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PREPAID EXPENSES AND OTHER CURRENT ASSETS | 6 Months Ended
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Jun. 30, 2024
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract] |
PREPAID EXPENSES AND OTHER CURRENT ASSETS |
Note 6 | PREPAID EXPENSES AND OTHER CURRENT ASSETS
The Company has various agreements which require upfront and periodic payments. The Company records the expenses related to these agreements ratably over the annual terms. As of June 30, 2024 and December 31, 2023, the Company’s balance sheet reflected prepaid expenses of $1,015,985 and $1,077,233, respectively, primarily relating to various software and information licenses and insurance policies with durations ranging from 3 months to 1 year. Included in other current assets as of June 30, 2024, are income taxes receivable of $1,828,123, deferred license costs of $760,259 and amounts receivable from employees of $148,130. Included in current other assets as of December 31, 2023, are income taxes receivable of $1,890,391, deferred license costs of $381,820 and amounts receivable from employees of $236,364.

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