Company: CERO
Filing Date: 2025-02-05
Form Type: S-1/A
Source: 0001213900-25-010230
Chunk: 308

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-05
Form: S-1/A
Chunk 308
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 |     |              |       38,323 |   |
| Furniture                      |     |            |         8,429 |   |     |              |        8,429 |   |
| Less: Accumulated depreciation |     |            |    (1,929,691 | ) |     |              |   (1,587,889 | ) |
|                                |     | $          |       624,900 |   |     | $            |      966,702 |   |

Depreciation expense for the period from February
14, 2024 through September 30, 2024 for Successor was $. Predecessor depreciation expense for the period January 1, 2024 through
February 13, 2024 and for the nine months ended September 30, 2023 was $ and $, respectively. The Company’s depreciation
expense for the three months ended September 30, 2024 and the Predecessor’s depreciation expense for the three months ended September
30, 2023 was $ and $, respectively.

F-13

NOTE 5 – ACCRUED LIABILITIES

|                                               |     |            | September 30, 
          2024 |     |              | December 31, 
         2023 |
|:----------------------------------------------|:----|:-----------|--------------:|:----|:-------------|-------------:|
|                                               |     | -Successor |               |     | -Predecessor |              |
| Employee-related liabilities                  |     | $          |        49,117 |     | $            |       68,697 |
| Accrued taxes                                 |     |            |        85,148 |     |              |            - |
| Accrued legal expenses                        |     |            |       172,000 |     |              |       46,466 |
| Accrued interest                              |     |            |             - |     |              |       27,637 |
| Penalty for late S-1 filing and effectiveness |     |            |       645,693 |     |              |            - |
| Accrued consulting and professional services  |     |            |       538,000 |     |              |            - |
| Accrued toxicology expense                    |     |            |       144,619 |     |              |            - |
| Accrued clinical services                     |     |            |        26,