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INTANGIBLE ASSETS
3 Months Ended
Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS

3. INTANGIBLE ASSETS

 

The changes in the carrying amount of intangible assets for the three months ended March 31, 2021 were as follows:

 

Net balance at December 31, 2020  $482,591 
Deduction: Amortization expense   (26,245)
Net balance at March 31, 2021  $456,346 

 

The following summarizes amortization of intangible assets included in the accompanying statements of operations:

 

     2021     2020 
   Three Months Ended 
   March 31, 
   2021   2020 
Cost of sales  $23,677   $10,343 
General and administrative   2,568    2,568 
Amortization of intangible assets  $26,245   $12,911