XML 85 R74.htm IDEA: XBRL DOCUMENT v3.24.3
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
Sep. 30, 2024
Dec. 31, 2023
Deferred tax assets:    
Allowance for credit loss $ 16,480 $ 117,046
Property and equipment 150,324 16,480
Lease liability – operating 2,155,121 310,426
Lease liability – financing 18,395 24,920
Other temporary difference 750,467
Warranty liabilities 127,814
Return liabilities 34,370
Total deferred tax assets 3,252,971 468,872
Deferred tax liabilities:    
Right of use assets – operating (2,126,373) (310,426)
Right of use assets – financing (17,306) (23,845)
Total deferred tax liabilities (2,143,679) (334,271)
Deferred tax assets, net $ 1,109,292 $ 134,601