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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Cash | $ 6,201,137 | $ 12,181,799
Cash at bank | 5,951,137 |
FDIC insurability | 250,000 | $ 11,931,799
Flexible CD account | $ 6,000,000 |
Dluted | $ 0.45 | $ 0.37
Estimated useful life | 15 years |
Depreciation | $ 267,381 | $ 204,733
Annual interest | 6.50% |
Accounts Receivable, Net | $ 816,364 | 421,362
Accounts payable | 223,040 | 190,387
Capital assets | 952,811 | 1,090,556
Sales tax liability | 106 | 0
Deferred revenue | 701,234 | 0
Allowance/provision for collectible accounts | 216,083 | 18,397
Inventory obsolescence | 24,216 | 101,698
Intangible property | 4,279,986 | 2,939,041
Amortization expense | $ 255,999 | $ 233,099
Warrants for shares available to potentially issued | 180,000 | 25,000
Allowance estimated credit losses | $ 216,083 | $ 18,397
2 customer |  |
Concentration risk | 90.00% | 21.00%
3 customer |  |
Concentration risk | 66.00% |
Sales Revenue |  |
Concentration risk | 10.00% |
Sales Revenue | One customer |  |
Concentration risk |  | 10.00%

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