SOBR Safe (SOBR) S-1/A 8 Apr 22 IPO registration (amended) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2021
Cover [Abstract]
Entity Registrant Name	SOBR Safe, Inc.
Entity Central Index Key	0001425627
Document Type	S-1/A
Amendment Flag	true
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	26-0731818
Entity Address Address Line 1	6400 S. Fiddlers Green Circle
Entity Address Address Line 2	Suite 525
Entity Address City Or Town	Greenwood Village
Entity Address State Or Province	CO
Entity Address Postal Zip Code	80111
City Area Code	844
Local Phone Number	762-7723
Amendment Description	Amendment

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 882,268	$ 232,842
Inventory	39,461	0
Prepaid expenses	12,553	115,230
Total current assets	934,282	348,072
SOBR Safe Intellectual Technology, net of accumulated amortization of $610,318 and $224,854 at December 31, 2021 and December 31, 2020, respectively	3,244,357	3,629,821
Other assets	30,576	8,680
Total Assets	4,209,215	3,986,573
Current liabilities
Accounts payable	270,150	101,308
Accrued expenses	463,900	313,035
Accrued interest payable	252,110	134,444
Related party payables	82,883	28,624
Common stock subscriptions payable	0	253,685
Derivative liability	1,040,000	0
Convertible debenture payable
* Includes unamortized debt discount related to warrants, beneficial conversion feature and embedded conversion feature of $1,291,882 and none at December 31, 2021 and December 31, 2020, respectively	1,756,899	0
Current portion notes payable - related parties	11,810	11,810
Current portion notes payable - non-related parties	104,183	79,183
Total current liabilities	3,981,935	922,089
Notes payable -related parties-less current portion
* Includes unamortized debt discount related to warrants and beneficial conversion features of $645,547 and none at December 31, 2021 and December 31, 2020, respectively	354,453	0
Notes payable -non-related parties-less current portion
* Includes unamortized debt discount related to warrants and beneficial conversion features of $648,580 and none at December 31, 2021 and December 31, 2020, respectively	356,420	25,000
Total Liabilities	4,692,808	947,089
Stockholders' Equity (Deficit)
Preferred stock, $0.00001 par value; 19,300,000 shares authorized, no shares issued or outstanding as of December 31, 2020 and December 31, 2019	0	0
Series A Convertible Preferred stock, $0.00001 par value; 3,000,000 shares authorized, no shares issued or outstanding as of December 31, 2021 and December 31, 2020	0	0
Series A-1 Convertible Preferred stock, $0.00001 par value; 2,700,000 shares authorized, no shares issued or outstanding as of December 31, 2021 and December 31, 2020	0	0
Common stock, $0.00001 par value; 100,000,000 shares authorized; 26,335,665 and 25,922,034 shares issued and outstanding as of December 31, 2021 and December 31, 2020, respectively	263	260
Additional paid-in capital	57,041,272	52,693,974
Accumulated deficit	(57,471,492)	(49,601,220)
Total SOBR Safe, Inc. stockholders' equity (deficit)	(429,957)	3,093,014
Noncontrolling interest	(53,636)	(53,530)
Total Stockholders' Equity (Deficit)	(483,593)	3,039,484
Total Liabilities and Stockholders' Equity (Deficit)	$ 4,209,215	$ 3,986,573

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
SOBR Safe Intellectual Technology, net of accumulated amortization	$ 610,318	$ 224,854
Current liabilities
Notes payable -related parties-less current portion	645,547	645,547
Convertible debenture payable unamortized debt discount related to warrants	1,291,882	1,291,882
Notes payable -non-related parties-less current portion	$ 648,580	$ 648,580
Stockholders' Deficit
Common stock, shares par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	26,335,665	25,922,034
Common stock, shares outstanding	26,335,665	25,922,034
Preferred stock, shares par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	19,300,000	19,300,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series A-1 Convertible Preferred stock [Member]
Stockholders' Deficit
Preferred stock, shares par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	2,700,000	2,700,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series A Convertible Preferred Stock [Member]
Stockholders' Deficit
Preferred stock, shares par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenues	$ 0	$ 0
Operating expenses:
General and administrative	3,882,706	2,003,107
Stock-based compensation expense	473,748	273,443
Research and development	1,198,780	633,050
Loss on disposal of property and equipment	0	39,434
Asset impairment adjustment	0	25,320,555
Total operating expenses	5,555,234	28,269,589
Loss from operations	(5,555,234)	(28,269,589)
Other income (expense):
Loss on debt extinguishment, net	0	(224,166)
Gain (loss) on fair value adjustment - derivatives	(60,000)	60,650
Interest expense	(1,420,063)	(141,512)
Amortization of interest - beneficial conversion feature	(835,081)	(1,407,675)
Total other expense, net	(2,315,144)	(1,712,703)
Loss before provision for income taxes	(7,870,378)	(29,982,292)
Provision for income tax	0	0
Net loss	(7,870,378)	(29,982,292)
Net loss attributable to
noncontrolling interest	106	120
Net loss attributable
to SOBR Safe, Inc.	(7,870,272)	(29,982,172)
Dividends on convertible preferred stock	0	(107,880)
Net loss attributable to common stockholders	$ (7,870,272)	$ (30,090,052)
Basic and diluted loss per common share	$ (0.30)	$ (1.95)
Weighted average number of
common shares outstanding	25,975,847	15,399,208

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Stockholders Deficit SOBR Safe Inc [Member]	Noncontrolling Interest
Balance, shares at Dec. 31, 2019		6,452,993
Balance, amount at Dec. 31, 2019	$ (3,593,121)	$ 65	$ 0	$ 15,971,392	$ (19,511,168)	$ (3,539,711)	$ (53,410)
Common stock issued upon conversion of convertible preferred stock to common stock, shares		2,700,000	(2,700,000)
Common stock issued for executive compensation, amount	76,480	$ 1	$ 0	76,479	0	76,480	0
Common stock issued due to stock warrants exercise, shares		454,097
Common stock issued due to stock warrants exercise, amount	65,728	$ 4	0	65,724	0	65,728	0
Common stock issued for asset purchase, shares		12,000,000
Common stock issued for asset purchase, amount	27,120,000	$ 120	0	27,119,880	0	27,120,000	0
Common stock issued to settle accounts payable and accrued expenses, shares		159,395
Common stock issued to settle accounts payable and accrued expenses, amount	265,677	$ 2	0	265,675	0	265,677	0
Common stock issued to settle related party payables, shares		260,150
Common stock issued to settle related party payables, amount	579,814	$ 3	0	579,811	0	579,814	0
Common stock issued to settle related party debt, shares		648,739
Common stock issued to settle related party debt, amount	826,964	$ 6	0	826,958	0	826,964	0
Common stock issued to settle non-related party debt, shares		70,448
Common stock issued to settle non-related party debt, amount	166,526	$ 1	0	166,525	0	166,526	0
Common stock issued upon conversion of convertible preferred stock to common stock, amount	0	$ 27	$ 27	0	0	0	0
Common stock issued upon conversion of related party debt and accrued interest, shares		3,103,028
Common stock issued upon conversion of related party debt and accrued interest, Value	1,551,514	$ 31		1,551,483		1,551,514
Series A-1 Convertible Preferred stock issued for cash, shares			2,700,000
Series A-1 Convertible Preferred stock issued for cash, amount	2,700,000	0	$ 27	2,699,973	0	2,700,000	0
Paid-in capital - fair value of stock options vested	239,476	0	0	239,476	0	239,476	0
Paid-in capital - fair value of stock warrants granted	915,124	0	0	915,124	0	915,124	0
Paid-in capital - gain on related party payables conversion	272,299	0	0	272,299	0	272,299	0
Paid-in capital - gain on related party debt conversion	124,291	0	0	124,291	0	124,291	0
Paid-in capital - loss on debt extinguishment	390,409	0	0	390,409	0	390,409	0
Paid-in capital - beneficial conversion feature	1,407,675	0	0	1,407,675	0	1,407,675	0
Dividends - Series A-1 Convertible Preferred stock	(107,880)				(107,880)	(107,880)
Net loss	(29,982,292)	$ 0	0	0	(29,982,172)	(29,982,172)	(120)
Balance, shares at Dec. 31, 2020		25,922,034
Balance, amount at Dec. 31, 2020	3,039,484	$ 260	0	52,693,974	(49,601,220)	3,093,014	(53,530)
Common stock issued upon conversion of convertible preferred stock to common stock, amount	19,258	1	0	19,257	0	19,258	0
Paid-in capital - beneficial conversion feature	909,214	0	0	909,214	0	909,214	0
Net loss	(7,870,378)	$ 0	0	0	(7,870,272)	(7,870,272)	(106)
Common stock issued to settle dividends - Series A-1 Convertible Preferred stock, shares		43,169
Common stock issued to settle dividends - Series A-1 Convertible Preferred stock, amount	107,880	$ 0	0	107,880	0	107,880	0
Common stock issued for facility lease, shares		16,000
Common stock issued for facility lease, amount	49,600	$ 0	0	49,600	0	49,600	0
Common stock issued to settle common stock subscriptions payable, Value	145,805	$ 1		145,804		145,805
Common stock issued to settle common stock subscriptions payable, shares		104,418
Common stock issued upon exercise of stock warrants, Value	$ 88,470			88,469		88,470
Common stock issued upon exercise of stock warrants, shares		176,938
Common stock issued upon exercise of stock options, shares	320,000	73,106
Paid-in capital - fair value of stock options and restricted stock units vested	$ 1,087,318	$ 0	0	1,087,318	0	1,087,318	0
Paid-in capital - relative fair value of stock warrants granted	1,939,756	$ 0	0	1,939,756	0	1,939,756	0
Balance, shares at Dec. 31, 2021		26,335,665
Balance, amount at Dec. 31, 2021	$ (483,593)	$ 263	$ 0	$ 57,041,272	$ (57,471,492)	$ (429,957)	$ (53,636)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating Activities:
Net loss	$ (7,870,378)	$ (29,982,292)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	385,464	232,194
Loss on debt extinguishment, net	0	224,166
Loss on disposal of property and equipment	0	39,434
Change in fair value of derivative liability	60,000	(60,650)
Amortization of interest - conversion features	835,081	1,407,675
Amortization of interest	1,231,661	8,656
Stock warrants expense	0	219,670
Stock options expense	723,262	239,478
Stock-based compensation expense	473,748	54,283
Asset impairment adjustment	0	25,320,555
Changes in assets and liabilities:
Inventory	(39,461)	0
Prepaid expenses	42,585	3,515
Other assets	(21,896)	(8,680)
Accounts payable	168,842	113,158
Accrued expenses	150,865	(4,666)
Accrued interest payable	117,666	26,677
Related party payables	54,259	(24,706)
Net cash used in operating activities	(3,688,302)	(2,191,533)
Investing Activities:
Proceeds from disposal of property and equipment	0	951
Financing Activities:
Proceeds from notes payable - related parties	1,030,000	0
Repayments of notes payable - related parties	(30,000)	0
Proceeds from notes payable - non-related parties	1,005,000	41,665
Proceeds from convertible debenture payable	2,500,000	0
Debt issuance costs	(275,000)	0
Proceeds from exercise of stock warrants	88,470	0
Proceeds from exercise of stock options	19,258	0
Proceeds from offering of preferred stock - related parties	0	1,700,000
Net cash provided by financing activities	4,337,728	1,741,665
Net Change In Cash	649,426	(448,917)
Cash At The End Of The Period	882,268	232,842
Cash At The Beginning Of The Period	$ 232,842	681,759
Schedule Of Non-Cash Investing And Financing Activities:
Issuance of common stock for rent	49,600
Issuance of common stock for prior year accrued dividends	$ 107,880	107,880
Issuance of common stock to settle prior year stock subscriptions payable	145,805	0
Intrinsic value-beneficial conversion feature	909,214	1,407,501
Relative fair value of stock warrants granted	1,939,756	0
Convertible debenture payable discount	823,781	0
Fair value of embedded conversion feature	980,000	0
Gain on related party payables converted to capital	0	272,299
Accounts payable and accrued expenses converted to capital	0	265,677
Related party payables converted to capital	0	579,814
Related party debt converted to capital after exercise of cashless stock warrants	0	65,728
Related party debt converted to capital	0	2,378,478
Non-related party debt converted to capital	0	166,526
Gain on related party debt converted to capital	0	124,291
Issuance of common stock, stock warrants and convertible note for asset purchase	0	29,222,955
Prepaid expenses with common shares	0	122,162
Shares issued for cash received in prior years	0	$ 1,000,000
Shares issued for executive compensation in prior year		76,480
Supplemental Disclosure:
Cash paid for interest	72,762	$ 1,979
Cash paid for income taxes	$ 0	$ 0

ORGANIZATION OPERATIONS SUMMARY

ORGANIZATION OPERATIONS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND CORRECTION OF ERROR	12 Months Ended
	Dec. 31, 2021
ORGANIZATION OPERATIONS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND CORRECTION OF ERROR
ORGANIZATION OPERATIONS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND CORRECTION OF ERROR	NOTE 1. ORGANIZATION, OPERATIONS, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND CORRECTION OF ERROR SOBR Safe, Inc. (“SOBR Safe”), formerly TransBiotec, Inc. was incorporated as Imagine Media LTD., in August, 2007 in the State of Delaware. A corporation also named TransBiotec, Inc. (“TransBiotec – CA”) was formed in the state of California July 4, 2004. Effective September 19, 2011 TransBiotec - DE was acquired by TransBiotec - CA in a transaction classified as a reverse acquisition as the shareholders of TransBiotec - CA retained the majority of the outstanding common stock of TransBiotec - DE after the share exchange. The consolidated financial statements represent the activity of TransBiotec - CA from July 4, 2004 forward, and the consolidated activity of TransBiotec - DE and TransBiotec - CA from September 19, 2011 forward. TransBiotec - DE and TransBiotec - CA are hereinafter referred to collectively as the “Company” or “We”. The Company has developed and plans to market and sell a non-invasive alcohol sensing system which includes an ignition interlock. The Company has not generated any revenues from its operations. On March 23, 2020, the Company filed a Definitive 14C providing notice that the Board of Directors has recommended, and that holders of a majority of the voting power of the Company’s outstanding stock voted, to approve the following. 1. To remove and re-elect four (4) directors to serve until the next Annual Meeting of Shareholders and thereafter until their successors are elected and qualified; and 2. To approve an amendment to the Company’s Certificate of Incorporation to: (a) change the Company’s name to SOBR SAFE, Inc., (b) decrease the Company’s authorized common stock from 800,000,000 shares, par value $0.00001 to 100,000,000 shares, par value $0.00001, and (c) effect a reverse stock split of the Company’s outstanding common stock at a ratio between 1-for-32 and 1-for-35 (with the exact ratio to be determined by the directors in their sole discretion without further approval by the shareholders). The above actions taken by the Company’s stockholders became effective on or about May 21, 2020. The effective dates of the above actions were June 5, 2020 and April 20, 2020, respectively, and the actual reverse stock split ratio was 1-for-33.26. All share and per share amounts have been adjusted in these consolidated financial statements to reflect the effect of the reverse stock split. Basis of Presentation The accompanying audited consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) as promulgated in the United States of America and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for the presentation of annual financial information. In management’s opinion, the audited consolidated financial statements reflect all adjustments (including reclassifications and normal recurring adjustments) necessary to present fairly the financial position for the years ended December 31, 2021 and December 31, 2020, and results of operations and cash flows for the years ended December 31, 2021 and December 31, 2020. Principles of Consolidation The accompanying audited consolidated financial statements include the accounts of the Company and its majority owned subsidiary, TransBiotec-CA. We have eliminated all intercompany transactions and balances between entities consolidated in these audited financial statements. Use of Estimates The preparation of audited consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect 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. Specifically, such estimates were made by the Company for the valuation of the derivative liabilities, beneficial conversion feature expenses and intellectual technology. Actual results could differ from those estimates. Financial Instruments Pursuant to Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures Financial Instruments Level Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets: quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist primarily of cash, accounts payable, accrued expenses, accrued interest payable, related party payables, notes payable, convertible debentures, and other liabilities. Pursuant to ASC 820 and 825, the fair value of our derivative liabilities is determined based on “Level 3” inputs. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table presents assets and liabilities that are measured and recognized at fair value as of December 31, 2021 and December 31, 2020: December 31, 2021 Level 1 Level 2 Level 3 Derivative liabilities $ - $ - $ 1,040,000 December 31, 2020 Level 1 Level 2 Level 3 Derivative liabilities $ - $ - $ - Cash The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents. The Company does not have any cash equivalents as of December 31, 2021 and December 31, 2020. Inventory Inventory is valued at the lower of cost or net realizable value. The cost of substantially all the Company’s inventory is determined by the FIFO cost method. Inventory is comprised primarily of finished products intended for sale to customers. The Company evaluates the need for reserves for excess or obsolete inventory determined primarily based upon estimates of future demand for the Company’s products. At December 31, 2021 the Company had no reserves for obsolescence. Prepaid Expenses Amounts incurred in advance of contractual performance or coverage periods are recorded as prepaid assets and recognized as expense in the period service or coverage is provided. Beneficial Conversion Features From time to time, the Company may issue convertible notes that may contain a beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid-in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. Derivative Instruments The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instruments are initially recorded at their fair values and are then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations under other income (expense). The accounting treatment of derivative financial instruments requires that the Company record the embedded conversion option at its fair value as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. As a result of entering into warrant agreements, for which such instruments contained a variable conversion feature with no floor, the Company has adopted a sequencing policy in accordance with ASC 815-40-35-12 whereby all future instruments may be classified as a derivative liability with the exception of instruments related to share-based compensation issued to employees or directors. For stock-based derivative financial instruments, the Company uses a Monte Carlo Simulation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. Debt Issuance Costs Debt issuance costs incurred in connection with the issuance of debt are capitalized and amortized to interest expense over the term of the debt using the effective interest method. The unamortized amount is presented as a reduction of debt on the balance sheet. Preferred Stock We apply the guidance enumerated in ASC 480, Distinguishing Liabilities from Equity, Minority Interest (Noncontrolling Interest) A subsidiary of the Company has minority members representing ownership interests of 1.38% at December 31, 2021 and December 31, 2020. The Company accounts for these minority, or noncontrolling interests, pursuant to ASC 810-10-65 whereby gains and losses in a subsidiary with a noncontrolling interest are allocated to the noncontrolling interest based on the ownership percentage of the noncontrolling interest, even if that allocation results in a deficit noncontrolling interest balance. Impairment of Long-Lived Assets Long-lived assets and identifiable intangibles held for use are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the sum of undiscounted expected future cash flows is less than the carrying amount of the asset or if changes in facts and circumstances indicate, an impairment loss is recognized and measured using the asset’s fair value. The Company recognized an impairment loss of none and $25,320,555 during the years ended December 31, 2021 and 2020, respectively. Stock-based Compensation The Company follows the guidance of the accounting provisions of ASC 718, Share-based Compensation Research and Development The Company accounts for its research and development costs pursuant to ASC 730, whereby it requires the Company to disclose the amounts of costs for company and customer-sponsored research and development activities, if material. Research and development costs are expensed as incurred. The Company incurred research and development costs as it acquired new knowledge to bring about significant improvements in the functionality and design of its SOBR products. Research and development costs were $1,198,780 and $633,050 during the years ended December 31, 2021 and December 31, 2020, respectively. Advertising and Marketing Costs Advertising and marketing costs are charged to operations as incurred. Advertising and marketing costs were $104,738 and $96,637 during the years ended December 31, 2021 and December 31, 2020, respectively. Income Tax The Company accounts for income taxes pursuant to ASC 740. Under ASC 740, deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company has a deferred tax asset of approximately $4,129,000 and $2,830,000 that is offset by a 100% valuation allowance at December 31, 2021 and December 31, 2020, respectively. Therefore, the Company has not recorded any deferred tax assets or liabilities at December 31, 2021 and December 31, 2020. Net Loss Per Share Basic net loss per share is computed by dividing the net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share gives the effect to all dilutive potential common shares outstanding during the period, including stock options, warrants and convertible instruments. Diluted net loss per share excludes all potentially issuable shares if their effect is anti-dilutive. Because the effect of the Company’s dilutive securities is anti-dilutive, diluted net loss per share is the same as basic loss per share for the periods presented. Concentration of Risk Credit Risk – Concentration of Suppliers Related Parties Related parties are any entities or individuals that, through employment, ownership or other means, possess the ability to direct or cause the direction of the management and policies of the Company. Recent Issued Accounting Guidance In December 2019, 2019 12, Income Taxes (Topic 740 ): Simplifying the Accounting for Income Taxes ASU 2019 -12 2019 12 740 In August 2020, 2020 06, Debt Debt with Conversion and Other Options ( Subtopic 470-20 ) and Derivatives and Hedging Contracts in Entity s Own Equity (Subtopic 815-40 ): Accounting for Convertible Instruments and Contracts in an Entity s Own Equity December 15, 2021, The Company has reviewed other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoptions of any such pronouncements will be expected to cause a material impact on its financial condition or the results of operations. Correction of Error While preparing financial statements for periods in 2021, the Company discovered an error in the statement of operations for the year ended December 31, 2020. The error related to the presentation of the loss on disposal of property and equipment and asset impairment adjustment in accordance with ASC 360-10-45. Loss on disposal of property and equipment and asset impairment adjustment of $39,434 and $25,320,555, respectively, were presented as other income/expense-net, instead of as operating expenses. As a result, loss from operations for the year ended December 31, 2020, was understated by $25,359,989 and other income/expenses-net was overstated by the same amount. The errors had no effect on the net loss or net loss per share for the year ended December 31, 2020. As a result of this correction, the statement of operations for the year ended December 31, 2020 in the accompanying financial statements has been retroactively restated.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2021
GOING CONCERN
GOING CONCERN	NOTE 2. GOING CONCERN The Company has incurred recurring losses from operations and has limited cash liquidity and capital resources. Future capital requirements will depend on many factors, including the Company’s ability to develop and sell products, generate cash flow from operations, and competing market developments. The Company will need additional capital in the near future. Sources of debt financing may result in high interest expense. Any financing, if available, may be on unfavorable terms. If adequate funds are not obtained, we will be required to reduce or curtail operations. As of December 31, 2021, the Company has an accumulated deficit of approximately $57,472,000. During the year ended December 31, 2021, the Company also experienced negative cash flows from operating activities of approximately $3,688,000. It appears these principal conditions or events, considered in the aggregate, indicate it is probable that the Company will be unable to meet its obligations as they become due within one year after the date the financial statements are issued. As such, there is substantial doubt about the entity’s ability to continue as a going concern. As a result, the Company is in the process of preparing an offering for the sale of its common stock in 2022 and has entered into an agreement with an underwriter planned to raise a minimum of $15,000,000 gross proceeds to mitigate the probable conditions that have raised substantial doubt about the Company’s ability to continue as a going concern. On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the “COVID-19 outbreak”) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. Management is actively monitoring the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2022. However, if the pandemic continues, it may have a adverse effect on the Company’s results of future operations, financial position, and liquidity in fiscal year 2022. Management believes actions presently being taken to obtain additional funding provide the opportunity for the Company to continue as a going concern; however, these plans are contingent upon actions to be performed by the Company and these conditions have not been met on or before December 31, 2021. Additionally, the COVID-19 outbreak could have a continued material adverse impact on economic and market conditions and trigger a period of global economic slowdown, which would impair the Company’s ability to raise needed funds to continue as a going concern. As such, substantial doubt about the entity’s ability to continue as a going concern was not alleviated as of December 31, 2021.

ASSET PURCHASE

ASSET PURCHASE	12 Months Ended
	Dec. 31, 2021
ASSET PURCHASE
ASSET PURCHASE	NOTE 3. ASSET PURCHASE On June 5, 2020, the Company completed a transaction (the “Transaction”) with IDTEC subject to the terms and conditions of the Asset Purchase Agreement (the “APA”) and that was accounted for as an asset purchase. Pursuant to the APA, IDTEC provided personnel, experience, and access to funding to assist with the development of the SOBR device, as well as sold to us certain robotics assets, which our management believes are synergistic with our current assets, in exchange for 12,000,000 shares of our common stock after giving effect to the reverse stock split effected in connection with closing the Transaction. The closing of the Transaction was subject to several conditions precedent, primarily: (i) the Company had to be current in reporting requirements under the Securities Exchange Act of 1934, as amended, (ii) had to complete a reverse stock split of common stock such that approximately 8,000,000 shares were outstanding immediately prior to closing the transaction, (iii) could only have outstanding convertible instruments as set forth in the APA, (iv) authorized common stock had to be reduced to 100,000,000 shares, and (v) not have more than approximately $125,000 in current liabilities. Effective with the closing of the Transaction all of the closing conditions had been met, modified or waived by IDTEC, and the Company issued the 12,000,000 shares to IDTEC. In advance of closing the Transaction, IDTEC and a few other affiliated parties voluntarily committed personnel and funds to the Company to assist with (i) general costs related to the Transaction, (ii) ongoing operating expenses and pay for further engineering and development work on the Company’s products and prototypes, (iii) protect, maintain and develop the Company’s products and intellectual property, (iv) hire, pay and retain the proposed management team, third party consultants and advisors for the Company following the consummation of the sale contemplated in the APA and, (v) take such further actions as are necessary to more quickly expand the Company’s business subsequent to the sale of the purchased assets. The parties agreed that the funds advanced directly to the Company’s vendors were voluntary and were not the obligation of the Company and the Company had no obligation to repay these funds in the event the Transaction contemplated by the APA did not close. In the event the Transaction did close, then on the closing date, the Company would issue promissory notes for the aggregate amounts incurred, paid or advanced. As a result of closing the Transaction, the Company issued a convertible promissory note for all the funds spent or advanced by IDTEC prior to closing. This note totaled $1,485,189 (the “APA Note”), with simple interest at 10% per annum, due upon demand, and may be convertible into shares of common stock at $0.50 per share (after giving effect to the reverse stock split and subject to anti-dilution protection against any future securities we may issue at an effective price of less than $0.50 per share) at the discretion of the holder. The repayment of APA Note is secured by a first priority security lien or security interest in the patents, trademarks, tradenames, and other intellectual property of the Company. At closing, some of the closing conditions under the APA were either waived and/or modified by the parties. In order to document those modifications and waivers, we entered into a Waiver Under Asset Purchase Agreement and Post-Closing Covenant Agreement with IDTEC. One of the closing conditions that was the subject of the Waiver Under Asset Purchase Agreement and Post-Closing Covenant Agreement was the requirement that the Company have under $125,000 in permitted liabilities (not including aged liabilities) after closing of the Transaction. At closing, we had approximately $158,000 in non-permitted liabilities under the APA. As a result, the Company issued a Warrant to purchase Common Stock to IDTEC (the “Warrant”), under which IDTEC will purchase up to 320,000 shares of our common stock (post-split) at an exercise price of $0.50 per share, if either (i) we are forced to pay a non-permitted liability, then we may force IDTEC to exercise the Warrant and pay the exercise price to pay the non-permitted liability, but only in an amount sufficient to pay the non-permitted liability, or (ii) if IDTEC otherwise elects to exercise the Warrant and acquire some or all of the shares underlying the Warrant. The Warrant expires five years after the date of issuance. The Transaction, recorded as an asset purchase, was valued at $29,222,955, which consists of the market price as of June 5, 2020 of the Company’s 12,000,000 shares of common stock issued totaling $27,120,000, the funds spent by IDTEC and affiliates prior to closing of $1,407,051 and the fair value of the Warrant issued of $695,454. In determining the fair value of the intangible assets, the Company considered, among other factors, the best use of acquired assets such as the analysis of historical financial performance of the products and estimates of future performance of the products and intellectual properties acquired. The allocation to identifiable intangible assets required extensive use of financial information and management's best estimate of fair value. The following summarizes the transaction closing with IDTEC on June 5, 2020: Property and equipment $ 47,725 Intangible assets 29,175,230 Total assets $ 29,222,955 Net purchase (fair value of stock issued, warrants and notes payable) $ 29,222,955 Subsequent to the Transaction closing, the Company evaluated the fair value of the assets acquired based on market estimates for property and equipment and discounted net cash flow for the SOBR Safe intellectual technology. The present value of the discounted cash flow utilized a 75% discount, which included a 25% risk return premium, over an estimated five-year net revenue stream expected to be derived from the technology acquired. Based on the assessment of fair value, the Company recognized an asset impairment loss of $25,320,555 during the year ended December 31, 2020. The stock price of the Company at closing of the Transaction was significantly higher than expected from the stock price of the Company when the Company signed the APA which resulted in the recognition of the impairment. The number of shares given to IDTEC as consideration for the Transaction was not adjusted for any stock price changes.

PREPAID EXPENSES

PREPAID EXPENSES	12 Months Ended
	Dec. 31, 2021
PREPAID EXPENSES
PREPAID EXPENSES	NOTE 4. PREPAID EXPENSES Prepaid expenses consist of the following: December 31, 2021 December 31, 2020 Insurance $ 4,286 $ 3,370 Consulting services - 111,860 Rent 8,267 - Prepaid expenses $ 12,553 $ 115,230 On February 26, 2021, the Company entered into a lease agreement for its office facility for a 12-month term beginning March 1, 2021. In addition to monthly base rent of $6,000, the agreement required the issuance on 16,000 shares of its common stock valued at $49,600, all of which has been issued as of December 31, 2021, and is being amortized over the lease term. During 2020, the Company entered into two consulting agreements for marketing services. As of December 31, 2021 the Company had issued a total of 87,500 of its common shares valued at $142,714 under the terms of the agreements. As of December 31, 2020, the share value is included in common stock subscriptions payable as the shares had not been issued. Stock-based compensation expense for the years ended December 31, 2021 and 2020 includes approximately $110,000 and $33,000, respectively for these service agreements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5. PROPERTY AND EQUIPMENT December 31, 2020 Robotics and testing equipment $ 46,200 Office furniture and equipment 1,525 47,725 Accumulated depreciation (7,340 ) Net property and equipment disposed (40,385 ) Property and equipment, net $ 0 Depreciation is computed on a straight-line basis over the assets estimated useful lives of three years. Depreciation for the years ended December 31, 2021 and 2020 was none and $7,340, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
INTANGIBLE ASSETS
INTANGIBLE ASSETS	NOTE 6. INTANGIBLE ASSETS Intangible assets consist of the following at December 31, 2021: Gross Carrying Accumulated Net Intangible Amortization Period Amount Amortization Asset (in years) SOBR Safe Intellectual Technology $ 3,854,675 $ 610,318 $ 3,244,357 10 Intangible assets consist of the following at December 31, 2020: Gross Carrying Accumulated Net Intangible Amortization Period Amount Amortization Asset (in years) SOBR Safe Intellectual Technology $ 3,854,675 $ 224,854 $ 3,629,821 10 Amortization expense for the years ended December 31, 2021 and 2020 was $385,464 and $224,854, respectively. Estimated future amortization expense for device technology intangible assets is as follows: 2022 2023 2024 2025 2026 Thereafter $ 385,467 $ 385,467 $ 385,467 $ 385,467 $ 385,467 $ 1,317,022

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7. RELATED PARTY TRANSACTIONS On July 1, 2015, the Company amended the December 3, 2014 note payable agreement with Lanphere Law Group, which forgave $108,000 of the note payable’s principal balance. This debt forgiveness decreased the original principal balance on the note of $214,334 to a new principal balance of $106,335, and a related party gain of $108,000 was recorded to additional paid-in capital. This amendment also extended the note payable’s due date to December 2, 2015. The note was converted to common stock during the year ended December 31, 2020. On March 8, 2017, Lanphere Law Group irrevocably elected to exercise warrants in order to acquire 969,601 shares of the Company’s common stock in exchange for an aggregate exercise price of $112,871, which was used for the deduction of $74,672 of principal and $38,199 of accrued interest related to the December 3, 2014 note payable agreement with Lanphere Law Group. The forgiveness of the note payable principal of $74,672 was recorded to equity and the $38,199 of related accrued interest was also recorded to equity. The principal balance of the note after the debt deduction was $31,662. On January 3, 2020, the note payable principal balance of $31,662 was converted to 9,520 common shares at a per share price of $3.326. On January 3, 2020, the Company entered into a Debt Conversion and Common Stock Purchase Plan with Michael Lanphere, a beneficial owner of the Company, under which he agreed to exercise warrants and the Company agreed to issue 454,097 shares of its common stock in exchange for a reduction in the amounts owed to Mr. Lanphere under two promissory notes. Mr. Lanphere’s option to acquire the shares was under the terms of certain Loan Agreement with Promissory Note and Stock Fees agreements entered into with the Company and Mr. Lanphere on April 17, 2019 and July 17, 2019. The amount of the debt reduction, and therefore the purchase price of the shares, was approximately $66,000 which was used for the deduction of related party notes payable principal of approximately $66,000. 180,397 common shares were issued on January 3, 2020 at an effective conversion price of $0.133 and 273,700 common shares were issued on January 3, 2020 at an effective conversion price of $0.153. After this exercise, Lanphere Law Group owns no warrants for shares of our common stock. On January 3, 2020, the Company entered into another Debt Conversion and Common Stock Purchase Plan with Michael Lanphere, under which the Company agreed to issue 63,225 shares of its common stock in exchange for a reduction in the amounts owed to Mr. Lanphere under numerous other remaining promissory notes. The amount of the debt reduction, and therefore the purchase price of the shares, was $210,285 which was used for the deduction of related party notes payable principal of $169,606 and accrued interest of $40,679. Based on the fair value of the shares issued, the Company recognized a related party gain of approximately $52,000 and accounted for it as additional paid-in capital. The common shares were issued on January 3, 2020 at an effective conversion price of $3.326 per share. On January 3, 2020, the Company entered into a Debt Conversion and Common Stock Purchase Plan with Vernon Justus, a shareholder, under which the Company agreed to issue 84,963 shares of its common stock in exchange for a reduction in the amounts owed to Mr. Justus under a promissory note. The amount of the debt reduction, and therefore the purchase price of the shares, was $282,588 which was used for the deduction of a related party note payable principal of $180,001 and accrued interest of $102,587. Based on the fair value of the shares issued, the Company recognized a related party gain of approximately $70,000 and accounted for it as additional paid-in capital. The common shares were issued on January 3, 2020 at an effective conversion price of $3.326 per share. On January 16, 2020, the Company entered into a Accounts Payable Conversion and Common Stock Purchase Plan with Michael Lanphere, , under which the Company agreed to issue 214,883 shares of its common stock in exchange for a reduction in the amounts owed to Mr. Lanphere for unpaid legal bills. The amount of the debt reduction, and therefore the purchase price of the shares, was $714,700 which was used for the deduction of related party payables of $714,700. Based on the fair value of the shares issued, the Company recognized a related party gain of approximately $222,000 and accounted for it as additional paid-in capital. The common shares were issued on January 16, 2020 at an effective conversion price of $3.326 per share. On January 30, 2020, the Company entered into a Debt Conversion and Common Stock Purchase Plan with Devadatt Mishal, one of the Company’s former directors and current shareholder, under which the Company agreed to issue 499,965 shares of its common stock in exchange for a reduction in the amounts owed to Mr. Mishal under numerous promissory notes. The amount of the debt reduction, and therefore the purchase price of the shares, was $456,641 which was used for the deduction of related party notes payable principal of $270,300 and accrued interest of $186,341. The Company also recorded a loss on related party debt extinguishment of approximately $144,000. The common shares were issued on January 30, 2020 at an effective conversion price of $0.91465 per share. On March 23, 2020, the Company entered into a Debt Conversion and Common Stock Purchase Plan with Prakash Gadgil, one of the Company’s former directors and current shareholder, under which the Company agreed to issue 586 shares of its common stock in exchange for a reduction in the amounts owed to Mr. Gadgil under a promissory note. The amount of the debt reduction, and therefore the purchase price of the shares, was $1,950 which was used for the deduction of a related party note payable principal of $1,950. Based on the fair value of the shares issued, the Company recognized a related party gain of approximately $1,000 and accounted for it as additional paid-in capital. The common shares were issued on March 23, 2020 at an effective conversion price of $3.326 per share. On April 6, 2020, the Company agreed with Nick Noceti, the Company’s former Chief Financial Officer, to issue 38,437 shares of its common stock in exchange for amounts due for accounting fees. The amount of the debt reduction, and therefore the purchase price of the shares, was $127,840 which was used for the deduction of a related party accounts payable of $127,480. Based on the fair value of the shares issued, the Company recognized a related party gain of approximately $49,000 and accounted for it as additional paid-in capital. The common shares were issued on April 4, 2020 at an effective conversion price of $3.326 per share. On April 7, 2020, the Company agreed with Charles Bennington, one of the Company’s directors, to issue 6,831 shares of its common stock in exchange for amounts due for Board of Director fees. The amount of the debt reduction, and therefore the purchase price of the shares, was $9,656 which was used for the deduction of a related party accounts payable of $9,656. Based on the fair value of the shares issued, the Company recognized a related party gain of approximately $2,000 and accounted for it as additional paid-in capital. The common shares were issued on April 7, 2020 at an effective conversion price of $1.41 per share. On February 12, 2021, the Company entered into a note payable agreement with David Gandini, an officer and shareholder, under which Mr. Gandini advanced the Company $30,000 for working capital purposes. The unsecured note carried interest at 0% and was paid in April 2021. On March 30, 2021, the Company received notification from IDTEC that it was exercising a portion of the 320,000 warrants issued resulting from the Waiver Under Asset Purchase Agreement and Post-Closing Covenant Agreement. The warrant exercise price is $0.50 per share. With the proceeds of the exercise, we paid $88,469 during the year ended December 31, 2021 to settle an outstanding judgement (see Note 16) against the Company which was considered as a non-permitted liability under the Post-Closing Covenant Agreement. We issued 176,938 shares of our common stock for the $88,470 we received from IDTEC to pay the settlement. On March 3 and 31, 2021, the Company issued convertible notes payable (see Note 10) totaling $350,000 to existing shareholders holding a direct or indirect interest in the Company and $200,000 to a Company’s director, an entity owned by a Company’s director and another director’s family member. The principal amount of the secured convertible debentures are convertible at $3 per share, and include warrants to purchase in total 275,000 shares of the Company’s common stock at $3 per share. On May 31, 2021, the Company issued convertible notes payable (see Note 10) totaling $400,000 to existing shareholders holding a direct or indirect interest in the Company and $50,000 to a Company’s officer. The principal amount of the secured convertible debentures are convertible at $3 per share, and include warrants to purchase in total 225,000 shares of the Company’s common stock at $3 per share.

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2021
ACCRUED EXPENSES
ACCRUED EXPENSES	NOTE 8. ACCRUED EXPENSES Accrued expenses consist of the following: December 31, 2021 December 31, 2020 Registration rights damages (see Note 9) $ 189,663 $ - Consulting services 163,647 163,647 Taxes and other 110,590 149,388 Accrued expenses $ 463,900 $ 313,035

CONVERTIBLE DEBENTURE PAYABLE

CONVERTIBLE DEBENTURE PAYABLE	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
CONVERTIBLE DEBENTURE PAYABLE	NOTE 9. CONVERTIBLE DEBENTURE PAYABLE Convertible debenture payable consists of the following: December 31, 2021 December 31, 2020 Convertible Debenture Payable with Detached Free-standing Warrant $ 3,048,781 $ - Unamortized Debt Discount (1,291,882 ) - Net Convertible Debenture Payable $ 1,756,899 $ - On September 28, 2021, (the “Closing Date”) the Company completed a financing transaction under a Securities Purchase Agreement (the “SPA”) and corresponding 18% Original Issue Discount Convertible Debenture (the “Debenture”), Common Stock Purchase Warrant (the “Warrant”) and Registration Rights Agreement (“RRA”). Under the terms of the SPA, the Company received $2,500,000 from the Purchaser and in exchange issued the Debenture in the principal amount of $3,048,781 and Warrants to purchase up to 1,219,512 shares of the Company’s common stock. The Debenture is convertible voluntarily by the Purchaser at any time into shares of our common stock, at the lesser of $2.50, representing 100% of the closing price of our common stock on the trading day immediately prior to the Closing Date, or 75% of the average VWAP of our common stock during the 5 trading day period immediately prior to the conversion date (the “Conversion Price”), or automatically upon the occurrence of a single public offering of our common stock which results in the listing of our common stock on a national securities exchange as defined in the Exchange Act (the “Qualified Offering”) into shares of our common stock at the lesser of the Conversion Price, or 75% of the offering price of the securities offered in the Qualified Offering. The Debenture matures on March 27, 2022, does not accrue interest unless there is an event of default under the terms of the Debenture. The Warrant is exercisable at any time through September 28, 2026 into shares of our common stock at an exercise price of $2.00 per share, unless an event of default occurs, at which time the exercise price will adjust to $1.00 per share. The Warrant contains a cashless exercise provision but only in the event the Company fails to have an effective registration statement registering the common shares underlying the Warrant at any time beginning six months from the Closing Date. The RRA requires the Company to register for resale and maintain effectiveness of such Registration Statement for all the registrable securities under the terms of the Debenture and Warrant, within defined time frames. Should the Company fail to meet the RRA requirements, until the date causing such event of noncompliance is cured, the Company shall pay to the Purchaser as partial liquidated damages equal to the product of 2% of the principal amount not to exceed 24% of the aggregate principal. If the Company fails to pay the liquidated damages within seven days after the date payable, the Company will pay interest at 18% until such amounts are paid in full. Although the Company completed the Registration Statement filings required, it did not meet the filing date requirements. The filing date requirements were cured in February 2022. Total unpaid damages and estimated related costs of approximately $189,700, are included in accrued expenses at December 31, 2021 (see Note 8), and general and administrative expenses in the Consolidated Statement of Operations for the year ended December 31, 2021. The Company evaluated the Debenture for derivative embedded and beneficial conversion features and determined that its embedded conversion feature carried a debt discount. The total conversion feature debt discount of $980,000 is amortized over the life of the convertible debenture. The debt discount amortization expense recorded as amortization of interest in the Consolidated Statements of Operations was $514,365 for the year ended December 31, 2021. As of December 31, 2021, the debenture carries outstanding warrants of 1,219,512. The relative fair market value of the related stock warrants granted during the year ended December 31, 2021 was $847,048. The unamortized discount at December 31, 2021 was $402,465. Stock warrants amortization expense recorded as interest expense was $444,583 for the year ended December 31, 2021. The Company incurred $548,781 of Original Issue Discount and $275,000 of debt issuance costs related to the Debenture which is being amortized to interest expense over the term of the debt using the effective interest method. Interest expense related to the Original Issue Discount and debt issuance costs was $399,999 for the year ended December 31, 2021. The unamortized discount and issuance costs at December 31, 2021 was $423,782.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
NOTES PAYABLE
NOTES PAYABLE	NOTE 10. NOTES PAYABLE RELATED PARTIES Related party notes payable consist of the following: December 31, 2021 December 31, 2020 Convertible Notes Payable with Detached Free-standing Warrants $ 1,000,000 $ - Conventional Non-Convertible Notes Payable 11,810 11,810 Unamortized Debt Discount (645,547 ) - Net Related Party Notes Payable $ 366,263 $ 11,810 Current Portion (11,810 ) (11,810 ) Net Long-Term Portion $ 354,453 $ - Total interest expense for related party notes was $85,397 and $98,313 for the years ended December 31, 2021 and 2020, respectively. Related Party Convertible Notes Payable The Company has thirteen convertible notes payable to related parties, each with detached free-standing warrants to purchase the Company’s common stock at $3 per share, that have a total principal balance of $1,000,000 as of December 31, 2021. The notes, secured by the Company’s patents and patents applications, include interest at 12%, are convertible at $3 per share of the Company’s common stock and are due 24 months after issuance. The note holders may elect to have the interest paid in cash monthly or have the interest accrue and be payable on the maturity date. Interest elected to be accrued will be paid in cash or may be converted into shares of our common stock under the same terms as the principal amount on the maturity date. The notes contain both voluntary and automatic conversion features. The notes may be convertible at any time, by the holders, beginning on the date of issuance. However, the holders may not convert any outstanding amounts due under the note if at the time of such conversion the amount of common stock issued for the conversion, when added to other shares of Company common stock owned by the holders or which can be acquired by holders upon exercise or conversion of any other instrument, would cause the holder to own more than 4.9% of the Company’s outstanding common stock. Beginning on the issuance date, the outstanding principal amount of the note, and any accrued interest, will automatically convert into shares of the Company’s common stock if the Company’s common stock closes at or above $6 per share for five (5) consecutive trading days while listed on Nasdaq. The Company evaluated the convertible notes payable for derivative embedded and beneficial conversion features. The Company determined that there were beneficial conversion features to record. The total beneficial conversion feature debt discount of $448,999 is amortized over the life of the convertible notes payable. The debt discount amortization expense recorded as amortization of interest – beneficial conversion feature in the consolidated statements of operations was $157,657 for the year ended December 31, 2021. As of December 31, 2021, these notes carry outstanding warrants of 500,000. The relative fair market value of the related stock warrants granted during the year ended December 31, 2021 and 2020 was $551,001 and none, respectively. The unamortized discount at December 31, 2021 and December 31, 2020 is $354,205 and none, respectively. Stock warrants amortization expense recorded as interest expense was $196,796 for the year ended December 31, 2021. On June 5, 2020 the Company issued the convertible APA Note to a related party with a principal balance of $1,485,189, which included the $70,000 balance of three convertible notes payable to related parties and related accrued interest of $7,689 outstanding at December 31, 2019. The note includes simple interest at 10% per annum, due upon demand, and may be convertible into shares of common stock at $0.50 per share (after giving effect to the reverse stock split and subject to anti-dilution protection against any future securities we may issue at an effective price of less than $0.50 per share) at the discretion of the holder. The Company evaluated the convertible note payable for derivative embedded and beneficial conversion features. The Company determined that there was a beneficial conversion feature to record. During the year ended December 31, 2020, beneficial conversion feature amortization expense related to this related party convertible note payable of $1,407,675 was accounted for as amortization of interest - beneficial conversion feature expense in the consolidated statements of operations. On November 15, 2020, the related party holder elected to convert the note principal and accrued interest balance of $1,551,514 into 3,103,028 of shares of common stock. Related Party Non-convertible Notes Payable The Company has one non-convertible note payable to a related party that has a principal balance of $11,810 as of December 31, 2021 and December 31, 2020. The note carries an interest rate at 0%. The note payable had a due date of December 31, 2012 and is currently in default. During 2020, the Company entered into Debt Conversion and Common Stock Purchase Plans with four related parties, under which the Company agreed to issue approximately 343,000 shares of its common stock in exchange for a reduction of eight non-convertible notes payable to related parties. The amount of the debt reduction, and therefore the purchase price of the shares, was $549,311 which was used for the reduction of related party non-convertible notes payable principal of $316,613 and accrued interest of $232,698. Related Party Notes Payable with Warrants During 2020, the Company entered into Debt Conversion and Common Stock Purchase Plans with two related parties, under which the Company agreed to issue approximately 602,000 shares of its common stock in exchange for a reduction of 24 notes payable with detached free-standing warrants to related parties. The amount of the debt reduction, and therefore the purchase price of the shares, was $320,858 which was used for the deduction of related party notes payable with detached free-standing warrants principal of $280,119 and accrued interest of $40,739. NON- RELATED PARTIES Non-related party notes payable consist of the following: December 31, 2021 December 31, 2020 Convertible Notes Payable with Detached Free-standing Warrants $ 1,005,000 $ - Convertible Notes Payable 56,683 56,683 Conventional Non-Convertible Notes Payable 42,500 42,500 Notes Payable with Detached Free-standing Warrants 5,000 5,000 Unamortized Debt Discount (648,580 ) - Net Non-Related Party Notes Payable $ 460,603 $ 104,183 Current Portion (104,183 ) (79,183 ) Net Long-Term Portion $ 356,420 $ 25,000 Total interest expense for non-related party notes was $98,647 and $17,415 for the years ended December 31, 2021 and 2020, respectively. Convertible Notes Payable with Warrants The Company has sixteen convertible notes payable to non-related parties, each with detached free-standing warrants to purchase the Company’s common stock at $3 per share, that have a total principal balance of $1,005,000 as of December 31, 2021. The notes, secured by the Company’s patents and patents applications, include interest at 12%, are convertible at $3 per share of the Company’s common stock and are due 24 months after issuance. The note holders may elect to have the interest paid in cash monthly or have the interest accrue and be payable on the maturity date. Interest elected to be accrued will be paid in cash or may be converted into shares of our common stock under the same terms as the principal amount on the maturity date. The notes contain both voluntary and automatic conversion features. The notes may be convertible at any time, by the holders, beginning on the date of issuance. However, the holders may not convert any outstanding amounts due under the note if at the time of such conversion the amount of common stock issued for the conversion, when added to other shares of Company common stock owned by the holders or which can be acquired by holders upon exercise or conversion of any other instrument, would cause the holder to own more than 4.9% of the Company’s outstanding common stock. Beginning on the issuance date, the outstanding principal amount of the note, and any accrued interest, will automatically convert into shares of the Company’s common stock if the Company’s common stock closes at or above $6 per share for five (5) consecutive trading days while listed on Nasdaq. The Company evaluated the convertible notes payable for derivative embedded and beneficial conversion features. The Company determined that there were beneficial conversion features to record. The total beneficial conversion feature debt discount of $460,215 is amortized over the life of the convertible notes payable. The debt discount recorded as amortization of interest – beneficial conversion feature in the Consolidated Statements of Operations was $163,059 for the year ended December 31, 2021. As of December 31, 2021, these notes carry outstanding warrants of 502,500. The relative fair market value of the related stock warrants granted during the year ended December 31, 2021 and December 31, 2020 was $541,707 and none, respectively. The unamortized discount at December 31, 2021 and December 31, 2020 was $351,424 and none, respectively. Stock warrants amortization expense recorded as interest expense was $190,283 for the year ended December 31, 2021. Convertible Notes Payable The Company has three convertible notes payable to non-related parties that have a principal balance of $56,683 as of December 31, 2021 and December 31, 2020. These notes carry interest rates ranging from 5% - 12% and have due dates ranging from February 2013 to March 2022. Two of the three notes are currently in default. These notes carry conversion prices ranging from $2.00- $10.7619 per share. Subsequent to December 31, 2021 a note with a principal balance of $47,500 was converted into common stock (see Note 18). The Company evaluated these convertible notes payable for derivative embedded and beneficial conversion features. The Company determined that there were beneficial conversion features to record. The conversion features were either fully amortized upon grant or over the life of the convertible notes payable. The conversion features were fully amortized prior to 2020. During 2020, the Company entered into Debt Conversion and Common Stock Purchase Plans with six non-related parties, under which the Company agreed to issue 50,135 shares of its common stock in exchange for a reduction of eleven convertible notes payable to non-related parties. The amount of the debt reduction, and therefore the purchase price of the shares, was $166,750 which was used for the deduction of non-related party convertible notes payable principal of $83,953 and accrued interest of $82,797. The Company recorded a non-related party gain on loan extinguishment of approximately $103,000. During 2020, the Company also entered into a non-related party convertible note payable agreement to convert a high interest rate convertible non-related party note payable with a principal balance of $25,000 and accrued interest due of $22,500 to a non-related party convertible note payable of $47,500 that accrues interest at 5%. The note conversion rate is $2 per common share. The Company recorded a loss on non-related party debt extinguishment of $11,697. During 2020, the holder of a $25,000 convertible promissory note with interest at 30% and accrued interest of $61,875 replaced the carrying amount of the note and its conversion features with a new non-convertible note totaling $25,000 that bears interest at 5%. The Company recorded a gain on non-related party debt extinguishment of $61,875. Non-convertible Notes Payable The Company has three non-convertible notes payable to non-related parties that have a principal balance of $42,500 as of December 31, 2021, and December 31, 2020. These notes carry interest rates ranging from 5% - 10% and have due dates ranging from 12/25/2013 - 6/06/2022. Two of the three notes are currently in default. During 2020, the Company entered into a Debt Conversion and Common Stock Purchase Plan with a non-related party, under which the Company agreed to issue 20,313 shares of its common stock in exchange for a reduction of a non-convertible non-related party note payable. The amount of the debt reduction, and therefore the purchase price of the shares, was $67,561 which was used for the deduction of non-related party non-convertible notes payable principal of $3,938 and accrued interest of $63,623. The Company recorded a non-related party gain on loan extinguishment of approximately $14,000. On May 12, 2020, the Company received proceeds of $41,665 from a commercial bank under the SBA Payroll Protection Loan Program. The loan requires interest at 1% and 18 monthly payments of principal and interest beginning December 5, 2020. Provisions of the SBA Payroll Protection Loan Program allow for portions or all the loan balance to be forgiven should certain criteria be met. On December 7, 2020 the Company was notified that the principal balance and accrued interest of $242 was forgiven, and thus the Company recorded a gain on loan extinguishment of approximately $42,000. Notes Payable with Warrants The Company has one note payable with detached free-standing warrants to a non-related party that has a principal balance of $5,000 and $5,000 as of December 31, 2021 and December 31, 2020, respectively. This note carries an interest rate of 10% and had a due date of 9/11/2014. This note is currently in default. The detached free-standing warrants for this note payable were not exercised by the note holder and expired on May 16, 2019.

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	12 Months Ended
	Dec. 31, 2021
DERIVATIVE LIABILITY
DERIVATIVE LIABILITY	NOTE 11. DERIVATIVE LIABILITY In September 2021, the Company completed a financing transition and received $2,500,000 from the Purchaser and in exchange issued an 18% Original Issue Discount Convertible Debenture in the principal amount of $3,048,781. The debenture includes voluntary and automatic conversion features at a variable conversion prices convertible into the Company’s common shares at an undetermined future date. In 2019, the Company borrowed $70,000 under convertible promissory note agreements from an unrelated party that are due upon demand. The notes bear interest at a rate of 10% per annum and are convertible into the Company’s common shares at a variable conversion price based on a 50% discount of the market price at an undetermined future date. The Company analyzed the conversion features of the debenture and note agreements for derivative accounting consideration under ASU 2017-11 (ASC 815-15, Derivatives and Hedging), and determined the embedded conversion features should be classified as a derivative because the exercise price of the convertible debenture and notes are subject to variable conversion rates and should therefore be accounted for at fair value under ASC 820 and ASC 825. In accordance with ASC 815-15, the Company has bifurcated the conversion features of the debenture and notes and recorded a derivative liability. The embedded derivative for the debenture and the notes were carried on the Company’s balance sheet at fair value. The derivative liability was revalued each measurement period and any unrealized change in fair value is recorded as a component of the Consolidated Statement of Operations and the associated fair value carrying amount on the balance sheet was adjusted by the change. The Company fair valued the debenture embedded derivative using a Monte Carlo simulation model based on the following assumptions: (1) expected volatility of 120%, (2) risk-free interest rate of 0.05%, and (3) expected life from 4 to 6 months. On September 28, 2021, the Closing Date of the transaction, the fair value of the embedded derivative was $980,000 and is amortized to interest over the term of the Debenture. Utilizing level 3 inputs, the Company recorded a fair value loss of $60,000 for the year ended December 31, 2021. The fair value of the embedded derivative recorded on the balance sheet as a liability was $1,040,000 at December 31, 2021. The Company fair valued the notes embedded derivatives using a Monte Carlo simulation model based on the following assumptions: (1) expected volatility of 180%, (2) risk-free interest rate of 0.13%, and (3) expected life from 1 month to 1 year. On March 1, 2019, the date of the first note, the fair value of the embedded derivative was $28,000. On May 3, 2019, the date of the second note, the fair value of the embedded derivative was $28,100. On October 26, 2019, the date of the third note, the fair value of the embedded derivative was $8,700. The notes carried an embedded conversion feature of $64,800 that was fully amortized to interest expense during the year ended December 31, 2019. The notes were not converted and deemed paid in full at the closing of the Transaction on June 5, 2020. The principal amounts of these notes were settled and transferred to the APA Note and a loss on debt extinguishment of $273,462 was recognized during the year ended December 31, 2020. The fair value of the embedded derivative recorded on the balance sheet as a liability was none at December 31, 2020. Utilizing level 3 inputs, the Company recorded a fair value gain of $60,650 for the year ended December 31, 2020. A summary of the activity of the derivative liability is shown below: Balance at December 31, 2019 $ 60,650 Fair value adjustments (including settlements) (60,650 ) Balance at December 31, 2020 $ - Balance at December 31, 2020 $ - Fair value of derivatives issued 980,000 Fair value adjustments 60,000 Balance at December 31, 2021 $ 1,040,000

COMMON STOCK

COMMON STOCK	12 Months Ended
	Dec. 31, 2021
COMMON STOCK
COMMON STOCK	NOTE 12. COMMON STOCK The Company’s common stock transactions for the year ended December 31, 2020 consists of the following: 1,025 shares were issued at $20.29 per share to a non-related party as compensation for services provided. 72,159 shares were issued for services provided under an Employment Agreement with Kevin Moore dated October 25, 2019. 454,097 shares were issued for the conversion of $65,728 of related parties’ debt from $0.1530 to $0.13304 per share pursuant to terms of the convertible promissory notes. 454,097 stock warrants were settled along with the related party debt. 12,000,000 shares were issued to complete the Transaction with IDTEC that was accounted for as an asset purchase. The shares were issued at a value of $27,120,000. 159,395 shares were issued to non-related parties for the conversion of approximately $266,000 of accounts payable and accrued expenses from $0.5821 to $3.326 per share. The Company recorded a net gain of approximately $62,000 resulting from the stock issuance. 260,150 shares were issued to related parties for the conversion of $852,196 of related party payables from $1.115 to $3.326 per share. A related party gain of $272,299 was recorded as additional paid-in capital. 648,739 shares were issued to related parties for the conversion of $622,004 of debt from $0.9146 to $3.326 per share. The Company recorded $143,660 of loss on debt extinguishment and a related party gain of $124,291 was recorded as additional paid in-capital as a result of the stock issuance. 70,448 shares were issued to non-related parties for the conversion of $65,391 of debt at $3.326 per share. The Company recorded $41,665 of loss resulting from the stock issuance. 3,103,028 shares were issued to a related party for the conversion of $1,551,514 of debt under the terms of a convertible promissory note. The note converted at $0.50 per share. 2,700,000 shares were issued to a related party under the terms governing the shares of Series A-1 Convertible Preferred Stock. In addition, as a result of the conversion of the Series A-1 Convertible Preferred Stock we owed accrued dividends totaling $107,880, which we could pay in cash or in shares of our common stock based on the price of common stock on the applicable dividend dates. Our management and Board of Directors elected to pay the accrued dividends in shares of common stock. Based on the price of the common stock on the applicable dividend dates, we owed 43,169 shares of common stock in full satisfaction of the accrued dividends. As of December 31, 2020, 43,169 shares were recorded in common stock subscriptions payable and were issued on January 6, 2021. The Company’s common stock transactions for the year ended December 31, 2021 consists of the following: The Company issued 43,169 shares of its common stock to SOBR Safe, LLC, an entity controlled by a beneficial owner of the Company, in full satisfaction of $107,880 of accrued dividends resulting from the December 2020 conversion of the Series A-1 Convertible Preferred Stock into common shares, (see Note 13). The Company issued 16,000 shares of its common stock valued at $49,600 to its landlord under the terms of a lease agreement expiring in February 2022. The amount has been recorded as prepaid expense and amortized monthly over the lease term as general and administrative expense in the consolidated statement of operations. The Company issued 104,418 shares of its common stock valued at $145,805 previously recorded in stock subscriptions payable for contracted consulting services. The Company issued 176,938 shares of its common stock to IDTEC at the stock warrant exercise price of $0.50 per share. The Company issued 73,106 shares of its common stock at the stock options exercise price of $0.26342 per share.

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2021
PREFERRED STOCK
PREFERRED STOCK	NOTE 13. PREFERRED STOCK On November 20, 2015, the Company’s Board of Directors authorized a class of stock designated as preferred stock with a par value of $0.00001 per share comprising 25,000,000 shares, 3,000,000 shares of which were classified as Series A Convertible Preferred Stock. In each calendar year, the holders of the Series A Convertible Preferred Stock are entitled to receive, when, as and if, declared by the Board of Directors, out of any funds and assets of the Company legally available, non-cumulative dividends, in an amount equal to any dividends or other Distribution on the common stock in such calendar year (other than a Common Stock Dividend). No dividends (other than a Common Stock Dividend) shall be paid and no distribution shall be made with respect to the common stock unless dividends shall have been paid or declared and set apart for payment to the holders of the Series A Convertible Preferred Stock simultaneously. Dividends on the Series A Convertible Preferred Stock shall not be mandatory or cumulative, and no rights or interest shall accrue to the holders of the Series A Convertible Preferred Stock by reason of the fact that the Company shall fail to declare or pay dividends on the Series A Convertible Preferred Stock, except for such rights or interest that may arise as a result of the Company paying a dividend or making a distribution on the common stock in violation of the terms. The holders of each share of Series A Convertible Preferred Stock then outstanding shall be entitled to be paid, out of the Available Funds and Assets, and prior and in preference to any payment or Distribution (or any setting part of any payment or Distribution) of any Available Funds and Assets on any shares of common stock, and equal in preference to any payment or Distribution (or any setting part of any payment or Distribution) of any Available Funds and Assets on any shares of any other series of preferred stock that have liquidation preference, an amount per share equal to the Original Issue Price of the Series A Convertible Preferred Stock plus all declared but unpaid dividends on the Series A Convertible Preferred Stock. A reorganization, or any other consolidation or merger of the Company with or into any other corporation, or any other sale of all or substantially all of the assets of the Company, shall not be deemed a liquidation, dissolution, or winding up of the Company. Shares of the Series A Convertible Preferred Stock are convertible at a 35% discount rate to the average closing price per share of the Company’s common stock (either as listed on a national exchange or as quoted over-the-market) for the last 15 trading days immediately prior to conversion. However, no conversions of the Series A Convertible Preferred Stock to shares of common stock can occur unless the average closing price per share of the Corporation’s common stock (either as listed on a national exchange or as quoted over-the-market) for the last 15 trading days immediately prior to conversion is at least $1.67. The shares of Series A Convertible Preferred Stock vote on a one for one basis. The right of conversion is limited by the fact the holder of the Series A Convertible Preferred Stock may not convert if such conversion would cause the holder to beneficially own more than 4.9% of the Company’s common stock after giving effect to such conversion. In accordance with the August 8, 2019 Investment Agreement with FCV, on December 9, 2019, the Company’s Board of Directors created a class of preferred stock designated as 8% Series A-1 Convertible Preferred Stock comprising of 2,000,000 shares. During 2020, the authorized shares were increased to 2,700,000 shares. The rights and preferences of the 8% Series A-1 Convertible Preferred Stock are as follows: (a) dividend rights of 8% per annum based on the original issuance price of $1 per share, (b) liquidation preference over the Company’s common stock, (c) conversion rights into shares of the Company’s common stock at $1 per share (not to be affected by any reverse stock split in connection with the Asset Purchase Agreement with IDTEC), (d) redemption rights such that we have the right, upon 30 days written notice, at any time after one year from the date of issuance, to redeem all or part of the Series A-1 Convertible Preferred Stock for 150% of the original issuance price, (e) no call rights by the Company, and (f) each share of Series A-1 Convertible Preferred Stock will vote on an “as converted” basis. On December 9, 2019, the Company’s Board of Directors created a class of preferred stock designated as 8% Series A-1 Convertible Preferred Stock comprising of 2,000,000 shares. During 2020, the authorized shares were increased to 2,700,000 shares. The rights and preferences of the 8% Series A-1 Convertible Preferred Stock are as follows: (a) dividend rights of 8% per annum based on the original issuance price of $1 per share, (b) liquidation preference over the Company’s common stock, (c) conversion rights into shares of the Company’s common stock at $1 per share (not to be affected by any reverse stock split in connection with the Asset Purchase Agreement with IDTEC), (d) redemption rights such that we have the right, upon 30 days written notice, at any time after one year from the date of issuance, to redeem all or part of the Series A-1 Convertible Preferred Stock for 150% of the original issuance price, (e) no call rights by the Company, and (f) each share of Series A-1 Convertible Preferred Stock will vote on an “as converted” basis. On December 12, 2019, the Company entered into a Series A-1 Preferred Stock Purchase Agreement (the “SPA”) with SOBR SAFE, LLC (“SOBR SAFE”), a Delaware limited liability company and an entity controlled by a beneficial owner of the Company, under which SOBR SAFE agreed to acquire 1,000,000 shares of our Series A-1 Convertible Preferred Stock in exchange for $1,000,000 (the “Purchase Price”). The Company received the Purchase Price on December 12, 2019. On May 7, 2020, the Company amended a Convertible Preferred Stock Investment Agreement granting the exclusive right to SOBR SAFE to purchase up to 2,700,000 shares. On July 2, 2020, the Company executed Amendment No. 2 to the Stock Investment Agreement which provides that the full amount of each dividend due on a dividend payment date, even if not declared, shall be paid to any holder regardless of the date on which the holder acquired the stock. On December 7, 2020, we sent a Notice of Automatic Conversion and Calculation of Dividend Shares to SOBR SAFE notifying them that under the terms governing the shares of Series A-1 Convertible Preferred Stock the 2,700,000 shares of Series A-1 Convertible Preferred Stock owned by SOBR SAFE automatically converted into 2,700,000 shares of our common stock. In addition, as a result of the conversion of the Series A-1 Convertible Preferred Stock we owed SOBR SAFE accrued dividends totaling $107,880, which we could pay in cash or in shares of our common stock based on the price of common stock on the applicable dividend dates. Our management and Board of Directors elected to pay SOBR SAFE the accrued dividends in shares of our common stock.

STOCK SUBSCRIPTIONS PAYABLE

STOCK SUBSCRIPTIONS PAYABLE	12 Months Ended
	Dec. 31, 2021
STOCK SUBSCRIPTIONS PAYABLE
STOCK SUBSCRIPTIONS PAYABLE	NOTE 14. STOCK SUBSCRIPTIONS PAYABLE The Company has no common stock subscriptions payable at December 31, 2021. The Company had stock subscriptions payable of $253,685 payable with 147,587 of its common shares of which $111,024 was payable to related parties with 60,087 of its common shares as of December 31, 2020. These amounts were settled in 2021.

STOCK WARRANTS STOCK OPTIONS AN

STOCK WARRANTS STOCK OPTIONS AND RESTRICTED STOCK UNITS	12 Months Ended
	Dec. 31, 2021
STOCK WARRANTS STOCK OPTIONS AND RESTRICTED STOCK UNITS
STOCK WARRANTS STOCK OPTIONS AND RESTRICTED STOCK UNITS	NOTE 15. STOCK WARRANTS, STOCK OPTIONS AND RESTRICTED STOCK UNITS The Company accounts for share-based compensation stock options and restricted stock units, and non-employee stock warrants under ASC 718, whereby costs are recorded based on the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable, utilizing the Black-Scholes pricing model for stock options and warrants, and the closing price of our common stock on the grant date for restricted stock units. Unless otherwise provided for, the Company covers equity instrument exercises by issuing new shares. Stock Warrants On August 8, 2019, the Company entered into an 8% Series A-1 Convertible Preferred Stock Investment agreement with First Capital Ventures, LLC (“FCV”), an entity controlled by a beneficial owner of the Company. FCV set up a special purpose vehicle (“SPV”) or SOBR SAFE, LLC, an entity controlled by a beneficial owner of the Company, that purchased 1,000,000 of the 8% Series A-1 Convertible Preferred Shares at $1.00 per share on December 12, 2019. Upon purchase, the Company issued the SPV through FCV a three-year warrant to purchase 144,317 shares of the Company’s common stock at an exercise price of $1.039375 per share. The number of warrants outstanding to the SPV through FCV at December 31, 2021 and December 31, 2020 are 144,317 and 144,317, respectively. On May 4, 2020, the Company entered into an agreement with a vendor to provide investor relations services. Under the terms of the agreement, the Company issued warrants to purchase up to 120,000 shares of our common stock at an exercise price of $2.00 per share. The warrants expire five years after the date of issuance. Approximately $220,000 of expense was recognized for the warrants issued for the services provide by the vendor. In 2021, the vendor agreed to forfeit the warrants back to the Company. On June 5, 2020, upon closing of the Transaction, the Company entered into a Waiver Under Asset Purchase Agreement and Post-Closing Covenant Agreement under which we issued warrants to IDTEC to purchase up to 320,000 shares of our common stock (post-split) at an exercise price of $0.50 per share. The warrants expire five years after the date of issuance, (see Note 3). The number of warrants outstanding at December 31, 2021 and December 31, 2020 are 143,062 and 320,000, respectively. During March, April and May 2021, the Company issued through the Offering convertible notes payable with warrants, (see Note 10), to purchase up to 1,002,500 shares of our common stock at an exercise price of $3 per share. The warrants expire two years after the date of issuance. On September 28, 2021, the Closing Date, the Company issued through the sale of the Debenture (see Note 9), warrants to purchase up to 1,219,512 shares of our common stock at an exercise price of $2 per share. The warrants expire five years after the date of issuance. The total outstanding balance of all non-employee stock warrants in the Company is 2,509,391 and 584,317 at December 31, 2021 and December 31 2020, respectively. There were 2,222,012 non-employee detached free-standing stock warrants granted during the year ended December 31, 2021 and 440,000 non-employee detached free-standing stock warrants granted during the year ended December 31, 2020. The fair value of these non-employee stock warrants granted during the years ended December 31, 2021 and 2020 totaled $1,939,756 and $915,124, respectively, and were determined using the Black-Scholes option pricing model based on the following assumptions: December 31, 2021 December 31, 2020 Exercise Price $ 3.00-$2.00 $ 0.50-$2.00 Dividend Yield 0 % 0 % Volatility 120%-158 % 153% - 154 % Risk-free Interest Rate 0.14%- 0.98 % 0.19% – 0.29 % Life of Warrants 2-5 Years 5 Years The following table summarizes the changes in the Company’s outstanding warrants during the years ended December 31, 2020 and 2021: Warrants Outstanding Number of Shares Exercise Price Per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price Per Share Aggregate Intrinsic Value Balance at December 31, 2019 598,414 $ 0.13304 -1.039375 3.97 Years $ 0.3592 $ 1,276,870 Warrants Granted 440,000 $ 0.50 – 2.00 4.41 Years $ 0.9091 $ 898,000 Warrants Exercised (454,097 ) $ 0.13304 - 0.15299 $ 0.1451 Warrants Expired - Balance at December 31, 2020 584,317 $ 0.50 – 2.00 3.80 Years $ 0.9413 $ 1,173,737 Warrants Outstanding Number of Shares Exercise Price Per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price Per Share Aggregate Intrinsic Value Balance at December 31, 2020 584,317 $ 0.50 – 2.00 3.80 Years $ 0.9413 $ 1,173,737 Warrants Granted 2,222,012 $ 3.00-2.00 3.15 Years $ 2.45 $ 1,152,852 Warrants Exercised (176,938 ) $ 0.50 $ 0.50 Warrants Expired/Forfeited (120,000 ) $ 2.00 $ 2.00 Balance at December 31, 2021 2,509,391 $ 0.50 – 3.00 3.04 Years $ 2.26 $ 1,784,838 Share-Based Compensation On October 24, 2019, the Company’s 2019 Equity Incentive Plan (the “Plan”) RSUs”) The Company generally recognizes share-based compensation expense on the grant date and over the period of vesting or period that services will be provided. Stock Options As of December 31, 2021 and December 31, 2020, the Company has granted Plan stock options to acquire 3,109,763 and 2,521,922 shares of common stock, respectively. As of December 31, 2021, the Plan has 1,856,521 vested shares and 1,253,242 non-vested shares. As of December 31, 2020, the Plan had 1,202,168 vested shares and 1,319,754 non-vested shares. The stock options are held by our officers, directors, employees, and certain key consultants. During 2021, under the Plan, the Company granted stock options to acquire 1,160,000 shares of its common stock at exercise prices ranging from $2.77 to $3.58. The weighted average fair value of the options granted was approximately $3,074,000. The stock options vest monthly and quarterly over 6 months to 3-year terms. A total of 138,680 stock options were vested as of December 31, 2021. None of the vested stock options have been exercised and no shares have been issued as December 31, 2021. For the years ended December 31, 2021 and 2020, the Company recorded in general and administrative expense $723,261 and $239,478, respectively, of share-based compensation related to the stock options. The unrecognized compensation expense as of December 31, 2021 was approximately $2,200,000 for non-vested share-based awards to be recognized over periods of approximately five months to three years. In applying the Black-Scholes options pricing model, assumptions used to compute the fair value of the stock options granted during the year ended December 31, 2021 and 2020 were as follows: December 31, 2021 December 31, 2020 Exercise Price $ 2.77-3.58 $ 1.645-3.30 Dividend Yield 0 % 0 % Expected Volatility 138%-198 % 162%-181 % Risk-free Interest Rate 0.10%-0.79 % 0.19%-0.43 % Expected Life 2.7- 6.2 years 1-2.7 years The following table summarizes the changes in the Company’s outstanding stock options during the years ended December 31, 2020 and 2021: Options Outstanding Number of Shares Exercise Price Per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price Per Share Aggregate Intrinsic Value Balance at December 31, 2019 2,381,240 $ 0.2634 – 1.039 9.00 Years $ 0.2761 $ 5,238,080 Granted 71,894 $ 1.65-3.30 2.39 Years $ 2.15 $ 57,815 Exercised (45,906 ) $ 1.039 Cancelled/Expired/Forfeited - - Balance at December 31, 2020 2,407,228 $ 0.2634 – 3.30 7.86 Years $ 0.3359 $ 6,292,844 Options Outstanding Number of Shares Exercise Price Per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price Per Share Aggregate Intrinsic Value Balance at December 31, 2020 2,407,228 $ 0.2634 – 3.30 7.86 Years $ 0.3359 $ 6,292,844 Granted 1,160,000 $ 2.77 – 3.58 3.87 Years $ 3.23 $ (301,815 ) Exercised (73,106 ) $ 0.2634 $ 0.2634 Cancelled/Expired/Forfeited (334,053 ) $ 0.2634-3.29 $ 2.86 Balance at December 31, 2021 3,160,069 $ 0.26342 – 3.58 6.21 Years $ 1.13 $ 5,804,517 Exercisable at December 31, 2020 1,252,474 $ 0.2634 – 3.300 7.4 Years $ 0.3165 $ 3,299,006 Exercisable at December 31, 2021 1,906,827 $ 0.26342 – 3.58 6.7 Years $ 0.5287 $ 4,655,089 Restricted Stock Units The Plan provides for the grant of RSUs. RSUs are settled in shares of the Company’s common stock as the RSUs become vested. On January 12, 2022, 50,000 shares of the Company’s common stock was issued for the RSUs vested during 2021. In October and November 2020, the Company granted 165,000 service-based RSUs to a director vesting the earlier of the expiration of any lock-up period that includes the securities of the Company owned by the Plan participant after the up lift of the Company to a national exchange or January 1, 2023. In November 2020, the Company granted 50,000 performance based RSUs to a consultant vesting over a period of one year. In May 2021, the Company granted 10,000 service based RSUs to an executive officer. In September 2021, the Company granted 125,756 service based RSUs to executive officers and 50,000 service based RSUs to its legal counsel. In October 2021, the Company granted 50,000 service based RSUs to an executive officer. All RSUs granted in 2021 vest the earlier of the expiration of any lock-up period that includes the securities of the Company owned by the Plan participant after the up list of the Company to a national exchange or January 1, 2023. The following table summarizes RSU activity under the Plan for the years ended December 31, 2020 and 2021: RSUs Weighted Average Grant Date Fair Value Per Share Weighted Average Vesting Period Unvested at December 31, 2019 - $ - - Granted 215,000 $ 2.92 1.69 Years Unvested at December 31, 2020 215,000 $ 2.92 1.54 Years Granted 235,756 $ 2.84 1.35 Years Vested (50,000 ) $ 2.99 Unvested at December 31, 2021 400,756 $ 2.86 1.00 Years For the years ended December 31, 2021 and 2020, the Company recorded in stock-based compensation expense $364,057 and none, respectively, of RSU based compensation. The fair value of RSUs granted during the years ended December 31, 2021 and 2020 was $669,750 and $626,800, respectively. As of December 31, 2021, total estimated compensation costs of RSUs granted and outstanding but not yet vested was $932,493 which is expected to be recognized over 1 year. Executive Officers Stock Options and RSUs The Company has 2,470,445 outstanding executive officers stock options exercisable at $0.26341 to $3.38 per share with a weighted average remaining contractual life of 6.9 years as of December 31, 2021 and 2,068,551 outstanding executive stock options exercisable at $0.26341 per share with a weighted average remaining contractual life of 8.7 years as of December 31, 2020. The Company has 185,756 unvested RSUs granted to executive officers with a remaining weighted average vesting period of 1 year as of December 31, 2021. There were no unvested RSUs granted to executive officers as of December 31, 2020. On October 25, 2019, the Company granted Charles Bennington, one of the Company’s former executive officers, options to acquire 24,053 shares of the Company’s common stock under the Plan. The stock options have an exercise price of $0.2635 and vest quarterly over a one-year period commencing January 1, 2020. The stock options have a five-year term. A total of 24,053 vested options were exercised in 2021 and shares have been issued as of December 31, 2021. On October 25, 2019, the Company granted Nick Noceti, the Company’s former Chief Financial Officer, options to acquire 24,053 shares of the Company’s common stock under the Plan. The stock options have an exercise price of $0.2635 and vest quarterly over a two-year period commencing January 1, 2020. The stock options have a five-year term. On termination of services in June of 2020 the vesting period ceased and the period to exercise the vested options expired in 2021 without the vested options being exercised. The options to acquire 24,053 shares were forfeited and cancelled in 2021. On October 25, 2019, the Company entered into an Employment Agreement with Kevin Moore to serve as the Company’s Chief Executive Officer which was amended when he resigned from that position in October 2021. Under the terms of the agreement, the Company granted Kevin Moore stock options under the Plan to acquire 1,058,328 shares of its common stock at an exercise price of $0.2635. The stock options vest in 36 equal monthly installments of 29,398 shares during the term of his Employment Agreement. A total of 764,348 and 411,572 stock options were vested as of December 31, 2021 and December 31, 2020, respectively. None of the vested stock options have been exercised and no shares have been issued as of December 31, 2021 or December 31, 2020. In September 2021, 62,878 RSUs were granted under the Plan for executive services bonus. The RSUs per share weighted average fair value at grant date was $2.95 with a weighted average vesting period of 1 year as of December 31, 2021. The RSUs vest the earlier of the expiration of any lock-up period that includes the securities of the Company owned by the Plan participant after the up lift of the Company to a national exchange or January 1, 2023. On October 25, 2019, the Company entered into an Employment Agreement with David Gandini to serve as the Company’s Chief Revenue Officer and subsequently as the Company’s Chief Executive Office effective October 2021. Under the terms of the agreement, the Company granted David Gandini stock options under its 2019 Equity Compensation Plan to acquire 721,588 shares of its common stock at an exercise price of $0.2635. The stock options vest in 36 equal monthly installments of 20,044 shares during the three-year term of his Employment Agreement. David Gandini was also granted an aggregate of 240,529 additional option shares (the “Pre-Vesting Option Shares”) to vest as follows: (i) 200,439 Pre-Vesting Option Shares representing the monthly vesting option shares for the ten months ended October 31, 2019 to vest on November 1, 2019; and (ii) the remaining 40,090 Pre-Vesting Option Shares representing the monthly vesting option shares for the two months ended December 31, 2019 shall vest on January 1, 2020. The stock options have a ten-year term. A total of 761,675 and 521,146 stock options were vested as of December 31, 2021 and December 31, 2020, respectively. None of the vested stock options have been exercised and no shares have been issued as of December 31, 2021 or December 31, 2020. In September 2021, 62,878 RSUs were granted under the Plan for executive services bonus. The RSUs per share weighted average fair value at grant date was $2.95 with a weighted average vesting period of 1 year as of December 31, 2021. The RSUs vest the earlier of the expiration of any lock-up period that includes the securities of the Company owned by the Plan participant after the up lift of the Company to a national exchange or January 1, 2023. On August 17, 2021, the Company entered into an Employment Agreement with Scott Bennett to serve as the Company’s Executive Vice President of Business Operations beginning on October 18, 2021. Under the terms of the agreement, the Company granted Scott Bennett under the Plan stock options to acquire 100,000 shares of our common stock at an exercise price of $3.07 per share and 50,000 RSUs. The stock options vest in equal quarterly installments over a two-year period during the term of his Employment Agreement. The RSUs per share weighted average fair value at grant date was $2.80. Prior to his hiring as an executive officer, under a prior employment agreement with the Company he was granted in May 2021 under the Plan stock options to acquire 100,000 shares of our common stock at an exercise price of $3.38 and 10,000 RSUs pursuant to a prior consulting arrangement with the Company. The stock options vest in equal monthly installments over a three-year period. The RSUs per share weighted average fair value at grant date was $3.38. A total of 37,500 stock options were vested as of December 31, 2021. None of the vested stock options have been exercised and no shares have been issued as of December 31, 2021. The RSUs weighted average vesting period is 1 year as of December 31, 2021. The RSUs vest the earlier of the expiration of any lock-up period that includes the securities of the Company owned by the Plan participant after the up lift of the Company to a national exchange or January 1, 2023. On October 18, 2021, the Company entered into an Employment Agreement with Michael Watson to serve as the Company’s Executive Vice President of Sales and Marketing and Revenue Officer. Under the terms of the agreement, the Company granted Michael Watson under the Plan stock options to acquire 250,000 shares of our common stock at an exercise price of $3.07 per share. The stock options vest in equal quarterly installments over a two-year period during the term of his Employment Agreement. A total of 31,250 stock options were vested as of December 31, 2021. None of the vested stock options have been exercised and no shares have been issued as of December 31, 2021.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 16. COMMITMENTS AND CONTINGENCIES Operating Leases On October 15, 2019, the Company entered into a short-term lease agreement that is between $2,800 - $2,900 per month and ended on October 31, 2020. The lease was renewed for another twelve months under the same general terms and conditions. The lease was subsequently canceled to accommodate additional space, and a new lease was executed February 26, 2021, effective for a 12-month term beginning March 1, 2021. The lease requires monthly base rent payments of $6,000 and the issuance of 16,000 shares of the Company’s common stock. The value of the common stock of $49,600 is amortized to rent expense on a monthly basis over the lease term. The Company also leases office space for approximately $5,000 per month on a short-term (month to month) basis through a related party that terminates at any time. Rent expense under office leases, including CAM charges, was $158,096 and $63,978 for the years ended December 31, 2021 and 2020, respectively. Legal Proceedings On December 6, 2006, Orange County Valet and Security Patrol, Inc. filed a lawsuit against us in Orange County California State Superior Court for Breach of Contract in the amount of $11,164. A default judgment was taken against us in this matter. In mid-2013, we learned the Plaintiff’s perfected the judgment against us, but we have not heard from the Plaintiffs as of December 2021. As of December 31, 2021, the Company has accrued $11,164 plus accrued interest of approximately $18,000. In the event we pay any money related to this lawsuit, IDTEC agreed, in connection with us closing the asset purchase transaction with IDTEC, to pay the amount for us in exchange for shares of our common stock. We had one outstanding judgment against us involving a past employee of the Company. The matter was under the purview of the State of California, Franchise Tax Board, Industrial Health and Safety Collections. We owed $28,786 plus accrued interest of approximately $53,000, which had been accrued as of December 31, 2020, to our ex-employee for unpaid wages under these Orders. On March 8, 2021, we received an Acknowledgement of Satisfaction of Judgement-Full by the California Court that the judgement has been settled with a payment of approximately $85,000 including accrued interest through settlement date and legal fees of approximately $3,000. IDTEC agreed, in connection with us closing the asset purchase transaction with IDTEC, to pay the amounts for us in exchange for shares of our common stock.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
INCOME TAXES
INCOME TAXES	NOTE 17. INCOME TAXES Deferred income taxes arise from the temporary differences between financial statement and income tax recognition of net operating losses. These loss carryovers are limited under the Internal Revenue Code should a significant change in ownership occur. For the years ended December 31, 2021 and 2020, the Company incurred net losses and therefore has no tax liability. The Company began operations in 2007 and has net operating loss carry-forwards of approximately $18,300,000 that will be carried forward and can be used through the year 2040 and beyond to offset future taxable income. In the future, the cumulative net operating loss carry forward for income tax purposes may differ from the cumulative financial statement loss due to timing differences between financial and tax reporting. At December 31, 2021 and 2020, the Company has net operating loss carry forwards of approximately $18,300,000 and $13,300,000, respectively, that may be offset against future taxable income, if any. These carry-forwards are subject to review by the Internal Revenue Service. As of December 31, 2021 and 2020, the deferred tax asset of approximately $4,129,000 and $2,830,000, respectively, created by the net operating losses has been offset by a 100% valuation allowance because the likelihood of realization of the tax benefit cannot be determined. The change in the valuation allowance in 2021 and 2020 was approximately $1,299,000 and $998,000, respectively. There is no current or deferred tax expense for the years ended December 31, 2021 and 2020. The Company has not filed its tax returns for the years ended 2012 through 2021; however, management believes there are no taxes due as of December 31, 2021 and 2020. The Company includes interest and penalties arising from the underpayment of income taxes in general and administrative expense in the consolidated statements of operations. The provision for Federal income tax consists of the following for the years ended December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Income tax benefit attributable to: Net loss $ (7,870,378 ) $ (29,982,222 ) Permanent differences 2,924,431 1,830,697 Valuation allowance 4,945,947 28,151,525 Net provision for income tax $ - $ - The cumulative tax effect at the expected federal tax rate of 21% of significant items comprising our net deferred tax amount is as follows on December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Deferred tax asset attributable to: Net operating loss carry forward $ 3,212,000 $ 2,163,000 Valuation allowance ( 3,212,000 ) (2,163,000 ) Net deferred tax asset $ - $ - The cumulative tax effect at the expected state tax rate of 5% of significant items comprising our net deferred tax amount is as follows on December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Deferred tax asset attributable to: Net operating loss carry forward $ 917,000 $ 667,000 Valuation allowance ( 917,000 ) (667,000 ) Net deferred tax asset $ - $ - Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $18,300,000 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be further limited to use in future years. The Company has identified the United States Federal tax returns as its “major” tax jurisdiction. The United States Federal tax return years 2012 – 2021 are still subject to tax examination by the United States Internal Revenue Service; however, we do not currently have any ongoing tax examinations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 18. SUBSEQUENT EVENTS The Company has evaluated subsequent events for recognition and disclosure through March 11, 2022, which is the date the consolidated financial statements were available to be issued. Effective January 1, 2022, the Company entered into an Executive Employment Agreement with Jerry Wenzel to serve as our Chief Financial Officer. Under the terms of his Employment Agreement, Mr. Wenzel will perform services that are customary and usual for a chief financial officer, in exchange for: (i) an annual base salary of $175,000, (ii) incentive stock options under our 2019 Equity Incentive Plan to acquire 200,000 shares of our common stock, at an exercise price of $2.585, which is equal to 110% of the fair market value of our common stock on January 10, 2022 (the date the options were eligible to be issued under Mr. Wenzel’s Employment Agreement), with the stock options to vest in 8 equal quarterly installments of 25,000 shares during the two-year term of the Employment Agreement, with a ten year term, and (iii) 50,000 RSUs under our 2019 Equity Incentive Plan, which vest the earlier of the expiration of any lock-up period that includes the securities of the Company owned by the Plan participant after the up lift of the Company to a national exchange or January 1, 2023. On January 7, 2022, our stockholders approved an amendment to our Articles of Incorporation to effect a reverse stock split of our outstanding common stock at a ratio between of 1-for-2 and 1-for-3 in connection with our planned listing on Nasdaq. On March 4, 2022 the Board of Directors approved the reverse split ratio of 1-for-3 with the anticipated effective date of the reverse split on or about March 28, 2022, Also on January 7, 2022, our stockholders also approved an amendment to our 2019 Equity Incentive Plan to increase the shares authorized to be issued under the Plan from 3,848,467 shares to 5,200,000 shares. On January 12, 2022 the Company issued 50,000 shares of its common stock for RSUs vested (see Note 15) during 2021. On January 18 and 21, 2022 the Company entered into consulting agreements to provide strategic advisory and digital marketing services. In addition to the cash payment requirements for services provided, the agreements include the issuance of 175,000 and 98,000 shares of common stock, respectively, on a post reverse split basis within 15 days of our stock being listed on Nasdaq. On March 1, 2022 the Board of Directors approved the designation of 3,000,000 shares of the Company’s Preferred Stock as “Series B Convertible Preferred Stock”. The Series B Convertible Preferred Stock shares are to be issued in exchange for 1,000,000 shares of the Company’s common stock held by the Company’s CEO David Gandini and 2,000,000 shares of the Company’s common stock held by IDTEC SPV, LLC, an entity controlled by a beneficial owner of the Company. The Company entered into the Share Exchange Agreements to provide certain changes to its capital structure in connection with the planned underwriting offering and potential listing on Nasdaq. The rights and preferences of the Series B Convertible Preferred Stock are as follows: (a) dividends shall not be mandatory or cumulative, (b) liquidation preference over the Company’s common stock, (c) each share of Series B Convertible Preferred Stock shall be convertible, at the option of the holder, beginning on the date that is six months from the date the Holder acquired the shares of Series B Convertible Preferred Stock, and without the payment of additional consideration by the holder , into one share of common stock, (d) no redemption rights by the Company, (e) no call rights by the Company, and (f) each share of Series B Convertible Preferred Stock will vote on an “as converted” basis. On March 3, 2022 the Company authorized the issuance of 23,750 shares of common stock under the terms of a $47,500 convertible note payable (see Note 10) issued March 6, 2020 with interest at 5%, due March 6, 2022 and convertible at $2 per share.

ORGANIZATION OPERATIONS AND SUM

ORGANIZATION OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
ORGANIZATION OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Debt Issuance Costs	Debt issuance costs incurred in connection with the issuance of debt are capitalized and amortized to interest expense over the term of the debt using the effective interest method. The unamortized amount is presented as a reduction of debt on the balance sheet.
Preferred Stock	We apply the guidance enumerated in ASC 480, Distinguishing Liabilities from Equity,
Minority Interest (Noncontrolling Interest)	A subsidiary of the Company has minority members representing ownership interests of 1.38% at December 31, 2021 and December 31, 2020. The Company accounts for these minority, or noncontrolling interests, pursuant to ASC 810-10-65 whereby gains and losses in a subsidiary with a noncontrolling interest are allocated to the noncontrolling interest based on the ownership percentage of the noncontrolling interest, even if that allocation results in a deficit noncontrolling interest balance.
Impairment of Long-Lived Assets	Long-lived assets and identifiable intangibles held for use are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the sum of undiscounted expected future cash flows is less than the carrying amount of the asset or if changes in facts and circumstances indicate, an impairment loss is recognized and measured using the asset’s fair value. The Company recognized an impairment loss of none and $25,320,555 during the years ended December 31, 2021 and 2020, respectively.
Stock-based Compensation	The Company follows the guidance of the accounting provisions of ASC 718, Share-based Compensation
Research and Development	The Company accounts for its research and development costs pursuant to ASC 730, whereby it requires the Company to disclose the amounts of costs for company and customer-sponsored research and development activities, if material. Research and development costs are expensed as incurred. The Company incurred research and development costs as it acquired new knowledge to bring about significant improvements in the functionality and design of its SOBR products. Research and development costs were $1,198,780 and $633,050 during the years ended December 31, 2021 and December 31, 2020, respectively.
Advertising and Marketing Costs	Advertising and marketing costs are charged to operations as incurred. Advertising and marketing costs were $104,738 and $96,637 during the years ended December 31, 2021 and December 31, 2020, respectively.
Income Tax	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740, deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company has a deferred tax asset of approximately $4,129,000 and $2,830,000 that is offset by a 100% valuation allowance at December 31, 2021 and December 31, 2020, respectively. Therefore, the Company has not recorded any deferred tax assets or liabilities at December 31, 2021 and December 31, 2020.
Net Loss Per Share	Basic net loss per share is computed by dividing the net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share gives the effect to all dilutive potential common shares outstanding during the period, including stock options, warrants and convertible instruments. Diluted net loss per share excludes all potentially issuable shares if their effect is anti-dilutive. Because the effect of the Company’s dilutive securities is anti-dilutive, diluted net loss per share is the same as basic loss per share for the periods presented.
Concentration of Risk	Credit Risk – Concentration of Suppliers
Related Parties	Related parties are any entities or individuals that, through employment, ownership or other means, possess the ability to direct or cause the direction of the management and policies of the Company.
Recent Issued Accounting Guidance	In December 2019, 2019 12, Income Taxes (Topic 740 ): Simplifying the Accounting for Income Taxes ASU 2019 -12 2019 12 740 In August 2020, 2020 06, Debt Debt with Conversion and Other Options ( Subtopic 470-20 ) and Derivatives and Hedging Contracts in Entity s Own Equity (Subtopic 815-40 ): Accounting for Convertible Instruments and Contracts in an Entity s Own Equity December 15, 2021, The Company has reviewed other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoptions of any such pronouncements will be expected to cause a material impact on its financial condition or the results of operations.
Correction of Error	While preparing financial statements for periods in 2021, the Company discovered an error in the statement of operations for the year ended December 31, 2020. The error related to the presentation of the loss on disposal of property and equipment and asset impairment adjustment in accordance with ASC 360-10-45. Loss on disposal of property and equipment and asset impairment adjustment of $39,434 and $25,320,555, respectively, were presented as other income/expense-net, instead of as operating expenses. As a result, loss from operations for the year ended December 31, 2020, was understated by $25,359,989 and other income/expenses-net was overstated by the same amount. The errors had no effect on the net loss or net loss per share for the year ended December 31, 2020. As a result of this correction, the statement of operations for the year ended December 31, 2020 in the accompanying financial statements has been retroactively restated.
Basis of Presentation	The accompanying audited consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) as promulgated in the United States of America and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for the presentation of annual financial information. In management’s opinion, the audited consolidated financial statements reflect all adjustments (including reclassifications and normal recurring adjustments) necessary to present fairly the financial position for the years ended December 31, 2021 and December 31, 2020, and results of operations and cash flows for the years ended December 31, 2021 and December 31, 2020.
Principles of Consolidation	The accompanying audited consolidated financial statements include the accounts of the Company and its majority owned subsidiary, TransBiotec-CA. We have eliminated all intercompany transactions and balances between entities consolidated in these audited financial statements.
Use of Estimates	The preparation of audited consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect 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. Specifically, such estimates were made by the Company for the valuation of the derivative liabilities, beneficial conversion feature expenses and intellectual technology. Actual results could differ from those estimates.
Financial Instruments	Pursuant to Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures Financial Instruments Level Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets: quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist primarily of cash, accounts payable, accrued expenses, accrued interest payable, related party payables, notes payable, convertible debentures, and other liabilities. Pursuant to ASC 820 and 825, the fair value of our derivative liabilities is determined based on “Level 3” inputs. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table presents assets and liabilities that are measured and recognized at fair value as of December 31, 2021 and December 31, 2020: December 31, 2021 Level 1 Level 2 Level 3 Derivative liabilities $ - $ - $ 1,040,000 December 31, 2020 Level 1 Level 2 Level 3 Derivative liabilities $ - $ - $ -
Cash	The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents. The Company does not have any cash equivalents as of December 31, 2021 and December 31, 2020.
Inventory	Inventory is valued at the lower of cost or net realizable value. The cost of substantially all the Company’s inventory is determined by the FIFO cost method. Inventory is comprised primarily of finished products intended for sale to customers. The Company evaluates the need for reserves for excess or obsolete inventory determined primarily based upon estimates of future demand for the Company’s products. At December 31, 2021 the Company had no reserves for obsolescence.
Prepaid Expenses	Amounts incurred in advance of contractual performance or coverage periods are recorded as prepaid assets and recognized as expense in the period service or coverage is provided.
Beneficial Conversion Features	From time to time, the Company may issue convertible notes that may contain a beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid-in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.
Derivative Instruments	The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instruments are initially recorded at their fair values and are then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations under other income (expense). The accounting treatment of derivative financial instruments requires that the Company record the embedded conversion option at its fair value as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. As a result of entering into warrant agreements, for which such instruments contained a variable conversion feature with no floor, the Company has adopted a sequencing policy in accordance with ASC 815-40-35-12 whereby all future instruments may be classified as a derivative liability with the exception of instruments related to share-based compensation issued to employees or directors. For stock-based derivative financial instruments, the Company uses a Monte Carlo Simulation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date.

ORGANIZATION OPERATIONS AND S_2

ORGANIZATION OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
ORGANIZATION OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Schedule of assets and liabilities	December 31, 2021 Level 1 Level 2 Level 3 Derivative liabilities $ - $ - $ 1,040,000 December 31, 2020 Level 1 Level 2 Level 3 Derivative liabilities $ - $ - $ -

ASSET PURCHASE (Tables)

ASSET PURCHASE (Tables)	12 Months Ended
	Dec. 31, 2021
ASSET PURCHASE
Summary of closing transactions	Property and equipment $ 47,725 Intangible assets 29,175,230 Total assets $ 29,222,955 Net purchase (fair value of stock issued, warrants and notes payable) $ 29,222,955

PREPAID EXPENSES (Tables)

PREPAID EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2021
PREPAID EXPENSES
Schedule of prepaid expenses	December 31, 2021 December 31, 2020 Insurance $ 4,286 $ 3,370 Consulting services - 111,860 Rent 8,267 - Prepaid expenses $ 12,553 $ 115,230

PROPERTY AND EQUIPMENT (Table)

PROPERTY AND EQUIPMENT (Table)	12 Months Ended
	Dec. 31, 2021
PROPERTY AND EQUIPMENT (Table)
Summary of property plant and equipment	December 31, 2020 Robotics and testing equipment $ 46,200 Office furniture and equipment 1,525 47,725 Accumulated depreciation (7,340 ) Net property and equipment disposed (40,385 ) Property and equipment, net $ 0

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
INTANGIBLE ASSETS
Summary of Intangible Assets	Gross Carrying Accumulated Net Intangible Amortization Period Amount Amortization Asset (in years) SOBR Safe Intellectual Technology $ 3,854,675 $ 610,318 $ 3,244,357 10 Gross Carrying Accumulated Net Intangible Amortization Period Amount Amortization Asset (in years) SOBR Safe Intellectual Technology $ 3,854,675 $ 224,854 $ 3,629,821 10
Schedule of estimated future amortization expense	2022 2023 2024 2025 2026 Thereafter $ 385,467 $ 385,467 $ 385,467 $ 385,467 $ 385,467 $ 1,317,022

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2021
ORGANIZATION OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Schedule of Accrued expenses	December 31, 2021 December 31, 2020 Registration rights damages (see Note 9) $ 189,663 $ - Consulting services 163,647 163,647 Taxes and other 110,590 149,388 Accrued expenses $ 463,900 $ 313,035

CONVERTIBLE DEBENTURE PAYABLE (

CONVERTIBLE DEBENTURE PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
Schedule of debenture payable	December 31, 2021 December 31, 2020 Convertible Debenture Payable with Detached Free-standing Warrant $ 3,048,781 $ - Unamortized Debt Discount (1,291,882 ) - Net Convertible Debenture Payable $ 1,756,899 $ -

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2021
NOTES PAYABLE
Schedule of notes payables - related parties	December 31, 2021 December 31, 2020 Convertible Notes Payable with Detached Free-standing Warrants $ 1,000,000 $ - Conventional Non-Convertible Notes Payable 11,810 11,810 Unamortized Debt Discount (645,547 ) - Net Related Party Notes Payable $ 366,263 $ 11,810 Current Portion (11,810 ) (11,810 ) Net Long-Term Portion $ 354,453 $ -
Schedule of notes payables - non related parties	December 31, 2021 December 31, 2020 Convertible Notes Payable with Detached Free-standing Warrants $ 1,005,000 $ - Convertible Notes Payable 56,683 56,683 Conventional Non-Convertible Notes Payable 42,500 42,500 Notes Payable with Detached Free-standing Warrants 5,000 5,000 Unamortized Debt Discount (648,580 ) - Net Non-Related Party Notes Payable $ 460,603 $ 104,183 Current Portion (104,183 ) (79,183 ) Net Long-Term Portion $ 356,420 $ 25,000

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2021
DERIVATIVE LIABILITY
Schedule of activity of derivative liability	Balance at December 31, 2019 $ 60,650 Fair value adjustments (including settlements) (60,650 ) Balance at December 31, 2020 $ - Balance at December 31, 2020 $ - Fair value of derivatives issued 980,000 Fair value adjustments 60,000 Balance at December 31, 2021 $ 1,040,000

STOCK WARRANTS AND STOCK OPTION

STOCK WARRANTS AND STOCK OPTIONS (Tables)	12 Months Ended
	Dec. 31, 2021
STOCK WARRANTS AND STOCK OPTIONS (Tables)
Schedule of fair value of non-employee stock/warrants	December 31, 2021 December 31, 2020 Exercise Price $ 3.00-$2.00 $ 0.50-$2.00 Dividend Yield 0 % 0 % Volatility 120%-158 % 153% - 154 % Risk-free Interest Rate 0.14%- 0.98 % 0.19% – 0.29 % Life of Warrants 2-5 Years 5 Years Warrants Outstanding Number of Shares Exercise Price Per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price Per Share Aggregate Intrinsic Value Balance at December 31, 2019 598,414 $ 0.13304 -1.039375 3.97 Years $ 0.3592 $ 1,276,870 Warrants Granted 440,000 $ 0.50 – 2.00 4.41 Years $ 0.9091 $ 898,000 Warrants Exercised (454,097 ) $ 0.13304 - 0.15299 $ 0.1451 Warrants Expired - Balance at December 31, 2020 584,317 $ 0.50 – 2.00 3.80 Years $ 0.9413 $ 1,173,737 Warrants Outstanding Number of Shares Exercise Price Per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price Per Share Aggregate Intrinsic Value Balance at December 31, 2020 584,317 $ 0.50 – 2.00 3.80 Years $ 0.9413 $ 1,173,737 Warrants Granted 2,222,012 $ 3.00-2.00 3.15 Years $ 2.45 $ 1,152,852 Warrants Exercised (176,938 ) $ 0.50 $ 0.50 Warrants Expired/Forfeited (120,000 ) $ 2.00 $ 2.00 Balance at December 31, 2021 2,509,391 $ 0.50 – 3.00 3.04 Years $ 2.26 $ 1,784,838
Schedule of fair value of stock options	December 31, 2021 December 31, 2020 Exercise Price $ 2.77-3.58 $ 1.645-3.30 Dividend Yield 0 % 0 % Expected Volatility 138%-198 % 162%-181 % Risk-free Interest Rate 0.10%-0.79 % 0.19%-0.43 % Expected Life 2.7- 6.2 years 1-2.7 years
Schedule of outstanding options	Options Outstanding Number of Shares Exercise Price Per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price Per Share Aggregate Intrinsic Value Balance at December 31, 2019 2,381,240 $ 0.2634 – 1.039 9.00 Years $ 0.2761 $ 5,238,080 Granted 71,894 $ 1.65-3.30 2.39 Years $ 2.15 $ 57,815 Exercised (45,906 ) $ 1.039 Cancelled/Expired/Forfeited - - Balance at December 31, 2020 2,407,228 $ 0.2634 – 3.30 7.86 Years $ 0.3359 $ 6,292,844 Options Outstanding Number of Shares Exercise Price Per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price Per Share Aggregate Intrinsic Value Balance at December 31, 2020 2,407,228 $ 0.2634 – 3.30 7.86 Years $ 0.3359 $ 6,292,844 Granted 1,160,000 $ 2.77 – 3.58 3.87 Years $ 3.23 $ (301,815 ) Exercised (73,106 ) $ 0.2634 $ 0.2634 Cancelled/Expired/Forfeited (334,053 ) $ 0.2634-3.29 $ 2.86 Balance at December 31, 2021 3,160,069 $ 0.26342 – 3.58 6.21 Years $ 1.13 $ 5,804,517 Exercisable at December 31, 2020 1,252,474 $ 0.2634 – 3.300 7.4 Years $ 0.3165 $ 3,299,006 Exercisable at December 31, 2021 1,906,827 $ 0.26342 – 3.58 6.7 Years $ 0.5287 $ 4,655,089
Restricted Stock Units	RSUs Weighted Average Grant Date Fair Value Per Share Weighted Average Vesting Period Unvested at December 31, 2019 - $ - - Granted 215,000 $ 2.92 1.69 Years Unvested at December 31, 2020 215,000 $ 2.92 1.54 Years Granted 235,756 $ 2.84 1.35 Years Vested (50,000 ) $ 2.99 Unvested at December 31, 2021 400,756 $ 2.86 1.00 Years

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
INCOME TAXES (Tables)
Schedule of provision for income tax	December 31, 2021 December 31, 2020 Income tax benefit attributable to: Net loss $ (7,870,378 ) $ (29,982,222 ) Permanent differences 2,924,431 1,830,697 Valuation allowance 4,945,947 28,151,525 Net provision for income tax $ - $ -
Schedule of deferred tax asset	December 31, 2021 December 31, 2020 Deferred tax asset attributable to: Net operating loss carry forward $ 3,212,000 $ 2,163,000 Valuation allowance ( 3,212,000 ) (2,163,000 ) Net deferred tax asset $ - $ - December 31, 2021 December 31, 2020 Deferred tax asset attributable to: Net operating loss carry forward $ 917,000 $ 667,000 Valuation allowance ( 917,000 ) (667,000 ) Net deferred tax asset $ - $ -

ORGANIZATION OPERATIONS AND S_3

ORGANIZATION OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Derivative liabilites	$ 1,040,000	$ 0
Level 1 [Member]
Derivative liabilites	0	0
Level 2 [Member]
Derivative liabilites	0	0
Level 3 [Member]
Derivative liabilites	$ 1,040,000	$ 0

ORGANIZATION OPERATIONS AND S_4

ORGANIZATION OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended	12 Months Ended
	May 21, 2020	Mar. 23, 2020	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Research and development costs			$ 566,655	$ 1,198,780	$ 633,050
Impairment loss				25,320,555	25,320,555
Deferred tax asset				4,129,000	2,830,000
Advertising and marketing costs				$ 104,738	$ 96,637
Valuation allowance, percentage				100.00%	100.00%
Ownership interest, percentage			1.38%	1.38%	1.38%
Common stock, shares authorized			100,000,000	100,000,000	100,000,000
Common stock, par value			$ 0.00001	$ 0.00001	$ 0.00001
Loss from operation				$ (5,555,234)	$ (28,269,589)
Annual Meeting of Shareholders [Member]
Common stock, shares authorized		100,000,000	800,000,000	800,000,000
Common stock, par value		$ 0.00001	$ 0.00001	$ 0.00001
Description of reverse stock split	The effective dates of the above actions were June 5, 2020 and April 20, 2020, respectively, and the actual reverse stock split ratio was 1-for-33.26	reverse stock split of the Company’s outstanding common stock at a ratio between 1-for-32 and 1-for-35 (with the exact ratio to be determined by the directors in their sole discretion without further approval by the shareholders
Property, Plant and Equipment [Member]
Loss from operation			$ (39,434)	$ (25,320,555)	$ (25,359,989)

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
GOING CONCERN
Accumulated deficit	$ (57,471,492)	$ (49,601,220)
Gross proceeds from offerings	15,000,000
Net cash used in operating activities	$ (3,688,302)	$ (2,191,533)

ASSET PURCHASE (Details)

ASSET PURCHASE (Details)	Jun. 05, 2020USD ($)
ASSET PURCHASE
Property and equipment	$ 47,725
Intangible assets	29,175,230
Total assets	29,222,955
Net purchase (fair value of stock issued, warrants and notes payable)	$ 29,222,955

ASSET PURCHASE (Details Narrati

ASSET PURCHASE (Details Narrative) - USD ($)	Jun. 05, 2020	Dec. 31, 2021	Dec. 31, 2020	May 31, 2021	Mar. 31, 2021
Liability required	$ 125,000	$ 158,000
Exercise price per share	$ 0.50
Market price of shares	$ 27,120,000
Assets purchase upon shares issued	$ 29,222,955	$ 1,407,051
Assets purchase upon shares issued, shares	12,000,000
Common stock issuable upon exercise of warrant, shares		320,000
Asset impairment charges loss		$ 25,320,555
Fair value of warrants issued		$ 695,454
Description of fair value of assets evaluation		assets acquired based on market estimates for property and equipment and discounted net cash flow for the SOBR Safe intellectual technology. The present value of the discounted cash flow utilized a 75% discount, which included a 25% risk return premium, over an estimated five-year net revenue stream expected to be derived from the technology acquired
Convertible Notes Payable	$ 125,000			$ 225,000	$ 275,000
IDTEC [Member] | Asset Purchase Agreement [Member]
Convertible Notes Payable		$ 1,485,189
Common stock, shares issued upon assets purchase	12,000,000	12,000,000	12,000,000
Shares outstanding on stock split	8,000,000
Reduction in authorized common stock	100,000,000
Convertible notes, conversion price		$ 0.50
Interest rate		10.00%

PREPAID EXPENSES (Details)

PREPAID EXPENSES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
ASSET PURCHASE
Insurance	$ 4,286	$ 3,370
Consulting services	0	111,860
Rent	8,267	0
Prepaid expenses	$ 12,553	$ 115,230

PREPAID EXPENSES (Details Narra

PREPAID EXPENSES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Stock based compensation expense	$ 110,000	$ 33,000
Rent	158,096	$ 63,978
Lease Agreement [Member]
Prepaid expenses with common shares	$ 49,600
Common stock issued	87,500
Additional common stock issued	16,000
Common stock value	$ 142,714
Rent	$ 6,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details)	Dec. 31, 2021USD ($)
Net property and equipment disposed	$ (40,385)
Property and equipment, gross	47,725
Accumulated depreciation	(7,340)
Property and equipment, net	0
Robotics and testing equipment [Member]
Property and equipment, gross	46,200
Office furniture and equipment [Member]
Property and equipment, gross	$ 1,525

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Depreciation	$ 7,340	$ 7,340
Property, Plant and Equipment [Member]
Estimated useful life	3 years

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Intangible assets, net	$ 3,244,357	$ 3,629,821
Intellectual Technology [Member]
Amortization Period	10 years	10 years
Intangible assets, gross	$ 3,854,675	$ 3,854,675
Accumulated amortization	610,318	224,854
Intangible assets, net	$ 3,244,357	$ 3,629,821

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1)	Dec. 31, 2021USD ($)
INTANGIBLE ASSETS
2022	$ 385,467
2023	385,467
2024	385,467
2025	385,467
2026	385,467
Thereafter	$ 1,317,022

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INTANGIBLE ASSETS
Amortization and depreciation expense	$ 385,464	$ 224,854

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 07, 2020	Jun. 05, 2020	May 04, 2020	Apr. 07, 2020	Apr. 06, 2020	Jan. 03, 2020	Jul. 02, 2015	May 31, 2021	Mar. 31, 2021	Mar. 30, 2021	Mar. 23, 2020	Jan. 30, 2020	Jan. 16, 2020	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Feb. 12, 2021	Mar. 08, 2017	Jul. 01, 2015	Dec. 06, 2006
Exercise prices																				$ 112,871
Warrants purchased			320,000														250,000
Convertible notes payable		$ 125,000						$ 225,000	$ 275,000
Debt conversion rate				$ 4.9	$ 3.326			$ 3	$ 3			$ 3.326								$ 3.326
Debt amount after debt forgiveness																				$ 31,662
Issuance of convertible notes payable									350,000
Indirect interest amount recieved								$ 50,000	$ 200,000
Acquired shares																				969,601
Common stock, shares issued														26,335,665	25,981,203	25,922,034	26,335,665	25,922,034
Gain on related party debt conversion	$ 42,000													$ 0	$ 0	$ 0	$ 0	$ (224,166)
Debt conversion, converted instrument, shares issued, shares																	45,268
Accrued interest														$ 463,900	$ 306,071	$ 313,035	$ 463,900	$ 313,035		$ 38,199		$ 18,000
Debt amount																				74,672
Warrants exercise price		$ 0.50
Director [Member]
Convertible notes payable								400,000
IDTEC [Member]
Warrants purchased		320,000								320,000
Debt conversion, converted instrument, shares issued, shares																	12,000,000
Settelment of outstanding amount										$ 88,469
Warrants exercise price		$ 0.50								$ 0.50
Settlement of outstanding judgement																	$ 88,470
Common stock issue for settlement																	176,938
Lanphere Law Group [Member] | December 3 2014 [Member]
Accrued interest																				38,199
Debt amount																				$ 74,672
Lanphere Law Group [Member] | Stock Purchase Plan One [Member]
Debt conversion rate						$ 3.326
Common stock, shares issued						273,700
Gain on related party debt conversion							$ 108,000
Debt conversion, converted instrument, shares issued, shares						9,520
Debt amount																					$ 214,334
Common stock issue for settlement						180,397
Reduction in related party debt						$ 66,000
Debt instrument principal value, after forgivness						$ 31,662															106,335
Due date notes payable							Dec. 2, 2015
Debt Instrument, Forgiveness																					$ 108,000
Acquired additional shares of common stock						454,097
Purchase price of additional shares of common stock						$ 66,000
Conversion price						$ 0.133
Common stock issued price per share						0.153
Lanphere Law Group [Member] | Stock Purchase Plan Two [Member]
Debt conversion rate						$ 3.326
Gain on related party debt conversion						$ 52,000
Debt conversion, converted instrument, shares issued, shares						63,225
Accrued interest						$ 40,679
Reduction in related party debt						169,606
Purchase price of shares issued						$ 210,285
Lanphere Law Group [Member] | Stock Purchase Plan Three [Member]
Debt conversion rate													$ 3.326
Gain on related party debt conversion													$ 222,000
Debt conversion, converted instrument, shares issued, shares													214,883
Reduction in related party debt													$ 714,700
Purchase price of shares issued													$ 714,700
Vemon Justus [Member] | Stock Purchase Plan One [Member]
Debt conversion rate						$ 3.326
Gain on related party debt conversion						$ 70,000
Debt conversion, converted instrument, shares issued, shares						84,963
Accrued interest						$ 102,587
Reduction in related party debt						180,001
Purchase price of shares issued						$ 282,588
Devdatt Mishal [Member] | Stock Purchase Plan One [Member]
Debt conversion rate												$ 0.91465
Gain on related party debt conversion												$ 144,000
Debt conversion, converted instrument, shares issued, shares												499,965
Accrued interest												$ 186,341
Reduction in related party debt												270,300
Purchase price of shares issued												$ 456,641
Prakash Gadgil [Member] | Stock Purchase Plan One [Member]
Debt conversion rate											$ 3.326
Gain on related party debt conversion											$ 1,000
Debt conversion, converted instrument, shares issued, shares											586
Reduction in related party debt											$ 1,950
Purchase price of shares issued											$ 1,950
Nick Noceti [Member]
Debt conversion rate					$ 3.326
Common stock, shares issued					38,437
Gain on related party debt conversion					$ 49,000
Reduction in related party debt					127,480
Purchase price of shares issued					$ 127,840
Charles Bennington [Member]
Debt conversion rate				$ 1.41
Common stock, shares issued				6,831
Gain on related party debt conversion				$ 2,000
Reduction in related party debt				9,656
Purchase price of shares issued				$ 9,656				$ 3	$ 3
David Gandini [Member]
Working capital																			$ 30,000
Unseured note interest rate																			0.00%

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
ACCRUED EXPENSES
Registration rights damages	$ 189,663	$ 0
Consulting services	163,647	163,647
Taxes and other	110,590	149,388
Accrued expenses	$ 463,900	$ 313,035

CONVERTIBLE DEBENTURE PAYABLE_2

CONVERTIBLE DEBENTURE PAYABLE (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
Convertible Debenture Payable with Detached Free-standing Warrant	$ 3,048,781	$ 0
Unamortized Debt Discount	(1,291,882)	0
Net Convertible Debenture Payable	$ 1,756,899	$ 0

CONVERTIBLE DEBENTURE PAYABLE_3

CONVERTIBLE DEBENTURE PAYABLE (Details Narrative)	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
INTANGIBLE ASSETS
Warrants issued to purchase common shares | shares	1,219,512
Debenture conversion description	The Debenture is convertible voluntarily by the Purchaser at any time into shares of our common stock, at the lesser of $2.50, representing 100% of the closing price of our common stock on the trading day immediately prior to the Closing Date, or 75% of the average VWAP of our common stock during the 5 trading day period immediately prior to the conversion date (the “Conversion Price”), or automatically upon the occurrence of a single public offering of our common stock which results in the listing of our common stock on a national securities exchange as defined in the Exchange Act (the “Qualified Offering”) into shares of our common stock at the lesser of the Conversion Price, or 75% of the offering price of the securities offered in the Qualified Offering
Debt face amount	$ 3,048,781
Proceeds from financing transition	$ 2,500,000
OID percentage	18.00%
Exercise price | $ / shares	$ 2
Adjusted exercise price | $ / shares	$ 1
Partial liquidated damages description	the Company shall pay to the Purchaser as partial liquidated damages equal to the product of 2% of the principal amount not to exceed 24% of the aggregate principal. If the Company fails to pay the liquidated damages within seven days after the date payable, the Company will pay interest at 18% until such amounts are paid in full
unamortized discount and issuance costs	$ 423,782
Conversion feature debt discount	980,000
Amortization of interest	$ 514,365
Outstanding warrants | shares	1,219,512
Fair market value of stock warrants	$ 847,048
Unamortized discount	402,465
Interest expense	444,583
Original Issue Discount	548,781
Debt issuance costs	275,000
Unpaid damages and estimated related costs	189,700
Interest expense related to the Original Issue Discount and debt issuance costs	$ 399,999

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Net Long-Term Portion	$ 354,453	$ 0
Net Related Party Notes Payable Current Portion	(11,810)	(11,810)
Related Party Notes Payable [Member]
Net Long-Term Portion	11,810	11,810
Notes Payable with Detached Free-standing Warrants	1,000,000	0
Unamortized Discount	(645,547)	0
Net Related Party Notes Payable	$ 366,263	$ 11,810

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Dec. 31, 2021	May 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 05, 2020
Current portion	$ (104,183)			$ (79,183)
Net long term Non-Related Party Notes Payable	356,420			25,000
Convertible Notes Payable		$ 225,000	$ 275,000		$ 125,000
Unamortized Debt Discount	1,291,882			0
Non-Related Party Notes Payable [Member]
Convertible Notes Payable with Detached Free-standing Warrants	1,005,000			0
Convertible Notes Payable	56,683			56,683
Conventional Non-Convertible Notes Payable	42,500			42,500
Notes Payable with Detached Free-standing Warrants	5,000			5,000
Unamortized Debt Discount	648,580			0
Net Non-Related Party Notes Payable	$ 460,603			$ 104,183

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Dec. 07, 2020	May 12, 2020	Nov. 15, 2020	Jun. 05, 2020	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	May 31, 2021	Mar. 31, 2021	Apr. 07, 2020	Apr. 06, 2020	Jan. 30, 2020	Aug. 08, 2019	Mar. 08, 2017
Proceed received from commercial bank		$ 41,665
Interest expenses for related party notes									$ 85,397	$ 98,313
Loan payment, description		The loan requires interest at 1% and 18 monthly payments of principal and interest beginning December 5, 2020
Gain on loan extinguishment	$ 42,000				$ 0	$ 0	$ 0		0	(224,166)
Accrued interest	$ 242				252,110		134,444		252,110	134,444
Interest expense					$ 227,475		$ 41,622		$ 1,420,063	$ 141,512
Outstanding warrants					144,317		144,317		144,317	144,317						144,317
Note payable conversion price per share											$ 3	$ 3	$ 4.9	$ 3.326	$ 3.326		$ 3.326
Convertible Notes Payable					$ 3,048,781		$ 0		$ 3,048,781	$ 0
Unamortized discount					1,291,882		0		1,291,882	0
Convertible debt, conversion, principal amount																	$ 74,672
Notes Payable with Warrants
Accrued interest					$ 83,953		40,739		$ 83,953	40,739
Convertible notes payable										280,119
Purchase price										$ 320,858
Interest rate					5.00%				5.00%
Common stock shares issued										602,000
Non-convertible Notes Payable
Accrued interest							232,698			$ 232,698
Convertible notes payable										316,613
Purchase price										$ 549,311
Interest rate					5.00%				5.00%
Common stock shares issued										343,000
Non-Convertible Notes Payable Two [Member]
Interest expense									$ 98,647	$ 17,415
Interest rate									0.00%
Convertible debt, conversion, principal amount							11,810			11,810
Outstanding note payable					$ 11,810				$ 11,810
Related Party Notes Payable [Member]
Interest expense									$ 190,283
Outstanding warrants					1,000,000				1,000,000
Convertible notes payable principal					$ 11,810		83,953		$ 11,810	83,953
Convertible Notes Payable				$ 70,000	56,683		56,683		56,683	56,683
Beneficial conversion feature debt discount									448,999
Fair market value of warrants									541,707	0
Unamortized discount					$ 351,424				351,424
Amortization expenses, beneficial conversion feature									$ 157,657
Default interest rate				10.00%	12.00%				12.00%
Purchase price of shares issued					$ 12				$ 12
Non-Related Party Notes Payable [Member]
Convertible notes payable principal					104,183		79,183		104,183	79,183
Unamortized discount					$ 648,580		0		$ 648,580	0
Default interest rate					12.00%				12.00%
Purchase price of shares issued					$ 3				$ 3
Convertible Notes Payable with Detached Free-standing Warrants					$ 1,005,000		0		$ 1,005,000	0
Non-Related Party Notes Payable [Member] | Minimum [Member]
Note payable conversion price per share					$ 2				$ 2
Interest rate									12.00%
Note payable due date									Sep. 21, 2013
Non-Related Party Notes Payable [Member] | Maximum [Member]
Note payable conversion price per share					$ 10.7619				$ 10.7619
Interest rate									12.00%
Note payable due date									Jun. 3, 2022
Non-Related Party Notes Payable [Member] | Non-Convertible Notes Payable [Member]
Convertible notes payable principal					$ 47,500		42,500		$ 47,500	42,500
Convertible Notes Payable					$ 5,000		5,000		$ 5,000	5,000
Interest rate									10.00%
Non-Related Party Notes Payable [Member] | Non-Convertible Notes Payable [Member] | Minimum [Member]
Interest rate									5.00%
Note payable due date									12/25/2013
Non-Related Party Notes Payable [Member] | Non-Convertible Notes Payable [Member] | Maximum [Member]
Interest rate									10.00%
Note payable due date									6/06/2022
Related Party Convertible Notes Payable [Member]
Gain on loan extinguishment								$ 11,697		61,875
Accrued interest			$ 1,551,514					22,500
Interest expense				$ 7,689
Outstanding warrants					500,000				500,000
Convertible notes payable principal				1,485,189
Convertible Notes Payable				$ 70,000			25,000	25,000		25,000
Convertible non-related party note payable							25,000	$ 47,500		$ 25,000
Convertible notes, conversion price				$ 0.50				$ 2
Interest rate				10.00%				5.00%		1.00%
Beneficial conversion feature debt discount				$ 1,407,675					$ 460,215
Fair market value of warrants									551,001	$ 0
Unamortized discount					$ 494,759		354,205		494,759	354,205
Amortization expenses, beneficial conversion feature									$ 196,796
Stock issued during the period			3,103,028						502,500
Common Stock Purchase Plans [Member]
Accrued interest					$ 61,875		52,119		$ 61,875	$ 52,119
Common stock shares issued										157,000
Convertible notes payable										$ 91,000
Purchase price										143,119
Interest rate					30.00%				30.00%
Common Stock Purchase Plans [Member] | Six Related Parties [Member]
Gain on loan extinguishment								$ 103,000		14,000
Accrued interest					$ 163,059		63,623	$ 82,797	$ 163,059	$ 63,623
Common stock shares exchanged								50,135		20,313
Convertible notes payable principal							3,938	$ 83,953		$ 3,938
Reduction in related party non - convertible notes payable							$ 67,561	$ 166,750		$ 67,561

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
DERIVATIVE LIABILITY
Balance at December 2019	$ 60,650	$ 0
Fair market value adjustments, including settlements	$ (60,650)

DERIVATIVE LIABILITY (Details 1

DERIVATIVE LIABILITY (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
DERIVATIVE LIABILITY
Balance at December 2020	$ 60,650	$ 0
Fair value of derivatives issued		980,000
Fair market value adjustments		60,000
Balance at December,2021		$ 1,040,000

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	Dec. 07, 2020	Sep. 28, 2021	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Risk-free interest rate						0.13%
Expected volatility rate						180.00%
OID percentage						18.00%
Proceeds from financing transition						$ 2,500,000
Debt face amount			$ 3,048,781			3,048,781
Change in fair value of derivative liability						(60,000)	$ 60,650
Gain on loan extinguishment	$ 42,000		0	$ 0	$ 0	0	(224,166)
Fair value of embeded derivative liability			1,040,000		$ 0	$ 1,040,000	$ 0
Minimum [Member]
Expected volatility rate						138.00%	162.00%
Maximum [Member]
Expected volatility rate						198.00%	181.00%
Level3 [Member]
Change in fair value of derivative liability						$ 60,000
Convertible promissory note agreement [Member]
Risk-free interest rate		0.05%
Expected volatility rate		120.00%
Change in fair value of derivative liability						$ 1,040,000	$ 60,650
Beneficial conversion feature recorded as discount								$ 64,800
Gain on loan extinguishment							$ 273,462
Fair value of embeded derivative liability		$ 980,000
Convertible promissory note agreement [Member] | Minimum [Member]
Expected life		4 years				1 year
Convertible promissory note agreement [Member] | Maximum [Member]
Expected life		6 years				1 year
Convertible promissory note agreement [Member] | March 1, 2019 [Member]
Fair value of embeded derivative liability			28,000			$ 28,000
Convertible promissory note agreement [Member] | May 3, 2019 [Member]
Fair value of embeded derivative liability			28,100			28,100
Convertible promissory note agreement [Member] | October 26, 2019 [Member]
Fair value of embeded derivative liability			8,700			8,700
Convertible promissory note agreement [Member] | 2019 [Member]
Amount borrowed under debt instrument from unrelated party			$ 70,000			$ 70,000
Interest rate			10.00%			10.00%
Conversion price, description						convertible into the Company’s common shares at a variable conversion price based on a 50% discount of the market price at an undetermined future date

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	Dec. 07, 2020	Jun. 05, 2020	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	May 31, 2021	Mar. 31, 2021	Apr. 07, 2020	Apr. 06, 2020	Jan. 30, 2020	Aug. 08, 2019	Mar. 08, 2017
Common stock shares issued for services, shares						43,169
Additional paid-in capital			$ 57,041,272		$ 52,693,974	$ 57,041,272	$ 52,693,974
Debt conversion, converted instrument, shares issued						45,268
Gain on loan extinguishment	$ 42,000		$ 0	$ 0	$ 0	$ 0	(224,166)
Common stock shares issued						$ 145,805	$ 0
Debt instrument, convertible, conversion price								$ 3	$ 3	$ 4.9	$ 3.326	$ 3.326		$ 3.326
Number of warrants outstanding			144,317		144,317	144,317	144,317						144,317
Lease Agreement [Member]
Debt Conversion, Converted Instrument, Amount						$ 49,600
Debt conversion, converted instrument, shares issued						16,000
Agreement Expiring date						February 2022
Convertible promissory note agreement [Member]
Debt conversion price description							debt from $0.1530 to $0.13304 per share
Gain on loan extinguishment							$ 273,462
Common stock shares issued to option exercised							454,097
Reduction in related party debt					$ 65,728		$ 65,728
Number of warrants outstanding					454,097		454,097
Asset Purchase Agreement [Member] | IDTEC [Member]
Common stock, shares issued upon assets purchase		12,000,000				12,000,000	12,000,000
Fair value of the common shares							$ 27,120,000
Convertible notes, conversion price			$ 0.50			$ 0.50
Compensation [Member]
Common stock shares issued for services, shares							1,025
Convertible notes, conversion price					$ 20.29		$ 20.29
Series A-1 Convertible Preferred stock [Member]
Common stock shares issued for services, shares							43,169
Debt Conversion, Converted Instrument, Amount						$ 107,880	$ 107,880
Convertible preferred stock converted	2,700,000
Common stock subscriptions payable					43,169		43,169
Consulting Services [Member]
Common stock shares issued for services, shares						104,418
Common stock shares issued for services, value						$ 145,805
Non-Related Party Two [Member]
Debt Conversion, Converted Instrument, Amount							$ 1,551,514
Debt conversion, converted instrument, shares issued							3,103,028
Debt instrument, convertible, conversion price					$ 0.50		$ 0.50
Non-Related Party One [Member]
Debt Conversion, Converted Instrument, Amount							$ 65,391
Debt conversion, converted instrument, shares issued							70,448
Gain on loan extinguishment							$ 41,665
Debt instrument, convertible, conversion price					$ 3.326		$ 3.326
Stock Option [Member]
Exercise price			0.26342			$ 0.26342
Common stock shares issued						$ 73,106
IDTEC [Member]
Common stock shares issued for services, shares						176,938
Debt conversion, converted instrument, shares issued						12,000,000
Exercise price			$ 0.50			$ 0.50
Related Party Two [Member]
Additional paid-in capital					$ 124,291		$ 124,291
Debt Conversion, Converted Instrument, Amount							$ 622,004
Debt conversion, converted instrument, shares issued							648,739
Debt conversion price description							debt from $0.9146 to $3.326 per share
Gain on loan extinguishment							$ 143,660
Related Party One [Member]
Additional paid-in capital					$ 272,299		272,299
Debt Conversion, Converted Instrument, Amount							$ 852,196
Debt conversion, converted instrument, shares issued							260,150
Accrued expenses per share							related party payables from $1.115 to $3.326 per share
Related Party [Member]
Debt Conversion, Converted Instrument, Amount							$ 266,000
Debt conversion, converted instrument, shares issued							159,395
Gain on loan extinguishment							$ 62,000
Accrued expenses per share							accrued expenses from $0.5821 to $3.326 per share
Kevin Moore [Member] | Employment Agreement [Member]
Common stock shares issued for services, shares							72,159

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narratve) - USD ($)	Dec. 07, 2020	Dec. 09, 2019	Aug. 08, 2019	Dec. 31, 2021	Dec. 31, 2020	May 07, 2020	Nov. 20, 2015
Accrued dividends payable					$ 107,880
Preferred stock, shares authorized				19,300,000	19,300,000		25,000,000
Preferred stock, par value				$ 0.00001	$ 0.00001
Asset Purchase Agreement [Member] | SOBR SAFE, LLC [Member]
Right of dividend		8.00%	8.00%
Convertible preferred stock issuable						2,700,000
Series A-1 Convertible Preferred stock [Member]
Accrued dividends payable				$ 107,880
Preferred stock, shares authorized		1,000,000		2,700,000	2,700,000
Preferred stock, par value				$ 0.00001	$ 0.00001
Cumulative dividends rate				8.00%
Conversion of preferred stock shares	2,700,000
Converted shares of common stock	2,700,000
Preferred stock shares sold					2,700,000
Minimum conversion rate							$ 1.67
Series A-1 Convertible Preferred stock [Member] | SOBR's Director company [Member] | Series A-1 Preferred Stock Purchase Agreement [Member] | SOBR SAFE, LLC [Member]
Preferred stock, shares authorized		2,000,000	2,000,000
Authorized shares increased					2,700,000
Right of dividend		8.00%	8.00%
Shares issuance price		$ 1	$ 1
Preferences and rights of preferred stock		dividend rights of 8% per annum based on the original issuance price of $1 per share, (b) liquidation preference over the Company’s common stock, (c) conversion rights into shares of the Company’s common stock at $1 per share (not to be affected by any reverse stock split in connection with the Asset Purchase Agreement with IDTEC)	dividend rights of 8% per annum based on the original issuance price of $1 per share, (b) liquidation preference over the Company’s common stock, (c) conversion rights into shares of the Company’s common stock at $1 per share (not to be affected by any reverse stock split in connection with the Asset Purchase Agreement with IDTEC)
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized		1,000,000		3,000,000	3,000,000		3,000,000
Preferred stock, par value				$ 0.00001	$ 0.00001		$ 0.00001
Acquire Convertible Preferred Stock		1,000,000
Preferred stock conversion description					Series A Convertible Preferred Stock are convertible at a 35% discount rate to the average closing price per share of the Company’s common stock (either as listed on a national exchange or as quoted over-the-market) for the last 15 trading days immediately prior to conversion. However, no conversions of the Series A Convertible Preferred Stock to shares of common stock can occur unless the average closing price per share

STOCK SUBSCRIPTIONS PAYABLE (De

STOCK SUBSCRIPTIONS PAYABLE (Details Narrative)	Dec. 31, 2020USD ($)shares
STOCK SUBSCRIPTIONS PAYABLE (Details Narrative)
Stock subscriptions payable of common shares | shares	147,587
Stock subscriptions payable | $	$ 253,685
Stock subscriptions payable to related parties | $	$ 111,024
Stock subscriptions payable to related parties of common shares | shares	60,087

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Oct. 15, 2019	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2021	Mar. 08, 2017	Dec. 06, 2006
Rent expense		$ 158,096	$ 63,978
Contract settlement amount						$ 11,164
Accrued interest		463,900	313,035	$ 306,071	$ 38,199	$ 18,000
Accrued interest current		18,000
Accrued		11,164
Due to related party		$ 82,883	28,624
Issuance of common stock		49,600
Prepaid expenses with common shares		$ 0	$ 122,162
Short Term Operating Lease [Member]
Operating lease, monthly payment		$ 1,800
Issuance of common stock		16,000
Rent payments, monthly		$ 6,000
Prepaid expenses with common shares		49,600
Leases on office space per month		5,000
Highland School [Member] | Short Term Lease Agreement [Member]
Lease expiration term	Oct. 31, 2020
Highland School [Member] | Short Term Lease Agreement [Member] | Maximum [Member]
Operating lease, monthly payment	$ 2,900
Highland School [Member] | Short Term Lease Agreement [Member] | Minimum [Member]
Operating lease, monthly payment	$ 2,800
California [Member]
Contract settlement amount		85,000
Legal fees		3,000
Due to related party		28,786
Accrued interest		$ 53,000

STOCK WARRANTS AND STOCK OPTI_2

STOCK WARRANTS AND STOCK OPTIONS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Dividend yield	0.00%	0.00%
Volatility	180.00%
Risk free interest rate	0.13%
Minimum [Member]
Exercise Price	$ 2.77	$ 1.645
Volatility	138.00%	162.00%
Maximum [Member]
Exercise Price	$ 3.58	$ 3.30
Volatility	198.00%	181.00%
Warrants [Member]
Dividend yield	0.00%	0.00%
Life of warrants		5 years
Warrants [Member] | Minimum [Member]
Life of warrants	2 years
Exercise Price	$ 2	$ 0.50
Volatility	120.00%	153.00%
Risk free interest rate	0.14%	0.19%
Warrants [Member] | Maximum [Member]
Life of warrants	5 years
Exercise Price	$ 3	$ 2
Volatility	158.00%	154.00%
Risk free interest rate	0.98%	0.29%

STOCK WARRANTS AND STOCK OPTI_3

STOCK WARRANTS AND STOCK OPTIONS (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Weighted Average Remaining Contractual Life , Beginning balance	3 years 9 months 18 days	3 years 11 months 19 days
Weighted Average Remaining Contractual Life, Warrants granted	3 years 1 month 24 days	4 years 4 months 28 days
Weighted Average Remaining Contractual Life, Ending balance	3 years 14 days	3 years 9 months 18 days
Weighted Average Exercise Price Per Share, Beginning balance	$ 0.9413	$ 0.3592
Weighted Average Exercise Price Per Share, Warrants granted	2.45	0.9091
Weighted Average Exercise Price Per Share, Warrants exercised	0.50	0.1451
Weighted Average Exercise Price Per Share, Warrants Expired/Forfeited	2
Weighted Average Exercise Price Per Share, ending balance	$ 2.26	$ 0.9413
Aggregate Intrinsic Value, Beginning balance	$ 1,173,737	$ 1,276,870
Aggregate Intrinsic Value, Warrants granted	1,152,852	898,000
Aggregate Intrinsic Value, Ending balance	$ 1,784,838	$ 1,173,737
Warrants Exercised	$ 0.50
Warrants Expired/Forfeited	$ 2
Warrants [Member]
Outstanding at beginning of period	584,317	598,414
Warrants Granted	2,222,012	440,000
Warrants Exercised	(176,938)	(454,097)
Warrants Expired/Forfeited	(120,000)
Outstanding at ending of periods	2,509,391	584,317
Warrants [Member] | Minimum [Member]
Warrants Exercised		$ 0.13304
Outstanding at beginning of period	$ 0.50	0.13304
Warrants Granted	2	0.50
Outstanding at end of period	0.50	0.50
Warrants [Member] | Maximum [Member]
Warrants Exercised		0.15299
Outstanding at beginning of period	2	1.039375
Warrants Granted	3	2
Outstanding at end of period	$ 3	$ 2

STOCK WARRANTS AND STOCK OPTI_4

STOCK WARRANTS AND STOCK OPTIONS (Details 2) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Dividend yield	0.00%	0.00%
Expected volatility	180.00%
Minimum [Member]
Exercise Price	$ 2.77	$ 1.645
Expected life	2 years 8 months 12 days	1 year
Expected volatility	138.00%	162.00%
Risk free interest rate	0.10%	0.19%
Maximum [Member]
Exercise Price	$ 3.58	$ 3.30
Expected life	6 years 2 months 12 days	2 years 8 months 12 days
Expected volatility	198.00%	181.00%
Risk free interest rate	0.79%	0.43%

STOCK WARRANTS AND STOCK OPTI_5

STOCK WARRANTS AND STOCK OPTIONS (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Exercise Price Per Shares option exercised	$ 0.50
Aggregate Intrinsic Value ending balance	$ 1,784,838	$ 1,173,737
Stock Options [Member]
Outstanding at beginning of period	2,407,228	2,381,240
Option Granted	1,160,000	71,894
Options Exercised	(73,106)	(45,906)
Warrants Expired/Forfeited	(334,053)
Outstanding at ending of periods	3,160,069	2,407,228
Option outstanding, exercisable, beginning balance	1,252,474
Option outstanding, exercisable, ending balance	1,906,827	1,252,474
Exercise Price Per Shares option exercised	$ 0.2634	$ 1.039
Exercise Price Per Shares option expired		$ 0
Weighted Average Remaining Contractual Lifes beginning balance	7 years 10 months 9 days	9 years
Weighted Average Remaining Contractual Lifes options granted	3 years 10 months 13 days	2 years 4 months 20 days
Weighted Average Remaining Contractual Lifes ending balance	6 years 2 months 15 days	7 years 10 months 9 days
Weighted Average Remaining Contractual Lifes, Exercisable, Beginning balance	7 years 4 months 24 days
Weighted Average Remaining Contractual Lifes, Exercisable, Ending balance	6 years 8 months 12 days
Weighted Average Exercise Price Per Shares beginning balance	$ 0.3359	$ 0.2761
Weighted Average Exercise Price Per Shares options granted	3.23	2.15
Weighted Average Exercise Price Per Shares options exercised	0.2634
Weighted Average Exercise Price Per Shares options expired	2.86
Weighted Average Exercise Price Per Shares ending balance	1.13	$ 0.3359
Weighted Average Exercise Price Per Shares exercisable beginning balance	0.3165
Weighted Average Exercise Price Per Shares exercisable ending balance	$ 0.5287
Aggregate Intrinsic Value beginning balance	$ 6,292,844	$ 5,238,080
Aggregate Intrinsic Value options granted	(301,815)	57,815
Aggregate Intrinsic Value ending balance	5,804,517	$ 6,292,844
Aggregate Intrinsic Value exercisable, beginning balance	3,299,006
Aggregate Intrinsic Value exercisable ending balance	$ 4,655,089
Stock Options [Member] | Minimum [Member]
Exercise Price Per Shares option expired	$ 0.2634
Outstanding at beginning of period	0.2634	$ 0.2634
Exercise Price Per Shares option granted	2.77	1.65
Outstanding at end of period	0.26342	0.2634
Exercise Price Per Shares exercisable beginning balance	0.2634
Exercise Price Per Shares exercisable ending balance	0.26342	0.2634
Stock Options [Member] | Maximum [Member]
Exercise Price Per Shares option expired	3.29
Outstanding at beginning of period	3.30	1.039
Exercise Price Per Shares option granted	3.58	3.30
Outstanding at end of period	3.58	3.30
Exercise Price Per Shares exercisable beginning balance	3.300
Exercise Price Per Shares exercisable ending balance	$ 3.58	$ 3.300

STOCK WARRANTS AND STOCK OPTI_6

STOCK WARRANTS AND STOCK OPTIONS (Details 4) - Restricted Stock Units [Member] - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Unvested begenning	215,000
Granted	235,756	215,000
Vested	(50,000)
Unvested ending	400,756	215,000
Weighted Average Vesting Period, beginning balance	1 year 6 months 15 days	0 years
Weighted Average Vesting Period RSU granted	1 year 4 months 6 days	1 year 8 months 8 days
Weighted Average Vesting Period, ending balance	1 year	1 year 6 months 14 days
Weighted Average Grant Date Fair Value Per Share beginning balance	$ 2.92	$ 0
Weighted Average Grant Date Fair Value Per Share RSU granted	2.84	2.92
Weighted Average Grant Date Fair Value Per Share RSU vested	2.99
Weighted Average Grant Date Fair Value Per Share ending balance	$ 2.86	$ 2.92

STOCK WARRANTS AND STOCK OPTI_7

STOCK WARRANTS AND STOCK OPTIONS (Details Narrative) - USD ($)	May 04, 2020	Aug. 08, 2019	Nov. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Jan. 12, 2022	Oct. 31, 2021	Sep. 30, 2021	Sep. 28, 2021	Aug. 17, 2021	May 31, 2021	Mar. 31, 2021	Oct. 31, 2020	Jun. 05, 2020	Oct. 25, 2019	Oct. 24, 2019	Jan. 25, 2019
Number of warrants outstanding		144,317		144,317	144,317
Exercise price of warrants		$ 1.039375
Convertible preferred stock shares sold		1,000,000
Investor relationship service, description	Under the terms of the agreement, the Company issued warrants to purchase up to 120,000 shares of our common stock at an exercise price of $2.00 per share. The warrants expire five years after the date of issuance. Approximately $220,000 of expense was recognized for the warrants issued for the services provide by the vendor.	Under the terms of the agreement, the Company issued warrants to purchase up to 120,000 shares of our common stock at an exercise price of $2.00 per share. The warrants expire five years after the date of issuance. Approximately $220,000 of expense was recognized for the warrants issued for the services provide by the vendor.
Warrants purchased	320,000			250,000
Warrants exercise price														$ 0.50
General and administrative expense				$ 3,882,706	$ 2,003,107
stock-based compensation expense				473,748	273,443
Restricted Stock Units [Member]
Total Compensation Cost Not Yet Recognized				932,493
Common stock issued for RSUs vested						50,000
Granted service-based RSUs													165,000
Performance based RSUs			50,000
Performance based RSUs vesting period			In November 2020, the Company granted 50,000 performance based RSUs to a consultant vesting over a period of one year.
Granted service based RSUs to executive officer							50,000	125,756			10,000
Granted service based RSUs to legal counsel								50,000
stock-based compensation expense				364,057
Weighted average fair value of RSUs granted				$ 669,750	$ 626,800
Outstanding executive officers stock options exercisable				2,470,445	2,068,551
Outstanding executive officers stock options exercisable per share				$ 3.38	$ 0.26341
weighted average remaining contractual life				6 years 10 months 24 days	8 years 8 months 12 days
Remaining weighted average vesting period				1 year
Unvested RSUs granted to executive officers				185,756
Options acquire shares of common stock																	24,053
Options acquire shares of common stock exercise price																	$ 0.2635
Options acquire shares of common stock exercise price description				The stock options have an exercise price of $0.2635 and vest quarterly over a one-year period commencing January 1, 2020. The stock options have a five-year term.
Vested options exercised				24,053
Options to acquire shares of common stock															24,053
Options to acquire shares of common stock exercise price															$ 0.2635
Options to acquire shares forfeited															24,053
Restricted Stock Units [Member] | Officer [Member]
Stock options vested				764,348	411,572
Stock options acquire shares of common stock															1,058,328
Stock options acquire shares of common stock exercise price															$ 0.2635
Employment Agreement term				The stock options vest in 36 equal monthly installments of 29,398 shares during the term of his Employment Agreement.
RSUs granted								62,878
RSUs granted per share								$ 2.95
Restricted Stock Units [Member] | Chief Revenue Officer [Member]
Stock options to acquire shares of common stock															721,588
Stock options vested				761,675	521,146
RSUs granted								62,878
Stock options to acquire shares of common stock per share															$ 0.2635
Additional option shares															240,529
Pre-Vesting Option Shares															200,439
Pre-Vesting Option Shares remaining															40,090
Weighted average fair value grant date															$ 2.95
Employment Agreement Description				The stock options vest in 36 equal monthly installments of 20,044 shares during the three-year term of his Employment Agreement.
Restricted Stock Units [Member] | Executive Vice President [Member]
Stock options to acquire shares of common stock										100,000	100,000
Stock options vested				37,500
Stock options to acquire shares of common stock per share										$ 3.07
stock options to acquire shares of common stock RSU										50,000
weighted average fair value at grant date										$ 2.80
Stock options to acquire share of common stock per share											$ 3.38
Stock options to acquire share of common stock excercise											$ 3.38
Stock options to acquire share of common stock RSU											10,000
Weighted average fair value per share											$ 3.38
Restricted Stock Units [Member] | Executive Vice Presidentof Salesand Marketingand Revenue Officer [Member]
Stock options vested				31,250
Options to acquire shares of common stock				250,000
Options to acquire shares of common stock exercise price				$ 3.07
Total Compensation Cost Not Yet Recognized Period For Recognition				1 year
Stock Warrant [Member]
Number of warrants outstanding				143,062	320,000
Common stock purchase									1,219,512			1,002,500
Common stock purchase per share									$ 2			$ 3
Outstanding balance of all non-employee stock warrants				2,509,391	584,317
Non-employee detached free-standing stock warrants granted				2,222,012	440,000
Fair value of non-employee stock warrants granted				$ 1,939,756	$ 915,124
Common stock for issuance stock options and restricted stock units																3,848,467
Number of authorized shares																3,848,467
Authorization of shares of common stock																5,200,000
Stock Options [Member]
Stock options to acquire shares of common stock				3,109,763	2,521,922
Vested shares				1,856,521	1,202,168
Non-vested shares				1,253,242	1,319,754
Granted stock options to acquire shares of common stock				1,160,000
Common stock exercise prices range				$2.77 to $3.58
Stock options vest				over 6 months to 3-year terms
Fair value of options granted				$ 3,074,000
Stock options vested				138,680
General and administrative expense				$ 723,261	$ 239,478
Unrecognized compensation expense				$ 2,200,000
Share-based awards to be recognized				five months to three years

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Net loss	$ (7,870,378)	$ (29,982,292)
Federal Income Tax [Member]
Net loss	(7,870,378)	(29,982,222)
Permanent differences	2,924,431	1,830,697
Valuation allowance	4,945,947	28,151,525
Net provision for income tax	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Net operating loss carry forward	$ 18,300,000	$ 13,300,000
State [Member]
Net operating loss carry forward	917,000	667,000
Valuation allowance	(917,000)	(667,000)
Net deferred tax asset	0	0
Federal [Member]
Net operating loss carry forward	3,212,000	2,163,000
Valuation allowance	(3,212,000)	(2,163,000)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES (Tables)
Deferred tax asset	$ 4,129,000	$ 2,830,000
Rate of net operating losses offset by valuation allowance	100.00%
Change in the valuation allowance	$ 1,299,000	$ 998,000
Federal tax rate	21.00%	21.00%
Carryforward expiration year	2040
Net operating loss carry forward	$ 18,300,000	$ 13,300,000
State tax rate	5.00%	5.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 06, 2022	Mar. 04, 2022	Jan. 07, 2022	Jan. 01, 2022	Mar. 03, 2022	Mar. 01, 2022	Jan. 21, 2022	Jan. 18, 2022	Jan. 12, 2022	Dec. 31, 2021	Sep. 30, 2021	May 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 05, 2020	Apr. 07, 2020	Apr. 06, 2020	Jan. 30, 2020	Mar. 08, 2017
Common stock shares issued in exchange						2,000,000
Debt instrument, convertible, conversion price												$ 3	$ 3			$ 4.9	$ 3.326	$ 3.326	$ 3.326
Convertible Notes Payable												$ 225,000	$ 275,000		$ 125,000
Common stock shares authorized										100,000,000				100,000,000
Common stock shares issued										26,335,665	25,981,203			25,922,034
Subsequent Event [Member]
Common stock shares issued in exchange						1,000,000
Debt instrument, convertible, conversion price	$ 2
Installments for aggrement				$ 25,000
Interest rate	5.00%
Reverse stock split ratio description		1-for-3	ratio between of 1-for-2 and 1-for-3 in connection with our planned listing on Nasdaq
Convertible notes, conversion price				$ 2.585
Annual base salary				$ 175,000
Common stock acquired				200,000
Convertible Notes Payable					$ 47,500
Common stock shares authorized					23,750
Common stock shares issued			3,848,467				98,000	175,000
Common stock shares increased			5,200,000
Common stock shares issued for RSUs									50,000