ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2025

Payables and Accruals [Abstract]

SCHEDULE OF 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