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Summary of Significant Accounting Policies (Tables)
 3 Months Ended
Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]  
Schedule of Lease Receivables Balances The lease receivables balances consisted of the following as of March 31, 2024 and December 31, 2023:
   March 31,
2024		   December 31,
2023		 
         
Lease receivables  $76,748,221   $64,749,918 
Allowance for doubtful accounts   (27,432,189)   (19,954,828)
Lease receivables, net  $49,316,032   $44,795,090 
Schedule of Lease Receivables Balances Charged Off Against the Allowance Lease receivables balances charged off against the allowance were $2,006,688 for the three months ended March 31, 2024, and $18,971,772 for the three months ended March 31, 2023.
   Three Months 
Ended
March 31,
2024		   Year 
Ended
December 31,
2023		 
Beginning balance  $19,954,828   $13,078,800 
Provision   9,484,049    42,505,647 
Accounts written off   (2,006,688)   (35,629,619)
Ending balance  $27,432,189   $19,954,828 
Schedule of Net Lease Merchandise Balances The net lease merchandise balances consisted of the following as of March 31, 2024 and December 31, 2023:
   March 31,
2024		   December 31,
2023		 
Lease merchandise at cost  $48,102,424   $49,687,498 
Accumulated depreciation and impairment reserve   (22,205,914)   (20,556,058)
Lease merchandise, net  $25,896,510   $29,131,440 

 
Schedule of Lessor Revenues and Fees The breakout of lease revenues and fees, net of lessor bad debt expense, that ties to the condensed consolidated statements of operations is shown below:
   Three Months ended
March 31,		 
   2024   2023 
Lease billings and accruals  $35,284,876   $34,255,083 
Provision for doubtful accounts   (9,484,049)   (11,238,415)
Gain on sale of lease receivables   32,909    1,697,490 
Lease revenues and fees  $25,833,736   $24,714,158 
Schedule of Number of Common Shares Issuable Upon Conversion or Exercise The following table reflects the number of common shares issuable upon conversion or exercise.
   Three Months ended 
   March 31, 
   2024   2023 
Series 1 Convertible Preferred Stock   225,231    225,231 
Series 2 Convertible Preferred Stock   5,845,695    5,845,695 
Series 2 Convertible Preferred Stock issuable upon exercise of warrants   
-
    116,903 
Common Stock Options   4,397,447    3,917,728 
Common Stock Warrants   2,255,184    2,255,184 
Performance Share Units   1,250,000    790,327 
    13,973,557    13,151,068 
Schedule of Computation of Basic and Diluted Earnings Per Common Share The following table sets forth the computation of basic and diluted earnings per common share for the three months ended March 31, 2024 and 2023:
   Three Months ended 
   March 31, 
   2024   2023 
Numerator        
Net loss  $(214,179)  $(230,215)
Series 2 Convertible Preferred Stock dividends   (1,069,456)   (972,233)
Net loss attributable to common and Series 1 Convertible Preferred Shareholders - Numerator for basic and diluted EPS  $(1,283,635)  $(1,202,448)
Denominator          
Weighted average of common shares outstanding- Denominator for basic and diluted EPS   21,586,019    21,751,304 
Basic EPS  $(0.06)   (0.06)
Diluted EPS  $(0.06)   (0.06)
Schedule of Financial Instruments Measured at Fair Value on a Recurring Basis The Company’s financial instruments that are measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023 is as follows:
   Fair Value Measurement Using   Carrying 
Financial instruments – As of March 31, 2024 (1)  Level 1   Level 2   Level 3   Amount 
Loan receivables at fair value  $
   -
   $
     -
   $39,457,230   $46,958,727 
   Fair Value Measurement Using   Carrying 
Financial instruments – As of December 31, 2023 (1)  Level 1   Level 2   Level 3   Amount 
Loan receivables at fair value  $
   -
   $
    -
   $35,794,290   $48,076,705 
(1) For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loan payable under Basepoint Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates.
Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation For Level 3 assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents a reconciliation of the beginning and ending balances for the three months period ended March 31, 2024 and the year ended December 31, 2023:
   Three Months
Ended
March 31,
2024		   Year
Ended
December 31,
2023		 
Beginning balance  $35,794,290   $32,932,504 
Purchases of loan participation   
-
    389,949 
Obligation of loan participation   
-
    (12,931)
Loan originations   13,520,686    57,554,746 
Interest and fees(1)   3,154,357    14,801,188 
Collections   (17,223,499)   (80,089,020)
Net charge off (1)   (812,410)   (11,041,155)
Net change in fair value(1)   5,023,806    21,259,009 
Ending balance  $39,457,230   $35,794,290 
(1)

Included in loan revenues and fees, net of changes in fair value in the condensed consolidated statements of operations.
Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement For Level 3 assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents quantitative information about the inputs used in the fair value measurement as of March 31, 2024 and December 31, 2023:
   March 31, 2024   December 31, 2023 
   Minimum   Maximum   Weighted
Average(2)		   Minimum   Maximum   Weighted
Average		 
Estimated losses(1)   0.0%   92.5%   20.1%   0%   92.5%   28.9%
Servicing costs   
-
    
-
    4.7%   
-
    
-
    4.7%
Discount rate   
-
    
-
    20.0%   
-
    
-
    20.1%
(1) Figure disclosed as a percentage of outstanding principal balance.
(2) Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.
Schedule of Concerning Loan Receivables at Fair Value Other relevant data as of March 31, 2024 and December 31, 2023 concerning loan receivables at fair value are as follows:
    March 31,
2024		     December 31,
2023		  
Aggregate fair value of loan receivables that are 90 days or more past due   $ 32,430,470     $ 27,828,083  
Unpaid principal balance of loan receivables that are 90 days or more past due     40,942,867       41,208,009  
Aggregate fair value of loan receivables in non-accrual status     32,438,737       27,764,926