COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 10 –COMMITMENTS AND CONTINGENCIES

The Company currently occupies approximately 12,548 square feet of office and manufacturing space from F.G.B.P. LLC. The building is located in a business park in Draper, Utah which consists primarily of high tech manufacturing firms and it is located adjacent to Utah’s main interstate highway.  The Company entered into a new lease in 2019 for this facility.  In consideration for signing the lease, F.G.B.P forgave unpaid lease payments in the amount of $57,320, which the Company recorded as a gain on extinguishment of debt.  The lease entered into is a month to month lease with a 90 day termination clause and includes a basic lease payment as well as an additional component for building costs and taxes. The basic lease rate for Year 1 is $12,000 a month; it increases 3% each year thereafter. With the basic and additional component the Company expects to pay a total lease payment of approximately $14,635 per month in 2020.

The Company evaluated the lease under the new lease accounting standard and determined that it was a short-term lease due the month to month provision and the 90 day notice of termination clause.