DISCONTINUED SEM OPERATIONS (Tables)

6 Months Ended

Jun. 30, 2023

Discontinued Operations and Disposal Groups [Abstract]

SCHEDULE OF DISCONTINUED OPERATIONS

The following table presents the assets and liabilities associated with the discontinued operations of SEM:

	June 30,		December 31,
	2023		2022
	(unaudited)
ASSETS
Property and equipment, net	$	54,200		217,200
Total Assets held for sale	$	54,200	$	217,200
LIABILITIES
Accounts payable	$	27,600		40,900
Accrued liabilities		10,000		10,000
Current portion of long-term debt		21,100		25,400
Total current liabilities		58,700		76,300
Long-term debt		-		9,200
Total liabilities held for sale	$	58,700	$	85,500

Major classes of line items constituting pretax income on discontinued operations:

	For the Six Months ended
	June 30,
	2023			2022
Product revenue	$	-		$	120,400
Product costs		-			(130,500	)
General and administrative expenses		(14,300	)		(25,800	)
Salaries and related expenses		-			(17,200	)
Other income (expense)		174,600			(2,200	)
Total income (expense)		160,300			(175,700	)
Operating income (loss)		160,300			(55,300	)
Income tax benefit		-			-
Total income (loss) from discontinued operations	$	160,300		$	(55,300	)