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12. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Accrued Liabilities and Other Liabilities [Abstract]
Commissions	$ 136,287	$ 136,631
Payroll and related costs	173,475	144,359
Director fees	41,250	41,250
Sales Tax Payable	3,652	11,296
Accrued warranty (Note 13)	30,000	30,000
Other accrued expenses	61,894	51,663
Total	$ 446,558	$ 415,199

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs.

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