Electromedical (EMED) 10-Q/A14 Sep 202020 Q2 Quarterly report (amended)Financial data

Company Profile

Document and Entity Information

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2020shares
Document and Entity Information [Abstract]
Document Type	10-Q/A
Document Period End Date	Jun. 30, 2020
Entity Registrant Name	Electromedical Technologies, Inc
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	20,753,851
Entity Central Index Key	0001715819
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Amendment Flag	false

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 127,076	$ 0
Accounts receivable	18,688	15,667
Inventories	39,971	24,694
Prepaid expenses and other current assets	68,616	65,831
Total current assets	254,351	106,192
Other assets	65,862	25,580
Property and equipment, net	760,156	771,094
Total assets	1,080,369	902,866
Current liabilities:
Accounts payable	331,777	251,162
Credit cards payable	29,437	31,009
Accrued expenses and other current liabilities	266,813	289,791
Customer deposits	116,370	40,120
KISS liability - related party	1,452,545	1,444,761
Convertible promissory notes, net of discount of $110,000	50,000	50,000
Related party notes payable	387,500	105,000
PPP Loan	39,500	0
Notes payable	23,488	59,153
Bank debt, current portion	25,997	25,595
Total current liabilities	2,723,427	2,296,591
Long-term liabilities:
Bank debt, net of current portion	559,768	566,406
Government debt, net of current portion	155,900	0
Related party notes payable	0	213,000
Other liabilities	21,960	11,306
Total liabilities	3,461,055	3,087,303
Commitments and contingencies
Stockholders' deficit
Series A Preferred Stock, 1,000,000 shares authorized and 500,000 outstanding	355,000	355,000
Common stock, $.00001 par value, 50,000,000 shares authorized; 20,753,851 and 17,900,639 shares outstanding as of June 30, 2020 and December 31, 2019, respectively	205	177
Additional paid-in capital	3,808,306	2,713,087
Accumulated deficit	(6,544,197)	(5,252,701)
Total stockholders' deficit	(2,380,686)	(2,184,437)
Total liabilities and stockholders' deficit	$ 1,080,369	$ 902,866

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	6 Months Ended	12 Months Ended
BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
BALANCE SHEETS
Discount on convertible promissory notes, current	$ 110,000	$ 110,000
Preference shares, shares authorized	1,000,000	1,000,000
Preference shares, shares outstanding	500,000	500,000
Common shares, par value	$ 0.00001	$ 0.00001
Common shares, shares authorized	50,000,000	50,000,000
Common Stock, Shares, Outstanding	20,753,851	17,900,639

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
STATEMENTS OF OPERATIONS - USD ($)	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
STATEMENTS OF OPERATIONS
Net sales	$ 136,755	$ 179,891	$ 351,625	$ 354,893
Cost of sales	17,995	46,127	82,508	106,208
Gross profit	118,760	133,764	269,117	248,685
Selling, general and administrative expenses	936,669	329,776	1,524,819	1,224,627
Loss from operations	(817,909)	(196,012)	(1,255,702)	(975,942)
Other income (expense)
Interest expense	14,562	11,580	29,510	24,742
Change in fair value of related party KISS liability	(7,784)	(13,826)	(7,784)	(39,703)
Other income			1,500
Total other expense	(22,346)	(25,406)	(35,794)	(64,445)
Net loss	$ (840,255)	$ (221,418)	$ (1,291,496)	$ (1,040,387)
Weighted average shares outstanding- basic and diluted	20,543,804	16,576,762	19,355,818	16,510,270
Weighted average loss per share- basic and diluted	$ (0.04)	$ (0.01)	$ (0.07)	$ (0.06)

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock	Common Stock	Paid in Capital	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2018		$ 162	$ 1,447,960	$ (3,508,362)	$ (2,060,240)
Beginning balance (in shares) at Dec. 31, 2018		16,320,823
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash		$ 1	79,999		80,000
Issuance of common stock for cash (in shares)		104,506
Shares issued for consulting services		$ 1	106,500		106,501
Shares issued for consulting services (in shares)		150,000
Shares issued for software development services			35,500		35,500
Shares issued for software development services (in shares)		50,000
Stock-based compensation			513,644		513,644
Net loss				(818,969)	(818,969)
Ending balance at Mar. 31, 2019		$ 164	2,183,603	(4,327,331)	(2,143,564)
Ending balance (in shares) at Mar. 31, 2019		16,625,329
Beginning balance at Dec. 31, 2018		$ 162	1,447,960	(3,508,362)	(2,060,240)
Beginning balance (in shares) at Dec. 31, 2018		16,320,823
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(1,040,387)
Ending balance at Jun. 30, 2019		$ 165	2,255,146	(4,548,749)	(2,293,438)
Ending balance (in shares) at Jun. 30, 2019		16,668,790
Beginning balance at Mar. 31, 2019		$ 164	2,183,603	(4,327,331)	(2,143,564)
Beginning balance (in shares) at Mar. 31, 2019		16,625,329
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for consulting services		$ 1	30,855		30,856
Shares issued for consulting services (in shares)		43,461
Stock-based compensation			40,688		40,688
Net loss				(221,418)	(221,418)
Ending balance at Jun. 30, 2019		$ 165	2,255,146	(4,548,749)	(2,293,438)
Ending balance (in shares) at Jun. 30, 2019		16,668,790
Beginning balance at Dec. 31, 2019	$ 355,000	$ 177	2,713,087	(5,252,701)	(2,184,437)
Beginning balance (in shares) at Dec. 31, 2019	500,000	17,900,639
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued in conjunction with vendor settlement			7,352		7,352
Shares issued in conjunction with vendor settlement (in shares)		10,355
Shares issued for consulting services		$ 6	289,994		290,000
Shares issued for consulting services (in shares)		600,000
Stock-based compensation			5,265		5,265
Net loss				(451,241)	(451,241)
Ending balance at Mar. 31, 2020	$ 355,000	$ 183	3,015,698	(5,703,942)	(2,333,061)
Ending balance (in shares) at Mar. 31, 2020	500,000	18,510,994
Beginning balance at Dec. 31, 2019	$ 355,000	$ 177	2,713,087	(5,252,701)	$ (2,184,437)
Beginning balance (in shares) at Dec. 31, 2019	500,000	17,900,639
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash (in shares)					142,857
Shares issued for consulting services					$ 50,000
Net loss					(1,291,496)
Ending balance at Jun. 30, 2020	$ 355,000	$ 205	3,808,306	(6,544,197)	(2,380,686)
Ending balance (in shares) at Jun. 30, 2020	500,000	20,753,851
Beginning balance at Mar. 31, 2020	$ 355,000	$ 183	3,015,698	(5,703,942)	(2,333,061)
Beginning balance (in shares) at Mar. 31, 2020	500,000	18,510,994
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash		$ 1	49,999		50,000
Issuance of common stock for cash (in shares)		142,857
Shares issued in conjunction with convertible promissory note		$ 1	42,968		42,969
Shares issued in conjunction with convertible promissory note (in shares)		100,000
Beneficial conversion feature in conjunction with convertible promissory note			8,800		8,800
Shares issued to employee for services		$ 20	599,980		600,000
Shares issued to employee for services (In shares)		2,000,000
Warrant issued for services			37,149		37,149
Warrant issued in conjunction with convertible promissory note			48,231		48,231
Stock-based compensation			5,481		5,481
Net loss				(840,255)	(840,255)
Ending balance at Jun. 30, 2020	$ 355,000	$ 205	$ 3,808,306	$ (6,544,197)	$ (2,380,686)
Ending balance (in shares) at Jun. 30, 2020	500,000	20,753,851

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
STATEMENTS OF CASH FLOWS - USD ($)	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities:
Net loss	$ (1,291,496)	$ (1,040,387)
Adjustments to reconcile net loss to net cash used in operating activities:
Financing costs on put option liability	0	76,931
Provision for allowance for doubtful accounts	6,052	0
Stock-based compensation expense	937,895	691,689
Depreciation and amortization	10,938	13,519
Change in excess fair value of KISS liability- related party	(7,784)	(39,703)
Change in operating assets and liabilities:
Accounts receivable	(9,073)	258
Inventories	(15,277)	(74,500)
Prepaid expenses and other current assets	(2,785)	96,490
Due from Chief Executive Officer	0	(119,103)
Other assets	(40,282)	0
Accounts payable	80,615	43,392
Credit cards payable	(1,572)	(6,638)
Accrued expenses and other current liabilities	(15,626)	77,279
Customer deposits	76,250	(62,151)
Other liabilities	10,654	0
Net cash used in operating activities	(245,923)	(263,518)
Cash flows from financing activities:
Repayments on short-term financing	35,665	0
Proceeds from PPP loan	39,500	0
Issuance of convertible promissory note	100,000	0
Repayments on bank debt	6,236	12,021
Related party notes payable-net	69,500	203,000
Proceeds from government debt	155,900	0
Repayments on notes payable	0	7,461
Issuance of common stock for cash- net	50,000	80,000
Net cash provided by financing activities	372,999	263,518
Net increase in cash and cash equivalents	127,076	0
Cash and cash equivalents, beginning of period	0	0
Cash and cash equivalents, end of period	127,076	0
Supplemental disclosures of cash flow information:
Interest	19,404	14,805
Income taxes	$ 0	$ 0
Non-cash investing and financing activities:
Issuance of 50,000 shares of stock and put option liability for prepaid software	0	71,200
Shares issued in conjunction with vendor settlement	$ 7,352	$ 0
Warrants, common stock and beneficial conversion feature issued in conjunction with convertible promissory note	$ 100,000	$ 0

STATEMENTS OF CASH FLOWS (Paren

STATEMENTS OF CASH FLOWS (Parenthetical)	6 Months Ended
STATEMENTS OF CASH FLOWS (Parenthetical)	Jun. 30, 2019shares
STATEMENTS OF CASH FLOWS
Issuance of shares of stock and put option liability for prepaid software (in shares)	50,000

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended
ORGANIZATION AND NATURE OF BUSINESS	Jun. 30, 2020
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1. Electro Medical Technologies, LLC (“the Company”), was formed in November 2010 as an Arizona limited liability company. In August 2017, the Company converted to a Delaware C Corporation under Electromedical Technologies, Inc. The Company is a bioelectronic engineering company with medical device certifications in the United States (FDA) and Mexico (Cofepris). The Company engineers simple-to-use portable bioelectronics devices, which provide fast and long -lasting pain relief across a broad range of ailments.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. Accounting Method The accompanying unaudited financial statements of Electromedical Technologies, Inc. have been prepared in accordance with Accounting Principles Generally Accepted in the United States of America (“GAAP”) for interim financial information and in accordance with Rule 8‑03 of Regulation S-X. Certain information and disclosures normally included in the annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments, consisting of normal recurring adjustments considered necessary for a fair presentation, have been included. These interim financial statements should be read in conjunction with the audited annual financial statements of the Company as of and for the year ended December 31, 2019. The results of operations for the three months and six months ended June 30, 2020 are not necessarily indicative of the results that may be expected for the full year. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, certain disclosures at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates affecting the financial statements have been prepared on the basis of the most current and best available information. However, actual results from the resolution of such estimates and assumptions may vary from those used in the preparation of the financial statements. Going Concern Since inception, the Company has incurred approximately $6.5 million of accumulated net losses. In addition, during the six months ended June 30, 2020, the Company used $245,923 of cash from operations and had a working capital deficit of $2,469,076. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company expects to obtain funding through additional debt and equity placement offerings until it consistently achieves positive cash flows from operations. If the Company is unable to obtain additional funding, it may not be able to meet all of its obligations as they come due for the next twelve months. The continuing viability of the entity and its ability to continue as a going concern is dependent upon the entity being successful in its continuing efforts in growing its revenue base and/or accessing additional sources of capital, and/or selling assets. As a result, there is significant uncertainty whether the entity will continue as a going concern and, therefore, whether it will realize its assets and settle its liabilities and commitments in the normal course of business and at the amounts stated in the financial statements. Accordingly, no adjustments have been made to the financial statements relating to the recoverability and classification of the asset carrying amounts or the amount and classification of liabilities that might be necessary should the entity not continue as a going concern. At this time, management is of the opinion that no asset is likely to be realized for an amount less than the amount at which it is recorded in the financial statements as at June 30, 2020. Revenue Recognition The FASB issued Accounting Standards Update (“ASU”) No. 2014‑09, codified as ASC 606: Revenue from Contracts with Customers, which provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The Company adopted ASC 606 effective January 1, 2019 using modified retrospective basis and the cumulative effect was immaterial to the financial statements. In addition, the comparative prior period has not been restated. Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. Revenue is recorded net of sales taxes collected from customers on behalf of taxing authorities, allowance for estimated returns, chargebacks, and markdowns based upon management’s estimates and the Company’s historical experience. The Company’s liability for sales return refunds is recognized within other current liabilities, and an asset for the value of inventory which is expected to be returned is recognized within other current assets on the balance sheets. The Company generally allows a 30 day right of return to its customers. As of June 30, 2020, and December 31, 2019, the sales returns allowance was $6,990 and $3,225, respectively. Certain larger customers pay in advance for future shipments. These advance payments totaled $116,370 and $40,120 at June 30, 2020 and December 31, 2019, respectively, and are recorded as customer deposits in the accompanying balance sheets. Revenue related to these advance payments is recognized upon shipment to the distributor or the end-customer. At the completion of the initial three-year warranty, the Company sells extended warranties for periods ranging from one to three years. Revenue is recognized on a straight-line basis over the term of the contract. As of June 30, 2020 and December 31, 2019, deferred revenue of $42,111 and $24,177, respectively is recorded in connection with these extended warranties. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. Accounts Receivable Accounts receivable are stated at amounts due from customers, net of an allowance for doubtful accounts, and the Company generally does not require collateral. As a general policy, the Company determines an allowance for doubtful accounts by considering a number of factors, including the length of time trade accounts receivable are past due, the Company’s previous loss history, the customer’s current ability to pay its obligation to the Company, and the condition of the general economy and industry as a whole. The Company writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. The Company recorded an allowance for doubtful accounts of $3,287 and $1,000 at June 30, 2020 and December 31, 2019, respectively. Financial Instruments and Concentrations of Business and Credit Risk The Company elected early adoption of the Accounting Standards Update (“ASU”) 2016‑01, Recognition and Measurement of Financial Assets and Liabilities , which eliminates the requirement of the Company to disclose the fair value of its financial instruments as of the balance sheet date. Financial instruments that potentially subject the Company to concentrations of business and credit risks consist of cash and cash equivalents, accounts receivable, and accounts payable. The Company maintains cash balances that can, at times, exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in these accounts and believes it is not exposed to any significant credit risk. The Company’s accounts receivable, which are unsecured, expose the Company to credit risks such as collectability and business risks such as customer concentrations. The Company mitigates credit risk by investigating the creditworthiness of all customers prior to establishing relationships with them, performing periodic review of the credit activities of those customers during the course of the business relationship, regularly analyzing the collectability of accounts receivables, and recording allowances for doubtful accounts when these receivables become uncollectible. The Company mitigates business risks by attempting to diversify its customer base. The Company had one significant customer (“Customer B”) for the three months ended June 30, 2020 and one significant customer for the three months ended June 30, 2019 ( “Customer A”), that accounted for approximately 17.8% and 19.4%, respectively, of net sales. Customer A and Customer B accounted for 16.0% and 11.6% of net sales for the six months ended June 30, 2020, respectively. Customer A and Customer B accounted for 19.0% and 11.9% of net sales for the six months ended June 30, 2019, respectively. There were no amounts outstanding from these customers as of June 30, 2020 and December 31, 2019. Amounts due these customers totaled $0 and $3,100 as of June 30, 2020 and December 31, 2019, respectively for commissions and reimbursements. Customer deposits on hand from Customer A totaled approximately $99,840 and $40,120 at June 30, 2020 and December 31, 2019, respectively. The loss of these customers would have a significant impact on the operations and cash flows of the Company. The Company’s supplier concentrations expose the Company to business risks, which the Company mitigates by attempting to diversify its supply chain. Supplier concentrations consisted of one significant supplier in China (“Supplier A”) that accounted for approximately 63.3% and 52.5% of total net purchases for the three months ended June, 2020 and 2019 and 75.5% and 85.3% for the six months ended June 30, 2020 and 2019. An additional supplier (“Supplier B”), accounted for approximately 22.9% and 22.6% of total net purchases for the three months ended June 30, 2020 and 2019, respectively, and 13.8% and 6.3% for the six months ended June 30, 2020 and 2019, respectively. There were no amounts due these suppliers at both June 30, 2020 and December 31, 2019. The loss of key vendors may have a significant impact on the operations and cash flows of the Company. The estimated fair value of financial instruments has been determined using available market information and appropriate valuation methodologies. However, considerable judgment is often required to interpret market data used to develop the estimates of fair value. Accordingly, the estimates presented may not be indicative of the amounts the Company could realize in a current market exchange. The use of different market assumptions and/or estimation methodologies could have a material effect on the estimated fair value amounts. Disclosure of Fair Value The disclosure requirements within Accounting Standards Codification (ASC) Topic 820‑10, Fair Value Measurement, require disclosure of estimated fair values of certain financial instruments. For financial instruments recognized at fair value in the Company’s statements of operations, the disclosure requirements of ASC Topic 820‑10 also apply. The methods and assumptions are set forth below:  Cash and cash equivalents are carried at cost, which approximates fair value.  The carrying amounts of receivables approximate fair value due to their short-term maturities.  The carrying amounts of payables approximate fair value due to their short-term maturities.  KISS liability-related party is adjusted to fair value based on the value of the Company as a whole using the discounted cash flow method. Asset and liabilities measured and reported at fair value are classified and disclosed in one of the following categories based on inputs: Level 1 — Quoted prices in active markets for identical assets and liabilities that the reporting entity has the ability to access at the measurement date Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the entire contractual term of the asset or liability Level 3 — Pricing inputs include significant unobservable inputs used in determining the fair value of investments. The types of investments, which would generally be included in this category include equity securities issued by private entities. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the determination of which category within the fair value hierarchy is appropriate for any given investment is based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of June 30, 2020 are as follows: Level 1 Level 2 Level 3 Total Liabilities KISS liability- related party $ — $ — $ 1,452,545 $ 1,452,545 Total fair value $ — $ — $ 1,452,545 $ 1,452,545 The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as December 31, 2019 are as follows: Level 1 Level 2 Level 3 Total Liabilities KISS liability- related party $ — $ — $ 1,444,761 $ 1,444,761 Total fair value $ — $ — $ 1,444,761 $ 1,444,761 See Note 5 for discussion of the Company’s valuation of the KISS liability- related party. Inventories Inventories are stated at the lower of cost or market. Cost is determined based on the first-in, first-out cost flow assumption (“FIFO”) while market is determined based upon the estimated net realizable value less an allowance for selling and distribution expenses and a normal gross profit. The Company evaluates the need for inventory reserves associated with obsolete, slow moving, and non-sellable inventory by reviewing estimated net realizable values on a periodic basis. As of June 30, 2020 and December 31, 2019, the Company believes there are no excess and obsolete inventories and accordingly, did not record an inventory reserve. Inventories consist of purchased finished goods. Deferred Offering Costs Costs associated with the Company’s pending S‑1 filing totaled $65,862 and $25,580 as of June 30, 2020 and December 31, 2019, respectively, and are included in other assets on the accompanying balance sheets. Property and Equipment Property and equipment is recorded at cost and is comprised of a building and office furniture and equipment. The building is depreciated using the straight-line method over the estimated useful life of 40 years. Office furniture and equipment is depreciated using the double-declining method or the straight-line method over the estimated useful lives of 3 to 7 years. Betterments, renewals, and extraordinary repairs that materially extend the useful life of the asset are capitalized; other repairs and maintenance charges are expensed as incurred. The cost and related accumulated depreciation applicable to assets retired are removed from the accounts, and the gain or loss on disposition, if any, is recognized in the accompanying statements of operations. Impairment of Long-Lived Assets In accordance with FASB ASC Topic 360, Property, Plant and Equipment , long-lived assets such as property and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss is recognized on long-lived assets when indicators of impairment are present and the undiscounted future cash flows estimated to be generated by those assets are less than the carrying amount of the assets. In such cases, the carrying value of these assets are adjusted to their estimated fair values and assets held for sale are adjusted to their estimated fair values less selling expenses. No impairment losses of long-lived assets were recognized for the three and six months ended June 30, 2020 and 2019. Income Taxes Deferred tax assets as of June 30, 2020 consist of a minor amount of accruals for which the Company will receive the benefit from when paid. The amount is insignificant to the financial statements as of June 30, 2020, for which a full valuation allowance would have been present. Sales Taxes FASB ASC Subtopic 605‑45, Revenue Recognition – Principal Agent Considerations, provides that the presentation of taxes assessed by a governmental authority that are directly imposed on revenue-producing transactions (e.g. sales, use, and excise taxes) between a seller and a customer on either a gross basis (included in revenues and costs) or on a net basis (excluded from revenues) is an accounting policy decision that should be disclosed. In addition, for any such taxes that are reported on a gross basis, the amounts of those taxes should be disclosed in the financial statements for each period for which a statement of operations is presented if those amounts are significant. Sales taxes for the three and six month periods ended June 30, 2020 and 2019 were recorded on a net basis. Included in accrued expenses at June 30,2020 and December 31, 2019 is approximately $69,000 and $62,000 respectively, related to sales taxes. Shipping and Handling Costs The Company included shipping and handling costs in cost of sales on the accompanying statements of operations for the three and six months ended June 30, 2020 and 2019. Warranty The Company warranties the sale of most of its products and records an accrual for estimated future claims. The standard warranty is typically for a period of three years. Such accruals are based upon historical experience and management’s estimate of the level of future claims. The Company recorded a liability as of, June 30, 2020 and December 31, 2019 of $18,546 and $16,183, respectively, and is included in cost of sales in the statements of operations and within accrued expenses and other current liabilities on the accompanying balance sheets. Advertising Advertising costs are expensed as incurred. Total advertising expenses amounted to $0 for both the three months and six months ended June 30, 2020 and 2019. Total advertising costs are included in selling, general and administrative expenses on the accompanying statements of operations. Research and Development Costs Research and development costs are expensed as incurred. Total research and development costs amounted to $4,000 and $21,081 for the three months ended June 30, 2020 and 2019, respectively. Total research and development costs amounted to $4,000 and $21,081 for the six months ended June 30, 2020 and 2019, respectively Total research and development costs are included in selling, general and administrative expenses on the accompanying statements of operations. Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. Potentially dilutive securities include convertible notes payable, warrants, stock options and the KISS liability-related party. As all potentially dilutive securities are anti-dilutive as of June 30, 2020 and 2019, diluted net loss per share is the same as basic net loss per share for each period. COVID‑19 On January 30, 2020, the World Health Organization declared the COVID‑19 outbreak a “Public Health Emergency of International Concern” and on March 10, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the COVID‑19 include restrictions on travel, and quarantines in certain areas, and forced closures for certain types of public places and businesses. COVID‑19, and actions taken to mitigate it, have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company operates. While it is unknown how long these conditions will last and what the complete financial effect will be to the company, COVID‑19 has had an adverse effect on our business, including our supply chains and distribution systems. While we are taking diligent steps to mitigate disruptions to our supply chain, we are unable to predict the extent or nature of these impacts at this time to our future financial condition and results of operations. Recently Issued Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016‑02, Leases (Topic 842) . The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability, measured on a discounted basis, on the balance sheet for all leases with terms greater than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the statements of operations and comprehensive loss. A modified retrospective transition approach is required for capital and operating leases existing at the date of adoption, with certain practical expedients available. The Company is currently in the process of evaluating the potential impact of this new accounting guidance, which is effective for the Company beginning on January 1, 2021. The impact is not expected to be significant. Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
PROPERTY AND EQUIPMENT	Jun. 30, 2020
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 3. Property and equipment consisted of the following: June 30, 2020 December 31, 2019 Building $ 875,000 $ 875,000 Furniture and equipment 24,987 24,987 899,987 899,987 Less: accumulated depreciation and amortization (139,831) (128,893) $ 760,156 $ 771,094 Depreciation and amortization expense related to property and equipment was $5,469 and $5,468 for the three months ended June 30, 2020 and 2019, respectively. Depreciation and amortization expense related to property and equipment was $10,938 and $13,519 for the six months ended June 30, 2020 and 2019, respectively. Depreciation and amortization are included in selling, general and administrative expenses on the accompanying statements of operations.

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
NOTES PAYABLE	Jun. 30, 2020
NOTES PAYABLE
NOTES PAYABLE	NOTE 4. In May 2018, the Company entered into a note payable with a third- party vendor as payment for an outstanding balance in the amount of $43,692. The note is interest free and requires monthly payments of $5,461 beginning June 15, 2018 with the remaining balance due and payable on December 15, 2018. The Company did not make timely payments as of December 15, 2018 which resulted in interest being accrued on the unpaid balance at a rate of ten percent beginning July 31, 2017. The outstanding balance as of both June 30, 2020 and December 31, 2019 is $18,846. Interest expense of $7,584 has been accrued in the Company’s balance sheet as of June 30, 2020, of which $469 and $938, respectively, has been recorded in the Company’s statement of operations for the three and six months ended June 30, 2020. Interest expense of $1,025 and $1,520, respectively, has been recorded for the three months and six months ended June 30, 2019. In October 2019, the Company entered into a future revenue sale agreement. Under the terms of the agreement, the Company agrees to sell $73,336 of its future revenues for a purchase price of $50,500 less transaction fees of $3,115 for a net advance of $47,385. Payments of $375 per day are to be made for principal and interest until the $73,336 is paid in full. The note payable is estimated to be paid in full in 2020. The outstanding balance as of June 30, 2020 and December 31, 2019 is $4,642 and $40,307, respectively. In April 2020, the Company received $39,500 in payroll protection program loans (“PPP”). These loans provide for certain funding based on previous employment which in part may be forgivable under certain conditions. The remaining portion needs to be repaid over 2 years with a 6‑month moratorium on payments and carry a 1% annual interest rate. These loans require no collateral nor personal guarantees. The Company anticipates that this loan will be forgiven in full. Convertible Promissory Notes In May 2018, the Company borrowed $25,000 in conjunction with a convertible promissory note. The note matures in June 2020 and accrues interest at a rate of 8% per annum. The lender has the right at any time to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.71 per share. In October 2019, the lender converted the $25,000 note and unpaid accrued interest of $2,948 into 39,363 shares of common stock. There is no beneficial conversion feature as the conversion price is at fair market value. The proceeds were used for operations. In December 2019, the Company borrowed $50,000 in conjunction with a convertible promissory note. The note matures in May 2020 and is interest free. The lender has the right at any time to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.71 per share. There is no beneficial conversion feature as the conversion price is at fair market value. The proceeds were used for operations. In June 2020, the Company borrowed $110,000 in conjunction with an unsecured convertible promissory note from an investor (“Investor”). Proceeds of $100,000 include an original issue discount of $10,000. A one-time charge of 8% will be applied to the principal amount of $110,000 on the Issuance Date to be paid upon maturity. The note matures on December 15, 2020. The lender has the right at any time to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.35 per share. The number of shares of common stock issuable upon conversion of any conversion amount shall be equal to the quotient of dividing the conversion amount by the conversion price of $0.35. The Company shall at all times reserve and keep available out of its authorized common stock a number of shares equal to at least 5 times the full number of shares of common stock issuable upon conversion of all outstanding amounts under this note, which equals at least 5,000,000. At any time within the 90 day period immediately following the issuance date, the Company shall have the option, upon 10 business days’ notice to pre-pay the entire remaining outstanding principal amount of this note in cash, provided that (i) the Company shall pay 130% of the outstanding balance, (ii) such amount must be paid in cash on the next business day following such 10 business day notice period, and (iii) the holder of the note may still convert this note pursuant to the terms hereof at all times until such prepayment amount has been received in full. For a period of 90 days following the Issuance Date, the Company shall not at any time make any Variable Security Issuances (as defined below) to anyone other than Investor without Investor’s prior written consent, which consent may be granted or withheld in Investor’s sole and absolute discretion. “Variable Security Issuance” shall mean any issuance of any security that (i) has or may have conversion rights of any kind, contingent, conditional or otherwise, in which the number of shares that may be issued pursuant to such conversion right varies with the market price of the common Stock, or (ii) is or may become convertible into common Stock (including without limitation convertible debt, debentures, warrants or convertible preferred stock), with a conversion price that varies with the market price of the common stock, even if such security only becomes convertible following an event of default, the passage of time, or another trigger event or condition Upon the occurrence of any Event of Default (without the need for any party to give any notice or take any other action), the outstanding balance shall immediately and automatically increase to 120% of the outstanding balance immediately prior to the occurrence of the Event of Default (the “Default Sum”). Upon the occurrence of any Event of Default, the note shall become immediately due and payable. In the event of default, the Company would be required to convert the notes at a price of 60% of the lowest trade in the last 25 days prior to default. In conjunction with the above note, the Company issued 100,000 shares of common stock to the Investor as well as a warrant to purchase 250,000 shares of the Company’s common stock at an exercise price of $1.00 per share. The warrant expires on June 30, 2023. The common shares and warrants qualified for equity accounting as the warrants did not fall within the scope of ASC Topic 480, Distinguishing Liabilities from Equity . The warrants were measured at fair value at the time of issuance and classified as equity. Each warrant entitles the holder to purchase one share of common stock for $1.00 per share. If held by the initial purchaser of the Private Warrant or certain permitted transferees, the purchase can occur on a cashless basis. The warrants will expire on June 4, 2023 or earlier upon redemption or liquidation. The Company valued the warrants using the Black-Scholes model and recorded the warrants as a reduction of the note included in the debt discount balance. The following table summarizes the assumptions used in the valuation models to determine the fair value of the warrants: Fair Value of Common Share $ 0.51 Exercise Price $ 1.00 Risk Free Rate 0.36 % Expected Life (Yrs.) 3.00 Volatility 95.00 % The common shares were valued at OTC market price on June 4, 2020. Upon valuation of the common shares and the warrants, the Company allocated the values using a relative fair market value approach. The common shares were valued at $42,969 and the warrants were valued at $48,231. The residual value of $8,800 was recorded as a discount associated with the beneficial conversion feature. As of June 30, Convertible note 2020 2019 Principal balance $ 110,000 $ — Debt discount balance (110,000) — Net Notes balance $ — $ — Debt discount is amortized over the term of the note using the straight-line method.

KISS LIABILITY- RELATED PARTY

KISS LIABILITY- RELATED PARTY	6 Months Ended
KISS LIABILITY- RELATED PARTY	Jun. 30, 2020
KISS LIABILITY- RELATED PARTY
KISS LIABILITY- RELATED PARTY	NOTE 5. In November 2018, the Company entered into KISS agreement with a related party for a purchase price of $35,000. The purchase price of the KISS agreement is non-interest bearing, matures twelve months from the issuance date in November 2019 and has been recorded as KISS liability- related party in the current liabilities section of the Company’s balance sheet. Upon (a) after the maturity date of November 1, 2019; (b) in the event of a “Next Equity Financing” where the Company sells its preferred shares from which the Company receives not less than $1 million dollars; or, (c) a corporate transaction in which all or substantially all of the Company’s assets are sold, merged or consolidated into another entity, the investor may, at his discretion, convert the principal of the KISS into common shares of Company. The Company’s obligation is to convert the KISS note upon election of the investor. To date, the investor elected to convert one million shares and the Company fulfilled its obligation and is not in default. (k) Under the terms of the agreement, the KISS agreement may be converted into a certain amount of “Conversion Shares” at the earlier of the Company’s “Next Equity Financing” or “Corporate Transaction” as defined in the agreement, or at maturity. The Company has calculated the estimated number of conversion shares to be 8,615,091 and 7,298,905 at June 30, 2020 and December 31, 2019, respectively. KISS conversion shares are equal to the quotient obtained by dividing the Conversion Amount by the Conversion Price as defined in the agreement. At June 30, 2020 and December 31, 2019, the Conversion Amount is the purchase price of $30,783 and $35,000, respectively. The conversion price is the quotient resulting from dividing (A) the Valuation Cap by (B) the Fully-Diluted Capitalization immediately prior to the conversion. “Valuation Cap” shall mean (i) US $82,497 for shares converted prior to July 1, 2020 (the “2020 Valuation Cap”)”); (ii) $106,376 for shares converted prior to July 1, 2022 (the “2022 Valuation Cap”) and (iii) US $142,458 for shares converted on or after July 1, 2022. In October 2019, the related party converted 1,000,000 of the conversion shares at a value of $197,942, which was reclassed to additional paid-in-capital. The fair market value of the KISS liability- related party at June 30, 2020 and December 31, 2019 is $1,452,545 and $1,444,762, respectively. Changes in fair market value are recorded as other income in the Company’s statements of operations. The change in fair market value for the three months ended June 30, 2020 and 2019, totaled $7,784 and $13,826, respectively. The change in fair market value for the six months ended June 30, 2020 and 2019 totaled $7,784 and $39,703, respectively. The Company determined the fair value of the KISS liability using the estimated enterprise value of the Company, allocating the percentage of fully diluted pro-rata shares to the value of the KISS liability. The Company will mark to market the liability at each reporting period.

LONG-TERM DEBT

LONG-TERM DEBT	6 Months Ended
LONG-TERM DEBT	Jun. 30, 2020
LONG-TERM DEBT
LONG-TERM DEBT	NOTE 6. Note Payable In March 2015, the Company entered into an $850,000 note payable (the “Original Note Payable”) with a third-party to finance the purchase of its office building. The Original Note Payable consisted of interest-only payments at 4.5% per annum, payable monthly in arrears. The Original Note Payable was collateralized by a deed of trust in the office building. During 2015, the Company refinanced the Original Note Payable with bank debt and a new note payable (“Note Payable”) for the unpaid principal balance. The Note Payable, effective December 31, 2015 was issued for a principal amount of $157,000 and personally guaranteed by the Company’s CEO. Interest began accruing on the interest commencement date of January 1, 2018, at 2% per annum, compounded monthly. The unpaid principal balance and accrued interest is due within ten days of the maturity date on December 31, 2020. The outstanding balance on the Note Payable at December 31, 2018 was $157,000. In August 2019, the Company’s CEO personally repaid $100,000 of the note payable to the third-party and was recorded as a reduction of the CEO’s amount due the Company. In October 2019, the lender converted the remaining balance of $57,000 and unpaid accrued interest of $5,373 into 87,849 shares of common stock. Government Debt In June 2020, the Company received a $150,000 economic injury disaster loan (“EIDL”). The loan accrues interest at a rate of 3.75% annually and is collateralized by all personal property and intangible assets of the Company. The loan has a 12‑month moratorium on payments, after which monthly principal and interest payments of $731 will be made through the maturity date of June 2050. Bank Debt In September 2015, the Company entered into a credit agreement for a $700,000 term loan with a financial institution. Payment terms consist of monthly payments in arrears of $3,547 for the first year outstanding. The monthly payment then increases to $4,574 until the term loan matures on September 30, 2025, in which the remaining unpaid principal balance and accrued interest is due. The interest rate for the first year was 1.99% per annum and increased to 4.95% per annum for the remaining life of the term loan. The term loan is collateralized by a deed of trust in the office building. The proceeds were used to purchase a building for which the Company’s operations are located. The net principal balance outstanding on the term loan at June 30, 2020 and December 31, 2019 was $585,765 and $592,001, respectively. The term loan is personally guaranteed by the Company’s CEO. In March 2020, the Company entered into an agreement with the financial institution to defer its monthly payments for three months through May 2020. Such payments and additional accrued interest have been deferred to the maturity date of the loan. Related Party Notes Payable In October 2013, the Company entered in to a $45,000 note payable with an individual related to the Company’s CEO. The proceeds were used for operations. Interest began accruing on the interest commencement date of January 1, 2018, at 2% per annum, compounded monthly. The unpaid principal balance and accrued interest is due within ten days of the maturity date on December 31, 2020. In October 2019, the related party lender converted the principal amount of $44,000 and unpaid accrued interest of $1,592 into 64,215 shares of common stock. In July 2017, the Company entered a $250,000 promissory note with its CEO. The proceeds were used for operations and Regulation A+ offering costs. The promissory note began accruing interest on the interest commencement date of October 1, 2018 at 2% per annum, compounded monthly. The unpaid principal balance and accrued interest are due within ten days of the maturity date on September 30, 2020. The note payable and accrued interest are deemed paid in full as of December 31, 2019. The Company entered into additional promissory notes with a related party for $69,500 in the six months ended June 30, 2020, for a total of $387,500 outstanding. All notes mature at various times in 2020 and 2021. Interest will accrue at 10% per annum from the due date thereon until all principal is paid in full. Proceeds from the loans were used for operations. The long-term debt agreements do not contain any financial covenants.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2020
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7. The Company has a promissory note with a related party for $44,000 that was converted into shares of common stock in 2019. In October 2019, the Company entered into an employment agreement with the Company’s CEO. The terms of the agreement include an annual base salary of $240,000 and a signing bonus of $500,000, as well as discretionary annual bonuses and participation in long-term incentive plans. The signing bonus may be paid in shares of the Company’s common stock. The agreement remains in effect until the earlier of the discharge or resignation of the CEO. In conjunction with the agreement, the $500,000 signing bonus has been accrued and included in selling, general and administrative expenses in the accompanying statement of operations during the year ended December 31, 2019. During the six months ended June 30, 2020, the Company paid the Company’s CEO $19,240 towards the balance of the 2019 signing bonus. Total amount outstanding at June 30, 2020 and December 31, 2019 is $54,220 and $73,460, respectively. As of June 30, 2020, the related party paid the Company $15,000 towards future inventory shipments which are recorded as customer deposits in the accompanying balance sheet at June 30, 2020. On July 1, 2020, the related party converted the $15,000 in inventory deposits to a promissory note.. In July 2020, the Company repaid the related party $15,000 towards one of the earlier notes. Total outstanding with the related party is $387,500. See Notes 5, 6 and 11 for additional related party disclosure.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	6 Months Ended
STOCKHOLDERS' DEFICIT	Jun. 30, 2020
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 8. In January 2020, the Company issued 10,355 shares of common stock to a vendor as settlement for a liability totaling $7,532. In February 2020, the Company issued 200,000 shares of common stock in conjunction with a twelve-month agreement for consulting services at a value of $102,000 or $0.51 per share. The value of the consulting services has been recorded as selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. In February 2020, the Company entered into a six- month consulting agreement with a third party. In conjunction with the agreement, the Company issued the third party 400,000 shares of common stock at a value of $188,000 or $0.47 per share, with the option to issue an additional 900,000 shares at the Company’s discretion. The value of the consulting services has been recorded as selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. In April 2020, the Company issued 2,000,000 shares of common stock to one of its employees as compensation for services provided at a value of $600,000 or $.30 per share. The value of the compensation has been recorded as selling, general and administrative expenses in the Company’s statement of operations. On May 1, 2020, the Company issued a warrant to a third party to purchase 100,000 shares of the Company’s common stock at an exercise price of $0.52 per share. The warrant is fully vested upon issuance and expires May 1, 2025. Compensation expense of $37,149 has been recorded in selling, general and administrative expenses in the accompanying statement of operations for the six months ended June 30, 2020. The Company utilizes the Black Scholes valuation model which relies on certain assumptions to estimate the warrant’s fair value. The assumptions used in the determination of the fair value of the warrant awarded are provided in the table below. Assumptions Expected volatility rate 95 % Expected dividend yield 0 % Average risk-free interest rate 0.36 % Expected term years 5.0 In June 2020, the Company received a total of $50,000 from an investor in exchange for 142,857 shares of common stock of the Company at a price of $0.35 per share. In June 2020, the Company issued 100,000 shares of common stock and a warrant to purchase 250,000 shares of common stock in conjunction with a convertible promissory note (see Note 4).

STOCK OPTIONS

STOCK OPTIONS	6 Months Ended
STOCK OPTIONS	Jun. 30, 2020
STOCK OPTIONS
STOCK OPTIONS	NOTE 9. The Company recorded stock compensation expense of $5,481 and $40,688 during the three months ended June 30, 2020 and 2019, respectively and $10,946 and $61,769 during the six months ended June 30, 2020 and 2019, respectively. Stock-based compensation is included in selling, general, and administrative expense in the accompanying statements of operations. Stock-based compensation expense is based on awards ultimately expected to vest. Total unrecognized stock-based compensation cost related to unvested time-based stock options was $14,939 as of June 30, 2020 and is expected to be recognized over a weighted-average period of 12 months. Weighted Weighted Average Average Number of Exercise Contractual shares Price term (years) Options outstanding at December 31, 2019 445,000 $ 0.71 2.5 Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at June 30, 2020 445,000 $ 0.71 2.5 Exercisable at June 30, 2020 360,000 $ 0.71 2.5 Options exercisable and expected to vest at June 30, 2020 445,000 $ 0.71 2.5

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2020
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 10. Contingencies The Company is subject to various loss contingencies and assessments arising in the normal course of the business, some of which relate to litigation, claims, property taxes and sales and use tax or goods and services tax assessments. The Company considers the likelihood of the loss or the incurrence of a liability, as well as its ability to reasonably estimate the amount of loss in determining loss contingencies and assessments. An estimated loss contingency or assessment is accrued when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Management regularly evaluates current information available to them to determine whether such accruals should be adjusted. Based on the information presently available, including discussion with counsel and other consultants, management believes that resolution of these matters will not have a material adverse effect on its business, results of operations, financial condition or cash flows.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2020
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11. The Company has evaluated subsequent events that have occurred through the filing date, which is the date that the financial statements were available to be issued and determined that there were no subsequent events or transactions that required recognition or disclosure in the financial statements, except as disclosed below. In July 2020, a related party converted $15,000 in inventory deposits to a promissory note. In addition, the Company repaid the related party $15,000 towards one of its earlier notes payable. On July 21, 2020 the Company entered into a Note Purchase Agreement (the “Agreement”) with the third party for the sale of a convertible promissory note in the principal amount of $107,500 at a purchase price of $100,000. Proceeds of $90,000 include an original issue discount of $7,500 and legal fees of $10,000. The note matures on July 21, 2021. The lender has the right after January 21, 2021 to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. Pursuant to a financing commitment, on August 4, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $215,000 at a purchase price of $200,000. Proceeds of $200,000 include an original issue discount of $15,000. The note matures on August 4, 2021. The lender has the right after February 4, 2021 to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. The Company may prepay all or any portion of the principal amount and any accrued and unpaid interest on both notes at any time subject to, and with, a 20% prepayment cost being added to the amount of the principal amount and accrued and unpaid interest so prepaid at such time. On August 6, 2020, the Company received its notice of effectiveness for its S‑1 filing from the Securities and Exchange Commission. On August 10, 2020, the Company issued 900,000 shares of common stock at a price of $2.02 per share to a third party in conjunction with a consulting agreement. (see Note 4).

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Method	Accounting Method The accompanying unaudited financial statements of Electromedical Technologies, Inc. have been prepared in accordance with Accounting Principles Generally Accepted in the United States of America (“GAAP”) for interim financial information and in accordance with Rule 8‑03 of Regulation S-X. Certain information and disclosures normally included in the annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments, consisting of normal recurring adjustments considered necessary for a fair presentation, have been included. These interim financial statements should be read in conjunction with the audited annual financial statements of the Company as of and for the year ended December 31, 2019. The results of operations for the three months and six months ended June 30, 2020 are not necessarily indicative of the results that may be expected for the full year.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, certain disclosures at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates affecting the financial statements have been prepared on the basis of the most current and best available information. However, actual results from the resolution of such estimates and assumptions may vary from those used in the preparation of the financial statements.
Going Concern	Going Concern Since inception, the Company has incurred approximately $6.5 million of accumulated net losses. In addition, during the six months ended June 30, 2020, the Company used $245,923 of cash from operations and had a working capital deficit of $2,469,076. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company expects to obtain funding through additional debt and equity placement offerings until it consistently achieves positive cash flows from operations. If the Company is unable to obtain additional funding, it may not be able to meet all of its obligations as they come due for the next twelve months. The continuing viability of the entity and its ability to continue as a going concern is dependent upon the entity being successful in its continuing efforts in growing its revenue base and/or accessing additional sources of capital, and/or selling assets. As a result, there is significant uncertainty whether the entity will continue as a going concern and, therefore, whether it will realize its assets and settle its liabilities and commitments in the normal course of business and at the amounts stated in the financial statements. Accordingly, no adjustments have been made to the financial statements relating to the recoverability and classification of the asset carrying amounts or the amount and classification of liabilities that might be necessary should the entity not continue as a going concern. At this time, management is of the opinion that no asset is likely to be realized for an amount less than the amount at which it is recorded in the financial statements as at June 30, 2020.
Revenue Recognition	Revenue Recognition The FASB issued Accounting Standards Update (“ASU”) No. 2014‑09, codified as ASC 606: Revenue from Contracts with Customers, which provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The Company adopted ASC 606 effective January 1, 2019 using modified retrospective basis and the cumulative effect was immaterial to the financial statements. In addition, the comparative prior period has not been restated. Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. Revenue is recorded net of sales taxes collected from customers on behalf of taxing authorities, allowance for estimated returns, chargebacks, and markdowns based upon management’s estimates and the Company’s historical experience. The Company’s liability for sales return refunds is recognized within other current liabilities, and an asset for the value of inventory which is expected to be returned is recognized within other current assets on the balance sheets. The Company generally allows a 30 day right of return to its customers. As of June 30, 2020, and December 31, 2019, the sales returns allowance was $6,990 and $3,225, respectively. Certain larger customers pay in advance for future shipments. These advance payments totaled $116,370 and $40,120 at June 30, 2020 and December 31, 2019, respectively, and are recorded as customer deposits in the accompanying balance sheets. Revenue related to these advance payments is recognized upon shipment to the distributor or the end-customer. At the completion of the initial three-year warranty, the Company sells extended warranties for periods ranging from one to three years. Revenue is recognized on a straight-line basis over the term of the contract. As of June 30, 2020 and December 31, 2019, deferred revenue of $42,111 and $24,177, respectively is recorded in connection with these extended warranties.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.
Accounts Receivable	Accounts Receivable Accounts receivable are stated at amounts due from customers, net of an allowance for doubtful accounts, and the Company generally does not require collateral. As a general policy, the Company determines an allowance for doubtful accounts by considering a number of factors, including the length of time trade accounts receivable are past due, the Company’s previous loss history, the customer’s current ability to pay its obligation to the Company, and the condition of the general economy and industry as a whole. The Company writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. The Company recorded an allowance for doubtful accounts of $3,287 and $1,000 at June 30, 2020 and December 31, 2019, respectively.
Financial Instruments and Concentrations of Business and Credit Risk	Financial Instruments and Concentrations of Business and Credit Risk The Company elected early adoption of the Accounting Standards Update (“ASU”) 2016‑01, Recognition and Measurement of Financial Assets and Liabilities , which eliminates the requirement of the Company to disclose the fair value of its financial instruments as of the balance sheet date. Financial instruments that potentially subject the Company to concentrations of business and credit risks consist of cash and cash equivalents, accounts receivable, and accounts payable. The Company maintains cash balances that can, at times, exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in these accounts and believes it is not exposed to any significant credit risk. The Company’s accounts receivable, which are unsecured, expose the Company to credit risks such as collectability and business risks such as customer concentrations. The Company mitigates credit risk by investigating the creditworthiness of all customers prior to establishing relationships with them, performing periodic review of the credit activities of those customers during the course of the business relationship, regularly analyzing the collectability of accounts receivables, and recording allowances for doubtful accounts when these receivables become uncollectible. The Company mitigates business risks by attempting to diversify its customer base. The Company had one significant customer (“Customer B”) for the three months ended June 30, 2020 and one significant customer for the three months ended June 30, 2019 ( “Customer A”), that accounted for approximately 17.8% and 19.4%, respectively, of net sales. Customer A and Customer B accounted for 16.0% and 11.6% of net sales for the six months ended June 30, 2020, respectively. Customer A and Customer B accounted for 19.0% and 11.9% of net sales for the six months ended June 30, 2019, respectively. There were no amounts outstanding from these customers as of June 30, 2020 and December 31, 2019. Amounts due these customers totaled $0 and $3,100 as of June 30, 2020 and December 31, 2019, respectively for commissions and reimbursements. Customer deposits on hand from Customer A totaled approximately $99,840 and $40,120 at June 30, 2020 and December 31, 2019, respectively. The loss of these customers would have a significant impact on the operations and cash flows of the Company. The Company’s supplier concentrations expose the Company to business risks, which the Company mitigates by attempting to diversify its supply chain. Supplier concentrations consisted of one significant supplier in China (“Supplier A”) that accounted for approximately 63.3% and 52.5% of total net purchases for the three months ended June, 2020 and 2019 and 75.5% and 85.3% for the six months ended June 30, 2020 and 2019. An additional supplier (“Supplier B”), accounted for approximately 22.9% and 22.6% of total net purchases for the three months ended June 30, 2020 and 2019, respectively, and 13.8% and 6.3% for the six months ended June 30, 2020 and 2019, respectively. There were no amounts due these suppliers at both June 30, 2020 and December 31, 2019. The loss of key vendors may have a significant impact on the operations and cash flows of the Company. The estimated fair value of financial instruments has been determined using available market information and appropriate valuation methodologies. However, considerable judgment is often required to interpret market data used to develop the estimates of fair value. Accordingly, the estimates presented may not be indicative of the amounts the Company could realize in a current market exchange. The use of different market assumptions and/or estimation methodologies could have a material effect on the estimated fair value amounts. Disclosure of Fair Value The disclosure requirements within Accounting Standards Codification (ASC) Topic 820‑10, Fair Value Measurement, require disclosure of estimated fair values of certain financial instruments. For financial instruments recognized at fair value in the Company’s statements of operations, the disclosure requirements of ASC Topic 820‑10 also apply. The methods and assumptions are set forth below:  Cash and cash equivalents are carried at cost, which approximates fair value.  The carrying amounts of receivables approximate fair value due to their short-term maturities.  The carrying amounts of payables approximate fair value due to their short-term maturities.  KISS liability-related party is adjusted to fair value based on the value of the Company as a whole using the discounted cash flow method. Asset and liabilities measured and reported at fair value are classified and disclosed in one of the following categories based on inputs: Level 1 — Quoted prices in active markets for identical assets and liabilities that the reporting entity has the ability to access at the measurement date Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the entire contractual term of the asset or liability Level 3 — Pricing inputs include significant unobservable inputs used in determining the fair value of investments. The types of investments, which would generally be included in this category include equity securities issued by private entities. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the determination of which category within the fair value hierarchy is appropriate for any given investment is based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of June 30, 2020 are as follows: Level 1 Level 2 Level 3 Total Liabilities KISS liability- related party $ — $ — $ 1,452,545 $ 1,452,545 Total fair value $ — $ — $ 1,452,545 $ 1,452,545 The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as December 31, 2019 are as follows: Level 1 Level 2 Level 3 Total Liabilities KISS liability- related party $ — $ — $ 1,444,761 $ 1,444,761 Total fair value $ — $ — $ 1,444,761 $ 1,444,761 See Note 5 for discussion of the Company’s valuation of the KISS liability- related party.
Inventories	Inventories Inventories are stated at the lower of cost or market. Cost is determined based on the first-in, first-out cost flow assumption (“FIFO”) while market is determined based upon the estimated net realizable value less an allowance for selling and distribution expenses and a normal gross profit. The Company evaluates the need for inventory reserves associated with obsolete, slow moving, and non-sellable inventory by reviewing estimated net realizable values on a periodic basis. As of June 30, 2020 and December 31, 2019, the Company believes there are no excess and obsolete inventories and accordingly, did not record an inventory reserve. Inventories consist of purchased finished goods.
Deferred Offering Costs	Deferred Offering Costs Costs associated with the Company’s pending S‑1 filing totaled $65,862 and $25,580 as of June 30, 2020 and December 31, 2019, respectively, and are included in other assets on the accompanying balance sheets.
Property and Equipment	Property and Equipment Property and equipment is recorded at cost and is comprised of a building and office furniture and equipment. The building is depreciated using the straight-line method over the estimated useful life of 40 years. Office furniture and equipment is depreciated using the double-declining method or the straight-line method over the estimated useful lives of 3 to 7 years. Betterments, renewals, and extraordinary repairs that materially extend the useful life of the asset are capitalized; other repairs and maintenance charges are expensed as incurred. The cost and related accumulated depreciation applicable to assets retired are removed from the accounts, and the gain or loss on disposition, if any, is recognized in the accompanying statements of operations.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets In accordance with FASB ASC Topic 360, Property, Plant and Equipment , long-lived assets such as property and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss is recognized on long-lived assets when indicators of impairment are present and the undiscounted future cash flows estimated to be generated by those assets are less than the carrying amount of the assets. In such cases, the carrying value of these assets are adjusted to their estimated fair values and assets held for sale are adjusted to their estimated fair values less selling expenses. No impairment losses of long-lived assets were recognized for the three and six months ended June 30, 2020 and 2019.
Income Taxes	Income Taxes Deferred tax assets as of June 30, 2020 consist of a minor amount of accruals for which the Company will receive the benefit from when paid. The amount is insignificant to the financial statements as of June 30, 2020, for which a full valuation allowance would have been present.
Sales Taxes	Sales Taxes FASB ASC Subtopic 605‑45, Revenue Recognition – Principal Agent Considerations, provides that the presentation of taxes assessed by a governmental authority that are directly imposed on revenue-producing transactions (e.g. sales, use, and excise taxes) between a seller and a customer on either a gross basis (included in revenues and costs) or on a net basis (excluded from revenues) is an accounting policy decision that should be disclosed. In addition, for any such taxes that are reported on a gross basis, the amounts of those taxes should be disclosed in the financial statements for each period for which a statement of operations is presented if those amounts are significant. Sales taxes for the three and six month periods ended June 30, 2020 and 2019 were recorded on a net basis. Included in accrued expenses at June 30,2020 and December 31, 2019 is approximately $69,000 and $62,000 respectively, related to sales taxes.
Shipping and Handling Costs	Shipping and Handling Costs The Company included shipping and handling costs in cost of sales on the accompanying statements of operations for the three and six months ended June 30, 2020 and 2019.
Warranty	Warranty The Company warranties the sale of most of its products and records an accrual for estimated future claims. The standard warranty is typically for a period of three years. Such accruals are based upon historical experience and management’s estimate of the level of future claims. The Company recorded a liability as of, June 30, 2020 and December 31, 2019 of $18,546 and $16,183, respectively, and is included in cost of sales in the statements of operations and within accrued expenses and other current liabilities on the accompanying balance sheets.
Advertising	Advertising Advertising costs are expensed as incurred. Total advertising expenses amounted to $0 for both the three months and six months ended June 30, 2020 and 2019. Total advertising costs are included in selling, general and administrative expenses on the accompanying statements of operations.
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred. Total research and development costs amounted to $4,000 and $21,081 for the three months ended June 30, 2020 and 2019, respectively. Total research and development costs amounted to $4,000 and $21,081 for the six months ended June 30, 2020 and 2019, respectively Total research and development costs are included in selling, general and administrative expenses on the accompanying statements of operations.
Net Loss per Share	Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. Potentially dilutive securities include convertible notes payable, warrants, stock options and the KISS liability-related party. As all potentially dilutive securities are anti-dilutive as of June 30, 2020 and 2019, diluted net loss per share is the same as basic net loss per share for each period.
COVID-19	COVID‑19 On January 30, 2020, the World Health Organization declared the COVID‑19 outbreak a “Public Health Emergency of International Concern” and on March 10, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the COVID‑19 include restrictions on travel, and quarantines in certain areas, and forced closures for certain types of public places and businesses. COVID‑19, and actions taken to mitigate it, have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company operates. While it is unknown how long these conditions will last and what the complete financial effect will be to the company, COVID‑19 has had an adverse effect on our business, including our supply chains and distribution systems. While we are taking diligent steps to mitigate disruptions to our supply chain, we are unable to predict the extent or nature of these impacts at this time to our future financial condition and results of operations.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016‑02, Leases (Topic 842) . The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability, measured on a discounted basis, on the balance sheet for all leases with terms greater than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the statements of operations and comprehensive loss. A modified retrospective transition approach is required for capital and operating leases existing at the date of adoption, with certain practical expedients available. The Company is currently in the process of evaluating the potential impact of this new accounting guidance, which is effective for the Company beginning on January 1, 2021. The impact is not expected to be significant. Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Jun. 30, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of fair value hierarchy of assets and liabilities	The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of June 30, 2020 are as follows: Level 1 Level 2 Level 3 Total Liabilities KISS liability- related party $ — $ — $ 1,452,545 $ 1,452,545 Total fair value $ — $ — $ 1,452,545 $ 1,452,545 The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as December 31, 2019 are as follows: Level 1 Level 2 Level 3 Total Liabilities KISS liability- related party $ — $ — $ 1,444,761 $ 1,444,761 Total fair value $ — $ — $ 1,444,761 $ 1,444,761

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Jun. 30, 2020
PROPERTY AND EQUIPMENT
Schedule of property and equipment	June 30, 2020 December 31, 2019 Building $ 875,000 $ 875,000 Furniture and equipment 24,987 24,987 899,987 899,987 Less: accumulated depreciation and amortization (139,831) (128,893) $ 760,156 $ 771,094

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
NOTES PAYABLE (Tables)	Jun. 30, 2020
Credit Derivatives [Line Items]
Schedule of convertible note	As of June 30, Convertible note 2020 2019 Principal balance $ 110,000 $ — Debt discount balance (110,000) — Net Notes balance $ — $ —
Black-Scholes model and recorded warrants as reduction of note included debt discount balance
Credit Derivatives [Line Items]
Schedule of assumptions used in the determination of the fair value of the warrant	Fair Value of Common Share $ 0.51 Exercise Price $ 1.00 Risk Free Rate 0.36 % Expected Life (Yrs.) 3.00 Volatility 95.00 %

STOCKHOLDERS' DEFICIT (Tables)

STOCKHOLDERS' DEFICIT (Tables)	6 Months Ended
STOCKHOLDERS' DEFICIT (Tables)	Jun. 30, 2020
Warrant
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Schedule of assumptions used in the determination of the fair value of the warrant	Assumptions Expected volatility rate 95 % Expected dividend yield 0 % Average risk-free interest rate 0.36 % Expected term years 5.0

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	6 Months Ended
STOCK OPTIONS (Tables)	Jun. 30, 2020
STOCK OPTIONS
Schedule of option activity	Weighted Weighted Average Average Number of Exercise Contractual shares Price term (years) Options outstanding at December 31, 2019 445,000 $ 0.71 2.5 Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at June 30, 2020 445,000 $ 0.71 2.5 Exercisable at June 30, 2020 360,000 $ 0.71 2.5 Options exercisable and expected to vest at June 30, 2020 445,000 $ 0.71 2.5

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Going Concern (Details) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accumulated losses	$ (6,544,197)		$ (5,252,701)
Cash from operations	(245,923)	$ (263,518)
Working capital	$ 2,469,076

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue Recognition (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Sales returns allowance	$ 6,990	$ 3,225
Customer deposits	$ 116,370	40,120
Initial warranty period	3 years
Deferred revenue	$ 42,111	$ 24,177
Maximum
Extended warranty period	3 years
Minimum
Extended warranty period	1 year

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounts Receivable (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Allowance for doubtful accounts	$ 3,287	$ 1,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Financial Instruments and Concentrations of Business and Credit Risk (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Concentration Risk [Line Items]
Amount due from customers	$ 0		$ 0		$ 0
Amount due to suppliers	$ 0		$ 0		3,100
Net purchase \| Supplier concentrations \| China
Concentration Risk [Line Items]
Concentration risk percentage	63.30%	52.50%	75.50%	85.30%
Customer A
Concentration Risk [Line Items]
Amount due to suppliers	$ 99,840		$ 99,840		40,120
Customer A \| Net sales
Concentration Risk [Line Items]
Concentration risk percentage		19.40%	16.00%	19.00%
Customer B \| Net sales
Concentration Risk [Line Items]
Concentration risk percentage	17.80%		11.60%	11.90%
Supplier B \| Net purchase \| Supplier concentrations
Concentration Risk [Line Items]
Concentration risk percentage	22.90%	22.60%	13.80%	6.30%
Supplier B \| Net purchase \| Supplier concentrations \| China
Concentration Risk [Line Items]
Amount due to suppliers	$ 0		$ 0		$ 0

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Disclosure of Fair Value (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	$ 1,452,545	$ 1,444,761
KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	1,452,545	1,444,761
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	0	0
Level 1 \| KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	0	0
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	0	0
Level 2 \| KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	0	0
Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	1,452,545	1,444,761
Level 3 \| KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	$ 1,452,545	$ 1,444,761

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details)	6 Months Ended
	Jun. 30, 2020
Building
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Furniture and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Furniture and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Deferred offering costs	$ 65,862		$ 65,862		$ 25,580
Impairment loss	0	$ 0	0	$ 0
Sales tax payable	69,000		69,000		62,000
Warranty liability	18,546		18,546		$ 16,183
Advertising expense	0	0	0	0
Research and development cost	$ 4,000	$ 21,081	$ 4,000	$ 21,081

PROPERTY AND EQUIPMENT - Summer

PROPERTY AND EQUIPMENT - Summery of Property and Equipment (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total	$ 899,987	$ 899,987
Less: accumulated depreciation and amortization	139,831	128,893
Property, Plant and Equipment, Net, Total	760,156	771,094
Building
Property, Plant and Equipment [Line Items]
Total	875,000	875,000
Furniture and equipment
Property, Plant and Equipment [Line Items]
Total	$ 24,987	$ 24,987

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
PROPERTY AND EQUIPMENT
Depreciation and amortization expense	$ 5,469	$ 5,468	$ 10,938	$ 13,519

NOTES PAYABLE - Assumptions use

NOTES PAYABLE - Assumptions used in the determination of the fair value of the warrant (Details) - Black-Scholes model and recorded warrants as reduction of note included debt discount balance	6 Months Ended
	Jun. 30, 2020$ / sharesUSD ($)
Fair Value of Common Share
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of the warrant \| $ / shares	0.51
Exercise Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of the warrant \| $	1
Average risk-free interest rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of the warrant	0.36
Expected term years
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected Life (Yrs.)	3 years
Expected volatility rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of the warrant	95

NOTES PAYABLE - Convertible Not

NOTES PAYABLE - Convertible Note (Details) - USD ($)	6 Months Ended
NOTES PAYABLE - Convertible Note (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019
NOTES PAYABLE
Fair Value of Common Stock	$ 42,969
Fair Value of Warrants	48,231
Debt Instrument, Convertible, Beneficial Conversion Feature	8,800
Principal balance	110,000	$ 0
Debt discount balance	(110,000)	0
Net Notes balance	$ 0	$ 0

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details)	1 Months Ended						3 Months Ended		6 Months Ended		12 Months Ended
NOTES PAYABLE - Additional Information (Details)	Jun. 30, 2020USD ($)$ / sharesshares	Apr. 30, 2020USD ($)	Feb. 29, 2020shares	Jan. 31, 2020shares	Nov. 30, 2019USD ($)shares	Oct. 31, 2019USD ($)	Jun. 30, 2020USD ($)$ / sharesshares	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)item$ / sharesshares	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)$ / shares	May 01, 2020$ / sharesshares	May 31, 2018USD ($)$ / shares
Debt Instrument [Line Items]
Interest expense							$ 14,562	$ 11,580	$ 29,510	$ 24,742
Debt Conversion, Converted Instrument, Amount											$ 44,000
Debt Instrument, Convertible, Beneficial Conversion Feature									8,800
Debt Instrument, Unamortized Discount	$ 110,000						$ 110,000	0	$ 110,000	0
Authorized Share Capital Percent on Convertible Notes \| item									5
Common Stock, Capital Shares Reserved for Future Issuance \| shares	5,000,000						5,000,000		5,000,000
Debt Instrument Prepayment Period , Issuance									90 days
Debt Instrument Prepayment, Notice Period									10 days
Debt Instrument Prepayment Percent on Outstanding	130.00%						130.00%		130.00%
Debt Instrument Increase Percent , Event of Default	120.00%						120.00%		120.00%
Debt Instrument Conversion Price, Percent on Share Price, Event of Default	60.00%						60.00%		60.00%
Debt Instrument Event of Default Number of Trading Days Lowest Base									25 days
Stock Issued During Period, Shares, New Issues \| shares			200,000	10,355					142,857
Class of Warrant or Right, Number of Securities Called by Warrants or Rights \| shares	250,000						250,000		250,000			100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares	$ 1						$ 1		$ 1			$ 0.52
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right \| shares	1						1		1
Investor
Debt Instrument [Line Items]
Stock Issued During Period, Shares, New Issues \| shares									100,000
Future Revenue Sale Agreement [Member]
Debt Instrument [Line Items]
Fair Value of Revenue Sales						$ 73,336
Purchase Price						50,500
Transaction Fee						3,115
Vendor
Debt Instrument [Line Items]
Interest Payable	$ 7,584						$ 7,584		$ 7,584
Notes Payable, Other Payables \| Vendor
Debt Instrument [Line Items]
Debt Instrument, Face Amount													$ 43,692
Debt Instrument, Periodic Payment									$ 5,461
Debt Instrument, Interest Rate, Stated Percentage	10.00%						10.00%		10.00%
Long-term Debt	$ 18,846						$ 18,846		$ 18,846		18,846
Interest expense							469	$ 1,025	938	$ 1,520
Future Revenue Sale Advance
Debt Instrument [Line Items]
Proceeds from Sale of Future Revenue						47,385
Future Revenue Sale Advance \| Future Revenue Sale Agreement [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount						73,336
Debt Instrument, Periodic Payment						$ 375
Long-term Debt	4,642						4,642		4,642		40,307
PPP loan
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		1.00%
Proceeds from Issuance of Debt		$ 39,500
Debt Instrument, Term		2 years
Debt Instrument Deferment Period		6 months
Convertible Notes Payable
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 110,000						$ 110,000		$ 110,000		$ 50,000		$ 25,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%						8.00%		8.00%				8.00%
Interest Payable					$ 2,948
Proceeds from Issuance of Debt	$ 100,000
Debt Instrument, Convertible, Conversion Price \| $ / shares	$ 0.35						$ 0.35		$ 0.35		$ 0.71		$ 0.71
Debt Conversion, Converted Instrument, Amount					$ 25,000
Debt Conversion, Converted Instrument, Shares Issued \| shares					39,363
Debt Instrument, Convertible, Beneficial Conversion Feature									$ 0
Debt Instrument, Unamortized Discount	$ 10,000						$ 10,000		$ 10,000

KISS LIABILITY- RELATED PARTY (

KISS LIABILITY- RELATED PARTY (Details) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended		12 Months Ended
KISS LIABILITY- RELATED PARTY (Details) - USD ($)	Oct. 31, 2019	Nov. 30, 2018	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Kiss Liability Related Party
Purchase price			$ 1,452,545		$ 1,452,545		$ 1,444,761
Estimated number of conversion shares					100,000
KISS liability - related party
Kiss Liability Related Party
Purchase price			1,452,545		$ 1,452,545		1,444,761
KISS liability - related party \| KISS agreement
Kiss Liability Related Party
Purchase price		$ 35,000	1,452,545		$ 1,452,545		$ 1,444,762
Estimated number of conversion shares	1,000,000				8,615,091		7,298,905
Conversion Amount	$ 197,942				$ 30,783		$ 35,000
Change in fair market value of KISS liability- related party			$ 7,784	$ 13,826	$ 7,784	$ 39,703
KISS liability - related party \| KISS agreement \| Prior to July 1, 2020
Kiss Liability Related Party
Valuation Cap		82,497
KISS liability - related party \| KISS agreement \| Prior to July 1, 2022
Kiss Liability Related Party
Valuation Cap		106,376
KISS liability - related party \| KISS agreement \| On or after July 1, 2022
Kiss Liability Related Party
Valuation Cap		$ 142,458

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details) - USD ($)

1 Months Ended

6 Months Ended

12 Months Ended

Jun. 30, 2020

Mar. 31, 2020

Oct. 31, 2019

Aug. 31, 2019

Sep. 30, 2015

Jun. 30, 2020

Dec. 31, 2019

Jun. 30, 2019

Dec. 31, 2018

Oct. 01, 2018

Jan. 01, 2018

Jul. 31, 2017

Dec. 31, 2015

Mar. 31, 2015

Oct. 31, 2013

Debt Instrument [Line Items]

Long-term Debt, Gross

$ 110,000

$ 0

Debt Conversion, Converted Instrument, Amount

$ 44,000

CEO

Debt Instrument [Line Items]

Long-term Debt, Gross

$ 387,500

Debt Instrument Interest Rate After Due Date, Percent

10.00%

Original Note Payable

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 157,000

$ 850,000

Debt Instrument, Interest Rate, Stated Percentage

2.00%

4.50%

Long-term Debt, Gross

$ 157,000

Repayments of Long-term Debt

$ 100,000

Debt Conversion, Converted Instrument, Amount

$ 57,000

Interest Payable

$ 5,373

Debt Conversion, Converted Instrument, Shares Issued

87,849

Notes Payable, Other Payables | CEO

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 45,000

Debt Instrument, Interest Rate, Stated Percentage

2.00%

Debt Conversion, Converted Instrument, Amount

$ 44,000

Interest Payable

$ 1,592

Debt Conversion, Converted Instrument, Shares Issued

64,215

Government Debt

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

3.75%

Proceeds from Issuance of Long-term Debt

$ 150,000

Debt Instrument Deferment Period

12 months

Debt Instrument, Periodic Payment

$ 731

Bank Debt

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 700,000

Debt Instrument Deferment Period

3 months

Long-term Debt

$ 585,765

$ 592,001

Bank Debt | First Year

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

1.99%

Debt Instrument, Periodic Payment

$ 3,547

Bank Debt | Subsequent period

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

4.95%

Debt Instrument, Periodic Payment

$ 4,574

Promissory Note | CEO

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 250,000

Debt Instrument, Interest Rate, Stated Percentage

2.00%

Additional Promissory Note | CEO

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 69,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jul. 01, 2020	Jul. 31, 2020	Oct. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Related Party Transactions
Related parties promissory note converted amount						$ 44,000
Receipt from related party				$ 69,500	$ 203,000
CEO
Related Party Transactions
Annual base salary			$ 240,000
Signing bonus			$ 500,000
Payment of signing bonus				19,240
Total amount outstanding				54,220		73,460
Receipt from related party				$ 15,000
CEO \| Subsequent Events
Related Party Transactions
Related parties promissory note converted amount	$ 15,000	$ 15,000
Total amount outstanding		387,500
Repayment of notes payable to related party		$ 15,000
CEO \| Selling, general and administrative expenses
Related Party Transactions
Signing bonus						$ 500,000

STOCKHOLDERS' DEFICIT - Assumpt

STOCKHOLDERS' DEFICIT - Assumptions used in the determination of the fair value of the warrant (Details) - Warrant	6 Months Ended
	Jun. 30, 2020
Expected volatility rate
Assumptions used in the determination of the fair value of the warrant
Fair value of the warrant	95
Expected dividend yield
Assumptions used in the determination of the fair value of the warrant
Fair value of the warrant	0
Average risk-free interest rate
Assumptions used in the determination of the fair value of the warrant
Fair value of the warrant	0.36
Expected term years
Assumptions used in the determination of the fair value of the warrant
Expected term years	5 years

STOCKHOLDERS' DEFICIT - Additio

STOCKHOLDERS' DEFICIT - Additional Information (Details)	1 Months Ended			3 Months Ended				6 Months Ended
STOCKHOLDERS' DEFICIT - Additional Information (Details)	Apr. 30, 2020USD ($)employee$ / sharesshares	Feb. 29, 2020USD ($)$ / sharesshares	Jan. 31, 2020USD ($)shares	Jun. 30, 2020USD ($)$ / sharesshares	Mar. 31, 2020USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Jun. 30, 2020USD ($)$ / sharesshares	Jun. 30, 2019USD ($)	May 01, 2020$ / sharesshares
Stockholder's deficit
Shares issued \| shares		200,000	10,355					142,857
Value of shares for settlement of liability \| $			$ 7,532	$ 50,000			$ 80,000
Term of consulting agreement		12 months
Value of shares \| $		$ 102,000			$ 290,000	$ 30,856	$ 106,501	$ 50,000
Share price \| $ / shares	$ 0.30	$ 0.51		$ 0.35				$ 0.35
Shares issued to employee for services (In shares) \| shares	2,000,000
Number of employees \| employee	1
Value of shares issued for compensation for services \| $	$ 600,000			$ 600,000
Warrant to purchase shares \| shares				250,000				250,000		100,000
Warrant exercise price \| $ / shares				$ 1				$ 1		$ 0.52
Shares issued in conjunction with convertible promissory note \| shares								100,000
Share-based Payment Arrangement, Expense \| $				$ 5,481		$ 40,688		$ 10,946	$ 61,769
Selling, general and administrative expenses
Stockholder's deficit
Share-based Payment Arrangement, Expense \| $								$ 37,149
Consulting agreement with third party
Stockholder's deficit
Shares issued \| shares		400,000
Term of consulting agreement		6 months
Value of shares \| $		$ 188,000
Share price \| $ / shares		$ 0.47
Additional shares issued \| shares		900,000

STOCK OPTIONS - Stock oprions a

STOCK OPTIONS - Stock oprions activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Number of shares
Options outstanding at beginning of period (in shares)	445,000
Granted (in shares)	0
Exercised (in shares)	0
Forfeited (in shares)	0
Expired (in shares)	0
Options outstanding at end of period (in shares)	445,000	445,000
Exercisable	360,000
Options exercisable and expected to vest	445,000
Weighted Average Exercise Price
Weighted average exercise price options outstanding at beginning of period (in dollars per share)	$ 0.71
Weighted average exercise price options, Granted (in dollars per share)	0
Weighted average exercise price options, Exercised (in dollars per share)	0
Weighted average exercise price option, Forfeited (in dollars per share)	0
Weighted average exercise price options, Expired (in dollars per share)	0
Weighted average exercise price options outstanding at end of period (in dollars per share)	0.71	$ 0.71
Weighted average exercise price, options Exercisable	0.71
Weighted average exercise price, options exercisable and expected to vest	$ 0.71
Weighted Average Contractual term (years)
Weighted Average Contractual term, outstanding (years)	2 years 6 months	2 years 6 months
Weighted Average Contractual term, Exercisable (years)	2 years 6 months
Weighted average contractual term options exercisable and expected to vest (in years)	2 years 6 months

STOCK OPTIONS - Additional Info

STOCK OPTIONS - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
STOCK OPTIONS - Additional Information (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
STOCK OPTIONS
Stock compensation expense	$ 5,481	$ 40,688	$ 10,946	$ 61,769
Unrecognized stock-based compensation	$ 14,939		$ 14,939
Unrecognized compensation cost period for recognition			12 months

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Aug. 10, 2020	Aug. 04, 2020	Jul. 21, 2020	Jul. 01, 2020	Jul. 31, 2020	Feb. 29, 2020	Jan. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Feb. 04, 2021	Jan. 21, 2021	Apr. 30, 2020	Jun. 30, 2019	Oct. 01, 2018	Jul. 31, 2017
Subsequent events
Conversion of inventory deposits to a promissory note									$ 44,000
Purchase price of promissory note								$ 110,000					$ 0
Original issue discount								$ 110,000					$ 0
Shares issued						200,000	10,355	142,857
Share price						$ 0.51		$ 0.35				$ 0.30
CEO
Subsequent events
Purchase price of promissory note								$ 387,500
CEO \| Promissory Note
Subsequent events
Principal amount of promissory note															$ 250,000
Simple interest (as a percent)														2.00%
Subsequent Events
Subsequent events
Shares issued	900,000
Share price	$ 2.02
Subsequent Events \| Promissory Note
Subsequent events
Conversion price										$ 0.50	$ 0.50
Simple interest (as a percent)										8.00%	8.00%
Accrued interest in default (as a percent)										18.00%	18.00%
Prepayment cost (as a percent)		20.00%
Subsequent Events \| Note Purchase Agreement
Subsequent events
Principal amount of promissory note		$ 215,000	$ 107,500
Purchase price of promissory note		200,000	100,000
Proceeds from notes		200,000	90,000
Original issue discount		$ 15,000	7,500
Legal fees			$ 10,000
Subsequent Events \| CEO
Subsequent events
Conversion of inventory deposits to a promissory note				$ 15,000	$ 15,000
Repayment of notes payable to related party					$ 15,000