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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2021 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |
Bad debt expense |  | $ 51,536 | $ 30,000 |
Allowance for doubtful accounts | $ 64,899 | 64,899 |  | $ 64,989
Inventory obsolescence |  | 106,823 | 258,585 |
Other allowances | 32,498 | 32,498 |  | 35,200
Allowance for obsolete and slow-moving inventory | 184,870 | 184,870 |  | $ 276,603
Depreciation expense |  | 127,448 | 50,593 |
Royalty payments (Quarterly) | $ 50,250 |  |  |
Royalty due (Annually) |  | $ 82,500 | $ 75,000 |
Percentage of sale recognised |  | 2.00% |  |

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- Definition The valuation allowance as of the balance sheet date to reduce the gross amount of receivables to estimated net realizable value, which would be presented in parentheses on the face of the balance sheet. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5074-111524 + Details
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