OPERATING LEASE AND RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2021

Leases [Abstract]

Schedule of right-of- use assets

Right-of-use assets at September 30, 2021 and December 31, 2020 are summarized below: 

OPERATING LEASE AND RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES

	September 30, 2021			December 31, 2020
Office lease	$	48,957		$	48,957
Less accumulated amortization		(18,061	)		(6,966	)
Right of use assets, net	$	30,895		$	41,991

Schedule of operating lease liabilities

Operating Lease liabilities are summarized below:

OPERATING LEASE AND RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Details 2)

	September 30, 2021			December 31, 2020
Office lease	$	31,470		$	42,274
Less: current portion		(16,238	)		(14,680	)
Long term portion	$	15,232		$	27,594

Schedule of Maturity of lease liabilities

Maturity of lease liabilities are as follows:

OPERATING LEASE AND RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Details 3)

Year ended December 31, 2021	$	4,592
Year ended December 31, 2022		18,641
Year ended December 31, 2023		11,081
Total future minimum lease payments		34,314
Less: Present value discount		(2,844	)
Lease liability	$	31,470