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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Mar. 31, 2024
Accounting Policies [Abstract] |
SCHEDULE OF CONSOLIDATED STATEMENTS OF CASH FLOW | SCHEDULE OF CONSOLIDATED STATEMENTS OF CASH FLOW
|  | March 31, 2024 |  |  | December 31, 2023 |
Cash and cash equivalents |  | $ | 2,977,229 |  |  | $ | 2,202,632 |
Restricted cash |  |  | 1,444,559 |  |  |  | 1,902,252 |
Cash and cash equivalents and restricted cash |  | $ | 4,421,788 |  |  | $ | 4,104,884 |
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED INCOME PER COMMON SHARE | The following table sets forth the computation of basic and diluted loss per Share: SCHEDULE OF COMPUTATION OF BASIC AND DILUTED INCOME PER COMMON SHARE
|  | 2024 |  |  | 2023 |
|  | Three Months Ended |
|  | March 31, |
|  | 2024 |  |  | 2023 |
Numerator: |  |  |  |  |  |  |  |
Net loss |  | $ | (2,076,998 | ) |  | $ | (339,046 | )
Preferred Stock Dividends |  |  | (163,207 | ) |  |  | (163,207 | )
Numerator for basic and diluted EPS - loss available to common shareholders |  | $ | (2,240,205 | ) |  | $ | (502,253 | )
Denominator: |  |  |  |  |  |  |  |
Denominator for basic and diluted EPS - Weighted average shares |  |  | 3,389,661 |  |  |  | 3,389,661 |
Basic and diluted loss per common share |  | $ | (0.66 | ) |  | $ | (0.15 | )
SCHEDULE OF INTANGIBLE ASSETS | The following table provides a summary of the Intangible Assets and Liabilities: SCHEDULE OF INTANGIBLE ASSETS
|  | For the Three Months Ended March 31, 2024 |
|  |  |  |  | Accumulated Amortization |  |  | Accumulated |  |  |  |
|  | Cost |  |  | Through 12/31/23 |  |  | Amortization 2024 |  |  | Net Book Value |
Asset Intangibles - PWRS |  | $ | 4,713,548 |  |  | $ | 2,209,127 |  |  | $ | 56,872 |  |  | $ | 2,447,549 |
SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS | The following table provides a summary of the current estimate of future amortization of Intangible Assets for the subsequent years ending December 31: SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS
2024 (Nine months remaining) |  | $ | 170,616 |
2025 |  | $ | 227,488 |
2026 |  | $ | 227,488 |
2027 |  | $ | 227,488 |
2028 |  | $ | 227,488 |
Thereafter |  |  | 1,366,981 |
Total |  | $ | 2,447,549 |

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