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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Jul. 07, 2017
Bad Debt Expense | $ 93,000 | $ 153,000 | $ 511,000 | $ 226,000 |  |
Allowance for Doubtful Accounts | 750,000 |  | 750,000 |  | $ 390,000 |
Inventory Reserve | 0 |  | 0 |  | 0 |
Amortization of Capitalized Software Development Costs | 10,475 | 10,475 | 31,425 | 31,425 |  |
Warranty Reserve | 68,000 |  | 68,000 |  | 68,000 |
Advertising and Promotional Expenses | 145,000 | 56,000 | 552,000 | 156,000 |  |
Research and Development Expenses | $ 93,000 | $ 45,000 | $ 495,000 | $ 245,000 |  |
Cash balances at financial institutions |  |  |  |  | $ 250,000 |
Common stock, shares authorized | 250,000,000 |  | 250,000,000 |  | 250,000,000 |
2016 Equity Incentive Plan |  |  |  |  |  |
Preferred stock shares | 3,600,000 |  | 3,600,000 |  |  |
Common stock, shares authorized | 2,200,000 |  | 2,200,000 |  |  | 2,000,000
2016 Equity Incentive Plan | Director [Member] |  |  |  |  |  |
Common stock, shares issued |  | 50,000 |  | 50,000 |  |
Warrants |  |  |  |  |  |
Potentially Dilutive Securities | 3,424,771 | 1,686,633 |  |  |  |
Cumulative Convertible Series A Preferred Stock |  |  |  |  |  |
Potentially Dilutive Securities | 63,750 | 63,750 |  |  |  |
Preferred stock shares | 1,000,000 |  | 1,000,000 |  | 1,000,000 |
Stock Options |  |  |  |  |  |
Potentially Dilutive Securities | 132,500 | 101,250 |  |  |  |
Two Vendors | Cost of Sales [Member] |  |  |  |  |  |
Concentration Risk, Percentage | 55.00% | 66.00% | 60.00% | 77.00% |  |
Two Vendors | Accounts Payable |  |  |  |  |  |
Concentration Risk, Percentage |  |  | 25.00% |  | 32.00% |

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