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ACCRUED EXPENSES | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Payables and Accruals [Abstract] |  |
ACCRUED EXPENSES | NOTE 5. ACCRUED EXPENSES Accrued expenses consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF ACCRUED EXPENSES
|  | 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 warranty expense was comprised of the following for the nine months ended September 30, 2024: SCHEDULE OF ACCRUED WARRANTY EXPENSE
Beginning balance |  | $ | 17,699 |
Provision for warranty expense |  |  | 38,898 |
Charges applied to warranty reserve |  |  | (44,982 | )
Ending balance |  | $ | 11,615 |
| NOTE 12. ACCRUED EXPENSES Accrued expenses consisted of the following at December 31, 2023 and 2022: SCHEDULE OF ACCRUED EXPENSES
|  | 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 |
Accrued warranty expense was comprised of the following for the years ended December 31, 2023 and 2022: SCHEDULE OF ACCRUED WARRANTY EXPENSE
|  | 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 |

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