CONTINGENT CONTRACTUAL OBLIGATIONS AND COMMERCIAL COMMITMENTS (Tables)

12 Months Ended

Dec. 31, 2022

CONTINGENT CONTRACTUAL OBLIGATIONS AND COMMERCIAL COMMITMENTS

Rent Schedule

Date	Base Monthly Rent
January 1, 2021 – December 31, 2021	$	5,740.75
January 1, 2022 – December 31, 2022	$	5,855.57
January 1, 2023 – December 31, 2023	$	5,972.68
January 1, 2024 – December 31, 2024	$	6,092.13
January 1, 2025 – December 31, 2025	$	6,213.97

Date	Base Monthly Rent
10/01/2021 – 09/30/2022	$	2,395.84
10/01/2022 – 09/30/2023	$	2,467.72
10/01/2023 – 09/30/2024	$	2,541.75

Date	Base Monthly Rent
01/01/2022 – 12/31/2022	$	4,000.00
01/01/2023 – 12/31/2023	$	4,120.00
01/01/2024 – 12/31/2024	$	4,243.60
01/01/2025 – 12/31/2025	$	4,370.91
01/01/2026 – 12/31/2026	$	4,502.34

Date	Base Monthly Rent
07/01/2022 – 06/30/2023	$	5,493.25
07/01/2023 – 06/30/2024	$	5,630.58
07/01/2024 – 06/30/2025	$	5,771.35
07/01/2025 – 06/30/2026	$	5,915.63
07/01/2026 – 06/30/2027	$	6,063.52

Date	Base Monthly Rent
February 1, 2023 – February 28, 2023	$	0.00
March 1, 2023 – February 29, 2024	$	3,395.73
March 1, 2024 – February 28, 2025	$	3,531.56
March 1, 2025 – February 28, 2026	$	3,672.82
March 1, 2026 – February 28, 2027	$	3,819.73
March 1, 2027 – February 29, 2028	$	3,972.52

Schedule of Operating Lease Assets and Liabilities

Asset	Balance Sheet Line	December 31, 2022
Operating Lease Right-of-Use Asset, net of Right-of-Use Asset Amortization of $100,892 in 2022 and $6,807 in 2021	Non-Current Assets	$	496,604
Liability	Balance Sheet Line	December 31, 2022
Operating Lease Liabilities	Current Liabilities	$	117,719
	Non-Current Liabilities	$	384,417

Asset	Balance Sheet Line	December 31, 2022
Finance Lease Right-of-Use Asset, net of Right-of-Use Asset Amortization of $206,008 in 2022 and $252,876 in 2021	Non-Current Assets	$	1,274,400
Liability	Balance Sheet Line	December 31, 2022
Finance Lease Liabilities	Current Liabilities	$	1,357,524

Schedule of lease cost

Lease Cost:	Year Ended Dec. 31, 2022		Year Ended Dec. 31, 2021		Year Ended Dec. 31, 2020
Finance lease expense:
Amortization of Right-of-Use Assets	$	46,273	$	49,347	$	-
Interest on lease liabilities		70,507		52,825		-
Operating lease expense		115,239		15,405		19,200
Total	$	232,019	$	117,577	$	19,200

Schedule of lease liability

Maturity Analysis of Finance and Operating Leases as of December 31, 2022	Finance			Operating
2023	$	1,446,672		$	179,975
2024		-			184,318
2025		-			166,364
2026		-			171,446
2027		-			83,746
Thereafter		-			7,945
Total		1,446,672			793,794
Less: Present value discount		(89,148	)		(111,019	)
Lease liability	$	1,357,524		$	682,775