SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

The Company maintains the title and risk of loss. Therefore, these units are included in the inventory of the Company. As of September 30, 2021 and December 31, 2020:

Inventory primarily consists of components, including raw material and finished parts for the V-Inline Separator and face shields and is priced at lower of cost or net realizable value. Net realizable value is defined as sales price less cost of completion and disposable and transportation. Inventory may include units being rented on a short term basis or components held by third parties in connection with pilot programs as part of the continuing evaluation by such third parties as to the effectiveness and usefulness of the service to be incorporated into their respective operations. The third parties do not have a contractual obligation to purchase the equipment. The Company maintains the title and risk of loss. Therefore, these units are included in the inventory of the Company. As of September 30, 2021 and December 31, 2020:

	September 30, 2021 (unaudited)		December 31, 2020
Raw materials	$	24,142	$	30,145
Work in process		20,350		10,240
Finished goods		73,250		72,950
Total	$	117,742	$	113,335