13. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Accrued Liabilities and Other Liabilities [Abstract]
Commissions	$ 158,076	$ 151,709
Payroll and Related Costs	208,511	84,000
Director Fees	41,250	41,250
Sales Tax Payable	7,009	9,784
Income Taxes Payable (Note 17)	77,000	77,000
Accrued Warranty (Note 15)	68,000	68,000
Other Accrued Expenses	69,951	70,106
Total	$ 629,797	$ 501,849

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Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due. This amount is the total of current and noncurrent accrued income taxes.

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Amount of expenses incurred but not yet paid nor invoiced, and liabilities classified as other.

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs.

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Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.

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Amount at end of the reporting period of the aggregate extended product warranty liability that is expected to be paid within one year of the balance sheet date or normal operating cycle, if longer. Does not include the balance for the standard product warranty liability.

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Amount of expenses incurred but not yet paid classified as other.

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Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax.

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