Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Summary of Carrying Amount of Major Classes of Liabilities

The carrying amounts of the major classes of these liabilities as of December 31, 2020 and 2019 are summarized as follows:

	December 31, 2020			December 31, 2019
Assets of discontinued operations	$	-		$	-
Liabilities
Accounts payables and accrued expenses	$	(112,397	)	$	(112,397	)
Liabilities of discontinued operations	$	(112,397	)	$	(112,397	)

Schedule of Estimated Useful Lives of Property and Equipment

The estimated useful lives of property and equipment are generally as follows:

	Years
Office furniture and fixtures		4
Computer equipment		4
Rental equipment		4
Appliques		10
Website development		2

Schedule of Reconciliation of Derivative Liability Measured at Fair Value

	Conversion feature derivative liability
Balance at January 1, 2019	$	-
Derivative liability		65,000
Change in fair value included in earnings		36,925
Balance at March 31, 2019	$	101,925
Derivative Liability		(65,000	)
Change in fair value included in earnings		(36,925	)
Balance at December 31, 2019	$	-

Schedule of Dilutive Common Stock Equivalents

The following are dilutive common stock equivalents during the year ended:

	December 31, 2020		December 31, 2019
Convertible preferred stock		-		-
Convertible notes payable (1)		6,227,340		8,050,000
Stock Options		3,000,044		39,044
Stock Warrants		4,000		4,000
Total		9,231,384		8,093,044

(1) 6,227,340 shares of our common stock issuable upon conversion of $1,294,268 of Convertible Notes Payable as of December 31, 2020, not accounting for 4.99% beneficial ownership limitations.

Schedule of Adjustment to Net Income (Loss) Available to Common Stockholders

. The following are the adjustment to the net income (loss) available to common stockholders during the period ended:

	Year Ended December 31, 2020			Year Ended December 31, 2019
Net loss	$	(2,763,375	)	$	(1,379,756	)
Preferred shares redemption adjustment	$	-		$	201,924
Net loss available to common shareholders	$	(2,763,375	)	$	(1,177,832	)
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS
Weighted number of common shares outstanding – basic & diluted		1,339,537			106,175
Loss applicable to common shareholders per share	$	(2.06	)	$	(11.09	)