Net finance expense (Tables)

12 Months Ended

Dec. 31, 2019

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Summary of Net Finance Expense

Recognized in earnings in the years ended December 31:

	2019		2018
Finance expense:
Interest and accretion expense on borrowings	$	3,288,704	$	3,168,762
Accretion expense on earn-out obligation and    deferred consideration		133,450		166,575
Amortization of deferred financing fees		276,260		260,363
Net change in fair value of financial liabilities at    fair value through earnings		2,861,204		971,627
Other		50,000		—
Total finance expense	$	6,609,618	$	4,567,327
Net finance expense	$	6,609,618	$	4,567,327