NOTE 14 – OPERATING LEASES

For the three and nine months ended September 30, 2022 total rent expense under leases amounted to $1,211 and $3,612 and for the three and nine months ended September 30, 2021 total rent under leases amounted to $805 and $3,087. The Company has elected not to recognize right-of-use assets and lease liabilities arising from short-term leases. The Company has no long-term lease obligations as of September 30, 2022.