Cannabis Science (CBIS) 10-Q 19 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 17, 2014
Document And Entity Information	'	'
Entity Registrant Name	'CANNABIS SCIENCE, INC.	'
Entity Central Index Key	'0001024626	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Document Type	'10-Q	'
Document Fiscal Period Focus	'Q3	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	934,923,906
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets	'	'
Cash	$443,572	$943
Accounts receivable	9,048	697
Prepaid expenses and deposits	23,684	'
Loans receivable, related party	116,911	76,315
Marketable securities (Note 3)	189,000	225,000
Total current assets	782,215	302,955
Computer and Equipment, net of accumulated depreciation of $13,450 and $10,792 (Note 8)	'	1,516
Goodwill (Note 1)	66,274	66,274
Intangibles, net of accumulated amortization (Note 9)	153,852	206,709
TOTAL ASSETS	1,002,341	577,454
Current Liabilities	'	'
Accounts payable	133,826	165,839
Accrued expenses, primarily management fees (Note 5)	1,699,638	1,336,904
Advances from related parties (Note 5)	191,791	191,344
Management bonuses	300,000	300,000
Notes payable to stockholders (Note 6)	1,836,186	2,102,186
Total current liabilities and total liabilities	4,161,441	4,096,273
Stockholders' Deficit	'	'
Series A Preferred stock, $0.001 par value, 1,000,000 shares authorized, 1,000,000 shares issued and outstanding at September 30, 2014 and December 31, 2013	1,000	1,000
Common stock, $.001 par value, 1,500,000,000 shares authorized, 846,423,906 issued and outstanding as of September 30, 2014 and 770,523,906 at December 31, 2013 and Common stock, Class A, $.001 par value, 100,000,000 shares authorized, 0 issued and outstanding as of September 30, 2014 and December 31, 2013	846,424	770,524
Prepaid consulting	2,759,517	3,553,296
Additional paid-in capital	99,345,249	91,771,495
Accumulated deficit	-100,574,615	-92,508,542
Cumulative exchange translation	-17,641	'
Total stockholders' deficit	-3,159,100	-3,518,819
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	1,002,341	577,454
Series A Preferred Stock	'	'
Stockholders' Deficit	'	'
Series A Preferred stock, $0.001 par value, 1,000,000 shares authorized, 1,000,000 shares issued and outstanding at September 30, 2014 and December 31, 2013	1,000	1,000
Total stockholders' deficit	1,000	1,000
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	1,000	1,000
Common Class A	'	'
Stockholders' Deficit	'	'
Common stock, $.001 par value, 1,500,000,000 shares authorized, 846,423,906 issued and outstanding as of September 30, 2014 and 770,523,906 at December 31, 2013 and Common stock, Class A, $.001 par value, 100,000,000 shares authorized, 0 issued and outstanding as of September 30, 2014 and December 31, 2013	'	'

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Net of accumulated depreciation	$13,450	$10,792
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	1,500,000,000	1,500,000,000
Common stock, shares issued	846,423,906	770,523,906
Common stock, shares outstanding	846,423,906	770,523,906
Series A Preferred Stock	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000
Common Class A	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	0	0
Common stock, shares outstanding	0	0

Consolidated_Statements_Of_Ope

Consolidated Statements Of Operations And Other Comprehensive Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Revenue	'	$70,581	$1,031	$72,185
Operating Expenses	'	'	'	'
Investor relations	'	'	'	3,601
Professional fees	29,277	12,109	71,622	83,695
Net loss on disposal of assets	'	'	'	-8,896
Net loss (gain) on settlement of liabilities	'	-582,000	-2,116,500	-1,674,150
Depreciation and Amortization	16,122	21,143	54,373	88,278
Research and development	11,847	'	11,847	'
General and administrative	597,077	529,902	4,845,803	1,821,991
Total operating expenses	654,323	1,145,154	7,100,145	3,680,611
Net Operating Profit (Loss)	-654,323	-1,074,573	-7,099,114	-3,608,426
Other income (expense)	'	'	'	'
Interest income, net	'	6	'	7
Interest expense, net	'	220	65	977
Debt refinancing costs	'	'	833,000	'
Gain on sale of JV assets	'	'	'	262,250
Gain on derecognized liabilities	'	'	'	37,458
Warrant expense	'	'	97,894	'
Unrealized gain (loss) on marketable securities	-21,000	-111,000	-36,000	-583,250
Total other income (expense)	-21,000	-111,214	-966,959	-284,512
Net Loss	-675,323	-1,185,787	-8,066,073	-3,892,938
Other Comprehensive Income	'	'	'	'
Foreign exchange translation adjustment	16,690	'	17,641	'
Total other comprehensive income	-16,690	'	-17,641	'
Net Comprehensive Loss	($692,013)	($1,185,787)	($8,083,714)	($3,892,938)
Net loss per common share - Basic and diluted	$0	$0	($0.01)	($0.01)
Weighted average number of common shares outstanding	836,783,906	706,560,863	778,287,313	690,525,600

Consolidated_Statement_Of_Stoc

Consolidated Statement Of Stockholders' Equity/(Deficit) (USD $)	Common Stock	Preferred Stock	Additional Paid-in Capital	Prepaid Consulting	Accumulated Deficit	Cumulative Exchange Transaction	Total
Balance, amount at Dec. 31, 2012	$663,791	$667	$86,604,888	($2,864,070)	($86,574,241)	'	($2,168,965)
Balance Common stock, shares at Dec. 31, 2012	663,790,573	'	'	'	'	'	'
Balance Preferred stock, shares at Dec. 31, 2012	'	666,666	'	'	'	'	'
Common stock issued for services, shares	57,900,000	'	'	'	'	'	'
Common stock issued for services, amount	57,900	'	2,314,621	-1,362,891	'	'	1,009,630
Common stock issued for debt, shares	48,000,000	'	'	'	'	'	'
Common stock issued for debt, amount	48,000	'	2,328,150	'	'	'	2,376,150
Common stock issued for private placement, shares	833,333	'	'	'	'	'	'
Common stock issued for private placement, amount	833	'	24,167	'	'	'	25,000
Preferred stock issued for services, shares	'	333,334	'	'	'	'	'
Preferred stock issued for services, amount	'	333	499,669	-500,002	'	'	'
Amortization of shares issued for services	'	'	'	1,173,667	'	'	1,173,667
Net loss for the period	'	'	'	'	-5,934,301	'	-5,934,301
Balance, amount at Dec. 31, 2013	770,524	1,000	91,771,495	-3,553,296	-92,508,542	'	-3,518,819
Balance Common stock, shares at Dec. 31, 2013	770,523,906	'	'	'	'	'	770,523,906
Balance Preferred stock, shares at Dec. 31, 2013	'	1,000,000	'	'	'	'	'
Common stock issued for services, shares	37,400,000	'	'	'	'	'	'
Common stock issued for services, amount	37,400	'	3,535,360	-558,940	'	'	3,013,820
Common stock issued for debt, shares	29,500,000	'	'	'	'	'	'
Common stock issued for debt, amount	29,500	'	2,116,500	'	'	'	2,146,000
Common stock issued for private placement, shares	4,000,000	'	'	'	'	'	'
Common stock issued for private placement, amount	4,000	'	996,000	'	'	'	1,000,000
Preferred stock issued for services, amount	'	'	'	'	'	'	'
Amortization of shares issued for services	'	'	'	1,352,719	'	'	1,352,719
Common stock issued for debt extension, shares	5,000,000	'	'	'	'	'	'
Common stock issued for debt extension, amount	5,000	'	828,000	'	'	'	833,000
Extension of warrant expiry	'	'	97,894	'	'	'	97,894
Foreign exchange translation	'	'	'	'	'	'	17,641
Net loss for the period	'	'	'	'	-8,066,073	'	-8,066,073
Balance, amount at Sep. 30, 2014	$846,424	$1,000	$99,345,249	($2,759,517)	($100,574,615)	($17,641)	($3,159,100)
Balance Common stock, shares at Sep. 30, 2014	846,423,906	'	'	'	'	'	846,423,906
Balance Preferred stock, shares at Sep. 30, 2014	'	1,000,000	'	'	'	'	'

Consolidated_Statements_Of_Cas

Consolidated Statements Of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income (loss)	($8,066,073)	($3,892,938)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation	1,516	4,592
Amortization	52,857	83,686
Stock issued for services	4,366,539	1,365,592
Stock issued for debt extension	833,000	'
Gain on joint ventures	'	262,250
Loss on marketable securities	-36,000	-583,250
Loss on settlement of debt	-2,116,500	-1,674,150
Loss on joint ventures	'	-8,896
Warrant expense	97,894	'
Foreign exchange translation adjustment	17,641	'
Changes in operating assets and liabilities:	'	'
Accounts receivable	8,351	'
Accounts receivable, related parties	'	-25,000
Prepaid expenses and deposits	23,684	-110
Accounts payable	-18,513	110,384
Accrued expenses, including management fees	362,734	-3,356
NET CASH USED IN OPERATING ACTIVITIES	-267,222	-302,885
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Loans receivable, related parties	-40,596	-30,652
Advances receivable, related parties	'	-14,155
Repayment from advances receivable, relates parties	'	25,000
CASH FLOWS USED IN INVESTING ACTIVITIES	-40,596	-19,807
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from advances from officer	447	'
Repayments on advances from officer	'	1,702
Proceeds from notes payable-stockholders	'	204,000
Repayment of notes payable-stockholders	250,000	155
Proceeds on advances from related parties	'	72,452
Proceeds from sale of common stock	1,000,000	25,000
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	750,447	299,595
NET INCREASE (DECREASE) IN CASH	442,629	-23,098
CASH, BEGINNING OF PERIOD	943	23,560
CASH, END OF PERIOD	443,572	462
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Common stock issued for services	3,572,760	1,387,519
Common stock issued for settlement of debt	2,146,000	1,702,650
Debt converted into common stock	29,500	28,500
Preferred stock issued for services	'	500,002
Common stock issued for debt extension	833,000	'
Marketable securities acquired through sale of JVs	'	262,250
Accounts payable paid through note payable, stockholder	13,500	82,308
Accounts payable paid by related parties	'	21,891
Intangibles, CCI allocated to goodwill	'	22,000
Intangibles, CCI allocated to intangibles	'	125,000
Accounts and advances receivable, related party, repaid by payments to advances from related party	'	50,000
Accounts to related party repaid by notes payable stockholders	'	$25,000

Summary_Of_Significant_Account

Summary Of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	A. Organization and General Description of Business
	Cannabis Science, Inc.  (“We” or “the Company”), was incorporated under the laws of the State of Colorado, on February 29, 1996, as Patriot Holdings, Inc.  On August 26, 1999, the Company changed its name to National Healthcare Technology, Inc. On June 6, 2007, the Company changed its name from National Healthcare Technology, Inc., to Brighton Oil & Gas, Inc., and converted to a Nevada corporation.  On March 25, 2008 the Company changed its name to Gulf Onshore, Inc.  On April 7, 2009, the Company changed its name to Cannabis Science, Inc., and obtained a new CUSIP number.
	On May 7, 2009 the Company common shares commenced trading under the new stock symbol OTCBB: CBIS.
	Cannabis Science, Inc. is at the forefront of medical marijuana research and development. The Company works with world authorities on phytocannabinoid science targeting critical illnesses, and adheres to scientific methodologies to develop, produce, and commercialize phytocannabinoid-based pharmaceutical products. In sum, we are dedicated to the creation of cannabis-based medicines, both with and without psychoactive properties, to treat disease and the symptoms of disease, as well as for general health maintenance.
	The Company formed two operating subsidiaries Cannabis Science BV and Cannabis Science International Holding BV in The Netherlands on May 10th and May 6th, 2013, respectively, to pursue business opportunities in Europe and worldwide. There are currently minimal operations in the subsidiaries. Agreements and business disclosures are in process.
	On November 15, 2013, the Company submitted a patent application N2010968 in Europe entitled "Composition for the Treatment of Neurobehavioral Disorders." The subject of the patent is development of cannabinoid-based formulations to treat a variety of neurobehavioral disorders, such as attention deficit hyperactivity disorder (ADHD), anxiety, and sleep disorders.
	B.  Basis of Presentation
	These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars.  The Company’s fiscal year end is December 31.
	Interim Financial Reporting
	While the information presented in the accompanying interim consolidated financial statements is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with generally accepted accounting principles in the United States of America ("GAAP").  These interim financial statements follow the same accounting policies and methods of application as used in the December 31, 2013 audited financial statements of Cannabis Science, Inc. (the “Company”).  All adjustments are of a normal, recurring nature. Interim financial statements and the notes thereto do not contain all of the disclosures normally found in year-end audited financial statements and these Notes to Financial Statements are abbreviated and contain only certain disclosures related to the three month periods ended September 30, 2014 and 2013.  It is suggested that these interim financial statements be read in conjunction with the Company’s audited financial statements and related notes for the year ended December 31, 2013 included in our Form 10-K/A, filed with the Securities Exchange Commission on April 23, 2014. Operating results for the nine months ended September 30, 2014 are not necessarily indicative of the results that can be expected for the year ending December 31, 2014.
	The operating results of GGECO University, Inc. (“GGECO”), acquired on February 9, 2012, for the period February 10, 2012 through December 31, 2013 were consolidated with the consolidated financial statements of the Company for the year ended December 31, 2013. The s-type corporation of GGECO was dissolved in 2012 and all operations combined into the Company’s. An independent valuation firm determined the intangibles acquired in GGECO to be $192,119 consisting of $150,000 for educational materials, $20,000 for the trade name, and $22,119 for the workforce. The total purchase price of $450,132, including acquired net liabilities, audit and valuation costs was recorded. A total of $44,274 in unimpaired goodwill remains at September 30, 2014.
	The operating results of Cannabis Consulting, Inc. (“CCI”), acquired on March 21, 2012, for the period March 21, 2012 through December 31, 2013 and January 1, 2014 through September 30, 2014 were consolidated with the consolidated financial statements of the Company for the three months ended September 30, 2014. The s-type corporation of CCI was dissolved in 2012 and all operations combined into the Company’s. The Company has allocated $125,000 of the purchase price to intangibles based on an internal valuation in addition to $22,000 of goodwill. No impairment in the fair market value of CCI was determined at September 30, 2014.
	On May 6, 2013, the Company formed Cannabis Science International Holdings B.V. and on May 10, 2013, the Company formed Cannabis Science B.V. for the purpose of wholly-owned operating subsidiaries for the Company’s European and world-wide operations. Minimal business and operating activities have commenced in the subsidiaries as of September 30, 2014.
	On August 6, 2014, the Company signed a proposal letter with Michigan Green Technologies, LLC (“MGT”) to acquire an additional 30.1% equity in MGT that would increase the Company’s equity ownership to 50.1%. As consideration for acquiring the additional 30.1% equity, the Company has agreed to issue shares to the principals and shareholders of MGT. No formal agreement has been reached to date. As consideration for the additional 30.1% equity in MGT, the Company proposed the following:
	(a) Issue 5 million S-8 shares to John Dalaly under a new 10 year services agreement;
	(b) Issue 5 million shares to Dina Dalaly under a new 10 year services agreement;
	(c) Issue 5 million shares to Katrina Dalaly under a new 10 year services agreement; and
	(d) Issue 5 million shares to Christ Gorges under a new 10 year services agreement.
	The fair market value of the shares to be issued to the principals of MGT is $1,500,000, or $0.075 per share.
	On November 10, 2014, the Company received a letter from Charles E. Murphy, attorney for Gate International LLC and its principals (“Gate parties”), alleging that MGT and its principals have committed breaches of contract in regards to MGT’s operating agreement and are facing imminent litigation. The Company will await the outcome of any legal proceedings and court ruling prior to formalizing any increased equity purchase in MGT. The Company will also take such other action as may be required based on any court ruling in regards to the litigation by the Gate parties. Notwithstanding, as of the date of filing this Form 10-Q, no information or facts have been received by the Company to support the legitimacy of the claims by the Gates parties.
	C. Use of Estimates
	The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the 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. Actual results could differ from those estimates. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined.
	D. Basic and Diluted Net Income (Loss) Per Share
	Under ASC 260, "Earnings Per Share" ("EPS"), the Company provides for the calculation of basic and diluted earnings per share.  Basic EPS includes no dilution and is computed by dividing income or loss available to common shareholders by the weighted average number of common shares outstanding for the period.  Diluted EPS reflects the potential dilution of securities that could share in the earnings or losses of the entity.  For the nine months ended September 30, 2014 and 2013, basic and diluted loss per share are the same since the calculation of diluted per share amounts would result in an anti-dilutive calculation.
	E. Cash and Cash Equivalents
	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
	F. Long-Lived Assets & Impairment on Oil Lease Investments
	Under ASC Topic 360, “Property, Plant, and Equipment”, the Company is required to periodically evaluate the carrying value of long-lived assets to be held and used. ASC Topic 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal.
	G. Inventory
	Inventories are stated at the lower of cost or market, using the average cost method. Cost includes materials related to the purchase and production of inventories. We regularly review inventory quantities on hand, future purchase commitments with our suppliers, and the estimated utility of our inventory. If our review indicates a reduction in utility below carrying value, we reduce our inventory to a new cost basis through a charge to cost of revenue.
	H. Fair Value Measurements
	Under ASC Topic 820, Fair Value Measurements and Disclosures, the Company discloses the estimated fair values of financial instruments. The carrying amounts reported in the balance sheet for current assets and current liabilities qualifying as financial instruments are a reasonable estimate of fair value.
	In accordance with the reporting requirements of ASC Topic 825, Financial Instruments, the Company calculates the fair value of its assets and liabilities which qualify as financial instruments under this standard and includes this additional information in the notes to the consolidated financial statements when the fair value is different than the carrying value of those financial instruments (see Note 4). The estimated fair value of other current assets and current liabilities approximate their carrying amounts due to the relatively short maturity of these instruments. None of these instruments are held for trading purposes.
	I. Goodwill and Intangible Assets
	Under ASC Topic 350 “Intangibles-Goodwill and Other”, goodwill is not amortized to expense, but rather that it is assessed or tested for impairment at least annually. Impairment write-downs are charged to results of operations in the period in which the impairment is determined. The Company did not identify any impairment on its outstanding goodwill from its most recent testing, which was performed as of October 1, 2013. If certain events occur which might indicate goodwill has been impaired, the goodwill is tested for impairment when such events occur. Other acquired intangible assets with finite lives, such as customer lists, are required to be amortized over the estimated lives. These intangibles are generally amortized using the straight-line method over estimated useful lives of five years.
	The Company tests the carrying value of goodwill and indefinite life intangible assets for impairment at least once a year and more frequently if an event or circumstance indicates the asset may be impaired. An impairment loss is recognized if the amount of the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less selling expenses or its value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows (cash generating units).
	The Company has adopted ASU update number 2012-02—Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment whereby the Company will first assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that an indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, we conclude that it is not more than likely than not that the indefinite-lived intangible asset is impaired, then we are not required to take further action. If the Company concludes otherwise, then we will determine the fair value of the indefinite-lived intangible asset and perform the required quantitative impairment test by comparing the fair value with the carrying amount.
	The Company did not record an impairment loss on goodwill for the nine months ended September 30, 2014 and did not record an impairment loss on goodwill for 2013 that was included in operating expenses and resulting net operating loss.
	J. Research and Development Expenses
	Under ASC Topic 730 “Research and Development”, costs are expensed as incurred. These expenses include the costs of our proprietary R&D efforts, as well as costs incurred in connection with certain licensing arrangements. Before a compound receives regulatory approval, we record upfront and milestone payments made by us to third parties under licensing arrangements as expense. Upfront payments are recorded when incurred, and milestone payments are recorded when the specific milestone has been achieved. Once a compound receives regulatory approval, any milestone payments will be recorded as Identifiable intangible assets, less accumulated amortization and, unless the asset is determined to have an indefinite life, amortization of the payments will be on a straight-line basis over the remaining agreement term or the expected product life cycle, whichever is shorter.
	K. Income Taxes
	Under ASC Topic 740, “Income Taxes”, the Company in required to account for its income taxes through the establishment of a deferred tax asset or liability for the recognition of future deductible or taxable amounts and operating loss and tax credit carry forwards. Deferred tax expense or benefit is recognized as a result of timing differences between the recognition of assets and liabilities for book and tax purposes during the year.
	Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are recognized for deductible temporary differences and operating loss, and tax credit carry forwards. A valuation allowance is established to reduce that deferred tax asset if it is "more likely than not" that the related tax benefits will not be realized.
	Unfiled Federal Tax Returns
	In February 2009, the Company filed appropriate federal tax returns for the years ending December 31, 2003 through 2007 and may be subject to failure to file penalties. For the years ending December 31, 2008 through December 31, 2013, the Company has not filed any federal tax returns. The Company estimates that the amount of penalties, if any, will not have a material effect on the results of operations, cash flows or financial position. No provisions have been made in the financial statements for such penalties, if any.
	The Company is working with its accountants to prepare and file overdue federal tax returns for 2008 through 2013, which are anticipated to be completed and filed by the end of fiscal 2014.
	L. Marketable Securities
	Under ASC Topic 210; Rule 5-02.2, ‘‘Marketable Securities’’, the Company is required to measure all marketable securities at their carrying value while recognizing unrealized gains and losses as of the reporting date.
	M. Stock-Based Compensation
	Under ASC Topic 718, ‘‘Compensation-Stock Compensation’’, the Company is required to measure all employee share-based payments, including grants of employee stock options, using a fair-value-based method and the recording of such expense in the statements of operations. The Company has adopted ASC Topic 718 (SFAS 123R) as of January 1, 2006 and recognizes stock-based compensation expense using the modified prospective method.
	N. Revenue Recognition
	Revenue is recognized at the time the educational materials or online seminars are provided and billed to the customer and collection of such fee is reasonably assured. License fees and joint-venture profit sharing when evidenced by executed agreements, and other fees are recognized when earned and collection is reasonably assured.
	O. Recent Accounting Pronouncements
	During the nine months ended September 30, 2014 and through November 5, 2014, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s financial statements.
	P. Reclassifications
	For comparative purposes, certain prior period consolidated financial statements have been reclassified to conform with report classifications of the current year.

Going_Concern

Going Concern	9 Months Ended
	Sep. 30, 2014
Going Concern	'
Going Concern	'
	2. GOING CONCERN
	The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate the continuation of the Company as a going concern. The Company reported an accumulated deficit of $100,574,615 and had a stockholders’ deficit of $3,159,100 at September 30, 2014.
	In view of the matters described, there is substantial doubt as to the Company's ability to continue as a going concern without a significant infusion of capital. At September 30, 2014, the Company had insufficient operating revenues and cash flow to meet its financial obligations. There can be no assurance that management will be successful in implementing its plans. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
	The Company raised $1,000,000 in the nine months ended September 30, 2014. Notwithstanding, we anticipate that we will have to raise additional capital to fund research and development and operations over the next 12 months. To the extent that we are required to raise additional funds to acquire research and growing facilities, and to cover costs of operations, we intend to do so through additional public or private offerings of debt or equity securities. There are no commitments or arrangements for other offerings in place, no guaranties that any such financings would be forthcoming, or as to the terms of any such financings. Any future financing may involve substantial dilution to existing investors. We had been relying on our common stock to pay third parties for services that has resulted substantial dilution to existing investors.

Marketable_Securities

Marketable Securities	9 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Marketable Securities	'
	3. MARKETABLE SECURITIES
	See Note 5 for transaction details on 7,500,000 common shares in OmniCanna Health Solutions, Inc. (formerly Endocan Corporation; X-Change Corporation) (OTCQB: ENDO) with a fair market value of $189,000 held by the Company at September 30, 2014.

Fair_Value_Measurements_And_Di

Fair Value Measurements And Disclosures	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements and Disclosures	'
	4. FAIR VALUE MEASUREMENTS AND DISCLOSURES
	ASC Topic 820, Fair Value Measurement, establishes a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).
	31-Dec-13
		Level 1		Level 2		Level 3		Total
	Investment in trading securities	$	225,000	$	—	$	—	$	225,000
	Intangibles from acquisitions, GGECO and CCI
	net of accumulated amortization		—		—		237,480		237,480
	Total assets as of December 31, 2013	$	225,000	$	—	$	237,480	$	462,480
	30-Sep-14
		Level 1		Level 2		Level 3		Total
	Investment in trading securities	$	189,000	$	—	$	—	$	189,000
	Intangibles from GGECO and CCI acquisitions,
	net of accumulated amortization		—		—		291,447		291,447
	Total assets as of September 30, 2014	$	189,000	$	—	$	291,447	$	480,447

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	5. RELATED PARTY TRANSACTIONS
	At September 30, 2014, a total of $191,791 (December 31, 2013: $191,344) in loans payable was due to Bogat Family Trust, Raymond Dabney as trustee, and $0 to Raymond Dabney (December 31, 2013: $6,166). The loan amounts due are non-interest bearing, unsecured and have no specified terms of repayment. Raymond Dabney was appointed President/CEO signed a new management agreement on November 5, 2014 (see Note 11 Subsequent Events).
	At September 30, 2014, the Company held 7,500,000 common shares in the OmniCanna Health Solutions, Inc. (formerly Endocan Corporation; X-Change Corporation) (“OHS”) representing approximately 8.6% of the issued and outstanding shares of OHS, of which 5,000,000 common shares were acquired at a fair market value of $150,000 or $0.03 on December 12, 2012 and 2,500,000 common shares were acquired at a fair market value of $262,250 or $0.1049 per share on February 8, 2013. The 5,000,000 common shares were received as consideration for the sale of its rights and interest in the dupetit Natural Products GmbH joint-venture operating agreement to OHS under an Asset Purchase Agreement and the 2,500,000 common shares were received as consideration for the sale of its rights and interest in the Maliseet joint-venture operating agreement to OHS under an Asset Purchase Agreement. The value of the shares at September 30, 2014 was determined to be $0.0252 per share or $189,000 with the Company recording an unrealized loss of $21,000 and $36,000 for the three and nine months ended September 30, 2014, respectively. Dr. Dorothy Bray, CEO and director is also President and director of OHS, Robert Kane, CFO and director is also the CFO and a director of OHS. Chad S. Johnson, Esq., COO, general counsel and a director is also a director and general counsel for OHS.
	For the nine months ended September 30, 2014, the following related party management fees and stock-based compensation (“SBC”) were recorded:
	Related Party*		Position	Management Fees		SBC		TOTAL
	Dr. Dorothy Bray		CEO	$	45,000	$	935,748	$	980,748
	Robert Kane		CFO		30,000		408,788		438,788
	Chad S. Johnson, Esq.		COO and General Counsel		45,000		848,100		893,100
	Mario Lap		Director		22,500		917,285		939,785
	Raymond Dabney		Managing Consultant		—		244,688		244,688
				$	142,500	$	3,354,609	$	3,497,109
	*Including compensation to companies beneficially owned by the related parties.
	See Note 7-Equity Transactions for details of stock issuances to director and officers for services rendered.
	During the nine months ended September 30, 2014, a stockholder of the Company, Intrinsic Venture Corp. (“IVC”), loaned the following amounts to the Company that were secured by promissory notes, as follows:
	Note Amount			Issue Date
	$	13,500		February 7, 2014 (non-cash)
	New loans from IVC included in notes payable to stockholders were $13,500 during the nine months ended September 30, 2014. On July 1, 2014, IVC assigned a total of $251,371 promissory notes payable by the Company to Intrinsic Capital Corp. (“ICC”). Notes payable to IVC totaled $1,584,098 at September 30, 2014 and $1,831,969 at December 31, 2013.
	Mario Lap, a director of the Company and director and officer its European subsidiaries, is conducting various business activities of the Company in Spain under his personal name and/or his personal holding company MLS Lap BV until such time as the Company is able to establish a Spanish subsidiary to conduct its own business operations and activities, including but not limited to: operating lease for farms, asset purchases, office and equipment, personnel employment and other business and operating activities as may be required from time-to-time. The Company anticipates having the Spanish subsidiary setup by the beginning of fiscal 2015 at which time Mario Lap under fiduciary duty will transfer all business operating activities, agreements, and assets to the Company.

Notes_Payable

Notes Payable	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Notes Payable	'
	6. NOTES PAYABLE
	As at September 30, 2014, a total of $1,836,186 (December 31, 2013: $2,102,186) of notes payable are due to stockholders that are non-interest bearing and are due 12 months from the date of issue and loan origination beginning on October 1, 2014 through February 7, 2015. A stockholder, to whom $1,584,098 (December 31, 2013: $1,831,969) in promissory notes are due, also performs business and accounting services for the Company on a month-to-month basis. A total of $102,088 (December 31, 2013: $120,217) is due to a stockholder under promissory notes that are non-interest bearing and are due 12 months from the date of issue and loan origination beginning on July 3 through December 11, 2014.
	On March 31, 2014, the Company entered into a Debt Extension Agreement with Intrinsic Venture Corp., to avoid default on approximately $1.8 million in promissory notes due, to extend due dates by 12 months on all promissory notes including those becoming due during fiscal 2014. The Company agreed to issue 5,000,000 Rule 144 restricted shares of common stock with a fair market value of $0.1666 per share or $833,000 as consideration for the extensions on the aforementioned promissory notes.

Equity_Transactions

Equity Transactions	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
Equity Transactions	'
	7.  EQUITY TRANSACTIONS
	The Company is authorized to issue 1,500,000,000 shares of common stock with a par value of $0.001 per share. These shares have full voting rights. There were 846,423,906 shares issued and outstanding as of September 30, 2014.
	The Company is also authorized to issue 100,000,000 shares of common stock, Class A with a par value of $0.001 per share. These shares have 10 votes per share. There were 0 shares issued and outstanding as of September 30, 2014.
	The Company is also authorized to issue 1,000,000 shares of Series A preferred stock, with a par value of $0.001 per share. These shares have full voting rights of 1,000 votes per share. There were 1,000,000 shares issued and outstanding as of September 30, 2014.
	On February 9, 2012, the Company established a 2012 Equity Compensation Plan that authorizes the Company to issue up to 50,000,000 common shares to staff or consultants for services to or on behalf of the Company. The Company filed a Registration Statement Form S-8 with the U.S. Securities and Exchange Commission on February 14, 2012, file no. 333-179501, to register the shares covered under the plan. As of September 30, 2014, the Company has issued 48,250,000 common shares compensation under the plan.
	On April 28, 2014, the Company filed a Form S-8 (file no. 333-195510) registering 6,500,000 common shares under a 2014 Stock Compensation Plan.
	On September 22, 2014, the Company filed a Certificate of Amendment with the Nevada Secretary of State to increase its authorized from 951,000,000 to 1,601,000,000 shares. The number of authorized shares of common stock increased from 850,000,000 to 1,500,000,000.
	During the nine months ended September 30, 2014, the Company issued the following common stock:
	On January 3, 2014, the Company issued 10,000,000 common shares for settlement of $10,000 of stockholder debt, for a loss on settlement of $590,000, assigned from the stockholder notes payable originating on May 17, 2013.
	On January 6, 2014, the Company issued 10,000,000 common shares for settlement of $10,000 of stockholder debt, for a loss on settlement of $681,000, assigned from the stockholder notes payable originating on January 30, 2012.
	On January 7, 2014, the Company issued 9,500,000 common shares for settlement of $9,500 of stockholder debt, for a loss on settlement of $845,500, assigned from the stockholder notes payable originating on May 17, 2013.
	On January 15, 2014, the Company issued 2,000,000 S-8 registered free trading shares of common stock with a fair market value of $192,400 or $0.0962 per share to each of Dr. Dorothy Bray, CEO, Chad S. Johnson, COO and General Counsel, and Mario Lap, Director for bonuses under prior management agreements.
	On January 15, 2014, the Company issued 5,500,000 Rule 144 restricted shares of common stock with a fair market value of $529,100 or $0.0962 per share to each of Dr. Dorothy Bray, CEO, Chad S. Johnson, COO and General Counsel, and Mario Lap, Director for bonuses under prior management agreements.
	On January 15, 2014, the Company issued 2,500,000 Rule 144 restricted shares of common stock with a fair market value of $240,500 or $0.0962 per share to Robert Kane, CFO as a bonus under prior management agreement.
	On January 21, 2014, the Company issued 1,000,000 S-8 registered free-trading shares and 1,500,000 Rule 144 restricted shares of common stock to a consultant for services rendered under a January 21, 2014 management agreement. The fair market value of the shares was $0.1135 per share or $283,750.
	On January 24, 2014, the Company issued 5,000,000 S-8 registered free-trading shares of common stock to a marketing consultant for services rendered under a December 18, 2013 consulting agreement. The fair market value of the shares was $0.0312 per share or $156,000.
	On January 26, 2014, the Company issued 100,000 shares of common stock with a fair market value of $14,200 or $0.142 per share to Dr. Richard Ogden, CSO for services rendered for the month of January 2014 pursuant to his February 26, 2012 management agreement for services rendered.
	On February 13, 2014, the Company entered into a partnership agreement with Michigan Green Technologies, LLC. Under the agreement, the Company participates in 20% of all net profit of the operating entity. In addition, the Company is working with its partner to active lobbying for the legalization of hemp and cannabis in Michigan which will lead to additional business opportunities for the Company through its partnership.
	On February 26, 2014, the Company issued 100,000 shares of common stock with a fair market value of $17,700 or $0.177 per share to Dr. Richard Ogden, CSO for services rendered for the month of February 2014 pursuant to his February 26, 2012 management agreement for services rendered.
	On March 8, 2014, the Company issued a private placement offering for 4,000,000 units at $0.25 per unit. Each unit is comprised of one share of common stock and one non-transferable warrant with each one warrant to purchase one share of the Company’s common stock at an exercise price of $0.50. The warrants shall expire 2 years from the date of issuance of the warrant certificate (collectively “Offered Units”). Gross proceeds of $1,000,000 under the private placement offering were received by the Company. The weighted-average fair value of warrants and related warrant expense was estimated to be $97,894 for the nine months ended September 30, 2014 using the Black-Scholes option valuation model.
	On March 26, 2014, the Company issued 100,000 shares of common stock with a fair market value of $18,240 or $0.1824 per share to Dr. Richard Ogden, CSO for services rendered for the month of March 2014 pursuant to his February 26, 2012 management agreement for services rendered.
	On March 31, 2014, the Company entered into a Debt Extension Agreement with Intrinsic Venture Corp., to avoid default on approximately $1.8 million in promissory notes due, to extend due dates by 12 months on all promissory notes including those becoming due during fiscal 2014. The Company agreed to issue 5,000,000 rule 144 restricted shares of common stock with a fair market value of $0.1666 per share or $833,000 as consideration for the extensions on the aforementioned promissory notes.
	On April 26, 2014, the Company issued 100,000 shares of common stock with a fair market value of $10,200 or $0.102 per share to Dr. Richard Ogden, CSO for services rendered for the month of April 2014 pursuant to his February 26, 2012 management agreement for services rendered.
	On April 26, 2014, the Company issued 1,300,000 S-8 registered free-trading shares of common stock with a fair market value of $132,600 or $0.102 per share to a consultant for services rendered under a 6-month consulting agreement.
	On April 30, 2014, the Company issued 1,500,000 S-8 registered free-trading shares of common stock with a fair market value of $126,600 or $0.0844 per share to each of Dorothy Bray, Chad S. Johnson, Robert Kane, and Mario Lap directors and officers of the Company for bonuses under prior management agreements.
	On May 20, 2014, the Company entered into a one-year Scientific Advisor Consulting Agreement with Robert Melamede, Ph.D. Under the Agreement, Dr. Melamede will be compensated 250,000 Rule 144 restricted common shares with a fair market value of $17,500. In addition, he will be paid $25,000 owed for accrued management fees within 30 days and issued 6,967,085 Rule 144 restricted common shares for settlement of $387,696 in accrued management fees and $100,000 in bonuses.
	On May 20, 2014, Robert Melamede, Ph.D. resigned as Director, Chairman of the Board of Directors, President, and director and officer positions in the Company’s subsidiaries. Dr. Dorothy Bray assumed the role of interim President and was formally appointed as President and Chairperson of the Board of Directors on May 31, 2014.
	On May 20, 2014, Bogat Family Trust (Raymond Dabney, Trustee) (“Bogat”) and Robert Melamede, Ph.D. (Melamede) entered into a Stock Purchase Agreement whereby Bogat purchased 500,000 Series A preferred shares from Melamede for par value of $0.001 per share, or $500. Upon completion of the transaction, Bogat owned 1,000,000 shares of Series A preferred stock representing all of the issued and outstanding Series A preferred shares giving Bogat approximately 57% cumulative voting control of the Company and 67% cumulative voting control as of August 12, 2014 when the Company filed an Amended Certificate of Designation for Series A preferred stock.
	On May 26, 2014, the Company issued 100,000 shares of common stock with a fair market value of $8,090 or $0.0809 per share to Dr. Richard Ogden, CSO for services rendered for the month of May 2014 pursuant to his February 26, 2012 management agreement for services rendered.
	On June 1, 2014, the Company entered in to a Senior Advisor Agreement with Dr. Roscoe M. Moore Jr. The Company agreed to issue to the consultant the equivalent of $6,000 per month in Rule 144 restricted common stock that are to be issued each quarter. The Company agreed to issue 400,000 Rule 144 restricted shares of common stock within three months of signing the agreement. The Company issued the stock subsequent to the period ended September 30, 2014 (see Note 11-Subsequent Events).
	On June 25, 2014, the Company issued 1,500,000 shares of common stock with a fair market value of $150,000 or $0.10 per share to Dr. Richard Ogden, CSO for services rendered under a new two-year management agreement. The share issuance also satisfies prior consulting fees owing to Dr. Ogden totalling $14,000 under his prior management agreement.
	On June 26, 2014, the Company issued 100,000 shares of common stock with a fair market value of $9,990 or $0.0999 per share to Dr. Richard Ogden, CSO for services rendered for the month of June 2014 pursuant to his February 26, 2012 management agreement for services rendered.
	Stock Options:
	The following options were issued to Robert Kane, CFO and Director for services rendered under a September 16, 2011 agreement:
		(i)	the option to purchase 100,000 common shares at ten cents ($0.10) per share;
		(ii)	the option to purchase 100,000 common shares at ten cents ($0.20) per share;
		(iii)	the option to purchase 500,000 common shares at ten cents ($0.35) per share; and
		(iv)	the option to purchase 1,000,000 common shares at ten cents ($0.50) per share.
	A summary of the status of the Company’s option grants as of September 30, 2014 and the changes during the period then ended is presented below:
					Shares		Weighted-Average
							Exercise Price
		Outstanding December 31, 2013				1,700,000	$	0.41
		Granted				—		—
		Exercised				—		—
		Expired				—		—
		Outstanding September 30, 2014				1,700,000	$	0.41
		Options exercisable at September 30, 2014				1,700,000	$	0.41
	These options expire on the date of termination of the management agreement and services thereunder with Robert Kane. The weighted average fair value at date of grant for options during three months ended September 30, 2014 was estimated using the Black-Scholes option valuation model with the following:
	Average expected life in years			2
	Average risk-free interest rate			2	%
	Average volatility			75	%
	Dividend yield			0	%

Equipment

Equipment	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Equipment	'
	8. EQUIPMENT
					Accumulated		Net Book Value		Net Book Value
			Cost		Depreciation		30-Sep-14		30-Dec-13
		Equipment	$	3,000	$	3,000	$	—	$	—
		Software		5,000		5,000		—		1,516
		Computers		5,716		5,716		—		—
			$	13,716	$	13,716	$	—	$	1,516
	All equipment is stated at cost.  Maintenance and repairs are charged to expense as incurred and the cost of renewals and betterments are capitalized.  Depreciation is computed using the straight-line method over the estimated lives of the related assets, 2 years for computer, 2 years for software, and 5 years for equipment and laboratory equipment. All equipment has been fully depreciated as of September 30, 2014.

Intangible_Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets	'
	9. INTANGIBLE ASSETS
		30-Sep-14			31-Dec-13
	Intellectual assets, primarily intellectual property	$	445,299		$	445,299
	Less accumulated amortization		(291,447	)		(238,590	)
		$	153,852		$	206,709
	Intangible assets are stated at fair value on the date of purchase less accumulated amortization. Amortization is computed using the straight-line method over the estimated lives of the related assets (5 years for intellectual assets).

Commitments

Commitments	9 Months Ended
	Sep. 30, 2014
Commitments	'
Commitments	'
	10. COMMITMENTS
	The Company has lease commitments for its European operations. Negotiations are ongoing in regards to preparing finalized agreements.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	11. SUBSEQUENT EVENTS
	On October 3, 2014, the Company issued 35,000,000 shares of common stock pursuant to a debt settlement agreement with a debt holder to settle $35,000 in debt owing under notes payable to stockholders. The Company recognized a loss on settlement of debt of $2,096,500 under the agreement.
	On October 20, 2014, the Company issued 5,000,000 Rule 144 restricted shares of common stock with a fair market value of $260,000 or $0.053 per share to each of BHD Holdings BV (controlled by Dr. Dorothy Bray), Chad S. Johnson, MLS Lap BV (controlled by Mario Lap), and Robert Kane, all officers and directors of the Company, for bonuses and services rendered under management agreements.
	On October 20, 2014, the Company issued 3,500,000 S-8 registered shares of common stock with a fair market value of $185,500 or $0.053 per share to each of Dr. Dorothy Bray, Chad S. Johnson, Mario Lap, and Robert Kane, all officers and directors of the Company, for bonuses and services rendered under management agreements.
	On October 20, 2014, the Company issued 10,000,000 Rule 144 restricted shares of common stock with a fair market value of $530,000 or $0.053 per share to ImmunoClin Limited pursuant to a laboratory services agreement for the management of pre-clinical study program to test cannabinoids. In addition, the Company is obligated to pay $250,000 for the research protocol. ImmunoClin Limited is a wholly-owned subsidiary of ImmunoClin Corporation (OTC: IMCL) and Dr. Dorothy Bray, the Company`s CEO/president and director, is also president, director, and a controlling stockholder of IMCL.
	On October 20, 2014, the Company issued 1,000,000 Rule 144 restricted shares of common stock to a consultant pursuant to a January 21, 2014 Consulting Agreement.
	On October 24, 2014, the Company entered into a two-year Scientific Consulting Agreement with a consultant to provide scientific research and development services. Pursuant to the Agreement, the Company agreed to immediately issue 2,500,000 S-8 registered free-trading shares of common stock.
	On November 4, 2014, the Company issued a total of 3,500,000 shares of common stock to Dr. Roscoe Moore Jr. to satisfy commitments under his June 1, 2014 and June 1, 2012 scientific consulting agreements. The share issuance satisfies $33,000 owing under this June 1, 2012 agreement and current services rendered under his June 1, 2014 agreement.
	On November 5, 2014, the Board of Directors and majority of the shareholders of Cannabis Science, Inc. by written consent resolution appointed Raymond C. Dabney as Director, President and Chief Executive Officer. Mr. Dabney will replace Dr. Dorothy Bray as President, Chief Executive Officer, and Chairperson of the Board of Directors. Dr. Bray resigned and will no longer be an officer or director of the Company, including subsidiaries, but will remain on as Scientific Advisory Board Chair and a Clinical Development Consultant.
	On November 5, 2014, the Company entered into a new five year Executive Management Agreement with Raymond C. Dabney. Pursuant to the agreement, the Company agreed to pay Mr. Dabney $30,000 in cash or equivalent fair market value of S-8 registered common stock per month. In addition, the Company will immediately issue to Mr. Dabney or his assigns 15,000,000 Rule 144 restricted shares of common stock in the first quarter of 2015 and 2,000,000 Rule 144 restricted shares of common stock on or before each anniversary beginning in 2015 in addition to performance bonuses on a semi-annual basis under the Agreement.
	On November 5, 2014, the Company entered into a new five year Consulting Agreement with Dr. Dorothy Bray and BHD Holding BV, owned by Dr. Bray. Pursuant to the Agreement, the Company agreed to pay Dr. Bray $30,000 in cash or equivalent fair market value of S-8 registered common stock per month. In addition, the Company will issue to Dr. Bray or her assigns 15,000,000 Rule 144 restricted shares of common stock in the first quarter of 2015 and 2,000,000 Rule 144 restricted shares of common stock on or before each anniversary beginning in 2015 in addition to performance bonuses on a semi-annual basis under the Agreement.
	On November 5, 2014, the Company entered into a one-year Consulting Agreement with a consultant to provide legal advisory services. Pursuant to the Agreement, the Company agreed to immediately issue 2,500,000 S-8 registered free-trading shares of common stock and an additional 2,500,000 Rule 144 restricted shares of common stock on January 1, 2015.
	Common shares reconciliation table:
	Issued and outstanding as of September 30, 2014	846,423,906
	Pending and subsequent event issuances	88,500,000
	Unissued and outstanding as of November 13, 2014	934,923,906

Summary_Of_Significant_Account1

Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2014
Summary Of Significant Accounting Policies Policies	'
Organization and General Description of Business	'
	A. Organization and General Description of Business
	Cannabis Science, Inc.  (“We” or “the Company”), was incorporated under the laws of the State of Colorado, on February 29, 1996, as Patriot Holdings, Inc.  On August 26, 1999, the Company changed its name to National Healthcare Technology, Inc. On June 6, 2007, the Company changed its name from National Healthcare Technology, Inc., to Brighton Oil & Gas, Inc., and converted to a Nevada corporation.  On March 25, 2008 the Company changed its name to Gulf Onshore, Inc.  On April 7, 2009, the Company changed its name to Cannabis Science, Inc., and obtained a new CUSIP number.
	On May 7, 2009 the Company common shares commenced trading under the new stock symbol OTCBB: CBIS.
	Cannabis Science, Inc. is at the forefront of medical marijuana research and development. The Company works with world authorities on phytocannabinoid science targeting critical illnesses, and adheres to scientific methodologies to develop, produce, and commercialize phytocannabinoid-based pharmaceutical products. In sum, we are dedicated to the creation of cannabis-based medicines, both with and without psychoactive properties, to treat disease and the symptoms of disease, as well as for general health maintenance.
	The Company formed two operating subsidiaries Cannabis Science BV and Cannabis Science International Holding BV in The Netherlands on May 10th and May 6th, 2013, respectively, to pursue business opportunities in Europe and worldwide. There are currently minimal operations in the subsidiaries. Agreements and business disclosures are in process.
	On November 15, 2013, the Company submitted a patent application N2010968 in Europe entitled "Composition for the Treatment of Neurobehavioral Disorders." The subject of the patent is development of cannabinoid-based formulations to treat a variety of neurobehavioral disorders, such as attention deficit hyperactivity disorder (ADHD), anxiety, and sleep disorders.
Basis of Presentation	'
	B.  Basis of Presentation
	These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars.  The Company’s fiscal year end is December 31.
	Interim Financial Reporting
	While the information presented in the accompanying interim consolidated financial statements is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with generally accepted accounting principles in the United States of America ("GAAP").  These interim financial statements follow the same accounting policies and methods of application as used in the December 31, 2013 audited financial statements of Cannabis Science, Inc. (the “Company”).  All adjustments are of a normal, recurring nature. Interim financial statements and the notes thereto do not contain all of the disclosures normally found in year-end audited financial statements and these Notes to Financial Statements are abbreviated and contain only certain disclosures related to the three month periods ended September 30, 2014 and 2013.  It is suggested that these interim financial statements be read in conjunction with the Company’s audited financial statements and related notes for the year ended December 31, 2013 included in our Form 10-K/A, filed with the Securities Exchange Commission on April 23, 2014. Operating results for the nine months ended September 30, 2014 are not necessarily indicative of the results that can be expected for the year ending December 31, 2014.
	The operating results of GGECO University, Inc. (“GGECO”), acquired on February 9, 2012, for the period February 10, 2012 through December 31, 2013 were consolidated with the consolidated financial statements of the Company for the year ended December 31, 2013. The s-type corporation of GGECO was dissolved in 2012 and all operations combined into the Company’s. An independent valuation firm determined the intangibles acquired in GGECO to be $192,119 consisting of $150,000 for educational materials, $20,000 for the trade name, and $22,119 for the workforce. The total purchase price of $450,132, including acquired net liabilities, audit and valuation costs was recorded. A total of $44,274 in unimpaired goodwill remains at September 30, 2014.
	The operating results of Cannabis Consulting, Inc. (“CCI”), acquired on March 21, 2012, for the period March 21, 2012 through December 31, 2013 and January 1, 2014 through September 30, 2014 were consolidated with the consolidated financial statements of the Company for the three months ended September 30, 2014. The s-type corporation of CCI was dissolved in 2012 and all operations combined into the Company’s. The Company has allocated $125,000 of the purchase price to intangibles based on an internal valuation in addition to $22,000 of goodwill. No impairment in the fair market value of CCI was determined at September 30, 2014.
	On May 6, 2013, the Company formed Cannabis Science International Holdings B.V. and on May 10, 2013, the Company formed Cannabis Science B.V. for the purpose of wholly-owned operating subsidiaries for the Company’s European and world-wide operations. Minimal business and operating activities have commenced in the subsidiaries as of September 30, 2014.
	On August 6, 2014, the Company signed a proposal letter with Michigan Green Technologies, LLC (“MGT”) to acquire an additional 30.1% equity in MGT that would increase the Company’s equity ownership to 50.1%. As consideration for acquiring the additional 30.1% equity, the Company has agreed to issue shares to the principals and shareholders of MGT. No formal agreement has been reached to date. As consideration for the additional 30.1% equity in MGT, the Company proposed the following:
	(a) Issue 5 million S-8 shares to John Dalaly under a new 10 year services agreement;
	(b) Issue 5 million shares to Dina Dalaly under a new 10 year services agreement;
	(c) Issue 5 million shares to Katrina Dalaly under a new 10 year services agreement; and
	(d) Issue 5 million shares to Christ Gorges under a new 10 year services agreement.
	The fair market value of the shares to be issued to the principals of MGT is $1,500,000, or $0.075 per share.
	On November 10, 2014, the Company received a letter from Charles E. Murphy, attorney for Gate International LLC and its principals (“Gate parties”), alleging that MGT and its principals have committed breaches of contract in regards to MGT’s operating agreement and are facing imminent litigation. The Company will await the outcome of any legal proceedings and court ruling prior to formalizing any increased equity purchase in MGT. The Company will also take such other action as may be required based on any court ruling in regards to the litigation by the Gate parties. Notwithstanding, as of the date of filing this Form 10-Q, no information or facts have been received by the Company to support the legitimacy of the claims by the Gates parties.
Use of Estimates	'
	C. Use of Estimates
	The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the 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. Actual results could differ from those estimates. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined.
Basic and Diluted Net Income (Loss) Per Share	'
	D. Basic and Diluted Net Income (Loss) Per Share
	Under ASC 260, "Earnings Per Share" ("EPS"), the Company provides for the calculation of basic and diluted earnings per share.  Basic EPS includes no dilution and is computed by dividing income or loss available to common shareholders by the weighted average number of common shares outstanding for the period.  Diluted EPS reflects the potential dilution of securities that could share in the earnings or losses of the entity.  For the nine months ended September 30, 2014 and 2013, basic and diluted loss per share are the same since the calculation of diluted per share amounts would result in an anti-dilutive calculation.
Cash and Cash Equivalents	'
	E. Cash and Cash Equivalents
	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Long-Lived Assets & Impairment on Oil Lease Investments	'
	F. Long-Lived Assets & Impairment on Oil Lease Investments
	Under ASC Topic 360, “Property, Plant, and Equipment”, the Company is required to periodically evaluate the carrying value of long-lived assets to be held and used. ASC Topic 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal.
Inventory	'
	G. Inventory
	Inventories are stated at the lower of cost or market, using the average cost method. Cost includes materials related to the purchase and production of inventories. We regularly review inventory quantities on hand, future purchase commitments with our suppliers, and the estimated utility of our inventory. If our review indicates a reduction in utility below carrying value, we reduce our inventory to a new cost basis through a charge to cost of revenue.
Fair Value Measurements	'
	H. Fair Value Measurements
	Under ASC Topic 820, Fair Value Measurements and Disclosures, the Company discloses the estimated fair values of financial instruments. The carrying amounts reported in the balance sheet for current assets and current liabilities qualifying as financial instruments are a reasonable estimate of fair value.
	In accordance with the reporting requirements of ASC Topic 825, Financial Instruments, the Company calculates the fair value of its assets and liabilities which qualify as financial instruments under this standard and includes this additional information in the notes to the consolidated financial statements when the fair value is different than the carrying value of those financial instruments (see Note 4). The estimated fair value of other current assets and current liabilities approximate their carrying amounts due to the relatively short maturity of these instruments. None of these instruments are held for trading purposes.
Goodwill and Intangible Assets	'
	I. Goodwill and Intangible Assets
	Under ASC Topic 350 “Intangibles-Goodwill and Other”, goodwill is not amortized to expense, but rather that it is assessed or tested for impairment at least annually. Impairment write-downs are charged to results of operations in the period in which the impairment is determined. The Company did not identify any impairment on its outstanding goodwill from its most recent testing, which was performed as of October 1, 2013. If certain events occur which might indicate goodwill has been impaired, the goodwill is tested for impairment when such events occur. Other acquired intangible assets with finite lives, such as customer lists, are required to be amortized over the estimated lives. These intangibles are generally amortized using the straight-line method over estimated useful lives of five years.
	The Company tests the carrying value of goodwill and indefinite life intangible assets for impairment at least once a year and more frequently if an event or circumstance indicates the asset may be impaired. An impairment loss is recognized if the amount of the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less selling expenses or its value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows (cash generating units).
	The Company has adopted ASU update number 2012-02—Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment whereby the Company will first assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that an indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, we conclude that it is not more than likely than not that the indefinite-lived intangible asset is impaired, then we are not required to take further action. If the Company concludes otherwise, then we will determine the fair value of the indefinite-lived intangible asset and perform the required quantitative impairment test by comparing the fair value with the carrying amount.
	The Company did not record an impairment loss on goodwill for the nine months ended September 30, 2014 and did not record an impairment loss on goodwill for 2013 that was included in operating expenses and resulting net operating loss.
Research and Development Expenses	'
	J. Research and Development Expenses
	Under ASC Topic 730 “Research and Development”, costs are expensed as incurred. These expenses include the costs of our proprietary R&D efforts, as well as costs incurred in connection with certain licensing arrangements. Before a compound receives regulatory approval, we record upfront and milestone payments made by us to third parties under licensing arrangements as expense. Upfront payments are recorded when incurred, and milestone payments are recorded when the specific milestone has been achieved. Once a compound receives regulatory approval, any milestone payments will be recorded as Identifiable intangible assets, less accumulated amortization and, unless the asset is determined to have an indefinite life, amortization of the payments will be on a straight-line basis over the remaining agreement term or the expected product life cycle, whichever is shorter.
Income Taxes	'
	K. Income Taxes
	Under ASC Topic 740, “Income Taxes”, the Company in required to account for its income taxes through the establishment of a deferred tax asset or liability for the recognition of future deductible or taxable amounts and operating loss and tax credit carry forwards. Deferred tax expense or benefit is recognized as a result of timing differences between the recognition of assets and liabilities for book and tax purposes during the year.
	Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are recognized for deductible temporary differences and operating loss, and tax credit carry forwards. A valuation allowance is established to reduce that deferred tax asset if it is "more likely than not" that the related tax benefits will not be realized.
	Unfiled Federal Tax Returns
	In February 2009, the Company filed appropriate federal tax returns for the years ending December 31, 2003 through 2007 and may be subject to failure to file penalties. For the years ending December 31, 2008 through December 31, 2013, the Company has not filed any federal tax returns. The Company estimates that the amount of penalties, if any, will not have a material effect on the results of operations, cash flows or financial position. No provisions have been made in the financial statements for such penalties, if any.
	The Company is working with its accountants to prepare and file overdue federal tax returns for 2008 through 2013, which are anticipated to be completed and filed by the end of fiscal 2014.
Marketable Securities	'
	L. Marketable Securities
	Under ASC Topic 210; Rule 5-02.2, ‘‘Marketable Securities’’, the Company is required to measure all marketable securities at their carrying value while recognizing unrealized gains and losses as of the reporting date.
Stock-Based Compensation	'
	M. Stock-Based Compensation
	Under ASC Topic 718, ‘‘Compensation-Stock Compensation’’, the Company is required to measure all employee share-based payments, including grants of employee stock options, using a fair-value-based method and the recording of such expense in the statements of operations. The Company has adopted ASC Topic 718 (SFAS 123R) as of January 1, 2006 and recognizes stock-based compensation expense using the modified prospective method.
Revenue Recognition	'
	N. Revenue Recognition
	Revenue is recognized at the time the educational materials or online seminars are provided and billed to the customer and collection of such fee is reasonably assured. License fees and joint-venture profit sharing when evidenced by executed agreements, and other fees are recognized when earned and collection is reasonably assured.
Recent Accounting Pronouncements	'
	O. Recent Accounting Pronouncements
	During the nine months ended September 30, 2014 and through November 5, 2014, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s financial statements.
Reclassifications	'
	P. Reclassifications
	For comparative purposes, certain prior period consolidated financial statements have been reclassified to conform with report classifications of the current year.

Fair_Value_Measurements_And_Di1

Fair Value Measurements And Disclosures (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Measurements And Disclosures Tables	'
Schedule of Company's Assets at Fair Value	'
	31-Dec-13
		Level 1		Level 2		Level 3		Total
	Investment in trading securities	$	225,000	$	—	$	—	$	225,000
	Intangibles from acquisitions, GGECO and CCI
	net of accumulated amortization		—		—		237,480		237,480
	Total assets as of December 31, 2013	$	225,000	$	—	$	237,480	$	462,480
	30-Sep-14
		Level 1		Level 2		Level 3		Total
	Investment in trading securities	$	189,000	$	—	$	—	$	189,000
	Intangibles from GGECO and CCI acquisitions,
	net of accumulated amortization		—		—		291,447		291,447
	Total assets as of September 30, 2014	$	189,000	$	—	$	291,447	$	480,447

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2014
Related Party Transactions Tables	'
Schedule of Management Fees and Stock Based Compensation with Related Party	'
	For the nine months ended September 30, 2014, the following related party management fees and stock-based compensation (“SBC”) were recorded:
	Related Party*	Position	Management Fees		SBC		TOTAL
	Dr. Dorothy Bray	CEO	$	45,000	$	935,748	$	980,748
	Robert Kane	CFO		30,000		408,788		438,788
	Chad S. Johnson, Esq.	COO and General Counsel		45,000		848,100		893,100
	Mario Lap	Director		22,500		917,285		939,785
	Raymond Dabney	Managing Consultant		—		244,688		244,688
			$	142,500	$	3,354,609	$	3,497,109

Equity_Transactions_Tables

Equity Transactions (Tables)	9 Months Ended
	Sep. 30, 2014
Equity Transactions Tables	'
Schedule of Stock Options Outstanding	'
	A summary of the status of the Company’s option grants as of September 30, 2014 and the changes during the period then ended is presented below:
				Shares		Weighted-Average
						Exercise Price
		Outstanding December 31, 2013			1,700,000	$	0.41
		Granted			—		—
		Exercised			—		—
		Expired			—		—
		Outstanding September 30, 2014			1,700,000	$	0.41
		Options exercisable at September 30, 2014			1,700,000	$	0.41
Schedule of Weighted Average Fair Value Assumptions of Stock Option	'
	The weighted average fair value at date of grant for options during three months ended September 30, 2014 was estimated using the Black-Scholes option valuation model with the following:
	Average expected life in years		2
	Average risk-free interest rate		2	%
	Average volatility		75	%
	Dividend yield		0	%

Equipment_Tables

Equipment (Tables)	9 Months Ended
	Sep. 30, 2014
Equipment Tables	'
Schedule of Equipment	'
					Accumulated		Net Book Value		Net Book Value
			Cost		Depreciation		30-Sep-14		30-Dec-13
		Equipment	$	3,000	$	3,000	$	—	$	—
		Software		5,000		5,000		—		1,516
		Computers		5,716		5,716		—		—
			$	13,716	$	13,716	$	—	$	1,516

Intangible_Assets_Tables

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2014
Intangible Assets Tables	'
Schedule of Intangible Assets	'
		30-Sep-14			31-Dec-13
	Intellectual assets, primarily intellectual property	$	445,299		$	445,299
	Less accumulated amortization		(291,447	)		(238,590	)
		$	153,852		$	206,709

Subsequent_Events_Tables

Subsequent Events (Tables)	9 Months Ended
	Sep. 30, 2014
Subsequent Events Tables	'
Schedule of Common Shares Reconciliation Table	'
	Common shares reconciliation table:
	Issued and outstanding as of September 30, 2014	846,423,906
	Pending and subsequent event issuances	88,500,000
	Unissued and outstanding as of November 13, 2014	934,923,906

Fair_Value_Measurements_And_Di2

Fair Value Measurements And Disclosures (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]	'	'
Investment in trading securities	$189,000	$225,000
Intangibles from acquisitions, GGECO and CCI net of accumulated amortization	291,447	237,480
Total assets	480,447	462,480
Level 1	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Investment in trading securities	189,000	225,000
Intangibles from acquisitions, GGECO and CCI net of accumulated amortization	'	'
Total assets	189,000	225,000
Level 2	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Investment in trading securities	'	'
Intangibles from acquisitions, GGECO and CCI net of accumulated amortization	'	'
Total assets	'	'
Level 3	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Investment in trading securities	'	'
Intangibles from acquisitions, GGECO and CCI net of accumulated amortization	291,447	237,480
Total assets	$291,447	$237,480

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Related Party Transaction [Line Items]	'
Management Fees	$142,500
Stock based compensation expense	3,354,609
Total	3,497,109
Dr.Dorothy Bray - CEO	'
Related Party Transaction [Line Items]	'
Management Fees	45,000
Stock based compensation expense	935,748
Total	980,748
Robert Kane - CFO	'
Related Party Transaction [Line Items]	'
Management Fees	30,000
Stock based compensation expense	408,788
Total	438,788	[1]
Chad S. Johnson, Esq. - COO and General Counsel	'
Related Party Transaction [Line Items]	'
Management Fees	45,000
Stock based compensation expense	848,100
Total	893,100	[1]
Mario Lap - Director	'
Related Party Transaction [Line Items]	'
Management Fees	22,500
Stock based compensation expense	917,285
Total	939,785
Raymond Dabney - Managing Consultant	'
Related Party Transaction [Line Items]	'
Management Fees	'
Stock based compensation expense	244,688
Total	$244,688
[1]	Including compensation to companies beneficially owned by the related parties.

Equity_Transactions_Schedule_O

Equity Transactions (Schedule Of Stock Options Outstanding) (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Shares	'
Outstanding December 31, 2013	1,700,000
Granted	'
Exercised	'
Expired	'
Outstanding September 30, 2014	1,700,000
Options exercisable at September 30, 2014	1,700,000
Weighted Average Exercise Price	'
Outstanding December 31, 2013	$0.41
Granted	'
Exercised	'
Expired	'
Outstanding September 30, 2014	$0.41
Options exercisable at September 30, 2014	$0.41

Equity_Transactions_Schedule_O1

Equity Transactions (Schedule Of Weighted Average Fair Value Assumptions Of Stock Options) (Details) (Employee Stock Option)	9 Months Ended
	Sep. 30, 2014
Employee Stock Option	'
Fair value of Stock Options - Black Scholes Options Valuation Model	'
Average expected life in years	'2 years
Average risk-free interest rate	2.00%
Average volatility	75.00%
Dividend yield	0.00%

Equipment_Details

Equipment (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Cost	$13,716	'
Accumulated Depreciation	13,450	10,792
Net Book Value	'	1,516
Equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Cost	3,000	'
Accumulated Depreciation	3,000	'
Net Book Value	'	'
Software	'	'
Property, Plant and Equipment [Line Items]	'	'
Cost	5,000	'
Accumulated Depreciation	5,000	'
Net Book Value	'	1,516
Computers	'	'
Property, Plant and Equipment [Line Items]	'	'
Cost	5,716	'
Accumulated Depreciation	5,716	'
Net Book Value	'	'

Intangible_Assets_Details

Intangible Assets (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Intangible Assets Details	'	'
Intellectual assets, primarily intellectual property	$445,299	$445,299
Less accumulated amortization	291,447	238,590
Intangible assets, net	$153,852	$206,709

Subsequent_Events_Details

Subsequent Events (Details) (Common Stock, Subsequent Event)	1 Months Ended
	Nov. 13, 2014
Common Stock | Subsequent Event	'
Issued and outstanding as of September 30, 2014	846,423,906
Pending and subsequent event issuances	88,500,000
Unissued and outstanding as of November 13, 2014	934,923,906

Summary_Of_Significant_Account2

Summary Of Significant Accounting Policies (Narrative) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Feb. 09, 2012	Feb. 09, 2012	Feb. 09, 2012	Feb. 09, 2012	Mar. 21, 2012	Aug. 06, 2014
			GGECO University, Inc	GGECO University, Inc	GGECO University, Inc	GGECO University, Inc	GGECO University, Inc	Cannabis Consulting Inc	Michigan Green Technologies, LLC
					Education Materials	Trade Name	Workforce
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'	'
Business acquisition purchase price	'	'	'	$450,132	'	'	'	'	'
Value of intangibles acquired	'	'	'	192,119	150,000	20,000	22,119	125,000	'
Value of goodwiil	66,274	66,274	44,274	'	'	'	'	22,000	'
Business acquisition equity interest issued	'	'	'	'	'	'	'	'	'
									On August 6, 2014, the Company signed a proposal letter with Michigan Green Technologies, LLC (“MGT”) to acquire an additional 30.1% equity in MGT that would increase the Company’s equity ownership to 50.1%. As consideration for acquiring the additional 30.1% equity, the Company has agreed to issue shares to the principals and shareholders of MGT. No formal agreement has been reached to date. As consideration for the additional 30.1% equity in MGT, the Company proposed the following:
									(a) Issue 5 million S-8 shares to John Dalaly under a new 10 year services agreement;
									(b) Issue 5 million shares to Dina Dalaly under a new 10 year services agreement;
									(c) Issue 5 million shares to Katrina Dalaly under a new 10 year services agreement; and
									(d) Issue 5 million shares to Christ Gorges under a new 10 year services agreement.
Fair market value of shares issued to the principals of MGT	'	'	'	'	'	'	'	'	$1,500,000
Per share value of the transaction	'	'	'	'	'	'	'	'	$0.08

Related_Party_Transactions_Nar

Related Party Transactions (Narrative) (Details) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Feb. 08, 2013

Dec. 12, 2012

Feb. 07, 2014

Sep. 30, 2014

Dec. 31, 2013

Jul. 02, 2014

Bogat Family Trust, Raymond Dabney (CEO) as Trustee

Bogat Family Trust, Raymond Dabney (CEO) as Trustee

Raymond Dabney - Managing Consultant

Raymond Dabney - Managing Consultant

Management - Director, CEO, CFO, COO

Management - Director, CEO, CFO, COO

Management - Director, CEO, CFO, COO

Management - Director, CEO, CFO, COO

Intrinsic Venture Corp

Intrinsic Venture Corp

Intrinsic Venture Corp

Intrinsic Capital Corp

Loans Payable

Loans Payable

Loans Payable

Loans Payable

Investment in Equity of OmniCanna Health Solutions, Inc

Investment in Equity of OmniCanna Health Solutions, Inc

Investment in Equity of OmniCanna Health Solutions, Inc

Investment in Equity of OmniCanna Health Solutions, Inc

Note payable issued on February 7, 2014

Notes Payable

Notes Payable

Advances from related parties

$191,791

'

$191,791

'

$191,344

$191,791

$191,344

$0

$6,166

'

'

'

'

'

'

'

'

Common stock invested

'

'

'

'

'

'

'

'

'

7,500,000

7,500,000

2,500,000

5,000,000

'

'

'

'

Common stock acquired value

'

'

'

'

'

'

'

'

'

'

'

262,250

150,000

'

'

'

'

Common stock acquired at fair value

'

'

'

'

'

'

'

'

'

'

'

$0.10

$0.03

'

'

'

'

Equity method investment ownership percentage

'

'

'

'

'

'

'

'

'

8.60%

8.60%

'

'

'

'

'

'

Debt instrument face value

'

'

'

'

'

'

'

'

'

'

'

'

'

13,500

'

'

'

Notes payable

1,836,186

'

1,836,186

'

2,102,186

'

'

'

'

'

'

'

'

'

1,584,098

1,831,969

'

Debt instrument issued date

'

'

'

'

'

'

'

'

'

'

'

'

'

7-Feb-14

'

'

'

Value of investment

189,000

'

189,000

'

225,000

'

'

'

'

189,000

189,000

'

'

'

'

'

'

Value of investment per share

'

'

'

'

'

'

'

'

'

$0.03

$0.03

'

'

'

'

'

'

Unrealized gain (loss) on marketable securities

-21,000

-111,000

-36,000

-583,250

'

'

'

'

'

21,000

36,000

'

'

'

'

'

'

Promissory notes payble assigned to Intrinsic capital corp.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$251,371

Notes_Payable_Narrative_Detail

Notes Payable (Narrative) (Details) (USD $)	9 Months Ended		0 Months Ended	9 Months Ended		9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Mar. 31, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013
			Intrinsic Venture Corp	Note payable to stockholder	Note payable to stockholder	Note payable to stockholder	Note payable to stockholder
			Rule 144 Restricted Stock
Notes payable to stockholders	$1,836,186	$2,102,186	'	$1,584,098	$1,831,969	$102,088	$120,217
Debt instrument description	'	'	'	'	'	'	'
				Notes payable are due to stockholders that are non-interest bearing and are due 12 months from the date of issue and loan origination beginning on October 1, 2014 through February 7, 2015.		Due to a stockholder under promissory notes that are non-interest bearing and are due 12 months from the date of issue and loan origination beginning on July 3 through December 11, 2014.
Debt extension agreement description	'	'	'	'	'	'	'
			On March 31, 2014, the Company entered into a Debt Extension Agreement with Intrinsic Venture Corp., to avoid default on approximately $1.8 million in promissory notes due, to extend due dates by 12 months on all promissory notes including those becoming due during fiscal 2014.
Common stock issued for debt extension, shares	'	'	5,000,000	'	'	'	'
Common stock issued for debt extension, amount	$833,000	'	$833,000	'	'	'	'
Fair market value of share	'	'	$0.17	'	'	'	'

Equity_Transactions_Narrative_

Equity Transactions (Narrative) (Details) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

20-May-14

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Feb. 13, 2014

Jan. 21, 2014

Sep. 22, 2014

Sep. 30, 2014

Dec. 31, 2013

Mar. 08, 2014

Apr. 30, 2014

Jan. 15, 2014

Apr. 30, 2014

Jan. 15, 2014

Apr. 30, 2014

Jan. 15, 2014

Apr. 30, 2014

Jun. 25, 2014

Jun. 26, 2014

26-May-14

Apr. 26, 2014

Mar. 26, 2014

Feb. 26, 2014

Jan. 26, 2014

Jan. 07, 2014

Jan. 03, 2014

Jan. 06, 2014

Apr. 26, 2014

Jan. 21, 2014

Jan. 24, 2014

Sep. 30, 2014

Feb. 09, 2012

Apr. 28, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 21, 2014

20-May-14

Jun. 01, 2014

Mar. 08, 2014

Sep. 16, 2011

Sep. 30, 2014

Sep. 30, 2014

20-May-14

Partnership Agreement With Michigan Green Technologies, LLC

Consultant

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Warrant

Stock Option - September 16, 2011

Common Class A

Series A Preferred Stock

Series A Preferred Stock

Private Placement

Dr.Dorothy Bray - CEO

Dr.Dorothy Bray - CEO

Chad S. Johnson, Esq. - COO and General Counsel

Chad S. Johnson, Esq. - COO and General Counsel

Mario Lap - Director

Mario Lap - Director

Robert Kane - CFO

Dr.Richard Ogden, CSO

Dr.Richard Ogden, CSO

Dr.Richard Ogden, CSO

Dr.Richard Ogden, CSO

Dr.Richard Ogden, CSO

Dr.Richard Ogden, CSO

Dr.Richard Ogden, CSO

Notes Payable Originating on May 17, 2013

Notes Payable Originating on May 17, 2013

Notes Payable Originating on January 2, 2013

Consultant

Consultant

Marketing Consultant

2012 Equity Compensation Plan

2012 Equity Compensation Plan

2014 Stock Compensation Plan

Dr.Dorothy Bray - CEO

Chad S. Johnson, Esq. - COO and General Counsel

Mario Lap - Director

Robert Kane - CFO

Consultant

Scientific Advisor Consulting Agreement with Robert Melamede, Ph.D.

Senior Advisor Agreement with Dr. Roscoe M. Moore Jr.

Private Placement

Robert Kane - CFO

Bogat Family Trust

Staffs Or Consultants

Staffs Or Consultants

Common stock voting rights

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These shares have 10 votes per share.

Preferred stock voting rights

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'Upon completion of the transaction, Bogat owned 1,000,000 shares of Series A preferred stock representing all of the issued and outstanding Series A preferred shares giving Bogat approximately 57% cumulative voting control of the Company and 67% cumulative voting control as of August 12, 2014 when the Company filed an Amended Certificate of Designation for Series A preferred stock.

These shares have full voting rights of 1,000 votes per share.

Increase in authorized share capital

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On September 22, 2014, the Company filed a Certificate of Amendment with the Nevada Secretary of State to increase its authorized from 951,000,000 to 1,601,000,000 shares. The number of authorized shares of common stock increased from 850,000,000 to 1,500,000,000.

Common stock issued for debt, shares

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29,500,000

48,000,000

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9,500,000

10,000,000

10,000,000

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Common stock issued for debt, amount

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$2,146,000

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$2,376,150

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$29,500

$48,000

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$14,000

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$9,500

$10,000

$10,000

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Loss of settlement of debt

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582,000

2,116,500

1,674,150

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845,500

590,000

681,000

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Shares authorized to be issued under equity compensation plan

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50,000,000

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Shares issued for service, shares

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37,400,000

57,900,000

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1,500,000

2,000,000

1,500,000

2,000,000

1,500,000

2,000,000

1,500,000

1,500,000

100,000

100,000

100,000

100,000

100,000

100,000

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1,300,000

1,000,000

5,000,000

48,250,000

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5,500,000

5,500,000

5,500,000

2,500,000

1,500,000

250,000

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Shares issued for services, value

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3,013,820

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1,009,630

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283,750

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37,400

57,900

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126,600

192,400

126,600

192,400

126,600

192,400

126,600

150,000

9,990

8,090

10,200

18,240

17,700

14,200

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132,600

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156,000

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529,100

529,100

529,100

240,500

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17,500

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Shares registered under stock compensation plan

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6,500,000

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Fair market value of share

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$0.11

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$0.25

$0.08

$0.10

$0.08

$0.10

$0.08

$0.10

$0.08

$0.10

$0.10

$0.08

$0.10

$0.18

$0.18

$0.14

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$0.10

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$0.03

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$0.10

$0.10

$0.10

$0.10

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Common stock issued for private placement, shares

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4,000,000

833,333

4,000,000

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Proceeds from issuance of shares under private placement

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$1,000,000

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Average expected life in years

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'2 years

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Exercise price of warrants

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$0.50

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Agreement terms

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Under the agreement, the Company participates in 20% of all net profit of the operating entity.

On June 1, 2014, the Company entered in to a Senior Advisor Agreement with Dr. Roscoe M. Moore Jr. The Company agreed to issue to the consultant the equivalent of $6,000 per month in Rule 144 restricted common stock that are to be issued each quarter. The Company agreed to issue 400,000 Rule 144 restricted shares of common stock within three months of signing the agreement.

Consulting agreement terms

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In addition, he will be paid $25,000 owed for accrued management fees within 30 days and issued 6,967,085 Rule 144 restricted common shares for settlement of $387,696 in accrued management fees and $100,000 in bonuses.

Stock option issued for service

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The following options were issued to Robert Kane, CFO and Director for services rendered under a September 16, 2011 agreement:

(i)

the option to purchase 100,000 common shares at ten cents ($0.10) per share;

(ii)

the option to purchase 100,000 common shares at ten cents ($0.20) per share;

(iii)

the option to purchase 500,000 common shares at ten cents ($0.35) per share; and

(iv)

the option to purchase 1,000,000 common shares at ten cents ($0.50) per share.

Stock purchase agreement between bogat family trust and robert melamede description

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On May 20, 2014, Bogat Family Trust (Raymond Dabney, Trustee) (“Bogat”) and Robert Melamede, Ph.D. (Melamede) entered into a Stock Purchase Agreement whereby Bogat purchased 500,000 Series A preferred shares from Melamede for par value of $0.001 per share, or $500.

Equipment_Narrative_Details

Equipment (Narrative) (Details)	9 Months Ended
	Sep. 30, 2014
Computers	'
Property, Plant and Equipment [Line Items]	'
Useful life of equipment	'2 years
Software	'
Property, Plant and Equipment [Line Items]	'
Useful life of equipment	'2 years
Equipment	'
Property, Plant and Equipment [Line Items]	'
Useful life of equipment	'5 years
Laboratory Equipment	'
Property, Plant and Equipment [Line Items]	'
Useful life of equipment	'5 years

Intangible_Assets_Narrative_De

Intangible Assets (Narrative) (Details) (Intangible Assets)	9 Months Ended
	Sep. 30, 2014
Intangible Assets	'
Useful life of intangible	'5 years

Subsequent_Event_Narrative_Det

Subsequent Event (Narrative) (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Apr. 30, 2014

Jan. 15, 2014

Apr. 30, 2014

Apr. 30, 2014

Jan. 15, 2014

Apr. 30, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Oct. 20, 2014

Oct. 24, 2014

Nov. 04, 2014

Oct. 20, 2014

Oct. 20, 2014

Oct. 20, 2014

Oct. 20, 2014

Oct. 03, 2014

Nov. 05, 2014

Oct. 20, 2014

Oct. 20, 2014

Oct. 20, 2014

Nov. 05, 2014

Oct. 20, 2014

Oct. 20, 2014

Nov. 05, 2014

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Chad S. Johnson, Esq. - COO and General Counsel

Chad S. Johnson, Esq. - COO and General Counsel

Robert Kane - CFO

Dr.Dorothy Bray - CEO

Dr.Dorothy Bray - CEO

Mario Lap - Director

Mario Lap - Director

Chad S. Johnson, Esq. - COO and General Counsel

Robert Kane - CFO

Dr.Dorothy Bray - CEO

Mario Lap - Director

January 21, 2014 Consulting Agreement

Scientific Consulting Agreement with a Consultant

Senior Advisor Agreement with Dr. Roscoe M. Moore Jr.

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Rule 144 Restricted Stock

Common Stock

Common Stock

Chad S. Johnson, Esq. - COO and General Counsel

Robert Kane - CFO

Dr.Dorothy Bray - CEO

Mario Lap - Director

Note payable to stockholder

BHD Holdings BV - Controled by Dr Bray

BHD Holdings BV - Controled by Dr Bray

MLS Lap BV Controlled by Mario Lap - Director

Immuno Clin Limited

One Year Consulting Agreement with Consultant

Chad S. Johnson, Esq. - COO and General Counsel

Robert Kane - CFO

Five Year Executive Management Agreement - Raymond Dabney

Common stock issued for debt settlement, shares

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29,500,000

48,000,000

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35,000,000

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Common stock issued for debt settlement, amount

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$2,146,000

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$2,376,150

$29,500

$48,000

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$35,000

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Loss of settlement of debt

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582,000

2,116,500

1,674,150

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2,096,500

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Shares issued for service, shares

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37,400,000

57,900,000

1,500,000

2,000,000

1,500,000

1,500,000

2,000,000

1,500,000

2,000,000

5,500,000

2,500,000

5,500,000

5,500,000

1,000,000

2,500,000

3,500,000

3,500,000

3,500,000

3,500,000

3,500,000

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5,000,000

5,000,000

10,000,000

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5,000,000

5,000,000

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Shares issued for services, value

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$3,013,820

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$1,009,630

$37,400

$57,900

$126,600

$192,400

$126,600

$126,600

$192,400

$126,600

$192,400

$529,100

$240,500

$529,100

$529,100

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$33,000

$185,000

$185,000

$185,000

$185,000

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$260,000

$260,000

$530,000

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$260,000

$260,000

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Equity issuance, per share

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$0.08

$0.10

$0.08

$0.08

$0.10

$0.08

$0.10

$0.10

$0.10

$0.10

$0.10

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$0.05

$0.05

$0.05

$0.05

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$0.05

$0.05

$0.05

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$0.05

$0.05

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Laboratory services agreement terms

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In addition, the Company is obligated to pay $250,000 for the research protocol.

Subsequent event description

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On November 5, 2014, the Company entered into a new five year Consulting Agreement with Dr. Dorothy Bray and BHD Holding BV, owned by Dr. Bray. Pursuant to the Agreement, the Company agreed to pay Dr. Bray $30,000 in cash or equivalent fair market value of S-8 registered common stock per month. In addition, the Company will issue to Dr. Bray or her assigns 15,000,000 Rule 144 restricted shares of common stock in the first quarter of 2015 and 2,000,000 Rule 144 restricted shares of common stock on or before each anniversary beginning in 2015 in addition to performance bonuses on a semi-annual basis under the Agreement.

On November 5, 2014, the Company entered into a one-year Consulting Agreement with a consultant to provide legal advisory services. Pursuant to the Agreement, the Company agreed to immediately issue 2,500,000 S-8 registered free-trading shares of common stock and an additional 2,500,000 Rule 144 restricted shares of common stock on January 1, 2015.

On November 5, 2014, the Company entered into a new five year Executive Management Agreement with Raymond C. Dabney. Pursuant to the agreement, the Company agreed to pay Mr. Dabney $30,000 in cash or equivalent fair market value of S-8 registered common stock per month. In addition, the Company will immediately issue to Mr. Dabney or his assigns 15,000,000 Rule 144 restricted shares of common stock in the first quarter of 2015 and 2,000,000 Rule 144 restricted shares of common stock on or before each anniversary beginning in 2015 in addition to performance bonuses on a semi-annual basis under the Agreement.