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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

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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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

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