ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2020

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable includes $28,481 and $18,809 due to related party Syzygy Licensing, LLC (“Syzygy”) as of June 30, 2020 and December 31, 2019, respectively. Accounts payable at June 30, 2020 also included $185,000 due to related party V3 Capital Partners, LLC. See Notes 11 and 12 for additional related party information.

Accrued liabilities consist of the following:

	June 30,		December 31,
	2020		2019
Patent and legal costs	$	25,000	$	9,851
Accrued compensation		264,311		144,193
Warranty costs		32,832		13,923
Consulting costs		5,000		7,500
Taxes and other		17,972		18,827
	$	345,115	$	194,294