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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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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.

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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.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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