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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Bad Debt Expense	$ 115,000	$ 25,000
Allowance for Doubtful Accounts	505,000		$ 390,000
Inventory Reserve	0		0
Amortization of Capitalized Software Development Costs	10,475	10,475
Warranty Reserve	68,000		$ 68,000
Advertising and Promotional Expenses	266,000	46,000
Research and Development Expenses	$ 195,620	$ 59,458
Warrants
Potentially Dilutive Securities	1,880,383	2,099,857
Options
Potentially Dilutive Securities	132,500	103,750
Cumulative Convertible Series A Preferred Stock
Potentially Dilutive Securities	63,750	63,750
Two Vendors | Accounts Payable
Concentration Risk, Percentage			32.00%
Two Vendors | Cost of Sales
Concentration Risk, Percentage	64.00%
One Vendor | Accounts Payable
Concentration Risk, Percentage	60.00%
One Vendor | Cost of Sales
Concentration Risk, Percentage		89.00%

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Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

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