FINANCE LEASE RECEIVABLE

12 Months Ended

Dec. 31, 2020

FINANCE LEASE RECEIVABLE

FINANCE LEASE RECEIVABLE

8.FINANCE LEASE RECEIVABLE

The Company entered into a sublease agreement which has been recognized as a finance lease. Finance lease receivables are presented in the statement of financial position as follows:

	December 31,		December 31,		December 31,
	2020		2019		2018
Current	$	95,849	$	86,764	$	—
Non-current		42,841		138,690		—
	$	138,690	$	225,454	$	—

The following is a detailed maturity analysis of the undiscounted finance lease receivables as at December 31, 2020:

	Total
Less than 1 year	$	105,404
1-2 years		43,918
Total undiscounted finance lease receivables	$	149,322