NOTE 9. COMMITMENTS AND CONTINGENCIES Office Facility and Other Operating Leases The rental expense was $23,124 and $22,909 for the nine months ended September 30, 2020, and 2019 respectively. The increase in rent expense is due to two (2) additional leases for the fiscal year ended December 31, 2019. Effective October 29, 2019, the Company rents its servers, computers, and data center from an unrelated third party. The lessor provides furniture and fixtures and any leasehold improvements at 200 Spectrum Drive, Suite 300, Irvine, CA 92618 under the rent Agreement, as discussed in Note 2. Effective February 2019, the Company leases office space at Suite 205, Building 9, Potamos Germasogeia, 4047, Limassol District, Cyprus from an unrelated party for a year. The offices rent payment is $1,750 per month, and we have included it in the General and administrative expenses. From February 2020, this agreement is extended for one year period at $1,750 per month. The Company uses the office for sales and marketing in Europe and Asia. Effective April 2019, the Company leases office space at Suite 512, 83 Plan, Chelyabinsk, Russia, from an unrelated party for an eleven (11) month term. The offices rent payment is $500 per month, and we have included it in the General and administrative expenses. From March 2019, this agreement continues on a month-to-month basis until the Company or the lessor chooses to terminate by the agreements terms by giving thirty (30) days notice. The Company uses the office for software development and technical support. Employment Agreement The Company has not entered into a formalized employment agreement with its Chief Executive Officer (CEO) and the Chief Financial Officer (CFO), collectively Officers. Effective September 2018, the CEO and the CFO have agreed to receive monthly compensation of $5,000. There are also provisions for performance-based bonuses. The Company has not formalized these agreements. Accrued Interest At September 30, 2020, and December 31, 2019, the cumulative accrued interest at 6% per annum on FRH Group Note(s) was $241,908, and $196,908 respectively. Pending Litigation The management is unaware of any actions, suits, investigations, or proceedings (public or private) pending against or threatened against or affecting any of the assets or any affiliate of the Company. Tax Compliance Matters The Company has estimated payroll tax liabilities based on its officers reclassification from independent contractors to employees from the fiscal ended December 31, 2017, to 2019. As of September 30, 2020, the Company has assessed federal and state payroll tax payments in the aggregate amount of $15,427, and we have included it in the General and administrative expenses.