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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2017
Accounting Policies [Abstract]  
Schedule of common stock equivalents

 

 

September 30, 2017

 

 

September 30, 2016

 

Convertible debt (exercise price - $0.07/share)

 

 

-

 

 

 

1,307,190

 

Convertible debt (exercise price - $0.30/share)

 

 

916,667

 

 

 

-

 

Series A convertible preferred shares (exercise price - $0.08/share)

 

 

-

 

 

 

3,267,974

 

 

 

 

916,667

 

 

 

4,575,164

 

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

 

September 30, 2017

 

 

December 31, 2016

 

Domain name

 

$2,000

 

 

$2,000

 

Facilities Manager's Package Online (software)

 

 

1,022

 

 

 

1,022

 

MLC CD Systems (software)

 

 

7,560

 

 

 

7,560

 

Total

 

 

10,582

 

 

 

10,582

 

Less: Accumulated amortization

 

 

(4,261)

 

 

(2,978)

Intangible assets, net

 

$6,321

 

 

$7,604

 

Schedule of research and development expense

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

September 30, 2017

 

 

September 30, 2016

 

 

September 30, 2017

 

 

September 30, 2016

 

Research and development expense

 

$-

 

 

$6,376

 

 

$1,625

 

 

$15,047

 

Schedule of advertising expense

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

September 30, 2017

 

 

September 30, 2016

 

 

September 30, 2017

 

 

September 30, 2016

 

Advertising expense

 

$3,298

 

 

$5,418

 

 

$16,185

 

 

$67,079