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LEASES (Tables) | 9 Months Ended
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Sep. 30, 2023
Leases [Abstract] |
ROU Assets and Lease Liabilities | The Company’s right-of-use assets and lease liabilities for its operating lease consisted of the following amounts as of September 30, 2023 and December 31, 2022:
| Nine Months Ended September 30, 2023 |  | Year Ended December 31, 2022
Assets: |  |  |
Operating lease right-of-use assets | $ | 171,295 |  |  | $ | 77,011 |
Liabilities: |  |  |
Operating lease liability, current | 173,799 |  |  | 48,127 |
Operating lease liability, non-current | — |  |  | 29,268 |
Total lease liability | $ | 173,799 |  |  | $ | 77,395 |
The table below shows a weighted-average analysis for lease terms and discount rates for all operating leases for the periods presented:
| Nine Months Ended September 30, 2023 |  | Year Ended December 31, 2022
Weighted-average remaining lease term (in years) | 0.80 |  | 1.58
Weighted-average discount rate | 3.42 | % |  | 3.36 | %
Lease Expense | The Company’s lease expense for the periods presented consisted of the following:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Operating lease cost | $ | 69,904 |  |  | $ | 12,471 |  |  | $ | 94,846 |  |  | $ | 36,313 |
Variable lease cost | 20,540 |  |  | 1,221 |  |  | 29,465 |  |  | 2,444 |
Total lease cost | $ | 90,444 |  |  | $ | 13,692 |  |  | $ | 124,311 |  |  | $ | 38,757 |
The following table shows supplemental cash flow information related to lease activities for the periods presented:
| Nine Months Ended September 30,
| 2023 |  | 2022
Cash paid for amounts included in the measurement of the lease liability |  |  |
Operating cash flows from operating leases | $ | 96,891 |  |  | $ | 36,121 |
ROU assets obtained in exchange for new lease liabilities | — |  |  | — |
Future Minimum Noncancellable Lease Payments | Future minimum noncancellable lease payments under the Company’s operating leases on an undiscounted basis reconciled to the respective lease liability at September 30, 2023 are as follows:
| Operating leases
Remaining of 2023 | $ | 117,527 |
2024 | 118,058 |
2025 | — |
2026 | — |
2027 | — |
Thereafter | — |
Total operating lease payments (undiscounted) | 235,585 |
Less: Imputed interest | (61,786) |
Lease liability as of September 30, 2023 | $ | 173,799 |

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- Definition Assets And Liabilities, Lessee + References No definition available. + Details
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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6 + Details
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