FINANCE LEASE RECEIVABLE

12 Months Ended

Dec. 31, 2021

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,
	2021		2020		2019
Current	$	43,543	$	95,849	$	86,764
Non-current		—		42,841		138,690
	$	43,543	$	138,690	$	225,454

The following is a detailed maturity analysis of the undiscounted finance lease receivables as at December 31, 2021:

	Total
Less than 1 year	$	44,638
Total undiscounted finance lease receivables	$	44,638