View Filing Data

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) $ / shares in Units, ¥ in Thousands		1 Months Ended		3 Months Ended		12 Months Ended
	Feb. 13, 2018 USD ($) $ / shares shares	Jul. 31, 2022 USD ($)	Jul. 31, 2022 CNY (¥)	Mar. 31, 2024 USD ($) Integer $ / shares shares	Mar. 31, 2023 USD ($) shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Jan. 01, 2024	Jan. 01, 2023	Aug. 31, 2022 USD ($)
Product Information [Line Items]
Cash FDIC insured amount				$ 250,000
Accounts Receivable, Allowance for Credit Loss						$ 95,000
Financing Receivable, Allowance for Credit Loss, Noncurrent				247,500
Inventory reserve				934,344		934,344
Impairment of long-lived assets				$ 0	$ 0
Final payment percentage				10.00%
Deferred revenue				$ 33,000		33,000
Contract with Customer, Liability, Current				119,121		$ 165,236
Equity method investments											$ 0
Net loss				$ (1,419,400)	$ (1,073,858)
Weighted average number of common shares outstanding \| shares				40,143,893	37,255,674
Weighted average common shares and equivalents \| shares				42,550,948		37,255,674
Research and development expense				$ 0	$ 0
Number of reportable segments \| Integer				4
Income tax examination description				On December 22, 2018 H.R. 1, originally known as the Tax Cuts and Jobs Act, (the “Tax Act”) was enacted. Among the significant changes to the U.S. Internal Revenue Code, the Tax Act lowers the U.S. federal corporate income tax rate (“Federal Tax Rate”) from 35% to 21% effective January 1, 2018. The Company will compute its income tax expense for the year ended December 31, 2023 using a Federal Tax Rate of 21% and an estimated state of California rate of 9%.
Net operating loss carry-forward						$ (8,275,877)
Deferred tax assets, gross						2,482,763
Valuation allowance						$ (2,482,763)
Common stock, shares par value \| $ / shares				$ 0.001		$ 0.001
Deferred stock issuance costs				$ 0
Domestic Tax Jurisdiction [Member]
Product Information [Line Items]
Federal corporate income tax rate						30.00%
Common Stock [Member]
Product Information [Line Items]
Shares issued in debt conversion \| shares				2,659,288
JHJ [Member]
Product Information [Line Items]
Non controlling interest percentage										51.00%
JHJ [Member] \| Maximum [Member]
Product Information [Line Items]
Voting rights percentage									50.00%	50.00%
MGW Investment I Limited [Member] \| Stock Purchase Agreement [Member]
Product Information [Line Items]
Value of restricted shares issued	$ 907,388
Number of restricted shares issued \| shares	302,462,667
Common stock, shares par value \| $ / shares	$ 0.001
Confections Ventures Limited [Member] \| Convertible Note Purchase Agreement [Member]
Product Information [Line Items]
Debt principal amount	$ 939,500
Debt interest rate	10.00%
Debt conversion price per share \| $ / shares	$ 0.12
Sichuan Hongzuo Shuya Energy Limited [Member]
Product Information [Line Items]
Percentage of equity ownership		20.00%	20.00%								49.00%
Net loss							$ 10,750
Sichuan Hongzuo Shuya Energy Limited [Member] \| JHJ [Member]
Product Information [Line Items]
Proceeds from capital contribution							550,000	¥ 3,910
Percentage of equity ownership		20.00%	20.00%								49.00%
Sichuan Hongzuo Shuya Energy Limited [Member] \| Sichuan Shunengwei Energy Technology Limited [Member]
Product Information [Line Items]
Percentage of equity ownership											29.00%
Sichuan Hongzuo Shuya Energy Limited [Member] \| Chengdu Xiangyueheng Enterprise Management Co., Ltd [Member]
Product Information [Line Items]
Percentage of equity ownership										10.00%
Sichuan Shunengwei Energy Technology Limited [Member]
Product Information [Line Items]
Percentage of equity ownership											29.00%
Sichuan Shunengwei Energy Technology Limited [Member] \| JHJ [Member]
Product Information [Line Items]
Percentage of equity ownership											100.00%
Equity method investments											$ 0
JHJ [Member]
Product Information [Line Items]
Percentage of equity ownership											100.00%
Allocation of investment							$ 5,000
JHJ and Other Three Shareholders [Member]
Product Information [Line Items]
Proceeds from capital contribution		$ 2,810,000	¥ 20,000
Measurement Input, Price Volatility [Member]
Product Information [Line Items]
Derivative liability measurement input				91.5
Measurement Input, Price Volatility [Member] \| Fair Value, Inputs, Level 3 [Member]
Product Information [Line Items]
Derivative liability measurement input				0.56
Measurement Input, Risk Free Interest Rate [Member]
Product Information [Line Items]
Derivative liability measurement input				4.5
Measurement Input, Risk Free Interest Rate [Member] \| Fair Value, Inputs, Level 3 [Member]
Product Information [Line Items]
Derivative liability measurement input				0.0015
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Eight Customers [Member]
Product Information [Line Items]
Accounts receivable, rate				98.00%

SCHEDULE OF OPERATING LEASE COST (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Loss Contingencies [Line Items]
Right-of-used assets	$ 294,955	$ 245,975
Lease liabilities – current	172,029	$ 117,606
Chengdu Lease [Member]
Loss Contingencies [Line Items]
Right-of-used assets	294,955
Lease liabilities – current	172,029
Lease liabilities – non-current	125,316
Total lease liabilities	$ 297,345
Weighted average remaining lease term	2 years
Chengdu Lease [Member] \| Minimum [Member]
Loss Contingencies [Line Items]
Weighted average discount rate	4.50%
Chengdu Lease [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Weighted average discount rate	6.50%

LINE OF CREDIT AND NOTES PAYABLE (Tables)

3 Months Ended

Mar. 31, 2024

Debt Disclosure [Abstract]

SCHEDULE OF CONVERTIBLE NOTES

Total due to Convertible Notes

SCHEDULE OF CONVERTIBLE NOTES

	March 31, 2024			December 31, 2023
Total convertible notes	$	1,864,098			1,697,757
Accrued Interest		363,685			308,216
Debt Discount		(47,664	)		(71,017	)
Total	$	2,180,119			1,934,956

LINE OF CREDIT AND NOTES PAYABLE (Details Narrative)																																	1 Months Ended	3 Months Ended
LINE OF CREDIT AND NOTES PAYABLE (Details Narrative)	Mar. 04, 2024 USD ($) $ / shares shares	Feb. 02, 2024 USD ($) $ / shares shares	Jan. 03, 2024 USD ($) $ / shares shares	Dec. 19, 2023 USD ($)	Nov. 30, 2023 USD ($)	Nov. 17, 2023 USD ($)	Oct. 13, 2023 USD ($)	Jul. 20, 2023 USD ($) $ / shares	Mar. 09, 2023 USD ($)	Mar. 08, 2023 USD ($) $ / shares shares	Mar. 06, 2023 USD ($)	Mar. 01, 2023 shares	Feb. 10, 2023 USD ($)	Jan. 19, 2023 USD ($) $ / shares shares	Dec. 26, 2022 USD ($) $ / shares shares	Dec. 05, 2022 USD ($)	Nov. 21, 2022 USD ($) $ / shares shares	Nov. 10, 2022 USD ($) $ / shares shares	Oct. 25, 2022 USD ($)	Sep. 16, 2022 USD ($) $ / shares shares	Sep. 01, 2022 USD ($) $ / shares shares	Aug. 17, 2022 USD ($) $ / shares shares	Aug. 05, 2022 USD ($) $ / shares shares	Jul. 13, 2022 USD ($)	Jun. 30, 2022 USD ($)	May 06, 2022 USD ($) $ / shares shares	Mar. 10, 2022 USD ($)	Feb. 21, 2022 shares	Apr. 01, 2021 USD ($)	May 24, 2017 USD ($) d	May 05, 2017 USD ($) d	Sep. 11, 2015 USD ($)	Apr. 30, 2022 USD ($)	Mar. 31, 2024 USD ($) $ / shares	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2023 USD ($) $ / shares	Nov. 08, 2023 USD ($)	Oct. 27, 2023 $ / shares	Sep. 13, 2023 $ / shares	Sep. 12, 2023 $ / shares	Jun. 23, 2023 $ / shares	Jun. 14, 2023 $ / shares	May 19, 2023 $ / shares	May 10, 2023 $ / shares	Apr. 18, 2023 $ / shares	Dec. 31, 2022 USD ($)	Nov. 06, 2017 USD ($)	Dec. 31, 2015 USD ($)	Nov. 11, 2013
Debt Instrument [Line Items]
Line of credit																																		$ 635,200			$ 626,033
Total gain recognized																																		2,556,916
Note paid off																																		349,908	$ 970,724
Professional fees																																		199,053	88,210
Principal amount																																		$ 1,864,098			$ 1,697,757
Common stock, shares par value \| $ / shares																																		$ 0.001			$ 0.001
Number of shares issued \| shares																												375,875
Buyer's legal fees																																	$ 34,500			$ 45,498
Promissory Note [Member]
Debt Instrument [Line Items]
Debt interest rate																											10.00%
Debt principal amount										$ 734,000				$ 187,000	$ 123,000		$ 95,000	$ 300,000		$ 300,000	$ 138,889	$ 150,000	$ 138,889			$ 750,000
Notes payable																											$ 170,600
Default interest rate																											default interest rate of 22% per annum
Maturity date																											Mar. 10, 2023
Note paid off																											$ 18,766
Professional fees																											$ 17,060
Shares of common stock per the warrant agrreement \| shares										367,000				58,438	38,437		29,687	29,687		93,750	43,403	46,875	43,403			234,375
Exercise price \| $ / shares										$ 1.60				$ 1.60	$ 1.60		$ 1.60	$ 1.60		$ 1.60	$ 1.60	$ 1.60	$ 1.60			$ 1.60															$ 1.60	$ 1.60	$ 1.60	$ 1.60		$ 1.60
Promissory Note One [Member]
Debt Instrument [Line Items]
Debt interest rate																									10.00%
Notes payable																									$ 252,928.44																						$ 139,111
Default interest rate																									default interest rate of 22% per annum
Maturity date																									Jun. 30, 2023
Note paid off																									$ 27,822
Professional fees																									$ 25,293
Promissory Note Two [Member]
Debt Instrument [Line Items]
Debt interest rate																								10.00%
Notes payable																								$ 159,450																							$ 87,697
Default interest rate																								default interest rate of 22% per annum
Maturity date																								Jul. 13, 2023
Note paid off																								$ 17,539
Professional fees																								$ 16,447
Promissory Note Three [Member]
Debt Instrument [Line Items]
Debt interest rate																			10.00%
Notes payable																			$ 114,850
Default interest rate																			default interest rate of 22% per annum
Maturity date																			Oct. 25, 2023
Note paid off																			$ 12,633
Professional fees																			$ 11,850
Promissory Note Four [Member]
Debt Instrument [Line Items]
Debt interest rate																10.00%
Notes payable																$ 191,526																					$ 0
Default interest rate																default interest rate of 22% per annum
Maturity date																Dec. 05, 2023
Note paid off																$ 21,067
Professional fees																$ 19,760
Promissory Note Five [Member]
Debt Instrument [Line Items]
Debt interest rate													10.00%
Notes payable													$ 258,521																								0
Default interest rate													default interest rate of 22% per annum
Maturity date													Feb. 10, 2024
Note paid off													$ 28,437
Professional fees													$ 27,698
Promissory Note Six [Member]
Debt Instrument [Line Items]
Debt interest rate											10.00%
Notes payable											$ 135,005																										0
Default interest rate											default interest rate of 22% per annum
Maturity date											Mar. 06, 2024
Note paid off											$ 13,500
Professional fees											$ 14,465
Promissory Note Seven [Member]
Debt Instrument [Line Items]
Debt interest rate							10.00%
Notes payable							$ 197,196																											$ 108,459
Default interest rate							default interest rate of 22% per annum
Maturity date							Aug. 15, 2024
Note paid off							$ 21,692
Professional fees							$ 21,128
Promissory Note Eight [Member]
Debt Instrument [Line Items]
Debt interest rate						10.00%
Notes payable						$ 261,450																												201,317
Default interest rate						default interest rate of 22% per annum
Maturity date						Sep. 30, 2024
Note paid off						$ 28,760
Professional fees						$ 28,013
Promissory Note Nine [Member]
Debt Instrument [Line Items]
Debt interest rate					10.00%
Notes payable					$ 136,550																													105,144
Default interest rate					default interest rate of 22% per annum
Maturity date					Sep. 30, 2024
Note paid off					$ 15,021
Professional fees					$ 16,700
Promissory Note Ten [Member]
Debt Instrument [Line Items]
Debt interest rate				10.00%
Notes payable				$ 92,000																														80,960
Default interest rate				default interest rate of 22% per annum
Maturity date				Oct. 30, 2024
Note paid off				$ 10,120
Professional fees				$ 12,000
Nine-Month Convertible Note Payable [Member]
Debt Instrument [Line Items]
Debt interest rate																															12.00%
Debt principal amount																															$ 78,000
Conversion rate																															61.00%
Debt trading days \| d																															15
Nine Month Convertible Note Payable Two [Member]
Debt Instrument [Line Items]
Debt interest rate																														12.00%
Debt principal amount																														$ 32,000
Conversion rate																														58.00%
Debt trading days \| d																														15
Convertible Note Payable [Member]
Debt Instrument [Line Items]
Accrued interest																																						$ 581,363
Heat Recovery Solutions [Member]
Debt Instrument [Line Items]
Debt interest rate																																2.66%
Debt principal amount																																$ 1,400,000																	$ 200,000
Pension liability																																100,000
Total liability in connection with acquisition.																																$ 1,500,000
Debt payment description																																(a) $200,000 in principal on December 31, 2015 and (b) thereafter, the remaining principal amount of $1,200,000, together with interest thereon, payable in equal quarterly instalments of principal and interest of $157,609, commencing on December 31, 2016 and continuing until December 31, 2019, at which time the remaining unpaid principal amount of this note and all accrued and unpaid interest thereon shall be due and payable in full
Cybernaut Zfounder Ventures [Member] \| Nine-Month Convertible Note Payable One [Member]
Debt Instrument [Line Items]
Debt interest rate																																																14.00%
Debt principal payments of debt																																																$ 116,600
Accrued interest																																			159,894
Cybernaut Zfounder Ventures [Member] \| Nine Month Convertible Note Payable Two [Member]
Debt Instrument [Line Items]
Debt interest rate																																																14.00%
Debt principal payments of debt																																																$ 95,685
Accrued interest																																			$ 163,979
Accounts Receivable Financing Agreement [Member] \| American Interbanc [Member]
Debt Instrument [Line Items]
Debt interest rate																																																		2.50%
Financing Agreement [Member] \| DHN Capital LLC [Member]
Debt Instrument [Line Items]
Accrued fees																													$ 275,000
Accrual rate																													2.25%
Financing Agreement [Member] \| DHN Capital LLC [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Minimum monthly payment																													$ 25,000
Securities Purchase Agreement [Member] \| Firstfire Global Opportunities Fund LLC [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 255,000		$ 125,000
Principal amount	280,500		143,750
Debt unamortized debt discount	$ 25,500		$ 18,750
Terms of conversion feature	The Note is convertible into shares of common stock at a fixed price of $1.60 of the Company, par value $0.001 per share (the “Common Stock”), upon the terms and subject to the limitations and conditions set forth in such Note. The balance on this note as of date of this filing was $308,550		The Note is convertible into shares of common stock of the Company at a fixed price of $1.60, par value $0.001 per share (the “Common Stock”), upon the terms and subject to the limitations and conditions set forth in such Note. This principal and the interest balance of this note was paid off on March 5, 2024.
Common stock, shares par value \| $ / shares	$ 0.001		$ 0.001
Number of shares issued \| shares	20,000	20,000	10,000
Buyer's legal fees	$ 6,000		$ 5,000
Fees owed to revere securities	$ 5,563		$ 7,188
Securities Purchase Agreement [Member] \| Firstfire Global Opportunities Fund LLC [Member] \| Promissory Note [Member]
Debt Instrument [Line Items]
Number of shares issued \| shares												33,114
Securities Purchase Agreement [Member] \| Firstfire Global Opportunities Fund LLC [Member] \| Convertible Note Payable Three [Member]
Debt Instrument [Line Items]
Debt interest rate																						15.00%
Debt principal amount																						$ 150,000
Maturity date																						Aug. 17, 2023
Debt unamortized debt discount																						$ 15,000.00
Proceeds from convertible debt																						$ 135,000.00
Shares of common stock per the warrant agrreement \| shares																						46,875
Exercise price \| $ / shares																						$ 1.60
Securities Purchase Agreement [Member] \| Coventry Enterprises LLC [Member]
Debt Instrument [Line Items]
Debt principal amount		$ 80,000
Principal amount		92,000
Debt unamortized debt discount		$ 10,120
Terms of conversion feature		The Note is convertible into shares of common stock at a fixed price of $1.60 of the Company, par value $0.001 per share (the “Common Stock”), upon the terms and subject to the limitations and conditions set forth in such Note. The balance on this note as March 31, 2024 was $91,080
Common stock, shares par value \| $ / shares		$ 0.001
Number of shares issued \| shares		20,000
Securities Purchase Agreement [Member] \| Master HillL .P [Member]
Debt Instrument [Line Items]
Exercise price \| $ / shares																																							$ 1.60	$ 1.60	$ 1.60	$ 1.60	$ 1.60		$ 1.60	$ 1.60
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable One [Member]
Debt Instrument [Line Items]
Debt interest rate																										15.00%
Debt principal amount																										$ 750,000
Maturity date																										May 06, 2023
Debt unamortized debt discount																										$ 75,000.00
Accrued interest																																					$ 963,459
Proceeds from convertible debt																										$ 675,000.00
Shares of common stock per the warrant agrreement \| shares																										234,375
Exercise price \| $ / shares																										$ 1.60
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable Two [Member]
Debt Instrument [Line Items]
Note paid off									$ 187,451
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable Three [Member]
Debt Instrument [Line Items]
Note paid off									215,000
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable Four [Member]
Debt Instrument [Line Items]
Note paid off									$ 190,606
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable Five [Member]
Debt Instrument [Line Items]
Debt interest rate																				15.00%
Debt principal amount																				$ 300,000
Maturity date																				Sep. 16, 2023
Debt unamortized debt discount																				$ 30,000.00
Accrued interest																																		$ 369,041
Proceeds from convertible debt																				$ 270,000.00
Shares of common stock per the warrant agrreement \| shares																				93,750
Exercise price \| $ / shares																				$ 1.60
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable Six [Member]
Debt Instrument [Line Items]
Debt interest rate																		15.00%
Debt principal amount																		$ 95,000
Maturity date																		Nov. 10, 2023
Debt unamortized debt discount																		$ 9,500
Accrued interest																																						109,016
Proceeds from convertible debt																		$ 85,500
Shares of common stock per the warrant agrreement \| shares																		29,686
Exercise price \| $ / shares																		$ 1.60
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable Seven [Member]
Debt Instrument [Line Items]
Debt interest rate																	15.00%
Debt principal amount																	$ 95,000
Maturity date																	Nov. 21, 2023
Debt unamortized debt discount																	$ 9,500
Accrued interest																																						108,703
Proceeds from convertible debt																	$ 85,500
Shares of common stock per the warrant agrreement \| shares																	29,686
Exercise price \| $ / shares																	$ 1.60
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable Eight [Member]
Debt Instrument [Line Items]
Debt interest rate															15.00%
Debt principal amount															$ 123,000
Maturity date															Dec. 26, 2023
Debt unamortized debt discount															$ 12,300
Accrued interest																																						138,923
Proceeds from convertible debt															$ 110,700
Shares of common stock per the warrant agrreement \| shares															38,437
Exercise price \| $ / shares															$ 1.60
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable Nine [Member]
Debt Instrument [Line Items]
Debt interest rate														15.00%
Debt principal amount														$ 187,000
Maturity date														Jan. 19, 2024
Debt unamortized debt discount														$ 18,700
Accrued interest																																						209,517
Proceeds from convertible debt														$ 168,300
Shares of common stock per the warrant agrreement \| shares														58,438
Exercise price \| $ / shares														$ 1.60
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable Ten [Member]
Debt Instrument [Line Items]
Debt interest rate										15.00%
Debt principal amount										$ 734,000
Maturity date										Mar. 08, 2024
Debt unamortized debt discount										$ 73,400
Accrued interest																																						$ 807,601
Proceeds from convertible debt										$ 660,600
Shares of common stock per the warrant agrreement \| shares										367,000
Exercise price \| $ / shares										$ 1.60
Securities Purchase Agreement [Member] \| Master HillL .P [Member] \| Convertible Note Payable [Member]
Debt Instrument [Line Items]
Debt interest rate								15.00%
Debt principal amount								$ 556,000
Debt unamortized debt discount								$ 55,600
Default interest rate								15.00%
Debt interest rate premium								150.00%
Securities Purchase Agreement [Member] \| Jefferson Street Capital LLC [Member] \| Convertible Note Payable Two [Member]
Debt Instrument [Line Items]
Debt interest rate																							15.00%
Debt principal amount																							$ 138,888
Maturity date																							Aug. 05, 2023
Debt unamortized debt discount																							$ 13,888.88
Proceeds from convertible debt																							$ 125,000.00
Shares of common stock per the warrant agrreement \| shares																							43,403
Exercise price \| $ / shares																							$ 1.60
Securities Purchase Agreement [Member] \| Pacific Pier Capital LLC [Member] \| Convertible Note Payable Four [Member]
Debt Instrument [Line Items]
Debt interest rate																					15.00%
Debt principal amount																					$ 138,888
Maturity date																					Aug. 05, 2023
Debt unamortized debt discount																					$ 13,888.88
Proceeds from convertible debt																					$ 125,000.00
Shares of common stock per the warrant agrreement \| shares																					43,403
Exercise price \| $ / shares																					$ 1.60
Stock Purchase Agreement [Member] \| Master HillL .P [Member]
Debt Instrument [Line Items]
Common stock, shares par value \| $ / shares								$ 0.001
Percentage of beneficial ownership limitation								4.99%
Conversion price into common stock \| $ / shares								$ 6.00

INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

Intangible assets were comprised of the following at:

SCHEDULE OF INTANGIBLE ASSETS

	March 31, 2024			December 31, 2023
Goodwill	$	747,976			747,976
LWL Intangibles		1,468,709			1,468,709
Intangible assets - Shuya		-			12,914
License		354,322			354,322
Patents		190,789			190,789
Accumulated Amortization		(101,941	)		(98,972	)
Net Intangible Assets	$	2,659,855			2,675,738

SCHEDULE OF BUSINESS ACQUISITION PURCHASE PRICE ALLOCATION

The following table presents the purchase price allocation:

Consideration:
Cash and cash equivalents	$	1,500,000

Total purchaser consideration	$	1,500,000

Assets acquired:
Cash and cash equivalents	$	6,156
Prepayment	$	13,496
Other receivable	$	20,000
Trading Contracts	$	146,035
Shenzhen Gas Relationship	$	1,314,313
Total assets acquired	$	1,508,539

Liabilities assumed:
Advance Receipts	$	(8539
Taxes Payable	$	179
Net Assets Acquired:	$	1,500,000

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

The summary of significant accounting policies of Clean Energy Technologies, Inc. (formerly Probe Manufacturing, Inc.) is presented to assist in the understanding of the Company’s financial statements. The financial statements and notes are representations of the Company’s management, who is responsible for their integrity and objectivity.

The consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany balances and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates may be materially different from actual financial results. Significant estimates include the recoverability of long-lived assets, the collection of accounts receivable and valuation of inventory and reserves.

Cash and Cash Equivalents

We maintain the majority of our cash accounts at JP Morgan Chase bank. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000, (which we may exceed from time to time) per commercial bank. For the purpose of the statement of cash flows we consider all cash and highly liquid investments with initial maturities of one year or less to be cash equivalents.

Accounts Receivable

Our ability to collect receivables is affected by economic fluctuations in the geographic areas and industries served by us. Reserves for un-collectable amounts are provided, based on past experience and a specific analysis of the accounts. Although we expect to collect amounts due, actual collections may differ from the estimated amounts. As of March 31, 2024, and December 31, 2023, we had a reserve for potentially un-collectable accounts receivable of $95,000. Our policy for reserves for our long-term financing receivables is determined on a contract-by-contract basis and considers the length of the financing arrangement. As of March 31, 2024, and December 31, 2023, we had a reserve for potentially un-collectable long-term financing receivables of $247,500.

Eight customers accounted for approximately 98% of accounts receivable on March 31, 2024. Our trade accounts primarily represent unsecured receivables. Historically, our bad debt write-offs related to these trade accounts have been insignificant.

Inventory

Inventories are valued at the lower of weighted average cost or market value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand. We make provisions for estimated excess and obsolete inventories based on regular audits and cycle counts of our on-hand inventory levels and forecasted customer demands and at times additional provisions are made. Any inventory write offs are charged to the reserve account. As of March 31, 2024 we had a reserve of $934,344 as compared to a reserve of $934,344 as of December 31, 2023.

Property and Equipment

Property and equipment are recorded at cost. Assets held under capital leases are recorded at lease inception at the lower of the present value of the minimum lease payments or the fair market value of the related assets. The cost of ordinary maintenance and repairs is charged to operations. Depreciation and amortization are computed on the straight-line method over the following estimated useful lives of the related assets:

SCHEDULE OF ESTIMATED USEFUL LIVES

Furniture and fixtures

3 to 5 years

Long – Lived Assets