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Leases - The Company as Lessee (Tables) | 12 Months Ended
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Dec. 31, 2019
Time charterin contracts [Abstract] |
Schedule of operating leases | Operating lease right-of-use assets and lease liabilities as of December 31, 2019 and January 1, 2019 are as follows:
Description |  | Location in balance sheet |  | December 31, 2019 |  |  | January 1, 2019 (a) |
Non current assets: |  |  |  |  |  |  |  |  |  |
Chartered-in contract greater than 12 months |  | Operating lease right-of-use assets |  | $ | 386,388 |  |  | $ | 1,879,085 |
Office leases |  | Operating lease right-of-use assets |  |  | 86,744 |  |  |  | — |
|  |  |  | $ | 473,132 |  |  | $ | 1,879,085 |
Liabilities: |  |  |  |  |  |  |  |  |  |
Chartered-in contract greater than 12 months |  | Current portion of operating lease liabilities |  | $ | 386,388 |  |  | $ | 1,492,697 |
Office leases |  | Current portion of operating lease liabilities |  |  | 86,744 |  |  |  | — |
Lease liabilities - current portion |  |  |  | $ | 473,132 |  |  | $ | 1,492,697 |
Chartered-in contract greater than 12 months |  | Operating lease liabilities |  | $ | — |  |  | $ | 386,388 |
Lease liabilities - non current portion |  |  |  | $ | — |  |  | $ | 386,388 |
(1) | The Operating lease right-of-use asset and Operating lease liabilities represent the present value of lease payments for the remaining term of the lease.
Schedule of company's lease expenses and sub-lease income | The table below presents the components of the Company’s lease expenses and sub-lease income on a gross basis earned from chartered-in contracts greater than 12 months for the year ended December 31, 2019:
Description |  | Location in statement of operations |  | 2019 |
Lease expense for chartered-in contracts 12 months or less |  | Charter hire expenses |  | $ | 4,708,988 |
Lease expense for chartered-in contracts greater than 12 months |  | Charter hire expenses |  |  | 1,560,000 |
|  | Total charter hire expenses |  |  | 6,268,988 |
Lease expense for office leases |  | General and administrative expenses |  |  | 87,192 |
Sub lease income from chartered-in contracts greater than 12 months * |  | Revenues |  |  | 3,091,390 |
Schedule of total amount of lease payments on an undiscounted basis | The table below provides the total amount of lease payments on an undiscounted basis on our time chartered-in contracts and office leases greater than 12 months as of December 31, 2019:
Year |  | Chartered-in contracts greater than 12 months |  |  | Office leases |  |  | Total Operating leases |
Discount rate upon adoption |  |  | 5.6 | % |  |  | 5.6 | % |  |  | 5.6 | %
2020 (undiscounted lease payments) |  | $ | 390,000 |  |  | $ | 88,140 |  |  | $ | 478,140 |
|  |  | 390,000 |  |  |  | 88,140 |  |  |  | 478,140 |
Present value of lease liability |  |  | 386,388 |  |  |  | 86,744 |  |  |  | 473,132 |
Lease liabilities - short term |  |  | 386,388 |  |  |  | 86,744 |  |  |  | 473,132 |
Total lease liabilities |  |  | 386,388 |  |  |  | 86,744 |  |  |  | 473,132 |
Discount based on incremental borrowing rate (Difference between undiscounted lease payments and present value of lease liability) |  | $ | 3,612 |  |  | $ | 1,396 |  |  | $ | 5,008 |

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
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- Definition Tabular disclosure for lessee's operating leases. Includes, but is not limited to, description of lessee's operating lease, existence and terms of renewal or purchase options and escalation clauses, restrictions imposed by lease, such as those concerning dividends, additional debt, and further leasing, rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 10 -Section 55 -Paragraph 40 -Subparagraph (Note 1,3) -URI http://asc.fasb.org/extlink&oid=82846649&loc=d3e38371-112697 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41499-112717 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118943654&loc=d3e12069-110248 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41502-112717 Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84164451&loc=d3e36991-112694 + Details
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