Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2023

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Expenses and Other Liabilities

NOTE 7— ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities consist of the following amounts:

	December 31,
	2023				2022
	Continuing Operations		Discontinued Operations		Continuing Operations
Accrued compensation	$	790,332	$	—	$	916,934
Accrued severance		452,579		—		—
Accrued stock-based compensation		48,698		—		—
Other accrued expenses		303,825		468,652		27,639
Accrued expenses and other liabilities	$	1,595,434	$	468,652	$	944,573

Accrued compensation is a non-interest bearing liability for employee payroll outstanding as of December 31, 2023 and 2022. This includes compensation earned during the years 2019 to 2023.