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Finance and Operating Leases (Tables)

12 Months Ended

Dec. 31, 2022

Finance And Operating Leases

Schedule of Lease Cost

The Company recognized the following total lease cost related to the Company’s lease arrangements:

Schedule of Lease Cost 

		2022				2021
Finance lease and operating lease costs			99,823				127,459
Expenses relating to short-term leases			19,892				13,698
Total lease cost		$	119,715			$	141,157

Schedule of Remaining Lease Payments

As of December 31, 2022, the Company’s remaining lease payments are as follows:

Schedule of Remaining Lease Payments 

		Leases
2023		$	133,161
2024			133,161
2025			102,090
Total remaining lease payments (undiscounted)			368,412
Less: imputed interest			15,241
Present value of lease liabilities		$	353,171

Schedule of Supplemental Balance Sheet Information

Supplemental balance sheet information related to leases:

Schedule of Supplemental Balance Sheet Information 

		Classification		2022				2021
				As of December 31,
		Classification		2022				2021
Assets:
Operating lease assets		Right-of-use lease assets		$	341,625			$	155,323
Operating leases
Lease Liability - current		Current liabilities – lease liabilities		$	124,095			$	72,730
Lease liability – non-current		Non-current liabilities – lease liabilities		$	229,076			$	49,656

Schedule of Other Information Related to Leases

Other information related to leases for the years ended December 31, 2022 and 2021:

Schedule of Other Information Related to Leases 

		2022				2021
Weighted-average remaining lease term (years) - operating leases			2.8				1.7
Weighted-average discount rate - operating leases			3.2	%			2.9	%
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases		$	-			$	11,551
Operating cash flows from operating leases		$	83,859			$	101,134

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Other information related to leases [Table Text Block]

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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 https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980

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+ 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 https://asc.fasb.org/extlink&oid=128292326&loc=SL77918701-209980

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-URI https://asc.fasb.org/topic&trid=2122208

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