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v3.20.1

Summary of Significant Accounting Policies (Details Narrative) |  | 3 Months Ended |
--- | --- | --- | ---
Jan. 02, 2019 USD ($) | Mar. 31, 2020 USD ($) Number | Mar. 31, 2019 USD ($) | Dec. 31, 2019 USD ($)
Number of operating segments | Number |  | 1 |  |
Customer programs and incentives paid |  | $ 300,000 | $ 100,000 |
Excise taxes |  | 100,000 | 50,000 |
Sales and marketing expense |  | $ 1,700,000 | 1,200,000 |
Advertising, promotional and selling expenses, agrement term description |  | The reimbursement is payable upon the sale of the brand within the term of the agreement, which is 10 years, with a renewable option for any additional 10 years, by the licensor. |  |
General and administrative expense |  | $ 2,184,763 | 2,596,236 |
General and administrative non-cash expense |  | 1,000,000 | 600,000 |
Stock-based compensation |  | 68,135 | 191,856 |
Cash equivalents |  |  |  |
Inventory write-downs |  | $ 0 | 0 |
Income tax likelihood, description |  | More than 50% |  |
Unrecognized income tax benefit, interest and penalties |  |  |  |
Payment of account receivables in advance percentage |  | 75.00% |  |
Concentration risk percentage description |  | Under the programs, the Company has the option to sell certain customer account receivables in advance of payment for 75% (spirits program) or 85% (co-packing program) of the amount due. When the customer remits payment, the Company receives the remaining balance. For the spirits program, interest is charged on the advanced 75% payment at a rate of 2.4% for the first 30 days plus 1.44% for each additional ten-day period. |  |
Interest charged on advance payment, rate |  | 5.00% |  |
Interest charged on advance payment amount |  | $ 500,000 |  |
Factored invoices |  | 2,500,000 |  |
Factoring fee amount |  | 40,000 |  |
Outstanding factored invoices |  | 1,000,000 |  |
Right-of-use assets |  | 455,093 |  | $ 577,856
Lease liabilities |  | $ 664,927 |  |
ASU 2016-02 [Member] |  |  |  |
Right-of-use assets | $ 920,805 |  |  |
Lease liabilities | 1,110,445 |  |  |
Net adjustment to retained earnings | $ 187,353 |  |  |
Minimum [Member] |  |  |  |
Property and equipment estimated useful lives |  | 3 years |  |
Maximum [Member] |  |  |  |
Property and equipment estimated useful lives |  | 7 years |  |
Redneck Riviera Whiskey [Member] |  |  |  |
Sales and marketing expense |  | $ 200,000 | $ 900,000 |
Percentage for advertising, promotional and selling expenses |  |  | 50.00% |

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