4. DISCONTINUED OPERATIONS

Liabilities classified as discontinued operations as of both September 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 nine-months ended September 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 nine months ended September 30, 2025 or September 30, 2024. There was no depreciation and amortization expense for the three or nine months ended September 30, 2025 and September 30, 2024, respectively, in discontinued operations.