Finance leases receivable (Tables)

12 Months Ended

Dec. 31, 2021

Leases [Abstract]

Schedule of net finance leases receivable, non-performing

Net finance leases receivable, non-performing, consists of the following at December 31, 2021 and 2020:

	2021			2020
Gross minimum lease payments receivable	$	1,203,404		$	1,203,404
Less: unearned interest		(400,005	)		(400,005	)
Less: reserve for bad debt		(803,399	)		(803,399	)
Finance leases receivable	$	-		$	-

Schedule of net finance leases receivable, performing

Performing net finance leases receivable consists of the following at December 31, 2021 and 2020:

	2021			2020
Gross minimum lease payments receivable	$	367,505		$	477,680
Accrued interest		1,783			2,141
Less: unearned interest		(62,638	)		(103,870	)
Finance leases receivable		306,650			375,951
Less current portion		(76,727	)		(69,053	)
Long term portion	$	229,923		$	306,898

Schedule of minimum future payments receivable for performing finance leases receivable

At December 31, 2021, minimum future payments receivable for performing finance leases receivable were as follows:

12 months ending December 31,	Lease Receivable		Interest
2022	$	76,727		28,901
2023		87,039		20,391
2024		94,731		10,989
2025		42,976		2,131
2026		5,177		226
Thereafter		-		-
	$	306,650	$	62,638