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

6 Months Ended

Jun. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF CONTRACT LIABILITIES

 SCHEDULE OF CONTRACT LIABILITIES

		June 30, 2024
		December 31, 2023				Additions/ Reclass				Recognized Revenue				June 30, 2024
Contract liabilities, current		$	2,937,168			$	767,131			$	(610,807	)		$	3,093,492
Contract liabilities, non-current			7,340,459				412,632				(753,950	)			6,999,141
		$	10,277,627			$	1,179,763			$	(1,364,757	)		$	10,092,633

		June 30, 2023
		December 31, 2022				Additions/ Reclass				Recognized Revenue				June 30, 2023
Contract liabilities, current		$	2,154,874			$	1,246,212			$	(496,034	)		$	2,905,052
Contract liabilities, non-current			5,818,082				1,223,497				(487,106	)			6,554,473
		$	7,972,956			$	2,469,709			$	(983,140	)		$	9,459,525

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.

 SCHEDULE OF SHORT TERM INVESTMENTS

		June 30, 2024
		Adjusted Cost				Realized Gains				Realized Losses				Fair Value
Demand deposits		$	439,881			$	—			$	—			$	439,881
Short-term investments with original maturities of 90 days or less (Level 1):
Money market funds			77,232				—				—				77,232
		$	517,113			$	—			$	—			$	517,113

		December 31, 2023
		Adjusted Cost				Unrealized Gains				Unrealized 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

		June 30, 2024				December 31, 2023
Cash and cash equivalents		$	517,113			$	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		$	614,713			$	778,149

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

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(2))
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-Name Accounting Standards Codification
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-Paragraph 8
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-Topic 230
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Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.

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