Operating Lease Right-Of-Use (Rou) Assets and Operating Lease Liabilities (Tables)
|
9 Months Ended |
12 Months Ended |
Sep. 30, 2021 |
Dec. 31, 2020 |
| Disclosure Text Block [Abstract] |
|
|
| Schedule of right-of-use asset |
| |
|
September 30, 2021
|
|
|
December 31,
2020 |
|
| Office
leases right of use assets |
|
$ |
253,433 |
|
|
$ |
74,296 |
|
| Less:
accumulated amortization |
|
|
(7,881 |
) |
|
|
(52,524 |
) |
| Balance
of ROU assets |
|
$ |
245,552 |
|
|
$ |
21,772 |
|
|
| |
|
December 31,
2020 |
|
|
December
31,
2019 |
|
| Office leases right of use assets |
|
$ |
74,296 |
|
|
$ |
74,296 |
|
| Less: accumulated
amortization |
|
|
(52,524 |
) |
|
|
(4,488 |
) |
| Balance of ROU assets |
|
$ |
21,772 |
|
|
$ |
69,808 |
|
|
| Schedule of operating lease liabilities related to the ROU assets |
| |
|
September 30,
2021 |
|
|
December 31,
2020 |
|
| Lease
liabilities related to office leases right of use assets |
|
$ |
245,552 |
|
|
$ |
22,216 |
|
| Less:
current portion of lease liabilities |
|
|
(39,879 |
) |
|
|
(22,216 |
) |
| Lease
liabilities – long-term |
|
$ |
205,673 |
|
|
$ |
- |
|
|
| |
|
December 31, 2020
|
|
|
December
31,
2019 |
|
| Lease liabilities related to
office leases right of use assets |
|
$ |
22,216 |
|
|
$ |
69,852 |
|
| Less: current portion of lease liabilities |
|
|
(22,216 |
) |
|
|
(47,636 |
)) |
| Lease liabilities – long-term |
|
$ |
- |
|
|
$ |
22,216 |
|
|
| Schedule of future minimum base lease payments due under non-cancelable operating leases |
| September
30, |
|
Amount |
|
| 2022 |
|
$ |
67,200 |
|
| 2023 |
|
|
67,200 |
|
| 2024 |
|
|
67,200 |
|
| 2025 |
|
|
67,200 |
|
| 2026 |
|
|
56,000 |
|
| Total
minimum non-cancelable operating lease payments |
|
|
324,800 |
|
| Less:
discount to fair value |
|
|
(79,248 |
) |
| Total
lease liability on September 30, 2021 |
|
$ |
245,552 |
|
|
| Year ended
December 31, |
|
Amount |
|
| 2021 |
|
$ |
22,885 |
|
| Total minimum non-cancelable operating lease
payments |
|
|
22,885 |
|
| Less: discount to fair value |
|
|
(669 |
) |
| Total lease liability on December 31, 2020 |
|
$ |
22,216 |
|
|