XML 34 R20.htm IDEA: XBRL DOCUMENT v3.23.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NEW ACCOUNTING STANDARDS (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Schedule of disaggregation of revenue

Schedule of disaggregation of revenue		Three Months Ended
		June 30, 2023				June 30, 2022
Device Sales		$	9,600			$	380,000
Licensing Fee			20,033				19,305
Equipment			5,100				6,095
Other			807				8,888
Total		$	35,540			$	414,288

		Six Months Ended
		June 30, 2023				June 30, 2022
Device Sales		$	9,600			$	644,500
Licensing Fee			43,903				39,448
Equipment			11,500				14,095
Other			1,097				39,567
Total		$	66,100			$	737,610

Major Geographic Locations

		Three Months Ended
		June 30, 2023				June 30, 2022
U.S. Sales		$	25,333			$	41,718
China Sales			10,207				372,570
Total		$	35,540			$	414,288

		Six Months Ended
		June 30, 2023				June 30, 2022
U.S. Sales		$	55,892			$	64,541
China Sales			10,208				673,069
Total		$	66,100			$	737,610

Schedule of patents

Schedule of patents		Gross Carrying Amount				Accumulated Amortization				Net Carrying Value
June 30, 2023
Patents		$	61,458			$	1,352			$	60,106
Total June 30, 2023		$	61,458			$	1,352			$	60,106
December 31, 2022
Patents		$	-			$	-			$	-
Total December 31, 2022		$	-			$	-			$	-

Schedule of amortized cost, unrealized gains

Schedule of amortized cost, unrealized gains		Amortized Cost				Unrealized Gain				Fair Value
June 30, 2023
Short-term investments		$	4,431,833			$	33,089			$	4,464,922
Total June 30, 2023		$	4,431,833			$	33,089			$	4,464,922
December 31, 2022
Short-term investments		$	6,794,879			$	36,313			$	6,831,192
Total December 31, 2022		$	6,794,879			$	36,313			$	6,831,192

Schedule of fair value, assets measured on recurring basis

Schedule of fair value, assets measured on recurring basis		Carrying Value				Level 1				Level 2				Level 3
June 30, 2023
U.S. Treasury Notes		$	4,464,922			$	4,464,922			$	-			$	-
December 31, 2022
U.S. Treasury Notes		$	6,831,192			$	6,831,192			$	-			$	-

Schedule of antidilutive shares

Schedule of antidilutive shares
		Three Months Ended June 30,
		2023				2022
Warrants			2,662,250				21,600
Total			2,662,250				21,600

		Six Months Ended June 30,
		2023				2022
Warrants			2,662,250				21,600
Total			2,662,250				21,600

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-2

+ Details

Name:	us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-6

+ Details

Name:	us-gaap_ScheduleOfUnrealizedLossOnInvestmentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration