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ACCRUED EXPENSES
12 Months Ended
Dec. 31, 2021
Payables and Accruals [Abstract]  
ACCRUED EXPENSES

NOTE 10. ACCRUED EXPENSES

 

Accrued expenses consisted of the following at December 31, 2021 and 2020:

 

   December 31,
2021
   December 31,
2020
 
Accrued warranty expense  $13,742   $31,845 
Accrued litigation costs   250,000    250,000 
Accrued sales commissions   30,213    38,294 
Accrued payroll and related fringes   453,858    199,850 
Accrued sales returns and allowances   45,298    26,069 
Accrued taxes   180,486    53,627 
Other   202,401    196,409 
Total accrued expenses  $1,175,998   $796,094 

 

 

Accrued warranty expense was comprised of the following for the years ended December 31, 2021 and 2020:

 

   2021   2020 
Beginning balance  $31,845   $17,838 
Provision for warranty expense   92,202    123,474 
Charges applied to warranty reserve   (110,305)   (109,468)
           
Ending balance  $13,742   $31,845