Dais (DLYT) 10-K/A 12 Aug 20 2019 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2019	Jun. 01, 2020	Jun. 30, 2019
Cover [Abstract]
Entity Registrant Name	DAIS Corp
Entity Central Index Key	0001125699
Document Type	10-K/A
Amendment Flag	true
Amendment Description	Subsequent to the filing of the original SEC Form 10-K, we determined loss per common share, basic and diluted and weighted average number of common shares outstanding, basic and diluted as of December 31, 2019 was incorrect due to a computational miscalculation. Thus, several numbers within these financial statements change significantly. Note 3 to the financial statements (under Earnings (loss) per share) explains in detail the numbers that change and to what extent. Disclosure of these items in Management's Discussion and Analysis have also been corrected. No other information included in the Original Form 10-K is amended or changed by this Amendment.
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Common Stock Shares Outstanding		278,128
Entity Public Float			$ 285,695
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 4,083	$ 29,300
Accounts receivable, net	12,883	34,043
Other receivables	34,144	14,348
Inventory	91,281	53,184
Prepaid expenses	32,362	48,654
Total Current Assets	174,753	179,529
Property and equipment, net	30,957	57,420
OTHER ASSETS:
Deposits	4,780	4,780
Patents, net	146,135	150,842
Total Other Assets	150,915	155,622
TOTAL ASSETS	356,625	392,571
CURRENT LIABILITIES:
Accounts payable, including related party payables of $280,247 and $165,076 at December 31, 2019 and 2018, respectively	952,415	632,574
Accrued expenses, other, including interest due to related party of $444,476 and $261,901 at December 31, 2019 and 2018, respectively	1,034,745	702,601
Accrued compensation and related benefits	2,019,777	1,909,936
Customer deposits	91,742	78,816
Notes payable to related parties	1,832,600	1,332,000
Current portion of deferred revenue	398,656	448,656
Derivative liabilities	2,349,471	1,280,188
Convertible notes payable, net of unamortized debt discount and deferred debt issuance costs	1,336,213	809,197
Total Current Liabilities	10,015,619	7,193,968
Note payable - related party	10,000
Total Liabilities	10,025,619	7,193,968
STOCKHOLDERS' DEFICIT
Preferred Stock Value	0	0
Common stock; $0.01 par value; 1,100,000,000 shares authorized; 278,757 and 74,910 shares issued and 278,128 and 74,281 shares outstanding at December 31, 2019 and 2018, respectively	2,788	749
Capital in excess of par value	45,976,660	44,797,156
Accumulated deficit	(54,186,330)	(50,137,190)
Total	(8,206,882)	(5,339,285)
Treasury stock at cost, 629 shares at December 31, 2019 and 2018, respectively	(1,462,112)	(1,462,112)
Total Stockholders' Deficit	(9,668,994)	(6,801,397)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	356,625	392,571
Series A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred Stock Value	0	0
Series B Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred Stock Value	$ 0	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
CURRENT LIABILITIES:
Accounts payable, Related party payables	$ 280,247	$ 165,076
Accrued expenses, interest due to related party	$ 444,476	$ 261,901
STOCKHOLDERS' DEFICIT
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	7,990,000	7,990,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares par value	$ 0.01	$ 0.01
Common stock, shares authorized	1,100,000,000	1,100,000,000
Common stock, shares issued	278,757	74,910
Common stock, shares outstanding	278,128	74,281
Treasury stock shares	629	629
Preferred Class A [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred Class B [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, shares par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	10	0
Preferred stock, shares outstanding	10	0

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
REVENUE
Sales	$ 830,625	$ 1,331,251
Royalty and license fees	75,000	50,000
Total revenues	905,625	1,381,251
COST OF GOODS SOLD	600,213	921,394
GROSS MARGIN	305,412	459,857
OPERATING EXPENSES
Research and development, net of government grant proceeds of $89,994 and $64,894 for the years ended December 31, 2019 and 2018, respectively	203,757	253,464
Selling, general and administrative	1,369,037	1,862,024
TOTAL OPERATING EXPENSES	1,572,794	2,115,488
LOSS FROM OPERATIONS	(1,267,382)	(1,655,631)
OTHER INCOME (EXPENSE)
Interest expense	(2,126,590)	(1,396,468)
Change in fair value of derivative	(712,952)	(322,383)
Gain on extinguishment of debt	57,784	349,721
TOTAL OTHER EXPENSE, NET	(2,781,758)	(1,369,130)
NET LOSS	$ (4,049,140)	$ (3,024,761)
NET LOSS PER COMMON SHARE, BASIC AND DILUTED (restated)	$ (25.67)	$ (41.88)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED (Restated)	157,771	72,229

STATEMENTS OF STOCKHOLDERS DEFI

STATEMENTS OF STOCKHOLDERS DEFICIT - USD ($)	Total	Common Stock	Capital in Excess of Par Value [Member]	Accumulated Deficit	Treasury Stock [Member]	Preferred Stock
Balance, shares at Dec. 31, 2017		70,304
Balance, amount at Dec. 31, 2017	$ (4,165,451)	$ 703	$ 44,408,387	$ (47,112,429)	$ (1,462,112)
Sale of preferred stock, shares						10
Sale of preferred stock, amount	15		15
Issuance of common stock for services, shares		3,000
Issuance of common stock for services, amount	300,000	$ 30	299,970
Issuance of common stock for accrued expenses, shares		1,000
Issuance of common stock for accrued expenses, amount	40,000	$ 10	39,990
Issuance of common stock for debt issue costs, shares		506
Issuance of common stock for debt issue costs, amount	42,800	$ 5	42,795
Issuance of common stock for finance cost, shares		100
Issuance of common stock for finance cost, amount	6,000	$ 1	5,999
Net loss	(3,024,761)			(3,024,761)
Balance, shares at Dec. 31, 2018		74,910				10
Balance, amount at Dec. 31, 2018	(6,801,397)	$ 749	44,797,156	(50,137,190)	(1,462,112)
Issuance of common stock for debt issue costs, amount	954,646
Issuance of common stock for finance cost, shares		550
Issuance of common stock for finance cost, amount	10,000	$ 6	9,994
Net loss	(4,049,140)			(4,049,140)
Shares issued upon conversion of debt, shares		203,020
Shares issued upon conversion of debt, amount	954,646	$ 2,030	952,616
Adjustment for fractions, amount		$ 3	(3)
Adjustment for fractions, shares		277
Warrants issued for finance cost	216,897		216,897
Balance, shares at Dec. 31, 2019		278,757				10
Balance, amount at Dec. 31, 2019	$ (9,668,994)	$ 2,788	$ 45,976,660	$ (54,186,330)	$ (1,462,112)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,049,140)	$ (3,024,761)
Adjustments to reconcile net loss to net cash and cash equivalents used by operating activities:
Amortization of deferred debt issue costs	48,094	38,803
Depreciation and amortization	42,717	61,088
Change in fair value of derivative liability	712,952	322,383
Non-cash interest expenses	1,047,141	493,212
Amortization of debt discount	664,329	343,883
Gain on extinguishment of debt	(57,784)	(349,721)
Bad debt expense		3,589
Stock issued for finance cost		6,000
Legal fees paid through proceeds of notes payable	150,000
Stock compensation		300,000
(Increase) decrease in:
Accounts receivable	21,160	(32,574)
Inventory	(38,097)	48,423
Other receivables	(19,796)	(10,750)
Prepaid expenses/Other assets	16,292	(36,060)
Increase (decrease) in:
Accounts payable	319,841	279,381
Accrued expenses	461,275	579,639
Customer deposits	12,926	(41,763)
Deferred revenue	(50,000)	(50,000)
Net cash used in operating activities	(718,090)	(1,069,228)
CASH FLOWS FROM INVESTING ACTIVITIES:
Increase in patent costs	(11,547)	(54,744)
Purchases of property and equipment		(5,100)
Net cash used in investing activities	(11,547)	(59,844)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable - related parties	500,600
Proceeds from note payable	237,500	1,534,132
Repayments of notes	(33,680)	(497,796)
Net cash provided by financing activities	704,420	1,036,336
Net decrease in cash and cash equivalents	(25,217)	(92,736)
Cash and cash equivalents, beginning of period	29,300	122,036
Cash and cash equivalents, end of period	4,083	29,300
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	7,311	195,210
NON-CASH FINANCING AND FINANCING ACTIVITIES
Issuance of common stock upon conversion of notes and accrued interest	954,646
Payment of accrued expense with common stock		40,000
Notes and accrued interest converted to common stock	328,011
Debt costs deducted from proceeds of note	$ 20,000	31,750
Issuance of common stock for deferred debt issuance costs		$ 42,800
Issuance of common stock for finance cost	10,000	6,000
Issuance of warrants for debt modification	$ 216,897
Initial derivative liability at issuance of notes	1,112,125	$ 907,969
Initial debt discount at issuance of notes	$ 393,994	$ 816,750

Background Information

Background Information	12 Months Ended
	Dec. 31, 2019
Background Information
Note 1. Background Information	Dais Corporation (the “Company”), a New York corporation, has developed and is commercializing applications using its nanostructure polymer technology. The first commercial product, ConsERV TM TM The Company is dependent on third parties to manufacture the key components needed for its nanostructured based materials and some portion of the value-added products made with these materials. Accordingly, a suppliers’ failure to supply components in a timely manner, or to supply components that meet the Company’s quality, quantity and cost requirements or technical specifications, or the inability to obtain alternative sources of these components on a timely basis or on acceptable terms, would create delays in production of the Company’s products and/or increase its unit costs of production. Certain of the components or the processes of the Company’s suppliers are proprietary. If the Company was ever required to replace any of its suppliers, it should be able to obtain comparable components from alternative suppliers at comparable costs, but this would create a delay in production and may briefly affect the Company’s operations. On November 2, 2018, the shareholders of the Company approved an increase in the authorized common shares of the company from 240,000,000 shares to 340,000,000 shares. On March 14, 2019, the shareholders approved an increase in authorized common shares from 340,000,000 shares to 1,100,000,000 shares. In July 2019, the shareholders of the Company approved a reverse stock split of the issued and outstanding shares of the Company’s common stock at the ratio ranging from one-for-500 to one-for-2,000. On October 31, 2019, the Company amended its Certificate of Incorporation to reflect a one-for-2,000 reverse stock split of the Company’s common stock. The reverse split was effective December 6, 2019. All share and per share data have been retroactively restated in the accompanying financial statements and footnotes to reflect the effects of the reverse split.

Going Concern and Management's

Going Concern and Management's Plans	12 Months Ended
	Dec. 31, 2019
Going Concern and Management's Plans
Note 2. Going Concern and Management's Plans	The accompanying financial statements have been prepared assuming the Company will continue as a going concern. For the year ended December 31, 2019, the Company generated a net loss of $4,049,140 and has incurred significant losses since inception. As of December 31, 2019, the Company has an accumulated deficit of $54,186,330, total stockholders’ deficit of $9,668,994, negative working capital of $9,840,866 and cash and cash equivalents of $4,083. The Company used $718,090 and $1,069,228 of cash from operations during the years ended December 31, 2019 and 2018, respectively, which was funded primarily by proceeds from loans from related parties and equity financings. There is no assurance that any such financing will be available in the future. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company is currently pursuing the following sources of short and long-term working capital: 1. The Company has select targeted parties that it is actively working with who are interested in licensing, purchasing the rights to, or establishing a joint venture to commercialize applications of the Company’s technology; 2. The Company continues to seek capital from certain strategic and/or government (grant) related sources. These sources may, pursuant to any agreements that may be developed in conjunction with such funding, assist in the product definition and design, roll-out and channel penetration of products; and 3. The Company is actively working with newer investors, private equity companies, purchase order financing parties, and its existing debt holders to restructure its existing debt, and obtain short and long-term working and growth capital. Any failure by the Company to timely procure additional financing or investment adequate to fund the ongoing operations, including planned product development initiatives and commercialization efforts, will have material adverse consequences on the Company’s financial condition, results of operations and cash flows as could any unfavorable terms. There are no assurances the Company will be able to obtain the financing and planned product development commercialization. Accordingly, the Company may not have the ability to continue as a going concern. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Significant Accounting Policies
Note 3. Significant Accounting Policies	The significant accounting policies followed are: Use of estimates - Significant estimates underlying the Company’s reported financial position and results of operations include the allowance for doubtful accounts, fair value of stock-based compensation, fair value of derivative liabilities, valuation allowance on deferred taxes and the warranty reserve. Cash and cash equivalents - Accounts receivable - Concentrations - Other receivables - Fair Value of Financial Instruments - Inventory - Property and equipment - Intangible assets Long-lived assets - Government Funding – Research and development expenses and funding proceeds - Stock issuance costs - Common stock - Revenue recognition - In certain instances, the Company’s ConsERV system product may carry a limited warranty of up to one year for all parts contained therein except for the energy recovery ventilator core produced and sold by the Company. The distributor of the ConsERV system may carry a limited warranty of up to ten years. The limited warranty includes replacement of defective parts for the ConsERV system and includes workmanship and material failure for the ConsERV core. The Company recorded an accrual of $91,531 for future warranty expenses at December 31, 2019 and 2018, which is included in accrued expenses, other. Royalty revenue is recognized as earned. The Company recognized royalty revenue of $25,000 and $0 for the years ended December 31, 2019 and 2018, respectively. Revenue derived from the sale of licenses is deferred and recognized as license fee revenue on a straight-line basis over the life of the license, or until the license arrangement is terminated. The Company recognized license fee revenue of $50,000 for each of the years ended December 31, 2019 and 2018. The Company accounts for revenue arrangements with multiple elements under the provisions of the Financial Accounting Standards Boards (FASB) Accounting Standards Codification (ASC) Topic 605-25, “Revenue Recognition-Multiple-Element Arrangements.” In order to account for these agreements, the Company must identify the deliverables included within the agreement and evaluate which deliverables represent separate units of accounting based on if certain criteria are met, including whether the delivered element has stand-alone value to the licensee. The consideration received is allocated among the separate units of accounting, and the applicable revenue recognition criteria are applied to each of the separate units. In December 2017, the Company and Zhejiang MENRED Environmental Tech Co, Ltd., Zhejiang Province, China (“Menred”), entered into a License and Supply Agreement (the “Agreement”), effective December 21, 2017. Pursuant to the Agreement, the Company licensed certain intellectual property and improvements to Menred, for use in the manufacture and sale of energy recovery ventilators (“ERV”) and certain other HVAC systems for installation in commercial, residential or industrial buildings in China. Menred also agreed to purchase its requirements of certain products from the Company for Menred’s use, pursuant to the terms and conditions of the Agreement. Menred will also pay royalties, as defined, to the Company on a quarterly basis, based on price and production volume as provided by Menred. No royalties are due within the first year of the Agreement. Also pursuant to the Agreement, the Company is required to purchase 50,000 square meters of Product from Menred for delivery as an annual minimum with a 10,000 square meter minimum order quantity per delivery. The Agreement has a ten-year term with mutually agreed upon five-year extensions. Shipping and handling fees billed to customers are included in revenue. Shipping and handling fees associated with freight are generally included in cost of revenue. Derivative Liability Warranties - Stock based compensation There were no grants in 2019 or 2018. Fair Value Measurements The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: • Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. • Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 - Inputs that are both significant to the fair value measurement and unobservable. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The Company has recorded a derivative liability for its convertible notes which contain variable conversion prices. The table below summarizes the fair values of our financial liabilities as of December 31, 2019: Fair Value at December 31, Fair Value Measurement Using 2019 Level 1 Level 2 Level 3 Derivative liability $ 2,349,471 $ - $ - $ 2,349,471 The reconciliation of the derivative liability measured at fair value on a recurring basis using unobservable inputs (Level 3) is as follows for the years ended December 31, 2019 and 2018: December 31, December 31, 2019 2018 Balance, beginning of year $ 1,280,188 $ 243,501 Additions 1,112,125 1,262,460 Extinguished derivative liability (755,794 ) (578,156 ) Change in fair value of derivative liabilities 712,952 322,383 $ 2,349,471 $ 1,280,188 Income taxes - The Company identifies and evaluates uncertain tax positions, if any, and recognizes the impact of uncertain tax positions for which there is a less than more-likely-than-not probability of the position being upheld when reviewed by the relevant taxing authority. Such positions are deemed to be unrecognized tax benefits and a corresponding liability is established on the balance sheet. The Company has not recognized a liability for uncertain tax positions. If there were an unrecognized tax benefit, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company’s 2016 through 2019 tax years remain open and subject to examination by the Internal Revenue Service. Earnings (loss) per share Error in accounting for earnings (loss) per common share, basic and diluted and weighted average number of common shares outstanding, basic and diluted for the year ended December 31, 2019: Subsequent to the filing of the original SEC Form 10-K we determined loss per common share, basic and diluted and weighted average number of common shares outstanding, basic and diluted as of December 31, 2019 was incorrect due to a computational miscalculation. In accordance with the guidance provided by the SEC’s Staff Accounting Bulletin 99, Materiality Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements Year ended December 31, 2019 As Reported Corrections As Restated Net loss per common share, basic and diluted $ (19.20 ) $ (6.47 ) $ (25.67 ) Weighted average number of common shares outstanding, basic and diluted 210,940 (53,169 ) 157,771 Recent Accounting Pronouncements - In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The adoption of this ASU did not have a material effect on the Company's financial statements. In December 2019, the FASB issued ASU 2019-12, “ Simplifying the Accounting for Income Taxes

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
Property and Equipment
Note 4. Property and Equipment	Property and equipment consist of the following: December 31, 2019 2018 Furniture and fixtures $ 20,966 $ 20,966 Computer equipment and software 21,761 21,761 Demonstration equipment 92,733 92,733 Office and lab equipment 308,949 308,949 Leasehold improvements 14,808 14,808 Property and equipment, gross 459,217 459,217 Less accumulated depreciation 428,260 401,797 Property and equipment, net $ 30,957 $ 57,420

Accrued Expenses, Other

Accrued Expenses, Other	12 Months Ended
	Dec. 31, 2019
Accrued Expenses, Other
Note 5. Accrued Expenses, Other	Accrued expenses, other consists of the following: December 31, 2019 2018 Accrued expenses, other $ 166,158 $ 174,489 Accrued interest 777,056 436,581 Accrued warranty costs 91,531 91,531 $ 1,034,745 $ 702,601

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions
Note 6. Related Party Transactions	The Company rents a building that is owned by two stockholders of the Company, one of which is the Chief Executive Officer. Rent expense for this building is $4,066 per month, including sales tax. The Company recognized rent expense (including property tax charges) related to this lease of $57,565 and $56,760 for the years ended December 31, 2019 and 2018, respectively. The lease term will terminate upon 30 days’ written notice from landlord or 90 days written termination from us. The Company has accrued compensation due to the Chief Executive Officer as of December 31, 2019 and 2018 of $1,882,464 and $1,772,623, respectively, included in accrued compensation and related benefits in the accompanying balance sheets. On June 24, 2016, the Company entered into a Loan and Security Agreement (“Security Agreement”) with Patricia Tangredi (the “Holder”) pursuant to which the Company issued a Senior Secured Promissory Note for $150,000 (the “Note”). The interest rate is 12% per annum compounded daily with a minimum interest payment of $2,000. The Note grants the Holder a secured interest in the assets of the Company. Ms. Tangredi is the wife of Timothy N. Tangredi, the Company’s CEO and stockholder, and therefore is a related party of the Company. Pursuant to the Note, the Company is to pay the Holder the principal amount of $150,000 plus all interest due thereon in accordance with terms and conditions of the Security Agreement on the earlier of: (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) October 31, 2016 (the “Maturity Date”). During 2016 to the period ended December 31, 2019, the Holder extended the Note pursuant to various amendments. Pursuant to the amendments, the principal amount due was increased to $1,822,600 with an extended maturity date of January 30, 2020. As consideration for the additional proceeds and modification of the maturity date, the Company issued to the related party warrants to purchase an aggregate of 239,125 shares of common stock with a weighted average exercise price of $3.41 with a ten year exercise period, from the date of issuance and 240 shares of common stock in 2017, valued at $17,200, of which $15,400 was recorded against debt due to related party. On January 28, 2019, the Holder further extended the Note pursuant to an amendment. The maturity date was extended to April 8, 2019, effective as of November 16, 2018. As consideration for the additional extension of the maturity date, the Company issued a warrant to purchase 1,000 shares of common stock with an exercise price of $20 and a ten-year exercise period. The Company calculated the relative fair value of the warrant as $25,320, using the Black Scholes Model based on the following assumptions: (1) risk free interest rate of 2.75%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company's common stock of 244%; and (4) an expected life of 10 years. The fair value of the warrant was charged to expense as finance cost. During the three months ended June 30, 2019 the maturity date was extended twice, to May 30, 2019 and then to August 20, 2019. The Company also received additional proceeds of $100,000. As consideration for the additional extensions of the maturity date and the additional proceeds, the Company issued warrants to purchase 20,000 shares of common stock with an exercise price of $20 and a ten-year exercise period. The Company calculated the relative fair value of the warrants as $141,844, using the Black Scholes Model based on the following assumptions: (1) risk free interest rate of 2.46%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company's common stock of 246%; and (4) an expected life of 10 years. The fair value of the warrants was charged to expense as finance cost. During the three months ended September 30, 2019 the maturity date was extended to November 21, 2019. The Company also received additional proceeds of $91,500. As consideration for the additional extension of the maturity date and the additional proceeds, the Company issued warrants to purchase 5,000 shares of common stock with an exercise price of $20 and a ten-year exercise period. The Company calculated the relative fair value of the warrants as $17,734, using the Black Scholes Model based on the following assumptions: (1) risk free interest rate of 1.49%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company's common stock of 255%; and (4) an expected life of 10 years. The fair value of the warrants was charged to expense as finance cost. During the three months ended December 31, 2019 the maturity date was extended to January 30, 2020. The Company also received additional proceeds of $230,100. As consideration for the additional extension of the maturity date and the additional proceeds, the Company issued warrants to purchase 200,000 shares of common stock with an exercise price of $0.16 and a ten-year exercise period. The Company calculated the relative fair value of the warrants as $31,999, using the Black Scholes Model based on the following assumptions: (1) risk free interest rate of 1.49%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company's common stock of 255%; and (4) an expected life of 10 years. The fair value of the warrants was charged to expense as finance cost. As of the date of filing, the note is being further negotiated to extend the maturity date. The Company is using the proceeds of the Note and related amendments for working capital purposes. Interest expense on the Note was $182,425 and $159,842 for the years December 31, 2019 and 2018, respectively. Accrued interest on the Note was $444,326 and $261,901 at December 31, 2019 and 2018, respectively. During May 2019 Dais Holdings Corp. (Dais Holdings”) was formed in Vancouver, B.C. and is wholly owned by our Chief Executive Officer. Dais Holdings’ purpose is to facilitate debt financing in Europe. The intent is for Dais Holdings to enter into the debt transactions. It will then immediately loan any proceeds received to the Company on the same or similar terms as the European debt. To date, Dais Holdings has not entered into any transactions and Dais Corporation has not received any funding from Dais Holdings. The Company has paid the professional and other fees for setting up the Dais Holdings structure, aggregating $150,000. Ultimately, Dais Corporation will benefit from the Dais Holdings capital raise activities, and therefore has borne the cost. The costs have been expensed as incurred. On October 12, 2019, the Company entered into a promissory note with an entity controlled by our Chief Executive Officer in the amount of $10,000. The note bears interest at 10% per year and matures on October 12, 2021. Accrued interest at December 31, 2019 is $150. On February 27, 2015, the Company, and Timothy N. Tangredi, the Company’s Chief Executive Officer entered into an amendment (the “Tangredi Employment Agreement Amendment”) to Mr. Tangredi’s Amended and Restated Employment Agreement. Currently, the Company has non-interest-bearing accrued compensation due to the Chief Executive Officer for deferred salaries earned and unpaid as described above. The Tangredi Employment Agreement Amendment provides that, if at any time during a calendar year, the unpaid compensation is greater than $500,000, Mr. Tangredi must convert $100,000 of unpaid compensation into the Company’s common stock during such calendar year. The conversion rate shall be equal to 75% of the average closing price for the Company’s common stock for the 30 trading days prior to the date of conversion. The Company shall also pay to Mr. Tangredi a cash payment equal to 20% of the compensation income incurred because of the conversion. The Company has waived the conversion requirement from 2015 to the present. See Note 12 Commitments and Contingencies for further disclosure of the terms of Mr. Tangredi’s employment agreement. Further, at any time any “person” or “group” (as such terms are used in Sections 13(d) and 14(d) of the Securities Exchange Act of 1934) becomes the “beneficial owner” (as defined in Rules 13(d)-3 and 13(d)-5 under such Act) of greater of 40% of the then-outstanding voting power of the voting equity interests of the Company or a person or group initiate a tender offer for the Company’s common stock, Mr. Tangredi may convert unpaid compensation into Class A Convertible Preferred Stock (“Class A Preferred Stock”) of the Company at a conversion price of $1.50 per share. The Board of Directors waived the requirement to convert $100,000 of unpaid compensation into common stock during 2016. No amounts have been converted under the terms of the Tangredi Employment Agreement Amendment to date. The above terms and amounts are not necessarily indicative of the terms and amounts that would have been incurred had comparable transactions been entered into with independent parties.

Equity Transactions

Equity Transactions	12 Months Ended
	Dec. 31, 2019
Equity Transactions
Note 7. Equity Transactions	Preferred Stock At December 31, 2019 and 2018, the Company’s Board of Directors has authorized 10,000,000 shares of preferred stock with a par value of $0.01 to be issued in series with terms and conditions to be determined by the Board of Directors. 2,000,000 of the shares of preferred stock has been designated as Class A Preferred Stock. The Class A Preferred Stock shall entitle the holder thereof to 150 votes on all matters submitted to a vote of the stockholders of the Company. 10,000 of the shares of preferred stock has been designated as Class B Preferred Stock. The Class A Preferred Stock shall entitle the holder thereof to 150 votes on all matters submitted to a vote of the stockholders of the Company. The Class B Stock includes the right to vote in an amount equal to 51% of the votes to approve certain corporate actions, including, without limitation, changing the name of the Company and increasing the number of authorized shares. On November 1, 2018, the Company issued ten shares of Class B Redeemable Preferred Stock par value $0.01 per share (“Class B Stock”) having a stated value of $1.50 per share to Timothy N. Tangredi, the Company’s Chief Executive Officer, in exchange for $15, pursuant to approval of the Board of Directors of the Company. Upon any liquidation, dissolution or winding up of the Company, no distribution shall be made to the holders of shares of stock ranking junior (either as to dividends or upon liquidation, dissolution or winding up) to the Class A or Class B Preferred Stock unless, prior thereto, the holders of shares of Class A or Class B Preferred Stock shall have received $1.50 per share (the “Stated Amount”). The Class A and Class B Preferred Stock shall rank, with respect to the payment of liquidation, dividends and the distribution of assets, senior to the Company’s Common Stock. The Holder (as defined in the Class A Preferred Stock certificate of designations) of the Class A Preferred Stock may convert all or part of the outstanding and unpaid Stated Amount (as defined in the Class A Preferred Stock certificate of designations) into fully paid and non-assessable shares of the Company’s common stock at the Conversion Price (as defined in the Class A Preferred Stock certificate of designations). The number of shares receivable upon conversion equals the Stated Amount divided by the Conversion Price. The Conversion Price shall be equal to the 75% of the average closing price for the 30 trading days prior to the election to convert. At no time will the Company convert any of the Stated Amount into common stock if that would result in the Holder beneficially owning more than 49% of the sum of the voting power of the Company’s outstanding shares of common stock plus the voting power of the Class A Preferred Stock. No shares of Class A Preferred Stock have been issued. The shares of the Class B Preferred Stock shall be automatically redeemed by the Company at $0.01 per share on the date that Timothy N. Tangredi ceases, for any reason, to serve as an officer, director, or consultant of the Company. Common Stock At December 31, 2019, the Company’s Board of Directors has authorized 1,100,000,000 shares of common stock with a par value of $0.01 to be issued in series with terms and conditions to be determined by the Board of Directors. On November 2, 2018, the shareholders of the Company approved an increase in the authorized common shares of the company from 240,000,000 shares to 340,000,000 shares. On March 14, 2019, the shareholders approved an increase in authorized common shares from 340,000,000 shares to 1,100,000,000 shares. In July 2019, the shareholders of the Company approved a reverse stock split of the issued and outstanding shares of the Company’s common stock at the ratio ranging from one-for-500 to one-for-2,000. On October 31, 2019, the Company amended its Certificate of Incorporation to reflect a one-for-2,000 reverse stock split of the Company’s common stock. The reverse split was effective December 6, 2019. All share and per share data have been retroactively restated in the accompanying financial statements and footnotes to reflect the effects of the reverse split. 2019 Transactions: During the year ended December 31, 2019, the Company issued 203,020 shares of common stock with a value of $954,646 upon the conversion of $286,960 principal amount of notes and related accrued interest and costs of $41,051. During the year ended December 31, 2019, the Company issued 550 shares of common stock, valued at $10,000, as a finance cost. 2018 Transactions: On March 19, 2018, the parties amended the Loan and Security Agreement (“Thirteenth Amendment”) whereby the Maturity Date of the Note was extended to the earlier of (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) April 10, 2018. The Company is further obligated to issue 10 shares of common stock valued at $800. The obligations to issue shares of common stock were recorded as interest expense and current liabilities at December 31, 2018. On April 23, 2018, the Company entered into a consulting agreement with an outside business consultant. Under the terms of the consulting agreement, services commenced on April 23, 2018 and continued for three months. The Company issued to the consultant 1,500 shares of common stock, valued at $120,000. All shares earned under the agreement are considered earned in full and beneficially owned as of April 25, 2018. On May 7, 2018, the parties amended the Loan and Security Agreement (“Fourteenth Amendment”) whereby the Maturity Date of the Note was extended to the earlier of (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) May 22, 2018. The Company is further obligated to issue 10 shares of $0.01 par value common stock valued at $600. The obligations to issue shares of common stock were recorded as interest expense and current liabilities at December 31, 2018. On May 15, 2018, the Company issued 1,000 shares of common stock as consideration towards past services rendered, valued at $40,000, in accordance with the License and Supply Agreement with Zhejiang MENRED Environmental Tech Co, Ltd. effective December 21, 2017. The value of the shares issued was included in accrued expenses at December 31, 2017. On June 15, 2018, the Company issued 1,500 shares of common stock, valued at $180,000, pursuant to an agreement with an outside business consultant. On June 20, 2018, the Company issued 74 shares of common stock, valued at $8,925, as further incentive to an outside investor to issue a convertible note with a face amount of $89,250. (See Note 8. – Convertible Notes Payable). On July 11, 2018, the Company issued 100 shares of common stock, valued at $14,000, as further incentive to an outside investor to issue a convertible note with a face amount of $100,000. (See Note 8. – Convertible Notes Payable). On July 31, 2018, the parties amended the Loan and Security Agreement (“Fifteenth Amendment”) whereby the Maturity Date of the Note was extended to the earlier of (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) August 22, 2018. The Company is further obligated to issue 10 shares of $0.01 par value common stock valued at $1,200. The obligations to issue shares of common stock were recorded as interest expense and current liabilities at December 31, 2018. On October 1, 2018, the Company issued 100 shares of common stock, valued at $6,000, as further incentive to an outside investor to continue to issue convertible notes. On October 31, 2018, the parties amended the Loan and Security Agreement (“Fifteenth Amendment”) whereby the Maturity Date of the Note was extended to the earlier of (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) November 16, 2018. The Company is further obligated to issue 10 shares of $0.01 par value common stock valued at $600. The obligations to issue shares of common stock were recorded as interest expense and current liabilities at December 31, 2018. On December 1, 2018, the Company issued 332 shares of common stock, valued at $19,875, as further incentive to an outside investor to issue two convertible notes with a face amount of $210,000. (See Note 7. – Convertible Notes Payable).

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2019
Convertible Notes Payable
Note 8. Convertible Notes Payable	The Company’s convertible promissory notes at December 31, 2019 and 2018 are as follows: December 31, 2019 December 31, 2018 Convertible notes payable, bearing interest at 8- 10% $ 1,453,960 $ 1,284,250 Unamortized debt discount (101,899 ) (440,315 ) Unamortized deferred debt issuance cost (5,848 ) (34,738 ) Total 1,346,213 809,197 Current portion $ 1,346,213 $ 809,197 2019 Transactions February 2019 Note On February 20, 2019, the Company issued a convertible note with a face amount of $155,000. The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion. The note bears interest at 8% per year and matures on February 20, 2020. The note contains original issue discount aggregating $12,500 which is being amortized over the life of the note. The Company has also agreed to issue 1,100,000 shares of common stock with a value of $10,000 in connection with the note. The shares have been valued at $10,000. This cost will also be amortized over the life of the note. The Company received cash proceeds of $142,500. March 2019 Note On March 26, 2019, the Company issued a convertible note with a face amount of $78,750. The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion. The note bears interest at 8% per year and matures on March 7, 2020. The note included legal costs of $3,750 which were deducted from the proceeds and which will be amortized over the life of the note. Proceeds of $75,000 were used for legal fees and were disbursed directly to the attorney. July 2019 Notes On July 3, 2019, the Company issued a convertible note with a face amount of $100,000. The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion. The note bears interest at 8% per year and matures on July 3, 2020. The note included legal costs of $5,000 which were deducted from the proceeds and which will be amortized over the life of the note. The Company received cash proceeds of $95,000. On July 18, 2019, the Company issued a convertible note with a face amount of $78,750. The note and related accrued interest are convertible, at the option of the holder, into shares of the Company’s common stock at a conversion price of 60% of the lowest trading price for 15 days prior to conversion. The note bears interest at 8% per year and matures on March 7, 2020. The note included legal costs of $3,750 which were deducted from the proceeds and which will be amortized over the life of the note. Proceeds of $75,000 were used for legal fees and were disbursed directly to the attorney. During the year ended December 31, 2019, the Company amortized $292,094 of debt discount and $16,651 of debt issue costs to interest expense. At December 31, 2019, unamortized debt discount was $101,899 and unamortized debt issue costs were $5,848. Unamortized debt discount and debt costs of $68,079 and $3,295, respectively, were charged against gain on extinguishment of debt at the time of redemption. 2018 Notes The company entered various convertible notes during 2018, aggregating $1,041,460 at December 31, 2019. The notes all matured during 2019. Three notes that came due during the period were extended to August 15, 2019. Pursuant to the terms of the extensions, we have agreed to issue one million shares of common stock for each month that the notes are outstanding, commencing in April 2019. The shares have not been issued at December 31, 2019. We have accrued $34,323 as interest expense during 2019 for the 13,000 shares due for the extensions. All notes are currently being renegotiated. During the year ended December 31, 2019, the Company amortized $372,236 of debt discount and $31,443 of debt issue costs to interest expense. Unamortized debt discount and debt costs of $68,079 and $3,296, respectively, were charged against gain on extinguishment of debt at the time of redemption. During 2018, the Company amortized $343,882 of debt discount and $38,803 of debt issue costs to interest expense. Unamortized debt discount and debt costs of $134,219 and $5,554, respectively, were charged against gain on extinguishment of debt at the time of redemption. At December 31, 2018, unamortized debt discount was $440,315 and unamortized debt issue costs were $34,738. Debt conversions During the year ended December 31, 2019, the Company issued 203,020 shares of common stock with a value of $954,646 upon the conversion of $286,960 principal amount of notes and related accrued interest and costs of $41,051. The Company also made a cash payment of $33,680 against principal. In addition, $755,794 of derivative liability was extinguished. The company recorded gain on extinguishment of debt of $57,784.

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2019
Derivative Liabilities
Note 9. Derivative Liabilities	The Company has identified certain embedded derivatives related to its convertible notes. Since the notes are convertible into a variable number of shares or have a price reset feature, the conversion features of those notes are recorded as derivative liabilities. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to adjust to fair value as of each subsequent balance sheet date. 2019 Notes February 2019 Note The Company identified embedded derivatives related to the conversion features of the February 2019 Note. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the note and to adjust the fair value as of each subsequent balance sheet date. The Company calculated the fair value of the embedded derivative at the inception of the note as $213,517, using the Black Scholes Model based on the following assumptions: (1) risk free interest rate of 2.54%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 240%; and (4) an expected life of 1 year. The initial fair value of the embedded debt derivative was allocated $142,500 as debt discount, which will be amortized to interest expense over the original term of the note, with the balance of $71,017 charged to expense at issue date as non-cash interest expense. March 2019 Note The Company identified embedded derivatives related to the conversion features of the March 2019 Note. The Company calculated the fair value of the embedded derivative at the inception of the note as $103,009, using the Black Scholes Model based on the following assumptions: (1) risk free interest rate of 2.4%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 223%; and (4) an expected life of 11 months. The initial fair value of the embedded debt derivative was allocated $78,750 as debt discount, which will be amortized to interest expense over the original term of the note, with the balance of $24,259 charged to expense at issue date as non-cash interest expense. June 2019 Derivative Addition On June 5, 2019, a note that previously had a fixed conversion price became a variable conversion price note. As a result, we have recorded a derivative liability on that date. The Company calculated the fair value of the embedded derivative as $205,808, using the Black Scholes Model based on the following assumptions: (1) risk free interest rate of 2.35%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 311%; and (4) an expected life of 3 months. This amount has been charged to expense as non-cash interest expense. July 2019 Notes The Company identified embedded derivatives related to the conversion features of the July 3, 2019 Note. The Company calculated the fair value of the embedded derivative at the inception of the note as $81,494, using the Black Scholes Model based on the following assumptions: (1) risk free interest rate of 2.54%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 240%; and (4) an expected life of 1 year. The initial fair value of the embedded debt derivative was allocated $81,494 as debt discount, which will be amortized to interest expense over the original term of the note. The Company identified embedded derivatives related to the conversion features of the July 18, 2019 Note. The Company calculated the fair value of the embedded derivative at the inception of the note as $166,842, using the Black Scholes Model based on the following assumptions: (1) risk free interest rate of 2.01%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 312%; and (4) an expected life of 7.5 months. The initial fair value of the embedded debt derivative was allocated $78,750 as debt discount, which will be amortized to interest expense over the original term of the note, with the balance of $88,092 charged to expense at issue date as non-cash interest expense. The Company has recorded additions to the derivative conversion liabilities related to the conversion feature attributable to interest accrued during the period. These additions totaled $82,154 for the year ended December 31, 2019 and were charged to interest expense. During the year ended December 31, 2019, the Company recorded expense of $534,539 related to the change in the fair value of the derivatives. The fair value of the embedded derivative was $1,506,684 at December 31, 2019, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 1.51% - 1.6%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 537% - 751%; and (4) an expected life of 2 – 6 months. During the year ended December 31, 2019, the Company issued 25,079 shares of common stock upon the conversion of $9,800 principal amount of notes and related accrued interest and costs of $3,600. As a result of the conversions and payment, derivative liability in the amount of $47,372 was extinguished. We recorded gain on extinguishment of debt of $57,784 during 2019. 2018 Notes The Company identified embedded derivatives related to the conversion features of the various 2018 notes. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the Dais derivatives as of the inception date of the note and to adjust the fair value as of each subsequent balance sheet date. The Company has recorded additions to the derivative conversion liabilities related to the conversion feature attributable to interest accrued during the periods. These additions totaled $92,608 and 51,734 for the years ended December 31, 2019 and 2018, respectively, and were charged to interest expense. During the year ended December 31, 2019, the Company recorded expense of $178,413 related to the change in the fair value of the derivatives. The fair value of the embedded derivative was $842,787 at December 31, 2019, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 1.6%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 537%; and (4) an expected life of 6 months. During the year ended December 31, 2018, the Company recorded expense of $322,383 related to the change in the fair value of the derivatives. The fair value of the embedded derivative was $1,280,188 at December 31, 2018, determined using the Black Scholes Model with the following assumptions: (1) risk free interest rate of 2.56% – 2.63%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of the Company’s common stock of 217% - 232%; and (4) an expected life of 5 – 11 months. During the year ended December 31, 2019, the Company issued 177,941 shares of common stock upon the conversion of $277,160 principal amount of notes and related accrued interest and costs of $37,451 and made a cash principal payment of $33,680. As a result of the conversions and payment, derivative liability in the amount of $708,422 was extinguished.

Stock Options and Warrants

Stock Options and Warrants	12 Months Ended
	Dec. 31, 2019
Stock Options and Warrants
Note 10. Stock Options and Warrants	Options In June 2000 and November 2009, the Company’s Board of Directors adopted, and the shareholders approved, the 2000 Plan and 2009 Plan, respectively (together the “Plans”). The Plans provide for the granting of options to qualified employees of the Company, independent contractors, consultants, directors, and other individuals. The Company’s Board of Directors approved and made available 5,547 and 7,500 shares of common stock to be issued pursuant to the 2000 Plan and the 2009 Plan, respectively. On February 27, 2015, the shareholders approved the Dais Analytic Corporation 2015 Stock Incentive Plan (the “2015 Plan”). The number of shares of common stock reserved for issuance under the 2015 Plan is 5,000. The Plans and the 2015 Plan permit grants of options to purchase common shares authorized and approved by the Company’s Board of Directors. The shares authorized by the Plans have been reduced pursuant to the one-for-2,000 reverse stock split effective December 6, 2019. There were no stock options issued during the year ended December 31, 2019 and 2018. The following summarizes the information relating to outstanding stock options activity during 2019 and 2018: Common Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2017 13,446 $ 500.00 6.42 $ - Granted - - Forfeited or expired (1,000 ) 320.00 Outstanding at December 31, 2018 12,446 343.37 5.5 $ - Granted - - Forfeited or expired (1,932 ) 837.15 Outstanding at December 31, 2019 10,514 $ 252.61 5.5 $ - Exercisable at December 31, 2019 10,514 $ 252.61 5.5 $ - Stock compensation expense related to options was $0 for the years ended December 31, 2019 and 2018. As of December 31, 2019, there was no unrecognized employee stock-based compensation expense related to non-vested stock options. Warrants At December 31, 2019, the Company had outstanding warrants to purchase the Company’s common stock which were issued in connection with multiple financing arrangements and consulting agreements. Information relating to these warrants is summarized as follows: Number of Shares Weighted Average Remaining Life (Years) Weighted Average Exercise Price Warrants at December 31, 2017 13,730 9.29 $ 60.00 Granted - - Forfeited or expired (605 ) 960.00 Warrants at December 31, 2018 13,125 8.70 $ 20.00 Granted 226,000 2.44 Forfeited or expired - - Warrants at December 31, 2019 239,125 9.77 $ 3.41

Deferred Revenue

Deferred Revenue	12 Months Ended
	Dec. 31, 2019
Deferred Revenue
Note 11. Deferred Revenue	In December 2017, the Company and Zhejiang MENRED Environmental Tech Co, Ltd., Zhejiang Province, China (“Menred”), entered into a License and Supply Agreement (the “License and Supply Agreement”), effective December 21, 2017. Pursuant to the License and Supply Agreement, the Company licensed certain intellectual property and improvements to Menred, for use in the manufacture and sale of energy recovery ventilators (“ERV”) and certain other HVAC systems for installation in commercial, residential or industrial buildings in China. Menred also agreed to purchase its requirements of certain products from the Company for Menred’s use, pursuant to the terms and conditions of the License and Supply Agreement. Menred will also pay royalties, as defined, to the Company on a quarterly basis, based on price and production volume as provided by Menred. No royalties are due within the first year of the License and Supply Agreement. Also pursuant to the License and Supply Agreement, the Company is required to purchase 50,000 square meters of Product from Menred for delivery as an annual minimum with a 10,000 square meter minimum order quantity per delivery. The License and Supply Agreement has a ten-year term with mutually agreed upon five-year extensions. The Company recognized license revenue of $50,000 for each of the years ended December 31, 2019 and 2018. Deferred revenue for the agreement was $398,656 and $448,656 at December 31, 2019 and 2018, respectively. The Company recognized royalty revenue of $25,000 and $0 for the years ended December 31, 2019 and 2018, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies
Note 12. Commitments and Contingencies	The Company has employment agreements with some of its key employees and executives. These agreements provide for minimum levels of compensation during current and future years. In addition, these agreements call for grants of stock options and for payments upon termination of the agreements. The Company entered into an amended and restated employment agreement with Mr. Timothy N. Tangredi, the Company’s President, Chief Executive Officer, and director, dated as of September 14, 2011. Mr. Tangredi’s employment agreement provides for an initial term of three years commencing on September 14, 2011 with the term extending on the second anniversary thereof for an additional two-year period and on each subsequent anniversary of the commencement date for an additional year. Mr. Tangredi’s initial base salary is $200,000. Mr. Tangredi’s base salary shall be increased annually, if applicable, by a sum equal to his current base salary multiplied by one third of the percentage increase in the Company’s yearly revenue compared to the Company’s prior fiscal year revenue; provided however any annual increase in Mr. Tangredi’s base salary shall not exceed a maximum of 50% for any given year. Any further increase in Mr. Tangredi’s base salary shall be at the sole discretion of the board of directors or compensation committee (if applicable). Additionally, at the discretion of the Company’s board of directors and its compensation committee, Mr. Tangredi may be eligible for an annual bonus, if any, of up to 100% of his then-effective base salary, if he meets or exceeds certain annual performance goals established by the board of directors. In addition to this bonus, Mr. Tangredi may be eligible for a separate merit bonus if approved by the board of directors, for specific extraordinary events or achievements such as a sale of a division, major license or distribution arrangement or merger. Mr. Tangredi is entitled to medical, disability and life insurance, as well as six weeks of paid time off annually, an automobile allowance, reimbursement of all reasonable business expenses, automobile insurance and maintenance, and executive conference or educational expenses. Under his employment agreement, in addition to any other compensation which he may receive, if the Company completes a secondary public offering, Mr. Tangredi will be granted an option to purchase up to 260 shares of the Company’s common stock with an exercise price equal to the fair market value per share on the date of grant. This option will become vested and exercisable in thirds, with one third vested upon grant, another third at the one-year anniversary of the grant, and another third upon the second anniversary of the grant. The option shall have a term of ten years, shall be exercisable for up to three years after termination of employment (unless termination is for cause, in which event it shall expire on the date of termination), shall have a “cashless” exercise feature, and shall be subject to such additional terms and conditions as are then applicable to options granted under such plan provided they do not conflict with the terms set forth in the agreement. If Mr. Tangredi’s employment is terminated for any reason, the Company’s will be obligated to pay him his accrued but unpaid base salary, bonus and accrued vacation pay, and any unreimbursed expenses (“Accrued Sums”). In addition to any Accrued Sums owed, if Mr. Tangredi’s employment is terminated by the Company in the event of his disability or without cause or by Mr. Tangredi for good reason, he shall be entitled to: (i) an amount equal to the sum of (A) the greater of 150% of the base salary then in effect or $320,000 plus (B) the cash bonus and/or merit bonus, if any, awarded for the most recent year; (ii) health and life insurance, a car allowance and other benefits set forth in the agreement until two years following termination of employment, and thereafter to the extent required by COBRA or similar statute; and (iii) all stock options, to the extent they were not exercisable at the time of termination of employment, shall become exercisable in full. In addition to any Accrued Sum owed, in the event of termination upon death, Mr. Tangredi shall be entitled to (i) and (iii) above. In addition to any Accrued Sums owed, in the event that Mr. Tangredi elects to terminate employment within one year following a change in control, he shall receive a lump sum payment equal to the sum of (a) the greater of his then current base salary or $210,000 plus (b) the cash bonus and merit bonus, if any, awarded in the most recent year. In addition, he will be entitled to (ii) and (iii) above. The employment agreement also contains customary covenants restricting the use of the Company’s confidential information and solicitation of employees, which are similarly applicable to other executive officers. In addition the Company is obligated to indemnify Mr. Tangredi for any claims made against him in connection with his employment with the Company, to advance indemnification expenses, and maintain his coverage under the Company’s directors’ and officers’ liability insurance policy. Under the employment agreement, the Company and Mr. Tangredi have agreed that the Company will retain an independent compensation consultant, which may modify the compensation program for Mr. Tangredi and other officers, subject to certain conditions including approval of the board of directors. Notwithstanding the recommendation and board consideration, Mr. Tangredi has the right to continue the current terms of the employment agreement. On February 27, 2015, the Company and Mr. Tangredi entered into an amendment to Mr. Tangredi’s Amended and Restated Employment Agreement. Currently, the Company has non-interest-bearing accrued compensation due to the Chief Executive Officer for deferred salaries earned and unpaid as described above. The amendment provides that, if at any time during a calendar year, the unpaid compensation is greater than $500,000, Mr. Tangredi must convert $100,000 of unpaid compensation into the Company’s common stock during such calendar year. The conversion rate shall be equal to 75% of the average closing price for the Company’s common stock for the 30 trading days prior to the date of conversion. The Company shall also pay to Mr. Tangredi a cash payment equal to 20% of the compensation income incurred because of the conversion. Further, at any time any “person” or “group” (as such terms are used in Sections 13(d) and 14(d) of the Securities Exchange Act of 1934) becomes the “beneficial owner” (as defined in Rules 13(d)-3 and 13(d)-5 under such Act) of greater of 40% of the then-outstanding voting power of the voting equity interests or a person or group initiate a tender offer for the Company’s common stock, Mr. Tangredi may convert unpaid compensation to Class A Convertible Preferred Stock of the Company at $1.50 per share. The Board of Directors waived the requirement to convert $100,000 of unpaid compensation into common stock during 2019 and 2018. No amounts have been converted under this agreement to date. Litigation From time to time, claims are made against the Company in the ordinary course of its business, which could result in litigation. Claims and associated litigation are subject to inherent uncertainties and unfavorable outcomes could occur, such as monetary damages, fines, penalties, or injunctions prohibiting the Company from selling one or more products or engaging in other activities. The occurrence of an unfavorable outcome in any specific period could have a material adverse effect on the Company’s results of operations for that period or future periods. In the third quarter of 2015, the Company commenced an action for the cancellation of the 37,500,000 shares issued to Soex (the “Shares”) in connection with a Securities Purchase Agreement, dated January 21, 2014 (“Soex SPA”), and 3,750,000 shares issued to Zan Investment Advisory Limited (“Zan”), which is affiliated with Soex through Aifan Liu, who was appointed as a Company board observer by SOEX and her husband, Xinghong Hua. Sharon Han, General Manager and Chairwoman of Soex, served on our board pursuant to the provisions of the Soex SPA. Ms. Han resigned from the Board of Directors effective February 1, 2016. On April 24, 2014, we entered into a Distribution Agreement (the “Distribution Agreement”), with Soex to distribute certain of the Company’s products in China. As reported in the Company’s Form 10-K for the year ended December 31, 2014 and filed with the Securities and Exchange Commission on April 1, 2015, the Company was entitled to receive, pursuant to the Distribution Agreement, royalties and a $500,000 payment, of which $50,000 has been received, that was due on or before October 24, 2014. Further, the Company reported it had not received any royalties from Soex. Soex is in breach of the Distribution Agreement. As first reported in the Company’s Form 10-Q for the quarter ended June 30, 2015, the Company began pursuing legal action against Soex for breach of the Soex SPA and Distribution Agreement. On July 8, 2015, the Company filed a lawsuit in state courts in Florida against Soex and Zan. Pursuant to the Distribution Agreement, Soex is in material breach of the following: (1) Section 1(a) of the Distribution Agreement for Soex’s failure to make a $225,000 payment to the Company for the appointment of Soex as the exclusive distributor of the Products in the Field and Territory (the “Distribution Payment Default”) in accordance with the terms set forth in the Distribution Agreement. Such payment was due on October 20, 2014 (the “Payment Date”). (2) Section 8(b) of the Distribution Agreement for Soex’s failure to make a $225,000 payment to the Company for the grant of the license and right to manufacture, sell, lease and distribute Products (excluding manufacture of MTM), and to use the Intellectual Property in connection therewith (the “License Payment Default” and, together with the Distribution Payment Default, the “Payment Default”) in accordance with the terms set forth in the Distribution Agreement. Such payment was due on the Payment Date. (3) Section 15(b) of the Distribution Agreement for Soex’s failure to issue to the Company 25% of the equity (the “Equity Default”) of SOEX (Beijing) Environmental Protection Technology Company Limited (the “China Subsidiary”). As a result of the above, we terminated the Soex Distribution Agreement. As provided in Section 14(e) of the Soex Distribution Agreement, the Company has the right to enforce any obligation due to us by Soex. As a result, Soex still must (a) pay the remaining $450,000 due under the Distribution Agreement and the amount of Royalties due, plus interest at 1.5% per month (18% per year) with interest accruing from the date that payment was due and (b) issue to us 25% of the equity of SOEX (Beijing) Environmental Protection Technology Company Limited. As provided in Section 14(b), neither us nor Soex shall be liable for compensation, reimbursement or damages due to loss of profits on sales or anticipated sales or losses due to expenditures, investments or commitments made or in connection with the establishment, development or maintenance of the business. The Soex Litigation was moved to the U.S. District Court for the Middle District of Florida where Soex has instituted a counterclaim (Civil Docket Case #: 8:15-CV-02362-MSS-EAJ). On September 19, 2018, a pre-trial conference was held in Tampa finding a trial date set for October 22, 2018. The trial for the original case was held between October 22 and 24, 2018. The jury at the conclusion of the trial did not award monetary damages to either party for claims or counterclaims. On October 24, 2018, the Company initiated a third lawsuit against an affiliate of Soex, Zhongshan Trans-Tech New Material Technology Co. Ltd. Zhongshan, China, (“Transtech”), and the Chairperson of the affiliate and Soex, based on new information learned by the Company. The Company will seek maximum relief and damages for this on-going and growing illegal misuse the Company’s Intellectual Property. The Company feels this third action will lead in a judgment in favor of the Company.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Taxes
Note 13. Income Taxes	The Company had, subject to limitation, approximately $31,200,000 of net operating loss carryforwards at December 31, 2019, of which approximately $27,700,000 will expire at various dates beginning in 2020 through 2037. In addition, the Company has research and development tax credits of approximately $353,000 at December 31, 2019 available to offset future taxable income, which will expire from 2030 through 2037. We have provided a 100% valuation allowance for the deferred tax benefits resulting from the net operating loss carryover and our tax credits due to our lack of earnings history. In addressing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences are deductible. The valuation allowance increased by approximately $400,000 and $600,000 for the years ended December 31, 2019 and 2018, respectively. Significant components of deferred tax assets and liabilities are as follows: 2019 2018 Deferred revenue $ 101,000 $ 114,000 Depreciation 4,000 6,000 Accrued compensation 504,000 477,000 Research and development credit 353,000 333,000 Accrued warranty and interest expense 132,000 86,000 Net operating loss carryforward 7,887,000 7,551,000 Valuation allowance (8,981,000 ) (8,567,000 ) $ - $ - A reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate is as follows: December 31, 2019 2018 Federal statutory income tax rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (4.3 ) (4.3 ) Permanent differences 15.5 6.3 Change in valuation allowance 9.8 19.0 Provision for income taxes 0.0 % 0.0 % As of December 31, 2019, the Company has not performed an IRC Section 382 study to determine the amount, if any, of its net operating losses that may be limited as a result of the ownership change percentages during 2019 and prior years. However, the Company will complete the study prior to the utilization of any of its recorded net operating losses. Income Tax returns remain open by statue, generally for the years 2016 through 2019.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events
Note 14. Subsequent Events	No material events have occurred after December 31, 2019 that requires recognition or disclosure in the financial statements except as follows: On January 9, 2020, the principal amount due on the related party Senior Secured Promissory Note (described in Note 6) was increased to $1,922,600 as part of the Twenty Second Amendment dated December 12, 2019. On March 10, 2020, Tom Turner resigned from his position as a member of the board of directors of Dais Corporation (the “Company”), effective immediately. Mr. Turner did not resign as a result of any disagreement with the Company on any matter relating to the Company’s operations, policies or practices. On March 11, 2020, the World Health Organization declared a pandemic related to the rapidly spreading coronavirus (COVID-19) outbreak, which has led to a global health emergency. The extent of the public-health impact of the outbreak is currently unknown and rapidly evolving, and the related health crisis could adversely affect the global economy, resulting in an economic downturn. Any disruption of the Company’s facilities or those of our suppliers could likely adversely impact the Company’s operations. Currently, there is significant uncertainty relating to the potential effect of the novel coronavirus on our business.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Significant Accounting Policies
Use of estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates underlying the Company’s reported financial position and results of operations include the allowance for doubtful accounts, fair value of stock-based compensation, fair value of derivative liabilities, valuation allowance on deferred taxes and the warranty reserve.
Cash and cash equivalents	For purposes of the Statements of Cash Flows, the Company considers all highly liquid debt instruments with a maturity of three months or less to be cash equivalents. Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits. The Company had no uninsured balances at December 31, 2019. The Company has never experienced any losses related to these balances.
Accounts receivable	Accounts receivable consist primarily of receivables from the sale of the Company’s ERV products and royalties due under license and supply agreements. The Company regularly reviews accounts receivable for any bad debts based on an analysis of the Company’s collection experience, customer credit worthiness and current economic trends. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on management’s review of accounts receivable, no allowance for doubtful accounts was deemed necessary at December 31, 2019 and 2018, respectively.
Concentrations	At December 31, 2019, one customer accounted for 77% of accounts receivable. For the year ended December 31, 2019, five customers accounted for 71% of total revenue. For the year ended December 31, 2018 three customers accounted for 74% of total revenue.
Other receivables	Other receivables consist primarily of receivables from the U.S. Department of Defense (See Note 3 - Research and development expenses and funding proceeds). The Company prepares invoices as it meets funding program milestones. Based on management’s review of other receivables, management has determined that no allowance for other receivables is necessary at December 31, 2019 and 2018.
Fair Value of Financial Instruments	The Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, deferred revenue, customer deposits and notes payable are carried at historical cost. At December 31, 2019 and 2018 the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.
Inventory	Inventory consists of raw materials, work-in-process and finished goods and is stated at the lower of cost, determined by first-in, first-out method, or market. Market is determined based on the net realizable value, with appropriate consideration given to obsolescence, excessive levels, deterioration, and other factors. At December 31, 2019 and 2018, the Company had $85,456 and $40,341 of raw materials, $4,101 and $12,191 of in-process inventory and $1,724 and $652 of finished goods inventory, respectively. A reserve is recorded for any inventory deemed excessive or obsolete. No reserve is recorded at December 31, 2019 and 2018, respectively.
Property and equipment	Property and equipment is recorded at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets ranging from 3 to 7 years. Leasehold improvements are amortized over the shorter of their estimated useful lives of 5 years or the related lease term. Depreciation and amortization expense were $26,463 and $39,580 for the years ended December 31, 2019 and 2018, respectively. Gains and losses upon disposition are reflected in the Statement of Operations in the period of disposition. Maintenance and repair expenditures are charged to expense as incurred. There were no dispositions of property and equipment in 2019 or 2018.
Intangible assets	Identified intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company’s existing intangible assets consist solely of patents. Patents are amortized over their estimated useful or economic lives of 17 years. Patent amortization expense was $16,254 and $21,508 for the years ended December 31, 2019 and 2018, respectively. Based on current capitalized costs, total patent amortization expense is estimated to be approximately $16,000 per year for the next five years and thereafter.
Long-lived assets	Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the book value of the asset may not be recoverable. The Company periodically evaluates whether events and circumstances have occurred that indicate possible impairment. When impairment indicators exist, the Company estimates the future undiscounted net cash flows of the related asset or asset group over the remaining life in measuring whether or not the asset values are recoverable. The Company did not recognize impairment on its long-lived assets during the years ended December 31, 2019 or 2018.
Government Funding	Government funding represents grants from the U.S. Department of Defense and are recognized when there is reasonable assurance that the funding will be received and conditions associated with the funding are met. When funding’s are received related to property and equipment, the Company reduces the basis of the assets on the balance sheet, resulting in lower depreciation expense over the life of the associated asset. When funding’s are received which relate to expense reimbursement they are recorded as a reduction of the associated expense in the period in which the expense is incurred.
Research and development expenses and funding proceeds	Expenditures for research, development and engineering of products are expensed as incurred. The Company incurred research and development costs of $293,751 and $318,358 for the years ended December 31, 2019 and 2018, respectively. The Company accounts for proceeds received from government funding’s for research as a reduction in research and development costs. The Company recorded proceeds against research and development expenses on the Statements of Operations of $89,994 and $64,894 for the years ended December 31, 2019 and 2018, respectively.
Stock issuance costs	Stock issuance costs are recorded as a reduction of the related proceeds through a charge to stockholders’ deficit.
Common stock	The Company records common stock issuances when all the legal requirements for the issuance of such common stock have been satisfied.
Revenue recognition	The Company has adopted the new revenue recognition guidelines in accordance with ASC 606, Revenue from Contracts with Customers (ASC 606). The Company analyzes its contracts to assess that they are within the scope and in accordance with ASC 606. In determining the appropriate amount of revenue to be recognized as the Company fulfills its obligations under each of its agreements, whether for goods and services or licensing, the Company performs the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations based on estimated selling prices; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions. Generally, the Company recognizes revenue for its products upon shipment to customers, provided no significant obligations remain and collection is probable. In certain instances, the Company’s ConsERV system product may carry a limited warranty of up to one year for all parts contained therein except for the energy recovery ventilator core produced and sold by the Company. The distributor of the ConsERV system may carry a limited warranty of up to ten years. The limited warranty includes replacement of defective parts for the ConsERV system and includes workmanship and material failure for the ConsERV core. The Company recorded an accrual of $91,531 for future warranty expenses at December 31, 2019 and 2018, which is included in accrued expenses, other. Royalty revenue is recognized as earned. The Company recognized royalty revenue of $25,000 and $0 for the years ended December 31, 2019 and 2018, respectively. Revenue derived from the sale of licenses is deferred and recognized as license fee revenue on a straight-line basis over the life of the license, or until the license arrangement is terminated. The Company recognized license fee revenue of $50,000 for each of the years ended December 31, 2019 and 2018. The Company accounts for revenue arrangements with multiple elements under the provisions of the Financial Accounting Standards Boards (FASB) Accounting Standards Codification (ASC) Topic 605-25, “Revenue Recognition-Multiple-Element Arrangements.” In order to account for these agreements, the Company must identify the deliverables included within the agreement and evaluate which deliverables represent separate units of accounting based on if certain criteria are met, including whether the delivered element has stand-alone value to the licensee. The consideration received is allocated among the separate units of accounting, and the applicable revenue recognition criteria are applied to each of the separate units. In December 2017, the Company and Zhejiang MENRED Environmental Tech Co, Ltd., Zhejiang Province, China (“Menred”), entered into a License and Supply Agreement (the “Agreement”), effective December 21, 2017. Pursuant to the Agreement, the Company licensed certain intellectual property and improvements to Menred, for use in the manufacture and sale of energy recovery ventilators (“ERV”) and certain other HVAC systems for installation in commercial, residential or industrial buildings in China. Menred also agreed to purchase its requirements of certain products from the Company for Menred’s use, pursuant to the terms and conditions of the Agreement. Menred will also pay royalties, as defined, to the Company on a quarterly basis, based on price and production volume as provided by Menred. No royalties are due within the first year of the Agreement. Also pursuant to the Agreement, the Company is required to purchase 50,000 square meters of Product from Menred for delivery as an annual minimum with a 10,000 square meter minimum order quantity per delivery. The Agreement has a ten-year term with mutually agreed upon five-year extensions. Shipping and handling fees billed to customers are included in revenue. Shipping and handling fees associated with freight are generally included in cost of revenue.
Derivative liability	The Company has financial instruments that are considered derivatives or contain embedded features subject to derivative accounting. Embedded derivatives are valued separately from the host instrument and are recognized as derivative liabilities in the Company’s balance sheet. The Company measures these instruments at their estimated fair value and recognizes changes in their estimated fair value in results of operations during the period of change.
Warranties	The Company offers a limited warranty generally ranging from one to three years, A provision for product warranties has been recorded at December 31, 2019 and 2018. The Company has not incurred any warranty expense in either 2019 or 2018.
Stock based compensation	The Company recognizes all share-based payments to employees, including grants of employee stock options, as compensation expense in the financial statements based on their fair values. That expense will be recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period) or immediately if the share-based payments vest immediately. There were no grants in 2019 or 2018.
Fair Value Measurements	The Company accounts for financial instruments in accordance with FASB Accounting Standards Codification (ASC) 820 “Fair value Measurement and Disclosures” (ASC 820). ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: • Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. • Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 - Inputs that are both significant to the fair value measurement and unobservable. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The Company has recorded a derivative liability for its convertible notes which contain variable conversion prices. The table below summarizes the fair values of our financial liabilities as of December 31, 2019: Fair Value at December 31, Fair Value Measurement Using 2019 Level 1 Level 2 Level 3 Derivative liability $ 2,349,471 $ - $ - $ 2,349,471 The reconciliation of the derivative liability measured at fair value on a recurring basis using unobservable inputs (Level 3) is as follows for the years ended December 31, 2019 and 2018: December 31, December 31, 2019 2018 Balance, beginning of year $ 1,280,188 $ 243,501 Additions 1,112,125 1,262,460 Extinguished derivative liability (755,794 ) (578,156 ) Change in fair value of derivative liabilities 712,952 322,383 $ 2,349,471 $ 1,280,188
Income taxes	Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes resulting from temporary differences. Such temporary differences result from differences in the carrying value of assets and liabilities for tax and financial reporting purposes. The deferred tax assets and liabilities represent the future tax consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company identifies and evaluates uncertain tax positions, if any, and recognizes the impact of uncertain tax positions for which there is a less than more-likely-than-not probability of the position being upheld when reviewed by the relevant taxing authority. Such positions are deemed to be unrecognized tax benefits and a corresponding liability is established on the balance sheet. The Company has not recognized a liability for uncertain tax positions. If there were an unrecognized tax benefit, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company’s 2016 through 2019 tax years remain open and subject to examination by the Internal Revenue Service.
Earnings (loss) per share	Basic income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted income (loss) per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the exercise of stock options and warrants and upon the conversion of notes. In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation. Common share equivalents of 11,735,574 and 54,832 were excluded from the computation of diluted earnings per share for the years ended December 31, 2019 and 2018, respectively, because their effect is anti-dilutive. Error in accounting for earnings (loss) per common share, basic and diluted and weighted average number of common shares outstanding, basic and diluted for the year ended December 31, 2019: Subsequent to the filing of the original SEC Form 10-K we determined loss per common share, basic and diluted and weighted average number of common shares outstanding, basic and diluted as of December 31, 2019 was incorrect due to a computational miscalculation. In accordance with the guidance provided by the SEC’s Staff Accounting Bulletin 99, Materiality Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements Year ended December 31, 2019 As Reported Corrections As Restated Net loss per common share, basic and diluted $ (19.20 ) $ (6.47 ) $ (25.67 ) Weighted average number of common shares outstanding, basic and diluted 210,940 (53,169 ) 157,771
Recent Accounting Pronouncements	There are new accounting pronouncements issued by the Financial Accounting Standards Board (“FASB”) which are not yet effective as follows: In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The adoption of this ASU did not have a material effect on the Company's financial statements. In December 2019, the FASB issued ASU 2019-12, “ Simplifying the Accounting for Income Taxes

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Significant Accounting Policies
Derivative Financial Instruments	Fair Value at December 31, Fair Value Measurement Using 2019 Level 1 Level 2 Level 3 Derivative liability $ 2,349,471 $ - $ - $ 2,349,471
Reconciliation of derivative liability	December 31, December 31, 2019 2018 Balance, beginning of year $ 1,280,188 $ 243,501 Additions 1,112,125 1,262,460 Extinguished derivative liability (755,794 ) (578,156 ) Change in fair value of derivative liabilities 712,952 322,383 $ 2,349,471 $ 1,280,188
Summary of error in accounting for earnings (loss) per share	Year ended December 31, 2019 As Reported Corrections As Restated Net loss per common share, basic and diluted $ (19.20 ) $ (6.47 ) $ (25.67 ) Weighted average number of common shares outstanding, basic and diluted 210,940 (53,169 ) 157,771

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property and Equipment
Schedule of Property and Equipment	December 31, 2019 2018 Furniture and fixtures $ 20,966 $ 20,966 Computer equipment and software 21,761 21,761 Demonstration equipment 92,733 92,733 Office and lab equipment 308,949 308,949 Leasehold improvements 14,808 14,808 Property and equipment, gross 459,217 459,217 Less accumulated depreciation 428,260 401,797 Property and equipment, net $ 30,957 $ 57,420

Accrued Expenses, Other (Tables

Accrued Expenses, Other (Tables)	12 Months Ended
	Dec. 31, 2019
Accrued Expenses, Other
Schedule of Accrued Expenses	December 31, 2019 2018 Accrued expenses, other $ 166,158 $ 174,489 Accrued interest 777,056 436,581 Accrued warranty costs 91,531 91,531 $ 1,034,745 $ 702,601

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2019
Convertible Notes Payable
Schedule of Convertible Notes Payable	December 31, 2019 December 31, 2018 Convertible notes payable, bearing interest at 8- 10% $ 1,453,960 $ 1,284,250 Unamortized debt discount (101,899 ) (440,315 ) Unamortized deferred debt issuance cost (5,848 ) (34,738 ) Total 1,346,213 809,197 Current portion $ 1,346,213 $ 809,197

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	12 Months Ended
	Dec. 31, 2019
Stock Options and Warrants
Schedule of Outstanding stock options activity	Common Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2017 13,446 $ 500.00 6.42 $ - Granted - - Forfeited or expired (1,000 ) 320.00 Outstanding at December 31, 2018 12,446 343.37 5.5 $ - Granted - - Forfeited or expired (1,932 ) 837.15 Outstanding at December 31, 2019 10,514 $ 252.61 5.5 $ - Exercisable at December 31, 2019 10,514 $ 252.61 5.5 $ -
Schedule of Warrants outstanding	Number of Shares Weighted Average Remaining Life (Years) Weighted Average Exercise Price Warrants at December 31, 2017 13,730 9.29 $ 60.00 Granted - - Forfeited or expired (605 ) 960.00 Warrants at December 31, 2018 13,125 8.70 $ 20.00 Granted 226,000 2.44 Forfeited or expired - - Warrants at December 31, 2019 239,125 9.77 $ 3.41

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Taxes
Deferred tax assets and deferred tax liabilities	2019 2018 Deferred revenue $ 101,000 $ 114,000 Depreciation 4,000 6,000 Accrued compensation 504,000 477,000 Research and development credit 353,000 333,000 Accrued warranty and interest expense 132,000 86,000 Net operating loss carryforward 7,887,000 7,551,000 Valuation allowance (8,981,000 ) (8,567,000 ) $ - $ -
Reconciliation of the federal statutory income tax rate	December 31, 2019 2018 Federal statutory income tax rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (4.3 ) (4.3 ) Permanent differences 15.5 6.3 Change in valuation allowance 9.8 19.0 Provision for income taxes 0.0 % 0.0 %

Background Information (Details

Background Information (Details Narrative)	Mar. 14, 2019	Nov. 02, 2018	Oct. 31, 2019	Jul. 31, 2019	Dec. 31, 2019
Background Information
Date of incorporation					Apr. 1993
Reverse stock split			The Company amended its Certificate of Incorporation to reflect a one-for-2,000 reverse stock split of the Company’s common stock The reverse split was effective December 6, 2019	The Company approved a reverse stock split of the issued and outstanding shares of the Company’s common stock at the ratio ranging from one-for-500 to one-for-2,000
Changes in authorization capital, description	The shareholders approved an increase in authorized common shares from 340,000,000 shares to 1,100,000,000 shares	The shareholders of the Company approved an increase in the authorized common shares of the company from 240,000,000 shares to 340,000,000 shares
State of incorporation					New York

Going Concern and Management'_2

Going Concern and Management's Plans (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Going Concern and Management's Plans
Net loss	$ (4,049,140)	$ (3,024,761)
Net cash used in operating activities	(718,090)	$ (1,069,228)
Working capital deficit	$ (9,840,866)

Significant Accounting Polici_4

Significant Accounting Policies (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Derivative Liability	$ 2,349,471	$ 1,280,188	$ 243,501
Level 3 [Member]
Derivative Liability	$ 2,349,471

Significant Accounting Polici_5

Significant Accounting Policies (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Significant Accounting Policies
Balance at beginning of period	$ 1,280,188	$ 243,501
Additions	1,112,125	1,262,460
Extinguished derivative liabilities	(755,794)	(578,156)
Loss on change in fair value of derivative liability	(712,952)	(322,383)
Balance at end of period	$ 2,349,471	$ 1,280,188

Significant Accounting Polici_6

Significant Accounting Policies (Details 2) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net loss per common share, basic and diluted	$ (25.67)	$ (41.88)
Weighted average number of common shares outstanding, basic and diluted	157,771	72,229
As Reported [Member]
Net loss per common share, basic and diluted	$ (19.20)
Weighted average number of common shares outstanding, basic and diluted	210,940
Corrections [Member]
Net loss per common share, basic and diluted	$ (6.47)
Weighted average number of common shares outstanding, basic and diluted	(53,169)

Significant Accounting Polici_7

Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018
Depreciation and amortization expense		$ 26,463	$ 39,580
Patent amortization expense		16,254	21,508
Research and development costs		293,751	318,358
Proceeds against research and development expenses		89,994	64,894
Future warranty expenses		91,531	91,531
Royalty revenue		25,000	0
License fees revenue		$ 50,000	$ 50,000
Estimated useful lives of patents		17 years
Common share excluded from diluted earnings per share		11,735,574	54,832
Description for product warranty		In certain instances, the Company’s ConsERV system product may carry a limited warranty of up to two years for all parts contained therein except for the energy recovery ventilator core produced and sold by the Company. The distributor of the ConsERV system may carry a limited warranty of up to ten years.
License and Supply Agreement [Member] | Zhejiang Province [Member]
Conditions of agreement, description	Pursuant to the Agreement, the Company is required to purchase 50,000 square meters of Product from Menred for delivery as an annual minimum with a 10,000 square meter minimum order quantity per delivery. The Agreement has a ten-year term with mutually agreed upon five-year extensions
Leasehold Improvements [Member]
Property plant and equipment, estimated useful lives		The shorter of their estimated useful lives of 5 years or the related lease term.
Minimum [Member]
Property and equipment estimated useful life		3 years
Maximum [Member]
Property and equipment estimated useful life		7 years
Accounts receivable [Member]
Concentration of risk, percentage		77.00%
Numbe of customer		1
Rervenue [Member]
Concentration of risk, percentage		71.00%	74.00%
Numbe of customer		5	3

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Property and equipment, gross	$ 459,217	$ 459,217
Less: accumulated depreciation	428,260	401,797
Property and equipment, net	30,957	57,420
Leasehold Improvements [Member]
Property and equipment, gross	14,808	14,808
Furniture and Fixtures [Member]
Property and equipment, gross	20,966	20,966
Computer Equipment and Software [Member]
Property and equipment, gross	21,761	21,761
Demonstration Equipment [Member]
Property and equipment, gross	92,733	92,733
Office and Lab Equipment [Member]
Property and equipment, gross	$ 308,949	$ 308,949

Accrued Expenses, Other (Detail

Accrued Expenses, Other (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Accrued Expenses, Other
Accrued expenses, other	$ 166,158	$ 174,489
Accrued interest	777,056	436,581
Accrued warranty costs	91,531	91,531
Accrued Expenses	$ 1,034,745	$ 702,601

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	May 31, 2019	Feb. 27, 2015	Dec. 31, 2019	Dec. 31, 2018
Rent expense			$ 57,565	$ 56,760
Lease term description			The lease term will terminate upon 30 days’ written notice from landlord or 90 days written termination from us
Professional and other fees	$ 150,000
Timothy N. Tangredi [Member] | Tangredi Employment Agreement Amendment [Member] | Class B Redeemable Preferred Stock [Member]
Employment agreement, description		If at any time during a calendar year, the unpaid compensation is greater than $500,000, Mr. Tangredi must convert $100,000 of unpaid compensation into the Company’s common stock during such calendar year. The conversion rate shall be equal to 75% of the average closing price for the Company’s common stock for the 30 trading days prior to the date of conversion. The Company shall also pay to Mr. Tangredi a cash payment equal to 20% of the compensation income incurred because of the conversion
Building [Member]
Monthly rent expense			$ 4,066

Equity Transactions (Details Na

Equity Transactions (Details Narrative) - USD ($)

Mar. 14, 2019

Nov. 02, 2018

May 15, 2018

May 07, 2018

Oct. 31, 2019

Jul. 31, 2019

Oct. 31, 2018

Jul. 31, 2018

Apr. 23, 2018

Mar. 19, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 01, 2018

Nov. 01, 2018

Oct. 01, 2018

Jul. 11, 2018

Jun. 20, 2018

Jun. 15, 2018

Changes in authorization capital, description

The shareholders approved an increase in authorized common shares from 340,000,000 shares to 1,100,000,000 shares

The shareholders of the Company approved an increase in the authorized common shares of the company from 240,000,000 shares to 340,000,000 shares

Reverse stock split

The Company amended its Certificate of Incorporation to reflect a one-for-2,000 reverse stock split of the Company’s common stock The reverse split was effective December 6, 2019

The Company approved a reverse stock split of the issued and outstanding shares of the Company’s common stock at the ratio ranging from one-for-500 to one-for-2,000

Common stock, shares issued

278,757

74,910

Common stock, shares value

$ 2,788

$ 749

Common stock shares issued for services, amount

300,000

Debt conversion, converted instrument, shares issued

177,941

Debt conversion, converted instrument, amount

$ 277,160

Debt conversion, converted instrument, original debt

$ 286,960

Common stock shares issued for finance cost, amount

$ 40,000

Preferred stock, shares issued

0

0

Preferred Class A [Member]

Preferred stock, shares issued

0

0

Conversion price description

The Conversion Price shall be equal to the 75% of the average closing price for the 30 trading days prior to the election to convert. At no time will the Company convert any of the Stated Amount into common stock if that would result in the Holder beneficially owning more than 49% of the sum of the voting power of the Company’s outstanding shares of common stock plus the voting power of the Class A Preferred Stock.

2018 Transactions [Member] | Zhejiang MENRED Environmental Tech Co, Ltd [Member]

Common stock shares issued for services, shares

1,000

Common stock shares issued for services, amount

$ 40,000

2018 Transactions [Member] | Outside Business Consultant [Member]

Common stock, shares issued

1,500

Common stock, shares value

$ 180,000

2018 Transactions [Member] | Outside Investor [Member]

Common stock, shares issued

332

100

100

74

Common stock, shares value

$ 19,875

$ 6,000

$ 6,000

$ 8,925

Debt instrument, face amount

$ 210,000

$ 100,000

$ 89,250

2018 Transactions [Member] | Fifteenth Amendment [Member]

Amendment, description

The Maturity Date of the Note was extended to the earlier of (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) November 16, 2018. The Company is further obligated to issue 10 shares of $0.01 par value common stock valued at $600

The Maturity Date of the Note was extended to the earlier of (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) August 22, 2018. The Company is further obligated to issue 10 shares of $0.01 par value common stock valued at $1,200

2018 Transactions [Member] | Fourteenth Amendment [Member]

Amendment, description

The Maturity Date of the Note was extended to the earlier of (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) May 22, 2018. The Company is further obligated to issue 10 shares of $0.01 par value common stock valued at $600

2018 Transactions [Member] | Consulting Agreement [Member]

Common stock shares issued for services, shares

1,500

Common stock shares issued for services, amount

$ 120,000

2018 Transactions [Member] | Thirteenth Amendment [Member]

Amendment, description

The Maturity Date of the Note was extended to the earlier of (i) the date upon which the Company secures funds, regardless of source, equal to or exceeding, in the aggregate, $1,000,000 or (ii) April 10, 2018. The Company is further obligated to issue 10 shares of common stock valued at $800

2019 Transactions [Member]

Debt conversion, converted instrument, shares issued

203,020

Debt conversion, converted instrument, amount

$ 954,646

Debt conversion, converted instrument, original debt

286,960

Debt conversion, converted instrument, accrued interest and other cost

$ 41,051

Common stock shares issued for finance cost, shares

550

Common stock shares issued for finance cost, amount

$ 10,000

Class B Redeemable Preferred Stock [Member] | Timothy N. Tangredi [Member]

Preferred stock, shares issued

10

Preferred stock, par value

$ 0.01

Preferred stock redemption price per share

$ 1.50

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Convertible Notes Payable
Convertible notes payable, bearing interest at 8- 10%	$ 1,453,960	$ 1,284,250
Unamortized debt discount	(101,899)	(440,315)
Unamortized deferred debt issuance cost	(5,848)	(34,738)
Total	1,346,213	809,197
Current portion	$ 1,336,213	$ 809,197

Convertible Notes Payable (De_2

Convertible Notes Payable (Details Narrative) - USD ($)	Jul. 03, 2019	Jul. 18, 2019	Mar. 26, 2019	Feb. 20, 2019	Dec. 31, 2019	Dec. 31, 2018
Accured interest and costs					$ 41,051
Conversion amount					286,960
Common stock value					954,646	$ 42,800
Gain on extinguishment of debt					(57,784)	(349,721)
Extinguishment of derivative liability					$ 755,794
Common stock issuable shares					203,020
Cash payment					$ 33,680
2018 Notes [Member]
Amortized debt discounts					372,236	343,882
Debt issuances cost					$ 31,443	$ 38,803
February 2019 Note [Member]
Common stock issuable shares				1,100,000
Cash proceeds				$ 142,500
July 2019 Note [Member]
Cash proceeds	$ 95,000	$ 75,000
March 2019 Note [Member]
Cash proceeds			$ 75,000

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Debt instrument converte amount, principal	$ 277,160
Debt instrument converte amount, accrued interest	$ 33,680
Common stock shares issued upon conversion of debt	177,941
Gain on change in fair value of derivative liability	$ 708,422
Interest expense	82,154
Debt discount	664,329	$ 343,883
Interest expense	2,126,590	$ 1,396,468
Maximum [Member] | 2018 Notes [Member]
Volatility rate		232.00%
Risk free interest rate		2.63%
Expected life		11 months
Minimum [Member] | 2018 Notes [Member]
Volatility rate		217.00%
Risk free interest rate		2.56%
Expected life		5 months
Common Stock Issued [Member]
Debt converted amount, principal	9,800
February 2019 Note [Member]
Debt discount	142,500
Interest expense	71,017
March 2019 Note [Member]
Debt discount	$ 78,750
July 2019 Note [Member] | Maximum [Member]
Volatility rate	751.00%
Risk free interest rate	1.60%
Expected life	6 months
July 2019 Note [Member] | Minimum [Member]
Volatility rate	537.00%
Risk free interest rate	1.51%
Expected life	6 months

Stock Options and Warrants (Det

Stock Options and Warrants (Details) - Stock Options [Member] - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Common Shares Outstanding, Beginning balance	12,446	13,446
Granted
Forfeited or expired	(1,932)	(1,000)
Common Shares Outstanding, Ending balance	10,514	12,446

Stock Options and Warrants (D_2

Stock Options and Warrants (Details 1) - Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of Shares
Number of shares, Outstanding, Beginning Balance	13,125	13,730
Granted	226,000
Forfeited or expired		(605)
Number of shares, Outstanding, Ending Balance	$ 239,125	$ 13,125
Weighted Average Remaining Life (Years)
Weighted average remaining contractual term (in years) of shares outstanding, Begining balance	8 years 8 months 12 days	9 years 3 months 14 days
Weighted average remaining contractual term (in years) of shares outstanding, Ending balance	9 years 9 months 7 days	8 years 8 months 12 days
Weighted Average Exercise Price
Weighted average exercise price of shares outstanding, Beginning balance	$ 20	$ 60
Weighted average exercise price, Granted	2.44	0
Weighted average exercise price of shares expired/forfeited	0	960
Weighted average exercise price of shares outstanding, Ending balance	$ 3.41	$ 20

Stock Options and Warrants (D_3

Stock Options and Warrants (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Stock Options and Warrants
Stock compensation expense	$ 0	$ 0

Deferred Revenue (Details Narra

Deferred Revenue (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
License revenue	$ 50,000	$ 50,000
Royalty revenue	$ 25,000	$ 0
Zhejiang Province [Member]
License and supply agreement description			The Company is required to purchase 50,000 square meters of Product from Menred for delivery as an annual minimum with a 10,000 square meter minimum order quantity per delivery. The License and Supply Agreement has a ten-year term with mutually agreed upon five-year extensions

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	1 Months Ended	12 Months Ended
	Feb. 27, 2015USD ($)integer$ / shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)	Sep. 30, 2015shares	Jul. 08, 2015USD ($)	Oct. 24, 2014USD ($)
Termination of Soex distribution agreement, description		Soex Distribution Agreement. As provided in Section 14(e) of the Soex Distribution Agreement, the Company has the right to enforce any obligation due to us by Soex. As a result, Soex still must (a) pay the remaining $450,000 due under the Distribution Agreement and the amount of Royalties due, plus interest at 1.5% per month (18% per year) with interest accruing from the date that payment was due and (b) issue to us 25% of the equity of SOEX (Beijing) Environmental Protection Technology Company Limited
Soex [Member]
Litigation
Material breach of agreement terms, description		(1) Section 1(a) of the Distribution Agreement for Soex’s failure to make a $225,000 payment to the Company for the appointment of Soex as the exclusive distributor of the Products in the Field and Territory (the “Distribution Payment Default”) in accordance with the terms set forth in the Distribution Agreement. Such payment was due on October 20, 2014 (the “Payment Date”). (2) Section 8(b) of the Distribution Agreement for Soex’s failure to make a $225,000 payment to the Company for the grant of the license and right to manufacture, sell, lease and distribute Products (excluding manufacture of MTM), and to use the Intellectual Property in connection therewith (the “License Payment Default” and, together with the Distribution Payment Default, the “Payment Default”) in accordance with the terms set forth in the Distribution Agreement. Such payment was due on the Payment Date. (3) Section 15(b) of the Distribution Agreement for Soex’s failure to issue to the Company 25% of the equity (the “Equity Default”) of SOEX (Beijing) Environmental Protection Technology Company Limited (the “China Subsidiary”).
Cancellation of share issued | shares				37,500,000
Royalty received						$ 500,000
Payment received						$ 50,000
Zan [Member]
Litigation
Cancellation of share issued | shares				37,500,000
Failure to make payment, amount					$ 225,000
Tangredi [Member] | Employment Agreement [Member]
Litigation
Base salary		$ 200,000
Date of agreement		Sep. 14, 2011
Percentage of upper limit increment in base salary per year		50.00%
Annual bonus description		Eligible for an annual bonus, if any, of up to 100% of his then-effective base salary
Term of agreement		3 Years
Option granted to purchase | shares		260
Employment termination description		Shall be entitled to the sum of (A) the greater of 150% of the base salary then in effect or $320,000 plus (B) the cash bonus and/or merit bonus, if any, awarded for the most recent year
Amount as cash bonus		$ 320,000
Conditional base salary addition to accrued sums owed		210,000
Upper limit of compensation	$ 500,000
Unpaid compensation if upper limit reaches	$ 100,000
Conversion rate	75.00%
Number of trading days | integer	30
Percentage of cash payment on compensation income incurred	20.00%
Class A Convertible Preferred Stock | $ / shares	$ 1.50
Voting equity interests	40.00%
Board of Directors [Member] | Employment Agreement [Member]
Litigation
Unpaid compensation if upper limit reaches		$ 100,000	$ 100,000

Income Tax (Details)

Income Tax (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Taxes
Deferred revenue	$ 101,000	$ 114,000
Depreciation	4,000	6,000
Accrued compensation	504,000	477,000
Research and development credit	353,000	333,000
Accrued warranty and interest expense	132,000	86,000
Net operating loss carryforward	7,887,000	7,551,000
Valuation allowance	(8,981,000)	(8,567,000)
Deferred tax assets and liabilities	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes
Federal statutory income tax rate	(21.00%)	(21.00%)
State income taxes, net of federal benefit	(4.30%)	(4.30%)
Permanent differences	15.50%	6.30%
Change in valuation allowance	9.80%	19.00%
Provision for income taxes	0.00%	0.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2019
Income Taxes
Net operating loss carry-forward expire year	Beginning in 2020 through 2037
Research and development tax credits expire year	Expire from 2030 through 2037
Deferred tax benefits valuation allowance	100.00%

Subsequent Event (Details Narra

Subsequent Event (Details Narrative)	Jan. 09, 2020USD ($)
Senior Secured Promissory Note [Member] | Twenty Second Amendment [Member] | Subsequent Event [Member]
Due to related party, principal amount	$ 1,922,600