Reflect Scientific (RSCF) 10-Q 14 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 14, 2018
Details
Registrant Name	REFLECT SCIENTIFIC INC
Registrant CIK	1,103,090
SEC Form	10-Q
Period End date	Sep. 30, 2018
Fiscal Year End	--12-31
Trading Symbol	RSCF
Tax Identification Number (TIN)	870,642,556
Number of common stock shares outstanding		76,512,086
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Small Business	true
Emerging Growth Company	false
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Incorporation, State Country Name	Utah

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
CURRENT ASSETS
Cash	$ 178,664	$ 235,858
Accounts receivable, net	189,989	122,435
Inventory, net	142,810	155,352
Prepaid assets	23,938	3,100
Total Current Assets	535,401	516,745
FIXED ASSETS, NET	0	0
OTHER ASSETS
Goodwill	60,000	60,000
Deposits	3,100	3,100
Total Other Assets	63,100	63,100
TOTAL ASSETS	598,501	579,845
CURRENT LIABILITIES
Accounts payable and accrued expense	74,367	53,507
Short-term lines of credit	10,177	0
Customer deposits	12,029	70,812
Income taxes payable	100	100
Total Current Liabilities	96,673	124,419
Total Liabilities	96,673	124,419
COMMITMENTS AND CONTINGENCIES	0	0
STOCKHOLDERS' EQUITY
Preferred stock, $0.01 par value, authorized 5,000,000 shares; No shares issued and outstanding	0	0
Common stock, $0.01 par value, authorized 100,000,000 shares; 76,512,086 and 71,312,086 issued and outstanding, respectively	765,120	713,120
Additional paid in capital	19,949,491	19,793,490
Accumulated deficit	(20,212,783)	(20,051,184)
Total Stockholders' Equity	501,828	455,426
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 598,501	$ 579,845

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets - Parenthetical - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued	0	0
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Outstanding	76,512,086	71,312,086
Common Stock, Shares, Issued	76,512,086	71,312,086

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Details
REVENUES	$ 359,151	$ 325,870	$ 1,119,491	$ 880,072
COST OF GOODS SOLD	151,178	84,636	381,015	266,328
GROSS PROFIT	207,973	241,234	738,476	613,744
OPERATING EXPENSES
Salaries and wages	128,339	105,589	400,873	316,654
Rent expense	6,379	8,070	27,830	25,167
Research and development expense	34,542	12,710	49,447	30,677
General and administrative expense	80,830	55,808	421,469	171,480
Total Operating Expenses	250,090	182,177	899,619	543,978
OPERATING PROFIT (LOSS)	(42,117)	59,057	(161,143)	69,766
OTHER INCOME (EXPENSE)
Interest Expense	(456)	0	(456)	0
Total Other Income (Expenses)	(456)	0	(456)	0
NET INCOME (LOSS) BEFORE TAXES	(42,573)	59,057	(161,599)	69,766
Income tax benefit (expense)	0	0	0	0
NET INCOME (LOSS)	$ (42,573)	$ 59,057	$ (161,599)	$ 69,766
NET INCOME (LOSS) PER SHARE - BASIC	$ 0	$ 0	$ 0	$ 0
NET INCOME (LOSS) PER SHARE - DILUTED	$ 0	$ 0	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND DILUTED	76,512,086	65,401,086		65,401,086

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (161,599)	$ 69,766
Adjustments to reconcile net income to net cash used in operating activities:
Common stock issued for services	158,322	0
Stock-based compensation	40,000	0
Accounts receivable	(67,554)	(132,575)
Inventory	12,542	(4,639)
Prepaid expenses	(11,159)	0
Accounts payable and accrued expenses	20,860	(21,443)
Customer deposits	(58,783)	284
Net Cash (used in) provided by Operating Activities	(67,371)	(88,607)
CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash used in investing Activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Net funds received from line of credit	10,177	0
Net Cash used in Financing Activities	10,177	0
NET CHANGE IN CASH	(57,194)	(88,607)
CASH AT BEGINNING OF PERIOD	235,858	263,964
CASH AT END OF PERIOD	178,664	175,357
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest	203	0
Income taxes	$ 0	$ 0

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements	9 Months Ended
	Sep. 30, 2018
Notes
Organization, Consolidation and Presentation of Financial Statements	NOTE 1 - The accompanying unaudited condensed consolidated financial statements have been prepared by the Company pursuant to accounting principles generally accepted in the United States of America. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted in accordance with rules and regulations of the Securities and Exchange Commission. The information furnished in the interim condensed consolidated financial statements includes normal recurring adjustments and reflects all adjustments, which, in the opinion of management, are necessary for a fair presentation of such financial statements. Although management believes the disclosures and information presented are adequate to make the information not misleading, it is suggested that these interim condensed consolidated financial statements be read in conjunction with the Company’s most recent audited consolidated financial statements and notes thereto included in its December 31, 2017 financial statements. Operating results for the three and six months ended June 30, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. NOTE 2 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ORGANIZATION AND LINE OF BUSINESS: Cole, Inc. (the Company) was incorporated under the laws of the State of Utah on November 3, 1999. The Company was organized to engage in any lawful activity for which corporations may be organized under the Utah Revised Business Corporation Act. On December 30, 2003 the Company changed its name to Reflect Scientific, Inc. Reflect Scientific designs, develops and sells scientific equipment for the Life Science and Manufacturing industries. The Company’s business activities include the manufacture and distribution of unique laboratory consumables and disposables such as filtration and purification products, customized sample handling vials, electronic wiring assemblies, high temperature silicone, graphite and vespel/graphite sealing components for use by original equipment manufacturers (“OEM”) in the chemical analysis industries, primarily in the field of gas/liquid chromatography. The Company’s chemical detector products serve the analytical instrumentation sector of the Life Sciences market. These optically based chemical detection instruments provide a cost-effective, high-performance alternative for original equipment manufacturers (OEM). One major use for these detectors is the analysis of whole blood for metabolic diseases. SIGNIFICANT ACCOUNTING POLICIES: ACCOUNTING METHOD: REVENUE RECOGNITION: In May 2014 the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) The Company’s sources of revenue are from the sales of various specialty lab supplies and equipment and ultra-low temperature freezers. The Company recognizes the sales upon shipment of such goods. The Company offers a 100% satisfaction guarantee against defects for 30 days after the sale of their product except for a few circumstances. The Company extends this return policy to its customers for a 30-day period. Returns are less than 1% of sales for all periods presented in these financial statements. Revenues are reported net of returns. All conditions of ASC 606 are met and the revenue is recorded upon sale, with an estimated allowance for returns where material. ESTIMATES: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. CASH: ACCOUNTS RECEIVABLE: The Company charged $0 to bad debt expense for the nine months ended September 30, 2018 and 2017. As the Company has historically experienced minimal bad debts, management fees the allowance for doubtful accounts of $4,000 at September 30, 2018 to be an adequate reserve based on the experience seen over multiple years. FIXED ASSETS: INVENTORY: ADVERTISING EXPENSE: RESEARCH AND DEVELOPMENT EXPENSE - The Company accounts for research and development costs in accordance with the Financial Accounting Standards Board's Accounting Standard Codification Topic 730 “Research and Development". Under ASC 730, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. Research and development expenditures for the nine months ended September 30, 2018 and 2017 were $49,447 and $30,677. EARNINGS PER SHARE: The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the period. Diluted EPS is computed by dividing net earnings by the weighted-average number of common shares and dilutive common stock equivalents during the period. Common stock equivalents are not used in calculating dilutive EPS when their inclusion would be anti-dilutive. At September 30, 2018 and 2017, the Company had no common stock equivalents. RECLASSIFICATION OF OPERATING EXPENSES: The Company has made a reclassification of the 2017 operating expenses that affects cost of goods sold and general and administrative expense. In the previously published 2017 financial statement presentations freight charges paid for the shipment of products were included in general and administrative expenses. In these accompanying unaudited financial statements those freight charges have been reclassified to cost of goods sold to conform to the 2018 presentation. RECENT ACCOUNTING PRONOUNCEMENTS: Public law No. 115-97, known as the Tax Cuts and Jobs Act “the “Tax Act”). Enacted on December 22, 2017, reduced the U.S. federal corporate tax rate from 35% to 21% effective January 1, 2018. Also on December 22, 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period of up to one year from the enactment date to complete the accounting. Any adjustments during this measurement period will be included in net earnings from continuing operations as an adjustment to income tax expense in the reporting period when such adjustments are determined. As the Company has net operating loss carryforwards which will offset tax liability for the coming year or years, no adjustments for the effect of the income tax rate change is reflected in our financial statements. In January 2018 the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The Company is using the ASU 606 five step model, as outlined above. We have completed our assessment of the impact under the new revenue standard on our condensed financial statements. Based on our assessment, we have concluded that our financial statements will not be materially impacted. In February 2018, the Financial Standards Accounting Board (“FASB”) issued Accounting Statement Update No. 2018-02, “Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” In June 2018, the FASB issued ASU No. 2018-07, “Compensation — Stock Compensation (Topic 718),” (“ASU 2018-07”). ASU 2018-07 is intended to reduce cost and complexity of financial reporting for non-employee share-based payments. Currently, the accounting requirements for non-employee and employee share-based payments are significantly different. ASU 2018-07 expands the scope of Topic 718, which currently only includes share-based payments to employees, to include share-based payments to non-employees for goods or services. Consequently, the accounting for share-based payments to non-employees and employees will be substantially aligned. This ASU supersedes Subtopic 505-50, “Equity — Equity-Based Payments to Nonemployees”. The amendments to ASU 2018 - 07 are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than a company’s adoption date of ASU No. 2014-09, (Topic 606), “Revenue from Contracts with Customers”. The Company is currently evaluating ASU 2018-07 and its impact on its condensed consolidated financial statements or disclosures. In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification The Company has reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its consolidated results of operation, financial position and cash flows. Based on that review, the Company believes that none of these pronouncements will have a significant effect on its current or future earnings or operations.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2018
Notes
Going Concern	NOTE 3 – GOING CONCERN The Company continues to accumulate significant operating losses and has an accumulated deficit of $20,212,783 at September 30, 2018. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. The financial statements do not include any adjustments that might result from the outcome of these uncertainties. Management has taken a number of actions to reduce expenses. Management is seeking additional funding through the capital markets to facilitate the settlement of the remaining debentures, as well as to provide operating capital for its operations. However, there is no assurance that additional funding will be available on acceptable terms, if at all.

Stock Issuances

Stock Issuances	9 Months Ended
	Sep. 30, 2018
Notes
Stock Issuances	NOTE 4 – STOCK ISSUANCES On May 14, 2018 the Board of Directors authorized the issuance of 5,200,000 shares of restricted common stock. Of the stock issued, 4,200,000 shares were issued to consultants for services 1,000,000 shares were issued to an employee. The closing price of the stock on the date of grant was $0.04 per share, resulting in a $158,322 charge to consulting expense for consulting services previously performed and a $40,000 charge to stock-based compensation. The remaining $9,678 is recorded as a prepaid expense and will be amortized over the remainder of 2018 for consulting services to be performed during that period.

Line of Credit

Line of Credit	9 Months Ended
	Sep. 30, 2018
Notes
Line of Credit	NOTE 5 – LINE OF CREDIT The Company has a credit line with a commercial bank of $100,000 secured by its inventory and accounts receivable bearing a variable interest rate, which is 7.75% as of the balance sheet date, and automatically renews on April 1 of each year. At September 30, 2018, the Company has a balance due of $10,177 on this line of credit.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Notes
Commitments and Contingencies	NOTE 6 - COMMITMENTS AND CONTINGENCIES Operating Lease Obligations The Company leases its office and warehouse space under a non-cancelable lease agreement accounted for as operating leases. The Company also leases an automobile under a similar non-cancelable lease agreement, which is also accounted for as an operating lease. Building Lease - Orem, Utah: The Company leases an office and manufacturing facility with 6,000 square feet of space. We lease this facility at $3,480 per month through November 30, 2018 and then increases to $3,584 per month December 1, 2018 and $3,692 per month December 31, 2019 through the term of the lease, which ends November 30, 2020. Rent expense was $27,830 for the nine months ended September 30, 2018 compared to $25,167 for the nine months ended September 30, 2017. Automobile Lease – In August 2017, the Company entered into an automobile lease with a lease payment of $629 per month. The automobile lease will expire on July 7, 2021. Automobile lease expense was $5,661 and $4,376 for the nine months ended September 30, 2018 and 2017, respectively. Minimum lease obligations under the non-cancelable operating leases are as follows: Lease 2018 2019 2020 2021 Total Building $10,544 $43,122 $40,612 $ - $94,277 Automobile 1,887 7,548 7,548 3,774 20,757 Total $12,431 $50,669 $48,160 $3,774 $115,034 Royalties A royalty agreement was executed with JMST as a condition of the Company’s acquisitions during 2006. Terms of the royalty agreement are as follows: David Carver will receive a royalty payment on gross revenues related to revenues derived from the Carver Patents or Carver Technology. Such payments are due on revenue in excess of $500,000 derived from products under the Carver Patents or Carver Technology. The royalty payment is 2.5% on the revenue in excess of $500,000 and is payable quarterly. Payments are to be made in Reflect Scientific’s common stock not to exceed 500,000 shares in total. New products developed from the Carver Technology are subject to a royalty of 3% of gross revenues in excess of $100,000, with an additional 2% if gross revenues exceed $600,000. Royalties will be paid in the common stock of Reflect Scientific annually. Common stock will be valued at $3.00 per share for these purposes. Royalty payments are only due for years where there are valid Carver Patents. The agreement will remain in effect as long as the Company is selling products utilizing the Carver Patent Technology. As sales did not reach or exceed the triggering threshold, no royalty payments were made under the royalty agreement for the nine months ended September 2018 and 2017.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Notes
Subsequent Events	NOTE 7 – SUBSEQUENT EVENTS In accordance with ASC 855-10 management reviewed all material events through the date of this report. There are no material subsequent events to report.

Organization, Consolidation a_2

Organization, Consolidation and Presentation of Financial Statements (Policies)	9 Months Ended
	Sep. 30, 2018
Policies
Accounting Method	ACCOUNTING METHOD:
Revenue Recognition Accounting	REVENUE RECOGNITION: In May 2014 the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) The Company’s sources of revenue are from the sales of various specialty lab supplies and equipment and ultra-low temperature freezers. The Company recognizes the sales upon shipment of such goods. The Company offers a 100% satisfaction guarantee against defects for 30 days after the sale of their product except for a few circumstances. The Company extends this return policy to its customers for a 30-day period. Returns are less than 1% of sales for all periods presented in these financial statements. Revenues are reported net of returns. All conditions of ASC 606 are met and the revenue is recorded upon sale, with an estimated allowance for returns where material.
Estimates	ESTIMATES: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.
Cash	CASH:
Accounts Receivable	ACCOUNTS RECEIVABLE: The Company charged $0 to bad debt expense for the nine months ended September 30, 2018 and 2017. As the Company has historically experienced minimal bad debts, management fees the allowance for doubtful accounts of $4,000 at September 30, 2018 to be an adequate reserve based on the experience seen over multiple years.
Fixed Assets	FIXED ASSETS:
Inventory	INVENTORY:
Advertising Expense	ADVERTISING EXPENSE:
Research and Development Expense	RESEARCH AND DEVELOPMENT EXPENSE - The Company accounts for research and development costs in accordance with the Financial Accounting Standards Board's Accounting Standard Codification Topic 730 “Research and Development". Under ASC 730, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. Research and development expenditures for the nine months ended September 30, 2018 and 2017 were $49,447 and $30,677.
Earnings Per Share	EARNINGS PER SHARE: The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the period. Diluted EPS is computed by dividing net earnings by the weighted-average number of common shares and dilutive common stock equivalents during the period. Common stock equivalents are not used in calculating dilutive EPS when their inclusion would be anti-dilutive. At September 30, 2018 and 2017, the Company had no common stock equivalents.
Reclassification of Operating Expenses	RECLASSIFICATION OF OPERATING EXPENSES: The Company has made a reclassification of the 2017 operating expenses that affects cost of goods sold and general and administrative expense. In the previously published 2017 financial statement presentations freight charges paid for the shipment of products were included in general and administrative expenses. In these accompanying unaudited financial statements those freight charges have been reclassified to cost of goods sold to conform to the 2018 presentation.
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS: Public law No. 115-97, known as the Tax Cuts and Jobs Act “the “Tax Act”). Enacted on December 22, 2017, reduced the U.S. federal corporate tax rate from 35% to 21% effective January 1, 2018. Also on December 22, 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period of up to one year from the enactment date to complete the accounting. Any adjustments during this measurement period will be included in net earnings from continuing operations as an adjustment to income tax expense in the reporting period when such adjustments are determined. As the Company has net operating loss carryforwards which will offset tax liability for the coming year or years, no adjustments for the effect of the income tax rate change is reflected in our financial statements. In January 2018 the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The Company is using the ASU 606 five step model, as outlined above. We have completed our assessment of the impact under the new revenue standard on our condensed financial statements. Based on our assessment, we have concluded that our financial statements will not be materially impacted. In February 2018, the Financial Standards Accounting Board (“FASB”) issued Accounting Statement Update No. 2018-02, “Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” In June 2018, the FASB issued ASU No. 2018-07, “Compensation — Stock Compensation (Topic 718),” (“ASU 2018-07”). ASU 2018-07 is intended to reduce cost and complexity of financial reporting for non-employee share-based payments. Currently, the accounting requirements for non-employee and employee share-based payments are significantly different. ASU 2018-07 expands the scope of Topic 718, which currently only includes share-based payments to employees, to include share-based payments to non-employees for goods or services. Consequently, the accounting for share-based payments to non-employees and employees will be substantially aligned. This ASU supersedes Subtopic 505-50, “Equity — Equity-Based Payments to Nonemployees”. The amendments to ASU 2018 - 07 are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than a company’s adoption date of ASU No. 2014-09, (Topic 606), “Revenue from Contracts with Customers”. The Company is currently evaluating ASU 2018-07 and its impact on its condensed consolidated financial statements or disclosures. In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification The Company has reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its consolidated results of operation, financial position and cash flows. Based on that review, the Company believes that none of these pronouncements will have a significant effect on its current or future earnings or operations.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Tables/Schedules
Schedule of Future Minimum Rental Payments for Operating Leases	Lease 2018 2019 2020 2021 Total Building $10,544 $43,122 $40,612 $ - $94,277 Automobile 1,887 7,548 7,548 3,774 20,757 Total $12,431 $50,669 $48,160 $3,774 $115,034

Organization, Consolidation a_3

Organization, Consolidation and Presentation of Financial Statements (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Details
Allowance for Doubtful Accounts Receivable, Write-offs			$ 0
Allowance for Doubtful Accounts Receivable	$ 4,000		4,000
Inventory, Gross	142,810		142,810		$ 155,352
Inventory Adjustments	86,339		86,339		$ 86,339
Advertising Expense			8,033	$ 7,100
Research and development expense	$ 34,542	$ 12,710	$ 49,447	$ 30,677

Going Concern (Details)

Going Concern (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Details
Accumulated deficit	$ 20,212,783	$ 20,051,184

Stock Issuances (Details)

Stock Issuances (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Details
Stock Issued During Period, Shares, Period Increase (Decrease)	5,200,000
Stock Issued During Period, Shares, Issued for Services	4,200,000
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures	1,000,000
Shares Issued, Price Per Share	$ 0.04
Common stock issued for services	$ 158,322	$ 0
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	40,000
Other Significant Noncash Transaction, Value of Consideration Given	$ 9,678

Line of Credit (Details)

Line of Credit (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Details
Short-term Debt, Description	The Company has a credit line with a commercial bank of $100,000 secured by its inventory and accounts receivable bearing a variable interest rate, which is 7.75% as of the balance sheet date, and automatically renews on April 1 of each year.
Short-term lines of credit	$ 10,177	$ 0

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended		47 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Nov. 30, 2020	Nov. 30, 2019	Nov. 30, 2018
Details
Rent expense	$ 6,379	$ 8,070	$ 27,830	$ 25,167	$ 3,692	$ 3,584	$ 3,480
Automobile lease 1 monthly payment			629
Automobile lease expense			5,661	$ 4,376
Lessee, Operating Lease, Liability, Payments, Remainder of Fiscal Year	10,544		10,544
Lessee, Operating Lease, Liability, Payments, Due Year Two	43,122		43,122
Lessee, Operating Lease, Liability, Payments, Due Year Three	40,612		40,612
Lessee, Operating Lease, Liability, Payments, Due Year Four	0		0
Lessee, Operating Lease, Liability, Payments, Due	94,277		94,277
Capital Leases, Future Minimum Payments Due, Next Twelve Months	1,887		1,887
Capital Leases, Future Minimum Payments Due in Two Years	7,548		7,548
Capital Leases, Future Minimum Payments Due in Three Years	7,548		7,548
Capital Leases, Future Minimum Payments Due in Four Years	3,774		3,774
Capital Leases, Future Minimum Payments Due	20,757		20,757
Operating Leases, Future Minimum Payments Due, Next Twelve Months	12,431		12,431
Operating Leases, Future Minimum Payments, Due in Rolling Year Two	50,669		50,669
Operating Leases, Future Minimum Payments, Due in Rolling Year Three	48,160		48,160
Operating Leases, Future Minimum Payments, Due in Rolling Year Four	3,774		3,774
Operating Leases, Future Minimum Payments Due	$ 115,034		115,034
RevenueThreshold for Carver Royalty Payment			$ 500,000
Carver Royalty Percent			2.50%
Royalty Percent On Gross Revenues In Excess Of $100,000			3.00%
Royalty On Gross Revenues In Excess Amount			$ 100,000
Additional Royalty Percent On Gross Revenues In Excess Of $600,000			2.00%
Additional Percent Royalty On Gross Revenues In Excess Amount			$ 600,000
Carver Common Stock SharesValue Per Share			$ 3