Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision for income tax is as follows:

	Years Ended December 31,
	2019		2018
Current
Federal	$	—	$	—
State and Local	—		—
Total Current	—		—
Deferred
Federal	—		—
State and Local	—		—
Total Deferred	—		—
Total provision for income taxes	$	—	$	—

The reconciliation of the statutory federal income tax with the provision for income taxes is as follows:

Schedule of Effective Income Tax Rate Reconciliation

	Years Ended December 31,
	2019		2018
Federal tax benefit at statutory rates	21.0	%	21.0	%
State and local taxes	(0.6)	%	0.8	%
Mark-to-market adjustment on stock warrants	(9.3)	%	1.5	%
Other permanent differences and credits	(0.8)	%	0.0	%
Change in valuation allowance	(10.3)	%	(23.3)	%
Total tax benefit	0.0	%	0.0	%

Schedule of Deferred Tax Assets and Liabilities

Components of the Company’s deferred tax assets and liabilities are as follows:

	December 31
	2019		2018
Deferred Tax Assets:
Accrued expenses and reserves	$	802,526	$	850,857
Warranty reserve	1,275,047		1,539,765
Non-qualified stock options	961,919		1,034,261
Property, plant and equipment	202,755		183,917
Disallowed interest expense	—		1,118,212
Other temporary differences	(88,200)		—
Net operating losses	30,213,192		24,818,785
Total Deferred Tax Assets	33,367,239		29,545,797
Valuation Allowance	(33,367,239)		(29,545,797)
Total Deferred Tax Assets, net of valuation allowance	$	—	$	—

Schedule of Unrecognized Tax Benefits Roll Forward

Tabular reconciliation of unrecognized tax benefits

	2019		2018
Unrecognized tax benefits - January 1	$	1,163,282	$	1,163,282
Gross increases - tax positions in prior period	—		—
Gross decreases - tax positions in prior period	—		—
Gross increases - tax positions in current period	—		—
Settlement	—		—
Lapse of statute of limitations	—		—
Unrecognized tax benefits - December 31	$	1,163,282	$	1,163,282