ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

9 Months Ended

Sep. 30, 2025

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

13. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following at September 30, 2025 and December 31, 2024:

	September 30, 2025		December 31, 2024
Payroll and related benefits	$	2,794,279	$	3,130,269
Professional fees		58,000		187,378
Accrued interest		267,215		936,395
Accrued rent		120,000		120,000
Accrued other taxes		165,264		215,006
Director advances		120,000		-
Other		299,881		429,991
Total accrued expenses and other current liabilities		3,824,639		5,019,039
Less: accrued expenses and other current liabilities – discontinued operations		-		(31,775	)
Accrued expenses and other current liabilities – continuing operations	$	3,824,639	$	4,987,264
Less: Accrued expenses and other current liabilities – related parties		1,531,805		2,050,684
Accrued expenses and other current liabilities		2,292,834		2,936,580