DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2024

Discontinued Operations and Disposal Groups [Abstract]

SCHEDULE OF DISCONTINUED OPERATIONS WITHIN THE COMPANY’S CONSOLIDATED STATEMENT OF OPERATIONS AND BALANCE SHEET

	For the year ended December 31,
	2024			2023
REVENUE	$	1,428,815		$	1,395,992
COST OF REVENUES		410,706			597,243
GROSS PROFIT		1,018,109			798,749
OPERATING EXPENSES
Salaries and salary related costs		265,050			189,808
Professional fees		85,775			23,042
Depreciation and amortization expense		529,225			436,684
General and administrative expenses		158,224			88,949
Intangible asset Impairment		5,508,595			-
Goodwill Impairment		4,853,142			20,364,001
Total operating expenses		11,400,011			21,102,484
OPERATING LOSS		(10,381,902	)		(20,303,735	)
OTHER INCOME (EXPENSE)
Other income		28,864			23,556
Loss on disposal of Recoup		(785,871	)		-
Net loss from discontinued operations before income taxes		(11,138,909	)		(20,280,179	)
Provision for income taxes		-			-
Net loss from discontinued operations after income taxes	$	(11,138,909	)	$	(20,280,179	)

The following table presents the assets and liabilities of Recoup that were reclassified as discontinued operations within the Company’s consolidated balance sheet as of December 31, 2023.

	December 31,
	2023
Assets:
Cash	$	69,738
Accounts receivable, net		311,637
Prepaid expenses and other assets		5,632
Inventory		145,000
Property and equipment, net		15,156
Intangible assets, net		6,035,280
Goodwill		6,516,915
Total assets - discontinued operations	$	13,099,358
Liabilities:
Accounts payable	$	621,090
Accrued expenses		44,190
Customer deposits		212,071
Total liabilities - discontinued operations	$	877,351