8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable includes $52,950 due to related party Syzygy Licensing, LLC (“Syzygy”) as of December 31, 2020. Accounts payable at December 31, 2020 also included $10,000 due to related party V3 Capital Partners, LLC (see Note 14).

Accrued liabilities consist of the following:

	December 31,		December 31,
	2020		2019
Patent and legal costs	$	64,800	$	9,851
Accrued compensation		562,792		144,193
Warranty costs		48,140		13,923
Consulting costs		2,083		7,500
Taxes and other		43,260		18,827
Accrued liabilities	$	721,075	$	194,294

Accrued compensation includes $555,000 in bonuses and $7,792 in commissions payable at December 31, 2020.