Accrued Expenses

12 Months Ended

Dec. 31, 2021

Payables and Accruals [Abstract]

ACCRUED EXPENSES

NOTE 7 - ACCRUED EXPENSES

Accrued expenses consist of the following as of December 31, 2021 and 2020:

	December 31,
	2021		2020
Consulting fees	$	548,281	$	1,718,559
Professional fees		252,973		1,261,751
Litigation accrual (1)		300,000		-
Employee and director compensation		725,569		878,292
Research and development fees		91,737		17,817
Interest		25,433		184,576
Other		20,587		49,921
	$	1,964,580	$	4,110,916

⁽¹⁾ See Note 12 - Commitments and Contingencies, Potential Legal Matters.

As of December 31, 2021 and 2020, accrued expenses - related parties were $18,370 and $454,951, respectively. See Note 15 - Related Parties for details.