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RESTRUCTURING AND SEVERANCE (Tables)
9 Months Ended
Sep. 30, 2024
Restructuring and Related Activities [Abstract]  
SCHEDULE OF RESTRUCTURING AND SEVERANCE

Restructuring and severance charges consist of the following for the nine months ended September 30, 2024 and 2023, respectively:

 

   September 30, 2024   September 30, 2023 
         
Severance expense  $1,404,038   $940,000 
Rent expense   10,800    614,658 
Impairment   

-

    292,748 
Total restructuring and severance  $1,414,838   $1,847,406 
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 September 30, 2024 consisted of the following:

 

Balance, January 1, 2024  $2,250,000 
Additions and adjustments   1,485,000 
Payments and adjustments   (1,202,844)
Balance, September 30, 2024  $2,532,156