INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	Year Ended December 31, 2019		Year Ended December 31, 2018
Tax expense at federal statutory rate		(21%)		(21%)	)
State tax expense, net of federal tax effect		0%		0%
Expired NOL		46%		0%
Deferred income tax asset valuation allowance		(26%)		21%
Effective income tax rate		(1%)		0%

Schedule of deferred tax assets and liabilities

	December 31, 2019			December 31, 2018
Inventory capitalization	$	8,000		$	9,000
Inventory allowance		76,000			70,000
Allowance for doubtful accounts		9,000			9,000
Accrued compensation		18,000			22,000
Stock based compensation		168,000			168,000
Deferred wages payable		50,000			43,000
Depreciation – Property, Plant & Equipment		(1,000	)		(6,000	)
Net operating loss carry-forward		3,339,000			3,569,000
Total gross deferred income tax assets		3,667,000			3,884,000
Less deferred income tax assets valuation allowance		(3,667,000	)		(3,884,000	)
Net deferred income tax assets	$	0		$	0