INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

	Year Ended December 31, 2017			Year Ended  December 31, 2016
Tax expense at federal statutory rate		34	%	34	%
State tax expense, net of federal tax effect		0	%	(1	)%
Permanent timing differences		0	%	0	%
Deferred income tax asset valuation allowance		298	%	(34	)%
Effective change in tax rate due to Tax Reform Act		(332	%)	0	%
Effective income tax rate		0	%	(1	%)

Schedule of Deferred Tax Assets and Liabilities

	December 31, 2017		December 31, 2016
Inventory	$	13,000	$	21,000
Inventory allowance		130,000		175,000
Allowance for doubtful accounts		13,000		19,000
Accrued compensation		18,000		32,000
Stock based compensation		165,000		230,000
Deferred wages payable		29,000		28,000
Depreciation – Property, Plant & Equipment		(10,000)		(12,000	)
Sales tax reserve		0		5,000
Net operating loss carry-forward		3,261,000		4,704,000
Total gross deferred income tax assets		3,619,000		5,202,000
Less deferred income tax assets valuation allowance		(3,619,000)		(5,202,000	)
Net deferred income tax assets	$	0	$	0