Strategic Environmental & Energy Resources (SENR) 10-K 16 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Apr. 15, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-54987
Entity Registrant Name	Strategic Environmental & Energy Resources, Inc.
Entity Central Index Key	0001576197
Entity Tax Identification Number	02-0565834
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	370 Interlocken Blvd
Entity Address, Address Line Two	Suite 680
Entity Address, City or Town	Broomfield
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80021
City Area Code	720
Local Phone Number	460-3522
Title of 12(g) Security	Common Stock, $.001 par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 6,148,226
Entity Common Stock, Shares Outstanding		65,088,575
Documents Incorporated by Reference [Text Block]	None
Document Financial Statement Error Correction [Flag]	false
ICFR Auditor Attestation Flag	false
Auditor Name	LJ Soldinger Associates, LLC
Auditor Location	Deer Park, IL
Auditor Firm ID	318

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 57,900	$ 21,500
Accounts receivable, net of allowance for credit losses of $ 24,200 and $179,000, respectively	340,800	640,500
Inventory	16,800	9,400
Contract assets	17,000	138,700
Prepaid expenses and other current assets	81,400	85,800
Assets held for sale	54,300	217,200
Total Current Assets	568,200	1,113,100
Property and equipment, net	33,600	38,600
Intangible Assets, net	17,900	20,700
Right of use assets	191,300	249,700
Investments		182,200
Other assets	40,000	40,100
TOTAL ASSETS	851,000	1,644,400	[1]
Current Liabilities
Accounts payable	816,600	1,044,700
Accrued liabilities	3,759,300	2,953,800
Contract liabilities	829,800	536,000
Deferred revenue	43,300
Customer deposits	26,800
Short term notes	4,243,100	3,518,100
Short term notes and accrued interest - related party	201,400	184,000
Convertible notes	1,605,000	1,605,000
Current portion of long-term debt and capital lease obligations	509,800	504,300
Current portion of lease liabilities	72,500	63,100
Liabilities held for sale	42,900	85,400
Total Current Liabilities	12,150,500	10,494,400
Lease liabilities net of current portion	145,100	217,400
Long term debt	1,843,900	1,840,600
Total Liabilities	14,139,500	12,552,400
Commitments and contingencies
Stockholders’ deficit
Preferred stock; $.001 par value; 5,000,000 shares authorized; -0- shares issued
Common stock; $.001 par value; 70,000,000 shares authorized; 65,088,575 shares issued, issuable* and outstanding December 31, 2023 and December 31, 2022	65,100	65,100
Common stock issuable	25,000	25,000
Additional paid-in capital	22,973,800	22,973,800
Stock Subscription receivable	(25,000)	(25,000)
Accumulated deficit	(34,377,900)	(32,005,100)
Total stockholders’ deficit	(11,339,000)	(8,966,200)
Non-controlling interest	(1,949,500)	(1,941,800)
Total Deficit	(13,288,500)	(10,908,000)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 851,000	$ 1,644,400
[1]Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)		Dec. 31, 2023	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Allowance for credit losses		$ 24,200	$ 179,000
Preferred stock, par value		$ 0.001	$ 0.001
Preferred stock, shares authorized		5,000,000	5,000,000
Preferred stock, shares issued		0	0
Common stock, par value		$ 0.001	$ 0.001
Common stock, shares authorized		70,000,000	70,000,000
Common stock, shares issued	[1]	65,088,575	65,088,575
Common stock, shares outstanding		65,088,575	65,088,575
Note Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, shares issuable		2,785,000	2,785,000
[1]Includes 2,785,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue:
Total revenue	$ 2,899,600	$ 4,017,500
Operating expenses:
Products costs	2,081,400	3,074,400
Solid waste costs		14,800
General and administrative expenses	1,076,100	1,161,500
Salaries and related expenses	1,243,400	1,196,500
Impairment - Investments	182,200
Total operating expenses	4,583,100	5,447,200
Loss from operations	(1,683,500)	(1,429,700)
Other income (expense):
Interest expense	(877,100)	(801,600)
Gain on debt extinguishment		96,600
Other income	20,400	73,800
Total non-operating expense, net	(856,700)	(631,200)
Loss from continuing operations	(2,540,200)	(2,060,900)
Income (loss) from discontinued operations, net of tax	159,700	(650,600)
Net Loss	(2,380,500)	(2,711,500)
Less: Net loss attributable to non-controlling interest	(7,700)	(71,200)
Net Loss attributable to SEER common stockholders	$ (2,372,800)	$ (2,640,300)
Basic earnings per share attributable to SEER common stockholders
Loss from continuing operations, per share	$ (0.04)	$ (0.03)
Loss from discontinued operations, per share	0	(0.01)
Net Loss per share, basic	(0.04)	(0.04)
Fully diluted earnings per share attributable to SEER common stockholders
Loss from continuing operations, per share	(0.04)	(0.03)
Loss from discontinued operations, per share	0	(0.01)
Net Loss per share, basic	$ (0.04)	$ (0.04)
Weighted average shares outstanding – basic	65,088,575	65,088,575
Weighted average shares outstanding – diluted	65,088,575	65,178,575
Product [Member]
Revenue:
Total revenue	$ 2,899,600	$ 3,917,500
Solid Waste [Member]
Revenue:
Total revenue		$ 100,000

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Subscribed [Member]	Stock Subscription Receivable [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balances at Dec. 31, 2021		$ 65,100	$ 22,973,800	$ 25,000	$ (25,000)	$ (29,364,800)	$ (1,870,600)	$ (8,196,500)
Balances, shares at Dec. 31, 2021		65,088,600
Net loss						(2,640,300)	(71,200)	(2,711,500)
Balances at Dec. 31, 2022		$ 65,100	22,973,800	25,000	(25,000)	(32,005,100)	(1,941,800)	(10,908,000)
Balances, shares at Dec. 31, 2022		65,088,600
Net loss						(2,372,800)	(7,700)	(2,380,500)
Balances at Dec. 31, 2023		$ 65,100	$ 22,973,800	$ 25,000	$ (25,000)	$ (34,377,900)	$ (1,949,500)	$ (13,288,500)
Balances, shares at Dec. 31, 2023		65,088,600

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Loss from continuing operations		$ (2,540,200)	$ (2,060,900)
Income (loss) from discontinued operations		159,700	(650,600)
Net Loss		(2,380,500)	(2,711,500)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	[1]	22,600	90,800
Loss on sale of fixed assets			4,900
Gain on debt extinguishment			(96,600)
Gain on assets held for sale		(175,600)
Other Income			(50,800)
Impairment Loss		182,200	319,700
Bad debt		(155,000)	179,200
Changes in operating assets and liabilities:
Accounts receivable		454,700	(283,100)
Contract assets		121,700	(135,100)
Inventory		(7,400)	192,300
Prepaid expenses and other assets		51,000	79,900
Accounts payable, accrued liabilities, and customer deposits		697,100	1,376,200
Contract liabilities		293,800	10,100
Deferred revenue		43,300
Assets and liabilities held for sale		(85,400)
Net cash used in operating activities		(937,500)	(1,024,000)
Cash flows from investing activities:
Purchase of property and equipment		(14,900)	(18,400)
Proceeds from the sale of assets held for sale		338,500	10,100
Net cash (used) provided by investing activities		323,600	(8,300)
Cash flows from financing activities:
Payments of notes		(239,700)	(85,000)
Payments of short-term notes - related party			(25,000)
Proceeds from short-term and long-term debt		890,000	975,000
Net cash provided by financing activities		650,300	865,000
Net increase (decrease) in cash		36,400	(167,300)
Cash at the beginning of period		21,500	188,800
Cash at the end of period		57,900	21,500
Supplemental disclosures of cash flow information:
Cash paid for interest		25,700	34,600
Investment in PSMW			182,200
Financing of prepaid insurance premiums		51,100	56,000
Non-cash purchase of equipment			13,300
Non-cash repayment of debt - PPP Loan			96,600
Non-cash payment of interest			$ 15,400
[1]Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles.

ORGANIZATION AND FINANCIAL COND

ORGANIZATION AND FINANCIAL CONDITION	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND FINANCIAL CONDITION	NOTE 1 - ORGANIZATION AND FINANCIAL CONDITION Organization and Going Concern Strategic Environmental & Energy Resources, Inc. (“SEER,” or the “Company”), a Nevada corporation, is a provider of next-generation clean-technologies, waste management innovations and related services. SEER has two wholly owned operating subsidiaries and three majority-owned subsidiaries; all of which together provide technology solutions and services to companies primarily in the oil and gas, refining, landfill, food, beverage & agriculture, and renewable fuel industries. The two wholly owned subsidiaries include: 1) MV, LLC (d/b/a MV Technologies) (“MV”), designs and builds biogas conditioning solutions for the production of renewable natural gas, odor control systems and natural gas vapor capture primarily for landfill operations, waste-water treatment facilities, oil and gas fields, refineries, municipalities and food, beverage & agriculture operations throughout the U.S.; 2) Strategic Environmental Materials, LLC, (“SEM”), was a materials technology company focused on development of cost-effective chemical absorbents, whose operations were discontinued during the year ended December 31, 2023. (See Note 13) The two majority-owned subsidiaries are 1) Paragon Waste Solutions, LLC (“PWS”), and 2) PelleChar, LLC (“PelleChar”). PWS is currently owned 54 51 PWS developed specific opportunities to deploy and commercialize patented technologies for a non-thermal plasma-assisted oxidation process that makes possible the clean and efficient destruction of solid hazardous chemical and biological waste ( i.e etc i.e PelleChar was established in September 2018 and is owned 51 Principals of Consolidation The accompanying consolidated financial statements include the accounts of SEER, its wholly owned subsidiaries, SEM, and MV, and its majority-owned subsidiaries PWS and PelleChar, since their respective acquisition or formation dates. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The Company has non-controlling interest in joint ventures, which are reported on the equity method. Going Concern As shown in the accompanying consolidated financial statements, the Company has experienced recurring losses, and has an accumulated deficit of approximately $ 34.4 2.4 11.6 Realization of a major portion of the Company’s assets as of December 31, 2023, is dependent upon continued operations. The Company is dependent on generating additional revenue or obtaining adequate capital to fund operating losses until it becomes profitable. For the year ended December 31, 2023, the Company raised approximately $ 0.9 0.2 0.7

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the cash flows used in the impairment testing of definite lived tangible and intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; revenue recognition method for perpetual technology license agreements; share-based compensation; discontinued operations future consideration and carrying amounts of equity investments. Actual results could differ from those estimates. Reclassifications Certain reclassifications have been made in 2022 consolidated financial statements to conform to the 2023 presentation. These reclassifications have no effect on net income for the year ended December 31, 2022. Cash and Cash Equivalents We consider all highly liquid debt investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. Periodically, we maintain deposits in financial institutions in excess of federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents. As of December 31, 2023, and 2022, we did not hold any assets that would be deemed to be cash equivalents. Accounts Receivable and Concentration of Credit Risk Accounts receivable are recorded at the invoiced amounts less an allowance for doubtful accounts. The allowance for doubtful accounts is based on our estimate of the amount of probable credit losses in our accounts receivable. We determine the allowance for doubtful accounts based upon an aging of accounts receivable, historical experience and management judgment. Accounts receivable balances are periodically reviewed for collectability, and balances are charged off against the allowance when we determine that the potential for recovery is remote. An allowance for credit losses of approximately $ 24,200 179,000 We are exposed to credit risk in the normal course of business, primarily related to accounts receivable. Our customers operate primarily in the oil production and refining, biogas generating landfill and wastewater treatment industries in the United States. Accordingly, we are affected by the economic conditions in these industries as well as general economic conditions in the United States. To limit credit risk, management periodically reviews and evaluates the financial condition of its customers and maintains an allowance for doubtful accounts. As of December 31, 2023, we had three customers who comprised 10% or more of our accounts receivable and had a balance of approximately $ 289,100 461,700 For the year ended December 31, 2023, we had two customers who each had sales in excess of 10% of our revenue and they represented approximately 29 23 % of total revenue. Inventories Inventories are stated at the lower of cost or net realizable value and maintained on a first in, first out basis and includes the following amounts at December 31: SCHEDULE OF INVENTORY December 31, 2023 December 31, 2022 Finished goods $ 16,800 $ 9,400 Inventory, net $ 16,800 $ 9,400 Vendor Concentration The Company has purchases from three vendors in both 2023 and 2022, each comprising more that 10% of total purchases. The Company does not believe it is substantially dependent upon nor exposed to any significant concentration risk related to purchases from any single vendor. Fair Value of Financial Instruments The carrying amounts of our financial instruments, including accounts receivable and accounts payable, are carried at cost, which approximates their fair value due to their short-term maturities. We believe that the carrying value of notes payable with third parties, including their current portion, approximate their fair value, as those instruments carry market interest rates based on our current financial condition and liquidity. Receivables and payables, due to short term nature, approximate their fair values. Fair Value As defined in authoritative guidance, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (“exit price”). To estimate fair value, the Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated or generally unobservable. The authoritative guidance establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (“Level 1” measurements) and the lowest priority to unobservable inputs (“Level 3” measurements). The three levels of the fair value hierarchy are as follows: Level 1 - Observable inputs such as quoted prices in active markets at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Other inputs that are observable, directly or indirectly, such as quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3 - Unobservable inputs for which there is little or no market data and which the Company makes its own assumptions about how market participants would price the assets and liabilities. In instances in which multiple levels of inputs are used to measure fair value, hierarchy classification is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Property and Equipment Property and equipment are recorded at cost less accumulated depreciation. Expenditures for replacements, renewals and betterments are capitalized. Repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets of generally five seven years five ten years three years Leasehold improvements are amortized using the straight-line method over the shorter of the lease term (including reasonably assured renewal periods), which range from three seven years Goodwill and Intangible Assets Intangible Assets. Intangible assets deemed to have finite lives are amortized on a straight-line basis over their estimated useful lives, where the useful life is the period over which the asset is expected to contribute directly, or indirectly, to our future cash flows. Intangible assets are reviewed for impairment on an interim basis when certain events or circumstances exist. For amortizable intangible assets, impairment exists when the carrying amount of the intangible asset exceeds its fair value. At least annually, the remaining useful life is evaluated. An intangible asset with an indefinite useful life is not amortized but assessed for impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment, the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment exists. If it is determined that it is not more likely than not that an impairment exists, a quantitative impairment test is not necessary. If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized, the loss establishes the new cost basis of the asset that is amortized over the remaining useful life of that asset, if any. Subsequent reversal of impairment losses is not permitted. Goodwill represents the excess of purchase price of acquired businesses over the fair value of the assets acquired and liabilities assumed. Goodwill is allocated to the reporting unit in which the business that created the goodwill resides. The Company evaluates the recoverability of goodwill annually; however, we could be required to evaluate the recoverability of goodwill more often if impairment indicators exist. In 2022, we early adopted ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment 277,800 Impairment of Long-lived Assets We evaluate the carrying value of long-lived assets for impairment on an annual basis or whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. Further testing of specific assets or grouping of assets is required when undiscounted future cash flows associated with the assets is less than their carrying amounts. An asset is considered to be impaired when the anticipated undiscounted future cash flows of an asset group are estimated to be less than its carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. Fair value estimates are based on assumptions concerning the amount and timing of estimated future cash flows. Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3) Stock-based Compensation We account for stock-based awards at fair value on the date of grant and recognize compensation over the service period that they are expected to vest. We estimate the fair value of stock options and stock purchase warrants using the Black-Scholes option pricing model. The estimated value of the portion of a stock-based award that is ultimately expected to vest, taking into consideration estimated forfeitures, is recognized as expense over the requisite service periods. The estimate of stock awards that will ultimately vest requires judgment, and to the extent that actual forfeitures differ from estimated forfeitures, such differences are accounted for using the simplified method to estimate the expected term of the option and recorded in the period that estimates are revised. Research and Development Research and development (“R&D”) costs are charged to expense as incurred and are included in selling, general and administrative costs in the accompanying consolidated statement of operations. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $ 0 Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the years ended December 31, 2023, and 2022 the Company recognized no The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No The Company has filed federal and state tax returns through December 31, 2022. The tax periods for the years ending December 31, 2020, through 2022 are open to examination by federal and state authorities. Recently issued accounting pronouncements Changes to accounting principles generally accepted in the United States of America (U.S. GAAP) are established by the Financial Accounting Standards Board (FASB) in the form of accounting standards updates (ASU’s) to the FASB’s Accounting Standards Codification. The Company considers the applicability and impact of all new or revised ASU’s. In March 2020, No. 2020 04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting 2020 04 January 2021, 2021 01, Reference Rate Reform Scope December 2022, 2022 06, Reference Rate Reform Deferral of the Sunset Date of Topic 848 2020 04 December 31, 2024. not In June 2016, No. 2016 13, Financial Instruments Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments 2016 13 November 19, 2019, 2016 13 December 15, 2022,

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2023
Revenue:
REVENUE	NOTE 3 – REVENUE Products Revenue Product revenue is generated from contracts with customers, for the design and manufacturing of odor and emission control solutions. Total estimated revenue includes all of the following: (1) the basic contract price, (2) contract options, and (3) change orders and is recognized as the contract progresses and costs are incurred. Once contract performance is underway, the Company may experience changes in conditions, client requirements, specifications, designs, materials and expectations regarding the period of performance. Such changes are “change orders” and may be initiated by us or by our clients. In many cases, agreement with the client as to the terms of change orders is reached prior to work commencing; however, sometimes circumstances require that work progress without obtaining client agreement. Revenue related to change orders is recognized as costs are incurred if it is probable that costs will be recovered by changing the contract price. The Company does not incur pre-contract costs. Under the new revenue recognition guidance, we found no significant change in the manner we recognize product revenue. Provisions for estimated losses on uncompleted contracts are recorded in the period in which the losses are identified and included as additional loss. Provisions for estimated losses on contracts are shown separately as liabilities on the balance sheet, if significant, except in circumstances in which related costs are accumulated on the balance sheet, in which case the provisions are deducted from the accumulated costs. A provision as a liability is reported as a current liability. The Company includes in current assets and current liabilities amounts related to contracts realizable and payable. Costs and estimated earnings in excess of billings on uncompleted contracts represent the excess of contract costs and profits recognized to date over billings to date and are recognized as a current asset. Revenue contract liabilities represent the excess of billings to date over the amount of contract costs and profits recognized to date and are recognized as a current liability. Products revenue also includes media sales which are recognized as the product is shipped to the customer for use. Disaggregation of Revenue SCHEDULE OF DISAGGREGATION OF REVENUE Environmental Solutions Solid Waste Total Year ended December 31, 2023 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 2,121,500 $ - $ 2,121,500 Media sales 778,100 - 778,100 Total Revenue $ 2,899,600 $ - $ 2,899,600 Environmental Solutions Solid Waste Total Year ended December 31, 2022 Environmental Solutions Solid Waste Total Sources of Revenue Product sales (1) $ 2,826,700 - $ 2,826,700 Media sales 1,090,800 - 1,090,800 Management fees - 100,000 100,000 Total Revenue $ 3,917,500 $ 100,000 $ 4,017,500 (1) Excludes $ 120,400 Contract Balances Where a performance obligation has been satisfied but not yet invoiced at the reporting date, a contract asset is recognized on the balance sheet. Where a performance obligation has not yet been satisfied but an invoice has been raised at the reporting date, a contract liability is recognized on the balance sheet. The opening and closing balances of the Company’s accounts receivables, contract assets, and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES Contract Liabilities Accounts Receivable, net Contract Assets Contract Liabilities Deferred Revenue (current) Deferred Revenue (non-current) Balance as of December 31, 2023 $ 340,800 $ 17,000 $ 829,800 $ 43,300 $ - Balance as of December 31, 2022 640,500 138,700 536,000 - - Increase (decrease) $ (299,700 ) $ (121,700 ) $ 293,800 $ 43,300 $ - The majority of the Company’s revenue is generally invoiced on a weekly or monthly basis, and the payments are generally received within approximately 30-60 days. Deferred revenue is recorded when cash payments are received or due in advance of the Company’s performance, including amounts that are refundable. Remaining Performance Obligations As of December 31, 2023, the aggregate amount of the transaction price allocated to the remaining performance obligations was approximately $ 1.7 85 The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected term of one year or less and (ii) contracts for which the Company recognizes revenue at the amounts to which it has the right to invoice for services performed.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT December 31, 2023 December 31, 2022 Field and shop equipment $ 398,100 $ 395,000 Vehicles 72,500 72,500 Waste destruction equipment, placed in service - - Furniture and office equipment 255,400 333,800 Leasehold improvements 36,200 36,200 Building and improvements - - Land - - Property and equipment, gross 762,200 837,500 Less: accumulated depreciation and amortization (728,600 ) (798,900 ) Property and equipment, net $ 33,600 $ 38,600 Depreciation expense for the years ended December 31, 2023, and 2022 was $ 19,500 44,600 19,500 33,600 0 11,000 The Company evaluated its fixed assets for impairment, and determined that no

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS Intangible assets were comprised of the following: SCHEDULE OF INTANGIBLE ASSETS December 31, 2023 Gross carrying amount Accumulated amortization Impairment Net carrying value Goodwill $ - $ - $ - $ - Customer list 42,500 (42,500 ) - - Technology 684,000 (666,100 ) - 17,900 Trade name 54,900 (54,900 ) - - $ 781,400 $ (763,500 ) $ - $ 17,900 December 31, 2022 Gross carrying amount Accumulated amortization Impairment Net carrying value Goodwill $ 277,800 $ - $ (277,800 ) $ - Customer list 42,500 (42,500 ) - - Technology 875,900 (813,300 ) (41,900 ) 20,700 Trade name 54,900 (54,900 ) - - $ 1,251,100 $ (910,700 ) $ (319,700 ) $ 20,700 The estimated useful lives of the intangible assets range from seven twenty years 2,700 19,900 As of December 31, 2022, the Company qualitatively assessed whether it is more likely than not that the fair value of the SEER Environmental Materials reporting unit was less than its carrying amount. In 2022, SEM became aware of quality issues concerning its inventory production process and determined that as of December 31, 2022 it was more likely than not that the carrying value of the SEER Environmental Materials reporting unit exceeded its estimated fair value. Accordingly, the Company performed an impairment analysis as of December 31, 2022 using the income approach. This analysis generally requires management to make significant estimates and assumptions related to forecasts of future revenues, operating margins, and discount rates. Pursuant to Accounting Standard Update (“ASU”) 2017-04, the Company recorded an impairment of goodwill of approximately $ 277,800 No

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
Leases
LEASES	NOTE 6 – LEASES The Company has entered into operating leases primarily for real estate. These leases have terms which range from 1 8 1 191,300 217,600 83,600 Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments. The Company has certain contracts for real estate which may contain lease and non-lease components which it has elected to treat as a single lease component. Information related to the Company’s right-of-use assets and related lease liabilities were as follows: SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES Years Ended December 31, 2023 2022 Cash paid for operating lease liabilities $ 88,300 $ 85,700 Weighted-average remaining lease term 44 months 56 months Weighted-average discount rate 10 % 10 % Maturities of lease liabilities as of December 31, 2023 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2024 $ 90,900 2025 93,600 2026 64,000 2027 - 2028 - Thereafter - Total operating lease 248,500 Less imputed interest (30,900 ) Total lease liabilities 217,600

ACCRUED LIABILITIES

ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	NOTE 7 - ACCRUED LIABILITIES Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES December 31, 2023 December 31, 2022 Accrued compensation and related taxes $ 89,000 $ 81,900 Accrued interest 3,386,700 2,562,300 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 51,000 57,000 Other 82,600 102,600 Total Accrued Liabilities $ 3,759,300 $ 2,953,800

UNCOMPLETED CONTRACTS

UNCOMPLETED CONTRACTS	12 Months Ended
	Dec. 31, 2023
Contractors [Abstract]
UNCOMPLETED CONTRACTS	NOTE 8 - UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS December 31, December 31, 2023 2022 Revenue recognized $ 621,800 $ 440,200 Less: billings to date (604,800 ) (301,500 ) Contract assets 17,000 138,700 Billings to date 2,262,000 2,849,400 Revenue recognized (1,432,200 ) (2,313,400 ) Contract liabilities $ 829,800 $ 536,000

INVESTMENT IN PARAGON WASTE SOL

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	NOTE 9 – INVESTMENT IN PARAGON WASTE SOLUTIONS LLC Paragon Waste Solutions LLC In 2010, the Company and Black Stone Management Services, LLC (“Black Stone”) formed PWS, whereby a total of 1,000,000 600,000 400,000 10 54 36 5 In August 2011, the Company acquired certain intellectual property in regard to waste destruction technology (the “IP”) from Black Stone in exchange for 1,000,000 100,000 5 Since its inception through December 31, 2023, we have provided approximately $ 6.4 Licensing Agreements On November 17, 2014, PWS entered into an Exclusive Licensing and Equipment Lease Agreement, for a limited license territory, with Medical Waste Services, LLC (“MWS”). The License Agreement grants to MWS the use of the PWS Technology and the CoronaLux™ waste destruction units for an initial term of seven years and required a payment of $ 225,000 50 In December 2017, PWS and GulfWest Waste Solutions, LLC (“GWWS”) formed Paragon Southwest Medical Waste, LLC (“PSMW”) to exploit the PWS medical waste destruction technology. PSMW has an exclusive license to the CoronaLux™ technology in a six-state area of the Southern United States. In 2017, PSMW purchased and installed three CoronaLux™ units for $ 600,000 525,700 Paragon Southwest Medical Waste, LLC On July 20, 2022, PWS transferred all patents owned covering medical waste destruction, and related technology, to its joint venture, Paragon Southwest Medical Waste (“PSMW”), in exchange for non-voting units in PSMW. The units in PSMW transferred in connection with this transaction increased SEER’s equity in PSMW to approximately 20 182,200 In 2023 PWS sold PSMW in a stock transaction and now holds a small, minority interest in Amlon Holdings.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
DEBT	NOTE 10 – DEBT Debt as of December 31, 2023, and 2022 was comprised of the following: SCHEDULE OF DEBT Deember 31, December 31, 2023 2022 SHORT TERM NOTES Secured short term note payable dated October 13, 2017 with principal and interest due 60 4,000 400 6,400 40,000 80,000 100,000 100,000 Secured short term note payable dated November 6, 2017 with principal and interest due 60 5,000 400 7,400 50,000 100,000 125,000 125,000 Note payable dated November 20, 2017, interest at 30 February 28, 2018 During 2018, a verbal agreement was made to allow month-to-month extension of the due date as long as interest payments were made monthly. The Company made interest payments totaling $ 84,100 37,726 1,900 140,000 465,100 298,100 298,100 Secured short term note payable dated February 1, 2019 with principal and interest due 90 The note requires a one-time fee in the amount of $ 15,000 1,500 30,000 50,000 100,000 30,000 500,000 500,000 Secured short term note payable dated July 2, 2019 with principal and interest due 60 500,000 37,300 12 12,000 54,000 100,000 100,000 Secured short term note payable dated July 18, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 5,000 500 15,000 30,000 10,000 150,000 150,000 Secured short term note payable dated October 17, 2019 with principal and interest due 6 200,000 13,000 200,000 20,000 15 45,000 189,500 300,000 300,000 Secured short term note payable dated December 14, 2019 with principal and interest due 6 250,000 16,300 15 67,500 273,300 450,000 450,000 Secured short term note payable dated March 16, 2020, maturing on March 15, 2021 14 60,000 0.10 3 3,500 14,000 53,100 100,000 100,000 Secured short term note payable dated March 17, 2020, maturing on March 16, 2021 14 30,000 0.10 3 2,000 7,000 26,500 50,000 50,000 Secured short term note payable dated July 8, 2020, maturing on December 7, 2020 15 200,000 11,300 33,000 114,900 220,000 220,000 Unsecured short term note payable dated August 18, 2020, maturing on November 17, 2020 15 18,000 60,600 120,000 120,000 Secured short term note payable dated September 3, 2020, maturing on December 4, 2020 15 42,000 139,700 280,000 280,000 A secured note payable of $ 500,000 10 August 15, 2023 25,000 50,000 50,000 68,800 500,000 500,000 An unsecured note of $ 100,000 8 8,000 11,600 100,000 100,000 Secured short term note payable dated November 17, 2022, interest at an annual rate of 12 0 - 125,000 An secured note of $ 350,000 8 26,500 26,500 350,000 - An secured note of $ 300,000 8 19,500 19,500 300,000 - An secured note of $ 200,000 8 9,800 9,800 200,000 - Total Short-term notes $ 4,243,100 $ 3,518,100 Secured short term note payable dated August 21, 2019 with principal and interest due 60 4,150 415 600 28,800 12,000 76,400 125,000 125,000 Total short-term notes - related party $ 125,000 $ 125,000 Convertible notes payable, interest at 8 3 0.70 250,000 13 140,900 840,600 $ 1,605,000 $ 1,605,000 Total convertible notes 1,605,000 1,605,000 Less: current portion (1,605,000 ) (1,605,000 ) Long term convertible notes, including debt discount $ - $ - LONG TERM NOTES Note payable dated July 13, 2018, interest at 20 200,000 200,000 44,000 100,000 546,900 $ 500,000 $ 500,000 Note payable dated January 19, 2021, interest at an annual rate of 8 January 18, 2026 12,000 35,700 150,000 150,000 Note payable dated February 2, 2021, interest at an annual rate of 8 January 18, 2026 40,000 116,400 500,000 500,000 Note payable dated May 25, 2021, interest at an annual rate of 8 January 18, 2026 14,800 38,500 185,000 185,000 Note payable dated August 5, 2021, interest at an annual rate of 8 January 18, 2026 40,000 95,900 500,000 500,000 Note payable dated November 2, 2021, interest at an annual rate of 8 January 18, 2026 20,000 43,300 250,000 250,000 Note payable of $ 250,000 8 February 10, 2027 19,500 37,200 250,000 250,000 Other 18,700 9,900 Total long-term notes 2,353,700 2,344,900 Less: current portion (509,800 ) (504,300 ) Long term notes long-term, including debt discount $ 1,843,900 $ 1,840,600 Debt maturities as of December 31, 2023, are as follows: SCHEDULE OF DEBT MATURITIES Year Ending December 31, 2023(Past Due) $ 6,357,900 2024 - 2025 - 2026 1,593,900 2027 250,000 Thereafter - Debt maturities $ 8,201,800

RELATED PARTY TRANSACTIONS NOT

RELATED PARTY TRANSACTIONS NOT DISCLOSED ELSEWHERE	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS NOT DISCLOSED ELSEWHERE	NOTE 11 – RELATED PARTY TRANSACTIONS NOT DISCLOSED ELSEWHERE Notes payable and accrued interest, related parties Notes payable (See Note 11), and accrued interest due to certain related parties as of December 31, 2023, and 2022 are as follows: SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST December 31, December 31, 2023 2022 (unaudited) Short term notes $ 125,000 $ 125,000 Accrued interest 76,400 59,000 Total short-term notes and accrued interest - Related parties $ 201,400 $ 184,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 - COMMITMENTS AND CONTINGENCIES Operating Lease Commitments Future commitments under non-cancellable operating leases with terms longer than one year for office and warehouse space as of December 31, 2023, are as follows: SCHEDULE OF FUTURE COMMITMENTS UNDER NON-CANCELLABLE OPERATING LEASES Years Ending December 31, 2024 $ 90,900 2025 93,600 2026 64,000 2027 - 2028 - Thereafter - Total $ 248,500 For the years ended December 31, 2023, and 2022, rent expense, including prorated charges and net of sub-lease income, was $ 83,600 141,400

DISCONTINUED SEM OPERATIONS

DISCONTINUED SEM OPERATIONS	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED SEM OPERATIONS	NOTE 13 – DISCONTINUED SEM OPERATIONS On January 1, 2023, the Company’s board of directors, by unanimous consent, adopted a resolution to discontinue operations of the Company’s wholly owned subsidiary, SEM, LLC. For the years ended December 31, 2023 and 2022, all operations from SEMS have been reported as discontinued operations. The following table presents the assets and liabilities associated with the discontinued operations of SEM: SCHEDULE OF DISCONTINUED OPERATIONS December 30, December 31, 2023 2022 ASSETS Property and equipment, net $ 54,300 217,200 Total Assets held for sale $ 54,300 $ 217,200 LIABILITIES Accounts payable $ 25,700 40,800 Accrued liabilities 10,000 10,000 Current portion of long-term debt 7,200 25,400 Total current liabilities 42,900 76,200 Long-term debt - 9,200 Total liabilities held for sale $ 42,900 $ 85,400 Major classes of line items constituting pretax income on discontinued operations: 2023 2022 For the Years Ended December 31, 2023 2022 Services revenue $ - $ 120,400 Services costs - (300,500 ) General and administrative expenses (15,900 ) (96,200 ) Salaries and related expenses - (53,800 ) Other income (expense) 175,600 (800 ) Impairment loss - (319,700 ) Total income (expense) 159,700 (771,000 ) Operating income (loss) 159,700 (650,600 ) Income tax benefit - - Total income (loss) from discontinued operations $ 159,700 $ (650,600 )

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
EQUITY TRANSACTIONS	NOTE 14 – EQUITY TRANSACTIONS 2023 Common Stock Transactions During the year ended December 31, 2023, no new equity transactions have occurred. 2022 Common Stock Transactions During the year ended December 31, 2022, no new equity transactions have occurred. Non-controlling Interest The non-controlling interest presented in our condensed consolidated financial statements reflects a 46 49 Warrants In 2023 and 2022, no A summary of warrant activity for the year ended December 31, 2022, is presented as follows: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Exercise Number of Contractual Price Warrants Term in Years Balance as of December 31, 2021 $ 0.70 200,000 0.7 Granted - - Exercised - - Cancelled 0.70 (200,000 ) - Balance as of December 31, 2022 $ - - 0.0 Vested and exercisable as of December 31, 2022 $ - - 0.0

STOCK-BASED COMPENSATION AND EM

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN	NOTE 15 – STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN Except as noted below, we do not have a qualified stock option plan, but have issued stock purchase warrants and stock options on a discretionary basis to employees, directors, service providers, private placement participants and outside consultants. The Company utilizes ASC 718, Stock Compensation, Stock compensation expense for stock options is recognized on a straight-line basis over the vesting period of the award. The Company accounts for stock options as equity awards. A summary of stock option activity for the year ended December 31, 2023, and 2022 is presented as follows: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Weighted Average Average Average Number of Remaining Optioned Aggregate Exercise Optioned Contractual Grant Date Intrinsic Price Shares Term in Years Fair Value Value Balance as of December 31, 2021 $ 0.67 1,590,000 1.91 $ 0.04 $ - Granted - - - Exercised - - - Cancelled/expired 0.70 (500,000 ) 0.03 Balance as of December 31, 2022 $ 0.65 1,090,000 1.55 $ 0.04 $ - Granted - - - Exercised - - - Cancelled/expired 0.10 (90,000 ) 0.06 Balance as of December 31, 2023 $ 0.65 1,000,000 0.67 $ 0.04 $ - Vested and exercisable as of December 31, 2023 $ 0.65 1,000,000 0.67 $ 0.04 $ - For the years ended December 31, 2023, and 2022, we recorded stock-based compensation awarded to employees of $ 0 As of December 31, 2023, there was no unrecognized compensation cost related to non-vested stock options. Employee Benefit Plan The Company has a defined contribution 401(k) plan that covers substantially all employees. Additionally, at the discretion of management, the Company may make contributions to eligible participants, as defined. During the years ended December 31, 2023, and 2022, we made no contributions in each year.

NET EARNINGS (LOSS) PER SHARE

NET EARNINGS (LOSS) PER SHARE	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
NET EARNINGS (LOSS) PER SHARE	NOTE 16 – NET EARNINGS (LOSS) PER SHARE Basic net loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding. Diluted net loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive common shares. Potentially dilutive securities are excluded from the calculation when their effect would be anti-dilutive. For the year ended December 31, 2023, all potentially dilutive securities were excluded from the diluted share calculations as they were anti-dilutive as a result of the net loss incurred. Accordingly, basic shares equal diluted shares for the year ended December 31, 2023. Potentially dilutive securities were comprised of the following: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2023 2022 Years Ended December 31, 2023 2022 Options 1,000,000 1,090,000 Convertible notes payable, including accrued interest 3,493,700 3,292,400 Potentially dilutive securities 4,493,700 4,382,400

SEGMENT INFORMATION AND MAJOR S

SEGMENT INFORMATION AND MAJOR SEGMENT CUSTOMERS	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION AND MAJOR SEGMENT CUSTOMERS	NOTE 17 - SEGMENT INFORMATION AND MAJOR SEGMENT CUSTOMERS The Company currently has identified two segments as follows: MV, SEM, PelleChar, Environmental Solutions PWS Solid Waste The composition of our reportable segments is consistent with that used by our chief decision makers to evaluate performance and allocate resources. All of our operations are located in the U.S. The Company has not allocated corporate selling, general and administrative expenses, and stock-based compensation to the segments. All intercompany transactions have been eliminated. Segment information as of December 31, 2023, and 2022 and for the years then ended is as follows: SCHEDULE OF SEGMENT INFORMATION Years Ended December 31, 2023 Environmental Solid Solutions (2) Waste Corporate Total Revenue $ 2,899,600 $ - $ - $ 2,899,600 Depreciation and amortization (1) 22,300 - 300 22,600 Impairment loss - investments - - 182,200 182,200 Impairment loss - goodwill Impairment loss - other intangible assets - Interest expense 900 - 876,200 877,100 Net income (loss) attributable to SEER common stockholders 105,100 7,700 (2,485,600 ) (2,372,800 ) Capital expenditures (cash and noncash) 14,900 - - 14,900 Total assets $ 517,600 $ - $ 333,400 $ 851,000 2022 Environmental Solid Solutions (2) Waste Corporate Total Revenue $ 3,917,500 $ 100,000 $ - $ 4,017,500 Depreciation and amortization (1) 45,100 14,700 31,000 90,800 Impairment loss - goodwill 277,800 - - 277,800 Impairment loss - other intangible assets 41,900 - - 41,900 Interest expense 4,400 12,000 785,200 801,600 Net income (loss) attributable to SEER common stockholders (586,300 ) (141,900 ) (1,912,100 ) (2,640,300 ) Capital expenditures (cash and noncash) 18,400 - - 18,400 Total assets $ 1,103,400 $ 100 $ 540,900 $ 1,644,400 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles. (2) Includes discontinued operations of SEM.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 18 - INCOME TAXES As of December 31, 2023, we estimate we will have net operating loss carryforwards available to offset future federal income tax of approximately $ 26.5 2029 2038 Under the Tax Reform Act of 1986, the amount of and the benefit from net operating losses that can be carried forward may be limited in certain circumstances. Events that may cause changes in our tax carryovers include, but are not limited to, a cumulative ownership change of more than 50% over a three-year period. Therefore, the amount available to offset future taxable income may be limited. We carry a deferred tax valuation allowance equal to 100% of total deferred assets. In recording this allowance, we have considered a number of factors, but chiefly, our operating losses from inception. We have concluded that a valuation allowance is required for 100% of the total deferred tax assets as it is more likely than not that the deferred tax assets will not be realized. The non-current deferred tax asset is summarized below: SCHEDULE OF NON-CURRENT DEFERRED TAX ASSETS 2023 2022 Deferred tax assets Net operating loss carry forwards $ 6,800,000 $ 6,245,000 Intangible and fixed assets 5,000 75,000 Other 15,000 50,000 Total deferred tax assets 6,820,000 6,370,000 Deferred tax liabilities Depreciation and amortization - - Valuation allowance (6,820,000 ) (6,370,000 ) Net deferred tax asset $ - $ - The benefit for income taxes differed from the amount computed using the U.S. federal income tax rate of 21 SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) 2023 2022 Income tax benefit $ 500,000 $ 570,000 Non-deducible items (2,000 ) (18,000 ) State and other benefits included in valuation (7,000 ) 103,000 Provision to return adjustments - 55,000 Impairment of intangible assets - 82,000 Impairment of investment (38,000 ) - Exclusion of income (losses) of pass-through entity (3,000 ) 55,000 Other - 43,000 Change in valuation allowance (450,000 ) (890,000 ) Income tax benefit $ - $ -

ENVIRONMENTAL COMPLIANCE

ENVIRONMENTAL COMPLIANCE	12 Months Ended
	Dec. 31, 2023
Environmental Remediation Obligations [Abstract]
ENVIRONMENTAL COMPLIANCE	NOTE 19 – ENVIRONMENTAL COMPLIANCE Significant federal environmental laws affecting us are the Resource Conservation and Recovery Act (“RCRA”), the Comprehensive Environmental Response, Compensation and Liability Act (“CERCLA”), also known as the “Superfund Act”, the Clean Air Act, the Clean Water Act and the Toxic Substances Control Act (“TSCA”). Pursuant to the EPA’s authorization of the RCRA equivalent programs, a number of states have regulatory programs governing the operations and permitting of hazardous waste facilities. Our facilities are regulated pursuant to state statutes, including those addressing clean water and clean air. Our facilities are also subject to local siting, zoning and land use restrictions. We believe we are in substantial compliance with all federal, state and local laws regulating our business.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 20 – SUBSEQUENT EVENTS In January 2024, the Company received proceeds of $ 150,000 8 January 2025 In April 2024, the Company received proceeds of $ 200,000 8%

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the cash flows used in the impairment testing of definite lived tangible and intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; revenue recognition method for perpetual technology license agreements; share-based compensation; discontinued operations future consideration and carrying amounts of equity investments. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain reclassifications have been made in 2022 consolidated financial statements to conform to the 2023 presentation. These reclassifications have no effect on net income for the year ended December 31, 2022.
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid debt investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. Periodically, we maintain deposits in financial institutions in excess of federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents. As of December 31, 2023, and 2022, we did not hold any assets that would be deemed to be cash equivalents.
Accounts Receivable and Concentration of Credit Risk	Accounts Receivable and Concentration of Credit Risk Accounts receivable are recorded at the invoiced amounts less an allowance for doubtful accounts. The allowance for doubtful accounts is based on our estimate of the amount of probable credit losses in our accounts receivable. We determine the allowance for doubtful accounts based upon an aging of accounts receivable, historical experience and management judgment. Accounts receivable balances are periodically reviewed for collectability, and balances are charged off against the allowance when we determine that the potential for recovery is remote. An allowance for credit losses of approximately $ 24,200 179,000 We are exposed to credit risk in the normal course of business, primarily related to accounts receivable. Our customers operate primarily in the oil production and refining, biogas generating landfill and wastewater treatment industries in the United States. Accordingly, we are affected by the economic conditions in these industries as well as general economic conditions in the United States. To limit credit risk, management periodically reviews and evaluates the financial condition of its customers and maintains an allowance for doubtful accounts. As of December 31, 2023, we had three customers who comprised 10% or more of our accounts receivable and had a balance of approximately $ 289,100 461,700 For the year ended December 31, 2023, we had two customers who each had sales in excess of 10% of our revenue and they represented approximately 29 23 % of total revenue.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value and maintained on a first in, first out basis and includes the following amounts at December 31: SCHEDULE OF INVENTORY December 31, 2023 December 31, 2022 Finished goods $ 16,800 $ 9,400 Inventory, net $ 16,800 $ 9,400
Vendor Concentration	Vendor Concentration The Company has purchases from three vendors in both 2023 and 2022, each comprising more that 10% of total purchases. The Company does not believe it is substantially dependent upon nor exposed to any significant concentration risk related to purchases from any single vendor.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of our financial instruments, including accounts receivable and accounts payable, are carried at cost, which approximates their fair value due to their short-term maturities. We believe that the carrying value of notes payable with third parties, including their current portion, approximate their fair value, as those instruments carry market interest rates based on our current financial condition and liquidity. Receivables and payables, due to short term nature, approximate their fair values.
Fair Value	Fair Value As defined in authoritative guidance, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (“exit price”). To estimate fair value, the Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated or generally unobservable. The authoritative guidance establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (“Level 1” measurements) and the lowest priority to unobservable inputs (“Level 3” measurements). The three levels of the fair value hierarchy are as follows: Level 1 - Observable inputs such as quoted prices in active markets at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Other inputs that are observable, directly or indirectly, such as quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3 - Unobservable inputs for which there is little or no market data and which the Company makes its own assumptions about how market participants would price the assets and liabilities. In instances in which multiple levels of inputs are used to measure fair value, hierarchy classification is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost less accumulated depreciation. Expenditures for replacements, renewals and betterments are capitalized. Repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets of generally five seven years five ten years three years Leasehold improvements are amortized using the straight-line method over the shorter of the lease term (including reasonably assured renewal periods), which range from three seven years
Goodwill and Intangible Assets	Goodwill and Intangible Assets Intangible Assets. Intangible assets deemed to have finite lives are amortized on a straight-line basis over their estimated useful lives, where the useful life is the period over which the asset is expected to contribute directly, or indirectly, to our future cash flows. Intangible assets are reviewed for impairment on an interim basis when certain events or circumstances exist. For amortizable intangible assets, impairment exists when the carrying amount of the intangible asset exceeds its fair value. At least annually, the remaining useful life is evaluated. An intangible asset with an indefinite useful life is not amortized but assessed for impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment, the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment exists. If it is determined that it is not more likely than not that an impairment exists, a quantitative impairment test is not necessary. If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized, the loss establishes the new cost basis of the asset that is amortized over the remaining useful life of that asset, if any. Subsequent reversal of impairment losses is not permitted. Goodwill represents the excess of purchase price of acquired businesses over the fair value of the assets acquired and liabilities assumed. Goodwill is allocated to the reporting unit in which the business that created the goodwill resides. The Company evaluates the recoverability of goodwill annually; however, we could be required to evaluate the recoverability of goodwill more often if impairment indicators exist. In 2022, we early adopted ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment 277,800
Impairment of Long-lived Assets	Impairment of Long-lived Assets We evaluate the carrying value of long-lived assets for impairment on an annual basis or whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. Further testing of specific assets or grouping of assets is required when undiscounted future cash flows associated with the assets is less than their carrying amounts. An asset is considered to be impaired when the anticipated undiscounted future cash flows of an asset group are estimated to be less than its carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. Fair value estimates are based on assumptions concerning the amount and timing of estimated future cash flows.
Revenue Recognition	Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3)
Stock-based Compensation	Stock-based Compensation We account for stock-based awards at fair value on the date of grant and recognize compensation over the service period that they are expected to vest. We estimate the fair value of stock options and stock purchase warrants using the Black-Scholes option pricing model. The estimated value of the portion of a stock-based award that is ultimately expected to vest, taking into consideration estimated forfeitures, is recognized as expense over the requisite service periods. The estimate of stock awards that will ultimately vest requires judgment, and to the extent that actual forfeitures differ from estimated forfeitures, such differences are accounted for using the simplified method to estimate the expected term of the option and recorded in the period that estimates are revised.
Research and Development	Research and Development Research and development (“R&D”) costs are charged to expense as incurred and are included in selling, general and administrative costs in the accompanying consolidated statement of operations. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $ 0
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the years ended December 31, 2023, and 2022 the Company recognized no The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No The Company has filed federal and state tax returns through December 31, 2022. The tax periods for the years ending December 31, 2020, through 2022 are open to examination by federal and state authorities.
Recently issued accounting pronouncements	Recently issued accounting pronouncements Changes to accounting principles generally accepted in the United States of America (U.S. GAAP) are established by the Financial Accounting Standards Board (FASB) in the form of accounting standards updates (ASU’s) to the FASB’s Accounting Standards Codification. The Company considers the applicability and impact of all new or revised ASU’s. In March 2020, No. 2020 04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting 2020 04 January 2021, 2021 01, Reference Rate Reform Scope December 2022, 2022 06, Reference Rate Reform Deferral of the Sunset Date of Topic 848 2020 04 December 31, 2024. not In June 2016, No. 2016 13, Financial Instruments Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments 2016 13 November 19, 2019, 2016 13 December 15, 2022,

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF INVENTORY	Inventories are stated at the lower of cost or net realizable value and maintained on a first in, first out basis and includes the following amounts at December 31: SCHEDULE OF INVENTORY December 31, 2023 December 31, 2022 Finished goods $ 16,800 $ 9,400 Inventory, net $ 16,800 $ 9,400

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue:
SCHEDULE OF DISAGGREGATION OF REVENUE	Disaggregation of Revenue SCHEDULE OF DISAGGREGATION OF REVENUE Environmental Solutions Solid Waste Total Year ended December 31, 2023 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 2,121,500 $ - $ 2,121,500 Media sales 778,100 - 778,100 Total Revenue $ 2,899,600 $ - $ 2,899,600 Environmental Solutions Solid Waste Total Year ended December 31, 2022 Environmental Solutions Solid Waste Total Sources of Revenue Product sales (1) $ 2,826,700 - $ 2,826,700 Media sales 1,090,800 - 1,090,800 Management fees - 100,000 100,000 Total Revenue $ 3,917,500 $ 100,000 $ 4,017,500 (1) Excludes $ 120,400
SCHEDULE OF CONTRACT BALANCES	The opening and closing balances of the Company’s accounts receivables, contract assets, and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES Contract Liabilities Accounts Receivable, net Contract Assets Contract Liabilities Deferred Revenue (current) Deferred Revenue (non-current) Balance as of December 31, 2023 $ 340,800 $ 17,000 $ 829,800 $ 43,300 $ - Balance as of December 31, 2022 640,500 138,700 536,000 - - Increase (decrease) $ (299,700 ) $ (121,700 ) $ 293,800 $ 43,300 $ -

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT December 31, 2023 December 31, 2022 Field and shop equipment $ 398,100 $ 395,000 Vehicles 72,500 72,500 Waste destruction equipment, placed in service - - Furniture and office equipment 255,400 333,800 Leasehold improvements 36,200 36,200 Building and improvements - - Land - - Property and equipment, gross 762,200 837,500 Less: accumulated depreciation and amortization (728,600 ) (798,900 ) Property and equipment, net $ 33,600 $ 38,600

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	Intangible assets were comprised of the following: SCHEDULE OF INTANGIBLE ASSETS December 31, 2023 Gross carrying amount Accumulated amortization Impairment Net carrying value Goodwill $ - $ - $ - $ - Customer list 42,500 (42,500 ) - - Technology 684,000 (666,100 ) - 17,900 Trade name 54,900 (54,900 ) - - $ 781,400 $ (763,500 ) $ - $ 17,900 December 31, 2022 Gross carrying amount Accumulated amortization Impairment Net carrying value Goodwill $ 277,800 $ - $ (277,800 ) $ - Customer list 42,500 (42,500 ) - - Technology 875,900 (813,300 ) (41,900 ) 20,700 Trade name 54,900 (54,900 ) - - $ 1,251,100 $ (910,700 ) $ (319,700 ) $ 20,700

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases
SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES	Information related to the Company’s right-of-use assets and related lease liabilities were as follows: SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES Years Ended December 31, 2023 2022 Cash paid for operating lease liabilities $ 88,300 $ 85,700 Weighted-average remaining lease term 44 months 56 months Weighted-average discount rate 10 % 10 %
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	Maturities of lease liabilities as of December 31, 2023 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2024 $ 90,900 2025 93,600 2026 64,000 2027 - 2028 - Thereafter - Total operating lease 248,500 Less imputed interest (30,900 ) Total lease liabilities 217,600

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES	Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES December 31, 2023 December 31, 2022 Accrued compensation and related taxes $ 89,000 $ 81,900 Accrued interest 3,386,700 2,562,300 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 51,000 57,000 Other 82,600 102,600 Total Accrued Liabilities $ 3,759,300 $ 2,953,800

UNCOMPLETED CONTRACTS (Tables)

UNCOMPLETED CONTRACTS (Tables)	12 Months Ended
	Dec. 31, 2023
Contractors [Abstract]
SCHEDULE OF UNCOMPLETED CONTRACTS	Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS December 31, December 31, 2023 2022 Revenue recognized $ 621,800 $ 440,200 Less: billings to date (604,800 ) (301,500 ) Contract assets 17,000 138,700 Billings to date 2,262,000 2,849,400 Revenue recognized (1,432,200 ) (2,313,400 ) Contract liabilities $ 829,800 $ 536,000

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	Debt as of December 31, 2023, and 2022 was comprised of the following: SCHEDULE OF DEBT Deember 31, December 31, 2023 2022 SHORT TERM NOTES Secured short term note payable dated October 13, 2017 with principal and interest due 60 4,000 400 6,400 40,000 80,000 100,000 100,000 Secured short term note payable dated November 6, 2017 with principal and interest due 60 5,000 400 7,400 50,000 100,000 125,000 125,000 Note payable dated November 20, 2017, interest at 30 February 28, 2018 During 2018, a verbal agreement was made to allow month-to-month extension of the due date as long as interest payments were made monthly. The Company made interest payments totaling $ 84,100 37,726 1,900 140,000 465,100 298,100 298,100 Secured short term note payable dated February 1, 2019 with principal and interest due 90 The note requires a one-time fee in the amount of $ 15,000 1,500 30,000 50,000 100,000 30,000 500,000 500,000 Secured short term note payable dated July 2, 2019 with principal and interest due 60 500,000 37,300 12 12,000 54,000 100,000 100,000 Secured short term note payable dated July 18, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 5,000 500 15,000 30,000 10,000 150,000 150,000 Secured short term note payable dated October 17, 2019 with principal and interest due 6 200,000 13,000 200,000 20,000 15 45,000 189,500 300,000 300,000 Secured short term note payable dated December 14, 2019 with principal and interest due 6 250,000 16,300 15 67,500 273,300 450,000 450,000 Secured short term note payable dated March 16, 2020, maturing on March 15, 2021 14 60,000 0.10 3 3,500 14,000 53,100 100,000 100,000 Secured short term note payable dated March 17, 2020, maturing on March 16, 2021 14 30,000 0.10 3 2,000 7,000 26,500 50,000 50,000 Secured short term note payable dated July 8, 2020, maturing on December 7, 2020 15 200,000 11,300 33,000 114,900 220,000 220,000 Unsecured short term note payable dated August 18, 2020, maturing on November 17, 2020 15 18,000 60,600 120,000 120,000 Secured short term note payable dated September 3, 2020, maturing on December 4, 2020 15 42,000 139,700 280,000 280,000 A secured note payable of $ 500,000 10 August 15, 2023 25,000 50,000 50,000 68,800 500,000 500,000 An unsecured note of $ 100,000 8 8,000 11,600 100,000 100,000 Secured short term note payable dated November 17, 2022, interest at an annual rate of 12 0 - 125,000 An secured note of $ 350,000 8 26,500 26,500 350,000 - An secured note of $ 300,000 8 19,500 19,500 300,000 - An secured note of $ 200,000 8 9,800 9,800 200,000 - Total Short-term notes $ 4,243,100 $ 3,518,100 Secured short term note payable dated August 21, 2019 with principal and interest due 60 4,150 415 600 28,800 12,000 76,400 125,000 125,000 Total short-term notes - related party $ 125,000 $ 125,000 Convertible notes payable, interest at 8 3 0.70 250,000 13 140,900 840,600 $ 1,605,000 $ 1,605,000 Total convertible notes 1,605,000 1,605,000 Less: current portion (1,605,000 ) (1,605,000 ) Long term convertible notes, including debt discount $ - $ - LONG TERM NOTES Note payable dated July 13, 2018, interest at 20 200,000 200,000 44,000 100,000 546,900 $ 500,000 $ 500,000 Note payable dated January 19, 2021, interest at an annual rate of 8 January 18, 2026 12,000 35,700 150,000 150,000 Note payable dated February 2, 2021, interest at an annual rate of 8 January 18, 2026 40,000 116,400 500,000 500,000 Note payable dated May 25, 2021, interest at an annual rate of 8 January 18, 2026 14,800 38,500 185,000 185,000 Note payable dated August 5, 2021, interest at an annual rate of 8 January 18, 2026 40,000 95,900 500,000 500,000 Note payable dated November 2, 2021, interest at an annual rate of 8 January 18, 2026 20,000 43,300 250,000 250,000 Note payable of $ 250,000 8 February 10, 2027 19,500 37,200 250,000 250,000 Other 18,700 9,900 Total long-term notes 2,353,700 2,344,900 Less: current portion (509,800 ) (504,300 ) Long term notes long-term, including debt discount $ 1,843,900 $ 1,840,600
SCHEDULE OF DEBT MATURITIES	Debt maturities as of December 31, 2023, are as follows: SCHEDULE OF DEBT MATURITIES Year Ending December 31, 2023(Past Due) $ 6,357,900 2024 - 2025 - 2026 1,593,900 2027 250,000 Thereafter - Debt maturities $ 8,201,800

RELATED PARTY TRANSACTIONS NO_2

RELATED PARTY TRANSACTIONS NOT DISCLOSED ELSEWHERE (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST	Notes payable (See Note 11), and accrued interest due to certain related parties as of December 31, 2023, and 2022 are as follows: SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST December 31, December 31, 2023 2022 (unaudited) Short term notes $ 125,000 $ 125,000 Accrued interest 76,400 59,000 Total short-term notes and accrued interest - Related parties $ 201,400 $ 184,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2023
Office and Warehouse Space [Member]
Lessee, Lease, Description [Line Items]
SCHEDULE OF FUTURE COMMITMENTS UNDER NON-CANCELLABLE OPERATING LEASES	Future commitments under non-cancellable operating leases with terms longer than one year for office and warehouse space as of December 31, 2023, are as follows: SCHEDULE OF FUTURE COMMITMENTS UNDER NON-CANCELLABLE OPERATING LEASES Years Ending December 31, 2024 $ 90,900 2025 93,600 2026 64,000 2027 - 2028 - Thereafter - Total $ 248,500

DISCONTINUED SEM OPERATIONS (Ta

DISCONTINUED SEM OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS	The following table presents the assets and liabilities associated with the discontinued operations of SEM: SCHEDULE OF DISCONTINUED OPERATIONS December 30, December 31, 2023 2022 ASSETS Property and equipment, net $ 54,300 217,200 Total Assets held for sale $ 54,300 $ 217,200 LIABILITIES Accounts payable $ 25,700 40,800 Accrued liabilities 10,000 10,000 Current portion of long-term debt 7,200 25,400 Total current liabilities 42,900 76,200 Long-term debt - 9,200 Total liabilities held for sale $ 42,900 $ 85,400 Major classes of line items constituting pretax income on discontinued operations: 2023 2022 For the Years Ended December 31, 2023 2022 Services revenue $ - $ 120,400 Services costs - (300,500 ) General and administrative expenses (15,900 ) (96,200 ) Salaries and related expenses - (53,800 ) Other income (expense) 175,600 (800 ) Impairment loss - (319,700 ) Total income (expense) 159,700 (771,000 ) Operating income (loss) 159,700 (650,600 ) Income tax benefit - - Total income (loss) from discontinued operations $ 159,700 $ (650,600 )

EQUITY TRANSACTIONS (Tables)

EQUITY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
SCHEDULE OF WARRANT ACTIVITY	A summary of warrant activity for the year ended December 31, 2022, is presented as follows: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Exercise Number of Contractual Price Warrants Term in Years Balance as of December 31, 2021 $ 0.70 200,000 0.7 Granted - - Exercised - - Cancelled 0.70 (200,000 ) - Balance as of December 31, 2022 $ - - 0.0 Vested and exercisable as of December 31, 2022 $ - - 0.0

STOCK-BASED COMPENSATION AND _2

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of stock option activity for the year ended December 31, 2023, and 2022 is presented as follows: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Weighted Average Average Average Number of Remaining Optioned Aggregate Exercise Optioned Contractual Grant Date Intrinsic Price Shares Term in Years Fair Value Value Balance as of December 31, 2021 $ 0.67 1,590,000 1.91 $ 0.04 $ - Granted - - - Exercised - - - Cancelled/expired 0.70 (500,000 ) 0.03 Balance as of December 31, 2022 $ 0.65 1,090,000 1.55 $ 0.04 $ - Granted - - - Exercised - - - Cancelled/expired 0.10 (90,000 ) 0.06 Balance as of December 31, 2023 $ 0.65 1,000,000 0.67 $ 0.04 $ - Vested and exercisable as of December 31, 2023 $ 0.65 1,000,000 0.67 $ 0.04 $ -

NET EARNINGS (LOSS) PER SHARE (

NET EARNINGS (LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES	Potentially dilutive securities were comprised of the following: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2023 2022 Years Ended December 31, 2023 2022 Options 1,000,000 1,090,000 Convertible notes payable, including accrued interest 3,493,700 3,292,400 Potentially dilutive securities 4,493,700 4,382,400

SEGMENT INFORMATION AND MAJOR_2

SEGMENT INFORMATION AND MAJOR SEGMENT CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	Segment information as of December 31, 2023, and 2022 and for the years then ended is as follows: SCHEDULE OF SEGMENT INFORMATION Years Ended December 31, 2023 Environmental Solid Solutions (2) Waste Corporate Total Revenue $ 2,899,600 $ - $ - $ 2,899,600 Depreciation and amortization (1) 22,300 - 300 22,600 Impairment loss - investments - - 182,200 182,200 Impairment loss - goodwill Impairment loss - other intangible assets - Interest expense 900 - 876,200 877,100 Net income (loss) attributable to SEER common stockholders 105,100 7,700 (2,485,600 ) (2,372,800 ) Capital expenditures (cash and noncash) 14,900 - - 14,900 Total assets $ 517,600 $ - $ 333,400 $ 851,000 2022 Environmental Solid Solutions (2) Waste Corporate Total Revenue $ 3,917,500 $ 100,000 $ - $ 4,017,500 Depreciation and amortization (1) 45,100 14,700 31,000 90,800 Impairment loss - goodwill 277,800 - - 277,800 Impairment loss - other intangible assets 41,900 - - 41,900 Interest expense 4,400 12,000 785,200 801,600 Net income (loss) attributable to SEER common stockholders (586,300 ) (141,900 ) (1,912,100 ) (2,640,300 ) Capital expenditures (cash and noncash) 18,400 - - 18,400 Total assets $ 1,103,400 $ 100 $ 540,900 $ 1,644,400 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles. (2) Includes discontinued operations of SEM.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF NON-CURRENT DEFERRED TAX ASSETS	The non-current deferred tax asset is summarized below: SCHEDULE OF NON-CURRENT DEFERRED TAX ASSETS 2023 2022 Deferred tax assets Net operating loss carry forwards $ 6,800,000 $ 6,245,000 Intangible and fixed assets 5,000 75,000 Other 15,000 50,000 Total deferred tax assets 6,820,000 6,370,000 Deferred tax liabilities Depreciation and amortization - - Valuation allowance (6,820,000 ) (6,370,000 ) Net deferred tax asset $ - $ -
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT)	The benefit for income taxes differed from the amount computed using the U.S. federal income tax rate of 21 SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) 2023 2022 Income tax benefit $ 500,000 $ 570,000 Non-deducible items (2,000 ) (18,000 ) State and other benefits included in valuation (7,000 ) 103,000 Provision to return adjustments - 55,000 Impairment of intangible assets - 82,000 Impairment of investment (38,000 ) - Exclusion of income (losses) of pass-through entity (3,000 ) 55,000 Other - 43,000 Change in valuation allowance (450,000 ) (890,000 ) Income tax benefit $ - $ -

ORGANIZATION AND FINANCIAL CO_2

ORGANIZATION AND FINANCIAL CONDITION (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Accumulated deficit	$ 34,400,000
Net loss from continuing operations	2,400,000
Working capital deficit	11,600,000
Short term and long term debt	900,000
Principal payments of short term notes	200,000
Net cash provided by (used in) financing activities	$ 650,300	$ 865,000
Paragon Waste Solutions, LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Noncontrolling interest, ownership percentage	54%
PelleChar, LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Noncontrolling interest, ownership percentage	51%

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Finished goods	$ 16,800	$ 9,400
Inventory, net	$ 16,800	$ 9,400

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Allowance for doubtful accounts	$ 24,200	$ 179,000
Accounts receivable, after allowance for credit loss	340,800	640,500
Goodwill impairment loss	277,800	277,800	$ 0
Research and development expense	0	0
Unrecognized tax benefits, period increase (decrease)	0	0
Interest and penalties related to uncertain tax positions	$ 0	0
Equipment [Member] | Minimum [Member]
Product Information [Line Items]
Estimated useful lives	5 years
Equipment [Member] | Maximum [Member]
Product Information [Line Items]
Estimated useful lives	7 years
Vehicles [Member] | Minimum [Member]
Product Information [Line Items]
Estimated useful lives	5 years
Vehicles [Member] | Maximum [Member]
Product Information [Line Items]
Estimated useful lives	10 years
Computer Equipment [Member]
Product Information [Line Items]
Estimated useful lives	3 years
Leasehold Improvements [Member] | Minimum [Member]
Product Information [Line Items]
Estimated useful lives	3 years
Leasehold Improvements [Member] | Maximum [Member]
Product Information [Line Items]
Estimated useful lives	7 years
Three Customers [Member]
Product Information [Line Items]
Accounts receivable, after allowance for credit loss	$ 289,100
Four Customers [Member]
Product Information [Line Items]
Accounts receivable, after allowance for credit loss		$ 461,700
Two Customer [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage	29%	23%

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Total Revenue	$ 2,899,600	$ 4,017,500
Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	2,121,500	2,826,700	[1]
Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	778,100	1,090,800
Management Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue		100,000
Environmental Solutions [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	2,899,600	3,917,500
Environmental Solutions [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	2,121,500	2,826,700	[1]
Environmental Solutions [Member] | Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	778,100	1,090,800
Environmental Solutions [Member] | Management Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Solid Waste [Member]
Disaggregation of Revenue [Line Items]
Total Revenue		100,000
Solid Waste [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue			[1]
Solid Waste [Member] | Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Solid Waste [Member] | Management Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue		$ 100,000
[1]Excludes $ 120,400

SCHEDULE OF DISAGGREGATION OF_2

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue from discontinued operations	$ 2,899,600	$ 4,017,500
Product Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue from discontinued operations		$ 120,400

SCHEDULE OF CONTRACT BALANCES (

SCHEDULE OF CONTRACT BALANCES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue:
Accounts Receivable, net	$ 340,800	$ 640,500
Contract Assets	17,000	138,700
Contract Liabilities	829,800	536,000
Deferred Revenue (current)	43,300
Deferred Revenue (noncurrent)
Increase (decrease) in Accounts Receivable, net	(299,700)
Increase (decrease) in Contract Assets	(121,700)	135,100
Increase (decrease) in Contract Liabilities	293,800	$ 10,100
Deferred Revenue (current), Increase (decrease)	43,300
Deferred Revenue (non-current), Increase (decrease)

REVENUE (Details Narrative)

REVENUE (Details Narrative) $ in Millions	Dec. 31, 2023 USD ($)
Revenue remaining performance obligations	$ 1.7
Next Twelve Months [Member]
Revenue remaining performance obligations, percentage	85%

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 762,200	$ 837,500
Less: accumulated depreciation and amortization	(728,600)	(798,900)
Property and equipment, net	33,600	38,600
Field and Shop Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	398,100	395,000
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	72,500	72,500
Waste Destruction Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	255,400	333,800
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	36,200	36,200
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	$ 19,500	$ 44,600
Impairment charges	0	0
Cost of Sales [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	19,500	33,600
Selling, General and Administrative Expenses [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	$ 0	$ 11,000

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 781,400	$ 1,251,100
Accumulated amortization	(763,500)	(910,700)
Impairment		(319,700)
Net carrying value	17,900	20,700
Goodwill [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		277,800
Accumulated amortization
Impairment		(277,800)
Net carrying value
Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	42,500	42,500
Accumulated amortization	(42,500)	(42,500)
Impairment
Net carrying value
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	684,000	875,900
Accumulated amortization	(666,100)	(813,300)
Impairment		(41,900)
Net carrying value	17,900	20,700
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	54,900	54,900
Accumulated amortization	(54,900)	(54,900)
Impairment
Net carrying value

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Impairment of goodwil	$ 277,800	$ 277,800	$ 0
Selling, General and Administrative Expenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 2,700	$ 19,900
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of the intangible assets	7 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of the intangible assets	20 years

SCHEDULE OF RIGHT-OF-USE-ASSETS

SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases
Cash paid for operating lease liabilities	$ 88,300	$ 85,700
Weighted-average remaining lease term	44 months	56 months
Weighted-average discount rate	10%	10%

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details)	Dec. 31, 2023 USD ($)
Leases
2024	$ 90,900
2025	93,600
2026	64,000
2027
2028
Thereafter
Total operating lease	248,500
Less imputed interest	(30,900)
Total lease liabilities	$ 217,600

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Lease renewal term	1 year
Operating lease right of use asset	$ 191,300	$ 249,700
Operating lease liability	217,600
Operating lease costs	$ 83,600
Minimum [Member]
Lease term	1 year
Maximum [Member]
Lease term	8 years

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued compensation and related taxes	$ 89,000	$ 81,900
Accrued interest	3,386,700	2,562,300
Accrued settlement/litigation claims	150,000	150,000
Warranty and defect claims	51,000	57,000
Other	82,600	102,600
Total Accrued Liabilities	$ 3,759,300	$ 2,953,800

SCHEDULE OF UNCOMPLETED CONTRAC

SCHEDULE OF UNCOMPLETED CONTRACTS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Contractors [Abstract]
Revenue recognized	$ 621,800	$ 440,200
Less: billings to date	(604,800)	(301,500)
Contract assets	17,000	138,700
Billings to date	2,262,000	2,849,400
Revenue recognized	(1,432,200)	(2,313,400)
Contract liabilities	$ 829,800	$ 536,000

INVESTMENT IN PARAGON WASTE S_2

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
	Nov. 17, 2014	Jun. 30, 2012	Mar. 31, 2012	Aug. 31, 2011	Dec. 31, 2023	Dec. 31, 2010	Jul. 20, 2022	Dec. 31, 2017
Working capital					$ 6,400,000
Investment in PSMW							$ 182,200
Irrevocable License and Royalty Agreement [Member]
Percentage of royalty revenue			5%
Exclusive Licensing and Equipment Lease Agreement [Member] | Medical Waste Services, LLC [Member]
Non-refundable initial licensing fee	$ 225,000
Percentage of net operating profits to be distributed	50%
Paragon Waste Solutions, LLC [Member]
Equity percentage					54%
Black Stone Management Services, LLC [Member]
Equity percentage					36%
Two Related Parties [Member]
Equity percentage					5%
Paragon Southwest Medical Waste [Member]
Equity percentage							20%
Paragon Waste Solutions, LLC [Member]
Number of membership units acquired						600,000
Black Stone Management Services, LLC [Member]
Number of membership units acquired						400,000
Number of shares issued for acquired of intellectual property				1,000,000
Value of shares issued for acquired of intellectual property				$ 100,000
CoronaLux [Member]
Investment owned, face amount								$ 600,000
Investment owned at cost								$ 525,700
Paragon Waste Solutions, LLC [Member]
Subsidiary or Equity Method Investee, Cumulative Number of Shares Issued for All Transactions						1,000,000
Paragon Waste Solutions, LLC [Member] | Mr. J John Combs III [Member]
Percentage of allocated membership unit		10%

SCHEDULE OF DEBT (Details) (Par

SCHEDULE OF DEBT (Details) (Parenthetical) - USD ($)

12 Months Ended

Aug. 15, 2022

Feb. 11, 2022

Nov. 02, 2021

Aug. 05, 2021

May 25, 2021

Feb. 02, 2021

Jan. 19, 2021

Sep. 03, 2020

Aug. 18, 2020

Jul. 08, 2020

Apr. 24, 2020

Mar. 17, 2020

Mar. 16, 2020

Dec. 14, 2019

Oct. 17, 2019

Aug. 21, 2019

Jul. 18, 2019

Jul. 02, 2019

Feb. 01, 2019

Jul. 13, 2018

Nov. 20, 2017

Nov. 06, 2017

Oct. 13, 2017

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2018

Mar. 16, 2023

Mar. 10, 2023

Jan. 20, 2023

Nov. 17, 2022

Jul. 20, 2022

Short-Term Debt [Line Items]

Interest expense

$ 877,100

$ 801,600

Options maturity period

1 year 6 months 18 days

1 year 10 months 28 days

Convertible Notes Payable [Member]

Short-Term Debt [Line Items]

Debt instrument term

3 years

Debt instrument, interest rate

8%

Unpaid interest

$ 840,600

Interest expense - debt

$ 140,900

Debt instrument conversion price per shares

$ 0.70

Convertible Notes Payable [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate increase

13%

Convertible Notes Payable One [Member] | Officer [Member]

Short-Term Debt [Line Items]

Debt instrument principle amount

$ 250,000

Note Payable Dated July 13, 2018 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

20%

Number of shares issued during the period, value

$ 44,000

Number of shares issued during the period

200,000

Unpaid interest

546,900

Interest expense

100,000

Shares of restricted common stock

200,000

Note Payable Dated January 19, 2021 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Debt maturity date

Jan. 18, 2026

Unpaid interest

35,700

Interest expense

12,000

Note Payable Dated February 2, 2021 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Debt maturity date

Jan. 18, 2026

Unpaid interest

116,400

Interest expense

40,000

Note Payable Date May 25, 2021 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Debt maturity date

Jan. 18, 2026

Unpaid interest

38,500

Interest expense

14,800

Note Payable Date August 5, 2021 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Debt maturity date

Jan. 18, 2026

Unpaid interest

95,900

Interest expense

40,000

Note Payable Date November 2, 2021 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Debt maturity date

Jan. 18, 2026

Unpaid interest

43,300

Interest expense

20,000

Note Payable Dated February 11, 2022 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Debt maturity date

Feb. 10, 2027

Unpaid interest

37,200

Interest expense

19,500

Note payable

$ 250,000

Secured Short Term Note Payable Dated October 13, 2017 [Member]

Short-Term Debt [Line Items]

Debt instrument term

60 days

Debt instrument, fee amount

$ 6,400

Secured Short Term Note Payable Dated October 13, 2017 [Member] | Past Original Maturity for Months 3 Through 6 [Member]

Short-Term Debt [Line Items]

Debt instrument issuance of restricted stock as penalty

40,000

Secured Short Term Note Payable Dated October 13, 2017 [Member] | Past Original Maturity Beginning in Month 7 Until Paid in Full [Member]

Short-Term Debt [Line Items]

Debt instrument issuance of restricted stock as penalty

80,000

Secured Short Term Note Payable Dated October 13, 2017 [Member] | First Two Weeks [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 4,000

Secured Short Term Note Payable Dated October 13, 2017 [Member] | Week 3-8 [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 400

Secured Short Term Note Payable Dated November 6, 2017 [Member]

Short-Term Debt [Line Items]

Debt instrument term

60 days

Debt instrument, fee amount

$ 7,400

Secured Short Term Note Payable Dated November 6, 2017 [Member] | Past Original Maturity for Months 3 Through 6 [Member]

Short-Term Debt [Line Items]

Debt instrument issuance of restricted stock as penalty

50,000

Secured Short Term Note Payable Dated November 6, 2017 [Member] | Past Original Maturity Beginning in Month 7 Until Paid in Full [Member]

Short-Term Debt [Line Items]

Debt instrument issuance of restricted stock as penalty

100,000

Secured Short Term Note Payable Dated November 6, 2017 [Member] | First Two Weeks [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 5,000

Secured Short Term Note Payable Dated November 6, 2017 [Member] | Week 3-8 [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 400

Note Payable Dated November 20, 2017 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

30%

Debt maturity date

Feb. 28, 2018

Debt instrument, maturity date description

During 2018, a verbal agreement was made to allow month-to-month extension of the due date as long as interest payments were made monthly. The Company made interest payments totaling $84,100 of which $37,726 of interest and principal reduction of $1,900 was paid by the issuance of 140,000 shares of common stock during 2018 and the note holder has continued to extend the due date

Debt periodic payment

$ 84,100

Debt instrument interest payment

37,726

Number of shares issued during the period, value

$ 1,900

Number of shares issued during the period

140,000

Unpaid interest

465,100

Secured Short Term Note Payable Dated February 1, 2019 [Member]

Short-Term Debt [Line Items]

Debt instrument term

90 days

Debt instrument, fee amount

$ 30,000

Unpaid interest

30,000

Debt instrument fee, description

The note requires a one-time fee in the amount of $15,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-12) a fee of $1,500 shall be due and owing accruing on the first day of the week. The total one-time fee totals $30,000 and was recorded as interest. A fee of 50,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 4 through 6, and a fee of 100,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full

Secured Short Term Note Payable Dated February 1, 2019 [Member] | Past Original Maturity Beginning in Month 7 Until Paid in Full [Member]

Short-Term Debt [Line Items]

Debt instrument issuance of restricted stock as penalty

100,000

Secured Short Term Note Payable Dated February 1, 2019 [Member] | Past Original Maturity for Months 4 Through 6 [Member]

Short-Term Debt [Line Items]

Debt instrument issuance of restricted stock as penalty

50,000

Secured Short Term Note Payable Dated February 1, 2019 [Member] | First Two Weeks [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 15,000

Secured Short Term Note Payable Dated February 1, 2019 [Member] | Week 3-12 [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 1,500

Secured Short Term Note Payable Dated July 2, 2019 [Member]

Short-Term Debt [Line Items]

Debt instrument term

60 days

Debt instrument, interest rate

12%

Unpaid interest

54,000

Number of options issued

500,000

Amortization of debt discount

$ 37,300

Interest expense - debt

$ 12,000

Secured Short Term Note Payable Dated July 18, 2019 [Member]

Short-Term Debt [Line Items]

Debt instrument term

60 days

Unpaid interest

$ 10,000

Debt instrument fee, description

The note requires a one-time fee in the amount of $5,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-12) a fee of $500 shall be due and owing accruing on the first day of the week and was recorded as interest. A fee of 15,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 30,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full

Secured Short Term Note Payable Dated July 18, 2019 [Member] | Past Original Maturity for Months 3 Through 6 [Member]

Short-Term Debt [Line Items]

Debt instrument issuance of restricted stock as penalty

15,000

Secured Short Term Note Payable Dated July 18, 2019 [Member] | Past Original Maturity Beginning in Month 7 Until Paid in Full [Member]

Short-Term Debt [Line Items]

Debt instrument issuance of restricted stock as penalty

30,000

Secured Short Term Note Payable Dated July 18, 2019 [Member] | First Two Weeks [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 5,000

Secured Short Term Note Payable Dated July 18, 2019 [Member] | Week 3-12 [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 500

Secured Short Term Note Payable Dated October 17, 2019 [Member]

Short-Term Debt [Line Items]

Debt instrument term

6 months

Debt instrument, interest rate

15%

Number of shares issued during the period

200,000

200,000

Unpaid interest

$ 189,500

Amortization of debt discount

$ 13,000

$ 20,000

Interest expense

45,000

Secured Short Term Note Payable Dated December 14, 2019 [Member]

Short-Term Debt [Line Items]

Debt instrument term

6 months

Debt instrument, interest rate

15%

Number of shares issued during the period

250,000

Unpaid interest

273,300

Amortization of debt discount

$ 16,300

Interest expense

67,500

Secured Short Term Note Payable Dated March 16, 2020 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

14%

Debt maturity date

Mar. 15, 2021

Unpaid interest

53,100

Number of options issued

60,000

Amortization of debt discount

$ 3,500

Interest expense

14,000

Common stock price per share

$ 0.10

Options maturity period

3 years

Secured Short Term Note Payable Dated March 17, 2020 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

14%

Debt maturity date

Mar. 16, 2021

Unpaid interest

26,500

Number of options issued

30,000

Amortization of debt discount

$ 2,000

Interest expense

7,000

Common stock price per share

$ 0.10

Options maturity period

3 years

Secured Short Term Note Payable Dated July 8, 2020 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

15%

Debt maturity date

Dec. 07, 2020

Unpaid interest

114,900

Amortization of debt discount

$ 11,300

Interest expense

33,000

Issuance of common shares

200,000

Unsecured Short Term Note Payable Dated August 18, 2020 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

15%

Debt maturity date

Nov. 17, 2020

Unpaid interest

60,600

Interest expense

18,000

Secured Short Term Note Payable Dated September 3, 2020 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

15%

Debt maturity date

Dec. 04, 2020

Unpaid interest

139,700

Interest expense

42,000

Secured Short Term Note Payable Dated August 15, 2022 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

10%

Debt maturity date

Aug. 15, 2023

Unpaid interest

68,800

Interest expense

50,000

Note payable

$ 500,000

Secured Short Term Note Payable Dated August 15, 2022 [Member] | Periodic Payment Third Fourth and Five Month [Member]

Short-Term Debt [Line Items]

Debt periodic payment

$ 25,000

Secured Short Term Note Payable Dated August 15, 2022 [Member] | Periodic Payment Sixth Until Twelve Months [Member[

Short-Term Debt [Line Items]

Debt periodic payment

50,000

Unsecured Short Term Note Payable Dated July 20, 2022 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Unpaid interest

11,600

Interest expense

8,000

Note payable

$ 100,000

Secured Short Term Note Payable Dated November 17, 2022 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

12%

Unpaid interest

0

Secured Short Term Note Payable Dated January 20, 2023 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Unpaid interest

26,500

Interest expense

26,500

Note payable

$ 350,000

Secured Short Term Note Payable Dated March 10, 2023 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Unpaid interest

19,500

Interest expense

19,500

Note payable

$ 300,000

Secured Short Term Note Payable Dated May 16, 2023 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8%

Unpaid interest

9,800

Interest expense

9,800

Note payable

$ 200,000

Secured Short Term Note Payable Dated August 21, 2019 [Member]

Short-Term Debt [Line Items]

Debt instrument term

60 days

Unpaid interest

76,400

Interest expense

28,800

Accrued interest paid

$ 12,000

Secured Short Term Note Payable Dated August 21, 2019 [Member] | First Two Weeks [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 4,150

Secured Short Term Note Payable Dated August 21, 2019 [Member] | Week 3-8 [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

415

Secured Short Term Note Payable Dated August 21, 2019 [Member] | Per Week after Week 8 [Member]

Short-Term Debt [Line Items]

Debt instrument, fee amount

$ 600

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Short- term notes, total	$ 4,243,100	$ 3,518,100
Total convertible notes	1,605,000	1,605,000
Less: current portion	(1,605,000)	(1,605,000)
Long term convertible notes, including debt discount
Total long-term notes and capital lease obligations	2,353,700	2,344,900
Less: current portion	(509,800)	(504,300)
Long term notes and capital lease obligations, long-term, including debt discount	1,843,900	1,840,600
Short Term Note One [Member]
Short-Term Debt [Line Items]
Short- term notes, total	100,000	100,000
Short Term Note Two [Member]
Short-Term Debt [Line Items]
Short- term notes, total	125,000	125,000
Short Term Note Three [Member]
Short-Term Debt [Line Items]
Short- term notes, total	298,100	298,100
Short Term Note Four [Member]
Short-Term Debt [Line Items]
Short- term notes, total	500,000	500,000
Short Term Note Five [Member]
Short-Term Debt [Line Items]
Short- term notes, total	100,000	100,000
Short Term Note Six [Member]
Short-Term Debt [Line Items]
Short- term notes, total	150,000	150,000
Short Term Note Seven [Member]
Short-Term Debt [Line Items]
Short- term notes, total	300,000	300,000
Short Term Note Eight [Member]
Short-Term Debt [Line Items]
Short- term notes, total	450,000	450,000
Short Term Note Nine [Member]
Short-Term Debt [Line Items]
Short- term notes, total	100,000	100,000
Short Term Note Ten [Member]
Short-Term Debt [Line Items]
Short- term notes, total	50,000	50,000
Short Term Note Eleven [Member]
Short-Term Debt [Line Items]
Short- term notes, total	220,000	220,000
Short Term Note Twelve [Member]
Short-Term Debt [Line Items]
Short- term notes, total	120,000
Short Term Note Thirteen [Member]
Short-Term Debt [Line Items]
Short- term notes, total	280,000	280,000
Short Term Note Fourteen [Member]
Short-Term Debt [Line Items]
Short- term notes, total	500,000	500,000
Short Term Note Fifteen [Member]
Short-Term Debt [Line Items]
Short- term notes, total	100,000	100,000
Short Term Note Sixteen [Member]
Short-Term Debt [Line Items]
Short- term notes, total		125,000
Short Term Note Seventeen [Member]
Short-Term Debt [Line Items]
Short- term notes, total	350,000
Short Term Note Eighteen [Member]
Short-Term Debt [Line Items]
Short- term notes, total	300,000
Short Term Note Nineteen [Member]
Short-Term Debt [Line Items]
Short- term notes, total	200,000
Short Term Note Related Party One [Member]
Short-Term Debt [Line Items]
Total short-term notes - related party	125,000	125,000
Short Term Note Related Party [Member]
Short-Term Debt [Line Items]
Total short-term notes - related party	125,000	125,000
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Total convertible notes	1,605,000	1,605,000
Note Payable One [Member]
Short-Term Debt [Line Items]
Total long-term notes and capital lease obligations	500,000	500,000
Note Payable Two [Member]
Short-Term Debt [Line Items]
Total long-term notes and capital lease obligations	150,000	150,000
Note Payable Three [Member]
Short-Term Debt [Line Items]
Total long-term notes and capital lease obligations	500,000	500,000
Note Payable Four [Member]
Short-Term Debt [Line Items]
Total long-term notes and capital lease obligations	185,000	185,000
Note Payable Five [Member]
Short-Term Debt [Line Items]
Total long-term notes and capital lease obligations	500,000	500,000
Note Payable Six [Member]
Short-Term Debt [Line Items]
Total long-term notes and capital lease obligations	250,000	250,000
Note Payable Seven [Member]
Short-Term Debt [Line Items]
Total long-term notes and capital lease obligations	250,000	250,000
Other Short Term Leases [Member]
Short-Term Debt [Line Items]
Total long-term notes and capital lease obligations	$ 18,700	$ 9,900

SCHEDULE OF DEBT MATURITIES (De

SCHEDULE OF DEBT MATURITIES (Details)	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2023(Past Due)	$ 6,357,900
2024
2025
2026	1,593,900
2027	250,000
Thereafter
Debt maturities	$ 8,201,800

SCHEDULE OF RELATED PARTIES NOT

SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST (Details) - Related Party [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Short term notes	$ 125,000	$ 125,000
Accrued interest	76,400	59,000
Total short-term notes and accrued interest - Related parties	$ 201,400	$ 184,000

SCHEDULE OF FUTURE COMMITMENTS

SCHEDULE OF FUTURE COMMITMENTS UNDER NON-CANCELLABLE OPERATING LEASES (Details)	Dec. 31, 2023 USD ($)
Lessee, Lease, Description [Line Items]
2024	$ 90,900
2025	93,600
2026	64,000
2027
2028
Thereafter
Total operating lease	248,500
Office and Warehouse Space [Member]
Lessee, Lease, Description [Line Items]
2024	90,900
2025	93,600
2026	64,000
2027
2028
Thereafter
Total operating lease	$ 248,500

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Payments for rent	$ 83,600	$ 141,400

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Property and equipment, net	$ 54,300	$ 217,200
Total Assets held for sale	54,300	217,200
LIABILITIES
Accounts payable	25,700	40,800
Accrued liabilities	10,000	10,000
Current portion of long-term debt	7,200	25,400
Total current liabilities	42,900	76,200
Long-term debt		9,200
Total liabilities held for sale	42,900	85,400
Services revenue		120,400
Services costs		(300,500)
General and administrative expenses	(15,900)	(96,200)
Salaries and related expenses		(53,800)
Other income (expense)	175,600	(800)
Impairment loss		(319,700)
Total income (expense)	159,700	(771,000)
Operating income (loss)	159,700	(650,600)
Income tax benefit
Total income (loss) from discontinued operations	$ 159,700	$ (650,600)

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Equity [Abstract]
Weighted Average Exercise Price at beginning | $ / shares	$ 0.70
Number of Warrants at Beginning | shares	200,000
Weighted Average Remaining Contractual Life in Years Warrants at beginning	8 months 12 days
Weighted Average Exercise Price, Granted | $ / shares
Number of Warrants Granted | shares
Weighted Average Exercise Price, Exercised | $ / shares
Number of Warrants Exercised | shares
Weighted Average Exercise Price, Cancelled | $ / shares	$ 0.70
Number of Warrants Cancelled | shares	(200,000)
Weighted Average Exercise Price at ending | $ / shares
Number of Warrants at Ending | shares
Weighted Average Remaining Contractual Life in Years Warrants at ending	0 years
Weighted Average Exercise, Vested and exercisable at end | $ / shares
Number of Warrants, Vested and exercisable at end | shares
Weighted Average Remaining Contractual Life Warrants, Vested and exercisable	0 years

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Non-controlling interest, description	The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS, a 49% non-controlling equity interest in PelleChar, and a 15% non-controlling interest in Benefuels.
Warrants issued	$ 0	$ 0
Paragon Waste Solutions, LLC [Member]
Percentage of non controlling equity interest	46%
PelleChar, LLC [Member]
Percentage of non controlling equity interest	49%

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Weighted Average Exercise Price at beginning	$ 0.65	$ 0.67
Number of Optioned Shares at beginning	1,090,000	1,590,000
Weighted Average Remaining Contractual Term in Years at beginning	1 year 6 months 18 days	1 year 10 months 28 days
Weighted Average Optioned Grant Date Fair Value at beginning	$ 0.04	$ 0.04
Aggregate Intrinsic Value at beginning
Weighted Average Exercise Price, Granted
Number of Optioned Shares, Granted
Weighted Average Optioned Grant Date Fair Value, Granted
Weighted Average Exercise Price, Exercised
Number of Optioned Shares, Exercised
Weighted Average Optioned Grant Date Fair Value, Exercised
Weighted Average Exercise Price, Cancelled/expired	$ 0.10	$ 0.70
Number of Optioned Shares, Canceled/expired	(90,000)	(500,000)
Weighted Average Optioned Grant Date Fair Value, Cancelled/expired	$ 0.06	$ 0.03
Weighted Average Exercise Price at ending	$ 0.65	$ 0.65
Number of Optioned Shares at ending	1,000,000	1,090,000
Weighted Average Remaining Contractual Term in Years at ending	8 months 1 day
Weighted Average Optioned Grant Date Fair Value at ending	$ 0.04	$ 0.04
Aggregate Intrinsic Value at ending
Weighted Average Exercise Price, Vested and exercisable	$ 0.65
Number of Optioned Shares, Vested and exercisable	1,000,000
Weighted Average Remaining Contractual Term in Years, Vested and exercisable	8 months 1 day
Weighted Average Optioned Grant Date Fair Value, Vested and exercisable	$ 0.04
Aggregate Intrinsic Value Vested and exercisable

STOCK-BASED COMPENSATION AND _3

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock based compensation	$ 0	$ 0

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	4,493,700	4,382,400
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	1,000,000	1,090,000
Convertible Notes Payable, Including Accrued Interest [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	3,493,700	3,292,400

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenue		$ 2,899,600	$ 4,017,500
Depreciation and amortization (1)	[1]	22,600	90,800
Impairment loss - investments		182,200
Impairment loss - goodwill			277,800
Impairment loss - other intangible assets			41,900
Interest expense		877,100	801,600
Net income (loss) attributable to SEER common stockholders		(2,372,800)	(2,640,300)
Capital expenditures (cash and noncash)		14,900	18,400
Total assets		851,000	1,644,400	[1]
Environmental Solutions [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	[2]	2,899,600	3,917,500
Depreciation and amortization (1)	[1],[2]	22,300	45,100
Impairment loss - investments	[2]
Impairment loss - goodwill	[2]		277,800
Impairment loss - other intangible assets	[2]		41,900
Interest expense	[2]	900	4,400
Net income (loss) attributable to SEER common stockholders	[2]	105,100	(586,300)
Capital expenditures (cash and noncash)	[2]	14,900	18,400
Total assets		517,600	1,103,400	[1]
Solid Waste [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue			100,000
Depreciation and amortization (1)	[1]		14,700
Impairment loss - investments
Impairment loss - goodwill
Impairment loss - other intangible assets
Interest expense			12,000
Net income (loss) attributable to SEER common stockholders		7,700	(141,900)
Capital expenditures (cash and noncash)
Total assets			100	[1]
Corporate Segment [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue
Depreciation and amortization (1)	[1]	300	31,000
Impairment loss - investments		182,200
Impairment loss - goodwill
Impairment loss - other intangible assets
Interest expense		876,200	785,200
Net income (loss) attributable to SEER common stockholders		(2,485,600)	(1,912,100)
Capital expenditures (cash and noncash)
Total assets		$ 333,400	$ 540,900	[1]
[1]Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles.[2]Includes discontinued operations of SEM.

SCHEDULE OF NON-CURRENT DEFERRE

SCHEDULE OF NON-CURRENT DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets
Net operating loss carry forwards	$ 6,800,000	$ 6,245,000
Intangible and fixed assets	5,000	75,000
Other	15,000	50,000
Total deferred tax assets	6,820,000	6,370,000
Deferred tax liabilities
Depreciation and amortization
Valuation allowance	(6,820,000)	(6,370,000)
Net deferred tax asset

SCHEDULE OF COMPONENTS OF INCOM

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income tax benefit	$ 500,000	$ 570,000
Non-deducible items	(2,000)	(18,000)
State and other benefits included in valuation	(7,000)	103,000
Provision to return adjustments		55,000
Impairment of intangible assets		82,000
Impairment of investment	(38,000)
Exclusion of income (losses) of pass-through entity	(3,000)	55,000
Other		43,000
Change in valuation allowance	(450,000)	(890,000)
Income tax benefit

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards	$ 26.5
Income tax examination, description	Under the Tax Reform Act of 1986, the amount of and the benefit from net operating losses that can be carried forward may be limited in certain circumstances. Events that may cause changes in our tax carryovers include, but are not limited to, a cumulative ownership change of more than 50% over a three-year period. Therefore, the amount available to offset future taxable income may be limited. We carry a deferred tax valuation allowance equal to 100% of total deferred assets. In recording this allowance, we have considered a number of factors, but chiefly, our operating losses from inception. We have concluded that a valuation allowance is required for 100% of the total deferred tax assets as it is more likely than not that the deferred tax assets will not be realized.
U.S. federal income tax rate		21%	21%
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards expiration period	2029
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards expiration period	2038

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Secured Promissory Note [Member] - USD ($)	1 Months Ended
	Apr. 30, 2024	Jan. 31, 2024
Subsequent Event [Line Items]
Proceeds from issuance of debt	$ 200,000	$ 150,000
Interest rate	8%	8%
Debt Maturity date		January 2025