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ACCOUNTS RECEIVABLE | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Dec. 31, 2024
Receivables [Abstract] |  |
ACCOUNTS RECEIVABLE | NOTE 3 – ACCOUNTS RECEIVABLE Accounts receivable were as follows at March 31, 2025 and December 31, 2024:
Schedule of accounts receivable |  |  |  |  |  |
|  | March 31, 2025 |  |  | December 31, 2024 |
Accounts receivable |  | $ | 215,060 |  |  | $ | 185,044 |
Accounts receivable - related party |  |  | 1,760,625 |  |  |  | 294,434 |
Allowance for credit losses |  |  | — |  |  |  | (76,037 | )
Accounts receivable, net |  | $ | 1,975,685 |  |  | $ | 403,441 |
The Company recorded bad debt expense (recovery) of $(76,307) and zero for the three months ended March 31, 2025 and 2024, respectively. A summary of the activity related to our allowance for credit losses at March 31, 2025 and December 31, 2024 is summarized below.
Schedule of allowance for doubtful accounts |  |  |  |  |  |  |  |
|  | March 31, 2025 |  |  | December 31, 2024 |
Allowance for credit losses, beginning balance |  | $ | (76,037 | ) |  | $ | — |
Allowance for credit losses provision |  |  | — |  |  |  | (76,037 | )
Less recoveries |  |  | 76,037 |  |  |  | — |
Allowance for credit losses, ending balance |  | $ | — |  |  | $ | (76,037 | )
| NOTE 3 – ACCOUNTS RECEIVABLE Accounts receivable were as follows at December 31, 2024 and 2023:
Schedule of accounts receivable |  |  |  |  |  |
|  | December 31, 2024 |  |  | December 31, 2023 |
Accounts receivable |  | $ | 479,478 |  |  | $ | 1,462,463 |
Allowance for credit losses |  |  | (76,037 | ) |  |  | — |
Accounts Receivable, net |  | $ | 403,441 |  |  | $ | 1,462,463 |
The Company recorded bad debt expense in the amount of $76,037 and zero 0 for the years ended December 31, 2024 and December 31, 2023, respectively. A summary of the activity related to our allowance for credit losses during the year ended December 31, 2024 is summarized below.
Schedule of allowance for doubtful accounts |  |  |
|  | Amounts |
Allowance for doubtful accounts, beginning balance |  | $ | — |
Allowance for doubtful accounts provision |  |  | (76,037 | )
Less recoveries |  |  | — |
Allowance for doubtful accounts, ending balance |  | $ | (76,037 | )

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- Definition The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
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- References No definition available. + Details
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