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CONVERTIBLE DEBT (Details) - USD ($) | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Mar. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
CONVERTIBLE DEBT |  |  |
Beginning balance notes | $ 640,000 | $ 1,447,000 |
New notes | 0 | 625,000 |
Payments | 0 | (907,000) |
Conversion to common stock | 0 | (525,000) |
Subtotal notes | 640,000 | 640,000 |
Debt discount at year end | $ (191,085) | (258,938) |
Convertible note payable net of discount |  | $ 448,915 | $ 381,062

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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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