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ACCRUED EXPENSES (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2024
Dec. 31, 2023
Payables and Accruals [Abstract]    
SCHEDULE OF ACCRUED EXPENSES

Accrued expenses consisted of the following at September 30, 2024 and December 31, 2023:

 

   September 30, 2024   December 31, 2023 
         
Accrued warranty expense  $11,615   $17,699 
Accrued litigation costs   2,040,292    2,040,292 
Accrued payroll and related fringes   585,030    367,826 
Accrued sales returns and allowances   93,170    117,713 
Accrued taxes   116,463    150,981 
Accrued interest - related party   385,390    95,031 
Customer deposits   

227,885

    219,462 
Other   136,835    260,326 
Total accrued expenses  $3,596,680   $3,269,330 

Accrued expenses consisted of the following at December 31, 2023 and 2022:

 

   December 31,
2023
   December 31,
2022
 
Accrued warranty expense  $17,699   $15,694 
Accrued litigation costs   2,040,292    247,984 
Accrued sales commissions   -    55,000 
Accrued payroll and related fringes   367,826    504,020 
Accrued sales returns and allowances   117,713    118,026 
Accrued taxes   150,981    46,408 
Accrued interest - related party  95,031    - 
Customer deposits   219,462    - 
Other   260,326    103,835 
Total accrued expenses  $3,269,330   $1,090,967 
SCHEDULE OF ACCRUED WARRANTY EXPENSE

Accrued warranty expense was comprised of the following for the nine months ended September 30, 2024:

 

Beginning balance  $17,699 
Provision for warranty expense   38,898 
Charges applied to warranty reserve   (44,982)
      
Ending balance  $11,615 

Accrued warranty expense was comprised of the following for the years ended December 31, 2023 and 2022:

 

   2023   2022 
Beginning balance  $15,694   $13,742 
Provision for warranty expense   63,980    71,734 
Charges applied to warranty reserve   (61,975)   (69,782)
           
Ending balance  $17,699   $15,694