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SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Payables and Accruals [Abstract] |  |
Board compensation | $ 42,000 | $ 70,000
Equipment held for lease |  | 154,433
Franchise, sales and use taxes | 21,562 | 27,531
Income taxes | 6,056 | 4,663
Interest (Convertible debt - related party) | 31,124 | 2,829
License fees | 50,013 | 150,130
Payroll | 277,964 | 209,303
Professional fees | 328,647 | 238,211
Research and development | 722,344 | 322,987
Royalties | 8,772 | 13,158
Warranty liability | 150,746 | 137,568
Other | 254,505 | 181,043
Accrued liabilities | $ 1,893,733 | $ 1,511,856

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