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

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Schedule of disaggregation of revenue

Schedule of disaggregation of revenue
		Three Months Ended March 31,
		2024				2023
Device sales		$	55,500			$	-
Licensing fee			21,558				23,870
Equipment			1,513				6,400
Other			100				290
Total		$	78,671			$	30,560

Major Geographic Locations

		Three Months Ended March 31,
		2024				2023
U.S. sales		$	23,171			$	30,560
International sales			55,500				-
Total		$	78,671			$	30,560

Schedule of patents

Schedule of patents
		Gross Carrying Amount				Accumulated Amortization				Net Carrying Value
March 31, 2024
Patents		$	146,563			$	(5,680	)		$	140,883
Trademarks			29,288				(997	)			28,291
Total March 31, 2024		$	175,851			$	(6,677	)		$	169,174
December 31, 2023
Patents		$	98,970			$	(3,751	)		$	95,219
Trademarks			10,573				(264	)			10,309
Total December 31, 2023		$	109,543			$	(4,015	)		$	105,528

Schedule of unrealized loss on investments

Schedule of unrealized loss on investments
		Amortized Cost				Unrealized Gain (Loss)				Fair Value
March 31, 2024
Short-term investments		$	1,597,932			$	(245	)		$	1,597,687
Total March 31, 2024		$	1,597,932			$	(245	)		$	1,597,687
December 31, 2023
Short-term investments		$	2,368,608			$	(405	)		$	2,368,203
Total December 31, 2023		$	2,368,608			$	(405	)		$	2,368,203

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
March 31, 2024
U.S. Treasury Notes		$	1,597,687			$	1,597,687			$	-			$	-
December 31, 2023
U.S. Treasury Notes		$	2,368,203			$	2,368,203			$	-			$	-

Schedule of antidilutive shares

Schedule of antidilutive shares
		Three Months Ended March 31,
		2024				2023
Warrants			2,662,250				2,662,250
Stock options			2,281,879				-
Total			4,944,129				2,662,250

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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.

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