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Leases - The Company as Lessee (Tables)

12 Months Ended

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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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.

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-Publisher FASB
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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.

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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.

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