v3.22.4

LEASES (Tables)

9 Months Ended

Dec. 31, 2022

Leases

Summary of right-of-use asset

Summary of right-of-use asset
		December 31, 2022
		Tuscaloosa Additional Lease
Office lease		$	77,119
Less: accumulated amortization			(13,614	)
Right-of-use asset, net		$	63,505

Summary of operating lease liability

Summary of operating lease liability
		December 31, 2022
		Discontinued Operations				Tuscaloosa Additional Lease				Total
Office lease		$	316,109				63,505				379,614
Less: current portion			(118,942	)			(13,939	)			(132,881	)
Long term portion		$	197,167				49,566				246,733

Schedule of maturity of the lease liability

Schedule of maturity of the lease liability
		December 31, 2022
		Discontinued Operations				Tuscaloosa Additional Lease				Total
Fiscal year ending March 31, 2023		$	36,000				4,875				40,875
Fiscal year ending March 31, 2024			144,000				19,500				163,500
Fiscal year ending March 31, 2025			102,000				19,500				121,500
Fiscal year ending March 31, 2026			72,000				19,500				91,500
Fiscal year ending March 31, 2027			6,000				13,000				19,000
Present value discount			(43,891	)			(12,870	)			(56,761	)
Lease liability		$	316,109				63,505				379,614

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- References

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- Definition

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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- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ 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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