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LEASES (Tables) | 3 Months Ended
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Mar. 31, 2023
Leases [Abstract] |
Schedule of Lease Balances Recorded in Balance Sheet | The Company has the following lease balances recorded on the condensed consolidated balance sheets as follows:
Lease Assets and Liabilities | Classification | March 31, 2023 | December 31, 2022
Finance lease right-of-use asset | Assets held for sale | $ | 15,709,039 |  | $ | 15,709,039 |
Finance lease right-of-use asset | Finance lease - right to use asset, net | 2,900,965 |  | 2,911,458 |
Operating lease right-of-use asset | Other current assets | 40,774 |  | 42,061 |
Total right of use assets |  | $ | 18,650,778 |  | $ | 18,662,558 |
Operating lease liability - current | Accrued expenses and other liabilities | $ | 5,431 |  | $ | 5,211 |
Operating lease liability - long-term | Other liabilities | 38,735 |  | 40,193 |
Finance lease liability | Liabilities - held for sale | 11,899,360 |  | 12,021,566 |
Finance lease liability, current portion | Finance lease - Right of use lease liability | 389,294 |  | 409,143 |
Finance lease liability | Finance lease - Right of use lease liability, long term portion | 417,750 |  | 406,968 |
Total lease liabilities |  | $ | 12,750,570 |  | $ | 12,883,081 |
Schedule of Supplemental Cash Flow Information Related to Operating Leases | The Company has the following lease costs recorded in the condensed consolidated statements of operations as follows:
| Three months ended |  |
| March 31, 2023 | March 31, 2022 |  |  |  |
Finance lease cost: |  |  |  |  |  |
Amortization of right-of-use assets | $ | 10,493 |  | $ | 125,275 |  |  |  |  |
Interest on lease liabilities | 195,712 |  | 195,611 |  |  |  |  |
Operating lease cost | 2,525 |  | 2,525 |  |  |  |  |
Total lease cost | $ | 208,730 |  | $ | 323,411 |  |  |  |  |
Other information |  |  |  |  |  |
Operating cash flows from operating leases | $ | 2,475 |  | $ | 9,350 |  |  |  |  |
Financing cash flows from finance leases | $ | — |  | $ | 8,389 |  |  |  |  |
The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases:
| March 31, 2023 | March 31, 2022
Weighted-average remaining lease term - finance leases | 1.08 | 0.50
Weighted-average remaining lease term - operating leases | 5.51 | 6.50
Weighted-average discount rate - finance leases | 6.0 | % | 6.0 | %
Weighted-average discount rate - operating leases | 11.0 | % | 11.0 | %
Schedule of Assets and Liabilities Held for Sale | Assets held for sale at March 31, 2023 and December 31, 2022 include:
| March 31, 2023 | December 31, 2022
Right of use lease asset, net of amortization | $ | 15,709,039 |  | $ | 15,709,039 |
Lease intangible, net of amortization | 3,501,939 |  | 3,501,939 |
Deposits | 1,250,000 |  | 1,250,000 |
Property, plant and equipment | — |  | 710,563 |
Construction in progress | — |  | 513,324 |
Total assets held for sale | $ | 20,460,978 |  | $ | 21,684,865 |
Liabilities held for sale at March 31, 2023 and December 31, 2022 include:
| March 31, 2023 | December 31, 2022
Deferred unrealized gain on sale | $ | 10,041,544 |  | $ | — |
Right of use lease liability | 11,899,360 |  | 12,021,566 |
Total liabilities held for sale | $ | 21,940,904 |  | $ | 12,021,566 |
Schedule of Maturities of Lease Liabilities | Minimum lease payments to be paid by the Company by fiscal year for the Company's operating and finance leases are as follows:
| Operating Leases |  | Finance Leases
For the remainder of 2023 | $ | 7,425 |  |  | $ | 426,105 |
2024 | 10,250 |  |  | 417,750 |
2025 | 10,550 |  |  | — |
2026 | 10,850 |  |  | — |
2027 | 11,150 |  |  | — |
Thereafter | 9,550 |  |  | — |
Total lease payments | 59,775 |  |  | 843,855 |
Less: imputed interest at 11% | (15,609) |  |  | (36,811) |
Present value of lease liabilities | $ | 44,166 |  |  | $ | 807,044 |
Schedule of Lease Income | Minimum lease payments for operating leases to be received from others are as follows:
For the remainder of 2023 | $ | 68,175 |
2024 | 94,725 |
2025 | 96,000 |
2026 | 96,000 |
2027 | 96,000 |
Thereafter | 192,000 |
Total Minimum Lease Income | $ | 642,900 |

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