XML 132 R21.htm IDEA: XBRL DOCUMENT
v3.26.1

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES | 12 Months Ended
--- | ---
Dec. 31, 2025
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES |
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES | NOTE 13. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Commissions |  | $ | 174,783 |  |  | $ | 187,151 |
Payroll and related costs |  |  | 533,817 |  |  |  | 125,773 |
Director fees |  |  | 64,650 |  |  |  | 37,650 |
Sales tax payable |  |  | 1,653 |  |  |  | 3,864 |
Accrued warranty (Note 14) |  |  | 10,905 |  |  |  | 30,000 |
Other accrued expenses and other current liabilities |  |  | 74,895 |  |  |  | 71,237 |
|  | $ | 860,703 |  |  | $ | 455,675 |
The increase in payroll and related costs from $125,773 at December 31, 2024 to $533,817 at December 31, 2025 primarily reflects the accrual of earned but unpaid compensation to certain executive officers. As a cash conservation measure, certain members of executive management have not been paid their earned compensation in cash during the year. These obligations are fully accrued in accordance with ASC 710 and remain payable in accordance with the terms of the applicable employment arrangements. The Company intends to satisfy these obligations as operating cash flow permits. For further information regarding the compensation arrangements with the Company's named executive officers, including the portion of salary earned but not paid in cash during fiscal 2025, see the Summary Compensation Table and related footnotes in Part III, Item 11 of this Annual Report.

X
- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 720 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1 + Details
Name: | us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccruedLiabilitiesAndOtherLiabilitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration