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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.