Trutankless (TKLS) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Cover [Abstract]
Entity Registrant Name	TRUTANKLESS, INC.
Entity Central Index Key	0001429393
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Sep. 30, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Entity Common Stock Shares Outstanding		114,558,178
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-54219
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	26-2137574
Entity Address Address Line 1	15900 North 78th Street
Entity Address Address Line 2	Suite 200
Entity Address City Or Town	Scottsdale
Entity Address State Or Province	AZ
Entity Address Postal Zip Code	85260
City Area Code	480
Local Phone Number	275-7572
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash	$ 34,719	$ 21,453
Accounts receivable	83,046	0
Prepaid expenses	2,047,001	5,000
Inventory	84,036	0
Vendor deposits	274,342	0
Total current assets	2,523,144	26,453
Other assets
Right-to-use asset	148,133	203,477
Trademarks	11,914	11,914
Other assets	13,947	13,947
Total other assets	173,994	229,338
Total assets	2,697,138	255,791
Current liabilities
Accounts payable and accrued liabilities	1,061,495	956,240
Accounts payable and accrued liabilities - related parties	0	0
Advances payable - related parties	7,500	31,000
Lease liability	73,891	64,199
Accrued interest payable	368,812	483,238
Accrued interest payable - related parties	484,163	368,952
Royalty liabilities payable	527,500	417,500
Notes payable, net of discounts	935,000	1,030,000
Notes payable, net of discounts - related parties	184,450	241,950
Convertible notes payable, net of discounts	324,000	999,352
Convertible notes payable, net of discounts - related parties	3,039,523	2,840,623
Total current liabilities	7,006,334	7,433,054
Long-term liabilities
Deferred warranty revenue	249	0
Lease liability - long-term	77,505	144,702
Notes payable - net of discounts and current portion	95,000	0
Notes payable - net of discounts and current portion - related parties	177,500	125,000
Convertible notes payable, net of discounts and current portion	375,000	0
Total long-term liabilities	725,254	269,702
Total liabilities	7,731,588	7,702,756
Commitments and contingencies (Note 8)	0	0
Stockholders' deficit
Preferred stock, $0.001 par value, 9,990,000 shares authorized Preferred stock - Series B, $0.001 par value, 10,000 shares authorized, 0 and 10,000 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	0	10
Common stock, $0.001 par value, 150,000,000 shares authorized, 113,008,178 and 38,773,230 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	113,008	38,773
Additional paid in capital	66,427,320	57,717,685
Subscriptions payable	0	1,462,480
Accumulated deficit	(71,574,778)	(66,665,913)
Total stockholders' deficit	(5,034,450)	(7,446,965)
Total liabilities and stockholders' deficit	$ 2,697,138	$ 255,791

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Shares, Issued	113,008,178	38,773,230
Common Stock, Shares Outstanding	113,008,178	38,773,230
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	9,990,000	9,990,000
Series B Preferred Stock [Member]
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000	10,000
Preferred Stock, Shares Issued	0	10,000
Preferred Stock, Shares Outstanding	0	10,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
Net sales	$ 179,701	$ 2,704	$ 191,285	$ 3,469
Cost of sales	115,480	10,225	115,480	10,225
Gross profit	64,221	(7,521)	75,805	(6,756)
Operating expenses
General and administrative expenses	123,578	375,746	965,564	1,109,872
Research and development	136,124	129,374	555,681	227,553
Professional fees	1,860,541	84,700	1,895,606	128,199
Depreciation and amortization expense	0	0	0	0
Total operating expenses	2,120,243	589,820	3,416,851	1,465,624
Operating loss	(2,056,022)	(597,341)	(3,341,046)	(1,472,380)
Other income (expense)
Other income	0	0	73	0
Gain (loss) on extinguishment of debt	(109,990)	0	0	0
Interest expense	(100,100)	(135,149)	(413,892)	(486,447)
Financing incentive expense	(1,154,000)	0	(1,154,000)	0
Total other income (expense)	(1,364,090)	(135,149)	(1,567,819)	(486,447)
Net income (loss)	$ (3,420,112)	$ (732,490)	$ (4,908,865)	$ (1,958,827)
Net loss per share - basic and diluted	$ (0.03)	$ (0.03)	$ (0.06)	$ (0.09)
Weighted average number of common shares - basic	104,452,652	22,047,952	78,721,478	22,042,993

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Subscription Payable	Accumulated Deficit
Balance, shares at Dec. 31, 2022		10,000	20,367,477
Balance, amount at Dec. 31, 2022	$ (5,552,155)	$ 10	$ 20,368	$ 54,261,311	$ 4,793,611	$ (64,627,455)
Stock issued for services, shares			90,000
Stock issued for services, amount	35	0	$ 90	(67)	12	0
Stock issued for debt restructuring, shares			115,973
Stock issued for debt restructuring, amount	0	0	$ 116	(89)	(27)	0
Net loss for the period	(722,081)	$ 0	$ 0	0	0	(722,081)
Balance, shares at Mar. 31, 2023		10,000	20,573,450
Balance, amount at Mar. 31, 2023	(6,274,201)	$ 10	$ 20,574	54,261,155	4,793,596	(65,349,536)
Balance, shares at Dec. 31, 2022		10,000	20,367,477
Balance, amount at Dec. 31, 2022	(5,552,155)	$ 10	$ 20,368	54,261,311	4,793,611	(64,627,455)
Net loss for the period	(1,958,827)
Balance, shares at Sep. 30, 2023		10,000	38,773,230
Balance, amount at Sep. 30, 2023	(6,747,120)	$ 10	$ 38,773	57,511,828	2,288,551	(66,586,282)
Balance, shares at Mar. 31, 2023		10,000	20,573,450
Balance, amount at Mar. 31, 2023	(6,274,201)	$ 10	$ 20,574	54,261,155	4,793,596	(65,349,536)
Stock issued for services, shares			2,200,000
Stock issued for services, amount	5	0	$ 2,200	2,386,850	(2,389,045)	0
Net loss for the period	(504,256)	0	$ 0	0	0	(504,256)
Stock issued to extend notes, shares			84,400
Stock issued to extend notes, amount	43,044	$ 0	$ 84	42,960	0	0
Balance, shares at Jun. 30, 2023		10,000	22,857,850
Balance, amount at Jun. 30, 2023	(6,735,408)	$ 10	$ 22,858	56,690,965	2,404,551	(65,853,792)
Stock issued for services, shares			3,575,000
Stock issued for services, amount	4,290	0	$ 3,575	715	0	0
Net loss for the period	(732,490)	0	$ 0	0	0	(732,490)
Stock issued to extend notes, shares			393,900
Stock issued to extend notes, amount	473	0	$ 394	79	0	0
Stock issued for the settlement of notes payable, shares			11,946,480
Stock issued for the settlement of notes payable, amount	716,015	$ 0	$ 11,946	820,069	116,000	0
Balance, shares at Sep. 30, 2023		10,000	38,773,230
Balance, amount at Sep. 30, 2023	(6,747,120)	$ 10	$ 38,773	57,511,828	2,288,551	(66,586,282)
Balance, shares at Dec. 31, 2023		10,000	38,773,230
Balance, amount at Dec. 31, 2023	(7,446,965)	$ 10	$ 38,773	57,717,685	1,462,480	(66,665,913)
Stock issued for services, shares			750,000
Stock issued for services, amount	224,250	0	$ 750	223,500	0	0
Net loss for the period	(405,152)	0	$ 0	0	0	(405,152)
Stock issued for financing incentives, shares			1,050,000
Stock issued for financing incentives, amount	0	0	$ 1,050	1,458,450	(1,459,500)	0
Stock issued for conversion of notes payable, shares			3,000,000
Stock issued for conversion of notes payable, amount	120,000	0	$ 3,000	117,000	0	0
Stock issued for cash, shares			300,000
Stock issued for cash, amount	15,000	$ 0	$ 300	14,700	0	0
Balance, shares at Mar. 31, 2024		10,000	43,873,230
Balance, amount at Mar. 31, 2024	(7,492,867)	$ 10	$ 43,873	59,531,335	2,980	(67,071,065)
Balance, shares at Dec. 31, 2023		10,000	38,773,230
Balance, amount at Dec. 31, 2023	(7,446,965)	$ 10	$ 38,773	57,717,685	1,462,480	(66,665,913)
Net loss for the period	(4,908,865)
Balance, shares at Sep. 30, 2024			113,008,178
Balance, amount at Sep. 30, 2024	(5,034,450)	$ 0	$ 113,008	66,427,320	0	(71,574,778)
Balance, shares at Mar. 31, 2024		10,000	43,873,230
Balance, amount at Mar. 31, 2024	(7,492,867)	$ 10	$ 43,873	59,531,335	2,980	(67,071,065)
Stock issued for services, shares			1,600,000
Stock issued for services, amount	628,910	0	$ 1,600	627,310	0	0
Net loss for the period	(1,083,601)	0	$ 0	0	0	(1,083,601)
Stock issued for conversion of notes payable, shares			47,853,281
Stock issued for conversion of notes payable, amount	1,689,750	$ 0	$ 47,853	1,641,897	0	0
Balance, shares at Jun. 30, 2024		10,000	93,326,511
Balance, amount at Jun. 30, 2024	(6,257,808)	$ 10	$ 93,326	61,800,542	2,980	(68,154,666)
Stock issued for services, shares			13,575,000
Stock issued for services, amount	3,358,470	0	$ 13,575	3,347,875	(2,980)	0
Net loss for the period	(3,420,112)	0	$ 0	0	0	(3,420,112)
Stock issued for financing incentives, shares			5,800,000
Stock issued for financing incentives, amount	1,154,000	0	$ 5,800	1,148,200	0	0
Stock issued for conversion of notes payable, shares			156,667
Stock issued for conversion of notes payable, amount	23,500	0	$ 157	23,343	0	0
Stock issued for cash, shares			1,150,000
Stock issued for cash, amount	107,500	0	$ 1,150	106,350	0	0
Cancellation of common stock, shares			1,000,000
Cancellation of common stock, amount	0	$ 0	$ 1,000	1,000	0	0
Cancellation of preferred stock, shares		10,000
Cancellation of preferred stock, amount	0	$ 10	$ 0	10	0	0
Balance, shares at Sep. 30, 2024			113,008,178
Balance, amount at Sep. 30, 2024	$ (5,034,450)	$ 0	$ 113,008	$ 66,427,320	$ 0	$ (71,574,778)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income (loss)	$ (4,908,865)	$ (1,958,827)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	0	102
Amortization of debt discounts	24,148	56,829
Stock issued for services	2,166,757	4,330
Shares issued to extend notes	0	43,517
Common stock issued for financing incentives	1,154,000	0
Non-cash operating lease expense	(2,161)	5,370
Changes in operating assets and liabilities:
Accounts receivable	(83,046)	(150)
Prepaid expenses	2,871	0
Inventory	(84,036)	10,225
Other assets	(274,342)	0
Accounts payable	5,433	557,643
Accounts payable - related parties	0	30,696
Accrued liabilities	(10,167)	0
Interest payable	225,314	0
Interest payable to related parties	115,211	6,526
Deferred warranty revenue	249	0
Net cash used in operating activities	(1,668,634)	(1,243,739)
Cash flows from investing activities:
Net cash flows from investing activities	0	0
Cash flows from financing activities:
Proceeds from convertible notes payable	325,000	474,000
Proceeds from convertible notes payable - related parties	855,900	894,801
Proceeds from notes payable	570,000	0
Proceeds from notes payable - related parties	0	65,000
Proceeds from royalty payable	110,000	0
Repayment of convertible notes payable	(274,500)	(65,000)
Repayment of convertible notes payable - related parties	(22,000)	(98,501)
Repayment of notes payable	0	(31,400)
Repayment of notes payable - related party	(5,000)	0
Proceeds from issuance of common stock	122,500	0
Net cash provided by financing activities	1,681,900	1,238,900
Net change in cash	13,266	(4,839)
Cash and cash equivalents - beginning of period	21,453	84,034
Cash and cash equivalents - end of period	34,719	79,195
Supplemental disclosures of cash flow information:
Cash paid for interest	49,218	32,189
Cash paid for income taxes	0	0
Supplemental non-cash information
Conversion of notes payable into common stock	1,833,250	716,015
Common stock issued per consulting agreements	$ 4,214,610	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Company was incorporated on March 7, 2008 under the laws of the State of Nevada, as Alcantara Brands Corporation. On October 5, 2010, the Company amended its articles of incorporation and changed its name to Bollente Companies, Inc. On June 4, 2018, the Company amended its articles of incorporation and changed its name to Trutankless, Inc. The Company is involved in sales, marketing, research and development of a high quality, whole-house, smart electric tankless water heater that is more energy efficient than conventional products. Management anticipates the Company’s trutankless water heater, with Wi-Fi capability and Trutankless’ proprietary apps offered in the iOS and Android store, will augment existing products in the home automation space. Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP) and applicable rules and regulations of the Securities and Exchange Commission (SEC) regarding interim financial reporting. Certain information and note disclosures normally included in the consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in the consolidated financial statements for the six months ended June 30, 2024 should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Form 10-K for the Company’s fiscal year ended December 31, 2023, as filed with the SEC. The consolidated balance sheet as of December 31, 2023, included herein was derived from the audited financial statements as of that date, but does not include all disclosures including notes required by GAAP. The accompanying unaudited consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations to be anticipated for the year ending December 31, 2024. Principles of consolidation The consolidated financial statements include the accounts of Trutankless, Inc. and its wholly owned subsidiaries. On May 16, 2010, the Company acquired 100% of the outstanding stock of Bollente, Inc. On August 20, 2020 the Company formed a wholly owned subsidiary, Notation Labs, Inc. On October 20, 2021 the Company formed a wholly owned subsidiary, Tankless 365, Inc. All significant inter-company transactions and balances have been eliminated. Spinoff On July 15, 2023, the Company announced its intention to spin-off its wholly-owned subsidiary, Tankless365, Inc. On a date determined by the Board of Directors of the Company, each Shareholder having common stock as of the Distribution Date will be entitled to receive shares of the common stock of Tankless365, Inc. pro rata based on a 4:1 ratio. Subsequent to this announcement, the Company’s management decided that the subsidiary, Tankless 365, Inc. will not be spun-off but will remain as a subsidiary of the Company. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Stock-based compensation The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. Income Taxes The Company’s calculation of its tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations in various taxing jurisdictions. The Company recognizes tax liabilities for uncertain tax positions based on management’s estimate of whether it is more likely than not that additional taxes will be required. The Company had no uncertain tax positions as of September 30, 2024. Deferred income taxes are recognized in the consolidated financial statements for the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates. Temporary differences arise from net operating losses, differences in depreciation methods of archived images, and property and equipment, stock-based and other compensation, and other accrued expenses. A valuation allowance is established when it is determined that it is more likely than not that some or all of the deferred tax assets will not be realized. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability for U.S., or the various state jurisdictions, may be materially different from management’s estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities. Interest and penalties are included in tax expense. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operation in the provision for income taxes. As of September 30, 2024 and 2023, the Company had no accrued interest or penalties related to uncertain tax positions. Earnings per share The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. Accounts receivable Accounts receivable is comprised of uncollateralized customer obligations due under normal trade terms. The Company performs ongoing credit evaluation of its customers and management closely monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The carrying amount of accounts receivable is reviewed periodically for collectability. If management determines that collection is unlikely, an allowance that reflects management’s best estimate of the amounts that will not be collected is recorded. Accounts receivables are presented net of an allowance for doubtful accounts of $186,750 and $186,750 at September 30, 2024 and December 31, 2023, respectively. Advertising Costs The Company’s policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expenses of $4,951 and $8,491 during the nine months ended September 30, 2024 and 2023, respectively. Research and development costs The Company charges research and development costs to expense when incurred in accordance with FASB ASC 730, “Research and Development”. These research and development expenses are not related to the patent that the Company has, but are focused on future product developments. Research and development costs were $555,681 and $227,553 for the nine months ended September 30, 2024 and 2023, respectively. Revenue recognition Revenue is recognized in accordance with ASC 606. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue recognition occurs at the time product is shipped to customers, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance. Fair value of financial instruments The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are: Level 1 - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 - Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of September 30, 2024 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable to related parties approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at September 30, 2024 and December 31, 2023. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2024
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements are issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has not generated sufficient revenues from product sales to provide sufficient cash flows to enable the Company to finance its operations internally. As of September 30, 2024, the Company had $34,719 cash on hand. On September 30, 2024, the Company has an accumulated deficit of $71,574,778. For the nine months ended September 30, 2024, the Company had a net loss of $4,908,865, and cash used in operations of $1,668,634. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing. Over the next twelve months management plans to raise additional capital and to invest its working capital resources in sales and marketing in order to increase the distribution and demand for its products. However, there is no guarantee the Company will generate sufficient revenues or raise capital to continue operations. If the Company fails to generate sufficient revenue and obtain additional capital to continue at its expected level of operations, the Company may be forced to scale back or discontinue its sales and marketing efforts. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

ACCOUNTS RECEIVABLE, NET

ACCOUNTS RECEIVABLE, NET	9 Months Ended
	Sep. 30, 2024
ACCOUNTS RECEIVABLE, NET
ACCOUNTS RECEIVABLE, NET	NOTE 3 - ACCOUNTS RECEIVABLE, NET Accounts receivable consist of the following at: September 30, 2024 December 31, 2023 Accounts receivable 269,796 186,750 Allowance for doubtful accounts (186,750 ) (186,750 ) Total $ 83,046 $ -

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2024
INVENTORY
INVENTORY	NOTE 4 – INVENTORY Inventories consist of the following at: September 30, 2024 December 31, 2023 Parts $ 84,036 $ - Total Inventory $ 84,036 $ -

ROYALTY LIABILITIES

ROYALTY LIABILITIES	9 Months Ended
	Sep. 30, 2024
ROYALTY LIABILITIES
ROYALTY LIABILITIES	NOTE 5 – ROYALTY LIABILITIES Starting November 2023, the Company issued 16 royalty agreements to investors for a total of $527,500. These agreements require the Company to pay up to $50 per unit sold in royalties to these investors based on their investment amounts. The royalty obligation shall commence upon the 500th unit that is produced and sold and continue for 6 (six) calendar years from the anniversary date of the receipt of the first royalty payment. As of September 30, 2024, the Company produced and sold 161 units relating to these royalty agreements, thus there is no royalty obligation accumulated.

RELATED PARTY

RELATED PARTY	9 Months Ended
	Sep. 30, 2024
RELATED PARTY
RELATED PARTY	NOTE 6 - RELATED PARTY Accounts payable and accrued liabilities – related party During the nine months ended September 30, 2024 and 2023, the Company received $0 and $15,000 in advances and made payments $0 and $0 from a related party, respectively. On September 3, 2024, the Company issued 156,667 shares of common stock for the conversion of $23,500 in advances. As of September 30, 2024 and December 31, 2023, the Company had advances from a related party of $7,500 and $31,000, respectively. Notes payable - related party consist of the following at: September 30, 2024 December 31, 2023 Note payable, secured, 5% interest, due on demand $ 19,450 $ 19450 Note payable, secured, 12% interest, due April 26, 2026 55,000 60,000 Note payable, secured, 12% interest, due April 30, 2026 122,500 122,500 Note payable, secured, 18% interest, due July 25, 2024 40,000 40,000 Notes payable, secured, 18% interest, due August 31, 2025 125,000 125,000 Total notes payable - related party $ 361,950 $ 366,950 Less current portion (184,450 ) (241,950 ) Total notes payable - related party - long term $ 177,500 $ 125,000 During the nine months ended September 30, 2024, the Company received $0 under a note payable from a director of the Company. As of September 30, 2024 and December 31, 2023, the Company had one note payable due to a director of the Company in the amount of $19,450. The note has an interest rate of 5% and is due on demand. As of September 30, 2024 and December 31, 2023, the Company had one note payable due to an officer of the Company in the amount of $55,000 and $60,000, respectively. The note has an interest rate of 12% and is due April 26, 2026. On April 30, 2021, the Company entered into a $150,000, 12% grid note payable with a Company controlled by the CEO that is due upon demand but no later than April 30, 2026. As of September 30, 2024 and December 31, 2023 and 2022, the Company has received advances under the note of $0 and $20,500 and made repayment of 0 and $0, respectively. As of September 30, 2024 and December 31, 2023, the note had a balance of $122,500. On January 8, 2021, the Company entered into a $125,000, 30% note payable due on June 8, 2021. Under the note the Company must make interest only payments of $3,125 starting on February 10, 2021 and continuing through maturity. On December 31, 2022, the noteholder extended the due date to June 8, 2022 for $1,250. On September 1, 2023, the noteholder sold the ownership of the note to an entity under common ownership of a related party who concurrently amended the terms of the note with the Company to accrue interest at 18% interest and to extend the maturity date of the note to August 31, 2025. As of September 30, 2024 and December 31, 2023, the balance of the note was $125,000. On July 23, 2023, the Company entered into a $40,000, 12% note payable with an entity under common control of a related party on July 22, 2024. As of September 30, 2024 and December 31, 2023, the balance on this note was $40,000. Interest expense associated with the related party notes for the nine months ended September 30, 2024 and 2023 was $42,475 and $19,764 respectively. Convertible notes payable - related party consist of the following at: September 30, 2024 December 31, 2023 Convertible note payable, 8% interest, due December 2024 $ 2,289,523 $ 2,205,623 Convertible note payable, 12% interest, due December 2023 - 400,000 Convertible note payable, 12% interest, due December 2024 - 150,000 Convertible note payable, 12% interest, due December 2024 - 85,000 Convertible note payable, 12% interest, due March 2025 250,000 - Convertible note payable, 15% interest, due July 2025 500,000 - Total convertible notes payable - related party $ 3,039,523 $ 2,840,623 Less current portion (3,039,523 ) (2,840,623 ) Total convertible notes payable - related party - long-term $ - $ - On September 1, 2022, the Company entered into a $2,500,000 8% convertible grid note with Notation Labs, Inc, a company commonly controlled by a director of the Company. The note is due on December 31, 2024 and is convertible at a rate of $0.80 per share. During the year ending December 31, 2023, the Company received $1,190,853 in advances from the note and made payments of $479,160 on the note. During the nine months ending September 30, 2024, the Company received $527,500 in advances from the note and made payments of $443,600 on the note. As of September 30, 2024 and December 31, 2023, the balance of the note was $2,289,523 and $2,205,623, respectively. On July 26, 2022, the Company issued a $400,000 12% convertible promissory note to a company commonly controlled by a shareholder of the Company. The note is due on December 15, 2023 and is convertible into shares of the Company’s common stock at a rate of $0.08 per share. On April 4, 2024, the Company issued 24,063,562 shares of common stock for the conversion of $400,000 principal and $81,271 accrued interest at $0.45 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $0 and $400,000, respectively. On June 15, 2023, the Company issued a $150,000 12% convertible promissory note to a company commonly controlled by a shareholder of the Company. The note is due on December 31, 2024 and is convertible into shares of the Company’s common stock at a rate of $0.02 per share. On April 4, 2024, the Company issued 8,224,932 shares of common stock for the conversion of $150,000 principal and $15,090 accrued interest at $0.45 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $0 and $150,000, respectively. On July 25, 2023, the Company issued a $85,000 12% convertible promissory note to a company commonly controlled by a shareholder of the Company. The note is due on December 31, 2024 and is convertible into shares of the Company’s common stock at a rate of $0.02 per share. On April 4, 2024, the Company issued 4,604,904 shares of common stock for the conversion of $85,000 principal and $7,098 accrued interest at $0.45 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $0 and $85,000, respectively. On March 25, 2024, the Company issued a $250,000 12% convertible promissory note to a trust controlled by a shareholder of the Company. The note is due on March 25, 2025 and is convertible into shares of the Company’s common stock at a rate of $0.05 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $250,000 and $0, respectively. On July 25, 2024, the Company issued a $500,000 15% convertible promissory note to a trust controlled by a shareholder of the Company. The note is due on July 25, 2025 and is convertible into shares of the Company’s common stock at a rate of $0.15 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $500,000 and $0, respectively. Interest expense on all of the above convertible notes for the nine months ended September 30, 2024 and 2023 was $180,174 and $182,195, respectively.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2024
NOTES PAYABLE
NOTES PAYABLE	NOTE 7 - NOTES PAYABLE Notes payable consist of the following at: September 30, 2024 December 31, 2023 Note payable, secured, 12% interest, due June 2024 $ - $ 300,000 Note payable, secured, 12% interest, due April 2026 95,000 95,000 Notes payable, secured, 12% interest, due December 2023 10,000 10,000 Notes payable, 12% interest, due starting August 2024 325,000 500,000 Notes payable, 18% interest, due starting August 2024 350,000 125,000 Note payable, 18% interest, due January 2025 100,000 - Note payable, 18% interest, due January 2025 50,000 - Note payable, 24% interest, due February 2025 100,000 - Total notes payable $ 1,030,000 $ 1,030,000 Less current portion (935,000 ) (1,030,000 ) Total Notes Payable - long term $ 95,000 $ - On January 1, 2020, the Company entered into an agreement to consolidate three notes payable above dated September 2, 2016 and February 2, 2018 into one $300,000, 12% note due September 1, 2021. As consideration the Company issued the note holder 175,000 shares of common stock valued at $61,250 which was recorded as financing expense. On May 1, 2022, for the issuance of 25,000 shares valued at $29,000 on the date of commitment, the loan was further extended to September 1, 2024. The Company evaluated the modification under ASC 470-50 and determined that the modifications were considered substantial and qualified for extinguishment accounting under such guidance. As such the Company recorded a loss on extinguishment of debt of $61,250 associated with the excess reacquisition cost of the new debt over the carrying value of the original debt. On January 19, 2024, the Company issued 3,000,000 shares of common stock in settlement of the principal amount of $300,000 and accrued interest of $10,948. As of September 30, 2024 and December 31, 2023, the balance of the note was $0 and $300,000, respectively. On April 26, 2021, the Company entered into a $95,000, 12% note payable due on April 26, 2026. As of September 30, 2024 and December 31, 2023, the balance of the note was $95,000. On August 18, 2021, the Company entered into a $10,000, 12% note payable due on August 18, 2022. On April 10, 2022 the note was amended to have a due date of December 7, 2023. As of September 30, 2024 and December 31, 2023, the balance of the note was $10,000. On August 3, 2023 the Company’s wholly owned subsidiary initiated an offering of 12% Notes with maturity dates of 12 months starting on August 3, 2024. As of September 30, 2024 and December 31, 2023, the Company has raised $575,000 and $500,000, respectively, under the offering. On April 3, 2024, the Company issued 3,857,143 shares of common stock to one noteholder for the conversion of $250,000 principal and $20,055 accrued interest at $0.45 per share. As of September 30, 2024 and December 31, 2023, the balance of the notes was $325,000 and $500,000, respectively. On October 19, 2023 the Company’s wholly owned subsidiary initiated an offering of 18% Notes with maturity dates of 12 months starting on August 3, 2024. As of September 30, 2024 and December 31, 2023, the Company has raised $350,000 and $125,000, respectively, under the offering. As of September 30, 2024 and December 31, 2023, the balance of the notes was $350,000 and $125,000, respectively. On July 24, 2024, the Company entered into a $50,000, 18% note payable due on January 24, 2025. As of September 30, 2024 and December 31, 2023, the balance of the note was $50,000 and $0, respectively. On July 25, 2024, the Company entered into a $100,000, 18% note payable due on January 25, 2025. As of September 30, 2024 and December 31, 2023, the balance of the note was $100,000 and $0, respectively. On August 5, 2024, the Company entered into a $100,000, 24% note payable due on February 5, 2025. As of September 30, 2024 and December 31, 2023, the balance of the note was $100,000 and $0, respectively. Interest expense including amortization of the associated debt discount for the nine months ended September 30, 2024 and 2023 was $97,011 and $88,282, respectively. Convertible notes payable, net of debt discount consist of the following: September 30, 2024 December 31, 2023 Convertible note payable, secured, 12% interest, due August 31, 2019, in default $ 40,000 $ 50,000 Convertible note payable, secured, 10% interest, due February 2024 45,000 45,000 Convertible note payable, secured, 12% interest, due Feb 15, 2026 75,000 75,000 Convertible notes payable, secured, 4% interest, due October 14, 2020, in default 75,000 75,000 Convertible note payable ,12% interest, due May 2020, in default 108,500 108,500 Convertible note payable, secured, 10% interest, due May 1, 2024 - 350,000 Convertible notes payable, secured, 4% interest, due March 3, 2021, in default 10,500 25,000 Convertible notes payable, 8% interest, due December 2023 - 295,000 Convertible note payable, 12% interest, due May 25 25,000 - Convertible notes payable, 8% interest, due March 2025 20,000 - Convertible notes payable, 12% interest, due April 2026 150,000 - Convertible notes payable, 12% interest, due May 2026 100,000 - Convertible note payable, 12% interest, due July 2026 50,000 - Total convertible notes payable 699,000 1,023,500 Less unamortized discounts - (24,148 ) Total convertible notes payable, net of discounts 699,000 999,352 Less current portion (324,000 ) (999,352 ) Total convertible notes payable, net of discounts - long-term $ 375,000 $ - On September 2, 2016, the Company issued $50,000 of principal amount of 12% secured convertible promissory notes and 6,250 warrants to purchase common stock (post-split). The note was due on August 31, 2018, was later extended to August 31, 2019, bears interest of twelve percent (12%) and is currently in default. The outstanding principal amounts and accrued but unpaid interest of the notes is convertible at any time at the option of the holder into common stock at a conversion price of $8.00 per share (post-split). The notes were issued with warrants to purchase up to 6,250 shares of the Company’s common stock at an exercise price of $12 per share. During the nine months ended September 30, 2024, the Company made a payment of $10,000. As of September 30, 2024 and December 31, 2023, the balance of the note was $40,000 and $50,000, respectively. On May 2, 2017, the Company issued $50,000 of principal amount of 10% secured convertible promissory notes and 10,000 warrants to purchase common stock. The note was due on May 2, 2020 and is secured by the Company’s accounts receivable and inventory. On April 22, 2020, the note was extended to May 2, 2021. The outstanding principal amounts and accrued but unpaid interest of the notes is convertible at any time at the option of the holder into common stock at a conversion price of $4 per share (post-split). The notes were issued with warrants to purchase up to 1,250 shares (post-split) of the Company’s common stock at an exercise price of $8.00 per share. One December 31, 2021 the note was amended to cease accruing interest as of May 1,2022 and the due date of the note was amended to April 1, 2023 and on February 8, 2023 the note was extended to February 8, 2024. As of September 30, 2024 and December 31, 2023, the balance of the note was $45,000. On February 15, 2018, the Company issued a $75,000 12% secured convertible promissory note. The note was due on February 24, 2020 and is secured by the Company’s accounts receivable and inventory. On April 22, 2020, the due date of the note was extended to February 15, 2021 for the issuance of 6,250 shares of common stock valued at $8,995. On February 22, 2022 the due date of the note was further extended to February 15, 2024. On September 3, 2024 the due date of the note was extended to February 15, 2026. As of September 30, 2024 and December 31, 2023, the balance of the note was $75,000. On February 8, 2019, the Company issued a $50,000 10% convertible note. The note was due on February 8, 2020. As an incentive to enter into the agreement, the noteholder was also granted 7,500 shares valued at $30,000, which was recognized as a debt discount. On February 19, 2019, the Company issued a $25,000 4% convertible note. The note was due on August 19, 2019 and is convertible at a rate of $4 per share. On February 14, 2019, the noteholder agreed to extend the note through October 14, 2020. As an incentive to enter into the agreement, the noteholder was also granted 625 shares valued at $2,500, which was recognized as a debt discount. These notes were merged into one note at the time of extension with a principal amount of $75,000 and is currently in default. As of September 30, 2024 and December 31, 2023, the balance of the note was $75,000. On November 19, 2019, the Company entered in to a $281,000 convertible note payable, including an original issue discount of $28,100 convertible promissory note pursuant to which $150,000 was borrowed, including a $18,500 discount during the year ended December 31, 2019. Interest under the convertible promissory note is 12% per annum, and the principal and all accrued but unpaid interest is due 180 days from funding, which has July 19, 2020 for the first tranche. On May 20, 2020, the noteholder agreed to extend the due date of the first tranche of funding until July 19, 2020 and is currently past due. The note is convertible at the lesser of (i) 70% multiplied by the lowest Trading Price during the previous twenty-five (25) trading day period ending on the latest complete Trading Day prior to the date of the note and 70% of the market price with a floor of $0.01. As an incentive to enter into the agreement, the noteholder was also granted 53,375 shares valued at $175,070. As of September 30, 2024 and December 31, 2023, the balance of the note was $108,500. On May 5, 2020, the Company issued a $350,000 10% convertible note. The note is due on May 1, 2021 and is convertible at a rate of $1 per share (post-split). As an incentive to enter into the agreement the noteholder was also granted 187,500 shares (post-split) valued at $207,000, which was recognized as a debt discount. On April 21, 2021, the noteholder agreed to extend the note through May 1, 2022. As an incentive to enter into the agreement, the noteholder was also granted 12,500 shares (post-split) valued at $20,000, which was recognized as financing expense. On May 1, 2022, for the issuance of 75,000 shares valued at $87,000 on the date of commitment, the loan was further extended to May 1, 2024. On May 3, 2024, the Company issued 7,002,740 shares of common stock for the conversion of $350,000 principal and $140,288 accrued interest at $0.22 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $0 and $350,000, respectively. On March 3, 2021, the Company issued a $25,000 4% convertible note. The note is due on March 3, 2022 and is convertible at a rate of $0.80 per share. On September 23, 2024, the Company negotiated a settlement with the noteholder. The Company made an immediate payment of $10,000 and then make 19 monthly payments of $4,500. As of September 30, 2024 and December 31, 2023, the balance of the note was $10,500 and $25,000, respectively. On February 22, 2022 the Company entered into a $385,000, 12% note payable due on February 22, 2023. The note is convertible upon default at the higher of the closing price of the common stock on the closing date, or par value. As an inducement to enter into the agreement the Company also granted the noteholder 165,216 shares of common stock (post-split). The issuance of the note and shares resulted in a total debt discount of $158,147, with $123,147 attributable to the shares. On February 8, 2023, the note was extended to December 31, 2023. During the year ended December 31, 2023, the Company made principal payments totaling $60,000. On March 26, 2024, the Company entered a settlement agreement with the noteholder, in which the noteholder agreed to accept payment of $250,000 as settlement in full for all principal and accrued interest. As of September 30, 2024 and December 31, 2023, the balance of the note was $0 and $295,000. On July 18, 2022, the Company entered into a $150,000 8% convertible grid note. The note is due on July 18, 2023 and is convertible at a rate of $0.80 per share. During the year ending December 31, 2023, the Company received $4,000 in advances from the note. During the year ended December 31, 2023, the Company converted the balance of the note and accrued interest into 2,254,986 shares of common stock valued at $45,100. During the nine months ended September 30, 2024, the Company received $20,000 in advance from the note. As of September 30, 2024 and December 31, 2023, the balance of the note was $20,000 and $0, respectively. On April 23, 2024, the Company entered into a convertible note agreement for $150,000 for a 24-month period and interest rate of 12% and is convertible at $0.10 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $150,000 and $0, respectively. On May 14, 2024, the Company entered into a convertible note agreement for $25,000 for a 12-month period and interest rate of 12% and is convertible at $0.15 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $25,000 and $0, respectively. On May 29, 2024, the Company entered into a convertible note agreement for $100,000 for a 24-month period and interest rate of 12% and is convertible at $0.15 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $100,000 and $0, respectively. On July 3, 2024, the Company entered into a convertible note agreement for $50,000 for a 24-month period and interest rate of 12% and is convertible at $0.15 per share. As of September 30, 2024 and December 31, 2023, the balance of the note was $50,000 and $0, respectively. Interest expense including financing cost and amortization of the associated debt discount on all of the above convertible notes for the nine months ended September 30, 2024 and 2023 was $68,865 and $120,059, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 8 - COMMITMENTS AND CONTINGENCIES Operating Lease Agreements The Company determines whether or not a contract contains a lease based on whether or not it provides the Company with the use of a specifically identified asset for a period of time, as well as both the right to direct the use of that asset and receive the significant economic benefits of the asset. The Company elected the transition relief package of practical expedients, and as a result, we did not assess 1) whether existing or expired contracts contain embedded leases, 2) lease classification for any existing or expired leases, and 3) whether lease origination costs qualified as initial direct costs. We elected the short-term lease practical expedient by establishing an accounting policy to exclude leases with a term of 12 months or less. The discount rate utilized for classification and measurement purposes as of the inception date of the lease is based on the Company’s collateralized incremental interest rate to borrow of 12%, as the rate implicit in the lease is not determinable. The Company has entered into lease agreements as a lessee for the use of office space. These lease agreements are classified as operating leases, and the liability and right-of-use asset are recognized on the balance sheet at lease commencement. Leases with an initial term of 12 months or less are not recorded on the balance sheet and are recognized as lease expense on a straight-line basis over the lease term. During 2018, the Company executed a lease agreement. The lease term is 39 months at a rate of $1,680 per month with 3% increases beginning January 1, 2021 and rent commencing on January 1, 2019. The Company was required to pay a $1,781 security deposit. The Company agreed to renew the lease through December 31, 2025. On August 24, 2023, the Company executed a lease agreement. The lease term is 39 months at a starting rate of $5,624 per month with 4% increases beginning December 1, 2024 and rent commencing on September 1, 2023. As a result of the adoption of ASC 842, the Company recognized an operating lease liability and right-of-use asset of $171,276 and $171,798 associated with the lease. In early 2022, the Company spun-off a wholly owned subsidiary, Notation Labs, Inc. (“Notation Labs”). Notation Labs and the Company have continued to share office and warehouse spaces. The agreement is that Notation Labs pays portions of the leases based on agreements between the two companies for usage and other factors. The Company does not recognize rent expense on amounts paid by Notation Labs nor is it required to repay Notation Labs. Undiscounted Cash Flows As of September 30, 2024, the right of use asset and lease liability were shown on the consolidated balance sheet at $148,133 and $151,396, respectively. The table below reconciles the fixed component of the undiscounted cash flows and the total remaining years to the operating lease liability recorded on the consolidated balance sheet as of September 30, 2024: Amounts due as of September 30, 2024 Operating Leases 2024 $ 21,883 2025 87,532 2026 64,891 Total minimum lease payments 174,306 Less: effect of discounting (22,910 ) Present value of future minimum lease payments 151,396 Less: current obligations under leases (73,891 ) Long-term lease obligations $ 77,505 Legal Matters On July 6, 2020, we received a letter from the staff of the Division of Enforcement of the Securities and Exchange Commission (the “Staff”) that indicated the Company may have violated certain rules and regulations regarding a late filing notification filed by the Company and that the Staff is conducting an informal inquiry into the matter. On April 29, 2021, the Company agreed to pay civil penalties of $25,000 to the Securities and Exchange Commission in settlement of the matter. Payment shall be made in the following four installments: (1) $5,000 within 14 days of entry of the order; (2) $7,500 within 180 days of entry of the order; (3) $6,250 within 270 days of entry of the order; and (4) $6,250 within 360 days of entry of the order. As of September 30, 2024, $20,000 remained due. On April 6, 2023, the Company was served a Summons for an Amended Complaint filed in the state of Florida with claims for Strict Liability, Negligence and Breach of Implied Warranty. The complaint, filed by an insurance company, stems from its payments for claims filed by a policy holder on two separate occasions. The first insurance payment insurance claim payment

STOCK WARRANTS

STOCK WARRANTS	9 Months Ended
	Sep. 30, 2024
STOCK WARRANTS
STOCK WARRANTS	NOTE 9 - STOCK WARRANTS The following is a summary of stock warrants activity during the period ended September 30, 2024: Number of Shares Weighted Average Exercise Price Balance, December 31, 2023 1,317,387 $ 0.20 Warrants granted and assumed - - Warrants expired (1,071,750 ) 1.00 Warrants canceled - - Warrants exercised - - Balance outstanding and exercisable, September 30, 2024 245,637 $ 0.50

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	9 Months Ended
	Sep. 30, 2024
STOCKHOLDERS EQUITY
STOCKHOLDERS EQUITY	NOTE 10 - STOCKHOLDERS’ EQUITY The Company is authorized to issue 10,000,000 shares of it $0.001 par value preferred stock and 100,000,000 shares of its $0.001 par value common stock. On October 26, 2020, the Board of Directors (the Board), authorized the Company to amend the Articles of Incorporation of the Corporation to increase the authorized capital stock of the Corporation to 1,010,000,000 shares, of which 1,000,000,000 shall be authorized as common shares and 10,000,000 shall be authorized as preferred shares. Additionally, the Board authorized the execution of a reverse split of the issued and outstanding shares of the Corporation’s common stock at a ratio of up to one post-split share per twenty-five pre-split shares (1:25) at a time and exact ratio amount the Board of Directors deems appropriate. On September 27, 2021, FINRA approved a 1-for-8 reverse stock split of the Company’s common stock that was approved by the Company’s Board of Directors. The Company’s equity transactions have been retroactively restated to reflect the effect of the stock split. The Series B Preferred Stock does not pay a dividend, does not have any liquidation preference over other securities issued by the Company and are not convertible into shares of the Company’s common stock. For so long as any shares of the Series B Preferred Stock remain issued and outstanding, the holders thereof, voting separately as a class, shall have voting power equal to a controlling 51% of the total vote on all shareholder matters of the Company. Upon or after the third anniversary of the initial issuance date, the Company shall have the right, at the Company’s option, to redeem all or a portion of the shares of Series B Preferred Stock, at a price per share equal to par value. On January 18, 2024, the Company issued 1,050,000 shares pursuant to amendments to a related party promissory note which were made on October 20, 2021. On January 19, 2024, the Company issued 3,000,000 shares for a notice of conversion of a promissory note. On February 15, 2024, the Company issued 200,000 shares for cash at $0.05 per share for a total of $10,000. On February 19, 2024, the Company issued 750,000 shares for services pursuant to two consulting agreements. On February 19, 2024, the Company issued 100,000 shares for cash at $0.05 per share for a total of $5,000. On April 2, 2024 the Company issued 1,000,000 shares for services pursuant to a consulting agreement. On April 3, 2024, the Company issued 3,857,143 shares pursuant to a promissory note amendment and conversion dated April 3, 2023. On April 4, 2024, the Company issued 36,893,398 shares to convert certain related party convertible notes dated July 26, 2022, June 15, 2023 and July 25, 2023. On April 14, 2024 the Company issued 100,000 shares for services pursuant to a consulting agreement. On April 22, 2024, the Company entered into a consulting agreement with an individual for a six-month period. As compensation, the Company will issue 300,000 shares of common stock to the consultant immediately upon signing the agreement. On May 3, 2024, the Company issued 7,002,740 shares of common stock for the conversion of $350,000 in principal and $140,192 in accrued interest on a convertible note. On May 7, 2024, the Company issued 100,000 shares of common stock valued at $47,835, which was recorded in the prior year in Stock payable as an incentive to enter into a certain note payable. On July 7, 2024, the Company issued 25,000 shares for services pursuant to two consulting agreements. On July 10, 2024, the Company issued 200,000 shares for services pursuant to two consulting agreements. On July 14, 2024, the Company issued 100,000 shares for services pursuant to a consulting agreement. On July 24, 2024, the Company issued 300,000 shares of common stock valued at $21,000 as an incentive to enter into a certain note payable. On July 25, 2024, the Company issued 2,500,000 shares of common stock valued at $175,000 as an incentive to enter into a certain note payable. On July 25, 2024, the Company issued 2,500,000 shares for services pursuant to a consulting agreement. On July 26, 2024, the Company issued 600,000 shares for services pursuant to six consulting agreements. On July 26, 2024, the Company issued 600,000 shares of common stock valued at $420,000 as an incentive to enter into a certain note payable. On August 5, 2024, the Company issued 200,000 shares of common stock valued at $80,000 as an incentive to enter into a certain note payable. On August 5, 2024, the Company issued 2,500,000 shares for services pursuant to an amendment to a consulting agreement. On August 5, 2024, the Company issued 2,500,000 shares for services pursuant to a consulting agreement. On August 6, 2024, the Company issued 600,000 shares of common stock, which was recorded in the prior year in Stock payable pursuant to a consulting agreement. On August 8, 2024, the Company issued 150,000 shares for cash at $0.05 per share for a total of $7,500. On August 9, 2024, the Company issued 2,000,000 shares for services pursuant to a consulting agreement. On August 19, 2024, the Company cancelled 1,000,000 shares of common stock valued that had previously been issued as an incentive to enter into a certain note payable. On August 29, 2024, the Company issued 2,200,000 shares of common stock valued at $836,000 as an incentive to enter into a standby letter of credit. On August 29, 2024, the Company issued 2,550,000 shares for services pursuant to three consulting agreements. On September 3, 2024, the Company reached a settlement agreement for 156,667 shares of common stock for the conversion of $23,500 of advances payable. These shares have been included as outstanding but have not been issued by the transfer agent. On September 24, 2024, the Company issued 1,000,000 shares for cash at $0.10 per share for a total of $100,000.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date the financial statements were issued. The Company has determined that there are no other such events that warrant disclosure or recognition in the financial statements other than as set forth below. On October 1, 2024, the Company issued 300,000 shares per a subscription agreement at $0.10 per share for $30,000 in cash. On October 17, 2024, the Company issued 1,000,000 shares per a subscription agreement at $0.10 per share for $100,000 in cash. On October 24, 2024, the Company issued 250,000 shares for services pursuant to a consulting agreement.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization	The Company was incorporated on March 7, 2008 under the laws of the State of Nevada, as Alcantara Brands Corporation. On October 5, 2010, the Company amended its articles of incorporation and changed its name to Bollente Companies, Inc. On June 4, 2018, the Company amended its articles of incorporation and changed its name to Trutankless, Inc. The Company is involved in sales, marketing, research and development of a high quality, whole-house, smart electric tankless water heater that is more energy efficient than conventional products. Management anticipates the Company’s trutankless water heater, with Wi-Fi capability and Trutankless’ proprietary apps offered in the iOS and Android store, will augment existing products in the home automation space.
Basis of Presentation	The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP) and applicable rules and regulations of the Securities and Exchange Commission (SEC) regarding interim financial reporting. Certain information and note disclosures normally included in the consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in the consolidated financial statements for the six months ended June 30, 2024 should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Form 10-K for the Company’s fiscal year ended December 31, 2023, as filed with the SEC. The consolidated balance sheet as of December 31, 2023, included herein was derived from the audited financial statements as of that date, but does not include all disclosures including notes required by GAAP. The accompanying unaudited consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations to be anticipated for the year ending December 31, 2024.
Principles of consolidation	The consolidated financial statements include the accounts of Trutankless, Inc. and its wholly owned subsidiaries. On May 16, 2010, the Company acquired 100% of the outstanding stock of Bollente, Inc. On August 20, 2020 the Company formed a wholly owned subsidiary, Notation Labs, Inc. On October 20, 2021 the Company formed a wholly owned subsidiary, Tankless 365, Inc. All significant inter-company transactions and balances have been eliminated. Spinoff On July 15, 2023, the Company announced its intention to spin-off its wholly-owned subsidiary, Tankless365, Inc. On a date determined by the Board of Directors of the Company, each Shareholder having common stock as of the Distribution Date will be entitled to receive shares of the common stock of Tankless365, Inc. pro rata based on a 4:1 ratio. Subsequent to this announcement, the Company’s management decided that the subsidiary, Tankless 365, Inc. will not be spun-off but will remain as a subsidiary of the Company.
Use of estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
Cash and cash equivalents	For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.
Stock-based compensation	The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized.
Income Taxes	The Company’s calculation of its tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations in various taxing jurisdictions. The Company recognizes tax liabilities for uncertain tax positions based on management’s estimate of whether it is more likely than not that additional taxes will be required. The Company had no uncertain tax positions as of September 30, 2024. Deferred income taxes are recognized in the consolidated financial statements for the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates. Temporary differences arise from net operating losses, differences in depreciation methods of archived images, and property and equipment, stock-based and other compensation, and other accrued expenses. A valuation allowance is established when it is determined that it is more likely than not that some or all of the deferred tax assets will not be realized. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability for U.S., or the various state jurisdictions, may be materially different from management’s estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities. Interest and penalties are included in tax expense. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operation in the provision for income taxes. As of September 30, 2024 and 2023, the Company had no accrued interest or penalties related to uncertain tax positions.
Earnings per share	The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.
Accounts receivable	Accounts receivable is comprised of uncollateralized customer obligations due under normal trade terms. The Company performs ongoing credit evaluation of its customers and management closely monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The carrying amount of accounts receivable is reviewed periodically for collectability. If management determines that collection is unlikely, an allowance that reflects management’s best estimate of the amounts that will not be collected is recorded. Accounts receivables are presented net of an allowance for doubtful accounts of $186,750 and $186,750 at September 30, 2024 and December 31, 2023, respectively.
Advertising Costs	The Company’s policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expenses of $4,951 and $8,491 during the nine months ended September 30, 2024 and 2023, respectively.
Research and development costs	The Company charges research and development costs to expense when incurred in accordance with FASB ASC 730, “Research and Development”. These research and development expenses are not related to the patent that the Company has, but are focused on future product developments. Research and development costs were $555,681 and $227,553 for the nine months ended September 30, 2024 and 2023, respectively.
Revenue recognition	Revenue is recognized in accordance with ASC 606. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue recognition occurs at the time product is shipped to customers, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance.
Fair value of financial instruments	The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are: Level 1 - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 - Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of September 30, 2024 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable to related parties approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at September 30, 2024 and December 31, 2023.
Recently Issued Accounting Pronouncements	From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.

ACCOUNTS RECEIVABLE, NET (Table

ACCOUNTS RECEIVABLE, NET (Tables)	9 Months Ended
	Sep. 30, 2024
ACCOUNTS RECEIVABLE, NET
Schdule of Accounts receivable, net	September 30, 2024 December 31, 2023 Accounts receivable 269,796 186,750 Allowance for doubtful accounts (186,750 ) (186,750 ) Total $ 83,046 $ -

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2024
INVENTORY
Schdule of Inventories	September 30, 2024 December 31, 2023 Parts $ 84,036 $ - Total Inventory $ 84,036 $ -

RELATED PARTY (Tables)

RELATED PARTY (Tables)	9 Months Ended
	Sep. 30, 2024
RELATED PARTY
Schdule of notes payable related party	September 30, 2024 December 31, 2023 Note payable, secured, 5% interest, due on demand $ 19,450 $ 19450 Note payable, secured, 12% interest, due April 26, 2026 55,000 60,000 Note payable, secured, 12% interest, due April 30, 2026 122,500 122,500 Note payable, secured, 18% interest, due July 25, 2024 40,000 40,000 Notes payable, secured, 18% interest, due August 31, 2025 125,000 125,000 Total notes payable - related party $ 361,950 $ 366,950 Less current portion (184,450 ) (241,950 ) Total notes payable - related party - long term $ 177,500 $ 125,000
Schdule of convertible notes payable related party	September 30, 2024 December 31, 2023 Convertible note payable, 8% interest, due December 2024 $ 2,289,523 $ 2,205,623 Convertible note payable, 12% interest, due December 2023 - 400,000 Convertible note payable, 12% interest, due December 2024 - 150,000 Convertible note payable, 12% interest, due December 2024 - 85,000 Convertible note payable, 12% interest, due March 2025 250,000 - Convertible note payable, 15% interest, due July 2025 500,000 - Total convertible notes payable - related party $ 3,039,523 $ 2,840,623 Less current portion (3,039,523 ) (2,840,623 ) Total convertible notes payable - related party - long-term $ - $ -

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2024
NOTES PAYABLE
Schedule of Notes Payable	September 30, 2024 December 31, 2023 Note payable, secured, 12% interest, due June 2024 $ - $ 300,000 Note payable, secured, 12% interest, due April 2026 95,000 95,000 Notes payable, secured, 12% interest, due December 2023 10,000 10,000 Notes payable, 12% interest, due starting August 2024 325,000 500,000 Notes payable, 18% interest, due starting August 2024 350,000 125,000 Note payable, 18% interest, due January 2025 100,000 - Note payable, 18% interest, due January 2025 50,000 - Note payable, 24% interest, due February 2025 100,000 - Total notes payable $ 1,030,000 $ 1,030,000 Less current portion (935,000 ) (1,030,000 ) Total Notes Payable - long term $ 95,000 $ -
Schdule of convertible notes payable, net of debt discount	September 30, 2024 December 31, 2023 Convertible note payable, secured, 12% interest, due August 31, 2019, in default $ 40,000 $ 50,000 Convertible note payable, secured, 10% interest, due February 2024 45,000 45,000 Convertible note payable, secured, 12% interest, due Feb 15, 2026 75,000 75,000 Convertible notes payable, secured, 4% interest, due October 14, 2020, in default 75,000 75,000 Convertible note payable ,12% interest, due May 2020, in default 108,500 108,500 Convertible note payable, secured, 10% interest, due May 1, 2024 - 350,000 Convertible notes payable, secured, 4% interest, due March 3, 2021, in default 10,500 25,000 Convertible notes payable, 8% interest, due December 2023 - 295,000 Convertible note payable, 12% interest, due May 25 25,000 - Convertible notes payable, 8% interest, due March 2025 20,000 - Convertible notes payable, 12% interest, due April 2026 150,000 - Convertible notes payable, 12% interest, due May 2026 100,000 - Convertible note payable, 12% interest, due July 2026 50,000 - Total convertible notes payable 699,000 1,023,500 Less unamortized discounts - (24,148 ) Total convertible notes payable, net of discounts 699,000 999,352 Less current portion (324,000 ) (999,352 ) Total convertible notes payable, net of discounts - long-term $ 375,000 $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2024
COMMITMENTS AND CONTINGENCIES
Schedule of Undiscounted Cash Flows	Amounts due as of September 30, 2024 Operating Leases 2024 $ 21,883 2025 87,532 2026 64,891 Total minimum lease payments 174,306 Less: effect of discounting (22,910 ) Present value of future minimum lease payments 151,396 Less: current obligations under leases (73,891 ) Long-term lease obligations $ 77,505

STOCK WARRANTS (Tables)

STOCK WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2024
STOCK WARRANTS
Schdule of Stock warrants activity	Number of Shares Weighted Average Exercise Price Balance, December 31, 2023 1,317,387 $ 0.20 Warrants granted and assumed - - Warrants expired (1,071,750 ) 1.00 Warrants canceled - - Warrants exercised - - Balance outstanding and exercisable, September 30, 2024 245,637 $ 0.50

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	May 16, 2010
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Outstanding stock acquired percentage						100%
Allowance for doubtful accounts	$ 186,750		$ 186,750		$ 186,750
Advertising expense			4,951	$ 8,491
Research and development costs	$ 136,124	$ 129,374	$ 555,681	$ 227,553

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
GOING CONCERN
Net loss	$ (3,420,112)	$ (1,083,601)	$ (405,152)	$ (732,490)	$ (504,256)	$ (722,081)	$ (4,908,865)	$ (1,958,827)
Cash	34,719			$ 79,195			34,719	79,195	$ 21,453	$ 84,034
Accumulated deficit	$ (71,574,778)						(71,574,778)		$ (66,665,913)
Operating cash flow from continued operations							$ (1,668,634)	$ (1,243,739)

ACCOUNTS RECEIVABLE, NET (Detai

ACCOUNTS RECEIVABLE, NET (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
ACCOUNTS RECEIVABLE, NET
Accounts receivable	$ 269,796	$ 186,750
Allowance for doubtful accounts	(186,750)	(186,750)
Total	$ 83,046	$ 0

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Inventory	$ 84,036	$ 0
Parts [Member]
Inventory	$ 84,036	$ 0

ROYALTY LIABILITIES (Details Na

ROYALTY LIABILITIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
ROYALTY LIABILITIES
Description of royalty agreement	These agreements require the Company to pay up to $50 per unit sold in royalties to these investors based on their investment amounts. The royalty obligation shall commence upon the 500th unit that is produced and sold and continue for 6 (six) calendar years from the anniversary date of the receipt of the first royalty payment
Royalty liability	$ 527,500	$ 417,500

RELATED PARTY (Details)

RELATED PARTY (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Total notes payable - related party	$ 361,950	$ 366,950
Less current portion	(184,450)	(241,950)
Total notes payable - related party - long term	177,500	125,000
Note payable, secured, 5% interest, due on demand [Member]
Total notes payable - related party	19,450	19,450
Note payable, secured, 12% interest, due April 26, 2024 [Member]
Total notes payable - related party	55,000	60,000
Note payable, secured, 12% interest, due April 30, 2024 [Member]
Total notes payable - related party	122,500	122,500
Note payable, secured, 18% interest, due July 25, 2024 [Member]
Total notes payable - related party	40,000	40,000
Note payable, secured, 18% interest, due August 31, 2025 [Member]
Total notes payable - related party	$ 125,000	$ 125,000

RELATED PARTY (Details 1)

RELATED PARTY (Details 1) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Total convertible notes payable - related party	$ 3,039,523	$ 2,840,623
Less current portion	(3,039,523)	(2,840,623)
Total convertible notes payable - related party - long-term	0	0
Convertible note payable, 8% interest, due December 2024 [Member]
Total convertible notes payable - related party	2,289,523	2,205,623
Convertible note payable, 12% interest, due December 2023 [Member]
Total convertible notes payable - related party	0	400,000
Convertible note payable, 12% interest, due December 2024 [Member]
Total convertible notes payable - related party	0	150,000
Convertible note payable, 12% interest, due March 2025 [Member]
Total convertible notes payable - related party	250,000	0
Convertible note payable 1, 12% interest, due December 2024 [Member]
Total convertible notes payable - related party	0	85,000
Convertible note payable, 15% interest, due July 2025 [Member]
Total convertible notes payable - related party	$ 500,000	$ 0

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)			1 Months Ended	9 Months Ended		12 Months Ended
	Apr. 04, 2024	Apr. 03, 2024	Jan. 19, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jun. 08, 2022	Feb. 10, 2021
Note payable				$ 1,030,000		$ 1,030,000
Interest expense				42,475	$ 19,764
Convertible note payable				699,000		1,023,500
Repayments of note advances				0	31,400
Issued shares of common stock	36,893,398	3,857,143	3,000,000
Related party One [Member]
Note payable due				$ 19,450		19,450
Interest rate				5%
Related party [Member]
Received note payable from director				$ 0
Officer [Member]
Note payable due				$ 55,000		60,000
Interest rate				12%
Accounts payable and accrued liability-related party [Member]
Advances received from a related party				$ 15,000	0
Repayments of note advances				0
Conversion of stock amount				$ 23,500
Issued shares of common stock				156,667
Advances				$ 7,500		31,000
Notation Labs, Inc [Member]
Conversion price per share				$ 0.80
Convertible note payable				$ 2,500,000
Convertible note payable due date				Dec. 31, 2024
Net advances from the note				$ 527,500		1,190,853
Repayments of note advances				443,600		479,160
Outstanding amount notes payable				2,289,523		2,205,623
Convertible Promissory Note [Member]
Interest expense				180,174	$ 182,195
On July 26, 2022 [Member] | Convertible Promissory Note [Member]
Issued of convertible promissory note				$ 400,000
Note payable due date				Dec. 15, 2023
Conversion price per share				$ 0.08
Interest rate				12%
Outstanding amount convertible promissory note				$ 0		400,000
On June 15, 2023 [Member] | Convertible Promissory Note [Member]
Issued of convertible promissory note				$ 150,000
Note payable due date				Dec. 31, 2024
Conversion price per share				$ 0.02
Interest rate				12%
Outstanding amount convertible promissory note				$ 0		150,000
On July 25, 2023 [Member] | Convertible Promissory Note [Member]
Issued of convertible promissory note				$ 85,000
Note payable due date				Dec. 31, 2024
Conversion price per share				$ 0.02
Interest rate				12%
Outstanding amount convertible promissory note				$ 0		85,000
On March 25, 2024 [Member] | Convertible Promissory Note [Member]
Issued of convertible promissory note				$ 250,000
Note payable due date				Mar. 25, 2025
Conversion price per share				$ 0.05
Interest rate				12%
Outstanding amount convertible promissory note				$ 250,000		0
April 2021 [Member] | CEO [Member]
Note payable				150,000
Repayments of note advances				$ 0		0
Interest rate				12%
Received advances from the company				$ 0		20,500
Outstanding amount notes payable						122,500
On January 8, 2021 [Member] | CEO [Member]
Note payable due date				Jun. 08, 2021
Note payable				$ 125,000
Interest on notes							$ 1,250	$ 3,125
Interest rate				30%
Outstanding amount notes payable						125,000
Accrued interest rate				18%
July 23, 2023 [Member]
Note payable				$ 40,000
Interest rate				12%
Outstanding amount notes payable				$ 400,000		40,000
On April 4, 2024 [Member] | Convertible Promissory Note [Member]
Accrued interest of convertible promissory note				$ 81,271
Issued of convertible promissory note, shares				24,063,562
Conversion price per share				$ 0.45
On April 4, 2024 [Member] | Convertible Promissory Note One [Member]
Accrued interest of convertible promissory note				$ 15,090
Issued of convertible promissory note				$ 150,000
Issued of convertible promissory note, shares				8,224,932
Conversion price per share				$ 0.4
On April 4, 2024 [Member] | Convertible Promissory Note Two [Member]
Accrued interest of convertible promissory note				$ 7,098
Issued of convertible promissory note				$ 85,000
Issued of convertible promissory note, shares				4,604,904
Conversion price per share				$ 0.45
On July 25, 2024 [Member] | Convertible Promissory Note [Member]
Issued of convertible promissory note				$ 500,000
Note payable due date				Jul. 25, 2025
Conversion price per share				$ 0.15
Interest rate				15%
Outstanding amount convertible promissory note				$ 500,000		$ 0

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Total Notes Payable	$ 1,030,000	$ 1,030,000
Less current portion	(935,000)	(1,030,000)
Total Notes Payable - long term	95,000	0
Notes payable, secured, 12% interest, due December 2023 [Member]
Notes payable	10,000	10,000
Notes payable, secured, 12% interest, due April 2022 [Member]
Notes payable	95,000	95,000
Notes payable, secured, 12% interest, due June 2024 [Member]
Notes payable	0	300,000
Notes payable, 12% interest, due starting August 2024 [Member]
Notes payable	325,000	500,000
Notes payable, 18% interest, due starting August 2024 [Member]
Notes payable	350,000	125,000
Note payable, 18% interest, due January 2025 [Member]
Notes payable	100,000	0
Note payable, 18% interest, due January 2025 one [Member]
Notes payable	50,000	0
Note payable, 24% interest, due February 2025 [Member]
Notes payable	$ 100,000	$ 0

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Total notes payable	$ 699,000	$ 1,023,500
Less unamortized discounts	0	(24,148)
Total convertible notes payable, net of discounts	699,000	999,352
Less current portion of Convertible notes payable	(324,000)	(999,352)
Total convertible notes payable, net of discounts - long-term	375,000	0
Convertible note payable, secured, 12% interest, due August 31, 2019 [Member]
Total notes payable	40,000	50,000
Convertible notes payable, secured, 4% interest, due October 14, 2020 [Member]
Total notes payable	75,000	75,000
Convertible note payable ,12% interest, due May 2020 [Member]
Total notes payable	108,500	108,500
Convertible note payable, secured, 10% interest, due May 1, 2024 [Member]
Total notes payable	0	350,000
Convertible notes payable, secured, 4% interest, due March 3, 2021 [Member]
Total notes payable	10,500	25,000
Convertible note payable, 12% interest, due May 25 [Member]
Total notes payable	25,000	0
Convertible note payable, 12% interest, due July 2026 [Member]
Total notes payable	50,000	0
Convertible note payable, secured, 10% interest, due February 2024 [Member]
Total notes payable	45,000	45,000
Convertible notes payable, 8% interest, due December 2023 [Member]
Total notes payable	0	295,000
Convertible notes payable, 8% interest, due March 2025 [Member]
Total notes payable	20,000	0
Convertible notes payable, 12% interest, due April 2026 [Member]
Total notes payable	150,000	0
Convertible notes payable, 12% interest, due May 2026 [Member]
Total notes payable	100,000	0
Convertible note payable, secured, 12% interest, due Feb 15, 2026 [Member]
Total notes payable	$ 75,000	$ 75,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)										1 Months Ended					9 Months Ended		12 Months Ended
	Sep. 03, 2024	May 03, 2024	May 03, 2024	Apr. 04, 2024	Apr. 03, 2024	May 01, 2022	May 05, 2020	May 02, 2017	Sep. 02, 2016	Mar. 26, 2024	Jan. 19, 2024	Nov. 19, 2019	Feb. 19, 2019	Feb. 15, 2018	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Sep. 24, 2024	Aug. 08, 2024	Feb. 19, 2024	Feb. 15, 2024	Feb. 22, 2022
Debt discount															$ 24,148	$ 56,829
Issuance of common stock, value															122,500	0
Issuance of common stock				36,893,398	3,857,143						3,000,000
Post-split shares of common stock value															113,008		$ 38,773					$ 123,147
Proceeds from convertible notes payable															325,000	474,000
Convertible Notes Payable															699,000		1,023,500
Accrued interest															368,812		483,238
Notes payable, net of debt discount															935,000		1,030,000
Common stock shares issued for the conversion, shares	156,667		7,002,740
Common stock shares issued for the conversion, amount	$ 23,500		$ 350,000
Shares issued price per share																		$ 0.10	$ 0.05	$ 0.05	$ 0.05
Convertible note issued Feb 8, 2019 [Member]
Debt discount															30,000
Proceeds from convertible notes payable															$ 50,000
Due Date															February 8, 2020
Shares Granted															7,500
Debt interest rate															10%
Convertible note February 22, 2022 [Member]
Convertible Notes Payable																	385,000
Notes payable, net of debt discount															$ 0		295,000
Settlement of principal amount										$ 250,000
Due Date															February 22, 2023
Shares Granted															165,216
Debt interest rate															12%
Principal payments																	60,000
Total debt discount															$ 158,147
Convertible note issued May 29, 2024 [Member]
Convertible Notes Payable															100,000
Convertible note balance amount															$ 100,000		0
Conversion price															$ 0.15
Debt interest rate															12%
Convertible note issued May 14, 2024 [Member]
Convertible Notes Payable															$ 25,000
Convertible note balance amount															$ 25,000		0
Conversion price															$ 0.15
Debt interest rate															12%
Convertible note issued April 23, 2024 [Member]
Convertible note balance amount															$ 150,000		0
Conversion price															$ 0.10
Debt interest rate															12%
Convertible note payable issued Mar 3, 2021 [Member]
Proceeds from convertible notes payable															$ 25,000
Immediate payment															10,000
Monthly payments															4,500
Convertible Notes Payable															$ 10,500		25,000
Conversion price															$ 0.80
Convertible note entered into September 2, 2016 [Member]
Proceeds from convertible notes payable									$ 50,000
Convertible Notes Payable															$ 40,000		50,000
Warrants Purchase									6,250
Interest rate									12%
Conversion price									$ 8
Exercise price									$ 12
Convertible note issued May 5, 2020 [Member]
Stock issued for debt discounts and extensions, value							$ 207,000
Proceeds from convertible notes payable							$ 350,000
Convertible Notes Payable															$ 0		350,000
Accrued interest		$ 140,288	$ 140,288
Issuance shares of common stock		7,002,740				12,500									75,000
Issuance shares of common stock value		$ 350,000				$ 20,000									$ 87,000
Conversion price															$ 0.22
Due Date							May 1, 2021
Shares Granted							187,500
Debt interest rate															10%
Convertible note issued Nov 19, 2019 [Member]
Stock issued for debt discounts and extensions, value												$ 175,070
Discount price												$ 18,500
Lowest trading price percentage												70%
Proceeds from convertible notes payable												$ 281,000
Convertible Notes Payable																	108,500
Shares Granted												53,375
Origional issue discount												$ 28,100
Market floor price per share amount												$ 0.01
Convertible promissory note percentage rate												12%
Convertible note issued May 2017 [Member]
Stock issued for debt discounts and extensions, value								$ 10,000
Proceeds from convertible notes payable								$ 50,000
Convertible Notes Payable															$ 45,000
Warrants Purchase								1,250
Interest rate								10%
Exercise price								$ 8
Convertible note issued Feb 15, 2018 [Member]
Issuance of common stock, value														$ 8,995
Issuance of common stock														6,250
Secured convertible promissory note															75,000
Convertible Notes Payable															$ 75,000		75,000
Due Date														February 24, 2020
Debt interest rate															12%
Convertible note issued Feb 19, 2019 [Member]
Debt discount													$ 2,500
Proceeds from convertible notes payable													$ 25,000
Convertible Notes Payable																	75,000
Due Date													August 19, 2019
Shares Granted													625
Conversion price per share													$ 4
Debt interest rate													4%
Convertible note issued July 3, 2024 [Member]
Convertible Notes Payable															$ 50,000
Convertible note balance amount															$ 50,000		0
Conversion price															$ 0.15
Debt interest rate															12%
Interest expense including financing cost and amortization															$ 68,865	$ 120,059
Convertible notes payable, due July 18 2022 [Member]
Advance recevied															20,000		$ 4,000
Convertible Notes Payable															150,000
Issuance shares of common stock																	2,254,986
Issuance shares of common stock value																	$ 45,100
Notes payable, net of debt discount															$ 20,000		0
Convertible conversion per shares															$ 0.80
Due Date															July 18, 2023
Debt interest rate															8%
Notes payable entered into April 3, 2024 [Member]
Balance related to debt amount															$ 325,000		500,000
Common stock shares issued for the conversion, shares															3,857,143
Common stock shares issued for the conversion, amount															$ 250,000
Accrued interest note payable															$ 20,055
Shares issued price per share															$ 0.45
Notes payable entered into April 26, 2021 [Member]
Interest rate															12%
Proceeds from notes payable															$ 95,000
Notes payable, net of debt discount															$ 95,000		95,000
Due Date															April 26, 2026
Notes payable entered into August 18, 2021 [Member]
Interest rate															12%
Proceeds from notes payable															$ 10,000
Notes payable, net of debt discount															$ 10,000		10,000
Due Date															August 18, 2022
Notes payable entered into July 24, 2024 [Member]
Interest rate															18%
Proceeds from notes payable															$ 50,000
Notes payable, net of debt discount															$ 50,000		0
Due Date															January 24, 2025
Notes payable entered into July 25, 2024 [Member]
Interest rate															18%
Proceeds from notes payable															$ 100,000
Notes payable, net of debt discount															$ 100,000		0
Due Date															January 24, 2025
Notes payable entered into August 5, 2024 [Member]
Interest rate															24%
Proceeds from notes payable															$ 100,000
Notes payable, net of debt discount															$ 100,000		0
Due Date															February 5, 2025
Notes payables [Member]
Interest expenses including amortization															$ 97,011		88,282
Notes payable entered into August 3, 2023 [Member]
Interest rate															12%
Notes payable															$ 575,000		500,000
Notes payable entered into October 19, 2023 [Member]
Balance related to debt amount															$ 350,000		125,000
Interest rate															18%
Notes payable															$ 350,000		125,000
Consideration for the consolidation of three notes payable to one - Jan 1, 2020 [Member]
Gain (loss) on extinguishment of notes															61,250
Proceeds from notes payable															$ 300,000
Issuance shares of common stock															175,000
Issuance shares of common stock value						$ 29,000									$ 61,250
Share issued for settelment											3,000,000
Notes payable, net of debt discount															$ 0		$ 300,000
Settlement of principal amount											$ 300,000
Accrued interest											$ 10,948
Debt interest rate															12%

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Sep. 30, 2024 USD ($)
COMMITMENTS AND CONTINGENCIES
2024	$ 21,883
2025	87,532
2026	64,891
Total minimum lease payments	174,306
Less: effect of discounting	(22,910)
Present value of future minimum lease payments	151,396
Less: current obligations under leases	(73,891)
Long-term lease obligations	$ 77,505

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended	12 Months Ended
	Aug. 24, 2023	Apr. 29, 2021	Sep. 30, 2024	Dec. 31, 2018	Dec. 31, 2023
Right of use asset			$ 148,133		$ 203,477
Operating Lease liability			151,396
Office Lease Agreement [Member]
Payment of civil penalties		$ 25,000
Settlement expense			38,768
Civil penelties payment terms		Payment shall be made in the following four installments: (1) $5,000 within 14 days of entry of the order; (2) $7,500 within 180 days of entry of the order
Right of use asset	$ 171,798
Operating Lease liability	$ 171,276
Penelties due			$ 20,000
Lease term	39 months
Intrest rate	4%		12%	3%
Monthly Installment and Interest Amount	$ 5,624			$ 1,680
Security deposit				$ 1,781

STOCK WARRANTS (Details)

STOCK WARRANTS (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
STOCK WARRANTS
Number of shares, Outstanding, Beginning Balance | shares	1,317,387
Warrants expired | shares	(1,071,750)
Number of shares, Outstanding, Ending balance | shares	245,637
Weighted average Excercese price, Begining balance | $ / shares	$ 0.20
Weighted average exercise price of shares expired | $ / shares	1
Weighted average exercise price of shares outstanding, Ending balance | $ / shares	$ 0.50

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)														1 Months Ended
	Sep. 03, 2024	Aug. 09, 2024	Aug. 08, 2024	Aug. 06, 2024	Aug. 05, 2024	Jul. 14, 2024	Jul. 10, 2024	Jul. 07, 2024	May 07, 2024	May 03, 2024	Apr. 04, 2024	Apr. 03, 2024	Apr. 02, 2024	Sep. 24, 2024	Aug. 29, 2024	Aug. 19, 2024	Jul. 26, 2024	Jul. 25, 2024	Jul. 24, 2024	Apr. 22, 2024	Apr. 14, 2024	Feb. 19, 2024	Feb. 15, 2024	Jan. 19, 2024	Jan. 18, 2024	Sep. 27, 2021	Sep. 30, 2024	Dec. 31, 2023	Oct. 26, 2020
Preferred stock, Par value																											$ 0.001	$ 0.001
Common stock, Par value																											$ 0.001	$ 0.001
Authorized capital stock																													1,010,000,000
Common stock, share Authorized																											100,000,000		1,000,000,000
Preferred stock, shares authorized																											10,000,000		10,000,000
Cancelled shares of common stock																1,000,000
Reverse stock split																										1-for-8
Per share Value			$ 0.05											$ 0.10								$ 0.05	$ 0.05
Issue shares of common stock			150,000	600,000	200,000				100,000					1,000,000	2,200,000			2,500,000	300,000			100,000	200,000
Common stock issued during period for compensation																				300,000
Share issued for services		2,000,000			2,500,000	100,000	200,000	25,000					1,000,000		2,550,000		600,000	2,500,000			100,000	750,000
Issue shares of common stock, Value			$ 7,500		$ 80,000				$ 47,835					$ 100,000	$ 836,000		$ 420,000	$ 175,000	$ 21,000			$ 5,000	$ 10,000
Common stock shares issued for the conversion, shares	156,667									7,002,740
Common stock shares issued for the conversion, amount	$ 23,500									$ 350,000
Share issued for promissory note amendment and conversion											36,893,398	3,857,143												3,000,000
Accrued interest on convertible note										$ 140,192
Amendments to a related party [Member]
Issue shares of common stock																									1,050,000
Share issued for services					2,500,000

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative) - Subsequent Event [Member] - USD ($)		1 Months Ended
	Oct. 01, 2024	Oct. 24, 2024	Oct. 17, 2024
Common stock issued for services		250,000
Subscription Agreement [Member]
Share price	$ 0.10		$ 0.10
Share issued during period, value	$ 30,000		$ 100,000
Share issued during period, shares	300,000		1,000,000