SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Schedule of antidilutive securities excluded from computation of earnings per share

Securities that could potentially dilute basic earnings per share (“EPS”) in the future that were not included in the computation of the diluted EPS because to do so would have been anti-dilutive for the periods presented, consist of the following:

	December 31,
	2020	2019
Total potentially dilutive common shares as of:
Stock options to purchase common stock (Note 13)	6,301,500	8,100,500
Series C Convertible Preferred Stock and related accrued dividends (Note 9)	524,736	524,736
Series D Convertible Preferred Stock (Note 10)	3,628,576	3,628,576
Total potentially dilutive common shares	10,454,812	12,253,812

Schedule of concentration of credit risk, customer as a percentage of total revenues

The following customers accounted for 10% or more of Andrea’s consolidated total revenues during at least one of the periods presented below:

	December 31,
	2020	2019
Customer A	31%	40%
Customer B	23%	18%
Customer C	15%	18%

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* Amounts are less than 10%