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DEFERRED REVENUE

9 Months Ended

Sep. 30, 2021

Revenue from Contract with Customer [Abstract]

DEFERRED REVENUE

NOTE 9 – DEFERRED REVENUE

At September 30, 2021 and December 31, 2020, deferred revenue consists of the following:

 SCHEDULE OF DEFERRED REVENUE

		September 30, 2021				December 31, 2020
Franchise fees		$	890,200			$	983,958
Unearned vendor rebates			-				23,171
Less: Unearned vendor rebates, current			-				(23,171	)
Less: Franchise fees, current			(44,437	)			(39,687	)
Deferred revenues, non-current		$	845,763			$	944,271

See Note 12 – Commitments and Contingencies – Franchisee Agreements for details related to the sale of a Pokemoto franchisee agreement for three locations.

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- References

No definition available.

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- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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