Capstone Companies (CAPC) 10-K 30 Mar 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Jun. 30, 2020	Mar. 23, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Current Fiscal Year End Date	--12-31
Entity File Number	000-28831
Entity Registrant Name	CAPSTONE COMPANIES, INC.
Entity Central Index Key	0000814926
Entity Tax Identification Number	84-1047159
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	431 Fairway Drive
Entity Address, Address Line Two	Suite 200
Entity Address, Address Line Three	Deerfield Beach
Entity Address, State or Province	FL
Entity Address, Country	US
Entity Address, Postal Zip Code	33441
City Area Code	954
Local Phone Number	252-3440
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float		$ 3,895,813
Entity Common Stock, Shares Outstanding			46,328,261
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current Assets:
Cash	$ 3,131,249	$ 3,822,359
Accounts receivable, net	13,459	64,511
Inventories	24,818	27,497
Prepaid expenses	182,782	243,876
Income tax refundable	220,207	220,207
Total Current Assets	3,572,515	4,378,450
Property and Equipment, net	65,649	75,720
Operating lease - right of use asset	214,202
Deposit	46,021	102,805
Goodwill	1,936,020	1,936,020
Total Assets	5,834,407	6,492,995
Current Liabilities:
Accounts payable and accrued liabilities	635,593	461,446
Deferred rent incentive		108,844
Operating lease - current portion	51,174
Income tax payable		11,694
Total Current Liabilities	686,767	581,984
Long Term Liabilities:
Operating lease - long term portion	170,998
Deferred tax liabilities		12,000
Total Long Term Liabilities	170,998	12,000
Total Liabilities	857,765	593,984
Stockholders' Equity:
Preferred Stock, Series A, par value $.001 per share, authorized 6,666,667 shares, issued -0- shares; Preferred Stock, Series B-1, par value $.0001 per share, authorized 3,333,333 shares, issued -0- shares; Preferred Stock, Series C, par value $1.00 per share, authorized 67 shares, issued -0- shares
Common Stock, par value $.0001 per share, authorized 56,666,667 shares, outstanding 46,579,747 shares at December 31, 2019 and 47,046,364 shares at December 31, 2018	4,658	4,704
Additional paid-in capital	7,061,565	7,092,219
Accumulated deficit	(2,089,581)	(1,197,912)
Total Stockholders' Equity	4,976,642	5,899,011
Total Liabilities and Stockholders' Equity	5,834,407	6,492,995
Preferred Stock, Series A [Member]
Stockholders' Equity:
Preferred Stock, Series A, par value $.001 per share, authorized 6,666,667 shares, issued -0- shares; Preferred Stock, Series B-1, par value $.0001 per share, authorized 3,333,333 shares, issued -0- shares; Preferred Stock, Series C, par value $1.00 per share, authorized 67 shares, issued -0- shares
Total Stockholders' Equity
Total Liabilities and Stockholders' Equity
Preferred Stock, Series B-1 [Member]
Stockholders' Equity:
Preferred Stock, Series A, par value $.001 per share, authorized 6,666,667 shares, issued -0- shares; Preferred Stock, Series B-1, par value $.0001 per share, authorized 3,333,333 shares, issued -0- shares; Preferred Stock, Series C, par value $1.00 per share, authorized 67 shares, issued -0- shares
Total Stockholders' Equity
Total Liabilities and Stockholders' Equity
Preferred Stock, Series C [Member]
Stockholders' Equity:
Preferred Stock, Series A, par value $.001 per share, authorized 6,666,667 shares, issued -0- shares; Preferred Stock, Series B-1, par value $.0001 per share, authorized 3,333,333 shares, issued -0- shares; Preferred Stock, Series C, par value $1.00 per share, authorized 67 shares, issued -0- shares
Total Stockholders' Equity
Total Liabilities and Stockholders' Equity

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	56,666,667	56,666,667
Common stock, shares outstanding	46,579,747	47,046,364
Preferred Stock, Series A [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	6,666,667	6,666,667
Preferred stock, shares issued	0	0
Preferred Stock, Series B-1 [Member]
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	3,333,333	3,333,333
Preferred stock, shares issued	0	0
Preferred Stock, Series C [Member]
Preferred stock, par value per share	$ 1	$ 1
Preferred stock, shares authorized	67	67
Preferred stock, shares issued	0	0

Consolidated Statements Of Oper

Consolidated Statements Of Operations (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenues, net	$ 12,404,445	$ 12,830,324
Cost of sales	9,972,871	9,936,745
Gross Profit	2,431,574	2,893,579
Operating Expenses:
Sales and marketing	378,605	915,205
Compensation	1,554,286	1,502,590
Professional fees	435,143	510,022
Product development	348,745	518,969
Other general and administrative	647,696	691,466
Total Operating Expenses	3,364,475	4,138,252
Operating Loss	(932,901)	(1,244,673)
Other Income (Expenses):
Miscellaneous Income (Expense), net	29,505	(55,360)
Interest Expense	3,206
Total Other Income (Expenses)	26,299	(55,360)
Loss Before Tax Benefit	(906,602)	(1,300,033)
Benefit for Income Tax	(14,933)	(288,975)
Net Loss	$ (891,669)	$ (1,011,058)
Net Loss per Common Share Basic and Diluted	$ (0.02)	$ (0.02)
Weighted Average Shares Outstanding Basic and Diluted	46,863,467	47,046,364

Consolidated Statements Of Stoc

Consolidated Statements Of Stockholders Equity (Deficit) - USD ($)	Preferred Stock, Series A [Member]	Preferred Stock Series B [Member]	Preferred Stock, Series C [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance, shares at Dec. 31, 2017				47,046,364
Balance, value at Dec. 31, 2017				$ 4,704	$ 7,005,553	$ (186,854)	$ 6,823,403
Stock options for compensation					86,666		86,666
Net (Loss)						(1,011,058)	(1,011,058)
Balance, shares at Dec. 31, 2018				47,046,364
Balance, value at Dec. 31, 2018				$ 4,704	7,092,219	(1,197,912)	5,899,011
Stock options for compensation					40,707		40,707
Repurchase of shares, shares				(466,617)
Repurchase of shares, value				$ 46	71,361		71,407
Net (Loss)						(891,669)	(891,669)
Balance, shares at Dec. 31, 2019				46,579,747
Balance, value at Dec. 31, 2019				$ 4,658	$ 7,061,565	$ (2,089,581)	$ 4,976,642

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (891,669)	$ (1,011,058)
Adjustments to reconcile net income (loss) to net cash provided by (used in) in operating activities:
Depreciation and amortization	44,194	45,510
Stock based compensation expense	40,707	86,666
Noncash lease expense	20,248
(Benefit) for deferred income tax	(12,000)	(239,000)
Decrease in accounts receivable, net	(51,052)	(4,303,210)
Decrease in inventories	(2,679)	(113,137)
Increase (decrease) in prepaid expenses	(61,094)	4,726
(Increase) decrease in deposits	56,784	(89,189)
Increase (decrease) in accounts payable and accrued liabilities	174,147	(2,272,070)
Increase (decrease) in deferred rent incentive	(108,844)	108,844
Decrease in income tax payable	(11,694)	(613,088)
Increase in income tax refundable		220,207
(Decrease) in operating lease liabilities	(12,278)
Net cash provided by (used in) operating activities	(585,580)	208,029
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	34,123	53,866
Net cash used in investing activities	(34,123)	(53,866)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repurchase of Shares	71,407
Net cash (used in) financing activities	(71,407)
Net Increase (Decrease) in Cash	(691,110)	154,163
Cash at Beginning of Period	3,822,359	3,668,196
Cash at End of Period	3,131,249	3,822,359
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for: Interest	3,206
Cash paid during the period for: Income taxes		865,000
Non-cash financing and investing activities:
Operating lease – right-of-use asset at commencement	224,550
Operating lease liabilities at commencement	$ 234,450

Organization And Summary Of Sig

Organization And Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Summary of Significant Accounting Policies	NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements for the years ended December 31, 2019 and 2018 include the accounts of the parent entity and its wholly-owned subsidiaries. All material intra-entity transactions and balances have been eliminated in consolidation. This summary of accounting policies for Capstone Companies, Inc. (“CAPC” or the “Company”), a Florida corporation (formerly, “CHDT Corporation”) and its wholly-owned subsidiaries is presented to assist in understanding the Company's consolidated financial statements. The accounting policies conform to accounting principles generally accepted in the United States of America (“U.S. GAAP”) and have been consistently applied in the preparation of the consolidated financial statements. Organization and Basis of Presentation Capstone Companies, Inc. is headquartered in Deerfield Beach, Florida. On June 6, 2012, the Company amended its charter to change its name from CHDT Corporation to CAPSTONE COMPANIES, INC. This name change was effective as of July 6, 2012, for purposes of the change of its name on the OTC Bulletin Board. With the name change, the trading symbol was changed to CAPC. On April 13, 2012, the Company established a wholly owned subsidiary in Hong Kong, named Capstone International Hong Kong Ltd (“CIHK”) which provides support services such as engineering, new product development, product sourcing, factory certification and compliance, product price negotiating, product testing and quality control and ocean freight logistics for the Company’s other subsidiaries. CIHK is also engaged in selling the Company’s products internationally. Nature of Business Since the beginning of fiscal year 2007, the Company has been primarily engaged in the business of developing, marketing and selling home LED products through national and regional retailers in North America and in certain overseas markets. The Company’s products are targeted for applications such as home indoor and outdoor lighting and have different functionalities to meet consumer’s needs. The Company has developed a smart interactive mirror for residential use as a variant line for its lighting products, which was launched for market at the Consumer Electronics Show in early 2020. The development of the smart interactive mirror is part of the Company’s strategic effort to find new product lines to replace or supplement existing products that are nearing or at the end of their product life cycle. These products are offered either under the Capstone brand or licensed brands. The Company’s products are typically manufactured in China by contract manufacturing companies. The Company’s operations consist of one reportable segment for financial reporting purposes: Lighting Products. Liquidity The Company reported a net loss of approximately $892 thousand for the year ended December 31, 2019 compared to a net loss of approximately $1.011 million for the year ended December 31, 2018. During the fiscal year 2019, the Company was able to transition customers from licensed brands into Capstone branded products, launched new LED lighting products, reduced operating expenses by $774 thousand and invested $207 thousand in the development of the Smart Mirror portfolio. At December 31, 2019, the Company continued to remain debt free, had a cash balance of $3.1 million and an available credit facility of $7.5 million subject to eligible collateral at Sterling National Bank. Management is confident that the Company has adequate cash on hand and availability on its credit facility to meet the Company’s liquidity requirements for the next twelve months. Accounts Receivable For product revenue, the Company invoices its customers at the time of shipment for the sales value of the product shipped. Accounts receivable are recognized at the amount expected to be collected and are not subject to any interest or finance charges. The Company does not have any off-balance sheet credit exposure related to any of its customers. As of both Decembers 31, 2019 and 2018, accounts receivable serves as collateral when the Company borrows against its credit facilities. Allowance for Doubtful Accounts The Company evaluates the collectability of accounts receivable based on a combination of factors. In cases where the Company becomes aware of circumstances that may impair a specific customer’s ability to meet its financial obligations subsequent to the original sale, the Company will recognize an allowance against amounts due, and thereby reduce the net recognized receivable to the amount the Company reasonably believes will be collected. For all other customers, the Company recognizes an allowance for doubtful accounts based on the length of time the receivables are past due and consideration of other factors such as industry conditions, the current business environment and the Company’s historical payment experience. An allowance for doubtful accounts is established as losses are estimated to have occurred through a provision for bad debts charged to earnings. This evaluation is inherently subjective and requires estimates that are susceptible to significant revisions as more information becomes available. As of both Decembers 31, 2019 and 2018, management has determined that accounts receivable are fully collectible. As such, management has not recorded an allowance for doubtful accounts. The following table summarizes the components of Accounts Receivable, net: December 31, December 31, 2019 2018 Trade Accounts Receivables at year end $ 276,551 $ 429,405 Reserve for estimated marketing allowances, cash discounts and other incentives (263,092 ) (364,894 ) Total Accounts Receivable, net $ 13,459 $ 64,511 The following table summarizes the changes in the Company’s reserve for marketing allowances, cash discounts and other incentives which is included in net accounts receivable: December 31, December 31, 2019 2018 Balance at beginning of the year $ (364,894 ) $ (194,061 ) Accrued allowances ( 89,666 ) ( 191,468 ) Reversal of prior year accrued allowances - 1,749 Expenditures 191,468 18,886 Balance at year-end $ (263,092 ) $ (364,894 ) Marketing allowances include the cost of underwriting an in store instant rebate coupon or a target markdown allowance on a specific product. Cash discounts represent discounts offered to the retailer off outstanding accounts receivable in order to initiate early payment. Inventory The Company's inventory, which consists of finished LED lighting products for resale by Capstone, is recorded at the lower of cost (first-in, first-out) or net realizable value. The Company writes down its inventory balances for estimates of excess and obsolete amounts. The Company reduces inventory on hand to its net realizable value on an item-by-item basis when the expected realizable value of a specific inventory item falls below its original cost. Management regularly reviews the Company’s investment in inventories for such declines in value. The write-downs are recognized as a component of cost of sales. During the fiscal year 2019 and 2018, inventory write downs were $0 for each year. As of December 31, 2019, and 2018, respectively, the inventory was valued at $24,818 and $27,497. Prepaid Expenses The Company’s prepaid expenses consist primarily of deposits on inventory purchases for future orders as well as prepaid insurance, trade show and subscription expense. As of December 31, 2019, and 2018, respectively, prepaid expenses were $182,782 and $243,876. Property and Equipment Property and equipment are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows: Useful Life December 31, 2019 December 31, 2018 Computer equipment and software 3-7 years $ 53,819 $ 51,195 Machinery and equipment 3-7 years 157,267 170,567 Furniture and fixtures 3-7 years 6,828 6,828 Less: Accumulated depreciation (152,265 ) (152,870 ) Property and Equipment, Net $ 65,649 $ 75,720 Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. Long-lived assets to be disposed of, if any, are reported at the lower of carrying amount or fair value less cost to sell. No impairment losses were recognized by the Company during 2019 or 2018. Upon sale or other disposition of property and equipment, the cost and related accumulated depreciation or amortization are removed from the accounts and any gain or loss is included in the determination of income or loss. Expenditures for maintenance and repairs are charged to expense as incurred. Major overhauls and betterments are capitalized and depreciated over their estimated economic useful lives. Depreciation and amortization expense was $44,194 and $45,510 for the years ended December 31, 2019 and 2018, respectively. Leases In February 2016, the FASB issued ASU no 2016-02, “Leases (Topic 842),” which requires leases with durations greater than twelve months to be recognized on the balance sheet and disclose key information about the leasing arrangements. The Company adopted the new standard with an effective date of January 1, 2019 on a modified retrospective approach. The Company has elected to take the practical expedient to separate lease and non-lease components for its operating lease. See Note 6 “ Operating Leases” for additional disclosures as required by the new standard. Goodwill On September 13, 2006, the Company entered into a Stock Purchase Agreement with Capstone Industries, Inc., a Florida corporation (“Capstone”). Capstone was incorporated in Florida on May 15, 1996 and is engaged primarily in the business of wholesaling technology inspired consumer products to distributors and retailers in the United States. Under the Stock Purchase Agreement, the Company acquired 100% of the issued and outstanding shares of Capstone’s Common Stock, and recorded goodwill of $1,936,020. Goodwill acquired in business combinations is initially computed as the amount paid by the acquiring company in excess of the fair value of the net assets acquired. Goodwill is tested for impairment on December 31 of each year or more frequently if events or changes in circumstances indicate that the asset might be impaired. If the carrying amount exceeds its fair value, an impairment loss is recognized. Goodwill is not amortized. Goodwill is subject to ongoing periodic impairments tests based on fair value of the reporting unit compared to its carrying amount, including goodwill. Impairment exists when a reporting unit’s carrying amount exceeds its fair value. At December 31, 2019 and 2018, the required annual impairment test of goodwill was performed, and no impairment existed as of the valuation dates. With the economic uncertainties caused by the COVID-19 pandemic, the capital markets may continue to have a downturn and adversely affect the Company’s stock price which will require the Company to test its goodwill for impairment in future reporting periods. The Company estimates the fair value of its single reporting unit relative to the Company's market capitalization. Earnings Per Common Share Basic earnings per common share is computed by dividing net income-loss by the weighted average number of shares of common stock outstanding as of December 31, 2019 and 2018. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. For calculation of the diluted earnings per share, the basic weighted average number of shares is increased by the dilutive effect of stock options and warrants using the treasury stock method. In periods where losses are reported, the weighted average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive. As of December 31, 2019 and 2018, the total number of potentially dilutive common stock equivalents excluded from the diluted earnings per share calculation was 1,000,00 and 970,001, respectively. During the year ended December 31, 2019 a total of 180,001 stock options expired. Basic weighted average shares outstanding is reconciled to diluted weighted shares outstanding as follows: Year Ended December 31, 2019 Year Ended December 31, 2018 Basic weighted average shares outstanding 46,863,467 47,046,364 Dilutive options - - Diluted weighted average shares outstanding 46,863,467 47,046,364 Revenue Recognition The Company generates revenue from developing, marketing and selling consumer lighting products through national and regional retailers. The Company’s products are targeted for applications such as home indoor and outdoor lighting and have different functionalities Capstone currently operates in the consumer lighting products category in the United States and in certain overseas markets. These products may be offered either under the Capstone brand or licensed brands. A sales contract occurs when the customer-retailer submits a purchase order to buy a specific product, a specific quantity, at an agreed-fixed price, within a ship window, from a specific location and on agreed payment terms. The selling price in all of our customers’ orders has been previously negotiated and agreed to including any applicable discount prior to receiving the customer’s purchase order. The stated unit price in the customer’s order has already been determined and is fixed at the time of invoicing. The Company recognizes product revenue when the Company’s performance obligations as per the terms in the customers purchase order have been fully satisfied, specifically, when the specified product and quantity ordered has been manufactured and shipped pursuant to the customers requested ship window, when the sales price as detailed in the purchase order is fixed, when the product title and risk of loss for that order has passed to the customer, and collection of the invoice is reasonably assured. This means that the product ordered and to be shipped has gone through quality assurance inspection, customs and commercial documentation preparation, the goods have been delivered, title transferred to the customer and confirmed by a signed cargo receipt or bill of lading. Only at the time of shipment when all performance obligations have been satisfied will the judgement be made to invoice the customer and complete the sales contract. The Company may enter into a licensing agreement with globally recognized companies, that allows the Company to market products under a licensed brand to retailers for a designated period of time, and whereby the Company will pay a royalty fee, typically a percentage of licensed product revenue to the licensor in order to market the licensed product. The Company expenses license royalty fees and sales commissions when incurred and these expenses are recognized during the period the related sale is recorded. These costs are recorded within sales and marketing expenses. The following table disaggregates net revenue by major source: For the Year Ended December 31, 2019 For the Year Ended December 31, 2018 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 11,218,714 $ - $ 11,218,714 $ 4,732,927 $ 6,827,308 $ 11,560,235 Lighting Products-International 1,185,731 - 1,185,731 639,130 630,959 1,270,089 Total Revenue $ 12,404,445 $ - $ 12,404,445 $ 5,372,057 $ 7,458,267 $ 12,830,324 We provide our customers with limited rights of return for non-conforming product warranty claims. As a policy, the Company does not accept product returns from customers, however occasionally as part of a customer’s in store test for new product, we may receive back residual inventory. Customer orders received are not long-term orders and are typically shipped within six months of the order receipt, but certainly within a one-year period. Our payment terms may vary by the type of customer, the customer’s credit standing, the location where the product will be picked up from and for international customers and which country their corporate office is located. The time between invoicing date and when payment is due may vary between 30 days and 90 days depending on the customer type. In order to ensure there are no payment issues, overseas customers or new customers may be required to provide a deposit or full payment before the order is delivered to the customer. The Company selectively supports retailer’s initiatives to maximize sales of the Company’s products on the retail floor or to assist in developing consumer awareness of new products launches, by providing marketing fund allowances to the customer. The Company recognizes these incentives at the time they are offered to the customers and records a credit to their account with an offsetting charge as either a reduction to revenue, increase to cost of sales, or marketing expenses depending on the type of sales incentives. Sales reductions for anticipated discounts, allowances and other deductions are recognized during the period the related revenue is recorded. During the year ended December 31, 2019 and 2018, Capstone determined that $0 and $1,749, respectively of previously accrued allowances were no longer required. The reduction of accrued allowances is included in net revenues for the years ended December 31, 2019 and 2018. Warranties The Company provides the end user with limited rights of return as a consumer assurance warranty on all products sold, stipulating that the product will function properly for the warranty period. The warranty period for all products is one year from date of consumer purchase. Certain retail customers may receive an off-invoice based discount such as a defective/warranty allowance, that will automatically reduce the unit selling price at the time the order is invoiced. This allowance will be used by the retail customer to defray the cost of any returned units from consumers and therefore negate the need to ship defective units back to the Company. Such allowances are charged to cost of sales at the time the order is invoiced. For those customers that do not receive a discount off-invoice, the Company recognizes a charge to cost of sales for anticipated non-conforming returns based upon an analysis of historical product warranty claims and other relevant data. We evaluate our warranty reserves based on various factors including historical warranty claims assumptions about frequency of warranty claims, and assumptions about the frequency of product failures derived from our reliability estimates. Actual product failure rates that materially differ from our estimates could have a significant impact on our operating results. Product warranty reserves are reviewed each quarter and recognized at the time we recognize revenue. The following table summarizes the changes in the Company’s product warranty liabilities which are included in accounts payable and accrued liabilities in the accompanying December 31, 2019 and 2018 balance sheets: December 31, December 31, 2019 2018 Balance at the beginning of the year $ 212,495 $ 328,279 Amount accrued 180,797 59,981 Amount expensed (145,442 ) (175,765 ) Balance at year-end $ 247,850 $ 212,495 Advertising and Promotion Advertising and promotion costs, including advertising, public relations, and trade show expenses, are expensed as incurred and included in sales and marketing expenses. Advertising and promotion expense was $254,283 and $113,474 for the years ended December 31, 2019 and 2018, respectively. Product Development Our research and development team located in Hong Kong working with our designated factories, are responsible for the design, development, testing, and certification of new product releases. Our engineering efforts support product development across all products, as well as product testing for specific overseas markets. All research and development costs are charged to results of operations as incurred. For the year ended December 31, 2019 and 2018, product development expenses were $348,745 and $518,969, respectively. Shipping and Handling The Company’s shipping and handling costs are included in sales and marketing expenses and are recognized as an expense during the period in which they are incurred and amounted to $25,730 and $59,896 for the years ended December 31, 2019 and 2018, respectively. Accounts Payable and Accrued Liabilities The following table summarizes the components of accounts payable and accrued liabilities at December 31, 2019 and 2018, respectively: December 31, December 31, 2019 2018 Accounts payable $ 273,606 $ 221,568 Accrued warranty reserve 247,850 212,495 Accrued compensation, benefits, marketing allowances and other expenses 114,137 27,383 Total accrued liabilities 361,987 239,878 Total $ 635,593 $ 461,446 Income Taxes The Company is subject to income taxes in the U.S. federal jurisdiction, various state jurisdictions and certain other jurisdictions. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) 740 Income Taxes The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. Tax regulations within each jurisdiction are subject to the interpretation of the relaxed tax laws and regulations and require significant judgement to apply. The Company is not subject to U.S. federal, state and local tax examinations by tax authorities generally for a period of 3 years from the later of each return due date or date filed. If the Company were to subsequently record an unrecognized tax benefit, associated penalties and tax related interest expense would be recorded as a component of income tax expense. Stock-Based Compensation The Company accounts for stock-based compensation under the provisions of ASC 718 Compensation- Stock Compensation ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of the grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expenses over the requisite service periods in the Company’s consolidated statements of income. Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. Stock-based compensation expense recognized during the years ended December 31, 2019 and 2018 was $40,707 and $86,666, respectively. In conjunction with the adoption of ASC 718, the Company adopted the straight-line single option method of attributing the value of stock-based compensation expense. The Company accounts for forfeitures as they occur. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses and the disclosure of contingent assets and liabilities. The Company evaluates its estimates on an ongoing basis, including those related to revenue recognition, product warranty obligations, valuation of inventories, impairments, tax related contingencies, valuation of stock-based compensation, other contingencies and litigation, among others. The Company generally bases its estimates on historical experience, agreed obligations, and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis of making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Historically, past changes to these estimates have not had a material impact on the Company’s financial statements. However, circumstances could change, and actual results could differ materially from those estimates. Adoption of New Accounting Standards In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, In March 2016, the FASB issued ASU 2016-02, Topic 842, as amended, “ Leases”. The Company determines if an arrangement contains a lease at the inception of a contract. Right-of-use asset represents the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Right-of-use assets and lease liabilities are recognized at the commencement date. The liability is equal to the present value of the remaining minimum lease payments. The asset is based on the liability, subject to certain adjustments. Operating leases result in a straight-line expense (similar to operating leases under the prior accounting standard). The Company utilizes its incremental borrowing rate to discount the lease payments. See Note 6 “ Operating Leases” for additional disclosures as required by the new standard. The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.

Concentrations Of Credit Risk A

Concentrations Of Credit Risk And Economic Dependence	12 Months Ended
	Dec. 31, 2019
Risks and Uncertainties [Abstract]
Concentration of Credit Risk and Economic Dependence	NOTE 2 - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE Financial instruments that potentially subject the Company to credit risk consist principally of cash and accounts receivable. The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. Cash The Company at times has cash with its financial institution in excess of Federal Deposit Insurance Corporation ("FIDC") insurance limits. The Company places its cash with high credit quality financial institutions which minimize these risks. Accounts Receivable The Company grants credit to its customers, substantially all of whom are retail establishments located throughout the United States and their international locations. The Company typically does not require collateral from customers. Credit risk is limited due to the financial strength of the customers comprising the Company’s customer base and their dispersion across different geographical regions. The Company monitors exposure of credit losses and maintains allowances for anticipated losses considered necessary under the circumstances. Major Customers The Company had two customers who comprised 83% and 15% of net revenue during the year ended December 31, 2019, and 36% and 60% of net revenue during the year ended December 31, 2018, respectively. The loss of these customers would adversely impact the business of the Company. For the years ended December 31, 2019 and 2018, approximately 10% and 10% respectively, of the Company’s net revenue resulted from international sales. Major Customers Net Revenue % Net Accounts Receivable Year Ended December 31, Year Ended December 31, Year Ended December 31, 2019 2018 2019 2018 Customer A 83 % 36 % $ 13,459 $ 38,090 Customer B 15 % 60 % - - Total 98 % 96 % $ 13,459 $ 38,090 Major Vendors The Company had one vendor from which it purchased 97% of merchandise sold during the year ended December 31, 2019, and two vendors from which it purchased 60% and 16% of merchandise sold during the year ended December 31, 2018. The loss of this supplier could adversely impact the business of the Company. As of December 31, 2019 and 2018, approximately 37% and 29%, respectively, of accounts payable were due to one vendor. Purchases % Accounts Payable Year Ended December 31, Year Ended December 31 Year Ended December 31, 2019 2018 2019 2018 Vendor A 97 % 60 % $ 100,705 $ 63,594 Vendor B - % 16 % - - Total 97 % 76 % $ 100,705 $ 63,594

Investment And Note Receivable

Investment And Note Receivable	12 Months Ended
	Dec. 31, 2019
Investments, All Other Investments [Abstract]
Investment And Note Receivable	NOTE 3 - INVESTMENT AND NOTE RECEIVABLE On January 15, 2013, the Company entered into an agreement with AC Kinetics, Inc. ("AC Kinetics") to purchase 100 shares of AC Kinetics Series A Preferred Stock for $500,000. These shares carried a liquidation preference in the amount of $500,000, were convertible at the Company's demand into 3% of the outstanding shares of AC Kinetics common stock and had anti-dilution protection. On June 8, 2016, the Board of Directors approved a Resolution to accept an offer from AC Kinetics to sell the Company 100 shares of AC Kinetics Series A Preferred Stock. For consideration, the Company received a note in the face amount of $1,500,000 that would be immediately paid to the Company on completion and funding of a Securities Purchase Agreement with a national company to purchase AC Kinetics. The note was subject to a Subordination Agreement for loans made to AC Kinetics by the national company involved in the Securities Purchase Agreement. As further consideration, the Company also received an option to repurchase 1,666,667 shares of Company common stock held by Involve L.L.C. at an exercise price of $.15. The Agreements were signed June 27, 2016. The options also had termination dates being the earlier of the 12-month anniversary of the first option exercise date or 36 months from the agreement effective date. The agreement was signed June 27, 2016 and the options would have expired on June 27, 2019. On June 27, 2016 in assessing the fair value of the note, management had to first consider the probability of the Securities Purchase Agreement between AC Kinetics and a national company being finalized. The completion of the Securities Purchase Agreement involved the development, testing and marketing of technologically advanced motor-control software which was still in its development stages. Payment of the note was also subject to a subordination agreement for loan advances made by the national company to AC Kinetics to fund the project which at the time of the transaction were several million dollars. In evaluating the note management determined that other than the intrinsic fair value of the option agreement, any added value to the note was dependent on the completion of the Securities Purchase Agreement between AC Kinetics and a national company and if the Securities Purchase agreement did not close, then AC Kinetics would not have the financial ability to pay the note, particularly as the note was subordinated to substantial loan advances made to AC Kinetics to fund the product development. In evaluating the note management also determined that the best estimate of fair value should be based on the value of the option to repurchase common stock from Involve L.L.C. which represented the spread between the market price and the exercised price of the 1,666,667 shares of common stock to be repurchased with an estimated value of $500,000. On February 13, 2017, as authorized under the Company's stock repurchase plan, the Company repurchased 1,000,000 shares of Company common stock from Involve, LLC., under the Option Agreement dated June 27, 2016, at an exercise price of $.15 per share. On May 1, 2017, as authorized under the Company's stock repurchase plan, the Company repurchased 666,667 shares of Company common stock from Involve, LLC., under the Option Agreement dated June 27, 2016, at an exercise price of $.15 per share. On May 2, 2017, the Company's Board of Directors authorized at the Company's discretion to either retain repurchased shares in the treasury or to retire the repurchased shares and these shares were retired on June 1, 2017. As of September 30, 2017 management were advised by a principal of AC Kinetics that the national company had not exercised its securities purchase rights per the agreement, that the national company had stopped advancing loans to fund the project, that the national company had not entered into a revised loan agreement and that the project leader for the national company coordinating the project had been laid off and there was no guarantee that the securities purchase option would be completed. With the exercise of all available options under the repurchase agreement and as the collateral used to substantiate the value of the note receivable was no longer available and as the possibility of the securities purchase agreement coming to a completion was doubtful, management determined that the fair value of the note at December 31, 2019 and December 31, 2018 was $0.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Notes Payable	NOTE 4 – NOTES PAYABLE Sterling National Bank On September 8, For the years ended December 31, 2019 and 2018, the processing fees associated with the agreement were $40,006 and $45,157, respectively. On July 20, 2018, to support the Company’s future needs, Sterling National Bank expanded the credit line up to $10,000,000 of which $2,000,000 had been allocated as a Capstone expansion working capital line. On July 18, 2019, Sterling National Bank renewed the credit line up to $7,500,000 to June 30, 2020. Additional expansion of the line will be reviewed as the need arises. As of both December 31, 2019, and 2018, there was no balance due to Sterling National Bank.

Notes And Loans Payable To Rela

Notes And Loans Payable To Related Parties	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Notes And Loans Payable To Related Parties	NOTE 5 – NOTES AND LOANS PAYABLE TO RELATED PARTIES Capstone Companies, Inc. - Notes Payable to Officers, Directors and Related Parties For the years ended December 31, 2019 and 2018, there have been no loan transactions with a Company Officer, Director or related parties. As of December 31, 2019, and December 31, 2018, the Company had $0 notes payable to officers, directors and related parties.

Commitments And Contingencies A

Commitments And Contingencies And Subsequent Events	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies and Subsequent Events	NOTE 6 – COMMITMENTS AND CONTINGENCIES AND SUBSEQUENT EVENTS Operating Leases The Company has operating lease agreements for offices and showroom facilities in Fort Lauderdale, Florida and in Hong Kong, expiring at varying dates. The Company’s principal executive offices are located at 431 Fairway Drive, Suite 200, Deerfield Beach, Florida 33441. Effective February 1, 2017, the Company renewed the lease for 3 years ending January 31, 2020, with a base annual rent of $92,256 and with a total rent expense of $281,711 through the term of the agreement. Under the lease agreement, Capstone was responsible for a portion of common area maintenance charges and any other utility consumed in the leased premises. On May 15, 2018, the Company entered into a lease agreement with the previous landlord to provide for a premise’s relocation, lease termination and new sublease agreement. Under the agreement the Company relocated its principal executive offices located at 350 Jim Moran Blvd, Suite 120, Deerfield Beach, Florida 33442 to 4,694 square feet of office space on the second floor of 431 Fairway Drive, Suite 200, Deerfield Beach, Florida 33441. The original lease terminated on the relocation date, being July 1, 2018, and the parties proceeded under the terms of the sublease which expired on January 31, 2020. The base annual rent in the sublease remained at the same rate as the previous agreement until January 31, 2020. At the expiration of the sublease, the Company had the option to accept the prime lease with another 3 years renewal and with an option to renew for an additional 5-year period. If the Company decided to further extend the sublease after January 31, 2020, the Company would be subject to the terms and conditions of the prime lease. The base monthly rent was $7,312 to January 31, 2019 and then base rent would be $7,514 until January 31, 2020 which includes an estimate for portion of the common area maintenance. As consideration for the lease amendment, the Company received a rate abatement from the landlord, effective May 1, 2018 and for four months to September 1, 2018. The landlord delivered the relocation premises in a “turnkey” condition with requested renovations made at no expense to the Company. As further consideration, the existing landlord agreed to pay the Company a $150,000 incentive to vacate the existing premises on completion of the relocation, which was fully paid as of December 31, 2018 and was being amortized over the life of the lease amendment and resulted in the recognition of lease incentive income of $870 per month. On May 9, 2019, per the terms of the lease agreement, the current landlord was notified of the Company’s intent to take over the prime lease. Effective November 1, 2019, the Company entered into a new prime operating lease with the landlord “431 Fairway Associates, LLC” ending June 30, 2023, for the Company’s executive offices located on the second floor of 431 Fairway Drive, Suite 200, Deerfield Beach, Florida 33441 with an annualized base rent of $70,104 and with a base rental adjustment of 3% commencing July 1, 2020 and on July 1 st The Company's rent expense is recorded on a straight line basis over the term of the lease. The rent expense for the years ended December 31, 2019 and 2018 amounted to $100,616 and $108,024, respectively. At the effective date of the new office lease, the Company recorded a right-of-use asset and lease liability under ASU 2016-02, Topic 842. Supplemental balance sheet information related to leases as of December 31, 2019 is as follows: Assets Operating lease - right-of-use asset $ 214,202 Liabilities Current Current portion of operating lease $ 51,174 Noncurrent Operating lease liability, net of current portion $ 170,998 Supplemental statement of operations information related to leases for the year ended December 31, 2019 Operating lease expense as a component of Other general and administrative expenses $ 11,640 Supplemental cash flow information related to leases for the year ended December 31, 2019 is as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow paid for operating lease $ 13,567 Lease term and Discount Rate Weighted average remaining lease term (months) 42 Operating lease Weighted average Discount Rate Operating lease 7 % Scheduled maturities of operating lease liabilities outstanding as of December 31, 2019 are as follows: Year Operating Lease 2020 $ 65,312 2021 73,290 2022 75,492 2023 38,304 Total Minimum Future Payments 252,398 Less: Imputed Interest 30,226 Present Value of Lease Liabilities $ 222,172 The Company had two short leases with durations of less than twelve months. Capstone International Hong Kong Ltd, (CIHK), entered into a lease agreement for office space at 303 Hennessy Road, Wanchai, Hong Kong. The original agreement which was effective from February 17, 2014 has been extended various times. On August 17, 2019, the lease was further extended with a base monthly rate of $5,100 for six months until February 16, 2020. As the premises was no longer required as the employees were working remotely, the Company decided not to renew and allowed this lease to expire. CIHK entered into a six-month rental agreement effective from December 1, 2016 for a showroom space at 3F, Wing Kin Industrial Building, 4-6 Wing Kin Road, Kwai Chung, NT, Hong Kong. This agreement has been extended various times. The lease with a base monthly rent of $1,290 expired August 16, 2019 and was further renewed for six-months expiring on February 16, 2020. Effective February 17, 2020, the Company entered into a new six-month lease expiring on September 30, 2020, with a base rate of $1,285 per month and the space is available to renew as required. Consulting Agreements On July 1, 2015, the Company entered into a consulting agreement with George Wolf, whereby Mr. Wolf was paid $10,500 per month through December 31, 2015 increasing to $12,500 per month from January 1, 2016 through December 31, 2017. A bonus compensation of $10,000 was paid in the month of January 2017 related to 2016 sales performance. On January 1, 2017, the agreement was amended, whereby Mr. Wolf was paid $13,750 per month from January 1, 2017 through December 31, 2017. Bonus compensation of $15,000 was paid on December 22, 2017 related to 2017 sales performance. On January 1, 2018, the agreement was further amended, whereby Mr. Wolf was paid $13,750 per month from January 1, 2018 through December 31, 2018. On January 1, 2019, the agreement was further amended, whereby Mr. Wolf was paid $13,750 per month from January 1, 2019 through December 31, 2020. The agreement can be terminated upon 30 days' notice by either party. The Company may, in its sole discretion at any time after December 31, 2015 convert Mr. Wolf to a full-time Executive status. The annual salary and term of employment would be equal to that outlined in the consulting agreement. Employment Agreements On February 5, 2016, the Company entered into an Employment Agreement with Stewart Wallach, whereby Mr. Wallach was paid $301,521 per annum. As part of the agreement, the base salary would be reviewed annually by the Compensation Committee for a potential increase, to at least reflect increases in the cost of living, but only if the Company shows a net profit for the year. The initial term of this agreement began February 5, 2016 and ended February 5, 2018. On February 5, 2018, the Company entered into an Employment Agreement with Stewart Wallach, whereby Mr. Wallach was paid $301,521 per annum. The initial term of this agreement began February 5, 2018 and ended February 5, 2020. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed two years in length. On February 5, 2020, the Company entered into a new Employment Agreement with Stewart Wallach, whereby Mr. Wallach will be paid $301,521 per annum. The initial term of this new agreement began February 5, 2020 and ends February 5, 2023. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed two years in length. On February 5, 2016, the Company entered into an Employment Agreement with James McClinton, whereby Mr. McClinton was paid $191,442 per annum. The term of this agreement began February 5, 2016 and ended February 5, 2018. On February 5, 2018, the Company renewed the Employment Agreement with James McClinton, whereby Mr. McClinton was paid $191,442 per annum. The term of this new agreement began February 5, 2018 and ended February 5, 2020. On February 5, 2020, the Company entered into an Employment Agreement with James McClinton, whereby Mr. McClinton will be paid $191,442 per annum. The term of this new agreement began February 5, 2020 and ends February 5, 2022. There is a common provision in both Mr. Wallach and Mr. McClinton's employment agreements: If the officer's employment is terminated by death or disability or without cause, the Company is obligated to pay to the officer's estate or the officer, as the case may be an amount equal to accrued and unpaid base salary as well as all accrued but unused vacation days through the date of termination. The Company will also pay sum payments equal to (a) the sum of twelve (12) months base salary at the rate the Executive was earning as of the date of termination and (b) the sum of "merit" based bonuses earned by the Executive during the prior calendar year of his termination. Any payments owed by the Company shall be paid from a normal payroll account on a bi-weekly basis in accordance with the normal payroll policies of the Company. The amount owed by the Company to the Executive, from the effective Termination date, will be payout bi-weekly over the course of the year but at no time will be no more than twenty (26) installments. The Company will also continue to pay the Executive's health and dental insurance benefits for 6 months starting at the Executives date of termination. If the Executive had family health coverage at the time of termination, the additional family premium obligation would remain theirs and will be reduced against the Executive's severance package. The employment agreements have an anti-competition provision for 18 months after the end of employment. Directors Compensation On May 31, 2019 the Company approved that effective on June 1, 2019, each independent director, namely Jeffrey Guzy and Jeffrey Postal, would each receive $750 per calendar month, as a Form 1099 compensation, for their continued services as directors of the Company. This compensation would be additional to the stock option grants awarded for their participation on the Audit Committee and Compensation and Nominating Committee. On May 31, 2019, the Company also approved that the independent directors would be offered effective from June 1, 2019, the opportunity to participate as a non-employee in the Company’s Health Benefit Plan, subject to compliance with all plan participation requirements and on acceptance into the plan the director will be responsible to pay 100% of their plans participation cost. Licensing Agreements Under a February 4, 2015 Licensing Agreement with a floorcare company, Company markets home lighting products under the licensed brand of the floorcare company, to discount retailers, warehouse clubs, home centers, on-line retailers and other retail distribution channels in the U.S., Canada and Mexico. The initial term of the agreement was for 3 years. The Licensing Agreement did not have a guaranteed royalty stipulation. On December 29, 2016, the Company finalized the first amendment to the February 4, 2015 Licensing Agreement with the floorcare company in which the initial term was extended through February 3, 2020 and additional renewal terms and periods were also finalized. During this initial extended period through February 3, 2020, if the Company achieves net sales of $5,000,000, then the Licensing Agreement would automatically be extended 2 years until February 3, 2022 and if during this second extended period the Company achieves net sales of $5,000,000, then the Licensing Agreement would automatically be further extended 2 years until February 3, 2024. This license amendment also added an additional product category. On April 12, 2018, the Company finalized the second amendment to the February 4, 2015 Licensing Agreement in which the license was further expanded to add an additional product category. As the Company did not achieve the stated net sales volume for the renewal period, the License expired on February 3, 2020. Royalty expense related to this Licensing Agreement for the years ended December 31, 2019 and 2018, was $0 and $312,225, respectively. On January 9, 2017, the Company finalized a Licensing Agreement with a globally recognized battery company that allowed the Company to market under the licensed brand, a specific product to a specific retailer in the warehouse club distribution channel. This agreement expired on December 31, 2018. Royalty expense related to this Licensing Agreement with the battery company for the year ended December 31, 2019 and 2018, was $0 and $35,559 respectively. Public Relations Agreement On September 27, 2018, the Company executed a public relations services agreement with Max Borges Agency, (“MBA”), a full – service public relations and communications agency with offices in Miami and San Francisco. The Company entered into the Agreement to obtain assistance from a nationally recognized firm, specializing in the development of product branding, marketing and launching of technology products. The agreement was effective on October 1, 2018 with an initial 180 days term, which either party can cancel with 60 days advanced notice in writing on or after the 120 th During the year both Company’s agreed to temporarily pause the MBA agreement for specific months and restarted the engagement with the same statement of work and terms as originally agreed. Legal Matters Cyberquest, Inc As previously reported in prior reports under the Exchange Act, on September 27, 2018, Company settled a legal action to access corporate records and validate issuance of shares of preferred stock in the 1998 acquisition of Cyberquest, Inc. by a predecessor of the Company. Both parties to this action filed a Joint Stipulation and Order for Dismissal with Prejudice with the U.S. district Court in Dallas, Texas, thereby ending this dispute in Cyberquest, Ltd. v. Capstone Companies, Inc

Stock Transactions

Stock Transactions	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Stock Transactions	NOTE 7 - STOCK TRANSACTIONS Options In 2005, the Company authorized the 2005 Equity Plan that made available shares of common stock for issuance through awards of options, restricted stock, stock bonuses, stock appreciation rights and restricted stock units. On May 2, 2017, the Company’s Board of Directors amended the Company’s 2005 Equity Incentive Plan to extend the Plan’s expiration date from December 31, 2016 to December 31, 2021. On August 29, 2018, the Company granted 100,000 stock options each to two directors of the Company for their participation as members of the Audit Committee and Nominating and Compensation Committee, and 10,000 stock options to the Company Secretary. The Director options have an exercise price of $.435 with an effective date of August 6, 2018 and vested on August 5, 2019 and have a term of 5 years. The Company Secretary options have an exercise price of $.435 with an effective date of August 6, 2018 and vested on August 5, 2019 and have a term of 10 years. On May 31, 2019, the Company granted 100,000 stock options each to two directors of the Company for their participation as members of the Audit Committee and Nominating and Compensation Committee, and 10,000 stock options to the Company Secretary. The Director options have a strike price of $.435 with an effective date of August 6, 2019 and will vest on August 5, 2020 and have a term of 5 years. The Company Secretary options have a strike price of $.435 with an effective date of August 6, 2019 and will vest on August 5, 2020 and have a term of 10 years. As of December 31, 2019, there were 1,000,000 stock options outstanding and 790,000 stock options vested. The stock options have a weighted average expense price of $0.435. Stock options were issued under Section 4(a)(2) and Rule 506(b) of Regulation D under the Securities Act of 1933. In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2018: Risk free interest rate – 2.80 – 2.94% Expected term – 5 to 10 years Expected volatility of stock – 500% Expected dividend yield – 0% Suboptimal Exercise Behavior Multiple – 2.0 Number of Steps – 150 In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2019: Risk free interest rate – 1.53 – 1.73% Expected term – 5 to 10 years Expected volatility of stock – 500% Expected dividend yield – 0% Suboptimal Exercise Behavior Multiple – 2.0 Number of Steps – 150 The risk-free interest rate is based on rates of treasury securities with the same expected term as the options. The Company uses the expected term of employee and director stock-based options. The Company is utilizing an expected volatility based on a review of the Company’s historical volatility, over a period of time, equivalent to the expected life of the instrument being valued. The expected dividend yield is based upon the fact that the Company has not historically paid dividends and does not expect to pay dividends in the near future. For the years ended December 31, 2019 and 2018, the Company recognized stock-based compensation expense of $40,707 and $86,666, respectively, related to these stock options. Such amounts are included in compensation expense in the accompanying consolidated statements of income. A further compensation expense expected to be $21,283 will be recognized for these options in 2020. The following table sets forth the Company’s stock options outstanding as of December 31, 2019 and 2018 and activity for the years then ended: Shares Weighted Average Exercise Price Weighted Average Fair Value Weighted Average Remaining Contractual Term (Years) Intrinsic Value Outstanding, January 1, 2018 1,026,670 $ 0.435 $ 0.345 2.45 $ 87,267 Granted 210,000 0.435 0.210 6.52 (59,010 ) Exercised - - - - - Forfeited/expired (266,669 ) 0.435 0.371 - 74,934 Outstanding, December 31, 2018 970,001 0.435 0.308 2.77 (272,570 ) Granted 210,000 0.435 0.210 4.84 (64,050 ) Exercised - - - - - Forfeited/expired (180,001 ) 0.435 0.283 - 54,900 Outstanding, December 31, 2019 1,000,000 $ 0.435 $ 0.284 2.88 $ (305,000 ) Vested/exercisable at December 31, 2018 760,001 $ 0.435 $ 0.336 2.20 $ (213,560 ) Vested/exercisable at December 31, 2019 790,000 $ 0.435 $ 0.314 2.36 $ (240,950 ) The following table summarizes the information with respect to options granted, outstanding and exercisable under the 2005 Plan: Exercise Price Options Outstanding Remaining Contractual Life in Years Average Exercise Price Number of Options Currently Exercisable $ .435 20,000 0.46 $ .435 20,000 $ .435 10,000 1.50 $ .435 10,000 $ .435 10,000 4.01 $ .435 10,000 $ .435 100,000 0.01 $ .435 100,000 $ .435 10,000 5.50 $ .435 10,000 $ .435 100,000 0.60 $ .435 100,000 $ .435 10,000 5.60 $ .435 10,000 $ .435 100,000 1.60 $ .435 100,000 $ .435 10,000 6.60 $ .435 10,000 $ .435 200,000 2.60 $ .435 200,000 $ .435 10,000 7.60 $ .435 10,000 $ .435 200,000 3.60 $ .435 200,000 $ .435 10,000 8.60 $ .435 10,000 $ .435 200,000 4.60 $ .435 - $ .435 10,000 9.60 $ .435 - Adoption of Stock Repurchase Plan On August 23, 2016, the Company's Board of Directors authorized the Company to implement a stock repurchase plan for up to $750,000 worth of shares of the Company's outstanding common stock. The stock purchases can be made in the open market, structured repurchase programs, or in privately negotiated transactions. The Company has no obligation to repurchase shares under the authorization, and the timing, actual number and value of the shares which are repurchased will be at the discretion of management and will depend on a number of factors including the price of the Company's common stock, market conditions, corporate developments and the Company's financial condition. The repurchase plan may be discontinued at any time at the Company's discretion. On December 21, 2016, the Company's Board of Directors approved an extension of the Company's stock repurchase plan through December 31, 2017, subject to an earlier termination at the discretion of the Company's Board of Directors. On February 13, 2017, as authorized under the Company's stock repurchase plan, the Company repurchased 1,000,000 shares of Company common stock from Involve, LLC., under the Option Agreement dated June 27, 2016, at an exercise price of $.15 per share. On May 1, 2017, as authorized under the Company's stock repurchase plan, the Company repurchased 666,667 shares of Company common stock from Involve, LLC., under the Option Agreement dated June 27, 2016, at an exercise price of $.15 per share. On May 2, 2017, the Company's Board of Directors authorized at the Company's discretion to either retain repurchased shares in the treasury or to retire the repurchased shares and these shares were retired on June 1, 2017. On December 15, 2017, the Company's Board of Directors approved an extension of the Company's stock repurchase plan for up to $750,000 through June 30, 2018. On August 29, 2018, the Company’s Board of Directors approved a further extension of the Company’s stock repurchase plan through August 31, 2019. The Board of Directors also approved an increase of the maximum amount of aggregate funding available for possible stock repurchases under the stock repurchase program from $750,000 to $1,000,000 during the renewal period. On August 29, 2018, the Company’s Board authorized and directed the Company’s management to establish a trading account at a brokerage firm for the Company to conduct open market purchases of the Company’s Common Stock in accordance with the terms and conditions of the Company’s current stock repurchase program and to fund said account from available cash of the Company but not to exceed such amount that would cause the Company to be unable to pay its bona fide debts. On December 19, 2018, Company entered into a Purchase Plan pursuant to Rule 10b5-1 under the Exchange Act, with Wilson Davis & Co., Inc., a registered broker-dealer. Under the Purchase Plan, Wilson Davis & Co., Inc will make periodic purchases of up to an aggregate of 750,000 shares at prevailing market prices, subject to the terms of the Purchase Plan. On May 31, 2019, the Company’s Board of Directors approved a further extension of the Company’s stock repurchase plan through August 31, 2020. The Board of Directors also approved that the maximum amount of aggregate funding available for possible stock repurchases under the stock repurchase program remained at $1,000,000 during the renewal period. On September 23, 2019 the Company signed a revised stock Purchase Plan to reflect an extension of the plan to repurchase up to an aggregate of 750,000 shares at prevailing market prices, subject to the terms of the Purchase Plan. As of December 31, 2019 a total of 466,617 of the Company’s Common Stock has been repurchased at a total cost of $71,407.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 8 - INCOME TAXES As of December 31, 2019, the Company had net operating loss carry forwards of approximately $1,654,000, available to the Company indefinitely and up to 80% of the operating loss can be used against future taxable income. The net deferred tax liability as of December 31, 2019 and 2018 was $0 and $12,000, respectively, and is reflected in long-term liabilities in the accompanying consolidated balance sheets. Tax benefit for income taxes differs from the amount computed using the federal US statutory income tax rate as follows: Year Ended December 31, 2019 2018 Tax benefit at U.S. statutory rate $ (88,547 ) $ (273,007 ) State income taxes, net of federal benefit (13,260 ) (105,808 ) Tax effect of foreign operations (3,801 ) 136,696 Non-deductible items 792 706 Valuation allowance 89,959 - Other (76 ) (47,562 ) Income tax benefit $ (14,933 ) $ (288,975 ) The effective tax rate was 1.6% in 2019 and 22.2% in 2018 and the statutory tax rate was 24.4% in 2019 and 25.4% in 2018. On December 22, 2017, President Trump signed into law the legislation generally known as Tax Cut and Jobs Act of 2017. The tax law includes significant changes to the U.S. corporate tax systems including a rate reduction from 35% to 21% beginning in January of 2018, a change in the treatment of foreign earnings going forward and a deemed repatriation transition tax. In accordance with ASC 740, the impact of a change in tax law is recorded in the period of enactment. The income tax benefit for the years ended December 31, 2019 and 2018 consists of: 2019 2018 Current: Federal $ - $ (39,000 ) State 1,000 (11,000 ) Foreign (4,000 ) - Deferred: Federal (11,000 ) (187,000 ) State (1,000 ) (52,000 ) Income Tax Benefit $ (15,000 ) $ (289,000 ) The tax effects of temporary differences and carry forwards that give rise to significant portions of deferred tax assets and liabilities consist of the following: 2019 2018 Deferred tax assets: Net operating loss $ 416,000 $ 218,000 Liabilities and reserves 25,000 116,000 Property and equipment and inventory 6,000 9,000 Stock options 85,000 75,000 532,000 418,000 Deferred tax liabilities: Defective warranty allowance - (29,000 ) Gain/loss on disposal (9,000 ) (8,000 ) Intangible assets (433,000 ) (393,000 ) Valuation allowance (90,000 ) - (532,000 ) (430,000 ) Net deferred tax assets and liabilities $ - $ (12,000 ) Deferred tax assets are to be reduced by a valuation allowance if it is more likely than not that some portion or all of the deferred asset will not be realized. The deferred tax assets are adjusted by a valuation allowance if, based on the weight of available evidence, it is more likely than not that a portion or all of the deferred assets will not be realized. The Companies will continue to assess the need for a valuation allowance and, to the extent it is determined that such allowance is necessary, the tax effect will be recognized in the future.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 9 – SUBSEQUENT EVENT COVID-19 Pandemic: Subsequent to year-end, the Company has been negatively impacted by the effects of the worldwide COVID-19 pandemic. During the months of February and March 2020, the Company’s Hong Kong office and Chinese suppliers were temporarily impacted by the closedown of facilities by local and regional authorities in their efforts to combat the spread of COVID-19. The CIHK staff worked remotely from home, however the factory closures delayed certain orders from the second quarter, 2020 until the third quarter 2020. These factories are now functioning, and orders are being produced both in China and in Thailand. On March 9, 2020, the State of Florida declared a state of emergency in order to combat the spread of the COVID-19 pandemic. The Company in 2019 had expanded its IT systems to allow for remote operations and as of March 20, 2020, the Company’s U.S. staff have been working remotely from their homes. The Company is closely monitoring its operations, liquidity, and capital resources and is actively working to minimize the current and future impact of this unprecedented situation. The Company has taken some immediate steps to reduce operating costs and to conserve cash including reductions in rent and travel expenses and staff reductions. These economic uncertainties may continue to have a downturn on capital markets and adversely affect the Company’s stock price, which may result in the impairment of the Company's goodwill. As of the date of issuance of these financial statements, the Company's goodwill is at risk of impairment relative to the market calitalization of the Company's outstanding common stock having fallen below the carrying value of the Company's sole reporting unit.

Organization And Summary Of S_2

Organization And Summary Of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Principle of consolidation	Principles of Consolidation The consolidated financial statements for the years ended December 31, 2019 and 2018 include the accounts of the parent entity and its wholly-owned subsidiaries. All material intra-entity transactions and balances have been eliminated in consolidation. This summary of accounting policies for Capstone Companies, Inc. (“CAPC” or the “Company”), a Florida corporation (formerly, “CHDT Corporation”) and its wholly-owned subsidiaries is presented to assist in understanding the Company's consolidated financial statements. The accounting policies conform to accounting principles generally accepted in the United States of America (“U.S. GAAP”) and have been consistently applied in the preparation of the consolidated financial statements.
Organization and Basis of Presentation	Organization and Basis of Presentation Capstone Companies, Inc. is headquartered in Deerfield Beach, Florida. On June 6, 2012, the Company amended its charter to change its name from CHDT Corporation to CAPSTONE COMPANIES, INC. This name change was effective as of July 6, 2012, for purposes of the change of its name on the OTC Bulletin Board. With the name change, the trading symbol was changed to CAPC. On April 13, 2012, the Company established a wholly owned subsidiary in Hong Kong, named Capstone International Hong Kong Ltd (“CIHK”) which provides support services such as engineering, new product development, product sourcing, factory certification and compliance, product price negotiating, product testing and quality control and ocean freight logistics for the Company’s other subsidiaries. CIHK is also engaged in selling the Company’s products internationally.
Nature of Business	Nature of Business Since the beginning of fiscal year 2007, the Company has been primarily engaged in the business of developing, marketing and selling home LED products through national and regional retailers in North America and in certain overseas markets. The Company’s products are targeted for applications such as home indoor and outdoor lighting and have different functionalities to meet consumer’s needs. The Company has developed a smart interactive mirror for residential use as a variant line for its lighting products, which was launched for market at the Consumer Electronics Show in early 2020. The development of the smart interactive mirror is part of the Company’s strategic effort to find new product lines to replace or supplement existing products that are nearing or at the end of their product life cycle. These products are offered either under the Capstone brand or licensed brands. The Company’s products are typically manufactured in China by contract manufacturing companies. The Company’s operations consist of one reportable segment for financial reporting purposes: Lighting Products.
Liquidity	Liquidity The Company reported a net loss of approximately $892 thousand for the year ended December 31, 2019 compared to a net loss of approximately $1.011 million for the year ended December 31, 2018. During the fiscal year 2019, the Company was able to transition customers from licensed brands into Capstone branded products, launched new LED lighting products, reduced operating expenses by $774 thousand and invested $207 thousand in the development of the Smart Mirror portfolio. At December 31, 2019, the Company continued to remain debt free, had a cash balance of $3.1 million and an available credit facility of $7.5 million subject to eligible collateral at Sterling National Bank. Management is confident that the Company has adequate cash on hand and availability on its credit facility to meet the Company’s liquidity requirements for the next twelve months.
Accounts Receivable	Accounts Receivable For product revenue, the Company invoices its customers at the time of shipment for the sales value of the product shipped. Accounts receivable are recognized at the amount expected to be collected and are not subject to any interest or finance charges. The Company does not have any off-balance sheet credit exposure related to any of its customers. As of both Decembers 31, 2019 and 2018, accounts receivable serves as collateral when the Company borrows against its credit facilities.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts The Company evaluates the collectability of accounts receivable based on a combination of factors. In cases where the Company becomes aware of circumstances that may impair a specific customer’s ability to meet its financial obligations subsequent to the original sale, the Company will recognize an allowance against amounts due, and thereby reduce the net recognized receivable to the amount the Company reasonably believes will be collected. For all other customers, the Company recognizes an allowance for doubtful accounts based on the length of time the receivables are past due and consideration of other factors such as industry conditions, the current business environment and the Company’s historical payment experience. An allowance for doubtful accounts is established as losses are estimated to have occurred through a provision for bad debts charged to earnings. This evaluation is inherently subjective and requires estimates that are susceptible to significant revisions as more information becomes available. As of both Decembers 31, 2019 and 2018, management has determined that accounts receivable are fully collectible. As such, management has not recorded an allowance for doubtful accounts. The following table summarizes the components of Accounts Receivable, net: December 31, December 31, 2019 2018 Trade Accounts Receivables at year end $ 276,551 $ 429,405 Reserve for estimated marketing allowances, cash discounts and other incentives (263,092 ) (364,894 ) Total Accounts Receivable, net $ 13,459 $ 64,511 The following table summarizes the changes in the Company’s reserve for marketing allowances, cash discounts and other incentives which is included in net accounts receivable: December 31, December 31, 2019 2018 Balance at beginning of the year $ (364,894 ) $ (194,061 ) Accrued allowances ( 89,666 ) ( 191,468 ) Reversal of prior year accrued allowances - 1,749 Expenditures 191,468 18,886 Balance at year-end $ (263,092 ) $ (364,894 ) Marketing allowances include the cost of underwriting an in store instant rebate coupon or a target markdown allowance on a specific product. Cash discounts represent discounts offered to the retailer off outstanding accounts receivable in order to initiate early payment.
Inventories	Inventory The Company's inventory, which consists of finished LED lighting products for resale by Capstone, is recorded at the lower of cost (first-in, first-out) or net realizable value. The Company writes down its inventory balances for estimates of excess and obsolete amounts. The Company reduces inventory on hand to its net realizable value on an item-by-item basis when the expected realizable value of a specific inventory item falls below its original cost. Management regularly reviews the Company’s investment in inventories for such declines in value. The write-downs are recognized as a component of cost of sales. During the fiscal year 2019 and 2018, inventory write downs were $0 for each year. As of December 31, 2019, and 2018, respectively, the inventory was valued at $24,818 and $27,497.
Prepaid Expenses	Prepaid Expenses The Company’s prepaid expenses consist primarily of deposits on inventory purchases for future orders as well as prepaid insurance, trade show and subscription expense. As of December 31, 2019, and 2018, respectively, prepaid expenses were $182,782 and $243,876.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows: Useful Life December 31, 2019 December 31, 2018 Computer equipment and software 3-7 years $ 53,819 $ 51,195 Machinery and equipment 3-7 years 157,267 170,567 Furniture and fixtures 3-7 years 6,828 6,828 Less: Accumulated depreciation (152,265 ) (152,870 ) Property and Equipment, Net $ 65,649 $ 75,720 Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. Long-lived assets to be disposed of, if any, are reported at the lower of carrying amount or fair value less cost to sell. No impairment losses were recognized by the Company during 2019 or 2018. Upon sale or other disposition of property and equipment, the cost and related accumulated depreciation or amortization are removed from the accounts and any gain or loss is included in the determination of income or loss. Expenditures for maintenance and repairs are charged to expense as incurred. Major overhauls and betterments are capitalized and depreciated over their estimated economic useful lives. Depreciation and amortization expense was $44,194 and $45,510 for the years ended December 31, 2019 and 2018, respectively.
Leases	Leases In February 2016, the FASB issued ASU no 2016-02, “Leases (Topic 842),” which requires leases with durations greater than twelve months to be recognized on the balance sheet and disclose key information about the leasing arrangements. The Company adopted the new standard with an effective date of January 1, 2019 on a modified retrospective approach. The Company has elected to take the practical expedient to separate lease and non-lease components for its operating lease. See Note 6 “ Operating Leases” for additional disclosures as required by the new standard.
Goodwill	Goodwill On September 13, 2006, the Company entered into a Stock Purchase Agreement with Capstone Industries, Inc., a Florida corporation (“Capstone”). Capstone was incorporated in Florida on May 15, 1996 and is engaged primarily in the business of wholesaling technology inspired consumer products to distributors and retailers in the United States. Under the Stock Purchase Agreement, the Company acquired 100% of the issued and outstanding shares of Capstone’s Common Stock, and recorded goodwill of $1,936,020. Goodwill acquired in business combinations is initially computed as the amount paid by the acquiring company in excess of the fair value of the net assets acquired. Goodwill is tested for impairment on December 31 of each year or more frequently if events or changes in circumstances indicate that the asset might be impaired. If the carrying amount exceeds its fair value, an impairment loss is recognized. Goodwill is not amortized. Goodwill is subject to ongoing periodic impairments tests based on fair value of the reporting unit compared to its carrying amount, including goodwill. Impairment exists when a reporting unit’s carrying amount exceeds its fair value. At December 31, 2019 and 2018, the required annual impairment test of goodwill was performed, and no impairment existed as of the valuation dates. With the economic uncertainties caused by the COVID-19 pandemic, the capital markets may continue to have a downturn and adversely affect the Company’s stock price which will require the Company to test its goodwill for impairment in future reporting periods. The Company estimates the fair value of its single reporting unit relative to the Company's market capitalization.
Earnings Per Common Share	Earnings Per Common Share Basic earnings per common share is computed by dividing net income-loss by the weighted average number of shares of common stock outstanding as of December 31, 2019 and 2018. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. For calculation of the diluted earnings per share, the basic weighted average number of shares is increased by the dilutive effect of stock options and warrants using the treasury stock method. In periods where losses are reported, the weighted average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive. As of December 31, 2019 and 2018, the total number of potentially dilutive common stock equivalents excluded from the diluted earnings per share calculation was 1,000,00 and 970,001, respectively. During the year ended December 31, 2019 a total of 180,001 stock options expired. Basic weighted average shares outstanding is reconciled to diluted weighted shares outstanding as follows: Year Ended December 31, 2019 Year Ended December 31, 2018 Basic weighted average shares outstanding 46,863,467 47,046,364 Dilutive options - - Diluted weighted average shares outstanding 46,863,467 47,046,364
Revenue Recognition	Revenue Recognition The Company generates revenue from developing, marketing and selling consumer lighting products through national and regional retailers. The Company’s products are targeted for applications such as home indoor and outdoor lighting and have different functionalities Capstone currently operates in the consumer lighting products category in the United States and in certain overseas markets. These products may be offered either under the Capstone brand or licensed brands. A sales contract occurs when the customer-retailer submits a purchase order to buy a specific product, a specific quantity, at an agreed-fixed price, within a ship window, from a specific location and on agreed payment terms. The selling price in all of our customers’ orders has been previously negotiated and agreed to including any applicable discount prior to receiving the customer’s purchase order. The stated unit price in the customer’s order has already been determined and is fixed at the time of invoicing. The Company recognizes product revenue when the Company’s performance obligations as per the terms in the customers purchase order have been fully satisfied, specifically, when the specified product and quantity ordered has been manufactured and shipped pursuant to the customers requested ship window, when the sales price as detailed in the purchase order is fixed, when the product title and risk of loss for that order has passed to the customer, and collection of the invoice is reasonably assured. This means that the product ordered and to be shipped has gone through quality assurance inspection, customs and commercial documentation preparation, the goods have been delivered, title transferred to the customer and confirmed by a signed cargo receipt or bill of lading. Only at the time of shipment when all performance obligations have been satisfied will the judgement be made to invoice the customer and complete the sales contract. The Company may enter into a licensing agreement with globally recognized companies, that allows the Company to market products under a licensed brand to retailers for a designated period of time, and whereby the Company will pay a royalty fee, typically a percentage of licensed product revenue to the licensor in order to market the licensed product. The Company expenses license royalty fees and sales commissions when incurred and these expenses are recognized during the period the related sale is recorded. These costs are recorded within sales and marketing expenses. The following table disaggregates net revenue by major source: For the Year Ended December 31, 2019 For the Year Ended December 31, 2018 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 11,218,714 $ - $ 11,218,714 $ 4,732,927 $ 6,827,308 $ 11,560,235 Lighting Products-International 1,185,731 - 1,185,731 639,130 630,959 1,270,089 Total Revenue $ 12,404,445 $ - $ 12,404,445 $ 5,372,057 $ 7,458,267 $ 12,830,324 We provide our customers with limited rights of return for non-conforming product warranty claims. As a policy, the Company does not accept product returns from customers, however occasionally as part of a customer’s in store test for new product, we may receive back residual inventory. Customer orders received are not long-term orders and are typically shipped within six months of the order receipt, but certainly within a one-year period. Our payment terms may vary by the type of customer, the customer’s credit standing, the location where the product will be picked up from and for international customers and which country their corporate office is located. The time between invoicing date and when payment is due may vary between 30 days and 90 days depending on the customer type. In order to ensure there are no payment issues, overseas customers or new customers may be required to provide a deposit or full payment before the order is delivered to the customer. The Company selectively supports retailer’s initiatives to maximize sales of the Company’s products on the retail floor or to assist in developing consumer awareness of new products launches, by providing marketing fund allowances to the customer. The Company recognizes these incentives at the time they are offered to the customers and records a credit to their account with an offsetting charge as either a reduction to revenue, increase to cost of sales, or marketing expenses depending on the type of sales incentives. Sales reductions for anticipated discounts, allowances and other deductions are recognized during the period the related revenue is recorded. During the year ended December 31, 2019 and 2018, Capstone determined that $0 and $1,749, respectively of previously accrued allowances were no longer required. The reduction of accrued allowances is included in net revenues for the years ended December 31, 2019 and 2018.
Warranties	Warranties The Company provides the end user with limited rights of return as a consumer assurance warranty on all products sold, stipulating that the product will function properly for the warranty period. The warranty period for all products is one year from date of consumer purchase. Certain retail customers may receive an off-invoice based discount such as a defective/warranty allowance, that will automatically reduce the unit selling price at the time the order is invoiced. This allowance will be used by the retail customer to defray the cost of any returned units from consumers and therefore negate the need to ship defective units back to the Company. Such allowances are charged to cost of sales at the time the order is invoiced. For those customers that do not receive a discount off-invoice, the Company recognizes a charge to cost of sales for anticipated non-conforming returns based upon an analysis of historical product warranty claims and other relevant data. We evaluate our warranty reserves based on various factors including historical warranty claims assumptions about frequency of warranty claims, and assumptions about the frequency of product failures derived from our reliability estimates. Actual product failure rates that materially differ from our estimates could have a significant impact on our operating results. Product warranty reserves are reviewed each quarter and recognized at the time we recognize revenue. The following table summarizes the changes in the Company’s product warranty liabilities which are included in accounts payable and accrued liabilities in the accompanying December 31, 2019 and 2018 balance sheets: December 31, December 31, 2019 2018 Balance at the beginning of the year $ 212,495 $ 328,279 Amount accrued 180,797 59,981 Amount expensed (145,442 ) (175,765 ) Balance at year-end $ 247,850 $ 212,495
Advertising and Promotion	Advertising and Promotion Advertising and promotion costs, including advertising, public relations, and trade show expenses, are expensed as incurred and included in sales and marketing expenses. Advertising and promotion expense was $254,283 and $113,474 for the years ended December 31, 2019 and 2018, respectively.
Product Development	Product Development Our research and development team located in Hong Kong working with our designated factories, are responsible for the design, development, testing, and certification of new product releases. Our engineering efforts support product development across all products, as well as product testing for specific overseas markets. All research and development costs are charged to results of operations as incurred. For the year ended December 31, 2019 and 2018, product development expenses were $348,745 and $518,969, respectively.
Shipping and Handling	Shipping and Handling The Company’s shipping and handling costs are included in sales and marketing expenses and are recognized as an expense during the period in which they are incurred and amounted to $25,730 and $59,896 for the years ended December 31, 2019 and 2018, respectively.
Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities The following table summarizes the components of accounts payable and accrued liabilities at December 31, 2019 and 2018, respectively: December 31, December 31, 2019 2018 Accounts payable $ 273,606 $ 221,568 Accrued warranty reserve 247,850 212,495 Accrued compensation, benefits, marketing allowances and other expenses 114,137 27,383 Total accrued liabilities 361,987 239,878 Total $ 635,593 $ 461,446
Income Taxes	Income Taxes The Company is subject to income taxes in the U.S. federal jurisdiction, various state jurisdictions and certain other jurisdictions. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) 740 Income Taxes The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. Tax regulations within each jurisdiction are subject to the interpretation of the relaxed tax laws and regulations and require significant judgement to apply. The Company is not subject to U.S. federal, state and local tax examinations by tax authorities generally for a period of 3 years from the later of each return due date or date filed. If the Company were to subsequently record an unrecognized tax benefit, associated penalties and tax related interest expense would be recorded as a component of income tax expense.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation under the provisions of ASC 718 Compensation- Stock Compensation ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of the grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expenses over the requisite service periods in the Company’s consolidated statements of income. Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. Stock-based compensation expense recognized during the years ended December 31, 2019 and 2018 was $40,707 and $86,666, respectively. In conjunction with the adoption of ASC 718, the Company adopted the straight-line single option method of attributing the value of stock-based compensation expense. The Company accounts for forfeitures as they occur.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses and the disclosure of contingent assets and liabilities. The Company evaluates its estimates on an ongoing basis, including those related to revenue recognition, product warranty obligations, valuation of inventories, impairments, tax related contingencies, valuation of stock-based compensation, other contingencies and litigation, among others. The Company generally bases its estimates on historical experience, agreed obligations, and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis of making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Historically, past changes to these estimates have not had a material impact on the Company’s financial statements. However, circumstances could change, and actual results could differ materially from those estimates.
Adoption of Accounting Standards	Adoption of New Accounting Standards In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, In March 2016, the FASB issued ASU 2016-02, Topic 842, as amended, “ Leases”. The Company determines if an arrangement contains a lease at the inception of a contract. Right-of-use asset represents the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Right-of-use assets and lease liabilities are recognized at the commencement date. The liability is equal to the present value of the remaining minimum lease payments. The asset is based on the liability, subject to certain adjustments. Operating leases result in a straight-line expense (similar to operating leases under the prior accounting standard). The Company utilizes its incremental borrowing rate to discount the lease payments. See Note 6 “ Operating Leases” for additional disclosures as required by the new standard. The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.

Organization And Summary Of S_3

Organization And Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Organization And Summary Of Significant Accounting Policies
Schedule of Components of Accounts Receivable, net	The following table summarizes the components of Accounts Receivable, net: December 31, December 31, 2019 2018 Trade Accounts Receivables at year end $ 276,551 $ 429,405 Reserve for estimated marketing allowances, cash discounts and other incentives (263,092 ) (364,894 ) Total Accounts Receivable, net $ 13,459 $ 64,511
Schedule of Changes in Reserve Included in Net Accounts Receivable	The following table summarizes the changes in the Company’s reserve for marketing allowances, cash discounts and other incentives which is included in net accounts receivable: December 31, December 31, 2019 2018 Balance at beginning of the year $ (364,894 ) $ (194,061 ) Accrued allowances ( 89,666 ) ( 191,468 ) Reversal of prior year accrued allowances - 1,749 Expenditures 191,468 18,886 Balance at year-end $ (263,092 ) $ (364,894 )
Schedule of Useful Lives, Depreciation of Property and Equipment	Useful Life December 31, 2019 December 31, 2018 Computer equipment and software 3-7 years $ 53,819 $ 51,195 Machinery and equipment 3-7 years 157,267 170,567 Furniture and fixtures 3-7 years 6,828 6,828 Less: Accumulated depreciation (152,265 ) (152,870 ) Property and Equipment, Net $ 65,649 $ 75,720
Schedule of Basic Weighted Average Shares Outstanding is Reconciled to Diluted	Basic weighted average shares outstanding is reconciled to diluted weighted shares outstanding as follows: Year Ended December 31, 2019 Year Ended December 31, 2018 Basic weighted average shares outstanding 46,863,467 47,046,364 Dilutive options - - Diluted weighted average shares outstanding 46,863,467 47,046,364
Schedule of Net Revenue by Major Source	The following table disaggregates net revenue by major source: For the Year Ended December 31, 2019 For the Year Ended December 31, 2018 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 11,218,714 $ - $ 11,218,714 $ 4,732,927 $ 6,827,308 $ 11,560,235 Lighting Products-International 1,185,731 - 1,185,731 639,130 630,959 1,270,089 Total Revenue $ 12,404,445 $ - $ 12,404,445 $ 5,372,057 $ 7,458,267 $ 12,830,324
Schedule of Changes in Product Warranty Liabilities Included in Accounts Payable and Accrued Liabilities	The following table summarizes the changes in the Company’s product warranty liabilities which are included in accounts payable and accrued liabilities in the accompanying December 31, 2019 and 2018 balance sheets: December 31, December 31, 2019 2018 Balance at the beginning of the year $ 212,495 $ 328,279 Amount accrued 180,797 59,981 Amount expensed (145,442 ) (175,765 ) Balance at year-end $ 247,850 $ 212,495
Schedule of Components of Accounts Payable and Accrued Liabilities	The following table summarizes the components of accounts payable and accrued liabilities at December 31, 2019 and 2018, respectively: December 31, December 31, 2019 2018 Accounts payable $ 273,606 $ 221,568 Accrued warranty reserve 247,850 212,495 Accrued compensation, benefits, marketing allowances and other expenses 114,137 27,383 Total accrued liabilities 361,987 239,878 Total $ 635,593 $ 461,446

Concentrations Of Credit Risk_2

Concentrations Of Credit Risk And Economic Dependence (Tables)	12 Months Ended
	Dec. 31, 2019
Concentrations Of Credit Risk And Economic Dependence
Schedule of Concentration of Credit Risk of Major Customers And Major Vendors	Major Customers Net Revenue % Net Accounts Receivable Year Ended December 31, Year Ended December 31, Year Ended December 31, 2019 2018 2019 2018 Customer A 83 % 36 % $ 13,459 $ 38,090 Customer B 15 % 60 % - - Total 98 % 96 % $ 13,459 $ 38,090 Major Vendors As of December 31, 2019 and 2018, approximately 37% and 29%, respectively, of accounts payable were due to one vendor. Purchases % Accounts Payable Year Ended December 31, Year Ended December 31 Year Ended December 31, 2019 2018 2019 2018 Vendor A 97 % 60 % $ 100,705 $ 63,594 Vendor B - % 16 % - - Total 97 % 76 % $ 100,705 $ 63,594

Commitments And Contingencies_2

Commitments And Contingencies And Subsequent Events (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments And Contingencies And Subsequent Events
Schedule of Right Of Use Asset and Lease Liability	Supplemental balance sheet information related to leases as of December 31, 2019 is as follows: Assets Operating lease - right-of-use asset $ 214,202 Liabilities Current Current portion of operating lease $ 51,174 Noncurrent Operating lease liability, net of current portion $ 170,998 Supplemental statement of operations information related to leases for the year ended December 31, 2019 Operating lease expense as a component of Other general and administrative expenses $ 11,640 Supplemental cash flow information related to leases for the year ended December 31, 2019 is as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow paid for operating lease $ 13,567 Lease term and Discount Rate Weighted average remaining lease term (months) 42 Operating lease Weighted average Discount Rate Operating lease 7 %
Scheduled maturities of operating lease liabilities outstanding	Scheduled maturities of operating lease liabilities outstanding as of December 31, 2019 are as follows: Year Operating Lease 2020 $ 65,312 2021 73,290 2022 75,492 2023 38,304 Total Minimum Future Payments 252,398 Less: Imputed Interest 30,226 Present Value of Lease Liabilities $ 222,172

Stock Transations (Tables)

Stock Transations (Tables)	12 Months Ended
	Dec. 31, 2019
Stock Transations
Schedule of Assumptions Used in Valuing the Stock Options	In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2018: Risk free interest rate – 2.80 – 2.94% Expected term – 5 to 10 years Expected volatility of stock – 500% Expected dividend yield – 0% Suboptimal Exercise Behavior Multiple – 2.0 Number of Steps – 150 In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2019: Risk free interest rate – 1.53 – 1.73% Expected term – 5 to 10 years Expected volatility of stock – 500% Expected dividend yield – 0% Suboptimal Exercise Behavior Multiple – 2.0 Number of Steps – 150
Schedule of Stock Options Outstanding and Activity	The following table sets forth the Company’s stock options outstanding as of December 31, 2019 and 2018 and activity for the years then ended: Shares Weighted Average Exercise Price Weighted Average Fair Value Weighted Average Remaining Contractual Term (Years) Intrinsic Value Outstanding, January 1, 2018 1,026,670 $ 0.435 $ 0.345 2.45 $ 87,267 Granted 210,000 0.435 0.210 6.52 (59,010 ) Exercised - - - - - Forfeited/expired (266,669 ) 0.435 0.371 - 74,934 Outstanding, December 31, 2018 970,001 0.435 0.308 2.77 (272,570 ) Granted 210,000 0.435 0.210 4.84 (64,050 ) Exercised - - - - - Forfeited/expired (180,001 ) 0.435 0.283 - 54,900 Outstanding, December 31, 2019 1,000,000 $ 0.435 $ 0.284 2.88 $ (305,000 ) Vested/exercisable at December 31, 2018 760,001 $ 0.435 $ 0.336 2.20 $ (213,560 ) Vested/exercisable at December 31, 2019 790,000 $ 0.435 $ 0.314 2.36 $ (240,950 )
Schedule of Options Granted, Outstanding and Exercisable Under the 2005 Plan	The following table summarizes the information with respect to options granted, outstanding and exercisable under the 2005 Plan: Exercise Price Options Outstanding Remaining Contractual Life in Years Average Exercise Price Number of Options Currently Exercisable $ .435 20,000 0.46 $ .435 20,000 $ .435 10,000 1.50 $ .435 10,000 $ .435 10,000 4.01 $ .435 10,000 $ .435 100,000 0.01 $ .435 100,000 $ .435 10,000 5.50 $ .435 10,000 $ .435 100,000 0.60 $ .435 100,000 $ .435 10,000 5.60 $ .435 10,000 $ .435 100,000 1.60 $ .435 100,000 $ .435 10,000 6.60 $ .435 10,000 $ .435 200,000 2.60 $ .435 200,000 $ .435 10,000 7.60 $ .435 10,000 $ .435 200,000 3.60 $ .435 200,000 $ .435 10,000 8.60 $ .435 10,000 $ .435 200,000 4.60 $ .435 - $ .435 10,000 9.60 $ .435 -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Income Tax Benefit Computed Using US Statutory Federal Tax Rate	Tax benefit for income taxes differs from the amount computed using the federal US statutory income tax rate as follows: Year Ended December 31, 2019 2018 Tax benefit at U.S. statutory rate $ (88,547 ) $ (273,007 ) State income taxes, net of federal benefit (13,260 ) (105,808 ) Tax effect of foreign operations (3,801 ) 136,696 Non-deductible items 792 706 Valuation allowance 89,959 - Other (76 ) (47,562 ) Income tax benefit $ (14,933 ) $ (288,975 )
Schedule of Income Tax Provision (Benefit)	The income tax benefit for the years ended December 31, 2019 and 2018 consists of: 2019 2018 Current: Federal $ - $ (39,000 ) State 1,000 (11,000 ) Foreign (4,000 ) - Deferred: Federal (11,000 ) (187,000 ) State (1,000 ) (52,000 ) Income Tax Benefit $ (15,000 ) $ (289,000 )
Schedule of deferred tax assets	The tax effects of temporary differences and carry forwards that give rise to significant portions of deferred tax assets and liabilities consist of the following: 2019 2018 Deferred tax assets: Net operating loss $ 416,000 $ 218,000 Liabilities and reserves 25,000 116,000 Property and equipment and inventory 6,000 9,000 Stock options 85,000 75,000 532,000 418,000 Deferred tax liabilities: Defective warranty allowance - (29,000 ) Gain/loss on disposal (9,000 ) (8,000 ) Intangible assets (433,000 ) (393,000 ) Valuation allowance (90,000 ) - (532,000 ) (430,000 ) Net deferred tax assets and liabilities $ - $ (12,000 )

Organization And Summary Of S_4

Organization And Summary Of Significant Accounting Policies (Components Of Accounts Receivable, Net) (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Organization And Summary Of Significant Accounting Policies Components Of Accounts Receivable Net
Trade Accounts Receivables at period end	$ 276,551	$ 429,405
Reserve for estimated marketing allowances, cash discounts and other incentives	263,092	364,894	$ 194,061
Total Accounts Receivable, net	$ 13,459	$ 64,511

Organization And Summary Of S_5

Organization And Summary Of Significant Accounting Policies (Schedule Of Changes In Reserve) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Organization And Summary Of Significant Accounting Policies Schedule Of Changes In Reserve
Balance at beginning of the period	$ 364,894	$ 194,061
Accrued allowances	89,666	191,468
Reversal of prior year accrued allowances		1,749
Expenditures	191,468	18,886
Balance at period-end	$ 263,092	$ 364,894

Organization And Summary Of S_6

Organization And Summary Of Significant Accounting Policies (Property And Equipments) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Less: Accumulated depreciation	$ 152,265	$ 152,870
Property and Equipment, Net	65,649	75,720
Computer Equipment [Member]
Property and Equipment, Net	$ 53,819	51,195
Computer Equipment [Member] | Minimum [Member]
Estimated useful lives	3 years
Computer Equipment [Member] | Maximum [Member]
Estimated useful lives	7 years
Machinery and Equipment [Member]
Property and Equipment, Net	$ 157,267	170,567
Machinery and Equipment [Member] | Minimum [Member]
Estimated useful lives	3 years
Machinery and Equipment [Member] | Maximum [Member]
Estimated useful lives	7 years
Furniture and Fixtures [Member]
Property and Equipment, Net	$ 6,828	$ 6,828
Furniture and Fixtures [Member] | Minimum [Member]
Estimated useful lives	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Estimated useful lives	7 years

Organization And Summary Of S_7

Organization And Summary Of Significant Accounting Policies (Schedule Of Basic Weighted Average Shares) (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Organization And Summary Of Significant Accounting Policies Schedule Of Basic Weighted Average Shares
Basic weighted average shares outstanding	46,863,467	47,046,364
Dilutive options
Diluted weighted average shares outstanding	46,863,467	47,046,364

Organization And Summary Of S_8

Organization And Summary Of Significant Accounting Policies (Schedule Of Net Revenue By Major Source) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Total Revenue	$ 12,404,445	$ 12,830,324
Capstone Brand [Member]
Total Revenue	12,404,445	5,372,057
License Brands [Member]
Total Revenue		7,458,267
Total Consolidated [Member]
Total Revenue	12,404,445	12,830,324
Lighting Products - U.S. [Member] | Capstone Brand [Member]
Total Revenue	11,218,714	4,732,927
Lighting Products - U.S. [Member] | License Brands [Member]
Total Revenue		6,827,308
Lighting Products - U.S. [Member] | Total Consolidated [Member]
Total Revenue	11,218,714	11,560,235
Lighting Products-International [Member] | Capstone Brand [Member]
Total Revenue	1,185,731	639,130
Lighting Products-International [Member] | License Brands [Member]
Total Revenue		630,959
Lighting Products-International [Member] | Total Consolidated [Member]
Total Revenue	$ 1,185,731	$ 1,270,089

Organization And Summary Of S_9

Organization And Summary Of Significant Accounting Policies (Schedule Of Product Warranty Liabilities) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Organization And Summary Of Significant Accounting Policies Schedule Of Product Warranty Liabilities
Balance at the beginning of the period	$ 212,495	$ 328,279
Amount accrued	180,797	59,981
Expenditures	145,442	175,765
Balance at period-end	$ 247,850	$ 212,495

Organization And Summary Of _10

Organization And Summary Of Significant Accounting Policies (Components Of Accounts Payable) (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Organization And Summary Of Significant Accounting Policies Components Of Accounts Payable
Accounts payable	$ 273,606	$ 221,568
Accrued warranty reserve	247,850	212,495	$ 328,279
Accrued compensation, benefits, commissions and marketing expenses	114,137	27,383
Total accrued liabilities	361,987	239,878
Total	$ 635,593	$ 461,446

Concentrations Of Credit Risk_3

Concentrations Of Credit Risk And Economic Dependence (Major Customers) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Concentration Risk [Line Items]
Gross Accounts Receivable	$ 276,551	$ 429,405
Customer A [Member]
Concentration Risk [Line Items]
Gross Accounts Receivable	13,459	38,090
Customer B [Member]
Concentration Risk [Line Items]
Gross Accounts Receivable
Major Customers [Member]
Concentration Risk [Line Items]
Gross Accounts Receivable	$ 13,459	$ 38,090
Net Revenue [Member] | Customer A [Member]
Concentration Risk [Line Items]
Concentration risk percentage	83.00%	36.00%
Net Revenue [Member] | Customer B [Member]
Concentration Risk [Line Items]
Concentration risk percentage	15.00%	60.00%
Net Revenue [Member] | Major Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage	98.00%	96.00%

Concentrations Of Credit Risk_4

Concentrations Of Credit Risk And Economic Dependence (Major Vendors) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Concentration Risk [Line Items]
Accounts Payable	$ 273,606	$ 221,568
Vendor A [Member]
Concentration Risk [Line Items]
Accounts Payable	100,705	63,594
Vendor B [Member]
Concentration Risk [Line Items]
Accounts Payable
Major Vendor [Member]
Concentration Risk [Line Items]
Accounts Payable	$ 100,705	$ 63,594
Purchases [Member] | Vendor A [Member]
Concentration Risk [Line Items]
Concentration risk percentage	97.00%	60.00%
Purchases [Member] | Vendor B [Member]
Concentration Risk [Line Items]
Concentration risk percentage		16.00%
Purchases [Member] | Major Vendor [Member]
Concentration Risk [Line Items]
Concentration risk percentage	97.00%	76.00%

Commitments And Contingencies_3

Commitments And Contingencies And Subsequent Events (Details1) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Assets
Operating lease - right-of-use asset	$ 214,202
Liabilities Current
Current portion of operating lease	51,174
Noncurrent
Operating lease liability, net of current portion	170,998
Commitments [Member]
Assets
Operating lease - right-of-use asset	214,202
Liabilities Current
Current portion of operating lease	51,174
Noncurrent
Operating lease liability, net of current portion	170,998
Supplemental statement of operations information related to leases for the year ended December 31, 2019
Operating lease expense as a component of Other general and administrative expenses	11,640
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow paid for operating lease	$ 13,567
Lease term and Discount Rate
Weighted average remaining lease term (months) operating lease	42 months
Weighted average Discount Rate
Operating lease	7.00%

Commitments And Contingencies_4

Commitments And Contingencies And Subsequent Events (Details) (Details)	Dec. 31, 2019USD ($)
Year
2020	$ 65,312
2021	73,290
2022	75,492
2023	38,304
Total Minimum Future Payments	252,398
Less: Imputed Interest	30,226
Present Value of Lease Liabilities	$ 222,172

Stock Transactions (Schedule Of

Stock Transactions (Schedule Of Assumptions Used In Valuing The Stock Options) (Details) - Options [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Assumptions - Binomial Lattice (Suboptimal) Option Pricing Model:
Expected volatility of stock	500.00%	500.00%
Expected dividend yield	0.00%	0.00%
Suboptimal Exercise Behavior Multiple	2.0	2.0
Number of Steps	150	150
Minimum [Member]
Assumptions - Binomial Lattice (Suboptimal) Option Pricing Model:
Risk free interest rate	1.53%	2.80%
Expected term	5 years	5 years
Maximum [Member]
Assumptions - Binomial Lattice (Suboptimal) Option Pricing Model:
Risk free interest rate	1.73%	2.94%
Expected term	10 years	10 years

Stock Transactions (Schedule _2

Stock Transactions (Schedule Of Stock Options Outstanding And Activity) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Shares
Outstanding, beginning	970,001	1,026,670
Granted	210,000	210,000
Exercised
Forfeited/expired	180,001	266,669
Outstanding, end	1,000,000	970,001
Vested/exercisable	790,000	760,001
Weighted Average Exercise Price
Outstanding, beginning	$ 0.435	$ 0.435
Granted	0.435	0.435
Exercised
Forfeited/expired	0.435	0.435
Outstanding, end	0.435	0.435
Vested/exercisable	0.435	0.435
Weighted Average Fair Value
Outstanding, beginning	0.308	0.345
Granted	0.210	0.210
Exercised
Forfeited/expired	0.283	0.371
Outstanding, end	0.284	0.308
Vested/exercisable	$ 0.314	$ 0.336
Weighted Average Remaining Contractual Term (Years)
Outstanding, beginning	2 years 9 months 7 days	2 years 5 months 12 days
Granted	4 years 10 months 2 days	6 years 6 months 7 days
Outstanding, end	2 years 10 months 17 days	2 years 9 months 7 days
Vested/exercisable	2 years 4 months 10 days	2 years 2 months 12 days
Intrinsic Value
Outstanding, beginning	$ (272,570)	$ 87,267
Granted	(64,050)	(59,010)
Exercised
Forfeited/expired	54,900	74,934
Outstanding, end	(305,000)	(272,570)
Vested/exercisable	$ (240,950)	$ (213,560)

Stock Transactions (Schedule _3

Stock Transactions (Schedule Of Options Granted, Outstanding And Exercisable) (Details) - Exercise Price - .435 [Member] - 2005 Plan [Member]	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	20,000
Remaining Contractual Life in Years	5 months 16 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	20,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	1 year 6 months
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	4 years 4 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	100,000
Remaining Contractual Life in Years	3 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	100,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	5 years 6 months
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	100,000
Remaining Contractual Life in Years	7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	100,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	5 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	100,000
Remaining Contractual Life in Years	1 year 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	100,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	6 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	200,000
Remaining Contractual Life in Years	2 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	200,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	7 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	200,000
Remaining Contractual Life in Years	3 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	200,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	8 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	200,000
Remaining Contractual Life in Years	4 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	9 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares

Income Taxes (Schedule of Recon

Income Taxes (Schedule of Reconciliation of Income Tax Provision) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes Schedule Of Reconciliation Of Income Tax Provision
Tax benefit at U.S. statutory rate	$ (88,547)	$ (273,007)
State income taxes, net of federal benefit	(13,260)	(105,808)
Tax effect of foreign operations	(3,801)	136,696
Non-deductible items	792	706
Valuation allowance	89,959
Other	(76)	(47,562)
Income tax provision	$ (14,933)	$ (288,975)

Income Taxes (Schedule Of Incom

Income Taxes (Schedule Of Income Tax Provision (Benefit)) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Current:
Federal		$ (39,000)
State	1,000	(11,000)
Foreign	(4,000)
Deferred:
Federal	(11,000)	(187,000)
State	(1,000)	(52,000)
Income Tax (Benefit)	$ (15,000)	$ (289,000)

Income Taxes (Schedule Of Defer

Income Taxes (Schedule Of Deferred Tax Assets And Liabilities) (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Net operating loss	$ 416,000	$ 218,000
Liabilities and reserves	25,000	116,000
Property and equipment and inventory	6,000	9,000
Stock options	85,000	75,000
Deferred tax assets, net	532,000	418,000
Deferred tax liabilities:
Defective warranty allowance		29,000
Gain/loss on disposal	9,000	8,000
Intangible assets	433,000	393,000
Valuation allowance	90,000
Deferred tax liabilities, net	532,000	430,000
Net deferred tax assets and liabilities		$ (12,000)

Organization And Summary Of _11

Organization And Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Potentially dilutive common stock equivalents excluded from diluted earnings per share	100,000	970,001
Reversal of prior year accrued allowances		$ 1,749
Sales and Marketing Expenses [Member]
Advertising and promotion expense	254,283	113,474
Shipping and handling costs	$ 25,730	$ 59,896
Options [Member]
Stock option expired	180,001

Concentrations Of Credit Risk_5

Concentrations Of Credit Risk And Economic Dependence (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net Revenue [Member] | International Sales [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%	10.00%
Accounts Payable [Member] | One Vendor [Member]
Concentration Risk [Line Items]
Concentration risk percentage	37.00%	29.00%

Investment And Note Receivable

Investment And Note Receivable (Narrative) (Details) - USD ($)	Jun. 08, 2016	Jan. 15, 2013	Dec. 31, 2019	Dec. 31, 2018
Fair value of notes receivable			$ 0	$ 0
Agreement With AC Kinetics, Inc [Member] | Preferred Stock, Series A [Member]
Preferred stock purchased, shares		100
Preferred stock purchased, value		$ 500,000
Preferred stock liquidation preference value		$ 500,000
Preferred stock conversion rights		Were convertible at the Company's demand into 3% of the outstanding shares of AC Kinetics common stock and had anti-dilution protection.
Securities Purchase Agreement With AC Kinetics, Inc [Member]
No of shares sold back	100
Description of consideration received under the agreement	As further consideration, the Company also received an option to repurchase 1,666,667 shares of Company common stock held by Involve L.L.C. at an exercise price of $.15. The Agreements were signed June 27, 2016.
Securities Purchase Agreement With AC Kinetics, Inc [Member] | Notes Receivable [Member]
Consideration received as notes receivable	$ 1,500,000

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details) - Financing Agreement With Sterling National Bank [Member] - Line Of Credit [Member] - USD ($)	Jul. 18, 2019	Sep. 08, 2010	Dec. 31, 2019	Dec. 31, 2018	Jul. 20, 2018
Line of Credit Facility [Line Items]
Line of credit funding description	On July 18, 2019, Sterling National Bank renewed the credit line up to $7,500,000 to June 30, 2020.	The assignments provide funding for an amount up to 85% of net invoices submitted.
Percentage of base management fee of the gross invoice amount		30.00%
Line of credit interest rate description		The interest rate of the loan advance is 0.25% above Sterling National Bank's Base Rate which at time of closing was 7.00%.
Line of credit interest rate			6.25%	7.25%
Line of credit collateral description		The amounts borrowed under this agreement are due on demand and collateralized by substantially all the assets of Capstone.
Line of credit processing fees			$ 40,006	$ 45,157
Line of credit, outstanding amount
Line of credit current maximum borrowing capacity	$ 7,500,000			$ 10,000,000	$ 10,000,000
Additional expansion of working capital line of credit					$ 2,000,000

Notes And Loans Payable To Re_2

Notes And Loans Payable To Related Parties (Narrative) (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Notes Payable [Member] | Officer, Director And Related Party [Member]
Short-term Debt [Line Items]
Notes and loans payable to related parties	$ 0	$ 0

Commitments And Contingencies_5

Commitments And Contingencies And Subsequent Events (Operating Leases) (Narrative) (Details) - USD ($)	Feb. 17, 2020	Nov. 01, 2019	Aug. 17, 2019	May 15, 2018	Feb. 01, 2017	Dec. 01, 2016	Feb. 17, 2014	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Operating Leased Assets [Line Items]
Base annual / monthly rent payable									$ 252,398
Rent expenses									$ 100,616	$ 108,024
Operating Lease Agreement - Office Space [Member]
Operating Leased Assets [Line Items]
Base annual / monthly rent payable					$ 92,256
Operating lease description		Effective November 1, 2019, the Company entered into a new prime operating lease with the landlord “431 Fairway Associates, LLC” ending June 30, 2023, for the Company’s executive offices located on the second floor of 431 Fairway Drive, Suite 200, Deerfield Beach, Florida 33441 with an annualized base rent of $70,104 and with a base rental adjustment of 3% commencing July 1, 2020 and on July 1st of each subsequent year during the term. Under the lease agreement, Capstone is also responsible for a portion of common area maintenance charges in the leased premises which has been estimated at $12.00 per square foot on an annualized basis of which the premises is approximately 4,694 square feet.		On May 15, 2018, the Company entered into a lease agreement with the previous landlord to provide for a premise’s relocation, lease termination and new sublease agreement. Under the agreement the Company relocated its principal executive offices located at 350 Jim Moran Blvd, Suite 120, Deerfield Beach, Florida 33442 to 4,694 square feet of office space on the second floor of 431 Fairway Drive, Suite 200, Deerfield Beach, Florida 33441. The original lease terminated on the relocation date, being July 1, 2018, and the parties proceeded under the terms of the sublease which expired on January 31, 2020. The base annual rent in the sublease remained at the same rate as the previous agreement until January 31, 2020. At the expiration of the sublease, the Company had the option to accept the prime lease with another 3 years renewal and with an option to renew for an additional 5-year period. If the Company decided to further extend the sublease after January 31, 2020, the Company would be subject to the terms and conditions of the prime lease. The base monthly rent was $7,312 to January 31, 2019 and then base rent would be $7,514 until January 31, 2020 which includes an estimate for portion of the common area maintenance.	Effective February 1, 2017, the Company renewed the lease for 3 years ending January 31, 2020.
Operating lease renewal term					3 years
Total rental expenses					$ 281,711
Amount agreed to pay by Landlord on completion of relocation				$ 150,000
Lease incentive income per month								$ 870
Operating Lease Agreement - Office Space [Member] | Capstone International Hong Kong Ltd (CIHK) [Member]
Operating Leased Assets [Line Items]
Base annual / monthly rent payable			$ 5,100			$ 1,290
Operating lease description			The lease was further extended with a base monthly rate of $5,100 for six months until February 16, 2020. As the premises was no longer required as the employees were working remotely, the Company decided not to renew and allowed this lease to expire.			CIHK entered into a six month rental agreement effective from December 1, 2016 for a showroom space at 3F, Wing Kin Industrial Building, 4-6 Wing Kin Road, Kwai Chung, NT, Hong Kong. This agreement has been extended various times. The current lease expires August 16, 2019 and was further renewed for six-months expiring on February 16, 2020	The original agreement which was effective from February 17, 2014 has been extended various times.
Operating Lease Agreement - Showroom Space [Member] | Capstone International Hong Kong Ltd (CIHK) [Member] | Subsequent Event [Member]
Operating Leased Assets [Line Items]
Base annual / monthly rent payable	$ 1,285
Operating lease description	Effective February 17, 2020, the Company entered into a new six-month lease expiring on September 30, 2020, with a base rate of $1,285 per month and the space is available to renew as required.

Commitments And Contingencies (

Commitments And Contingencies (Consulting Agreements) (Narrative) (Details) - Consulting Agreement With George Wolf [Member] - USD ($)	Jan. 02, 2019	Jan. 02, 2018	Dec. 22, 2017	Jan. 02, 2017	Jan. 02, 2016	Jul. 01, 2015	Jan. 31, 2017	Dec. 31, 2019
Other Commitments [Line Items]
Amount payable per month under the agreement	$ 13,750	$ 13,750		$ 13,750	$ 12,500	$ 10,500
Agreement description	On January 1, 2019, the agreement was further amended, whereby Mr. Wolf will be paid $13,750 per month from January 1, 2019 through December 31, 2020.	On January 1, 2018, the agreement was further amended, whereby Mr. Wolf will be paid $13,750 per month from January 1, 2018 through December 31, 2018.		On January 1, 2017, the agreement was amended, whereby Mr. Wolf will be paid $13,750 per month from January 1, 2017 through December 31, 2017.	Increasing to $12,500 per month from January 1, 2016 through December 31, 2017.	Mr. Wolf will be paid $10,500 per month through December 31, 2015.		The agreement can be terminated upon 30 days' notice by either party. The Company may, in its sole discretion at any time after December 31, 2015 convert Mr. Wolf to a full-time Executive status. The annual salary and term of employment would be equal to that outlined in the consulting agreement. Mr. Wolf is an independent contractor of the Company.
Compensation bonus			$ 15,000				$ 10,000

Commitments And Contingencies_6

Commitments And Contingencies (Employment Agreements) (Narrative) (Details) - USD ($)	Feb. 05, 2020	Feb. 05, 2018	Feb. 06, 2016	Feb. 05, 2016	Sep. 30, 2019
Employment Agreement With Stewart Wallach [Member]
Other Commitments [Line Items]
Amount payable per annum under the agreement		$ 301,521	$ 301,521
Agreement description		The initial term of this new agreement began February 5, 2018 and ends February 5, 2020. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed two years in length.	The initial term of this agreement began February 5, 2016 and ended February 5, 2018.
Employment Agreement With Stewart Wallach [Member] | Subsequent Event [Member]
Other Commitments [Line Items]
Amount payable per annum under the agreement	$ 301,521
Agreement description	The initial term of this new agreement began February 5, 2020 and ends February 5, 2023.
Employment Agreement With James McClinton [Member]
Other Commitments [Line Items]
Amount payable per annum under the agreement		$ 191,442		$ 191,442
Agreement description		The term of this new agreement began February 5, 2018 and ended February 5, 2020.		The term of this agreement began February 5, 2016 and ended February 5, 2018.
Employment Agreement With James McClinton [Member] | Subsequent Event [Member]
Other Commitments [Line Items]
Amount payable per annum under the agreement	$ 191,442
Agreement description	The term of this new agreement began February 5, 2020 and ends February 5, 2022.
Employment Agreements [Member]
Other Commitments [Line Items]
Agreement description					There is a common provision in both Mr. Wallach and Mr. McClinton's employment agreements: If the officer's employment is terminated by death or disability or without cause, the Company is obligated to pay to the officer's estate or the officer, as the case may be an amount equal to accrued and unpaid base salary as well as all accrued but unused vacation days through the date of termination. The Company will also pay sum payments equal to (a) the sum of twelve (12) months base salary at the rate the Executive was earning as of the date of termination and (b) the sum of "merit" based bonuses earned by the Executive during the prior calendar year of his termination. Any payments owed by the Company shall be paid from a normal payroll account on a bi-weekly basis in accordance with the normal payroll policies of the Company. The amount owed by the Company to the Executive, from the effective Termination date, will be payout bi-weekly over the course of the year but at no time will be no more than twenty (26) installments. The Company will also continue to pay the Executive's health and dental insurance benefits for 6 months starting at the Executives date of termination. If the Executive had family health coverage at the time of termination, the additional family premium obligation would remain theirs and will be reduced against the Executive's severance package. The employment agreements have an anti-competition provision for 18 months after the end of employment.

Commitments And Contingencies_7

Commitments And Contingencies (Directors Compensation) (Narrative) (Details) - Directors Compensation [Member]	May 31, 2019USD ($)
Jeffrey Guzy - Director [Member]
Other Commitments [Line Items]
Director compensation payable per calendar month	$ 750
Agreement description	On May 31, 2019 the Company approved that effective on June 1, 2019, each independent director, namely Jeffrey Guzy and Jeffrey Postal, would each receive $750 per calendar month, as a Form 1099 compensation, for their continued services as directors of the Company. This compensation would be additional to the stock option grants awarded for their participation on the Audit Committee and Compensation and Nominating Committee.
Jeffrey Postal - Director [Member]
Other Commitments [Line Items]
Director compensation payable per calendar month	$ 750
Agreement description	On May 31, 2019, the Company also approved that the independent directors would be offered effective from June 1, 2019, the opportunity to participate as a non-employee in the Company’s Health Benefit Plan, subject to compliance with all plan participation requirements and on acceptance into the plan the director will be responsible to pay 100% of their plans participation cost.

Commitments And Contingencies(L

Commitments And Contingencies(Licensing Agreements) (Narrative) (Details) - USD ($)	Feb. 03, 2020	Apr. 12, 2018	Jan. 09, 2017	Dec. 29, 2016	Feb. 04, 2015	Dec. 31, 2019	Dec. 31, 2018
Licensing Agreement With Floorcare Company
Other Commitments [Line Items]
Agreement description		On April 12, 2018, the Company finalized the second amendment to the February 4, 2015 Licensing Agreement in which the license was further expanded to add an additional product category.		On December 29, 2016, the Company finalized the first amendment to the February 4, 2015 Licensing Agreement with the floorcare company in which the initial term was extended through February 3, 2020 and additional renewal terms and periods were also finalized. During this initial extended period through February 3, 2020, if the Company achieves net sales of $5,000,000, then the Licensing Agreement would automatically be extended 2 years until February 3, 2022 and if during this second extended period the Company achieves net sales of $5,000,000, then the Licensing Agreement would automatically be further extended 2 years until February 3, 2024. This license amendment also added an additional product category.	Under a February 4, 2015 Licensing Agreement with a floorcare company, Company markets home lighting products under the licensed brand of the floorcare company, to discount retailers, warehouse clubs, home centers, on-line retailers and other retail distribution channels in the U.S., Canada and Mexico. The initial term of the agreement is for 3 years. The Licensing Agreement did not have a guaranteed royalty stipulation.
Royalty expense						$ 0	$ 12,225
Licensing Agreement With Floorcare Company | Subsequent Event [Member]
Other Commitments [Line Items]
Agreement description	The Company did not achieve the stated net sales volume for the renewal period, the License expired on February 3, 2020.
Licensing Agreement With Battery Company
Other Commitments [Line Items]
Agreement description			On January 9, 2017, the Company finalized a Licensing Agreement with a globally recognized battery company that allowed the Company to market under the licensed brand, a specific product to a specific retailer in the warehouse club distribution channel. This agreement expired on December 31, 2018.
Royalty expense						$ 0	$ 35,559

Commitments And Contingencies_8

Commitments And Contingencies (Public Relations Agreement) (Narrative) (Details) - Public Relations Services Agreement With Max Borges Agency (MBA) [Member]	Sep. 27, 2018USD ($)
Other Commitments [Line Items]
Agreement description	On September 27, 2018, the Company executed a public relations services agreement with Max Borges Agency, (“MBA”), a full – service public relations and communications agency with offices in Miami and San Francisco. The Company entered into the Agreement to obtain assistance from a nationally recognized firm, specializing in the development of product branding, marketing and launching of technology products. The agreement was effective on October 1, 2018 with an initial 180 days term, which either party can cancel with 60 days advanced notice in writing on or after the 120th day of the effective date.
Amount payable per month under the agreement	$ 11,250
Subscription fee due on the first of each month	$ 476

Stock Transactions (Options) (N

Stock Transactions (Options) (Narrative) (Details) - USD ($)	May 31, 2019	Aug. 29, 2018	May 02, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of options				2 years 4 months 10 days	2 years 2 months 12 days
Stock options outstanding				1,000,000	970,001	1,026,670
Weighted average exercise price of options				$ 0.435	$ 0.435	$ 0.435
Stock based compensation expense				$ 40,707	$ 86,666
2005 Equity Plan [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options amendment terms			2005 Equity Incentive Plan to extend the Plan’s expiration date from December 31, 2016 to December 31, 2021.
Stock options outstanding				1,000,000
Stock options vested				813,334
Weighted average exercise price of options				$ 0.435
Stock based compensation expense				$ 40,707	$ 86,666
Unrecognized stock based compensation expense to be recognized in 2019				$ 21,283
2005 Equity Plan [Member] | Stock Options [Member] | Director One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
No of options granted	100,000	100,000
Options description	The Director options have a strike price of $.435 with an effective date of August 6, 2019	The Director options have an exercise price of $.435 with an effective date of August 6, 2018
Strike price of options	$ 0.435	$ 0.435
Vesting date of options	Will vest on August 5, 2020	Vested on August 5, 2019
Term of options	5 years	5 years
2005 Equity Plan [Member] | Stock Options [Member] | Director Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
No of options granted	100,000	100,000
Options description	The Director options have a strike price of $.435 with an effective date of August 6, 2019	The Director options have an exercise price of $.435 with an effective date of August 6, 2018
Strike price of options	$ 0.435	$ 0.435
Vesting date of options	Will vest on August 5, 2020	Vested on August 5, 2019
Term of options	5 years	5 years
2005 Equity Plan [Member] | Stock Options [Member] | Company Secretary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
No of options granted	10,000	10,000
Options description	The Company Secretary options have an exercise price of $.435 with an effective date of August 6, 2019	The Company Secretary options have an exercise price of $.435 with an effective date of August 6, 2018
Strike price of options	$ 0.435	$ 0.435
Vesting date of options	Will vest on August 5, 2020	Vested on August 5, 2019
Term of options	10 years	10 years

Stock Transactions (Adoption Of

Stock Transactions (Adoption Of Stock Repurchase Plan) (Narrative) (Details) - USD ($)	Sep. 23, 2019	May 31, 2019	Dec. 19, 2018	Aug. 29, 2018	Dec. 15, 2017	May 01, 2017	Feb. 13, 2017	Aug. 23, 2016	Dec. 31, 2019
Repurchase of shares, value									$ 71,407
Common Stock [Member]
Repurchase of shares, shares									(466,617)
Repurchase of shares, value									$ 46
Stock Repurchase Plan [Member] | Common Stock [Member]
Value of shares authorized to be repurchased	$ 750,000	$ 1,000,000	$ 750,000	$ 1,000,000	$ 750,000			$ 750,000
Repurchase of shares, shares						666,667	1,000,000		466,617
Exercise price of shares repurchased						$ 0.15	$ 0.15
Repurchase of shares, value									$ 71,407

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	Dec. 22, 2017	Dec. 31, 2019	Dec. 31, 2018
Income Taxes Narrative
Operating loss carryforward		$ 1,654,000
Operating loss carryforward limitations on use		Offset against future taxable income through 2034.
Changes in income tax rate description	On December 22, 2017, President Trump signed into law the legislation generally known as Tax Cut and Jobs Act of 2017. The tax law includes significant changes to the U.S. corporate tax systems including a rate reduction from 35% to 21% beginning in January of 2018, a change in the treatment of foreign earnings going forward and a deemed repatriation transition tax. In accordance with ASC 740, the impact of a change in tax law is recorded in the period of enactment.
Effective income tax rate		1.60%	22.20%
Statutory income tax rate		24.40%	25.40%