Akerna Corp. Registration of securities issued in business combination transactions

Registration of securities issued in business combination transactions

Supplemental Balance Sheet Disclosures (Tables)

Supplemental Balance Sheet Disclosures (Tables)

12 Months Ended

Dec. 31, 2022

Balance Sheet Disclosures Abstract

Schedule of prepaid expenses and other current assets

		As of December 31,
		2022			2021
Software and technology		$	168,792		$	643,387
Professional services, dues and subscriptions			183,614			537,237
Insurance			224,785			264,097
Deferred contract costs			36,465			142,930
Unbilled receivable			544,212			505,203
Other			51,755			32,868
Total prepaid expenses and other current assets		$	1,209,623		$	2,125,722

Schedule of accounts payable, accrued expenses, and other current liabilities

		As of December 31,
		2022			2021
Accounts payable		$	1,510,287		$	1,716,705
Professional fees			155,161			280,818
Sales taxes			219,285			108,854
Compensation			368,440			1,656,158
Contractors			562,993			646,996
Settlements and legal			950,213			681,045
Interest and other			660,040			295,197
Total accounts payable, accrued expenses and other current liabilities		$	4,426,419		$	5,385,773