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Igen Networks Corp. – ‘10-K’ for 12/31/20 – ‘EX-101.INS’

On:  Wednesday, 3/31/21, at 4:29pm ET   ·   For:  12/31/20   ·   Accession #:  1640334-21-741   ·   File #:  0-55289

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/31/21  Igen Networks Corp.               10-K       12/31/20   74:4.3M                                   Pubco Reporting … Inc/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    461K 
 2: EX-21       Subsidiaries List                                   HTML     18K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     19K 
11: R1          Cover                                               HTML     58K 
12: R2          Consolidated Balance Sheets                         HTML     83K 
13: R3          Consolidated Balance Sheets (Parenthetical)         HTML     51K 
14: R4          Consolidated Statements of Operations               HTML     77K 
15: R5          Consolidated Statements of Redeemable Convertible   HTML     96K 
                Preferred stock and Stockholders Deficit                         
16: R6          Consolidated Statements of Cash Flows               HTML    116K 
17: R7          Organization and Description of Business            HTML     26K 
18: R8          Summary of Significant Accounting Policies          HTML     70K 
19: R9          Accounts and Other Receivables                      HTML     24K 
20: R10         Goodwill                                            HTML     21K 
21: R11         Accounts Payable and Accrued Liabilities            HTML     27K 
22: R12         Convertible Debentures and Notes Payable            HTML     45K 
23: R13         Derivative Liabilities                              HTML     43K 
24: R14         Related Party Transactions                          HTML     23K 
25: R15         Redeemable Preferred Stock and Stockholders         HTML     47K 
                Deficit                                                          
26: R16         Share Purchase Warrants                             HTML     35K 
27: R17         Stock Options                                       HTML     48K 
28: R18         Segments                                            HTML     21K 
29: R19         Risk and Uncertainities                             HTML     23K 
30: R20         Income Taxes                                        HTML     54K 
31: R21         Commitments and Contingencies                       HTML     29K 
32: R22         Restatements                                        HTML     29K 
33: R23         Subsequent Events                                   HTML     26K 
34: R24         Summary of Significant Accounting Policies          HTML     96K 
                (Policies)                                                       
35: R25         Summary of Significant Accounting Policies          HTML     21K 
                (Tables)                                                         
36: R26         Accounts and Other Receivables (Tables)             HTML     24K 
37: R27         Accounts Payable and Accrued Liabilities (Tables)   HTML     27K 
38: R28         Convertible Debentures and Notes Payable (Tables)   HTML     31K 
39: R29         Derivative Liabilities (Tables)                     HTML     45K 
40: R30         Share Purchase Warrants (Tables)                    HTML     34K 
41: R31         Stock Options (Tables)                              HTML     48K 
42: R32         Income Taxes (Tables)                               HTML     58K 
43: R33         Restatements (Tables)                               HTML     30K 
44: R34         Organization and Description of Business (Details   HTML     23K 
                Narrative)                                                       
45: R35         Summary of Significant Accounting Policies          HTML     27K 
                (Details)                                                        
46: R36         Summary of Significant Accounting Policies          HTML     31K 
                (Details Narrative)                                              
47: R37         Accounts and Other Receivables (Details)            HTML     26K 
48: R38         Goodwill (Details Narrative)                        HTML     21K 
49: R39         Accounts Payable and Accrued Liabilities (Details)  HTML     33K 
50: R40         Convertible Debentures and Notes Payable (Details)  HTML     43K 
51: R41         Convertible Debentures and Notes Payable (Details   HTML    111K 
                Narrative)                                                       
52: R42         Derivative Liabilities (Details)                    HTML     30K 
53: R43         Derivative Liabilities (Details 1)                  HTML     24K 
54: R44         Derivative Liabilities (Details 2)                  HTML     41K 
55: R45         Related Party Transactions (Details Narrative)      HTML     35K 
56: R46         Redeemable Preferred Stock and Stockholders         HTML    115K 
                Deficit (Details Narrative)                                      
57: R47         Share Purchase Warrants (Details)                   HTML     42K 
58: R48         Share Purchase Warrants (Details 1)                 HTML     32K 
59: R49         Share Purchase Warrants (Details Narrative)         HTML     26K 
60: R50         Stock Options (Details)                             HTML     46K 
61: R51         Stock Options (Details 1)                           HTML     50K 
62: R52         Stock Options (Details Narrative)                   HTML     44K 
63: R53         Risks Uncertainties (Details Narrative)             HTML     25K 
64: R54         Income Taxes (Details)                              HTML     44K 
65: R55         Income Taxes (Details 1)                            HTML     47K 
66: R56         Income Taxes (Details 2)                            HTML     35K 
67: R57         Income Taxes (Details 3)                            HTML     26K 
68: R58         Income Taxes (Details Narrative)                    HTML     29K 
69: R59         Commitments and Contingencies (Details Narrative)   HTML     27K 
70: R60         Restatements (Details)                              HTML     39K 
71: R61         Subsequent Events (Details Narrative)               HTML     88K 
73: XML         IDEA XML File -- Filing Summary                      XML    133K 
72: EXCEL       IDEA Workbook of Financial Reports                  XLSX     89K 
 5: EX-101.INS  XBRL Instance -- igen-20201231                       XML   1.13M 
 8: EX-101.CAL  XBRL Calculations -- igen-20201231_cal               XML    130K 
10: EX-101.DEF  XBRL Definitions -- igen-20201231_def                XML    552K 
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 9: EX-101.PRE  XBRL Presentations -- igen-20201231_pre              XML    792K 
 6: EX-101.SCH  XBRL Schema -- igen-20201231                         XSD    182K 
74: ZIP         XBRL Zipped Folder -- 0001640334-21-000741-xbrl      Zip    131K

‘EX-101.INS’   —   XBRL Instance — igen-20201231

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">IGEN Networks Corp. (“IGEN”, the “Company”, “we”, “our”) was incorporated in the State of Nevada on November 14, 2006, under the name of Nurse Solutions Inc. On September 19, 2008, the Company changed its name to Sync2 Entertainment Corporation and traded under the symbol SYTO. On September 15, 2008, the Company became a reporting issuer in British Columbia, Canada. On May 26, 2009, the Company changed its name to IGEN Networks Corp. On March 25, 2015, the Company was listed on the Canadian Securities Exchange (CSE) under the trading symbol IGN and the Company became a reporting Venture Issuer in British Columbia and Ontario, Canada.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The Company’s principal business is the development and marketing of software services for the automotive industry. The Company works with wireless carriers, hardware suppliers and software developers to provide direct and secure access to information on the vehicle and the driver’s behavior. The software services are delivered from the AWS Cloud to the consumer and their families over the wireless networks and accessed from any mobile or desktop device. The software services are marketed to automotive dealers, financial institutions, and direct-to-consumer through various commercial and consumer brands.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Going Concern</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The consolidated financial statements as of and for the year ended December 31, 2020 have been prepared assuming that the Company will continue as a going concern. The Company has experienced recurring losses from operations and has negative operating cash flows since inception, has a working capital deficit of $1,071,809 and an accumulated deficit of $15,185,157 as of December 31, 2020, and is dependent on its ability to raise capital from stockholders or other sources to sustain operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Ultimately, the Company plans to achieve profitable operations through the increase in revenue base and successfully growing its operations organically or through acquisitions. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.</p></div>
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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Basic of Presentation and Consolidation</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">These consolidated financial statements and related notes include the records of the Company and the Company’s wholly-owned subsidiary, Nimbo Tracking LLC, which is based in the USA.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">All intercompany transactions and balances have been eliminated. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), are expressed in U.S. dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized below.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Use of Estimates</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, valuation of inventory, the useful life and recoverability of equipment, impairment of goodwill, valuation of notes payable and convertible debentures, fair value of stock-based compensation and derivative liabilities, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Cash and Cash Equivalents</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The Company considers all highly liquid instruments purchased with an original maturity of three months or less at the time of acquisition to be cash equivalents.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">               </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Accounts Receivable</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Accounts receivable are recognized and carried at the original invoice amount less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s willingness or ability to pay, the Company’s compliance with customer invoicing requirements, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off trade receivables when all reasonable collection efforts have been exhausted. Bad debt expense is reflected as a component of general and administrative expenses in the consolidated statements of operations. As of December 31, 2020 and 2019, the allowance for doubtful accounts was approximately $22,000 and $21,000, respectively.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Inventory</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Inventory consists of vehicle tracking and recovery devices and is comprised entirely of finished goods that can be resold. Inventory is stated at the lower of cost or net realizable value. Cost is determined on a first-in, first-out (FIFO) basis. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs. There was no provision for inventory recorded during the years ended December 31, 2020 and 2019.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Equipment</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Office equipment, computer equipment, and software are recorded at cost. Depreciation is provided annually at rates and methods over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. All equipment was fully depreciated as of December 31, 2020 and 2019. For purposes of computing depreciation, the method of depreciating equipment is as follows:</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:left;orphans:2;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:20%;"> <p style="MARGIN: 0px; text-align:justify;">Computer equipment</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">3 years straight-line</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="MARGIN: 0px; text-align:justify;">Office equipment</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">5 years straight-line</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="MARGIN: 0px; text-align:justify;">Software</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">3 years straight-line</p></td></tr></table> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">   </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Goodwill</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Goodwill represents the excess of the acquisition price over the fair value of identifiable net assets acquired. Goodwill is allocated at the date of the business combination. Goodwill is not amortized, but is tested for impairment annually on December 31 of each year or more frequently if events or changes in circumstances indicate the asset may be impaired. These events and circumstances may include a significant change in legal factors or in the business climate, a significant decline in the Company’s share price, an adverse action of assessment by a regulator, unanticipated competition, a loss of key personnel, significant disposal activity and the testing of recoverability for a significant asset group.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Goodwill impairment is measured as the amount by which a reporting unit’s carrying value exceeds its fair value.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The Company has only one reporting unit. Therefore, all of the Company’s goodwill relates to that reporting unit, and at December 31, 2020 and 2019, the carrying value for that reporting unit is negative.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Impairment of Long-lived Assets</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The Company reviews long-lived assets, such as equipment, for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><em><strong>Fair Value Measurements and Financial Instruments</strong></em></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">In accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures,” the Company is to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 45px; -webkit-text-stroke-width: 0px; text-align:justify;"><em>Level 1</em></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 45px; -webkit-text-stroke-width: 0px; text-align:justify;"><em>Level 2</em></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 45px; -webkit-text-stroke-width: 0px; text-align:justify;"><em>Level 3</em></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">                     </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">See Note 7 for fair value measurement information related to the Company’s derivative liabilities.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The fair values of cash and cash equivalents, accounts and other receivables, restricted cash, and accounts payable and accrued liabilities, approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash is determined based on “Level 1” inputs and the fair value of derivative liabilities is determined based on “Level 3” inputs. The recorded values of notes payable, approximate their current fair values because of their nature and respective maturity dates or durations. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instruments that potentially subject the Company to concentrations of credit risk consists of cash and accounts receivable. The Company places its cash and cash equivalents in what it believes to be credit-worthy financial institutions.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Revenue Recognition and Deferred Revenue</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">We recognize revenue in accordance with ASC 606, “Revenue from Contracts with Customers”, using the five-step model, including (1) identify the contract with the customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue in accordance with U.S. GAAP. Title and risk of loss generally pass to our customers upon delivery, as we have insurance for lost shipments. In limited circumstances where either title or risk of loss pass upon destination or acceptance or when collection is not reasonably assured, we defer revenue recognition until such events occur. We derive substantially all our revenues from the sale of products and services combined into one performance obligation. Product revenue includes the shipment of product according to the agreement with our customers. Service revenue include vehicle tracking services and customer support (technical support), installations and consulting. A contract usually includes both product and services. For these contracts, the Company accounts for individual performance obligations separately if they are distinct. Performance obligations include, but are not limited to, pass-thru harnesses and vehicle tracking services. Almost all of our revenues are derived from customers located in United States of America in the auto industry. The transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. Standalone selling prices are typically estimated based on observable transactions when these services are not sold on a standalone basis. At contract inception, an assessment of the goods and services promised in the contracts with customers is performed and a performance obligation is identified for each distinct promise to transfer to the customer a good or service (or bundle of goods or services). To identify the performance obligations, the Company considers all of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. Revenue is recognized when our performance obligation has been met. The Company has insignificant revenues related to product sales.  For these revenues, the Company considers control to have transferred upon delivery because the Company has a present right to payment at that time, the Company has transferred use of the asset, and the customer is able to direct the use of, and obtain substantially all of the remaining benefits from, the asset. For arrangements under which the Company provides vehicle tracking services, which account for the substantial portion of the Company’s revenues, the Company satisfies its performance obligations as those services are performed whereby the customer simultaneously receives and consumes the benefits of such services under the agreement. Revenues are recognized net of any taxes collected from customers, which are subsequently remitted to governmental authorities.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The Company provides product warranties with varying lengths of time and terms. The product warranties are considered to be assurance-type in nature and do not cover anything beyond ensuring that the product is functioning as intended. Based on the guidance in ASC 606, assurance-type warranties do not represent separate performance obligations. The Company has historically experienced a low rate of product returns under the warranty program.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Management assesses the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, and customer disputes to determine whether collectability is reasonably assured. </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Revenue relating to the sale of service fees on its vehicle tracking and recovery services is recognized over the life of the contact. The service renewal fees are offered in terms ranging from 12 to 36 months and are generally payable upon delivery of the vehicle tracking devices or in full upon renewal.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Deferred revenues are recorded net of contract assets when cash payments are received from customers in advance of the Company’s performance. Contract assets represent the costs of (1) commission costs, (2) installation costs, and (3) the underlying hardware to enable the Company to perform on its contracts with customers and are amortized using the same method and term as deferred revenues. As of December 31, 2020 and 2019, deferred revenues, net of contract assets totaled $138,812 and $262,465, respectively, and contract assets totaled $66,022 and $143,088, respectively. Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2020, the Company recorded additions to deferred revenues of $152,828 and recognized total revenues of $353,547 through the amortization of deferred revenues. During the year ended December 31, 2020, the Company recognized revenues of $303,406 related to deferred revenues outstanding as of December 31, 2019 as the services were performed. </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">                    </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Financing Costs and Debt Discount</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Financing costs and debt discounts are recorded net of notes payable and convertible debentures in the consolidated balance sheets. Amortization of financing costs and the debt discounts is calculated using the effective interest method over the term of the debt and is recorded as interest expense in the consolidated statements of operations.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Income Taxes</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Deferred income taxes are provided on the asset and liability method whereby deferred income tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred income tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred income tax assets will not be realized. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Stock-based Compensation</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The Company accounts for stock-based payments in accordance with stock-based payment accounting guidance which requires all stock-based payments to be recognized based upon their fair values. The fair value of stock-based awards is estimated at the grant date using the Black-Scholes Option Pricing Model and the portion that is ultimately expected to vest is recognized as compensation cost over the requisite service period. The determination of fair value using the Black-Scholes Option Pricing Model is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables, including expected stock price volatility, risk-free interest rate, expected dividends and projected employee stock option exercise behaviors. The Company accounts for forfeitures of unvested awards as they occur.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Derivative Financial Instruments</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide us a choice of net cash settlement or settlement in our own shares (physical settlement or net-share settlement) provided that such contracts are indexed to our own stock as defined in ASC Topic 815-40 “Contracts in Entity’s Own Equity.” The Company classifies as assets or liabilities any contracts (including embedded conversion features) that require net-cash settlement including a requirement to net cash settle the contract if an event occurs and if that event is outside our control or give the counterparty a choice of net-cash settlement or settlement in shares. The Company assesses classification of its derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Loss Per Share</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible debentures, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all potentially issuable shares if their effect is anti-dilutive. Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented. As of December 31, 2020 and 2019, the Company has 262,930,295 and 68,247,452 potentially dilutive shares outstanding, respectively.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">    </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Recent Accounting Pronouncement</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">In August 2020, the FASB issued ASU 2020-06, <em>”Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815 - 40)” </em>(“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. The ASU’s amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2020-06 will have on its financial statements.</p></div>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:FinancingReceivablesTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Trade accounts receivable</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">57,298</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">39,398</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Allowance for doubtful accounts</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(22,468</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(21,262</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">34,830</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">18,136</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table></div>
</us-gaap:FinancingReceivablesTextBlock>
<us-gaap:GoodwillDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">As of December 31, 2020 and 2019, the Company had goodwill of $505,508 related to the acquisition of Nimbo Tracking, LLC.</p></div>
</us-gaap:GoodwillDisclosureTextBlock>
<us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-decoration:none;white-space:normal;word-spacing:0px;text-transform:none;color:rgb(0,0,0);text-align:left;font:10pt times new roman;orphans:2;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Trade accounts payable</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;"> <p style="margin:0px">686,222</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">744,716</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Accrued liabilities</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">19,349</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">44,162</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Accrued interest payable</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">19,064</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">19,064</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Payroll and commissions payable</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">32,101</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">85,416</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Unrecognized tax position</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">90,000</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">90,000</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;"> <p style="margin:0px">846,736</p></td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">983,358</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table></div>
</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
<us-gaap:ShortTermDebtTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On May 17, 2019, the Company entered into a Convertible Promissory Note (“Promissory Note”) with Crown Bridge Partners, LLC (the “Holder”) for a total principal amount of up to $150,000 with cash proceeds of up to $124,500, resulting in an original issue discount of up to $25,500. The Promissory Note bears interest at 7% per annum (with the understanding that the first 12 months of interest of each tranche will be guaranteed). The maturity date is 18 months from the effective date of each payment.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Conversion Price, as defined in the agreement, is the lesser of (i) the lowest Trading Price (as defined below) during the previous 25 trading day period ending on the latest complete trading day prior to the date of this Promissory Note or (ii) the Variable Conversion Price (as defined below). The Variable Conversion Price means the lowest one Trading Price (as defined below) for the common stock during the 25 Trading Day period ending on the last complete Trading Day prior to the Conversion Date. Trading Price means, for any security as of any date, the lesser of the (i) lowest traded price and (ii) lowest closing bid price. Based on the Company’s examination of the conversion feature and the relative accounting guidance, the Company has determined that the conversion feature should be treated as a derivative liability for accounting purposes.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Additionally, if at any time while the Promissory Note is outstanding, the Conversion Price is equal to or lower than $0.025, then an additional $10,000 will be automatically added to the principal balance of each tranche funded under the Note. During the quarter ended June 30, 2019, $10,000 was added to the principal balance for the first tranche.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">In connection with the Promissory Note, the Company also entered into a Securities Purchase Agreement with the Holder which states that the Company will also issue to the Holder a warrant to purchase an amount of shares of its common stock equal to 50% of the face value of each respective tranche divided by $0.10 (for illustrative purposes, the first tranche face value is equal to $50,000, which resulted in the issuance of a warrant to purchase 250,000 shares of the Company’s common stock).</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Per the terms of the Common Stock Purchase Warrant agreement, on May 17, 2019, the Company issued a warrant to purchase 250,000 shares of common stock with an Exercise Price of $0.10 subject to adjustment (standard anti-dilution features). The agreement contains a down-round provision that automatically resets the exercise price of the warrant to a new exercise price that is equal to the per share price of common stock subsequently issued (including conversions of debt and preferred stock). Upon the lowing of the exercise price, the number of warrants will be increased such that the total proceeds upon exercise is the same amount (see Note 7). If the Market Price of one shares of common stock is greater than the Exercise Price, the Holder may elect to receive Warrant Shares pursuant to cashless exercise, in lieu of cash exercise, per a defined formula in the agreement.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">During the quarter ended June 30, 2019, the Company received $40,000 in net cash proceeds, after paying $1,500 of direct funding costs. The related principal amount due for the first tranche (“First Tranche”) was $50,000. For the first tranche, using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion feature to be $100,000 and recorded a related derivative liability. Related to the derivative liability, the bonus interest, and the direct financing costs, the Company recorded a full debt discount of $60,000 for the Promissory Note, which is being amortized to interest expense over the term of the Promissory Note using the effective interest method and an additional $50,000 directly to interest expense.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On December 9, 2019, the Holder converted a portion of the Promissory Note into shares of common stock. The Holder received 300,000 shares of common stock for the conversion of principal, accrued interest, and fees totaling $7,165.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">During the quarter ended September 30, 2019, the Company received an aggregate of $213,250 in net cash proceeds, after paying $6,750 of direct funding costs, from three note holders under the same terms as the Promissory Note. The related principal amount due for the convertible debt instruments entered into during the quarter ended September 30, 2019 was $255,000. Using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion features to be approximately $354,000 and recorded the related derivative liabilities. Related to the derivative liabilities, the bonus interest, and the direct financing costs, the Company recorded full debt discounts totaling approximately $255,000 for the notes which is being amortized to interest expense over the term of the notes using the effective interest method and an additional approximately $106,000 directly to interest expense. As the Conversion Price fell below $0.025 per share, during the quarter ended September 30, 2019, $10,000 was added to the principal balance on one of the notes (per the terms of that note).</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Related to the notes issued during the quarter ended September 30, 2019, the Company issued warrants to purchase a total of 525,000 shares of common stock with an Exercise Price of $0.10 subject to adjustment (standard anti-dilution features). If the Market Price of one shares of common stock is greater than the Exercise Price, the Holder may elect to receive Warrant Shares pursuant to cashless exercise, in lieu of cash exercise, per a defined formula in the agreement.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">                               </p> <p style="font-size:10pt;font-family:times new roman;margin:0px">On October 1, 2019, the Company received $37,500 in net cash proceeds from a note holder under the same terms as the Promissory Note. The related principal amount due for the convertible debt instrument was $44,000. In connection with the note, the Company issued 100,000 shares of common stock, which were valued at the market price on the date of issuance of $0.05 per share. Using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion feature to be approximately $29,000 and recorded a related derivative liability. Related to the derivative liability, the shares issued, the bonus interest, and the direct financing costs, the Company recorded a debt discount totaling $41,000 for the note, which is being amortized to interest expense over the term of the note using the effective interest method.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On June 19, 2020, the Company received $19,250 in net cash proceeds from a note holder under the same terms as the Promissory Note. The related principal amount due for the convertible debt instrument was $25,000 and the note matures on December 19, 2021. Using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion feature to be approximately $142,000 and recorded a related derivative liability for that amount and a charge to interest expense of approximately $122,000. Related to the derivative liability, the shares issued, the bonus interest, and the direct financing costs, the Company recorded a debt discount totaling $25,000 for the note, which is being amortized to interest expense over the term of the note using the effective interest method.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On July 10, 2020, the Company received $19,250 in net cash proceeds from a note holder under the same terms as the Promissory Note. The related principal amount due for the convertible debt instrument was $25,000 and the note matures on January 10, 2022. Using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion feature to be approximately $61,000 and recorded a related derivative liability for that amount and a charge to interest expense of approximately $42,000. Related to the derivative liability, the shares issued, the bonus interest, and the direct financing costs, the Company recorded a debt discount totaling $25,000 for the note, which is being amortized to interest expense over the term of the note using the effective interest method.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On November 2, 2020, the Company received $146,500 in net cash proceeds from a note holder under an Inventory Financing Promissory Note. The related principal amount due for the convertible debt instrument was $168,000. The note bears interest at 12% per annum and matures on May 2, 2022. Principal and accrued interest are convertible into common stock at a variable conversion price, which is 80% of the average two lowest traded prices for common stock during a 10-day trading period prior to conversion. Using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion feature to be approximately $99,000 and recorded a related derivative liability for that amount. The Company also issued 2,000,000 shares of common stock to the note holder as additional compensation. The value of the shares, $14,800. Related to the derivative liability, the shares issued, the bonus interest, and the direct financing costs, the Company recorded a debt discount totaling approximately $135,000 for the note, which is being amortized to interest expense over the term of the note using the effective interest method.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">During the year ended December 31, 2020, the holders of the convertible notes converted a total of $379,203 of principal, interest and fees for a total of 659,021,898 shares of common stock. Related to these conversions during the year ended December 31, 2020, the Company recorded a reduction of the associated derivative liability for the conversion features of $1,448,326 and a reduction of the debt discount of $229,322 as components of the loss on settlement of debt. During the year ended December 31, 2020, the Company recorded $134,263 of interest expense related to the amortization of the debt discounts.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">During the three months ended March 31, 2020 the Company borrowed $50,000 from a shareholder under the terms of a note payable bearing interest of 8% per annum. The note was repaid with interest (totaling $922) during the three months ended March 31, 2020.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On May 4, 2020, the Company entered into a Paycheck Protection Program (“PPP”) Loan with a principal amount of $59,949 through a financial institution under the PPP administered by the SBA and established as part of the CARES Act. The PPP Loan bears interest at 1.0% per annum and matures on May 4, 2022 with the first six months of interest and principal payments deferred. The amount borrowed under the PPP Loan is guaranteed by the U.S. Small Business Administration (“SBA”) and is eligible for forgiveness in an amount equal to the sum of the eligible costs, including payroll, benefits, rent and utilities, incurred by the Company during the 24-week period beginning on the date the Company received the proceeds. The PPP Loan contains customary events of default, and the occurrence of an event of default may result in a claim for the immediate repayment of all amounts outstanding under the PPP Loan.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On July 7, 2020, the Company entered into a secured disaster loan with the SBA with a principal amount of $150,000. The SBA loan bears interest at 3.75% per annum and matures in July 2050. The Company is required to make monthly principal and interest payments of $731 beginning in July 2021. </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="font-size:10pt;font-family:times new roman;margin:0px">As of December 31, 2020 long-term debt matures as follows: </p> <p style="font-size:10pt;font-family:times new roman;margin:0px">  </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">Year Ending</p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: #000000 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Notes Payable</strong></p></td> <td style="white-space: nowrap;"> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="white-space: nowrap;"> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: #000000 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Convertible Notes</strong></p></td> <td style="white-space: nowrap;"> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="white-space: nowrap;"> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: #000000 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">2021</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">5,943</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">37,224</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">43,167</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">2022</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">32,940</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">197,106</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">230,036</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">2023</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">28,951</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">28,951</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">2024</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">3,296</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">3,296</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">2025</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">3,422</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">3,422</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Thereafter</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: black 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: black 1px solid;width:9%;vertical-align:bottom;text-align:right;">138,620</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: black 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: black 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: black 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: black 1px solid;width:9%;vertical-align:bottom;text-align:right;">138,620</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: black 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: black 3px double;width:9%;vertical-align:bottom;text-align:right;">213,162</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: black 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: black 3px double;width:9%;vertical-align:bottom;text-align:right;">234,330</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: black 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: black 3px double;width:9%;vertical-align:bottom;text-align:right;">447,492</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table></div>
</us-gaap:ShortTermDebtTextBlock>
<us-gaap:DerivativesAndFairValueTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">During the years ended December 31, 2020 and 2019, the Company had outstanding convertible debentures with variable exercise prices based on market rates (see Note 6) and convertible series A preferred stock with variable exercise prices based on market rates (see Note 9). The Company records the fair value of the conversion features with variable exercise prices based on future market rates in accordance with ASC 815. The fair value of the derivative liabilities is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statements of operations. The Company uses a multi-nominal lattice model to fair value the derivative liabilities. The following inputs and assumptions were used to value the conversion features outstanding during the years ended December 31, 2020 and 2019, assuming no expected dividends:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">Expected volatility</p></td> <td style="width:1%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">271-322</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">%</p></td> <td style="width:1%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">219% - 264</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">%</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">Risk free interest rate</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.3-1.41</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">%</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">1.55% - 2.34</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">%</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">Expected life (in years)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.5-1.5</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.8 – 1.5</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">   </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The following table presents the Company’s embedded conversion features of its convertible debt and preferred stock measured at fair value on a recurring basis as of December 31, 2020 and 2019.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Level 3</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Carrying</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Value as of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Level 3</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Carrying</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Value as of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Derivative liabilities:</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Embedded conversion feature – convertible debt</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">97,024</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">87,571</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Embedded conversion feature – preferred stock</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">92,751</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">4,751</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">189,775</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">92,322</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">   </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The following table provides a reconciliation of the beginning and ending balances for the Company’s derivative liabilities measured at fair value using Level 3 inputs:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>For The</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Year</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Ended</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>For The</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Year</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Ended</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Embedded Conversion Features – Debt Instruments</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balances, as of the beginning of the year</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">87,571</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Derivative liabilities recorded upon issuance of debt instruments</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">301,351</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">483,331</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Extinguishment due to conversion of debt instruments</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(1,448,326</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(3,055</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net changes in fair value included in net loss</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,156,428</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(392,705</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Ending balance</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">97,024</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">87,571</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Embedded Conversion Features – Preferred Stock</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balances, as of the beginning of the year</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">4,751</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Derivative liabilities recorded upon issuance of preferred stock</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">519,427</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">207,067</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Extinguishment due to conversion of preferred stock</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(340,234</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(22,067</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net changes in fair value included in net loss</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(91,193</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(180,249</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Ending balance</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">92,751</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">4,751</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Total ending balance</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">189,775</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">92,322</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table></div>
</us-gaap:DerivativesAndFairValueTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;text-align:justify;margin-left:auto;margin-right:auto;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">(a)</p></td> <td style="vertical-align:top;"> <p style="margin:0px">During the years ended December 31, 2020 and 2019, the Company incurred approximately $142,000 and $143,000, respectively, in management and consulting fees with an officer and an entity controlled by him. As of December 31, 2020 and 2019, the Company owed approximately $9,000 and $145,000, respectively, to directors and officers and a company controlled by a director, which is included in accounts payable and accrued liabilities. The amounts owed are unsecured, non-interest bearing, and due on demand.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">(b)</p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">During the years ended December 31, 2020 and 2019, the Company incurred approximately $64,000 and $120,000, respectively, in purchases of hardware from a vendor controlled by a director of the Company. As of December 31, 2020 and 2019, the amounts owed to this related-party vendor were approximately $12,000 and $45,000 respectively.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">(c)</p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">During the year ended December 31, 2020, the Company issued 26,828,800 shares of common stock for the conversion of $67,073 of accrued expenses owed to the CEO and VP of Operations.</p></td></tr></table></div>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Preferred Stock</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.001 per share. The Company has designated 1,250,000 of these shares as Series A Convertible Preferred Stock (“Series A Preferred Stock”).</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">On April 9, 2019 and separately on June 11, 2019, the Company entered into a Series A Preferred Stock Purchase Agreement with an investor and issued 86,000 shares for net proceeds of $75,000 (after deducting $3,000 of direct legal costs) and on June 11, 2019, the Company issued 58,300 shares for net proceeds of $50,000 (after $3,000 deduction of direct legal costs).</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">On September 17, 2019, the Company entered into a Series A Preferred Stock Purchase Agreement with an investor. The Company issued 58,300 shares of net proceeds of $50,000 (after $3,000 deduction of direct legal costs).</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2020, the Company entered into a Series A Preferred Stock Purchase Agreements with investors. The Company issued 333,850 shares for proceeds of $303,070.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><u>Rights and Privileges of the Series A Preferred Stock </u></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">  </p> <table style="border-spacing:0;font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;margin-left:auto;orphans:2;letter-spacing:normal;margin-right:auto;text-indent:0px;-webkit-text-stroke-width:0px;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="margin:0px"><font style="font-family:symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong><u>Voting</u></strong> – Series A Preferred Stock holders have no voting rights</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong><u>Dividends</u></strong> – 8% cumulative dividend, compounded daily, payable solely upon redemption, liquidation, or conversion. (increases to 22% for an event of default)</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:symbol">·</font></p></td> <td> <p style="MARGIN: 0px; text-align:justify;"><strong><u>Liquidation Preference</u></strong> – equal to the then Stated Value (initially $1.00 per share) as adjusted pursuant to the terms in the agreement (including but not limited to the additional of any accrued unpaid dividends and the Default Adjustment (as defined), if applicable.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong><u>Redemption</u></strong> – Company has the right to redeem the shares from the issuance date through 270 days following the issuance date using the table noted in the Certificate of Designations, Preferences, Rights and Limitations of Series A Convertible Preferred Stock agreement. After 270 days, except for the Mandatory Redemption, the Company does not have the right to redeem the shares.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong><u>Mandatory Redemption</u></strong> – 18 months after the Issuance Date or upon the occurrence of an Event of Default, the Company is required to redeem all of the shares of Series A Preferred Stock of the Holder. The Company shall make a cash payment in an amount equal to the total number of shares of Series A Preferred Stock held by the Holder multiplied by the then current Stated Value as adjusted (including but not limited to the addition of any accrued unpaid dividends and the Default Adjustment</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong><u>Conversion</u></strong> – At any time after 6 months following the Issuance Date, the Holder may convert all or any part of the outstanding Series A Preferred Stock into shares of Common Stock. The Variable Conversion Price is defined as 75% of the Market Price. The Market Price is defined as the average of the 3 lowest Trading Prices for the Common Stock during the 15 day Trading Period ending on the last complete Trading Day prior to the Conversion Date.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong><u>Default Adjustments</u></strong> – Upon the occurrence of any Event of Default, the Stated Value will be increased between 150% and 200%, depending on the Event of Default.</p></td></tr></table> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">   </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Based on the terms of the conversion feature, the Company could be required to issue an infinite number of shares of common stock. As such, the Company has determined the conversion feature to be a derivative liability under relevant accounting guidance. The Company estimated the fair value of the conversion feature using the Binomial Lattice Model on the date of issuance, on the date of each conversion notice, and remeasures the fair value at each reporting period. During the year ended December 31, 2020, the Company issued 333,850 shares of series A preferred stock for proceeds of $303,070. Related to these issuances, the Company recorded derivative liabilities of $519,427 and discounts to the preferred stock of $256,526, which is being amortized to deemed dividends over the redemption period. Also related to these issuances the Company recorded deemed dividends of approximately $203,000.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During 2019, holders converted 42,000 shares of Series A Preferred stock into 2,977,226 shares of common stock at the Variable Conversion Price as defined above, resulting in a loss on extinguishment of $23,000.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2020, the holder of the series A preferred stock converted 308,000 shares of series A preferred stock and accrued dividends into 272,256,929 shares of common stock. Related to these conversions during the year ended December 31, 2020, the Company recorded a reduction of the associated derivative liability for the conversion features of $340,234 and a reduction of the preferred stock discount of $253,896 and $202,021 of deemed dividend.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">     </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><u>Rights and Privileges of the Series B Preferred Stock</u></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">On February 10, 2020, the Company designated and subsequently issued 1,000,000 shares of its newly formed Series B Super Voting Preferred Stock. Each share of Series B preferred stock has voting rights equal to 500 shares of common stock, is not entitled to receive dividends, is not convertible into shares of common stock. If the holder of the Series B preferred stock ceases to be a Board Member, the Company will repurchase any Series B preferred stock from the holder for a price of $0.001 per share. If the holder of the Series B preferred stock proposes to transfer any shares of Series B preferred stock, the Company will have 90 days to repurchase the shares for a price of $0.001 per share. The grant date fair value of the Series B preferred stock issued during the three months ended March 31, 2020 was estimated based upon the control premium of the Company, less a 10% discount.  $277,543 was recorded to stock-based director compensation expense in the accompanying condensed consolidated statement of operations.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Common Stock</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong>2020</strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2020, the Company sold a total of 44,803,645 shares of common stock for proceeds of $202,973 of which $51,723 was raised under the Equity Purchase Agreement (see below).</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2020 the Company issued a total of 931,278,827 shares of common stock for the conversion of debt, accrued interest and fees, and the conversion of series A preferred stock and accrued dividends.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2020, the Company issued 105,038,690 shares of common stock for the cashless exercise of warrants.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2020, the Company issued 26,828,800 shares of common stock for the conversion of $67,072 of accrued expenses owed to the CEO and VP of Operations.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">On July 27, 2020, the Company entered into an Equity Purchase Agreement with an investor. Per the terms of the agreement, the investor will purchase up to $2,500,000 of the Company’s common stock at a 20% discount to the market price or the valuation price (as defined). The Company has the right, but not the obligation, to direct the investor to purchase put shares of not less than $5,000 and not more than $175,000 or 200% of the average daily trading value (as defined). During the year ended December 31, 2020, the Company issued 8,000,000 shares of common stock as a commitment fee on an equity line of credit with an investor, which was recorded as an offset to additional paid in capital in the accompanying condensed consolidated financial statements. Also during the year ended December 31, 2020, the Company issued 18,053,645 shares of common stock for $51,723 under the Equity Purchase Agreement.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong>2019</strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2019, the Company sold 4,000,000 shares of common stock for proceeds of $135,000.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2019, the Company issued 150,000 shares of common stock for services valued at $6,000.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2019, the Company issued 100,000 shares of common stock in connection with the issuance of a convertible debenture valued at $5,000 (see Note 7).</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2019, the Company issued 300,000 shares of common stock in connection with the conversion of principal under a convertible debenture, along with related fees, valued at $7,165 (see Note 7).</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During the year ended December 31, 2019, the Company issued 2,977,226 shares of common stock in connection with conversions of Series A Preferred Stock valued at $80,122 (see Note above).</p></div>
</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<igen:SharePurchaseWarrantDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The following table summarizes the activity of the Company’s share purchase warrants:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>warrants</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>average</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>exercise</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>price</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance, January 1, 2019</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">3,899,673</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.20</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Issued</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">775,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.10</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Expired</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(147,059</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.35</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance, December 31, 2019</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">4,527,614</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.18</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Issued</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Adjusted for triggered down-round provisions</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">315,521,528</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.00</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Exercised</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(96,957,101</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.00</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Expired</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(56,574,123</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">0.00</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance, December 31, 2020</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">166,517,918</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">0.00</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">As of December 31, 2020, the following share purchase warrants were outstanding:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of warrants outstanding</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Exercise price</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;"> <p style="MARGIN: 0px; text-align:center;"><strong>Expiration date</strong></p></td> <td> </td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="MARGIN: 0px; text-align:right;">2,222,222</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:25%;vertical-align:bottom;text-align:right;">0.03</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:25%;"> <p style="MARGIN: 0px; text-align:center;">December 2, 2024</p></td> <td style="width:1%;"> </td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="MARGIN: 0px; text-align:right;">163,265,304</p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.00</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;">September 23, 2024</p></td> <td> </td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="MARGIN: 0px; text-align:right;">980,392</p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.15</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;">December 2, 2021</p></td> <td> </td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="MARGIN: 0px; text-align:right;">50,000</p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.20</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;">January 2, 2022</p></td> <td> </td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="BORDER-BOTTOM: 3px double;"> <p style="MARGIN: 0px; text-align:right;">166,517,918</p></td> <td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell"> <p style="margin:0px"> </p></td> <td> </td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="font-size:10pt;font-family:times new roman;margin:0px">During the year ended December 31, 2020, the Company recognized the triggering of the down-round provisions of certain warrants associated with the convertible debt instruments issued in 2019. As a result, the reset exercise price increased the number of warrant shares accordingly. As of December 31, 2020, the new exercise price for the warrants is $0.000245 per share. Per the relevant accounting guidance, the Company valued the warrants before and after each triggering event and recorded the total increase in value as a deemed dividend to the warrant holder with an offset to additional paid in capital. For the year ended December 31, 2020, the increase in value of the warrants due to the triggering events totaled $370,726 and was properly included in the Company’s earnings per share amounts on the accompanying statement of operations. </p> <p style="font-size:10pt;font-family:times new roman;margin:0px">    </p> <p style="font-size:10pt;font-family:times new roman;margin:0px">On August 21, 2020, the Company modified 2,222,222 warrants held by two investors. Per the terms of the modifications, the Company reduced the exercise price from $0.23 to $0.03 and extended the term of the warrants to now expire on December 2, 2024. In accordance with relevant accounting guidance, the Company valued the warrants before and after modification. There was no change in valuation due to the modifications. </p></div>
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<us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company established a stock option plan for directors, officers, employees and consultants of the Company (the “Plan”). The purpose of the Plan is to give to directors, officers, employees and consultants of the Company, as additional compensation, the opportunity to participate in the profitability of the Company by granting to such individuals options, exercisable over periods of up to ten (10) years as determined by the board of directors of the Company, to buy shares of the Company at a price equal to the Market Price (as defined) prevailing on the date the option is granted. As of December 31, 2020, there were 4,765,000 shares available under the Plan.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The following table summarizes the activity of the Company’s stock options:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>options</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>average</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>exercise</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>price</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Aggregate</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>intrinsic value</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance, January 1, 2019</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">4,190,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.16</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Granted</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">1,500,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.04</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Exercised</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Cancelled / forfeited</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance, December 31, 2019</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">5,690,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.13</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Granted</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Cancelled / forfeited</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(2,440,000</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">0.19</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance, December 31, 2020</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">3,250,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.09</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Vested as of December 31, 2020</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">3,250,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.09</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Unvested as of December 31, 2020</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px">     </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;" colspan="10"> <p style="MARGIN: 0px; text-align:center;"><strong>Outstanding</strong></p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;" colspan="6"> <p style="MARGIN: 0px; text-align:center;"><strong>Exercisable</strong></p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Range of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>exercise prices</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>shares</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted average</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>remaining</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>contractual</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>life (years)</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>average</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>exercise</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>price</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>shares</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>average</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>exercise</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>price</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td style="width:25%;"> <p style="MARGIN: 0px; text-align:right;">0.04</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">1,500,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:10%;vertical-align:bottom;text-align:right;">3.4</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:10%;vertical-align:bottom;text-align:right;">0.04</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:10%;vertical-align:bottom;text-align:right;">1,500,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:10%;vertical-align:bottom;text-align:right;">0.04</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:bottom;white-space: nowrap;">$</td> <td> <p style="MARGIN: 0px; text-align:right;">0.08</p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">250,000</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">1.8</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.08</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">250,000</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.08</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:bottom;white-space: nowrap;">$</td> <td> <p style="MARGIN: 0px; text-align:right;">0.13</p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">1,425,000</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">1.4</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.13</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">1,425,000</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.13</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:bottom;white-space: nowrap;">$</td> <td> <p style="MARGIN: 0px; text-align:right;">0.16</p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:right;">75,000</td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:right;">0.7</td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:right;">0.16</td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:right;">75,000</td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:right;">0.16</td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:right;"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;vertical-align:bottom;text-align:right;"> <p style="margin:0px">3,250,000</p></td> <td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;vertical-align:bottom;text-align:right;">2.3</td> <td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;vertical-align:bottom;text-align:right;">0.09</td> <td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;vertical-align:bottom;text-align:right;"> <p style="margin:0px">3,250,000</p></td> <td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;vertical-align:bottom;text-align:right;">0.09</td> <td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">   </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">During the year ended December 31, 2020, the Company did not issue any options to employees. During the year ended December 31, 2019, the Company issued 1,500,000 options to employees with an estimated fair value per share of $0.04 using the Black-Scholes Option Pricing Model with the following inputs, volatility of 243%, risk-free rate of 2.2%, and an expected term of 5 years. The options vested 25% quarterly over 1 year. During the year ended December 31, 2020 and 2019, the Company recorded $15,000 and $51,000, respectively, of stock-based compensation expense related to stock option grants. As of December 31, 2020, the Company had no unrecognized compensation expense.</p></div>
</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
<us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company has one reportable segment: vehicle tracking and recovery solutions. The Company allocates resources to and assesses the performance of each reportable segment using information about its revenue and operating income (loss). The Company does not evaluate operating segments using discrete asset information.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Segmentation by geographical location is not presented as all revenues are earned in the U.S. Total assets by segment are not presented as that information is not used to allocate resources or assess performance at the segment level and is not reviewed by the Chief Operating Decision Maker of the Company.</p></div>
</us-gaap:SegmentReportingDisclosureTextBlock>
<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">The Company extends credit to customers on an unsecured basis in the normal course of business. The Company’s policy is to perform an analysis of the recoverability of its receivables at the end of each reporting period and to establish allowances where appropriate. The Company analyzes historical bad debts and contract losses, customer concentrations, and customer credit-worthiness when evaluating the adequacy of the allowances.</p> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"> </p> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">During the year ended December 31, 2020 and 2019, the Company had two and one customers which accounted for 61% and 24%, respectively, of total invoiced amounts, which are recorded as deferred revenues and amortized over the related service period to revenues.</p> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"> </p> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">As of December 31, 2020 and 2019, the Company had three and four customers, respectively, which accounted for 99% and 99%, respectively, of the gross accounts receivable balance.</p> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"> </p> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency in response to a new strain of a coronavirus (the “COVID-19 outbreak”). In March 2020, the WHO classified the COVID-19 outbreak as a pandemic based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. Management is actively monitoring the global situation and its effects on the Company’s industry, financial condition, liquidity, and operations. Through December 31, 2020, COVID-19 has had an impact on the economy, the auto industry, and the Company’s 2020 revenue activity. Looking forward, it could continue to have a material adverse effect on the Company’s business, financial condition, liquidity, results of operations, and cash flows.</p></div>
</us-gaap:ConcentrationRiskDisclosureTextBlock>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company’s income tax provision consists of the following:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Current:</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">Federal</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">State</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">Foreign</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Total Current</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Deferred:</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">Federal</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">State</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">Foreign</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Total Deferred</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Provision for income taxes</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">   </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">A reconciliation of income taxes computed by applying the statutory U.S. income tax rate to the Company’s loss before income taxes to the income tax provision is as follows:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Computed tax benefit at federal statutory rate</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(554,289</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(100,605</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Permanent items</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">1,778</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">11,913</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Stock-based compensation</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">58,284</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">1,050</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Incentive stock options</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Conversion feature derivative liability</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">24,394</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(37,852</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Interest expense, derivative liability</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">34,505</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">36,428</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Uncertain tax positions</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Impact of difference related to foreign earnings</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">1,469</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Gain on extinguishment of debt</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Change in fair value of derivative liability</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">223,699</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(42,748</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Valuation allowance</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">211,629</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">130,345</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Provision for income taxes</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">     </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Deferred tax assets and liabilities reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets are as follows:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Deferred Tax Assets:</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 11.25pt; text-align:justify;">Net operating loss carryforwards</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">2,501,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">2,192,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 11.25pt; text-align:justify;">Stock-based compensation</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">6,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">7,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 11.25pt; text-align:justify;">Accounts receivable and other timing differences</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">140,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">197,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 11.25pt; text-align:justify;">Basis difference in assets and debt</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(64,000</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(109,000</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Total Deferred Tax Asset</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">2,583,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">2,287,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Valuation allowance</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(2,583,000</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(2,287,000</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net Deferred Tax Asset</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">      </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Realization of deferred tax assets is dependent upon future earnings, if any, the timing and amount of which are uncertain. Accordingly, the net deferred tax assets for the U.S. federal and state have been fully offset by a valuation allowance.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">As of December 31, 2020, the Company had net operating loss carryforwards for federal and state income tax purposes of $ 8,335,000 and $ 8,084,000, respectively, which expire beginning in the year 2029.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">        </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company is required to file US federal and California tax returns, however the Company has not filed its federal or state returns since 2009 Due to the Company’s loss position the statute remains open for any losses carried over into the current year which means all years from 2007 remain open to examination.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company has adopted FASB ASC 740, “Income Taxes” to account for income taxes. ASC 740 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statement. This standard prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in the tax return. ASC 740 also provides guidance on derecognition of tax benefits, classification on the balance sheet, interest and penalties, accounting in interim periods, disclosure and transaction. In accordance with ASC 740-10-50, the Company is classifying interest and penalties as a component of tax expense.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company has a reserve related to unrecognized tax positions of $90,000 as of December 31, 2020, which is presented as part of accounts payable and accrued liabilities. These unrecognized tax positions, if recognized, would affect the effective tax rate. A reconciliation of the change in the unrecognized tax positions for the year ended December 31, 2020 is as follows:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Federal</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>and</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>State</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance at January 1, 2020</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">90,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Additions for tax positions related to current year</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Additions for tax positions related to prior years</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance at December 31, 2020</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">90,000</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Withheld Payroll Taxes</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Since its inception, the Company has made several payments to employees for wages, net of state and federal income taxes. Due to cash constraints, the Company has not yet remitted all of these withheld amounts to the appropriate government agency. Accordingly, as of December 31, 2020 and 2019 the Company has recorded $37,984 and $37,984, respectively, related to this obligation in accounts payable and accrued liabilities, including estimated penalties and interest.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Operating Lease</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">Rent expense for the years ended December 31, 2020 and 2019 was approximately $16,000 and $39,000, respectively. As our lease is considered short-term under the accounting guidance of ASC 842 as of December 31, 2020, we have not included the related disclosures required under ASC 842. Our lease is a twelve-month lease that expires in May 2021 and upon expiration our lease continues on a month-to-month basis. Our monthly lease expense for this arrangement is approximately $1,000 per month.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Indemnities and Guarantees</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">We have made certain indemnities and guarantees, under which we may be required to make payments to a guaranteed or indemnified party, in relation to certain transactions. We indemnify our officers and directors to the maximum extent permitted under the laws of the State of Nevada. The duration of these indemnities and guarantees varies and, in certain cases, is indefinite. These indemnities and guarantees do not provide for any limitation of the maximum potential future payments we could be obligated to make. Historically, we have not been obligated to make any payments for these obligations and no liabilities have been recorded for these indemnities and guarantees in the accompanying consolidated balance sheets.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"><strong><em>Legal Matters</em></strong></p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">In the ordinary course of business, we may face various claims brought by third parties and may, from time to time, make claims or take legal actions to assert our rights, including intellectual property disputes, contractual disputes and other commercial disputes. Any of these claims could subject us to litigation. Management believes there are currently no claims that are likely to have a material effect on our consolidated financial position and results of operations.</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">The Company has filed a lawsuit against a former distributor for breach of contract resulting in losses to the Company estimated to be in excess of $1,000,000. A court date has been set for June 18, 2021.</p></div>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<igen:RestatementsTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;">During 2020, we discovered that an accounting error had been made related to the Company not properly classifying certain cost of revenue expenses, which were incorrectly included in selling, general, and administrative expenses.  It was determined that the error was not material to the 2019 consolidated financial statements.  As such, we computed the appropriate amounts related to 2019 and recorded such in the accompanying consolidated financial statements.  See below for a summary of the corrections made for this error:</p> <p style="FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: times new roman; FONT-VARIANT: normal; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; ORPHANS: 2; MARGIN: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; text-align:justify;"> </p> <table style="border-spacing:0;text-decoration:none;white-space:normal;word-spacing:0px;text-transform:none;color:rgb(0,0,0);text-align:left;font:10pt times new roman;orphans:2;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="margin:0px"><strong>Account</strong></p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Previously</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Recorded</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Balance</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Corrected Balance</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Correction Made</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="margin:0px"><strong>Statement of Operations</strong></p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Cost of revenues</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">428,031</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">516,057</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">88,026</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Selling, general and administrative expenses</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">572,297</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">484,271</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(88,026</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net loss</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(479,073</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(479,073</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Loss per share</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(0.01</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(0.01</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table></div>
</igen:RestatementsTextBlock>
<us-gaap:SubsequentEventsTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company evaluates subsequent events and transactions that occur after the balance sheet date up to the date that the consolidated financial statements are available to be issued. Any material events that occur between the balance sheet date and the date that the consolidated financial statements were available for issuance are disclosed as subsequent events, while the consolidated financial statements are adjusted to reflect any conditions that existed at the balance sheet date. Based upon this review, except as disclosed within the footnotes or as discussed below, the Company did not identify any subsequent events that require adjustment or disclosure in the consolidated financial statements.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On January 5, 2021, stockholders holding 1,500,000 shares of $0.001 par value Series B Super Voting Preferred Stock (“Series B Preferred Stock”), consented to amend the Articles of Incorporation. Each share of Series B Preferred Stock has voting power equal to 500 shares of Common Stock. The voted Preferred shares, which equal approximately 62%, of the total voting power of the Company’s issued and outstanding capital stock, consented in writing to amend the Company’s Articles of Incorporation (the “Articles of Amendment”). This consent was sufficient to approve the Articles of Amendment under Nevada law and our Articles of Incorporation, which will increase the Company’s authorized shares of capital stock to 1,750,000,000 shares from 1,500,000,000 shares, of which 1,740,000,000 will be Common Stock, and 10,000,000 will be Preferred Stock, with such rights and preferences as set by the Board of Directors from time to time. </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On January 5, 2021, the Company converted $16,543 of accrued commissions to the VP of Operations in exchange for 3,243,785 shares of common stock.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On January 5, 2021, the Company issued 4,901,961 shares of common stock through a private placement with an investor for cash proceeds of $25,000.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On January 14, 2021, the Company issued a total of 7,500,000 shares of common stock to Crown Bridge Partners LLC in accordance with the Equity-Line Purchase Agreement of July 27, 2020 for cash proceeds of $36,000.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On February 1, 2021 the Company issued 58,850 Series A Preferred shares to Geneva Roth Remarks Holdings Inc., for cash proceeds of $53,500.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On February 11, 2021, the Company issued 500,000 shares of Series B Super Voting Preferred stock to its directors.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On February 12, 2021, the Company issued 8,787,246 shares of common stock to Geneva Roth Remarks Holdings, Inc. for the conversion of 58,300 shares of Series A preferred stock.  </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On March 1, 2021 the Company issued 80,850 Series A Preferred shares to Geneva Roth Remarks Holdings Inc. for cash proceeds of $73,500.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On March 8, 2021, the Company issued 3,956,522 shares of common stock to Geneva Roth Remarks Holdings, Inc. for the conversion of 35,000 shares of Series A preferred stock.  </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On March 9, 2021, the Company issued 1,437,303 shares of common stock to Geneva Roth Remarks Holdings, Inc. for the conversion of 12,703 shares of Series A preferred stock.  </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On March 26, 2021, the Company issued a total of 9,375,000 shares of common stock to Crown Bridge Partners LLC in accordance with the Equity-Line Purchase Agreement of July 27, 2020 for cash proceeds of $75,000. </p></div>
</us-gaap:SubsequentEventsTextBlock>
<us-gaap:ConsolidationPolicyTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> These consolidated financial statements and related notes include the records of the Company and the Company’s wholly-owned subsidiary, Nimbo Tracking LLC, which is based in the USA.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;">All intercompany transactions and balances have been eliminated. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), are expressed in U.S. dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized below.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
</us-gaap:ConsolidationPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;">The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, valuation of inventory, the useful life and recoverability of equipment, impairment of goodwill, valuation of notes payable and convertible debentures, fair value of stock-based compensation and derivative liabilities, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
</us-gaap:UseOfEstimates>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> The Company considers all highly liquid instruments purchased with an original maturity of three months or less at the time of acquisition to be cash equivalents.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;">  </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">   </p></div>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> Accounts receivable are recognized and carried at the original invoice amount less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s willingness or ability to pay, the Company’s compliance with customer invoicing requirements, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off trade receivables when all reasonable collection efforts have been exhausted. Bad debt expense is reflected as a component of general and administrative expenses in the consolidated statements of operations. As of December 31, 2020 and 2019, the allowance for doubtful accounts was approximately $22,000 and $21,000, respectively.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
</us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy>
<us-gaap:InventoryPolicyTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> Inventory consists of vehicle tracking and recovery devices and is comprised entirely of finished goods that can be resold. Inventory is stated at the lower of cost or net realizable value. Cost is determined on a first-in, first-out (FIFO) basis. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs. There was no provision for inventory recorded during the years ended December 31, 2020 and 2019.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
</us-gaap:InventoryPolicyTextBlock>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> Office equipment, computer equipment, and software are recorded at cost. Depreciation is provided annually at rates and methods over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. All equipment was fully depreciated as of December 31, 2020 and 2019. For purposes of computing depreciation, the method of depreciating equipment is as follows:</p> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"> </p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:20%;"> <p style="text-align:justify;margin:0px">Computer equipment</p></td> <td> <p style="text-align:justify;margin:0px">3 years straight-line</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">Office equipment</p></td> <td> <p style="text-align:justify;margin:0px">5 years straight-line</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="text-align:justify;margin:0px">Software</p></td> <td> <p style="text-align:justify;margin:0px">3 years straight-line</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">   </p></div>
</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> Goodwill represents the excess of the acquisition price over the fair value of identifiable net assets acquired. Goodwill is allocated at the date of the business combination. Goodwill is not amortized, but is tested for impairment annually on December 31 of each year or more frequently if events or changes in circumstances indicate the asset may be impaired. These events and circumstances may include a significant change in legal factors or in the business climate, a significant decline in the Company’s share price, an adverse action of assessment by a regulator, unanticipated competition, a loss of key personnel, significant disposal activity and the testing of recoverability for a significant asset group.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;">Goodwill impairment is measured as the amount by which a reporting unit’s carrying value exceeds its fair value.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;">The Company has only one reporting unit. Therefore, all of the Company’s goodwill relates to that reporting unit, and at December 31, 2020 and 2019, the carrying value for that reporting unit is negative.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> The Company reviews long-lived assets, such as equipment, for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">In accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures,” the Company is to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:</p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:45px;-webkit-text-stroke-width:0px"><em>Level 1</em></p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:45px;-webkit-text-stroke-width:0px"><em>Level 2</em></p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:45px;-webkit-text-stroke-width:0px"><em>Level 3</em></p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.</p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">             </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">See Note 7 for fair value measurement information related to the Company’s derivative liabilities.</p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">The fair values of cash and cash equivalents, accounts and other receivables, restricted cash, and accounts payable and accrued liabilities, approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash is determined based on “Level 1” inputs and the fair value of derivative liabilities is determined based on “Level 3” inputs. The recorded values of notes payable, approximate their current fair values because of their nature and respective maturity dates or durations. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instruments that potentially subject the Company to concentrations of credit risk consists of cash and accounts receivable. The Company places its cash and cash equivalents in what it believes to be credit-worthy financial institutions.</p></div>
</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:RevenueRecognitionDeferredRevenue contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">We recognize revenue in accordance with ASC 606, “Revenue from Contracts with Customers”, using the five-step model, including (1) identify the contract with the customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue in accordance with U.S. GAAP. Title and risk of loss generally pass to our customers upon delivery, as we have insurance for lost shipments. In limited circumstances where either title or risk of loss pass upon destination or acceptance or when collection is not reasonably assured, we defer revenue recognition until such events occur. We derive substantially all our revenues from the sale of products and services combined into one performance obligation. Product revenue includes the shipment of product according to the agreement with our customers. Service revenue include vehicle tracking services and customer support (technical support), installations and consulting. A contract usually includes both product and services. For these contracts, the Company accounts for individual performance obligations separately if they are distinct. Performance obligations include, but are not limited to, pass-thru harnesses and vehicle tracking services. Almost all of our revenues are derived from customers located in United States of America in the auto industry. The transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. Standalone selling prices are typically estimated based on observable transactions when these services are not sold on a standalone basis. At contract inception, an assessment of the goods and services promised in the contracts with customers is performed and a performance obligation is identified for each distinct promise to transfer to the customer a good or service (or bundle of goods or services). To identify the performance obligations, the Company considers all of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. Revenue is recognized when our performance obligation has been met. The Company has insignificant revenues related to product sales.  For these revenues, the Company considers control to have transferred upon delivery because the Company has a present right to payment at that time, the Company has transferred use of the asset, and the customer is able to direct the use of, and obtain substantially all of the remaining benefits from, the asset. For arrangements under which the Company provides vehicle tracking services, which account for the substantial portion of the Company’s revenues, the Company satisfies its performance obligations as those services are performed whereby the customer simultaneously receives and consumes the benefits of such services under the agreement. Revenues are recognized net of any taxes collected from customers, which are subsequently remitted to governmental authorities.</p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">The Company provides product warranties with varying lengths of time and terms. The product warranties are considered to be assurance-type in nature and do not cover anything beyond ensuring that the product is functioning as intended. Based on the guidance in ASC 606, assurance-type warranties do not represent separate performance obligations. The Company has historically experienced a low rate of product returns under the warranty program.</p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">Management assesses the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, and customer disputes to determine whether collectability is reasonably assured. </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">Revenue relating to the sale of service fees on its vehicle tracking and recovery services is recognized over the life of the contact. The service renewal fees are offered in terms ranging from 12 to 36 months and are generally payable upon delivery of the vehicle tracking devices or in full upon renewal.</p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">Deferred revenues are recorded net of contract assets when cash payments are received from customers in advance of the Company’s performance. Contract assets represent the costs of (1) commission costs, (2) installation costs, and (3) the underlying hardware to enable the Company to perform on its contracts with customers and are amortized using the same method and term as deferred revenues. As of December 31, 2020 and 2019, deferred revenues, net of contract assets totaled $138,812 and $262,465, respectively, and contract assets totaled $66,022 and $143,088, respectively. Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion.</p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px">During the year ended December 31, 2020, the Company recorded additions to deferred revenues of $152,828 and recognized total revenues of $353,547 through the amortization of deferred revenues. During the year ended December 31, 2020, the Company recognized revenues of $303,406 related to deferred revenues outstanding as of December 31, 2019 as the services were performed.</p></div>
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<igen:FinancingCostsAndDebtDiscountPolicyTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> Financing costs and debt discounts are recorded net of notes payable and convertible debentures in the consolidated balance sheets. Amortization of financing costs and the debt discounts is calculated using the effective interest method over the term of the debt and is recorded as interest expense in the consolidated statements of operations.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
</igen:FinancingCostsAndDebtDiscountPolicyTextBlock>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> Deferred income taxes are provided on the asset and liability method whereby deferred income tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred income tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred income tax assets will not be realized. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> The Company accounts for stock-based payments in accordance with stock-based payment accounting guidance which requires all stock-based payments to be recognized based upon their fair values. The fair value of stock-based awards is estimated at the grant date using the Black-Scholes Option Pricing Model and the portion that is ultimately expected to vest is recognized as compensation cost over the requisite service period. The determination of fair value using the Black-Scholes Option Pricing Model is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables, including expected stock price volatility, risk-free interest rate, expected dividends and projected employee stock option exercise behaviors. The Company accounts for forfeitures of unvested awards as they occur.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
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<igen:DerivativesReportingOfDerivativeActivityPolicyTextblock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide us a choice of net cash settlement or settlement in our own shares (physical settlement or net-share settlement) provided that such contracts are indexed to our own stock as defined in ASC Topic 815-40 “Contracts in Entity’s Own Equity.” The Company classifies as assets or liabilities any contracts (including embedded conversion features) that require net-cash settlement including a requirement to net cash settle the contract if an event occurs and if that event is outside our control or give the counterparty a choice of net-cash settlement or settlement in shares. The Company assesses classification of its derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required.</p></div>
</igen:DerivativesReportingOfDerivativeActivityPolicyTextblock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT: 10pt times new roman; MARGIN: 0px; text-align:justify;"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible debentures, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all potentially issuable shares if their effect is anti-dilutive. Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented. As of December 31, 2020 and 2019, the Company has 262,930,295 and 68,247,452 potentially dilutive shares outstanding, respectively.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;"> </p></div>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;">In August 2020, the FASB issued ASU 2020-06, <em>”Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815 - 40)” </em>(“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. The ASU’s amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2020-06 will have on its financial statements.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;">       </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px; text-align:justify;">The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial position or results of operations.</p></div>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<igen:SummaryOfComputingDepreciationMethodOfDepreciatingEquipmentTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:20%;"> <p style="MARGIN: 0px; text-align:justify;">Computer equipment</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">3 years straight-line</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="MARGIN: 0px; text-align:justify;">Office equipment</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">5 years straight-line</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="MARGIN: 0px; text-align:justify;">Software</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">3 years straight-line</p></td></tr></table></div>
</igen:SummaryOfComputingDepreciationMethodOfDepreciatingEquipmentTableTextBlock>
<us-gaap:ScheduleOfOtherAssetsTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Trade accounts receivable</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">57,298</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">39,398</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Allowance for doubtful accounts</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(22,468</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(21,262</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">34,830</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">18,136</td></tr></table></div>
</us-gaap:ScheduleOfOtherAssetsTableTextBlock>
<us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;text-decoration:none;width:100%;white-space:normal;word-spacing:0px;text-transform:none;color:rgb(0,0,0);text-align:left;font:10pt times new roman;orphans:2;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px" cellpadding="0"> <tr style="height:15px"> <td></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>December 31,</strong></p> <p style="text-align:center;margin:0px"><strong>2020</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>December 31,</strong></p> <p style="text-align:center;margin:0px"><strong>2019</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(204,238,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Trade accounts payable</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;"> <p style="margin:0px">686,222</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">744,716</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(255,255,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Accrued liabilities</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">19,349</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">44,162</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(204,238,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Accrued interest payable</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">19,064</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">19,064</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(255,255,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Payroll and commissions payable</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">32,101</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">85,416</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(204,238,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Unrecognized tax position</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">90,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">90,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(255,255,255)"> <td> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;"> <p style="margin:0px">846,736</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">983,358</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td></tr></table></div>
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<us-gaap:ConvertibleDebtTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;width:100%;text-align:left;font:10pt times new roman" cellpadding="0"> <tr style="height:15px"> <td style="VERTICAL-ALIGN: bottom;"> <p style="text-align:justify;margin:0px">Year Ending</p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Notes Payable</strong></p></td> <td style="WHITE-SPACE: nowrap;"> <p style="text-align:center;margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="text-align:center;margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Convertible Notes</strong></p></td> <td style="WHITE-SPACE: nowrap;"> <p style="text-align:center;margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="text-align:center;margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Total</strong></p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">2021</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">5,943</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">37,224</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">43,167</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">2022</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">32,940</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">197,106</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">230,036</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">2023</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">28,951</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">28,951</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">2024</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">3,296</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">3,296</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">2025</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">3,422</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">3,422</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Thereafter</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: black 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: right;">138,620</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: black 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: black 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: right;">138,620</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: black 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: black 3px double; TEXT-ALIGN: right;">213,162</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: black 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: black 3px double; TEXT-ALIGN: right;">234,330</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: black 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: black 3px double; TEXT-ALIGN: right;">447,492</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p></div>
</us-gaap:ConvertibleDebtTableTextBlock>
<us-gaap:ScheduleOfAssumptionsUsedTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">Expected volatility</p></td> <td style="width:1%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">271-322</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">%</p></td> <td style="width:1%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">219% - 264</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">%</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">Risk free interest rate</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.3-1.41</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">%</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">1.55% - 2.34</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">%</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">Expected life (in years)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.5-1.5</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.8 – 1.5</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr></table></div>
</us-gaap:ScheduleOfAssumptionsUsedTableTextBlock>
<us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>For The</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Year</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Ended</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>For The</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Year</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Ended</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Embedded Conversion Features – Debt Instruments</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balances, as of the beginning of the year</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">87,571</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Derivative liabilities recorded upon issuance of debt instruments</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">301,351</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">483,331</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Extinguishment due to conversion of debt instruments</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(1,448,326</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(3,055</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net changes in fair value included in net loss</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,156,428</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(392,705</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Ending balance</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">97,024</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">87,571</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Embedded Conversion Features – Preferred Stock</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balances, as of the beginning of the year</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">4,751</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Derivative liabilities recorded upon issuance of preferred stock</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">519,427</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">207,067</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Extinguishment due to conversion of preferred stock</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(340,234</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(22,067</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net changes in fair value included in net loss</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(91,193</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(180,249</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Ending balance</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">92,751</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">4,751</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Total ending balance</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">189,775</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">92,322</td></tr></table></div>
</us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock>
<igen:SummaryOfFairValueOfDerivativeLiabilitiesOnARecurringBasisTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Level 3</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Carrying</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Value as of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Level 3</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Carrying</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Value as of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Derivative liabilities:</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Embedded conversion feature – convertible debt</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">97,024</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">87,571</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Embedded conversion feature – preferred stock</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">92,751</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">4,751</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">189,775</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">92,322</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table></div>
</igen:SummaryOfFairValueOfDerivativeLiabilitiesOnARecurringBasisTableTextBlock>
<igen:ScheduleOfSharePurchaseWarrantsTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>warrants</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>average</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>exercise</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>price</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance, January 1, 2019</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">3,899,673</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.20</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Issued</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">775,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.10</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Expired</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(147,059</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.35</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance, December 31, 2019</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">4,527,614</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.18</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Issued</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Adjusted for triggered down-round provisions</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">315,521,528</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.00</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Exercised</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(96,957,101</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">0.00</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Expired</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(56,574,123</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">0.00</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance, December 31, 2020</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">166,517,918</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">0.00</td></tr></table></div>
</igen:ScheduleOfSharePurchaseWarrantsTableTextBlock>
<igen:ScheduleOfSharePurchaseWarrantsOutstandingTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of warrants outstanding</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Exercise price</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;"> <p style="MARGIN: 0px; text-align:center;"><strong>Expiration date</strong></p></td> <td> </td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="MARGIN: 0px; text-align:right;">2,222,222</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:25%;vertical-align:bottom;text-align:right;">0.03</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:25%;"> <p style="MARGIN: 0px; text-align:center;">December 2, 2024</p></td> <td style="width:1%;"> </td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="MARGIN: 0px; text-align:right;">163,265,304</p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.00</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;">September 23, 2024</p></td> <td> </td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="MARGIN: 0px; text-align:right;">980,392</p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.15</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;">December 2, 2021</p></td> <td> </td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="MARGIN: 0px; text-align:right;">50,000</p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="vertical-align:bottom;text-align:right;">0.20</td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;">January 2, 2022</p></td> <td> </td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="BORDER-BOTTOM: 3px double;"> <p style="MARGIN: 0px; text-align:right;">166,517,918</p></td> <td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell"> <p style="margin:0px"> </p></td></tr></table></div>
</igen:ScheduleOfSharePurchaseWarrantsOutstandingTableTextBlock>
<igen:ScheduleOfStockOptionsRollForward contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;width:100%;text-align:left;font:10pt times new roman" cellpadding="0"> <tr style="height:15px"> <td></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Number of</strong></p> <p style="text-align:center;margin:0px"><strong>options</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Weighted</strong></p> <p style="text-align:center;margin:0px"><strong>average</strong></p> <p style="text-align:center;margin:0px"><strong>exercise</strong></p> <p style="text-align:center;margin:0px"><strong>price</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Aggregate</strong></p> <p style="text-align:center;margin:0px"><strong>intrinsic value</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Balance, January 1, 2019</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">4,190,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.16</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Granted</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1,500,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.04</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Exercised</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Cancelled / forfeited</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Balance, December 31, 2019</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">5,690,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.13</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Granted</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Cancelled / forfeited</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">(2,440,000</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;">)</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">0.19</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Balance, December 31, 2020</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">3,250,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.09</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Vested as of December 31, 2020</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">3,250,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.09</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Unvested as of December 31, 2020</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr></table></div>
</igen:ScheduleOfStockOptionsRollForward>
<igen:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRange contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;width:100%;text-align:left;font:10pt times new roman" cellpadding="0"> <tr style="height:15px"> <td colspan="2"></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="10"> <p style="text-align:center;margin:0px"><strong>Outstanding</strong></p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="6"> <p style="text-align:center;margin:0px"><strong>Exercisable</strong></p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Range of</strong></p> <p style="text-align:center;margin:0px"><strong>exercise prices</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Number of</strong></p> <p style="text-align:center;margin:0px"><strong>shares</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Weighted average</strong></p> <p style="text-align:center;margin:0px"><strong>remaining</strong></p> <p style="text-align:center;margin:0px"><strong>contractual</strong></p> <p style="text-align:center;margin:0px"><strong>life (years)</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Weighted</strong></p> <p style="text-align:center;margin:0px"><strong>average</strong></p> <p style="text-align:center;margin:0px"><strong>exercise</strong></p> <p style="text-align:center;margin:0px"><strong>price</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Number of</strong></p> <p style="text-align:center;margin:0px"><strong>shares</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Weighted</strong></p> <p style="text-align:center;margin:0px"><strong>average</strong></p> <p style="text-align:center;margin:0px"><strong>exercise</strong></p> <p style="text-align:center;margin:0px"><strong>price</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td style="WIDTH: 25%;"> <p style="text-align:right;margin:0px">0.04</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1,500,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 10%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">3.4</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 10%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.04</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 10%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1,500,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 10%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.04</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td> <p style="text-align:right;margin:0px">0.08</p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">250,000</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1.8</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.08</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">250,000</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.08</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td> <p style="text-align:right;margin:0px">0.13</p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1,425,000</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1.4</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.13</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1,425,000</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">0.13</td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td> <p style="text-align:right;margin:0px">0.16</p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">75,000</td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">0.7</td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">0.16</td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">75,000</td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">0.16</td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td> <p style="text-align:right;margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;"> <p style="margin:0px">3,250,000</p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">2.3</td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;">$</td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">0.09</td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;"> <p style="margin:0px">3,250,000</p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;">$</td> <td class="ffcell" style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">0.09</td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td></tr></table></div>
</igen:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRange>
<us-gaap:SummaryOfIncomeTaxContingenciesTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Current:</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">Federal</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">State</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">Foreign</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Total Current</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Deferred:</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">Federal</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">State</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 15px; text-align:justify;">Foreign</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Total Deferred</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Provision for income taxes</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table></div>
</us-gaap:SummaryOfIncomeTaxContingenciesTextBlock>
<us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Federal</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>and</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>State</strong></p></td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance at January 1, 2020</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">90,000</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Additions for tax positions related to current year</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Additions for tax positions related to prior years</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance at December 31, 2020</p></td> <td style="width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">90,000</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> <p style="margin:0px"> </p></td></tr></table></div>
</us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;text-decoration:none;width:100%;white-space:normal;word-spacing:0px;text-transform:none;color:rgb(0,0,0);text-align:left;font:10pt times new roman;orphans:2;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px" cellpadding="0"> <tr style="height:15px"> <td></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>2020</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>2019</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Deferred Tax Assets:</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(204,238,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px 0px 0px 11.25pt">Net operating loss carryforwards</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">2,501,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">2,192,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(255,255,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px 0px 0px 11.25pt">Stock-based compensation</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">6,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">7,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(204,238,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px 0px 0px 11.25pt">Accounts receivable and other timing differences</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">140,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">197,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(255,255,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px 0px 0px 11.25pt">Basis difference in assets and debt</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">(64,000</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;">)</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">(109,000</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;">)</td></tr> <tr style="height:15px;background-color:rgb(204,238,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Total Deferred Tax Asset</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">2,583,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">2,287,000</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(255,255,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Valuation allowance</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">(2,583,000</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;">)</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">(2,287,000</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;">)</td></tr> <tr style="height:15px;background-color:rgb(204,238,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Net Deferred Tax Asset</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td></tr></table></div>
</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;width:100%;text-align:left;font:10pt times new roman" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>2020</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>2019</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Computed tax benefit at federal statutory rate</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">(554,289</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">)</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">(100,605</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Permanent items</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1,778</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">11,913</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Stock-based compensation</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">58,284</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1,050</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Incentive stock options</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Conversion feature derivative liability</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">24,394</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">(37,852</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Interest expense, derivative liability</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">34,505</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">36,428</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Uncertain tax positions</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Impact of difference related to foreign earnings</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">1,469</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Gain on extinguishment of debt</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Change in fair value of derivative liability</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">223,699</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">(42,748</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Valuation allowance</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">211,629</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: right;">130,345</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Provision for income taxes</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap; BORDER-BOTTOM: 3px double;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 3px double; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap; PADDING-BOTTOM: 3px;"> <p style="margin:0px"> </p></td></tr></table></div>
</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
<us-gaap:ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock contextRef="From2020-01-01to2020-12-31">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"></p> <table style="border-spacing:0;text-decoration:none;width:100%;white-space:normal;word-spacing:0px;text-transform:none;color:rgb(0,0,0);text-align:left;font:10pt times new roman;orphans:2;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px" cellpadding="0"> <tr style="height:15px"> <td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"><strong>Account</strong></p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Previously</strong></p> <p style="text-align:center;margin:0px"><strong>Recorded</strong></p> <p style="text-align:center;margin:0px"><strong>Balance</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Corrected Balance</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td> <td style="WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="hdcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: 1px solid; TEXT-ALIGN: center;" colspan="2"> <p style="text-align:center;margin:0px"><strong>Correction Made</strong></p></td> <td style="WHITE-SPACE: nowrap; PADDING-BOTTOM: 1px;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="VERTICAL-ALIGN: top;"> <p style="margin:0px"><strong>Statement of Operations</strong></p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td class="ffcell" style="WIDTH: 9%;" colspan="2"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(204,238,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Cost of revenues</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">428,031</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">516,057</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">88,026</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(255,255,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Selling, general and administrative expenses</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">572,297</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">484,271</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">(88,026</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">)</td></tr> <tr style="height:15px;background-color:rgb(204,238,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Net loss</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">(479,073</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">)</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">(479,073</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">)</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:rgb(255,255,255)"> <td style="VERTICAL-ALIGN: top;"> <p style="text-align:justify;margin:0px">Loss per share</p></td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">(0.01</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">)</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">(0.01</td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">)</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td> <td style="WIDTH: 1%; VERTICAL-ALIGN: bottom; WHITE-SPACE: nowrap;">$</td> <td class="ffcell" style="WIDTH: 9%; VERTICAL-ALIGN: bottom; TEXT-ALIGN: right;">-</td> <td style="WIDTH: 1%; WHITE-SPACE: nowrap;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;text-decoration:none;font-family:times new roman;font-variant:normal;white-space:normal;word-spacing:0px;text-transform:none;font-weight:400;color:rgb(0,0,0);font-style:normal;text-align:justify;orphans:2;margin:0px;letter-spacing:normal;text-indent:0px;-webkit-text-stroke-width:0px"> </p></div>
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<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-01-01to2020-12-31_us-gaap_OfficeEquipmentMember"> P5Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
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<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-01-01to2020-12-31_us-gaap_SoftwareAndSoftwareDevelopmentCostsMember"> P3Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:DeferredRevenueAdditions contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> 152828 </us-gaap:DeferredRevenueAdditions>
<igen:PotentiallyDilutiveSharesOutstanding contextRef="AsOf2020-12-31" unitRef="Shares" decimals="0"> 262930295 </igen:PotentiallyDilutiveSharesOutstanding>
<igen:PotentiallyDilutiveSharesOutstanding contextRef="AsOf2019-12-31" unitRef="Shares" decimals="0"> 68247452 </igen:PotentiallyDilutiveSharesOutstanding>
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<us-gaap:DeferredRevenue contextRef="AsOf2020-12-31" unitRef="USD" decimals="0"> 138812 </us-gaap:DeferredRevenue>
<us-gaap:DeferredRevenue contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 262465 </us-gaap:DeferredRevenue>
<us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables contextRef="AsOf2020-12-31" unitRef="USD" decimals="0"> 22000 </us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables>
<us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 21000 </us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables>
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<us-gaap:DeferredRevenue contextRef="AsOf2019-12-31_igen_ContractAssetBalanceMember" unitRef="USD" decimals="0"> 143088 </us-gaap:DeferredRevenue>
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<us-gaap:AccountsReceivableGrossCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 39398 </us-gaap:AccountsReceivableGrossCurrent>
<us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="AsOf2020-12-31" unitRef="USD" decimals="0"> -22468 </us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
<us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> -21262 </us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
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<us-gaap:OtherReceivablesNetCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 18136 </us-gaap:OtherReceivablesNetCurrent>
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<us-gaap:AccountsPayableCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 744716 </us-gaap:AccountsPayableCurrent>
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<us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 44162 </us-gaap:AccruedLiabilitiesCurrent>
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<us-gaap:InterestPayableCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 19064 </us-gaap:InterestPayableCurrent>
<us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="AsOf2020-12-31" unitRef="USD" decimals="0"> 32101 </us-gaap:EmployeeRelatedLiabilitiesCurrent>
<us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 85416 </us-gaap:EmployeeRelatedLiabilitiesCurrent>
<us-gaap:UnrecognizedTaxBenefits contextRef="AsOf2020-12-31" unitRef="USD" decimals="0"> 90000 </us-gaap:UnrecognizedTaxBenefits>
<us-gaap:UnrecognizedTaxBenefits contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 90000 </us-gaap:UnrecognizedTaxBenefits>
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<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="AsOf2020-12-31_us-gaap_NotesPayableToBanksMember" unitRef="USD" decimals="0"> 28951 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour contextRef="AsOf2020-12-31_us-gaap_NotesPayableToBanksMember" unitRef="USD" decimals="0"> 3296 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive contextRef="AsOf2020-12-31_us-gaap_NotesPayableToBanksMember" unitRef="USD" decimals="0"> 3422 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive>
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<us-gaap:LongTermDebt contextRef="AsOf2020-12-31_us-gaap_NotesPayableToBanksMember" unitRef="USD" decimals="0"> 213162 </us-gaap:LongTermDebt>
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<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2020-12-31" unitRef="USD" decimals="0"> 230036 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="AsOf2020-12-31" unitRef="USD" decimals="0"> 28951 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
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<us-gaap:ProceedsFromNotesPayable contextRef="From2020-06-01to2020-06-19_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 19250 </us-gaap:ProceedsFromNotesPayable>
<us-gaap:ProceedsFromNotesPayable contextRef="From2019-07-01to2019-09-30_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 213250 </us-gaap:ProceedsFromNotesPayable>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2020-11-02_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 168000 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2020-07-10_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 25000 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2020-06-19_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 25000 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2019-09-30_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 255000 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2019-06-30_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 60000 </us-gaap:DebtInstrumentUnamortizedDiscount>
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<igen:FirstTranchePrincipalAmount contextRef="AsOf2020-07-10_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 25000 </igen:FirstTranchePrincipalAmount>
<igen:FirstTranchePrincipalAmount contextRef="AsOf2020-06-19_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 25000 </igen:FirstTranchePrincipalAmount>
<igen:FirstTranchePrincipalAmount contextRef="AsOf2019-06-30_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 50000 </igen:FirstTranchePrincipalAmount>
<us-gaap:ConvertibleNotesPayable contextRef="AsOf2019-09-30_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 255000 </us-gaap:ConvertibleNotesPayable>
<us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability contextRef="AsOf2020-11-02_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 99000 </us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability>
<us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability contextRef="AsOf2020-07-10_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 61000 </us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability>
<us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability contextRef="AsOf2020-06-19_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 142000 </us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability>
<us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability contextRef="AsOf2019-09-30_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 354000 </us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability>
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<us-gaap:InterestExpense contextRef="From2020-07-01to2020-07-10_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 42000 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2020-06-01to2020-06-19_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 122000 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2019-07-01to2019-09-30_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 106000 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="From2019-04-01to2019-06-30_igen_PromissoryNoteMember" unitRef="USD" decimals="0"> 50000 </us-gaap:InterestExpense>
<us-gaap:DebtConversionConvertedInstrumentSharesIssued1 contextRef="From2019-11-20to2019-12-09_igen_PromissoryNoteMember" unitRef="Shares" decimals="0"> 300000 </us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
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<us-gaap:ProceedsFromNotesPayable contextRef="From2020-04-28to2020-05-04_igen_PPPLoanMember" unitRef="USD" decimals="0"> 59949 </us-gaap:ProceedsFromNotesPayable>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-05-04_igen_PPPLoanMember" unitRef="Pure" decimals="INF"> 0.01 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDateDescription contextRef="From2020-04-28to2020-05-04_igen_PPPLoanMember"> Matures on May 4, 2022 </us-gaap:DebtInstrumentMaturityDateDescription>
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<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2019-05-17_igen_CrownBridgePartnersLLCMember_igen_ConvertiblePromissoryNoteMember" unitRef="Pure" decimals="INF"> 0.07 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2019-05-17_igen_CrownBridgePartnersLLCMember_igen_ConvertiblePromissoryNoteMember" unitRef="USD" decimals="0"> 150000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2019-05-17_igen_CrownBridgePartnersLLCMember_igen_ConvertiblePromissoryNoteMember" unitRef="USD" decimals="0"> 25500 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentMaturityDateDescription contextRef="From2019-05-01to2019-05-17_igen_CrownBridgePartnersLLCMember_igen_ConvertiblePromissoryNoteMember"> The maturity date is 18 months from the effective date of each payment. </us-gaap:DebtInstrumentMaturityDateDescription>
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<us-gaap:CommonStockCapitalSharesReservedForFutureIssuance contextRef="AsOf2020-09-30_igen_AdjustmentMember" unitRef="Shares" decimals="0"> 250000 </us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
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<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2019-05-17_igen_CommonStockPurchaseWarrantAgreementMember" unitRef="USDPShares" decimals="2"> 0.10 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:CommonStockCapitalSharesReservedForFutureIssuance contextRef="AsOf2019-05-17_igen_CommonStockPurchaseWarrantAgreementMember" unitRef="Shares" decimals="0"> 250000 </us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
<us-gaap:InterestExpense contextRef="From2020-01-01to2020-12-31_igen_ConvertibleNotesMember" unitRef="USD" decimals="0"> 134263 </us-gaap:InterestExpense>
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<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate contextRef="From2020-01-01to2020-12-31_srt_MinimumMember_igen_WarrantsMember" unitRef="Pure" decimals="INF"> 2.71 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate contextRef="From2019-01-01to2019-12-31_srt_MinimumMember_igen_WarrantsMember" unitRef="Pure" decimals="INF"> 2.19 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2020-01-01to2020-12-31_srt_MinimumMember_igen_WarrantsMember" unitRef="Pure" decimals="INF"> 0.003 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2019-01-01to2019-12-31_srt_MinimumMember_igen_WarrantsMember" unitRef="Pure" decimals="INF"> 0.0155 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2020-01-01to2020-12-31_srt_MinimumMember_igen_WarrantsMember"> P5M30D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2019-01-01to2019-12-31_srt_MinimumMember_igen_WarrantsMember"> P9M18D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate contextRef="From2020-01-01to2020-12-31_srt_MaximumMember_igen_WarrantsMember" unitRef="Pure" decimals="INF"> 3.22 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate contextRef="From2019-01-01to2019-12-31_srt_MaximumMember_igen_WarrantsMember" unitRef="Pure" decimals="INF"> 2.64 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2020-01-01to2020-12-31_srt_MaximumMember_igen_WarrantsMember" unitRef="Pure" decimals="INF"> 0.0141 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2019-01-01to2019-12-31_srt_MaximumMember_igen_WarrantsMember" unitRef="Pure" decimals="INF"> 0.0234 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2020-01-01to2020-12-31_srt_MaximumMember_igen_WarrantsMember"> P1Y5M30D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2019-01-01to2019-12-31_srt_MaximumMember_igen_WarrantsMember"> P1Y5M30D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
<igen:EmbeddedConversionFeatureConvertibleDebt contextRef="AsOf2020-12-31" unitRef="USD" decimals="0"> 97024 </igen:EmbeddedConversionFeatureConvertibleDebt>
<igen:EmbeddedConversionFeatureConvertibleDebt contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 87571 </igen:EmbeddedConversionFeatureConvertibleDebt>
<igen:EmbeddedConversionFeaturePreferredStock contextRef="AsOf2020-12-31" unitRef="USD" decimals="0"> 92751 </igen:EmbeddedConversionFeaturePreferredStock>
<igen:EmbeddedConversionFeaturePreferredStock contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 4751 </igen:EmbeddedConversionFeaturePreferredStock>
<igen:BalancesAsOfTheBeginningOfTheYear contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> 87571 </igen:BalancesAsOfTheBeginningOfTheYear>
<igen:BalancesAsOfTheBeginningOfTheYear contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 0 </igen:BalancesAsOfTheBeginningOfTheYear>
<igen:DerivativeLiabilitiesRecordedUponIssuanceOfConvertibleDebt contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> 301351 </igen:DerivativeLiabilitiesRecordedUponIssuanceOfConvertibleDebt>
<igen:DerivativeLiabilitiesRecordedUponIssuanceOfConvertibleDebt contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 483331 </igen:DerivativeLiabilitiesRecordedUponIssuanceOfConvertibleDebt>
<us-gaap:ExtinguishmentOfDebtAmount contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> -1448326 </us-gaap:ExtinguishmentOfDebtAmount>
<us-gaap:ExtinguishmentOfDebtAmount contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -3055 </us-gaap:ExtinguishmentOfDebtAmount>
<us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> 1156428 </us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>
<us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -392705 </us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>
<igen:EndingBalanceConvertibleDebt contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> 97024 </igen:EndingBalanceConvertibleDebt>
<igen:EndingBalanceConvertibleDebt contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 87571 </igen:EndingBalanceConvertibleDebt>
<igen:EmbeddedConversionFeaturesBeginningBalance contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> 4751 </igen:EmbeddedConversionFeaturesBeginningBalance>
<igen:EmbeddedConversionFeaturesBeginningBalance contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 0 </igen:EmbeddedConversionFeaturesBeginningBalance>
<igen:DerivativeLiabilitiesRecordedUponIssuanceOfPreferredStock contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> 519427 </igen:DerivativeLiabilitiesRecordedUponIssuanceOfPreferredStock>
<igen:DerivativeLiabilitiesRecordedUponIssuanceOfPreferredStock contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 207067 </igen:DerivativeLiabilitiesRecordedUponIssuanceOfPreferredStock>
<us-gaap:ConversionOfStockAmountConverted1 contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> -340234 </us-gaap:ConversionOfStockAmountConverted1>
<us-gaap:ConversionOfStockAmountConverted1 contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -22067 </us-gaap:ConversionOfStockAmountConverted1>
<us-gaap:DerivativeGainLossOnDerivativeNet contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> -91193 </us-gaap:DerivativeGainLossOnDerivativeNet>
<us-gaap:DerivativeGainLossOnDerivativeNet contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -180249 </us-gaap:DerivativeGainLossOnDerivativeNet>
<igen:EmbeddedConversionFeaturesEndingBalance contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> 92751 </igen:EmbeddedConversionFeaturesEndingBalance>
<igen:EmbeddedConversionFeaturesEndingBalance contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 4751 </igen:EmbeddedConversionFeaturesEndingBalance>
<igen:TotalEndingBalance contextRef="From2020-01-01to2020-12-31" unitRef="USD" decimals="0"> 189775 </igen:TotalEndingBalance>
<igen:TotalEndingBalance contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 92322 </igen:TotalEndingBalance>
<us-gaap:ManagementFeeExpense contextRef="From2020-01-01to2020-12-31_srt_OfficerMember" unitRef="USD" decimals="0"> 142000 </us-gaap:ManagementFeeExpense>
<us-gaap:ManagementFeeExpense contextRef="From2019-01-01to2019-12-31_srt_OfficerMember" unitRef="USD" decimals="0"> 143000 </us-gaap:ManagementFeeExpense>
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<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2019-12-31_srt_DirectorMember" unitRef="USD" decimals="0"> 145000 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-12-31_igen_VendorsMember" unitRef="USD" decimals="0"> 12000 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2019-12-31_igen_VendorsMember" unitRef="USD" decimals="0"> 45000 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="From2020-01-01to2020-12-31_igen_VendorsMember" unitRef="USD" decimals="0"> 64000 </us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
<us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="From2019-01-01to2019-12-31_igen_VendorsMember" unitRef="USD" decimals="0"> 120000 </us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
<us-gaap:DebtConversionConvertedInstrumentSharesIssued1 contextRef="From2020-01-01to2020-12-31_igen_CEOAndVPMember" unitRef="Shares" decimals="0"> 26828800 </us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
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<igen:CommonStockExerciseOfWarrants contextRef="From2020-01-01to2020-12-31" unitRef="Shares" decimals="0"> 105038690 </igen:CommonStockExerciseOfWarrants>
<us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="From2020-01-01to2020-12-31" unitRef="Shares" decimals="0"> 931278827 </us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2020-01-01to2020-12-31_igen_EquityPurchaseAgreementMember" unitRef="USD" decimals="0"> 51723 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
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<igen:StockIssuedDuringPeriodValueInConnectionWithConvertibleDebtEquity contextRef="From2019-01-01to2019-12-31_us-gaap_SeriesAPreferredStockMember" unitRef="USD" decimals="0"> 80122 </igen:StockIssuedDuringPeriodValueInConnectionWithConvertibleDebtEquity>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-12-31_us-gaap_SeriesAPreferredStockMember" unitRef="Shares" decimals="0"> 1250000 </us-gaap:PreferredStockSharesAuthorized>
<igen:SharesIssuedUponConversionOfDebentures contextRef="From2019-01-01to2019-12-31_us-gaap_DebenturesSubjectToMandatoryRedemptionMember" unitRef="Shares" decimals="0"> 300000 </igen:SharesIssuedUponConversionOfDebentures>
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<us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction contextRef="From2019-01-01to2019-12-31_us-gaap_DebenturesSubjectToMandatoryRedemptionMember" unitRef="Shares" decimals="0"> 100000 </us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
<igen:StockIssuedDuringPeriodValueInConnectionWithConvertibleDebtEquity contextRef="From2019-01-01to2019-12-31_us-gaap_DebenturesSubjectToMandatoryRedemptionMember" unitRef="USD" decimals="0"> 5000 </igen:StockIssuedDuringPeriodValueInConnectionWithConvertibleDebtEquity>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2020-01-01to2020-12-31_igen_CommonStockSharesMember" unitRef="USD" decimals="0"> 44803645 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2019-01-01to2019-12-31_igen_CommonStockSharesMember" unitRef="USD" decimals="0"> 4000000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2020-01-01to2020-12-31_igen_CommonStockSharesMember" unitRef="USD" decimals="0"> 202973 </us-gaap:ProceedsFromIssuanceOfCommonStock>
<us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2019-01-01to2019-12-31_igen_CommonStockSharesMember" unitRef="USD" decimals="0"> 135000 </us-gaap:ProceedsFromIssuanceOfCommonStock>
<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="From2019-01-01to2019-12-31_igen_CommonStockSharesMember" unitRef="Shares" decimals="0"> 150000 </us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="From2019-01-01to2019-12-31_igen_CommonStockSharesMember" unitRef="USD" decimals="0"> 6000 </us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
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<us-gaap:ConversionOfStockSharesConverted1 contextRef="From2020-01-01to2020-12-31_igen_HolderMember_igen_SeriesAConvertiblePreferredStockMember" unitRef="Shares" decimals="0"> 308000 </us-gaap:ConversionOfStockSharesConverted1>
<us-gaap:ConversionOfStockSharesConverted1 contextRef="From2019-01-01to2019-12-31_igen_HolderMember_igen_SeriesAConvertiblePreferredStockMember" unitRef="Shares" decimals="0"> 42000 </us-gaap:ConversionOfStockSharesConverted1>
<us-gaap:GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost contextRef="From2019-01-01to2019-12-31_igen_HolderMember_igen_SeriesAConvertiblePreferredStockMember" unitRef="USD" decimals="0"> 23000 </us-gaap:GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost>
<us-gaap:IncreaseDecreaseInDerivativeLiabilities contextRef="From2020-01-01to2020-12-31_igen_HolderMember_igen_SeriesAConvertiblePreferredStockMember" unitRef="USD" decimals="0"> 340234 </us-gaap:IncreaseDecreaseInDerivativeLiabilities>
<igen:DeemedDividend contextRef="From2020-01-01to2020-12-31_igen_HolderMember_igen_SeriesAConvertiblePreferredStockMember" unitRef="USD" decimals="0"> 202021 </igen:DeemedDividend>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2020-01-01to2020-12-31_igen_HolderMember_igen_SeriesAConvertiblePreferredStockMember" unitRef="USD" decimals="0"> 253896 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-02-10_igen_SeriesBSuperVotingPreferredStockMember" unitRef="Shares" decimals="0"> 1000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockVotingRights contextRef="From2020-02-01to2020-02-10_igen_SeriesBSuperVotingPreferredStockMember"> Stock has voting rights equal to 500 shares of common stock </us-gaap:PreferredStockVotingRights>
<us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="From2020-01-01to2020-03-31_igen_SeriesBSuperVotingPreferredStockMember" unitRef="USD" decimals="0"> 277543 </us-gaap:EmployeeBenefitsAndShareBasedCompensation>
<igen:RepurchaseSharePrice contextRef="AsOf2020-02-10_igen_SeriesBSuperVotingPreferredStockMember" unitRef="USDPShares" decimals="3"> 0.001 </igen:RepurchaseSharePrice>
<igen:CommonStockIssuedAsACommitmentFee contextRef="From2020-01-01to2020-12-31_igen_EquityPurchaseAgreementMember" unitRef="Shares" decimals="0"> 8000000 </igen:CommonStockIssuedAsACommitmentFee>
<igen:AgreementDescription contextRef="From2020-07-01to2020-07-27_igen_EquityPurchaseAgreementMember"> Per the terms of the agreement, the investor will purchase up to $2,500,000 of the Companys common stock at a 20% discount to the market price or the valuation price (as defined). The Company has the right, but not the obligation, to direct the investor to purchase put shares of not less than $5,000 and not more than $175,000 or 200% of the average daily trading value </igen:AgreementDescription>
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<us-gaap:PreferredStockVotingRights contextRef="From2020-01-01to2020-12-31_igen_RightsAndPrivilegesOfTheSeriesAPreferredStockMember"> Stock holders have no voting rights </us-gaap:PreferredStockVotingRights>
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<igen:WarrantsExpirationDate contextRef="From2020-01-01to2020-12-31_igen_WarrantsAt000Member"> September 23, 2024 </igen:WarrantsExpirationDate>
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<igen:WarrantsExpirationDate contextRef="From2020-01-01to2020-12-31_igen_WarrantsAt015Member"> December 2, 2021 </igen:WarrantsExpirationDate>
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<igen:WarrantsExpirationDate contextRef="From2020-01-01to2020-12-31_igen_WarrantsAt020Member"> January 2, 2022 </igen:WarrantsExpirationDate>
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<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2020-12-31_igen_Options04Member" unitRef="Shares" decimals="0"> 75000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
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<us-gaap:DebtConversionConvertedInstrumentSharesIssued1 contextRef="From2020-01-01to2020-12-31_igen_SeriesAPreferredSharesMember_igen_GenevaRothRemarksHoldingsIncMember_igen_MarchFirstTwoThousandTwentyOneMember" unitRef="Shares" decimals="0"> 80850 </us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
<us-gaap:ConversionOfStockSharesIssued1 contextRef="From2021-03-01to2021-03-09_us-gaap_SubsequentEventMember_igen_SeriesAPreferredSharesMember_igen_GenevaRothRemarksHoldingsIncMember" unitRef="Shares" decimals="0"> 1437303 </us-gaap:ConversionOfStockSharesIssued1>
<us-gaap:DebtConversionConvertedInstrumentSharesIssued1 contextRef="From2021-03-01to2021-03-09_us-gaap_SubsequentEventMember_igen_SeriesAPreferredSharesMember_igen_GenevaRothRemarksHoldingsIncMember" unitRef="Shares" decimals="0"> 12703 </us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2021-01-05_igen_SeriesBSuperVotingPreferredStockMember_us-gaap_SubsequentEventMember_igen_BoardOfDirectorsMember" unitRef="Shares" decimals="0"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2021-01-05_igen_SeriesBSuperVotingPreferredSharesMember" unitRef="USDPShares" decimals="3"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockVotingRights contextRef="From2021-01-01to2021-01-05_igen_SeriesBSuperVotingPreferredSharesMember"> Each share of Series B Preferred Stock has voting power equal to 500 shares of Common Stock. The voted Preferred shares, which equal approximately 62% </us-gaap:PreferredStockVotingRights>
<us-gaap:StockIssuedDuringPeriodSharesOther contextRef="From2021-01-01to2021-01-14_igen_EquityLinePurchaseAgreementMember_us-gaap_SubsequentEventMember_igen_CrownBridgePartnerLlcMember" unitRef="Shares" decimals="0"> 7500000 </us-gaap:StockIssuedDuringPeriodSharesOther>
<us-gaap:StockIssuedDuringPeriodValueOther contextRef="From2021-01-01to2021-01-14_igen_EquityLinePurchaseAgreementMember_us-gaap_SubsequentEventMember_igen_CrownBridgePartnerLlcMember" unitRef="USD" decimals="0"> 36000 </us-gaap:StockIssuedDuringPeriodValueOther>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-01-01to2021-01-05_us-gaap_InvestorMember_us-gaap_SubsequentEventMember" unitRef="Shares" decimals="0"> 4901961 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2021-01-01to2021-01-05_us-gaap_InvestorMember_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 25000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:DebtConversionConvertedInstrumentSharesIssued1 contextRef="From2021-01-01to2021-01-05_igen_VPOfOperationsMember_igen_AccruedCommissionMember_us-gaap_SubsequentEventMember" unitRef="Shares" decimals="0"> 3243785 </us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
<us-gaap:ConversionOfStockSharesIssued1 contextRef="From2021-01-01to2021-01-05_igen_VPOfOperationsMember_igen_AccruedCommissionMember_us-gaap_SubsequentEventMember" unitRef="Shares" decimals="0"> 16543 </us-gaap:ConversionOfStockSharesIssued1>
</xbrli:xbrl>

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