INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

	Year Ended December 31, 2018			Year Ended December 31, 2017
Tax expense at federal statutory rate		(21	%)		(34	%)
State tax expense, net of federal tax effect		0	%		0	%
Permanent timing differences		0	%		0	%
Deferred income tax asset valuation allowance		21	%		(298	%)
Effective change in tax rate due to Tax Reform Act		0	%		332	%
Effective income tax rate		0	%		0	%

Schedule of Deferred Tax Assets and Liabilities

	December 31, 2018			December 31, 2017
Inventory capitalization	$	9,000		$	13,000
Inventory allowance		70,000			130,000
Allowance for doubtful accounts		9,000			13,000
Accrued compensation		22,000			18,000
Stock based compensation		168,000			165,000
Deferred wages payable		43,000			29,000
Depreciation – Property, Plant & Equipment		(6,000	)		(10,000	)
Sales tax reserve		0			0
Net operating loss carry-forward		3,569,000			3,261,000
Total gross deferred income tax assets		3,884,000			3,619,000
Less deferred income tax assets valuation allowance		(3,884,000	)		(3,619,000	)
Net deferred income tax assets	$	0		$	0