10.
Accrued expenses and other current liabilities
Accrued
liabilities consist of the following:
Schedule of accrued liabilities
| | |
December 31, 2025 | | |
December 31, 2024 | |
| Compensation expense | |
$ | 1,112,627 | | |
$ | 4,919,796 | |
| Convertible debt principal and interest due | |
| 744,870 | | |
| 930,105 | |
| Professional fees | |
| 1,331,974 | | |
| 1,546,639 | |
| Accounts payable accruals | |
| 2,790,105 | | |
| 5,219,463 | |
| Lease abandonment | |
| 376,959 | | |
| 376,959 | |
| Income taxes payable | |
| 43,015 | | |
| - | |
| Other | |
| 389,325 | | |
| 701,217 | |
| Total accrued expenses and other current liabilities | |
$ | 6,788,876 | | |
$ | 13,694,179 | |
|