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LEASES (Tables)

9 Months Ended

Sep. 30, 2021

Leases

Schedule of Operating right-of use asset

Schedule of Operating right-of use asset
		Operating
		right-of
		use asset
Operating lease ROU asset as of December 31, 2020		$	2,418,503
Less amortization of operating lease ROU assets			(275,295	)
Operating lease ROU asset as of September 30, 2021		$	2,143,208

Schedule of lease liability

Schedule of lease liability
		September 30,				December 31,
		2021				2020
Operating lease liabilities, current		$	451,605			$	521,006
Operating lease liabilities, noncurrent			1,731,837				1,910,357
Total lease liability		$	2,183,442			$	2,431,363

Schedule of future minimum rental commitments

Schedule of future minimum rental commitments
		September 30, 2021
2021		$	160,680
2022			649,147
2023			668,622
2024			688,680
2025			468,211
Total undiscounted future minimum payments			2,635,340
Less imputed interest			(451,898	)
Total lease liability		$	2,183,442

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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

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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

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