| Schedule of Accrued Expenses and Other Current Liabilities |
Accrued
expenses and other current liabilities consisted of the following at the dates indicated:
Schedule of Accrued Expenses and Other Current Liabilities
| | |
June
30, 2026 | | |
December
31, 2025 | |
| Accrued expenses and other current liabilities: | |
| | | |
| | |
| Accrued accounting
and professional services costs | |
$ | 1,287 | | |
$ | 2,365 | |
| Sales tax payable | |
| 184 | | |
| 251 | |
| Excise tax payable | |
| 224 | | |
| 224 | |
| Provision for tax payable | |
| 569 | | |
| 578 | |
| Accrued payroll and benefit
costs | |
| 683 | | |
| 440 | |
| Accrued legal costs | |
| 154 | | |
| 168 | |
| Accrued subscription costs | |
| 47 | | |
| 53 | |
| Accrued streaming service
costs | |
| 214 | | |
| 51 | |
| Other
current liabilities | |
| 119 | | |
| 224 | |
| Total accrued expenses
and other current liabilities | |
$ | 3,481 | | |
$ | 4,354 | |
|
Accrued
expenses and other current liabilities consisted of the following at the dates indicated:
Schedule of Accrued Expenses and Other Current Liabilities
| | |
December
31, 2025 | | |
December
31, 2024 | |
| Accrued expenses and other current liabilities: | |
| | | |
| | |
| Accrued accounting
and professional services costs | |
$ | 2,365,081 | | |
$ | 2,419,829 | |
| Sales tax payable | |
| 250,672 | | |
| 452,508 | |
| Excise tax payable | |
| 223,717 | | |
| 223,717 | |
| Provision for tax payable | |
| 577,726 | | |
| — | |
| Accrued payroll and benefit
costs | |
| 439,693 | | |
| 207,970 | |
| Accrued legal costs | |
| 167,936 | | |
| 315,764 | |
| Accrued subscription costs | |
| 53,369 | | |
| 46,759 | |
| Accrued streaming service
costs | |
| 51,563 | | |
| 51,308 | |
| Other
current liabilities | |
| 224,186 | | |
| 173,163 | |
| Total accrued expenses
and other current liabilities | |
$ | 4,353,943 | | |
$ | 3,891,018 | |
|