| 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
| | |
September 30, 2025 | | |
December 31, 2024 | |
| Accrued expenses and other current liabilities: | |
| | | |
| | |
| Accrued accounting and professional services costs | |
$ | 2,183,090 | | |
$ | 2,419,829 | |
| Sales tax payable | |
| 482,256 | | |
| 452,508 | |
| Excise tax payable | |
| 223,717 | | |
| 223,717 | |
| Provision for tax payable | |
| 525,359 | | |
| — | |
| Accrued payroll and benefit costs | |
| 182,887 | | |
| 207,970 | |
| Accrued legal costs | |
| 153,884 | | |
| 315,764 | |
| Accrued subscription costs | |
| 53,737 | | |
| 46,759 | |
| Accrued streaming service costs | |
| 48,698 | | |
| 51,308 | |
| Other current liabilities | |
| 141,860 | | |
| 173,163 | |
| Total accrued expenses and other current liabilities | |
$ | 3,995,488 | | |
$ | 3,891,018 | |
|
Accrued expenses and other current liabilities
consisted of the following at the dates indicated:
Schedule
of Accrued Expenses and Other Current Liabilities
| | |
December 31, 2024 | | |
December 31, 2023 | |
| Accrued expenses and other current liabilities: | |
| | | |
| | |
| Accrued accounting and professional services costs | |
$ | 2,419,829 | | |
$ | 1,511,889 | |
| Sales tax payable | |
| 452,508 | | |
| 314,873 | |
| Accrued legal costs | |
| 315,764 | | |
| 2,694,439 | |
| Excise tax payable | |
| 223,717 | | |
| 223,717 | |
| Accrued payroll and benefit costs | |
| 207,970 | | |
| 185,504 | |
| Accrued streaming service costs | |
| 51,308 | | |
| 37,765 | |
| Accrued subscription costs | |
| 46,759 | | |
| 22,110 | |
| Deposits | |
| — | | |
| 54,102 | |
| Other current liabilities | |
| 173,163 | | |
| 149,841 | |
| Total accrued expenses and other current liabilities | |
$ | 3,891,018 | | |
$ | 5,194,240 | |
|