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RESTRUCTURING AND SEVERANCE (Tables)
3 Months Ended
Mar. 31, 2024
Restructuring and Related Activities [Abstract]  
SCHEDULE OF RESTRUCTURING AND SEVERANCE

Restructuring and severance charges consist of the following for the three months ended March 31, 2024 and 2023, respectively:

 

   March 31, 2024   March 31, 2023 
         
Severance expense  $1,404,038   $800,000 
Rent expense   10,800    283,686 
Total restructuring and severance  $1,414,838   $1,083,686 
SCHEDULE OF CHANGES IN RESTRUCTURING AND SEVERANCE LIABILITIES

The changes in the carrying amount of restructuring and severance liabilities for the period from January 1, 2024 through March 31, 2024 consisted of the following:

 

Balance, January 1, 2024  $2,250,000 
Additions and adjustments   1,485,000 
Payments and adjustments   (217,554)
Balance, March 31, 2024  $3,517,446