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LEASES (Tables) | 6 Months Ended
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Jun. 30, 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 | June 30, 2023 | December 31, 2022
Finance lease right-of-use asset | Assets held for sale | $ | — |  | $ | 15,709,039 |
Finance lease right-of-use asset | Finance lease - right to use asset, net | 2,968,414 |  | 2,911,458 |
Operating lease right-of-use asset | Other current assets | 39,452 |  | 42,061 |
Total right of use assets |  | $ | 3,007,866 |  | $ | 18,662,558 |
Operating lease liability - current | Accrued expenses and other liabilities | $ | 5,658 |  | $ | 5,211 |
Operating lease liability - long-term | Other liabilities | 37,237 |  | 40,193 |
Finance lease liability | Liabilities - held for sale | — |  | 12,021,566 |
Finance lease liability, current portion | Finance lease - Right of use lease liability | 855,417 |  | 409,143 |
Finance lease liability | Finance lease - Right of use lease liability, long term portion | — |  | 406,968 |
Total lease liabilities |  | $ | 898,312 |  | $ | 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 |  | Six-Months Ended |  |  |  |  |  |  |
| June 30, 2023 | June 30, 2022 |  | June 30, 2023 | June 30, 2022 |  |  |  |  |  |  |
Finance lease cost: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of right-of-use assets | $ | 13,159 |  | $ | 132,270 |  |  | $ | 23,652 |  | $ | 257,545 |  |  |  |  |  |  |  |
Interest on lease liabilities | 16,937 |  | 206,272 |  |  | 212,649 |  | 401,883 |  |  |  |  |  |  |  |
Operating lease cost | 1,322 |  | 2,525 |  |  | 3,847 |  | 5,049 |  |  |  |  |  |  |  |
Total lease cost | $ | 31,418 |  | $ | 341,067 |  |  | $ | 240,148 |  | $ | 664,477 |  |  |  |  |  |  |  |
Other information |  |  |  |  |  |  |  |  |  |  |  |
Operating cash flows from operating leases | $ | 2,475 |  | $ | 2,400 |  |  | $ | 4,950 |  | $ | 4,800 |  |  |  |  |  |  |  |
Financing cash flows from finance leases | $ | 25,066 |  | $ | 55,238 |  |  | $ | 352,050 |  | $ | 63,627 |  |  |  |  |  |  |  |
The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases:
| June 30, 2023 | June 30, 2022
Weighted-average remaining lease term - finance leases | 1.08 | 0.35
Weighted-average remaining lease term - operating leases | 5.26 | 6.25
Weighted-average discount rate - finance leases | 8.0 | % | 6.11 | %
Weighted-average discount rate - operating leases | 11.0 | % | 11.0 | %
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 | $ | 4,901 |  |  | $ | 50,130 |
2024 | 10,250 |  |  | 860,564 |
2025 | 10,550 |  |  | — |
2026 | 10,850 |  |  | — |
2027 | 11,150 |  |  | — |
Thereafter | 9,600 |  |  | — |
Total lease payments | 57,301 |  |  | 910,694 |
Less: imputed interest at 11%, operating lease | (14,406) |  |  | — |
Less: imputed interest at 8%, finance lease | — |  |  | (55,277) |
Present value of lease liabilities | $ | 42,895 |  |  | $ | 855,417 |
Schedule of Lease Income | Minimum lease payments for operating leases to be received from others are as follows:
For the remainder of 2023 | $ | 45,450 |
2024 | 94,725 |
2025 | 96,000 |
2026 | 96,000 |
2027 | 96,000 |
Thereafter | 192,000 |
Total Minimum Lease Income | $ | 620,175 |

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