RE:Loan forgiven , quote from item 5They were forgiven and they were written off, but they aren't now.
Here's the relavent part:
In March of 2022, the Company received new information on the treatment for the qualifications for the forgiveness of the PPP loans which resulted in a reversal of any "Government Assitance" recognized in prior periods.
The whole of note 5 is a badly worded mish-mash of copy/paste that hasn't been cleaned up from prior periods. Makes it really hard to figure out, but just compare the total liabilities on the balance sheet on 9/30 and 12/31.