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Accounts Payable and Accrued Expenses | 9 Months Ended
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Sep. 30, 2022
Payables and Accruals [Abstract] |
Accounts Payable and Accrued Expenses | Note 10. Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consist of the following:
Schedule of accounts payable and accrued expenses |  |  |  |  |  |  |  |
|  | September 30, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Accounts payable |  | $ | 6,524,550 |  |  | $ | 1,450,531 |
Office access deposits |  |  | 340 |  |  |  | 340 |
Accrued compensation |  |  | 603,207 |  |  |  | 175,000 |
Unearned revenue |  |  | 41,871 |  |  |  | – |
Accrued interest (various notes and loans payable |  |  | 335,559 |  |  |  | – |
Accrued interest (working interest royalty programs) |  |  | 1,562,160 |  |  |  | – |
Accrued tax penalties and interest |  |  | 405,314 |  |  |  | 398,114 |
Accounts payable and accrued expenses |  | $ | 9,473,001 |  |  | $ | 2,023,985 |
As of September 30, 2022, our accounts payable are primarily made up of trade payable for the purchase of for crude oil. Trade accounts payables in the amount of $3,731,888 is with a vendor who shares a beneficiary, James Ballengee, with Jorgan and JBAH, whom in aggregate now hold approximately 16% of our common stock. $67,446 of accounts payable, which are not trade receivable, are with companies who share a beneficiary with Jorgan and JBAH, whom in aggregate now hold approximately 16% of our common stock. $43,434 of accounts payable, which are not trade receivable, are with a related party where our Chief Financial Officer sits on the board of the directors and is an officer. As of December 31, 2021 the Company accrued $225,000 for a milestone payment to be paid to TBT Group, Inc. (of which an independent Vivakor Board member is a 7% shareholder) related to our worldwide, exclusive license agreement for the license of piezo electric and energy harvesting technologies for creating self-powered sensors for making smart roadways. This milestone payment was paid in March 2022.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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