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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of net revenue by major source
             
   For the Nine Months Ended
September 30, 2024
  For the Nine Months Ended
September 30, 2023
   Revenues  % of Revenue  Revenues  % of Revenue
Lighting Products – U.S.   57,829    40%            
Smart Mirror Products- U.S.   85,439    60%   95,968    100%
Total Net Revenue  $143,268    100%  $95,968    100%
Schedule of components of accounts payable and accrued liabilities
               
    September 30,   December 31,
    2024   2023
Accounts payable   $ 45,058     $ 69,267  
Accounts payable due to related parties     47,899           
Accrued warranty reserve              1,200  
Accrued compensation and deferred wages     969,602       734,156  
Total   $ 1,062,559     $ 804,623