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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2020 | Mar. 31, 2019 | Dec. 31, 2019
Bad debt expense | $ 25,000 | $ 58,490 |
Allowance for doubtful accounts | 135,000 |  | $ 110,000
Inventory reserve | 0 |  | 100,000
Operating Lease Right of Use Asset | 664,198 |  | 674,471
Lease liability | 1,089,316 |  | 1,105,923
Amortization of capitalized software development costs | 10,475 | 0 |
Warranty reserve | $ 60,000 |  | $ 30,000
Potentially dilutive securities, convertible debentures | 9,259,250 |  |
Potentially dilutive securities, outstanding warrants | 26,800,611 |  |
Potentially dilutive securities, outstanding options | 620,000 |  |
Potentially dilutive securities, convertible Series A preferred stock | 510,000 |  |
Advertising and promotional expenses | $ 46,000 | 40,000 |
Research and development expenses | $ 59,458 | $ 92,577 |
One customers | Accounts Receivable |  |  |
Concentration risk, percentage | 12.00% |  |
Three Customers | Accounts Receivable |  |  |
Concentration risk, percentage |  |  | 37.00%
One Customer | Revenue, Net |  |  |
Concentration risk, percentage | 31.00% |  |
Two Customers | Revenue, Net |  |  |
Concentration risk, percentage |  | 45.00% |
One Vendor | Accounts Payable |  |  |
Concentration risk, percentage | 33.00% |  | 40.00%
One Vendor | Cost of Sales |  |  |
Concentration risk, percentage | 89.00% | 67.00% |

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