GOODWILL (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF CARRYING VALUE OF GOODWILL

The changes in the carrying value of goodwill by reportable segment for the nine months ended September 30, 2023 and 2024 was as follows:

	Trucking		Digester
Goodwill:
Balance as of January 1, 2023	$	-	$	-
Balance as of March 31, 2023		-		-
Goodwill recognized		-		22,319,908
Impairment		-		(15,669,287	)
Balance as of June 30, 2023		-		6,650,621
Balance as of September 30, 2023	$	-	$	6,650,621
Goodwill:
Balance as of January 1, 2024	$	-	$	6,516,915
Impairment		-		-
Goodwill recognized		13,864,966		-
Balance as of March 31, 2024		13,864,966		6,516,915
Balance as of June 30, 2024		13,864,966		6,516,915
Impairment		-		(4,853,142	)
Balance as of September 30, 2024	$	13,864,966	$	1,663,773

The changes in the carrying value of goodwill by reportable segment for the years ended December 31, 2023 and 2022 are as follows:

	Trucking		Digester
Gross goodwill:
Balance as of January 1, 2022	$	-	$	-
Goodwill recognized		-		-
Balance as of December 31, 2022		-		-
Accumulated impairment		-		-
Balance as of January 1, 2022		-		-
Impairment		-		-
Balance as of December 31, 2022		-		-
Net carrying value, as of December 31, 2022		-		-
Gross goodwill:
Balance as of December 31, 2022		-		-
Goodwill recognized		-		26,880,916
Balance as of December 31, 2023		-		26,880,916
Accumulated impairment:
Balance as of December 31, 2022		-		-
Impairment		-		(20,364,001	)
Balance as of December 31, 2023		-		(20,364,001	)
Net carrying value, as of December 31, 2023	$	-	$	6,516,915