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PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($) | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |  |
Insurance | $ 389,267 | $ 237,791
License | 202,076 | 241,936
Investor relations | 60,140 | 6,313
Prototype devices | 54,763 | 161,267
Rent | 36,525 | 36,525
Other | 18,120 | 53,373
Materials fabrication |  | 475,936
Deposit for equipment |  | 20,000
Lease incentive receivable |  | 4,480
Prepaid expenses and other current assets | $ 760,891 | $ 1,237,621

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