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Basis of Presentation and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

Schedule of Property and Equipment Estimated Useful Lives

Depreciation and amortization are computed on the straight-line method over the following estimated useful lives of the related assets:

Furniture and fixtures	3 to 7 years
Equipment	7 to 10 years
Leasehold Improvements	7 years

Summary of Customer Deposit Activity

The following is table summarizes the customer deposit activity for the six months ended June 30, 2019:

Customer Deposits as of December 31, 2018		$	365,815
Customer Deposits applied			(56,585	)
New customer Deposits			-
Customer Deposits as of June 30, 2019		$	309,230

Summary of Deferred Revenue Activity

The following is table summarizes the deferred revenue activity for the six months ended June 30, 2019:

Deferred revenue December 31, 2018		$	33,000
Deferred revenue recognized in the Six months ended June 30, 2019			-
Additional deferred revenue added in the Six months ended June 30, 2019			14,750
Deferred revenue June 30, 2019		$	47,750

Schedule of Fair Value of Convertible Notes Derivative Liability

The carrying amounts of the Company’s financial instruments as of December 31 2018 and June 30, 2019, reflect:

		Level 1				Level 2				Level 3				Total
Fair value of convertible notes derivative liability – December 31, 2018		$	–			$	–			$	245,988			$	245,988

		Level 1				Level 2				Level 3				Total
Fair value of convertible notes derivative liability – June 30, 2019		$	–			$	–			$	544,522			$	544,522

Schedule of Segment Reporting

Selected Financial Data:

		Six months ended June 30,
		2019				2018
Net Sales
Electronics Assembly		$	226,206			$	319,399
Clean Energy HRS			46,137				392,094
Cety Europe			56,188				-
Total Sales			328,531				711,493
Segment income and reconciliation before tax
Electronics Assembly			38,720				105,259
Clean Energy HRS			37,463				273,276
Cety Europe			41,116				-
Total Segment income			117,299				378,535
Reconciling items
General and Administrative expense			(208,173	)			(409,717	)
Salaries			(407,867	)			(348,725	)
Professional fees			(70,685	)			(88,058	)
Travel			(86,107	)			(25,634	)
Facility lease			(162,852	)			(139,325	)
Share Based Expense			-				(91,140	)
Change in derivative liability			(104,930	)			(216,337	)
Gain / (Loss) on disposition of assets			-				4,044
Financing fees			-				(378,155	)
Interest expense			(645,257	)			(460,511	)
Net Loss before income tax		$	(1,568,572	)		$	(1,611,400	)

		June 30, 2019				June 30, 2018
Total Assets
Electronics Assembly		$	2,728,606			$	1,303,343
Clean Energy HRS			1,884,847				1,649,116
Cety Europe			29,401				-
		$	4,642,854			$	2,952,459

Schedule of Deferred Tax Asset

At June 30, 2019, the Company had not taken any tax positions that would require disclosure under FASB ASC 740.

		June 30, 2019				December 31, 2018
Deferred Tax Asset		$	837,489			$	515,944
Valuation Allowance			(837,489	)			(515,944	)
Deferred Tax Asset (Net)		$	-			$	-

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