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Inventory
9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Inventory Disclosure [Abstract]    
Inventory

Note 3 – Inventory

 

Inventory, which is comprised of finished product, is valued at the lower of cost (first-in, first-out) or net realizable value, and net of reserves is comprised of the following:

   September 30, 2021   December 31, 2020 
Inventory  $60,000   $- 
Reserve for obsolescence   (60,000)   - 
Total inventory  $-   $- 

 

During the nine months ended September 30, 2021, the Company recorded a reserve for slow moving and potentially obsolete inventory of $60,000, which is included in cost of goods sold in the accompanying statement of operations.

 

 

 

   September 30, 2021   December 31, 2020 
Inventory  $60,000   $- 
Reserve for obsolescence   (60,000)   - 
Total inventory  $-   $- 

 

During the nine months ended September 30, 2021, the Company recorded a reserve for slow moving and potentially obsolete inventory of $60,000, which is included in cost of goods sold in the accompanying statement of operations.