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DISCONTINUED OPERATIONS (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
DISCONTINUED OPERATIONS |  |
Schedule of consulting services assets and liabilities |
|  | Three months ended September 30, |
|  | 2024 |  |  | 2023 |
Revenue |  | $ | - |  |  | $ | 1,085,980 |
Cost of revenue |  |  | - |  |  |  | 808,402 |
Gross Profit |  |  | - |  |  |  | 277,578 |
Operating expenses: |  |  |  |  |  |  |  |
General and Administrative |  |  | - |  |  |  | 1,049 |
Total operating expenses |  |  | - |  |  |  | 1,049 |
Net income from discontinued operations |  | $ | - |  |  | $ | 276,529 |
|  | Nine months ended September 30, |
|  | 2024 |  |  | 2023 |
Revenue |  | $ | - |  |  | $ | 3,592,700 |
Cost of revenue |  |  | - |  |  |  | 3,056,524 |
Gross Profit |  |  | - |  |  |  | 536,176 |
Operating expenses: |  |  |  |  |  |  |  |
General and Administrative |  |  | - |  |  |  | 1,050 |
Total operating expenses |  |  | - |  |  |  | 1,050 |
Net income from discontinued operations |  | $ | - |  |  | $ | 535,126 |
|  | December 31, 2023 |  |  | December 31, 2022 |
Accounts receivable, net of allowance for doubtful accounts of $0 and $62,427, respectively |  | $ | - |  |  | $ | 1,223,869 |
Total current assets from discontinued operations |  | $ | - |  |  | $ | 1,223,869 |
Accrued expenses and compensation |  | $ | - |  |  | $ | 2,643 |
Total current liabilities associated with discontinued operations |  | $ | - |  |  | $ | 2,643 |
Schedule of consulting services revenue statement of operation |  |
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |
Revenue |  | $ | 3,576,667 |  |  | $ | 4,120,755 |
Cost of revenue |  |  | 2,502,276 |  |  |  | 2,949,587 |
Gross Profit |  |  | 1,074,391 |  |  |  | 1,171,168 |
Operating expenses: |  |  |  |  |  |  |  |
General and Administrative |  |  | - |  |  |  | 49,939 |
Total operating expenses |  |  | - |  |  |  | 49,939 |
Other Income |  |  | - |  |  |  | 28 |
Net income from discontinued operations |  | $ | 1,074,391 |  |  | $ | 1,121,257 |

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