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NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF CONTRACT LIABILITIES

SCHEDULE OF CONTRACT LIABILITIES 

		December 31, 2023
		December 31, 2022				Additions/Reclass				Recognized Revenue				December 31, 2023
Contract liabilities, current		$	2,154,874			$	2,538,187			$	1,755,893			$	2,937,168
Contract liabilities, non-current			5,818,082				2,328,994				806,617				7,340,459
		$	7,972,956			$	4,867,181			$	2,562,510			$	10,277,627

		December 31, 2022
		December 31, 2021				Additions/Reclass				Recognized Revenue				December 31, 2022
Contract liabilities, current		$	1,665,519			$	1,478,479			$	989,124			$	2,154,874
Contract liabilities, non-current			2,687,786				4,560,600				1,430,304				5,818,082
		$	4,353,305			$	6,039,079			$	2,419,428			$	7,972,956

SCHEDULE OF SHORT TERM INVESTMENTS

Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less. The following table shows the Company’s cash and cash equivalents by significant investment category as of December 31, 2023 and 2022:

SCHEDULE OF SHORT TERM INVESTMENTS 

		December 31, 2023
		Adjusted Cost				Realized Gains				Realized Losses				Fair Value
Demand deposits		$	545,207			$	—			$	—			$	545,207
Short-term investments with original maturities of 90 days or less (Level 1):
Money market funds			135,342				—				—				135,342
		$	680,549			$	—			$	—			$	680,549

		December 31, 2022
		Adjusted Cost				Realized Gains				Realized Losses				Fair Value
Demand deposits		$	897,745			$	—			$	—			$	897,745
Short-term investments with original maturities of 90 days or less (Level 1):
Money market funds			2,634,454				—				—				2,634,454
		$	3,532,199			$	—			$	—			$	3,532,199

SCHEDULE OF RECONCILIATION OF CASH AND CASH EQUIVALENTS

The following table provides a reconciliation of cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statements of cash flows:

 SCHEDULE OF RECONCILIATION OF CASH AND CASH EQUIVALENTS

		December 31, 2023				December 31, 2022
Cash and cash equivalents		$	680,549			$	3,532,199
Long-term restricted cash included in other assets			97,600				—
Total cash, cash equivalents and restricted cash in the statements of cash flows		$	778,149			$	3,532,199

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Tabular disclosure of cash and cash equivalents restricted as to withdrawal or usage.

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