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CONVERTIBLE DEBT (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020
DEBT |  |
Beginning balance notes | $ 1,447,000 | $ 1,500,000
New notes | 625,000 | 540,000
Payments | (907,000) | (593,000)
Conversion to common stock | (525,000) | 0
Subtotal notes | 640,000 | 1,447,000
Debt discount at year end | (258,938) | (494,973)
Convertible note payable net of discount | $ 381,062 | $ 952,027

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- Definition The sum of the periodic adjustments of the differences between securities' face values and purchase prices that are charged against earnings. This is called accretion if the security was purchased at a discount and amortization if it was purchased at premium. As a noncash item, this element is an adjustment to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585 + Details
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- Definition Amount of debt discount to be amortized within one year or within the normal operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=124435984&loc=d3e28541-108399 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400 + Details
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