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WARRANTS | 12 Months Ended
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Dec. 31, 2024
Warrants |
WARRANTS | 12. WARRANTS The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC 480, Distinguishing Liabilities from Equity (“ASC 480”), and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. The Company has analyzed the Warrants issued in the July 2024 Offering and determined they are considered to be freestanding instruments and do not exhibit any of the characteristics in ASC 480 and therefore are not classified as liabilities under ASC 480. The Warrants meet all of the requirements for equity classification under ASC 815 and therefore are classified as equity. Following is a summary of all warrant activity for the two years ended December 31, 2024: SUMMARY OF WARRANT ACTIVITY
Warrants |  | Number of Warrants Issued |  |  | Weighted Average Exercise Price |
Warrants outstanding at January 1, 2023 |  |  | 168,519 |  |  | $ | 19.78 |
Warrants issued during 2024 |  |  | 5,000,000 |  |  |  | 2.00 |
Warrants expired during 2023 |  |  | (8,459 | ) |  | $ | 37.29 |
Warrants outstanding and exercisable at December 31, 2023 |  |  | 160,060 |  |  | $ | 18.86 |
Warrants issued during 2024 |  |  | 5,000,000 |  |  |  | 2.00 |
Warrants expired during 2024 |  |  | (5,000 | ) |  | $ | 11.85 |
Warrants outstanding and exercisable at December 31, 2024 |  |  | 5,155,060 |  |  | $ | 2.51 |
Aggregate intrinsic value of outstanding warrants at December 31, 2024 |  | $ | - |  |  |  |  |
Weighted average remaining contractual terms (years) |  |  | 5.0 |  |  |  |  |

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