NOTE 11. ACCRUED EXPENSES

Accrued expenses consisted of the following at June 30, 2026 and December 31, 2025:

 SCHEDULE OF ACCRUED EXPENSES

Accrued payroll and related fringes consist of salaries, wages, and related benefits earned but unpaid as of the balance sheet date. Accrued taxes consist primarily of sales and use taxes and state and local taxes payable. Accrued interest relates primarily to the EIDL loan and the unsecured promissory note. Accrued board of directors’ fees represent earned but unpaid director compensation. Accrued litigation settlement represents the cash portion of a litigation settlement entered into subsequent to the balance sheet date; see Note 13, Commitments and Contingencies. General accrued expense consists of professional fees, festival production and other vendor accruals, and other operating accruals. Accrued expenses and customer deposits of the Video Solutions business are included within liabilities of the Video Solutions business held for sale in the condensed consolidated balance sheets. See Note 22, Discontinued Operations.