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Accrued Expenses and Other Liabilities | 6 Months Ended
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Jun. 30, 2026
Accrued Liabilities and Other Liabilities [Abstract] |
Accrued Expenses and Other Liabilities | NOTE 6 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses and other liabilities consisted of the following as-of the dates indicated:
|  | June 30, |  |  | December 31, |
|  | 2026 |  |  | 2025 |
Legal settlement |  | $ | 6,250,000 |  |  | $ | - |
Accrued compensation and related liabilities |  |  | 1,432,480 |  |  |  | 2,234,445 |
Deferred revenue |  |  | 841,523 |  |  |  | 339,239 |
Customer deposits |  |  | 124,062 |  |  |  | 83,448 |
Warranty reserve |  |  | 250,000 |  |  |  | 210,000 |
Trade and other taxes |  |  | 12,229 |  |  |  | 25,695 |
Other accrued expenses |  |  | 759,328 |  |  |  | 737,303 |
|  | $ | 9,669,622 |  |  | $ | 3,630,130 |
The tables below present the deferred revenue and deposit balances along with the significant activity affecting balances during the six month periods ended June 30, 2026 and 2025:
|  | June 30, |  |  | June 30, |
Deferred revenue |  | 2026 |  |  | 2025 |
Beginning balance |  | $ | 339,239 |  |  | $ | 218,499 |
Deferral of revenue during the period |  |  | 2,608,331 |  |  |  | 1,477,190 |
Recognition of unearned revenue from beginning of period |  |  | (720,710 | ) |  |  | (173,193 | )
Recognition of unearned revenue from additions |  |  | (1,385,337 | ) |  |  | (1,370,242 | )
Ending balance |  | $ | 841,523 |  |  | $ | 152,254 |
|  | June 30, |  |  | June 30, |
Customer deposits |  | 2026 |  |  | 2025 |
Beginning balance |  | $ | 83,448 |  |  | $ | 26,607 |
Additions during the period |  |  | 546,504 |  |  |  | 768,856 |
Deposits recognized from beginning of period |  |  | (89,025 | ) |  |  | - |
Deposits recognized from additions |  |  | (416,865 | ) |  |  | (795,463 | )
Ending balance |  | $ | 124,062 |  |  | $ | - |
As of June 30, 2026, the Company had approxi mately $809,508 of remaining performance obligations under fully funded contracts for wh ich the Company's performance obligations are satisfied over time and for which the customer receives benefits as the Company performs. These performance obligations are expected to be satisfied within 2026.

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