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LEASES (Tables)
 9 Months Ended
Sep. 30, 2021
Leases  
SUMMARY OF RIGHT-OF-USE ASSET AND LEASE LIABILITY

The table below summarizes the right-of-use asset and lease liability for the nine months ended September 30, 2021:

 SUMMARY OF RIGHT-OF-USE ASSET AND LEASE LIABILITY

   September 30, 2021 
Right of Use Assets     
Balance at December 31, 2020  $483,113 
Depreciation   (230,046)
Balance at September 30, 2021  $253,067 
      
Lease Liability     
Balance at December 31, 2020  $483,113 
Lease interest expense   19,164 
Payments   (249,210)
Balance at September 30, 2021  $253,067 
      
Short-term portion  $96,695 
Long-term portion   156,372 
Total  $253,067 
SCHEDULE OF UNDISCOUNTED RENT PAYMENTS

Undiscounted rent payments for the next five years are as follows:

 SCHEDULE OF UNDISCOUNTED RENT PAYMENTS

      
2021  $38,690 
2022   67,320 
2023   66,180 
2024   59,520 
2025   61,020 
Total  $292,730 
Impact of discounting   (39,663)
Lease liability, September 30, 2021  $253,067