OPERATING LEASES (Tables)

12 Months Ended

Dec. 31, 2022

Operating Leases

SCHEDULE OF OPERATING LEASE COST AND SUPPLEMENTAL CASH FLOW INFORMATION

In accordance with ASC 842, the components of lease expense were as follows:

	Years ended December 31,
	2022		2021
Operating lease expense	$	71,676	$	41,811
Short term lease cost	$	-	$	-
Total lease expense	$	71,676	$	41,811

In accordance with ASC 842, other information related to leases was as follows:

Years ended December 31,	2022			2021
Operating cash flows from operating leases	$	72,714		$	17,866
Cash paid for amounts included in the measurement of lease liabilities	$	72,714		$	17,866
Weighted-average remaining lease term—operating leases		3.67 years			4.67 years
Weighted-average discount rate—operating leases		10	%		10	%

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES

In accordance with ASC 842, maturities of operating lease liabilities as of December 31, 2022 were as follows:

	Operating
Year ending:	Lease
2023	$	74,895
2024		77,142
2025		79,456
2026		54,225
Total undiscounted cash flows	$	285,718
Reconciliation of lease liabilities:
Weighted-average remaining lease terms		3.67 years
Weighted-average discount rate		10	%
Present values	$	240,625
Lease liabilities—current		53,200
Lease liabilities—long-term		187,425
Lease liabilities—total	$	240,625
Difference between undiscounted and discounted cash flows	$	45,093