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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED TAX ASSETS

The non-current deferred tax asset is summarized below:

 

   2021   2020 
Deferred tax assets          
Net operating loss carry forwards  $4,352,201   $2,827,835 
Inventory reserves   70,221    58,087 
Bad debt and other reserves   561,944    562,248 
Accrued expenses   35,579    16,817 
Other temporary differences   1,134    630 
Total deferred tax assets   5,021,079    3,465,617 
Deferred tax liabilities          
Depreciation and amortization   (17,001)   (32,657)
Valuation allowance   (5,004,078)   (3,432,960)
Net deferred tax asset  $-   $- 

SCHEDULE OF INCOME TAX EXPENSE (BENEFIT)

 

   2021   2020 
Expected federal income tax benefit  $1,663,601   $914,852 
NOL carryover adjusted for expiration   (29,730)   111,345 
Equity method investment loss   (129,555)   - 
Meals and entertainment   (7,439)   (24,859)
Stock-based compensation   120,924    (103,657)
PPP Loan Forgiveness   -    122,430 
Other temporary differences   (46,683)   - 
Change in valuation allowance   (1,571,118)   (1,020,111)
Income tax expense (benefit)  $-   $-