Annual report pursuant to Section 13 and 15(d)

LEASES (Tables)

LEASES (Tables)

12 Months Ended

Dec. 31, 2023

SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE

The following tables present net lease cost and other supplemental lease information:

		Year Ended
		December 31, 2023
Lease cost
Operating lease cost (cost resulting from lease payments)		$	66,864
Sublease income			(66,864	)
Net lease cost		$	-

Operating lease – operating cash flows (fixed payments)		$	66,864
Operating lease – operating cash flows (liability reduction)		$	61,605
Current leases – right of use assets		$	-
Current liabilities – operating lease liabilities		$	-
Non-current liabilities – operating lease liabilities		$	-

Operating lease ROU assets		$	-
Weighted-average remaining lease term (in years)			-
Weighted-average discount rate			2.1	%

		Year Ended
		December 31, 2022
Lease cost
Operating lease cost (cost resulting from lease payments)		$	31,391
Sublease income			(31,391	)
Net lease cost		$	-

Operating lease – operating cash flows (fixed payments)		$	31,391
Operating lease – operating cash flows (liability reduction)		$	25,935
Current leases – right of use assets		$	61,353
Current liabilities – operating lease liabilities		$	61,605
Non-current liabilities – operating lease liabilities		$	-

Operating lease ROU assets		$
Weighted-average remaining lease term (in years)			0.75
Weighted-average discount rate			2.1	%