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10. INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Income Taxes |
Schedule of Components of Income Tax Expense |
|  | For the Year Ended |
|  | December 31, |  |  | December 31, |
|  | 2018 |  |  | 2017 |
Current: |  |  |  |  |  |
United States |  | $ | - |  |  | $ | - |
Foreign |  |  | - |  |  |  | - |
|  |  | - |  |  |  | - |
Deferred: |  |  |  |  |  |  |  |
United States |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
|  |  | - |  |  |  | - |
Total |  | $ | - |  |  | $ | - |
Schedule of Income (Loss) before Income Tax, Domestic and Foreign |
|  |  |  | For the Year Ended
|  | December 31, |  |  | December 31, |
|  | 2018 |  |  | 2017 |
United States |  | $ | (3,230,462 | ) |  | $ | (3,639,814 | )
Foreign |  |  | - |  |  |  | - |
Total |  | $ | (3,230,462 | ) |  | $ | (3,639,814 | )
Schedule of Effective Income Tax Rate Reconciliation |
|  | For the Year Ended |
|  | December 31, |  |  | December 31, |
|  | 2018 |  |  | 2017 |
Loss before income tax |  | $ | (3,230,462 | ) |  | $ | (3,639,814 | )
US statutory corporate income tax rate (federal and state) |  |  | 28.00 | % |  |  | 39.45 | %
Income tax expense computed at US statutory corporate income tax rate |  |  |  |  |  |  |  |
Income tax expense computed at US statutory corporate income tax rate |  |  | (904,529 | ) |  |  | (1,435,907 | )
Reconciling items: |  |  |  |  |  |  |  |
Effect of U.S. tax law change (1) |  |  | - |  |  |  | 1,793,212 |
Change in valuation allowance on deferred tax assets |  |  | 741,982 |  |  |  | (675,889 | )
Provision to prior year tax return |  |  | 113,068 |  |  |  | 69,767 |
Incentive stock options and warrants |  |  | 21,628 |  |  |  | 256,168 |
Amortized debt discount |  |  | 1,758 |  |  |  | 2,477 |
Meals and Entertainment |  |  | 4,134 |  |  |  | 5,825 |
Induced Conversion Costs |  |  | 16,016 |  |  |  | - |
Other |  |  | 5,943 |  |  |  | (15,653 | )
Income tax expense |  | $ | - |  |  | $ | - |
Schedule of Deferred Tax Assets and Liabilities |
|  | December 31, 2018 |  |  | December 31, 2017 |
Deferred tax assets: |  |  |  |  |  |
Reserve for Bad Debt |  | $ | 84,000 |  |  | $ | 140,000 |
Inventory Reserve |  |  | 28,000 |  |  |  | - |
Inventory Capitalization |  |  | - |  |  |  | 94,000 |
Accrued Expenses |  |  | 52,000 |  |  |  | 31,000 |
Deferred Rent |  |  | 4,000 |  |  |  | - |
Warranty Reserve |  |  | 8,000 |  |  |  | - |
Property and Equipment |  |  | - |  |  |  | 21,000 |
Intangible Assets |  |  | 362,000 |  |  |  | 208,000 |
Net operating losses |  |  | 4,718,000 |  |  |  | 3,724,000 |
Valuation Allowance |  |  | (4,959,000 | ) |  |  | (4,218,000 | )
Deferred Tax Assets |  | $ | 297,000 |  |  | $ | - |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property Plant and Equipment |  | $ | (297,000 | ) |  | $ | - |
|  | $ | (297,000 | ) |  |  | - |
Net Deferred Tax Assets and Liabilities |  | $ | - |  |  | $ | - |

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