ClearSign Technologies (CLIR) 10-Q 17 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 17, 2021
Document and Entity Information
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Entity Registrant Name	CLEARSIGN TECHNOLOGIES CORP
Entity Central Index Key	0001434524
Current Fiscal Year End Date	--12-31
Title of 12(b) Security	Common Stock
Trading Symbol	CLIR
Security Exchange Name	NASDAQ
Entity Small Business	true
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		31,311,189
Entity Emerging Growth Company	false
Entity Shell Company	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Current Assets:
Cash and cash equivalents	$ 10,725,000	$ 8,824,000
Accounts receivable	124,000
Contract assets	339,000	92,000
Prepaid expenses and other assets, net	243,000	466,000
Total current assets	11,431,000	9,382,000
Fixed assets, net	755,000	427,000
Patents and other intangible assets, net	1,298,000	1,302,000
Other assets	10,000	10,000
Total Assets	13,494,000	11,121,000
Current Liabilities:
Accounts payable and accrued liabilities	438,000	435,000
Current portion of lease liabilities	193,000	169,000
Accrued compensation and taxes	190,000	382,000
Contract liabilities	48,000	94,000
Total current liabilities	869,000	1,080,000
Long Term Liabilities:
Long term lease liabilities	506,000	249,000
Payroll protection program loan	251,000	251,000
Total liabilities	1,626,000	1,580,000
Commitments and contingencies
Stockholders' Equity:
Preferred stock, $0.0001 par value, zero shares issued and outstanding	0	0
Common stock, $0.0001 par value, 31,137,498 and 30,077,436 shares issued and outstanding at March 31, 2021 and December 31, 2020, respectively	3,000	3,000
Additional paid-in capital	88,759,000	84,411,000
Accumulated deficit	(76,895,000)	(74,874,000)
Total stockholders' equity	11,867,000	9,540,000
Noncontrolling Interest	1,000	1,000
Total equity	11,868,000	9,541,000
Total Liabilities and Equity	$ 13,494,000	$ 11,121,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Consolidated Balance Sheets
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	31,137,498	30,077,436
Common stock, shares outstanding	31,137,498	30,077,436

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Consolidated Statements of Operations
Sales	$ 363,000	$ 0
Cost of goods sold including warranty adjustment (see note 5)	225,000	0
Gross profit	138,000	0
Operating expenses:
Research and development	826,000	810,000
General and administrative	1,333,000	1,153,000
Total operating expenses	2,159,000	1,963,000
Net loss	$ (2,021,000)	$ (1,963,000)
Net loss per share - basic and fully diluted	$ (0.07)	$ (0.07)
Weighted average number of shares outstanding - basic and fully diluted	30,526,571	26,707,288

Condensed Consolidated Statemen

Condensed Consolidated Statements of Equity - USD ($)	Stockholders' Equity	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Noncontrolling Interest	Total
Balance at the beginning of the year at Dec. 31, 2019	$ 9,223,000	$ 3,000	$ 77,210,000	$ (67,990,000)	$ 3,000	$ 9,226,000
Balances (in shares) at Dec. 31, 2019		26,707,261
Fair value of stock options issued in payment of accrued compensation	215,000	$ 0	215,000	0	0	215,000
Fair value of stock options issued for board service	53,000	0	53,000	0	0	53,000
Shares issued for services ($1.03 per share)	2,000	$ 0	2,000	0	0	2,000
Shares issued for services ($1.03 per share) (in shares)		2,500
Share Based Compensation	80,000	$ 0	80,000	0	0	80,000
Net loss	(1,963,000)	0	0	(1,963,000)	0	(1,963,000)
Balance at the end of the year at Mar. 31, 2020	7,610,000	$ 3,000	77,560,000	(69,953,000)	3,000	7,613,000
Balances (in shares) at Mar. 31, 2020		26,709,761
Balance at the beginning of the year at Dec. 31, 2020	9,540,000	$ 3,000	84,411,000	(74,874,000)	1,000	9,541,000
Balances (in shares) at Dec. 31, 2020		30,077,436
Shares issued for services ($1.90 per share)	2,000		2,000			2,000
Shares issued for services ($1.90 per share) (in shares)		1,250
Shares issued for services ($3.80 per share)	36,000		36,000			36,000
Shares issued for services ($3.80 per share) (in shares)		9,375
Shares issued for services ($1.21 per share)	4,000		4,000			4,000
Shares issued for services ($1.21 per share) (in shares)		3,000
Shares issued upon exercise of warrants ($1.80 per share)	67,000	$ 0	67,000	0	0	67,000
Shares issued upon exercise of warrants ($1.80 per share) (in shares)		37,500
Fair value of stock options issued in payment of accrued compensation	217,000	$ 0	217,000	0	0	217,000
Fair value of stock options issued in payment of accrued compensation (in shares)		64,439
Fair value of stock options issued for board service	210,000		210,000			210,000
Share Based Compensation	410,000	$ 0	410,000	0	0	410,000
Shares issued through the use of At-The Market issuance	4,469,000	$ 0	4,469,000	0	0	4,469,000
Shares issued through the use of At-The Market issuance (in shares)		940,748
Proceeds receivable from At-The Market issuance	(1,076,000)		(1,076,000)			(1,076,000)
Shares issued for services ($2.33 per share)	9,000		9,000			9,000
Shares issued for services ($2.33 per share) (in Shares)		3,750
Net loss	(2,021,000)	$ 0	0	(2,021,000)	0	(2,021,000)
Balance at the end of the year at Mar. 31, 2021	$ 11,867,000	$ 3,000	$ 88,759,000	$ (76,895,000)	$ 1,000	$ 11,868,000
Balances (in shares) at Mar. 31, 2021		31,137,498

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Equity (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2019
Condensed Consolidated Statements of Equity
Common stock for services per share issue one	$ 1.90	$ 1.03
Common stock for services per share issue three	3.80
Common stock for services per share issue four	1.21
Shares issued upon exercise of options one (per share)	1.80
Shares issued for services - per share	$ 2.33

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities:
Net loss	$ (2,021,000)	$ (1,963,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Common stock issued for services	9,000	2,000
Share based compensation	620,000	143,000
Depreciation and amortization	46,000	58,000
Reserve for prepaid materials	96,000	0
Change in operating assets and liabilities:
Contract assets	(247,000)	0
Accounts receivable	(124,000)	0
Prepaid expenses and other assets	127,000	57,000
Accounts payable and accrued liabilities	2,000	213,000
Accrued compensation and taxes	25,000	100,000
Contract liabilities	(46,000)	0
Net cash used in operating activities	(1,513,000)	(1,390,000)
Cash flows from investing activities:
Acquisition of fixed assets	(54,000)	0
Disbursements for patents and other intangible assets	(34,000)	(78,000)
Net cash used in investing activities	(88,000)	(78,000)
Cash flows from financing activities:
Proceeds from issuance of common stock, net of offering costs	3,393,000	0
Proceeds from exercise of stock options	109,000	0
Net cash provided by financing activities	3,502,000	0
Net change in cash and cash equivalents	1,901,000	(1,468,000)
Cash and cash equivalents, beginning of period	8,824,000	8,552,000
Cash and cash equivalents, end of period	$ 10,725,000	$ 7,084,000

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Cash Flow Noncash Operating Activities Disclosure [Abstract]
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures	64,439	444,161
Due to Officers or Stockholders, Current			$ 217,000	$ 205,000

Organization and Description of

Organization and Description of Business	3 Months Ended
	Mar. 31, 2021
Organization and Description of Business
Organization and Description of Business	Note 1 – Organization and Description of Business ClearSign Technologies Corporation (ClearSign or the Company) designs and develops products and technologies that have been shown to significantly improve key performance characteristics of industrial and commercial systems, including operational performance, energy efficiency, emission reduction, safety, and overall cost-effectiveness. Our patented technologies are designed to be embedded in established OEM products as ClearSign Core™ and ClearSign Eye™ and other sensing configurations in order to enhance the performance of combustion systems and fuel safety systems in a broad range of markets. These markets include the energy (upstream oil production and down-stream refining), commercial/industrial boiler, chemical, petrochemical, transport and power industries. The Company’s primary technology is its ClearSign Core technology, which achieves very low emissions without the need of external flue gas recirculation, selective catalytic reduction, or higher excess air operation. The Company is headquartered in Seattle, Washington and was incorporated in the state of Washington in 2008. On July 28, 2017, the Company incorporated a subsidiary, ClearSign Asia Limited, in Hong Kong to represent the Company’s business and technological interests throughout Asia. Through ClearSign Asia Limited, the Company has established a Wholly Foreign Owned Enterprise (WFOE) in China – ClearSign Combustion (Beijing) Environmental Technologies Co., LTD. Unless otherwise stated or the context otherwise requires, the terms ClearSign and the Company refer to ClearSign Technologies Corporation and its subsidiary, ClearSign Asia Limited. Going Concern The Company's financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company’s technologies are currently in field development, but with nominal fully operational commercial installations, and have generated nominal revenues from operations to date to meet operating expenses. In order to generate meaningful revenues, the technologies must be fully developed, gain market recognition and acceptance, and develop a critical level of successful sales and product installations. The Company has historically financed our operations primarily through issuances of equity securities, including $4.6 million in gross proceeds raised from its At-The-Market stock in which the Company issued a total of 940,748 shares of common stock at an average price of $4.93 per share during the three months ended March 31,2021. Cost associated with the offering totaled approximately $100,000 and the Company received net cash proceeds approximating $4.5 million, of which $1.1 million was received in April 2021. The Company has incurred losses since its inception totaling $76,895,000 and expects to experience operating losses and negative cash flows for the foreseeable future. Additionally, the outbreak of COVID-19 has caused significant disruptions to the global financial markets which could impact the Company's ability to raise additional capital. Management believes that the successful growth and operation of the Company’s business is dependent upon our ability to obtain adequate sources of funding through co-development agreements, strategic partnering agreements, or equity or debt financing to adequately support product commercialization efforts, protect intellectual property, form relationships with strategic partners, and provide for working capital and general corporate purposes. There can be no assurance that the Company will be successful in achieving its long-term plans as set forth above, or that such plans, if consummated, will result in profitable operations or enable the Company to continue in the long-term as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) for Form 10-Q. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. The condensed balance sheet at December 31, 2020 has been derived from the Company’s audited financial statements. In the opinion of management, these consolidated financial statements reflect all normal recurring and other adjustments necessary for a fair presentation. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. Operating results for interim periods are not necessarily indicative of operating results for an entire fiscal year or any other future periods. The accompanying unaudited condensed consolidated financial statements include the accounts of ClearSign and its subsidiary. Intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition and Cost of Sales The Company recognizes revenue and related cost of goods sold in accordance with FASB ASC 606 Revenue from Contracts with Customers (ASC 606). Revenues and cost of goods sold are recognized once the goods or services are delivered to the customer’s control or non-refundable performance obligations are satisfied. The Company’s contracts with customers generally have performance obligations and a schedule of non-refundable cancellation obligations. The contracts generally will be fully performed upon delivery of certain drawings or equipment. Revenue related to the contracts is recognized in accordance with ASC 606 in accordance with the non-refundable performance obligations which are laid out in each sales order. The Company’s contracts generally include progress payments from the customer upon completion of defined milestones. As these payments are received, they are offset against accumulated project costs and recorded as either contract assets or contract liabilities. Upon completion of the performance obligations the projects can be recorded as revenue. For any contract that is expected to incur costs in excess of the contract price, the Company accrues the estimated loss in full in the period such determination is made. The Company’s contracts with customers contain no variable considerations or incentives or discounts that would cause revenue to be allocated or adjusted over time. Therefore, no separate methods of evaluating the contracts other than consideration of the price at achievement of the performance objectives were used in satisfying the review requirements of ASC 606. Contract Acquisition Costs and Practical Expedients For contracts that have a duration of less than one year, the Company follows ASC 606, Narrow Scope Improvements and Practical Expedients , and expenses those costs when incurred; for contracts with a life exceeding one year, the Company records those costs when performance obligations related to the contract are completed. The Company generally expenses sales commissions when earned. The Company records those costs within general and administrative expenses. Product Warranties The Company warrants all installed products against defects in materials and workmanship, and shortcomings in performance compared to contractual guarantees for a period specified in each contract by replacing failed parts. Accruals for product warranties are based on historical warranty experience and current product performance trends, and are recorded as a component of cost of sales at the time revenue is recognized. The warranty liabilities are reduced by material and labor costs used to replace parts over the warranty period in the periods in which the costs are incurred. The Company periodically assesses the adequacy of our recorded warranty liabilities and adjusts the amounts as necessary, and such adjustments could be material in the future if estimates differ significantly from actual warranty expense. The warranty liabilities are included in accrued liabilities in the balance sheets. Cash and Cash Equivalents Highly liquid investments purchased with an original maturity of three months or less are considered cash equivalents. Cash is maintained with a commercial bank where accounts are generally guaranteed by the Federal Deposit Insurance Corporation up to $250,000. The Company’s deposits may at times exceed this limit. The Company also maintains a cash balance in China which is insured up to $76,000 (500,000RMB). The Company has not experienced losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount. An allowance for doubtful accounts is established, as necessary, based on past experience and other factors which, in management’s judgment, deserve current recognition in estimating bad debts. The determination of the collectability of amounts due from customer accounts requires the Company to make judgments regarding future events and trends. Allowances for doubtful accounts are determined based on assessing the Company’s portfolio on an individual customer and on an overall basis. This process consists of a review of historical collection experience, current aging status of the customer accounts, and the financial condition of the Company’s customers. Based on a review of these factors, the Company may establish or adjust the allowance for specific customers and the accounts receivable portfolio as a whole. Fixed Assets and Leases Fixed assets are recorded at cost. Leases are recorded in accordance with FASB ASC 842, Leases . For those leases with a term greater than one year, the Company recognizes on the balance sheet at the time of lease inception or modification a right-of-use asset and a lease liability, initially measured at the present value of the lease payments. Lease costs are recognized in the income statement over the lease term on a straight-line basis. Operating leases with a term of 1 year or less are recognized on a straight line basis over the lease term. Depreciation is computed using the straight-line method over the estimated useful lives of the respective lease assets. Leasehold improvements are depreciated over the life of the lease or their useful life, whichever is shorter. All other fixed assets are depreciated over two to four years. Maintenance and repairs are expensed as incurred. Patents and Trademarks Patents and trademarks are recorded at cost, less accumulated amortization. Amortization is computed using the straight-line method over the estimated useful lives of the assets once they are awarded. Patent application costs are deferred pending the outcome of patent applications. Costs associated with unsuccessful patent applications and abandoned intellectual property are expensed when determined to have no recoverable value. We evaluate the potential alternative uses of all intangible assets, as well as the recoverability of the carrying values of intangible assets, on a recurring basis. Impairment of Long-Lived Assets The Company tests long-lived assets, consisting of fixed assets, patents, and other intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Fair value is determined based on the present value of estimated expected cash flows using a discount rate commensurate with the risks involved, quoted market prices, or appraised values depending upon the nature of the assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities measured at fair value are categorized based on whether or not the inputs are observable in the market and the degree that the inputs are observable. The categorization of financial assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of inputs used to establish fair value are the following: · Level 1 – Quoted prices in active markets for identical assets or liabilities; · Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and · Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments primarily consist of cash and cash equivalents, accounts payable and accrued expenses. As of the balance sheet dates, the estimated fair values of the financial instruments were not materially different from their carrying values as presented on the balance sheets. This is primarily attributable to the short-term maturities of these instruments. The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value. Research and Development The cost of research and development is expensed as incurred. Research and development costs consist of salaries, benefits, share based compensation, consulting fees, rent, utilities, depreciation, and consumables. Income Taxes The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Tax benefits from an uncertain tax position are recognized only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate resolution. Stock-Based Compensation The costs of all employee stock options, as well as other equity-based compensation arrangements, are reflected in the consolidated financial statements based on the estimated fair value of the awards on the grant date. That cost is recognized over the period during which an employee is required to provide service in exchange for the award. Stock compensation for stock granted to non-employees is determined as the fair value of the consideration received or the fair value of equity instruments issued, whichever is more reliably measured. Foreign Operations The accompanying consolidated financial statements as of March 31, 2021 and December 31, 2020 include assets amounting to approximately $62,000 and $103,000, respectively, relating to operations of the Company in China. It is always possible that unanticipated events in foreign countries could disrupt the Company’s operations, and since the first quarter of 2020 this has been and currently continues to be the case with the effects of the recent COVID-19 pandemic. Foreign Currency The functional currency of ClearSign Asia Limited is the U.S. dollar. The Company remeasures the transactions denominated in Chinese Yuan at the average exchange rate in effect during the period. At the end of each reporting period, the Company remeasures ClearSign Asia Limited’s monetary assets and liabilities to the U.S. dollar using exchange rates in effect at the end of the reporting period. The Company remeasures its non-monetary assets and liabilities at historical exchange rates. The Company records gains and losses related to remeasurement in other income (expense), net in the consolidated statements of operations. Foreign currency exchange gain (loss) has not been significant in any period presented and the Company has not undertaken any hedging transactions related to foreign currency exposure. Noncontrolling Interest The subsidiary of the Company has a minority shareholder representing an ownership interest of 1.00% at March 31, 2021. The Company accounts for this noncontrolling interest pursuant to ASC 810-10-65 whereby gains and losses in a subsidiary with a noncontrolling interest are allocated to the noncontrolling interest based on the ownership percentage of the noncontrolling interest, even if that allocation results in a deficit noncontrolling interest balance. Net Loss per Common Share Basic loss per share is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive. At March 31, 2021 and 2020, potentially dilutive shares outstanding amounted to 3,630,994 and 2,643,470, respectively. Recently Adopted Accounting Pronouncements In November 2018 FASB issued ASU 2018-18, Topic 808 Collaborative Arrangements. The amendments in this update make targeted improvements to generally accepted accounting principles (GAAP) for collaborative arrangements as follows: (1) clarify that certain transactions between collaborative arrangement participants should be accounted for as revenue under Topic 606 when the collaborative arrangement participant is a customer in the context of a unit of account. In those situations, all the guidance in Topic 606 should be applied, including recognition, measurement, presentation, and disclosure requirements; (2) add unit-of-account guidance in Topic 808 to align with the guidance in Topic 606 (that is, a distinct good or service) when an entity is assessing whether the collaborative arrangement or a part of the arrangement is within the scope of Topic 606; (3) require that in a transaction with a collaborative arrangement participant that is not directly related to sales to third parties, presenting the transaction together with revenue recognized under Topic 606 is precluded if the collaborative arrangement participant is not a customer. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The adoption of this standard did not have material effect on the Company’s consolidated financial statements. Recently Issued Accounting Pronouncements Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s consolidated financial statement presentation or disclosures.

Fixed Assets

Fixed Assets	3 Months Ended
	Mar. 31, 2021
Fixed Assets
Fixed Assets	Note 3 – Fixed Assets Fixed assets are summarized as follows: March 31, December 31, 2021 2020 (unaudited) Machinery and equipment $ 720,000 $ 720,000 Office furniture and equipment 180,000 180,000 Leasehold improvements 149,000 149,000 Right of use asset-operating leases 1,235,000 1,024,000 2,284,000 2,073,000 Accumulated depreciation and amortization (1,594,000) (1,657,000) 690,000 416,000 Construction in progress 65,000 11,000 $ 755,000 $ 427,000 The Company has a triple net operating lease for office and laboratory space in Seattle, Washington with a term that initially ended in March 2020 with rent of approximately $12,000 per month plus triple net operating costs. The Company also has a triple net operating lease for office space in Tulsa, Oklahoma with a term that initially ended in August 2019 and monthly rent of approximately $2,000 per month plus triple net operating costs. Both leases included lessee renewal options for three years at the then prevailing market rate. Effective as of July and August 2019, the Company exercised the options to renew both the Seattle lease and the Tulsa lease for three years. The new term of the Seattle lease began in April 2020 and included rent abatement for April and May 2020, although the Company was responsible for our proportionate share of expenses and taxes. For the period beginning on June 1, 2020 through March 2021, the Company paid a monthly rent of approximately $13,500 . The monthly rent will increase on the first day of April of each succeeding year by approximately 3% until the end of the term in May 2023. The rent for the Tulsa lease was approximately $2,200 a month through August 2022 with an annual 2.5% increase. However, in January 2021, the lease was amended for a larger office space in the same building. The amended lease terms commenced in April 2021, and expire in September 2027. The new rent amount for the Tulsa lease will be approximately $5,100 a month with an annual 2.5% increase. The Company has an operating lease for office space in Beijing, China through November 2020 with a monthly rent of approximately $6,000. It was renewed for an additional 18 months through May 2022, and is being treated as a short term lease with a monthly rent of approximately $4,500. Lease costs for the three months ended March 31, 2021 and 2020 and other quantitative disclosures are as follows (unaudited): For the three months ended March 31, 2021 2020 Lease cost: Operating lease cost $ 46,000 $ 62,000 Short-term lease cost 5,000 — Total lease cost $ 51,000 $ 62,000 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 53,000 For operating lease: Weighted average remaining lease term (in years) 4.47 Weighted average discount rate 5.98 % Minimum future payments under the Company’s leases at March 31, 2021 and their application to the corresponding lease liabilities are as follows (unaudited): Discounted lease Payments due under liability payments lease agreements 2021 (remaining 9 months) $ 143,000 $ 171,000 2022 207,000 233,000 2023 122,000 136,000 2024 54,000 65,000 2025 59,000 66,000 Thereafter 114,000 118,000 Total $ 699,000 $ 789,000

Patents and Other Intangible As

Patents and Other Intangible Assets	3 Months Ended
	Mar. 31, 2021
Patents and Other Intangible Assets
Patents and Other Intangible Assets	Note 4 – Patents and Other Intangible Assets Patents and other intangible assets are summarized as follows: March 31, December 31, 2021 2020 (Unaudited) Patents Patents pending $ 763,000 $ 731,000 Issued patents 883,000 883,000 1,646,000 1,614,000 Trademarks Trademarks pending 107,000 105,000 Registered trademarks 23,000 23,000 130,000 128,000 Other 8,000 8,000 1,784,000 1,750,000 Accumulated amortization (486,000) (448,000) $ 1,298,000 $ 1,302,000 Future amortization expense associated with issued patents and registered trademarks as of March 31, 2021 is estimated as follows (unaudited): 2021 (remaining 9 months) 114,000 2022 125,000 2023 91,000 2024 63,000 Thereafter 27,000 $ 420,000

Sales, Contract Assets and Cont

Sales, Contract Assets and Contract Liabilities	3 Months Ended
	Mar. 31, 2021
Sales, Contract Assets and Contract Liabilities
Sales, Contract Assets and Contract Liabilities	Note 5 – Sales, Contract Assets and Contract Liabilities The Company recognized revenue of $363,000 during the three months ended March 31, 2021 from the completion and delivery of a burner under a product contract with an infrastructure company during the quarter and no revenue during the three months ended March 31, 2020. During the three months ended March 31, 2021, the Company recognized cost of goods sold of $250,000 from the burner contract. Additionally, the Company recognized $18,000 in cost of goods sold on a contract that the Company anticipates will show a loss upon completion and $8,000 in residual costs associated with a contract that was completed during 2020. The recognized cost of goods sold was offset by adjustments totaling $51,000 related to the reversal of accrual for product warranties that expired on three completed projects from the year 2018. The Company did not record any cost of goods sold for the three months ended March 31, 2020. The Company had contract assets of $339,000 and $92,000 and contract liabilities of $48,000 and $94,000 at March 31, 2021 and December 31, 2020, respectively.

Equity

Equity	3 Months Ended
	Mar. 31, 2021
Equity
Equity	Note 6 –Equity Common Stock and Preferred Stock The Company is authorized to issue 62,500,000 shares of common stock and 2,000,000 shares of preferred stock. Preferences, limitations, voting powers and relative rights of any preferred stock to be issued may be determined by the Company’s Board of Directors. The Company has not issued any shares of preferred stock. During the three months ended March 31, 2021 the Company issued common stock pursuant to our At-The-Market Offering Sales Agreement, dated December 23, 2020, with Virtu Americas LLC, as sales agent pursuant to which we may sell shares of common stock with an aggregate offering price of up to $15,000000 (the “ATM”). As of March 31, 2021, we had sold 940,748 shares of our common stock under the ATM program, at an average price of $4.93 per share. Gross proceeds totaled approximately $4.6 million and net cash proceeds approximated $4.5 million. Of these amounts 190,748 shares representing net proceeds of approximately $1.1 million were sold as of March 31, 2021, but settled during April 2021. Equity Incentive Plan The Company had adopted and the Company’s shareholders had approved the Clear sign Technologies Corporation 2011 Equity Incentive Plan (the “Plan”) which permitted the Company to grant to eligible participants, including officers, employees, directors, consultants and advisors, options to purchase shares of common stock, stock awards and stock bonuses. The Compensation Committee of the Board of Directors is authorized to administer the Plan and establish the grant terms, including the grant price, vesting period and exercise date. As of March 31, 2021 the number of shares of common stock reserved for issuance under the Plan totaled 3,630,994. During the three months ended March 31, 2021, the Company granted stock options for the purchase of an aggregate 885,000 shares of common stock to our employees from the Plan. 80,000 of these options were awarded for 2020 bonuses in lieu of cash and the expense of $192,000 was recorded during the year ended December 31, 2020. The remaining 805,000 options for the purchase of common stock were awarded with vesting dependent on the achievement of certain performance objectives. The fair values of these options totaled $1.9 million. The following weighted-average assumptions were utilized in the calculation of the fair value of the stock options: 2021 Employee Awards 2021 Expected life 5.75 years Weighted average volatility 94 % Forfeiture rate 0 % Weighted average risk-free interest rate 0.47 % Expected dividend rate 0 % Outstanding stock option awards at March 31, 2021 and December 31, 2020 totaled 3,630,994 shares and 2,697,119 shares, respectively, with the right to purchase 2,780,735 shares and 2,379,752 shares being vested and exercisable at March 31, 2021 and December 31, 2020, respectively. The recognized compensation expense associated with stock option awards for the three months ended March 31, 2021 and 2020 totaled $410,000 and $126,000 respectively. On January 27, 2021 the Plan expired so there are no remaining shares available to award under this plan.. At March 31, 2021, there was $234,000 of total unrecognized compensation cost related to performance incentive awards that are probable of vesting and another $1.4 million in performance incentive awards that are currently deemed as not probable of vesting related to share based compensation arrangements awarded under the Plan. The cost of the awards in which vesting was assessed as probable is expected to be recognized over a weighted average period of 1 year. Awards for which vesting was assessed as not probable will be reassessed at the end of each reporting period. The intrinsic value of outstanding stock options was $11.8 million at March31, 2021. The Company’s directors are currently compensated solely in stock option awards. In addition to being compensated for their services as directors, individual directors are also compensated for committee membership, for services as a committee chair and for services as a lead director. On January 22, 2021, the Company awarded from the Plan to certain directors stock options for the purchase of 62,500 shares of common stock as payment for services rendered to the Company in the first quarter of 2021. The stock options have an exercise price based on the grant date fair value, which was $3.97. All of the options have a contractual life of 10 years. The recognized compensation expense associated with director stock option awards for the three months ended March 31, 2021 and 2020 totaled $210,000 and $53,000, respectively. The following weighted-average assumptions were utilized in the calculation of the fair value of the stock options: 2021 Director Awards 2021 Expected life 10.00 years Weighted average volatility 88 % Forfeiture rate 0 % Weighted average risk-free interest rate 1.10 % Expected dividend rate 0 % Stock Grants During the three months ended March 31, 2021, the Company issued 64,439 shares of common stock with a fair value of $3.37 per share to its employees. These shares were issued for payment of 2020 bonuses in lieu of cash and the expense of $217,000 was recorded during the year ended December 31,2020. Consultant Stock Plan The Company has a Consultant Stock Plan (the Consultant Plan) which provides for the granting of shares of common stock to consultants who provide services related to capital raising, investor relations, and making a market in or promoting the Company’s securities. The Company’s officers, employees, and board members are not entitled to receive awards from the Consultant Plan. The Compensation Committee of the Board of Directors is authorized to administer the Consultant Plan and establish the grant terms. The number of shares reserved for issuance under the Consultant Plan on March 31, 2021 totaled 287,118 with 208,868 of those shares unissued. The Consultant Plan provides for quarterly increases in the available number of authorized shares equal to the lesser of 1% of any new shares issued by the Company during the quarter immediately prior to the adjustment date or such lesser amount as the Board of Directors shall determine. The Company granted 10,000 shares of common stock to a consultant under the Consultant Plan for contracted services performed during the period from August 13, 2019 to August 31, 2020. The fair value of the stock at the time of grant was $1.03 per share for a total value of $10,000, which the Company recognized on a quarterly pro-rated basis as to 2,500 shares in general and administrative expense . The contract was renewed and the consultant was granted an additional 15,000 shares for services performed from September 1, 2020 through August 31, 2021. The fair value of the stock at the time of grant was $2.33 per share for a total value of $35,000, which the Company is recognizing 3,750 shares in general and administrative expense on a quarterly pro-rated basis. The Consultant Plan expense for the three months ended March 31, 2021 and 2020 was $9,000 and $2,000, respectively. Inducement Stock Options Pursuant to the rules of The Nasdaq Stock Market, the Company has the ability to issue equity awards, including stock options, as an inducement to an individual to accept employment with the Company. These awards need not be granted from a plan approved by the Company’s shareholders. In January, 2019 the Company granted options for the purchase of 600,000 shares of common stock to its President and Chief Executive Officer as an inducement to accept the Company’s offer of employment. (See Note 7.) The stock options have exercise prices at the award date with fair values ranging from $1.16 to $2.25 per share, contractual lives of 10 years, and that vest over 2 years. Of these options to purchase 600,000 shares of common stock. an option to purchase 258,618 shares of common stock was issued from the Plan and is accounted for with the stock options described above. Non-qualified stock options covering the remaining 341,382 shares of common stock were issued from the Company’s reserve of authorized but unissued shares of common stock. The fair value of the non-qualified stock options estimated on the date of grant using the Black-Scholes option valuation model was $176,000. The recognized compensation expense associated with these awards for each of the three months ended March 31, 2021 and 2020 was $13,000 and $13,000. There is no remaining unrecognized compensation expense associated with these awards. Warrants During the quarter ended March 31, 2021, 37,500 warrants were redeemed at an exercise price of $1.80 and 42,500 warrants expired during the quarter. As of March 31, 2021 the Company had no warrants outstanding for the purchase of shares of common stock.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies
Commitments and Contingencies	Note 7 – Commitments and Contingencies On July 10, 2020, the Company received a letter from the Financial Industry Regulatory Authority (“FINRA”) notifying the Company that FINRA was investigating trading in the Company’s securities surrounding the June 15, 2020 announcement that the Company had received a purchase order from ExxonMobil. On April 1, 2021 the Company received a letter from FINRA stating that it had concluded its investigation without any findings. On January 28, 2019 (the “Effective Date”), the Company and Colin James Deller entered into an employment agreement (the “Agreement”) pursuant to which the Company employed Dr. Deller as its President until April 1, 2019, at which time Dr. Deller became the Company’s Chief Executive Officer. Pursuant to the Agreement, the Company pays Dr. Deller an annual salary of $350,000. As an inducement to accept employment with the Company, Dr. Deller was also granted an option to purchase 400,000 shares of the Company’s common stock at an exercise price of $1.16 per share and an option to purchase 200,000 shares of the Company’s common stock at an exercise price of $2.25 per share. Each option has a term of 10 years and will vest as follows: the right to purchase one-third of the shares of common stock subject to the option vested on the Effective Date; the right to purchase one-third of the shares will vest on the first anniversary of the grant date; and the right to purchase one-third of the shares will vest on the second anniversary of the grant date. The Company also agreed to pay certain expenses, not to exceed the sum of $100,000, related to Dr. Deller’s move from Tulsa, Oklahoma to Seattle, Washington, including reasonable expenses related to the sale of his home in Tulsa. As a temporary adjustment for the difference in the cost of living between Tulsa and Seattle (the “Relocation Adjustment”), for a period of four years (the “Payment Period”) from the Effective Date, the Company has also agreed to pay up to $6,000 a month to Dr. Deller for expenses related to temporary housing and travel to and from Tulsa to Seattle. If Dr. Deller purchases a home in the Seattle area, the Relocation Adjustment will continue to be paid through the expiration of the Payment Period, although the Relocation Adjustment may be adjusted or terminated upon mutual agreement of Dr. Deller and the Company. The Agreement may be terminated by the Company for cause, as defined in the Agreement, due to Dr. Deller’s death or disability, upon 30 days’ notice to Dr. Deller or as a result of a change in control, as defined in the Agreement. With the exception of a termination for cause, if Dr. Deller’s employment is terminated by the Company, aside from accrued but unpaid salary, bonus (if any) and business expenses, Dr. Deller will receive the balance of the unpaid Relocation Adjustment and six months of his annual salary. During the three months ended March 31, 2021 and 2020, the Company has paid Dr. Deller $5,000 and $12,000, respectively, in Relocation Adjustment payments to reimburse temporary housing costs. Litigation From time to time the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. Litigation is subject to inherent uncertainties and an adverse result in any such matter may harm the Company’s business. As of the date of this report, the Company is not a party to any material pending legal proceedings or claims that the Company believes will have a material adverse effect on our business, financial condition or operating results. Indemnification Agreements The Company maintains indemnification agreements with our directors and officers that may require the Company to indemnify these individuals against liabilities that arise by reason of their status or service as directors or officers, except as prohibited by law. COVID-19 Pandemic In March 2020, the World Health Organization declared the outbreak of COVID-19 as a pandemic, which continues to spread throughout the United States and the rest of the world. The ultimate extent of the impact of COVID-19 on the financial performance of the Company will depend on future developments, including, among other things, the duration and spread of COVID-19, and the overall economy, all of which are highly uncertain and cannot be predicted. The outbreak of COVID-19 has already caused significant disruptions to the global financial markets which may impact the Company's ability to raise additional capital on acceptable terms or at all. If the financial markets and/or the overall economy are impacted for an extended period, the Company's operating results may be materially and adversely affected. To date the Company has altered its operations through working remotely and only maintaining essential personnel in its offices. This has not resulted in any major impact on the Company’s ability to conduct business.

The Paycheck Protection Program

The Paycheck Protection Program (PPP) Loan	3 Months Ended
	Mar. 31, 2021
The Paycheck Protection Program (PPP) Loan
The Paycheck Protection Program (PPP) Loan	Note 8 - The Paycheck Protection Program (PPP) Loan On May 8, 2020, the Company obtained a loan in the amount of $250,832 (the “PPP loan”) from Bank of America (the “Lender”), pursuant to the Paycheck Protection Program (the “PPP”) under the Coronavirus Aid, Relief, and Economics Security Act (the “CARES Act”) that was signed into law in March 2020. In accordance with the PPP, the Company was permitted to use the PPP loan proceeds to fund designated expenses, including certain payroll costs, rent, utilities and other permitted expenses. The PPP loan is evidenced by a promissory note, dated effective May 1, 2020, issued by the Company to the Lender. The PPP loan is unsecured with a 2-year term, matures on May 7, 2022, and bears interest at a rate of 1.00% per annum. Under the terms of the PPP, the PPP loan may be prepaid at any time prior to maturity with no prepayment penalties. In addition, up to the entire amount of principal and accrued interest may be forgiven to the extent the PPP loan proceeds are used for qualifying expenses as described in the CARES Act and applicable implementing guidance issued by the U.S. Small Business Administration ("SBA") under the PPP (including that up to 75% of such loan funds are used for payroll). The Company submitted an application with the SBA for forgiveness in January 2021. Payments under this note have been deferred by the bank until the forgiveness status of the loan is ascertained. The Company used the entire PPP loan amount for designated qualifying expenses and has applied for forgiveness of the loan in accordance with the terms of the PPP. No assurance can be given that the Company will obtain forgiveness of the loan in whole or in part. With respect to any portion of the PPP loan that is not forgiven, the loan will be subject to customary provisions for a loan of this type, including customary events of default relating to, among other things, payment defaults, breaches of the provisions of the PPP loan and cross-defaults.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
Summary of Significant Accounting Policies
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) for Form 10-Q. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. The condensed balance sheet at December 31, 2020 has been derived from the Company’s audited financial statements. In the opinion of management, these consolidated financial statements reflect all normal recurring and other adjustments necessary for a fair presentation. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. Operating results for interim periods are not necessarily indicative of operating results for an entire fiscal year or any other future periods. The accompanying unaudited condensed consolidated financial statements include the accounts of ClearSign and its subsidiary. Intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition and Cost of Sales	Revenue Recognition and Cost of Sales The Company recognizes revenue and related cost of goods sold in accordance with FASB ASC 606 Revenue from Contracts with Customers (ASC 606). Revenues and cost of goods sold are recognized once the goods or services are delivered to the customer’s control or non-refundable performance obligations are satisfied. The Company’s contracts with customers generally have performance obligations and a schedule of non-refundable cancellation obligations. The contracts generally will be fully performed upon delivery of certain drawings or equipment. Revenue related to the contracts is recognized in accordance with ASC 606 in accordance with the non-refundable performance obligations which are laid out in each sales order. The Company’s contracts generally include progress payments from the customer upon completion of defined milestones. As these payments are received, they are offset against accumulated project costs and recorded as either contract assets or contract liabilities. Upon completion of the performance obligations the projects can be recorded as revenue. For any contract that is expected to incur costs in excess of the contract price, the Company accrues the estimated loss in full in the period such determination is made. The Company’s contracts with customers contain no variable considerations or incentives or discounts that would cause revenue to be allocated or adjusted over time. Therefore, no separate methods of evaluating the contracts other than consideration of the price at achievement of the performance objectives were used in satisfying the review requirements of ASC 606.
Contract Acquisition Costs and Practical Expedients	Contract Acquisition Costs and Practical Expedients For contracts that have a duration of less than one year, the Company follows ASC 606, Narrow Scope Improvements and Practical Expedients , and expenses those costs when incurred; for contracts with a life exceeding one year, the Company records those costs when performance obligations related to the contract are completed. The Company generally expenses sales commissions when earned. The Company records those costs within general and administrative expenses.
Product Warranties	Product Warranties The Company warrants all installed products against defects in materials and workmanship, and shortcomings in performance compared to contractual guarantees for a period specified in each contract by replacing failed parts. Accruals for product warranties are based on historical warranty experience and current product performance trends, and are recorded as a component of cost of sales at the time revenue is recognized. The warranty liabilities are reduced by material and labor costs used to replace parts over the warranty period in the periods in which the costs are incurred. The Company periodically assesses the adequacy of our recorded warranty liabilities and adjusts the amounts as necessary, and such adjustments could be material in the future if estimates differ significantly from actual warranty expense. The warranty liabilities are included in accrued liabilities in the balance sheets.
Cash and Cash Equivalents	Cash and Cash Equivalents Highly liquid investments purchased with an original maturity of three months or less are considered cash equivalents. Cash is maintained with a commercial bank where accounts are generally guaranteed by the Federal Deposit Insurance Corporation up to $250,000. The Company’s deposits may at times exceed this limit. The Company also maintains a cash balance in China which is insured up to $76,000 (500,000RMB). The Company has not experienced losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount. An allowance for doubtful accounts is established, as necessary, based on past experience and other factors which, in management’s judgment, deserve current recognition in estimating bad debts. The determination of the collectability of amounts due from customer accounts requires the Company to make judgments regarding future events and trends. Allowances for doubtful accounts are determined based on assessing the Company’s portfolio on an individual customer and on an overall basis. This process consists of a review of historical collection experience, current aging status of the customer accounts, and the financial condition of the Company’s customers. Based on a review of these factors, the Company may establish or adjust the allowance for specific customers and the accounts receivable portfolio as a whole.
Fixed Assets and Leases	Fixed Assets and Leases Fixed assets are recorded at cost. Leases are recorded in accordance with FASB ASC 842, Leases . For those leases with a term greater than one year, the Company recognizes on the balance sheet at the time of lease inception or modification a right-of-use asset and a lease liability, initially measured at the present value of the lease payments. Lease costs are recognized in the income statement over the lease term on a straight-line basis. Operating leases with a term of 1 year or less are recognized on a straight line basis over the lease term. Depreciation is computed using the straight-line method over the estimated useful lives of the respective lease assets. Leasehold improvements are depreciated over the life of the lease or their useful life, whichever is shorter. All other fixed assets are depreciated over two to four years. Maintenance and repairs are expensed as incurred.
Patents and Trademarks	Patents and Trademarks Patents and trademarks are recorded at cost, less accumulated amortization. Amortization is computed using the straight-line method over the estimated useful lives of the assets once they are awarded. Patent application costs are deferred pending the outcome of patent applications. Costs associated with unsuccessful patent applications and abandoned intellectual property are expensed when determined to have no recoverable value. We evaluate the potential alternative uses of all intangible assets, as well as the recoverability of the carrying values of intangible assets, on a recurring basis.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company tests long-lived assets, consisting of fixed assets, patents, and other intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Fair value is determined based on the present value of estimated expected cash flows using a discount rate commensurate with the risks involved, quoted market prices, or appraised values depending upon the nature of the assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities measured at fair value are categorized based on whether or not the inputs are observable in the market and the degree that the inputs are observable. The categorization of financial assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of inputs used to establish fair value are the following: · Level 1 – Quoted prices in active markets for identical assets or liabilities; · Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and · Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments primarily consist of cash and cash equivalents, accounts payable and accrued expenses. As of the balance sheet dates, the estimated fair values of the financial instruments were not materially different from their carrying values as presented on the balance sheets. This is primarily attributable to the short-term maturities of these instruments. The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value.
Research and Development	Research and Development The cost of research and development is expensed as incurred. Research and development costs consist of salaries, benefits, share based compensation, consulting fees, rent, utilities, depreciation, and consumables.
Income Taxes	Income Taxes The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Tax benefits from an uncertain tax position are recognized only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate resolution.
Stock-Based Compensation	Stock-Based Compensation The costs of all employee stock options, as well as other equity-based compensation arrangements, are reflected in the consolidated financial statements based on the estimated fair value of the awards on the grant date. That cost is recognized over the period during which an employee is required to provide service in exchange for the award. Stock compensation for stock granted to non-employees is determined as the fair value of the consideration received or the fair value of equity instruments issued, whichever is more reliably measured.
Foreign Operations	Foreign Operations The accompanying consolidated financial statements as of March 31, 2021 and December 31, 2020 include assets amounting to approximately $62,000 and $103,000, respectively, relating to operations of the Company in China. It is always possible that unanticipated events in foreign countries could disrupt the Company’s operations, and since the first quarter of 2020 this has been and currently continues to be the case with the effects of the recent COVID-19 pandemic.
Foreign Currency	Foreign Currency The functional currency of ClearSign Asia Limited is the U.S. dollar. The Company remeasures the transactions denominated in Chinese Yuan at the average exchange rate in effect during the period. At the end of each reporting period, the Company remeasures ClearSign Asia Limited’s monetary assets and liabilities to the U.S. dollar using exchange rates in effect at the end of the reporting period. The Company remeasures its non-monetary assets and liabilities at historical exchange rates. The Company records gains and losses related to remeasurement in other income (expense), net in the consolidated statements of operations. Foreign currency exchange gain (loss) has not been significant in any period presented and the Company has not undertaken any hedging transactions related to foreign currency exposure.
Noncontrolling Interest	Noncontrolling Interest The subsidiary of the Company has a minority shareholder representing an ownership interest of 1.00% at March 31, 2021. The Company accounts for this noncontrolling interest pursuant to ASC 810-10-65 whereby gains and losses in a subsidiary with a noncontrolling interest are allocated to the noncontrolling interest based on the ownership percentage of the noncontrolling interest, even if that allocation results in a deficit noncontrolling interest balance.
Net Loss per Common Share	Net Loss per Common Share Basic loss per share is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive. At March 31, 2021 and 2020, potentially dilutive shares outstanding amounted to 3,630,994 and 2,643,470, respectively.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting pronouncements	Recently Adopted Accounting Pronouncements In November 2018 FASB issued ASU 2018-18, Topic 808 Collaborative Arrangements. The amendments in this update make targeted improvements to generally accepted accounting principles (GAAP) for collaborative arrangements as follows: (1) clarify that certain transactions between collaborative arrangement participants should be accounted for as revenue under Topic 606 when the collaborative arrangement participant is a customer in the context of a unit of account. In those situations, all the guidance in Topic 606 should be applied, including recognition, measurement, presentation, and disclosure requirements; (2) add unit-of-account guidance in Topic 808 to align with the guidance in Topic 606 (that is, a distinct good or service) when an entity is assessing whether the collaborative arrangement or a part of the arrangement is within the scope of Topic 606; (3) require that in a transaction with a collaborative arrangement participant that is not directly related to sales to third parties, presenting the transaction together with revenue recognized under Topic 606 is precluded if the collaborative arrangement participant is not a customer. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The adoption of this standard did not have material effect on the Company’s consolidated financial statements. Recently Issued Accounting Pronouncements Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s consolidated financial statement presentation or disclosures.

Fixed Assets (Tables)

Fixed Assets (Tables)	3 Months Ended
	Mar. 31, 2021
Fixed Assets
Summary of Fixed Assets	Fixed assets are summarized as follows: March 31, December 31, 2021 2020 (unaudited) Machinery and equipment $ 720,000 $ 720,000 Office furniture and equipment 180,000 180,000 Leasehold improvements 149,000 149,000 Right of use asset-operating leases 1,235,000 1,024,000 2,284,000 2,073,000 Accumulated depreciation and amortization (1,594,000) (1,657,000) 690,000 416,000 Construction in progress 65,000 11,000 $ 755,000 $ 427,000
Schedule Of Leases Cost	Lease costs for the three months ended March 31, 2021 and 2020 and other quantitative disclosures are as follows (unaudited): For the three months ended March 31, 2021 2020 Lease cost: Operating lease cost $ 46,000 $ 62,000 Short-term lease cost 5,000 — Total lease cost $ 51,000 $ 62,000 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 53,000 For operating lease: Weighted average remaining lease term (in years) 4.47 Weighted average discount rate 5.98 %
Schedule of minimum future payments	Minimum future payments under the Company’s leases at March 31, 2021 and their application to the corresponding lease liabilities are as follows (unaudited): Discounted lease Payments due under liability payments lease agreements 2021 (remaining 9 months) $ 143,000 $ 171,000 2022 207,000 233,000 2023 122,000 136,000 2024 54,000 65,000 2025 59,000 66,000 Thereafter 114,000 118,000 Total $ 699,000 $ 789,000

Patents and Other Intangible _2

Patents and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2021
Patents and Other Intangible Assets
Schedule of Patents and other intangible assets	Patents and other intangible assets are summarized as follows: March 31, December 31, 2021 2020 (Unaudited) Patents Patents pending $ 763,000 $ 731,000 Issued patents 883,000 883,000 1,646,000 1,614,000 Trademarks Trademarks pending 107,000 105,000 Registered trademarks 23,000 23,000 130,000 128,000 Other 8,000 8,000 1,784,000 1,750,000 Accumulated amortization (486,000) (448,000) $ 1,298,000 $ 1,302,000
Schedule of future amortization expense	Future amortization expense associated with issued patents and registered trademarks as of March 31, 2021 is estimated as follows (unaudited): 2021 (remaining 9 months) 114,000 2022 125,000 2023 91,000 2024 63,000 Thereafter 27,000 $ 420,000

Equity (Tables)

Equity (Tables) - Equity Incentive Plan [Member]	3 Months Ended
	Mar. 31, 2021
2021 Employee Awards
Schedule of weighted-average assumptions used in calculation of fair value of stock options	2021 Employee Awards 2021 Expected life 5.75 years Weighted average volatility 94 % Forfeiture rate 0 % Weighted average risk-free interest rate 0.47 % Expected dividend rate 0 %
2021 Director Awards
Schedule of weighted-average assumptions used in calculation of fair value of stock options	2021 Director Awards 2021 Expected life 10.00 years Weighted average volatility 88 % Forfeiture rate 0 % Weighted average risk-free interest rate 1.10 % Expected dividend rate 0 %

Organization and Description _2

Organization and Description of Business (Details) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Organization and Description of Business [Line Items]
Proceeds from Issuance of Common Stock		$ 4,600,000
Accumulated deficit		$ (76,895,000)	$ (74,874,000)
Public offering
Organization and Description of Business [Line Items]
Number of shares of common stock issued		940,748
Share price of common stock issued		$ 4.93
Net cash proceeds from the offering		$ 4,500,000
Deferred Offering Costs		$ 100,000
Subsequent Event [Member] | Public offering
Organization and Description of Business [Line Items]
Net cash proceeds from the offering	$ 1,100,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Contract Acquisition Costs and Practical Expedients (Details)	3 Months Ended
	Mar. 31, 2021
Summary of Significant Accounting Policies
Revenue, Practical Expedient, Incremental Cost of Obtaining Contract [true false]	true

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Cash and Cash Equivalents (Details) - Mar. 31, 2021	CNY (¥)	USD ($)
Cash and Cash Equivalents [Line Items]
Cash, FDIC Insured Amount		$ 250,000
CHINA
Cash and Cash Equivalents [Line Items]
Cash, FDIC Insured Amount	¥ 500,000	$ 76,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Fixed Assets and Leases (Details) - Leasehold Improvements [Member]	3 Months Ended
	Mar. 31, 2021
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P2Y
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P4Y

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Other (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Variable Interest Entity [Line Items]
Tax Benefits Recognized (in Percent)	50.00%
Weighted Average Number of Shares Outstanding, Diluted	3,630,994	2,643,470
Assets	$ 13,494,000	$ 11,121,000
Minority Shareholder (Member)
Variable Interest Entity [Line Items]
Minority shareholder ownership interest percentage	1.00%
CHINA
Variable Interest Entity [Line Items]
Assets	$ 62,000	$ 103,000

Fixed Assets - Summary (Details

Fixed Assets - Summary (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Fixed Assets
Machinery and equipment	$ 720,000	$ 720,000
Office furniture and equipment	180,000	180,000
Leasehold improvements	149,000	149,000
Right of use asset-operating leases	1,235,000	1,024,000
Fixed assets, gross	2,284,000	2,073,000
Accumulated depreciation and amortization	(1,594,000)	(1,657,000)
Fixed assets, net, before Construction in progress	690,000	416,000
Construction in progress	65,000	11,000
Property, Plant and Equipment, Net, Total	$ 755,000	$ 427,000

Fixed Assets - Lease costs (Det

Fixed Assets - Lease costs (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Lease cost:
Operating lease cost	$ 46,000	$ 62,000
Short-term lease cost	5,000
Total lease cost	$ 51,000	62,000
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases		$ 53,000
For operating lease:
Weighted average remaining lease term (in years)		4 years 5 months 19 days
Weighted average discount rate		5.98%

Fixed Assets - Minimum future p

Fixed Assets - Minimum future payments (Details)	Mar. 31, 2021USD ($)
Payments Due Under Lease Agreement [Member]
2021 (remaining 9 months)	$ 171,000
2022	233,000
2023	136,000
2024	65,000
2025	66,000
2027	118,000
Total	789,000
Discounted Lease Liabilities Payments [Member].
2021 (remaining 9 months)	143,000
2022	207,000
2023	122,000
2024	54,000
2025	59,000
2027	114,000
Total	$ 699,000

Fixed Assets - Operating lease

Fixed Assets - Operating lease (Details) - USD ($)	1 Months Ended	3 Months Ended		78 Months Ended
	May 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2027
Leases
Monthly rent expense		$ 13,500
Renewal option term		3 years
Lessee, Operating Lease, Existence of Option to Extend [true false]		true
Monthly rent expense, increase (in percent)		3.00%
Operating Leases, Rent Expense		$ 2,200
Annual rent expense, increase (in percent)		2.50%
Washington
Leases
Monthly rent expense			$ 12,000
Oklahoma
Leases
Monthly rent expense		$ 2,000
CHINA
Leases
Monthly rent expense		$ 6,000
Subsequent Event [Member]
Leases
Monthly rent expense				$ 5,100
Annual rent expense, increase (in percent)				2.50%
Subsequent Event [Member] | CHINA
Leases
Short term monthly rent expense	$ 4,500
Renewal option term	18 months

Patents and Other Intangible _3

Patents and Other Intangible Assets - Summary (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Patents	$ 1,646,000	$ 1,614,000
Trademarks	130,000	128,000
Other	8,000	8,000
Patents and other intangible assets	1,784,000	1,750,000
Accumulated amortization	(486,000)	(448,000)
Finite-Lived Intangible Assets, Net	1,298,000	1,302,000
Patents Pending [Member]
Patents	763,000	731,000
Issued Patents [Member]
Patents	883,000	883,000
Trademarks Pending [Member]
Trademarks	107,000	105,000
Registered Trademarks [Member]
Trademarks	$ 23,000	$ 23,000

Patents and Other Intangible _4

Patents and Other Intangible Assets - Future amortization expense (Details)	Mar. 31, 2021USD ($)
Patents and Other Intangible Assets
2021 (remaining 9 months)	$ 114,000
2022	125,000
2023	91,000
2024	63,000
Thereafter	27,000
Finite-Lived Intangible Assets, Net	$ 420,000

Sales, Contract Assets and Co_2

Sales, Contract Assets and Contract Liabilities (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Revenue	$ 363,000	$ 0
Cost of goods sold	225,000	0
Cost of goods sold before warranty adjustment	18,000
Cost of goods sold - warranty adjustment	51,000
Residual costs	8,000
Contract assets	339,000		$ 92,000
Contract liabilities	48,000		$ 94,000
Burner Contract
Revenue	363,000	$ 0
Cost of goods sold	$ 250,000

Equity - Common Stock and Prefe

Equity - Common Stock and Preferred Stock (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Stockholders' equity
Common stock, authorized shares	62,500,000
Preferred stock, authorized shares	2,000,000
Net proceeds from the offering	$ 3,393,000	$ 0
Public offering
Stockholders' equity
Number of shares of common stock issued	940,748
Shares Issued, Price Per Share	$ 4.93
Common Stock
Stockholders' equity
Number of shares of common stock issued	1,250
Common Stock | ATM
Stockholders' equity
Common stock, authorized shares	15,000,000
Number of shares of common stock issued	940,748
Shares Issued, Price Per Share	$ 4.93
Net proceeds from the offering	$ 4,500,000
Gross proceeds from the offering	$ 4,600,000
Number of shares issued not yet settled	190,748
Net proceeds for issuance of shares issued but not yet settled	$ 1,100,000

Equity - Equity Incentive Plan

Equity - Equity Incentive Plan Assumptions (Details) - Equity Incentive Plan - Stock options	3 Months Ended
	Mar. 31, 2021
2021 Employee Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life	5 years 9 months
Weighted average volatility	94.00%
Forfeiture rate	0.00%
Weighted average risk-free interest rate	0.47%
Expected dividend rate	0.00%
2021 Director Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life	10 years
Weighted average volatility	88.00%
Forfeiture rate	0.00%
Weighted average risk-free interest rate	1.10%
Expected dividend rate	0.00%

Equity - Equity Incentive Pla_2

Equity - Equity Incentive Plan (Details) - USD ($)	Jan. 22, 2021	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020
Share-based compensation
Warrants Intrinsic Value Outstanding				$ 11,800,000
Stock grants	62,500
Exercise price (in dollars per share)	$ 3.97
Non-vested stock options
Share-based compensation
Allocated Share-based Compensation Expense				$ 13,000	$ 13,000
Contractual life		10 years
Fair value of options granted (in dollars)		$ 176,000
Minimum [Member] | Non-vested stock options
Share-based compensation
Exercise price (in dollars per share)		$ 1.16
Equity Incentive Plan [Member]
Share-based compensation
Number of common stock reserved for issuance		3,630,994
Reserved but unissued shares under the Consultant Plan at Period End		885,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number		2,780,735				2,379,752
Allocated Share-based Compensation Expense		$ 410,000				$ 126,000
Contractual life		10 years
Equity Incentive Plan [Member] | Non-vested stock options
Share-based compensation
Share-based Compensation Outstanding - Reserved but unissued shares under the Plan		3,630,994				2,697,119
Equity Incentive Plan [Member] | Board of Directors [Member]
Share-based compensation
Stock grants		210,000	53,000
Equity Incentive Plan [Member] | 2021 Employee Awards
Share-based compensation
Allocated Share-based Compensation Expense						$ 192,000
Fair value of options granted (in dollars)		$ 1,900,000
Stock options issued in lieu of bonus in cash						80,000
Number of options awarded with performance condition		805,000
Equity Incentive Plan [Member] | 2021 Director Awards
Share-based compensation
Allocated Share-based Compensation Expense		$ 217,000
Exercise price (in dollars per share)		$ 3.37
Stock options issued in lieu of bonus in cash		64,439
Equity Incentive Plan [Member] | Performance Incentive Awards, Probable [Member]
Share-based compensation
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 234,000
Equity Incentive Plan [Member] | Performance Incentive Awards, Not Probable [Member]
Share-based compensation
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 1,400,000
Unrecognized compensation expense period for recognition		1 year

Equity - Consultant Stock Plan

Equity - Consultant Stock Plan (Details) - USD ($)	3 Months Ended		12 Months Ended	13 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Aug. 31, 2020	Aug. 31, 2019
Share-based compensation
Shares issued for services ($2.33 per share)	$ 36,000
Shares issued for services, $1.44 (in dollars per share)	$ 3.80
Fair value of stock options issued for board service	$ 210,000	$ 53,000
Shares issued for services $1.03 (in dollars per share)	$ 1.21
Fair value of stock options $1.03 issued for board service	$ (4,000)
Consultant, Two
Share-based compensation
Shares issued for services (in shares)			15,000
Shares issued for services ($1.03 per share) (in shares)	$ 2.33
Shares issued for services ($2.33 per share)	$ 35,000
Stockholders' Equity
Share-based compensation
Shares issued for services ($2.33 per share)	36,000
Fair value of stock options issued for board service	210,000	$ 53,000
Fair value of stock options $1.03 issued for board service	$ (4,000)
Common Stock
Share-based compensation
Shares issued for services (in shares)		2,500
Shares issued for services ($3.80 per share) (in shares)	9,375
Fair value of stock options issued for board service		$ 0
Additional Paid-In Capital
Share-based compensation
Shares issued for services ($2.33 per share)	$ 36,000
Fair value of stock options issued for board service	210,000	53,000
Fair value of stock options $1.03 issued for board service	$ (4,000)
Accumulated Deficit
Share-based compensation
Fair value of stock options issued for board service		0
Noncontrolling Interest
Share-based compensation
Fair value of stock options issued for board service		0
General and administrative | Consultant, Two
Share-based compensation
Shares expensed in period	3,750
Consultant Plan [Member]
Share-based compensation
Number of common stock reserved for issuance	287,118
Maximum increase in available number of authorized shares as a percentage of new shares issued	1.00%
Shares issued for services, $3.50 (in dollars per share)	$ 1.03
Shares Reserved Unissued	208,868
Consultant Plan Expenses	$ 9,000	$ 2,000
Fair value of stock options issued for board service	$ 10,000
Consultant Plan [Member] | Consultant, Two
Share-based compensation
Shares issued for services (in shares)				10,000
Consultant Plan [Member] | General and administrative
Share-based compensation
Shares expensed in period	2,500

Equity - Stock Options - Valuat

Equity - Stock Options - Valuation assumptions (Details) - USD ($)	Jan. 22, 2021	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2020	Sep. 30, 2019
Share-based compensation
Exercise price (in dollars per share)	$ 3.97
Equity Incentive Plan
Share-based compensation
Granted (in shares)		258,618
Non-vested stock options
Share-based compensation
Contractual life		10 years
Vesting period		2 years
Fair value of options granted (in dollars)		$ 176,000
Compensation expense				$ 13,000	$ 13,000
Non-vested stock options | Minimum [Member]
Share-based compensation
Exercise price (in dollars per share)		$ 1.16
Non-vested stock options | Maximum [Member]
Share-based compensation
Exercise price (in dollars per share)		$ 2.25
Non-vested stock options | Non-Qualified Stock Option [Member]
Share-based compensation
Granted (in shares)		341,382
Stock options | Chief Executive Officer [Member] | Non-vested stock options
Share-based compensation
Granted (in shares)			600,000

Equity - Warrants - Exercise pr

Equity - Warrants - Exercise price and average life (Details)	3 Months Ended
	Mar. 31, 2021USD ($)$ / sharesshares
Warrants
Intrinsic value of warrants (in dollars) | $	$ 42,500
Exercise Price 1.80 [Member]
Warrants
Warrants Exercise Price (in dollars per share) | $ / shares	$ 1.80
Warrants Outstanding (in shares) | shares	37,500

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Jan. 28, 2019	Mar. 31, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Relocation Expenses		$ 5,000	$ 12,000
Employment Agreement [Member]
Loss Contingencies [Line Items]
Salary and Wage, Excluding Cost of Good and Service Sold	$ 350,000
Labor and Related Expense	$ 100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term	10 years
Employment Early Termination Living Allowance Per Month	$ 6,000
Payment period	4 years
Termination notification period	30 days
Salary payment period, early termination	6 months
Employment Agreement [Member] | Share-based Compensation Award, Tranche One [Member]
Loss Contingencies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Employment Agreement [Member] | Share-based Compensation Award, Tranche Two [Member]
Loss Contingencies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Employment Agreement [Member] | Share-based Compensation Award, Tranche Three [Member]
Loss Contingencies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Employment Agreement [Member] | Exercise Price $1.16 per share [Member] | Share-based Compensation Award, Tranche One [Member]
Loss Contingencies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price	$ 1.16
Employment Agreement [Member] | Exercise Price $2.25 per share [Member] | Share-based Compensation Award, Tranche Two [Member]
Loss Contingencies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price	$ 2.25

The Paycheck Protection Progr_2

The Paycheck Protection Program (PPP) Loan (Details) - PPP Loan	May 08, 2020USD ($)
Prepayment penalties	$ 0
Proceeds from loan	$ 250,832
Loan term (in years)	2 years
Interest rate (as a percent)	1.00%