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LEASES (Tables) | 12 Months Ended
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Dec. 31, 2024
LEASES |
Schedule of cash payments for operating leases |
|  | For the years ended |
|  | December 31, 2024 |  |  | December 31, 2023 |
Operating lease expense |  | $ | 235,280 |  |  | $ | - |
Cash paid for operating lease liability |  | $ | 45,000 |  |  | $ | - |
Cash paid for initial direct cost |  | $ | 10,000 |  |  | $ | - |
Schedule of lease term and discount rate |
|  | December 31, 2024 |
Remaining lease term - operating lease |  | 14.5 months |
Discount rate - operating lease |  |  | 3.49 | %
Schedule of future minimum lease payments |
Twelve months ending December 31, |  |  |
2025 |  | $ | 1,012,500 |
2026 |  |  | 142,500 |
Total undiscounted future minimum lease payments |  |  | 1,155,000 |
Less: discount on lease liability |  |  | (399,431 | )
Total discounted lease liability at December 31, 2024 |  |  | 755,569 |
Less: current portion of operating lease liability |  |  | (626,562 | )
Noncurrent operating lease liability |  | $ | 129,007 |

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
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