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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Mar. 31, 2021
Accounting Policies [Abstract] |
Schedule of inventory |
|  | March 31, 2021 |  |  | December 31, 2020 |
Raw Material |  | $ | 1,010,642 |  |  | $ | 911,753 |
Work in Process |  |  | 32,357 |  |  |  | 172,207 |
Finished Goods |  |  | 109,248 |  |  |  | 68,145 |
TOTAL INVENTORY, NET |  | $ | 1,152,247 |  |  | $ | 1,152,105 |
Schedule of disaggregation of revenue |
|  | Three Months Ended March 31, |
|  | 2021 |  |  | 2020 |
Type of Revenue |  |  |  |  |  |
Product revenue |  | $ | 17,600 |  |  | $ | 15,272 |
Service revenue |  |  | 8,210 |  |  |  | 2,764 |
Development revenue |  |  | 1,138,140 |  |  |  | 182,162 |
Other revenue |  |  | 814 |  |  |  | - |
Total revenue |  | $ | 1,164,764 |  |  | $ | 200,198 |
|  | Three Months Ended March 31, |
|  | 2021 |  |  | 2020 |
Timing of Revenue |  |  |  |  |  |
Revenue recognized point in time |  | $ | 18,414 |  |  | $ | 15,272 |
Revenue recognized over time |  |  | 1,146,350 |  |  |  | 184,926 |
Total revenue |  | $ | 1,164,764 |  |  | $ | 200,198 |
Schedule of deferred revenue |
|  | Three Months Ended March 31, 2021 |  |  | Year Ended December 31, 2020 |
Balance at beginning of period |  | $ | 165,035 |  |  | $ | 378,850 |
Additions |  |  | 550,000 |  |  |  | 1,058,850 |
Transfer to revenue |  |  | (658,851 | ) |  |  | (1,267,665 | )
Balance at end of period |  | $ | 56,184 |  |  | $ | 165,035 |
Schedule of lease costs |
|  | Three Months Ended March 31, |
|  | 2021 |  |  | 2020 |
Components of total lease costs: |  |  |  |  |  |
Operating lease expense |  | $ | 80,627 |  |  | $ | 83,255 |
Short-term lease costs (1) |  |  | - |  |  |  | 4,250 |
Sublease rental income |  |  | - |  |  |  | (19,332 | )
Total lease costs |  | $ | 80,627 |  |  | $ | 68,173 |
Schedule of ROU lease assets and lease liabilities |
|  | As of March 31, 2021 |  |  | As of December 31, 2020 |
Assets: |  |  |  |  |  |
Operating lease assets |  | $ | - |  |  | $ | 51,065 |
Total lease assets |  | $ | - |  |  | $ | 51,065 |
Liabilities: |  |  |  |  |  |  |  |
Operating lease liabilities, current |  | $ | - |  |  | $ | 56,168 |
Operating lease liabilities, net of current |  |  | - |  |  |  | - |
Total lease liabilities |  | $ | - |  |  | $ | 56,168 |
Schedule of other Information |
|  | Three Months Ended March 31, |
|  | 2021 |  |  | 2020 |
Operating cash flows for operating leases |  | $ | 85,730 |  |  | $ | 132,791 |
Weighted average remaining lease term (in years) – operating lease |  |  | - |  |  |  | 0.8 |
Weighted average discount rate – operating lease |  |  | 14 | % |  |  | 14 | %
Schedule of net loss per share |
|  | Three months ended March 31, |
|  | 2021 |  |  | 2020 |
Warrants to purchase common stock |  |  | 593,006 |  |  |  | 1,590,473 |
Options to purchase common stock |  |  | 1,701,639 |  |  |  | 231,542 |
Restricted stock purchase offers |  |  | 640,805 |  |  |  | 126,160 |
Total potentially dilutive securities |  |  | 2,935,450 |  |  |  | 1,948,175 |
Schedule of concentration of customers |
|  | Three Months Ended March 31, |
Customer |  | 2021 |  |  | 2020 |
A |  |  | 18 | % |  |  | 91 | %
B |  |  | 81 | % |  |  | - | %

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