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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended | 12 Months Ended
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Sep. 30, 2024 | Dec. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |
Schedule of exchange rate |  | December 31, 2023 December 31, 2022 Exchange rate on balance sheet dates EUR: USD exchange rate 1.1062 1.0698 GBP: USD exchange rate 1.2743 1.2077 Average exchange rate for the period EUR: USD exchange rate 1.0817 1.0534 GBP: USD exchange rate 1.2440 1.2371
Schedule of Accounts Receivable & Allowance for Doubtful Accounts | September 30,2024 Balance as of January 1st, 2024 $19,686,091 Provisions for credit losses - Write-offs 250,971 Foreign exchange adjustments Other adjustments (31,286 )Balance as of September 30, 2024 $19,905,776 | December 31, 2023 Balance as of January 1, 2023 $7,309,311 Provisions for credit losses 11,850,788 Write-offs - Foreign exchange adjustments 525,992 Other adjustments - Balance as of December 31, 2023 $19,686,091
Schedule of Property and Equipment, net | EstimatedUseful LifeLeasehold improvements and technical works Lesser of lease term or 25 yearsBuildings 25-30 years Vehicles 6 yearsMachinery 20 yearsFurniture, fixtures and equipment 5–10 years Computers and software 3-5 years | EstimatedUseful LifeLeasehold improvements and technical works Lesser of lease term or 25 yearsBuildings 25-30 years Vehicles 6 yearsMachinery 20 yearsFurniture, fixtures and equipment 5–10 years Computers and software 3-5 years
Schedule of Assets Measured and Recognized at Fair Value on a Recurring Basis |  | December 31, 2023 Total Carrying Level 1 Level 2 Level 3 Value Marketable securities – ICC International Cannabis Corp. $- - - $- Marketable securities – National Bank of Greece 11,596 - - 11,596 $11,596 $11,596 December 31, 2022 Total Carrying Level 1 Level 2 Level 3 Value Marketable securities – ICC International Cannabis Corp. $- - - $- Marketable securities – National Bank of Greece 6,681 - - 6,681 $6,681 $6,681
Schedule of Basic and Diluted Net Loss per Common Share |  | Years Ended December 31, 2023 2022 Weighted average number of common shares outstanding Basic 11,968,665 1,928,172 Potentially dilutive common stock equivalents - Weighted average number of common and equivalent shares outstanding – Diluted 11,968,665 1,928,172
Schedule of potential shares of common stock |  | 2023 2022 Common Stock Warrants 8,561,476 4,194,236 Common Stock Options - - Convertible Debt - 8,827 Total 8,561,476 4,203,063

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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