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LEASES | 12 Months Ended
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Dec. 31, 2021
Leases |
LEASES |
10. | LEASES
The Company evaluates new leases at inception based on the criteria defined in Leases (Topic 842). On September 1, 2020, the Company entered into a five-year operating lease with payments ranging from $52,000 to $58,526. The lease has two one-year options to extend the term of the lease. At this time, it is not reasonably certain that the Company will extend the term of the lease and, therefore, the renewal periods have been excluded from the right-of-use (“ROU”) asset. The present value of the lease payment stream was calculated using an effective borrowing rate of 10% and recorded a ROU asset and operating lease liability each of $2,605,032 on September 1, 2020. The ROU asset and the corresponding lease liability are being amortized on a straight-line basis over the term of the lease which expires on August 31, 2025. The tables below show the ROU assets and liabilities as of December 31, 2021 and December 31, 2020, including the changes during the periods.
Schedule of operating right-of use asset |  |  |  |
|  | Operating right-of
|  | use asset
Sub-lease |  |  |  |
Office lease initial measurement January 1, 2019 |  | $ | 872,897 |
Less amortization of operating lease |  |  | (523,738 | )
Straight-line lease expense in excess of cash payments |  |  | (32,770 | )
Operating lease ROU asset December 31, 2019 |  | $ | 316,389 |
Less amortization of operating lease |  |  | (349,159 | )
Straight-line lease expense in excess of cash payments |  |  | 32,770 |
Operating lease ROU asset August 31, 2020 - end of sublease |  | $ | – |
New lease |  |
Office lease initial measurement September 1, 2020 |  | $ | 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 as of December 31, 2020 |  |  | 2,418,503 |
Less amortization of operating lease |  |  | (388,591 | )
Operating lease ROU asset as of December 31, 2021 |  | $ | 2,029,912 |
During the twelve months ended December 31, 2021, cash paid for amounts included in the measurement of operating lease liabilities was $405,476. As of December 31, 2021 and 2020, the current and non-current portions of the lease liability were recorded to the Balance Sheet as follows:
Schedule of lease liability |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2020 |
Operating lease liabilities, current |  | $ | 467,891 |  |  | $ | 521,006 |
Operating lease liabilities, noncurrent |  |  | 1,607,221 |  |  |  | 1,910,357 |
Total lease liability |  | $ | 2,075,112 |  |  | $ | 2,431,363 |
The future minimum rental commitments for our operating leases reconciled to the lease liability as of December 31, 2021 is as follows:
Schedule of operating leases reconciled lease liability |  |  |  |
|  | December 31, 2021 |
2022 |  | $ | 649,147 |
2023 |  |  | 668,622 |
2024 |  |  | 688,680 |
2025 |  |  | 468,212 |
Total undiscounted future minimum payments |  |  | 2,474,661 |
Less imputed interest |  |  | (399,549 | )
Total lease liability |  | $ | 2,075,112 |

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=77888251 + Details
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