NOTE 15: LEASE LIABILITY

12 Months Ended

Dec. 31, 2019

Lease liabilities [abstract]

LEASE LIABILITY

The lease liabilities as at January 1, 2019 can be reconciled to the operating lease commitments as of December 31, 2018 as follows:

Operating lease commitments as at December 31, 2018	$	180,696
Weighted average incremental borrowing rate as at January 1, 2019		6	%
Lease liability as at January 1, 2019	$	138,444

The lease liability consists of the following:

	Empower clinics			Sun Valley clinics			CBD extraction facility			Total
Balance, December 31, 2018	$	—		$	—		$	—		$	—
Adoption of IFRS 16		138,444			—			—			138,444
Additions		23,006			431,544			406,263			860,813
Interest expense		4,318			13,404			7,955			25,677
Payments		(64,681	)		(112,798	)		(26,233	)		(203,712	)
Termination of leases		(86,326	)		—			—			(86,326	)
Balance, September 30, 2019	$	14,761		$	332,150		$	387,985		$	734,896
Less: non-current portion of lease liability		3,060			174,681			337,355			515,096
Current portion of lease liability	$	11,701		$	157,469		$	50,630		$	219,800

During the year ended December 31, 2019, the Company recognized an expense of $92,349 with respect to short-term and low value leases.