AiAdvertising (AIAD) 10-Q 12 Dec 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Dec. 12, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	No
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Information [Line Items]
Entity Registrant Name	AiADVERTISING, INC.
Entity Central Index Key	0000743758
Entity File Number	000-13215
Entity Tax Identification Number	30-0050402
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	No
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	1114 S. St. Mary’s Street #120
Entity Address, City or Town	San Antonio
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78210
Entity Phone Fax Numbers [Line Items]
City Area Code	(973)
Local Phone Number	818-2879
Entity Listings [Line Items]
Title of 12(b) Security	N/A
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Common Stock, Shares Outstanding		1,344,231,504

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 630	$ 110,899
Accounts receivable, net	981,914	517,344
Prepaid and other current Assets	102,711	58,982
Total current assets	1,085,255	687,225
Property and equipment, net	52,792	72,948
Right-of-use asset	116,910	147,480
Other assets
Security deposits	10,369	8,939
Goodwill and other intangible asset, net		20,202
Total other assets	10,369	29,141
TOTAL ASSETS	1,265,326	936,794
Current liabilities
Accounts payable	1,581,094	1,567,751
Accrued expenses	229,964	46,430
Operating lease liability	37,393	33,572
Deferred revenue and customer deposit	1,119,001	533,386
Total current liabilities	2,967,452	2,181,139
Operating lease obligation, net of current portion	85,516	113,907
Total liabilities	3,052,968	2,295,046
Commitment and Contingencies
Shareholders’ deficit
Preferred stock, value
Common stock, $0.001 par value; 10,000,000,000 and 2,000,000,000 authorized shares; 1,344,231,504 and 1,134,408,773 shares issued and outstanding, respectively	1,344,238	1,334,415
Additional paid-in capital	58,237,559	56,865,961
Common stock payable, consisting of 5,000,000 shares valued at $0.1128 per share	564,000	564,000
Preferred stock payable, consisting of 892,857 shares of Series I Preferred stock valued at $2.80 per share	2,500,000
Accumulated deficit	(64,435,843)	(60,125,032)
Total shareholders’ deficit	(1,787,642)	(1,358,252)
TOTAL LIABILITIES AND SHAREHOLDERS DEFICIT	1,265,326	936,794
Series A Preferred Stock
Shareholders’ deficit
Preferred stock, value
Series B Preferred Stock
Shareholders’ deficit
Preferred stock, value	18	18
Series C Preferred Stock
Shareholders’ deficit
Preferred stock, value	14	14
Series D Preferred Stock
Shareholders’ deficit
Preferred stock, value	86	86
Series E Preferred Stock
Shareholders’ deficit
Preferred stock, value	10	10
Series F Preferred Stock
Shareholders’ deficit
Preferred stock, value
Series G Preferred Stock
Shareholders’ deficit
Preferred stock, value	3	3
Series H Preferred Stock
Shareholders’ deficit
Preferred stock, value
Series I Preferred Stock
Shareholders’ deficit
Preferred stock, value	2,273	2,273
Series J Preferred Stock
Shareholders’ deficit
Preferred stock, value
Series K Preferred Stock
Shareholders’ deficit
Preferred stock, value

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	5,000,000	5,000,000
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	10,000,000,000	2,000,000,000
Common stock, shares issued	1,344,231,504	1,134,408,773
Common stock, shares outstanding	1,344,231,504	1,134,408,773
Common stock, payable shares	5,000,000	5,000,000
Common stock, payable per share (in Dollars per share)	$ 0.1128	$ 0.1128
Preferred stock payable, consisting of shares	892,857	892,857
Preferred stock payable, par value (in Dollars per share)	$ 2.8	$ 2.8
Series A Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	10,000	10,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	25,000	25,000
Preferred stock, shares issued	18,025	18,025
Preferred stock, shares outstanding	18,025	18,025
Series C Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	25,000	25,000
Preferred stock, shares issued	14,425	14,425
Preferred stock, shares outstanding	14,425	14,425
Series D Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	90,000	90,000
Preferred stock, shares issued	86,021	90,000
Preferred stock, shares outstanding	86,021	90,000
Series E Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	10,000	10,000
Preferred stock, shares issued	10,000	10,000
Preferred stock, shares outstanding	10,000	10,000
Series F Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	800,000	800,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series G Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	2,600	2,600
Preferred stock, shares issued	2,597	2,597
Preferred stock, shares outstanding	2,597	2,597
Series H Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series I Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	3,000,000	3,000,000
Preferred stock, shares issued	2,272,727	0
Preferred stock, shares outstanding	2,272,727	0
Series J Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	700	700
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series K Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenues	$ 2,236,899	$ 2,089,536	$ 6,563,951	$ 5,858,329
Cost of revenues	1,857,465	1,999,019	6,112,604	5,608,404
Gross profit	379,434	90,517	451,347	249,925
Operating expenses
Sales, general, and administrative expenses	1,366,830	1,624,662	4,738,477	4,992,607
Impairment on intangible asset			20,202
Total operating expenses	1,366,830	1,624,662	4,758,679	4,992,607
Loss from operations	(987,396)	(1,534,145)	(4,307,332)	(4,742,682)
Other income (expense)
Other income (expense)	419		(3,479)
Employee retention credit				435,026
Total other income (expense)	419		(3,479)	435,026
Loss from operations before income taxes	(986,977)	(1,534,145)	(4,310,811)	(4,307,656)
Provision for income taxes
Net loss	(986,977)	(1,534,145)	(4,310,811)	(4,307,656)
Dividends on preferred stock
Net loss attributable to common shareholders	$ (986,977)	$ (1,534,145)	$ (4,310,811)	$ (4,307,656)
Net loss per share, basic (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
Net loss per share, diluted (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
Weighted-average common shares outstanding, basic (in Shares)	1,349,231,505	1,329,921,400	1,345,682,415	1,281,214,213
Weighted-average common shares outstanding, diluted (in Shares)	1,349,231,505	1,329,921,400	1,345,682,415	1,281,214,213

Condensed Consolidated Statmeme

Condensed Consolidated Statmements of Shareholders’ Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Common Stock Payable	Preferred Stock Payable	Accumulated Deficit	Total
Balance at Dec. 31, 2022	$ 131	$ 1,175,330	$ 49,595,914	$ 564,000		$ (53,859,673)	$ (2,524,298)
Balance (in Shares) at Dec. 31, 2022	131,068	1,175,324,203
Proceeds from issuance of preferred stock	$ 2,273		4,997,727				5,000,000
Proceeds from issuance of preferred stock (in Shares)	2,272,727
Proceeds from issuance of common stock		$ 155,153	444,274				599,427
Proceeds from issuance of common stock (in Shares)		155,153,457
Stock -based compensation - options			1,253,643				1,253,643
Cashless exercise of stock options		$ 3,931	(3,931)
Cashless exercise of stock options (in Shares)		3,931,113
Net loss						(4,307,656)	(4,307,656)
Balance at Sep. 30, 2023	$ 2,404	$ 1,334,414	56,287,627	564,000		(58,167,329)	21,116
Balance (in Shares) at Sep. 30, 2023	2,403,795	1,334,408,773
Balance at Jun. 30, 2023	$ 2,404	$ 1,334,414	55,870,245	564,000		(56,633,184)	1,137,879
Balance (in Shares) at Jun. 30, 2023	2,403,795	1,334,408,773
Stock -based compensation - options			417,382				417,382
Net loss						(1,534,145)	(1,534,145)
Balance at Sep. 30, 2023	$ 2,404	$ 1,334,414	56,287,627	564,000		(58,167,329)	21,116
Balance (in Shares) at Sep. 30, 2023	2,403,795	1,334,408,773
Balance at Dec. 31, 2023	$ 2,404	$ 1,334,415	56,865,961	564,000		(60,125,032)	(1,358,252)
Balance (in Shares) at Dec. 31, 2023	2,403,795	1,334,408,773
Stock -based compensation - options			903,975				903,975
Cash received for Series I Preferred Stock payable					2,500,000		2,500,000
Cashless exercise of stock options		$ 9,823	(9,823)
Cashless exercise of stock options (in Shares)		9,822,731
Preferred stock issued as compensation	$ 1		477,446				477,447
Preferred stock issued as compensation (in Shares)	1,000
Redemption of Series K Preferred Stock	$ (1)						(1)
Redemption of Series K Preferred Stock (in Shares)	(1,000)
Net loss						(4,310,811)	(4,310,811)
Balance at Sep. 30, 2024	$ 2,404	$ 1,344,238	58,237,559	564,000	2,500,000	(64,435,843)	(1,787,642)
Balance (in Shares) at Sep. 30, 2024	2,403,795	1,344,231,504
Balance at Jun. 30, 2024	$ 2,404	$ 1,344,238	57,933,119	564,000	2,500,000	(63,448,866)	(1,105,105)
Balance (in Shares) at Jun. 30, 2024	2,403,795	1,344,231,504
Stock -based compensation - options			304,440				304,440
Net loss						(986,977)	(986,977)
Balance at Sep. 30, 2024	$ 2,404	$ 1,344,238	$ 58,237,559	$ 564,000	$ 2,500,000	$ (64,435,843)	$ (1,787,642)
Balance (in Shares) at Sep. 30, 2024	2,403,795	1,344,231,504

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (4,310,811)	$ (4,307,656)
Adjustment to reconcile net loss to net cash used in operating activities:
Loss on impairment of intangible asset	20,202
Depreciation and amortization	21,019	24,148
Stock-based compensation	1,381,422	1,253,643
Recovery of doubtful accounts	(80,469)
Changes in assets and liabilities:
Accounts receivable	(384,101)	(848,204)
Prepaid expenses and other assets	(45,159)	(89,020)
Accounts payable	13,343	(689,186)
Accrued expenses	183,534	54,618
Operating lease right-of-use asset and liability	6,000
Deferred revenue and customer deposit	585,615	(341,797)
Net cash used in operating activities	(2,609,405)	(4,943,454)
INVESTING ACTIVITIES
Payment of property and equipment	(863)
Net cash used in financing activities	(863)
FINANCING ACTIVITIES
Proceeds from sale of common stock, net		599,427
Proceeds from sale of preferred stock	2,500,000	5,000,000
Redemption of Series K Preferred stock	(1)
Net cash provided by financing activities	2,499,999	5,599,427
Net (decrease) increase in cash and cash equivalents	(110,269)	655,973
Cash and cash equivalents, beginning of period	110,899	55,831
Cash and cash equivalents, end of period	630	711,804
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid
Income taxes paid
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Right-of-use asset exchanged for lease liability		6,655
Cashless exercise of stock options	$ 9,823	$ 3,931

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2024
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	NOTE 1. BASIS OF PRESENTATION The accompanying unaudited Consolidated Financial Statements of AiAdvertising, Inc. (“AiAdvertising,” “we,” “us,” “our,” or the “Company”) and its wholly-owned subsidiaries, have been prepared in accordance with the instructions to interim financial reporting as prescribed by the Securities and Exchange Commission (the “SEC”). The results for the interim periods are not necessarily indicative of results for the entire year. These interim financial statements do not include all disclosures required by generally accepted accounting principles (“GAAP”) and should be read in conjunction with our consolidated financial statements and footnotes in the Company’s annual report on Form 10-K filed with the SEC on September 12, 2024. In the opinion of management, the unaudited Consolidated Financial Statements contained in this report include all known accruals and adjustments necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods reported herein. Any such adjustments are of a normal recurring nature. Liquidity, Capital Resources and Going Concern As of September 30, 2024, the Company had cash of $630 and a working capital deficit of $1,882,197. During the nine months ended September 30, 2024, the Company used $2,609,405 of cash in operations and incurred a net loss of $4,310,811, resulting in an accumulated deficit of $64,435,843. Any additional capital that the Company may raise through the sale of equity or equity-backed securities may dilute current stockholders’ ownership percentages and could also result in a decrease in the fair market value of AiAdvertising equity securities. The terms of the securities issued by the Company in future capital transactions may be more favorable to new investors and may include preferences, superior voting rights and the issuance of warrants or other derivative securities which may have a further dilutive effect. Furthermore, any additional debt or equity or other financing that we may need may not be available on terms favorable to us, or at all. If the Company is unable to obtain additional capital, the Company may have to curtail its growth plans or cut back on existing business. Further, the Company may not be able to continue operations if AiAdvertising does not generate sufficient revenues from operations. The Company may incur substantial costs in pursuing future capital financing, including investment banking fees, legal fees, accounting fees, securities law compliance fees, printing and distribution expenses and other costs. The Company may also be required to recognize non-cash expenses in connection with certain securities we issue, such as convertible notes and warrants, which may adversely impact our reported financial results. The accompanying Consolidated Financial Statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The accompanying Consolidated Financial Statements do not reflect any adjustments that might result if the Company is unable to continue as a going concern. The Company historically does not generate significant revenues, and has negative cash flows from operations, which raises substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern and appropriateness of using the going concern basis is dependent upon, among other things, raising additional capital. There is no assurance that the Company can obtain capital on terms that are acceptable, or at all, to the Company.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of AiAdvertising is presented to assist in understanding the Company’s Consolidated Financial Statements. The Consolidated Financial Statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the Consolidated Financial Statements. The Consolidated Financial Statements include the Company and its wholly-owned subsidiaries CLWD Operations, Inc., a Delaware corporation and Giles Design Bureau, Inc., a Nevada corporation. All significant inter-company transactions are eliminated in consolidation of the financial statements. Accounts Receivable The Company extends credit to its customers, who are located nationwide. Accounts receivable are customer obligations due under normal trade terms. The Company performs continuing credit evaluations of its customers’ financial condition. Management reviews accounts receivable on a regular basis, based on contractual terms and how recently payments have been received to determine if any such amounts will potentially be uncollected. The Company includes any balances that are determined to be uncollectible in its allowance for credit allowance. After all attempts to collect a receivable have failed, the receivable is written off. The balance of the credit allowance account as of September 30, 2024 and December 31, 2023 was a $65,436 and $191,899, respectively. Use of Estimates The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are primarily used in our revenue recognition, the allowance for accounts receivable credit allowance, fair value assumptions in accounting, intangible asset and long-lived asset impairments and adjustments, accounts payable, accrued expenses, deferred tax valuation allowance, and the fair value of stock options. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As of September 30, 2024, and December 31, 2023, the Company had cash and cash equivalents $630 and $110,899, respectively, Property and Equipment Property and equipment are stated at cost, and are depreciated or amortized using the straight-line method over the following estimated useful lives: Furniture, fixtures & equipment 7 Years Computer equipment 5 Years Commerce server 5 Years Computer software 3 - 5 Years Leasehold improvements Shorter of useful life or length of the lease Depreciation and amortization expense was $6,847 and $8,049 for the three months ended September 30, 2024 and 2023, respectively. Depreciation and amortization expense was $21,019 and $24,148 for the nine months ended September 30, 2024 and 2023, respectively. Revenue Recognition The Company recognizes income when the service is provided or when product is delivered. AiAdvertising presents revenue, net of customer incentives. Most of the Company’s income is generated from professional services and site development fees. The Company provides online marketing services that the Company purchases from third-parties. The gross revenue presented in the Company’s condensed consolidated statement of operations includes digital advertising revenue. AiAdvertising also offer professional services such as development services. The fees for development services with multiple deliverables constitute a separate unit of accounting in accordance with ASC 606, which are recognized as the work is performed. Upfront fees for development services or other customer services are deferred until certain implementation or contractual milestones have been achieved. If AiAdvertising performed work for our clients, but have not invoiced clients for that work, then the Company records the values of the work on the accompanying balance sheet as costs in excess of billings. The terms of service contracts generally are for periods of less than one year. Deferred Revenue Deferred revenue is a current liability reported on the Company’s accompanying balance sheets that reflects revenue that has not been earned and represents products or services that are owed to a customer. Customer Deposits Customer deposits represent funds received funds from a client before the delivery of goods or the provision of services. Such amounts are recorded as customer deposits on the accompanying balance sheets as a current liability. This liability reflects the Company’s obligation to either return the funds or fulfill the contract. Deferred revenue and customer deposits as of September 30, 2024, and December 31, 2023, were $1,119,001 and $533,386, respectively. Costs in excess of billings as of September 30, 2024, and December 31, 2023, were $0 and $0, respectively. The Company strives to satisfy our customers by providing superior quality and service. Since the Company typically invoices based on a time and materials basis, there are no returns for work delivered. When discrepancies or disagreements arise, the Company does its best to reconcile them by assessing the situation on a case-by-case basis and determining if any discounts can be given. Historically, the Company has not granted any significant discounts. Included in revenue are costs that are reimbursed by the Company’s clients, including third-party services, such as photographers and stylists, furniture, supplies, and the largest component, digital advertising. Based on- the guidance in ASC 606-10-55-39, the Company has determined that amounts classified as reimbursable costs should be recorded as gross revenues, due to the following factors: ● The Company is primarily in control of the inputs of the project and responsible for the completion of the client’s contract; ● The Company has discretion in establishing price; and ● The Company has discretion in supplier selection. Research and Development Research and development costs are expensed as incurred. Research and development costs includes software cost. Research and development primarily consist of software costs. Research and development expenses for the three months ended September 30, 2024 and 2023 were $29,900 and $85,700, respectively. Research and development costs for the nine months ended September 30, 2024 and 2023 were $266,700 and $ 285,900, respectively. Advertising Costs The Company expenses the cost of advertising and promotional materials when incurred. Advertising costs for the three months ended September 30, 2024 and 2023 were $165,153 and $124,925, respectively. Advertising costs for the nine months ended September 30, 2024 and 2023 were $373,347 and $189,316 respectively. Fair Value of Financial Instruments The Company’s carrying value of certain financial instruments, includes cash and cash equivalents, accounts receivable, accounts payable, and accrued liabilities, are carried at cost, approximated fair value, due to the relatively short maturity of these instruments. Fair value is defined as the price to sell an asset or transfer a liability, between market participants at the measurement date. Fair value measurements assume that the asset or liability is (1) exchanged in an orderly manner, (2) the exchange is in the principal market for that asset or liability, and (3) the market participants are independent, knowledgeable, able and willing to transact an exchange. Fair value accounting and reporting establishes a framework for measuring fair value by creating a hierarchy for observable independent market inputs and unobservable market assumptions and expands disclosures about fair value measurements. Considerable judgment is required to interpret the market data used to develop fair value estimates. As such, the estimates presented herein are not necessarily indicative of the amounts that could be realized in a current exchange. The use of different market assumptions and/or estimation methods could have a material effect on the estimated fair value. Accounting Standards Codification (“ASC”) ASC Topic 820 established a nine-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions, See Note 4. Indefinite Lived Intangibles The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions AiAdvertising believes to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. The impairment test conducted by the Company includes a two-step approach to determine whether it is more likely than not that impairment exists. If it is determined, after step one, that it is not more likely than not, that impairment exists, then no further analysis is conducted. The steps are as follows: 1. Based on the totality of qualitative factors, determine whether the carrying amount of the intangible asset may not be recoverable. Qualitative factors and key assumptions reviewed include the following: ● Increases in costs, such as labor, materials or other costs that could negatively affect future cash flows. The Company assumed that costs associated with labor, materials, and other costs should be consistent with fair market levels. If the costs were materially higher than fair market levels, then such costs may adversely affect the future cash flows of the Company or reporting units. ● Financial performance, such as negative or declining cash flows, or reductions in revenue may adversely affect recoverability of the recorded value of the intangible assets. During our analysis, the Company assumes that revenues should remain relatively consistent or show gradual growth month-to-month and quarter-to-quarter. If the Company reports revenue declines, instead of increases or flat levels, then such condition may adversely affect the future cash flows of the Company or reporting units. ● Legal, regulatory, contractual, political, business or other factors that could affect future cash flows. During our analysis, the Company assumes that the legal, regulatory, political or business conditions should remain consistent, without placing material pressure on the Company or any of its reporting units. If such conditions were to become materially different than what has been experienced historically, then such conditions may adversely affect the future cash flows of the Company or reporting units. ● Entity-specific events such as losses of management, key personnel, or customers, may adversely affect future cash flows. During our analysis, the Company assumes that members of management, key personnel, and customers will remain consistent period-over-period. If not effectively replaced, the loss of members of management and key employees could adversely affect operations, culture, morale and overall success of the company. In addition, if material revenue from key customers is lost and not replaced, then future cash flows will be adversely affected. ● Industry or market considerations, such as competition, changes in the market, changes in customer dependence on our service offerings, or obsolescence could adversely affect the Company or its reporting units. AiAdvertising understands that the markets the Company serves are constantly changing, requiring us to change with them. During our analysis, the Company assumes that we will address new opportunities in service offerings and industries served. If AiAdvertising does not make such changes, then AiAdvertising may experience declines in revenue and cash flow, making it difficult to re-capture market share. ● Macroeconomic conditions such as deterioration in general economic conditions or limitations on accessing capital could adversely affect the Company. During our analysis, AiAdvertising acknowledges that macroeconomic factors, such as the economy, may affect our business plan because our customers may reduce budgets for our services. If there are material worsening in economic conditions, which lead to reductions in revenue then such conditions may adversely affect the Company. 2. Compare the carrying amount of the intangible asset to the fair value. 3. If the carrying amount is greater than the fair value, then the carrying amount is reduced to reflect fair value. Segment Reporting The Company operates as one reportable segment under Accounting Standards Codification “ASC” 280, Segment Reporting. The chief operating decision maker (“CODM”) regularly reviews the financial information of the Company at a consolidated level in deciding how to allocate resources and in assessing performance. The Company markets its services to companies and individuals in many industries and geographic locations. Concentrations of Business and Credit Risk The Company’s operations are subject to rapid technological advancement and intense competition. Accounts receivable represent financial instruments with potential credit risk. The Company typically offers its customers credit terms. The Company makes periodic evaluations of their credit worthiness of its enterprise customers and other than obtaining deposits pursuant to its policies, it generally does not require collateral. In the event of nonpayment, the Company has the ability to terminate services, until such time, payment is received. The Company maintains cash with a commercial bank, which is insured by the Federal Deposit Insurance Corporation (“FDIC”). At various times, the Company has deposits in this financial institution in excess of the amount insured by the FDIC. The Company has not experienced any losses related to these balances and believes its credit risk to be minimal. As of September 30, 2024 and December 31, 2023, the Company did not have any bank account balances that exceeded federally insured limits by the FDIC. See Note 8 for concentration of the Company’s customers. Stock-Based Compensation The Company addressed the accounting for share-based payment transactions in which an enterprise receives employee services in exchange for either equity instruments of the enterprise or liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments. The transactions are accounted for using a fair-value-based method and recognized as expenses in our consolidated statements of operations. Stock-based compensation expense recognized during the period is based on the value of the portion of stock-based payment awards that is ultimately expected to vest. Stock-based compensation expense recognized in the condensed consolidated statements of operations during the three and nine months ended September 30, 2024 and 2023, included compensation expense for the stock-based payment awards granted prior to, but not yet vested, as of September 30, 2024, based on the grant date fair value estimated. Stock-based compensation expense recognized in the condensed consolidated statements of operations for the nine months ended September 30, 2024, is based on awards ultimately expected. Stock-based compensation expense for options recognized in the consolidated statements expense during the three months ended September 30, 2024 and 2023 was $304,440 and $417,382, respectively. Stock-based compensation expense for options recognized in the consolidated statements of operations during the nine months ended September 30, 2024 and 2023, was $1,381,422 and $1,253,643, respectively. Basic and Diluted Net Income (Loss) per Share Calculations Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Shares for stock options and warrants and were used in the calculation of the income per share. The following potentially dilutive securities were not included in the calculation of diluted net loss per share attributable to common shareholders of the Company because their effect would be anti-dilutive for the periods presented: Three and Nine Months September 30, 2024 Three and Nine Months September 30, 2023 Number of Preferred Shares Common Stock Equivalents Number of Preferred Shares Common Stock Equivalents Stock options - 921,555,912 - 605,566,666 Warrants - 162,703,869 - 162,703,869 Series B Preferred Stock 18,025 450,625,000 18,025 450,625,000 Series C Preferred Stock 14,425 144,250,000 14,425 144,250,000 Series D Preferred Stock 86,021 215,052,500 86,021 215,052,500 Series E Preferred Stock 10,000 20,000,000 10,000 20,000,000 Series G Preferred Stock 2,597 136,684,211 2,597 136,684,211 Series I Preferred Stock 2,272,727 909,090,800 2,272,727 909,090,800 Series I Preferred Stock (A) 892,857 357,142,800 - - Total 3,317,105,092 2,643,973,046 (A) These shares have not been authorized as of September 30, 2024, See Note 10. Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. The measurement of deferred tax assets and liabilities is based on provisions of applicable tax law. The measurement of deferred tax assets is reduced, if necessary, by a valuation allowance based on the amount of tax benefits that, based on available evidence, the Company does not expect realize. As of September 30, 2024 and September 30, 2023, the Company recorded a full tax valuation allowance. Recent Accounting Guidance In June 2016, the Financial Accounting Standards Board “FASB” issued Accounting Standards Update “ASU” ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The amendments included in ASU 2016-13 require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Although the new standard, known as the current expected credit loss (“CECL”) model, has a greater impact on financial institutions, most other organizations with financial instruments or other assets (trade receivables, contract assets, lease receivables, financial guarantees, loans and loan commitments, and held-to-maturity (HTM) debt securities) are subject to the CECL model and will need to use forward-looking information to better evaluate their credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. In addition, the ASU amends the accounting for credit losses on available- for-sale debt securities and purchased financial assets with credit deterioration. ASU 2016-13 was originally effective for public companies for fiscal years beginning after December 15, 2019. In November of 2019, the FASB issued ASU 2019-10, Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates, which delayed the implementation of ASU 2016-13 to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years for smaller reporting companies. The Company adopted ASU 2016-13 on January 1, 2023, which did not have a material impact on the Company’s financial position, results of operations and liquidity. New Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued “ASU” 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which modifies the disclosure and presentation requirements of reportable segments. The amendments in the update require the disclosure of significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit and loss. The amendments also require disclosure of all other segment items by reportable segment and a description of its composition. Additionally, the amendments require disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This update is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact that this guidance will have on the presentation of its Consolidated Financial Statements and accompanying notes. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which expands disclosures in an entity’s income tax rate reconciliation table and disclosures regarding cash taxes paid both in the U.S. and foreign jurisdictions. The update will be effective for annual periods beginning after December 15, 2025. The Company is currently evaluating the impact that this guidance will have on the presentation of its Consolidated Financial Statements and accompanying notes. In November 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which aims to improve the disclosures about a public business entity’s expense by requiring more detailed information about the types of expenses in commonly presented expense captions. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and early adoption is permitted. The Company is currently evaluating the impact from the adoption of this ASU on the Company’s Consolidated Financial Statements.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2024
Revenue Recognition [Abstract]
REVENUE RECOGNITION	NOTE 3. REVENUE RECOGNITION Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The core principles of revenue recognition under ASC 606 includes the following five criteria: 1. Identify the contract with the customer Contract with our customers may be oral, written, or implied. A written and signed contract stating the terms and conditions is the preferred method and is consistent with most customers. The terms of a written contract may be contained within the body of an email, during which proposals are made, and campaign plans are outlined, or it may be a stand-alone document signed by both parties. Contracts that are oral in nature are consummated in status and pitch meetings and may be later followed up with an email detailing the terms of the arrangement, along with a proposal document. No work is commenced without an understanding between the Company and our customers, that a valid contract exists. 2. Identify the performance obligations in the contract Our sales and account management teams define the scope of services to be offered, to ensure all parties are in agreement and obligations are being delivered to the customer as promised. The performance obligation may not be fully identified in a mutually signed contract, but may be outlined in email correspondence, face-to-face meetings, additional proposals or scopes of work, or phone conversations. 3. Determine the transaction price Pricing is discussed and identified by the operations team prior to submitting a proposal to the customer. Based on the obligation presented, third-party service pricing is established, and time and labor are estimated, to determine the most accurate transaction pricing for our customer. Price is subject to change upon agreed parties, and could be fixed or variable, milestone focused or time and materials. 4. Allocate the transaction price to the performance obligations in the contract If a contract involves multiple obligations, the transaction pricing is allocated accordingly, during the performance obligation phase (criteria 2 above). 5. Recognize revenue when (or as) the Company satisfies a performance obligation The Company uses several means to satisfy the performance obligations: a. Billable Hours – The Company employs a time tracking system where employees record their time by project. This method of satisfaction is used for time and material projects, change orders, website edits, revisions to designs, and any other project that is hours-based. The hours satisfy the performance obligation as the hours are incurred. b. Ad Spend – To satisfy ad spend, the Company generates analytical reports monthly or as required to show how the ad dollars were spent and how the targeting resulted in click-throughs. The ad spend satisfies the performance obligation, regardless of the outcome or effectiveness of the campaign. In addition, the Company utilizes third party invoices after the ad dollars are spent, in order to satisfy the obligation. c. Milestones – If the contract requires milestones to be hit, then the Company satisfies the performance obligation when that milestone is completed and presented to the customer for review. As each phase of a project is complete, the Company considers it as a performance obligation being satisfied and transferred to the customer. At this point, the customer is invoiced the amount due based on the transaction pricing for that specific phase and/or the Company applies the customer deposit to recognize revenue. d. Monthly Retainer – If the contract is a retainer for work performed, then the customer is paying the Company for its expertise and accessibility, not for a pre-defined amount of output. In this case, the obligation is satisfied at the end of the period, regardless of the amount of work effort required. Historically, the Company generates income from four main revenue streams: Platform, creative design, web development, and digital marketing. Each revenue stream is unique, and includes the following features: Platform AiAdvertising provides a subscription-based, end-to-end Ad Management Campaign Performance Platform. AiAdvertising believes in harnessing the power of artificial intelligence (AI) and machine learning (ML) to eliminate waste and maximize return on digital ad spend. The platform empowers brands and agencies to easily target, predict, create, scale, and measure hyper-personalized campaigns. AiAdvertising approves what works and what doesn’t, enabling our clients to make informed and strategic decisions impacting their bottom lines positively. The Company classifies revenue as a percentage of the ad spend budget or as a monthly fixed fee for the platform license subscription. Contracts are generated to assure both the Company, and the client are committed to partnership, agree to the defined terms and conditions, and are typically for one year. The transaction price is usually a percentage of the media budget, which is subject to change on a case-by-case basis. The Company evaluates the fair value of the platform license obligation by using the expected cost-plus margin approach to determine the reasonableness of the transaction price. The Company recognizes revenue when performance obligations are met, such as the ad spend has run for percentage-based contracts. If the platform license fee is fixed, then the obligation is earned at the end of the period, regardless of how much media spend is performed. Creative Design The Company provides branding and creative design services, which the Company believes, set apart our clients from their competitors and establish them in their specific markets. The Company believes in showcasing our clients’ brands uniquely and creatively to infuse the public with curiosity to learn more. The Company classifies revenue as creative design that includes branding, photography, copyrighting, printing, signs and interior design. Contracts are generated to assure both the Company, and the client are committed to partnership and other agree to the defined terms and conditions and are typically less than one year. The Company recognizes revenue when performance obligations are met, usually when creative design services obligations are complete, when the hours are recorded, designs are presented, website themes are complete, or any other criteria as mutually agreed. Web Development The Company develops websites that attract high levels of traffic for our clients. The Company offers our clients the expertise to manage and protect their website, and the agility to adjust their online marketing strategy as their business expands. The Company classifies revenue as web development that includes website coding, website patch installs, ongoing development support and fixing inoperable sites. Contracts are generated to assure both the Company, and the client are committed to the partnership and both agree to the defined terms and conditions. Although most projects are long-term (6-8 months) in scope, the Company welcomes short-term projects which are invoiced as the work is completed at a specified hourly rate. The Company records web development revenue as earned, when the developer hours are recorded (if time and materials arrangements) or when the milestones are achieved (if a milestone arrangement). Digital Marketing The Company’s reputations for providing digital marketing services that get results. AiAdvertising classifies revenue as digital marketing, including ad spend and digital ad support. Billable hours and advertising spending are estimated based on client-specific needs and subject to change with client concurrence. Revenue is recognized when ads are run on one of the third-party platforms or when the hours are recorded by the digital marketing specialist if the obligation relates to support or services. Included in creative design and digital marketing revenues are costs that are reimbursed by our clients, including third-party services, such as photographers and stylists, supplies, and the largest component, digital advertising. The Company has determined, based on our review, that the amounts classified as reimbursable costs should be recorded as gross (principal), due to the following factors: - The Company is the primary obligor in the arrangement; - The Company has the latitude in establishing price; - The Company has discretion in supplier selection; and For the three and nine months ended September 30, 2024, and 2023 (unaudited), revenue was disaggregated into the four categories as follows: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, Creative design $ 438,874 508,930 $ 1,315,929 $ 1,059,863 Development - - - 28,000 Digital marketing 1,589,521 1,462,298 4,617,168 4,384,918 Platform license fees 208,504 180,308 630,853 385,548 Total $ 2,236,899 $ 2,089,536 $ 6,563,951 $ 5,858,329

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2024
Intangible Assets [Abstract]
INTANGIBLE ASSETS	NOTE 4. INTANGIBLE ASSETS Domain Name In June 2015, the Company purchased the rights to the domain “CLOUDCOMMERCE.COM”, for $20,202. The Company used the domain as the main landing page for the Company. During the nine months ended September 30, 2024, the Company did not renew its rights to the domain name and recorded an impairment loss for its intangible asset for $20,202. This was the only impairment loss for the periods presented. The Company’s intangible asset consists of the following: September 30, 2024 December 31, 2023 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Domain name - - - $ 20,202 $ - $ 20,202 Total $ - $ - $ - $ 20,202 $ - $ 20,202

Capital Stock

Capital Stock	9 Months Ended
	Sep. 30, 2024
Capital Stock [Abstract]
CAPITAL STOCK	NOTE 5. CAPITAL STOCK As of September 30, 2024 and December 31, 2023, the Company’s authorized stock consists of 10,000,000,000 shares of common stock, par value $0.001 per share, and 5,000,000 shares of preferred stock, par value of $0.001 per share. The rights, preferences, and privileges of the holders of the preferred stock will be determined by the Board of Directors prior to the issuance of such shares. The conversion of certain outstanding preferred stock could have a significant impact on the Company’s common stockholders. As of the date of this report, the Board has designated Series A, Series B, Series C, Series D, Series E, Series F, Series G, Series H, Series I, Series J, and Series K Preferred Stock. Series A Preferred The Company has designated 10,000 shares of its preferred stock as Series A Preferred Stock. Each share of Series A Preferred Stock is convertible into 10,000 shares of the Company’s common stock. The holders of outstanding shares of Series A Preferred Stock are entitled to receive dividends, payable quarterly, out of any assets of the Company legally available therefore, at the rate of $8 per share annually, payable in preference and priority to any payment of any dividend on the common stock. As of September 30, 2024 and December 31, 2023, the Company had zero shares of Series A Preferred Stock outstanding. As of September 30, 2024 and December 31, 2023, the balance owed on the Series A Preferred stock dividend was zero. Series B Preferred The Company has designated 25,000 shares of its preferred stock as Series B Preferred Stock. Each share of Series B Preferred Stock has a stated value of $100. The Series B Preferred Stock is convertible into shares of the Company’s common stock in amount determined by dividing the stated value by a conversion price of $0.004 per share. The Series B Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series B Preferred Stock. As of September 30, 2024 and December 31, 2023, the Company has 18,025 shares of Series B Preferred Stock outstanding. Series C Preferred The Company has designated 25,000 shares of its preferred stock as Series C Preferred Stock. Each share of Series C Preferred Stock has a stated value of $100. The Series C Preferred Stock is convertible into shares of the Company’s common stock in the amount determined by dividing the stated value by a conversion price of $0.01 per share. The Series C Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series C Preferred Stock. As of September 30, 2024 and December 31, 2023, the Company has 14,425 shares of Series C Preferred Stock outstanding. Series D Preferred The Company has designated 90,000 shares of its preferred stock as Series D Preferred Stock. Each share of Series D Preferred Stock has a stated value of $100. The Series D Preferred Stock is convertible into common stock at a ratio of 2,500 shares of common stock per share of preferred stock, and pays a quarterly dividend, calculated as (1/90,000) x (5% of the Adjusted Gross Revenue) of the Company’s subsidiary Parscale Digital. Adjusted Gross Revenue means the top line gross revenue of Parscale Digital, as calculated under GAAP (generally accepted accounting principles) less any reselling revenue attributed to third party advertising products or service, such as, but not limited to, search engine keyword campaign fees, social media campaign fees, radio or television advertising fees, and the like. The Series D Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series D Preferred Stock. As of September 30, 2024 and December 31, 2023, the Company had 86,021 shares of Series D Preferred Stock outstanding. During the three months and nine months ended September 30, 2024 and 2023, the Company did not pay any dividends to the holders of Series D Preferred stock. As of September 30, 2024 and December 31, 2023, the balance owed on the Series D Preferred stock dividend was zero. Series E Preferred The Company has designated 10,000 shares of its preferred stock as Series E Preferred Stock. Each share of Series E Preferred Stock has a stated value of $100. The Series E Preferred Stock is convertible into shares of the Company’s common stock in an amount determined by dividing the stated value by a conversion price of $0.05 per share. The Series E Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series E Preferred Stock. As of September 30, 2024 and December 31, 2023, the Company had 10,000 shares of Series E Preferred Stock outstanding. Series F Preferred The Company has designated 800,000 shares of its preferred stock as Series F Preferred Stock. Each share of Series F Preferred Stock has a stated value of $25. The Series F Preferred Stock is not convertible into common stock. The holders of outstanding shares of Series F Preferred Stock are entitled to receive dividends, at the annual rate of 10%, payable monthly, payable in preference and priority to any payment of any dividend on the Company’s common stock. The Series F Preferred Stock does not have voting rights, except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation. To the extent it may lawfully do so, the Company may, in its sole discretion, after the first anniversary of the original issuance date of the Series F Preferred Stock, redeem any or all of the then outstanding shares of Series F Preferred Stock at a redemption price of $25 per share plus any accrued but unpaid dividends. The Series F Preferred Stock was offered in connection with the Company’s offering under Regulation A under the Securities Act of 1933, as amended. As of September 30, 2024 and December 31, 2023, the Company had zero shares of Series F Preferred Stock outstanding, and the balance on stock dividend was zero. Series G Preferred On February 6, 2020, the Company designated 2,600 shares of its preferred stock as Series G Preferred Stock. Each share of Series G Preferred Stock has a stated value of $100. The Series G Preferred Stock is convertible into shares of the Company’s common stock in an amount determined by dividing the stated value by a conversion price of $0.0019 per share. The Series G Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series G Preferred Stock. As of September 30, 2024 and December 31, 2023, the Company had 2,597 shares of Series G Preferred Stock outstanding. Series H Preferred On March 18, 2021, the Company issued 1,000 shares of its Series H Preferred Stock to the former Chief Executive Officer of the Company, Andrew Van Noy. The Series H Preferred Stock is not convertible into shares of the Company’s common stock and entitles the holder to 51% of the voting power of the Company’s shareholders, as set forth in the Certificate of Designation. The 1,000 shares of Series H Preferred stock provided for automatic redemption by the Company at the par value of $0.001 per share on the sooner of: 1) sixty days (60) from the effective date of the Certificate of Designation, 2) on the date Andrew Van Noy ceases to serve as an officer, director or consultant of the Company, or 3) on the date that the Company’s shares of common stock first trade on any national securities exchange. On May 18, 2021, the Company redeemed all shares of Series H Preferred stock. On September 29, 2021, the Company filed a certificate of withdrawal with the Secretary of State of Nevada, to withdraw the Company’s existing certificate of designation of Series H Preferred Stock, filed a certificate of designation for a new series of Series H Preferred Stock with the Secretary of State of Nevada, and issued 1,000 shares of Series H Preferred Stock to Andrew Van Noy, the Company’s chief executive officer, for services rendered. As of September 30, 2024 and December 31, 2023, the Company had zero shares of Series H Preferred stock outstanding . Series I Preferred On April 10, 2023, the Company designated 3,000,000 shares of its preferred stock as Series I Preferred Stock. Each share of Series I Preferred Stock has a stated value of $0.001. The Series I Preferred Stock is convertible into shares of the Company’s common stock at the option of the shareholder, at any time and from time to time, into four hundred (400) fully paid and non-assessable shares of Common stock. The Series I Preferred Stock has voting rights equal to 400 common votes per Series I share on all matters upon which the holders of Common stock of the Company are entitled to vote, except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series I Preferred Stock. On April 11, 2023, Hexagon Partners, Ltd. “Hexagon” purchased 2,272,727 shares of Series I Preferred Stock at of $2.20 at per share. The Company also granted Hexagon, a six month option (the “Hexagon Purchase Agreement”) from the date of the initial closing to purchase (i) up to 333,333 additional shares of Series I Preferred Stock for a purchase price of $6.00 per share, and (ii) up to 312,500 shares of Series I Preferred Stock for a purchase price of $7.20 per share. For so long as at least 50% of the Series I Preferred Stock purchased has not been redeemed by the Company or converted into common stock of the Company, Hexagon will have the right to designate two directors to the Company’s Board of Directors (the “Board”), and the Company may not increase the size of the Board above six directors without Hexagon’s prior written consent. On January 29, 2024, the Company and Hexagon Partners amended the terms of the Hexagon Purchase Agreement (the “Amendment”). The Amendment provides for a ten-month option from the initial closing of the Purchase Agreement, to purchase (i) a second tranche consisting of up to 892,857 additional shares of Preferred Stock, at 2.80 per share (the “Tranche B Option”), and (ii) a third tranche consisting of up to 168,269 additional shares of Preferred Stock, at $10.40 per share. On January 30, 2024, the Purchaser exercised the Tranche B Option, and the Company sold to the Purchaser 892,857 shares of Series I Preferred Stock at $2.80 per share for gross proceeds of $2,500,000. The Company did not have a sufficient number of shares of Series I Preferred Stock authorized at the time the 892,857 shares were sold, and the amount of $2,500,000 has been recorded as Preferred Stock Payable on the Company’s accompanying condensed balance sheet as of September 30, 2024, See Note 10. As of September 30, 2024 and December 31, 2023, the Company had 2,272,727 shares of Series I Preferred Stock outstanding. Series J Junior Participating Preferred On June 7, 2023, the Company designated 700,000 shares of its preferred stock as Series J Junior Participating Preferred Stock. Each share of Series J Preferred Stock has a stated value of $0.001. Pursuant to the Rights Agreement, the Board declared a dividend distribution of one preferred share purchase right (a “Right”) for each outstanding share of common stock, held by the shareholders of the Company at the close of business on June 7, 2023 (the “Record Date”). Holders of the Company’s warrants and certain of its existing preferred stock (including the Series I Preferred stock issued pursuant to the Purchase Agreement) as of the Record Date were also issued one Right for each share of common stock that such holders would be entitled to receive upon full exercise or conversion of their warrants or existing preferred stock, as applicable. Each Right will entitle the holder to purchase one ten-thousandth of a share of Series J Junior Participating Preferred Stock, of the Company (the “Series J Preferred Shares”) at the purchase price set forth in the Rights Agreement. If issued, holders of the Series J Preferred Stock shall be entitled to receive 10,000 times the value of all declared cash and non-cash dividends paid to any and all junior classes of capital stock. The Series J Preferred Stock has voting rights equal to 10,000 votes on all matters upon which the holders of Common stock of the Company is entitled to vote, except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series J Preferred Stock. As of September 30, 2024 and December 31, 2023, the Company had zero shares of Series J Preferred Stock outstanding. Series K Preferred On March 21, 2024, the Company designated 1,000 shares of its preferred stock as Series K Preferred Stock. The Series K Preferred Stock is not convertible into shares of the Company’s common stock and entitles the holder to 51% of the voting power of the Company’s shareholders, as set forth in the Certificate of Designation. As of September 30, 2024, the Company had 1,000 shares of Series K Preferred Stock outstanding and held by Gerard Hug, the Chief Executive Officer of the Company. The 1,000 shares of Series K Preferred stock provided for automatic redemption by the Company at the par value of $0.001 per share on the sooner of: 1) sixty days (60) from the effective date of the Certificate of Designation, 2) on the date Gerard Hug ceases to serve as an officer, director or consultant of the Company, or 3) on the date that the Company’s shares of common stock first trade on any national securities exchange. For the quarter ended March 31, 2024, the Company used a third party valuation firm to compute estimated the fair value of the Series K Preferred share to be $477,000 or $0.0059 per share, which was included selling, general, and administrative expenses on the statements of operations and in cash flows from operating activities on the statements in of cash flows. On May 20, 2024, the Company redeemed 1,000 shares of its Series K Preferred stock at its par value of $0.001 per share. As of September 30, 2024, there were 0 shares of Series K Preferred Stock outstanding. Common Stock Activity during the nine months ended September 30, 2024 On April 8, 2024, the Company’s former Chief Executive Officer exercised 13,344,088 vested options. The exercise was completed on a cashless basis for 9,822,731 shares of common stock. Activity during the nine months ended September 30, 2023 On March 28, 2022, the Company entered into a purchase agreement with an accredited investor to purchase up to $10,000,000 of shares (“Purchase Shares”) of the Company’s common stock. The Company has the right, in its sole discretion, subject to the conditions and limitations in the Purchase Agreement, to direct the investor, by delivery of a purchase notice from time to time (a “Purchase Notice”) to purchase (each, a “Purchase”) over the one-year term of the Purchase Agreement, a minimum of $10,000 and up to a maximum of the lower of: (1) one hundred percent (100%) of the average daily trading dollar volume of the Company’s common stock during the ten trading days preceding the Purchase Date; or (2) one million dollars ($1,000,000), provided that the parties may agree to waive such limitations. The aggregate value of Purchase Shares sold to the investor may not exceed $10,000,000. Each Purchase Notice will set forth the Purchase Price and number of Purchase Shares in accordance with the terms of the Purchase Agreement. The number of Purchase Shares the Company issue under each Purchase will be equal to 112.5% of the Purchase Amount sold under such Purchase, divided by the Purchase Price per share (as defined under the Purchase Agreement). The Purchase Price was defined as the lower of (a) 90% of the lowest volume weighted average price during the Valuation Period; or (b) the closing price for the Company’s common stock on the trading day preceding the date of the Purchase Notice. The Purchase Price was subject to a floor of $0.01 per share, at or below which the Company could not deliver a Purchase Notice. The Valuation Period is the ten consecutive business days immediately preceding, but not including the date a Purchase Notice is delivered. On February 8, 2023, pursuant to Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company issued 58,000,000 shares of common stock for gross proceeds of $231,000, or $.0039 per share. On February 16, 2023, pursuant to Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company issued 21,649,574 shares of common stock for gross proceeds of $110,700, or $0.0051 per share. On February 28, 2023, pursuant to 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company issued 21,649,574 shares of common stock for gross proceeds of $102,100, or $0.0036 per share. On March 13, 2023, pursuant to Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company issued 16,954,805 shares of common stock for gross proceeds of $61,400 or $0.0036 per share. On March 23, 2023, pursuant to Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company issued 17,069,958 shares of common stock for gross proceeds of $50,900 or $0.0030 per share. On April 4, 2023, pursuant to Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor (see Note 6) the Company issued 14,620,464 shares of common stock for gross proceeds of $43,400 or $0.0030 per share. On June 28, 2023, the Company’s former Chief Financial Officer exercised 9,222,228 vested options. The exercise was completed with a cashless basis for the issuance of 3,931,113 common shares of common stock.

Stock Options and Warrants

Stock Options and Warrants	9 Months Ended
	Sep. 30, 2024
Stock Options and Warrants [Abstract]
STOCK OPTIONS AND WARRANTS	NOTE 6. STOCK OPTIONS AND WARRANTS Stock Options The Company’s option pricing model requires the input of highly subjective assumptions, including the expected stock price volatility and expected term. The expected volatility is based on the historical industry index volatility. The Company’s stock history did not represent the expected future volatility of the Company’s common stock. Any changes in these highly subjective assumptions significantly impact stock-based compensation expense. The fair value of options granted during the nine months ending September 30, 2024 and 2023, were determined using the Black Scholes option method with the following assumptions: Three and Nine Months Ended September 30, September 30, Risk-free rate 3.97 % 4.59 % Volatility 132.75 % 206 % Weighted average expected option life 3.5 years 3.5 years Dividend yield - % - % A summary of the Company’s stock option activity and related information follows: Options Weighted Outstanding, December 31, 2023 875,566,666 $ 0.0086 Granted 60,000,000 0.0070 Exercised (13,344,088 ) 0.0019 Forfeited (666,666 ) 0.0019 Outstanding -September 30, 2024 921,555,912 $ 0.0086 Exercisable as of September 30, 2024 811,416,186 $ 0.0084 Weighted average fair value of options granted during the period $ 411,800 As of September 30, 2024 and December 31, 2023, the intrinsic value of the stock options was $0 and $643,860, respectively. Stock-compensation expense related to stock options for the three months ended September 30, 2024 and 2023 was y $304,440 and $417,382, respectively. Stock-based compensation expense for the nine months ended September 30,2024 and 2023 was $1,381,422 and $1,253,643, respectively. As of September 30, 2024, unrecognized stock-based compensation of $1,109,489 is expected to be recognized over the remaining weighted average vesting periods of 1.5 years for outstanding grants. The Black Scholes option valuation model was developed for use in estimating the fair value of traded options, which do not have vesting restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions, including the expected stock price volatility. Because the Company’s employee stock options have characteristics significantly different from those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s opinion, the existing models do not necessarily provide a reliable single measure of the fair value of its employee stock options. The table below summarizes the issued and outstanding options as of September 30, 2024: Exercise prices Number of options outstanding Weighted average remaining $ 0.0018 17,000,000 0.067 $ 0.0019 236,555,912 1.83 $ 0.0053 10,000,000 5.03 $ 0.0068 307,000,000 1.27 $ 0.0100 100,000,000 3.67 $ 0.0130 15,000,000 5.09 $ 0.0131 60,000,000 4.87 $ 0.0150 35,000,000 4.90 $ 0.0295 81,000,000 0.34 $ 0.0070 60,000,000 4.27 921,555,912 Warrants As of September 30, 2024 and December 31, 2023, there were 162,703,869 warrants outstanding. There were no A summary of the Company’s warrant activity and related information is follows: Warrants Weighted Outstanding as of December 31, 2023 162,703,869 $ 0.048 Issued - - Exercised - - Forfeited - - Outstand as of, September 30, 2024 162,703,869 $ 0.048 Exercisable as of September 30, 2024 162,703,869 $ 0.048 Weighted average fair value of warrants granted during the period $ - The Company did not incur any warrant expense for any periods presented. The table below summarizes the issued and outstanding warrants as of September 30, 2024: Exercise prices Warrants outstanding Date of expiration $ 0.00875 10,714,286 February 14, 2026 $ 0.0454 151,000,000 February 14, 2026 $ 0.0072 989,583 December 15, 2025 162,703,869

Related Parties

Related Parties	9 Months Ended
	Sep. 30, 2024
Related Parties [Abstract]
RELATED PARTIES	NOTE 7. RELATED PARTIES In March 2023, AiAdvertising contracted with Parscale Strategy to bolster sales efforts to bring in new clients. Parscale Strategy is wholly owned by Brad Parscale. Post Hexagon Partners purchasing 49% of the outstanding capital stock of AiAdvertising in April 2023, Brad Parscale is no longer a related party, and the contract is still in effect as of September 30, 2024. In February 2023, The Design Annex contracted with AiAdvertising to outsource certain creative design and social media marketing activities and AiAdvertising contracted with The Design Annex to perform certain creative design activities. The Design Annex is wholly owned by Jill Giles. Post Hexagon Partners purchasing 49% of the outstanding capital stock of AiAdvertising in April 2023, Jill Giles is no longer a related party, and the contracts are still in effect as of September 30, 2024.

Concentrations

Concentrations	9 Months Ended
	Sep. 30, 2024
Concentrations [Abstract]
CONCENTRATIONS	NOTE 8. CONCENTRATIONS The following represents clients who have ten percent of total accounts receivable as of September 30, 2024, and December 31, 2023. As of (12 31 2023 open) September 30, December 31, Client 1 20.0 % 13.9 % Client 2 19.4 % 1.2 % Client 3 12.5 % 1.8 % Client 4 - % 24.9 % Client 5 - % 14.2 % The following represents clients who have ten percent of gross revenues for the three months ended September 30, 2024 and 2023: As of September 30, September 30, Client 1 25.6 % 19.4 % Client 2 11.7 % 11.5 % Client 3 11.6 % 10.4 % Client 4 10.4 % 11.0 % The following represents clients who have ten percent of gross revenues for the nine months ended September 30, 2024, and 2023: As of Nine Months Ended September 30, September 30, Client 1 19.4 % 11.4 % Client 2 11.5 % 9.0 % Client 3 10.4 % 9.8 % Client 4 11.0 % 17.6 %

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9. COMMITMENTS AND CONTINGENCIES Leases Operating lease In February 2016, the FASB issued ASU 2016-02, “Leases” Topic 842, which amends the guidance in former ASC Topic 840, Leases On August 1, 2022, the Company entered into a five year lease for approximately 2,000 square feet, located in San Antonio, TX for its creative office. The average monthly payment over the lease term is $4,000 and is subject to its pro rata share of the common building expenses. This lease does not include a residual value guarantee, nor does the Company expect any material exit costs. The Company has determined that this lease meets the criterion to be classified as a right-of use asset and is included on the accompanying condensed balance sheets. As of September 30, 2024, the right-of-use asset and operating lease liability balance on the accompanying condensed balance sheets for this lease were $116,910 and $122,910, respectively. As of December 31, 2023, the right-of-use asset and operating lease liability on the accompanying condensed balance sheets lease were $147,480 and $147,479, respectively. The following schedule of the Company’s future minimum operating lease payments are as follows: Year ending December 31, Minimum Remainder of 2024 $ 12,000 2025 48,833 2026 50,833 2027 30,334 Total 142,000 Less imputed interest (19,090 ) Total liability $ 122,910 Other information related to the lease is as follows: Lease type Weighted Weighted Operating lease 34 months 10 % Legal Matters The Company may be involved in legal actions and claims arising in the ordinary course of business, from time to time, none of which at this time the Company considers to be material to the Company’s business or financial condition.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS Management has evaluated subsequent events according to ASC TOPIC 855 as the date of the Consolidated Financial Statements and has determined the following reportable events: On October 9, 2024, the Company filed a Certificate of Amendment with the Secretary of State of the State of Nevada (the “Certificate of Amendment”), thereby amending the Certificate of Designation of Preferences, Rights and Limitations of Series I Preferred Stock, as previously filed with the Secretary of State of the State of Nevada on April 10, 2023 (the “Certificate of Designation”). The Certificate of Amendment amended the Certificate of Designation to increase the authorized number of shares of Series I Preferred Stock from 3,000,000 to 3,400,000. The Certificate of Amendment became effective with the Secretary of State of the State of Nevada upon filing. On October 11, 2024, the Company issued 892,857 shares of Series I Preferred Stock which had previously been subscribed at $2.80 per share. On November 8, 2024, Kevin Myers was terminated as Chief Marketing Officer of the Company. Pursuant to the terms of Mr. Myers’ employment agreement, upon termination, Mr. Myers is deemed to have resigned as a member of the Board of Directors of the Company. On November 20, 2024, John Small provided notice of his decision to resign as Chief Financial Officer of the Company effective November 22, 2024. On November 15, 2024, Douglas Beck, CPA was appointed Chief Financial Officer of the Company, effective November 22, 2024.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (986,977)	$ (1,534,145)	$ (4,310,811)	$ (4,307,656)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Accounts Receivable	Accounts Receivable The Company extends credit to its customers, who are located nationwide. Accounts receivable are customer obligations due under normal trade terms. The Company performs continuing credit evaluations of its customers’ financial condition. Management reviews accounts receivable on a regular basis, based on contractual terms and how recently payments have been received to determine if any such amounts will potentially be uncollected. The Company includes any balances that are determined to be uncollectible in its allowance for credit allowance. After all attempts to collect a receivable have failed, the receivable is written off. The balance of the credit allowance account as of September 30, 2024 and December 31, 2023 was a $65,436 and $191,899, respectively.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are primarily used in our revenue recognition, the allowance for accounts receivable credit allowance, fair value assumptions in accounting, intangible asset and long-lived asset impairments and adjustments, accounts payable, accrued expenses, deferred tax valuation allowance, and the fair value of stock options.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As of September 30, 2024, and December 31, 2023, the Company had cash and cash equivalents $630 and $110,899, respectively,
Property and Equipment	Property and Equipment Property and equipment are stated at cost, and are depreciated or amortized using the straight-line method over the following estimated useful lives: Furniture, fixtures & equipment 7 Years Computer equipment 5 Years Commerce server 5 Years Computer software 3 - 5 Years Leasehold improvements Shorter of useful life or length of the lease Depreciation and amortization expense was $6,847 and $8,049 for the three months ended September 30, 2024 and 2023, respectively. Depreciation and amortization expense was $21,019 and $24,148 for the nine months ended September 30, 2024 and 2023, respectively.
Revenue Recognition	Revenue Recognition The Company recognizes income when the service is provided or when product is delivered. AiAdvertising presents revenue, net of customer incentives. Most of the Company’s income is generated from professional services and site development fees. The Company provides online marketing services that the Company purchases from third-parties. The gross revenue presented in the Company’s condensed consolidated statement of operations includes digital advertising revenue. AiAdvertising also offer professional services such as development services. The fees for development services with multiple deliverables constitute a separate unit of accounting in accordance with ASC 606, which are recognized as the work is performed. Upfront fees for development services or other customer services are deferred until certain implementation or contractual milestones have been achieved. If AiAdvertising performed work for our clients, but have not invoiced clients for that work, then the Company records the values of the work on the accompanying balance sheet as costs in excess of billings. The terms of service contracts generally are for periods of less than one year.
Deferred Revenue	Deferred Revenue Deferred revenue is a current liability reported on the Company’s accompanying balance sheets that reflects revenue that has not been earned and represents products or services that are owed to a customer.
Customer Deposits	Customer Deposits Customer deposits represent funds received funds from a client before the delivery of goods or the provision of services. Such amounts are recorded as customer deposits on the accompanying balance sheets as a current liability. This liability reflects the Company’s obligation to either return the funds or fulfill the contract. Deferred revenue and customer deposits as of September 30, 2024, and December 31, 2023, were $1,119,001 and $533,386, respectively. Costs in excess of billings as of September 30, 2024, and December 31, 2023, were $0 and $0, respectively. The Company strives to satisfy our customers by providing superior quality and service. Since the Company typically invoices based on a time and materials basis, there are no returns for work delivered. When discrepancies or disagreements arise, the Company does its best to reconcile them by assessing the situation on a case-by-case basis and determining if any discounts can be given. Historically, the Company has not granted any significant discounts. Included in revenue are costs that are reimbursed by the Company’s clients, including third-party services, such as photographers and stylists, furniture, supplies, and the largest component, digital advertising. Based on- the guidance in ASC 606-10-55-39, the Company has determined that amounts classified as reimbursable costs should be recorded as gross revenues, due to the following factors: ● The Company is primarily in control of the inputs of the project and responsible for the completion of the client’s contract; ● The Company has discretion in establishing price; and ● The Company has discretion in supplier selection.
Research and Development	Research and Development Research and development costs are expensed as incurred. Research and development costs includes software cost. Research and development primarily consist of software costs. Research and development expenses for the three months ended September 30, 2024 and 2023 were $29,900 and $85,700, respectively. Research and development costs for the nine months ended September 30, 2024 and 2023 were $266,700 and $ 285,900, respectively.
Advertising Costs	Advertising Costs The Company expenses the cost of advertising and promotional materials when incurred. Advertising costs for the three months ended September 30, 2024 and 2023 were $165,153 and $124,925, respectively. Advertising costs for the nine months ended September 30, 2024 and 2023 were $373,347 and $189,316 respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s carrying value of certain financial instruments, includes cash and cash equivalents, accounts receivable, accounts payable, and accrued liabilities, are carried at cost, approximated fair value, due to the relatively short maturity of these instruments. Fair value is defined as the price to sell an asset or transfer a liability, between market participants at the measurement date. Fair value measurements assume that the asset or liability is (1) exchanged in an orderly manner, (2) the exchange is in the principal market for that asset or liability, and (3) the market participants are independent, knowledgeable, able and willing to transact an exchange. Fair value accounting and reporting establishes a framework for measuring fair value by creating a hierarchy for observable independent market inputs and unobservable market assumptions and expands disclosures about fair value measurements. Considerable judgment is required to interpret the market data used to develop fair value estimates. As such, the estimates presented herein are not necessarily indicative of the amounts that could be realized in a current exchange. The use of different market assumptions and/or estimation methods could have a material effect on the estimated fair value. Accounting Standards Codification (“ASC”) ASC Topic 820 established a nine-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions, See Note 4.
Indefinite Lived Intangibles	Indefinite Lived Intangibles The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions AiAdvertising believes to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. The impairment test conducted by the Company includes a two-step approach to determine whether it is more likely than not that impairment exists. If it is determined, after step one, that it is not more likely than not, that impairment exists, then no further analysis is conducted. The steps are as follows: 1. Based on the totality of qualitative factors, determine whether the carrying amount of the intangible asset may not be recoverable. Qualitative factors and key assumptions reviewed include the following: ● Increases in costs, such as labor, materials or other costs that could negatively affect future cash flows. The Company assumed that costs associated with labor, materials, and other costs should be consistent with fair market levels. If the costs were materially higher than fair market levels, then such costs may adversely affect the future cash flows of the Company or reporting units. ● Financial performance, such as negative or declining cash flows, or reductions in revenue may adversely affect recoverability of the recorded value of the intangible assets. During our analysis, the Company assumes that revenues should remain relatively consistent or show gradual growth month-to-month and quarter-to-quarter. If the Company reports revenue declines, instead of increases or flat levels, then such condition may adversely affect the future cash flows of the Company or reporting units. ● Legal, regulatory, contractual, political, business or other factors that could affect future cash flows. During our analysis, the Company assumes that the legal, regulatory, political or business conditions should remain consistent, without placing material pressure on the Company or any of its reporting units. If such conditions were to become materially different than what has been experienced historically, then such conditions may adversely affect the future cash flows of the Company or reporting units. ● Entity-specific events such as losses of management, key personnel, or customers, may adversely affect future cash flows. During our analysis, the Company assumes that members of management, key personnel, and customers will remain consistent period-over-period. If not effectively replaced, the loss of members of management and key employees could adversely affect operations, culture, morale and overall success of the company. In addition, if material revenue from key customers is lost and not replaced, then future cash flows will be adversely affected. ● Industry or market considerations, such as competition, changes in the market, changes in customer dependence on our service offerings, or obsolescence could adversely affect the Company or its reporting units. AiAdvertising understands that the markets the Company serves are constantly changing, requiring us to change with them. During our analysis, the Company assumes that we will address new opportunities in service offerings and industries served. If AiAdvertising does not make such changes, then AiAdvertising may experience declines in revenue and cash flow, making it difficult to re-capture market share. ● Macroeconomic conditions such as deterioration in general economic conditions or limitations on accessing capital could adversely affect the Company. During our analysis, AiAdvertising acknowledges that macroeconomic factors, such as the economy, may affect our business plan because our customers may reduce budgets for our services. If there are material worsening in economic conditions, which lead to reductions in revenue then such conditions may adversely affect the Company. 2. Compare the carrying amount of the intangible asset to the fair value. 3. If the carrying amount is greater than the fair value, then the carrying amount is reduced to reflect fair value.
Segment Reporting	Segment Reporting The Company operates as one reportable segment under Accounting Standards Codification “ASC” 280, Segment Reporting. The chief operating decision maker (“CODM”) regularly reviews the financial information of the Company at a consolidated level in deciding how to allocate resources and in assessing performance. The Company markets its services to companies and individuals in many industries and geographic locations.
Concentrations of Business and Credit Risk	Concentrations of Business and Credit Risk The Company’s operations are subject to rapid technological advancement and intense competition. Accounts receivable represent financial instruments with potential credit risk. The Company typically offers its customers credit terms. The Company makes periodic evaluations of their credit worthiness of its enterprise customers and other than obtaining deposits pursuant to its policies, it generally does not require collateral. In the event of nonpayment, the Company has the ability to terminate services, until such time, payment is received. The Company maintains cash with a commercial bank, which is insured by the Federal Deposit Insurance Corporation (“FDIC”). At various times, the Company has deposits in this financial institution in excess of the amount insured by the FDIC. The Company has not experienced any losses related to these balances and believes its credit risk to be minimal. As of September 30, 2024 and December 31, 2023, the Company did not have any bank account balances that exceeded federally insured limits by the FDIC. See Note 8 for concentration of the Company’s customers.
Stock-Based Compensation	Stock-Based Compensation The Company addressed the accounting for share-based payment transactions in which an enterprise receives employee services in exchange for either equity instruments of the enterprise or liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments. The transactions are accounted for using a fair-value-based method and recognized as expenses in our consolidated statements of operations. Stock-based compensation expense recognized during the period is based on the value of the portion of stock-based payment awards that is ultimately expected to vest. Stock-based compensation expense recognized in the condensed consolidated statements of operations during the three and nine months ended September 30, 2024 and 2023, included compensation expense for the stock-based payment awards granted prior to, but not yet vested, as of September 30, 2024, based on the grant date fair value estimated. Stock-based compensation expense recognized in the condensed consolidated statements of operations for the nine months ended September 30, 2024, is based on awards ultimately expected. Stock-based compensation expense for options recognized in the consolidated statements expense during the three months ended September 30, 2024 and 2023 was $304,440 and $417,382, respectively. Stock-based compensation expense for options recognized in the consolidated statements of operations during the nine months ended September 30, 2024 and 2023, was $1,381,422 and $1,253,643, respectively.
Basic and Diluted Net Income (Loss) per Share Calculations	Basic and Diluted Net Income (Loss) per Share Calculations Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Shares for stock options and warrants and were used in the calculation of the income per share. The following potentially dilutive securities were not included in the calculation of diluted net loss per share attributable to common shareholders of the Company because their effect would be anti-dilutive for the periods presented: Three and Nine Months September 30, 2024 Three and Nine Months September 30, 2023 Number of Preferred Shares Common Stock Equivalents Number of Preferred Shares Common Stock Equivalents Stock options - 921,555,912 - 605,566,666 Warrants - 162,703,869 - 162,703,869 Series B Preferred Stock 18,025 450,625,000 18,025 450,625,000 Series C Preferred Stock 14,425 144,250,000 14,425 144,250,000 Series D Preferred Stock 86,021 215,052,500 86,021 215,052,500 Series E Preferred Stock 10,000 20,000,000 10,000 20,000,000 Series G Preferred Stock 2,597 136,684,211 2,597 136,684,211 Series I Preferred Stock 2,272,727 909,090,800 2,272,727 909,090,800 Series I Preferred Stock (A) 892,857 357,142,800 - - Total 3,317,105,092 2,643,973,046 (A) These shares have not been authorized as of September 30, 2024, See Note 10.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. The measurement of deferred tax assets and liabilities is based on provisions of applicable tax law. The measurement of deferred tax assets is reduced, if necessary, by a valuation allowance based on the amount of tax benefits that, based on available evidence, the Company does not expect realize. As of September 30, 2024 and September 30, 2023, the Company recorded a full tax valuation allowance.
Recent Accounting Guidance	Recent Accounting Guidance In June 2016, the Financial Accounting Standards Board “FASB” issued Accounting Standards Update “ASU” ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The amendments included in ASU 2016-13 require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Although the new standard, known as the current expected credit loss (“CECL”) model, has a greater impact on financial institutions, most other organizations with financial instruments or other assets (trade receivables, contract assets, lease receivables, financial guarantees, loans and loan commitments, and held-to-maturity (HTM) debt securities) are subject to the CECL model and will need to use forward-looking information to better evaluate their credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. In addition, the ASU amends the accounting for credit losses on available- for-sale debt securities and purchased financial assets with credit deterioration. ASU 2016-13 was originally effective for public companies for fiscal years beginning after December 15, 2019. In November of 2019, the FASB issued ASU 2019-10, Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates, which delayed the implementation of ASU 2016-13 to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years for smaller reporting companies. The Company adopted ASU 2016-13 on January 1, 2023, which did not have a material impact on the Company’s financial position, results of operations and liquidity.
New Accounting Pronouncements Not Yet Adopted	New Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued “ASU” 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which modifies the disclosure and presentation requirements of reportable segments. The amendments in the update require the disclosure of significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit and loss. The amendments also require disclosure of all other segment items by reportable segment and a description of its composition. Additionally, the amendments require disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This update is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact that this guidance will have on the presentation of its Consolidated Financial Statements and accompanying notes. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which expands disclosures in an entity’s income tax rate reconciliation table and disclosures regarding cash taxes paid both in the U.S. and foreign jurisdictions. The update will be effective for annual periods beginning after December 15, 2025. The Company is currently evaluating the impact that this guidance will have on the presentation of its Consolidated Financial Statements and accompanying notes. In November 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which aims to improve the disclosures about a public business entity’s expense by requiring more detailed information about the types of expenses in commonly presented expense captions. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and early adoption is permitted. The Company is currently evaluating the impact from the adoption of this ASU on the Company’s Consolidated Financial Statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives	Property and equipment are stated at cost, and are depreciated or amortized using the straight-line method over the following estimated useful lives: Furniture, fixtures & equipment 7 Years Computer equipment 5 Years Commerce server 5 Years Computer software 3 - 5 Years Leasehold improvements Shorter of useful life or length of the lease
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders	The following potentially dilutive securities were not included in the calculation of diluted net loss per share attributable to common shareholders of the Company because their effect would be anti-dilutive for the periods presented: Three and Nine Months September 30, 2024 Three and Nine Months September 30, 2023 Number of Preferred Shares Common Stock Equivalents Number of Preferred Shares Common Stock Equivalents Stock options - 921,555,912 - 605,566,666 Warrants - 162,703,869 - 162,703,869 Series B Preferred Stock 18,025 450,625,000 18,025 450,625,000 Series C Preferred Stock 14,425 144,250,000 14,425 144,250,000 Series D Preferred Stock 86,021 215,052,500 86,021 215,052,500 Series E Preferred Stock 10,000 20,000,000 10,000 20,000,000 Series G Preferred Stock 2,597 136,684,211 2,597 136,684,211 Series I Preferred Stock 2,272,727 909,090,800 2,272,727 909,090,800 Series I Preferred Stock (A) 892,857 357,142,800 - - Total 3,317,105,092 2,643,973,046 (A) These shares have not been authorized as of September 30, 2024, See Note 10.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue Recognition [Abstract]
Schedule of Revenue Disaggregated	For the three and nine months ended September 30, 2024, and 2023 (unaudited), revenue was disaggregated into the four categories as follows: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, Creative design $ 438,874 508,930 $ 1,315,929 $ 1,059,863 Development - - - 28,000 Digital marketing 1,589,521 1,462,298 4,617,168 4,384,918 Platform license fees 208,504 180,308 630,853 385,548 Total $ 2,236,899 $ 2,089,536 $ 6,563,951 $ 5,858,329

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Intangible Assets [Abstract]
Schedule of Intangible Asset	The Company’s intangible asset consists of the following: September 30, 2024 December 31, 2023 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Domain name - - - $ 20,202 $ - $ 20,202 Total $ - $ - $ - $ 20,202 $ - $ 20,202

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	9 Months Ended
	Sep. 30, 2024
Stock Options and Warrants [Abstract]
Schedule of Black Scholes Option Method Assumptions	The fair value of options granted during the nine months ending September 30, 2024 and 2023, were determined using the Black Scholes option method with the following assumptions: Three and Nine Months Ended September 30, September 30, Risk-free rate 3.97 % 4.59 % Volatility 132.75 % 206 % Weighted average expected option life 3.5 years 3.5 years Dividend yield - % - %
Schedule of Stock Option Activity	A summary of the Company’s stock option activity and related information follows: Options Weighted Outstanding, December 31, 2023 875,566,666 $ 0.0086 Granted 60,000,000 0.0070 Exercised (13,344,088 ) 0.0019 Forfeited (666,666 ) 0.0019 Outstanding -September 30, 2024 921,555,912 $ 0.0086 Exercisable as of September 30, 2024 811,416,186 $ 0.0084 Weighted average fair value of options granted during the period $ 411,800
Schedule of Issued and Outstanding Options	The table below summarizes the issued and outstanding options as of September 30, 2024: Exercise prices Number of options outstanding Weighted average remaining $ 0.0018 17,000,000 0.067 $ 0.0019 236,555,912 1.83 $ 0.0053 10,000,000 5.03 $ 0.0068 307,000,000 1.27 $ 0.0100 100,000,000 3.67 $ 0.0130 15,000,000 5.09 $ 0.0131 60,000,000 4.87 $ 0.0150 35,000,000 4.90 $ 0.0295 81,000,000 0.34 $ 0.0070 60,000,000 4.27 921,555,912
Schedule of Warrant Activity	A summary of the Company’s warrant activity and related information is follows: Warrants Weighted Outstanding as of December 31, 2023 162,703,869 $ 0.048 Issued - - Exercised - - Forfeited - - Outstand as of, September 30, 2024 162,703,869 $ 0.048 Exercisable as of September 30, 2024 162,703,869 $ 0.048 Weighted average fair value of warrants granted during the period $ -
Schedule of Issued and Outstanding Warrants	The table below summarizes the issued and outstanding warrants as of September 30, 2024: Exercise prices Warrants outstanding Date of expiration $ 0.00875 10,714,286 February 14, 2026 $ 0.0454 151,000,000 February 14, 2026 $ 0.0072 989,583 December 15, 2025 162,703,869

Concentrations (Tables)

Concentrations (Tables)	9 Months Ended
	Sep. 30, 2024
Concentrations [Abstract]
Schedule of Concentration Risk	The following represents clients who have ten percent of total accounts receivable as of September 30, 2024, and December 31, 2023. As of (12 31 2023 open) September 30, December 31, Client 1 20.0 % 13.9 % Client 2 19.4 % 1.2 % Client 3 12.5 % 1.8 % Client 4 - % 24.9 % Client 5 - % 14.2 % As of September 30, September 30, Client 1 25.6 % 19.4 % Client 2 11.7 % 11.5 % Client 3 11.6 % 10.4 % Client 4 10.4 % 11.0 % As of Nine Months Ended September 30, September 30, Client 1 19.4 % 11.4 % Client 2 11.5 % 9.0 % Client 3 10.4 % 9.8 % Client 4 11.0 % 17.6 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies [Abstract]
Schedule of Future Minimum Lease Payments	The following schedule of the Company’s future minimum operating lease payments are as follows: Year ending December 31, Minimum Remainder of 2024 $ 12,000 2025 48,833 2026 50,833 2027 30,334 Total 142,000 Less imputed interest (19,090 ) Total liability $ 122,910
Schedule of Other Information Related to Leases	Other information related to the lease is as follows: Lease type Weighted Weighted Operating lease 34 months 10 %

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Basis of Presentation [Abstract]
Cash	$ 630		$ 630
Working capital deficit	1,882,197		1,882,197
Cash in operations			(2,609,405)	$ (4,943,454)
Net loss	(986,977)	$ (1,534,145)	(4,310,811)	$ (4,307,656)
Accumulated deficit	$ (64,435,843)		$ (64,435,843)		$ (60,125,032)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) Segment	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Summary of Significant Accounting Policies [Abstract]
Accounts receivable, allowance	$ 65,436		$ 65,436		$ 191,899
Cash and cash equivalents	630		630		110,899
Depreciation and amortization expense	6,847	$ 8,049	21,019	$ 24,148
Deferred revenue and customer deposits	1,119,001		1,119,001		533,386
Costs in excess of billings	0		0		$ 0
Research and development expenses	29,900	85,700	266,700	285,900
Advertising costs	165,153	124,925	$ 373,347	189,316
Reportable segment (in Segment) | Segment			1
Stock-based compensation expense	$ 304,440	$ 417,382	$ 1,381,422	$ 1,253,643

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives	Sep. 30, 2024
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Shorter of useful life or length of the lease
Furniture, fixtures & equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Computer equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Commerce server [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Computer Software [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] | Computer Software [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders - shares		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities
Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		3,317,105,092	2,643,973,046
Stock options [Member] | Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities
Stock options [Member] | Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		921,555,912	605,566,666
Warrants [Member] | Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities
Warrants [Member] | Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		162,703,869	162,703,869
Series B Preferred Stock [Member] | Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		18,025	18,025
Series B Preferred Stock [Member] | Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		450,625,000	450,625,000
Series C Preferred Stock [Member] | Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		14,425	14,425
Series C Preferred Stock [Member] | Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		144,250,000	144,250,000
Series D Preferred Stock [Member] | Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		86,021	86,021
Series D Preferred Stock [Member] | Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		215,052,500	215,052,500
Series E Preferred Stock [Member] | Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		10,000	10,000
Series E Preferred Stock [Member] | Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		20,000,000	20,000,000
Series G Preferred Stock [Member] | Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		2,597	2,597
Series G Preferred Stock [Member] | Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		136,684,211	136,684,211
Series I Preferred Stock [Member] | Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		2,272,727	2,272,727
Series I Preferred Stock [Member] | Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities		909,090,800	909,090,800
Series I Preferred Stock [Member] | Number of Preferred Shares [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities	[1]	892,857
Series I Preferred Stock [Member] | Common Stock Equivalents [Member]
Schedule of Diluted Net Loss Per Share Attributable to Common Shareholders [Line Items]
Antidilutive securities	[1]	357,142,800
[1] These shares have not been authorized as of September 30, 2024, See Note 10.

Revenue Recognition (Details) -

Revenue Recognition (Details) - Schedule of Revenue Disaggregated - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Revenue Disaggregated [Line Items]
Total	$ 2,236,899	$ 2,089,536	$ 6,563,951	$ 5,858,329
Creative design [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	438,874	508,930	1,315,929	1,059,863
Development [Member]
Schedule of Revenue Disaggregated [Line Items]
Total				28,000
Digital marketing [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	1,589,521	1,462,298	4,617,168	4,384,918
Platform license fees [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	$ 208,504	$ 180,308	$ 630,853	$ 385,548

Intangible Assets (Details)

Intangible Assets (Details) - Domain Name [Member] - USD ($)	1 Months Ended	9 Months Ended
	Jun. 30, 2015	Sep. 30, 2024
Intangible Assets [Line Items]
Purchased rights	$ 20,202
Impairment loss		$ 20,202

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Asset - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Intangible Asset [Line Items]
Gross		$ 20,202
Accumulated Amortization
Net		20,202
Domain name [Member]
Schedule of Intangible Asset [Line Items]
Gross		20,202
Accumulated Amortization
Net		$ 20,202

Capital Stock (Details)

Capital Stock (Details)															1 Months Ended	3 Months Ended			9 Months Ended		12 Months Ended
	May 20, 2024 $ / shares shares	Apr. 08, 2024 USD ($) shares	Mar. 21, 2024 shares	Jan. 30, 2024 USD ($) $ / shares shares	Apr. 11, 2023 $ / shares shares	Apr. 10, 2023 vote $ / shares shares	Apr. 04, 2023 USD ($) $ / shares shares	Mar. 23, 2023 USD ($) $ / shares shares	Mar. 13, 2023 USD ($) $ / shares shares	Feb. 28, 2023 USD ($) $ / shares shares	Feb. 16, 2023 USD ($) $ / shares shares	Feb. 08, 2023 USD ($) $ / shares shares	Mar. 28, 2022 USD ($) $ / shares	Mar. 18, 2021 $ / shares shares	Jun. 28, 2023 shares	Sep. 30, 2024 USD ($) $ / shares shares	Mar. 31, 2024 USD ($) $ / shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($) shares	Dec. 31, 2023 USD ($) $ / shares shares	Jan. 29, 2024 $ / shares shares	Jun. 07, 2023 $ / shares shares	Sep. 29, 2021 shares	Feb. 06, 2020 $ / shares shares
Capital Stock [Line Items]
Common stock shares authorized																10,000,000,000			10,000,000,000		2,000,000,000
Common stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized																5,000,000			5,000,000		5,000,000
Preferred stock dividend (in Dollars) | $
Price per share (in Dollars per share) | $ / shares													$ 0.01
Preferred stock payable (in Dollars) | $																2,500,000			2,500,000
Selling, general, and administrative expenses (in Dollars) | $																$ 1,366,830		$ 1,624,662	4,738,477	4,992,607
Aggregate value (in Dollars) | $																				$ 599,427
Purchase amount (in Dollars) | $		$ 10,000
Average daily, percentage													100%
May not exceed value (in Dollars) | $													$ 10,000,000
Percentage of sale of stock													112.50%
Percentage of weighted average price													90%
Purchase Agreement [Member]
Capital Stock [Line Items]
Trading days													10
Consecutive business days																			10
Second Tranche [Member]
Capital Stock [Line Items]
Shares issued																						892,857
Common stock per share (in Dollars per share) | $ / shares																						$ 2.8
Third Tranche [Member]
Capital Stock [Line Items]
Shares issued																						168,269
Common stock per share (in Dollars per share) | $ / shares																						$ 10.4
Preferred Stock [Member]
Capital Stock [Line Items]
Redeemed share																			1,000
Newly issued shares																				2,272,727
Common Stock [Member]
Capital Stock [Line Items]
Common stock, par value (in Dollars per share) | $ / shares							$ 0.003	$ 0.003	$ 0.0036	$ 0.0036	$ 0.0051	$ 0.0039
Sale of stock							14,620,464	17,069,958	16,954,805	21,649,574	21,649,574	58,000,000
Redeemed share
Shares exercise		9,822,731
Aggregate value (in Dollars) | $		$ 10,000,000					$ 43,400	$ 50,900	$ 61,400	$ 102,100	$ 110,700	$ 231,000
Newly issued shares															3,931,113
Chief Executive Officer [Member]
Capital Stock [Line Items]
Shares exercise		13,344,088
Newly issued shares															9,222,228
Series A Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized																10,000			10,000		10,000
Preferred Stock convertible shares																10,000			10,000
Preferred stock dividend per share (in Dollars per share) | $ / shares																			$ 8
Preferred stock, shares outstanding																0			0		0
Preferred stock dividend (in Dollars) | $																			$ 0		$ 0
Series B Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized																25,000			25,000		25,000
Preferred stock, shares outstanding																18,025			18,025		18,025
Conversion price per share (in Dollars per share) | $ / shares																$ 0.004			$ 0.004
Series B Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																100			100
Series C Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized																25,000			25,000		25,000
Preferred stock, shares outstanding																14,425			14,425		14,425
Series C Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 100			$ 100
Conversion price per share (in Dollars per share) | $ / shares																0.01			0.01
Series D Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized																90,000			90,000		90,000
Preferred stock, shares outstanding																86,021			86,021		90,000
Preferred stock dividend (in Dollars) | $																			$ 0		$ 0
Preferred stock is convertible into common stock, description																			The Series D Preferred Stock is convertible into common stock at a ratio of 2,500 shares of common stock per share of preferred stock, and pays a quarterly dividend, calculated as (1/90,000) x (5% of the Adjusted Gross Revenue) of the Company’s subsidiary Parscale Digital
Series D Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 100			$ 100
Preferred stock, shares outstanding																86,021			86,021		86,021
Series E Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized																10,000			10,000		10,000
Preferred stock, shares outstanding																10,000			10,000		10,000
Conversion price per share (in Dollars per share) | $ / shares																$ 0.05			$ 0.05
Series E Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																100			100
Series F Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized																800,000			800,000		800,000
Preferred stock, shares outstanding																0			0		0
Preferred stock dividend (in Dollars) | $																			$ 0		$ 0
Annual rate																			10%
Series F Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 25			$ 25
Redemption price per share (in Dollars per share) | $ / shares																25			25
Series G Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized																2,600			2,600		2,600				2,600
Preferred stock, shares outstanding																2,597			2,597		2,597
Conversion price per share (in Dollars per share) | $ / shares																									$ 0.0019
Series G Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																									$ 100
Series H Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares														$ 0.001		$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized														1,000		1,000			1,000		1,000
Preferred stock, shares outstanding																0			0		0
Common stock voting percentage														51%
Shares issued																								1,000
Series I Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized						3,000,000										3,000,000			3,000,000		3,000,000
Preferred stock, shares outstanding																2,272,727			2,272,727		0
Preferred stock is convertible into common stock						400
Number of votes (in vote) | vote						400
Shares purchased					2,272,727
Price per share (in Dollars per share) | $ / shares					$ 2.2
Purchase stock, description																			The Company also granted Hexagon, a six month option (the “Hexagon Purchase Agreement”) from the date of the initial closing to purchase (i) up to 333,333 additional shares of Series I Preferred Stock for a purchase price of $6.00 per share, and (ii) up to 312,500 shares of Series I Preferred Stock for a purchase price of $7.20 per share
Share percentage					50%
Common stock per share (in Dollars per share) | $ / shares				$ 2.8
Sale of stock				892,857															892,857
Gross Proceeds (in Dollars) | $				$ 2,500,000
Series I Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares						$ 0.001
Preferred stock, shares outstanding																2,272,727			2,272,727		2,272,727
Preferred stock payable (in Dollars) | $																$ 2,500,000			$ 2,500,000
Series J Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized																700			700		700		700,000
Preferred stock, shares outstanding																0			0		0
Series J Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																							$ 0.001
Series J Junior Participating Preferred [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized																10,000			10,000
Series K Preferred Share [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001	$ 0.0059		$ 0.001		$ 0.001
Preferred stock, shares authorized			1,000													1,000			1,000		1,000
Preferred stock, shares outstanding																0			0		0
Common stock voting percentage			51%
Redemption shares																1,000			1,000
Selling, general, and administrative expenses (in Dollars) | $																	$ 477,000
Redeemed share	1,000
Series K Preferred Share [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																$ 0.001			$ 0.001
Redemption price per share (in Dollars per share) | $ / shares	$ 0.001
Series K Preferred Share [Member] | Gerard Hug [Member]
Capital Stock [Line Items]
Preferred stock, shares outstanding																1,000			1,000
Common Stock [Member]
Capital Stock [Line Items]
Aggregate value (in Dollars) | $													$ (1,000,000)

Stock Options and Warrants (Det

Stock Options and Warrants (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Stock Options and Warrants [Line Items]
Stock-compensation expense	$ 304,440	$ 417,382	$ 1,381,422	$ 1,253,643
Unrecognized stock-based compensation	$ 1,109,489		$ 1,109,489
Weighted average vesting periods			1 year 6 months
Warrants outstanding (in Shares)	162,703,869		162,703,869		162,703,869
Warrants issued (in Shares)
Stock Option [Member]
Stock Options and Warrants [Line Items]
Intrinsic value of the stock options	$ 0		$ 0		$ 643,860

Stock Options and Warrants (D_2

Stock Options and Warrants (Details) - Schedule of Black Scholes Option Method Assumptions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Schedule of Black Scholes Option Method Assumptions [Abstract]
Risk-free rate	3.97%	4.59%
Volatility	132.75%	206%
Weighted average expected option life	3 years 6 months	3 years 6 months
Dividend yield

Stock Options and Warrants (D_3

Stock Options and Warrants (Details) - Schedule of Stock Option Activity - Stock Option [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Schedule of Stock Option Activity [Line Items]
Options, Beginning balance (in Shares) | shares	875,566,666
Weighted average exercise price, Beginning balance	$ 0.0086
Options, Granted (in Shares) | shares	60,000,000
Weighted average exercise price, Granted	$ 0.007
Options, Exercised (in Shares) | shares	(13,344,088)
Weighted average exercise price, Exercised	$ 0.0019
Options, Forfeited (in Shares) | shares	(666,666)
Weighted average exercise price, Forfeited	$ 0.0019
Options, Ending balance (in Shares) | shares	921,555,912
Weighted average exercise price, Ending balance	$ 0.0086
Options, Exercisable (in Shares) | shares	811,416,186
Weighted average exercise price, Exercisable	$ 0.0084
Weighted average fair value of options granted during the period	$ 411,800

Stock Options and Warrants (D_4

Stock Options and Warrants (Details) - Schedule of Issued and Outstanding Options	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Schedule of Issued and Outstanding Options [Line Items]
Number of options outstanding	921,555,912
0.0018 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0018
Number of options outstanding	17,000,000
Weighted Average remaining contractual life (years)	24 days
0.0019 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0019
Number of options outstanding	236,555,912
Weighted Average remaining contractual life (years)	1 year 9 months 29 days
0.0053 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0053
Number of options outstanding	10,000,000
Weighted Average remaining contractual life (years)	5 years 10 days
0.0068 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0068
Number of options outstanding	307,000,000
Weighted Average remaining contractual life (years)	1 year 3 months 7 days
0.0100 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.01
Number of options outstanding	100,000,000
Weighted Average remaining contractual life (years)	3 years 8 months 1 day
0.0130 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.013
Number of options outstanding	15,000,000
Weighted Average remaining contractual life (years)	5 years 1 month 2 days
0.0131 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0131
Number of options outstanding	60,000,000
Weighted Average remaining contractual life (years)	4 years 10 months 13 days
0.0150 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.015
Number of options outstanding	35,000,000
Weighted Average remaining contractual life (years)	4 years 10 months 24 days
0.0295 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0295
Number of options outstanding	81,000,000
Weighted Average remaining contractual life (years)	4 months 2 days
0.0070 Exercise Prices [Member]
Schedule of Issued and Outstanding Options [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.007
Number of options outstanding	60,000,000
Weighted Average remaining contractual life (years)	4 years 3 months 7 days

Stock Options and Warrants (D_5

Stock Options and Warrants (Details) - Schedule of Warrant Activity - Warrant [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Schedule of Warrant Activity [Line Items]
Warrants, Outstanding - beginning of period (in Shares) | shares	162,703,869
Weighted average exercise price, Outstanding - beginning of period	$ 0.048
Warrants, Issued (in Shares) | shares
Weighted average exercise price, Issued
Warrants, Exercised (in Shares) | shares
Weighted average exercise price, Exercised
Warrants, Forfeited (in Shares) | shares
Weighted average exercise price, Forfeited
Warrants, Outstanding - end of period (in Shares) | shares	162,703,869
Weighted average exercise price, Outstanding - end of period	$ 0.048
Warrants, Exercisable (in Shares) | shares	162,703,869
Weighted average exercise price, Exercisable	$ 0.048
Weighted average fair value of warrants granted during the period

Stock Options and Warrants (D_6

Stock Options and Warrants (Details) - Schedule of Issued and Outstanding Warrants - Warrant [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Schedule of Issued and Outstanding Warrants [Line Items]
Exercise prices | $ / shares
Warrants outstanding | shares	162,703,869
0.00875 Exercise Prices [Member]
Schedule of Issued and Outstanding Warrants [Line Items]
Exercise prices | $ / shares	$ 0.00875
Warrants outstanding | shares	10,714,286
Date of expiration	Feb. 14, 2026
0.0454 Exercise Prices [Member]
Schedule of Issued and Outstanding Warrants [Line Items]
Exercise prices | $ / shares	$ 0.0454
Warrants outstanding | shares	151,000,000
Date of expiration	Feb. 14, 2026
0.0072 Exercise Prices [Member]
Schedule of Issued and Outstanding Warrants [Line Items]
Exercise prices | $ / shares	$ 0.0072
Warrants outstanding | shares	989,583
Date of expiration	Dec. 15, 2025

Related Parties (Details)

Related Parties (Details)	1 Months Ended
	Mar. 31, 2023	Feb. 28, 2023
Post Hexagon Partners [Member]
Related Parties [Line Items]
Outstanding capital stock, percentage	49%	49%

Concentrations (Details) - Sche

Concentrations (Details) - Schedule of Concentration Risk - Customer Concentration Risk [Member]	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Client 1 [Member] | Accounts Receivable [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage			20%		13.90%
Client 1 [Member] | Revenue Benchmark [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage	25.60%	19.40%	19.40%	11.40%
Client 2 [Member] | Accounts Receivable [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage			19.40%		1.20%
Client 2 [Member] | Revenue Benchmark [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage	11.70%	11.50%	11.50%	9%
Client 3 [Member] | Accounts Receivable [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage			12.50%		1.80%
Client 3 [Member] | Revenue Benchmark [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage	11.60%	10.40%	10.40%	9.80%
Client 4 [Member] | Accounts Receivable [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage					24.90%
Client 4 [Member] | Revenue Benchmark [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage	10.40%	11%	11%	17.60%
Client 5 [Member] | Accounts Receivable [Member]
Schedule of Concentration Risk [Line Items]
Concentration risk percentage					14.20%

Commitments and Contingencies_2

Commitments and Contingencies (Details)	9 Months Ended
	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Aug. 01, 2022 ft²
Commitments and Contingencies [Abstract]
Lease term			5 years
Square feet (in Square Feet) | ft²			2,000
Average monthly payment	$ 4,000
Right-of-use asset	116,910	$ 147,480
Operating lease liability	$ 122,910	$ 147,479

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Future Minimum Lease Payments - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Future Minimum Lease Payments [Abstract]
Remainder of 2024	$ 12,000
2025	48,833
2026	50,833
2027	30,334
Total	142,000
Less imputed interest	(19,090)
Total liability	$ 122,910	$ 147,479

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Other Information Related to Leases	Sep. 30, 2024
Schedule of Other Information Related to Leases [Abstract]
Operating Leases Weighted average remaining term	34 months
Operating Leases Weighted average discount rate	10%

Subsequent Events (Details)

Subsequent Events (Details) - Series I Preferred Stock [Member] - Subsequent Event [Member] - $ / shares	Oct. 11, 2024	Oct. 09, 2024
Subsequent Events [Line Items]
Preferred stock payable, share issued	892,857
Preferred stock payable, par value (in Dollars per share)	$ 2.8
Minimum [Member]
Subsequent Events [Line Items]
Preferred stock, shares authorized		3,000,000
Maximum [Member]
Subsequent Events [Line Items]
Preferred stock, shares authorized		3,400,000