LEASES (Tables)

9 Months Ended

Sep. 30, 2021

LEASES

Schedule of Leases

The following table provides a summary of leases by balance sheet location as of September 30, 2021:

		As of
		September 30,
Assets/liabilities	Classification	2021
Assets		(Unaudited)
Operating lease right-of-use assets	Operating lease assets	$	130,073
Liabilities
Current
Operating lease liability - current	Current operating lease liabilities	$	76,719
Long-term
Operating lease liability - non-current	Long-term operating lease liabilities		41,714
Total lease liabilities		$	118,433

Schedule of Lease Expenses

The operating lease expenses for the three months and nine months ended September 30, 2021 and 2020 were as follows:

		Three Months Ended September 30,				Nine Months Ended September 30,
Lease Cost	Classification	2021			2020	2021			2020
		(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Operating lease cost	Cost of revenue, general and administrative expenses	$	127,173	$	72,901	$	294,399	$	466,419
Total lease cost		$	127,173	$	72,901	$	294,399	$	466,419

Schedule of Maturities of Operating Lease Liabilities

Maturities of operating lease liabilities at September 30, 2021 were as follows:

	Operating
Maturity of Lease Liabilities	Leases
2021 (remaining)	$	17,065
2022		80,663
2023		15,520
2024		15,520
2025		—
Thereafter		—
Total lease payments	$	128,768
Less: interest		(10,335)
Present value of lease payments	$	118,433

Schedule of Lease Term and Discount Rate

	Nine Months Ended
	September 30,
Lease Term and Discount Rate	2021		2020
	(Unaudited)		(Unaudited)
Weighted-average remaining lease term (years)
Operating leases	2.1		2.8
Weighted-average discount rate (%)
Operating leases	8	%	8	%

Schedule of Other Information

	Nine Months Ended
	September 30,
Other Information	2021		2020
	(Unaudited)		(Unaudited)
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	49,651	$	208,198
Leased assets obtained in exchange for new operating lease liabilities		—		—