OPERATING LEASES (Tables)

9 Months Ended

Sep. 30, 2024

Operating Leases

SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION

In accordance with ASC 842, the components of lease expense were as follows:

	Nine Months ended September 30,				Three Months ended September 30,
	2024		2023		2024		2023
Operating lease expense	$	53,757	$	53,757	$	17,919	$	17,919
Short term lease cost	$	-	$	-	$	-	$	-
Total lease expense	$	53,757	$	53,757	$	17,919	$	17,919

In accordance with ASC 842, other information related to leases was as follows:

Nine Months ended September 30,	2024			2023
Operating cash flows from operating leases	$	57,619		$	55,941
Cash paid for amounts included in the measurement of lease liabilities	$	57,619		$	55,941
Weighted-average remaining lease term—operating leases		1.92 years			2.92 years
Weighted-average discount rate—operating leases		10	%		10	%

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES

In accordance with ASC 842, maturities of operating lease liabilities as of September 30, 2024 were as follows:

	Operating
Year ending:	Lease
2024 (remaining 3 months)	$	19,522
2025		79,456
2026		54,225
Total undiscounted cash flows	$	153,203
Reconciliation of lease liabilities:
Weighted-average remaining lease terms		1.92 years
Weighted-average discount rate		10	%
Present values	$	142,398
Lease liabilities—current		67,650
Lease liabilities—long-term		74,748
Lease liabilities—total	$	142,398
Difference between undiscounted and discounted cash flows	$	10,805