Akerna Corp. Annual report pursuant to Section 13 and 15(d)

Balance Sheet Disclosures

12 Months Ended

Dec. 31, 2021

Note 5 - Balance Sheet Disclosures

Prepaid expenses and other current assets consisted of the following:


	As of December 31,
	2021		2020

Software and technology	$	687,740	$	480,651
Professional services, dues and subscriptions		546,126		826,195
Insurance		264,097		243,222
Deferred contract costs		260,899		227,718
Unbilled receivable		506,984		612,446
Other		117,918		68,495
Total prepaid expenses and other current assets	$	2,383,764	$	2,458,727

Accounts payable, accrued expenses and other current liabilities consisted of the following:

	As of December 31,
	2021		2020
Accounts payable	$	1,943,457	$	513,610
Professional fees		319,590		233,667
Sales taxes		360,361		216,367
Compensation		1,123,467		311,379
Contractors		1,288,730		538,618
Settlements and legal		681,045		831,232
Other		346,870		543,703
Total accounts payable, accrued expenses and other current liabilities	$	6,063,520	$	3,188,576