US Lighting (USLG) 10-Q 5 May 21 2021 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2021	Apr. 30, 2021
Document Information Line Items
Entity Registrant Name	U.S. Lighting Group, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		97,617,735
Amendment Flag	false
Entity Central Index Key	0001536394
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity File Number	000-55689
Entity Incorporation, State or Country Code	FL
Entity Interactive Data Current	No

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Current Assets
Cash and cash equivalents	$ 109,000	$ 108,000
Accounts receivable	160,000	541,000
Accounts receivable, related party		30,000
Inventories, net	245,000	212,000
Prepaid expenses and other current assets	63,000	17,000
Total Current Assets	577,000	908,000
Property and equipment, net	1,514,000	1,419,000
Total Assets	2,091,000	2,327,000
Current Liabilities
Accounts payable	312,000	363,000
Accrued expenses	75,000	75,000
Accrued payroll to an officer	481,000	442,000
Customer advance payments	84,000	29,000
Line of credit	35,000	49,000
Convertible notes payable	57,000	55,000
Loans payable, current portion, net of discount of $3,000 and $8,000, respectively	159,000	163,000
Loans payable, related party – current portion	2,265,000	2,619,000
Total Current Liabilities	3,468,000	3,795,000
Loans payable, net of current portion	485,000	396,000
Total Liabilities	3,953,000	4,191,000
Commitments and Contingencies
Shareholders’ Deficit
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; no shares issued and outstanding at March 31, 2021 and December 31, 2020, respectively
Common stock, $0.0001 par value, 100,000,000 shares authorized; 96,975,735 and 95,970,735 shares issued and outstanding at March 31, 2021 and December 31, 2020, respectively	10,000	10,000
Additional paid-in-capital	17,585,000	17,435,000
Accumulated deficit	(19,457,000)	(19,309,000)
Total Shareholders’ Deficit	(1,862,000)	(1,864,000)
TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT	$ 2,091,000	$ 2,327,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Loans payable current portion, net of discount (in Dollars)	$ 3,000	$ 8,000
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	96,975,735	95,970,735
Common stock, shares outstanding	96,975,735	95,970,735

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Sales	$ 944,000	$ 756,000
Cost of goods sold	406,000	226,000
Gross profit	538,000	530,000
Operating expenses
Selling, general and administrative expenses	562,000	521,000
Product development costs	84,000	95,000
Total operating expenses	646,000	616,000
Loss from operations	(108,000)	(86,000)
Other income (expense)
Lease income, related party	15,000
Gain on extinguishment of debt, related party	9,000
Interest expense, related party	(35,000)	(33,000)
Interest expense	(29,000)	(10,000)
Total other expense	(40,000)	(43,000)
Net Loss	$ (148,000)	$ (129,000)
BASIC INCOME (LOSS) PER SHARE (in Dollars per share)	$ 0	$ 0
DILUTED INCOME (LOSS) PER SHARE (in Dollars per share)	$ 0	$ 0
WEIGHTED – AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED (in Shares)	96,454,679	90,431,970

Condensed Consolidated Statemen

Condensed Consolidated Statements of Shareholders’ Deficit (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2019		$ 9,000	$ 16,447,000	$ (19,794,000)	$ (3,338,000)
Balance (in Shares) at Dec. 31, 2019		90,347,526
Net proceeds from sale of common stock		$ 1,000	49,000		50,000
Net proceeds from sale of common stock (in Shares)		200,000
Net Loss				(129,000)	(129,000)
Balance at Mar. 31, 2020		$ 10,000	16,496,000	(19,923,000)	(3,417,000)
Balance (in Shares) at Mar. 31, 2020		90,547,526
Balance at Dec. 31, 2020		$ 10,000	17,435,000	(19,309,000)	(1,864,000)
Balance (in Shares) at Dec. 31, 2020		95,970,735
Net proceeds from sale of common stock			150,000		150,000
Net proceeds from sale of common stock (in Shares)		1,005,000
Net Loss				(148,000)	(148,000)
Balance at Mar. 31, 2021		$ 10,000	$ 17,585,000	$ (19,457,000)	$ (1,862,000)
Balance (in Shares) at Mar. 31, 2021		96,975,735

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash Flows from Operating Activities
Net Loss	$ (148,000)	$ (129,000)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	46,000	13,000
Amortization of right of use asset		13,000
Amortization of debt discount	5,000	6,000
Gain on extinguishment of debt	(9,000)
Provision for inventory reserves		(1,000)
Accrued interest on loans	2,000	3,000
Accrued interest on related party loans	36,000	33,000
(Increase) Decrease in:
Accounts receivable	381,000	12,000
Inventories	(33,000)	(20,000)
Prepaid expenses and other	(46,000)	(41,000)
(Decrease) Increase in:
Accounts payable	(51,000)	25,000
Accrued expenses		(14,000)
Accrued payroll to an officer	39,000	13,000
Change in lease liability		(10,000)
Customer advanced payments	55,000	40,000
Net cash provided by (used in) operating activities	277,000	(57,000)
Cash Flows from Investing Activities
Purchase of property and equipment	(141,000)	(2,000)
Net cash used in investing activities	(141,000)	(2,000)
Cash Flows from Financing Activities
Proceeds from sale of common stock	150,000	50,000
Proceeds from secured convertible note payable		88,000
Proceeds from loans payable	125,000	150,000
Payment of loans payable	(45,000)	(71,000)
Payments of line of credit	(14,000)
Payment of finance lease		(4,000)
Proceeds from notes payable related party		40,000
Payments on notes payable related party	(351,000)	(94,000)
Net cash provided by (used in) financing activities	(135,000)	159,000
Net increase in cash and cash equivalents	1,000	100,000
Cash and cash equivalents beginning of period	108,000	107,000
Cash and cash equivalents end of period	109,000	207,000
Supplemental Cash Flow Information
Interest paid	16,000	5,000
Taxes paid
Non-cash Financing Activities
Offset accounts receivable, related party with notes payable, related party	$ 30,000

Basis of Presentation and Liqui

Basis of Presentation and Liquidity	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND LIQUIDITY	NOTE 1 – BASIS OF PRESENTATION AND LIQUIDITY The accompanying interim condensed financial statements of the Company are unaudited, but in the opinion of management contain all adjustments, including normal recurring adjustments, necessary to present fairly our financial position at March 31, 2021, the results of operations for the three months ended March 31, 2021 and 2020, and cash flows for the three months ended March 31, 2021 and 2020. The balance sheet as of December 31, 2020 is derived from the Company’s audited financial statements. Certain information and footnote disclosures normally included in financial statements that have been prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission regarding interim financial reporting. We believe that the disclosures contained in these condensed financial statements are adequate to make the information presented herein not misleading. For further information, refer to the financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, as filed with the Securities and Exchange Commission on March 24, 2021. The results of operations for the three months ended March 31, 2021 are not necessarily indicative of the results of operations to be expected for the full fiscal year ending December 31, 2021. COVID-19 Considerations Through the date these financial statements were issued, the COVID-19 pandemic did not have a net material impact on our operating results. In the future, the pandemic may cause reduced demand for our products if, for example, the pandemic results in a recessionary economic environment, which negatively effects the consumers who purchase our products. Our ability to operate without significant negative operational impact from the COVID-19 pandemic will in part depend on our ability to protect our employees and our supply chain. The Company has endeavored to follow the recommended actions of government and health authorities to protect our employees. Through the date that these financial statements were issued, we maintained the consistency of our operations during the onset of the COVID-19 pandemic. However, the uncertainty resulting from the pandemic could result in an unforeseen disruption to our workforce and supply chain (for example an inability of a key supplier or transportation supplier to source and transport materials) that could negatively impact our operations. Through the date that these financial statements were issued, the COVID-19 pandemic has not negatively impacted the Company’s liquidity position as of such date, and the Company continues to generate cash flows to meet its short-term liquidity needs, and it expects to maintain access to the capital markets. The Company has not observed any material impairments of its assets or a significant change in the fair value of its assets due to the COVID-19 pandemic. Liquidity The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. During the three months ended March 31, 2021, the Company realized a net loss of $148,000, and cash provided by operating activities was $277,000, compared to cash used in operating activities of $57,000 in the prior year period. Based on current projections, we believe our available cash on-hand, our current efforts to market and sell our products, and our ability to significantly reduce expenses, will provide sufficient cash resources to satisfy our operational needs, for at least one year from the date these financial statements are issued. At March 31, 2021, the Company had cash on hand in the amount of $109,000. Management estimates that the current funds on hand will be sufficient to continue operations through June 30, 2021. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company can obtain additional financing, it may contain undue restrictions on our operations in the case of debt financing, or cause substantial dilution for our stockholders, in the case or equity financing. In conjunction with the Company’s capital raising efforts, management is working to improve its cash flows by increasing its private label manufacturing opportunities for high volume and low overhead production orders, and managing its operating expenses to support planned revenue growth. However, no assurance can be given that these efforts will be successful.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Intellitronix Corp. On January 11, 2021, the Company created a new subsidiary called Cortes Campers, LLC, domiciled in Wyoming. Cortes Campers, LLC was created to market tow behind travel trailers for the recreational vehicle market and has had no sales as of the date of this report. Cortes Campers, LLC is 99% owned by the Company and 1% owned by Paul Spivak, the Company’s CEO. Intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the U.S requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the financial statement date, and reported amounts of revenue and expenses during the reporting period. Significant estimates are used in valuing our allowances for doubtful accounts, reserves for inventory obsolescence, valuing derivative liabilities, valuing equity instruments issued for services, and valuation allowance for deferred tax assets, among others. Actual results could differ from these estimates. Segment Reporting The Company operates in one segment for the manufacture and distribution of our products. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in: economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes. Since the Company operates in one segment, all financial information required by “Segment Reporting” can be found in the accompanying consolidated financial statements. Loss per Share Calculations Basic earnings per share are computed by dividing net income (loss) available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed by dividing the net income applicable to common shareholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued using the treasury stock method. Potential common shares are excluded from the computation when their effect is antidilutive. The dilutive effect of potentially dilutive securities is reflected in diluted net income per share if the exercise prices were lower than the average fair market value of common shares during the reporting period. Warrants to acquire 20,000 shares of common stock, and 226,356 shares of common stock issuable under convertible note agreements, have been excluded from the calculation of weighted average common shares outstanding at March 31, 2021, as their effect would have been anti-dilutive. Warrants to acquire 4,104,000 shares of common stock have been excluded from the calculation of weighted average common shares outstanding at March 31, 2020, as their effect would have been anti-dilutive. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standard Update (“ASU”) No. 2014-09. This standard provides authoritative guidance clarifying the principles for recognizing revenue and developing a common revenue standard for U.S. generally accepted accounting principles. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in the exchange for those goods or services. Under this guidance, revenue is recognized when control of promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company reviews its sales transactions to identify contractual rights, performance obligations, and transaction prices, including the allocation of prices to separate performance obligations, if applicable. Revenue and costs of sales are recognized once products are delivered to the customer’s control and performance obligations are satisfied. In the following table, revenue is disaggregated by major product line for the three months ended March 31, 2021: Sales Channels LED digital gauges and automotive electronics and accessories LED lighting tubes and bulbs Total Business to business $ 582,000 $ - $ 582,000 Direct to consumer 360,000 - 360,000 Total $ 942,000 $ 2,000 $ 944,000 In the following table, revenue is disaggregated by major product line for the three months ended March 31, 2020: Sales Channels LED digital gauges and automotive electronics and accessories LED lighting tubes and bulbs Total Business to business $ 325,000 $ - $ 325,000 Direct to consumer 430,000 - 430,000 Total $ 755,000 $ 1,000 $ 756,000 Products sold by the Company are distinct individual products. The products are offered for sale as finished goods only, and there are no performance obligations required post-shipment for customers to derive the expected value from them. Most of the Company’s sales are received through several eBay web-commerce websites, which requires customer payment at time of order placement. Customer advanced payments were $84,000 and $29,000 at March 31, 2021 and December 31, 2020, respectively, and are recorded as a liability on the consolidated balance sheets. The Company does offer a 30-day return policy from the date of shipment. The Company also provides a limited lifetime warranty on its products. Due to a limited history of returns, the Company does not maintain a warranty reserve. Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with remaining maturities of three months or less at the date of purchase. Cash equivalents include funds held in a PayPal account. Accounts Receivable The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. The allowance for doubtful accounts and returns is established through a provision reducing the carrying value of receivables. At March 31, 2021 and December 31, 2020, the Company determined that no allowance for doubtful accounts was necessary. Inventories Inventories are stated at the lower of cost or net realizable value. Cost is computed on a first-in, first-out basis. The Company’s inventories consist almost entirely of finished goods as of March 31, 2021 and December 31, 2020. The Company provides inventory reserves based on excess and obsolete inventories determined primarily by future demand forecasts. The write down amount is measured as the difference between the cost of the inventory and market based upon assumptions about future demand and charged to the provision for inventory, which is a component of cost of sales. At the point of the loss recognition, a new, lower cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. At March 31, 2021 and December 31, 2020, the Company determined that no reserve for excess and obsolete inventory was necessary. Property and Equipment Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. The Company has determined the estimated useful lives of its property and equipment, as follows: Building 40 years Building improvements 7 years Vehicles 5 years Production equipment 5 years Office equipment 3 years Furniture and fixtures 7 years Maintenance and repairs are charged to expense as incurred. The cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the related accounts and the resulting gain or loss is reflected in the statements of operations. Management assesses the carrying value of property and equipment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If there is an indication of impairment, management prepares an estimate of future cash flows expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. The Company did not record an impairment loss for the three months ended March 31, 2021 and 2020. Product Development Costs Product development costs are expensed in the period incurred. The costs primarily consist of prototype and testing costs. Product development costs for the three months ended March 31, 2021 and 2020, were $84,000 and $95,000, respectively. Shipping and Handling Costs The Company’s shipping and handling costs relating to inbound and outbound freight are reported as cost of goods sold in the consolidated Statements of Operations. The Company classifies amounts billed to customers for shipping fees as revenues. Income Taxes Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company has recorded a valuation allowance against its deferred tax assets as of March 31, 2021 and December 31, 2020. The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes. Advertising Costs Advertising costs are expensed as incurred and are included in selling, general and administrative expenses. Advertising costs were $4,000 and $2,000 for the three months ended March 31, 2021 and 2020, respectively. Concentrations The Company maintains the majority of its cash balances with one financial institution, in the form of demand deposits. Periodically, the Company had cash deposits that exceeded the federally insured limit of $250,000. The Company believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of the financial institution. Sales. Accounts receivable. Purchases from vendors. Fair Value Measurements The Company determines the fair value of its assets and liabilities based on the exchange price in U.S. dollars that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value: ● 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. ● 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 carrying amounts of financial instruments such as cash, accounts receivable, inventories, accounts payable and accrued liabilities, accrued payroll liabilities, and advanced customer deposits, approximate the related fair values due to the short-term maturities of these instruments. The carrying values of the line of credit and notes payable approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates. Recently Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses (“CECL”) to estimate credit losses on certain types of financial instruments, including trade receivables. This may result in the earlier recognition of allowances for losses. ASU 2016-13 is effective for the Company beginning January 1, 2023, and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows. Other recent accounting pronouncements issued by the FASB, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment consist of the following at March 31, 2021 and December 31, 2020: March 31, 2021 December 31, Building and improvements $ 651,000 $ 645,000 Land 96,000 96,000 Vehicles 461,000 411,000 Production equipment 715,000 630,000 Office equipment 35,000 35,000 Furniture and fixtures 48,000 48,000 Total property and equipment cost 2,006,000 1,865,000 Less: accumulated depreciation and amortization (492,000 ) (446,000 ) Property and equipment, net $ 1,514,000 $ 1,419,000 Depreciation expense for the three months ended March 31, 2021 and 2020 was $46,000 and $13,000, respectively.

Accrued Payroll to Officer

Accrued Payroll to Officer	3 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
ACCRUED PAYROLL TO OFFICER	NOTE 4 – ACCRUED PAYROLL TO OFFICER Beginning in January 2018, the Company’s President voluntarily elected to defer payment of his employment compensation. The balance of the compensation owed to the Company’s President was $481,000 and $442,000 as of March 31, 2021 and December 31, 2020, respectively.

Line of Credit

Line of Credit	3 Months Ended
	Mar. 31, 2021
Line of Credit Facility [Abstract]
LINE OF CREDIT	NOTE 5 – LINE OF CREDIT On April 28, 2020, the Company obtained a $50,000 unsecured line of credit from KeyBank. The line of credit carries an interest rate of 3.25% per annum. The balance outstanding on the line of credit was $35,000 and $49,000 at March 31, 2021 and December 31, 2020, respectively.

Loans Payable to Related Partie

Loans Payable to Related Parties	3 Months Ended
	Mar. 31, 2021
Loans Payable To Related Parties [Abstract]
LOANS PAYABLE TO RELATED PARTIES	NOTE 6 – LOANS PAYABLE TO RELATED PARTIES Loans payable to related parties consists of the following at March 31, 2021 and December 31, 2020: March 31, December 31, Loan payable to officers/shareholders (a) $ 1,805,000 $ 2,130,000 Loan payable to related party (b) 125,000 125,000 Loan payable to related party – past due (c) - 34,000 Loan payable to related party – (d) 335,000 330,000 Total loans payable to related parties 2,265,000 2,619,000 Loans payable to related parties, current portion (2,265,000 ) (2,619,000 ) Loans payable to related parties, net of current portion $ - $ - a. On December 1, 2016, the Company acquired Intellitronix Corporation from the Company’s President and shareholder. The Company agreed to pay $4,000,000 in exchange for all the shares of Intellitronix Corporation. The sixty-month loan matures in December 2021, requires monthly payments of $74,000, carries an interest rate of 6.25%, and is secured by the assets of Intellitronix Corporation. The loan balance on December 31, 2020, including accrued interest, was $2,130,000. During the three months ended March 31, 2021, the Company accrued interest of $31,000 and made principal loan payments of $356,000, leaving a balance outstanding of $1,805,000 at March 31, 2021. b. During the year ended December 31, 2017, the Company’s President and shareholder, contributed $125,000 of working capital to the Company. The contributed working capital balance were converted into a loan with no interest rate, and due on demand. The loan balance was $125,000 on both March 31, 2021 and December 31, 2020. c. In July 2016, the Company assumed an obligation of Solei Systems, Inc, an entity owned by the Company’s President and shareholder. The Company agreed to enter into a note agreement with Huntington National Bank for $60,000. The loan has an interest rate of 6.00% and requires a monthly payment of $1,000. The loan balance on December 31, 2020 was $34,000. During the three months ended March 31, 2021, the Company and Huntington National Bank agreed to settle the past due loan and interest balance for a total of $25,000, and the Company recorded a gain on extinguishment of debt for $9,000, leaving no balance remaining at March 31, 2021. d. On April 24, 2020, the Company entered into a loan agreement (the “Loan Agreement”) with the Company’s President and shareholder, Paul Spivak (the “Lender”), pursuant to which the Company borrowed $408,000 from the Lender. The Loan has a term of twelve months and carries an interest rate of 6.00%. The loan balance on December 31, 2020 was $330,000. During the three months ended March 31, 2021, the Company accrued interest of $5,000, leaving a balance outstanding of $335,000 at March 31, 2021.

Loans Payable

Loans Payable	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
LOANS PAYABLE	NOTE 7 – LOANS PAYABLE Loan payable consisted of the following as of March 31, 2021 and December 31, 2020: March 31, 2021 December 31, PayPal Working Capital Loan, net of discount (a) $ 32,000 $ 38,000 PayPal Working Capital Loan, net of discount (b) 10,000 14,000 Secured promissory note (c) 58,000 86,000 Secured promissory note (d) 265,000 265,000 Vehicle loans (e) 167,000 131,000 Equipment loan (f) 15,000 16,000 Equipment loan (g) 15,000 17,000 Equipment loan (h) 85,000 - Loan discount (3,000 ) (8,000 ) Total loans payable 644,000 559,000 Loans payable, current portion (159,000 ) (163,000 ) Loans payable, net of current portion $ 485,000 $ 396,000 a. On August 12, 2019, the Company entered into a PayPal Working Capital loan. The principal amount of the loan was for $216,000. The Company received net proceeds of $200,000, net of loan fees of $16,000. The loan has a 20-month term and requires monthly payments equal to 20% of monthly PayPal sales proceeds, but no less than $11,000 every 90-day period. The loan balance on December 31, 2020 was $38,000. During the three months ended March 31, 2021, the Company made principal payments of $6,000, leaving a total of $32,000 owed at March 31, 2021. b. On November 25, 2019, the Company entered into a PayPal Working Capital loan. The principal amount of the loan was for $66,000. The Company received net proceeds of $50,000, net of loan fees of $16,000. The loan has a 20-month term and requires monthly payments equal to 20% of monthly PayPal sales proceeds, but no less than $3,300 every 90-day period. The loan balance on December 31, 2020 was $14,000. During the three months ended March 31, 2021, the Company made principal payments of $4,000, leaving a total of $10,000 owed at March 31, 2021. c. On March 12, 2020, the Company entered into a loan agreement with Celtic Bank in the principal amount of $150,000 with interest at 32.09% per annum and due on September 12, 2021. The loan requires minimum monthly principal and interest payments of $11,000 and is secured by the Company’s assets and future sales and is personally guaranteed by the Company’s CEO. The loan balance on December 31, 2020 was $86,000. During the three months ended March 31, 2021, the Company made principal payments of $28,000, leaving a total of $58,000 owed at March 31, 2021. d. On August 26, 2020, the Company entered into a loan agreement with Apex Commercial Capital Corp. in the principal amount of $266,000 with interest at 9.49% per annum and due on September 10, 2030. The loan requires one hundred nineteen (119) monthly payments of $2,322, with a final balloon payment on the one hundred twentieth (120) month, or September 10, 2030, of $224,835. The loan is guaranteed by the Company and the Company’s Chief Executive Officer and secured by the Company’s real estate. The loan balance on December 31, 2020 was $265,000. During the three months ended March 31, 2021, the Company made principal payments of less than $1,000, leaving a total of $265,000 owed at March 31, 2021. e. The Company purchases vehicles for its Chief Executive Officer and for research and development activities. Generally, vehicles are sold or traded in at the end of the vehicle loan period. The aggregate vehicle loan balance on three vehicles was $131,000 at December 31, 2020, with an original loan period of 72 to 144 months, and interest rates of zero percent to 10.99%. During the three months ended March 31, 2021, the Company purchased a vehicle for $40,000, with a 72 month loan term, and an interest rate of 4.15%, and made total principal payments of $4,000 on its vehicle loans, leaving an aggregate loan balance on four vehicles of $167,000 at March 31, 2021. f. On August 3, 2020, the Company entered into a $18,000 term loan with Leaf Capital related to the purchase of production equipment. The loan requires monthly payments over the term of 36 months, has an interest rate of 8.48% per annum, and is secured by the production equipment. The loan balance on December 31, 2020 was $16,000. During the three months ended March 31, 2021, the Company made principal payments of $1,000, leaving a total of $15,000 owed at March 31, 2021. g. On November 29, 2020, the Company entered into a $17,000 term loan with CIT Bank related to the purchase of software for its production equipment. The loan requires monthly payments over the term of 36 months, has an interest rate of 13.18% per annum, and is personally guaranteed by the Company’s CEO. The loan balance was $17,000 at December 31, 2020. During the three months ended March 31, 2021, the Company made principal payments of $2,000, leaving a total of $15,000 owed at March 31, 2021. h. On February 22, 2021, the Company entered into a $86,000 term loan with CIT Bank related to the purchase of production equipment. The loan requires monthly payments over the term of 36 months, has an interest rate of 9.96% per annum, and is personally guaranteed by the Company’s CEO. During the three months ended March 31, 2021, the Company made principal payments of $1,000, leaving a total of $85,000 owed at March 31, 2021. The aggregate amount of the loan fees recorded in 2019, related to PayPal Working Capital Loans, was $32,000 and was recorded as a valuation discount to be amortized over the life of the PayPal Working Capital Loans. The unamortized valuation discount was $8,000 at December 31, 2020. During the three months ended March 31, 2021, amortization of valuation discount of $5,000 was recorded as an interest cost, leaving a $3,000 remaining unamortized balance of the valuation discount at March 31, 2021.

Convertible Secured Notes Payab

Convertible Secured Notes Payable	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
CONVERTIBLE SECURED NOTES PAYABLE	NOTE 8 – CONVERTIBLE SECURED NOTES PAYABLE The Company issued convertible secured debentures (“Convertible Notes”) to accredited investors with interest at 10% per annum, a term of eighteen months, and secured by all of the assets of the Company and its subsidiaries. The Convertible Notes provide a conversion right, in which the principal amount of the Convertible Notes, together with any accrued but unpaid interest, could be converted into the Company’s common stock at a conversion price at $0.25 per share. The Convertible Notes balance on December 31, 2020, including accrued interest of $5,000, was $55,000. During the three months ended March 31, 2021, the Company accrued additional interest of $2,000, leaving a total of $57,000 owed at March 31, 2021. As of March 31, 2021, the Convertible Notes were convertible into 226,356 shares of common stock.

Shareholders' Equity

Shareholders' Equity	3 Months Ended
	Mar. 31, 2021
Stockholders' Equity Note [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 9 – SHAREHOLDERS’ EQUITY Common shares issued for cash During the three months ended March 31, 2021 and 2020, the Company received proceeds of $150,000 and $50,000 on the private placement of 1,005,000 and 200,000 shares of common stock, at an average price of $0.15 and $0.25 per share, respectively. Summary of Warrants A summary of warrants for the period ended March 31, 2021, is as follows: Number Weighted Warrants Price Balance outstanding, December 31, 2020 20,000 0.25 Warrants granted - - Warrants exercised - - Warrants expired or forfeited - - Balance outstanding, March 31, 2021 20,000 $ 0.25 Balance exercisable, March 31, 2021 20,000 $ 0.25 Information relating to outstanding warrants at March 31, 2021, summarized by exercise price, is as follows: Outstanding Exercisable Weighted Weighted Average Average Exercise Price Shares Life (Years) Exercise Price Shares Exercise $ 0.25 20,000 0.44 $ 0.25 20,000 $ 0.25 In conjunction with the sale of a portion of the common shares issued as part of its private offering discussed above, the Company issued eighteen-month warrants to purchase shares of common stock at an exercise price of $0.25. The weighted-average remaining contractual life of warrants outstanding and exercisable at March 31, 2021 was 0.44 years. The outstanding and exercisable warrants at an intrinsic value of $1,000 at March 31, 2021.

Legal Proceedings

Legal Proceedings	3 Months Ended
	Mar. 31, 2021
Disclosure Text Block Supplement [Abstract]
LEGAL PROCEEDINGS	NOTE 10 – LEGAL PROCEEDINGS Intellitronix Corporation is a defendant in a lawsuit filed by Michael A. Kunzman & Associates, Inc. for alleged nonpayment of manufacturer’s representation commissions. The lawsuit was filed on August 24, 2020 and is currently pending in the Circuit Court for Oakland County, Michigan. Intellitronix Corporation denies the allegations and intends to assert, upon leave of Court, a counterclaim to recover its damages.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS US Lighting Group, Inc created a new subsidiary called Fusion X Marine, LLC on April 12, 2021, domiciled in Wyoming, to sell boats and other related products to the recreational marine market. Fusion X Marine is 99% owned by the Company and 1% owned by Paul Spivak, the Company’s CEO. Subsequent to March 31, 2021, the Company received proceeds of $89,000 on the private placement of 592,000 shares of common stock, at a price of $0.15 per share, and the Company issued 50,000 shares of common stock for services received from a vendor.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Consolidation	Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Intellitronix Corp. On January 11, 2021, the Company created a new subsidiary called Cortes Campers, LLC, domiciled in Wyoming. Cortes Campers, LLC was created to market tow behind travel trailers for the recreational vehicle market and has had no sales as of the date of this report. Cortes Campers, LLC is 99% owned by the Company and 1% owned by Paul Spivak, the Company’s CEO. Intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the U.S requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the financial statement date, and reported amounts of revenue and expenses during the reporting period. Significant estimates are used in valuing our allowances for doubtful accounts, reserves for inventory obsolescence, valuing derivative liabilities, valuing equity instruments issued for services, and valuation allowance for deferred tax assets, among others. Actual results could differ from these estimates.
Segment Reporting	Segment Reporting The Company operates in one segment for the manufacture and distribution of our products. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in: economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes. Since the Company operates in one segment, all financial information required by “Segment Reporting” can be found in the accompanying consolidated financial statements.
Loss per Share Calculations	Loss per Share Calculations Basic earnings per share are computed by dividing net income (loss) available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed by dividing the net income applicable to common shareholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued using the treasury stock method. Potential common shares are excluded from the computation when their effect is antidilutive. The dilutive effect of potentially dilutive securities is reflected in diluted net income per share if the exercise prices were lower than the average fair market value of common shares during the reporting period. Warrants to acquire 20,000 shares of common stock, and 226,356 shares of common stock issuable under convertible note agreements, have been excluded from the calculation of weighted average common shares outstanding at March 31, 2021, as their effect would have been anti-dilutive. Warrants to acquire 4,104,000 shares of common stock have been excluded from the calculation of weighted average common shares outstanding at March 31, 2020, as their effect would have been anti-dilutive.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standard Update (“ASU”) No. 2014-09. This standard provides authoritative guidance clarifying the principles for recognizing revenue and developing a common revenue standard for U.S. generally accepted accounting principles. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in the exchange for those goods or services. Under this guidance, revenue is recognized when control of promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company reviews its sales transactions to identify contractual rights, performance obligations, and transaction prices, including the allocation of prices to separate performance obligations, if applicable. Revenue and costs of sales are recognized once products are delivered to the customer’s control and performance obligations are satisfied. In the following table, revenue is disaggregated by major product line for the three months ended March 31, 2021: Sales Channels LED digital gauges and automotive electronics and accessories LED lighting tubes and bulbs Total Business to business $ 582,000 $ - $ 582,000 Direct to consumer 360,000 - 360,000 Total $ 942,000 $ 2,000 $ 944,000 In the following table, revenue is disaggregated by major product line for the three months ended March 31, 2020: Sales Channels LED digital gauges and automotive electronics and accessories LED lighting tubes and bulbs Total Business to business $ 325,000 $ - $ 325,000 Direct to consumer 430,000 - 430,000 Total $ 755,000 $ 1,000 $ 756,000 Products sold by the Company are distinct individual products. The products are offered for sale as finished goods only, and there are no performance obligations required post-shipment for customers to derive the expected value from them. Most of the Company’s sales are received through several eBay web-commerce websites, which requires customer payment at time of order placement. Customer advanced payments were $84,000 and $29,000 at March 31, 2021 and December 31, 2020, respectively, and are recorded as a liability on the consolidated balance sheets. The Company does offer a 30-day return policy from the date of shipment. The Company also provides a limited lifetime warranty on its products. Due to a limited history of returns, the Company does not maintain a warranty reserve.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with remaining maturities of three months or less at the date of purchase. Cash equivalents include funds held in a PayPal account.
Accounts Receivable	Accounts Receivable The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. The allowance for doubtful accounts and returns is established through a provision reducing the carrying value of receivables. At March 31, 2021 and December 31, 2020, the Company determined that no allowance for doubtful accounts was necessary.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value. Cost is computed on a first-in, first-out basis. The Company’s inventories consist almost entirely of finished goods as of March 31, 2021 and December 31, 2020. The Company provides inventory reserves based on excess and obsolete inventories determined primarily by future demand forecasts. The write down amount is measured as the difference between the cost of the inventory and market based upon assumptions about future demand and charged to the provision for inventory, which is a component of cost of sales. At the point of the loss recognition, a new, lower cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. At March 31, 2021 and December 31, 2020, the Company determined that no reserve for excess and obsolete inventory was necessary.
Property and Equipment	Property and Equipment Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. The Company has determined the estimated useful lives of its property and equipment, as follows: Building 40 years Building improvements 7 years Vehicles 5 years Production equipment 5 years Office equipment 3 years Furniture and fixtures 7 years Maintenance and repairs are charged to expense as incurred. The cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the related accounts and the resulting gain or loss is reflected in the statements of operations. Management assesses the carrying value of property and equipment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If there is an indication of impairment, management prepares an estimate of future cash flows expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. The Company did not record an impairment loss for the three months ended March 31, 2021 and 2020.
Product Development Costs	Product Development Costs Product development costs are expensed in the period incurred. The costs primarily consist of prototype and testing costs. Product development costs for the three months ended March 31, 2021 and 2020, were $84,000 and $95,000, respectively.
Shipping and Handling Costs	Shipping and Handling Costs The Company’s shipping and handling costs relating to inbound and outbound freight are reported as cost of goods sold in the consolidated Statements of Operations. The Company classifies amounts billed to customers for shipping fees as revenues.
Income Taxes	Income Taxes Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company has recorded a valuation allowance against its deferred tax assets as of March 31, 2021 and December 31, 2020. The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred and are included in selling, general and administrative expenses. Advertising costs were $4,000 and $2,000 for the three months ended March 31, 2021 and 2020, respectively.
Concentrations	Concentrations The Company maintains the majority of its cash balances with one financial institution, in the form of demand deposits. Periodically, the Company had cash deposits that exceeded the federally insured limit of $250,000. The Company believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of the financial institution. Sales. Accounts receivable. Purchases from vendors.
Fair Value Measurements	Fair Value Measurements The Company determines the fair value of its assets and liabilities based on the exchange price in U.S. dollars that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value: ● 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. ● 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 carrying amounts of financial instruments such as cash, accounts receivable, inventories, accounts payable and accrued liabilities, accrued payroll liabilities, and advanced customer deposits, approximate the related fair values due to the short-term maturities of these instruments. The carrying values of the line of credit and notes payable approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates.
Recently Accounting Pronouncements	Recently Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses (“CECL”) to estimate credit losses on certain types of financial instruments, including trade receivables. This may result in the earlier recognition of allowances for losses. ASU 2016-13 is effective for the Company beginning January 1, 2023, and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows. Other recent accounting pronouncements issued by the FASB, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Schedule of revenue is disaggregated	Sales Channels LED digital gauges and automotive electronics and accessories LED lighting tubes and bulbs Total Business to business $ 582,000 $ - $ 582,000 Direct to consumer 360,000 - 360,000 Total $ 942,000 $ 2,000 $ 944,000 Sales Channels LED digital gauges and automotive electronics and accessories LED lighting tubes and bulbs Total Business to business $ 325,000 $ - $ 325,000 Direct to consumer 430,000 - 430,000 Total $ 755,000 $ 1,000 $ 756,000
Schedule of property and equipment estimated useful lives	Building 40 years Building improvements 7 years Vehicles 5 years Production equipment 5 years Office equipment 3 years Furniture and fixtures 7 years

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	March 31, 2021 December 31, Building and improvements $ 651,000 $ 645,000 Land 96,000 96,000 Vehicles 461,000 411,000 Production equipment 715,000 630,000 Office equipment 35,000 35,000 Furniture and fixtures 48,000 48,000 Total property and equipment cost 2,006,000 1,865,000 Less: accumulated depreciation and amortization (492,000 ) (446,000 ) Property and equipment, net $ 1,514,000 $ 1,419,000

Loans Payable to Related Part_2

Loans Payable to Related Parties (Tables)	3 Months Ended
	Mar. 31, 2021
Loans Payable To Related Parties [Abstract]
Schedule of loans payable to related parties	March 31, December 31, Loan payable to officers/shareholders (a) $ 1,805,000 $ 2,130,000 Loan payable to related party (b) 125,000 125,000 Loan payable to related party – past due (c) - 34,000 Loan payable to related party – (d) 335,000 330,000 Total loans payable to related parties 2,265,000 2,619,000 Loans payable to related parties, current portion (2,265,000 ) (2,619,000 ) Loans payable to related parties, net of current portion $ - $ - a. On December 1, 2016, the Company acquired Intellitronix Corporation from the Company’s President and shareholder. The Company agreed to pay $4,000,000 in exchange for all the shares of Intellitronix Corporation. The sixty-month loan matures in December 2021, requires monthly payments of $74,000, carries an interest rate of 6.25%, and is secured by the assets of Intellitronix Corporation. The loan balance on December 31, 2020, including accrued interest, was $2,130,000. During the three months ended March 31, 2021, the Company accrued interest of $31,000 and made principal loan payments of $356,000, leaving a balance outstanding of $1,805,000 at March 31, 2021. b. During the year ended December 31, 2017, the Company’s President and shareholder, contributed $125,000 of working capital to the Company. The contributed working capital balance were converted into a loan with no interest rate, and due on demand. The loan balance was $125,000 on both March 31, 2021 and December 31, 2020. c. In July 2016, the Company assumed an obligation of Solei Systems, Inc, an entity owned by the Company’s President and shareholder. The Company agreed to enter into a note agreement with Huntington National Bank for $60,000. The loan has an interest rate of 6.00% and requires a monthly payment of $1,000. The loan balance on December 31, 2020 was $34,000. During the three months ended March 31, 2021, the Company and Huntington National Bank agreed to settle the past due loan and interest balance for a total of $25,000, and the Company recorded a gain on extinguishment of debt for $9,000, leaving no balance remaining at March 31, 2021. d. On April 24, 2020, the Company entered into a loan agreement (the “Loan Agreement”) with the Company’s President and shareholder, Paul Spivak (the “Lender”), pursuant to which the Company borrowed $408,000 from the Lender. The Loan has a term of twelve months and carries an interest rate of 6.00%. The loan balance on December 31, 2020 was $330,000. During the three months ended March 31, 2021, the Company accrued interest of $5,000, leaving a balance outstanding of $335,000 at March 31, 2021.

Loans Payable (Tables)

Loans Payable (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Schedule of loans payable	March 31, 2021 December 31, PayPal Working Capital Loan, net of discount (a) $ 32,000 $ 38,000 PayPal Working Capital Loan, net of discount (b) 10,000 14,000 Secured promissory note (c) 58,000 86,000 Secured promissory note (d) 265,000 265,000 Vehicle loans (e) 167,000 131,000 Equipment loan (f) 15,000 16,000 Equipment loan (g) 15,000 17,000 Equipment loan (h) 85,000 - Loan discount (3,000 ) (8,000 ) Total loans payable 644,000 559,000 Loans payable, current portion (159,000 ) (163,000 ) Loans payable, net of current portion $ 485,000 $ 396,000 a. On August 12, 2019, the Company entered into a PayPal Working Capital loan. The principal amount of the loan was for $216,000. The Company received net proceeds of $200,000, net of loan fees of $16,000. The loan has a 20-month term and requires monthly payments equal to 20% of monthly PayPal sales proceeds, but no less than $11,000 every 90-day period. The loan balance on December 31, 2020 was $38,000. During the three months ended March 31, 2021, the Company made principal payments of $6,000, leaving a total of $32,000 owed at March 31, 2021. b. On November 25, 2019, the Company entered into a PayPal Working Capital loan. The principal amount of the loan was for $66,000. The Company received net proceeds of $50,000, net of loan fees of $16,000. The loan has a 20-month term and requires monthly payments equal to 20% of monthly PayPal sales proceeds, but no less than $3,300 every 90-day period. The loan balance on December 31, 2020 was $14,000. During the three months ended March 31, 2021, the Company made principal payments of $4,000, leaving a total of $10,000 owed at March 31, 2021. c. On March 12, 2020, the Company entered into a loan agreement with Celtic Bank in the principal amount of $150,000 with interest at 32.09% per annum and due on September 12, 2021. The loan requires minimum monthly principal and interest payments of $11,000 and is secured by the Company’s assets and future sales and is personally guaranteed by the Company’s CEO. The loan balance on December 31, 2020 was $86,000. During the three months ended March 31, 2021, the Company made principal payments of $28,000, leaving a total of $58,000 owed at March 31, 2021. d. On August 26, 2020, the Company entered into a loan agreement with Apex Commercial Capital Corp. in the principal amount of $266,000 with interest at 9.49% per annum and due on September 10, 2030. The loan requires one hundred nineteen (119) monthly payments of $2,322, with a final balloon payment on the one hundred twentieth (120) month, or September 10, 2030, of $224,835. The loan is guaranteed by the Company and the Company’s Chief Executive Officer and secured by the Company’s real estate. The loan balance on December 31, 2020 was $265,000. During the three months ended March 31, 2021, the Company made principal payments of less than $1,000, leaving a total of $265,000 owed at March 31, 2021. e. The Company purchases vehicles for its Chief Executive Officer and for research and development activities. Generally, vehicles are sold or traded in at the end of the vehicle loan period. The aggregate vehicle loan balance on three vehicles was $131,000 at December 31, 2020, with an original loan period of 72 to 144 months, and interest rates of zero percent to 10.99%. During the three months ended March 31, 2021, the Company purchased a vehicle for $40,000, with a 72 month loan term, and an interest rate of 4.15%, and made total principal payments of $4,000 on its vehicle loans, leaving an aggregate loan balance on four vehicles of $167,000 at March 31, 2021. f. On August 3, 2020, the Company entered into a $18,000 term loan with Leaf Capital related to the purchase of production equipment. The loan requires monthly payments over the term of 36 months, has an interest rate of 8.48% per annum, and is secured by the production equipment. The loan balance on December 31, 2020 was $16,000. During the three months ended March 31, 2021, the Company made principal payments of $1,000, leaving a total of $15,000 owed at March 31, 2021. g. On November 29, 2020, the Company entered into a $17,000 term loan with CIT Bank related to the purchase of software for its production equipment. The loan requires monthly payments over the term of 36 months, has an interest rate of 13.18% per annum, and is personally guaranteed by the Company’s CEO. The loan balance was $17,000 at December 31, 2020. During the three months ended March 31, 2021, the Company made principal payments of $2,000, leaving a total of $15,000 owed at March 31, 2021. h. On February 22, 2021, the Company entered into a $86,000 term loan with CIT Bank related to the purchase of production equipment. The loan requires monthly payments over the term of 36 months, has an interest rate of 9.96% per annum, and is personally guaranteed by the Company’s CEO. During the three months ended March 31, 2021, the Company made principal payments of $1,000, leaving a total of $85,000 owed at March 31, 2021.

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of warrant	Number Weighted Warrants Price Balance outstanding, December 31, 2020 20,000 0.25 Warrants granted - - Warrants exercised - - Warrants expired or forfeited - - Balance outstanding, March 31, 2021 20,000 $ 0.25 Balance exercisable, March 31, 2021 20,000 $ 0.25
Schedule of warrants outstanding	Outstanding Exercisable Weighted Weighted Average Average Exercise Price Shares Life (Years) Exercise Price Shares Exercise $ 0.25 20,000 0.44 $ 0.25 20,000 $ 0.25

Basis of Presentation and Liq_2

Basis of Presentation and Liquidity (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accounting Policies [Abstract]
Net loss	$ 148,000
Cash provided by operating activities	277,000	$ (57,000)
Cash on hand	$ 109,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2021USD ($)shares	Mar. 31, 2020USD ($)shares	Dec. 31, 2020USD ($)
Summary of Significant Accounting Policies (Details) [Line Items]
Ownership, percentage	99.00%
Number of segment	1
Customer advanced payments (in Dollars)	$ 84,000		$ 29,000
Product development costs (in Dollars)	$ 84,000	$ 95,000
Income tax settlement, description	The second step is to measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon settlement.
Advertising costs (in Dollars)	$ 4,000	$ 2,000
Cash deposits (in Dollars)	$ 250,000
Sales Revenue, Net [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Number of customers	3	3
Concentration risks percentage	10.00%	10.00%
Accounts Receivable [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Number of customers	3		2
Net Purchase [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	10.00%	10.00%
Number of vendors	2	3
Paul Spivak [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Ownership, percentage	1.00%
Convertible Note Agreements [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Shares of common stock (in Shares) | shares	226,356
Warrant [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Shares of common stock (in Shares) | shares	20,000
Common stock excluded (in Shares) | shares		4,104,000
Raw Materials [Member] | Net Purchase [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	59.00%	29.00%
Customer One [Member] | Sales Revenue, Net [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	24.00%	39.00%
Customer One [Member] | Accounts Receivable [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	27.00%		30.00%
Customer Two [Member] | Sales Revenue, Net [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	22.00%	15.00%
Customer Two [Member] | Accounts Receivable [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	25.00%		26.00%
Customer Three [Member] | Sales Revenue, Net [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	15.00%	12.00%
Customer Three [Member] | Accounts Receivable [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	21.00%
Vendor One [Member] | Net Purchase [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	19.00%	16.00%
Vendor Two [Member] | Net Purchase [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage	15.00%	12.00%
Vendor Three [Member] | Net Purchase [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks percentage		11.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of revenue is disaggregated - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Total	$ 944,000	$ 756,000
LED digital gauges and automotive electronics and accessories [Member]
Disaggregation of Revenue [Line Items]
Total	942,000	755,000
LED lighting tubes and bulbs [Member]
Disaggregation of Revenue [Line Items]
Total	2,000	1,000
Business to business [Member]
Disaggregation of Revenue [Line Items]
Total	582,000	325,000
Business to business [Member] | LED digital gauges and automotive electronics and accessories [Member]
Disaggregation of Revenue [Line Items]
Total	582,000	325,000
Business to business [Member] | LED lighting tubes and bulbs [Member]
Disaggregation of Revenue [Line Items]
Total
Direct to consumer/online [Member]
Disaggregation of Revenue [Line Items]
Total	360,000	430,000
Direct to consumer/online [Member] | LED digital gauges and automotive electronics and accessories [Member]
Disaggregation of Revenue [Line Items]
Total	360,000	430,000
Direct to consumer/online [Member] | LED lighting tubes and bulbs [Member]
Disaggregation of Revenue [Line Items]
Total

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of property and equipment estimated useful lives	3 Months Ended
	Mar. 31, 2021
Building [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment estimated useful lives [Line Items]
Property and equipment estimated useful lives	40 years
Building improvements [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment estimated useful lives [Line Items]
Property and equipment estimated useful lives	7 years
Vehicles [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment estimated useful lives [Line Items]
Property and equipment estimated useful lives	5 years
Production equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment estimated useful lives [Line Items]
Property and equipment estimated useful lives	5 years
Office equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment estimated useful lives [Line Items]
Property and equipment estimated useful lives	3 years
Furniture and fixtures [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment estimated useful lives [Line Items]
Property and equipment estimated useful lives	7 years

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 46,000	$ 13,000

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,006,000	$ 1,865,000
Less: accumulated depreciation and amortization	(492,000)	(446,000)
Property and equipment, net	1,514,000	1,419,000
Building and improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	651,000	645,000
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	96,000	96,000
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	461,000	411,000
Production equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	715,000	630,000
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	35,000	35,000
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 48,000	$ 48,000

Accrued Payroll to Officer (Det

Accrued Payroll to Officer (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued payroll to officer	$ 481,000	$ 442,000

Line of Credit (Details)

Line of Credit (Details) - USD ($)	Apr. 28, 2020	Mar. 31, 2021	Dec. 31, 2020
Line of Credit Facility [Abstract]
Unsecured line of credit	$ 50,000
Interest rate	3.25%
Line of credit outstanding amount		$ 35,000	$ 49,000

Loans Payable to Related Part_3

Loans Payable to Related Parties (Details) - USD ($)	Dec. 01, 2016	Jul. 31, 2016	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2017	Apr. 24, 2020
Loans Payable To Officers Shareholders [Member]
Loans Payable to Related Parties (Details) [Line Items]
Periodic payment	$ 4,000,000
Maturity date description	The sixty-month loan matures in December 2021, requires monthly payments of $74,000, carries an interest rate of 6.25%, and is secured by the assets of Intellitronix Corporation.
Monthly payments	$74,000
Interest rate	6.25%
Accrued interest amount			$ 31,000	$ 2,130,000
Loan balance			356,000
Leaving balance outstanding			1,805,000
Loan payable to related party [Member]
Loans Payable to Related Parties (Details) [Line Items]
Loan balance			125,000	125,000
Working capital					$ 125,000
Loan Payable To Related Party Past Due [Member]
Loans Payable to Related Parties (Details) [Line Items]
Periodic payment		$ 1,000
Loan balance		$ 60,000		34,000
Interest rate		6.00%
Interest			25,000
Gain on extinguishment of debt			9,000
Paul Spivak [Member]
Loans Payable to Related Parties (Details) [Line Items]
Accrued interest amount			5,000
Loan balance				$ 330,000
Interest rate						6.00%
Borrowed from the lender						$ 408,000
Balance outstanding			$ 335,000

Loans Payable to Related Part_4

Loans Payable to Related Parties (Details) - Schedule of loans payable to related parties - USD ($)		Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Total loans payable to related parties		$ 2,265,000	$ 2,619,000
Loans payable to related parties, current portion		(2,265,000)	(2,619,000)
Loans payable to related parties, net of current portion
Loan payable to officers/shareholders [Member]
Debt Instrument [Line Items]
Total loans payable to related parties	[1]	1,805,000	2,130,000
Loan payable to related party [Member]
Debt Instrument [Line Items]
Total loans payable to related parties	[2]	125,000	125,000
Loan payable to related party – past due [Member]
Debt Instrument [Line Items]
Total loans payable to related parties	[3]		34,000
Loan payable to related party One [Member]
Debt Instrument [Line Items]
Total loans payable to related parties	[4]	$ 335,000	$ 330,000
[1]	On December 1, 2016, the Company acquired Intellitronix Corporation from the Company’s President and shareholder. The Company agreed to pay $4,000,000 in exchange for all the shares of Intellitronix Corporation. The sixty-month loan matures in December 2021, requires monthly payments of $74,000, carries an interest rate of 6.25%, and is secured by the assets of Intellitronix Corporation. The loan balance on December 31, 2020, including accrued interest, was $2,130,000. During the three months ended March 31, 2021, the Company accrued interest of $31,000 and made principal loan payments of $356,000, leaving a balance outstanding of $1,805,000 at March 31, 2021.
[2]	During the year ended December 31, 2017, the Company’s President and shareholder, contributed $125,000 of working capital to the Company. The contributed working capital balance were converted into a loan with no interest rate, and due on demand. The loan balance was $125,000 on both March 31, 2021 and December 31, 2020.
[3]	In July 2016, the Company assumed an obligation of Solei Systems, Inc, an entity owned by the Company’s President and shareholder. The Company agreed to enter into a note agreement with Huntington National Bank for $60,000. The loan has an interest rate of 6.00% and requires a monthly payment of $1,000. The loan balance on December 31, 2020 was $34,000. During the three months ended March 31, 2021, the Company and Huntington National Bank agreed to settle the past due loan and interest balance for a total of $25,000, and the Company recorded a gain on extinguishment of debt for $9,000, leaving no balance remaining at March 31, 2021.
[4]	On April 24, 2020, the Company entered into a loan agreement (the “Loan Agreement”) with the Company’s President and shareholder, Paul Spivak (the “Lender”), pursuant to which the Company borrowed $408,000 from the Lender. The Loan has a term of twelve months and carries an interest rate of 6.00%. The loan balance on December 31, 2020 was $330,000. During the three months ended March 31, 2021, the Company accrued interest of $5,000, leaving a balance outstanding of $335,000 at March 31, 2021.

Loans Payable (Details)

Loans Payable (Details) - USD ($)	Aug. 03, 2020	Feb. 22, 2021	Nov. 29, 2020	Aug. 26, 2020	Mar. 12, 2020	Nov. 25, 2019	Aug. 12, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Loans Payable (Details) [Line Items]
Working capital loan											$ 32,000
Debt instrument, unamortized discount										$ 8,000
Interest cost								$ 5,000
Remaining unamortized discount								3,000
PayPal Working Capital Loan, net of discount one [Member]
Loans Payable (Details) [Line Items]
Principal amount of loan							$ 216,000
Net proceeds							$ 200,000
Loan fees							$16,000
Loans payable, description							The loan has a 20-month term and requires monthly payments equal to 20% of monthly PayPal sales proceeds, but no less than $11,000 every 90-day period.
Principal payments								6,000		38,000
Balance owed								32,000
PayPal Working Capital Loan, net of discount Two [Member]
Loans Payable (Details) [Line Items]
Principal amount of loan						$ 66,000
Net proceeds						$ 50,000
Loan fees						$16,000
Loans payable, description						The loan has a 20-month term and requires monthly payments equal to 20% of monthly PayPal sales proceeds, but no less than $3,300 every 90-day period.
Principal payments								4,000		14,000
Balance owed								10,000
Notes payable to Celtic Bank [Member] | Loan Agreement [Member]
Loans Payable (Details) [Line Items]
Principal amount of loan					$ 150,000
Principal payments								28,000		86,000
Balance owed								58,000
Interest rate					32.09%
Monthly principal amount					$ 11,000
Apex Commercial Capital Corp. [Member]
Loans Payable (Details) [Line Items]
Principal amount of loan				$ 266,000
Loans payable, description				The loan requires one hundred nineteen (119) monthly payments of $2,322, with a final balloon payment on the one hundred twentieth (120) month, or September 10, 2030, of $224,835.
Principal payments								1,000		$ 265,000
Balance owed								265,000
Interest rate				9.49%
Vehicle loans [Member]
Loans Payable (Details) [Line Items]
Loans payable, description										The aggregate vehicle loan balance on three vehicles was $131,000 at December 31, 2020, with an original loan period of 72 to 144 months, and interest rates of zero percent to 10.99%.
Principal payments								4,000
Purchased amount								$ 40,000	$ 131,000
Interest rate								4.15%
Aggregate loan balance										$ 167,000
Equipment Loan One [Member]
Loans Payable (Details) [Line Items]
Principal amount of loan	$ 18,000
Principal payments										16,000
Balance owed								$ 15,000
Interest rate	8.48%
Loan term	36 months
Principle payment								1,000
Equipment Loan Two [Member]
Loans Payable (Details) [Line Items]
Principal amount of loan			$ 17,000
Principal payments								2,000		$ 17,000
Balance owed								15,000
Interest rate			13.18%
Loan term			36 years
Equipment Loan Three [Member]
Loans Payable (Details) [Line Items]
Principal amount of loan		$ 86,000
Principal payments								1,000
Balance owed								$ 85,000
Interest rate		9.96%
Loan term		36 years

Loans Payable (Details) - Sched

Loans Payable (Details) - Schedule of loans payable - USD ($)		Mar. 31, 2021	Dec. 31, 2020
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable		$ 644,000	$ 559,000
Loans payable, current portion		(159,000)	(163,000)
Loans payable, net of current portion		485,000	396,000
PayPal Working Capital Loan, Net of Discount One [Member]
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable	[1]	32,000	38,000
PayPal Working Capital Loan, Net of Discount Two [Member]
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable	[2]	10,000	14,000
Secured Promissory Note One [Member]
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable	[3]	58,000	86,000
Secured Promissory Note Two [Member]
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable	[4]	265,000	265,000
Vehicle Loans [Member]
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable	[5]	167,000	131,000
Equipment Loan One [Member]
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable	[6]	15,000	16,000
Equipment Loan Two [Member]
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable	[7]	15,000	17,000
Equipment Loan Three [Member]
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable	[8]	85,000
Loan Discount [Member]
Loans Payable (Details) - Schedule of loans payable [Line Items]
Total loans payable		$ (3,000)	$ (8,000)
[1]	On August 12, 2019, the Company entered into a PayPal Working Capital loan. The principal amount of the loan was for $216,000. The Company received net proceeds of $200,000, net of loan fees of $16,000. The loan has a 20-month term and requires monthly payments equal to 20% of monthly PayPal sales proceeds, but no less than $11,000 every 90-day period. The loan balance on December 31, 2020 was $38,000. During the three months ended March 31, 2021, the Company made principal payments of $6,000, leaving a total of $32,000 owed at March 31, 2021.
[2]	On November 25, 2019, the Company entered into a PayPal Working Capital loan. The principal amount of the loan was for $66,000. The Company received net proceeds of $50,000, net of loan fees of $16,000. The loan has a 20-month term and requires monthly payments equal to 20% of monthly PayPal sales proceeds, but no less than $3,300 every 90-day period. The loan balance on December 31, 2020 was $14,000. During the three months ended March 31, 2021, the Company made principal payments of $4,000, leaving a total of $10,000 owed at March 31, 2021.
[3]	On March 12, 2020, the Company entered into a loan agreement with Celtic Bank in the principal amount of $150,000 with interest at 32.09% per annum and due on September 12, 2021. The loan requires minimum monthly principal and interest payments of $11,000 and is secured by the Company’s assets and future sales and is personally guaranteed by the Company’s CEO. The loan balance on December 31, 2020 was $86,000. During the three months ended March 31, 2021, the Company made principal payments of $28,000, leaving a total of $58,000 owed at March 31, 2021.
[4]	On August 26, 2020, the Company entered into a loan agreement with Apex Commercial Capital Corp. in the principal amount of $266,000 with interest at 9.49% per annum and due on September 10, 2030. The loan requires one hundred nineteen (119) monthly payments of $2,322, with a final balloon payment on the one hundred twentieth (120) month, or September 10, 2030, of $224,835. The loan is guaranteed by the Company and the Company’s Chief Executive Officer and secured by the Company’s real estate. The loan balance on December 31, 2020 was $265,000. During the three months ended March 31, 2021, the Company made principal payments of less than $1,000, leaving a total of $265,000 owed at March 31, 2021.
[5]	The Company purchases vehicles for its Chief Executive Officer and for research and development activities. Generally, vehicles are sold or traded in at the end of the vehicle loan period. The aggregate vehicle loan balance on three vehicles was $131,000 at December 31, 2020, with an original loan period of 72 to 144 months, and interest rates of zero percent to 10.99%. During the three months ended March 31, 2021, the Company purchased a vehicle for $40,000, with a 72 month loan term, and an interest rate of 4.15%, and made total principal payments of $4,000 on its vehicle loans, leaving an aggregate loan balance on four vehicles of $167,000 at March 31, 2021.
[6]	On August 3, 2020, the Company entered into a $18,000 term loan with Leaf Capital related to the purchase of production equipment. The loan requires monthly payments over the term of 36 months, has an interest rate of 8.48% per annum, and is secured by the production equipment. The loan balance on December 31, 2020 was $16,000. During the three months ended March 31, 2021, the Company made principal payments of $1,000, leaving a total of $15,000 owed at March 31, 2021.
[7]	On November 29, 2020, the Company entered into a $17,000 term loan with CIT Bank related to the purchase of software for its production equipment. The loan requires monthly payments over the term of 36 months, has an interest rate of 13.18% per annum, and is personally guaranteed by the Company’s CEO. The loan balance was $17,000 at December 31, 2020. During the three months ended March 31, 2021, the Company made principal payments of $2,000, leaving a total of $15,000 owed at March 31, 2021.
[8]	On February 22, 2021, the Company entered into a $86,000 term loan with CIT Bank related to the purchase of production equipment. The loan requires monthly payments over the term of 36 months, has an interest rate of 9.96% per annum, and is personally guaranteed by the Company’s CEO. During the three months ended March 31, 2021, the Company made principal payments of $1,000, leaving a total of $85,000 owed at March 31, 2021.

Convertible Secured Notes Pay_2

Convertible Secured Notes Payable (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Convertible debt, description	The Company issued convertible secured debentures (“Convertible Notes”) to accredited investors with interest at 10% per annum, a term of eighteen months, and secured by all of the assets of the Company and its subsidiaries.
Conversion price (in Dollars per share)	$ 0.25
Proceeds from issuance of convertible notes		$ 5,000
Balance of convertible notes		$ 55,000
Accrued additional interest	$ 2,000
Principal amount	$ 57,000
Common stock convertible shares (in Shares)	226,356

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Shareholders' Equity (Details) [Line Items]
Weighted average exercise price	$ 0.15	$ 0.25
Exercise price	$ 0.25
Weighted-average remaining contractual life of warrants outstanding and exercisable.	160 days
Intrinsic value of warrants outstanding and exercisable	$ 1,000
Private Placement [Member]
Shareholders' Equity (Details) [Line Items]
Sale of common stock	1,005,000	200,000
Common Stock [Member]
Shareholders' Equity (Details) [Line Items]
Received proceeds	$ 150,000	$ 50,000

Shareholders' Equity (Details)

Shareholders' Equity (Details) - Schedule of warrant	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Schedule of warrant [Abstract]
Number of warrants outstanding, beginning balance | shares	20,000
Weighted average exercise price outstanding, beginning balance | $ / shares	$ 0.25
Number of warrants, granted | shares
Weighted average exercise price, warrants granted | $ / shares
Number of warrants, exercised | shares
Weighted average exercise price, warrants exercised | $ / shares
Number of warrants, expired or forfeited | shares
Weighted average exercise price, warrants expired or forfeited | $ / shares
Number of warrants outstanding, ending balance | shares	20,000
Weighted average exercise price outstanding, ending balance | $ / shares	$ 0.25
Number of warrants, exercisable | shares	20,000
Weighted average exercise price, exercisable | $ / shares	$ 0.25

Shareholders' Equity (Details_2

Shareholders' Equity (Details) - Schedule of warrants outstanding - Warrant [Member]	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Shareholders' Equity (Details) - Schedule of warrants outstanding [Line Items]
Outstanding warrants, exercise price per share	$ 0.25
Outstanding warrants, shares (in Shares) | shares	20,000
Outstanding warrants, life (years)	160 days
Outstanding warrants, weighted average exercise price	$ 0.25
Exercisable warrants, shares (in Shares) | shares	20,000
Exercisable warrants, weighted average exercise price	$ 0.25

Subsequent Events (Details)

Subsequent Events (Details)	3 Months Ended
	Mar. 31, 2021USD ($)$ / sharesshares
Subsequent Events (Details) [Line Items]
Subsequent Event, Description	US Lighting Group, Inc created a new subsidiary called Fusion X Marine, LLC on April 12, 2021, domiciled in Wyoming, to sell boats and other related products to the recreational marine market. Fusion X Marine is 99% owned by the Company and 1% owned by Paul Spivak, the Company’s CEO.
Common Stock [Member]
Subsequent Events (Details) [Line Items]
Issuance of shares for services	50,000
Common Stock [Member] | Private Placement [Member]
Subsequent Events (Details) [Line Items]
Proceeds from issuance of share (in Dollars) | $	$ 89,000
Common stock shares issued	592,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares	$ 0.15