Other Accrued Liabilities

12 Months Ended

Dec. 31, 2018

Payables and Accruals [Abstract]

Other Accrued Liabilities

NOTE 6 – OTHER ACCRUED LIABILITIES

Accrued tax liabilities consist of delinquent payroll taxes, interest and penalties owed by us to the Internal Revenue Service (“IRS”) and other tax entities.

Accrued liabilities consist of the following as of December 31, 2018 and 2017:

	December 31,
	2018		2017
Tax liabilities		758,827		685,004
Other		45,638		44,380
Total	$	804,465	$	729,384

Other accrued liabilities as of December 31, 2018 and 2017, include a non-interest bearing payable totaling $45,000 and $44,380 that is due on demand.

Accrued payroll and compensation liabilities consist of the following:

	December 31, 2018		December 31, 2017
Stock option expenses	$	480,253	$	479,973
Director fees		135,000		135,000
Bonus expenses		121,858		121,858
Commissions		2,148		2,148
Administrative payroll		3,450,660		3,414,258
Total	$	4,189,919	$	4,153,237

Stock option expenses consist of accrued employee stock option expenses. These stock options have been granted but were not issued due to the limited number of authorized and available shares (see Note 13 – Stock Options and Warrants for further discussion).

The fair market value of the options issued during the year ended December 31, 2018 was $480, using the following assumptions: estimated seven-year term, estimated volatility of 567%, and a risk-free rate between 2.38%. During the year ended December 31, 2018, we accrued for 6,000,000 stock options relating to the employee agreement with Mr. Hawatmeh. The fair market value of the options was $600, using the following assumptions: estimated seven-year term, estimated volatility of 567%, and a risk-free rate of 2.38%.