INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Effective income tax rate reconciliation

	Year Ended December 31, 2020			Year Ended December 31, 2019
Tax expense at federal statutory rate		(21	%)		(21	%)
State tax expense, net of federal tax effect		0	%		0	%
Expired NOL		42	%		46	%
Deferred income tax asset valuation allowance		(21	%)		(26	%)
Effective income tax rate		(0	%)		(1	%)

Deferred tax assets and liabilities

	December 31, 2020			December 31, 2019
Inventory capitalization	$	8,000		$	8,000
Inventory allowance		73,000			76,000
Allowance for doubtful accounts		6,000			9,000
Accrued compensation		18,000			18,000
Stock based compensation		162,000			168,000
Deferred wages payable		36,000			50,000
Depreciation – Property, Plant & Equipment		(5,000	)		(1,000	)
Research and development credits		22,000			0
Net operating loss carry-forward		3,123,000			3,339,000
Total gross deferred income tax assets		3,443,000			3,667,000
Less deferred income tax assets valuation allowance		(3,443,000	)		(3,667,000	)
Net deferred income tax assets	$	0		$	0