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Leases - The Company as Lessee (Tables) | 12 Months Ended
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Dec. 31, 2021
Time charterin contracts [Abstract] |
Schedule of operating leases | Operating lease right-of-use assets and lease liabilities as of December 31, 2020 and 2021 as follows:
Description |  | Location in balance sheet |  | December 31, 2020 |  |  | December 31, 2021 |
Non current assets: |  |  |  |  |  |  |  |  |  |
Office leases |  | Operating lease right-of-use assets |  | $ | — |  |  | $ | 104,168 |
|  |  |  | $ | — |  |  | $ | 104,168 |
Liabilities: |  |  |  |  |  |  |  |  |  |
Office leases |  | Current portion of operating lease liabilities |  | $ | — |  |  | $ | 104,168 |
Lease liabilities - current portion |  |  |  | $ | — |  |  | $ | 104,168 |
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:
Description |  | Location in statement of operations |  | 2019 |  |  | 2020 |  |  | 2021 |
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 |  |  |  | 318,606 |  |  |  | — |
|  | Total charter hire expenses |  |  | 6,268,988 |  |  |  | 318,606 |  |  |  | — |
Lease expense for office leases |  | General and administrative expenses |  |  | 87,192 |  |  |  | 90,121 |  |  |  | 97,726 |
Sub lease income from chartered-in contracts greater than 12 months * |  | Revenues |  |  | 3,091,390 |  |  |  | 860,227 |  |  |  | — |
* | The sub-lease income represents only time charter revenue earned on the chartered-in contracts greater than 12 months. There is additional revenue of $482,879 earned from voyage charters on the same chartered-in contract which is recorded in Revenues in our consolidated statement of operations for the year ended December 31, 2019 (2020 & 2021: nil). Additionally, there is revenue earned from time charters from chartered-in contracts 12 months or less which is included in Revenues in our consolidated statements of operations for the year ended December 31, 2019. No such contracts existed for the years ended December 31, 2020 and 2021.
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 office lease greater than 12 months as of December 31, 2021:
Year |  | Office leases |  |  | Total Operating leases |
Discount rate upon adoption |  |  | 5.6 | % |  |  | 5.6 | %
2022 (undiscounted lease payments) |  | $ | 107,520 |  |  | $ | 107,520 |
|  |  | 107,520 |  |  |  | 107,520 |
Present value of lease liability |  |  | 104,168 |  |  |  | 104,168 |
Lease liabilities - short term |  |  | 104,168 |  |  |  | 104,168 |
Total lease liabilities |  |  | 104,168 |  |  |  | 104,168 |
Discount based on incremental borrowing rate (Difference between undiscounted lease payments and present value of lease liability) |  | $ | 3,352 |  |  | $ | 3,352 |

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- Definition Operating leases. + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123408670&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=123408670&loc=SL77918701-209980 + Details
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