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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
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%   -%