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LEASES (Tables)
12 Months Ended
Dec. 31, 2022
Leases [Abstract]  
Schedule of Lease Balances Recorded in Balance Sheet
The Company has the following lease balances recorded on the consolidated balance sheets as follows:

Lease Assets and LiabilitiesClassificationDecember 31, 2022December 31, 2021
Finance lease right-of-use assetAsset, held for sale$15,709,039 $— 
Finance lease right-of-use assetFinance lease - right to use asset, net2,911,458 15,033,000 
Operating lease right-of-use assetOther current assets42,061 46,897 
Total right of use assets$18,662,558 $15,079,897 
Operating lease liability - currentAccrued expenses and other liabilities$5,211 $4,388 
Operating lease liability - long-termOther liabilities40,193 45,403 
Finance lease liabilityLease liability - held for sale12,021,566 — 
Finance lease liability, current portionFinance lease - Right of use lease liability409,143 13,043,499 
Finance lease liabilityFinance lease - Right of use lease liability, long term portion406,968 — 
Total lease liabilities$12,883,081 $13,093,290 
Schedule of Supplemental Cash Flow Information Related to Operating Leases The Company has the following lease costs recorded in the consolidated statements of operations as follows:
Year Ended December 31,
20222021
Finance lease cost:
Amortization of right-of-use assets$539,115 $— 
Interest on lease liabilities829,924 — 
Operating lease cost10,099 10,099 
Total lease cost$1,379,138 $10,099 
Other information
Operating cash flows from operating leases9,650 9,350 
Financing cash flows from finance leases3,062,360 — 
Right-of-use assets and finance lease liabilities acquired with LINICO transaction (Note 2)— 15,033,000 
Non-cash modification of AQMS lease1,147,669 — 
Right-of-use asset and lease acquired (AST)839,439 — 
Right-of-use acquired with shares of common stock (Haywood)2,100,000 — 

The Company has the following weighted average remaining lease terms and discount rates for our finance and operating leases:

20222021
Weighted-average remaining lease term - finance leases1.330.75
Weighted-average remaining lease term - operating leases5.756.75
Weighted-average discount rate - finance leases%%
Weighted-average discount rate - operating leases11 %11 %
Schedule of Assets and Liabilities Held for Sale Assets held for sale at December 31, 2022 include:
12/31/22
Right of use lease asset, net of amortization$15,709,039 
Lease intangible, net of amortization3,501,939 
Deposits1,250,000 
Property, plant and equipment710,563 
Construction in progress513,324 
Total assets held for sale$21,684,865 

Liabilities held for sale at December 31, 2022 include:

12/31/22
Right of use lease liability$12,021,566 
Total liabilities held for sale$12,021,566 
Schedule of Maturities of Lease Liabilities
Minimum lease payments to be paid by the Company by fiscal year for the Company's operating and finance leases are as follows:

Operating LeasesFinance Leases
2023$9,950 $451,169 
202410,250 417,750 
202510,550 — 
202610,850 — 
202711,150 — 
Thereafter9,500 — 
Total lease payments62,250 868,919 
Less: imputed interest (16,846)(52,808)
Present value of lease liabilities45,404 816,111 
Schedule of Lease Income
Minimum lease payments for operating leases to be received from others are as follows:

2023$86,325 
202494,725 
202596,000 
202696,000 
202796,000 
Thereafter192,000 
Total Minimum Lease Income$661,050