US Nuclear (UCLE) 10-K 17 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Apr. 11, 2018	Jun. 30, 2016
Document And Entity Information
Entity Registrant Name	US NUCLEAR CORP.
Entity Central Index Key	1,543,623
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 601,105
Entity Common Stock, Shares Outstanding		15,703,813
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS
Cash	$ 442,341	$ 236,404
Accounts receivable, net	278,091	229,222
Inventories	1,315,498	1,201,564
TOTAL CURRENT ASSETS	2,035,930	1,667,190
PROPERTY AND EQUIPMENT, net	5,670	17,290
INTANGIBLE ASSET, net	53,841	183,064
GOODWILL	570,176	570,176
TOTAL ASSETS	2,665,617	2,437,720
CURRENT LIABILITIES
Accounts payable	121,499	51,919
Accrued liabilities	79,815	66,446
Accrued compensation - officer	250,000	150,000
Customer deposit	65,216	97,862
Acquisition contingency	71,103	103,143
Note payable	15,474	14,724
Line of credit	299,654	347,735
TOTAL CURRENT LIABILITIES	902,761	831,829
Note payable, net of current portion	42,576	58,140
Note payable to shareholder	410,579	278,180
TOTAL LIABILITIES	1,355,916	1,168,149
SHAREHOLDERS' EQUITY:
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; none issued and outstanding	0	0
Common stock, $0.0001 par value; 100,000,000 shares authorized, 14,047,403 and 13,947,403 shares issued and outstanding	1,405	1,395
Additional paid in capital	3,342,953	3,312,963
Accumulated deficit	(2,034,657)	(2,044,787)
TOTAL SHAREHOLDERS' EQUITY	1,309,701	1,269,571
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 2,665,617	$ 2,437,720

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ .0001	$ .0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ .0001	$ .0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	14,047,403	13,947,403
Common stock, shares outstanding	14,047,403	13,947,403

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Sales	$ 3,070,646	$ 2,097,157
Cost of sales	1,725,733	1,322,819
Gross profit	1,344,913	774,338
Operating expenses
Selling, general and administrative expenses	1,310,472	1,117,905
Write-off of inventory	0	1,241,774
Total operating expenses	1,310,472	2,359,679
Income (loss) from operations	34,441	(1,585,341)
Other expense
Interest expense	(24,311)	(20,829)
Total other expense	(24,311)	(20,829)
Income (loss) before provision for income taxes	10,130	(1,606,170)
Provision for income taxes	0	0
Net income (loss)	$ 10,130	$ (1,606,170)
Weighted average shares outstanding - basic and diluted	13,965,211	13,649,329
Earnings (loss) per shares - basic and diluted	$ .00	$ (0.12)

Consolidated Statement Of Chang

Consolidated Statement Of Changes In Shareholders' Equity - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance, shares at Dec. 31, 2015	13,475,000
Balance, value at Dec. 31, 2015	$ 1,348	$ 3,178,409	$ (438,617)	$ 2,741,140
Issuance of common stock for acquisition, shares	142,403			142,403
Issuance of common stock for acquisition, value	$ 14	35,587		$ 35,601
Issuance of common stock for cash, shares	330,000			330,000
Issuance of common stock for cash, value	$ 33	98,967		$ 99,000
Issuance of common stock for services, value				0
Net income (loss)	$ 0	0	(1,606,170)	(1,606,170)
Balance, shares at Dec. 31, 2016	13,947,403
Balance, value at Dec. 31, 2016	$ 1,395	3,312,963	(2,044,787)	$ 1,269,571
Issuance of common stock for services, shares	100,000			100,000
Issuance of common stock for services, value	$ 10	29,990	0	$ 30,000
Net income (loss)	$ 0	0	10,130	10,130
Balance, shares at Dec. 31, 2017	14,047,403
Balance, value at Dec. 31, 2017	$ 1,405	$ 3,342,953	$ (2,034,657)	$ 1,309,701

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
OPERATING ACTIVITIES
Net income (loss)	$ 10,130	$ (1,606,170)
Adjustment to reconcile net income (loss) to net provided by (used in) operating activities:
Depreciation and amortization	142,832	87,099
Write-off of accounts receivable	52,000	0
Write-off of inventory	0	1,241,774
Adjustment to acquisition contingency	(16,031)	0
Issuance of common stock for services	30,000	0
Changes in operating assets and liabilities:
Accounts receivable	(100,869)	(44,691)
Inventories	(113,934)	(119,655)
Accounts payable	79,577	2,706
Accrued liabilities	13,369	4,980
Accrued compensation - officer	100,000	100,000
Customer deposits	(32,646)	48,822
Net cash provided by (used in) operating activities	164,428	(285,135)
INVESTING ACTIVITIES
Purchase of property and equipment	(1,989)	0
Cash paid for acquisition	0	(60,000)
Net cash used in investing activities	(1,989)	(60,000)
FINANCING ACTIVITIES
Net borrowings (repayments) under lines of credit	(48,081)	41,248
Proceeds from sale of common stock	0	99,000
Repayments for note payable	(14,814)	(7,136)
Proceeds from note payable to shareholder	163,630	61,000
Repayments for note payable to shareholder	(57,237)	(31,699)
Net cash provided by financing activities	43,498	162,413
NET INCREASE (DECREASE) IN CASH	205,937	(182,722)
CASH
Beginning of year	236,404	419,126
End of year	442,341	236,404
Supplemental disclosures of cash flow information
Taxes paid	0	0
Interest paid	24,311	20,829
Non-cash Investing and financing activities
Reclassification of acquistion contingency to accounts payable	16,009	9,319
Common stock issued for acquisition	0	35,601
Note payable issued for acquisition	0	80,000
Acquisition contingency	0	107,707
Expenses paid by shareholder on behalf of company	$ 26,006	$ 0

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2017
Organization And Basis Of Presentation
Organization and Basis of Presentation	Note 1 - Organization and Basis of Presentation Organization and Line of Business US Nuclear Corp., formerly known as APEX 3, Inc., (the “Company” or “US Nuclear”) was incorporated under the laws of the State of Delaware on February 14, 2012. On May 31, 2016, the Company entered into an Asset Purchase Agreement with Electronic Control Concepts (“ECC”) whereby the Company purchased certain tangible and intangible assets of ECC. The Company is engaged in developing, manufacturing and selling radiation detection and measuring equipment. The Company markets and sells its products to consumers throughout the world. Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Optron and its wholly-owned subsidiary, Overhoff Technology Corporation (“Overhoff”), Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions 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. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. There were no cash equivalents as of December 31, 2017 and 2016. Accounts Receivable The Company maintains reserves for potential credit losses for accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. Reserves are recorded based on the Company’s historical collection history. Allowance for doubtful accounts as of December 31, 2017 and 2016 were $5,000 and $5,000, respectively. During the years ended December 31, 2017 and 2016 wrote off accounts receivable of $52,000 and $0, respectively. Inventories Inventories are valued at the lower of cost (determined primarily by the average cost method) or market. Management compares the cost of inventories with the market value and allowance is made for writing down their inventories to market value, if lower. Property and Equipment Property and Equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of equipment is provided using the straight-line method for substantially all assets with estimated lives as follows: Furniture and fixtures 5 years Leasehold improvement Lesser of lease life or economic life Equipment 5 years Computers and software 5 years Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment Intangible Assets The Company’s intangible assets at December 31, 2017 were all acquired with the purchase of ECC (See Note 14) and are being amortized over 24 months. The Company performs a test for impairment at least annually. As of December 31, 2017, the Company performed the required impairment analysis which resulted in no impairment adjustments. Goodwill Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. The entire goodwill balance in the accompanying financial statements resulted from the Company’s acquisition of Overhoff Technology Corporation in 2006. The Company complies with ASC 350, Goodwill and Other Indefinite Lived Intangible Assets Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash, accounts receivable, accounts payable, accrued liabilities, customer deposits, and line of credit, the carrying amounts approximate their fair values due to their short maturities. In addition, the Company has a note payable to shareholder that the carrying amount also approximates fair value. Revenue Recognition The Company’s revenue recognition policies comply with FASB ASC Topic 605. Revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as customer deposits. Sales returns and allowances was $0 for the year ended December 31, 2017 and 2016. The Company provides a one-year warranty on all sales. The Company does not provide unconditional right of return, price protection or any other concessions to its customers. Customer Deposits Customer deposits represent cash paid to the Company by customers before the product has been completed and shipped. Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, “Income Taxes.” ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements. Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share Segment Reporting FASB ASC Topic 280, Segment Reporting Related Parties The Company accounts for related party transactions in accordance with ASC 850, Related Party Disclosures Reclassifications Certain prior period amounts were reclassified to conform to the manner of presentation in the current period. These reclassifications had no effect on the net loss or stockholders’ equity. Recent Accounting Pronouncements In January 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) 2017-01, Business Combinations (Topic 805) Clarifying the Definition of a Business In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory In August 2016, the FASB issued ASU 2016-15 , Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments In March 2016, the FASB issued ASU 2016-09, Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers

Inventories

Inventories	12 Months Ended
	Dec. 31, 2017
Note 3 - Inventories
Inventories	Note 3 – Inventories Inventory at December 31, 2017 and 2016 consisted of the following: 2017 2016 Raw materials $ 736,848 $ 584,687 Work in Progress 359,717 202,009 Finished goods 218,933 414,868 Total inventories $ 1,315,498 $ 1,201,564 At December 31, 2017 and 2016, the Company reviewed its inventory for slow moving and obsolete items and determined at a write-off of $0 and $1,241,774, respectively, was necessary. At December 31, 2017 and 2016 the inventory reserve was $0.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2017
Property And Equipment
Property and Equipment	Note 4 – Property and Equipment The following are the details of property and equipment at December 31, 2017 and 2016: 2017 2016 Furniture and fixtures $ 148,033 $ 146,684 Leasehold Improvements 50,091 50,091 Equipment 233,826 233,186 Computers and software 27,259 27,259 459,209 457,220 Less accumulated depreciation (453,539) (439,930) Property and equipment, net $ 5,670 $ 17,290 Depreciation expense for the years ended December 31, 2017 and 2016 was $13,609 and $11,720, respectively. At December 31, 2017 and 2016, the Company has $415,934 of fully depreciated property and equipment that is still in use.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 5 – Intangible Assets The following are the details of intangible assets at December 31, 2017 and 2016: 2017 2016 Customer list $ 130,000 $ 130,000 Technology 128,443 128,443 258,443 258,443 Less accumulated amortization (204,602) (75,379) Intangible assets, net $ 53,841 $ 183,064 All of the above intangible assets are being amortized over 24 months. Amortization expense for the years ended December 31, 2017 and 2016 was $129,223 and $75,379, respectively. The estimated future amortization expense related to intangible assets: 2018 - $53,841

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Notes Payable	Note 6 – Notes Payable In connection with the acquisition of assets from ECC the Company issued a note payable to the owner of ECC. The note accrued interest at 5% per annum, requires quarterly principal and interest payments of $4,518 and is due on April 15, 2021. At December 31, 2017 and 2016, the amount outstanding under this note payable was $58,050 and $72,864. Total payments on the note during 2017 were $7,136, and total payments during 2016 were $14,814. Future maturities of notes payable as of December 31, 2017 are as follows: Years ending December 31, 2018 $ 15,474 2019 16,262 2020 17,087 2021 9,227 $ 58,050

Note Payable Shareholder

Note Payable Shareholder	12 Months Ended
	Dec. 31, 2017
Note Payable Shareholder
Note Payable Shareholder	Note 7 – Note Payable to Shareholder Robert Goldstein, the CEO and majority shareholder, has loaned funds to the Company from time to time to cover general operating expenses. These loans are evidenced by unsecured, non-interest bearing notes due on December 31, 2019. During the year ended December 31, 2016, the Company received $61,000 from its majority shareholder and repaid another $31,699 under this note payable agreement. During the year ended December 31, 2017, the Company received $163,630 from its majority shareholder and repaid another $57,237 under this note payable agreement. In addition, during 2017 the majority shareholder also paid $26,006 directly to Company vendors. The amounts due to Mr. Goldstein are $410,579 and $278,180 as of December 31, 2017 and 2016, respectively.

Lines Of Credit

Lines Of Credit	12 Months Ended
	Dec. 31, 2017
Lines Of Credit
Lines of Credit	Note 8 – Line of Credit As of December 31, 2017, the Company had four lines of credit with a maximum borrowing amount of $400,000 with interest ranging from 4.5% to 10.25%. As of December 31, 2017 and 2016, the amounts outstanding under these lines of credit were $299,654 and $347,735, respectively.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Shareholders Equity	Note 9 – Shareholders’ Equity During the year ended December 31, 2017, the Company issued 100,000 shares of common stock for services rendered valued at $30,000. The fair value was determined based on the Company’s stock price on the date of issuance. On May 31, 2016, the Company issued 142,403 shares of common stock valued at $35,601 in connection with the purchase of assets of Electronic Control Concepts. The value was determined based on the Company’s stock price on May 31, 2016. In addition, on September 21, 2016, the Company issued 330,000 shares of common stock to an investor for cash proceeds of $99,000.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2017
Segment Reporting
Segment Reporting	Note 10 – Segment Reporting ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company has two reportable segments: Optron and Overhoff. Optron is located in Canoga Park, California and Overhoff is located in Milford, Ohio. The assets and operations of the Company’s recent acquisition of the assets of Electronic Control Concepts are included with Overhoff in the table below. The following tables summarize the Company’s segment information for the years ended December 31, 2017 and 2016: Years Ended December 31, 2017 2016 Sales Optron $ 822,741 $ 610,909 Overhoff 2,247,905 1,486,248 Corporate - - $ 3,070,646 $ 2,097,157 Gross profit Optron $ 309,819 $ 182,427 Overhoff 1,035,094 591,911 Corporate - - $ 1,344,913 $ 774,338 Income (loss) from operations Optron $ (90,979) $ (622,456) Overhoff 293,916 (780,266) Corporate (168,496) (182,619) $ 34,441 $ (1,585,341) Interest Expenses Optron $ 20,339 $ 17,824 Overhoff 3,972 3,005 Corporate - - $ 24,311 $ 20,829 Net income (loss) Optron $ (111,318) $ (640,280) Overhoff 289,944 (783,271) Corporate (168,496) (182,619) $ 10,130 $ (1,606,170) As of December 31, 2017 2016 Total Assets Optron $ 1,050,209 $ 762,898 Overhoff 1,610,442 1,649,676 Corporate 4,966 25,146 $ 2,665,617 $ 2,437,720 Intangible Assets Optron $ - $ - Overhoff 53,841 183,064 Corporate - - $ 53,841 $ 183,064 Goodwill Optron $ - $ - Overhoff 570,176 570,176 Corporate - - $ 570,176 $ 570,176

Geographical Sales

Geographical Sales	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Geographical Sales	Note 11 - Geographical Sales The geographical distribution of the Company’s sales for the years ended December 31, 2017 and 2016 is as follows: 2017 2016 Geographical sales North America $ 2,006,162 $ 1,385,716 Asia 824,407 373,569 South America 21,780 11,022 Other 218,297 326,850 $ 3,070,646 $ 2,097,157

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Note 12 – Income Taxes At December 31, 2017 and 2016, the significant components of the deferred tax assets are summarized below: 2017 2016 Approximate net operating loss carry forwards $ 1,569,000 $ 1,893,000 Deferred tax assets: Federal net operating loss $ 533,501 $ 600,107 State net operating loss 81,852 72,896 Tax credit 49,740 49,740 Goodwill (185,129) (168,844) Tax Rate Reduction (133,201) 0 Total deferred tax assets 346,763 553,899 Less valuation allowance (346,763) (553,899) $ - $ - The valuation allowance increased (decreased) by ($207,136) and $442,003 in 2017 and 2016 as a result of the Company using net operating losses and reduction of federal income tax rate from 34% to 21% enacted in 2017 effective 2018,and generating additional net operating losses in 2016. The deferred tax assets as of December 31, 2017 reflects the new corporate tax rate of 21%. The Company’s remaining tax credit carryforwards of $49,740 begin to expire in 2027 and its net operating loss carryforward of approximately $1,569,000 begin to expire in 2028. Income tax expense reflected in the consolidated statements of income consist of the following for 2017 and 2016: 2017 2016 Current Federal $ - $ - State - - - - Deferred Federal - - State - - - - Income tax expense $ - $ - The reconciliation of the effective income tax rate to the federal statutory rate for the years ended December 31, 2017 and 2016 is as follows: 2017 2016 Federal income tax rate 34.0% -34.0% State tax, net of federal benefit 6.0% -6.0% Net operating losses -412.8% 39.1% Permanent differences 522.9% 1.7% Amortization of goodwill -150.1% -0.8% Effective income tax rate 0.0% 0.0% The Company files income tax returns in the U.S. federal jurisdiction, and various state jurisdictions. With few exceptions, the Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2012. The Company periodically evaluates the likelihood of the realization of deferred tax assets, and adjusts the carrying amount of the deferred tax assets by the valuation allowance to the extent the future realization of the deferred tax assets is not judged to be more likely than not. The Company considers many factors when assessing the likelihood of future realization of its deferred tax assets, including its recent cumulative earnings experience by taxing jurisdiction, expectations of future taxable income or loss, the carryforward periods available to the Company for tax reporting purposes, and other relevant factors. Future changes in the unrecognized tax benefit will have no impact on the effective tax rate due to the existence of the valuation allowance. The Company estimates that the unrecognized tax benefit will not change significantly within the next twelve months. The Company will continue to classify income tax penalties and interest as part of general and administrative expense in its consolidated statements of operations. There were no interest or penalties accrued as of December 31, 2017 and 2016.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Note 13 – Related Party Transactions The Company leases its current facilities from Gold Team Inc., a company owned by the Company’s CEO, which owns both the Canoga Park, CA and Milford, Ohio locations. Rent expense for the years ended December 31, 2017 and 2016 were $168,000 and $150,000, respectively. As of December 31, 2017 and 2016, payable to Gold Team Inc. in connection with the above leases amount to $0 and $0, respectively. Future payments due under this operating lease agreement as of December 31, 2017 are as follows: Years ending December 31, 2018 $ 168,000 2019 168,000 2020 70,000 $ 406,000 In addition, as of December 31, 2017 and 2016, the Company had accrued compensation payable to its majority shareholder of $250,000 and $150,000, respectively. Also see Note 7.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2017
Risks and Uncertainties [Abstract]
Concentrations	Note 14 - Concentrations Two customers accounted for 39% and 10% of the Company sales for the year ended December 31, 2017 and at December 31, 2017 four customers accounted for 81.6% of the accounts receivable balance. Two customers accounted for 36% and 10% of the Company sales for the year ended December 31, 2016. One vendor accounted for 11% of the Company’s purchases for the year ended December 31, 2017. No vendors accounted for more than 10% of the Company’s purchases for the year ended December 31, 2016.

Business Combination

Business Combination	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Business Combination	Note 15 – Business Combination On May 31, 2016, the Company entered into an Asset Purchase Agreement with Electronic Control Concepts (“ECC”) whereby the Company purchased certain tangible and intangible assets of ECC. ECC a small manufacturer of test and maintenance meters for x-ray machines both medical and industrial. to give a boost to its current x-ray related product and hospital/medical product sales. A summary of the purchase price allocations at fair value is below. Accounts receivable, net of accounts payable $ 405 Inventory 3,350 Property and equipment 21,110 Customer list 130,000 Technology 128,443 Purchase price $ 283,308 The customer list and technology are being amortized over 24 months. The purchase price is comprised of: Cash $ 60,000 Note payable 80,000 Common stock 35,601 Earn-out 107,707 $ 283,308 The note payable bears interest at 5% per annum and is due in 20 quarterly installments beginning in July 2016. The Company issued 142,403 shares of common stock valued at $35,601. The value was determined based on the Company’s stock price on May 31, 2016. The earn-out provision provides for payments to the seller equal to 12% of sales from ECC operations for the next four years. The Company has estimated the net present value of this earn-out to be $107,707 at the acquisition date. See Note 15 – Fair Value Measurements for details regarding valuation of earn-out. Any future changes in the estimated earn-out will be recorded in current operations. The sales from ECC included in the results of operations from the date of acquisition on May 31, 2016 to December 31, 2016 was $77,662. The unaudited pro forma information below present statement of operations data for the year ended December 31, 2016 as if the acquisition of ECC took place on January 1, 2016. (unaudited) Sales $ 2,222,257 Gross profit 837,387 Operating income (1,632,103) Net income (loss) (2,571,189) Earnings (loss) per share (0.19)

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 16 – Fair Value Measurements The Company follows a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets and liabilities (Level 1) and the lowest priority to measurements involving unobservable inputs (Level 3). The three levels of the fair value hierarchy are as follows: Level 1 inputs - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 inputs - other inputs that are directly or indirectly observable in the marketplace. Level 3 inputs - unobservable inputs which are supported by little or no market activity. The Company categorizes its fair value measurements within the hierarchy based on the lowest level input that is significant to the fair value measurement in its entirety. The following table presents the amount and level in the fair value hierarchy of each of our assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2017 and 2016. December 31, 2017 Level 1 Level 2 Level 3 TOTAL LIABILITES Contingent Liability - - $ 71,103 $ 71,103 December 31, 2016 Level 1 Level 2 Level 3 TOTAL LIABILITES Contingent Liability - - $ 103,143 $ 103,143 A summary of the activity of the contingent liability is as follows: Contingent liability at purchase date $ 107,707 Change in fair value 4,755 Reclassification to accounts payable (9,319) Contingent liability at December 31, 2016 $ 103,143 Change in fair value (16,031) Reclassification to accounts payable (16,009) Contingent liability at December 31, 2017 $ 71,103

Commitments

Commitments	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments	Note 17 – Commitments Future payment under all of the Company obligations as of December 31, 2017 are as follows: Years Ended December 31, 2018 2019 2020 2021 Total Note payable $ 15,474 $ 16,262 $ 17,087 $ 9,227 $ 58,050 Note payable - shareholder - 410,579 - - 410,579 Operating lease obligations 168,000 168,000 70,000 - 406,000 Line of credit 299,654 - - - 299,654 $ 483,128 $ 594,841 $ 87,087 $ 9,227 $ 1,174,283

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 18 – Subsequent Events Subsequent to December 31, 2017, the Company sold 1,270,000 shares of its common stock to investors for cash proceeds of $781,250. In addition, the Company also issued 371,260 shares of its common stock for services and 15,150 shares for employee compensation.

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Optron and its wholly-owned subsidiary, Overhoff Technology Corporation (“Overhoff”),
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions 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. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. There were no cash equivalents as of December 31, 2017 and 2016.
Accounts Receivable	Accounts Receivable The Company maintains reserves for potential credit losses for accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. Reserves are recorded based on the Company’s historical collection history. Allowance for doubtful accounts as of December 31, 2017 and 2016 were $5,000 and $5,000, respectively. During the years ended December 31, 2017 and 2016 wrote off accounts receivable of $52,000 and $0, respectively.
Inventories	Inventories Inventories are valued at the lower of cost (determined primarily by the average cost method) or market. Management compares the cost of inventories with the market value and allowance is made for writing down their inventories to market value, if lower.
Property, Plant, and Equipment	Property and Equipment Property and Equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of equipment is provided using the straight-line method for substantially all assets with estimated lives as follows: Furniture and fixtures 5 years Leasehold improvement Lesser of lease life or economic life Equipment 5 years Computers and software 5 years
Long Lived Assets	Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment
Intangible Assets	Intangible Assets The Company’s intangible assets at December 31, 2017 were all acquired with the purchase of ECC (See Note 14) and are being amortized over 24 months. The Company performs a test for impairment at least annually. As of December 31, 2017, the Company performed the required impairment analysis which resulted in no impairment adjustments.
Goodwill	Goodwill Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. The entire goodwill balance in the accompanying financial statements resulted from the Company’s acquisition of Overhoff Technology Corporation in 2006. The Company complies with ASC 350, Goodwill and Other Indefinite Lived Intangible Assets
Fair Value of Financial Instruments	Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash, accounts receivable, accounts payable, accrued liabilities, customer deposits, and line of credit, the carrying amounts approximate their fair values due to their short maturities. In addition, the Company has a note payable to shareholder that the carrying amount also approximates fair value.
Revenue Recognition	Revenue Recognition The Company’s revenue recognition policies comply with FASB ASC Topic 605. Revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as customer deposits. Sales returns and allowances was $0 for the year ended December 31, 2017 and 2016. The Company provides a one-year warranty on all sales. The Company does not provide unconditional right of return, price protection or any other concessions to its customers.
Customer Deposits	Customer Deposits Customer deposits represent cash paid to the Company by customers before the product has been completed and shipped.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, “Income Taxes.” ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.
Stock-based Compensation	Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share
Segment Reporting	Segment Reporting FASB ASC Topic 280, Segment Reporting
Related Parties	Related Parties The Company accounts for related party transactions in accordance with ASC 850, Related Party Disclosures
Reclassifications	Reclassifications Certain prior period amounts were reclassified to conform to the manner of presentation in the current period. These reclassifications had no effect on the net loss or stockholders’ equity.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) 2017-01, Business Combinations (Topic 805) Clarifying the Definition of a Business In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory In August 2016, the FASB issued ASU 2016-15 , Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments In March 2016, the FASB issued ASU 2016-09, Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Estimated useful lives of property and equipment	Depreciation of equipment is provided using the straight-line method for substantially all assets with estimated lives as follows: Furniture and fixtures 5 years Leasehold improvement Lesser of lease life or economic life Equipment 5 years Computers and software 5 years

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2017
Inventories Tables
Schedule of Inventories	Inventory at December 31, 2017 and 2016 consisted of the following: 2017 2016 Raw materials $ 736,848 $ 584,687 Work in Progress 359,717 202,009 Finished goods 218,933 414,868 Total inventories $ 1,315,498 $ 1,201,564

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property And Equipment Tables
Schedule of Property and Equipment	The following are the details of property and equipment at December 31, 2017 and 2016: 2017 2016 Furniture and fixtures $ 148,033 $ 146,684 Leasehold Improvements 50,091 50,091 Equipment 233,826 233,186 Computers and software 27,259 27,259 459,209 457,220 Less accumulated depreciation (453,539) (439,930) Property and equipment, net $ 5,670 $ 17,290

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The following are the details of intangible assets at December 31, 2017 and 2016: 2017 2016 Customer list $ 130,000 $ 130,000 Technology 128,443 128,443 258,443 258,443 Less accumulated amortization (204,602) (75,379) Intangible assets, net $ 53,841 $ 183,064

Notes Payable (Table)

Notes Payable (Table)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Future maturities of notes payable	Future maturities of notes payable as of December 31, 2017 are as follows: Years ending December 31, 2018 $ 15,474 2019 16,262 2020 17,087 2021 9,227 $ 58,050

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting Tables
Schedule of Company's Segment Reporting Information	The following tables summarize the Company’s segment information for the years ended December 31, 2017 and 2016: Years Ended December 31, 2017 2016 Sales Optron $ 822,741 $ 610,909 Overhoff 2,247,905 1,486,248 Corporate - - $ 3,070,646 $ 2,097,157 Gross profit Optron $ 309,819 $ 182,427 Overhoff 1,035,094 591,911 Corporate - - $ 1,344,913 $ 774,338 Income (loss) from operations Optron $ (90,979) $ (622,456) Overhoff 293,916 (780,266) Corporate (168,496) (182,619) $ 34,441 $ (1,585,341) Interest Expenses Optron $ 20,339 $ 17,824 Overhoff 3,972 3,005 Corporate - - $ 24,311 $ 20,829 Net income (loss) Optron $ (111,318) $ (640,280) Overhoff 289,944 (783,271) Corporate (168,496) (182,619) $ 10,130 $ (1,606,170) As of December 31, 2017 2016 Total Assets Optron $ 1,050,209 $ 762,898 Overhoff 1,610,442 1,649,676 Corporate 4,966 25,146 $ 2,665,617 $ 2,437,720 Intangible Assets Optron $ - $ - Overhoff 53,841 183,064 Corporate - - $ 53,841 $ 183,064 Goodwill Optron $ - $ - Overhoff 570,176 570,176 Corporate - - $ 570,176 $ 570,176

Geographical Sales (Tables)

Geographical Sales (Tables)	12 Months Ended
	Dec. 31, 2017
Geographical Sales Tables
Schedule of Geographical Distribution of Comapany's Sales	The geographical distribution of the Company’s sales for the years ended December 31, 2017 and 2016 is as follows: 2017 2016 Geographical sales North America $ 2,006,162 $ 1,385,716 Asia 824,407 373,569 South America 21,780 11,022 Other 218,297 326,850

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets	At December 31, 2017 and 2016, the significant components of the deferred tax assets are summarized below: 2017 2016 Approximate net operating loss carry forwards $ 1,569,000 $ 1,893,000 Deferred tax assets: Federal net operating loss $ 533,501 $ 600,107 State net operating loss 81,852 72,896 Tax credit 49,740 49,740 Goodwill (185,129) (168,844) Tax Rate Reduction (133,201) 0 Total deferred tax assets 346,763 553,899 Less valuation allowance (346,763) (553,899) $ - $ -
Schedule of Components Of Income Tax Expense	Income tax expense reflected in the consolidated statements of income consist of the following for 2017 and 2016: 2017 2016 Current Federal $ - $ - State - - - - Deferred Federal - - State - - - - Income tax expense $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	The reconciliation of the effective income tax rate to the federal statutory rate for the years ended December 31, 2017 and 2016 is as follows: 2017 2016 Federal income tax rate 34.0% -34.0% State tax, net of federal benefit 6.0% -6.0% Net operating losses -412.8% 39.1% Permanent differences 522.9% 1.7% Amortization of goodwill -150.1% -0.8% Effective income tax rate 0.0% 0.0%

Related Party Transactions (Tab

Related Party Transactions (Table)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Future payments due under operating lease agreement	Future payments due under this operating lease agreement as of December 31, 2017 are as follows: Years ending December 31, 2018 $ 168,000 2019 168,000 2020 70,000 $ 406,000

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Summary of purchase price allocations at fair value	A summary of the purchase price allocations at fair value is below. Accounts receivable, net of accounts payable $ 405 Inventory 3,350 Property and equipment 21,110 Customer list 130,000 Technology 128,443 Purchase price $ 283,308
Summary of purchase price	The purchase price is comprised of: Cash $ 60,000 Note payable 80,000 Common stock 35,601 Earn-out 107,707 $ 283,308
Summary of Pro forma information	The unaudited pro forma information below present statement of operations data for the year ended December 31, 2016 as if the acquisition of ECC took place on January 1, 2016. (unaudited) Sales $ 2,222,257 Gross profit 837,387 Operating income (1,632,103) Net income (loss) (2,571,189) Earnings (loss) per share (0.19)

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Schedule of contingent liabilities at fair value	The following table presents the amount and level in the fair value hierarchy of each of our assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2017 and 2016. December 31, 2017 Level 1 Level 2 Level 3 TOTAL LIABILITES Contingent Liability - - $ 71,103 $ 71,103 December 31, 2016 Level 1 Level 2 Level 3 TOTAL LIABILITES Contingent Liability - - $ 103,143 $ 103,143
Summary of contingent liability activity	A summary of the activity of the contingent liability is as follows: Contingent liability at purchase date $ 107,707 Change in fair value 4,755 Reclassification to accounts payable (9,319) Contingent liability at December 31, 2016 $ 103,143 Change in fair value (16,031) Reclassification to accounts payable (16,009) Contingent liability at December 31, 2017 $ 71,103

Commitments (Table)

Commitments (Table)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Future payment obligations	Future payment under all of the Company obligations as of December 31, 2017 are as follows: Years Ended December 31, 2018 2019 2020 2021 Total Note payable $ 15,474 $ 16,262 $ 17,087 $ 9,227 $ 58,050 Note payable - shareholder - 410,579 - - 410,579 Operating lease obligations 168,000 168,000 70,000 - 406,000 Line of credit 299,654 - - - 299,654 $ 483,128 $ 594,841 $ 87,087 $ 9,227 $ 1,174,283

Organization and Basis of Pre38

Organization and Basis of Presentation (Details Narrative)	12 Months Ended
	Dec. 31, 2017
Note 4 - Property And Equipment Narrativedetails
Date of Incorporation	Feb. 14, 2012
State of Incorporation	Delaware

Summary of Significant Accoun39

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2017
Furniture And Fixtures [Member]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Estimated Useful Lives	Lesser of lease life or economic life
Equipment [Member]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Computers And Software [Member]
Property, Plant and Equipment, Estimated Useful Lives	5 years

Summary of Significant Accoun40

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Cash equivalents	$ 0	$ 0
Allowance for doubtful accounts	5,000	5,000
Write-off of accounts receivable	52,000	0
Impairment on long-lived assets	$ 0	0
Intangible assets amortzation period	24 months
Impairment on goodwill	$ 0	0
Sales returns and allowances	$ 0	$ 0

Inventories (Details)

Inventories (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Inventories Details
Raw materials	$ 736,848	$ 584,687
Work in Progress	359,717	202,009
Finished goods	218,933	414,868
Total Inventory	$ 1,315,498	$ 1,201,564

Inventories (Details Narrative)

Inventories (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Note 3 - Inventories
Write-off of inventory	$ 0	$ 1,241,774
Inventory reserve	$ 0	$ 0

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 459,209	$ 457,220
Less accumulated depreciation	(453,539)	(439,930)
Property and equipment, net	5,670	17,290
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	148,033	146,684
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	50,091	50,091
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	233,826	233,186
Computers And Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 27,259	$ 27,259

Property And Equipment (Detai44

Property And Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Note 4 - Property And Equipment Narrativedetails
Depreciation Expense	$ 13,609	$ 11,720
Fully Depreciated Property and Equipment, In Use	$ 415,934	$ 415,934

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Intangible assets	$ 258,443	$ 258,443
Less accumulated amortization	(204,602)	(75,379)
Intangible assets, net	53,841	183,064
Customer Lists [Member]
Intangible assets	130,000	130,000
Technology-Based Intangible Assets [Member]
Intangible assets	$ 128,443	$ 128,443

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization Expense	$ 129,223	$ 75,379
Intangible assets amortzation period	24 months
2,018	$ 53,841

Notes Payable (Details)

Notes Payable (Details)	Dec. 31, 2017USD ($)
Debt Disclosure [Abstract]
2,018	$ 15,474
2,019	16,262
2,020	17,087
2,021	9,227
Total	$ 58,050

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Interest rate	5.00%
Debt Instrument, Periodic Payment	$ 4,518
Due date	Apr. 15, 2021
Notes Payable	$ 58,050	$ 72,864
Payment of note payable	$ 7,136	$ 14,814

Note Payable Shareholder (Detai

Note Payable Shareholder (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Note Payable, repayment - related party	$ 57,237	$ 31,699
Note Payable [Member] | Robert Goldstein, owner of the company
Debt Instrument [Line Items]
Note Payable, description - related party	Robert Goldstein, the CEO and majority shareholder, has loaned funds to the Company from time to time to cover general operating expenses. These loans are evidenced by unsecured, non-interest bearing notes due on December 31, 2018.
Note Payable, amount - related party	$ 410,579	278,180
Loan from Shareholders	163,630	$ 61,000
Note Payable [Member] | Vendor
Debt Instrument [Line Items]
Note Payable, repayment - related party	$ 26,006

Lines Of Credit (Details Narrat

Lines Of Credit (Details Narrative) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Line of Credit Facility [Line Items]
Line of credit	$ 299,654	$ 347,735
Four Lines Of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit maximum borrowing amount	$ 400,000
Four Lines Of Credit [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Interest rate on line of credit	4.50%
Four Lines Of Credit [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Interest rate on line of credit	10.25%

Shareholders' Equity (Details N

Shareholders' Equity (Details Narrataive) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Issuance of common stock for services, shares	100,000
Issuance of common stock for services, value	$ 30,000	$ 0
Issuance of common stock for acquisition, shares		142,403
Issuance of common stock for acquisition, value		$ 35,601
Issuance of common stock for cash, shares		330,000
Issuance of common stock for cash, value		$ 99,000

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Sales	$ 3,070,646	$ 2,097,157
Gross profit	1,344,913	774,338
Income (loss) from operations	34,441	(1,585,341)
Interest Expenses	24,311	20,829
Net income (loss)	10,130	(1,606,170)
Total Assets	2,665,617	2,437,720
Intangible Assets	53,841	183,064
Goodwill	570,176	570,176
Operating Segments [Member] | Optron [Member]
Sales	822,741	610,909
Gross profit	309,819	182,427
Income (loss) from operations	(90,979)	(622,456)
Interest Expenses	20,339	17,824
Net income (loss)	(111,318)	(640,280)
Total Assets	1,050,209	762,898
Intangible Assets	0	0
Goodwill	0	0
Operating Segments [Member] | Overhoff [Member]
Sales	2,247,905	1,486,248
Gross profit	1,035,094	591,911
Income (loss) from operations	293,916	(780,266)
Interest Expenses	3,972	3,005
Net income (loss)	289,944	(783,271)
Total Assets	1,610,442	1,649,676
Intangible Assets	53,841	183,064
Goodwill	570,176	570,176
Operating Segments [Member] | Corporate [Member]
Sales	0	0
Gross profit	0	0
Income (loss) from operations	(168,496)	(182,619)
Interest Expenses	0	0
Net income (loss)	(168,496)	(182,619)
Total Assets	4,966	25,146
Intangible Assets	0	0
Goodwill	$ 0	$ 0

Geographical Sales (Details)

Geographical Sales (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Geographical sales	$ 3,070,646	$ 2,097,157
North America [Member]
Geographical sales	2,006,162	1,385,716
Asia [Member]
Geographical sales	824,407	373,569
South America [Member]
Geographical sales	21,780	11,022
Other [Member]
Geographical sales	$ 218,297	$ 326,850

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Approximate net operating loss carry forwards	$ 1,569,000	$ 1,893,000
Deferred tax assets:
Federal net operating loss	533,501	600,107
State net operating loss	81,852	72,896
Tax credit	49,740	49,740
Goodwill	(185,129)	(168,844)
Tax Rate Reduction	(133,201)	0
Total deferred tax assets	346,763	553,899
Less: valuation allowance	(346,763)	(553,899)
Deferred tax assets, net	$ 0	$ 0

Income Taxes - Schedule of Tax

Income Taxes - Schedule of Tax expense (benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Current
Federal	$ 0	$ 0
State	0	0
Current tax expense	0	0
Deferred
Federal	0	0
State	0	0
Tax expense (benefit)	$ 0	$ 0

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Federal income tax rate	34.00%	34.00%
State tax, net of federal benefit	6.00%	(6.00%)
Net operating losses	(412.80%)	39.10%
Permanent differences	522.90%	1.70%
Amortization of goodwill	(150.10%)	(0.80%)
Effective income tax rate	0.00%	0.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Increase (decrease) in valuation allowance	$ (207,136)	$ 442,003
Federal income tax rate	21.00%
Tax credit carryforwards	$ (49,740)	(49,740)
Tax Credit Carryforward, Expiration Date	Jan. 1, 2027
Net operating loss carryforward	$ (1,569,000)	$ (1,893,000)
Operating Loss Carryforwards, Expiration Date	Jan. 1, 2028

Related Party Transactions (Det

Related Party Transactions (Details)	Dec. 31, 2017USD ($)
Related Party Transactions [Abstract]
2,018	$ 168,000
2,019	168,000
2,020	70,000
2,021	0
Total	$ 406,000

Related Party Transactions (D59

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Accounts payable, related party for leases	$ 0	$ 0
Accrued compensation payable	250,000	150,000
Gold Team Inc. [Member]
Related Party Transaction [Line Items]
Rent expense	$ 168,000	$ 150,000

Concentrations (Details Narrati

Concentrations (Details Narrative)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Sales Revenue, Net [Member] | First Customer
Concentration percentage	39.00%	36.00%
Sales Revenue, Net [Member] | Second Customer
Concentration percentage	10.00%	10.00%
Accounts receivable | Four Customer
Concentration percentage		81.60%
Purchases | One Vendor
Concentration percentage	11.00%
Purchases | No Vendor
Concentration percentage		10.00%

Business Combination - Purchase

Business Combination - Purchase Price Allocations at Fair Market Value (Details) - Electronic Control Concepts	1 Months Ended
	May 31, 2016USD ($)
Pruchase Price Allocations, Accounts receivable, net of accounts payable	$ 405
Purchase Price Allocations, Inventory	3,350
Purchase Price Allocations, Property and equipment	21,110
Purchase Price Allocations, Customer list	130,000
Purchase Price Allocations, Technology	128,443
Purchase Price	$ 283,308

Business Combination - Business

Business Combination - Business Acquisition, Schedule of Purchase Price (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Cash		$ 0	$ 60,000
Electronic Control Concepts
Cash	$ 60,000
Note payable issued for acquisition	80,000
Common stock	35,601
Earn-out	107,707
Purchase Price	$ 283,308

Business Combination - Busine63

Business Combination - Business Acquisition, Pro Forma Statement of Operations and Information (Details)	12 Months Ended
	Dec. 31, 2016USD ($)$ / shares
Business Combinations [Abstract]
Sales	$ 2,222,257
Gross profit	837,387
Operating income (loss)	(1,632,103)
Net income (loss)	$ (2,571,189)
Earnings (loss) per share | $ / shares	$ (0.19)

Business Combination (Details N

Business Combination (Details Narrative) - USD ($)	1 Months Ended	7 Months Ended	12 Months Ended
	May 31, 2016	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Customer list and technology amortzation period			24 months
Stock issue for acquisition,Share				142,403
Stock issue for acquisition, value				$ 35,601
Electronic Control Concepts
Customer list and technology amortzation period	24 months
Note payable bears interest	5.00%
Stock issue for acquisition,Share	142,403
Stock issue for acquisition, value	$ 35,601
Earn-out	$ 107,707
Sales		$ 77,662

Fair Value Measurements (Detail

Fair Value Measurements (Details - Schedule of contingent liabilities at fair value) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Contingent Liability	$ 71,103	$ 103,143	$ 107,707
Fair Value, Inputs, Level 1 [Member]
Contingent Liability	0	0
Fair Value, Inputs, Level 2 [Member]
Contingent Liability	0	0
Fair Value, Inputs, Level 3 [Member]
Contingent Liability	$ 71,103	$ 103,143

Fair Value Measurements (Deta66

Fair Value Measurements (Details - Summary of contingent liability activity) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Contingent liability at Beginning	$ 103,143	$ 107,707
Change in fair value	(16,031)	4,755
Reclassification to accounts payable	(16,009)	(9,319)
Contingent liability at end	$ 71,103	$ 103,143

Commitments (Details)

Commitments (Details)	Dec. 31, 2017USD ($)
Note payable
2,018	$ 15,474
2,019	16,262
2,020	17,087
2,021	9,227
Total	58,050
Operating lease obligations
2,018	168,000
2,019	168,000
2,020	70,000
2,021	0
Total	406,000
Line of credit
2,018	299,654
2,019	0
2,020	0
2,021	0
Total	299,654
Future payment obligations
2,018	483,128
2,019	594,841
2,020	87,087
2,021	9,227
Total	1,174,283
Shareholder
Note payable
2,018	0
2,019	410,579
2,020	0
2,021	0
Total	$ 410,579

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016
Common stock issued for cash, shares			330,000
Common stock issued for cash, value			$ 99,000
Common stock issued for services, shares		100,000
Common stock issued for services, value		$ 30,000	$ 0
Subsequent Event [Member]
Common stock issued for cash, shares	1,270,000
Common stock issued for cash, value	$ 781,250
Common stock issued for services, shares	371,260
Common stock issued for services, value	$ 15,150