all products and services promised in the contract regardless of whether they are explicitly stated or implied by customary business practices. The timing of satisfaction of the performance obligation is not subject to significant judgment. The Company measures revenue as the amount of consideration expected to be received in exchange for transferring goods and services. Revenue is recognized net of any taxes collected from customers that are subsequently remitted to governmental authorities. The Company’s customers are acquired through its own salesforce and through the referrals from its many state association marketing partners. The Company primarily generates revenue from multiple software as a service (SaaS) model, which typically include subscriptions to its online software solutions. The Company’s secondary source of revenue is professional services and other revenue related to customer onboarding, IT services and equipment sales that often precede a subscription service offering purchased by the customer. Approximately 90% of the Company’s revenue is subscription based with the remainder being professional services and other IT related revenue. The geographic concentration of the Company’s revenue is 100% in North America. Management has determined that it has the following performance obligations related to its products and services: multiple SaaS offerings, which typically include subscriptions to our online software solutions. Revenue from Software as a Service, hardware, service repairs, and support & maintenance are all recognized at a point in time when control of the goods is transferred to the customer, generally occurring upon shipment or delivery dependent upon the terms of the underlying contract, or services is completed. Our customers do not have the right to take possession of the online software solution. Revenue from subscriptions, including additional fees for items such as incremental contacts, is recognized ratably over the subscription period beginning on the date the subscription is made available to customers. Substantially all subscription contracts are one year. We recognize revenue from on-boarding services and equipment as the services are provided. Amounts billed that have not yet met the applicable revenue recognition criteria are recorded as deferred revenue. For contracts with customers that contain multiple performance obligations, the Company accounts for the promised performance obligations separately as individual performance obligations if they are distinct. In determining whether performance obligations meet the criteria for being distinct, the Company considers several factors, including the degree of interrelation and interdependence between obligations and whether the good or service significantly modifies or transforms another good or service in the contract. After identifying the separate performance obligations, the transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. The Company generally determines the standalone selling prices based on the prices charged to customers. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including taking into consideration either historical pricing practices or an adjusted market assessment. Unsatisfied and partially unsatisfied performance obligations as of the end of the reporting period primarily consist of products and services for which customer purchase orders have been accepted and that are in the process of being delivered. Transaction price is calculated as the selling price less any variable consideration, consisting of rebates and discounts. Discounts provided to customers are known at contract inception. Rebates are calculated on the “expected value” method where the Company (1) estimates the probability of each rebate amount which could be earned by the distributor, (2) multiplies each estimated amount by its assigned probability factor, and (3) calculates a final sum of each of the probability-weighted amounts calculated in step (2). The sum calculated in step (3) is the rebate amount, which along with discounts reduces the amount of revenue recognized. The Company has elected to account for shipping and handling activities that occur after the customer has obtained control of a good as a fulfillment cost rather than as an additional promised service. As a result, the Company accrues the costs of shipping and handling when the related revenue is recognized. Costs incurred for shipping and handling are included in costs of goods sold on the Condensed Statements of Operations. Amounts billed to a customer for shipping and handling are reported as revenue on the Condensed Statements of Operations.
Advertising Costs	Advertising costs are reported in selling, general and administrative expenses and include advertising, marketing and promotional programs and are charged as expenses in the year in which they are incurred. Advertising costs were $93,657 and $72,933 for the three months ended September 30, 2022, and 2021 respectively and $357,349 and $199,508 for the nine months ended September 30, 2022, and 2021, respectively.
Accounting for Derivative Instruments	The Company accounts for derivative instruments in accordance with ASC 815 “Derivatives and Hedging”, which requires additional disclosures about the Company’s objectives and strategies for using derivative instruments, how the derivative instruments and related hedged items are accounted for, and how the derivative instruments and related hedging items are accounted for and how the derivative instruments and related hedging items affect the financial statements. The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risk. Terms of convertible debt and preferred stock instruments are reviewed to determine whether they contain embedded derivative instruments that are required under ASC 815 to be accounted for separately from the host contract and recorded on the balance sheet at fair value. The fair value of derivative liabilities, if any, is required to be revalued at each reporting date, with corresponding changes in fair value recorded in current period operating results. Freestanding warrants issued by the Company in connection with the issuance or sale of debt and equity instruments are considered to be derivative instruments. Pursuant to ASC 815, an evaluation of specifically identified conditions is made to determine whether the fair value of warrants issued is required to be classified as equity or as a derivative liability.
Financial Instruments with Down Round Features	The Company follows the guidance of FASB ASU 2017-11, “Earnings per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); and Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features. ASU 2017-11 simplifies the accounting for certain financial instruments with down round features, a provision in an equity-linked financial instrument (or embedded feature) that provides a down round adjustment of the current exercise price based on the price of the future equity offerings. The standard requires companies to disregard the down round feature when assessing whether the instrument is indexed to its own stock, for the purposes of determining liability of equity classification. Companies that provide earning per share (“EPS”) data will adjust their diluted EPS calculation for the effect of the feature when triggered (i.e., when the exercise price of the related equity-linked financial instrument is adjusted downward because of the down round feature) and will also recognize the effect of the trigger within equity.
Income Taxes	The Company follows the asset and liability approach to accounting for income taxes. Under this method, deferred tax assets and liabilities are measured based on differences between the financial reporting and tax bases of assets and liabilities measured using enacted tax rates and laws that are expected to be in effect when differences are expected to reverse. Valuation allowances are established when it is necessary to reduce deferred income tax assets to the amount, if any, expected to be realized in future years. ASC 740, Accounting for Income taxes (“ASC 740”), requires that deferred tax assets be evaluated for future realization and reduced by a valuation allowance to the extent we believe a portion more likely than not will not be realized. We consider many factors when assessing the likelihood of future realization of our deferred tax assets, including our recent cumulative loss experience and expectations of future taxable income by taxing jurisdictions, the carry forwarding periods available to us for tax reporting purposes and other relevant factors. The Company has not recognized a liability for uncertain tax positions. A reconciliation of the beginning and ending amount of unrecognized tax benefits or penalties has not been provided since there has been no unrecognized benefit or penalty. If there were an unrecognized tax benefit or penalty, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company files U.S. Federal income tax returns and various returns in state jurisdictions. The Company’s open tax years subject to examination by the Internal Revenue Service and the state Departments of Revenue generally remain open for three years from the date of filing. On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax.
Use of Estimates	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.
Net Loss Per Share	Basic net loss per share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding for the period. Diluted net loss per share reflects the potential dilution of securities by adding other Common Stock equivalents, including stock options, shares issuable on exercise of warrants, convertible preferred stock, and convertible notes in the weighted average number of common shares outstanding for a period, if dilutive. Common stock equivalents that are anti-dilutive were excluded from the computation of diluted earnings per share which consisted of all outstanding common stock options and warrants.
Stock-Based Compensation	The Company accounts for share-based compensation costs in accordance with ASC 718, Compensation – Stock Compensation. ASC 718 requires companies to measure the cost of awards of equity instruments, including stock options and restricted stock awards, based on the grant-date fair value of the award and to recognize it as compensation expense over the employee’s requisite service period or the non-employee’s vesting period. An employee’s requisite service period is the period of time over which an employee must provide service in exchange for an award under a share-based payment arrangement and generally is presumed to be the vesting period. Upon exercise of share purchase options, the consideration paid by the option holder, together with the amount previously recognized in additional paid in capital, is recorded as an increase to share capital. The Company estimates the fair value of each option award on the date of grant using a Black-Scholes option pricing model. The Company estimates the fair value of its common stock using the closing stock price of its common stock on the option grant date. The Company estimates the volatility of its common stock at the date of grant based on its historical stock prices. The Company uses the risk-free interest rate on the implied yield currently available on U.S. Treasury issues with an equivalent remaining term approximately equal to the expected life of the award. The Company has never paid any cash dividends on its common stock and does not anticipate paying any cash dividends in the foreseeable future. The fair value of shares of restricted stock issued are determined by the Company based on the estimated fair value of the Company’s common stock.
Beneficial Conversion Features and Warrants	The Company evaluates the conversion feature of convertible debt instruments to determine whether the conversion feature was beneficial as described in ASC 470-30, Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital. The Company calculates the fair value of warrants with the convertible instruments using the Black-Scholes valuation model. Under these guidelines, the Company first allocates the value of the proceeds received from a convertible debt transaction between the convertible debt instrument and any other detachable instruments included in the transaction (such as warrants) on a relative fair value basis. A BCF is then measured as the intrinsic value of the conversion option at the commitment date, representing the difference between the effective conversion price and the Company’s stock price on the commitment date multiplied by the number of shares into which the debt instrument is convertible. The allocated value of the BCF and warrants are recorded as a debt discount and accreted over the expected term of the convertible debt as interest expense. If the intrinsic value of the BCF is greater than the proceeds allocated to the convertible debt instrument, the amount of the discount assigned to the BCF is limited to the amount of the proceeds allocated to the convertible debt instrument.
Leases	The Company adopted ASU No. 2016-02, Leases and a series of related Accounting Standards Updates that followed (collectively referred to as “Topic 842”). Topic 842 requires organizations to recognize right-of-use (“ROU”) lease assets and lease liabilities on the balance sheet and to disclose key information about leasing arrangements. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous lease guidance. The FASB retained the distinction between finance leases and operating leases, leaving the effect of leases in the statement of comprehensive income and the statement of cash flows largely unchanged from previous U.S. GAAP. The Company utilized the transition method allowed under ASU 2018-11 in which an entity initially applies the new lease standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption, if any. The Company determines, at contract inception, whether or not an arrangement contains a lease and evaluates the contract for classification as an operating or finance lease. For all leases, ROU assets and lease liabilities are recognized based on the present value of lease payments, including annual rent increases, over the lease term at commencement date. If the Company’s lease does not provide an implicit rate in the contract, the Company uses its incremental, secured borrowing rate based on lease term information available as of the adoption date or lease commencement date in determining the present value of lease payments. Any renewal periods are considered in the analysis of each lease to the extent that the Company considers them to be reasonably certain of being exercised.
Related Party Transactions	The Company accounts for related party transactions in accordance with FASB ASC 850, Related Party Disclosures
Reportable Segments	U.S. GAAP establishes standards for reporting financial and descriptive information about a company’s reportable segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The chief operating decision maker is the Company’s Chief Executive Officer, who currently reviews the financial performance and the results of operations of the Company’s operating subsidiaries on a consolidated basis when making decisions about allocating resources and assessing performance of the Company. Accordingly, the Company currently considers itself to be in a single reporting segment for reporting purposes focused on the North American market.
Recently Issued Accounting Pronouncements	In August 2020, the FASB issued ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This guidance simplifies the accounting for certain convertible instruments and contracts in an entity’s own equity. As a smaller reporting entity, this standard will become effective for fiscal years beginning after December 15, 2023, including interim periods within those years. The Company is currently evaluating the potential impact ASU 2020-06 will have on the Condensed Financial Statements. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). This guidance provides optional guidance related to reference rate reform, which provides practical expedients for contract modifications and certain hedging relationships associated with the transition from reference rates that are expected to be discontinued. This guidance is applicable for borrowing instruments that use LIBOR as a reference rate and is effective upon issuance through December 31, 2022. The Company has performed an evaluation of and will continue to evaluate, through December 31, 2022, the impact of this ASU. This ASU does not currently and is not expected to have in the future, a material effect on the Condensed Financial Statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13) and also issued subsequent amendments to the initial guidance: ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2019-11 (collectively, Topic 326). Topic 326 requires measurement and recognition of expected credit losses for financial assets held. This standard will become effective for interim and annual periods beginning after December 15, 2022, and earlier adoption is permitted. The Company is currently evaluating the potential impact the adoption of this ASU will have on the Condensed Financial Statements.

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2022
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Schedule of financial statement	3 months September 30, 2021 9 months September 30, 2021 As Reported Restatement Adjustment As Restated As Reported Restatement Adjustment As Restated Net loss $ (1,105,763 ) $ - $ (1,105,763 ) $ (3,501,911 ) $ - $ (3,501,911 ) Dividend to Common Stockholders - (443,367 ) (443,367 ) - (443,367 ) (443,367 ) Net loss attributable to Common Stockholders $ (1,105,763 ) $ (443,367 ) $ (1,549,130 ) $ (3,501,911 ) $ (443,367 ) $ (3,945,278 ) Net loss per share available to common stockholders, basic and diluted $ (0.01 ) $ - $ (0.01 ) $ (0.03 ) $ - $ (0.03 ) Net income per diluted share available to common stockholders Weighted average number of shares, basic and diluted 155,351,644 155,351,644 137,519,808 137,519,808 As Reported Additional Warrants As Restated September 30, 2021 10,600,000 6,500,000 17,100,000 September 30, 2022 10,950,000 8,750,000 19,700,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2022
NOTES PAYABLE
Schedule of Notes Payable	September 30, December 31 2022 2021 1 Convertible Notes bearing interest at 12% due July 31, 2022 $ - $ 542,083 2 Convertible Note bearing interest at 12% due June, 2023 550,206 541,589 3 Convertible Note bearing interest at 12% due April 27, 2022 - 145,301 4 Convertible Note bearing interest at 12% due April 25, 2022 - 235,548 5 Convertible Note bearing interest at 12% due August 12, 2022 - 242,151 6 Notes bearing interest at 18% due October 1, 2023 1,518,750 1,518,955 7 Note bearing interest at 18% due October 1, 2023 32,300 38,488 8 Secured Promissory Note bearing interest at 17.5% due February 28, 2026 2,032,708 - 9 Promissory Note bearing interest at 14%, due September 15, 2022 53,222 - 10 Promissory Note bearing interest at 14%, due September 21, 2022 318,641 - 11 Related Party Promissory Note bearing interest at 14% due December 1, 2022 104,641 - 12 Related Party Promissory Note bearing interest at 18%, due December 31, 2022 - 483,150 13 Related Party Long term debt bearing interest at 8%, due April 15, 2021 - 116,562 14 Promissory Note bearing interest at 14%, due January 25, 2023 506,165 15 Promissory Note bearing interest at 14%, due February 1, 2023 253,082 15 Promissory Note bearing interest at 14%, due February 15, 2023 253,082 5,622,797 3,863,827 Less current maturities (4,045,050 ) (2,325,339 ) Total Long-Term Debt $ 1,577,747 $ 1,538,488

COMMON STOCK (Tables)

COMMON STOCK (Tables)	9 Months Ended
	Sep. 30, 2022
COMMON STOCK
Summary of Stock Option Activity	2022 Options Outstanding Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Balance Outstanding - January 1, 2022 32,275,000 $ 0.12 9.8 Granted 300,000 $ 0.11 9.3 Exercised - - Forfeited - $ - Balance Outstanding – September 30, 2022 32,575,000 $ 0.12 9.0 Exercisable – September 30, 2022 2,355,000 $ 0.20 5.5 2022 Nonvested Options Number of Options Weighted Average Grant Date Fair Value Weighted Average Remaining Years to Vest Nonvested - January 1, 2022 30,880,000 $ 0.12 2.6 Granted 300,000 $ 0.11 2.1 Vested (960,000 ) $ 0.13 2.0 Forfeited/expired - Nonvested – September 30, 2022 30,220,000 $ 0.12 2.4
Schedule of Share Issuable Warrants	Type Issue Date Shares Exercise Price Expiration Investors 4/19/2021 5,850,000 $ 0.10 4/19/2026 Investors 4/22/2021 5,850,000 $ 0.10 4/22/2026 Investors 4/30/2021 650,000 $ 0.20 4/30/2026 Investors 4/30/2021 650,000 $ 0.25 4/30/2026 Investors 5/4/2021 650,000 $ 0.20 5/4/2026 Investors 5/4/2021 650,000 $ 0.25 5/4/2026 Investors 5/19/2021 650,000 $ 0.20 5/19/2026 Investors 5/19/2021 650,000 $ 0.25 5/16/2026 Investors 8/31/2021 1,500,000 $ 0.25 8/31/2026 Total 17,100,000 Type Issue Date Shares Exercise Price Expiration Investors 4/19/2021 5,850,000 $ 0.10 4/19/2026 Investors 4/22/2021 5,850,000 $ 0.10 4/22/2026 Investors 4/30/2021 650,000 $ 0.20 4/30/2026 Investors 4/30/2021 650,000 $ 0.25 4/30/2026 Investors 5/4/2021 650,000 $ 0.20 5/4/2026 Investors 5/4/2021 650,000 $ 0.25 5/4/2026 Investors 5/19/2021 650,000 $ 0.20 5/19/2026 Investors 5/19/2021 650,000 $ 0.25 5/16/2026 Investors 8/31/2021 3,750,000 $ 0.10 8/31/2026 Investors 7/29/2022 87,500 $ 0.20 7/28/2027 Investors 7/29/2022 87,500 $ 0.25 7/28/2027 Investors 8/5/2022 43,750 $ 0.20 8/4/2027 Investors 8/5/2022 43,750 $ 0.25 8/4/2027 Investors 8/19/2022 43,750 $ 0.20 8/18/2027 Investors 8/19/2022 43,750 $ 0.25 8/18/2027 Total 19,700,000
Schedule of Common Stock Warrants	Warrants Outstanding Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Aggregate Intrinsic Value Outstanding – December 31, 2020 -, $ - - $ - Granted 10,600,000 0.23 4.63 - Additions due to Down Round features 6,500,000 0.10 4.63 753,616 Forfeited/expired - $ - Outstanding – September 30, 2021 17,100,000 $ 0.14 4.63 $ 753,616 Warrants Outstanding Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Aggregate Intrinsic Value Outstanding – December 31, 2021 19,350,000 $ 0.13 4.40 $ 1,307,330 Granted 350,000 0.23 4.90 23,753 Forfeited/expired - $ - Outstanding – September 30, 2022 19,700,000 $ 0.13 3.69 $ 1,331,083

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2022
GOODWILL AND OTHER INTANGIBLE ASSETS
Schedule of Goodwill	Total Balance at December 31, 2021 $ 1,484,966 2022 Acquisitions - Balance at September 30, 2022 $ 1,484,966
Schedule of Amortization of Intangible Assets	Gross Carrying Amount Impairment Accumulated Amortization Net Carrying Amount Definite-lived intangible assets: Capitalized software $ 2,724,678 $ - $ (2,131,897 ) $ 592,781 Customer relationships 3,713,434 - (643,560 ) 3,069,874 Acquired technology 1,527,186 - (1,249,220 ) 277,966 Total definite-lived intangible assets at December 31, 2021 7,965,297 - (4,024,677 ) 3,940,621 Capitalized software 2,925,625 - (2,398,554 ) 527,071 Customer relationships 3,713,434 - (1,183,180 ) 2,530,254 Acquired technology 1,527,186 - (1,426,877 ) 100,309 Total definite-lived intangible assets at September 30, 2022 $ 8,166,245 $ - $ (5,008,611 ) $ 3,157,634

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES (Note 6)
Summary of Lease Commitments	Lease Commitments as of 09/30/2022 Less than 1 year 1-3 years 3-5 years Total $ 279,532 $ 746,768 $ 353,246 $ 1,379,546
Schedule of Components of Lease Investments	Undiscounted minimum lease commitments $ 1,379,546 Present value adjustment using incremental borrowing rate (360,519 ) Lease liabilities $ 1,019,027

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2022
SEGMENT INFORMATION
Revenue Segment	For the Three Months Ended September 30 2022 % 2021 % % Change Revenue: Subscription software and services $ 1,677,373 89 % $ 1,236,379 91 % 36 % Professional services and other 211,395 11 % 128,733 9 % 64 % $ 1,888,768 100 % $ 1,365,112 100 % 38 % For the Nine Months Ended September 30 2022 % 2021 % % Change Revenue: Subscription software and services $ 5,348,465 90 % $ 2,701,005 89 % 98 % Professional services and other 595,353 10 % 349,483 11 % 70 % $ 5,943,818 100 % $ 3,050,488 100 % 95 %

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
NATURE OF OPERATIONS
Accumulated Deficit	$ 87,226,601		$ 87,226,601
Working Capital Deficit	5,307,882		5,307,882
Loss from operations	$ (1,067,165)	$ (749,291)	$ (3,275,662)	$ (1,935,344)

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details) - USD ($)	3 Months Ended					9 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Net loss	$ (1,401,976)	$ (1,542,235)	$ (1,105,763)	$ (1,583,233)	$ (812,914)	$ (4,431,338)	$ (3,501,911)
Dividend to Common Stockholders	0		443,367			0	443,367
Dividend to Common Stockholders	$ 0		$ (443,367)			$ 0	$ (443,367)
Net loss per share available to common stockholders, basic and diluted	$ (0.01)		$ (0.01)			$ (0.03)	$ (0.03)
Weighted average number of shares, basic and diluted	172,409,017		155,351,644			171,947,058	137,519,808
Restatement Adjustment
Net loss			$ 0				$ 0
Dividend to Common Stockholders			443,367				443,367
Dividend to Common Stockholders			(443,367)				(443,367)
Net loss attributable to Common Stockholders			$ (443,367)				$ (443,367)
Net loss per share available to common stockholders, basic and diluted			$ 0				$ 0
As Restated
Net loss			$ (1,105,763)				$ (3,501,911)
Dividend to Common Stockholders			443,367				443,367
Dividend to Common Stockholders			(443,367)				(443,367)
Net loss attributable to Common Stockholders			$ (1,549,130)				$ (3,945,278)
Net loss per share available to common stockholders, basic and diluted			$ (0.01)				$ (0.03)
Weighted average number of shares, basic and diluted			155,351,644				137,519,808
As Reported
Net loss			$ (1,105,763)				$ (3,501,911)
Dividend to Common Stockholders			0				0
Dividend to Common Stockholders			0				0
Net loss attributable to Common Stockholders			$ (1,105,763)				$ (3,501,911)
Net loss per share available to common stockholders, basic and diluted			$ (0.01)				$ (0.03)
Weighted average number of shares, basic and diluted			155,351,644				137,519,808

RESTATEMENT OF PREVIOUSLY ISS_4

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details 1) - shares	Sep. 30, 2022	Sep. 30, 2021
Additional Warrants [Member]
Warrant Issued	8,750,000	6,500,000
As Restated
Warrant Issued	19,700,000	17,100,000
As Reported
Warrant Issued	10,950,000	10,600,000

RESTATEMENT OF PREVIOUSLY ISS_5

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details Narrative) - shares	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2021
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Additional shares	443,367	814,552

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Allowance For Doubtful Accounts	$ 173,700		$ 173,700		$ 36,000
Advertising Costs	$ 93,657	$ 72,933	$ 357,349	$ 199,508
Revenue , Description			The Company’s secondary source of revenue is professional services and other revenue related to customer onboarding, IT services and equipment sales that often precede a subscription service offering purchased by the customer. Approximately 90% of the Company’s revenue is subscription based with the remainder being professional services and other IT related revenue. The geographic concentration of the Company’s revenue is 100% in North America.

NOTES PAYABLE (Details )

NOTES PAYABLE (Details ) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Total Long-term debt, gross	$ 5,622,797	$ 3,863,827
Less current maturities	(4,045,050)	(2,325,339)
Total Long-term debt	1,577,747	1,538,488
Convertible Notes Payable Eight [Member]
Total Long-term debt	$ 2,032,708	0
Interest rate	17.50%
Due date	Feb. 28, 2026
Convertible Notes Payable Nine [Member]
Total Long-term debt	$ 53,222	0
Interest rate	14%
Due date	Sep. 15, 2022
Convertible Notes Payable Ten [Member]
Total Long-term debt	$ 318,641	0
Interest rate	14%
Due date	Sep. 21, 2022
Convertible Notes Payable Eleven [Member]
Total Long-term debt	$ 104,641	0
Interest rate	14%
Due date	Dec. 01, 2022
Convertible Notes Payable Twelve [Member]
Total Long-term debt	$ 0	483,150
Interest rate	18%
Due date	Dec. 31, 2022
Convertible Notes Payable Thirteen [Member]
Total Long-term debt	$ 0	116,562
Interest rate	8%
Due date	Apr. 15, 2021
Promissory Note [Member]
Total Long-term debt	$ 506,165
Interest rate	14%
Due date	Jan. 25, 2023
Promissory Note One [Member]
Total Long-term debt	$ 253,082
Interest rate	14%
Due date	Feb. 01, 2023
Promissory Note Two[Member]
Total Long-term debt	$ 253,082
Interest rate	14%
Due date	Feb. 15, 2023
Notes Payable One [Member]
Total Long-term debt	$ 0
Due date	Jul. 31, 2022
Notes Payable Two [Member]
Total Long-term debt	$ 550,206	541,589
Interest rate	12%
Due date	June, 2023
Notes Payable Three [Member]
Total Long-term debt	$ 0	145,301
Interest rate	12%
Due date	Apr. 27, 2022
Notes Payable Four [Member]
Total Long-term debt	$ 0	235,548
Interest rate	12%
Due date	Apr. 25, 2022
Notes Payable Five [Member]
Total Long-term debt	$ 0	242,151
Interest rate	12%
Due date	Aug. 12, 2022
Notes Payable Six [Member]
Total Long-term debt	$ 1,518,750	1,518,955
Interest rate	18%
Due date	Oct. 01, 2023
Notes Payable Seven [Member]
Total Long-term debt	$ 32,300	38,488
Interest rate	18%
Due date	Oct. 01, 2023
Notes Payable One [Member]
Total Long-term debt	$ 0	$ 542,083
Interest rate	12%
Due date	Jul. 31, 2022

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)							1 Months Ended							9 Months Ended		12 Months Ended
	Apr. 30, 2022	Feb. 28, 2022	Nov. 30, 2021	Aug. 31, 2021	May 31, 2021	Apr. 30, 2021	Aug. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Aug. 31, 2021	Dec. 31, 2019	Dec. 31, 2018	Apr. 30, 2018	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Convertible Promissory Note														$ 500,000
Fees														$ 24,958	$ 0
Warrant Issued										6,500,000
Convertible Promissory Note [Member]
Interest Rate						12%
Convertible Promissory Note						$ 0		$ 22,387
Fees								$ 350
Convertible Promissory Note one						250,000
Exchange Received						150,000
Exchange Received one						$ 250,000
Common Stock at fixed conversion price						$ 0.10
Common Stock Conversion Percentage						4.99%
Restricted Shares, Issued						780,000
Warrant Issued				3,250,000		2,600,000			2,250,000
Exercise price, per share				$ 0.10		$ 0.20			$ 0.10	$ 0.10						$ 0.10
First Warrant Shares						1,300,000
Exercise price one						$ 0.25
Total Warrant Shares				5,850,000					3,750,000
Other Warrant Shares						1,300,000		227,368
Common Stock Term						5 years
Convertible Promissory Note Three [Member]
Interest Rate						12%
Convertible Promissory Note						$ 150,000
Exchange Received						$ 500,000
Common Stock at fixed conversion price						$ 0.10
Common Stock Conversion Percentage						4.99%
Restricted Shares, Issued						788,000
Warrant Issued						2,600,000
Exercise price, per share						$ 0.20
First Warrant Shares						1,300,000
Exercise price one						$ 0.25
Other Warrant Shares						1,300,000
Common Stock Term						5 years
Description of Maturity renegotiated						At Maturity this note was renegotiated and term extended to June 2023 for an additional principal consideration of $55,400 under the same interest rate and conditions as the matured note
Convertible Promissory Note Four [Member]
Interest Rate						12%
Convertible Promissory Note						$ 250,000
Exchange Received						$ 245,000
Common Stock at fixed conversion price						$ 0.10
Common Stock Conversion Percentage						4.99%
Restricted Shares, Issued						390,000
Warrant Issued						1,300,000
Exercise price, per share						$ 0.20
First Warrant Shares						650,000
Exercise price one						$ 0.25
Other Warrant Shares						650,000
Warrant Term						5 years
Converted Outstanding Principal																$ 125,000
Common Stock Shares																1,250,000
Convertible Promissory Note Five[Member]
Interest Rate						12%
Convertible Promissory Note						$ 250,000
Exchange Received						$ 230,000
Common Stock at fixed conversion price						$ 0.10
Common Stock Conversion Percentage						4.99%
Restricted Shares, Issued						390,000
Warrant Issued						1,300,000
Exercise price, per share						$ 0.20
First Warrant Shares						650,000
Exercise price one						$ 0.25
Other Warrant Shares						650,000
Warrant Term						5 years
Converted Outstanding Principal																$ 35,000
Common Stock Shares																350,000
Convertible Promissory Note Six [Member]
Interest Rate					12%
Convertible Promissory Note					$ 250,000
Exchange Received					$ 248,000
Common Stock at fixed conversion price					$ 0.10
Common Stock Conversion Percentage					4.99%
Restricted Shares, Issued					390,000
Warrant Issued					1,300,000
Exercise price, per share					$ 0.20
First Warrant Shares					650,000
Exercise price one					$ 0.25
Other Warrant Shares					650,000
Warrant Term					5 years
Converted Outstanding Principal																$ 28,846
Common Stock Shares																288,463
Convertible Promissory Note Seven [Member]
Interest Rate				15%
Convertible Promissory Note				$ 1,000,000
Convertible Promissory Note one				$ 500,000
Restricted Shares, Issued				1,000,000
Warrant Issued				1,500,000
Exercise price one				$ 0.25						$ 0.25
Warrant Term				5 years
Convertible Promissory Note Nine [Member]
Interest Rate		17.50%
Convertible Promissory Note		$ 2,000,000
Exchange Received		1,970,000
Maintaining Minimum Cash Balance		$ 150,000
Convertible Promissory Note Eight [Member]
Maturity date			60 years
Finance Agreement Payment			$ 40,071
Payments Of Principle And Interest			$ 791
Notes Payable One [Member]
Interest Rate													8%
Note payable													$ 87,500
Unsecured [Member] | Convertible promissory note Two [Member]
Interest Rate	14%
Convertible Promissory Note	$ 50,000
Maturity date	6 years
Unsecured [Member] | Convertible promissory notes Ten [Member]
Interest Rate	14%
Convertible Promissory Note	$ 300,000
Maturity date	6 years
Unsecured [Member] | Convertible promissory notes Eleven [Member]
Interest Rate								14%
Convertible Promissory Note								$ 100,000
Maturity date								6 years
Unsecured [Member] | Convertible promissory notes Twelve [Member]
Interest Rate							14%
Convertible Promissory Note							$ 250,000
Warrant Issued							175,000
Exercise price, per share							$ 0.25
First Warrant Shares							87,500
Exercise price one							$ 0.20
Other Warrant Shares							87,500
Common Stock Term							5 years
Maturity date							6 years
Unsecured [Member] | Convertible promissory notes Thirteen [Member]
Interest Rate														14%
Convertible Promissory Note														$ 500,000
Warrant Issued														175,000
Exercise price, per share														$ 0.25
First Warrant Shares														87,500
Exercise price one														$ 0.20
Other Warrant Shares														87,500
Common Stock Term														5 years
Maturity date														6 years
Notes Payables [Member]
Interest Rate											18%	18%
Note payable											$ 556,000	$ 714,000
Accrued interest											$ 535,021

COMMON STOCK (Details)

COMMON STOCK (Details)	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Options Outstanding
Number Of Options/warrants Outstanding, Beginning	32,275,000
Number Of Options/warrants Outstanding, Granted	300,000
Number Of Options/warrants Outstanding, Exercised	0
Number Of Options/warrants Outstanding, Forfeited	0
Number Of Options/warrants Outstanding, Ending	32,575,000
Number Of Options Outstanding, Exercisable Ending	2,355,000
Weighted Average Exercise Price, Beginning | $ / shares	$ 0.12
Weighted Average Exercise Price, Granted | $ / shares	0.11
Weighted Average Exercise Price, Exercised | $ / shares	0
Weighted Average Exercise Price, Forfeited | $ / shares	0
Weighted Average Exercise Price, Ending | $ / shares	0.12
Weighted Average Exercise Price, Exercisable | $ / shares	$ 0.20
Weighted Average Remaining Contractual Term In Years, Beginning	9 years 9 months 18 days
Weighted Average Remaining Contractual Term In Years, Granted	9 years 3 months 18 days
Weighted Average Remaining Contractual Term In Years, Ending	9 years
Weighted Average Remaining Contractual Term In Years, Exercisable Ending	5 years 6 months
Nonvested Options
Number Of Options Nonvested, Beginning	30,880,000
Number Of Options Nonvested, Granted	300,000
Number Of Options Nonvested, Vested	(960,000)
Number Of Options Nonvested, Forfeited/expired	0
Number Of Options Nonvested, Ending	30,220,000
Weighted Average Grant Date Fair Value Nonvested, Beginning | $ / shares	$ 0.12
Weighted Average Grant Date Fair Value Nonvested, Granted | $ / shares	0.11
Weighted Average Grant Date Fair Value Nonvested, Vested | $ / shares	0.13
Weighted Average Grant Date Fair Value Nonvested, Ending | $ / shares	$ 0.12
Weighted Average Remaining Years To Vest Nonvested, Beginning	2 years 7 months 6 days
Weighted Average Remaining Years To Vest Nonvested, Granted	2 years 1 month 6 days
Weighted Average Remaining Years To Vest Nonvested, Vested	2 years
Weighted Average Remaining Years To Vest Nonvested, Ending	2 years 4 months 24 days

COMMON STOCK (Details 1)

COMMON STOCK (Details 1) - $ / shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Shares issued, warrants	19,700,000	17,100,000
Investors [Member]
Expiration date	Apr. 19, 2026	Apr. 19, 2026
Issued date	Apr. 19, 2021	Apr. 19, 2021
Shares issued, warrants	5,850,000	5,850,000
Exercise price, per share	$ 0.10	$ 0.10
Investors 1 [Member]
Expiration date	Apr. 22, 2026	Apr. 22, 2026
Issued date	Apr. 22, 2021	Apr. 22, 2021
Shares issued, warrants	5,850,000	5,850,000
Exercise price, per share	$ 0.10	$ 0.10
Investors 2 [Member]
Expiration date	Apr. 30, 2026	Apr. 30, 2026
Issued date	Apr. 30, 2021	Apr. 30, 2021
Shares issued, warrants	650,000	650,000
Exercise price, per share	$ 0.20	$ 0.20
Investor 3 [Member]
Expiration date	Apr. 30, 2026	Apr. 30, 2026
Issued date	Apr. 30, 2021	Apr. 30, 2021
Shares issued, warrants	650,000	650,000
Exercise price, per share	$ 0.25	$ 0.25
Investors 4 [Member]
Expiration date	May 04, 2026	May 04, 2026
Issued date	May 04, 2021	May 04, 2021
Shares issued, warrants	650,000	650,000
Exercise price, per share	$ 0.20	$ 0.20
Investors 5 [Member]
Expiration date	May 04, 2026	May 04, 2026
Issued date	May 04, 2021	May 04, 2021
Shares issued, warrants	650,000	650,000
Exercise price, per share	$ 0.25	$ 0.25
Investors 6 [Member]
Expiration date	May 19, 2026	May 19, 2026
Issued date	May 19, 2021	May 19, 2021
Shares issued, warrants	650,000	650,000
Exercise price, per share	$ 0.20	$ 0.20
Investors 7 [Member]
Expiration date	May 16, 2026	May 16, 2026
Issued date	May 19, 2021	May 19, 2021
Shares issued, warrants	650,000	650,000
Exercise price, per share	$ 0.25	$ 0.25
Investors 8 [Member]
Expiration date	Aug. 31, 2026	Aug. 31, 2026
Issued date	Aug. 31, 2021	Aug. 31, 2021
Shares issued, warrants	3,750,000	1,500,000
Exercise price, per share	$ 0.10	$ 0.25
Investors 9 [Member]
Expiration date	Jul. 28, 2027
Issued date	Jul. 29, 2022
Shares issued, warrants	87,500
Exercise price, per share	$ 0.20
Investors 10 [Member]
Expiration date	Jul. 28, 2027
Issued date	Jul. 29, 2022
Shares issued, warrants	87,500
Exercise price, per share	$ 0.25
Investors 11 [Member]
Expiration date	Aug. 04, 2027
Issued date	Aug. 05, 2022
Shares issued, warrants	43,750
Exercise price, per share	$ 0.20
Investors 12 [Member]
Expiration date	Aug. 04, 2027
Issued date	Aug. 05, 2022
Shares issued, warrants	43,750
Exercise price, per share	$ 0.25
Investors 13 [Member]
Expiration date	Aug. 18, 2027
Issued date	Aug. 19, 2022
Shares issued, warrants	43,750
Exercise price, per share	$ 0.20
Investors 14 [Member]
Expiration date	Aug. 18, 2027
Issued date	Aug. 19, 2022
Shares issued, warrants	43,750
Exercise price, per share	$ 0.25

COMMON STOCK (Details 2)

COMMON STOCK (Details 2) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
COMMON STOCK
Number of Warrants Outstanding, Beginning	19,350,000
Number of Warrants Outstanding, Granted	350,000	10,600,000
Number of Warrants Outstanding, additions due to down round feature		6,500,000
Additions due to down round feature intrinsic value		$ 753,616
Additions due to down round feature intrinsic value, Ending		$ 753,616
Number of Warrants Outstanding, Forfeited/expired	0	0
Number of Warrants Outstanding, Ending	19,700,000	17,100,000
Weighted Average Exercise Price of Warrants, Beginning	$ 0.13	$ 0
Weighted Average Exercise Price of Warrants, Granted	0.23	0.23
Weighted Average Exercise Price of Warrants, additions due to down round feature		0.10
Weighted Average Exercise Price of Warrants, Forfeited/Expired	0	0
Weighted Average Exercise Price of Warrants, Ending	$ 0.13	$ 0.14
Weighted Average Remaining Life of Warrants in Years, Granted	4 years 10 months 24 days	4 years 7 months 17 days
Weighted Average Remaining Life of Warrants in Years, Additions due to Down Round feature		4 years 7 months 17 days
Weighted Average Remaining Life of Warrants in Years, Beginning	4 years 4 months 24 days
Aggregate Intrinsic value of Warrants, Beginning	$ 1,307,330
Aggregate Intrinsic value of Warrants, Ending	$ 1,331,083
Weighted Average Remaining Life of Warrants in Years, Ending	3 years 8 months 8 days	4 years 7 months 17 days
Aggregate Intrinsic Value of Warrants, Granted	$ 23,753

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)		1 Months Ended		9 Months Ended
	Jan. 31, 2022	Aug. 31, 2021	Jan. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Mar. 31, 2022	Mar. 29, 2021
Common stock warrants issued				4,722,844
Common Stock Shares Issued For Cash, Value				$ 350,000
Common Shares Issuable Upon Exercise Of The Common Stock Warrants				19,700,000	17,100,000
Provisions of warrants		6,700,000
Warrants issuable to stockholders		6,500,000
New exercise price		$ 0.10
Dividend to Common Stockholders		$ 443,367
Shares price		$ 0.10
Restricted Stock Compensation [Member] | 2020 Service [Member] | Chief Executive Officers [Member]
Restricted Shares Of Common Stock Issued For Bonus, Shares							1,300,000
Maximum [Member]
Initial exercise prices per shares		0.25
Minimum [Member]
Initial exercise prices per shares		$ 0.20
Common Stock Warrants [Member]
Common Stock Shares				350,000
Purchased common stock warrants issued				38,135
Provisions of warrants				45,000
Additional of warrants to be issued				861,851
Triggered price per shares				$ 0.10
Issued at strike price				$ 0.05
August 2021 [Member] | Common Stock Warrants [Member]
Conversion percentage		4.99%
Common stock warrants initial term		5 years
Triggered price per shares		$ 0.10
Triggered price per shares one		0.20
Triggered price per shares two		$ 0.25
Warrant Shares		3,900,000
Warrant Shares one		2,600,000
Warrant Shares two		4,100,000
January 2021 [Member] | Equity Line of Credit [Member]
Common Stockissued For Commitment Fee On Note, Shares				250,000
Common Stock Shares			5,000,000
Purchase Price, Description			The purchase price of the stock will be at 75% of the lowest individual daily weight average price of the past five (5) trading days with the amount to be drawn down as the lesser of $250,000 or 300% of the average shares traded for the ten (10) days prior to the Closing Request Date with a minimum $25,000 put allowance
January 2022 [Member] | Equity Line of Credit [Member]
Common Stock Shares	4,772,844
Equity Line Of Credit Of Aggregate Amount	$ 350,000
Equity Line Of Credit After Draw						$ 4,650,000

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details)	9 Months Ended
	Sep. 30, 2022 USD ($)
GOODWILL AND OTHER INTANGIBLE ASSETS
Balance, Beginning	$ 1,484,966
Acquisition	0
Balance,Ending	$ 1,484,966

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Gross Carrying Amount	$ 8,166,245	$ 7,965,297
Impairment	0	0
Accumulated Amortization	(5,008,611)	(4,024,677)
Net carrying Amount	3,157,634	3,940,621
Capitalized Software [Member]
Gross Carrying Amount	2,925,625	2,724,678
Impairment	0	0
Accumulated Amortization	(2,398,554)	(2,131,897)
Net Carrying Amount	527,071	592,781
Customer Relationships [Member]
Gross Carrying Amount	3,713,434	3,713,434
Impairment	0	0
Accumulated Amortization	(1,183,180)	(643,560)
Net Carrying Amount	2,530,254	3,069,874
Acquired Technology [Member]
Gross Carrying Amount	1,527,186	1,527,186
Impairment	0	0
Accumulated Amortization	(1,426,877)	(1,249,220)
Net Carrying Amount	$ 100,309	$ 277,966

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
GOODWILL AND OTHER INTANGIBLE ASSETS
Amortization Expense Of Intangible Assets	$ 280,815	$ 322,180	$ 983,934	$ 824,173

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Sep. 30, 2022 USD ($)
Lease Commitments	$ 1,379,546
Less Than 1 Year [Member]
Lease Commitments	279,532
1-3 years [Member]
Lease Commitments	746,768
3-5 years [Member]
Lease Commitments	$ 353,246

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 1) - Lease [Member]	Sep. 30, 2022 USD ($)
Undiscounted Minimum Lease Commitments	$ 1,379,546
Present Value Adjustment Using Incremental Borrowing Rate	(360,519)
Lease Liabilities	$ 1,019,027

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		9 Months Ended
	Nov. 01, 2022	Nov. 15, 2017	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Aug. 31, 2021	Aug. 24, 2021
Obliged Liabilities Due To Lender								$ 863,274
Common shares Acquire	9,000,000
Purchase price							$ 0.10
Payment	$ 100,000				$ 100,000
Reasonable award					270,020
Minimum aggregate value					100,000
Previously accrued					320,000
Credit Card Obligations					285,784
Lease [Member]
Lease Agreement Description		the Company signed a three-year lease agreement for approximately 4,100 square feet of office space located in Winter Garden, Florida in which the Company has its headquarters. The lease provided for a one-year renewal term at the option of the Company that the company exercised. An amendment to this lease was signed on October 26, 2020, which extended the lease term through October 31, 2021. On September 10, 2021, an additional seven-month extension was signed extending the lease term to May 30, 2022.
Lease Costs			$ 74,404	$ 28,456	266,469	$ 86,421
Cash Paid Measurement Of Lease Liabilities			$ 74,704	$ 38,371	$ 232,668	$ 86,343
Lease Agreement [Member] | November 15, 2017 [Member]
Term Of Lease Agreement					An amendment to this lease was signed on October 26, 2020
Settlement Agreement [Member]
Common shares Acquire	9,000,000
Purchase price	$ 0.08
Aggregate shares holding	14,401,887
Additional shares purchase	9,000,000
Remaining shares	5,401,887
Cost per share	$ 0.08
Cash bond for litigations	$ 200,000
Bond releasing amount	100,000
Initial shares	$ 9,000,000

CONCENTRATION OF CREDIT RISK (D

CONCENTRATION OF CREDIT RISK (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Fdic Insured Limit	$ 250,000
Revenue Benchmark [Member] | No Customers [Member]
Concentration Risk, Percentage	10%
Accounts Receivable [Member] | Three Customers [Member]
Concentration Risk, Percentage	35%
Accounts Receivable [Member] | One Customers [Member]
Concentration Risk, Percentage		33%

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Total [Member]
Revenues:
Total Revenue	$ 1,888,768	$ 1,365,112	$ 5,943,818	$ 3,050,488
Revenue, Percentage	100%	100%	100%	100%
Subscription Software And Services, Percentage Change	36%
Total percent			95%
Professional Services And Other, Percentage Changes	64%
Revenue Segment [Member]
Revenues:
Subscription Software And Services	$ 1,677,373	$ 1,236,379	$ 5,348,465	$ 2,701,005
Subscription Software And Services, Percentage	89%	91%	90%	89%
Professional Services And Other	$ 211,395	$ 128,733	$ 595,353	$ 349,483
Professional Services And Other, Percentage	11%	9%	10%	11%
Subscription Software And Services, Percentage Change			98%
Total percent			38%
Professional Services And Other, Percentage Changes			70%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - Chief Executive Officer [Member] - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Principal and interest payments for note payable	$ 497,309	$ 107,381
Promissory note	$ 100,000
Interest Rate	14%
Accrued unpaid interest	$ 4,641

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Promissory Note One [Member]	Oct. 31, 2022 USD ($)
Notes payable	$ 300,000
Notes payable1	$ 50,000