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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023 | Dec. 31, 2023 | Jul. 07, 2017
Net income (loss) | $ 59,000 |  | $ (1,221,000) |  |  |
Cash used in operations |  |  | 1,453,000 |  |  |
Cash and cash equivalents | 809,000 |  | 809,000 |  |  |
Allowance For Doubtful Accounts | 1,271,000 |  | 1,271,000 |  | $ 1,495,000 |
Inventory Reserve | 95,000 |  | 95,000 |  | $ 95,000 |
Warranty Reserve | 30,000 |  | 30,000 |  |  |
Advertising And Promotional Expenses | 35,000 | $ 66,000 | 192,000 | $ 405,000 |  |
Research And Development Expenses | 56,000 | $ 76,000 | $ 186,000 | $ 221,000 |  |
Cash Balances At Financial Institutions | $ 250,000 |  |  |  |  |
Shares of common stock outstanding | 20,015,205 |  | 20,015,205 |  | 19,923,955 |
Common Stock, Shares Authorized | 250,000,000 |  | 250,000,000 |  | 250,000,000 |
Convertible debentures |  |  |  |  |  |
Potentially Dilutive Securities | 2,080,000 |  | 2,080,000 |  |  |
Stock Options |  |  |  |  |  |
Potentially Dilutive Securities | 63,750 | 610,500 | 63,750 | 610,500 |  |
Preferred A stock |  |  |  |  |  |
Potentially Dilutive Securities | 63,750 | 63,750 | 63,750 | 63,750 |  |
2016 Equity Incentive Plan |  |  |  |  |  |
Shares of common stock outstanding | 5,700,000 | 3,400,000 | 5,700,000 | 3,400,000 |  |
Common Stock, Shares Authorized |  |  |  |  |  | 2,000,000
2016 Equity Incentive Plan | Director [Member] |  |  |  |  |  |
Common Stock, Shares Issued |  |  | 60,000 |  |  |
Two Vendors | Accounts Payable |  |  |  |  |  |
Concentration Risk, Percentage |  |  |  |  | 59.00% |
Two Vendors | Cost of Sales [Member] |  |  |  |  |  |
Concentration Risk, In Percentage | 53.00% | 60.00% | 65.00% | 72.00% |  |
One Vendors | Accounts Payable |  |  |  |  |  |
Concentration Risk, Percentage | 56.00% |  | 56.00% |  |  |
Warrants |  |  |  |  |  |
Potentially Dilutive Securities | 2,765,846 | 2,773,585 | 2,765,846 | 2,773,585 |  |

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