March 31,

2020

December 31,

2019

Gross minimum lease payments receivable

$

1,233,654

$

1,455,685

Less: unearned interest

(400,005)

(400,005)

Less: reserve for bad debt

(793,649)

(786,680)

Less: transfer to assets held for sale

(40,000)

-

Finance leases receivable

-

269,000

Less current portion

-

(269,000)

Long term portion

$

-

$

-