SOBR Safe, Inc. Annual report pursuant to Section 13 and 15(d)

ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2021

NOTE 8. ACCRUED EXPENSES

Accrued expenses consist of the following:

	December 31, 2021		December 31, 2020
Registration rights damages (see Note 9)	$	189,663	$	-
Consulting services		163,647		163,647
Taxes and other		110,590		149,388

Accrued expenses	$	463,900	$	313,035