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ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

ACCRUED EXPENSES

NOTE 12. ACCRUED EXPENSES

Accrued expenses consisted of the following at December 31, 2022 and 2021:

SCHEDULE OF ACCRUED EXPENSES

		December 31, 2022				December 31, 2021
Accrued warranty expense		$	15,694			$	13,742
Accrued litigation costs			247,984				250,000
Accrued sales commissions			55,000				30,213
Accrued payroll and related fringes			504,020				453,858
Accrued sales returns and allowances			118,026				45,298
Accrued taxes			46,408				180,486
Other			103,835				202,401
Total accrued expenses		$	1,090,967			$	1,175,998

Accrued warranty expense was comprised of the following for the years ended December 31, 2022 and 2021:

SCHEDULE OF ACCRUED WARRANTY EXPENSE

		2022				2021
Beginning balance		$	13,742			$	31,845
Provision for warranty expense			71,734				92,202
Charges applied to warranty reserve			(69,782	)			(110,305	)

Ending balance		$	15,694			$	13,742