SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2017

Accounting Policies [Abstract]

Schedule of common stock equivalents

	March 31, 2017		March 31, 2016
Convertible debt (exercise price - $0.30/share)		916,667		908,333

Schedule of estimated useful life by asset description

Asset Description	Estimated Useful Life (Years)
Furniture and equipment	3 - 5
Tooling equipment	10
Leasehold improvements	*

__________

* The shorter of 5 years or the life of the lease.

Schedule of intangible asset

Classification	March 31, 2017			December 31, 2016
Domain Name	$	2,000		$	2,000
Facilities Manager’s Package Online		1,023			1,023
MLC CD Systems (software)		7,561			7,561
Total		10,584			10,584
Less: Accumulated amortization		(3,406	)		(2,980	)
Intangible Assets, net	$	7,178		$	7,604

Schedule of research and development expense

	Three Months Ended
	March 31, 2017		March 31, 2016
Research and development expense	$	737	$	3,030

Schedule of advertising expense

	Three Months Ended
	March 31, 2017		March 31, 2016
Advertising expense	$	9,852	$	32,830