Prepaid Expenses and Other

6 Months Ended

Jun. 30, 2024

Prepaid Expenses and Other [Abstract]

PREPAID EXPENSES AND OTHER

NOTE 5 – PREPAID EXPENSES AND OTHER

Prepaid and other expenses as of June 30, 2024 and December 31, 2023 were as follows:

	June 30,			December 31,
	2024			2023
Insurance prepayments	$	8,099		$	11,209
Other expense prepayments		18,379			38,391
Rent deposits		50,047			50,547
Contract assets		8,264			5,110
Total prepaid expenses and other		84,789			105,257
Less: long term portion		(50,047	)		(50,047	)
Prepaid expenses and other, current portion	$	34,742		$	55,210

Contract assets relate to amounts incurred to obtain a customer contract that would not have been incurred if the contract had not been obtained, such as commissions, associated with NCFM annual access contracts.