GOODWILL (Tables)

12 Months Ended

Dec. 31, 2024

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 years ended December 31, 2024 and 2023 are as follows:

	Trucking
Gross Goodwill:	$
Balance as of January 1, 2024		-
Goodwill recognized		12,440,922
Balance as of December 31, 2024		12,440,922
Accumulated Impairment:
Balance as of January 1, 2024		-
Impairment		-
Balance as of December 31, 2024		-
Net carrying value, as of December 31, 2024	$	12,440,922