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

3 Months Ended

Mar. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF CONTRACT LIABILITIES

SCHEDULE OF CONTRACT LIABILITIES  

		March 31, 2024
		December 31, 2023				Additions/Reclass				Recognized Revenue				March 31, 2024
Contract liabilities, current		$	2,937,168			$	535,598			$	173,052			$	3,299,714
Contract liabilities, non-current			7,340,459				13,066				68,319				7,285,206
		$	10,277,627			$	548,664			$	241,371			$	10,584,920

		March 31, 2023
		December 31, 2022				Additions/Reclass				Recognized Revenue				March 31, 2023
Contract liabilities, current		$	2,154,874			$	562,809			$	92,813			$	2,624,870
Contract liabilities, non-current			5,818,082				868,211				370,646				6,315,647
		$	7,972,956			$	1,431,020			$	463,459			$	8,940,517

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 March 31, 2024 and December 31, 2023:

SCHEDULE OF SHORT TERM INVESTMENTS  

		March 31, 2024
		Adjusted Cost				Realized Gains				Realized Losses				Fair Value
Demand deposits		$	769,982			$	—			$	—			$	769,982
Short-term investments with original maturities of 90 days or less (Level 1):
Money market funds			157,879				—				—				157,879
		$	927,861			$	—			$	—			$	927,861

		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

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 

		March 31, 2024				December 31, 2023
Cash and cash equivalents		$	927,861			$	680,549
Long-term restricted cash included in other assets			97,600				97,600
Total cash, cash equivalents and restricted cash in the statements of cash flows		$	1,025,461			$	778,149

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

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-Topic 944
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-Section S99
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