Strategic Environmental & Energy Resources (SENR) 10-Q 15 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 15, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-54987
Entity Registrant Name	Strategic Environmental & Energy Resources, Inc.
Entity Central Index Key	0001576197
Entity Tax Identification Number	02-0565834
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	370 Interlocken Blvd
Entity Address, Address Line Two	Suite 680
Entity Address, City or Town	Broomfield
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80021
City Area Code	303
Local Phone Number	277-1625
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		65,088,575

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020	[1]
Current Assets
Cash and cash equivalents	$ 122,900	$ 47,300
Accounts receivable, net of allowance for doubtful accounts of $800 and $11,800, respectively	534,400	375,600
Inventory	117,400	250,200
Costs and estimated earnings in excess of billings on uncompleted contracts	123,700	6,800
Prepaid expenses and other current assets	153,400	110,600
Total Current Assets	1,051,800	790,500
Property and equipment, net	471,000	548,000
Intangible Assets, net	424,900	447,300
Right of use assets	314,600	380,400
Other assets	40,600	50,500
TOTAL ASSETS	2,302,900	2,216,700
Current Liabilities
Accounts payable	697,500	1,109,200
Accrued liabilities	2,099,900	1,977,200
Billings in excess of costs and estimated earnings on uncompleted contracts	227,100	323,900
Deferred revenue	5,500	30,200
Payroll taxes payable		1,085,400
Customer deposits	6,300	16,400
Paycheck protection program liabilities	96,600	590,300
Short term notes	2,849,000	3,032,800
Short term notes and accrued interest - related party	188,600	208,100
Convertible notes	1,605,000	1,605,000
Current portion of long term debt and capital lease obligations	525,200	523,900
Current portion of lease liabilities	52,700	78,100
Total Current Liabilities	8,353,400	10,580,500
Lease liabilities net of current portion	294,700	334,700
Long term debt and capital lease obligations, net of current portion	1,376,000	30,300
Total Liabilities	10,024,100	10,945,500
Commitments and contingencies
Stockholders’ deficit
Preferred stock; $.001 par value; 5,000,000 shares authorized; -0- shares issued
Common stock; $.001 par value; 70,000,000 shares authorized; 65,088,575 and 65,088,575 shares issued, issuable ** and outstanding September 30, 2021 and December 31, 2020, respectively	65,100	65,100
Common stock issuable	25,000	25,000
Additional paid-in capital	22,973,800	22,961,200
Stock Subscription receivable	(25,000)	(25,000)
Accumulated deficit	(28,908,600)	(29,693,700)
Total stockholders’ deficit	(5,869,700)	(6,667,400)
Non-controlling interest	(1,851,500)	(2,061,400)
Total Deficit	(7,721,200)	(8,728,800)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 2,302,900	$ 2,216,700
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)		Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Allowance for doubtful accounts		$ 800	$ 11,800
Preferred stock, par value		$ 0.001	$ 0.001
Preferred stock, shares authorized		5,000,000	5,000,000
Preferred stock, shares issued		0	0
Common Stock, Par or Stated Value Per Share			$ 0.001
Common Stock, Shares Authorized			70,000,000
Common Stock, Shares, Issued		65,088,575	65,088,575
Common stock, issuable, shares	[1]	65,088,575	65,088,575
Common Stock, Shares, Outstanding		65,088,575	65,088,575
Shares issuable		2,985,000	3,185,000
[1]	Includes 2,985,000 3,185,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue:
Total revenue	$ 1,234,300	$ 907,900	$ 2,899,500	$ 2,495,400
Operating expenses:
Products costs	802,300	623,400	1,885,900	1,573,200
Solid waste costs	7,400	9,700	22,200	43,000
General and administrative expenses	198,400	224,100	818,600	881,800
Salaries and related expenses	170,700	342,800	608,500	958,700
Total operating expenses	1,178,800	1,200,000	3,335,200	3,456,700
Income (loss) from operations	55,500	(292,100)	(435,700)	(961,300)
Other income (expense):
Interest expense	(181,500)	(225,800)	(556,600)	(599,300)
Gain on abandonment	1,458,000		1,458,000
Gain on debt extinguishment	213,200		213,200
Other	(5,800)	(1,200)	24,000	(4,900)
Total non-operating income (expense), net	1,483,900	(227,000)	1,138,600	(604,200)
Income (loss) from continuing operations	1,539,400	(519,100)	702,900	(1,565,500)
Income (loss) from discontinued operations, net of tax	425,900	(136,600)	292,100	(344,800)
Net income (loss)	1,965,300	(655,700)	995,000	(1,910,300)
Less: Net income (loss) attributable to non-controlling interest	251,000	(30,700)	210,000	(96,000)
Net income (loss) attributable to SEER common stockholders	$ 1,714,300	$ (625,000)	$ 785,000	$ (1,814,300)
Basic earnings per share
Income (loss) from continuing operations, per share	$ 0.02	$ (0.01)	$ 0.01	$ (0.02)
Income (loss) from discontinued operations, per share	0.01	0	0	(0.01)
Net income (loss) per share, basic	0.03	(0.01)	0.01	(0.03)
Fully diluted earnings per share
Income (loss) from continuing operations, per share	0.02	(0.01)	0.01	(0.02)
Income (loss) from discontinued operations, per share	0.01	0	0	(0.01)
Net income (loss) per share, diluted	$ 0.03	$ (0.01)	$ 0.01	$ (0.03)
Weighted average shares outstanding – basic	65,088,575	64,200,640	64,996,267	63,865,814
Weighted average shares outstanding – diluted	65,178,575	64,200,640	65,086,267	63,865,814
Product [Member]
Revenue:
Total revenue	$ 1,176,100	$ 849,700	$ 2,724,800	$ 2,320,700
Solid Waste [Member]
Revenue:
Total revenue	$ 58,200	$ 58,200	$ 174,700	$ 174,700

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Subscribed [Member]	Stock Subscription Receivable [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2019		$ 62,600	$ 22,651,100	$ 25,000	$ (25,000)	$ (26,964,300)	$ (2,026,700)	$ (6,277,300)
Balance, shares at Dec. 31, 2019		62,591,100
Issuance of common stock upon debt penalty		$ 300	32,800					33,100
Issuance of common stock upon debt penalty,shares		352,500
Stock-based compensation			8,300					8,300
Allocated value of common stock and warrants related to debt			5,500					5,500
Net income (loss)						(626,100)	(27,300)	(653,400)
Balance at Mar. 31, 2020		$ 62,900	22,697,700	25,000	(25,000)	(27,590,400)	(2,054,000)	(6,883,800)
Balance, shares at Mar. 31, 2020		62,943,600
Balance at Dec. 31, 2019		$ 62,600	22,651,100	25,000	(25,000)	(26,964,300)	(2,026,700)	(6,277,300)
Balance, shares at Dec. 31, 2019		62,591,100
Net income (loss)								(1,910,300)
Balance at Sep. 30, 2020		$ 64,500	22,825,600	25,000	(25,000)	(28,778,600)	(2,122,700)	(8,011,200)
Balance, shares at Sep. 30, 2020		64,498,600
Balance at Mar. 31, 2020		$ 62,900	22,697,700	25,000	(25,000)	(27,590,400)	(2,054,000)	(6,883,800)
Balance, shares at Mar. 31, 2020		62,943,600
Issuance of common stock upon debt penalty		$ 400	41,200					41,600
Issuance of common stock upon debt penalty,shares		390,000
Stock-based compensation			1,200					1,200
Net income (loss)						(563,200)	(38,000)	(601,200)
Balance at Jun. 30, 2020		$ 63,300	22,740,100	25,000	(25,000)	(28,153,600)	(2,092,000)	(7,442,200)
Balance, shares at Jun. 30, 2020		63,333,600
Issuance of common stock upon debt penalty		$ 400	50,300					50,700
Issuance of common stock upon debt penalty,shares		390,000
Stock-based compensation			4,700					4,700
Allocated value of common stock and warrants related to debt		$ 800	30,500					31,300
Allocated value of common stock and warrants related to debt, shares		775,000
Net income (loss)						(625,000)	(30,700)	(655,700)
Balance at Sep. 30, 2020		$ 64,500	22,825,600	25,000	(25,000)	(28,778,600)	(2,122,700)	(8,011,200)
Balance, shares at Sep. 30, 2020		64,498,600
Balance at Dec. 31, 2020		$ 65,100	22,961,200	25,000	(25,000)	(29,693,700)	(2,061,400)	(8,728,800)	[1]
Balance, shares at Dec. 31, 2020		65,088,600
Issuance of common stock upon debt penalty
Stock-based compensation			4,700					4,700
Allocated value of common stock and warrants related to debt
Net income (loss)						(317,600)	(12,900)	(330,500)
Balance at Mar. 31, 2021		$ 65,100	22,965,900	25,000	(25,000)	(30,011,300)	(2,074,300)	(9,054,600)
Balance, shares at Mar. 31, 2021		65,088,600
Balance at Dec. 31, 2020		$ 65,100	22,961,200	25,000	(25,000)	(29,693,700)	(2,061,400)	(8,728,800)	[1]
Balance, shares at Dec. 31, 2020		65,088,600
Net income (loss)								995,000
Balance at Sep. 30, 2021		$ 65,100	22,973,800	25,000	(25,000)	(28,908,600)	(1,851,500)	(7,721,200)
Balance, shares at Sep. 30, 2021		65,088,600
Balance at Mar. 31, 2021		$ 65,100	22,965,900	25,000	(25,000)	(30,011,300)	(2,074,300)	(9,054,600)
Balance, shares at Mar. 31, 2021		65,088,600
Issuance of common stock upon debt penalty
Stock-based compensation			4,800					4,800
Net income (loss)						(611,600)	(28,200)	(639,800)
Balance at Jun. 30, 2021		$ 65,100	22,970,700	25,000	(25,000)	(30,622,900)	(2,102,500)	(9,689,600)
Balance, shares at Jun. 30, 2021		65,088,600
Stock-based compensation			3,100					3,100
Allocated value of common stock and warrants related to debt
Net income (loss)						1,714,300	251,000	1,965,300
Balance at Sep. 30, 2021		$ 65,100	$ 22,973,800	$ 25,000	$ (25,000)	$ (28,908,600)	$ (1,851,500)	$ (7,721,200)
Balance, shares at Sep. 30, 2021		65,088,600
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Income (loss) from continuing operations	$ 702,900	$ (1,565,500)
Income (loss) from discontinued operations	292,100	(344,800)
Net income (loss)	995,000	(1,910,300)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	102,400	131,700
Stock-based compensation expense	12,600	14,200
Non-cash expense for interest, common stock issued for debt penalty		125,400
Provision for doubtful accounts receivable	(200)	(10,800)
Gain on abandonment of subsidiary	(1,458,000)
Non-cash expense for interest, accretion of debt discount	29,900	60,100
Gain on debt distinguishment – PPP Loan	(623,800)
Gain on disposition of assets	(229,300)
Changes in operating assets and liabilities:
Accounts receivable	(158,700)	223,900
Costs in excess of billings on uncompleted contracts	(116,900)	(67,100)
Inventory	(21,900)	(136,300)
Prepaid expenses and other assets	66,500	39,500
Accounts payable, accrued liabilities, and customer deposits	105,700	220,000
Billings in excess of revenue on uncompleted contracts	(96,800)	(15,000)
Deferred revenue	(24,700)	(24,700)
Payroll taxes payable		24,900
Net cash used in operating activities	(1,418,200)	(1,324,500)
Cash flows from investing activities:
Purchase of property and equipment	(3,000)	(131,600)
Proceeds from the sale of fixed assets	192,100
Net cash provided (used) by investing activities	189,100	(131,600)
Cash flows from financing activities:
Payments of notes and capital lease obligations	(130,400)	(173,900)
Payments of short-term notes - related party	(40,000)
Proceeds from short-term notes - related party	10,000
Proceeds from short-term and long-term debt	1,335,000	882,200
Proceeds from paycheck protection program	130,100	590,300
Net cash provided by financing activities	1,304,700	1,298,600
Net increase (decrease) in cash	75,600	(157,500)
Cash at the beginning of period	47,300	354,700
Cash at the end of period	122,900	197,200
Supplemental disclosures of cash flow information:
Cash paid for interest	47,700	21,200
Financing of prepaid insurance premiums	52,400	94,700
Non-cash repayment of debt	188,900
Non-cash repayment of debt - PPP Loan	213,200
Non-cash repayment of debt – PPP Loan, discontinued operations	410,600
Non-cash payment of interest	$ 22,500

ORGANIZATION AND FINANCIAL COND

ORGANIZATION AND FINANCIAL CONDITION	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND FINANCIAL CONDITION	ORGANIZATION AND FINANCIAL CONDITION Organization and Going Concern Strategic Environmental & Energy Resources, Inc. (“SEER,” or the “Company”), a Nevada corporation, is a provider of next-generation clean-technologies, waste management innovations and related services. SEER has two wholly owned operating subsidiaries and three 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 two wholly owned subsidiaries include: 1) MV, LLC (d/b/a MV Technologies) (“MV”), designs and builds biogas conditioning solutions for the production of renewable natural gas, odor control systems and natural gas vapor capture primarily for landfill operations, waste-water treatment facilities, oil and gas fields, refineries, municipalities and food, beverage & agriculture operations throughout the U.S.; 2) Strategic Environmental Materials, LLC, (“SEM”), a materials technology company focused on development of cost-effective chemical absorbents. The Company had a third wholly owned subsidiary, REGS, LLC (d/b/a Resource Environmental Group Services (“REGS”)), which was discarded and abandoned September 1, 2021, and all operations included in discontinued operations (See Note 17). The two majority-owned subsidiaries include 1) Paragon Waste Solutions, LLC (“PWS”), and 2) PelleChar, LLC (“PelleChar”). PWS is currently owned 54 51 PWS has and continues to develop 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 PelleChar was established in September 2018 and is owned 51 Principals of Consolidation The accompanying consolidated financial statements include the accounts of SEER, its wholly owned subsidiaries, SEM, MV and REGS (no longer operational), and its majority-owned subsidiaries PWS and PelleChar, 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 $ 28.9 million as of September 30, 2021, and $ 29.7 million as of December 31, 2020. For the nine months ended September 30, 2021, the Company incurred net income approximately $ 1.0 million and 2020, the Company incurred a net loss of approximately $ 1.9 million. The Company had a working capital deficit of approximately $ 7.3 million as of September 30, 2021, and a working capital deficit of $ 9.8 million as of December 31, 2020. These factors raise substantial doubt about the ability of the Company to continue to operate as a going concern. Realization of a major portion of the Company’s assets as of September 30, 2021, is dependent upon continued operations. The Company is dependent on generating additional revenue or obtaining adequate capital to fund operating losses until it becomes profitable. For the nine months ended September 30, 2021, the Company raised approximately $ 1.5 0.2 1.3 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 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 15, 2021, for the year ended December 31, 2020.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
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 Revenue is recognized under FASB guidelines, which 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. (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 $ 0 Inventories Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY September 30, December 31, (Unaudited) Finished goods $ 106,800 $ 158,100 Work in process 8,600 88,800 Raw materials 2,000 3,300 Inventories $ 117,400 $ 250,200 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 nine months ended September 30, 2021, and 2020 the Company recognized no The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No The Company has filed federal and state tax returns through December 31, 2020. The tax periods for the years ending December 31, 2017, through 2020 are open to examination by federal and state authorities.

REVENUE

REVENUE	9 Months Ended
	Sep. 30, 2021
Revenue:
REVENUE	NOTE 3 – REVENUE 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, the Company 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, the Company found no change in the manner product revenue is recognized. 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. The Company includes 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. 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 (Unaudited) SCHEDULE OF DISAGGREGATION OF REVENUE Environmental Solutions Solid Waste Total Three months ended September 30, 2021 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 918,700 - $ 918,700 Media sales 257,400 - 257,400 Licensing fees - 8,200 8,200 Operating fees - - - Management fees - 50,000 50,000 Total Revenue $ 1,176,100 $ 58,200 $ 1,234,300 Environmental Solutions Solid Waste Total Three months ended September 30, 2020 Environmental Solutions Solid Waste Total Sources of Revenue Product sales (1) 698,900 - 698,900 Media sales 293,100 - 293,100 Licensing fees - 8,200 8,200 Operating fees - - - Management fees - 50,000 50,000 Total Revenue $ 992,000 $ 58,200 $ 1,050,200 (1) Includes $ 142,300 Environmental Solutions Solid Waste Total Nine months ended September 30, 2021 Environmental Solutions Solid Waste Total Sources of Revenue Product sales (2) $ 2,202,600 - $ 2,202,600 Media sales 699,400 - 699,400 Licensing fees - 24,700 24,700 Operating fees - - - Management fees - 150,000 150,000 Total Revenue $ 2,902,000 $ 174,700 $ 3,076,700 (2) Includes $ 177,200 Environmental Solutions Solid Waste Total Nine months ended September 30, 2020 Environmental Solutions Solid Waste Total Sources of Revenue Product sales (3) $ 1,676,600 - $ 1,676,600 Media sales 815,500 - 815,500 Licensing fees - 24,700 24,700 Operating fees - - - Management fees - 150,000 150,000 Total Revenue $ 2,492,100 $ 174,700 $ 2,666,800 (3) Includes $ 171,400 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: SCHEDULE OF CONTRACT BALANCES Contract Liabilities Accounts Receivable, net Revenue Contract Assets Revenue Contract Liabilities Deferred Revenue Deferred Revenue Balance as of September 30, 2021 $ 534,400 $ 123,700 $ 227,100 $ 5,500 $ - Balance as of December 31, 2020 375,600 6,800 323,900 30,200 - Increase (Decrease) $ 158,800 $ 116,900 $ (96,800 ) $ (24,700 ) $ - 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 September 30, 2021, the aggregate amount of the transaction price allocated to the remaining performance obligations was approximately $ 1.0 100 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.

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	9 Months Ended
	Sep. 30, 2021
Prepaid Expenses And Other Current Assets
PREPAID EXPENSES AND OTHER CURRENT ASSETS	NOTE 4 – PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets are assets and payments previously made, that benefit future periods. The balance as of September 30, 2021, includes Employee Retention Tax Credit (“ERTC”) program from the U.S Treasury, as part of the COVID-19 stimulus package. The ERTC program refunds a portion of taxes paid for payroll. We accrued the amounts that we qualify for, and this reduced our salaries and related expenses during the quarter applied for and approved. Prepaid and other current assets comprised of the following: SCHEDULE OF PREPAID AND OTHER CURRENT ASSETS September 30, December 31, 2021 2020 (Unaudited) Prepaid expenses $ 75,100 $ 110,600 ERTC credits 78,300 - Total prepaid expenses and other current assets $ 153,400 $ 110,600

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT September 30, 2021 December 31, 2020 (Unaudited) Field and shop equipment $ 599,600 $ 1,282,700 Vehicles 72,500 476,900 Waste destruction equipment, placed in service 553,300 553,300 Furniture and office equipment 342,400 345,700 Leasehold improvements 36,200 36,200 Building and improvements 21,200 21,200 Land 162,900 162,900 Property and equipment, gross 1,788,100 2,878,900 Less: accumulated depreciation and amortization (1,317,100 ) (2,330,900 ) Property and equipment, net $ 471,000 $ 548,000 Depreciation expense for the three months ended September 30, 2021, and 2020 was $ 26,800 33,700 20,400 26,500 6,400 7,200 Depreciation expense for the nine months ended September 30, 2021, and 2020 was $ 80,000 107,600 60,700 72,200 19,300 35,300 Depreciation expense on leased CoronaLux™ units included in depreciation and amortization above is $ 0 29,200 Property and equipment included the following amounts for leases that have been capitalized at: SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED September 30, 2021 December 31, 2020 (Unaudited) Vehicles, field and shop equipment $ 10,200 $ 10,200 Less: accumulated amortization (10,200 ) (10,200 ) Property and equipment for leases capitalized $ - $ -

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 6 – INTANGIBLE ASSETS Intangible assets were comprised of the following: SCHEDULE OF INTANGIBLE ASSETS September 30, 2021 (Unaudited) Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (874,800 ) 147,100 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (972,200 ) $ 424,900 December 31, 2020 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (852,400 ) 169,500 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (949,800 ) $ 447,300 The estimated useful lives of the intangible assets range from seven to ten years. 6,400 8,000 22,400 24,100

LEASES

LEASES	9 Months Ended
	Sep. 30, 2021
Leases
LEASES	NOTE 7 – LEASES The Company has entered into operating leases primarily for real estate. These leases have terms which range from 1 to 8 years, and often include one or more options to renew. These renewal terms can extend the lease term from 1 year to month-to-month and are included in the lease term when it is reasonably certain that the Company will exercise the option. These operating leases are included in “Right of use assets” on the Company’s September 30, 2021, Consolidated Balance Sheets and represent the Company’s right to use the underlying asset for the lease term. The Company’s obligation to make lease payments are included in “Current portion of lease liabilities” and “Lease liabilities net of current portion” on the Company’s September 30, 2021, Consolidated Balance Sheets. Based on the present value of the lease payments for the remaining lease term of the Company’s existing leases, the Company recognized right-of-use assets of approximately $ 226,600 and lease liabilities for operating leases of approximately $ 246,100 on January 1, 2019, when the new lease standard was effective. Operating lease right-of-use assets and liabilities commencing after January 1, 2019, are recognized at commencement date based on the present value of lease payments over the lease term. As of September 30, 2021, total right-of-use assets and operating lease liabilities were approximately $ 425,000 and $ 457,400 , respectively. All operating lease expense is recognized on a straight-line basis over the lease term. In the nine months ended September 30, 2021, the Company recognized approximately $ 93,700 in operating lease costs for right-of-use assets. Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments. The Company has certain contracts for real estate which may contain lease and non-lease components which it has elected to treat as a single lease component. Information related to the Company’s right-of-use assets and related lease liabilities were as follows (Unaudited): SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES 2021 2020 Nine Months Ended September 30, 2021 2020 Cash paid for operating lease liabilities $ 210,200 $ 234,600 Right-of-use assets obtained in exchange for new operating lease obligations - 59,100 Weighted-average remaining lease term 59 7 Weighted-average discount rate 10 % 10 % Maturities of lease liabilities as of September 30, 2021, were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2022 $ 85,100 2023 87,600 2024 90,300 2025 93,000 2026 87,600 Thereafter - Lease liabilities 443,600 Less imputed interest (96,400 ) Total lease liabilities 347,200

ACCRUED LIABILITIES

ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	NOTE 8 – ACCRUED LIABILITIES Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES September 30, December 31, 2021 2020 (Unaudited) Accrued compensation and related taxes $ 127,800 $ 486,400 Accrued interest 1,641,700 1,170,500 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 39,200 34,000 Other 141,200 136,300 Total Accrued Liabilities $ 2,099,900 $ 1,977,200

UNCOMPLETED CONTRACTS

UNCOMPLETED CONTRACTS	9 Months Ended
	Sep. 30, 2021
Contractors [Abstract]
UNCOMPLETED CONTRACTS	NOTE 9 – UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS September 30, December 31, 2021 2020 (Unaudited) Revenue recognized $ 892,900 $ 102,700 Less: billings to date (769,200 ) (95,900 ) Costs and estimated earnings in excess of billings on uncompleted contracts 123,700 6,800 Billings to date 806,000 1,716,800 Revenue recognized (578,900 ) (1,392,900 ) Revenue contract liabilities $ 227,100 $ 323,900

INVESTMENT IN PARAGON WASTE SOL

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	9 Months Ended
	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	NOTE 10 – INVESTMENT IN PARAGON WASTE SOLUTIONS LLC Since its inception through September 30, 2021, the Company has provided approximately $ 6.4 Payments received for non-refundable licensing and placement fees have been recorded as deferred revenue in the accompanying consolidated balance sheets. The balance as of September 30, 2021, and December 31, 2020, are $ 38,400 63,100

PAYROLL TAXES PAYABLE

PAYROLL TAXES PAYABLE	9 Months Ended
	Sep. 30, 2021
Payroll Taxes Payable
PAYROLL TAXES PAYABLE	NOTE 11 – PAYROLL TAXES PAYABLE In 2009 and 2010, REGS, a former 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. In 2010 the IRS filed notices of federal tax liens against certain of REGS assets in order to secure certain tax obligations. The IRS is to release this lien if and when REGS pays the full amount due. Two of the officers of REGS also have liability exposure for a portion of the taxes if REGS does not pay the liability. As of September 30, 2021, as a result of the abandonment of REGS, there was no outstanding payroll liabilities as of September 30, 2021. The outstanding balance due to the IRS by REGS at December 31, 2020 was $ 1,085,400 , respectively. Other than this prior outstanding payroll tax matter, which was owed exclusively by REGS, and arose in 2009 and 2010, all state and federal payroll taxes have been paid by the Company in a timely manner.

DEBT

DEBT	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
DEBT	NOTE 12 – DEBT Debt as of September 30, 2021 (Unaudited), and December 31, 2020, was comprised of the following: SCHEDULE OF DEBT Paycheck protection program Short term notes Convertible notes, unsecured Current portion of long-term debt and capital lease obligations Long term debt and capital lease obligations Total Balance December 31, 2020 $ 590,300 $ 3,032,800 $ 1,605,000 $ 523,900 $ 30,300 (5) $ 5,782,300 Increase in borrowing 130,100 (1) 52,400 (2) - - 1,335,000 (3) 1,517,500 Principal reductions (623,800 ) (236,200 ) - - (17,900 )(5) (877,900 ) Long term debt to current - - - 1,300 (1,300 ) - Amortization of debt discount - - - - 29,900 29,900 Balance September 30, 2021 $ 96,600 $ 2,849,000 (4) $ 1,605,000 $ 525,200 $ 1,376,000 $ 6,451,800 (1) Paycheck Protection Program (“PPP”) draw #2, received the first quarter of 2021. (2) Unsecured note payable insurance premium financing, interest at approximately 5.1 5,400 November 1, 2021 (3) A) Unsecured note payable of $ 150,000 8 January 18, 2026 8,400 8,400 500,000 8 January 18, 2026 26,300 26,300 185,000 8 January 18, 2026 5,200 5,200 500,000 8 August 5, 2026 5,800 5,800 (4) The balance consists of $ 2,410,200 438,800 (5) Secured notes.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13 – RELATED PARTY TRANSACTIONS Notes payable and accrued interest, related parties Related parties accrued interest due to certain related parties are as follows: SCHEDULE OF RELATED PARTIES, NOTES PAYABLE AND ACCRUED INTEREST September 30, December 31, 2021 2020 (Unaudited) Short term notes $ 125,000 $ 155,000 Accrued interest 63,600 53,100 Total short-term notes and accrued interest - Related parties $ 188,600 $ 208,100 On January 6, 2021, the Company signed a $ 10,000 8 250 250

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
EQUITY TRANSACTIONS	NOTE 14 – EQUITY TRANSACTIONS 2021 Common Stock Transactions During the nine months ended September 30, 2021, no new equity transactions have occurred. 2020 Common Stock Transactions During the nine months ended September 30, 2020, the Company issued 1,132,500 .001 125,400 During the nine months ended September 30, 2020, the Company issued 575,000 .001 60,500 During the nine months ended September 30, 2020, the Company issued 200,000 .001 20,000 During the nine months ended September 30, 2020, the Company issued options to purchase 60,000 0.001 0.10 134 0.29 3.0 3,500 During the nine months ended September 30, 2020, the Company issued options to purchase 30,000 0.001 0.10 134 0.30 3.0 2,000 Non-controlling Interest The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS and 49% non-controlling equity interest in PelleChar.

CUSTOMER CONCENTRATIONS

CUSTOMER CONCENTRATIONS	9 Months Ended
	Sep. 30, 2021
Risks and Uncertainties [Abstract]
CUSTOMER CONCENTRATIONS	NOTE 15 – CUSTOMER CONCENTRATIONS The Company had sales from operations to two and one customers, for the nine months ended September 30, 2021, and 2020 that surpassed the 10 % threshold of total revenue, respectively. In total, these customers represented approximately 32 % and 17 % of our total sales, respectively. 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 customers for non-financial related issues.

NET GAIN OR LOSS PER SHARE

NET GAIN OR LOSS PER SHARE	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
NET GAIN OR LOSS PER SHARE	NOTE 16 – NET GAIN OR LOSS PER SHARE Basic net gain or loss per share is computed by dividing net gain or loss attributable to common shareholders by the weighted average number of common shares outstanding. Diluted net gain or 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 three and nine months ended September 30, 2021, 90,000 options were potentially dilutive securities as they were in the money. For three and nine months ended September 30, 2020, all potentially dilutive securities have been excluded from the diluted share calculations because they were anti-dilutive as a result of the net losses incurred for the respective period, or were dilutive, but the exercise prices were above the stock price for the entire period, deeming them not to be converted, or exercised during the period. Accordingly, basic shares equal diluted shares for all periods presented. Potentially dilutive securities were comprised of the following (unaudited): SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2021 2020 Nine Months Ended September 30, 2021 2020 Warrants 221,000 521,000 Options 1,500,000 1,665,000 Convertible notes payable, including accrued interest 3,020,100 2,818,800 Potentially dilutive securities 4,741,100 5,004,800

ABANDONMENT OF SUBSIDIARY

ABANDONMENT OF SUBSIDIARY	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
ABANDONMENT OF SUBSIDIARY	NOTE 17 – ABANDONMENT OF SUBSIDIARY On September 1, 2021, the Company’s board of directors, by unanimous consent, adopted a resolution to abandon the Company’s wholly owned subsidiary, REGS, LLC. The abandonment resulted in a gain to the Company of approximately $ 1.5 Major classes of line items constituting pretax income (loss) on discontinued operations: SCHEDULE OF DISPOSAL GROUPS, INCLUDING DISCONTINUED OPERATIONS For the three months ended For the nine months ended September 30, September 30, 2021 2020 2021 2020 Services revenue $ - $ 142,300 $ 177,200 $ 171,400 Services costs (55,800 ) (192,600 ) (314,900 ) (368,400 ) General and administrative expenses (22,900 ) (26,200 ) (40,800 ) (79,900 ) Salaries and related expenses (51,200 ) (72,500 ) (150,800 ) (254,100 ) Other income (expense) 145,200 12,400 210,800 186,200 Gain on debt extinguishment 410,600 - 410,600 - Total expenses 425,900 (278,900 ) 114,900 (516,200 ) Operating income (loss) 425,900 (136,600 ) 292,100 (344,800 ) Income tax benefit - - - - Total income (loss) from discontinued operations $ 425,900 $ (136,600 ) $ 292,100 $ (344,800 ) The net assets and liabilities disposed of, resulting in the gain on the abandonment, are summarized in the following table: Three and Nine September 30, 2021 Assets, net (18,900 ) Liabilities - Other, net including intercompany assets 391,500 IRS payroll tax liability 1,085,400 Gain on abandonment 1,458,000

SEGMENT INFORMATION AND MAJOR C

SEGMENT INFORMATION AND MAJOR CUSTOMERS	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
SEGMENT INFORMATION AND MAJOR CUSTOMERS	NOTE 18 – SEGMENT INFORMATION AND MAJOR CUSTOMERS The Company currently has identified two segments as follows: MV, SEM, PelleChar Environmental Solutions PWS Solid Waste The composition of our reportable segments is consistent with that used by our chief decision makers to evaluate performance and allocate resources. All of our operations are located in the U.S. The Company has 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 and nine months ended September 30, 2021 (Unaudited), and 2020 is as follows: SCHEDULE OF SEGMENT INFORMATION Solutions Waste Corporate Total Three Months ended September 30, 2021 Environmental Solid Solutions Waste Corporate Total Revenue $ 1,176,100 $ 58,200 $ - $ 1,234,300 Depreciation and amortization (1) 17,500 8,500 7,200 33,200 Interest expense 1,200 300 180,000 181,500 Stock-based compensation - - 3,100 3,100 Net income (loss) (2) 1,388,900 543,800 32,600 1,965,300 Capital expenditures (cash and noncash) - - - - Total assets $ 1,463,400 $ 306,500 $ 533,000 $ 2,302,900 Solutions Waste Corporate Total 2020 Environmental Solid Solutions Waste Corporate Total Revenue $ 849,700 $ 58,200 $ - $ 907,900 Depreciation and amortization (1) 30,500 13,100 14,200 57,800 Interest expense 1,800 100 223,900 225,800 Stock-based compensation - - - - Net income (loss) (2) (109,200 ) (55,600 ) (490,900 ) (655,700 ) Capital expenditures (cash and noncash) 67,100 - - 67,100 Total assets $ 1,852,000 $ 306,700 $ 645,700 $ 2,804,400 Solutions Waste Corporate Total Nine months ended September 30, 2021 Environmental Solid Solutions Waste Corporate Total Revenue $ 2,724,800 $ 174,700 $ - $ 2,899,500 Depreciation and amortization (1) 51,800 25,500 25,100 102,400 Interest expense 3,900 300 552,400 556,600 Stock-based compensation - - 12,600 12,600 Net income (loss) (2) 1,425,000 466,000 (896,000 ) 995,000 Capital expenditures (cash and noncash) - - - - Total assets $ 1,463,400 $ 306,500 $ 533,000 $ 2,302,900 Solutions Waste Corporate Total 2020 Environmental Solid Solutions Waste Corporate Total Revenue $ 2,320,700 $ 174,700 $ - $ 2,495,400 Depreciation and amortization (1) 57,800 32,500 41,400 131,700 Depreciation and amortization 57,800 32,500 41,400 131,700 Interest expense 5,900 100 593,300 599,300 Stock-based compensation - - 14,200 14,200 Net income (loss) (2) (240,300 ) (188,500 ) (1,481,500 ) (1,910,300 ) Capital expenditures (cash and noncash) 131,600 - - 131,600 Total assets $ 1,852,000 $ 306,700 $ 645,700 $ 2,804,400 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles (2) The environmental solutions segment contains the total net income (loss) from discontinued operations

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
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 Revenue is recognized under FASB guidelines, which 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. (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 $ 0
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY September 30, December 31, (Unaudited) Finished goods $ 106,800 $ 158,100 Work in process 8,600 88,800 Raw materials 2,000 3,300 Inventories $ 117,400 $ 250,200
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 nine months ended September 30, 2021, and 2020 the Company recognized no The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No The Company has filed federal and state tax returns through December 31, 2020. The tax periods for the years ending December 31, 2017, through 2020 are open to examination by federal and state authorities.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SCHEDULE OF INVENTORY	Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY September 30, December 31, (Unaudited) Finished goods $ 106,800 $ 158,100 Work in process 8,600 88,800 Raw materials 2,000 3,300 Inventories $ 117,400 $ 250,200

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue:
SCHEDULE OF DISAGGREGATION OF REVENUE	Disaggregation of Revenue (Unaudited) SCHEDULE OF DISAGGREGATION OF REVENUE Environmental Solutions Solid Waste Total Three months ended September 30, 2021 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 918,700 - $ 918,700 Media sales 257,400 - 257,400 Licensing fees - 8,200 8,200 Operating fees - - - Management fees - 50,000 50,000 Total Revenue $ 1,176,100 $ 58,200 $ 1,234,300 Environmental Solutions Solid Waste Total Three months ended September 30, 2020 Environmental Solutions Solid Waste Total Sources of Revenue Product sales (1) 698,900 - 698,900 Media sales 293,100 - 293,100 Licensing fees - 8,200 8,200 Operating fees - - - Management fees - 50,000 50,000 Total Revenue $ 992,000 $ 58,200 $ 1,050,200 (1) Includes $ 142,300 Environmental Solutions Solid Waste Total Nine months ended September 30, 2021 Environmental Solutions Solid Waste Total Sources of Revenue Product sales (2) $ 2,202,600 - $ 2,202,600 Media sales 699,400 - 699,400 Licensing fees - 24,700 24,700 Operating fees - - - Management fees - 150,000 150,000 Total Revenue $ 2,902,000 $ 174,700 $ 3,076,700 (2) Includes $ 177,200 Environmental Solutions Solid Waste Total Nine months ended September 30, 2020 Environmental Solutions Solid Waste Total Sources of Revenue Product sales (3) $ 1,676,600 - $ 1,676,600 Media sales 815,500 - 815,500 Licensing fees - 24,700 24,700 Operating fees - - - Management fees - 150,000 150,000 Total Revenue $ 2,492,100 $ 174,700 $ 2,666,800
SCHEDULE OF CONTRACT BALANCES	The opening and closing balances of the Company’s accounts receivables and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES Contract Liabilities Accounts Receivable, net Revenue Contract Assets Revenue Contract Liabilities Deferred Revenue Deferred Revenue Balance as of September 30, 2021 $ 534,400 $ 123,700 $ 227,100 $ 5,500 $ - Balance as of December 31, 2020 375,600 6,800 323,900 30,200 - Increase (Decrease) $ 158,800 $ 116,900 $ (96,800 ) $ (24,700 ) $ -

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	9 Months Ended
	Sep. 30, 2021
Prepaid Expenses And Other Current Assets
SCHEDULE OF PREPAID AND OTHER CURRENT ASSETS	SCHEDULE OF PREPAID AND OTHER CURRENT ASSETS September 30, December 31, 2021 2020 (Unaudited) Prepaid expenses $ 75,100 $ 110,600 ERTC credits 78,300 - Total prepaid expenses and other current assets $ 153,400 $ 110,600

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT September 30, 2021 December 31, 2020 (Unaudited) Field and shop equipment $ 599,600 $ 1,282,700 Vehicles 72,500 476,900 Waste destruction equipment, placed in service 553,300 553,300 Furniture and office equipment 342,400 345,700 Leasehold improvements 36,200 36,200 Building and improvements 21,200 21,200 Land 162,900 162,900 Property and equipment, gross 1,788,100 2,878,900 Less: accumulated depreciation and amortization (1,317,100 ) (2,330,900 ) Property and equipment, net $ 471,000 $ 548,000
SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED	Property and equipment included the following amounts for leases that have been capitalized at: SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED September 30, 2021 December 31, 2020 (Unaudited) Vehicles, field and shop equipment $ 10,200 $ 10,200 Less: accumulated amortization (10,200 ) (10,200 ) Property and equipment for leases capitalized $ - $ -

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	Intangible assets were comprised of the following: SCHEDULE OF INTANGIBLE ASSETS September 30, 2021 (Unaudited) Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (874,800 ) 147,100 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (972,200 ) $ 424,900 December 31, 2020 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (852,400 ) 169,500 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (949,800 ) $ 447,300

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2021
Leases
SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES	Information related to the Company’s right-of-use assets and related lease liabilities were as follows (Unaudited): SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES 2021 2020 Nine Months Ended September 30, 2021 2020 Cash paid for operating lease liabilities $ 210,200 $ 234,600 Right-of-use assets obtained in exchange for new operating lease obligations - 59,100 Weighted-average remaining lease term 59 7 Weighted-average discount rate 10 % 10 %
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	Maturities of lease liabilities as of September 30, 2021, were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2022 $ 85,100 2023 87,600 2024 90,300 2025 93,000 2026 87,600 Thereafter - Lease liabilities 443,600 Less imputed interest (96,400 ) Total lease liabilities 347,200

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES	Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES September 30, December 31, 2021 2020 (Unaudited) Accrued compensation and related taxes $ 127,800 $ 486,400 Accrued interest 1,641,700 1,170,500 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 39,200 34,000 Other 141,200 136,300 Total Accrued Liabilities $ 2,099,900 $ 1,977,200

UNCOMPLETED CONTRACTS (Tables)

UNCOMPLETED CONTRACTS (Tables)	9 Months Ended
	Sep. 30, 2021
Contractors [Abstract]
SCHEDULE OF UNCOMPLETED CONTRACTS	Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS September 30, December 31, 2021 2020 (Unaudited) Revenue recognized $ 892,900 $ 102,700 Less: billings to date (769,200 ) (95,900 ) Costs and estimated earnings in excess of billings on uncompleted contracts 123,700 6,800 Billings to date 806,000 1,716,800 Revenue recognized (578,900 ) (1,392,900 ) Revenue contract liabilities $ 227,100 $ 323,900

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	Debt as of September 30, 2021 (Unaudited), and December 31, 2020, was comprised of the following: SCHEDULE OF DEBT Paycheck protection program Short term notes Convertible notes, unsecured Current portion of long-term debt and capital lease obligations Long term debt and capital lease obligations Total Balance December 31, 2020 $ 590,300 $ 3,032,800 $ 1,605,000 $ 523,900 $ 30,300 (5) $ 5,782,300 Increase in borrowing 130,100 (1) 52,400 (2) - - 1,335,000 (3) 1,517,500 Principal reductions (623,800 ) (236,200 ) - - (17,900 )(5) (877,900 ) Long term debt to current - - - 1,300 (1,300 ) - Amortization of debt discount - - - - 29,900 29,900 Balance September 30, 2021 $ 96,600 $ 2,849,000 (4) $ 1,605,000 $ 525,200 $ 1,376,000 $ 6,451,800 (1) Paycheck Protection Program (“PPP”) draw #2, received the first quarter of 2021. (2) Unsecured note payable insurance premium financing, interest at approximately 5.1 5,400 November 1, 2021 (3) A) Unsecured note payable of $ 150,000 8 January 18, 2026 8,400 8,400 500,000 8 January 18, 2026 26,300 26,300 185,000 8 January 18, 2026 5,200 5,200 500,000 8 August 5, 2026 5,800 5,800 (4) The balance consists of $ 2,410,200 438,800 (5) Secured notes.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTIES, NOTES PAYABLE AND ACCRUED INTEREST	Related parties accrued interest due to certain related parties are as follows: SCHEDULE OF RELATED PARTIES, NOTES PAYABLE AND ACCRUED INTEREST September 30, December 31, 2021 2020 (Unaudited) Short term notes $ 125,000 $ 155,000 Accrued interest 63,600 53,100 Total short-term notes and accrued interest - Related parties $ 188,600 $ 208,100

NET GAIN OR LOSS PER SHARE (Tab

NET GAIN OR LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES	Potentially dilutive securities were comprised of the following (unaudited): SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2021 2020 Nine Months Ended September 30, 2021 2020 Warrants 221,000 521,000 Options 1,500,000 1,665,000 Convertible notes payable, including accrued interest 3,020,100 2,818,800 Potentially dilutive securities 4,741,100 5,004,800

ABANDONMENT OF SUBSIDIARY (Tabl

ABANDONMENT OF SUBSIDIARY (Tables)	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISPOSAL GROUPS, INCLUDING DISCONTINUED OPERATIONS	Major classes of line items constituting pretax income (loss) on discontinued operations: SCHEDULE OF DISPOSAL GROUPS, INCLUDING DISCONTINUED OPERATIONS For the three months ended For the nine months ended September 30, September 30, 2021 2020 2021 2020 Services revenue $ - $ 142,300 $ 177,200 $ 171,400 Services costs (55,800 ) (192,600 ) (314,900 ) (368,400 ) General and administrative expenses (22,900 ) (26,200 ) (40,800 ) (79,900 ) Salaries and related expenses (51,200 ) (72,500 ) (150,800 ) (254,100 ) Other income (expense) 145,200 12,400 210,800 186,200 Gain on debt extinguishment 410,600 - 410,600 - Total expenses 425,900 (278,900 ) 114,900 (516,200 ) Operating income (loss) 425,900 (136,600 ) 292,100 (344,800 ) Income tax benefit - - - - Total income (loss) from discontinued operations $ 425,900 $ (136,600 ) $ 292,100 $ (344,800 ) The net assets and liabilities disposed of, resulting in the gain on the abandonment, are summarized in the following table: Three and Nine September 30, 2021 Assets, net (18,900 ) Liabilities - Other, net including intercompany assets 391,500 IRS payroll tax liability 1,085,400 Gain on abandonment 1,458,000

SEGMENT INFORMATION AND MAJOR_2

SEGMENT INFORMATION AND MAJOR CUSTOMERS (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	Segment information for the three and nine months ended September 30, 2021 (Unaudited), and 2020 is as follows: SCHEDULE OF SEGMENT INFORMATION Solutions Waste Corporate Total Three Months ended September 30, 2021 Environmental Solid Solutions Waste Corporate Total Revenue $ 1,176,100 $ 58,200 $ - $ 1,234,300 Depreciation and amortization (1) 17,500 8,500 7,200 33,200 Interest expense 1,200 300 180,000 181,500 Stock-based compensation - - 3,100 3,100 Net income (loss) (2) 1,388,900 543,800 32,600 1,965,300 Capital expenditures (cash and noncash) - - - - Total assets $ 1,463,400 $ 306,500 $ 533,000 $ 2,302,900 Solutions Waste Corporate Total 2020 Environmental Solid Solutions Waste Corporate Total Revenue $ 849,700 $ 58,200 $ - $ 907,900 Depreciation and amortization (1) 30,500 13,100 14,200 57,800 Interest expense 1,800 100 223,900 225,800 Stock-based compensation - - - - Net income (loss) (2) (109,200 ) (55,600 ) (490,900 ) (655,700 ) Capital expenditures (cash and noncash) 67,100 - - 67,100 Total assets $ 1,852,000 $ 306,700 $ 645,700 $ 2,804,400 Solutions Waste Corporate Total Nine months ended September 30, 2021 Environmental Solid Solutions Waste Corporate Total Revenue $ 2,724,800 $ 174,700 $ - $ 2,899,500 Depreciation and amortization (1) 51,800 25,500 25,100 102,400 Interest expense 3,900 300 552,400 556,600 Stock-based compensation - - 12,600 12,600 Net income (loss) (2) 1,425,000 466,000 (896,000 ) 995,000 Capital expenditures (cash and noncash) - - - - Total assets $ 1,463,400 $ 306,500 $ 533,000 $ 2,302,900 Solutions Waste Corporate Total 2020 Environmental Solid Solutions Waste Corporate Total Revenue $ 2,320,700 $ 174,700 $ - $ 2,495,400 Depreciation and amortization (1) 57,800 32,500 41,400 131,700 Depreciation and amortization 57,800 32,500 41,400 131,700 Interest expense 5,900 100 593,300 599,300 Stock-based compensation - - 14,200 14,200 Net income (loss) (2) (240,300 ) (188,500 ) (1,481,500 ) (1,910,300 ) Capital expenditures (cash and noncash) 131,600 - - 131,600 Total assets $ 1,852,000 $ 306,700 $ 645,700 $ 2,804,400

ORGANIZATION AND FINANCIAL CO_2

ORGANIZATION AND FINANCIAL CONDITION (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	[1]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Retained Earnings (Accumulated Deficit)	$ 28,908,600		$ 29,693,700
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	1,000,000	$ (1,900,000)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(1,000,000)	1,900,000
Working capital deficit	7,300,000	9,800,000
Proceeds from issuance of short-term and long-term debt	1,500,000
Payments of principal on short term notes and capital leases	200,000
Net cash provided by financing activities	$ 1,304,700	$ 1,298,600
Paragon Waste Solutions, LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage ownership	54.00%
Pelle Char LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage ownership	51.00%
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Finished goods	$ 106,800	$ 158,100
Work in process	8,600	88,800
Raw materials	2,000	3,300
Inventories	$ 117,400	$ 250,200	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Accounting Policies [Abstract]
Research and development expenses	$ 0	$ 0
Adjustment for uncertain tax positions	0	0
Interest and penalties related to uncertain tax positions	$ 0	$ 0

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020		Sep. 30, 2021		Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Total Revenue	$ 1,234,300	$ 1,050,200		$ 3,076,700		$ 2,666,800
Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	918,700	698,900	[1]	2,202,600	[2]	1,676,600	[3]
Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	257,400	293,100		699,400		815,500
Licensing Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	8,200	8,200		24,700		24,700
Operating Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Management Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	50,000	50,000		150,000		150,000
Environmental Solutions [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	1,176,100	992,000		2,902,000		2,492,100
Environmental Solutions [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	918,700	698,900	[1]	2,202,600	[2]	1,676,600	[3]
Environmental Solutions [Member] | Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	257,400	293,100		699,400		815,500
Environmental Solutions [Member] | Licensing Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Environmental Solutions [Member] | Operating Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Environmental Solutions [Member] | Management Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Solid Waste [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	58,200	58,200		174,700		174,700
Solid Waste [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue			[1]		[2]		[3]
Solid Waste [Member] | Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Solid Waste [Member] | Licensing Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	8,200	8,200		24,700		24,700
Solid Waste [Member] | Operating Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Solid Waste [Member] | Management Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	$ 50,000	$ 50,000		$ 150,000		$ 150,000
[1]	Includes $ 142,300
[2]	Includes $ 177,200
[3]	Includes $ 171,400

SCHEDULE OF DISAGGREGATION OF_2

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue:
Discontinued operation, revenue		$ 142,300	$ 177,200	$ 171,400

SCHEDULE OF CONTRACT BALANCES (

SCHEDULE OF CONTRACT BALANCES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Revenue:
Accounts Receivable, net, Beginning	$ 534,400		$ 375,600	[1]
Revenue Contract Assets, Beginning	123,700		6,800	[1]
Revenue Contract Liabilities, Beginning	227,100		323,900	[1]
Deferred Revenue (current), Beginning	5,500		30,200
Deferred Revenue (non-current), Beginning
Accounts Receivable, net, Increase (Decrease)	158,800
Revenue Contract Assets, Increase (Decrease)	116,900	$ 67,100
Revenue Contract Liabilities, Increase (Decrease)	(96,800)	$ (15,000)
Deferred Revenue (current), Increase (Decrease)	(24,700)
Deferred Revenue (non-current), Increase (Decrease)
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

REVENUE (Details Narrative)

REVENUE (Details Narrative) $ in Millions	Sep. 30, 2021USD ($)
Revenue remaining performance obligations	$ 1
Next 12 Months [Member]
Revenue remaining performance obligations, percentage	100.00%

SCHEDULE OF PREPAID AND OTHER C

SCHEDULE OF PREPAID AND OTHER CURRENT ASSETS (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Prepaid Expenses And Other Current Assets
Prepaid expenses	$ 75,100	$ 110,600
ERTC credits	78,300
Total prepaid expenses and other current assets	$ 153,400	$ 110,600	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,788,100	$ 2,878,900
Less: accumulated depreciation and amortization	(1,317,100)	(2,330,900)
Property and equipment, net	471,000	548,000	[1]
Field and Shop Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	599,600	1,282,700
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	72,500	476,900
Waste Destruction Equipment, Placed in Service [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	553,300	553,300
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	342,400	345,700
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	36,200	36,200
Building and Building 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, 2020.

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Vehicles, field and shop equipment	$ 10,200	$ 10,200
Less: accumulated amortization	(10,200)	(10,200)
Property and equipment for leases capitalized

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 26,800	$ 33,700	$ 80,000	$ 107,600
Depreciation and amortization			102,400	131,700
CoronaLux [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation and amortization			0	29,200
Cost of Sales [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	20,400	26,500	60,700	72,200
Selling, General and Administrative Expenses [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 6,400	$ 7,200	$ 19,300	$ 35,300

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 1,397,100	$ 1,397,100
Accumulated amortization	(972,200)	(949,800)
Net carrying value	424,900	447,300
Goodwill [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	277,800	277,800
Accumulated amortization
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)
Net carrying value
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,021,900	1,021,900
Accumulated amortization	(874,800)	(852,400)
Net carrying value	147,100	169,500
Trade Name [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	54,900	54,900
Accumulated amortization	(54,900)	(54,900)
Net carrying value

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-lived intangible asset, useful life description			The estimated useful lives of the intangible assets range from seven to ten years.
Amortization expense	$ 6,400	$ 8,000	$ 22,400	$ 24,100

SCHEDULE OF RIGHT-OF-USE ASSETS

SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Leases
Cash paid for operating lease liabilities	$ 210,200	$ 234,600
Right-of-use assets obtained in exchange for new operating lease obligations		$ 59,100
Operating Lease, Weighted Average Remaining Lease Term	59 months	7 months
Weighted-average discount rate	10.00%	10.00%

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details) - USD ($)	Sep. 30, 2021	Jan. 01, 2019
Leases
2022	$ 85,100
2023	87,600
2024	90,300
2025	93,000
2026	87,600
Thereafter
Lease liabilities	443,600
Less imputed interest	(96,400)
Total lease liabilities	$ 347,200	$ 246,100

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	[1]	Jan. 01, 2019
Lessee, Operating Lease, Renewal Term	1 year
Operating Lease, Right-of-Use Asset	$ 314,600	$ 380,400		$ 226,600
Operating Lease, Liability	347,200			$ 246,100
Operating Lease, Cost	93,700
Operating Lease [Member]
Operating Lease, Right-of-Use Asset	425,000
Operating Lease, Liability	$ 457,400
Minimum [Member]
Lessee, Operating Lease, Term of Contract	1 year
Maximum [Member]
Lessee, Operating Lease, Term of Contract	8 years
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued compensation and related taxes	$ 127,800	$ 486,400
Accrued interest	1,641,700	1,170,500
Accrued settlement/litigation claims	150,000	150,000
Warranty and defect claims	39,200	34,000
Other	141,200	136,300
Total Accrued Liabilities	$ 2,099,900	$ 1,977,200	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

SCHEDULE OF UNCOMPLETED CONTRAC

SCHEDULE OF UNCOMPLETED CONTRACTS (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Contractors [Abstract]
Revenue recognized	$ 892,900	$ 102,700
Less: billings to date	(769,200)	(95,900)
Costs and estimated earnings in excess of billings on uncompleted contracts	123,700	6,800	[1]
Billings to date	806,000	1,716,800
Revenue recognized	(578,900)	(1,392,900)
Revenue contract liabilities	$ 227,100	$ 323,900	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

INVESTMENT IN PARAGON WASTE S_2

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Deferred revenue	$ 5,500	$ 30,200	[1]
Licensing And Placement Fees [Member]
Deferred revenue	38,400	$ 63,100
Paragon Waste Solutions, LLC [Member]
Payment for funding of subsidiary	$ 6,400,000
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

PAYROLL TAXES PAYABLE (Details

PAYROLL TAXES PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Accrued Payroll Taxes	$ 1,085,400
Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards [Line Items]
Accrued Payroll Taxes		$ 1,085,400

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Short-term Debt [Line Items]
Balance December 31, 2020	$ 5,782,300
Increase in borrowing	1,517,500
Principal reductions	(877,900)
Long term debt to current
Amortization of debt discount	29,900
Balance September 30, 2021	6,451,800
Paycheck Protection Program [Member]
Short-term Debt [Line Items]
Balance December 31, 2020	590,300
Increase in borrowing	130,100	[1]
Principal reductions	(623,800)
Long term debt to current
Amortization of debt discount
Balance September 30, 2021	96,600
Short Term Notes [Member]
Short-term Debt [Line Items]
Balance December 31, 2020	3,032,800
Increase in borrowing	52,400	[2]
Principal reductions	(236,200)
Long term debt to current
Amortization of debt discount
Balance September 30, 2021	2,849,000	[3]
Convertible Notes Unsecured [Member]
Short-term Debt [Line Items]
Balance December 31, 2020	1,605,000
Increase in borrowing
Principal reductions
Long term debt to current
Amortization of debt discount
Balance September 30, 2021	1,605,000
Current Portion of Long Term Debt and Capital Lease Obligations [Member]
Short-term Debt [Line Items]
Balance December 31, 2020	523,900
Increase in borrowing
Principal reductions
Long term debt to current	1,300
Amortization of debt discount
Balance September 30, 2021	525,200
Long Term Debt and Capital Lease Obligations [Member]
Short-term Debt [Line Items]
Balance December 31, 2020	30,300	[4]
Increase in borrowing	1,335,000	[5]
Principal reductions	(17,900)	[4]
Long term debt to current	(1,300)
Amortization of debt discount	29,900
Balance September 30, 2021	$ 1,376,000
[1]	Paycheck Protection Program (“PPP”) draw #2, received the first quarter of 2021.
[2]	Unsecured note payable insurance premium financing, interest at approximately 5.1 5,400 November 1, 2021
[3]	The balance consists of $ 2,410,200 438,800
[4]	Secured notes.
[5]	A) Unsecured note payable of $ 150,000 8 January 18, 2026 8,400 8,400 500,000 8 January 18, 2026 26,300 26,300 185,000 8 January 18, 2026 5,200 5,200 500,000 8 August 5, 2026 5,800 5,800

SCHEDULE OF DEBT (Details) (Par

SCHEDULE OF DEBT (Details) (Parenthetical) - USD ($)	Aug. 06, 2021	May 25, 2021	Feb. 02, 2021	Jan. 19, 2021	Sep. 30, 2021
Short Term Notes [Member]
Short-term Debt [Line Items]
Note payable, interest					5.10%
Note payable, periodic payment					$ 5,400
Note payable, maturity date					Nov. 1, 2021
Long Term Debt and Capital Lease Obligations [Member]
Short-term Debt [Line Items]
Note payable, interest	8.00%	8.00%	8.00%	8.00%
Note payable, maturity date	Aug. 5, 2026	Jan. 18, 2026	Jan. 18, 2026	Jan. 18, 2026
Notes payable	$ 500,000	$ 185,000	$ 500,000	$ 150,000
Interest expense					$ 8,400
Unpaid interest					8,400
Long Term Debt and Capital Lease Obligations One [Member]
Short-term Debt [Line Items]
Interest expense					26,300
Unpaid interest					26,300
Long Term Debt and Capital Lease Obligations Two [Member]
Short-term Debt [Line Items]
Interest expense					5,200
Unpaid interest					5,200
Long Term Debt and Capital Lease Obligations Three [Member]
Short-term Debt [Line Items]
Interest expense					5,800
Unpaid interest					5,800
Secured Notes [Member]
Short-term Debt [Line Items]
Notes payable					2,410,200
Unsecured Notes Payable [Member]
Short-term Debt [Line Items]
Notes payable					$ 438,800

SCHEDULE OF RELATED PARTIES, NO

SCHEDULE OF RELATED PARTIES, NOTES PAYABLE AND ACCRUED INTEREST (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Short term notes	$ 125,000	$ 155,000
Accrued interest	63,600	53,100
Total short-term notes and accrued interest - Related parties	$ 188,600	$ 208,100	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jan. 06, 2021	Sep. 30, 2021	Dec. 31, 2020	[1]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Short-term Bank Loans and Notes Payable		$ 2,849,000	$ 3,032,800
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Short-term Bank Loans and Notes Payable	$ 10,000
Accrued interest rate	8.00%
Debt Instrument, Periodic Payment, Interest	$ 250
Interest expense	$ 250
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Common stock, par value			$ 0.001
Non-controlling interest, description	The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS and 49% non-controlling equity interest in PelleChar.
Short-Term Note Holders One [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of shares issued during the period		1,132,500
Common stock, par value		$ 0.001
Number of shares issued during the period, value		$ 125,400
Short Term Note Holders [Member] | Origination Agreement [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of shares issued during the period		575,000
Common stock, par value		$ 0.001
Number of shares issued during the period, value		$ 60,500
Short Term Note Holders [Member] | Extension Agreement [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of shares issued during the period		200,000
Common stock, par value		$ 0.001
Number of shares issued during the period, value		$ 20,000
Short-Term Note Holders Two [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Common stock, par value		$ 0.001
Number of shares issued options to purchase common stock		60,000
Shares issued price per share		$ 0.10
Shares based payments, volatility rate		134.00%
Share based payment, risk-free rate		0.29%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		3 years
Share based payments, fair value at grant date		$ 3,500
Short-Term Note Holders Three [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Common stock, par value		$ 0.001
Number of shares issued options to purchase common stock		30,000
Shares issued price per share		$ 0.10
Shares based payments, volatility rate		134.00%
Share based payment, risk-free rate		0.30%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		3 years
Share based payments, fair value at grant date		$ 2,000

CUSTOMER CONCENTRATIONS (Detail

CUSTOMER CONCENTRATIONS (Details Narrative) - Revenue Benchmark [Member] - Customer Concentration Risk [Member]	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Customer Four and One [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage		10.00%
Customer [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	32.00%	17.00%

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES (Details) - shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	4,741,100	5,004,800
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	221,000	521,000
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	1,500,000	1,665,000
Convertible Notes Payable Including Accrued Interest [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	3,020,100	2,818,800

NET GAIN OR LOSS PER SHARE (Det

NET GAIN OR LOSS PER SHARE (Details Narrative) - shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,741,100	5,004,800
Options Held [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	90,000

SCHEDULE OF DISPOSAL GROUPS, IN

SCHEDULE OF DISPOSAL GROUPS, INCLUDING DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
Services revenue		$ 142,300	$ 177,200	$ 171,400
Services costs	(55,800)	(192,600)	(314,900)	(368,400)
General and administrative expenses	(22,900)	(26,200)	(40,800)	(79,900)
Salaries and related expenses	(51,200)	(72,500)	(150,800)	(254,100)
Other income (expense)	145,200	12,400	210,800	186,200
Gain on debt extinguishment	410,600		410,600
Total expenses	425,900	(278,900)	114,900	(516,200)
Operating income (loss)	425,900	(136,600)	292,100	(344,800)
Income tax benefit
Total income (loss) from discontinued operations	425,900	$ (136,600)	292,100	$ (344,800)
Assets, Net	(18,900)		(18,900)
Liabilities - Other, net including intercompany assets	391,500		391,500
IRS payroll tax liability	1,085,400		1,085,400
Gain on abandonment	$ 1,458,000		$ 1,458,000

ABANDONMENT OF SUBSIDIARY (Deta

ABANDONMENT OF SUBSIDIARY (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Gain on abandonment	$ 1,458,000	$ 1,458,000

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	[3]
Segment Reporting Information [Line Items]
Revenue		$ 1,234,300	$ 907,900	$ 2,899,500	$ 2,495,400
Depreciation and amortization	[1]	33,200	57,800	102,400	131,700
Interest expense		181,500	225,800	556,600	599,300
Stock-based compensation		3,100		12,600	14,200
Net income (loss) (2)	[2]	1,965,300	(655,700)	995,000	(1,910,300)
Capital expenditures (cash and noncash)			67,100		131,600
Total assets		2,302,900	2,804,400	2,302,900	2,804,400	$ 2,216,700
Environmental Solutions [Member]
Segment Reporting Information [Line Items]
Revenue		1,176,100	849,700	2,724,800	2,320,700
Depreciation and amortization	[1]	17,500	30,500	51,800	57,800
Interest expense		1,200	1,800	3,900	5,900
Stock-based compensation
Net income (loss) (2)	[2]	1,388,900	(109,200)	1,425,000	(240,300)
Capital expenditures (cash and noncash)			67,100		131,600
Total assets		1,463,400	1,852,000	1,463,400	1,852,000
Solid Waste [Member]
Segment Reporting Information [Line Items]
Revenue		58,200	58,200	174,700	174,700
Depreciation and amortization	[1]	8,500	13,100	25,500	32,500
Interest expense		300	100	300	100
Stock-based compensation
Net income (loss) (2)	[2]	543,800	(55,600)	466,000	(188,500)
Capital expenditures (cash and noncash)
Total assets		306,500	306,700	306,500	306,700
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue
Depreciation and amortization	[1]	7,200	14,200	25,100	41,400
Interest expense		180,000	223,900	552,400	593,300
Stock-based compensation		3,100		12,600	14,200
Net income (loss) (2)	[2]	32,600	(490,900)	(896,000)	(1,481,500)
Capital expenditures (cash and noncash)
Total assets		$ 533,000	$ 645,700	$ 533,000	$ 645,700
[1]	Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles
[2]	The environmental solutions segment contains the total net income (loss) from discontinued operations
[3]	These numbers were derived from the audited financial statements for the year ended December 31, 2020.