XML 34 R24.htm IDEA: XBRL DOCUMENT v3.24.3
Balance Sheet Components (Tables)
 9 Months Ended
Sep. 30, 2024
Balance Sheet Components  
Schedule of Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets as of September 30, 2024 and December 31, 2023 consisted of the following:
September 30, 2024December 31, 2023
Prepaid operating expenses$253,973 $216,875 
Rent deposit27,458 28,400 
Value added tax receivable48,177 116,095 
Tax credit receivable (short-term)25,045 102,151 
Miscellaneous receivable859,271 363,260 
Prepaid expenses and other current assets$1,213,924 $826,781 
Schedule of Capitalized Internal-Use Software, Net
Capitalized internal-use software, net as of as of September 30, 2024 and December 31, 2023 consisted of the following:
Useful LivesSeptember 30, 2024December 31, 2023
Internally developed software5 Years$4,363,338 $3,901,801 
Less: Accumulated depreciation(2,830,981)(2,429,427)
Capitalized internal-use software, net$1,532,357 $1,472,374 
Schedule of Property and Equipment, Net
Property and equipment, net as of as of September 30, 2024 and December 31, 2023 consisted of the following:
Useful LivesSeptember 30, 2024December 31, 2023
Computer equipment
3-4 Years
$154,181 $152,014 
Furniture and fixtures10 Years34,675 28,052 
Property and equipment, gross188,856 180,066 
Less: Accumulated depreciation(149,031)(123,630)
Property and equipment, net$39,825 $56,436 
Schedule of Accrued Expenses
Accrued expenses as of September 30, 2024 and December 31, 2023 consisted of the following:
September 30, 2024December 31, 2023
Compensation payable$672,587 $377,403 
Commission liability19,885 26,863 
Accrued employee taxes890,411 624,525 
Other accrued liabilities87,377 115,099 
Accrued expenses$1,670,260 $1,143,890