Focus Universal Inc. Quarterly report pursuant to Section 13 or 15(d)

Intangible Assets, net (Tables)

3 Months Ended

Mar. 31, 2023

Schedule of intangible assets	March 31, 2023			December 31, 2022
Customer Relationship	$	28,741		$	–
Total cost		28,741			–
Less accumulated amortization		(28,741	)		–
Intangible assets, net of amortization		–			–
Impairment loss		–			–
Intangible assets, net	$	–		$	–