4. DISCONTINUED OPERATIONS

Liabilities classified as discontinued operations as of both June 30, 2025 and December 31, 2024 consists of accrued expenses which are liabilities related to the former Commercial Services business unit.

The table below presents the significant components of its former discontinued operations results included within loss from discontinued operations, net of tax in the condensed consolidated statements of operations for the three and six-months ended June 30, 2025 and 2024.

SCHEDULE OF COMPONENTS OF ASSETS AND LIABILITIES AND REVENUE CLASSIFIED AS DISCONTINUED

There was no cash flow activity from discontinued operations for the six months ended June 30, 2025 or June 30, 2024. There was no depreciation and amortization expense for the three or six months ended June 30, 2025 and June 30, 2024, respectively, in discontinued operations.