Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2022

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:

	2022		2021
Lease right-of-use assets	$	307,761		635,668
Total	$	307,761		635,668

Lease liabilities:	2022		2021
Lease liabilities – current portion	$	357,640		383,616
Lease liabilities – long-term portion		28,584		386,224
Total	$	386,224		769,840

Lease Cost

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

Lease cost:	2022		2021
Operating lease cost	$	485,598		487,746
Short-term lease cost		5,730		3,343
Variable lease cost		41,198		17,497
Total	$	532,526		508,586

Financing Right-of-use Assets and Lease Liabilities

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

	2022			2021
Lease right-of-use assets	$	150,122			150,122
Accumulated depreciation		(138,326	)		(120,043	)
Net	$	11,796			30,079

Lease liabilities:	2022		2021
Lease liabilities – current portion	$	16,193		23,058
Lease liabilities – long-term portion		—		16,193
Total	$	16,193		39,251

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, 2022:

Operating leases:
2023	$	557,500
2024		47,029
Total undiscounted lease payments -operating leases		604,529
Financing leases:
2023		16,792
Total undiscounted lease payments -finance leases		16,792
Total undiscounted lease payments		621,321
Less:   imputed interest		(218,904	)
Lease liability		402,417
Less: current portion of lease liability		(373,833	)
Lease liability, less current portion	$	28,584