Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2021

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, consisted of the following:

	For the Three Months Ended
	March 31, 2021	March 31, 2020
Total potentially dilutive common shares as of:
Stock options to purchase common stock (Note 8)	6,301,500	8,100,500
Series C Convertible Preferred Stock and related accrued dividends (Note 5)	524,736	524,736
Series D Convertible Preferred Stock (Note 6)	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

	For the Three Months Ended
	March 31, 2021			March 31, 2020
Customer A		32	%		31	%
Customer B		22	%		41	%
Customer C		15	%			*
Customer D		13	%		22	%

____________________

* Amounts are less than 10%

Schedule of Inventories

Andrea records changes in inventory reserves as part of cost of product revenues.

	March 31, 2021		December 31, 2020
Raw materials	$	46,589	$	18,996
Finished goods		172,280		95,397
	$	218,869	$	114,393

Schedule of Trade Accounts Payable and Other Current Liabilities

Trade accounts payable and other current liabilities consisted of the following:

	March 31, 2021		December 31, 2020
Trade accounts payable	$	69,867	$	49,182
Payroll and related expenses		56,401		39,290
Patent monetization expenses		120,105		120,105
Current lease liabilities		45,474		44,630
Deferred revenue		34,178		34,178
Professional and other service fees		144,151		132,206
Total trade accounts payable and other current liabilities	$	470,176	$	419,591