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v3.24.1

Income taxes - Net long-term deferred tax liability (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Research & development tax credits | $ 0 | $ 58,069
Loss carry forward | 130,911 | 443,076
Accrued compensation | 146,057 | 82,503
Operating lease liabilities | 501,397 | 412,840
Capitalized research expenditures | 326,178 | 0
Other | 29,094 | 0
Valuation allowances | 0 | (29,036)
Deferred tax assets | 1,133,637 | 967,452
Deferred tax liabilities: |  |
Property and equipment | 325,473 | 293,195
Intangible assets | 847,450 | 821,723
Operating lease right-of-use assets | 491,494 | 412,840
Deferred Tax Liabilities, Gross | 1,664,417 | 1,527,758
Net deferred tax liability | 530,780 | 560,306
Discontinued Operations. |  |
Deferred tax assets: |  |
Operating loss carryforwards - Mexico | 5,844,847 | 5,378,177
Valuation allowances | (15,678,994) | (11,816,716)
Land basis difference - Mexico | 2,818,663 | 2,163,681
Start-up costs - Mexico | 7,015,484 | 4,274,858
Deferred tax assets | $ 0 | $ 0

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