DISCONTINUED SEM OPERATIONS (Tables)

3 Months Ended

Mar. 31, 2023

Discontinued Operations and Disposal Groups [Abstract]

SCHEDULE OF DISCONTINUED OPERATIONS

The following table presents the assets and liabilities associated with the discontinued operations of SEM:

	March 31,		December 31,
	2023		2022
	(unaudited)		*
ASSETS
Property and equipment, net	$	217,200	$	217,200
Total assets held for sale	$	217,200	$	217,200
LIABILITIES
Current Liabilities
Accounts payable	$	36,100	$	40,900
Accrued liabilities		12,400		10,000
Current portion of long-term debt		25,400		25,400
Total Current Liabilities		73,900		76,300
Long term debt		2,500		9,200
Total liabilities held for sale	$	76,400	$	85,500

Major classes of line items constituting pretax income on discontinued operations:

	For the three months ended
	March 31,
	2023			2022
Services revenue	$	-		$	103,900
Services costs		(6,400	)		(101,900	)
General and administrative expenses		(4,800	)		(9,900	)
Salaries and related expenses		-			(12,300	)
Other expense		(500	)		(1,100	)
Total expenses		(11,700	)		(125,200	)
Operating loss		(11,700	)		(21,300	)
Income tax benefit		-			-
Total Loss from discontinued operations	$	(11,700	)	$	(21,300	)