Quarterly report pursuant to Section 13 or 15(d)

LEASES (Tables)

LEASES (Tables)

9 Months Ended

Sep. 30, 2023

SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE

The following table presents net lease cost and other supplemental lease information:

		Nine Months Ended
		September 30, 2023
Lease cost
Operating lease cost (cost resulting from lease payments)		$	66,864
Short term lease cost			-
Sublease income			(66,864	)
Net lease cost		$	-

Operating lease – operating cash flows (fixed payments)		$	66,864
Operating lease – operating cash flows (liability reduction)		$	61,605
Current leases – right of use assets		$	-
Current liabilities – operating lease liabilities		$	-
Non-current liabilities – operating lease liabilities		$	-

Operating lease ROU assets		$	-
Weighted-average remaining lease term (in years)			-
Weighted-average discount rate			2.1	%

		Year Ended
		December 31, 2022
Lease cost
Operating lease cost (cost resulting from lease payments)		$	31,391
Short term lease cost			-
Sublease income			(31,391	)
Net lease cost		$	-

Operating lease – operating cash flows (fixed payments)		$	31,391
Operating lease – operating cash flows (liability reduction)		$	25,935
Current leases – right of use assets		$	61,353
Current liabilities – operating lease liabilities		$	61,605
Non-current liabilities – operating lease liabilities		$	-

Operating lease ROU assets		$	-
Weighted-average remaining lease term (in years)			0.75 years
Weighted-average discount rate			2.1	%