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PROPERTY, PLANT AND EQUIPMENT | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Property, Plant and Equipment [Abstract] |  |
PROPERTY, PLANT AND EQUIPMENT | NOTE 7. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT
|  | Estimated Useful Life |  | September 30, 2024 |  |  | December 31, 2023 |
Building |  | 25 years |  | $ | - |  |  | $ | 4,537,037 |
Land |  | Infinite |  |  | - |  |  |  | 739,734 |
Office furniture, fixtures, equipment, and aircraft |  | 3-20 years |  |  | 780,492 |  |  |  | 2,065,092 |
Warehouse and production equipment |  | 3-7 years |  |  | 237,141 |  |  |  | 29,055 |
Demonstration and tradeshow equipment |  | 3-7 years |  |  | 77,791 |  |  |  | 87,987 |
Building improvements |  | 5-7 years |  |  | 20,935 |  |  |  | 1,328,654 |
Total cost |  |  |  |  | 1,116,359 |  |  |  | 8,787,559 |
Less: accumulated depreciation and amortization |  |  |  |  | (671,756 | ) |  |  | (1,503,857 | )
Net property, plant and equipment |  |  |  | $ | 444,603 |  |  | $ | 7,283,702 |
Depreciation expense for the three months ended September 30, 2024 and September 30, 2023 was $127,474 and $188,100, respectively, and is included in general and administrative expenses. Depreciation expense for the nine months ended September 30, 2024 and September 30, 2023 was $471,307 and $533,992, respectively, and is included in general and administrative expenses. During the nine months ended September 30, 2024 the Company engaged a broker and sold its aircraft for $1,100,000 less closing costs of $1,500. The carrying amount of the aircraft on the date of sale was $1,141,661. As a result of the sale the Company recorded a loss of $41,661 in the Consolidated Statement of Operations. During the three and nine months ended September 30, 2024 the Company engaged a broker and sold its building for $5,900,000 less closing costs of $7,194. The carrying amount of the building on the date of sale was $5,461,623. As a result of the sale the Company recorded a gain of $431,183 in the Consolidated Statement of Operation during the three and nine months ended September 30, 2024. | NOTE 7. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following at December 31, 2023 and 2022: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT
|  | Estimated Useful Life |  | December 31, 2023 |  |  | December 31, 2022 |
Building |  | 25 years |  | $ | 4,537,037 |  |  | $ | 4,537,037 |
Land |  | Infinite |  |  | 739,734 |  |  |  | 739,734 |
Office furniture, fixtures, equipment, and aircraft |  | 3-20 years |  |  | 2,065,092 |  |  |  | 2,048,169 |
Warehouse and production equipment |  | 3-7 years |  |  | 29,055 |  |  |  | 51,302 |
Demonstration and tradeshow equipment |  | 3-7 years |  |  | 87,987 |  |  |  | 72,341 |
Building improvements |  | 5-7 years |  |  | 1,328,654 |  |  |  | 1,334,374 |
Total cost |  |  |  |  | 8,787,559 |  |  |  | 8,782,957 |
Less: accumulated depreciation and amortization |  |  |  |  | (1,503,857 | ) |  |  | (884,271 | )
Net property, plant and equipment |  |  |  | $ | 7,283,702 |  |  | $ | 7,898,686 |
Depreciation and amortization of property, plant and equipment aggregated $711,103 and $614,121 for the years ended December 31, 2023 and 2022, respectively. The cost and accumulated depreciation related to assets sold or retired are removed from the accounts and any gain or loss is credited or charged to income. The Company retired fixed assets during 2023 totaling $89,562 resulting in no gain or loss for the year ended December 31, 2023 on the Company’s Consolidated Statement of Operations. The Company retired fixed assets during 2022 totaling $549,104 resulting in a gain on sale of assets of $212,831 for the year ended December 31, 2022 on the Company’s Consolidated Statement of Operations.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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