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INCOME TAX - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
Dec. 31, 2021
Dec. 31, 2020
Deferred tax assets:    
Federal NOL Carryforward $ 1,926,000 $ 1,794,200
UNICAP 598,400 193,000
Lease Liability 736,400 176,700
Stock Based compensation 54,900 9,200
Investments 7,000 57,100
Total assets 3,322,700 2,230,200
Deferred tax liabilities:    
Property and equipment 1,948,900 1,705,400
Right of use assets 724,800 183,500
Total liabilities 2,673,700 1,888,900
Subtotal deferred tax assets 649,000 341,300
Valuation Allowance 0 (341,300)
Net deferred tax assets $ 649,000 $ 0