14. LEASES (Tables)

12 Months Ended

Dec. 31, 2020

Leases [Abstract]

Schedule of Operating right-of use asset

	Operating right-of
	use asset
Sub-lease
Office lease initial measurement January 1, 2019	$	872,897
Less amortization of operating lease		(523,738	)
Straight-line lease expense in excess of cash payments		(32,770	)
Operating lease ROU asset December 31, 2019	$	316,389
Less amortization of operating lease		(349,159	)
Straight-line lease expense in excess of cash payments		32,770
Operating lease ROU asset August 31, 2020 - end of sublease	$	–
New lease
Office lease initial measurement September 1, 2020	$	2,605,032
Less amortization of operating lease		(173,669	)
Straight-line lease expense in excess of cash payments		(12,860	)
Operating lease ROU asset December 31, 2020	$	2,418,503

Schedule of lease liability

As of December 31, 2020 and 2019, the current and non-current portions of the lease liability were recorded to the Balance Sheets as follows:

	December 31,
	2020		2019
Operating lease liabilities, current	$	521,006	$	349,160
Operating lease liabilities, noncurrent		1,910,357		–
Total lease liability	$	2,431,363	$	349,160

Schedule of operating leases reconciled lease liability

The future minimum rental commitments for our operating leases reconciled to the lease liability as of December 31, 2020 is as follows:

	December 31, 2020
2021	$	630,240
2022		649,147
2023		668,622
2024		688,680
2025		468,212
Total undiscounted future minimum payments		3,104,901
Present value discount		(673,538	)
Total lease liability	$	2,431,363