SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of inventory balances


		December 31,
		2024			2023
Parts		$	164,131		$	250,700
Finished Goods			386,564			26,643
Total		$	550,695		$	277,343

Schedule of property, plant and equipment, useful life


		Estimated
Classification		Useful Life
Furniture and fixtures		3-5 years
Machinery and equipment		3-5 years
Vehicles		3-6 years
Property improvements		5 years
Buildings		40 years

Schedule of intangible assets, useful life


		Estimated
Classification		Useful Life
Customer Relationships		8 - 15 years
Trade Names		3 - 10 years
Noncompetition Agreements		5 years
Acquired Technology		5 years
Intellectual Property		5 - 15 years
Internally Developed Software		5 years

Schedule of contract liability and contract assets activity


Balance as of January 1, 2023		$	—
Deferral of costs on contracts where performance obligations were not complete			343,646
Balance as of December 31, 2023			343,646
Recognition of costs on contracts where performance obligations completed during the period			(343,646)
Deferral of costs on contracts where performance obligations were not complete			206,750
Balance as of December 31, 2024		$	206,750


Balance as of January 1, 2023		$	643,254
Recognition of revenue recorded as a contract liability as of January 1, 2023			(643,254)
Customer advance payments			1,120,817
Balance as of December 31, 2023		$	1,120,817
Recognition of revenue recorded as a contract liability as of December 31, 2023			(1,075,911)
Customer advance payments			557,563
Balance as of December 31, 2024		$	602,469

Schedule of outstanding shares of common stock equivalents


Options		473,929
Warrants		13,067,494
Convertible notes payable that convert into common stock		1,759,945
		15,301,368