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PREPAID EXENSES AND OTHER CURRENT ASSETS | 12 Months Ended
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Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
PREPAID EXENSES AND OTHER CURRENT ASSETS | NOTE 4 – PREPAID EXENSES AND OTHER CURRENT ASSETS At December 31, 2022 and 2021, the Company’s prepaid expenses and other current assets consists of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Prepaid expenses |  | $ | 89,197 |  |  | $ | 83,975 |
Preopening expenses |  |  | — |  |  |  | 602 |
Other receivables |  |  | 228,242 |  |  |  | 1,704,751 |
Prepaid and Other Current Assets |  | $ | 317,439 |  |  | $ | 1,789,328 |
MUSCLE MAKER, INC. & SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Included in prepaid and other current assets is a receivable of $228,242 and $1,704,751 for the years ended December 31, 2022 and 2021, respectively. The receivable reduced Labor expense for 2021 is included in Restaurant operating expenses, related to the employee retention tax credits receivable from the Internal Revenue Services (“IRS”) that was made available to companies effected by COVID-19. The Company started to early access the credit in the fourth quarter of 2021 as allowed by the IRS.

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