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COMMITMENTS AND CONTINGENCIES (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2021 | Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES |  |
Schedule of operating lease liability |  |
|  | December 31, |
|  | 2020 |  |  | 2019 |
Total lease liability |  | $ | 269,054 |  |  | $ | 269,054 |
Reduction of lease liability |  |  | (128,412 | ) |  |  | (55,034 | )
Total |  |  | 140,642 |  |  |  | 214,020 |
Less short term portion as of December 31, 2020 |  |  | (73,378 | ) |  |  | (73,378 | )
Long term portion as of December 31, 2020 |  | $ | 67,264 |  |  | $ | 140,642 |
Schedule of lease payments |  |
2021 |  | $ | 89,736 |
2022 |  |  | 82,885 |
Total minimum non-cancellable operating lease payments |  |  | 172,621 |
Less discount to fair value |  |  | (31,979 | )
Total fair value of lease payments |  | $ | 140,642 |
Schedule of Right-of-use asset |
|  | September 30, 2021 |  |  | December 31, 2020 |
Customer contracts |  | $ | 6,601,143 |  |  | $ | 233,107 |
License |  |  | 5,512,399 |  |  |  | 1,726,965 |
Domains |  |  | 40,862 |  |  |  | - |
|  |  | 12,154,404 |  |  |  | 1,960,072 |
Less accumulated amortization |  |  | (2,791,411 | ) |  |  | (1,164,208 | )
Carrying value |  | $ | 9,362,993 |  |  | $ | 795,864 |
|  | December 31, 2020 |  |  | December 31, 2019 |
Carrying value – January 1 |  | $ | 3,517,315 |  |  | $ | - |
Goodwill acquired during the year |  |  | - |  |  |  | 6,517,315 |
|  |  | 3,517,315 |  |  |  | 6,517,315 |
Impairment losses |  |  | - |  |  |  | (3,000,000 | )
Carrying value – December 31 |  | $ | 3,517,315 |  |  | $ | 3,517,315 |
|  | December 31, 2020 |  |  | December 31, 2019 |
Customer contracts |  | $ | 233,107 |  |  | $ | 183,107 |
License |  |  | 1,726,965 |  |  |  | 1,726,965 |
|  |  | 1,960,072 |  |  |  | 1,910,072 |
Less accumulated amortization |  |  | (1,164,208 | ) |  |  | (477,518 | )
Carrying value |  | $ | 795,864 |  |  | $ | 1,432,554 |

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- Definition Tabular disclosure of long-lived, depreciable assets that are subject to a lease meeting the criteria for capitalization and are used in the normal conduct of business to produce goods and services. Examples may include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121616839&loc=d3e45280-112737 + Details
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