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14. LEASES (Details - Operating right-of use asset) - USD ($) | 4 Months Ended | 8 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2020 | Aug. 31, 2020 | Dec. 31, 2019
Office lease initial measurement, beginning |  | $ 316,389 |
Operating lease ROU asset, end | $ 2,418,503 |  | $ 316,389
Sub-lease |  |  |
Office lease initial measurement, beginning | 0 | 316,389 | 872,897
Less amortization of operating lease |  | (349,159) | (523,738)
Straight-line lease expense in excess of cash payments |  | 32,770 | (32,770)
Operating lease ROU asset, end |  | 0 | $ 316,389
New lease |  |  |
Office lease initial measurement, beginning | 2,605,032 |  |
Less amortization of operating lease | (173,669) |  |
Straight-line lease expense in excess of cash payments | (12,860) |  |
Operating lease ROU asset, end | $ 2,418,503 | $ 2,605,032 |

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- Definition Straight-line lease expense in excess of cash payments + References No definition available. + Details
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- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121603541&loc=SL77918627-209977 + Details
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- Definition Amount of amortization expense for right-of-use asset from operating lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 + Details
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- Details
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