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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2020 | Jun. 30, 2019 | Jun. 30, 2020 | Jun. 30, 2019 | Dec. 31, 2019
Bad Debt Expense | $ 48,000 | $ (27,000) | $ 73,000 | $ 32,000 |
Allowance for Doubtful Accounts | 165,000 |  | 165,000 |  | $ 110,000
Inventory Reserve | 0 |  | 0 |  | 100,000
Amortization of Capitalized Software Development Costs | 10,475 | $ 0 | 20,950 | $ 0 |
Warranty Reserve | $ 90,000 |  | $ 90,000 |  | $ 30,000
Potentially Dilutive Securities, Convertible Debentures |  | 9,259,250 |  | 9,259,250 |
Potentially Dilutive Securities, Outstanding Warrants | 13,696,675 | 26,850,611 | 13,696,675 | 26,850,611 |
Potentially Dilutive Securities, Outstanding Options | 810,000 | 620,000 | 810,000 | 620,000 |
Potentially Dilutive Securities, Convertible Series A Preferred Stock | 510,000 | 510,000 | 510,000 | 510,000 |
Advertising and Promotional Expenses | $ 53,000 | $ 25,000 | $ 99,000 | $ 65,000 |
Research and Development Expenses | $ 141,123 | $ 68,659 | $ 200,581 | $ 161,236 |
Three Customers | Accounts Receivable |  |  |  |  |
Concentration Risk, Percentage |  |  |  |  | 37.00%
One Customer | Revenue, Net |  |  |  |  |
Concentration Risk, Percentage |  | 26.00% | 13.00% |  |
Two Customers | Revenue, Net |  |  |  |  |
Concentration Risk, Percentage |  |  |  | 29.00% |
Two Vendors | Accounts Payable |  |  |  |  |
Concentration Risk, Percentage |  |  | 64.00% |  |
Two Vendors | Cost of Sales |  |  |  |  |
Concentration Risk, Percentage | 78.00% |  | 80.00% |  |
One Vendor | Accounts Payable |  |  |  |  |
Concentration Risk, Percentage |  |  |  |  | 40.00%
One Vendor | Cost of Sales |  |  |  |  |
Concentration Risk, Percentage |  | 79.00% |  | 74.00% |

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