9. Leases (Tables)

12 Months Ended

Dec. 31, 2022

Leases

Schedule of Right of use assets

	December 31, 2022		December 31, 2021
Non-current assets
Right-of-use assets – finance leases, net of depreciation, included in Property and equipment	$	38,079	$	49,268
Right-of-use assets - operating leases, net of amortization	$	1,393,071	$	1,653,816

Schedule of lease cost

	Year ended December 31,
	2022		2021
Finance lease cost:
Amortization of right-of-use assets	$	11,190	$	6,681
Interest expense on finance lease liabilities		2,443		1,367
		13,633		8,048
Operating lease cost	$	400,207	$	178,679
Lease cost	$	413,840	$	186,727

Schedule of Other lease

	Year ended December 31,
	2022			2021
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from finance leases	$	(2,443	)	$	(1,367	)
Operating cash flows from operating leases		(380,545	)		(160,272	)
Financing cash flows from finance leases		(7,437	)		40,281
Cash paid for amounts included in the measurement of lease liabilities	$	(390,425	)	$	(121,358	)
Weighted average lease term – finance leases		3 years and ten months			4 years and ten months
Weighted average remaining lease term – operating leases		4 years and 1 months			5 years and 1 months
Discount rate – finance leases		6.60	%		6.61	%
Discount rate – operating leases		4.64	%		4.64	%

Schedule of Finance lease liability

	Amount
2023	$	9,829
2024		9,829
2025		9,829
2026		6,195
2027		1,707
		37,389
Imputed interest		(4,546)
Total finance lease liability	$	32,843
Disclosed as:
Current portion	$	7,891
Non-Current portion		24,952
Lease liability	$	32,843

Schedule of Operating lease liability

Schedule of Operating lease liability
	Amount
2022	$	348,677
2023		366,110
2024		384,416
2025		403,637
2026		33,770
Total undiscounted minimum future lease payments		1,536,610
Imputed interest		(43,180	)
Total operating lease liability	$	1,493,430
Disclosed as:
Current portion	$	287,017
Non-Current portion		1,206,413
Lease liability	$	1,493,430