Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2021

Commitments and Contingencies [Abstract]

Operating Right-of-Use Assets and Lease Liabilities

Operating right-of-use assets and lease liabilities consist of the following as of December 31:

	2021		2020
Lease right-of-use assets	$	635,668		1,008,887
Total	$	635,668		1,008,887

Lease liabilities:	2021		2020
Lease liabilities – current portion	$	383,616		413,211
Lease liabilities – long-term portion		386,224		769,840
Total	$	769,840		1,183,051

Lease Cost

Operating lease expenses for the year ended are summarized as follows for the years ending December 31:

Lease cost:	2021		2020
Operating lease cost	$	487,746		490,754
Short-term lease cost		3,343		—
Variable lease cost		17,497		14,326
Total	$	508,586		505,080

Financing Right-of-use Assets and Lease Liabilities

Financing right-of-use assets and lease liabilities consist of the following as of December 31:

	2021			2020
Lease right-of-use assets	$	150,122			150,122
Accumulated depreciation		(120,043	)		(101,503	)
Net	$	30,079			48,619

Lease liabilities:	2021		2020
Lease liabilities – current portion	$	23,058		20,861
Lease liabilities – long-term portion		16,193		39,252
Total	$	39,251		60,113

Lessee Operating and Financing Lease Liability Maturity

The following table summarizes the Company’s undiscounted cash payment obligations for its lease liabilities with initial terms of more than twelve months as of December 31, 2021:

Operating leases:
2022	$	541,307
2023		557,500
2024		47,029
Total undiscounted lease payments -operating leases		1,145,836
Financing leases:
2022		25,951
2023		16,792
Total undiscounted lease payments -finance leases		42,743
Total undiscounted lease payments		1,188,579
Less:   imputed interest		(379,488	)
Lease liability		809,091
Less: current portion of lease liability		(406,674	)
Lease liability, less current portion	$	402,417