v3.20.1

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of the provision for income tax is as follows:
| Years Ended December 31, |  |
| 2019 |  | 2018
Current |  |  |
Federal | $ | — |  |  | $ | — |
State and Local | — |  |  | — |
Total Current | — |  |  | — |
Deferred |  |  |
Federal | — |  |  | — |
State and Local | — |  |  | — |
Total Deferred | — |  |  | — |
Total provision for income taxes | $ | — |  |  | $ | — |
The reconciliation of the statutory federal income tax with the provision for income taxes is as follows:
Schedule of Effective Income Tax Rate Reconciliation |
| Years Ended December 31, |  |
| 2019 |  | 2018
Federal tax benefit at statutory rates | 21.0 | % |  | 21.0 | %
State and local taxes | (0.6) | % |  | 0.8 | %
Mark-to-market adjustment on stock warrants | (9.3) | % |  | 1.5 | %
Other permanent differences and credits | (0.8) | % |  | 0.0 | %
Change in valuation allowance | (10.3) | % |  | (23.3) | %
Total tax benefit | 0.0 | % |  | 0.0 | %
Schedule of Deferred Tax Assets and Liabilities | Components of the Company’s deferred tax assets and liabilities are as follows:
| December 31 |  |
| 2019 |  | 2018
Deferred Tax Assets: |  |  |
Accrued expenses and reserves | $ | 802,526 |  |  | $ | 850,857 |
Warranty reserve | 1,275,047 |  |  | 1,539,765 |
Non-qualified stock options | 961,919 |  |  | 1,034,261 |
Property, plant and equipment | 202,755 |  |  | 183,917 |
Disallowed interest expense | — |  |  | 1,118,212 |
Other temporary differences | (88,200) |  |  | — |
Net operating losses | 30,213,192 |  |  | 24,818,785 |
Total Deferred Tax Assets | 33,367,239 |  |  |  | 29,545,797 |
Valuation Allowance | (33,367,239) |  |  | (29,545,797) |
Total Deferred Tax Assets, net of valuation allowance | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits Roll Forward | Tabular reconciliation of unrecognized tax benefits
| 2019 |  | 2018
Unrecognized tax benefits - January 1 | $ | 1,163,282 |  |  | $ | 1,163,282 |
Gross increases - tax positions in prior period | — |  |  | — |
Gross decreases - tax positions in prior period | — |  |  | — |
Gross increases - tax positions in current period | — |  |  | — |
Settlement | — |  |  | — |
Lapse of statute of limitations | — |  |  | — |
Unrecognized tax benefits - December 31 | $ | 1,163,282 |  |  | $ | 1,163,282 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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