LEASES (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2021

Dec. 31, 2020

LEASES

Schedule of company's recognition of its operating lease

	June 30, 2021
Assets
Operating lease right-of-use asset	$	48,962
Total lease assets	$	48,962
Liabilities
Current
Current portion of operating lease liability	$	45,043
Non-current
Operating lease liability		4,172
Total lease liabilities	$	49,215

	December 31, 2020
Assets
Operating lease right-of-use asset	$	68,229
Total lease assets	$	68,229
Liabilities
Current
Current portion of operating lease liability	$	40,790
Non-current
Operating lease liability		27,809
Total lease liabilities	$	68,599

Schedule of minimum operating lease payments

Rent expense, consisting of minimum operating lease payments and variable lease payments for pass through items such as common area maintenance and real estate taxes for the six months ended June 30, 2021 and 2020 is recorded as general and administrative expense and consisted of the following:

	2021		2020
Operating lease cost	$	24,542	$	22,891
Variable lease costs		267		-
Total lease costs	$	24,809	$	22,891

Rent expense, consisting of minimum operating lease payments and variable lease payments for pass through items such as common area maintenance and real estate taxes for the years ended December 31, 2020 and 2019 is recorded as general and administrative expense and consisted of the following:

	2020		2019
Operating lease cost	$	50,060	$	48,101
Variable lease costs		895		4,381
Total lease costs	$	50,955	$	52,482

Schedule of maturity operating lease payment

A maturity analysis of our operating lease minimum lease payments follows:

2021	$	25,452
2022		29,694
Total		55,146
Discount factor		(5,931)
Total lease liability	$	49,215

A maturity analysis of our operating lease minimum lease payments follows:

2021	$	50,904
2022		29,694
Total		80,598
Discount factor		(11,999)
Total lease liability	$	68,599