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

9 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF CONTRACT LIABILITIES

 SCHEDULE OF CONTRACT LIABILITIES 

		September 30, 2024
		December 31, 2023				Additions/ Reclass				Recognized Revenue				September 30, 2024
Contract liabilities, current		$	2,937,168			$	1,689,038			$	(557,628	)		$	4,068,578
Contract liabilities, non-current			7,340,459				761,421				(1,476,186	)			6,625,694
		$	10,277,627			$	2,450,459			$	(2,033,814	)		$	10,694,272

		September 30, 2023
		December 31, 2022				Additions/ Reclass				Recognized Revenue				September 30, 2023
Contract liabilities, current		$	2,154,874			$	2,133,969			$	(1,536,860	)		$	2,751,983
Contract liabilities, non-current			5,818,082				1,943,313				(626,848	)			7,134,547
		$	7,972,956			$	4,077,282			$	(2,163,708	)		$	9,886,530

Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less.

Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less. 

The Company maintains its cash and cash equivalents in banks insured by the Federal Deposit Insurance Corporation (FDIC) in accounts that at times may be in excess of the federally insured limit of $250,000 per bank. The Company minimizes this risk by placing its cash deposits with major financial institutions. At September 30, 2024 and December 31, 2023, the uninsured balance amounted to $0 and $29,700, respectively.

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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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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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