ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Components of Accounts Receivable, net

	September 30,		December 31,
	2021		2020
Trade Accounts Receivables at period end	$	43,970	$	197,166
Reserve for estimated marketing allowances, cash discounts and other incentives		—		(77,102	)
Total Accounts Receivable, net	$	43,970	$	120,064

Schedule of Changes in Reserve Included in Net Accounts Receivable

	September 30,			December 31,
	2021			2020
Balance at beginning of the year	$	(77,102	)	$	(263,092	)
Reclassification of allowance from accounts receivable to accounts payable and accrued liabilities		77,102			173,426
Expenditures		—			12,564
Balance at period-end	$	—		$	(77,102	)

Schedule of Goodwill Impairment Charges

	September 30,		September 30,
	2021		2020
Balance at the beginning of the period	$	1,312,482	$	1,445,254
Impairment charges		—		—
Balance at the end of the period	$	1,312,482	$	1,445,254

	September 30,		December 31,
	2021		2020
Balance at the beginning of the period	$	1,312,482	$	1,936,020
Impairment charges		—		(623,538	)
Balance at the end of the period	$	1,312,482	$	1,312,482

Schedule of Net Revenue by Major Source

	For the Three Months Ended September 30, 2021					For the Three Months Ended September 30, 2020
	Capstone Brand		% of Revenue			Capstone Brand		% of Revenue
Lighting Products- U.S.	$	—		—	%	$	433,167		61	%
Lighting Products-International		44,640		100	%		276,487		39	%
Total Net Revenue	$	44,640		100	%	$	709,654		100	%

	For the Nine Months Ended September 30, 2021					For the Nine Months Ended   September 30, 2020
	Capstone Brand		% of Revenue			Capstone   Brand		% of Revenue
Lighting Products- U.S.	$	141,900		29	%	$	1,261,641		71	%
Lighting Products-International		341,163		71	%		503,548		29	%
Total Net Revenue	$	483,063		100	%	$	1,765,189		100	%

Schedule of Changes in Product Warranty Liabilities Included in Accounts Payable and Accrued Liabilities

	September 30,			December 31,
	2021			2020
Balance at the beginning of the period	$	56,465		$	247,850
Amount accrued		627			46,322
Expenditures		(10,770	)		(237,707	)
Balance at period-end	$	46,322		$	56,465

Schedule of Components of Accounts Payable and Accrued Liabilities

	September 30,		December 31,
	2021		2020
Accounts payable	$	112,630	$	246,158
Accrued warranty reserve		46,322		56,465
Accrued compensation		258,810		146,101
Accrued benefits, marketing allowances and other liabilities		400,488		376,966
Total accrued liabilities		705,620		579,532
Total	$	818,250	$	825,690