OTHER ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2024

NOTE 6 — OTHER ACCRUED LIABILITIES

Accrued tax liabilities consist of delinquent payroll taxes, interest, and penalties owed by us to the Internal Revenue Service (“IRS”) and other tax entities.

Accrued liabilities consist of the following:

SCHEDULE OF ACCRUED LIABILITIES

	June 30, 2024		December 31, 2023

Tax liabilities	$	39,616	$	37,228
Accrued Royalty - Globrands LLC		963,081		1,092,915
Other		2,231,502		1,759,246
Total	$	3,234,199	$	2,889,389

Other accrued liabilities as of June 30, 2024 and December 31, 2023, include a non-interest-bearing payable totaling $45,000 and $45,000, respectively, that is due on demand and customer deposits totaling $2,196,164 and $1,735,109, respectively.

Accrued payroll and compensation liabilities consist of the following:

	June 30, 2024		December 31, 2023

Director fees	$	135,000	$	135,000
Bonus expenses		126,858		121,858
Commissions		2,148		2,148
Consulting		409,822		438,822
Administrative payroll		4,507,288		4,369,385
Total	$	5,181,116	$	5,067,213

CIRTRAN CORP 10-Q