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INCOME TAX AND DEFERRED TAX ASSETS (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Deferred tax items |  |  |
Accounts receivable, net | $ 12,807 | $ 49,963 |
Accrued expenses | 112,954 | 162,089 |
Deferred income | 26,429 | 64,153 |
Depreciation | (18,429) |  |
Net operating loss carryforward | 57,695 | 327,473 |
Total deferred items | $ 191,456 | $ 603,678 |
Tax rate at | 25.00% | 25.00% | 25.00%
Deferred tax assets | $ 47,864 | $ 150,920 |
Valuation allowance | (14,424) | (15,449) |
Deferred tax assets, net | $ 33,440 | $ 135,471 |

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- Definition Amount of deferred item to calculate deferred tax assets attributable to accounts receivable, net. + References No definition available. + Details
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- Definition Amount of deferred item to calculate deferred tax assets attributable to accounts receivable, net. + References No definition available. + Details
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- Definition Amount of deferred item to calculate deferred tax assets attributable to accrued expenses + References No definition available. + Details
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- Definition Amount of deferred item to calculate deferred tax assets attributable to deferred income. + References No definition available. + Details
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- Definition Amount of deferred item to calculate deferred tax assets attributable to depreciation. + References No definition available. + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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