Other Balance Sheet Items

12 Months Ended

Dec. 31, 2020

Disclosure Text Block Supplement [Abstract]

Other Balance Sheet Items

8.    Other Balance Sheet Items

Prepaid and other assets

The following summarizes the balances of prepaid and other assets as of December 31, 2020 and 2019:

	As of December 31,
	2020		2019
Vendor deposits	$	46,649	$	13,905
Prepaid expenses		174,906		63,598
Security deposit		19,281		13,000
Total prepaid and other assets	$	240,836	$	90,503

Note receivable

In 2019 we received a $2.1 million convertible note for the sale of assets for which we determined the convertible note was impaired in the same year for the full amount. The note was convertible into preferred shares, for which the conversion was exercised in 2020. As the note was fully impaired in 2019, we did not assign any value to the preferred shares upon conversion in 2020. As of and for the year ended December 31, 2020, we do not believe there is any future benefit nor value to assign to the investment.

Accrued expenses and other payables

The following summarizes the balances of accrued expenses and other payables as of December 31, 2020 and 2019:

	As of December 31,
	2020		2019
Payroll and related accruals	$	154,936	$	75,344
Accrued expenses		149,044		63,067
Other payables		12,543		13,606
Total accrued expenses and other payables	$	316,523	$	152,017