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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

INCOME TAXES

Schedule of income tax expense benefit

		For the Year Ended
		December 31,				December 31,
		2024				2023
Current:
Federal		$	-			$	-
State			-				-
Foreign			-				-
			-
Deferred:
Federal			-				-
State			-				-
Foreign			-				-
			-				-
Total		$	-			$	-

Schedule of net income (loss) before income tax

		For the Year Ended
		December 31,				December 31,
		2024				2023
United States		$	(4,476,762	)		$	(3,402,592	)
Foreign			-				-
Total		$	(4,476,762	)		$	(3,402,592	)

Schedule of effective income tax rate reconciliation

		For the Year Ended
		December 31,				December 31,
		2024				2023
Income (Loss) before income tax		$	(4,476,762	)		$	(3,402,592	)
US statutory corporate income tax rate			28	%			28	%
Income tax expense computed at US statutory corporate income tax rate			(1,253,493	)			(952,726	)
Reconciling items:
Change in valuation allowance on deferred tax assets			1,152,938				2,121,778
Provision to prior year tax return			68,437				(1,188,884	)
Meals and Entertainment			2,330				3,347
Other			29,788				16,485
Income tax expense (benefit)		$	-			$	-

Schedule of deferred income tax assets (liabilities)

		December 31,				December 31,
		2024				2023
Deferred tax assets:
Reserve for Credit Loss		$	624,000			$	418,000
Inventory Reserve			308,000				27,000
Accrued Vacation			78,000				53,000
Warranty Reserve			8,000				8,000
Intangible Assets			98,000				181,000
Allowance for Sales Returns			64,000				-
Capitalized R&D			175,000				148,000
Stock-Based Compensation			1,278,000				1,246,000
Operating lease right-of-use liabilities			180,000				212,000
Net operating losses			6,100,000				5,568,000
Valuation Allowance			(8,678,000	)			(7,539,000	)
Deferred Tax Assets			235,000				322,000
Deferred tax liabilities:
Operating lease right-of-use assets			(158,000	)			(189,000	)
Property and Equipment			(77,000	)			(133,000	)
			(235,000	)			(322,000	)
Net Deferred Tax Assets and Liabilities		$	-			$	-

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-Section 50
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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