ACCOUNTS RECEIVABLE

9 Months Ended

Sep. 30, 2025

Credit Loss [Abstract]

ACCOUNTS RECEIVABLE

7. ACCOUNTS RECEIVABLE

Accounts receivable consist of the following at September 30, 2025 and December 31, 2024:

	September 30, 2025		December 31, 2024
Trade accounts receivable	$	254,805	$	2,440,366
Less: allowance for credit losses		-		(60,000	)
Total accounts receivable		254,805		2,380,366
Less: accounts receivable – discontinued operations		-		(788,317	)
Accounts receivable – continuing operations	$	254,805	$	1,592,049

For the three and nine months ended September 30, 2025, the Company recorded a write-off of $680,000 and $680,000, respectively. The write-off relates to the decision to exit our liquidation business for brands that the Company was operating the stores to liquidate inventory to recover outstanding receivables. The Company is in discussions with the brands to return them for a discount.