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Customer Deposits

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Operating lease assets and liabilities at year end.

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- Definition

Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

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Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

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For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

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The noncurrent portion of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.

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- References

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This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.

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Fair value portion of assets, excluding financial assets, that lack physical substance, having a limited useful life.

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Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.

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Amount of valuation reserve for inventory.

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Description of the methodology for computing depreciation for classes of depreciable assets.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Jan. 02, 2019
Inventory
Inventory	$ 17,786	$ 4,659
Allowance for inventory obsolescence	0	0
Other Intangibles
Fair market value of FCC License	634,252	634,252
Customer Deposits
Collateral deposits	0	31,088
Leases
Operating lease assets and liabilities	80,578	81,723	$ 151,471
Advertising
Advertising expense	$ 15,840	$ 23,275
Earnings Per Share
Potentially dilutive common shares	3,600,000	3,675,000
Concentration Risk
Revenue	$ 9,358,999	$ 9,173,520
Trade Accounts Receivable
Concentration Risk
Concentration risk, percentage	14.00%	59.00%
Trade Accounts Receivable \| Customer #3
Concentration Risk
Concentration risk, percentage		13.30%
Receivable concentration		$ 48,475
Trade Accounts Receivable \| Customer #2
Concentration Risk
Concentration risk, percentage	14.20%	21.30%
Receivable concentration	$ 52,843	$ 77,662
Trade Accounts Receivable \| Customer #1
Concentration Risk
Concentration risk, percentage	52.40%	24.40%
Receivable concentration	$ 194,509	$ 89,078
Revenue \| Cellular Provider
Concentration Risk
Concentration risk, percentage	35.70%	39.60%
Revenue	$ 3,337,262	$ 3,728,456
Revenue \| Customer #1
Concentration Risk
Concentration risk, percentage	15.70%	23.40%
Revenue	$ 1,472,962	$ 2,200,761
Leasehold Improvements
Property and Equipment
Depreciation method and terms	Depreciated on the straight-line method over their estimated useful life. Amortized over the lesser of the lease term or estimated useful life
Furniture and Fixtures
Property and Equipment
Depreciation method and terms	Depreciated on the straight-line method over periods ranging from 5-7 years
Equipment
Property and Equipment
Depreciation method and terms	Depreciated on the straight-line method over periods ranging from 5-7 years
Vehicles
Property and Equipment
Depreciation method and terms	Depreciated on the straight-line method over periods ranging from 5-7 years
Billing Software
Property and Equipment
Depreciation method and terms	Depreciated on the straight-line method over 3 years