ACCRUED LIABILITIES

3 Months Ended

Mar. 31, 2022

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

ACCRUED LIABILITIES

Other accrued liabilities consisted of the following:

	March 31, 2022		December 31, 2021
Legal & Professional Fees	534,583		1,457,727
Payroll & Taxes	—		73,819
Shipping & Handling	82,449		230,779
Interest expense	800,413		79,267
Sales & Use Taxes	4,529,524		2,609,664
Upcharge penalties reserve	420,126		420,126
Prepaid Insurance	8,075		—
Rent & Taxes	29,340		—
Accrued miscellaneous expenses	94,990		182,575
Fuel	101,167		—
Lease expense1	756,870		—
Total	$	7,357,537	$	5,053,957

1 Lease expense includes the profit shared in accordance with our Hosting Services Agreement discussed in "Note 28 - Hosting Services Agreement". Lease expense is recorded in Operations and maintenance expense on the consolidated statements of operations.