Akerna Corp. Transition report pursuant to Rule 13a-10 or 15d-10

Transition report pursuant to Rule 13a-10 or 15d-10

Balance Sheet Disclosures (Tables)

Balance Sheet Disclosures (Tables)

6 Months Ended

Dec. 31, 2020

Balance Sheet Disclosures [Abstract]

Schedule of prepaid expenses and other current assets

		As of
		December 31				As of June 30
		2020				2020				2019

Software and technology		$	480,651			$	571,695			$	237,930
Professional services, dues and subscriptions			826,195				473,731				169,804
Insurance			243,222				105,814				159,940
Deferred contract costs			227,718				—				—
Unbilled receivable			612,446				—				—
Other			68,495				64,101				10,000
Total prepaid expenses and other current assets		$	2,458,727			$	1,215,341			$	577,674

Schedule of accounts payable and accrued liabilities

		As of December 31				As of June 30,
		2020				2020				2019
Accounts payable		$	513,610			$	1,443,895			$	1,317,566
Professional fees			333,709				2,273,659				49,205
Sales taxes			216,367				59,825				36,358
Compensation			311,379				260,042				354,724
Contractors			1,281,857				782,366				19,557
Other			531,654				42,141				40,706
Total accounts payable and accrued liabilities		$	3,188,576			$	4,861,928			$	1,818,116