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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Bad Debt Expense |  | $ 332,027 | $ 32,721
Allowance for Doubtful Accounts |  | 390,000 | 110,000
Inventory Reserve |  | 0 | 100,000
Amortization of Capitalized Software Development Costs | [1] | 41,900 | 31,426
Warranty Reserve |  | 68,000 | 30,000
Advertising and Promotional Expenses |  | 276,000 | 144,000
Research and Development Expenses | [1] | $ 455,046 | $ 340,582
Convertible Debentures |  |  |
Potentially Dilutive Securities |  |  | 1,157,406
Warrant |  |  |
Potentially Dilutive Securities |  | 132,500 | 63,750
Options |  |  |
Potentially Dilutive Securities |  |  | 2,155,065
Series A Preferred |  |  |
Potentially Dilutive Securities |  | 63,750 | 77,500
Two Vendors | Accounts Payable |  |  |
Concentration Risk, Percentage |  | 32.00% |
Two Vendors | Cost of Sales |  |  |
Concentration Risk, Percentage |  | 76.00% |
One Vendor | Accounts Payable |  |  |
Concentration Risk, Percentage |  |  | 40.00%
One Vendor | Cost of Sales |  |  |
Concentration Risk, Percentage |  |  | 72.00%
[1] | Share amounts with respect to the common stock and Convertible Series A Preferred Stock have been retroactively restated to reflect the reverse split thereof, which was effected as of the close of business on September 10, 2020. Refer to Note 11 - Equity for further information.

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