Accrued expenses and other liabilities consisted of the following as-of the dates indicated:


	March 31,		December 31,
	2026		2025
Accrued compensation and related liabilities	$	1,223,837	$	2,234,445
Deferred revenue		139,110		339,239
Customer deposits		11,555		83,448
Warranty reserve		270,000		210,000
Trade and other taxes		23,759		25,695
Other accrued expenses		799,118		737,303
	$	2,467,379	$	3,630,130

The tables below present the deferred revenue and deposit balances along with the significant activity affecting balances during the three month periods ended March 31, 2026 and 2025:


	March 31,			March 31,
Deferred revenue	2026			2025
Beginning balance	$	339,239		$	218,499
Deferral of revenue during the period		449,933			4,440
Recognition of unearned revenue from beginning of period		(295,822	)		(162,277	)
Recognition of unearned revenue from additions		(354,240	)		(328	)
Ending balance	$	139,110		$	60,334


	March 31,			March 31,
Customer deposits	2026			2025
Beginning balance	$	83,448		$	26,607
Additions during the period		239,102			415,772
Deposits recognized from beginning of period		(80,459	)		-
Deposits recognized from additions		(230,536	)		(100,369	)
Ending balance	$	11,555		$	342,010

As of March 31, 2026, the Company had approximately $1,693,936 of remaining performance obligations under fully funded contracts for which the Company's performance obligations are satisfied over time and for which the customer receives benefits as the Company performs. These performance obligations are expected to be satisfied within 2026.