GOODWILL (Tables)

9 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF GOODWILL

The changes in the carrying amount of goodwill as of September 30, 2024 and December 31, 2023 are as follows:

	September 30, 2024		December 31, 2023
Beginning balance	$	-	$	5,747,000
Acquisitions		2,212,000		357,000
Impairment		-		(6,104,000	)
Ending balance	$	2,212,000	$	-