INCOME TAXES (Details - Deferred tax assets and liabilities) - USD ($) |
Mar. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|
| Deferred tax assets | ||
| Net operating losses | $ 15,508,801 | $ 15,468,757 |
| Debt basis difference | 5,121,397 | |
| Depreciation and amortization | 1,561,453 | 1,701,768 |
| Research & development credit | 1,099,535 | 1,099,535 |
| Lease liability | 226,567 | 246,704 |
| Stock-based compensation | 3,235,732 | 3,235,732 |
| Inventory | 122,199 | 152,749 |
| Accrued expenses | 88,293 | 66,909 |
| Capital loss carryover | 176,950 | 176,950 |
| Dealer rebates | 347,760 | 459,713 |
| Other | 26,108 | 21,828 |
| Total | 22,393,398 | 27,752,042 |
| Valuation allowance | (21,899,150) | (27,171,016) |
| Net deferred tax asset | 494,248 | 581,026 |
| Deferred tax liabilities | ||
| Prepaid expenses | (275,927) | (342,421) |
| Right-of-use assets | (218,321) | (238,605) |
| Total net deferred taxes Deferred tax liabilities | $ 0 | $ 0 |
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible capital loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from in-process research and development cost acquired in business combination or from joint venture formation or both. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences from provisions, reserves, allowances, and accruals, classified as other. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of deferred tax consequences attributable to taxable temporary differences derived from prepaid expenses. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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