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Deferred tax assets and liabilities are the result of temporary differences between the financial statement carrying values and the tax basis of assets and liabilities. The Company’s nettax position as of December 31, 2021 and 2020 is as follows : (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets (liabilities):
Loss carry-forwards	$ 5,341,256	$ 4,071,054
Depreciation, depletion and impairment	1,239,723	2,696,706
Right of use assets	8,036
Stock option grants	796,188
Other property and equipment	(459,745)
Unrecognized losses on derivatives	27,210	1,207
Total deferred tax assets	6,952,668	6,768,967
Valuation allowance	(6,952,668)	(6,768,967)
Net deferred taxes

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