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LEASES (Tables)
 6 Months Ended
Jun. 30, 2024
Leases  
SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES

The following was included in our balance sheets at June 30, 2024, and December 31, 2023:

 

   June 30, 2024   December 31, 2023 
Operating lease right-of-use assets  $184,177   $235,706 
           
Operating lease liabilities, current portion   79,973    94,696 
Operating lease liabilities, long-term   124,651    164,295 
Total operating lease liabilities  $204,624   $258,991 
           
Weighted-average remaining lease term (years)   3.24    3.50 
Weighted average discount rate   15.0%   15.0%
SCHEDULE OF NET LEASE EXPENSE

The components of net lease expense consisted of the following for the three and six months ended June 30, 2024 and 2023:

 

   2024   2023   2024   2023 
   For the Three Months Ended
June 30,		   For the Six Months Ended
June 30,		 
   2024   2023   2024   2023 
Operating lease expense  $34,643   $43,168   $69,285   $78,994 
Variable lease expense   405    2,641    1,052    5,282 
Total lease expense   35,048    45,809    70,337    84,276 
Sublease (income)   -    -    -    (152)
Total net lease expense  $35,048   $45,809   $70,337   $84,124 
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES

Maturities of operating lease liabilities at June 30, 2024, were as follows:

 

Year Ending December 31,  Amount 
2024 (remaining)  $54,382 
2025   96,655 
2026   87,381 
2027   7,294 
Total   245,712 
Less: imputed interest   (41,088)
Total operating lease liabilities  $204,624 
SCHEDULE OF FINANCE LEASES

The following was included in our balance sheets at June 30, 2024, and December 31, 2023:

 

   June 30, 2024   December 31, 2023 
Leased equipment (property and equipment)  $10,976   $       - 
Less: accumulated depreciation   (453)   - 
Total leased equipment, net  $10,523   $- 
           
Finance lease liabilities, current portion   2,010    - 
Finance lease liabilities, long-term   8,635    - 
Total finance lease liabilities  $10,645   $- 
           
Weighted-average remaining lease term (years)   5.10    - 
Weighted average discount rate   1.99%   - 
SCHEDULE OF MATURITIES OF FINANCE LEASE LIABILITIES

Maturities of finance lease liabilities at June 30, 2024, were as follows:

 

Year Ending December 31,  Amount 
2024 (remaining)  $1,102 
2025   2,204 
2026   2,204 
2027   2,204 
2028   2,204 
Thereafter   1,285 
Total   11,203 
Less: amount representing interest   (558)
Total finance lease liabilities  $10,645