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Leases (Tables)

9 Months Ended

Sep. 30, 2024

Leases [Abstract]

Schedule of Balance Sheet Information Related to Leases

The following provides balance sheet information related to leases as of September 30, 2024 and December 31, 2023:

  Schedule of Balance Sheet Information Related to Leases 

		September 30, 2024				December 31, 2023
Assets
Operating lease, right-of-use asset, net		$	286,635			$	228,295
Liabilities
Current portion of operating lease liabilities		$	197,291			$	172,975
Operating lease liabilities, net of current portion			93,953				61,496
Total operating lease liabilities		$	291,244			$	234,471

Schedule of Future Estimated Minimum Lease Payments Under Non-cancelable Operating Leases

At September 30, 2024, the future estimated minimum lease payments under non-cancelable operating leases are as follows:

 Schedule of Future Estimated Minimum Lease Payments Under Non-cancelable Operating Leases 

2024 (remaining three months)		$	54,129
2025			205,315
2026			54,744
Total minimum lease payments			314,188
Less amount representing interest			22,944
Present value of future minimum lease payments			291,244
Less current portion of operating lease liabilities			197,291
Operating lease liabilities, net of current portion		$	93,953

Schedule of Reconciliation of Right-of-Use Assets and lease Liabilities

The following table provides a reconciliation for our operating right-of-use assets and operating lease liabilities:

  Schedule of Reconciliation of Right-of-Use Assets and lease Liabilities 

		Operating				Operating
		Right-of- Use				Lease
		Assets				Liabilities
Balance at December 31, 2023		$	228,295			$	234,471
Operating right-of-use asset acquired through operating lease liability			348,623				348,623
Early termination of operating leases			(163,722	)			(163,722	)
Amortizations and reductions			(126,561	)			(128,128	)
Balance at September 30, 2024		$	286,635				291,244

Schedule of Other Supplemental Information Related to Operating Leases

Other supplemental information related to operating leases is as follows:

  Schedule of Other Supplemental Information Related to Operating Leases  

		2024				2023
		As of September 30,
		2024				2023
Weighted average remaining term of operating leases (in years)			1.54				1.58
Weighted average discount rate of operating leases			9.50	%			7.36	%

Schedule of Lease Expense

The components of lease expense were approximately as follows for the three and nine months ended September 30, 2024 and 2023:

  Schedule of Lease Expense

		2024				2023				2024				2023
		Three Months Ended								Nine Months Ended
		September 30,								September 30,
		2024				2023				2024				2023
Operating lease cost		$	48,300			$	45,000			$	138,300			$	154,000
Short-term lease cost			4,800				4,000				14,100				9,000
Lease expense		$	53,100			$	49,000			$	152,400			$	163,000

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- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

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Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

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