September 30,

2020

December 31,

2019

Gross finance lease liabilities

$

301,499

$

208,641

Less: imputed interest

(43,880)

(54,548)

Present value of finance lease liabilities

257,619

154,093

Less: current portion

(71,616)

(41,675)

Long-term finance lease liabilities

$

186,003

$

112,418