Strategic Environmental & Energy Resources (SENR) 10-Q 14 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Jul. 31, 2018
Document And Entity Information
Entity Registrant Name	Strategic Environmental & Energy Resources, Inc.
Entity Central Index Key	1,576,197
Document Type	10-Q
Trading Symbol	SENR
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		56,803,575
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,018

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)		Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash		$ 218,600	$ 54,100	[1]
Accounts receivable, net of allowance for doubtful accounts of $460,100 and $460,100, respectively		1,262,600	692,400	[1]
Notes receivable, net	[1]		184,600
Prepaid expenses and other current assets		520,700	340,900	[1]
Total current assets		2,001,900	1,272,000	[1]
Property and equipment, net		1,067,100	1,296,400	[1]
Intangible assets, net		570,700	623,100	[1]
Notes receivable, net of current portion		523,300	542,900	[1]
Other assets		16,500	16,500	[1]
TOTAL ASSETS		4,179,500	3,750,900	[1]
Current liabilities:
Accounts payable		1,996,400	1,436,900	[1]
Accrued liabilities		1,358,400	1,307,600	[1]
Revenue contract liabilities		550,100	227,300	[1]
Deferred revenue		128,000	304,200	[1]
Payroll taxes payable		1,021,900	997,700	[1]
Customer deposits		1,600	21,600	[1]
Current portion of notes payable and capital lease obligations		2,654,200	2,166,300	[1]
Notes payable - related parties, including accrued interest		11,800	11,800	[1]
Total current liabilities		7,722,400	6,473,400	[1]
Deferred revenue, non-current		76,900	113,100	[1]
Notes payable and capital lease obligations, net of current portion		467,200	504,300	[1]
Total liabilities		8,266,500	7,090,800	[1]
Commitments and contingencies				[1]
Stockholders' Equity:
Common stock; $.001 par value; 70,000,000 shares authorized; 58,863,575 and 56,528,575 shares issued, issuable and outstanding 2018 and 2017, respectively	[2]	58,600	56,500	[1]
Common stock subscribed		25,000	25,000	[1]
Additional paid-in capital		21,819,900	20,790,700	[1]
Stock subscription receivable		(25,000)	(25,000)	[1]
Accumulated deficit		(23,229,500)	(21,471,900)	[1]
Total stockholders' equity		(1,351,000)	(624,700)	[1]
Non-controlling interest		(2,736,000)	(2,715,200)	[1]
Total equity		(4,087,000)	(3,339,900)	[1]
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 4,179,500	$ 3,750,900	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2017.
[2]	Includes 2,200,000 and 190,000 shares issuable at June 30, 2018 and December 31, 2017, respectively, per terms of short-term notes.

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 460,100	$ 460,100
Preferred stock, par value (in dollars per shares)	$ 0.001	$ 0.001
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Common stock, par value (in dollars per shares)	$ 0.001	$ 0.001
Common stock, authorized	70,000,000	70,000,000
Common stock, issued	58,863,575	56,528,575
Common stock, outstanding	58,863,575	56,528,575
Common stock share issuable	2,200,000	190,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017		Jun. 30, 2018	Jun. 30, 2017
Revenue:
Products	$ 1,543,700	$ 1,862,500		$ 2,419,200	$ 3,551,500
Services	796,800	555,500		1,720,000	1,390,000
Licensing	88,000	74,500		185,400	143,900
Total revenue	2,428,500	2,492,500	[1]	4,324,600	5,085,400	[1]
Operating expenses:
Products costs	953,000	1,227,700		1,467,800	2,406,100
Services costs	802,000	857,100		1,593,100	1,508,500
Solid waste costs	8,700	53,000		25,700	110,300
General and administrative expenses	648,900	750,200		1,143,400	1,293,700
Salaries and related expenses	502,700	534,400		995,400	1,039,200
Total operating expenses	2,915,300	3,422,400		5,225,400	6,357,800
Loss from operations	(486,800)	(929,900)		(900,800)	(1,272,400)
Other income (expense):
Interest income	11,800			21,700
Interest expense	(613,800)	(529,600)		(979,600)	(956,500)
Other	16,700	(600)		39,300	(5,900)
Total non-operating expense, net	(585,300)	(530,200)		(918,600)	(962,400)
Loss from continuing operations	(1,072,100)	(1,460,100)	[1]	(1,819,400)	(2,234,800)	[1]
Discontinued operations, net of tax		123,600			478,300
Gain on sale of rail operations	41,000			41,000
Discontinued operations, net of tax	41,000	123,600		41,000	478,300
Net loss before earnings from equity method joint ventures	(1,031,100)	(1,336,500)		(1,778,400)	(1,756,500)
Net loss	(1,031,100)	(1,336,500)		(1,778,400)	(1,756,500)
Less: Net loss attributable to non-controlling interest	(4,200)	(40,000)		(20,800)	(91,200)
Net loss attributable to SEER common stockholders	$ (1,026,900)	$ (1,296,500)		$ (1,757,600)	$ (1,665,300)
Net loss per share from continuing operations	$ (.02)	$ (.03)		$ (.03)	$ (.04)
Discontinued operations		0.01			0.01
Net income (loss) per share, basic and diluted (in dollars per share)	$ (.02)	$ (.02)		$ (.03)	$ (.03)
Weighted average shares outstanding basic and diluted (in shares)	58,362,476	54,708,905		57,553,741	54,621,302
[1]	Excludes discontinued operations.

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)		6 Months Ended
		Jun. 30, 2018		Jun. 30, 2017
Cash flows from operating activities:
Net loss		$ (1,778,400)		$ (1,756,500)
Income from discontinued operations		41,000		478,300
Net loss from continuing operations		(1,819,400)		(2,234,800)	[1]
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	[2]	281,800		408,700	[1]
Stock-based compensation expense		59,500		56,800
Stock issued for services		71,000
Non-cash expense for interest, common stock issued for debt penalty		780,800		820,000
Amortization of note discount		(19,800)
Non-cash expense for interest, warrants - accretion of debt discount		4,000		4,000
Non-cash expense for extension of warrants				83,600
Changes in operating assets and liabilities:
Accounts receivable		(570,200)		446,100
Costs in Excess of billings on uncompleted contracts				(98,700)
Prepaid expenses and other assets		170,700		281,400
Accounts payable and accrued liabilities		610,200		644,600
Revenue contract liabilities		322,800		(840,400)
Deferred revenue		(212,400)		(94,200)
Payroll taxes payable		24,200		(7,000)
Net cash used by operating activities		(296,800)		(529,900)
Cash flows from investing activities:
Purchase of property and equipment				(61,700)
Proceeds (purchase) of intangibles		(100)		2,400
Proceeds from notes receivable		224,000
Net cash provided by (used in) investing activities		223,900		(59,300)
Cash flows from financing activities:
Payments of notes and capital lease obligations		(273,600)		(557,000)
Proceeds from short-term notes		350,000		450,000
Proceeds from warrant extensions				138,600
Proceeds from the sale of common stock and warrants, net of expenses		120,000
Net cash provided by financing activities		196,400		31,600
Net cash flows from discontinued operations		41,000		611,700
Net increase in cash		164,500		54,100
Cash at the beginning of period		54,100	[3]	233,200
Cash at the end of period		218,600		287,300
Supplemental disclosures of cash flow information:
Cash paid for interest		41,900		53,300
Financing of prepaid insurance premiums		$ 148,200		$ 175,300
[1]	Excludes discontinued operations.
[2]	Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles.
[3]	These numbers were derived from the audited financial statements for the year ended December 31, 2017.

ORGANIZATION AND FINANCIAL COND

ORGANIZATION AND FINANCIAL CONDITION	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND FINANCIAL CONDITION	NOTE 1 – ORGANIZATION AND FINANCIAL CONDITION Organization and Going Concern Strategic Environmental & Energy Resources, Inc. (“SEER,” “we,” or the “Company”), a Nevada corporation, is a provider of next-generation clean-technologies, waste management innovations and related services. SEER has three wholly-owned subsidiaries in continuing operations, and two majority-owned subsidiaries; all of which together provide technology solutions and services to companies primarily in the oil and gas, refining, landfill, food, beverage & agriculture and renewable fuel industries. The three wholly-owned subsidiaries include: 1) REGS, LLC (d/b/a Resource Environmental Group Services (“REGS”)) provides industrial and proprietary cleaning services to refineries, oil fields and other private and governmental entities; 2) MV, LLC (d/b/a MV Technologies) (“MV”), designs and builds biogas conditioning solutions for the production of renewable natural gas and odor control systems primarily for landfill operations, waste-water treatment facilities, oil and gas fields, refineries, municipalities and food, beverage & agriculture operations throughout the U.S.; 3) SEER Environmental Materials, LLC,(“SEM”), a materials technology company focused on development of cost-effective chemical absorbents. The two majority-owned subsidiaries are; 1) Paragon Waste Solutions, LLC (“PWS”) and 2) ReaCH4Biogas (“Reach”). PWS is currently owned 54% by SEER (see Note 8) and Reach is owned 85% by SEER. PWS is developing specific opportunities to deploy and commercialize patented technologies for a non-thermal plasma-assisted oxidation process that makes possible the clean and efficient destruction of solid hazardous chemical and biological waste ( i.e etc i.e Reach (the trade name for BeneFuels, LLC), is currently owned 85% by SEER and focuses specifically on developing renewable biomethane projects that convert raw biogas to pipeline quality gas and/or compressed natural gas (“CNG”) for fleet vehicle fuel. Reach had minimal operations for the quarter ended June 30, 2018 and 2017. Principals of Consolidation The accompanying consolidated financial statements include the accounts of SEER, its wholly-owned subsidiaries, REGS, MV and SEM and its majority-owned subsidiaries PWS and Reach, since their respective acquisition or formation dates. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The Company has non-controlling interest in joint ventures, which are reported on the equity method. Going Concern As shown in the accompanying consolidated financial statements, the Company has experienced recurring losses, and has accumulated a deficit of approximately $23.2 million as of June 30, 2018, and $21.5 million as of December 31, 2017. For the six months ended June 30, 2018 and 2017 we had net losses from continuing operations before adjustment for losses attributable to non-controlling interest of approximately $1.8 million and $1.8 million, respectively. As of June 30, 2018 and December 31, 2017 our current liabilities exceed our current assets by approximately $5.7 million and $5.2 million, respectively. The primary reason for the increase in negative working capital from December 31, 2017 to June 30, 2018 is due to an increase in accounts payable of approximately $560,000 and an increase in short term debt of $488,000. The Company has limited common shares available for issue which may limit the ability to raise capital or settle debt through issuance of shares. These factors raise substantial doubt about the ability of the Company to continue to operate as a going concern for a period of at least one year after the date of the issuance of our audited financial statements for the period ended December 31, 2017. Realization of a major portion of our assets as of June 30, 2018 and December 31, 2017, is dependent upon our continued operations. The Company is dependent on generating additional revenue or obtaining adequate capital to fund operating losses until it becomes profitable. In addition, we have undertaken a number of specific steps to continue to operate as a going concern. We continue to focus on developing organic growth in our operating companies, diversifying our service customer base and market concentrations and improving gross and net margins through increased attention to pricing, aggressive cost management and overhead reductions. Critical to achieving profitability will be our ability to license and or sell, permit and operate through our joint ventures and licensees our CoronaLux™ waste destruction units. We have increased our business development efforts to address opportunities identified in expanding domestic markets attributable to increased federal and state emission control regulations (particularly in the nation’s oil and gas fields) and a growing demand for energy conservation and renewable energies. In addition, the Company is evaluating various forms of financing that may be available to it. There can be no assurance that the Company will secure additional financing for working capital, increase revenues and achieve the desired result of net income and positive cash flow from operations in future years. These financial statements do not give any effect to any adjustments that would be necessary should the Company be unable to report on a going concern basis. Basis of presentation Unaudited Interim Financial Information The accompanying interim condensed consolidated financial statements are unaudited. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all of the normal recurring adjustments necessary to present fairly the financial position and results of operations as of and for the periods presented. The interim results are not necessarily indicative of the results to be expected for the full year or any future period. Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company believes that the disclosures are adequate to make the interim information presented not misleading. These consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto included in the Company’s Report on Form 10-K filed on April 17, 2018 for the years ended December 31, 2017 and 2016.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the carrying amount of intangible assets; valuation allowances and reserves for receivables and inventory and deferred income taxes; revenue recognition related to contracts accounted for under the percentage of completion method; share-based compensation; and loss contingencies, including those related to litigation. Actual results could differ from those estimates. Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss. Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted the provisions of this guidance effective January 1, 2018 as required under the guidance. The adoption of this guidance did not have any material impact on the Company’s consolidated condensed financial statements (see Note 3). Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $600 and $3,900 for the six months ended June 30, 2018 and 2017, respectively. Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the six months ended June 30, 2018 and 2017 the Company recognized no adjustments for uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized at June 30, 2018 and December 31, 2017. The Company expects no material changes to unrecognized tax positions within the next twelve months. The Company has filed federal and state tax returns through December 31, 2016. The tax periods for the years ending December 31, 2010 through 2016 are open to examination by federal and state authorities. Recently issued accounting pronouncements Changes to accounting principles generally accepted in the United States of America (U.S. GAAP) are established by the Financial Accounting Standards Board (FASB) in the form of accounting standards updates (ASU’s) to the FASB’s Accounting Standards Codification. The Company considers the applicability and impact of all new or revised ASU’s. Leases In February 2016, the FASB issued guidance on lease accounting that supersedes the current guidance on leases. The new guidance establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with the classification affecting the pattern of expense recognition in the statement of operations. The new guidance is applicable to the Company for interim and annual reporting periods beginning after December 15, 2018. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption of the amendments in the guidance is permitted. The Company’s minimum lease commitments for operating leases as of June 30, 2018 was approximately $311,000. The Company is currently evaluating the impact of the guidance on its consolidated condensed financial statements.

REVENUE

REVENUE	6 Months Ended
	Jun. 30, 2018
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 3 – REVENUE The Company adopted the provisions of the guidance in the new revenue standard under ASC 606 effective January 1, 2018 applying the modified retrospective method to all contracts. Results for reporting periods beginning after January 1, 2018 are presented under the new revenue recognition guidance, while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under previous revenue recognition guidance. The adoption of this guidance did not have any material impact on the Company’s consolidated condensed financial statements. There was no impact to net revenue for the quarter ended June 30, 2018 as a result of applying the new revenue recognition guidance. Products Revenue Product revenue generated from contracts with customers, for the manufacture of products for the removal and treatment of hazardous vapor and gasses. Total estimated revenue includes all of the following: (1) the basic contract price, (2) contract options, and (3) change orders. Once contract performance is underway, we may experience changes in conditions, client requirements, specifications, designs, materials and expectations regarding the period of performance. Such changes are “change orders” and may be initiated by us or by our clients. In many cases, agreement with the client as to the terms of change orders is reached prior to work commencing; however, sometimes circumstances require that work progress without obtaining client agreement. Revenue related to change orders is recognized as costs are incurred if it is probable that costs will be recovered by changing the contract price. The Company does not incur pre-contract costs. Under the new revenue recognition guidance, we found no change in the manner we recognize product revenue. Provisions for estimated losses on uncompleted contracts are recorded in the period in which the losses are identified and included as additional loss. Provisions for estimated losses on contracts are shown separately as liabilities on the balance sheet, if significant, except in circumstances in which related costs are accumulated on the balance sheet, in which case the provisions are deducted from the accumulated costs. A provision as a liability is reported as a current liability. We include in current assets and current liabilities amounts related to contracts realizable and payable. Costs and estimated earnings in excess of billings on uncompleted contracts represent the excess of contract costs and profits recognized to date over billings to date and are recognized as a current asset. Revenue contract liabilities represent the excess of billings to date over the amount of contract costs and profits recognized to date and are recognized as a current liability. Products revenue also includes media sales which are recognized as the product is shipped to the customer for use. Services Revenue Our services revenue is primarily comprised of services related to industrial cleaning and mobile railcar cleaning, which we recognize as services are rendered. Solid Waste Revenue The Company’s revenues from waste destruction licensing agreements are recognized as a single accounting unit over the term of the license. Revenue from joint venture operations of the Company’s CoronaLux™ units is recognized as the revenue is earned by the joint venture. Revenue from management services is recognized as services are performed. Disaggregation of Revenue Three months ended June 30, 2018 Industrial Cleaning Environmental Solid Waste Total Sources of Revenue Industrial cleaning services $ 219,500 $ — $ — $ 219,500 Mobile rail car cleaning services 577,300 — — 577,300 Product sales — 716,200 — 716,200 Media sales — 827,500 — 827,500 Licensing fees — — 33,700 33,700 Operating fees — — 4,300 4,300 Management fees — — 50,000 50,000 Total Revenue $ 796,800 $ 1,543,700 $ 88,000 $ 2,428,500 Three months ended June 30, 2017 Industrial Cleaning Environmental Solid Waste Total Sources of Revenue Industrial cleaning services $ 555,500 $ — $ — $ 555,500 Product sales — 1,510,900 — 1,510,900 Media sales — 351,600 — 351,600 Licensing fees — — 47,100 47,100 Operating fees — — 27,400 27,400 Total Revenue $ 555,500 $ 1,862,500 $ 74,500 $ 2,492,500 Six months ended June 30, 2018 Industrial Cleaning Environmental Solutions Solid Waste Total Sources of Revenue Industrial cleaning services $ 749,200 $ — $ — $ 749,200 Mobile rail car cleaning services 970,800 — — 970,800 Product sales — 1,098,300 — 1,098,300 Media sales — 1,320,900 — 1,320,900 Licensing fees — — 67,400 67,400 Operating fees — — 18,000 18,000 Management fees — — 100,000 100,000 Total Revenue $ 1,720,000 $ 2,419,200 $ 185,400 $ 4,324,600 Six months ended June 30, 2017 Industrial Cleaning Environmental Solutions Solid Waste Total Sources of Revenue Industrial cleaning services $ 1,390,000 $ — $ — $ 1,390,000 Product sales — 2,888,100 — 2,888,100 Media sales — 663,400 — 663,400 Licensing fees — — 94,300 94,300 Operating fees — — 49,600 49,600 Total Revenue $ 1,390,000 $ 3,551,500 $ 143,900 $ 5,085,400 Contract Balances Where a performance obligation has been satisfied but not yet invoiced at the reporting date, a contract asset is recognized on the balance sheet. Where a performance obligation has not yet been satisfied but an invoice has been raised at the reporting date, a contract liability is recognized on the balance sheet. The opening and closing balances of the Company’s accounts receivables and contract liabilities (current and non-current) are as follows: Contract Liabilities Accounts Receivable, net Revenue Contract Liabilities Deferred Revenue (current) Deferred Revenue (non-current) Balance as of June 30, 2018 $ 1,262,600 $ 550,100 $ 128,000 $ 76,900 Balance as of December 31, 2017 692,400 227,300 304,200 113,100 Increase (decrease) $ 570,200 $ 322,800 ($ 176,200 ) ($ 36,200 ) The majority of the Company’s revenue is generally invoiced on a weekly or monthly basis, and the payments are generally received within approximately 30-60 days. Deferred revenue is recorded when cash payments are received or due in advance of the Company’s performance, including amounts that are refundable. Remaining Performance Obligations As of June 30, 2018, the aggregate amount of the transaction price allocated to the remaining performance obligations was approximately $731,000, of which the Company expects to recognize revenue of approximately 94% over the next 24 months, including 89% over the next 12 months. The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected term of one year or less and (ii) contracts for which the Company recognizes revenue at the amounts to which it has the right to invoice for services performed.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment was comprised of the following: June 30, 2018 December 31, 2017 Field and shop equipment $ 2,213,200 $ 2,213,200 Vehicles 690,000 690,000 Waste destruction equipment, placed in service 627,800 627,800 Furniture and office equipment 311,000 311,000 Leasehold improvements 10,000 10,000 Building and improvements 21,200 21,200 Land 162,900 162,900 4,036,100 4,036,100 Less: accumulated depreciation and amortization (2,969,000 ) (2,739,700 ) Property and equipment, net $ 1,067,100 $ 1,296,400 Depreciation expense for the three months ended June 30, 2018 and 2017 was $96,200 and $167,300, respectively and for the six months ended June 30, 2018 and 2017 was $229,300 and $323,700, respectively. For the three months ended June 30, 2018 depreciation expense included in cost of goods sold and selling, general and administrative expenses was $78,000 and $18,200 respectively. For the six months ended June 30, 2018 depreciation expense included in cost of goods sold and selling, general and administrative expenses was $192,500 and $36,800, respectively. For the three months ended June 30, 2017 depreciation expense included in cost of goods sold and selling, general and administrative expenses was $142,600 and $24,700 respectively. For the six months ended June 30, 2017 depreciation expense included in cost of goods sold and selling, general and administrative expenses was $274,700 and $49,000, respectively. Accumulated depreciation on leased CoronaLux™ units included in accumulated depreciation and amortization above is $249,400 and $381,900 as of June 30, 2018 and 2017, respectively. Property and equipment included the following amounts for leases that have been capitalized at: June 30, 2018 December 31,2017 Vehicles, field and shop equipment $ 407,100 $ 407,100 Less: accumulated amortization (279,500 ) (232,200 ) $ 127,600 $ 174,900

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS Intangible assets were comprised of the following: June 30, 2018 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ — $ 277,800 Customer list 42,500 (42,500 ) — Technology 1,090,500 (797,600 ) 292,900 Trade name 54,900 (54,900 ) — $ 1,465,700 $ (895,000 ) $ 570,700 December 31, 2017 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ — $ 277,800 Customer list 42,500 (42,500 ) — Technology 1,090,500 (745,200 ) 345,300 Trade name 54,900 (54,900 ) — $ 1,465,700 $ (842,600 ) $ 623,100 The estimated useful lives of the intangible assets range from seven to ten years. Amortization expense was $24,800 and $62,300 for the three months ended June 30, 2018 and 2017, respectively and $52,400 and $85,000 for the six months ended June 30, 2018 and 2017, respectively.

ACCRUED LIABILITIES

ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2018
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	NOTE 6 – ACCRUED LIABILITIES Accrued liabilities were comprised of the following: June 30, 2018 December 31, 2017 Accrued compensation and related taxes $ 602,600 $ 608,000 Accrued interest 233,000 105,700 Warranty and defect claims 55,100 71,700 Other 467,700 522,200 Total Accrued Liabilities $ 1,358,400 $ 1,307,600

UNCOMPLETED CONTRACTS

UNCOMPLETED CONTRACTS	6 Months Ended
	Jun. 30, 2018
Contractors [Abstract]
UNCOMPLETED CONTRACTS	NOTE 7 – UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are as follows: June 30, 2018 December 31, 2017 Revenue Recognized $ — $ — Less: Billings to date — — Costs and estimated earnings in excess of billings on uncompleted contracts $ — $ — Billings to date $ 3,606,000 $ 2,875,500 Revenue recognized (3,055,900 ) (2,648,200 ) Revenue contract liabilities $ 550,100 $ 227,300

INVESTMENT IN PARAGON WASTE SOL

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	6 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	NOTE 7 – UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are as follows: June 30, 2018 December 31, 2017 Revenue Recognized $ — $ — Less: Billings to date — — Costs and estimated earnings in excess of billings on uncompleted contracts $ — $ — Billings to date $ 3,606,000 $ 2,875,500 Revenue recognized (3,055,900 ) (2,648,200 ) Revenue contract liabilities $ 550,100 $ 227,300

PAYROLL TAXES PAYABLE

PAYROLL TAXES PAYABLE	6 Months Ended
	Jun. 30, 2018
Payroll Taxes Payable
PAYROLL TAXES PAYABLE	NOTE 9 – PAYROLL TAXES PAYABLE In 2009 and 2010, REGS, a subsidiary of the Company, became delinquent for unpaid federal employer and employee payroll taxes, accrued interest and penalties were incurred related to these unpaid payroll taxes. As of June 30, 2018, and December 31, 2017, the outstanding balance due to the IRS was $1,021,900, and $997,700, respectively. Other than this outstanding payroll tax matter arising in 2009 and 2010, all state and federal taxes have been paid by REGS in a timely manner.

DEBT

DEBT	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
DEBT	NOTE 10 – DEBT Debt as of June 30, 2018 and December 31, 2017, was comprised of the following: 2018 2017 Convertible notes payable, interest at 8% per annum, unpaid principal and interest maturing 3 years from note date between August 2018 and October 2019, convertible into common stock at the option of the lenders at a rate of $0.70 per share; one convertible note for $250,000 has a personal guarantee of an officer of the Company. 1,605,000 1,605,000 Debt discount (3,200 ) (7,200 ) Secured short term note payable dated September 13, 2017 with principal and interest due 60 days from issuance. The note requires a one-time fee in the amount of $15,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $1,500 shall be due and owing accruing on the first day of the week. The total one time fee paid was $24,000. A fee of 100,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 200,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full. The note is secured by the future sale of CoronaLux™ units and a personal guarantee of an officer of the Company. The penalty period for shares to be issued has been reached and for the six months ended June 30, 2018 and the year ended December 31, 2017, the Company recorded 950,000 shares and 150,000 shares of its common stock as issuable under the terms of this agreement, respectively. The shares were valued at $375,400 and $100,000 for the six months ended June 30, 2018 and the year ended December 31, 2017, respectively, and were recorded as interest expense in the applicable period. Additional shares will be issued by the Company under the terms of the agreement (see Note 19). 300,000 300,000 Secured short term note payable dated October 13, 2017 with principal and interest due 60 days from issuance. The note requires a one-time fee in the amount of $4,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $400 shall be due and owing accruing on the first day of the week. The total one time fee paid was $6,400. A fee of 40,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 80,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full. The note is secured by the future sale of CoronaLux™ units and a personal guarantee of an officer of the Company. The penalty period for shares to be issued has been reached and for the six months ended June 30, 2018 and the year ended December 31, 2017, the Company recorded 360,000 shares and 40,000 shares of its common stock, respectively, as issuable under the terms of this agreement. The shares were valued at $141,900 and $30,000 for the six months ended June 30, 2018 and the year ended December 31, 2017, respectively, and were recorded as interest expense in the applicable period. Additional shares will be issued by the Company under the terms of the agreement (see Note 19). 100,000 100,000 Secured short term note payable dated November 6, 2017 with principal and interest due 60 days from issuance. The note requires a one-time fee in the amount of $5,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $400 shall be due and owing accruing on the first day of the week. The total one time fee paid was $7,400. A fee of 50,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 100,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full. The note is secured by the future sale of CoronaLux™ units and a personal guarantee of an officer of the Company. The penalty period for shares to be issued had not been reached as of December 31, 2017 but was reached as of June 30, 2018. During the six months ended June 30, 2018, the Company recorded 400,000 shares of its common stock as issuable under the terms of this agreement. The shares were valued at $156,900 recorded as interest expense. Additional shares will be issued by the Company under the terms of the agreement (see Note 19). 125,000 125,000 Note payable dated November 20, 2017, interest at 30% per annum, principal and accrued interest due on or before February 28, 2018. Unpaid interest at June 30, 2018 is approximately $30,100. The note is unsecured. During 2018, a verbal agreement was made to allow month-to-month extension of the due date as long as interest payments were made monthly. 300,000 300,000 Secured short term note payable dated January 26, 2018 with principal and interest due 60 days from issuance. The note requires a one-time fee in the amount of $12,500 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $1,250 shall be due and owing accruing on the first day of the week. The total one time fee paid was $17,500. A fee of 100,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 200,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full. The note is secured by the future sale of CoronaLux™ units and a personal guarantee of an officer of the Company. The penalty period for shares to be issued had not been reached as of December 31, 2017 but was reached as of June 30, 2018. During the six months ended June 30, 2018, the Company recorded 300,000 shares of its common stock as issuable under the terms of this agreement. The shares were valued at $108,000 recorded as interest expense. Additional shares will be issued by the Company under the terms of the agreement (see Note 19). 250,000 — Note payable dated February 27, 2018 due on or before May 31, 2018 requiring a one-time fee in the amount of $25,000 to be paid as interest along with the principal in the due date. Because the note and interest were not paid on or before June 1, 2018, a fee of $5,000 is due and owing accruing on the first day of each month commencing June 1, 2018. The note is secured by all of the proceeds from the sale of SEM’s BioActive Media paid to or received by SEM or MV. Unpaid interest and fees at June 30, 2018 is approximately $30,000. 100,000 — Note payable dated October 13, 2015, interest at 8% per annum, payable in 60 monthly installments of principal and interest $4,562, due October 1, 2020. Secured by real estate and other assets of SEM and guaranteed by SEER and MV. 115,300 137,900 Note payable insurance premium financing, interest at 4.56% per annum, payable in 10 installments of $37,833, due November 1, 2018. 148,200 — Capital lease obligations, secured by certain assets, maturing through Nov 2020 81,100 109,900 Total notes payable and capital lease obligations 3,121,400 2,670,600 Less: current portion (2,654,200 ) (2,166,300 ) Notes payable and capital lease obligations, long-term, including debt discount $ 467,200 $ 504,300

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS Notes payable, related parties Related parties accrued interest due to certain related parties as of June 30, 2018 and December 31, 2017 are as follows: 2018 2017 Accrued interest $ 11,800 $ 11,800 $ 11,800 $ 11,800 We believe the stated interest rates on the related party notes payable represent reasonable market rates based on the note payable arrangements we have executed with third parties. In March 2012, the Company entered into an Irrevocable License & Royalty Agreement with PWS that grants PWS an irrevocable world-wide license to the IP in exchange for a 5% royalty on all revenues from PWS and its affiliates. The term shall commence as of the date of this Agreement and shall continue for a period not to exceed the life of the patent or patents filed by the Company. PWS may sub license the IP and any revenue derived from sub licensing shall be included in the calculation of Gross Revenue for purposes of determining royalty payments due the Company. Royalty payments are due 30 days after the end of each calendar quarter. PWS generated licensing revenues of approximately $67,400 for the six months ended June 30, 2018 and $161,500 for the year ended December 31, 2017, as such, royalties of approximately $28,600 and $25,300 were due at June 30, 2018 and December 31, 2017, respectively. In October 2014, PWS and Medical Waste Services, LLC (“MWS”) formed a contractual joint venture to exploit the PWS medical waste destruction technology. In 2015, MWS licensed and installed a CoronaLux™ unit at an MWS facility, and subsequently received a limited permit to operate. Operations to date have included the destruction of medical waste. For the six months ended June 30, 2018 and the year ended December 31, 2017, PWS has recorded $17,900 and $19,800 in income which represents their 50% interest in the net income of the joint venture, respectively. In addition, for the year ended December 31, 2017, PWS billed the joint venture approximately $57,000 in costs incurred on behalf of the joint venture. PWS did not incur any costs incurred on behalf of the joint venture for the six months ended June 30, 2018.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	6 Months Ended
	Jun. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 12 – DISCONTINUED OPERATIONS During the third quarter of 2017, we sold our fixed railcar cleaning division which included substantially all assets and liabilities of Tactical (except for cash) as well as three locations in REGS including Illinois, Maryland and Pennsylvania for a sales price of $2.4 million of proceeds received at the close on July 31, 2017, subject to an adjustment for working capital changes, and guaranteed payments of $1.1 million over the next three years. In addition, the Company is entitled to receive another $1.5 million based on the performance of the fixed railcar cleaning locations, also over the next three years. Accordingly, the revenue and expenses associated with the railcar cleaning locations are presented as “Discontinued operations” on our consolidated statement of operations and on our consolidated statement of cash flows for the six months ending June 30, 2017. The sale was completed on July 31, 2017. In December 2017, the Company and the buyer signed Amendment No. 1 to the Asset Purchase Agreement which modified certain terms in the original asset purchase agreement providing for a reduction to the first guaranteed payment in the amount of $276,000 in exchange for immediate release of certain liabilities arising from the collection by the Company of certain trade receivables included in the sale. In May 2018, the buyer paid the Company $224,000 as completion of the first guaranteed payment plus an additional $41,000 for exceeding performance benchmarks. Major classes of line items constituting pretax loss on discontinued operations: For the three months ending For the six months ending 2018 2017 2018 2017 Services revenue $ — $ 1,723,600 $ — $ 3,325,100 Services costs — 1,442,300 — 2,580,400 General and administrative expenses — 69,300 — 94,800 Salaries and related expenses — 98,200 — 181,200 Other (income) expense (41,000 ) (9,800 ) (41,000 ) (9,600 ) Total expenses (41,000 ) 1,600,000 (41,000 ) 2,846,800 Operating income 41,000 123,600 41,000 478,300 Income tax benefit — — — — Total income from discontinued operations $ 41,000 $ 123,600 $ 41,000 $ 478,300

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	6 Months Ended
	Jun. 30, 2018
Equity [Abstract]
EQUITY TRANSACTIONS	NOTE 13 – EQUITY TRANSACTIONS 2018 During the six months ended June 30, 2018, the Company recorded 2,010,000 shares of $.001 par value common stock as issuable to short-term note holders as required under their respective agreements. (See Note 10) During the six months ended June 30, 2018, the Company sold 250,000 shares of $.001 par value common stock at $.48 per share in a private placement, receiving proceeds of $120,000. During the six months ended June 30, 2018, the Company issued 75,000 shares of $.001 par value common stock at $.77 per share for services valued at approximately $58,000. 2017 During the six months ended June 30, 2017, the Company issued 500,000 shares of $.001 par value common stock valued at $350,000 in connection with the late payment penalty due on short-term notes. (See Note 10) During the six months ended June 30, 2017, the Company recorded 700,000 shares of $.001 par value common stock valued at $470,000 as issuable to short-term note holders as required under their respective agreements. (See Note 10) During the six months ended June 30, 2017, the Company issued 13,496 shares of its $.001 par value common stock upon the cashless exercise of 166,666 common stock options. During the six months ended June 30, 2017, the Company issued an option to purchase 1,000,000 shares of its $.001 par value common stock at a strike price of $1.00 to Richard Robertson in connection with his employment agreement dated January 9, 2017. At the date of issuance 100,000 shares vested immediately and the remaining 900,000 options vest over a period of four years in a series of 16 successive equal quarterly installments of 56,250 commencing March 31, 2017 and ending December 31, 2020. The Company used the Black Scholes option pricing model to estimate the fair value of the options granted at $102,354. The assumptions used in calculating such value include a risk-free interest rate of 1.89%, expected volatility of 36.87%, an expected life of 5.5 years and a dividend rate of 0. During the six months ended June 30, 2017, the Company issued an option to purchase 1,000,000 shares of its $.001 par value common stock at a strike price of $0.70 to Don Moorhead in connection with his agreement dated May 1, 2017. The options vest over a period of two years in a series of 8 successive equal quarterly installments of 125,000 commencing July 1, 2017 and ending April 1, 2019. The Company used the Black Scholes option pricing model to estimate the fair value of the options granted at $231,500. The assumptions used in calculating such value include a risk-free interest rate of 1.84%, expected volatility of 39.17%, an expected life of 4.5 years and a dividend rate of 0. Non-controlling Interest The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS (see Note 7). Net loss attributable to non-controlling interest, as reported on our condensed consolidated statements of operations, represents the net loss of PWS attributable to the non-controlling equity interest. The non-controlling interest is reflected within stockholders’ equity on the condensed consolidated balance sheet.

CUSTOMERS CONCENTRATIONS

CUSTOMERS CONCENTRATIONS	6 Months Ended
	Jun. 30, 2018
Risks and Uncertainties [Abstract]
CUSTOMERS CONCENTRATIONS	NOTE 14 – CUSTOMER CONCENTRATIONS The Company had sales from operations to three customers and two customers for the three and six months ended June 30, 2018 that represented approximately 43% and 33% of our total sales, respectively. For the three and six months ended June 30, 2017, the Company did not have sales representing more than 10% to any one customer. The concentration of the Company’s business with a relatively small number of customers may expose us to a material adverse effect if one or more of these large customers were to experience financial difficulty or were to cease being customer for non-financial related issues.

NET LOSS PER SHARE

NET LOSS PER SHARE	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NOTE 15 – NET LOSS PER SHARE Basic net loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding. Diluted net loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive common shares. Potentially dilutive securities are excluded from the calculation when their effect would be anti-dilutive. For all years presented in the consolidated financial statements, all potentially dilutive securities have been excluded from the diluted share calculations as they were anti-dilutive as a result of the net losses incurred for the respective years. Accordingly, basic shares equal diluted shares for all years presented. Potentially dilutive securities were comprised of the following: Six Months Ended June 30, 2018 2017 Warrants 6,558,400 9,415,430 Options 1,572,500 2,155,000 Convertible notes payable, including accrued interest 2,463,000 2,409,820 10,593,900 13,980,250

ENVIRONMENTAL MATTERS AND REGUL

ENVIRONMENTAL MATTERS AND REGULATION	6 Months Ended
	Jun. 30, 2018
Environmental Remediation Obligations [Abstract]
ENVIRONMENTAL MATTERS AND REGULATION	NOTE 16 - ENVIRONMENTAL MATTERS AND REGULATION Significant federal environmental laws affecting us are the Resource Conservation and Recovery Act (“RCRA”), the Comprehensive Environmental Response, Compensation and Liability Act (“CERCLA”), also known as the “Superfund Act”, the Clean Air Act, the Clean Water Act and the Toxic Substances Control Act (“TSCA”). Pursuant to the EPA’s authorization of the RCRA equivalent programs, a number of states have regulatory programs governing the operations and permitting of hazardous waste facilities. Our facilities are regulated pursuant to state statutes, including those addressing clean water and clean air. Our facilities are also subject to local siting, zoning and land use restrictions. We believe we are in substantial compliance with all federal, state and local laws regulating our business.

SEGMENT INFORMATION AND MAJOR C

SEGMENT INFORMATION AND MAJOR CUSTOMERS	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
SEGMENT INFORMATION AND MAJOR CUSTOMERS	NOTE 17 – SEGMENT INFORMATION AND MAJOR CUSTOMERS The Company currently has identified three segments as follows: REGS Industrial Cleaning MV and SEM Environmental Solutions PWS Solid Waste Reach has had minimal operations through June 30, 2018. The composition of our reportable segments is consistent with that used by our Chief Operating Decision Maker (“CODM”) to evaluate performance and allocate resources. All of our operations are located in the U.S. We have not allocated corporate selling, general and administrative expenses, and stock-based compensation to the segments. All intercompany transactions have been eliminated. Segment information for the three months ended June 30, 2018 and 2017 is as follows: 2018 Industrial Environmental Solid Cleaning Solutions Waste Corporate Total Revenue $ 796,800 $ 1,543,700 $ 88,000 $ — $ 2,428,500 Depreciation and amortization (1) 58,000 32,700 9,800 20,500 121,000 Interest expense 11,900 2,400 — 599,500 613,800 Stock-based compensation — — — 35,500 35,500 Net income (loss) (232,300 ) 336,800 (9,000 ) (1,126,600 ) (1,031,100 ) Capital expenditures (cash and noncash) — — — — — Total assets $ 1,086,800 $ 1,410,900 $ 520,800 $ 1,161,000 $ 4,179,500 2017 Industrial Environmental Solid Cleaning (2) Solutions Waste Corporate Total (3) Revenue $ 555,500 $ 1,862,500 $ 74,500 $ — $ 2,492,500 Depreciation and amortization (1) 87,000 75,700 42,400 24,500 229,600 Interest expense 6,100 4,200 — 519,300 529,600 Stock-based compensation — — — 39,800 39,800 Net income (loss) (445,900 ) 243,000 (87,600 ) (1,169,600 ) (1,460,100 ) Capital expenditures (cash and noncash) 60,400 — — — 60,400 Total assets $ 1,046,600 $ 1,678,400 $ 1,758,700 $ 558,400 $ 5,042,100 Segment information for the six months ended June 30, 2018 and 2017 is as follows: 2018 Industrial Environmental Solid Cleaning Solutions Waste Corporate Total Revenue $ 1,720,000 $ 2,419,300 $ 185,300 $ — $ 4,324,600 Depreciation and amortization (1) 134,200 77,100 29,100 41,300 281,700 Interest expense 27,100 5,000 — 947,500 979,600 Stock-based compensation — — — 71,000 71,000 Net income (loss) (309,800 ) 457,500 (45,200 ) (1,880,900 ) (1,778,400 ) Capital expenditures (cash and noncash) — — — — — Total assets $ 1,086,800 $ 1,410,900 $ 520,800 $ 1,161,000 $ 4,179,500 2017 Industrial Environmental Solid Cleaning (2) Solutions Waste Corporate Total (3) Revenue $ 1,390,000 $ 3,551,500 $ 143,900 $ — $ 5,085,400 Depreciation and amortization (1) 169,900 116,400 75,200 47,200 408,700 Interest expense 12,400 9,000 100 935,000 956,500 Stock-based compensation — — — 56,800 56,800 Net income (loss) (469,200 ) 460,400 (198,900 ) (2,027,100 ) (2,234,800 ) Capital expenditures (cash and noncash) 60,400 1,300 — — 61,700 Total assets $ 1,046,600 $ 1,678,400 $ 1,758,700 $ 558,400 $ 5,042,100 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles. (2) Includes mobile rail car cleaning and excludes locations classified as discontinued operations. (3) Excludes discontinued operations.

LITIGATION

LITIGATION	6 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
LITIGATION	NOTE 18 – LITIGATION In January 2016, an employee of SEM was involved in a vehicle accident while on Company business. Various actions were filed by the claimants in both state and federal courts. In August 2016, an involuntary proceeding was commenced by one of the claimants against SEM under Chapter 7 of the Bankruptcy code. In September 2016, the case was converted to a Chapter 11 under the Bankruptcy code. During the pendency of all actions, SEM continued to manage its affairs and operate normally. In the fourth quarter of 2016, the parties reached a settlement concerning the distribution of insurance proceeds and all issues of liability. On March 27, 2017 the Bankruptcy Courts confirmed the dismissal of the SEM Chapter 11 case. As part of the bankruptcy proceedings, the Company reached a settlement with claimants and recorded an accrued litigation expense of $212,500 at December 31, 2016. It was agreed among the parties that all pending state and/or federal claims will be dismissed with prejudice. The accrued litigation outstanding at June 30, 2018 and December 31, 2017 was $133,333 and $133,333, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 19 – SUBSEQUENT EVENTS As of August 14, 2018, the Company’s four short term notes for which the penalty period for shares to be issued has been reached. The Company has recorded 720,000 shares of its common stock as issuable under the terms of those agreements. The shares were valued at approximately $151,200 and are recorded as interest expense. Additional shares will be issued by the Company under the terms of the agreements. In anticipation of a larger on-going funding program, on May 8, 2018, the Company entered into a $1 million secured promissory note with a third-party lender. The note provides for interest accruing at 6.5% per annum due May 8, 2025. For the first six months of the loan, no payments will be made but interest will accrue. For months seven through twenty-four, interest only payments will be due monthly and commencing on the 25th month of the loan, the remaining unpaid principal and interest will be amortized over the remaining five-year period with equal monthly principal and interest payments. This note is part of a larger financing arrangement with an international lender who has proposed a second $1 million convertible loan to take place within the next month. This second note is convertible at $0.80 per share at the election of lender. As of the date of issuance of this report, the initial funds had not been received by the Company and all documents related to the entire agreement that stipulate details to the loan program will be executed by the parties upon initial proceeds being received by the Company. On July 11, 2018, the Company entered into a $500,000 note payable, interest at 20% per annum, unpaid principal and interest maturing 3 years from note date. A one-time payment of 200,000 shares of the Company’s common stock was required at signing. No principal nor interest is due or payable for the first six months of the note, the fees shall accrue and commencing on month seven, the principal and interest shall be amortized over the remaining 30 months. The note is secured by all assets of SEM, including all accounts receivable in favor of SEM and a personal guarantee of an officer of the Company. On July 12, 2018, the Company issued 140,000 shares of $.001 par value common stock at $.295 per share for accrued interest on a short term note totaling approximately $37,700 and principal totaling approximately $2,000, net of fees. Effective August 8, 2018, Donald F. Moorehead resigned as Chairman of SEER and CEO of Paragon Waste Solutions (“Paragon”). Mr. Moorehead will remain as an advisor to the Board and J. John Combs III will resume the role as Chairman of the Board.

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the carrying amount of intangible assets; valuation allowances and reserves for receivables and inventory and deferred income taxes; revenue recognition related to contracts accounted for under the percentage of completion method; share-based compensation; and loss contingencies, including those related to litigation. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss.
Revenue Recognition	Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted the provisions of this guidance effective January 1, 2018 as required under the guidance. The adoption of this guidance did not have any material impact on the Company’s consolidated condensed financial statements (see Note 3).
Research and Development	Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $600 and $3,900 for the six months ended June 30, 2018 and 2017, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the six months ended June 30, 2018 and 2017 the Company recognized no adjustments for uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized at June 30, 2018 and December 31, 2017. The Company expects no material changes to unrecognized tax positions within the next twelve months. The Company has filed federal and state tax returns through December 31, 2016. The tax periods for the years ending December 31, 2010 through 2016 are open to examination by federal and state authorities.
Recently issued accounting pronouncements	Recently issued accounting pronouncements Changes to accounting principles generally accepted in the United States of America (U.S. GAAP) are established by the Financial Accounting Standards Board (FASB) in the form of accounting standards updates (ASU’s) to the FASB’s Accounting Standards Codification. The Company considers the applicability and impact of all new or revised ASU’s. Leases In February 2016, the FASB issued guidance on lease accounting that supersedes the current guidance on leases. The new guidance establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with the classification affecting the pattern of expense recognition in the statement of operations. The new guidance is applicable to the Company for interim and annual reporting periods beginning after December 15, 2018. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption of the amendments in the guidance is permitted. The Company’s minimum lease commitments for operating leases as of June 30, 2018 was approximately $311,000. The Company is currently evaluating the impact of the guidance on its consolidated condensed financial statements.

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Three months ended June 30, 2018 Industrial Cleaning Environmental Solid Waste Total Sources of Revenue Industrial cleaning services $ 219,500 $ — $ — $ 219,500 Mobile rail car cleaning services 577,300 — — 577,300 Product sales — 716,200 — 716,200 Media sales — 827,500 — 827,500 Licensing fees — — 33,700 33,700 Operating fees — — 4,300 4,300 Management fees — — 50,000 50,000 Total Revenue $ 796,800 $ 1,543,700 $ 88,000 $ 2,428,500 Three months ended June 30, 2017 Industrial Cleaning Environmental Solid Waste Total Sources of Revenue Industrial cleaning services $ 555,500 $ — $ — $ 555,500 Product sales — 1,510,900 — 1,510,900 Media sales — 351,600 — 351,600 Licensing fees — — 47,100 47,100 Operating fees — — 27,400 27,400 Total Revenue $ 555,500 $ 1,862,500 $ 74,500 $ 2,492,500 Six months ended June 30, 2018 Industrial Cleaning Environmental Solutions Solid Waste Total Sources of Revenue Industrial cleaning services $ 749,200 $ — $ — $ 749,200 Mobile rail car cleaning services 970,800 — — 970,800 Product sales — 1,098,300 — 1,098,300 Media sales — 1,320,900 — 1,320,900 Licensing fees — — 67,400 67,400 Operating fees — — 18,000 18,000 Management fees — — 100,000 100,000 Total Revenue $ 1,720,000 $ 2,419,200 $ 185,400 $ 4,324,600 Six months ended June 30, 2017 Industrial Cleaning Environmental Solutions Solid Waste Total Sources of Revenue Industrial cleaning services $ 1,390,000 $ — $ — $ 1,390,000 Product sales — 2,888,100 — 2,888,100 Media sales — 663,400 — 663,400 Licensing fees — — 94,300 94,300 Operating fees — — 49,600 49,600 Total Revenue $ 1,390,000 $ 3,551,500 $ 143,900 $ 5,085,400
Contract Balances	The opening and closing balances of the Company’s accounts receivables and contract liabilities (current and non-current) are as follows: Contract Liabilities Accounts Receivable, net Revenue Contract Liabilities Deferred Revenue (current) Deferred Revenue (non-current) Balance as of June 30, 2018 $ 1,262,600 $ 550,100 $ 128,000 $ 76,900 Balance as of December 31, 2017 692,400 227,300 304,200 113,100 Increase (decrease) $ 570,200 $ 322,800 ($ 176,200 ) ($ 36,200 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of property plant and equipment	Property and equipment was comprised of the following: June 30, 2018 December 31, 2017 Field and shop equipment $ 2,213,200 $ 2,213,200 Vehicles 690,000 690,000 Waste destruction equipment, placed in service 627,800 627,800 Furniture and office equipment 311,000 311,000 Leasehold improvements 10,000 10,000 Building and improvements 21,200 21,200 Land 162,900 162,900 4,036,100 4,036,100 Less: accumulated depreciation and amortization (2,969,000 ) (2,739,700 ) Property and equipment, net $ 1,067,100 $ 1,296,400
Schedule of capital leased assets	Property and equipment included the following amounts for leases that have been capitalized at: June 30, 2018 December 31, 2017 Vehicles, field and shop equipment $ 407,100 $ 407,100 Less: accumulated amortization (279,500 ) (232,200 ) $ 127,600 $ 174,900

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Intangible assets were comprised of the following: June 30, 2018 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ — $ 277,800 Customer list 42,500 (42,500 ) — Technology 1,090,500 (797,600 ) 292,900 Trade name 54,900 (54,900 ) — $ 1,465,700 $ (895,000 ) $ 570,700 December 31, 2017 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ — $ 277,800 Customer list 42,500 (42,500 ) — Technology 1,090,500 (745,200 ) 345,300 Trade name 54,900 (54,900 ) — $ 1,465,700 $ (842,600 ) $ 623,100 The estimated useful lives of the intangible assets range from seven to ten years. Amortization expense was $24,800 and $62,300 for the three months ended June 30, 2018 and 2017, respectively and $52,400 and $85,000 for the six months ended June 30, 2018 and 2017, respectively.

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2018
Payables and Accruals [Abstract]
Schedule of accrued liabilities	Accrued liabilities were comprised of the following: June 30, 2018 December 31, 2017 Accrued compensation and related taxes $ 602,600 $ 608,000 Accrued interest 233,000 105,700 Warranty and defect claims 55,100 71,700 Other 467,700 522,200 Total Accrued Liabilities $ 1,358,400 $ 1,307,600

UNCOMPLETED CONTRACTS (Tables)

UNCOMPLETED CONTRACTS (Tables)	6 Months Ended
	Jun. 30, 2018
Contractors [Abstract]
Schedule of uncompleted contracts	Costs, estimated earnings and billings on uncompleted contracts are as follows: June 30, 2018 December 31, 2017 Revenue Recognized $ — $ — Less: Billings to date — — Costs and estimated earnings in excess of billings on uncompleted contracts $ — $ — Billings to date $ 3,606,000 $ 2,875,500 Revenue recognized (3,055,900 (2,648,200 Revenue contract liabilities $ 550,100 $ 227,300

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Schedule of debt	Debt as of June 30, 2018 and December 31, 2017, was comprised of the following: 2018 2017 Convertible notes payable, interest at 8% per annum, unpaid principal and interest maturing 3 years from note date between August 2018 and October 2019, convertible into common stock at the option of the lenders at a rate of $0.70 per share; one convertible note for $250,000 has a personal guarantee of an officer of the Company. 1,605,000 1,605,000 Debt discount (3,200 (7,200 Secured short term note payable dated September 13, 2017 with principal and interest due 60 days from issuance. The note requires a one-time fee in the amount of $15,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $1,500 shall be due and owing accruing on the first day of the week. The total one time fee paid was $24,000. A fee of 100,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 200,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full. The note is secured by the future sale of CoronaLux™ units and a personal guarantee of an officer of the Company. The penalty period for shares to be issued has been reached and for the six months ended June 30, 2018 and the year ended December 31, 2017, the Company recorded 950,000 shares and 150,000 shares of its common stock as issuable under the terms of this agreement, respectively. The shares were valued at $375,400 and $100,000 for the six months ended June 30, 2018 and the year ended December 31, 2017, respectively, and were recorded as interest expense in the applicable period. Additional shares will be issued by the Company under the terms of the agreement (see Note 19). 300,000 300,000 Secured short term note payable dated October 13, 2017 with principal and interest due 60 days from issuance. The note requires a one-time fee in the amount of $4,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $400 shall be due and owing accruing on the first day of the week. The total one time fee paid was $6,400. A fee of 40,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 80,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full. The note is secured by the future sale of CoronaLux™ units and a personal guarantee of an officer of the Company. The penalty period for shares to be issued has been reached and for the six months ended June 30, 2018 and the year ended December 31, 2017, the Company recorded 360,000 shares and 40,000 shares of its common stock, respectively, as issuable under the terms of this agreement. The shares were valued at $141,900 and $30,000 for the six months ended June 30, 2018 and the year ended December 31, 2017, respectively, and were recorded as interest expense in the applicable period. Additional shares will be issued by the Company under the terms of the agreement (see Note 19). 100,000 100,000 Secured short term note payable dated November 6, 2017 with principal and interest due 60 days from issuance. The note requires a one-time fee in the amount of $5,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $400 shall be due and owing accruing on the first day of the week. The total one time fee paid was $7,400. A fee of 50,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 100,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full. The note is secured by the future sale of CoronaLux™ units and a personal guarantee of an officer of the Company. The penalty period for shares to be issued had not been reached as of December 31, 2017 but was reached as of June 30, 2018. During the six months ended June 30, 2018, the Company recorded 400,000 shares of its common stock as issuable under the terms of this agreement. The shares were valued at $156,900 recorded as interest expense. Additional shares will be issued by the Company under the terms of the agreement (see Note 19). 125,000 125,000 Note payable dated November 20, 2017, interest at 30% per annum, principal and accrued interest due on or before February 28, 2018. Unpaid interest at June 30, 2018 is approximately $30,100. The note is unsecured. During 2018, a verbal agreement was made to allow month-to-month extension of the due date as long as interest payments were made monthly. 300,000 300,000 Secured short term note payable dated January 26, 2018 with principal and interest due 60 days from issuance. The note requires a one-time fee in the amount of $12,500 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $1,250 shall be due and owing accruing on the first day of the week. The total one time fee paid was $17,500. A fee of 100,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 200,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full. The note is secured by the future sale of CoronaLux™ units and a personal guarantee of an officer of the Company. The penalty period for shares to be issued had not been reached as of December 31, 2017 but was reached as of June 30, 2018. During the six months ended June 30, 2018, the Company recorded 300,000 shares of its common stock as issuable under the terms of this agreement. The shares were valued at $108,000 recorded as interest expense. Additional shares will be issued by the Company under the terms of the agreement (see Note 19). 250,000 — Note payable dated February 27, 2018 due on or before May 31, 2018 requiring a one-time fee in the amount of $25,000 to be paid as interest along with the principal in the due date. Because the note and interest were not paid on or before June 1, 2018, a fee of $5,000 is due and owing accruing on the first day of each month commencing June 1, 2018. The note is secured by all of the proceeds from the sale of SEM’s BioActive Media paid to or received by SEM or MV. Unpaid interest and fees at June 30, 2018 is approximately $30,000. 100,000 — Note payable dated October 13, 2015, interest at 8% per annum, payable in 60 monthly installments of principal and interest $4,562, due October 1, 2020. Secured by real estate and other assets of SEM and guaranteed by SEER and MV. 115,300 137,900 Note payable insurance premium financing, interest at 4.56% per annum, payable in 10 installments of $37,833, due November 1, 2018. 148,200 — Capital lease obligations, secured by certain assets, maturing through Nov 2020 81,100 109,900 Total notes payable and capital lease obligations 3,121,400 2,670,600 Less: current portion (2,654,200 (2,166,300 Notes payable and capital lease obligations, long-term, including debt discount 467,200 504,300

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Schedule of notes payable and accrued interest, related parties	Related parties accrued interest due to certain related parties as of June 30, 2018 and December 31, 2017 are as follows: 2018 2017 Accrued interest $ 11,800 $ 11,800 $ 11,800 $ 11,800

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	6 Months Ended
	Jun. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Schedule of major classes of line items constituting pretax loss on discontinued operations	Major classes of line items constituting pretax loss on discontinued operations: For the three months ending For the six months ending 2018 2017 2018 2017 Services revenue $ — $ 1,723,600 $ — $ 3,325,100 Services costs — 1,442,300 — 2,580,400 General and administrative expenses — 69,300 — 94,800 Salaries and related expenses — 98,200 — 181,200 Other (income) expense (41,000 ) (9,800 ) (41,000 ) (9,600 ) Total expenses (41,000 ) 1,600,000 (41,000 ) 2,846,800 Operating income 41,000 123,600 41,000 478,300 Income tax benefit — — — — Total income from discontinued operations $ 41,000 $ 123,600 $ 41,000 $ 478,300

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Schedule of potentially dilutive securities	Potentially dilutive securities were comprised of the following: Six Months Ended June 30, 2018 2017 Warrants 6,558,400 9,415,430 Options 1,572,500 2,155,000 Convertible notes payable, including accrued interest 2,463,000 2,409,820 10,593,900 13,980,250

SEGMENT INFORMATION AND MAJOR35

SEGMENT INFORMATION AND MAJOR CUSTOMERS (Tables)	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Schedule of segment information	Segment information for the three months ended June 30, 2018 and 2017 is as follows: 2018 Industrial Environmental Solid Cleaning Solutions Waste Corporate Total Revenue $ 796,800 $ 1,543,700 $ 88,000 $ — $ 2,428,500 Depreciation and amortization (1) 58,000 32,700 9,800 20,500 121,000 Interest expense 11,900 2,400 — 599,500 613,800 Stock-based compensation — — — 35,500 35,500 Net income (loss) (232,300 ) 336,800 (9,000 ) (1,126,600 ) (1,031,100 ) Capital expenditures (cash and noncash) — — — — — Total assets $ 1,086,800 $ 1,410,900 $ 520,800 $ 1,161,000 $ 4,179,500 2017 Industrial Environmental Solid Cleaning (2) Solutions Waste Corporate Total (3) Revenue $ 555,500 $ 1,862,500 $ 74,500 $ — $ 2,492,500 Depreciation and amortization (1) 87,000 75,700 42,400 24,500 229,600 Interest expense 6,100 4,200 — 519,300 529,600 Stock-based compensation — — — 39,800 39,800 Net income (loss) (445,900 ) 243,000 (87,600 ) (1,169,600 ) (1,460,100 ) Capital expenditures (cash and noncash) 60,400 — — — 60,400 Total assets $ 1,046,600 $ 1,678,400 $ 1,758,700 $ 558,400 $ 5,042,100 Segment information for the six months ended June 30, 2018 and 2017 is as follows: 2018 Industrial Environmental Solid Cleaning Solutions Waste Corporate Total Revenue $ 1,720,000 $ 2,419,300 $ 185,300 $ — $ 4,324,600 Depreciation and amortization (1) 134,200 77,100 29,100 41,300 281,700 Interest expense 27,100 5,000 — 947,500 979,600 Stock-based compensation — — — 71,000 71,000 Net income (loss) (309,800 ) 457,500 (45,200 ) (1,880,900 ) (1,778,400 ) Capital expenditures (cash and noncash) — — — — — Total assets $ 1,086,800 $ 1,410,900 $ 520,800 $ 1,161,000 $ 4,179,500 2017 Industrial Environmental Solid Cleaning (2) Solutions Waste Corporate Total (3) Revenue $ 1,390,000 $ 3,551,500 $ 143,900 $ — $ 5,085,400 Depreciation and amortization (1) 169,900 116,400 75,200 47,200 408,700 Interest expense 12,400 9,000 100 935,000 956,500 Stock-based compensation — — — 56,800 56,800 Net income (loss) (469,200 ) 460,400 (198,900 ) (2,027,100 ) (2,234,800 ) Capital expenditures (cash and noncash) 60,400 1,300 — — 61,700 Total assets $ 1,046,600 $ 1,678,400 $ 1,758,700 $ 558,400 $ 5,042,100 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles. (2) Includes mobile rail car cleaning and excludes locations classified as discontinued operations. (3) Excludes discontinued operations.

ORGANIZATION AND FINANCIAL CO36

ORGANIZATION AND FINANCIAL CONDITION (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017		Jun. 30, 2018	Dec. 31, 2017		Jun. 30, 2017
Accumulated deficit	$ (23,229,500)			$ (23,229,500)	$ (21,471,900)	[1]
Net Loss from continuing operations	(1,072,100)	$ (1,460,100)	[2]	(1,819,400)			$ (2,234,800)	[2]
Working capital deficit	$ 5,700,000			5,700,000	5,200,000
Increase in short term debt				$ 448,000	$ 560,000
Paragon Waste Solutions, LLC [Member]
Percentage ownership	54.00%			54.00%
ReaCH4Biogas [Member]
Percentage ownership	85.00%	85.00%		85.00%			85.00%
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2017.
[2]	Excludes discontinued operations.

SUMMARY OF SIGNIFICANT ACCOUN37

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Accounting Policies [Abstract]
Research and development expenses	$ 600	$ 3,900
Minimum lease commitments for operating leases	$ 311,000

REVENUE (Details)

REVENUE (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017		Jun. 30, 2018	Jun. 30, 2017
Total Revenue	$ 2,428,500	$ 2,492,500	[1]	$ 4,324,600	$ 5,085,400	[1]
Industrial Cleaning [Member]
Total Revenue	796,800	555,500	[2]	1,720,000	1,390,000	[2]
Environmental Solutions [Member]
Total Revenue	1,543,700	1,862,500		2,419,200	3,551,500
Solid Waste [Member]
Total Revenue	88,000	74,500		185,400	143,900
Industrial Cleaning Services [Member]
Total Revenue	219,500	555,500		749,200	1,390,000
Industrial Cleaning Services [Member] | Industrial Cleaning [Member]
Total Revenue	219,500	555,500		749,200	1,390,000
Mobile Rail Car Cleaning Services [Member]
Total Revenue	577,300			970,800
Mobile Rail Car Cleaning Services [Member] | Industrial Cleaning [Member]
Total Revenue	577,300			970,800
Product Sales [Member]
Total Revenue	716,200	1,510,900		1,098,300	2,888,100
Product Sales [Member] | Environmental Solutions [Member]
Total Revenue	716,200	1,510,900		1,098,300	2,888,100
Media Sales [Member]
Total Revenue	827,500	351,600		1,320,900	663,400
Media Sales [Member] | Environmental Solutions [Member]
Total Revenue	827,500	351,600		1,320,900	663,400
Licensing Fees [Member]
Total Revenue	33,700	47,100		67,400	94,300
Licensing Fees [Member] | Solid Waste [Member]
Total Revenue	33,700	47,100		67,400	94,300
Operating Fees [Member]
Total Revenue	4,300	27,400		18,000	49,600
Operating Fees [Member] | Solid Waste [Member]
Total Revenue	4,300	$ 27,400		18,000	$ 49,600
Management Fees [Member]
Total Revenue	50,000			100,000
Management Fees [Member] | Solid Waste [Member]
Total Revenue	$ 50,000			$ 100,000
[1]	Excludes discontinued operations.
[2]	Includes mobile rail car cleaning and excludes locations classified as discontinued operations.

REVENUE (Details 1)

REVENUE (Details 1) - USD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Contract Assets Balance	$ 1,262,600	$ 692,400
Increase (decrease) in contract assets	570,200
Billings In Excess of Costs [Member]
Contract Liabilities Balance	550,100	227,300
Increase (decrease) in contract liabilities	322,800
Deferred Revenue [Member]
Contract Liabilities Current Balance	128,000	304,200
Contract Liabilities Non-Current Balance	76,900	$ 113,100
Increase (decrease) in contract liabilities	(176,200)
Increase (decrease) in contract liabilities - non current	$ (36,200)

REVENUE (Details Narrative)

REVENUE (Details Narrative)	Jun. 30, 2018USD ($)
Revenue from Contract with Customer [Abstract]
Transaction price allocated to performance obligation	$ 731,000
Revenue recognition over next 24 months (percent)	94.00%
Revenue recognition over next 12 months (percent)	89.00%

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,036,100	$ 4,036,100
Less: accumulated depreciation and amortization	(2,969,000)	(2,739,700)
Property and equipment, net	1,067,100	1,296,400	[1]
Field and Shop Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,213,200	2,213,200
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	690,000	690,000
Waste Destruction Equipment Placed In Service [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	627,800	627,800
Furniture And Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	311,000	311,000
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	10,000	10,000
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	21,200	21,200
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 162,900	$ 162,900
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2017.

PROPERTY AND EQUIPMENT (Detai42

PROPERTY AND EQUIPMENT (Details 1) - Assets Held under Capital Leases [Member] - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Vehicles, field and shop equipment	$ 407,100	$ 407,100
Less: accumulated amortization	(279,500)	(232,200)
Capital lease, net	$ 127,600	$ 174,900

PROPERTY AND EQUIPMENT (Detai43

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Depreciation expense	$ 96,200	$ 167,300	$ 229,300	$ 323,700
CoronaLux Units [Member]
Accumulated depreciation	249,400	381,900	249,400	381,900
Selling, General And Administrative Expense [Member]
Depreciation expense	18,200	24,700	36,800	49,000
Cost of Goods Sold [Member]
Depreciation expense	$ 78,000	$ 142,600	$ 192,500	$ 274,700

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 1,465,700	$ 1,465,700
Accumulated amortization	(895,000)	(842,600)
Net carrying value	570,700	623,100	[1]
Goodwill [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	277,800	277,800
Net carrying value	277,800	277,800
Customer List [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	42,500	42,500
Accumulated amortization	(42,500)	(42,500)
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,090,500	1,090,500
Accumulated amortization	(797,600)	(745,200)
Net carrying value	292,900	345,300
Trade Name [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	54,900	54,900
Accumulated amortization	$ (54,900)	$ (54,900)
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2017.

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Selling, General And Administrative Expense [Member]
Amortization expense	$ 24,800	$ 62,300	$ 52,400	$ 85,000
Upper Range [Member]
Estimated useful lives of intangible assets			10 years
Lower Range [Member]
Estimated useful lives of intangible assets			7 years

ACCRUED LIABILITIES (Details)

ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Accrued compensation and related taxes	$ 602,600	$ 608,000
Accrued interest	233,000	105,700
Warranty and defect claims	55,100	71,700
Other	467,700	522,200
Total Accrued Liabilities	$ 1,358,400	$ 1,307,600

UNCOMPLETED CONTRACTS (Details)

UNCOMPLETED CONTRACTS (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Contractors [Abstract]
Revenue Recognized
Less: Billings to date
Costs and estimated earnings in excess of billings on uncompleted contracts
Billings to date	3,606,000	2,875,500
Revenue Recognized	(3,055,900)	(2,648,200)
Billings in excess of costs and estimated earnings on uncompleted contracts	$ 550,100	$ 227,300

INVESTMENT IN PARAGON WASTE S48

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC (Details Narrative)	78 Months Ended
	Jun. 30, 2018USD ($)
Subsidiaries [Member]
Business Acquisition [Line Items]
Payment for funding of subsidiary	$ 6,300,000

PAYROLL TAXES PAYABLE (Details

PAYROLL TAXES PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
IRS [Member]
Past due payroll taxes	$ 1,021,900	$ 997,700

DEBT (Details)

DEBT (Details)	3 Months Ended			6 Months Ended
	Jun. 30, 2018USD ($)$ / shares	Mar. 31, 2018	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)Number$ / sharesshares	Dec. 31, 2017USD ($)shares		Jun. 30, 2017USD ($)
Debt Instrument [Line Items]
Total notes payable and capital lease obligations	$ 3,121,400			$ 3,121,400	$ 2,670,600
Less: current portion	(2,654,200)			(2,654,200)	(2,166,300)	[1]
Notes payable and capital lease obligations, long-term, including debt discount	467,200			467,200	504,300	[1]
Interest expense - debt	613,800		$ 529,600	$ 979,600			$ 956,500
Short Term Note Payable September 13, 2017 [Member]
Debt Instrument [Line Items]
Debt issuance date				Sep. 13, 2017
Long term debt, carrying amount	300,000			$ 300,000	300,000
Debt term				60 days
One-time commitment fee due	15,000			$ 15,000
One-time commitment fee paid				24,000
Recurring commitment fees				$ 1,500
Shares to be issued per month if note outstanding months 3 through 6 | shares				100,000
Shares to be issued per month if notes outsatnding 7 months or longer | shares				200,000
Interest expense - debt				$ 375,400	$ 100,000
Issuance of common stock upon debt penalty (in shares) | shares				950,000	150,000
Short Term Note Payable October 13, 2017 [Member]
Debt Instrument [Line Items]
Debt issuance date				Oct. 13, 2017
Long term debt, carrying amount	100,000			$ 100,000	$ 100,000
Debt term				60 days
One-time commitment fee due	4,000			$ 4,000
One-time commitment fee paid				6,400
Recurring commitment fees				$ 400
Shares to be issued per month if note outstanding months 3 through 6 | shares				40,000
Shares to be issued per month if notes outsatnding 7 months or longer | shares				80,000
Interest expense - debt				$ 141,900	$ 30,000
Issuance of common stock upon debt penalty (in shares) | shares				360,000	40,000
Short Term Note Payable November 6, 2017 [Member]
Debt Instrument [Line Items]
Debt issuance date				Nov. 6, 2017
Long term debt, carrying amount	125,000			$ 125,000	$ 125,000
Debt term				60 days
One-time commitment fee due	5,000			$ 5,000
One-time commitment fee paid				7,400
Recurring commitment fees				$ 400
Shares to be issued per month if note outstanding months 3 through 6 | shares				50,000
Shares to be issued per month if notes outsatnding 7 months or longer | shares				100,000
Interest expense - debt				$ 156,900
Issuance of common stock upon debt penalty (in shares) | shares				400,000
Short Term Note Payable January 26, 2018 [Member]
Debt Instrument [Line Items]
Debt issuance date				Jan. 26, 2018
Long term debt, carrying amount	250,000			$ 250,000
Debt term				60 days
One-time commitment fee due	12,500			$ 12,500
One-time commitment fee paid				17,500
Recurring commitment fees				$ 1,250
Shares to be issued per month if note outstanding months 3 through 6 | shares				100,000
Shares to be issued per month if notes outsatnding 7 months or longer | shares				200,000
Interest expense - debt				$ 108,000
Issuance of common stock upon debt penalty (in shares) | shares				300,000
8% Convertible Secured Promissory Note due August 2018 [Member]
Debt Instrument [Line Items]
Long term debt, carrying amount	1,605,000			$ 1,605,000	$ 1,605,000
Interest rate					8.00%
Debt term				3 years
Debt discount	$ (3,200)			$ (3,200)	$ (7,200)
Debt conversion, price (in dollars per shares) | $ / shares	$ 0.70			$ 0.70
8% Convertible Secured Promissory Note due August 2018 [Member] | Lower Range [Member]
Debt Instrument [Line Items]
Debt, maturity date		Aug. 1, 2018
8% Convertible Secured Promissory Note due August 2018 [Member] | Upper Range [Member]
Debt Instrument [Line Items]
Debt, maturity date		Oct. 31, 2019
30% Secured Notes Payable Due February 28, 2018 [Member]
Debt Instrument [Line Items]
Debt issuance date				Nov. 20, 2017
Long term debt, carrying amount	$ 300,000			$ 300,000	300,000
Interest payable	$ 30,100			$ 30,100
Interest rate	30.00%			30.00%
Debt, maturity date				Feb. 28, 2018
8% Secured Notes Payable Due October 1, 2020 [Member]
Debt Instrument [Line Items]
Debt issuance date				Oct. 13, 2015
Long term debt, carrying amount	$ 115,300			$ 115,300	137,900
Interest rate	8.00%			8.00%
Frequency of payments				Monthly
Payment amount				$ 4,562
Number of installment payments | Number				60
Debt term				60 months
Debt, maturity date				Oct. 1, 2020
Capital lease obligations [Member]
Debt Instrument [Line Items]
Capital lease obligation, carrying amount	$ 81,100			$ 81,100	109,900
Secured Notes Payable Due May 31, 2018 [Member]
Debt Instrument [Line Items]
Debt issuance date				Feb. 27, 2018
Long term debt, carrying amount	100,000			$ 100,000
One-time commitment fee due	25,000			25,000
Recurring commitment fees				5,000
Interest expense - debt				30,000
4.56% Notes Payable Due November 1, 2018 [Member]
Debt Instrument [Line Items]
Long term debt, carrying amount	$ 148,200			$ 148,200
Interest rate	4.56%			4.56%
Payment amount				$ 37,833
Number of installment payments | Number				10
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2017.

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Related Party Transactions [Abstract]
Accrued interest	$ 11,800	$ 11,800
Notes payable - related parties, including accrued interest	$ 11,800	$ 11,800	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2017.

RELATED PARTY TRANSACTIONS (D52

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2012	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Income from joint venture		$ (1,031,100)	$ (1,336,500)	$ (1,778,400)	$ (1,756,500)
Paragon Waste Solutions, LLC [Member]
Related Party Transaction [Line Items]
Income from joint venture				$ 17,900		$ 19,800
Percentage of net income in joint venture				50.00%
Cost incurred for joint venture						57,000
Paragon Waste Solutions, LLC [Member] | Irrevocable License & Royalty Agreement [Member]
Related Party Transaction [Line Items]
Percentage of royalty revenue	5.00%
Irrevocable License & Royalty Agreement with PWS [Member]
Related Party Transaction [Line Items]
Related party revenues				$ 67,400		161,500
Royalties due		$ 28,600		$ 28,600		$ 25,300

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Services revenue		$ 1,723,600		$ 3,325,100
Services costs		1,442,300		2,580,400
General and administrative expenses		69,300		94,800
Salaries and related expenses		98,200		181,200
Other (income) expense	$ (41,000)	(9,800)	$ (41,000)	(9,600)
Total expenses	(41,000)	1,600,000	(41,000)	2,846,800
Operating income	(41,000)	123,600	(41,000)	478,300
Total income from discontinued operations	$ (41,000)	$ 123,600	$ (41,000)	$ 478,300

DISCONTINUED OPERATIONS (Deta54

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended			6 Months Ended
	May 31, 2018	Jun. 30, 2018	Sep. 30, 2017	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Total gain on sale of rail operations		$ 41,000			$ 41,000
Railcar Cleaning [Member]
Proceeds from sale of railcar cleaning division			$ 2,400,000
Proceeds of guaranteed payments from sale of assets			$ 1,100,000
Term for guaranteed payments received (in years)			3 years
Performance based payment received			$ 1,500,000
First guaranteed payment	$ 265,000

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017
Equity Transactions
Number of shares issued for services	75,000
Share price (in dollars per share)	$ .77
Value of shares issued for services	$ 58,000
Number of shares issued upon debt conversion	700,000
Common stock,par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Value of shares issued upon debt conversion	$ 700,000

EQUITY TRANSACTIONS (Details 56

EQUITY TRANSACTIONS (Details Narrative 1) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Common stock, par value (in dollars per shares)	$ 0.001	$ 0.001	$ 0.001
Shares issuable per short-term note agreements	2,010,000	500,000
Amount of penalty due on short-term notes		$ 350,000
Shares issued in cashless exercise		13,496
Paragon Waste Solutions, LLC [Member]
Non-controlling Interest	46.00%
Stock Options [Member]
Shares issued in cashless exercise		166,666
Stock Options [Member] | Richard Robertson [Member]
Options issued		1,000,000
Exercise price of options issued		$ 1
Vesting terms of options		100,000 shares vested immediately and the remaining 900,000 options vest over a period of four years in a series of 16 successive equal quarterly installments of 56,250 commencing March 31, 2017 and ending December 31, 2020.
Shares vested on issuance of option		100,000
Vesting period of options		4 years
Fair value of options at grant date		$ 102,354
Risk-free interest rate		1.89%
Expected volatility		36.87%
Expected life		5 years 6 months
Dividend rate		0.00%
Stock Options [Member] | Don Moorhead [Member]
Options issued		1,000,000
Exercise price of options issued		$ 0.001
Vesting terms of options		The options vest over a period of two years in a series of 8 successive equal quarterly installments of 125,000 commencing July 1, 2017 and ending April 1, 2019.
Vesting period of options		2 years
Fair value of options at grant date		$ 231,500
Risk-free interest rate		1.84%
Expected volatility		39.17%
Expected life		4 years 6 months
2018 Private Placement [Member]
Number of shares issued during the period	250,000
Value of shares issued during the period	$ 120,000
Price per share sold	$ 0.48

CUSTOMERS CONCENTRATIONS (Detai

CUSTOMERS CONCENTRATIONS (Details Narrative) - Revenue [Member] - Number	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue	43.00%	10.00%	33.00%	10.00%
Number of customers	3	1	2	1

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	10,593,900	13,980,250
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	6,558,400	9,415,430
Stock Compensation Plan [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	1,572,500	2,155,000
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	2,463,000	2,409,820

SEGMENT INFORMATION AND MAJOR59

SEGMENT INFORMATION AND MAJOR CUSTOMERS (Details) - USD ($)		3 Months Ended			6 Months Ended
		Jun. 30, 2018	Jun. 30, 2017		Jun. 30, 2018	Jun. 30, 2017
Segment Reporting Information [Line Items]
Revenue		$ 2,428,500	$ 2,492,500	[1]	$ 4,324,600	$ 5,085,400	[1]
Depreciation and amortization	[2]	121,000	229,600	[1]	281,800	408,700	[1]
Interest expense		613,800	529,600	[1]	979,600	956,500	[1]
Stock-based compensation		35,500	39,800	[1]	71,000	56,800	[1]
Net income (loss)		(1,072,100)	(1,460,100)	[1]	(1,819,400)	(2,234,800)	[1]
Capital expenditures (cash and noncash)	[1]		60,400			61,700
Total assets		4,179,500	5,042,100	[1]	4,179,500	5,042,100	[1]
Industrial Cleaning [Member]
Segment Reporting Information [Line Items]
Revenue		796,800	555,500	[3]	1,720,000	1,390,000	[3]
Depreciation and amortization	[2]	58,000	87,000	[3]	134,200	169,900	[3]
Interest expense		11,900	6,100	[3]	27,100	12,400	[3]
Net income (loss)		(232,300)	(445,900)	[3]	(309,800)	(469,200)	[3]
Capital expenditures (cash and noncash)	[3]		60,400			60,400
Total assets		1,086,800	1,046,600	[3]	1,086,800	1,046,600	[3]
Environmental Solutions [Member]
Segment Reporting Information [Line Items]
Revenue		1,543,700	1,862,500		2,419,200	3,551,500
Depreciation and amortization	[2]	32,700	75,700		77,100	116,400
Interest expense		2,400	4,200		5,000	9,000
Net income (loss)		336,800	243,000		457,500	460,400
Capital expenditures (cash and noncash)						1,300
Total assets		1,410,900	1,678,400		1,410,900	1,678,400
Solid Waste [Member]
Segment Reporting Information [Line Items]
Revenue		88,000	74,500		185,400	143,900
Depreciation and amortization	[2]	9,800	42,400		29,100	75,200
Interest expense						100
Net income (loss)		(9,000)	(87,600)		(45,200)	(198,900)
Total assets		520,800	1,758,700		520,800	1,758,700
Corporate [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization	[2]	20,500	24,500		41,300	47,200
Interest expense		599,500	519,300		947,500	935,000
Stock-based compensation		35,500	39,800		71,000	56,800
Net income (loss)		(1,126,600)	(1,169,600)		(1,880,900)	(2,027,100)
Total assets		$ 1,161,000	$ 558,400		$ 1,161,000	$ 558,400
[1]	Excludes discontinued operations.
[2]	Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles.
[3]	Includes mobile rail car cleaning and excludes locations classified as discontinued operations.

LITIGATION (Details Narrative)

LITIGATION (Details Narrative) - Litigation Case - Vehicle Accident [Member] - USD ($)	1 Months Ended
	Jan. 31, 2016	Jun. 30, 2018	Dec. 31, 2017
Loss Contingencies [Line Items]
Settlement payable		$ 212,500
Description of allegation	an employee of SEM was involved in a vehicle accident while on Company business. Various actions were filed by the claimants in both state and federal courts.
Description of settlement	In the fourth quarter of 2016, the parties reached a settlement concerning the distribution of insurance proceeds and all issues of liability.
Accrued litigation outstanding		$ 133,333	$ 133,333

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Aug. 14, 2018USD ($)shares	Aug. 01, 2018USD ($)Number	Jul. 12, 2018USD ($)$ / sharesshares	Jul. 11, 2018USD ($)Number	May 08, 2018USD ($)$ / shares	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	[1]	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	[1]
Subsequent Event [Line Items]
Interest expense						$ 613,800	$ 529,600		$ 979,600	$ 956,500
6.5 % Secured Promissory Note Due May 8, 2025 [Member] | Third-Party Lender [Member]
Subsequent Event [Line Items]
Debt, face amount					$ 1,000,000
Conversion price per share | $ / shares					$ 0.80
Secured Promissory Note [Member]
Subsequent Event [Line Items]
Debt, face amount					$ 1,000,000
Interest rate					6.50%
Debt term					5 years
Debt, maturity date					May 8, 2025
Second Convertible Loan [Member]
Subsequent Event [Line Items]
Commitment to borrow additional funds					$ 1,000,000
Conversion price per share | $ / shares					$ 0.80
Subsequent Event [Member]
Subsequent Event [Line Items]
Number of short term notes which the penalty period for shares to be issued has been reached | Number		4
Interest expense	$ 151,200
Common stock issuable under debt agreements (shares) | shares	720,000
Conversion price per share | $ / shares			$ .295
Number of shares issuable upon debt | Number		480,000
Value of shares issuable upon debt		$ 106,000
Shares issued for conversion of debt's accrued interest and principal | shares			140,000
Accrued interested of debt converted to common stock			$ 37,700
Debt converted to common stock			$ 2,000
Subsequent Event [Member] | Second Convertible Loan [Member]
Subsequent Event [Line Items]
Debt, face amount				$ 500,000
Debt term				3 years
Number of shares issuable upon debt | Number				200,000
[1]	Excludes discontinued operations.