Wytec International (WYTC) 10-Q 19 Aug 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2022	Aug. 19, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	333-215496
Entity Registrant Name	Wytec International, Inc.
Entity Central Index Key	0001560143
Entity Tax Identification Number	46-0720717
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	19206 Huebner Rd.
Entity Address, Address Line Two	Suite 202
Entity Address, City or Town	San Antonio
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78258
City Area Code	(210)
Local Phone Number	233-8980
Title of 12(b) Security	Common Stock
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,056,166

BALANCE SHEETS (Unaudited)

BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 124,313	$ 270,074
Accounts receivable	0	8,812
Inventory	8,542	33,494
Other current assets	16,351	0
Total current assets	149,206	312,380
Property and equipment, net	92,376	115,917
Operating lease, right-of-use assets	18,251	24,061
Total assets	259,833	452,358
Current liabilities:
Accounts payable and accrued expenses	355,471	252,956
Accounts payable, related party	229,985	186,424
Other payable	895,000	895,000
Operating lease, right-of-use obligation, current portion	12,109	11,781
Contract liability	3,443	6,486
Notes payable, current portion	30,726	33,502
Promissory notes, shareholders	260,000	110,000
Short-term debt	625,000	625,000
Total current liabilities	2,411,734	2,121,149
Long-term liabilities:
Operating lease, right-of-use obligation, long term portion	6,238	12,375
Notes payable, long term portion	35,680	49,656
Convertible promissory notes	100,000	0
Promissory notes, shareholder, net of unamortized discount	300,570	150,000
Total long-term liabilities	442,488	212,031
Total liabilities	2,854,222	2,333,180
Commitments and contingencies (See Note L)
Stockholders' deficit:
Common stock, $0.001 par value, 495,000,000 shares authorized, 12,051,166 and 6,954,366 shares issued and outstanding	12,050	6,954
Additional paid-in capital	24,367,203	24,278,353
Accumulated deficit	(26,681,813)	(25,716,546)
Repurchased shares	(80,000)	(80,000)
Subscriptions receivable	0	(140,970)
Subscriptions payable	47,275	25,400
Treasury stock:
Total stockholders' deficit	(2,594,389)	(1,880,822)
Total liabilities and stockholders' deficit	259,833	452,358
Series A Preferred Stock [Member]
Stockholders' deficit:
Preferred Stock, Value, Issued	100	2,380
Treasury stock:
Treasury Stock, Preferred, Value	(179,368)	(179,368)
Series B Preferred Stock [Member]
Stockholders' deficit:
Preferred Stock, Value, Issued	45	2,856
Treasury stock:
Treasury Stock, Preferred, Value	(79,882)	(79,882)
Series C Preferred Stock [Member]
Stockholders' deficit:
Preferred Stock, Value, Issued	$ 1	$ 1

BALANCE SHEETS (Unaudited) (Par

BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	495,000,000	495,000,000
Common stock, shares issued	12,051,166	6,954,366
Common stock, shares outstanding	12,051,166	6,954,366
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	4,100,000	4,100,000
Preferred stock, shares issued	100,000	2,380,000
Preferred stock, shares outstanding	0	2,280,000
Treasury Stock, Shares	100,000	100,000
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	6,650,000	6,650,000
Preferred stock, shares issued	44,535	2,856,335
Preferred stock, shares outstanding	0	2,811,800
Treasury Stock, Shares	44,535	44,535
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Revenue	$ 3,191	$ 55,996	$ 207,236	$ 314,376
Cost of sales	2,989	37,805	180,579	268,252
Gross profit	202	18,191	26,657	46,124
Expenses:
Selling, general and administrative	426,522	399,029	901,775	926,005
Research and development	0	20,906	0	21,398
Depreciation and amortization	12,102	17,190	24,389	34,581
Operating expenses	438,624	437,125	926,164	981,984
Net operating loss	(438,422)	(418,934)	(899,507)	(935,860)
Other income (expense):
Interest income	0	70	0	100
Interest expense	(35,588)	(27,392)	(65,760)	(54,200)
Total other income (expense)	(35,588)	(27,322)	(65,760)	(54,100)
Net loss	$ (474,010)	$ (446,256)	$ (965,267)	$ (989,960)

STATEMENTS OF OPERATIONS (Una_2

STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Weighted Average Number of Shares Outstanding, Basic	10,820,181	6,724,547	8,899,555	6,576,936
Weighted Average Number of Shares Outstanding, Diluted	10,820,181	6,724,547	8,899,555	6,576,936
Earnings Per Share, Basic	$ (0.04)	$ (0.07)	$ (0.11)	$ (0.15)
Earnings Per Share, Diluted	$ (0.04)	$ (0.07)	$ (0.11)	$ (0.15)

STATEMENTS OF STOCKHOLDERS' DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Preferred Stock Class A [Member]	Preferred Stock Class B [Member]	Preferred Stock Class C [Member]	Common Stock [Member]	Treasury Stock [Member]	Class A Preferred Treasury Stock [Member]	Class B Preferred Treasury Stock [Member]	Additional Paid-in Capital [Member]	Repurchased Shares [Member]	Subscriptions Payable [Member]	Subscriptions Receivable [Member]	Deposit For Future Stock Subscriptions [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 2,420	$ 3,412	$ 1	$ 30,225	$ (5,100,218)	$ (179,368)	$ (79,882)	$ 26,352,142	$ (80,000)			$ 121,055	$ (22,071,742)	$ (1,022,891)
Beginning balance, shares at Dec. 31, 2020	2,420,000	3,412,885	1,000	30,224,653	24,134,448	100,000	44,535
Conversion of series B preferred stock to common stock		$ (461)		$ 461
Conversion of series B preferred stock to common stock, shares		(461,270)		461,270
Conversion of warrants				$ 15				75,985						76,000
Conversion Of Warrants, shares				15,200
Issuance of common stock for cash already received				$ 24				121,031				(121,055)
Issuance of common stock for cash already received, shares				24,211
Issuance of common stock for cash				$ 9				46,866						46,875
Issuance of common stock for cash, shares				9,375
Issuance of Warrants for services								51,344						51,344
Issuance of Warrants								6,047						6,047
Net loss	0	0	0	0	0								(564,640)	(564,640)
Ending balance, value at Mar. 31, 2021	$ 2,420	$ 2,951	$ 1	$ 30,734	$ (5,100,218)	$ (179,368)	$ (79,882)	26,653,415	(80,000)				(22,636,382)	(1,386,329)
Ending balance, shares at Mar. 31, 2021	2,420,000	2,951,615	1,000	30,734,709	24,134,448	100,000	44,535
Conversion of series A preferred stock to common stock	$ (40)			$ 40
Conversion of series A preferred stock to common stock, Shares	(40,000)			40,000
Conversion of series B preferred stock to common stock		$ (55)		$ 55
Conversion of series B preferred stock to common stock, shares		(55,280)		55,280
Issuance of warrants in connection with conversion of other warrants								10,728						10,728
Warrants exercised				$ 29				145,001						145,030
Warrants exercised, Shares				29,006
Cancellation of Treasury stock				$ (24,134)	$ 5,100,218			(5,076,084)
Cancellation of Treasury stock, Shares				(24,134,448)	(24,134,448)
Net loss	0	0	0	$ 0	$ 0								(446,256)	(446,256)
Ending balance, value at Jun. 30, 2021	$ 2,380	$ 2,896	$ 1	$ 6,724	$ 0	$ (179,368)	$ (79,882)	21,733,060	(80,000)				(23,082,638)	(1,676,827)
Ending balance, shares at Jun. 30, 2021	2,380,000	2,896,335	1,000	6,724,547	0	100,000	44,535
Beginning balance, value at Dec. 31, 2021	$ 2,380	$ 2,856	$ 1	$ 6,954	$ 0	$ (179,368)	$ (79,882)	24,278,353	(80,000)	25,400	(140,970)		(25,716,546)	(1,880,822)
Beginning balance, shares at Dec. 31, 2021	2,380,000	2,856,335	1,000	6,954,366	0	100,000	44,535
Receipt of cash for common stock already issued											140,970			140,970
Warrants issued to gain access to line of credit								31,282						31,282
Warrants issued with promissory note								32,573						32,573
Common stock owed for conversion of accrued interest										21,875				21,875
Conversion of warrants to common stock				$ 5				24,995						25,000
Conversion of warrants to common stock, Shares				5,000
Net loss	0	0	0	$ 0	0								(491,257)	(491,257)
Ending balance, value at Mar. 31, 2022	$ 2,380	$ 2,856	$ 1	$ 6,959	$ 0	$ (179,368)	$ (79,882)	24,367,203	(80,000)	47,275			(26,207,803)	(2,120,379)
Ending balance, shares at Mar. 31, 2022	2,380,000	2,856,335	1,000	6,959,366	0	100,000	44,535
Conversion of series A preferred stock to common stock	$ (2,280)			$ 2,280
Conversion of series A preferred stock to common stock, Shares	(2,280,000)			2,280,000
Conversion of series B preferred stock to common stock		$ (2,811)		$ 2,811
Conversion of series B preferred stock to common stock, shares		(2,811,800)		2,811,800
Net loss	0	$ 0	0	$ 0	0								(474,010)	(474,010)
Ending balance, value at Jun. 30, 2022	$ 100	$ 45	$ 1	$ 12,050	$ 0	$ (179,368)	$ (79,882)	$ 24,367,203	$ (80,000)	$ 47,275			$ (26,681,813)	$ (2,594,389)
Ending balance, shares at Jun. 30, 2022	100,000	44,535	1,000	12,051,166	0	100,000	44,535

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities
Net loss	$ (965,267)	$ (989,960)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	24,389	34,581
Amortization of debt discount	8,143	28,138
Amortization of debt issuance costs	14,931	0
Stock based compensation	0	68,119
Non-cash adjustment to notes payable and fixed assets	0	(3,895)
Non-cash adjustment to accounts receivable and revenue	0	(17,041)
Non-cash lease expense	5,810	54,244
Decrease (increase) in operating assets
Accounts receivable	8,812	43,549
Inventory	24,952	(457)
Prepaid expenses and other assets	0	1,581
Increase (decrease) in operating liabilities
Accounts payable and accrued expenses	124,390	34,500
Accounts payable, related party	43,561	17,818
Contract liability	(3,043)	(9,378)
Operating lease liability	(5,809)	(42,563)
Net cash used in operating activities	(719,131)	(780,764)
Cash flows from investing activities
Purchase of equipment	(848)	0
Net cash used in investing activities	(848)	0
Cash flows from financing activities
Proceeds from issuance of promissory notes, shareholders	325,000	0
Proceeds from issuance of secured convertible promissory notes	100,000	0
Proceeds from Paycheck Protection Program loan	0	160,073
Proceeds from future promissory note	0	100,000
Payments on notes payable	(16,752)	(16,750)
Proceeds from exercise of warrants	25,000	221,030
Proceeds from subscription receivables	140,970	46,875
Net cash provided by financing activities	574,218	511,228
Net (decrease) in cash	(145,761)	(269,536)
Cash - beginning of period	270,074	595,732
Cash - end of period	124,313	326,196
Supplemental disclosures:
Interest paid	4,188	4,188
Income taxes paid	0	0
Non-cash investing and financing activities:
Common stock owed for conversion of accrued interest	21,875	0
Conversion of series B preferred stock to common stock	2,811	516
Conversion of series A preferred stock to common stock	2,280	40
Issuance of common stock in lieu of interest payment	0	21,875
Issuance of detachable warrants with Debt	32,573	0
Issuance of warrants to gain access to line of credit	$ 31,282	$ 0

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE A – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation: Description of Business: Basis of Accounting: Revenue and Cost Recognition. The Company earns revenues from contracts with customers for (i) sales and installation of cellular enhancement equipment and (ii) support agreements. Revenue from the sale and installation of cellular enhancement equipment is recognized either when the installation is completed or as the Company installs the cellular enhancement equipment, depending on the complexity of the system, such as the degree of customization of the equipment being installed, and the agreement with the customer. The less complex systems installed by the Company where management believes the installed equipment has an alternative use, due to the standard nature of the equipment sourced from our vendors that can be used in other projects, revenue from such contacts is recognized for completed installations upon customer acceptance. This assessment, at contract inception, is a management judgment based on the combination of equipment ordered, the services performed and whether or not material effort, within the context of the contract, would be required to rework the equipment for another project, and the term and terms of the contract with the customer. For example, such contracts are usually completed within 30-45 days. In larger more complex projects where the Company is creating an asset for the customer with no alternative use and has an enforceable right to payment for performance prior to contract completion, we recognize revenue utilizing the percentage of completion method. This method measures completion based on management’s estimate of total costs to complete each contract because management considers total costs to be the best available measure of progress on the contract. Support agreements entered into with customers are generally for a period of one year, during which the Company stands ready to provide service and support for installed systems at the customer site. Support agreement amounts are billed in advance to the customer, as agreed in the contract, and recorded as a contract liability. During the period, the Company provides unspecified firmware upgrades to installed client equipment as they are available. Management estimates that straight line recognition of revenue over the period of the support agreement contract is a faithful representation of the pattern of delivery on the Company’s obligation under these agreements. Sales tax is recorded on a net basis and excluded from revenue. Allowance for Doubtful Accounts: No Operating Leases Right-of-use Assets and Operating Lease Obligations: Stock Based Compensation: The fair value of the Company’s equity is approved by the Company’s Board of Directors as of the date stock-based awards are granted. In estimating the fair value of our stock, the Company uses a third-party valuation specialist and considers methodologies and factors it believes are material to the valuation process, including the prior transaction method and the discounted cash flow method of equity valuation. The Company believes the combination of these methodologies and factors provides an appropriate estimate of the expected fair value of the Company and reflects the best estimate of the fair value of the Company’s common stock at each grant date. Recently Issued Accounting Pronouncements Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity). Recently Issued Accounting Pronouncements Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity).

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE B – GOING CONCERN Our financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. We have incurred continuous losses from operations, have an accumulated deficit of $ 26,681,813 Our ability to continue as a going concern is dependent on our ability to generate sufficient cash from operations to meet our cash needs and/or to raise funds to finance ongoing operations and repay debt. However, there can be no assurance that we will be successful in our efforts to raise additional debt or equity capital and/or that our cash generated by our operations will be adequate to meet our needs. These factors, among others, indicate that we may be unable to continue as a going concern for a reasonable period of time. Management expects to continue to seek additional funding through private or public equity sources and will seek debt financing.

REVENUE AND ACCOUNTS RECEIVABLE

REVENUE AND ACCOUNTS RECEIVABLE	6 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUE AND ACCOUNTS RECEIVABLE	NOTE C – REVENUE AND ACCOUNTS RECEIVABLE The Company recognizes revenue in accordance with its accounting policy. The Company invoices customers and recognizes accounts receivable in an amount equivalent to which it has an unconditional right and expects to receive aligned with the agreement with the customer. The Company has contracted payment terms with its customer of net 30 days. The Company recognized revenue from performance obligations satisfied as of a point in time and over time as disaggregated in the table below. Timing of Revenue Recognition Schedule of disaggregation of revenue For the Three Month Period Ended For the Six Month Period Ended June 30, June 30, June 30, June 30, 2022 2021 2022 2021 Point in Time $ – $ 45,878 $ 200,100 $ 296,785 Over Time 3,191 10,118 7,136 17,591 $ 3,191 $ 55,996 $ 207,236 $ 314,376 Due to the Company billing service agreements in advance and recognizing revenue for service agreements over time as more fully described in its accounting policy the Company carries a contract liability balance proportional to the time remaining on each customer agreement. The Company issues invoices to customers for completed work as performance obligations satisfied as of a point in time are fulfilled and does not carry a contract asset balance for these performance obligations. The Company earns revenues from Cel-fi systems and network services. Revenues from the sale and installation of Cel-fi systems, including fixed wireless, SmartDAS, and 4G LTE, totaled $ 200,100 296,785 0 45,878 163,937 248,913 0 39,039 36,163 47,872 0 6,839 Revenues from network and other services totaled $ 3,191 10,118 7,136 17,591 Contract Assets and Liabilities Schedule of Contract Assets and Liabilities June 30, December 31, 2022 2021 Contract Liability $ (3,443 ) $ (6,486 ) $ (3,443 ) $ (6,486 ) The Company’s contracts for support services are typically for terms of one year or less. The aggregate amount of contract performance obligation as of June 30, 2022 and December 31, 2021 that the Company expects to recognize over the next year is $ 3,443 6,486 The Company is under no obligation and is not in the practice of providing customers with returns, rebates, discounts, or refunds and has not in an amount material to the financial statements. The Company, accordingly, does not recognize these obligations at the time of revenue recognition. The Company may receive consideration from customers who enter into support agreements in the future for incremental services provided to such customers. Those services are delivered as of a point in time when the customer requests the service. Future consideration as described is excluded from the transaction price calculated for support agreement performance obligations. The Company has applied the practical expedient that permits the Company to recognize revenue without regard to significant financing components based on the Company’s expectations about the transfer of services and the receipt of payment from customers. The effect of this practical expedient is not material to the Company’s financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE D – PROPERTY AND EQUIPMENT Property and equipment consist of the following: Schedule of Property and Equipment June 30, December 31, 2022 2021 Telecommunication equipment and computers $ 299,943 $ 299,095 Vehicle 23,805 23,805 Office furniture and fixtures 9,325 9,325 Less: accumulated depreciation (240,697 ) (216,308 ) $ 92,376 $ 115,917 Depreciation expense for the six months ended June 30, 2022 and June 30, 2021 was $ 24,389 34,581 12,102 17,190

DEBT

DEBT	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
DEBT	NOTE E – DEBT The Company’s debt consists of the following: Schedule of debt June 30, December 31, 2022 2021 Various unsecured promissory notes payable due to a shareholder, all carry simple interest of 7% per annum, due at various times between August 2022 and November 2023 $ 300,000 $ 250,000 Notes payable to a financial institution, interest rates of 8.75% per annum, with the equipment purchased pledged as collateral and varying due dates through November 2024 66,406 83,158 Unsecured promissory note payable due to a shareholder, simple interest rate of 7% per annum, due August 2023, net of unamortized debt discount of $24,430 150,570 – Unsecured promissory note payable due to shareholder, simple interest rate of 7% per annum, due August 2023 100,000 – Unsecured promissory note payable due to the President of the Company, carries simple interest of 5% per annum, due October 2022 10,000 10,000 Secured convertible promissory notes due to various investors, all carry simple interest of 9.50% and are due on December 31, 2023 100,000 – $625,000 7% unsecured note payable due August 2022 625,000 625,000 $ 1,351,976 $ 968,158 In February 2020, we issued a note in the amount of $ 625,000 7 62,500 80,053 0 28,138 0 41,915 February 13, 2022 On June 18, 2021, a shareholder advanced funds in the amount of $ 100,000 7 February 10, 2023 In August and September 2021, a shareholder loaned a total of $ 150,000 100,000 50,000 7 February 10, 2023 March 30, 2023 In October 2021, the president of the Company loaned $ 10,000 5 October 21, 2022 In February 2022, the Company commenced a private placement pursuant to Rule 506(b) of Regulation D promulgated under Section 4(a)(2) of the Securities Act of 1933, as amended, of a unit (“Unit”) consisting of a $175,000 7% promissory note with a maturity date of August 31, 2023 17,500 5.00 175,000 32,573 5,429 8,143 On April 14, 2022, Christopher Stuart, a director of the Company, loaned the Company $ 100,000 7 August 31, 2023 On June 10, 2022, a shareholder and affiliate of Christopher Stuart, a director of the Company, loaned the Company $ 50,000 7 November 30, 2023 In June 2022, we commenced an offering of up to $ 25,000,000 100,000 The total future payments regarding debt are as follows: Schedule of long term debt maturities June 30, 2023 $ 915,727 2024 452,551 2025 8,128 Total future payments 1,376,406 Less Debt Discount: $ (24,430 ) Total Debt, net of unamortized discount $ 1,351,976

REPURCHASE AGREEMENT

REPURCHASE AGREEMENT	6 Months Ended
	Jun. 30, 2022
Repurchase Agreement
REPURCHASE AGREEMENT	NOTE F – REPURCHASE AGREEMENT In April 2020, we entered into a Repurchase and General Release Agreement with one shareholder pursuant to which we promised to pay the amount of $200,000 due on December 31, 2020. The agreement stated that the Company was to make $10,000 monthly installments with the balance payable on the maturity date. The agreement contains a feature that allows the Company to extend the maturity date of the amount payable to March 31, 2021 in the Company’s sole discretion, and if the Company exercises this option, the $10,000 monthly installments will continue until the extended maturity date on which date the remaining balance will be due. During the quarter ended December 31, 2020, the Company extended the maturity date under the terms of the agreement to March 2021. The Company made payments in the amount of $80,000 during the period of April 2020 thru November 2020, however, the shareholder has not returned the shares so they may be canceled. As the shares had not been returned, the Company is not obligated per the agreement to pay any monies and the $80,000 was paid in good faith that the shares would be returned. The Company is pursuing action against the shareholder to get the shares returned or get the monies paid returned. Until such time, the $ 80,000

LEASES

LEASES	6 Months Ended
	Jun. 30, 2022
Leases
LEASES	NOTE G – LEASES The Company leases facilities and office equipment under various operating leases, which generally are expected to be renewed or replaced by other leases. For the three-month periods ended June 30, 2022 and 2021, operating lease expense totaled $ 20,779 28,738 42,050 58,178 The weighted average remaining lease term is 1.46 5.5 Future minimum lease payments as of June 30, 2022 are as follows: Schedule of Future Minimum Lease Payments June 30, 2023 $ 12,815 June 30, 2024 6,399 Total minimum lease payments 19,214 Less: imputed interest (867 ) Present value of minimum lease payments $ 18,347 Less: current portion of lease obligation 12,109 Long-term lease obligation $ 6,238

WARRANTS

WARRANTS	6 Months Ended
	Jun. 30, 2022
Warrants
WARRANTS	NOTE H – WARRANTS The Company has common stock purchase warrants outstanding at June 30, 2022 to purchase 2,706,436 2,329,503 1.00 92,500 2.50 244,433 5.00 40,000 5.00 To calculate the fair value of stock warrants at the date of grant, we use the Black-Scholes option pricing model. The volatility used is based on historical volatilities of selected peer group companies. Management estimated the fair value of the underlying common stock by utilizing the discounted cash flow method and the prior transaction method approaches and determined a fair value of $5.08. Management estimates the average volatility considering current and future expected market conditions. The risk-free interest rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. Each issuance is individually valued according to this procedure as of the date of issue with maturity dates between December 31, 2022 and December 31, 2024, volatility estimates between 37% to 67% and risk-free rates 0.58% to 1.8% in the period. In January 2022, the Company issued 40,000 40,000 250,000 31,282 7,678 14,931 7 During February 2022, a total of 5,000 5,000 25,000 The following is a summary of activity and outstanding common stock warrants: Schedule of warrant activity # of Warrants Balance, December 31, 2021 2,653,936 Warrants granted 57,500 Warrants exercised (5,000 ) Warrants expired – Balance, June 30, 2022 2,706,436 Exercisable, June 30, 2022 2,376,933 As of June 30, 2022, the outstanding and exercisable warrants have a weighted average remaining term of 0.64 years and 0.52

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE I – STOCKHOLDERS’ EQUITY During the first quarter of 2022, the Company issued a total of 5,000 5,000 25,000 During the first quarter of 2022, the Company recorded the conversion of $ 21,875 During the last quarter of 2021, the Company issued stock at a value of $ 140,970 140,970 Effective April 22, 2022, 2,280,000 2,280,000 Effective April 22, 2022, 2,811,000 2,811,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE J – RELATED PARTY TRANSACTIONS The Company has an account payable balance owed to Richardson & Associates in the amount of $ 229,985 186,424 48,561 27,008 In 2021, Eagle Rock Investments, LLC (“ERI”), a limited liability company of which a majority of the outstanding equity is owned by Christopher Stuart, a director of the Company, loaned the Company a total of $ 250,000 250,000 7 100,000 100,000 50,000 30,000 5.00 30,000 In January 2022, the Company issued 40,000 40,000 250,000 In June 2022, ERI loaned the Company an additional $ 50,000 7 November 30, 2023 In February 2020, Christopher Stuart, a director of the Company, purchased 12.5 units, each unit consisting of $ 50,000 5.00 8,750 8,750 In February 2022, Mr. Stuart purchased the Unit offered by the Company in its private placement pursuant to Rule 506(b) of Regulation D promulgated under Section 4(a)(2) of the Securities Act of 1933, as amended, commenced by the Company in February 2022. See Note E for a description of the Unit. In April 2022, Mr. Stuart loaned the Company $ 100,000 7 August 31, 2023

CUSTOMER CONCENTRATIONS

CUSTOMER CONCENTRATIONS	6 Months Ended
	Jun. 30, 2022
Risks and Uncertainties [Abstract]
CUSTOMER CONCENTRATIONS	NOTE K – CUSTOMER CONCENTRATIONS The Company derived $ 202,025 97 272,843 87

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE L – COMMITMENTS AND CONTINGENCIES We are party to various legal proceedings arising in the ordinary course of business. We are not currently a party to any legal proceedings that management believes could have a material adverse effect on our financial statements. The other payable of $ 895,000 See Note C in regards to commitments related to contracts with customers.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE M – SUBSEQUENT EVENTS In July 2022, a total of $60,000 of Notes were purchased by two investors pursuant to the Company’s private placement of Notes in accordance with Rule 506(c) of Regulation D of the Securities Act of 1933, as amended. See Note E for a description of the Notes and the offering. In July 2022, the Company entered into a recession agreement (the “Rescission Agreement”) with a consultant in order to rescind and terminate that certain consulting agreement by and between the Company and the consultant, dated October 1, 2021 (the “Consulting Agreement”). Pursuant to the Consulting Agreement, the Company issued 329,503 common stock purchase warrants to the consultant at an exercise price of $1.00 per share exercisable ten days after an initial public offering of the Company’s common stock (“IPO”) until December 31, 2023 on a cash or cashless basis (the “Warrants”). The consultant also agreed to provide consulting services to the Company at a rate of $5,000 per month for a period of six months following an IPO. Pursuant to the Recession Agreement, the Warrants were cancelled, the Consulting Agreement was terminated, and the Company issued 25,000 shares. In July 2022, the Company borrowed $50,000 from an existing shareholder pursuant to an unsecured promissory note. The promissory note bears simple interest at a rate of 9.5% per annum and matures on December 31, 2023. The maturity date of the promissory note may be extended by an additional six months in the sole discretion of the Company up to two times. In August 2022, a total of $125,000 of Notes were purchased by two investors pursuant to the Company’s private placement of Notes in accordance with Rule 506(c) of Regulation D of the Securities Act of 1933, as amended. See Note E for a description of the Notes and the offering. In August 2022, the Company and Christopher Stuart, a director of the Company and the holder of that certain note in the amount of $625,000 bearing simple interest at a rate of 7% per annum, dated February 25, 2020, agreed to amend the note in order to allow the Company to extend the maturity date of the note by an additional six months to February 13, 2023.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation:	Basis of Presentation:
Description of Business:	Description of Business:
Basis of Accounting:	Basis of Accounting:
Revenue and Cost Recognition.	Revenue and Cost Recognition. The Company earns revenues from contracts with customers for (i) sales and installation of cellular enhancement equipment and (ii) support agreements. Revenue from the sale and installation of cellular enhancement equipment is recognized either when the installation is completed or as the Company installs the cellular enhancement equipment, depending on the complexity of the system, such as the degree of customization of the equipment being installed, and the agreement with the customer. The less complex systems installed by the Company where management believes the installed equipment has an alternative use, due to the standard nature of the equipment sourced from our vendors that can be used in other projects, revenue from such contacts is recognized for completed installations upon customer acceptance. This assessment, at contract inception, is a management judgment based on the combination of equipment ordered, the services performed and whether or not material effort, within the context of the contract, would be required to rework the equipment for another project, and the term and terms of the contract with the customer. For example, such contracts are usually completed within 30-45 days. In larger more complex projects where the Company is creating an asset for the customer with no alternative use and has an enforceable right to payment for performance prior to contract completion, we recognize revenue utilizing the percentage of completion method. This method measures completion based on management’s estimate of total costs to complete each contract because management considers total costs to be the best available measure of progress on the contract. Support agreements entered into with customers are generally for a period of one year, during which the Company stands ready to provide service and support for installed systems at the customer site. Support agreement amounts are billed in advance to the customer, as agreed in the contract, and recorded as a contract liability. During the period, the Company provides unspecified firmware upgrades to installed client equipment as they are available. Management estimates that straight line recognition of revenue over the period of the support agreement contract is a faithful representation of the pattern of delivery on the Company’s obligation under these agreements. Sales tax is recorded on a net basis and excluded from revenue.
Allowance for Doubtful Accounts:	Allowance for Doubtful Accounts: No
Operating Leases Right-of-use Assets and Operating Lease Obligations:	Operating Leases Right-of-use Assets and Operating Lease Obligations:
Stock Based Compensation:	Stock Based Compensation: The fair value of the Company’s equity is approved by the Company’s Board of Directors as of the date stock-based awards are granted. In estimating the fair value of our stock, the Company uses a third-party valuation specialist and considers methodologies and factors it believes are material to the valuation process, including the prior transaction method and the discounted cash flow method of equity valuation. The Company believes the combination of these methodologies and factors provides an appropriate estimate of the expected fair value of the Company and reflects the best estimate of the fair value of the Company’s common stock at each grant date. Recently Issued Accounting Pronouncements Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity). Recently Issued Accounting Pronouncements Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity).

REVENUE AND ACCOUNTS RECEIVAB_2

REVENUE AND ACCOUNTS RECEIVABLE (Tables)	6 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of disaggregation of revenue	Schedule of disaggregation of revenue For the Three Month Period Ended For the Six Month Period Ended June 30, June 30, June 30, June 30, 2022 2021 2022 2021 Point in Time $ – $ 45,878 $ 200,100 $ 296,785 Over Time 3,191 10,118 7,136 17,591 $ 3,191 $ 55,996 $ 207,236 $ 314,376
Schedule of Contract Assets and Liabilities	Schedule of Contract Assets and Liabilities June 30, December 31, 2022 2021 Contract Liability $ (3,443 ) $ (6,486 ) $ (3,443 ) $ (6,486 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Schedule of Property and Equipment June 30, December 31, 2022 2021 Telecommunication equipment and computers $ 299,943 $ 299,095 Vehicle 23,805 23,805 Office furniture and fixtures 9,325 9,325 Less: accumulated depreciation (240,697 ) (216,308 ) $ 92,376 $ 115,917

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Schedule of debt	Schedule of debt June 30, December 31, 2022 2021 Various unsecured promissory notes payable due to a shareholder, all carry simple interest of 7% per annum, due at various times between August 2022 and November 2023 $ 300,000 $ 250,000 Notes payable to a financial institution, interest rates of 8.75% per annum, with the equipment purchased pledged as collateral and varying due dates through November 2024 66,406 83,158 Unsecured promissory note payable due to a shareholder, simple interest rate of 7% per annum, due August 2023, net of unamortized debt discount of $24,430 150,570 – Unsecured promissory note payable due to shareholder, simple interest rate of 7% per annum, due August 2023 100,000 – Unsecured promissory note payable due to the President of the Company, carries simple interest of 5% per annum, due October 2022 10,000 10,000 Secured convertible promissory notes due to various investors, all carry simple interest of 9.50% and are due on December 31, 2023 100,000 – $625,000 7% unsecured note payable due August 2022 625,000 625,000 $ 1,351,976 $ 968,158
Schedule of long term debt maturities	Schedule of long term debt maturities June 30, 2023 $ 915,727 2024 452,551 2025 8,128 Total future payments 1,376,406 Less Debt Discount: $ (24,430 ) Total Debt, net of unamortized discount $ 1,351,976

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2022
Leases
Schedule of Future Minimum Lease Payments	Schedule of Future Minimum Lease Payments June 30, 2023 $ 12,815 June 30, 2024 6,399 Total minimum lease payments 19,214 Less: imputed interest (867 ) Present value of minimum lease payments $ 18,347 Less: current portion of lease obligation 12,109 Long-term lease obligation $ 6,238

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2022
Warrants
Schedule of warrant activity	Schedule of warrant activity # of Warrants Balance, December 31, 2021 2,653,936 Warrants granted 57,500 Warrants exercised (5,000 ) Warrants expired – Balance, June 30, 2022 2,706,436 Exercisable, June 30, 2022 2,376,933

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 0	$ 0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 26,681,813	$ 25,716,546

REVENUE AND ACCOUNTS RECEIVAB_3

REVENUE AND ACCOUNTS RECEIVABLE (Details - Disaggregation of Revenue) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 3,191	$ 55,996	$ 207,236	$ 314,376
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	45,878	200,100	296,785
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 3,191	$ 10,118	$ 7,136	$ 17,591

REVENUE AND ACCOUNTS RECEIVAB_4

REVENUE AND ACCOUNTS RECEIVABLE (Details - Contract Assets and Liabilities) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Contract Liability	$ (3,443)	$ (6,486)
Total	$ (3,443)	$ (6,486)

REVENUE AND ACCOUNTS RECEIVAB_5

REVENUE AND ACCOUNTS RECEIVABLE (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Contract performance obligation			$ 3,443		$ 6,486
Cel Fi And Network Systems [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 0	$ 45,878	200,100	$ 296,785
Equipment Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues	0	39,039	163,937	248,913
Installation And Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	0	6,839	36,163	47,872
Network And Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 3,191	$ 10,118	$ 7,136	$ 17,591

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (240,697)	$ (216,308)
Property and equipment, net	92,376	115,917
Telecommunication Equipment And Computers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	299,943	299,095
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	23,805	23,805
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 9,325	$ 9,325

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 12,102	$ 17,190	$ 24,389	$ 34,581

DEBT (Details - Debt)

DEBT (Details - Debt) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Debt outstanding	$ 1,351,976	$ 968,158
Unsecured Note Payable 1 [Member]
Short-Term Debt [Line Items]
Debt outstanding	300,000	250,000
Unsecured Note Payable 2 [Member]
Short-Term Debt [Line Items]
Debt outstanding	66,406	83,158
Unsecured Note Payable 3 [Member]
Short-Term Debt [Line Items]
Debt outstanding	150,570	0
Promissory Note Payable [Member]
Short-Term Debt [Line Items]
Debt outstanding	100,000	0
Unsecured Note Payable 4 [Member]
Short-Term Debt [Line Items]
Debt outstanding	10,000	10,000
Secured Promissory Note Payable [Member]
Short-Term Debt [Line Items]
Debt outstanding	100,000	0
Unsecured Note Payable 5 [Member]
Short-Term Debt [Line Items]
Debt outstanding	$ 625,000	$ 625,000

DEBT (Details - Debt maturity)

DEBT (Details - Debt maturity)	Jun. 30, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 915,727
2024	452,551
2025	8,128
Total future payments	1,376,406
Less Debt Discount:	(24,430)
Total Debt, net of unamortized discount	$ 1,351,976

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

Jun. 10, 2022

Apr. 14, 2022

Feb. 28, 2022

Oct. 31, 2021

Sep. 30, 2021

Aug. 31, 2021

Jun. 18, 2021

Jun. 30, 2022

Jun. 30, 2021

Jun. 30, 2022

Jun. 30, 2021

Jun. 29, 2022

Jul. 18, 2021

Feb. 29, 2020

Debt Instrument [Line Items]

Debt stated interest rate

7%

7%

Maturity date

Aug. 31, 2023

Payments for Repurchase of Warrants

$ 17,500

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price

$ 5

Debt Instrument, Unamortized Discount

$ 32,573

[custom:AmortizationOfDebtDiscount]

$ 5,429

$ 8,143

$ 28,138

Unsecured Promissory Note [Member]

Debt Instrument [Line Items]

Debt stated interest rate

7%

7%

Maturity date

Nov. 30, 2023

Aug. 31, 2023

Loan amount

$ 50,000

$ 100,000

Warrant [Member]

Debt Instrument [Line Items]

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number

175,000

Feb 2020 Note [Member]

Debt Instrument [Line Items]

Debt face amount

$ 625,000

Debt stated interest rate

7%

Warrants issued with debt, shares

62,500

Warrants issued with debt, value

$ 80,053

Amortization of the debt discount

$ 0

$ 28,138

0

$ 41,915

Maturity date

Feb. 13, 2022

Promissory Note [Member]

Debt Instrument [Line Items]

Debt stated interest rate

5%

7%

Maturity date

Oct. 21, 2022

Mar. 30, 2023

Feb. 10, 2023

Advanced

$ 100,000

Loan amount

$ 10,000

First Promissory Note [Member]

Debt Instrument [Line Items]

Debt stated interest rate

7%

Maturity date

Feb. 10, 2023

Advanced

$ 100,000

Loan amount

$ 150,000

Second Promissory Note [Member]

Debt Instrument [Line Items]

Debt stated interest rate

7%

Advanced

$ 50,000

Loan amount

$ 150,000

Secured Convertible Promissory Notes [Member]

Debt Instrument [Line Items]

Convertible promissory notes

$ 25,000,000

Notes Payable [Member]

Debt Instrument [Line Items]

Issuance of debt

$ 100,000

REPURCHASE AGREEMENT (Details N

REPURCHASE AGREEMENT (Details Narrative)	6 Months Ended
	Jun. 30, 2022 USD ($)
Repurchase Agreement
Adjustments to additional paid in capital	$ 80,000

LEASES (Details)

LEASES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Leases
June 30, 2023	$ 12,815
June 30, 2024	6,399
Total minimum lease payments	19,214
Less: imputed interest	(867)
Present value of minimum lease payments	18,347
Less: current portion of lease obligation	12,109	$ 11,781
Long-term lease obligation	$ 6,238	$ 12,375

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Leases
Operating lease expense	$ 20,779	$ 28,738	$ 42,050	$ 58,178
Operating lease weighted average remaining lease term	1 year 5 months 15 days		1 year 5 months 15 days
Weighted average discount rate	5.50%		5.50%

WARRANTS (Details)

WARRANTS (Details) - Warrant [Member]	6 Months Ended
	Jun. 30, 2022 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding, beginning balance	2,653,936
Number of warrants granted	57,500
Number of warrants exercised	(5,000)
Number of warrants expired	0
Number of warrants outstanding, ending balance	2,706,436
Number of warrants exercisable	2,376,933

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Feb. 28, 2022	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Jan. 31, 2022	Dec. 31, 2021
Purchase of warrants						40,000
Long-Term Line of Credit						$ 250,000
Issuance of warrants to gain access to to line of credit				$ 31,282
Amortization of debt issuance costs		$ 7,678		$ 14,931	$ 0
Line of credit interest rate				7%
One Investors [Member]
Proceeds from excercise price	$ 25,000
Warrant [Member]
Warrants outstanding		2,706,436		2,706,436			2,653,936
Warrants exercisable		2,376,933		2,376,933
Long-Term Line of Credit						$ 250,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term				6 months 7 days
Warrant [Member] | Price 1 [Member]
Warrants exercisable							2,329,503
Warrant Exercise price							$ 1
Warrant [Member] | Price 2 [Member]
Warrants exercisable							92,500
Warrant Exercise price							$ 2.50
Warrant [Member] | Price 3 [Member]
Warrants exercisable							244,433
Warrant Exercise price							$ 5
Warrant [Member] | Price 5plus [Member]
Warrants exercisable							40,000
Warrant Exercise price							$ 5
Warrant [Member]
Warrants outstanding		2,706,436		2,706,436
Shares issued						40,000
Common Stock [Member]
Warrants exercised	5,000		29,006
Common Stock [Member] | One Investors [Member]
Warrants exercised	5,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	6 Months Ended
	Apr. 22, 2022	Mar. 31, 2022	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Class of Stock [Line Items]
Proceeds from warrants exercised		$ 25,000	$ 25,000	$ 221,030
Conversion of shares		21,875
Stock subscription receivable			$ 0		$ 140,970
Cash proceeds		$ 140,970
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Stock converted to shares		5,000
Common Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued		5,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued	2,280,000
Series A Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock converted to shares	2,280,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued	2,811,000
Series B Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock converted to shares	2,811,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended				3 Months Ended	6 Months Ended
	Jun. 30, 2022	Feb. 28, 2022	Jan. 31, 2022	Feb. 28, 2020	Mar. 31, 2022	Jun. 30, 2022	Jun. 30, 2021	Mar. 30, 2023	Feb. 10, 2023	Aug. 25, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Accounts payable - related parties	$ 229,985					$ 229,985					$ 186,424
Line of credit			$ 250,000
Debt instrument, interest rate	7%					7%
Maturity date		Aug. 31, 2023
Payments for repurchase of warrants		$ 17,500
Conversion rate	$ 5					$ 5
Unsecured Promissory Note [Member] | ERI [Member]
Related Party Transaction [Line Items]
Loan amount	$ 50,000
Interest rate	7%					7%
Maturity date	Nov. 30, 2023
Unsecured Promissory Note [Member] | Mr.Stuart [Member]
Related Party Transaction [Line Items]
Loan amount	$ 100,000
Interest rate	7%					7%
Maturity date	Aug. 31, 2023
Warrant [Member]
Related Party Transaction [Line Items]
Line of credit			$ 250,000
Exercised of shares						5,000
Warrant [Member]
Related Party Transaction [Line Items]
Warrants issued			40,000
Warrants purchase			40,000
Common Stock [Member]
Related Party Transaction [Line Items]
Conversion of stock shares issued					5,000
Richardson And Associates [Member]
Related Party Transaction [Line Items]
Accounts payable - related parties	$ 229,985					$ 229,985					$ 186,424
Related party expenses						48,561	$ 27,008
Eagle Rock Investments [Member]
Related Party Transaction [Line Items]
Loan amount						250,000
Line of credit	$ 250,000					$ 250,000
Exercised of common stock						30,000
Warrants exercise price	$ 5					$ 5
Eagle Rock Investments [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Conversion of stock shares issued						30,000
Eagle Rock Investments [Member] | Forecast [Member]
Related Party Transaction [Line Items]
Long-term Debt								$ 50,000	$ 100,000	$ 100,000
Christopher Stuart [Member]
Related Party Transaction [Line Items]
Payments for repurchase of warrants				$ 50,000
Exercised of shares						8,750
Christopher Stuart [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Exercised of shares						8,750

CUSTOMER CONCENTRATIONS (Detail

CUSTOMER CONCENTRATIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Concentration Risk [Line Items]
Revenues	$ 3,191	$ 55,996	$ 207,236	$ 314,376
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk [Line Items]
Revenues			$ 202,025	$ 272,843
Concentration risk percentage			97%	87%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Jun. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Deferred revenue	$ 895,000