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10-Q PROPERTY AND EQUIPMENT—NET (Tables)
3 Months Ended
Mar. 31, 2024
Property, Plant and Equipment [Abstract]  
Summary of Property and Equipment, Net
Property and equipment—net composed of the following:
March 31,
2024
December 31,
2023
Computer equipment $518,456 $356,939 
Furniture and fixtures91,125 91,125 
Leasehold improvements22,687 22,418 
Property and equipment—gross632,268 470,482 
Less: accumulated depreciation(84,707)(69,762)
Property and equipment—net$547,561 $400,720 
Property and equipment are stated at cost less accumulated depreciation and are depreciated on a straight-line basis over the following estimated useful lives:
Estimated Useful Life
Computer equipment
5 years
Furniture and fixtures
5 years
Leasehold improvementsShorter of remaining lease term or estimated useful life
Property and equipment—net composed of the following:
December 31,
2023
December 31,
2022
Computer equipment $356,939 $— 
Furniture and fixtures91,125 19,444 
Leasehold improvements22,418 5,902 
Property and equipment—gross470,482 25,346 
Less: accumulated depreciation(69,762)(6,729)
Property and equipment—net$400,720 $18,617