SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2024

Summary of Significant Accounting Policies

Assets and liabilities measured at fair value

Description	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Gains (Losses) (six months ended June 30, 2024)
Financial liabilities:
Derivative liability - Series C Preferred Stock	$	-	$	-	$	3,202,691	$	(21,242,198	)

Schedule of inventory

	June 30, 2024			December 31, 2023
Units and work in process	$	6,746,139		$	8,181,067
Parts		2,895,267			2,839,833
		9,641,406			11,020,900
Reserve for obsolescence		(1,174,991	)		(1,224,931	)
	$	8,466,415		$	9,795,969

Schedule of disaggregates of revenue

	Three months ended				Six months ended
	June 30,				June 30,
	2024		2023		2024		2023
Power generation units	$	5,422,191	$	4,369,223	$	9,935,371	$	5,519,566
Parts		1,131,702		932,688		2,150,642		2,240,640
Total units and parts		6,553,893		5,301,911		12,086,013		7,760,206
Service and repairs		3,338,200		1,504,204		6,031,981		6,044,901
	$	9,892,093	$	6,806,115	$	18,117,994	$	13,805,107

Schedule of asset retirement obligations

	Six Months Ended
	June 30,
	2024			2023
Asset retirement obligation – beginning	$	1,042,900		$	1,927,196
ARO recovered on disposal of membership interests		(78,394	)		-
Accretion expense		536			49,638
Asset retirement obligation – ending	$	965,042		$	1,976,834