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PREPAID EXPENSES AND OTHER CURRENT ASSETS
9 Months Ended
Sep. 30, 2025
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]  
PREPAID EXPENSES AND OTHER CURRENT ASSETS
Note 6
PREPAID EXPENSES AND OTHER CURRENT ASSETS
 
The Company has various agreements which require upfront and periodic payments. The Company records the expenses related to these agreements ratably over the annual terms. As of September 30, 2025 and December 31, 2024, the Company’s balance sheet reflected prepaid expenses of $1,416,542 and $1,111,234, respectively, primarily relating to various software and information licenses and insurance policies with durations ranging from 3 months to 1 year.
 
Included in other current assets as of September 30, 2025, are income taxes receivable of $377,522 and deferred license costs of $986,531, and commission advances receivable employees of $87,400.
 
Included in other current assets as of December 31, 2024, are income taxes receivable of $199,131, deferred license costs of $825,563 and amounts receivable from an insurance company related to settled litigation of employees of $485,000.