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GENERAL AND ADMINISTRATIVE EXPENSES
12 Months Ended
Dec. 31, 2023
Notes and other explanatory information [abstract]  
GENERAL AND ADMINISTRATIVE EXPENSES

NOTE 26 — GENERAL AND ADMINISTRATIVE EXPENSES

 

General and administrative expenses for the years ended December 31, 2023 and 2022 include the following:

 

   2023   2022   2021 
   Years Ended December 31, 
   2023   2022   2021 
Salaries, wages, bonuses, and other benefits  $10,637,715   $8,909,585   $4,197,397 
Professional and consulting fees   6,334,152    2,284,436    660,117 
Marketing   2,844,825    1,917,377    73,277 
Insurance   1,337,151    713,481      
Other   1,422,394    846,112    1,151,991 
Provision for doubtful debts   2,821,611    1,509,486    (39,108)
Stock-based compensation   532,466    1,308,784    293,837 
Utilities   914,546    952,056    142,019 
Travel   980,317    851,139    13,356 
Development charges   879,438    847,068    456,180 
Rent expense   401,307    351,730    250,994 
Repairs and maintenance   399,605    304,938    11,144 
Athletic program expenses   398,896    277,602    - 
Total general and administrative expenses  $29,904,423   $21,073,794   $7,211,204