8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Accrued liabilities	$ 721,075	$ 194,294
Patent Costs
Accrued liabilities	64,800	9,851
Accrued Compensation
Accrued liabilities	562,792	144,193
Warranty Costs
Accrued liabilities	48,140	13,923
Consulting Costs
Accrued liabilities	2,083	7,500
Taxes and Other
Accrued liabilities	$ 43,260	$ 18,827

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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