Marijuana Company of America (MCOA) 10-K/A 27 Sep 21 2020 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Apr. 14, 2021
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	The sole purpose of this Amendment No. 1 to the Annual Report on Form 10-K for the year ended December 31, 2020 of MARIJUANA COMPANY OF AMERIA, INC. (the “Company”) filed with the Securities and Exchange Commission on April 14, 2021 (the “Form 10-K”) is to incorporate the revised audit report provided by our auditors (Page F-1). At their request we are filing this amendment to incorporate the revised audit report. No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-K.
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Current Fiscal Year End Date	--12-31
Entity File Number	000-27039
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	0001078799
Entity Tax Identification Number	98-1246221
Entity Incorporation, State or Country Code	UT
Entity Address, Address Line One	1340 West Valley Parkway
Entity Address, Address Line Two	Suite 205
Entity Address, City or Town	Escondido
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92029
City Area Code	(888)
Local Phone Number	777-4362
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Public Float	$ 12,801,948
Entity Common Stock, Shares Outstanding		4,836,957,259
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 74,503	$ 211,765
Short-term Investments	239,063	27,403
Accounts receivable, net	8,640	18,317
Inventory	103,483	149,175
Prepaid Insurance	55,783	0
Other current assets	56,121	11,034
Total current assets	537,593	417,694
Property and equipment, net	6,542	7,512
Other assets:
Long-term Investments	1,552,001	693,915
Right-of-use assets	7,858	22,101
Security deposit	2,500	2,500
Total assets	2,106,494	1,143,722
Current liabilities:
Accounts payable	480,877	797,789
Accrued compensation	79,214	4,875
Accrued liabilities	401,461	522,258
Notes payable, related parties	40,000	40,000
Loans payable PPP Stimulus	35,500	0
Convertible notes payable, net of debt discount of $405,507 and $808,980, respectively	1,426,894	3,193,548
Right-of-use liabilities - current portion	7,858	14,361
Warrant liability to be settled	0	192,115
Contingency Liability	0	956,251
Subscriptions payable	670,000	330,797
Derivative liability	4,426,057	5,693,071
Total current liabilities	7,567,861	11,745,065
Non-Current Liabilities
Right-of-use liabilities	0	7,858
Total liabilities	7,567,861	11,752,923
Stockholders' deficit:
Common stock, $0.001 par value; 15,000,000,000 shares authorized; 3,136,774,861 and 77,958,081 shares issued and outstanding as of December 31, 2020 and December 31, 2019, respectively	3,136,775	77,958
Common stock to be issued, 11,892,411 and 0 shares, respectively	11,892	0
Additional paid in capital	77,687,561	63,467,054
Accumulated deficit	(86,309,595)	(74,164,213)
Total stockholders' deficit	(5,461,367)	(10,609,202)
Total liabilities and stockholders' deficit	2,106,494	1,143,722
Preferred Class A [Member]
Stockholders' deficit:
Preferred stock value	10,000	10,000
Preferred Class B [Member]
Stockholders' deficit:
Preferred stock value	$ 2,000	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Convertible note payable, net of debt discount	$ 405,507	$ 808,980
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	15,000,000,000	15,000,000,000
Common stock, shares issued	3,136,774,861	77,958,081
Common stock, shares outstanding	3,136,774,861	77,958,081
Common stock to be issued	11,892,411	0
Preferred Class A [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000
Preferred Class B [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	2,000,000	0
Preferred stock, shares outstanding	2,000,000	0

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
REVENUES:
Sales	$ 267,584	$ 673,919
Related party Sales	13,069	21,157
Total Revenues	280,653	695,076
Cost of sales	159,304	248,556
Gross Profit	121,349	446,520
OPERATING EXPENSES:
Depreciation	5,933	7,299
Selling and marketing	420,511	1,743,427
Payroll and related	411,954	385,246
Stock-based compensation	3,014,888	1,417,850
General and administrative	1,122,954	3,363,516
Total operating expenses	4,976,240	6,917,338
Net loss from operations	(4,854,891)	(6,470,818)
OTHER INCOME (EXPENSES):
Interest expense, net	(2,999,291)	(4,682,247)
Legal Contingency expense	0	(1,497,674)
Impairment gain (Loss) on Joint Ventures	(22,658)	(478,400)
Income (loss) on equity investment	106,305	(13,842)
Loss on change in fair value of derivative liabilities	(4,698,072)	(2,123,570)
Unrealized Gain (loss) on trading securities	248,204	(677,584)
Realized loss on sale of trading securities	(2,603)	(75,545)
Loss on disposition of investment	0	(389,664)
(Loss) Gain on settlement of debt	77,624	(3,770,974)
Total other income (expense)	(7,290,491)	(13,709,500)
Net loss before income taxes	(12,145,382)	(20,180,318)
Income taxes (benefit)	0	0
NET INCOME (LOSS)	$ (12,145,382)	$ (20,180,318)
Loss per common share, basic and diluted	$ (0.01)	$ (0.41)
Weighted average number of common shares outstanding, basic and diluted (after stock-split)	962,029,388	48,669,683

Condensed Consolidated Statem_2

Condensed Consolidated Statement Of Stockholders' Deficit - USD ($)	Preferred Stock Class A	Preferred Stock Class B	Common Stock [Member]	Common Stock To Be Issued	Stock Subcriptions	Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, shares at Dec. 31, 2018	10,000,000		42,687,301	316,693
Beginning Balance, value at Dec. 31, 2018	$ 10,000		$ 42,687	$ 90,000		$ 50,707,104	$ (53,983,895)	$ (3,134,104)
Common stock issued to settle amounts previously accrued, shares			25,000
Common stock issued to settle amounts previously accrued, value			$ 25			26,975		27,000
Common stock issued for services rendered, shares			18,627,050
Common stock issued for services rendered, value			$ 18,627			3,370,264		3,388,891
Common stock issued in settlement of convertible notes payable and accrued interest, shares			9,251,217
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 9,251			3,832,638		3,841,889
Issuance of warrants and BCF with convertible debt, shares			1,000,000
Issuance of warrants and BCF with convertible debt, value			$ 1,000			855,717		856,717
Conversion of related party notes payable, shares			1,220,856
Conversion of related party notes payable, value			$ 1,221			1,181,194		1,182,415
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			1,653,175
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 1,653			(1,653)
Issuance of common shares, shares			316,693	(316,693)
Issuance of common shares, value			$ 317	$ (90,000)		89,683
Sale of common stock, shares			222,221
Sale of common stock, value			$ 222			64,778		65,000
Common stock issued in settlement of legal case, shares			2,082,398
Common stock issued in settlement of legal case, value			$ 2,082			539,341		541,423
Common shares cancelled by officer, share			(1,349,877)
Common shares cancelled by officer, value			$ (1,350)			1,350
Issuance of common stock for investments in joint ventures, shares			2,222,047
Issuance of common stock for investments in joint ventures, value			$ 2,222			1,216,818		1,219,040
Reclassification of derivative liabilities to additional paid in capital						1,582,845		1,582,845
Net Loss							(20,180,318)	(20,180,318)
Ending Balance, shares at Dec. 31, 2019	10,000,000		77,958,081
Ending Balance, value at Dec. 31, 2019	$ 10,000		$ 77,957			63,467,054	(74,164,213)	(10,609,202)
Common stock issued to settle amounts previously accrued, shares			8,333
Common stock issued to settle amounts previously accrued, value			$ 8			6,692		6,700
Issuance of Series B Preferred Stock to officer, shares		2,000,000
Issuance of Series B Preferred Stock to officer, value		$ 2,000				2,227,027		2,229,027
Common stock issued for services rendered, shares			217,396,427
Common stock issued for services rendered, value			$ 217,396			568,465		785,861
Common stock issued in settlement of convertible notes payable and accrued interest, shares			2,291,141,317
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 2,291,141			1,625,799		$ 3,916,940
Issuance of common stock to settle liabilities, shares			205,582,491	10,892,411				205,582,494
Issuance of common stock to settle liabilities, value			$ 205,583	$ 10,892		$ 546,248		$ 762,723
Conversion of related party notes payable, shares			21,276,596			28,723		50,000
Conversion of related party notes payable, value			$ 21,277
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			51,054,214	1,000,000
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 51,054	$ 1,000		$ 375,446		$ 427,500
Issuance of common shares, shares
Issuance of common shares, value
Sale of common stock, shares			268,679,513
Sale of common stock, value			$ 268,680			210,006		478,686
Common stock issued in settlement of legal case, shares			3,677,889
Common stock issued in settlement of legal case, value			$ 3,678			952,573		956,251
Common shares cancelled by officer, share
Common shares cancelled by officer, value
Issuance of common stock for investments in joint ventures, shares
Issuance of common stock for investments in joint ventures, value
Reclassification of derivative liabilities to additional paid in capital						7,679,528		7,679,528
Net Loss							(12,226,582)	(12,145,382)
Ending Balance, shares at Dec. 31, 2020	10,000,000	2,000,000	3,136,774,841	11,892,411
Ending Balance, value at Dec. 31, 2020	$ 10,000	$ 2,000	$ 3,136,775	$ 11,892		$ 77,687,561	$ (86,309,595)	$ (5,461,367)

Condensed Consolidated Statem_3

Condensed Consolidated Statements Of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ (12,145,382)	$ (20,180,318)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	1,658,395	2,906,843
Depreciation and amortization	5,933	7,299
Bad debt expense	0	15,000
Imputed interest on stock-settled debt	0	147,115
Impairment Loss on equity method investee	0	286,127
Impairment loss on joint venture		720,921
(Gain) Loss on change in fair value of derivative liability	4,698,072	2,123,570
Interest expense recognized for the excess of fair value of derivative liability over net book value of notes payable at issuance	792,321	1,374,078
Loss on share inducement and settlement of warrant liability	163,885	0
Stock-based compensation	3,014,888	3,222,092
Unrealized (Gain) Loss on trading securities	(248,204)	677,584
Realized Loss on trading securities	2,603	105,013
(Gain) Loss on settlement of debt	(77,624)	3,770,974
Changes in operating assets and liabilities:
Accounts receivable	9,677	13,059
Inventories	45,692	37,814
Prepaid expenses and other current assets	(100,870)	57,799
Notes receivable	75,000	0
Accounts payable	(45,706)	171,629
Accrued expenses and other current liabilities	353,149	(92,741)
Right-of-use assets	14,243	(22,101)
Right-of-use liabilities	(14,361)	22,219
Accrued compensation	74,339	322,068
Contingency Liability	0	1,497,674
Net cash provided by (used in) operating activities	(1,723,950)	(2,816,282)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(6,016)	(2,381)
Proceeds from disposition of investment	125,000	0
Investment in joint venture	0	(223,788)
Net cash provided by (used in) investing activities	118,984	(226,169)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of notes payable	1,017,664	2,802,500
Proceeds from PPP loan payable	35,500	0
Proceeds from issuance of notes payable		45,000
Repayments to related parties	(75,000)	(42,861)
Proceeds from sales of trading securities	10,855	0
Proceeds from sale of common stock	478,685	90,000
Net cash provided by (used in) financing activities	1,467,704	2,894,639
Net increase (decrease) in cash	(137,262)	(147,812)
Cash at beginning of period	211,765	359,577
Cash at end of period	74,503	211,765
Supplemental disclosure of cash flow information:
Cash paid for interest	0	0
Cash paid for taxes	0	0
Non cash transactions:
Common stock issued in settlement of convertible notes payable and accrued interest	3,928,709	3,016,750
Common stock issued in settlement of convertible notes payable	50,000	0
Reclassification of derivative liabilities to additional paid-in capital	7,679,528	1,582,845
Investment in joint venture	0	2,650,000
Gain on settlement of JV investment	386,930	0
Common stock issued in settlement of accrued liabilities and accounts payable	762,723	0
Common shares issued in settlement of legal case	$ 956,251	$ 0

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the presentation of the accompanying financial statements follows: Basis and business presentation Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc, a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART brand. H Smart, Inc. is also registered with the California Secretary of State as a foreign corporation. On February 1, 2016, the Company formed MCOA CA, Inc., a California corporation as a wholly owned subsidiary to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited, a United Kingdom corporation as a wholly owned subsidiary for the purpose of future expansion into the European market. On May 23, 2018, the Company formed H Smart, LLC in Washington State. On January 21, 2019, the Company converted this entity into a Washington State corporation named H Smart, Inc. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., H Smart, LLC, Hempsmart Limited and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 2020, there were no incomplete contracts. As is more fully discussed below, we are of the opinion that none of our contracts for services or products contain significant financing components that require revenue adjustment under FASB ASC Topic 606. Identification of Our Contracts with Our Customers Contracts included in our application of FASB ASC Topic 606, consist completely of sales contracts between us and our customers that create enforceable rights and obligations. For the year ended December 31, 2019, our sales contracts included the following parties: us, our sales associates and our customers. Our sales contracts were offered by us and our sales associates to our customers directly through our web site. Our sales contracts, and those formalized by our sales associates, are represented by an electronic order form, which contains the contractual elements of offer for sale, acceptance and the provision of consideration consisting of the buyer’s payment, which is concurrent with our delivery of hempSMART™ product. Since our hempSMART™ product sales contracts are consummated upon receipt of the customer’s acceptance of our offer; our concurrent receipt of our customers payment; and, our delivery of the agreed to hempSMART™ product, all parties are equally committed to fulfilling their respective obligations under the sales contracts. Further, the sales contracts specifically identify (1) parties; (2) quantity of hempSMART™ product ordered; (3) price; and, (4) subject, and so each respective party’s rights are identifiable and the payment terms are defined. Since the sales contracts are consummated concurrent with offer, acceptance, payment and delivery of the hempSMART™ product ordered, we recognize revenue and cash flows as the principal from the respective sales contract transactions as they complete. Further, because our sales contracts are offered, accepted and consummated concurrently, our ability to collect revenue is immediate. We receive no payments for agreements that do not qualify as a contract. If customers agree to multiple sales contracts when they are entered into at or near the same time, our policy is to combine those contracts if: (1) the sales contracts are negotiated as a single package; (2) the payment amount of one sales contract is dependent upon another sales contract; (3) our performance obligations of delivering multiple hempSMART™ products can be determined to be part of a single transaction. Since the nature of the entry into and consummation of our sales contracts occur concurrently, there are no changes or modifications to the terms of the sales contracts that would modify the enforceable rights and performance obligations of the parties and that would materially alter the timing of our receipt of revenue from our sales contracts. Identifying the Performance Obligations in Our Sales Contracts In analyzing our sales contracts, our policy is to identify the distinct performance obligations in a sales contract arrangement. In determining our performance obligations under our sales contracts, we consider that the terms and conditions of sales are explicitly outlined in our sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in our contracts, or are highly dependent or highly integrated with other goods in our sales contracts. Thus, our performance obligations are singularly related to our promise to provide the hempSMART™ products upon receipt of payment. We offer an assurance warranty on our hempSMART™ products that allows a customer to return any hempSMART™ products within thirty days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations, since they are electable at the whim of the customer for any reason. However, we do account for returns of purchase prices if made. Determination of the Price in Our Sales Contracts The transaction prices in our sales contract is the amount of consideration we expect to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. We exclude amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, our sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided. Allocation of the Transaction Price of Our Sales Contracts Our sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, our sales contracts include one performance obligation in each contract. As such, from the outset, we allocate the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which we believe is an accurate representation of what the price is in each transaction. Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. The standard defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” (ASC 606-10-20). For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, our single performance obligation sales contracts are singularly related to our promise to provide the hempSMART™ products to the customer upon receipt of payment, which occurs concurrently and when, upon completion, allows us under our revenue recognition policy to realize revenue. Regarding our offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2020 and 2019. Product Sales Revenue from product sales, including delivery fees, FOB shipping point, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606. Consulting Services We also offer professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, we have not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended 2020 and 2019. We intend and expect these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, we intend to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, we will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. We only recognize revenues as we incur and charge billable hours. Because our hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, we are of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue we recognize under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no quantitative adjustments converting from ASC 605 to ASC 606 respecting the timing of our revenue recognition because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and our consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash. Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2020, and 2019, allowance for doubtful accounts was $0 and $0, respectively. Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs. Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments including stock, stock options and restricted stock awards based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. For non-employees, share-based compensation awards are recorded at either the fair value of the services rendered or the fair value of the share-based payments, whichever is more readily determinable. Stock and restricted stock and option awards are based on the closing price of the stock underlying the awards on the grant date. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2020, and 2019, the number of outstanding stock options to purchase shares of common stock was 0 and 0 shares, respectively. 0 and 0 shares were vested as of December 31, 2020 and 2019, respectively. Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2020 and 2019 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: 2020 2019 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664 (1) Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. Investments The Company follows Accounting Standards Codification subtopic 321-10, Investments-Equity Securities (“ASC 321-10) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes (See Note 4). Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2020 and 2019. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short-term notes because they are short term in nature. Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $129,504 and $540,474 for the year ended December 31, 2020 and 2019, respectively, as advertising costs. Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2020, and 2019, the Company has not recorded any unrecognized tax benefits. Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 (“ASC 280-10”) establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company’s only material principal operating segment. Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows. Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements. COVID-19 Impacts on Accounting Policies and Estimates COVID-19 Impacts on Accounting Policies and Estimates In light of the currently unknown ultimate duration and severity of COVID-19, we face a greater degree of uncertainty than normal in making the judgments and estimates needed to apply our significant accounting policies. As COVID-19 continues to develop, we may make changes to these estimates and judgments over time, which could result in meaningful impacts to our financial statements in future periods. As previously reported on Form 8-K filed on March 30, 2020, the Company was unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2019 by the original deadline of March 30, 2020, due to circumstances related to COVID-19 pandemic, specifically: (i) the Southern California area, including the location of the Company’s corporate headquarters, was at one of the epicenters of the coronavirus outbreaks in the United States and the Governor of California had ordered all residents to stay at home excepting only essential travel; and (ii) historically, the Company has relied on vendors in China to manufacture certain of its principal products. The outbreak of COVID-19 caused different levels of delay in operations of the Company, vendors, customers and professional service providers. As a result, the Company’s books and records were not easily accessible from our Chinese manufacturer of our products, resulting in a delay in the preparation, audit and completion of the Company’s financial statements for the Annual Report. Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Going Concern And Management's

Going Concern And Management's Liquidity Plans	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern and Management's Liquidity Plans	NOTE 2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements during year ended December 31, 2020, the Company incurred net losses of $12,145,382 and used cash in operations of $1,723,950. These factors among others may indicate that the Company will be unable to continue as a going concern for a reasonable period of time. The Company’s primary source of operating funds in 2020 and 2019 has been from funds generated from proceeds from the sale of common stock and the issuance of convertible and other debt. The Company has experienced net losses from operations since its inception, but expects these conditions to improve in 2020 and beyond as it develops its business model. The Company has stockholders’ deficiencies at December 31, 2020 and requires additional financing to fund future operations. The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding sources. There can be no assurance that the Company’s financing efforts will result in profitable operations or the resolution of the Company’s liquidity problems. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

Property And Equipment

Property And Equipment	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2020 and 2019 is summarized as follows: 2020 2019 Computer equipment $ 20,143 $ 16,358 Furniture and fixtures 5,140 5,140 Subtotal 25,283 21,498 Less accumulated depreciation (18,741 ) (13,986 ) Property and equipment, net $ 6,542 $ 7,512 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 years. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Depreciation expense was $5,933 and $7,299 for the year ended December 31, 2020 and 2019.

Investments

Investments	12 Months Ended
	Dec. 31, 2020
Investments, All Other Investments [Abstract]
Investments	NOTE 4 – INVESTMENTS MoneyTrac On March 13, 2017, in exchange for $250,000, we purchased a 15% interest in MoneyTrac Technology, Inc. (“MoneyTrac”), a developer of an integrated and streamlined electronic payment processing system containing E-Wallet and mobile applications, that allows for the management and processing of prepaid cards, debit cards, and credit card payments. On June 12th, 2018 Global Payout, Inc. (“Global”) entered into a Reverse Triangular Merger with MoneyTrac, MoneyTrac Technology, Inc., a California Corporation and MTrac Tech Corporation, a Nevada corporation and wholly-owned subsidiary of Global Payout, Inc., whereby MoneyTrac merged into MTrac Tech Corporation, the surviving corporation of the merger, and thereafter the separate existence of MoneyTrac ceased, and all rights, privileges, powers and property, were assumed by Merger Sub. Pursuant to the terms of the Merger, Global issued 1,100,000,000 (one billion, one hundred million) shares of its common stock to MoneyTrac as consideration for the purchase of MoneyTrac, whereby each one (1) share of MoneyTrac stock, issued and outstanding immediately prior to the effective date of the Merger, was canceled and converted into ten (10) shares of Global common stock. We acquired 150,000,000 Global common shares for our original $250,000 representing approximately 15% ownership. Global’s name changed in April, 2020 to Global Trac Solutions, Inc. Global’s trading on the OTC Markets under the symbol “PYSC.” We realized $51,748 from sales of our Global securities during fiscal year ended December 31, 2019. Conveniant Hemp Mart, LLC Conveniant Hemp Mart, LLC (“Conveniant”) is a Wyoming limited liability company whose business plan includes the development, manufacture and sale of consumer products containing CBD that are intended for marketing and sales at convenience stores, gas stations and markets. On July 19, 2017, we agreed to lend $50,000 to Conveniant based on a promissory note. The note provided that in lieu of receiving repayment, we could elect to exercise a right to convert the loaned amount into a payment towards the purchase of a 25% interest in Conveniant, subject to our payment of an additional $50,000 equaling a total purchase price of $100,000. The Company exercised this option on November 20, 2017 and paid Conveniant on November 21, 2017. Conveniant developed a line of consumer products containing industrial hemp derived CBD with no traceable THC content. On May 1, 2019, the Company and Conveniant agreed to cancel the Company’s 25% interest in Conveniant. Conveniant issued to the Company a credit memo equal to the Company’s $100,000 investment. The Company determined that as of December 31, 2018, the total investment was impaired. Global Hemp Group Joint Ventures We currently have one ongoing joint venture with Global Hemp Group, Inc., a Canadian corporation – the Scio, Oregon Joint Venture. As of September 30, 2019, we withdrew and fully impaired the Joint Venture with Global Hemp Group referred to as the “New Brunswick joint venture New Brunswick Canada On May 8, 2018, we entered into a joint venture with Global Hemp Group, Inc., develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. The joint venture agreement commits the Company to a cash contribution of $600,000 payable on the following funding schedule: $200,000 upon execution of the joint venture agreement; $238,780 by July 31, 2018; $126,445 by October 31, 2018; and, $34,775 by January 31, 2019. The Company has complied with its payments. The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. However, there were delays with Global Hemp Group’s management and maintenance of the business and the biomass that caused degradation to the harvested crop affecting marketability. We determined the investment fully impaired as of September 30, 2019. Additional issues and disputes arose between the Company and Global Hemp Group. These disputes led to the parties entering into a settlement agreement on September 28, 2020, whereby Global Hemp Group agreed to pay the Company $200,000 and issue common stock to the Company equal in value to $185,000 as of September 28, 2020, subject to a non-dilutive protection provision. Additionally, Global Hemp Group agreed to pay the Company $10,000 to cover the Company’s legal fees relating to the Agreement. In exchange for the settlement consideration, the Company agreed to relinquish its ownership interest in the joint venture. The Company’s costs incurred by the Company’s interest was $0 and $10,775 for the years ended December 31, 2019 and 2018 and was recorded as other income/expense in the Company’s Statement of Operations in the appropriate periods. As of December 31, 2019, the balance of the New Brunswick JV investment reported on the balance sheet for the year ended December 31, 2019 was $0 as a result of the investment being deemed fully impaired and the Company withdrawing from the joint venture as of September 30, 2019. Global Hemp Group JV – Scio Oregon On May 8, 2018, the Company, Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation entered into a Joint Venture Agreement. The purpose of the joint venture is to develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. The joint venture agreement committed the Company to provide cash contributions of $600,000 payable on the following funding schedule: $200,000 upon execution of the joint venture agreement; $238,780 by July 31, 2018; $126,445 by October 31, 2018; and, $34,775 by January 31, 2019. The Company complied with its payments. The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. The joint venture partners prepared processing samples ranging in size from 100 lbs. to 2,000 lbs. for sample offers to extraction companies. However, there were delays with Global Hemp Group’s management and maintenance of the business and the biomass that caused degradation to the harvested crop affecting marketability. Additional issues and disputes arose between the Company and Global Hemp Group. These disputes led to the parties entering into a settlement agreement on September 28, 2020, whereby Global Hemp Group agreed to pay the Company $200,000 and issue common stock to the Company equal in value to $185,000 as of September 28, 2020, subject to a non-dilutive protection provision. Additionally, Global Hemp Group agreed to pay the Company $10,000 to cover the Company’s legal fees relating to the Agreement. In exchange for the settlement consideration, the Company agreed to relinquish its ownership interest in the joint venture. As of December 31, 2019, the combined balance of the Covered Bridge (SCIO) investment and related 41389 Farm investment was $0 as the investment was written off as a loss for the period ended December 31, 2019. The debt obligation related to this JV of $262,414 was also written off to $0 as of the year ended December 31, 2019. Bougainville Ventures, Inc. Joint Venture On March 16, 2017, we entered into a joint venture agreement with Bougainville Ventures, Inc., a Canadian corporation. The purpose of the joint venture was for the Company and Bougainville to (i) jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville’s high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a I502 Tier 3 license holder to grow cannabis on the site; provide technical and management services and resources including, but not limited to: sales and marketing, agricultural procedures, operations, security and monitoring, processing and delivery, branding, capital resources and financial management; and, (iv) optimize collaborative business opportunities. The Company and Bougainville agreed to operate through a Washington State Limited Liability Company, and BV-MCOA Management, LLC was organized in the State of Washington on May 16, 2017. As our contribution to the joint venture, the Company committed to raise not less than $1,000,000 to fund joint venture operations, based upon a funding schedule. The Company also committed to providing branding and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies directly tailored to the cannabis industry. The Company and Bougainville’s agreement provided that funding provided by the Company would contribute towards the joint venture’s ultimate purchase of the land consisting of a one-acre parcel located in Okanogan County, Washington, for joint venture operations. As disclosed on Form 8-K on December 11, 2017, the Company did not comply with the funding schedule for the joint venture. On November 6, 2017, the Company and Bougainville amended the joint venture agreement to reduce the amount of the Company’s commitment from $1,000,000 to $800,000, and also required the Company to issue Bougainville 15 million shares of the Company’s restricted common stock. The Company completed its payments pursuant to the amended agreement on November 7, 2017, and on November 9, 2017, issued to Bougainville 15 million shares of restricted common stock. The amended agreement provided that Bougainville would deed the real property to the joint venture within thirty days of its receipt of payment. Thereafter, the Company determined that Bougainville had no ownership interest in the property in Washington State, but rather was a party to a purchase agreement for real property that was in breach of contract for non-payment. Bougainville also did not possess an agreement with a Tier 3 I502 license holder to grow Marijuana on the property. Nonetheless, as a result of funding arranged for by the Company, Bougainville and an unrelated third party, Green Ventures Capital Corp., purchased the land, but did not deed the real property to the joint venture. Bougainville failed to pay delinquent property taxes to Okanogan County and to date, the property has not been deeded to the joint venture. To clarify the respective contributions and roles of the parties, the Company offered to enter into good faith negotiations to revise and restate the joint venture agreement with Bougainville. The Company diligently attempted to communicate with Bougainville to accomplish a revised and restated joint venture agreement, and efforts towards satisfying the conditions to complete the subdivision of the land by the Okanogan County Assessor. However, Bougainville failed to cooperate or communicate with the Company in good faith, and failed to pay the delinquent taxes on the real property that would allow for sub-division and the deeding of the real property to the joint venture. On August 10, 2018, the Company advised its independent auditor that Bougainville did not cooperate or communicate with the Company regarding its requests for information concerning the audit of Bougainville’s receipt and expenditures of $800,000 contributed by the Company in the joint venture agreement. Bougainville had a material obligation to do so under the joint venture agreement. The Company believes that some of the funds it paid to Bougainville were misappropriated and that there was self-dealing with respect to those funds. Additionally, the Company believes that Bougainville misrepresented material facts in the joint venture agreement, as amended, including, but not limited to, Bougainville’s representations that: (i) it had an ownership interest in real property that was to be deeded to the joint venture; (ii) it had an agreement with a Tier 3 # I502 cannabis license holder to grow cannabis on the real property; and, (iii) that clear title to the real property associated with the Tier 3 # I502 license would be deeded to the joint venture thirty days after the Company made its final funding contribution. As a result, on September 20, 2018, the Company filed suit against Bougainville Ventures, Inc., BV-MCOA Management, LLC, Andy Jagpal, Richard Cindric, et al. in Okanogan County Washington Superior Court, case number 18-2- 0045324. The Company’s complaint seeks legal and equitable relief for breach of contract, fraud, breach of fiduciary duty, conversion, recession of the joint venture agreement, an accounting, quiet title to real property in the name of the Company, for the appointment of a receiver, the return to treasury of 15 million shares issued to Bougainville, and, for treble damages pursuant to the Consumer Protection Act in Washington State. The registrant has filed a lis pendens on the real property. The case is currently in litigation. In connection with the agreement, the Company recorded a cash investment of $1,188,500 to the Joint Venture during 2017. This was comprised of 49.5% ownership of BV-MCOA Management LLC, and was accounted for using the equity method of accounting. The Company recorded an annual impairment in 2017 of $792,500, reflecting the Company’s percentage of ownership of the net book value of the investment. During 2018, the Company recorded equity losses of $37,673 and $11,043 for the first and second quarters respectively, and recorded an annual impairment of $285,986 for the year ended December 31, 2018, at which time the Company determined the investment to be fully impaired due to Bougainville’s breach of contract and resulting litigation, as discussed above. GateC Joint Venture On March 17, 2017, the Company and GateC Research, Inc. (“GateC”) entered into a Joint Venture Agreement (“Agreement”) whereby the Company committed to raise up to one and one-half million dollars ($1,500,000) over a six-month period, with a minimum commitment of five hundred thousand dollars ($500,000) within a three (3) month period; and, information establishing brands and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies, including but not limited to its affiliate marketing program, directly tailored to the cannabis industry. GateC agreed to contribute its management and control services and systems related to cannabis grow operations in Adelanto County, California, and its permit to grow marijuana in an approved zone in Adelanto, California. GateC did not own a physical site for its operation in Adelanto County, California, and GateC’s permit to grow cannabis did not contain a conditional use permit. On or about November 28, 2017, GateC and the Registrant orally agreed to suspend the Company’s funding commitment, pending the finalization of California State regulations governing the growth, cultivation and distribution of cannabis, which were expected to be completed in 2018. On March 19, 2018, the Company and GateC rescinded the Agreement and concurrently released each other from any all any and all losses, claims, debts, liabilities, demands, obligations, promises, acts, omissions, agreements, costs and expenses, damages, injuries, suits, actions and causes of action, of whatever kind or nature, whether known or unknown, suspected or unsuspected, contingent or fixed, that they may have against each other and their Affiliates, arising out of the Agreement. The Registrant incurred no termination penalties as the result of its entry into the Recession and Mutual Release Agreement. In 2017, the Company recorded a debt obligation of $1,500,000 to the Joint Venture and a corresponding impairment charge of $1,500,000 during for year ended December 31, 2017. Upon termination of the material definitive agreement on March 19, 2018, the Company realized a gain on settlement of debt obligation of $1,500,000 for the year ended December 31, 2018. Natural Plant Extract of California Natural Plant Extract of California & Subsidiaries Joint Venture; On April 15, 2019, the Company entered into a joint venture agreement with Natural Plant Extracts of California, Inc. and subsidiaries. The purpose of the joint venture was to utilize Natural Plant Extracts’ California and City cannabis licenses to jointly operate a business named “Viva Buds” to operate a licensed cannabis distribution service in California. In exchange for acquiring 20% of Natural Plant Extracts’ common stock, the Company agree to pay two million dollars and issue Natural Plant Extract one million dollars’ worth of the Company’s restricted common stock. As of February 3, 2020, the Company was in arrears in its payment obligations under the joint venture agreement, and the parties entered into a settlement and release of all claims terminating the joint venture. The parties agreed to reduce the Company’s equity ownership in Natural Plant Extracts from 20% to 5%. The Company also agreed to pay Natural Plant Extracts $85,000 and the balance of $56,085.15 paid in a convertible promissory note issued with terms allowing Natural Plant Extracts to convert the note into common stock at a 50% discount to the closing price of MCOA’s common stock as of the maturity date. As of the date of this filing, the Company satisfied its payment obligations under the settlement agreement. Cannabis Global Share Exchange Share Exchange with Cannabis Global, Inc. On September 30, 2020, the Company entered into a securities exchange agreement with Cannabis Global, Inc., a Nevada corporation. By virtue of the agreement, the Company issued 650,000,000 shares of its unregistered common stock to Cannabis Global in exchange for 7,222,222 shares of Cannabis Global unregistered common stock. The Company and Cannabis Global also entered into a lock up leak out agreement which prevents either party from sales of the exchanged shares for a period of 12 months. Thereafter the parties may sell not more than the quantity of shares equaling an aggregate maximum sale value of $20,000 per week, or $80,000 per month until all Shares and Exchange Shares are sold. Joint Ventures in Brazil and Uruguay – Development Stage On October 1, 2020, we entered into two Joint Venture Agreements with Marco Guerrero, a director of the Company, dated September 30, 2020, to form joint venture operations in Brazil and in Uruguay to produce, manufacture, market and sell the Company’s hempSMART™ products in Latin America, and will also work to develop and sell hempSMART™ products globally. The Joint Venture Agreements contain equal terms for the formation of joint venture entities in Uruguay and Brazil. The Brazilian joint venture will be headquartered in São Paulo, Brazil, and will be named HempSmart Produtos Naturais Ltda. (“HempSmart Brazil”). The Uruguayan joint venture will be headquartered in Montevideo, Uruguay and will be named Hempsmart Uruguay S.A.S. (“HempSmart Uruguay”). Both are in the development stage. Under the Joint Venture Agreements, the Company will acquire a 70% equity interest in both HempSmart Brazil and HempSmart Uruguay. A minority 30% equity interest in both HempSmart Brazil and HempSmart Uruguay will be held by newly formed entities controlled by Mr. Guerrero, our director and a successful Brazilian entrepreneur. The Company will provide capital in the amount of $50,000 to both HempSmart Brazil and HempSmart Uruguay under the Joint Venture Agreements, for a total capital obligation of $100,000. As of December 31, 2020, this amount has not been disbursed. It is expected that the proceeds of the initial capital contribution will be used for contracting with third-party manufacturing facilities in Brazil and Uruguay, and related infrastructure and employment of key personnel. The boards of directors of HempSmart Brazil and HempSmart Uruguay will consist of three directors, elected by the joint venture partners. As part of the Joint Venture Agreements, the Company will license, on a royalty-free basis, certain of its intellectual property regarding the Company’s existing products to HempSmart Brazil and HempSmart Uruguay to enable the joint ventures to manufacture and sell the Company’s products in Brazil, Uruguay, and for export to other Latin American countries, the United States, and globally in accordance with the terms of the Joint Venture Agreements. The Joint Venture Agreements provide the partners with a right of first offer. Under this right, each partner may trigger an “interest sale” right of first offer process at any time pursuant to which the other partners may either acquire the triggering partner’s interest in the joint ventures, or permit the triggering partner to sell its interest to a third party. In addition, the Company, as majority partner, may trigger a compulsory buy-sell procedure in the event a joint venture is frustrated in its intent or purpose, pursuant to which the Company could pursue a sale of all or substantially all of the joint venture. Subject to certain exceptions, the joint venture partners may not transfer their interests in HempSmart Brazil and HempSmart Uruguay. The Joint Venture Agreements contain customary terms, conditions, representations, warranties and covenants of the parties for like transactions. INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Investments made during 2017 3,049,275 10,775 100,000 250,000 1,188,500 1,500,000 0 0 Quarter 03-31-17 equity method Loss 0 0 Quarter 06-30-17 equity method Loss 0 0 Quarter 09-30-17 equity method Loss (375,000 ) (375,000 ) 0 Quarter 12-31-17 equity method accounting 313,702 313,702 0 Impairment of Investment in 2017 (2,292,500 ) 0 (792,500 ) (1,500,000 ) 0 0 Balances as of 12/31/17 695,477 10,775 0 100,000 250,000 334,702 0 0 0 0 0 0 Investments made during 2018 986,654 986,654 0 Quarter 03-31-18 equity method Loss (37,673 ) (37,673 ) 0 Quarter 06-30-18 equity method Loss (11,043 ) (11,043 ) 0 Quarter 09-30-18 equity method Loss (10,422 ) (10,422 ) 0 Quarter 12-31-18 equity method Loss (31,721 ) (31,721 ) 0 0 Moneytrac investment reclassified to Short-Term investments (250,000 ) (250,000 ) 250,000 250,000 Unrealized gains on trading securities - 2018 0 560,000 560,000 Impairment of investment in 2018 (933,195 ) (557,631 ) (89,578 ) (285,986 ) 0 Balance 12-31-18 $ 408,077 $ 408,077 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 810,000 $ 0 $ 810,000 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Investments made during quarter ended 03-31-19 129,040 129,040 Quarter 03-31-19 equity method Loss (59,541 ) (59,541 ) Unrealized gains on trading securities - quarter ended 03-31-19 (135,000 ) $ (135,000 ) Balance 03-31-19 $ 477,576 $ 477,576 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 675,000 $ 0 $ 675,000 Investments made during quarter ended 06-30-19 $ 3,157,234 $ 83,646 $ 3,000,000 $ 73,588 Quarter 06-30-19 equity method Income (Loss) ($ 171,284 ) ($ 141,870 ) $ ( 6,291 ) $ (23,123 ) Unrealized gains on trading securities - quarter ended 06-30-19 $ 0 (150,000 ) $ ( 150,000 ) Balance 06-30-19 $ 3,463,526 $ 419,352 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,993,709 $ 50,465 $ 525,000 $ 0 $ 525,000 Investments made during quarter ended 09-30-19 $ 186,263 $ 186,263 Quarter 09-30-19 equity method Income (Loss) $ 122,863 $ 262,789 $ ( 94,987 ) $ (44,939 ) Sale of trading securities during quarter ended 09-30-19 $ (41,667 ) $ ( 41,667 ) Unrealized gains on trading securities - quarter ended 09-30-19 $ 0 (362,625 ) $ (362,625 ) Balance 09-30-19 $ 3,772,652 $ 682,141 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,898,722 $ 191,789 $ 120,708 $ 0 $ 120,708 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Investments made during quarter ended 12-31-19 $ 392,226 $ 262,414 $ 129,812 Quarter 12-31-19 equity method Income (Loss) $ (178,164 ) $ ( 75,220 ) $ (23,865 ) $ ( 79,079 ) Reversal of Equity method Loss for 2019 $ 272,285 $ 125,143 $ 147,142 Impairment of investment in 2019 $ (3,175,420 ) $ (869,335 ) $ (2,306,085 ) $ 0 Loss on disposition of investment $ (389,664 ) $ (389,664 ) Sale of trading securities during quarter ended 12-31-19 $ 0 $ ( 17,760 ) $ ( 17,760 ) Unrealized gains on trading securities - quarter ended 12-31-19 $ 0 (75,545 ) $ ( 75,545 ) Balance 12-31-19 $ 693,915 $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 27,403 $ 0 $ 27,403 Equity Loss for Quarter ended 03-31-20 126,845 126,845 Recognize Joint venture liabilities per JV agreement 03-31-20 394,848 394,848 Impairment of Equity Loss for Quarter ended 03-31-20 (521,692 ) (521,692 ) Unrealized gains on trading securities - quarter ended 03-31-19 (13,945 ) $ ( 13,945 ) Balance 03-31-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 13,458 $ 0 $ 13,458 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Equity Loss for Quarter ended 06-30-20 (7,048 ) (7,048 ) Impairment of Equity Loss for Quarter ended 06-30-20 7,048 7,048 Sales of of trading securities - quarter ended 06-30-20 (13,458 ) $ ( 13,458 ) Balance 06-30-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 $ 0 Global Hemp Group trading securities issued 650,000 $ 650,000 $ 185,000 $ 185,000 Investment in Cannabis Global 0 Balance 09-30-20 $ 1,343,915 $ 0 $ 650,000 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 185,000 $ 185,000 $ 0 Unrealized gain on Global Hemp Group securities - 4th Quarter 2020 $ 54,064 $ 54,064 Unrealized gains on Cannabis Global Inc securities - 4th Quarter 2020 208,086 $ 208,086 Balance 12-31-20 $ 1,552,001 $ 0 $ 858,086 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 239,064 $ 239,064 $ 0 The following table indicates the amount of debt the Company recorded quarter to quarter as a result of its joint venture investments: Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Quarter 03-31-17 loan borrowings 1,500,000 1,500,000 Quarter 06-30-17 loan activity Quarter 09-30-17 loan borrowings 725,000 725,000 Quarter 12-31-17 loan repayments (330,445 ) (330,445 ) General operational expense 172,856 172,856 Balances as of 12/31/17 (a) 2,067,411 0 0 0 394,555 1,500,000 0 0 0 172,856 Quarter 03-31-18 loan borrowings (payments) 376,472 447,430 (70,958 ) Quarter 06-30-18 cancellation of JV debt obligation (1,500,000 ) (1,500,000 ) Quarter 06-30-18 loan repayments (101,898 ) (101,898 ) Quarter 09-30-18 loan activity 0 Quarter 12-31-18 loan borrowings 580,425 580,425 Balance 12-31-18 (b) 1,422,410 1,027,855 0 0 394,555 0 0 0 0 0 Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense Quarter 03-31-19 loan borrowings 649,575 649,575 Quarter 03-31-19 debt conversion to equity (407,192 ) (407,192 ) Balance 03-31-19 © 1,664,793 1,270,238 0 0 394,555 0 0 0 0 0 Quarter 03-31-19 loan borrowings 3,836,220 $ 161,220 $ 2,000,000 $ 0 $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,572,971 ) $ (161,220 ) $ (349,650 ) $ (1,062,101 ) Balance 06-30-19 (d) 3,928,042 1,270,238 0 0 394,555 0 1,650,350 0 0 612,899 Quarter 09-30-19 loan borrowings 582,000 $ 582,000 Quarter 09-30-19 debt conversion to equity (187,615 ) $ (187,615 ) Balance 09-30-19 (e) 4,322,427 1,270,238 0 0 394,555 0 1,650,350 0 0 1,007,284 Quarter 12-31-19 loan borrowings 2,989,378 $ 262,414 $ 596,784 $ 4,221 $ 2,125,959 Impairment of investment in 2019 (4,083,349 ) $ (1,532,652 ) $ (394,555 ) $ (2,156,142 ) Loss on settlement of debt in 2019 50,093 $ 50,093 Adjustment to reclassify amount to accrued liabilities (85,000 ) $ (85,000 ) Balance 12-31-19 (f) $ 3,193,548 $ (0 ) $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 4,221 $ 0 $ 3,133,243 Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense Quarter 03-31-20 loan borrowings $ 441,638 $ 441,638 Quarter 03-31-20 debt conversion to equity $ (619,000 ) $ (619,000 ) Recognize Joint venture liabilities per JV agreement 03-31-20 $ 394,848 $ 394,848 Quarter 03-31-20 Debt Discount adjustments $ 24,138 $ 24,138 Balance 03-31-20 (g) $ 3,435,172 $ 394,848 $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 28,359 $ 0 $ 2,955,881 Quarter 06-30-20 loan borrowings, net $ 65,091 $ 65,091 Quarter 06-30-20 debt conversion to equity ($ 727,118 ) $ (727,118 ) Quarter 06-30-20 reclass of liability $ 83,647 $ 83,647 Quarter 06-30-20 Debt Discount adjustments $ 405,746 $ (27,715 ) $ 433,461 Balance 06-30-20 (h) $ 3,262,538 $ 478,495 $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 65,735 $ 0 $ 2,662,224 Quarter 09-30-20 debt conversion to equity $ (606,472 ) $ (56,085 ) $ (65,735 ) $ (484,652 ) Debt Settlement during Q3 2020 $ (474,495 ) $ (474,495 ) Balance 09-30-20 (i) $ 2,181,571 $ 4,000 $ 0 $ 0 $ 0 $ 0 ($ 0 ) $ 0 $ 0 $ 2,177,572 Quarter 12-31-20 loan borrowings, net $ 309,675 $ 309,675 Quarter 12-31-20 Debt Discount adjustments $ (71,271 ) $ (71,271 ) Quarter 12-31-20 debt conversion to equity $ (993,081 ) $ (993,081 ) Balance 12-31-20 (j) $ 1,426,894 $ 4,000 $ 0 $ 0 $ 0 $ 0 ($ 0 ) $ 0 $ 0 $ 1,422,895

Convertible Note Payable

Convertible Note Payable	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Convertible Note Payable	NOTE 5 – CONVERTIBLE NOTES PAYABLE During the year ended December 31, 2020 and 2019, the Company issued an aggregate of 2,241,141,195 and 9,251,217 shares of its common stock in settlement of the issued convertible notes payable and accrued interest. For the years ended December 31, 2020 and 2019, the Company recorded amortization of debt discounts of $1,658,395 and $2,906,843, respectively, as a charge to interest expense. Convertible notes payable are comprised of the following: 2020 2019 Convertible note payable – Power Up Lending Group $ 35,000 $ 294 Convertible note payable – Crown Bridge Partners $ 172,500 $ 110,000 Convertible note payable – Odyssey Funding LLC $ — $ 250,000 Convertible note payable – Paladin Advisors LLC $ — $ 75,000 Convertible note payable- GS Capital Partners LLC $ 143,500 $ 173,000 Convertible note payable – Natural Plant Extract $ — $ 56,085 Convertible note payable – Robert L. Hymers III $ 70,000 $ 96,553 Convertible note payable – Geneva Roth $ 33,500 $ — Convertible note payable – Dutchess Capital Partners $ 10,000 $ — Convertible note payable – Redstart HLDGS $ 109,000 $ — Convertible note payable – GW Holdings $ 98,175 $ — Convertible notes payable-St George-due Dec 31,2020 and 2019 $ 1,160,726 $ 2,947,890 Total $ 1,832,401 $ 3,708,822 Less debt discounts $ (405,507 ) $ (808,980 ) Net $ 1,426,894 $ 2,899,842 Less current portion $ (1,426,894 ) $ (2,899,842 ) Long term portion $ — $ — Convertible notes payable-Power Up Lending From July 1 through September 12, 2019, the Company issued four convertible promissory notes in the aggregate principal amount of $294,000 to Power Up Lending (“Power Up”). The promissory notes bear interest at 10% per annum, are due one year from the respective issuance date and include an original issuance discount (“OID”) in aggregate of $12,000. Interest shall accrue from the issuance date, but interest shall not become payable until the notes becomes payable. The notes are convertible at any time at a conversion rate equal to 61% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $33,542 is being amortized to interest expense over the respective terms of the notes. The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note. As of December 31, 2020, the Company owed an aggregate of $35,000 of principal and $1,167 of accrued interest on these convertible promissory notes. Convertible notes payable-Crown Bridge Partners From October 1 through December 31, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $225,000 to Crown Bridge Partners LLC (“Crown Bridge”). The promissory notes bear interest at 10% per annum, are due one year from the respective issuance date and include an original issuance discount (“OID”) in aggregate of $22,500. Interest shall accrue from the issuance date, but interest shall not become payable until the notes becomes payable. The notes are convertible at any time at a conversion rate equal to 60% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $78,056 is being amortized to interest expense over the respective terms of the notes. The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note. As of December 31, 2020, the Company owed an aggregate of $172,500 of principal and $6,500 of accrued interest on these convertible promissory notes. Convertible notes payable-Odyssey Funding LLC On October 30, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $250,000 to Odyssey Funding LLC (“Odyssey”). The promissory notes bear interest at 12% per annum, are due one year from the respective issuance date and include an original issuance discount (“OID”) in aggregate of $0. Interest shall accrue from the issuance date, but interest shall not become payable until the notes becomes payable. The notes are convertible at any time at a conversion rate equal to 55% the average of the two lowest trading prices of the Common Stock as reported on the National Quotations Bureau OTC market exchange which the Company's shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company or its transfer agent after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price). If the shares have not been delivered within 3 business days, the Notice of Conversion may be rescinded. Such conversion shall be effectuated by the Company delivering the shares of Common Stock to the Holder within 3 business days of receipt by the Company of the Notice of Conversion. Accrued but unpaid interest shall be subject to conversion. No fractional shares or scrip representing fractions of shares will be issued on conversion, but the number of shares issuable shall be rounded to the nearest whole share. The Company agrees to honor all conversions submitted pending this increase. In the event the Company experiences a DTC "Chill" on its shares, the conversion price shall be decreased to 45% instead of 55% while that "Chill" is in effect. In no event shall the Holder be allowed to effect a conversion if such conversion, along with all other shares of Company Common Stock beneficially owned by the Holder and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company (which may be increased up to 9.9% upon 60 days' prior written notice by the Investor). As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount Convertible notes payable-Paladin Advisors LLC On October 23, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $75,000 to Paladin Advisors, LLC (“Paladin”). The promissory notes bear interest at 8% per anum, and is due six months from the respective issuance date of the note along with accrued and unpaid interest. Principal and interest to be payable as provided below on that date which is six months from the date of issuance (the “Maturity Date”). All payments due hereunder (to the extent not converted into common stock, $0.001 par value per share (the “Common Stock”) in accordance with the terms of this agreement and shall be made in lawful money of the United States of America. All payments shall be made at such address as the Holder shall hereafter give to the Company by written notice made in accordance with the provisions of this Note. Whenever any amount expressed to be due by the terms of this Note is due on any day which is not a business day, the same shall instead be due on the next succeeding day which is a business day and, in the case of any interest payment date which is not the date on which this Note is paid in full, the extension of the due date thereof shall not be taken into account for purposes of determining the amount of interest due on such date. As used in this Note, the term “business day” shall mean any day other than a Saturday, Sunday or a day on which commercial banks in the city of New York, New York are authorized or required by law or executive order to remain closed. For so long as there remains any amount due hereunder, the Holder shall have the option to convert all or any portion of the unpaid principal amount of this Note, plus accrued interest (together with the unpaid principal amount, the “Converted Amount”), into shares of the Company’s common stock. The conversion price (the “Conversion Price”) shall be equal to a forty-five percent (45%) discount to the lowest closing bid of the previous ten (10) day trading period, ending on the business day before a Notice of Conversion is delivered to the Company. The number of shares of Common Stock into which the Converted Amount shall be convertible (the “Conversion Shares”) shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. For the purposes of this Section 4(a), a conversion shall be deemed to occur on the date that the Company receives an executed copy of the Conversion Notice. The aggregate debt discount of $0 is being amortized to interest expense over the respective terms of the notes. As of December 31, 2020, the Company owed an aggregate of $0 of principal and $0 of accrued interest on these convertible promissory notes. Convertible notes payable-GS Capital Partners LLC On December 19, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $173,000 to GS Capital Partners LLC (“GS Capital”). The promissory notes bear interest at 10% per annum and is due one year from the respective issuance date and include an original issuance discount (“OID”) in aggregate of $15,000. The interest will be paid to the Holder in whose name this Note is registered on the records of the Company regarding registration and transfers of this Note. The principal of, and interest on, this Note are payable at 30 Broad Street, Suite 1201, New York, NY 10004, initially, and if changed, last appearing on the records of the Company as designated in writing by the Holder hereof from time to time. The Company will pay each interest payment and the outstanding principal due upon this Note before or on the Maturity Date, less any amounts required by law to be deducted or withheld, to the Holder of this Note by check or wire transfer addressed to such Holder at the last address appearing on the records of the Company. The forwarding of such check or wire transfer shall constitute a payment of outstanding principal hereunder and shall satisfy and discharge the liability for principal on this Note to the extent of the sum represented by such check or wire transfer. The Holder of this Note is entitled, at its option, at any time after cash payment, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock (the "Common Stock") at a price ("Conversion Price") for each share of Common Stock equal to 62% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTC Marketplace exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company or its transfer agent after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price). If the shares have not been delivered within 3 business days, the Notice of Conversion may be rescinded. Such conversion shall be effectuated by the Company delivering the shares of Common Stock to the Holder within 3 business days of receipt by the Company of the Notice of Conversion. Accrued but unpaid interest shall be subject to conversion. No fractional shares or scrip representing fractions of shares will be issued on conversion, but the number of shares issuable shall be rounded to the nearest whole share. To the extent the Conversion Price of the Company’s Common Stock closes below the par value per share, the Company will take all steps necessary to solicit the consent of the stockholders to reduce the par value to the lowest value possible under law. The Company agrees to honor all conversions submitted pending this increase. In the event the Company experiences a DTC “Chill” on its shares, the Conversion Price shall be decreased to 52% instead of 62% while that “Chill” is in effect. In no event shall the Holder be allowed to effect a conversion if such conversion, along with all other shares of Company Common Stock beneficially owned by the Holder and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company (which may be increased up to 9.9% upon 60 days’ prior written notice by the Investor). As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $92,396 is being amortized to interest expense over the respective terms of the notes. As of December 31, 2020, the Company owed an aggregate of $143,500 of principal and $2,789 of accrued interest on these convertible promissory notes. Convertible notes payable-St George Investments Effective November 1, 2017, the Company issued a secured convertible promissory note in aggregate of $601,420 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on September 10, 2018 and includes an original issue discount (“OID”) of $59,220. The promissory note was funded on November 11, 2017 for $542,200, net of OID and transaction costs. As of September 30, 2019, the Company owed $417,890 of principal and $38,378 of accrued interest on this convertible promissory note. As of September 30, 2019, this note was in default, but the lender has not enforced the default interest rate. Effective December 20, 2017, the Company issued a secured convertible promissory note in aggregate of $1,655,000 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on October 27, 2018 and includes an original issue discount (“OID”) of $155,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. The promissory note was funded in nine tranches of $300,000; $200,000; $200,000; $400,000; $75,000; $150,000; $85,000; $120,000 and $70,000, resulting in aggregate net proceeds of $1,500,000. The Company received aggregate net proceeds of $1,200,000 and $300,000 during the years ended December 31, 2018 and 2017, respectively. As an investment incentive, the Company issued 1,100,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company. On November 5, 2018, $250,000 of principal and accrued interest was assigned to John Fife as an individual with all the terms and conditions of the original note issued to St George. On March 21, 2019, $150,959 of principal and $4,963 of accrued interest along with $160,454 of derivative liabilities valued as of the respective conversion date were converted into 394,460 shares of common stock. Effective August 28, 2018, the Company issued a secured convertible promissory note in aggregate of $1,128,518 (includes overfunding of $23,518) to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on June 30, 2019 and includes an original issue discount (“OID”) of $100,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the year ended December 31, 2018, the Company received aggregate net proceeds of $825,000. During the nine months ended September 30, 2019, an additional $218,518 was funded under this note resulting in net proceeds of $198,518. As an investment incentive, the Company issued 750,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $1,588,493. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of each tranche of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. As of the aggregate debt discount of $1,114,698 is being amortized to interest expense over the respective term of each tranche. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. Effective January 29, 2019, the Company issued a secured convertible promissory note in aggregate of $2,205,000 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, is due upon maturity on December 5, 2019 and includes an original issue discount (“OID”) of $200,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the nine months ended September 30, 2019, the promissory note was funded in eight tranches totaling $1,406,482 resulting in aggregate net proceeds of $1,276,482 under this note. As an investment incentive, the Company issued 1,500,000 5-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $999,838. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of each tranche of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. Effective March 25, 2019, the Company issued a secured convertible promissory note in the amount of $580,000 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, is due upon maturity on January 24, 2020 and includes an original issue discount (“OID”) of $75,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the nine months ended September 30, 2019, the promissory note was funded in the amount of $580,000 resulting in net proceeds of $500,000 under this note. As an investment incentive, the Company issued 375,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $258,701. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $483,966 is being amortized to interest expense over the term of the note. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. . In December 2020, the Company entered into two convertible promissory notes in the aggregate amount of $160,000 of principal with an Bucktown Capital LLC, entity controlled by the owners of St. George. The Company received net proceeds of $150,000. The notes mature in December 2020 and bear interest at 8% or 22% in the event of default. The notes are convertible at the lender’s option at any time at a fixed price of $0.002 per common share, subject to normal adjustment for common stock splits. As of December 31, 2020, the Company owed $1,160,726 of principal and $349,458 of accrued interest on the above convertible promissory notes. Convertible notes payable - Robert L. Hymers III On December 23, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $96,552 to Robert L. Hymers III (“Hymers”) in satisfaction of funds owed to Mr. Hymers from his consulting contract with the Company for past services rendered and completed. The promissory notes bear interest at 10% per anum, and is due six months from the respective issuance date of the note along with accrued and unpaid interest. Principal and interest to be payable as provided below on that date which is six months from the date of issuance (the “Maturity Date”). All payments due hereunder (to the extent not converted into common stock, $0.001 par value per share (the “Common Stock”) in accordance with the terms of this agreement and shall be made in lawful money of the United States of America. All payments shall be made at such address as the Holder shall hereafter give to the Company by written notice made in accordance with the provisions of this Note. Whenever any amount expressed to be due by the terms of this Note is due on any day which is not a business day, the same shall instead be due on the next succeeding day which is a business day and, in the case of any interest payment date which is not the date on which this Note is paid in full, the extension of the due date thereof shall not be taken into account for purposes of determining the amount of interest due on such date. As used in this Note, the term “business day” shall mean any day other than a Saturday, Sunday or a day on which commercial banks in the city of New York, New York are authorized or required by law or executive order to remain closed. For so long as there remains any amount due hereunder, the Holder shall have the option to convert all or any portion of the unpaid principal amount of this Note, plus accrued interest (together with the unpaid principal amount, the “Converted Amount”), into shares of the Company’s common stock. The conversion price (the “Conversion Price”) shall be equal to a fifty percent (50%) discount to the lowest closing bid of the previous fifteen (15) day trading period, ending on the business day before a Notice of Conversion is delivered to the Company. The number of shares of Common Stock into which the Converted Amount shall be convertible (the “Conversion Shares”) shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. A conversion shall be deemed to occur on the date that the Company receives an executed copy of the Conversion Notice. The aggregate debt discount of $46,666 is being amortized to interest expense over the respective terms of the notes. As of December 31, 2020, the Company owed an aggregate of $70,000 of principal and $1,005 of accrued interest on these convertible promissory notes. The derivative liability at December 31, 2020 associated with this convertible note was $149,067. Convertible notes payable – Natural Plant Extract On April 15, 2019, we entered into a joint venture with Natural Plant Extract of California, Inc., and subsidiaries, to operate a licensed psychoactive cannabis distribution service in California. California legalized THC psychoactive cannabis for medicinal and recreational use on January 1, 2018. On February 3, 2020, we terminated the joint venture. The Original Material Definitive Agreement Pursuant to the original material definitive agreement, we agreed to acquire twenty percent (equal to 200,000) of NPE’s authorized shares in exchange for our payment of $2,000,000 and $1,000,000 worth of our restricted common stock. We agreed to form a joint venture with NPE incorporated in California under the name “Viva Buds, Inc.” (“Viva Buds”) for the purpose of operating a California licensed cannabis distribution business pursuant to California law legalizing THC psychoactive cannabis for recreational and medicinal use. Our payment obligations were governed by a stock purchase agreement which required us to make the following payments: a. Deposit of $350,000 within 5 days of the execution of the material definitive agreement; b. Deposit of $250,000 payable within 30 days; c. Deposit of $400,000 within 60 days; d. Deposit of $500,000 within 75 days; e. Deposit of $500,000 within 90 days We made our initial payment pursuant to this schedule, but otherwise failed to comply with the payment schedule and we were in breach of contract. Settlement and Release of All Claims Agreement On February 3, 2020, the Company and NPE entered into a settlement and release of all claims agreement. In exchange for a complete release of all claims, the Company and NPE (1) agreed to reduce our interest in NPE from 20% to 5%; (2) we agreed to pay NPE a total of $85,000 as follows: $35,000 concurrent with the execution of the Settlement and Release of All Claims Agreement, and $25,000 no later than the 5th calendar day for each of the two months following execution of Settlement and Release of All Claims Agreement; and, (3) to retire the balance of our original valuation obligation from the material definitive agreement, representing a shortfall of $56,085, in a convertible promissory note, with terms allowing NPE to convert the note into common stock of MCOA at a 50% discount to the closing price of MCOA’s common stock as of the maturity date. As of the date of this filing, the Company satisfied its payment obligations under the settlement agreement. Summary: The Company has identified the embedded derivatives related to the above described notes and warrants. These embedded derivatives included certain conversion and reset features. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date of the note and to fair value as of each subsequent reporting date. For the year ended December 31, 2020 and 2019, the Company recorded a loss on the change in fair value of derivative liabilities of $4,698,072 and $2,123,570, respectively. For the years ended December 31, 2020 and 2019, the Company recorded amortization of debt discounts of $1,658,395 and $2,906,843, respectively, as a charge to interest expense, respectively. At December 31, 2020, the Company determined the aggregate fair values of $4,426,057 of embedded derivatives. The fair values were determined using a binomial model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 164.49% to 278.82%, (3) weighted average risk-free interest rate of 0.09% to 0.17%, (4) expected life of 0.5 years to 2.6 years, and (5) estimated fair value of the Company's common stock from $0.0041 per share.

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Derivative Liabilities	NOTE 6 – DERIVATIVE LIABILITIES As described in Notes 4 and 7, the Company issued convertible notes and warrants that contained conversion features and a reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to fair value as of each subsequent reporting date. If an embedded conversion option in a convertible debt instrument no longer meets the bifurcation criteria in this Subtopic, an issuer shall account for the previously bifurcated conversion option by reclassifying the carrying amount of the liability for the conversion option (that is, its fair value on the date of reclassification) to shareholders' equity. Any debt discount recognized when the conversion option was bifurcated from the convertible debt instrument shall continue to be amortized.

Stockholders' Deficit

Stockholders' Deficit	12 Months Ended
	Dec. 31, 2020
Stockholders Deficit
Stockholders' Deficit	NOTE 7 – STOCKHOLDERS’ DEFICIT Preferred stock The Company is authorized to issue 10,000,000 shares of $0.001 par value preferred stock as of December 31, 2020 and December 31, 2019. As of December 31, 2020, and 2019, the Company has designated and issued 10,000,000 shares of Class A Preferred Stock. Each share of Class A Preferred Stock is entitled to 100 votes on all matters submitted to a vote to the stockholders of the Company, does not have conversion, dividend or distribution upon liquidation rights. On November 9, 2020, the Company issued 2,000,000 shares of its Class B Preferred Common Stock to Jesus Quintero. The Class B Preferred Stock carries a voting preference of One Thousand (1,000) times that number of votes on all matters submitted to the shareholders that is equal to the number of shares of Common Stock (rounded to the nearest whole number), at the record date for the determination of the shareholders entitled to vote on such matters or, if no such record date is established, at the date such vote is taken or any written consent of such shareholders is affected. The issuance constitutes a change of control of the Company, as the voting preference of the issued Class B Preferred Stock provides Mr. Quintero with the right to control a majority of the votes of shareholders eligible to cast votes on any matter brought before the stockholders. The Class B shares were valued at $2,229,027 and recognized as stock-based compensation expense during the year ended December 31, 2020. As of December 31, 2020 and 2019, there were 2,000,000 shares of Class B Preferred Stock outstanding. The Class B Preferred Stock is not convertible into common shares. Common stock The Company is authorized to issue 15,000,000,000 shares of $0.001 par value common stock as of December 31, 2020 and 2019. As of December 31, 2020, and 2019, the Company had 3,136,774,861 and 77,958,081, respectively, common shares issued and outstanding. In 2020, the Company issued an aggregate of 217,396,427 of its common stock for services rendered with an estimated fair value of $785,861. In 2020, the Company issued an aggregate of 2,291,141,317 shares of its common stock in settlement of convertible notes payable and accrued interest with an estimated fair value of $3,916,940. In 2020, the Company issued an aggregate of 21,276,596 shares of its common stock in conversion of related party notes payable with an estimated fair value of $50,000. In 2020, the Company issued an aggregate of 51,054,211 common shares of its common stock in exchange for exercise of warrants on a cashless basis. In 2020, the Company sold shares 268,679,513 shares of its common stock with an estimated value of $478,685. In 2020, the Company issued 205,582,494 shares of its common stock with an estimated value of $762,723 to settle liabilities. In 2020, the Company issued an aggregate of 3,677,889 common shares in settlement of a legal cases with an estimated fair value of $956,251. In 2020, the Company issued an aggregate of 8,333 common shares to settle amounts previously accrued with an estimated value of $6,700. On September 3, 2019, the Company completed a 1 for 60 reverse stock-split of its common stock. In 2019, the Company issued an aggregate of 141,669 shares of its common stock in settled amounts previously accrued with an estimated fair value of $193,800. In 2019, the Company issued an aggregate of 18,510,381 shares of its common stock for services rendered with an estimated fair value of $3,293,688. In 2019, the Company issued an aggregate of 9,251,217 shares of its common stock in settlement of convertible notes payable and accrued interest with an estimated fair value of $3,388,774. In 2019, the Company issued an aggregate of 1,000,000 shares of its common stock in issuance of warrants and BCF with convertible debt with an estimated fair value of $856,717. In 2019, the Company issued an aggregate of 1,220,856 shares of its common stock in conversion of related party notes payable with an estimated fair value of $1,182,415. In 2019, the Company issued an aggregate of 1,653,175 common shares of its common stock in exchange for exercise of warrants on a cashless basis. In 2019, the Company sold shares 222,221 shares of its common stock with an estimated value of $65,000. In 2019, the Company issued an aggregate of 2,082,398 common shares in settlement of a legal cases with an estimated fair value of $541,424. In 2019, the Company issued an aggregate of 2,222,047 common shares in settlement of a for investments in joint ventures with an estimated fair value of $1,219,040. Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Binomial Option Pricing Model with a volatility figure derived from using the Company’s historical stock prices. Management determined this assumption to be a more accurate indicator of value. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla" options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the number of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period. The following table summarizes the stock option activity for the years ended December 31, 2020 and 2019: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2019 16,666,667 $ 0.30 7.76 $ 15,400,000 Granted — Forfeitures or expirations — Outstanding at December 31, 2020 16,666,667 $ 0.30 6.76 $ 15,296,667 Granted — Forfeitures or expirations (16,666,667 ) 0.30 Outstanding at December 31, 2020 0 (1) $ — — — Exercisable at December 31, 2020 0 (1) $ — — $ — (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option. The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the Company’s stock price of $0 and $0 as of December 31, 2020 and 2019, respectively, which would have been received by the option holders had those option holders exercised their options as of that date. The following table presents information related to stock options at December 31, 2020 (1) Options Outstanding (1) Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ - - - - The stock-based compensation expense related to option grants was $0 and $0 during the years ended December 31, 2020 and 2019, respectively. (1) Warrants The following table summarizes the stock warrant activity for the two years ended December 31, 2020: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2018 1,847,447 $ 1.98 Granted 2,370,298 1.78 Exercised (192,521 ) 1.80 Forfeitures or expirations (14,113,000 ) $ 1.98 Outstanding at December 31, 2019 4,011,111 2.15 Granted 6,980,769 0.01 Exercised (192,521 ) 1.78 Increase due to reset provision 322,906,286 0.0004 Exercised (40,843,463 ) 0.0027 Forfeitures or expirations — Outstanding at December 31, 2020 293,054,702 $ 0.0011 2.2 $ 1,023,306 Exercisable at December 31, 2020 293,054,702 $ 0.0011 2.27 $ 1,023,306 Certain warrants issued to debt holders have reset provisions whereby upon subsequent issuances of common stock at a price below the current exercise price, the number of warrants increase and the exercise price is reduced to the new price. The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price less than the Company’s stock price of $0.004 and $0.07 as of December 31, 2020 and 2019, respectively, which would have been received by the warrant holders had those option holders exercised their warrants as of that date.

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurement	NOTE 8 — FAIR VALUE MEASUREMENT The Company adopted the provisions of Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) on January 1, 2008. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. Upon adoption of ASC 825-10, there was no cumulative effect adjustment to beginning retained earnings and no impact on the financial statements. The carrying value of the Company’s cash and cash equivalents, accounts receivable, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of December 31, 2020, and 2019, the Company did not have any items that would be classified as level 1 or 2 disclosures. The Company recognizes its derivative liabilities as level 3 and values its derivatives using the methods discussed in note 6. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed in Notes 4 and 5 are that of volatility and market price of the underlying common stock of the Company. As of December 31, 2020, and 2019, the Company did not have any derivative instruments that were designated as hedges. The combined derivative and warrant liability as of December 31, 2020 and 2019, in the amounts of $4,426,057 and $5,693,071 respectively, have a level 3 classification. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the two years ended December 31, 2020: The derivative liabilities as of December 31, 2020 and 2019, in the amount of $4,426,057 and $5,693,071, respectively, have a level 3 classification. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the year ended December 31, 2020: Debt Derivative Balance, December 31, 2019 $ 5,693,071 Increase resulting from initial issuances of additional convertible notes payable 1,714,442 Decreases resulting from conversion or payoff of convertible notes payable (7,679,528 ) Loss due to change in fair value included in earnings 4,698,072 Balance, December 31, 2020 $ 4,426,057 Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. During the year ended December 31, 2020, the Company’s stock price decreased significantly from initial valuations. As the stock price decreases for each of the related derivative instruments, the value to the holder of the instrument generally decreases. Stock price is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 9 — RELATED PARTY TRANSACTIONS The Company’s current officers and stockholders advanced funds to the Company for travel related and working capital purposes. As of December 31, 2020, and 2019, there were no related party advances outstanding. As of December 31, 2020 and 2019, accrued compensation due officers and executives included as accrued compensation was $79,214 and $4,875, respectively. For the years ended December 31, 2020 and 2019, the Company had sales to related parties of $13,069 and $21,157, respectively. During the year ended December 31, 2020, the Company issued 2,000,000 shares of Class B Preferred Stock to the Company’s CEO that were valued at $2,229,027. See Note 7.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 10 — COMMITMENTS AND CONTINGENCIES Employment contracts On February 3, 2020, we entered into an executive employment agreement with Jesus Quintero, our CEO and CFO providing for gross salary of $15,000 monthly, consisting of $12,000 in cash and $3,000 worth of our common stock valued on the closing price of our common stock on the last trading day of each month. On February 28, 2020, the Company entered into executive contracts with its directors Edward Manolos and Themistocles Psomiadis. The agreements are for a term lasting from the effective date until the earlier of the date of the next annual or special stockholders meeting called for the purposes of electing directors, and the earliest of the following to occur: (a) the death of the Director; (b) the termination of the Director from his membership on the Board by the mutual agreement of the Company and the Director; (c) the removal of the Director from the Board by the majority stockholders of the Company; and (d) the resignation by the Director from the Board. Mr. Psomiadis and Mr. Manolos’ 2020 contracts provide for payments of $5,000 quarterly. Operating lease To evaluate the impact on adoption of ASC842 – Leases, on the accounting treatment for leasing of real office property referred to as the “Premises”. The premises is located in Escondido, CA. On July 1, 2019, the Company entered into a lease extension agreement for its single operating lease, whereby the Company extended its office lease Escondido, California, in for two year. The extension period commenced on June 30, 2020 and will expire on June 30, 2021 at a base monthly lease rate of $1,308.88 per month through June 30, 2020, and $1,348.14 to June 30, 2021. To evaluate the impact on adoption of ASC842 – Leases, on the accounting treatment for leasing of real office property referred to as the “Premises”. The premises is located in Escondido, CA. The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. The Company used an estimated incremental borrowing rate of 10% to estimate the present value of the right of use liability. The Company has right-of-use assets of $7,858 and operating lease liabilities of $7,858 as of December 31, 2020. Operating lease expense for the year ended December 31, 2020 was $51,526. The Company had cash used in operating activities related to leases of $29,931 during the year ended December 31, 2020. The lease has a remaining term of six months. The following table provides the maturities of lease liabilities at December 31, 2020: Maturity of Lease Liabilities at December 31, 2020 2020 $ — 2021 8,089 2021 and thereafter — — Total future undiscounted lease payments 8,089 Less: Interest (231 ) Present value of lease liabilities $ 7,858 Minimum lease payments under the Company’s operating lease under ASC 842 for 2021 is $7,858. Litigation The Company is subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material adverse effect on its financial position, results of operations or liquidity. Bougainville Ventures Background On March 16, 2017, we entered into a joint venture agreement with Bougainville Ventures, Inc., a Canadian corporation. The purpose of the joint venture was for the Company and Bougainville to jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville’s high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a I502 Tier 3 license holder to grow cannabis on the site; provide technical and management services and resources including, but not limited to: sales and marketing, agricultural procedures, operations security and monitoring, processing and delivery, branding, capital resources and financial management; and, (iv) optimize collaborative business opportunities. The Company and Bougainville agreed to operate through a Washington State Limited Liability Company, and BV-MCOA Management, LLC was organized in the State of Washington on May 16, 2017. As our contribution to the joint venture, the Company committed to raise not less than $1 million dollars to fund joint venture operations based upon a funding schedule. The Company also committed to providing branding and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies directly tailored to the cannabis industry. The Company and Bougainville's agreement provided that funding provided by the Company would go, in part, towards the joint venture’s ultimate purchase of the land consisting of a one-acre parcel located in Okanogan County, Washington, for joint venture operations. As disclosed on Form 8-K on December 11, 2017, the Company did not comply with the funding schedule for the joint venture. On November 6, 2017, the Company and Bougainville amended the joint venture agreement to reduce the amount of the Company's commitment to $800,000 and also required the Company to issue Bougainville 15 million shares of the Company's restricted common stock. The Company completed its payments pursuant to the amended agreement on November 7, 2017, and on November 9, 2017, issued to Bougainville 15 million shares of restricted common stock. The amended agreement provided that Bougainville would deed the real property to the joint venture within thirty days of its receipt of payment. Thereafter, the Company determined that Bougainville had no ownership interest in the property in Washington State, but rather was a party to a purchase agreement for real property that was in breach for non-payment. Bougainville also did not possess an agreement with a Tier 3 I502 license holder to grow Marijuana on the property. Nonetheless, as a result of funding arranged for by the Company, Bougainville and an unrelated third party, Green Ventures Capital Corp., purchased the land. The land is currently pending the payment of delinquent property taxes that would allow for the Okanogan County Assessor to sub-divide the property, so that the appropriate portion could be deeded to the joint venture. Although Bougainville represented it would pay the delinquent taxes, it has not. To date, the property has not been deeded to the joint venture. To clarify the respective contributions and roles of the parties, the Company also offered to enter into good faith negotiations to revise and restate the joint venture agreement with Bougainville. The Company diligently attempted to communicate with Bougainville in good faith to accomplish a revised and restated joint venture agreement, and efforts towards satisfying the conditions to complete the subdivision of the land by the Okanogan County Assessor. However, Bougainville failed to cooperate or communicate with the Company in good faith, and failed to pay the delinquent taxes on the real property that would allow for sub-division and the deeding of the real property to the joint venture. Company Determines to File Suit. On August 10, 2018, the Company advised its independent auditor that Bougainville did not cooperate or communicate with the Company regarding its requests for information concerning the audit of Bougainville’s receipt and expenditures of funds contributed by the Company in the joint venture agreement. Bougainville had a material obligation to do so under the joint venture agreement. The Company believes that some of the funds it paid to Bougainville were misappropriated and that there was self-dealing with respect to those funds. Additionally, the Company believes that Bougainville misrepresented material facts in the joint venture agreement, as amended, including, but not limited to, Bougainville’s representations that: (i) it had an ownership interest in real property that was to be deeded to the joint venture; (ii) it had an agreement with a Tier 3 # I502 cannabis license holder to grow cannabis on the real property; and, (iii) that clear title to the real property associated with the Tier 3 # I502 license would be deeded to the joint venture thirty days after the Company made its final funding contribution. As a result, on September 20, 2018, the Company filed suit against Bougainville Ventures, Inc., BV-MCOA Management, LLC, Andy Jagpal, Richard Cindric, et al. in Okanogan County Washington Superior Court, case number 18-2- 0045324. The Company’s complaint seeks legal and equitable relief for breach of contract, fraud, breach of fiduciary duty, conversion, recession of the joint venture agreement, an accounting, quiet title to real property in the name of the Company, for the appointment of a receiver, the return to treasury of 15 million shares issued to Bougainville, and, for treble damages pursuant to the Consumer Protection Act in Washington State. The registrant has filed a lis pendens on the real property. The case is currently in litigation. Caren Glasser On March 2, 2020, Caren Glasser filed a request for arbitration against the Company alleging non-payment for past due compensation. The case was filed in the in the American Arbitration Association under Case no. 01-20-0000-6290. The Company and Ms. Glasser agreed to settle her dispute on May 7, 2020. The settlement agreement obligates the Company to pay Ms. Glasser $24,000 thirty days after Ms. Glasser executes the agreement, consistent with the Older Workers Benefit Protection Act (29 U.S.C. § 626(f). The Company made this payment and the case concluded.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 11 – INCOME TAXES As of December 31, 2020, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $86,309,595, expiring in the year 2038, that may be used to offset future taxable income, but could be limited under Section 382. The Company has provided a valuation reserve against the full amount of the net operating loss benefit, since in the opinion of management based upon the earnings history of the Company; it is more likely than not that the benefits will not be realized. Due to possible significant changes in the Company's ownership, the future use of its existing net operating losses may be limited. All or portion of the remaining valuation allowance may be reduced in future years based on an assessment of earnings sufficient to fully utilize these potential tax benefits. We have adopted the provisions of ASC 740-10-25, which provides recognition criteria and a related measurement model for uncertain tax positions taken or expected to be taken in income tax returns. ASC 740-10-25 requires that a position taken or expected to be taken in a tax return be recognized in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. Tax position that meet the more likely than not threshold is then measured using a probability weighted approach recognizing the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company had no tax positions relating to open income tax returns that were considered to be uncertain. We file income tax returns in the U.S. and in the state of California and Utah with varying statutes of limitations. The Company is required to file income tax returns in the U.S. Federal jurisdiction and in California. The Company is no longer subject to income tax examinations by tax authorities for tax years ending before December 31, 2017. The Company’s deferred taxes as of December 31, 2020 and 2019 consist of the following: 2020 2019 Non-Current deferred tax asset: Net operating loss carry-forwards $ 86,309,595 $ 74,164,213 Valuation allowance (86,309,595 ) (74,164,213 ) Net non-current deferred tax asset $ — $ —

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 12 – SUBSEQUENT EVENTS On January 5, 2021, the registrant appointed Tad Mailander as an independent member of its board of directors. On February 26, 2021, the “Company”) entered into a Share Exchange Agreement with Eco Innovation Group, Inc., a Nevada corporation quoted on OTC Markets Pink (“ECOX”), to acquire the number of shares of ECOX’s common stock, par value $0.001, equal in value to $650,000 based on the per-share price of $0.06, in exchange for the number of shares of Company common stock, par value $0.001, equal in value to $650,000 based on the closing price for the trading day immediately preceding the effective date (the “Share Exchange Agreement”). For both parties, the Share Exchange Agreement contains a “true-up” provision requiring the issuance of additional common stock in the event that a decline in the market value of either parties’ common stock should cause the aggregate value of the stock acquired pursuant to the Share Exchange Agreement to fall below $650,000. Complementary to the Share Exchange Agreement, the Company and ECOX entered into a Lock-Up Agreement dated February 26, 2021 (the “Lock-Up Agreement”), providing that the shares of common stock acquired pursuant to the Share Exchange Agreement shall be subject to a lock-up period preventing its sale for a period of 12 months following issuance and limiting the subsequent sale to aggregate maximum sale value of $20,000 per week, or $80,000 per month.

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis and Business Presentation	Basis and business presentation Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc, a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART brand. H Smart, Inc. is also registered with the California Secretary of State as a foreign corporation. On February 1, 2016, the Company formed MCOA CA, Inc., a California corporation as a wholly owned subsidiary to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited, a United Kingdom corporation as a wholly owned subsidiary for the purpose of future expansion into the European market. On May 23, 2018, the Company formed H Smart, LLC in Washington State. On January 21, 2019, the Company converted this entity into a Washington State corporation named H Smart, Inc. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., H Smart, LLC, Hempsmart Limited and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 2020, there were no incomplete contracts. As is more fully discussed below, we are of the opinion that none of our contracts for services or products contain significant financing components that require revenue adjustment under FASB ASC Topic 606.
Identification of Our Contracts with Our Customers	Identification of Our Contracts with Our Customers Contracts included in our application of FASB ASC Topic 606, consist completely of sales contracts between us and our customers that create enforceable rights and obligations. For the year ended December 31, 2019, our sales contracts included the following parties: us, our sales associates and our customers. Our sales contracts were offered by us and our sales associates to our customers directly through our web site. Our sales contracts, and those formalized by our sales associates, are represented by an electronic order form, which contains the contractual elements of offer for sale, acceptance and the provision of consideration consisting of the buyer’s payment, which is concurrent with our delivery of hempSMART™ product. Since our hempSMART™ product sales contracts are consummated upon receipt of the customer’s acceptance of our offer; our concurrent receipt of our customers payment; and, our delivery of the agreed to hempSMART™ product, all parties are equally committed to fulfilling their respective obligations under the sales contracts. Further, the sales contracts specifically identify (1) parties; (2) quantity of hempSMART™ product ordered; (3) price; and, (4) subject, and so each respective party’s rights are identifiable and the payment terms are defined. Since the sales contracts are consummated concurrent with offer, acceptance, payment and delivery of the hempSMART™ product ordered, we recognize revenue and cash flows as the principal from the respective sales contract transactions as they complete. Further, because our sales contracts are offered, accepted and consummated concurrently, our ability to collect revenue is immediate. We receive no payments for agreements that do not qualify as a contract. If customers agree to multiple sales contracts when they are entered into at or near the same time, our policy is to combine those contracts if: (1) the sales contracts are negotiated as a single package; (2) the payment amount of one sales contract is dependent upon another sales contract; (3) our performance obligations of delivering multiple hempSMART™ products can be determined to be part of a single transaction. Since the nature of the entry into and consummation of our sales contracts occur concurrently, there are no changes or modifications to the terms of the sales contracts that would modify the enforceable rights and performance obligations of the parties and that would materially alter the timing of our receipt of revenue from our sales contracts.
Identifying the Performance Obligations in Our Sales Contracts	Identifying the Performance Obligations in Our Sales Contracts In analyzing our sales contracts, our policy is to identify the distinct performance obligations in a sales contract arrangement. In determining our performance obligations under our sales contracts, we consider that the terms and conditions of sales are explicitly outlined in our sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in our contracts, or are highly dependent or highly integrated with other goods in our sales contracts. Thus, our performance obligations are singularly related to our promise to provide the hempSMART™ products upon receipt of payment. We offer an assurance warranty on our hempSMART™ products that allows a customer to return any hempSMART™ products within thirty days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations, since they are electable at the whim of the customer for any reason. However, we do account for returns of purchase prices if made.
Determination of the Price in Our Sales Contracts	Determination of the Price in Our Sales Contracts The transaction prices in our sales contract is the amount of consideration we expect to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. We exclude amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, our sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided.
Allocation of the Transaction Price of Our Sales Contracts	Allocation of the Transaction Price of Our Sales Contracts Our sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, our sales contracts include one performance obligation in each contract. As such, from the outset, we allocate the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which we believe is an accurate representation of what the price is in each transaction.
Recognition of Revenue when the Performance Obligation is Satisfied	Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. The standard defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” (ASC 606-10-20). For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, our single performance obligation sales contracts are singularly related to our promise to provide the hempSMART™ products to the customer upon receipt of payment, which occurs concurrently and when, upon completion, allows us under our revenue recognition policy to realize revenue. Regarding our offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2020 and 2019.
Product Sales	Product Sales Revenue from product sales, including delivery fees, FOB shipping point, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606.
Consulting Services	Consulting Services We also offer professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, we have not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended 2020 and 2019. We intend and expect these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, we intend to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, we will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. We only recognize revenues as we incur and charge billable hours. Because our hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, we are of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue we recognize under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no quantitative adjustments converting from ASC 605 to ASC 606 respecting the timing of our revenue recognition because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and our consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Cash	Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash.
Concentrations of Credit Risk	Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management.
Accounts Receivable	Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2020, and 2019, allowance for doubtful accounts was $0 and $0, respectively.
Inventories	Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs.
Cost of Sales	Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs.
Stock Based Compensation	Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments including stock, stock options and restricted stock awards based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. For non-employees, share-based compensation awards are recorded at either the fair value of the services rendered or the fair value of the share-based payments, whichever is more readily determinable. Stock and restricted stock and option awards are based on the closing price of the stock underlying the awards on the grant date. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2020, and 2019, the number of outstanding stock options to purchase shares of common stock was 0 and 0 shares, respectively. 0 and 0 shares were vested as of December 31, 2020 and 2019, respectively.
Net Loss Per Common Share, Basic And Diluted	Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2020 and 2019 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: 2020 2019 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664 (1)
Property and Equipment	Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years.
Investments	Investments The Company follows Accounting Standards Codification subtopic 321-10, Investments-Equity Securities (“ASC 321-10) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes (See Note 4).
Derivative Financial Instruments	Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2020 and 2019. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short-term notes because they are short term in nature.
Advertising	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $129,504 and $540,474 for the year ended December 31, 2020 and 2019, respectively, as advertising costs.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2020, and 2019, the Company has not recorded any unrecognized tax benefits.
Segment Information	Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 (“ASC 280-10”) establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company’s only material principal operating segment.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.
Adoption of Accounting Standards	Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements.
COVID-19 Impacts on Accounting Policies and Estimates	COVID-19 Impacts on Accounting Policies and Estimates COVID-19 Impacts on Accounting Policies and Estimates In light of the currently unknown ultimate duration and severity of COVID-19, we face a greater degree of uncertainty than normal in making the judgments and estimates needed to apply our significant accounting policies. As COVID-19 continues to develop, we may make changes to these estimates and judgments over time, which could result in meaningful impacts to our financial statements in future periods. As previously reported on Form 8-K filed on March 30, 2020, the Company was unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2019 by the original deadline of March 30, 2020, due to circumstances related to COVID-19 pandemic, specifically: (i) the Southern California area, including the location of the Company’s corporate headquarters, was at one of the epicenters of the coronavirus outbreaks in the United States and the Governor of California had ordered all residents to stay at home excepting only essential travel; and (ii) historically, the Company has relied on vendors in China to manufacture certain of its principal products. The outbreak of COVID-19 caused different levels of delay in operations of the Company, vendors, customers and professional service providers. As a result, the Company’s books and records were not easily accessible from our Chinese manufacturer of our products, resulting in a delay in the preparation, audit and completion of the Company’s financial statements for the Annual Report.
Subsequent Events	Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Summary Of Significant Accounting Policies
Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share	Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: 2020 2019 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664

Property And Equipment (Tables)

Property And Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property And Equipment
Schedule of Property and Equipment	Property and equipment as of December 31, 2020 and 2019 is summarized as follows: 2020 2019 Computer equipment $ 20,143 $ 16,358 Furniture and fixtures 5,140 5,140 Subtotal 25,283 21,498 Less accumulated depreciation (18,741 ) (13,986 ) Property and equipment, net $ 6,542 $ 7,512

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Investments Tables Abstract
Schedule of Investment Roll Forward	INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Investments made during 2017 3,049,275 10,775 100,000 250,000 1,188,500 1,500,000 0 0 Quarter 03-31-17 equity method Loss 0 0 Quarter 06-30-17 equity method Loss 0 0 Quarter 09-30-17 equity method Loss (375,000 ) (375,000 ) 0 Quarter 12-31-17 equity method accounting 313,702 313,702 0 Impairment of Investment in 2017 (2,292,500 ) 0 (792,500 ) (1,500,000 ) 0 0 Balances as of 12/31/17 695,477 10,775 0 100,000 250,000 334,702 0 0 0 0 0 0 Investments made during 2018 986,654 986,654 0 Quarter 03-31-18 equity method Loss (37,673 ) (37,673 ) 0 Quarter 06-30-18 equity method Loss (11,043 ) (11,043 ) 0 Quarter 09-30-18 equity method Loss (10,422 ) (10,422 ) 0 Quarter 12-31-18 equity method Loss (31,721 ) (31,721 ) 0 0 Moneytrac investment reclassified to Short-Term investments (250,000 ) (250,000 ) 250,000 250,000 Unrealized gains on trading securities - 2018 0 560,000 560,000 Impairment of investment in 2018 (933,195 ) (557,631 ) (89,578 ) (285,986 ) 0 Balance 12-31-18 $ 408,077 $ 408,077 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 810,000 $ 0 $ 810,000 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Investments made during quarter ended 03-31-19 129,040 129,040 Quarter 03-31-19 equity method Loss (59,541 ) (59,541 ) Unrealized gains on trading securities - quarter ended 03-31-19 (135,000 ) $ (135,000 ) Balance 03-31-19 $ 477,576 $ 477,576 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 675,000 $ 0 $ 675,000 Investments made during quarter ended 06-30-19 $ 3,157,234 $ 83,646 $ 3,000,000 $ 73,588 Quarter 06-30-19 equity method Income (Loss) ($ 171,284 ) ($ 141,870 ) $ ( 6,291 ) $ (23,123 ) Unrealized gains on trading securities - quarter ended 06-30-19 $ 0 (150,000 ) $ ( 150,000 ) Balance 06-30-19 $ 3,463,526 $ 419,352 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,993,709 $ 50,465 $ 525,000 $ 0 $ 525,000 Investments made during quarter ended 09-30-19 $ 186,263 $ 186,263 Quarter 09-30-19 equity method Income (Loss) $ 122,863 $ 262,789 $ ( 94,987 ) $ (44,939 ) Sale of trading securities during quarter ended 09-30-19 $ (41,667 ) $ ( 41,667 ) Unrealized gains on trading securities - quarter ended 09-30-19 $ 0 (362,625 ) $ (362,625 ) Balance 09-30-19 $ 3,772,652 $ 682,141 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,898,722 $ 191,789 $ 120,708 $ 0 $ 120,708 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Investments made during quarter ended 12-31-19 $ 392,226 $ 262,414 $ 129,812 Quarter 12-31-19 equity method Income (Loss) $ (178,164 ) $ ( 75,220 ) $ (23,865 ) $ ( 79,079 ) Reversal of Equity method Loss for 2019 $ 272,285 $ 125,143 $ 147,142 Impairment of investment in 2019 $ (3,175,420 ) $ (869,335 ) $ (2,306,085 ) $ 0 Loss on disposition of investment $ (389,664 ) $ (389,664 ) Sale of trading securities during quarter ended 12-31-19 $ 0 $ ( 17,760 ) $ ( 17,760 ) Unrealized gains on trading securities - quarter ended 12-31-19 $ 0 (75,545 ) $ ( 75,545 ) Balance 12-31-19 $ 693,915 $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 27,403 $ 0 $ 27,403 Equity Loss for Quarter ended 03-31-20 126,845 126,845 Recognize Joint venture liabilities per JV agreement 03-31-20 394,848 394,848 Impairment of Equity Loss for Quarter ended 03-31-20 (521,692 ) (521,692 ) Unrealized gains on trading securities - quarter ended 03-31-19 (13,945 ) $ ( 13,945 ) Balance 03-31-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 13,458 $ 0 $ 13,458 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Equity Loss for Quarter ended 06-30-20 (7,048 ) (7,048 ) Impairment of Equity Loss for Quarter ended 06-30-20 7,048 7,048 Sales of of trading securities - quarter ended 06-30-20 (13,458 ) $ ( 13,458 ) Balance 06-30-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 $ 0 Global Hemp Group trading securities issued 650,000 $ 650,000 $ 185,000 $ 185,000 Investment in Cannabis Global 0 Balance 09-30-20 $ 1,343,915 $ 0 $ 650,000 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 185,000 $ 185,000 $ 0 Unrealized gain on Global Hemp Group securities - 4th Quarter 2020 $ 54,064 $ 54,064 Unrealized gains on Cannabis Global Inc securities - 4th Quarter 2020 208,086 $ 208,086 Balance 12-31-20 $ 1,552,001 $ 0 $ 858,086 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 239,064 $ 239,064 $ 0
Schedule of Debts Amounts Related to Joint Venture Investments	Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Quarter 03-31-17 loan borrowings 1,500,000 1,500,000 Quarter 06-30-17 loan activity Quarter 09-30-17 loan borrowings 725,000 725,000 Quarter 12-31-17 loan repayments (330,445 ) (330,445 ) General operational expense 172,856 172,856 Balances as of 12/31/17 (a) 2,067,411 0 0 0 394,555 1,500,000 0 0 0 172,856 Quarter 03-31-18 loan borrowings (payments) 376,472 447,430 (70,958 ) Quarter 06-30-18 cancellation of JV debt obligation (1,500,000 ) (1,500,000 ) Quarter 06-30-18 loan repayments (101,898 ) (101,898 ) Quarter 09-30-18 loan activity 0 Quarter 12-31-18 loan borrowings 580,425 580,425 Balance 12-31-18 (b) 1,422,410 1,027,855 0 0 394,555 0 0 0 0 0 Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense Quarter 03-31-19 loan borrowings 649,575 649,575 Quarter 03-31-19 debt conversion to equity (407,192 ) (407,192 ) Balance 03-31-19 © 1,664,793 1,270,238 0 0 394,555 0 0 0 0 0 Quarter 03-31-19 loan borrowings 3,836,220 $ 161,220 $ 2,000,000 $ 0 $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,572,971 ) $ (161,220 ) $ (349,650 ) $ (1,062,101 ) Balance 06-30-19 (d) 3,928,042 1,270,238 0 0 394,555 0 1,650,350 0 0 612,899 Quarter 09-30-19 loan borrowings 582,000 $ 582,000 Quarter 09-30-19 debt conversion to equity (187,615 ) $ (187,615 ) Balance 09-30-19 (e) 4,322,427 1,270,238 0 0 394,555 0 1,650,350 0 0 1,007,284 Quarter 12-31-19 loan borrowings 2,989,378 $ 262,414 $ 596,784 $ 4,221 $ 2,125,959 Impairment of investment in 2019 (4,083,349 ) $ (1,532,652 ) $ (394,555 ) $ (2,156,142 ) Loss on settlement of debt in 2019 50,093 $ 50,093 Adjustment to reclassify amount to accrued liabilities (85,000 ) $ (85,000 ) Balance 12-31-19 (f) $ 3,193,548 $ (0 ) $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 4,221 $ 0 $ 3,133,243 Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense Quarter 03-31-20 loan borrowings $ 441,638 $ 441,638 Quarter 03-31-20 debt conversion to equity $ (619,000 ) $ (619,000 ) Recognize Joint venture liabilities per JV agreement 03-31-20 $ 394,848 $ 394,848 Quarter 03-31-20 Debt Discount adjustments $ 24,138 $ 24,138 Balance 03-31-20 (g) $ 3,435,172 $ 394,848 $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 28,359 $ 0 $ 2,955,881 Quarter 06-30-20 loan borrowings, net $ 65,091 $ 65,091 Quarter 06-30-20 debt conversion to equity ($ 727,118 ) $ (727,118 ) Quarter 06-30-20 reclass of liability $ 83,647 $ 83,647 Quarter 06-30-20 Debt Discount adjustments $ 405,746 $ (27,715 ) $ 433,461 Balance 06-30-20 (h) $ 3,262,538 $ 478,495 $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 65,735 $ 0 $ 2,662,224 Quarter 09-30-20 debt conversion to equity $ (606,472 ) $ (56,085 ) $ (65,735 ) $ (484,652 ) Debt Settlement during Q3 2020 $ (474,495 ) $ (474,495 ) Balance 09-30-20 (i) $ 2,181,571 $ 4,000 $ 0 $ 0 $ 0 $ 0 ($ 0 ) $ 0 $ 0 $ 2,177,572 Quarter 12-31-20 loan borrowings, net $ 309,675 $ 309,675 Quarter 12-31-20 Debt Discount adjustments $ (71,271 ) $ (71,271 ) Quarter 12-31-20 debt conversion to equity $ (993,081 ) $ (993,081 ) Balance 12-31-20 (j) $ 1,426,894 $ 4,000 $ 0 $ 0 $ 0 $ 0 ($ 0 ) $ 0 $ 0 $ 1,422,895

Convertible Note Payable (Table

Convertible Note Payable (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Convertible Note Payable Tables Abstract
Schedule of Convertible Notes Payable	Convertible notes payable are comprised of the following: 2020 2019 Convertible note payable – Power Up Lending Group $ 35,000 $ 294 Convertible note payable – Crown Bridge Partners $ 172,500 $ 110,000 Convertible note payable – Odyssey Funding LLC $ — $ 250,000 Convertible note payable – Paladin Advisors LLC $ — $ 75,000 Convertible note payable- GS Capital Partners LLC $ 143,500 $ 173,000 Convertible note payable – Natural Plant Extract $ — $ 56,085 Convertible note payable – Robert L. Hymers III $ 70,000 $ 96,553 Convertible note payable – Geneva Roth $ 33,500 $ — Convertible note payable – Dutchess Capital Partners $ 10,000 $ — Convertible note payable – Redstart HLDGS $ 109,000 $ — Convertible note payable – GW Holdings $ 98,175 $ — Convertible notes payable-St George-due Dec 31,2020 and 2019 $ 1,160,726 $ 2,947,890 Total $ 1,832,401 $ 3,708,822 Less debt discounts $ (405,507 ) $ (808,980 ) Net $ 1,426,894 $ 2,899,842 Less current portion $ (1,426,894 ) $ (2,899,842 ) Long term portion $ — $ —

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Stockholders Deficit Tables Abstract
Summarizes the Stock Option Activity	The following table summarizes the stock option activity for the years ended December 31, 2020 and 2019: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2019 16,666,667 $ 0.30 7.76 $ 15,400,000 Granted — Forfeitures or expirations — Outstanding at December 31, 2020 16,666,667 $ 0.30 6.76 $ 15,296,667 Granted — Forfeitures or expirations (16,666,667 ) 0.30 Outstanding at December 31, 2020 0 (1) $ — — — Exercisable at December 31, 2020 0 (1) $ — — $ —
Schedule of Options by Excerise Price Range	The following table presents information related to stock options at December 31, 2020 (1) Options Outstanding (1) Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ - - - -
Summarizes the Stock Warrant Activity	The following table summarizes the stock warrant activity for the two years ended December 31, 2020: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2018 1,847,447 $ 1.98 Granted 2,370,298 1.78 Exercised (192,521 ) 1.80 Forfeitures or expirations (14,113,000 ) $ 1.98 Outstanding at December 31, 2019 4,011,111 2.15 Granted 6,980,769 0.01 Exercised (192,521 ) 1.78 Increase due to reset provision 322,906,286 0.0004 Exercised (40,843,463 ) 0.0027 Forfeitures or expirations — Outstanding at December 31, 2020 293,054,702 $ 0.0011 2.2 $ 1,023,306 Exercisable at December 31, 2020 293,054,702 $ 0.0011 2.27 $ 1,023,306

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Derivative Liabilities Tables Abstract
Summary of Changes in Fair Value of Derivative Liabilities	The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the year ended December 31, 2020: Debt Derivative Balance, December 31, 2019 $ 5,693,071 Increase resulting from initial issuances of additional convertible notes payable 1,714,442 Decreases resulting from conversion or payoff of convertible notes payable (7,679,528 ) Loss due to change in fair value included in earnings 4,698,072 Balance, December 31, 2020 $ 4,426,057

Commitments And Contingencies (

Commitments And Contingencies (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments And Contingencies
Schedule of Future Minimum Lease Payments	The following table provides the maturities of lease liabilities at December 31, 2020: Maturity of Lease Liabilities at December 31, 2020 2020 $ — 2021 8,089 2021 and thereafter — — Total future undiscounted lease payments 8,089 Less: Interest (231 ) Present value of lease liabilities $ 7,858

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Income Taxes Tables Abstract
Schedule of Deferred Tax Asset	The Company’s deferred taxes as of December 31, 2020 and 2019 consist of the following: 2020 2019 Non-Current deferred tax asset: Net operating loss carry-forwards $ 86,309,595 $ 74,164,213 Valuation allowance (86,309,595 ) (74,164,213 ) Net non-current deferred tax asset $ — $ —

Summary Of Significant Accoun_4

Summary Of Significant Accounting Policies (Details) - shares		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		1,575,258,003	248,066,664
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		1,282,203,301	137,219,847
Options To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share	[1]	0	0
Warrants To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		293,054,702	110,846,817
[1]	(1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued options.

Summary Of Significant Accoun_5

Summary Of Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2009	Dec. 31, 2020		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts		$ 0		$ 0
Stock options		0	[1]	16,666,667	16,666,667	16,666,667
Vested shares outstanding		0		0
Advertising cost		$ 129,504		$ 540,474
Unrecognized tax benefits		$ 0		$ 0
Property And Equipment [Member]
Depreciation calculation method		Straight-line method
Property And Equipment [Member] | Maximum [Member]
Estimatied useful lives		5 years
Property And Equipment [Member] | Minimum [Member]
Estimatied useful lives		3 years
Sparrowtech, Inc. [Member]
Merger description of Sparrowtech, Inc	In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties.
Equity Option [Member]
Stock options		0		0
[1]	On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option.

Going Concern And Management'_2

Going Concern And Management's Liquidity Plans (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (12,145,382)	$ (20,180,318)
Net cash used cash in operations	$ (1,723,950)	$ (2,816,282)

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 25,283	$ 21,498
Less accumulated depreciation	(18,741)	(13,986)
Property and equipment, net	6,542	7,512
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	20,143	16,358
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,140	$ 5,140

Property And Equipment (Detai_2

Property And Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Property And Equipment Details Abstract
Depreciation expense	$ 5,933	$ 7,299

Investments (Details)

Investments (Details) - USD ($)	3 Months Ended																12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity method Loss																	$ 106,305	$ (13,842)
Impairment of Investment																	0	286,127
Unrealized gains on trading securities																	248,204	(677,584)
Short-term Investments [Member]
Investment, Beginning balance	$ 185,000	$ 0	$ 13,458	$ 27,403	$ 120,708	$ 525,000	$ 675,000	$ 810,000				$ 0				$ 0	27,403	810,000	$ 0	$ 0
Investments made																			0	0
Equity method Loss									$ 0	$ 0	$ 0	0	$ 0	$ 0	$ 0	0
Impairment of Investment											0
Moneytrac investment reclassified to Short-Term investments																			250,000
Unrealized gains on trading securities	54,064			(13,945)	(75,545)	(362,625)	(150,000)	(135,000)											560,000
Sale of trading securities			(13,458)		(17,760)	(41,667)
Global Hemp Group trading securities issued		185,000
Investment, Ending balance	239,064	185,000	0	13,458	27,403	120,708	525,000	675,000	810,000				0				239,064	27,403	810,000	0
Short-term Investments [Member] | Money Trac [Member]
Investment, Beginning balance	0	0	13,458	27,403	120,708	525,000	675,000	810,000				0				0	27,403	810,000	0	0
Investments made																				0
Moneytrac investment reclassified to Short-Term investments																			250,000
Unrealized gains on trading securities				(13,945)	(75,545)	(362,625)	(150,000)	(135,000)											560,000
Sale of trading securities			(13,458)		(17,760)	(41,667)
Investment, Ending balance	0	0	0	13,458	27,403	120,708	525,000	675,000	810,000				0				0	27,403	810,000	0
Short-term Investments [Member] | Global Hemp Group [Member]
Investment, Beginning balance	185,000	0
Unrealized gains on trading securities	54,064
Global Hemp Group trading securities issued		185,000
Investment, Ending balance	239,064	185,000	0														239,064
Investments [Member]
Investment, Beginning balance	1,343,915	693,915	693,915	693,915	3,772,652	3,463,526	477,576	408,077				695,477				0	693,915	408,077	695,477	0
Investments made			(7,048)	126,845	392,226	186,263	3,157,234	129,040											986,654	3,049,275
Equity method Loss					(178,164)	122,863	(171,284)	(59,541)	(31,721)	(10,422)	(11,043)	(37,673)	313,702	(375,000)	$ 0	0
Equity method accounting																				313,702
Reversal of Equity method Loss					272,285
Impairment of Investment					(3,175,420)													933,195	(933,195)	(2,292,500)
Moneytrac investment reclassified to Short-Term investments																			(250,000)
Unrealized gains on trading securities	208,086				0	0	0												0
Sale of trading securities					0
Loss on disposition of investment					389,664
Recognize Joint venture liabilities per JV agreement				394,848
Impairment of Equity Loss			7,048	(521,692)
Global Hemp Group trading securities issued		650,000
Investment in Cannabis Global		0
Investment, Ending balance	1,552,001	1,343,915	693,915	693,915	693,915	3,772,652	3,463,526	477,576	408,077				695,477				1,552,001	693,915	408,077	695,477
Investments [Member] | Money Trac [Member]
Investment, Beginning balance	0							0				250,000				0		0	250,000	0
Investments made																				250,000
Moneytrac investment reclassified to Short-Term investments																			(250,000)
Investment, Ending balance	0	0							0				250,000				0		0	250,000
Investments [Member] | Global Hemp Group [Member]
Investment, Beginning balance	0	0	0	0	682,141	419,352	477,576	408,077				10,775				0	0	408,077	10,775	0
Investments made			(7,048)	126,845	262,414		83,646	129,040											986,654	10,775
Equity method Loss					(75,220)	262,789	(141,870)	(59,541)	(31,721)
Impairment of Investment					(869,335)														(557,631)	0
Recognize Joint venture liabilities per JV agreement				394,848
Impairment of Equity Loss			7,048	(521,692)
Investment, Ending balance	0	0	0	0	0	682,141	419,352	477,576	408,077				10,775				0	0	408,077	10,775
Investments [Member] | Bougainville Ventues [Member]
Investment, Beginning balance	0							0				334,702				0		0	334,702	0
Investments made																				1,188,500
Equity method Loss											$ (11,043)	(37,673)	313,702	$ (375,000)
Equity method accounting																				313,702
Impairment of Investment																			(285,986)	(792,500)
Investment, Ending balance	0	0							0				334,702				0		0	334,702
Investments [Member] | Vivabuds [Member]
Investment, Beginning balance	0			0	191,789	50,465	0										0
Investments made					129,812	186,263	73,588
Equity method Loss					(79,079)	(44,939)	(23,123)
Reversal of Equity method Loss					147,142
Impairment of Investment					0
Loss on disposition of investment					(389,664)
Investment, Ending balance	0	0			0	191,789	50,465	0									0	0
Investments [Member] | Natural Plant Extract [Member]
Investment, Beginning balance	693,915			$ 693,915	2,898,722	2,993,709	0										693,915
Investments made							3,000,000
Equity method Loss					(23,865)	(94,987)	(6,291)
Reversal of Equity method Loss					125,143
Impairment of Investment					(2,306,085)
Investment, Ending balance	693,915	693,915			$ 693,915	$ 2,898,722	$ 2,993,709	0									693,915	693,915
Investments [Member] | Cannabis Global [Member]
Investment, Beginning balance	650,000	0
Unrealized gains on trading securities	208,086
Global Hemp Group trading securities issued		650,000
Investment, Ending balance	858,086	650,000	$ 0														858,086
Investments [Member] | Benihemp [Member]
Investment, Beginning balance	0							$ 0				100,000				0		$ 0	100,000	0
Investments made																				100,000
Equity method Loss									0	$ (10,422)
Impairment of Investment																			(89,578)
Investment, Ending balance	0	0							$ 0				100,000				0		0	100,000
Investments [Member] | Gate C Research [Member]
Investment, Beginning balance	0											$ 0				$ 0			$ 0	0
Investments made																				1,500,000
Impairment of Investment																				(1,500,000)
Investment, Ending balance	$ 0	$ 0											$ 0				$ 0			$ 0

Investments (Details 1)

Investments (Details 1) - USD ($)	3 Months Ended															12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Mar. 31, 2017	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
Impairment of investment																	$ 720,921
Loss on settlement of debt																$ 77,624	(3,770,974)
Loan Payable
Loan payable, Beginning balance	$ 2,181,571	$ 3,262,538	$ 3,435,172	$ 3,193,548	$ 4,322,427	$ 3,928,042	$ 1,664,793	$ 1,422,410				$ 2,067,411			$ 0	3,193,548	1,422,410	$ 0
Loan borrowings	309,675		65,091	441,638	2,989,378	582,000	3,836,220	649,575	$ 580,425			376,472		$ 725,000	1,500,000
Impairment of investment					(4,083,349)
Loss on settlement of debt					50,093
Loan activity										$ 0
Loan repayments											$ (101,898)		$ (330,445)
General operational expense																		172,856
Cancellation of JV debt obligation											(1,500,000)
Debt conversion to equity	(993,081)	(606,472)	(727,118)	(619,000)		(187,615)	(1,572,971)	(407,192)
Adjustment to reclassify amount to accrued liabilities					(85,000)
Recognize Joint venture liabilities per JV agreement				394,848
Debt Discount adjustments	(71,271)		405,746	24,138
Reclass of liability			83,647
Debt Settlement		(474,495)
Loan payable, Ending balance	1,426,894	2,181,571	3,262,538	3,435,172	3,193,548	4,322,427	3,928,042	1,664,793	1,422,410				2,067,411			1,426,894	3,193,548	2,067,411
Global Hemp Group [Member] | Loan Payable
Loan payable, Beginning balance	4,000	478,495	394,848	0	1,270,238	1,270,238	1,270,238	1,027,855				0				0	1,027,855
Loan borrowings					262,414		161,220	649,575	580,425			447,430
Impairment of investment					(1,532,652)
Debt conversion to equity							161,220	(407,192)
Recognize Joint venture liabilities per JV agreement				394,848
Reclass of liability			83,647
Debt Settlement		(474,495)
Loan payable, Ending balance	4,000	4,000	478,495	394,848	0	1,270,238	1,270,238	1,270,238	1,027,855				0			4,000	0	0
Gate C Research [Member] | Loan Payable
Loan payable, Beginning balance	0											1,500,000			0			0
Loan borrowings															1,500,000
Cancellation of JV debt obligation											(1,500,000)
Loan payable, Ending balance	0	0											1,500,000			0		1,500,000
Robert L. Hymers III [Member] | Loan Payable
Loan payable, Beginning balance	0	65,735	28,359	4,221	0											4,221
Loan borrowings			65,091		4,221
Debt conversion to equity		(65,735)
Debt Discount adjustments			(27,715)	24,138
Loan payable, Ending balance	0	0	65,735	28,359	4,221	0										0	4,221
Vivabuds [Member] | Loan Payable
Loan payable, Beginning balance	0					0	0
Loan borrowings							0
Loan payable, Ending balance	0	0					0	0								0
Natural Plant Extract [Member] | Loan Payable
Loan payable, Beginning balance	0	56,085		56,085	1,650,350	1,650,350	0									56,085
Loan borrowings					596,784		2,000,000
Impairment of investment					(2,156,142)
Loss on settlement of debt					50,093
Debt conversion to equity		(56,085)					349,650
Adjustment to reclassify amount to accrued liabilities					(85,000)
Loan payable, Ending balance	0	0	56,085		56,085	1,650,350	1,650,350	0								0	56,085
Bougainville Ventues [Member] | Loan Payable
Loan payable, Beginning balance	0			0	394,555							394,555				0
Loan borrowings														$ 725,000
Impairment of investment					(394,555)
Loan repayments													(330,445)
Loan payable, Ending balance	0	0			0	394,555							394,555			0	0	394,555
Money Trac [Member] | Loan Payable
Loan payable, Beginning balance	0
Loan payable, Ending balance	0	0														0
Benihemp [Member] | Loan Payable
Loan payable, Beginning balance	0
Loan payable, Ending balance	0	0														0
Operating Expense [Member] | Loan Payable
Loan payable, Beginning balance	2,177,572	2,662,224	2,955,881	3,133,243	1,007,284	612,899	0	0				172,856			$ 0	3,133,243	0	0
Loan borrowings	309,675			441,638	2,125,959	582,000	1,675,000					$ (70,958)
Loan repayments											$ (101,898)
General operational expense																		172,856
Debt conversion to equity	(993,081)	(484,652)	(727,118)	(619,000)		(187,615)	1,062,101	0
Debt Discount adjustments	(71,271)		433,461
Loan payable, Ending balance	$ 1,422,895	$ 2,177,572	$ 2,662,224	$ 2,955,881	$ 3,133,243	$ 1,007,284	$ 612,899	$ 0	$ 0				$ 172,856			$ 1,422,895	$ 3,133,243	$ 172,856

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)

May 01, 2019

May 08, 2018

Mar. 19, 2018

Jan. 10, 2018

Nov. 28, 2017

Nov. 09, 2017

Nov. 06, 2017

Sep. 05, 2017

Jun. 19, 2017

Mar. 17, 2017

Mar. 16, 2017

Mar. 13, 2017

Oct. 02, 2020

Sep. 30, 2020

Apr. 15, 2019

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Jun. 16, 2017

Summary of Investment Holdings [Line Items]

Short-term investments

$ 27,403

$ 239,063

$ 27,403

Investment interest

2,999,291

4,682,247

Impairment of Investment

0

286,127

Equity method Loss

106,305

(13,842)

Gain on settlement of debt obligation

77,624

(3,770,974)

Joint Venture Agreement With GateC Research, Inc [Member]

Summary of Investment Holdings [Line Items]

Investment description

On March 19, 2018, the Company and GateC rescinded the Agreement and concurrently released each other from any all any and all losses, claims, debts, liabilities, demands, obligations, promises, acts, omissions, agreements, costs and expenses, damages, injuries, suits, actions and causes of action, of whatever kind or nature, whether known or unknown, suspected or unsuspected, contingent or fixed, that they may have against each other and their Affiliates, arising out of the Agreement.

On or about November 28, 2017, GateC and the Registrant orally agreed to suspend the Company’s funding commitment, pending the finalization of California State regulations governing the growth, cultivation and distribution of cannabis, which were expected to be completed in 2018.

On March 17, 2017, the Company and GateC Research, Inc. (“GateC”) entered into a Joint Venture Agreement (“Agreement”) whereby the Company committed to raise up to one and one-half million dollars ($1,500,000) over a six-month period, with a minimum commitment of five hundred thousand dollars ($500,000) within a three (3) month period; and, information establishing brands and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies, including but not limited to its affiliate marketing program, directly tailored to the cannabis industry.

Impairment of Investment

$ 1,500,000

Total committed amount to raise for joint ventures

$ 1,500,000

Debt obligations of Joint venture

$ 1,500,000

$ 1,500,000

Gain on settlement of debt obligation

1,500,000

Joint Venture Agreement With Global Hemp Group, Inc. - New Brunswick Canada [Member]

Summary of Investment Holdings [Line Items]

Investment description

On January 10, 2018, phase-one was completed by successfully cultivating industrial hemp during the 2017 growing season for research purposes. The objective of phase one was to re-introduce hemp into the area and ensure that it could be productive under New Brunswick growing conditions prior to significantly increasing cultivation acreage and building a hemp processing facility in the region, in future phases of the project. As a result of our participation in the joint venture, we will share in the ownership of research and development of hemp and CBD related studies produced by the New Brunswick Project, and, in the event Canadian laws governing the growing, harvesting, manufacturing and production of products containing hemp and CBD change (as expected, but not guaranteed) in 2018, we would benefit from possible preferred pricing and terms for the purchase of hemp and CBD that would enable us to further conduct its business and research and development into hemp and CBD products. Our New Brunswick joint venture with Global Hemp Group, Inc. is a related party transaction insofar as its director, Charles Larsen, is a former director of the Company.

On September 5, 2017, we announced our agreement to participate in a joint venture with Global Hemp Group Inc., a Canadian corporation, in a multi-phase industrial hemp project on the Acadian peninsula of New Brunswick, Canada. The joint venture’s goal is to develop a “Hemp Agro-Industrial Zone”, a concept that promotes and engages farmers, processors and manufacturers to collaboratively produce and process 100% of the hemp plant into a number of wholesale materials that can be manufactured into healthy and sustainable products. The “HAIZ” will be surrounded by hemp production thereby minimizing the cost of expensive transportation to distant processing facilities. The “Hemp Agro-Industrial Zone” has a goal of producing social and environmental benefits to the communities where they operate. These zones are envisioned to prospectively create jobs for farmers, foster rural development, provide the opportunity to develop more sustainable products of superior quality and help support Global Hemp Group’s commitment to creating a carbon free economy. The first phase of the project involved lab testing in support of the trials. The Coll?ge Communautaire du Nouveau Brunswick (CCNB) in Bathurst, New Brunswick (“CCNB”) intends to assist Global Hemp Group in research on its ongoing industrial hemp trials in the region, and to perform laboratory tests in support of these trials. These tests will provide information to validate agronomic and key yield data in preparation of a large-scale industrial development project that will involve processing of the full plant: grain, straw, flowers and leaves, scheduled to begin in 2018. The results of these tests will also be used in discussions with farmers of the region to refine a hemp-based farming model, and to mobilize additional farmers for the next growing season. Our participation included providing one-half, or $10,775 of the funding for the phase one work.

Investment interest

0

0

10,775

Impairment of Investment

0

Joint Venture Agreement With Bougainville Ventures, Inc. [Member]

Summary of Investment Holdings [Line Items]

Investment description

On November 6, 2017, the Company and Bougainville amended the joint venture agreement to reduce the amount of the Company’s commitment from $1,000,000 to $800,000, and also required the Company to issue Bougainville 15 million shares of the Company’s restricted common stock. The Company completed its payments pursuant to the amended agreement on November 7, 2017, and on November 9, 2017, issued to Bougainville 15 million shares of restricted common stock. The amended agreement provided that Bougainville would deed the real property to the joint venture within thirty days of its receipt of payment.

On March 16, 2017, we entered into a joint venture agreement with Bougainville Ventures, Inc., a Canadian corporation. The purpose of the joint venture was for the Company and Bougainville to (i) jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville’s high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a I502 Tier 3 license holder to grow cannabis on the site; provide technical and management services and resources including, but not limited to: sales and marketing, agricultural procedures, operations, security and monitoring, processing and delivery, branding, capital resources and financial management; and, (iv) optimize collaborative business opportunities. The Company and Bougainville agreed to operate through a Washington State Limited Liability Company, and BV-MCOA Management, LLC was organized in the State of Washington on May 16, 2017.

Percentage of investment ownership

49.50%

49.50%

Impairment of Investment

285,986

$ 792,500

Total committed amount to raise for joint ventures

$ 800,000

$ 1,000,000

Equity method Loss

$ (11,043)

$ (37,673)

Natural Plant Extract of California [Member]

Summary of Investment Holdings [Line Items]

Investment description

Natural Plant Extract of California & Subsidiaries Joint Venture; On April 15, 2019, the Company entered into a joint venture agreement with Natural Plant Extracts of California, Inc. and subsidiaries. The parties agreed to reduce the Company’s equity ownership in Natural Plant Extracts from 20% to 5%. The Company also agreed to pay Natural Plant Extracts $85,000 and the balance of $56,085.15 paid in a convertible promissory note issued with terms allowing Natural Plant Extracts to convert the note into common stock at a 50% discount to the closing price of MCOA’s common stock as of the maturity date.

Joint Ventures in Brazil and Uruguay - Development Stage [Member]

Summary of Investment Holdings [Line Items]

Investment description

On October 1, 2020, we entered into two Joint Venture Agreements with Marco Guerrero, a director of the Company, dated September 30, 2020, to form joint venture operations in Brazil and in Uruguay to produce, manufacture, market and sell the Company’s hempSMART™ products in Latin America, and will also work to develop and sell hempSMART™ products globally. The Company will provide capital in the amount of $50,000 to both HempSmart Brazil and HempSmart Uruguay under the Joint Venture Agreements, for a total capital obligation of $100,000.

Cannabis Global Share Exchange [Member]

Summary of Investment Holdings [Line Items]

Investment description

Share Exchange with Cannabis Global, Inc. On September 30, 2020, the Company entered into a securities exchange agreement with Cannabis Global, Inc., a Nevada corporation. By virtue of the agreement, the Company issued 650,000,000 shares of its unregistered common stock to Cannabis Global in exchange for 7,222,222 shares of Cannabis Global unregistered common stock. Thereafter the parties may sell not more than the quantity of shares equaling an aggregate maximum sale value of $20,000 per week, or $80,000 per month until all Shares and Exchange Shares are sold.

Stock Purchase Agreement With MoneyTrac Technology, Inc., [Member]

Summary of Investment Holdings [Line Items]

Investment, shares

150,000,000

150,000,000

Investment, value

$ 250,000

$ 250,000

Percentage of investment ownership

15.00%

15.00%

Short-term investments

$ 27,403

Global Hemp Group, Inc - A Company Related By Charles Larsen, Beneficial Owner Of More Than 10% Of Company Common Stock And A Former Director Of The Company [Member] | Joint Venture Agreement With Global Hemp Group JV - Scio Oregon [Member]

Summary of Investment Holdings [Line Items]

Investment description

On May 8, 2018, the Company, Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation entered into a Joint Venture Agreement. The joint venture agreement committed the Company to provide cash contributions of $600,000 payable on the following funding schedule: $200,000 upon execution of the joint venture agreement; $238,780 by July 31, 2018; $126,445 by October 31, 2018; and, $34,775 by January 31, 2019. The Company complied with its payments. These disputes led to the parties entering into a settlement agreement on September 28, 2020, whereby Global Hemp Group agreed to pay the Company $200,000 and issue common stock to the Company equal in value to $185,000 as of September 28, 2020, subject to a non-dilutive protection provision. Additionally, Global Hemp Group agreed to pay the Company $10,000 to cover the Company’s legal fees relating to the Agreement.

Impairment of Investment

0

Total committed amount to raise for joint ventures

$ 600,000

Debt obligations of Joint venture

262,414

262,414

Global Hemp Group, Inc - A Company Related By Charles Larsen, Beneficial Owner Of More Than 10% Of Company Common Stock And A Former Director Of The Company [Member] | Joint Venture Agreement With Global Hemp Group, Inc. [Member]

Summary of Investment Holdings [Line Items]

Related party description

We currently have one ongoing joint venture with Global Hemp Group, Inc., a Canadian corporation – the Scio, Oregon Joint Venture. As of September 30, 2019, we withdrew and fully impaired the Joint Venture with Global Hemp Group referred to as the “New Brunswick” joint venture, because the research project failed to finalize the research studies and render any tangible revenue to us. The decision to impair this joint venture did not have a material impact on our reported operations, revenues or gross profits for the fiscal year ended December 31, 2019 or December 31, 2020

Global Hemp Group JV - Scio Oregon [Member] | Joint Venture Agreement With Global Hemp Group JV - Scio Oregon [Member]

Summary of Investment Holdings [Line Items]

Total committed amount to raise for joint ventures

$ 600,000

Loan Agreement With Convenient Hemp Mart, LLC ("Benihemp") [Member]

Summary of Investment Holdings [Line Items]

Investment description

On May 1, 2019, the Company and Conveniant agreed to cancel the Company’s 25% interest in Conveniant. Conveniant issued to the Company a credit memo equal to the Company’s $100,000 investment

Conveniant Hemp Mart, LLC (“Conveniant”) is a Wyoming limited liability company whose business plan includes the development, manufacture and sale of consumer products containing CBD that are intended for marketing and sales at convenience stores, gas stations and markets. On July 19, 2017, we agreed to lend $50,000 to Conveniant based on a promissory note. The note provided that in lieu of receiving repayment, we could elect to exercise a right to convert the loaned amount into a payment towards the purchase of a 25% interest in Conveniant, subject to our payment of an additional $50,000 equaling a total purchase price of $100,000. The Company exercised this option on November 20, 2017 and paid Conveniant on November 21, 2017. Conveniant developed a line of consumer products containing industrial hemp derived CBD with no traceable THC content. On May 1, 2019, the Company and Conveniant agreed to cancel the Company’s 25% interest in Conveniant. Conveniant issued to the Company a credit memo equal to the Company’s $100,000 investment. The Company determined that as of December 31, 2018, the total investment was impaired.

Investment, value

$ 50,000

Short-term investments

$ 100,000

$ 41,000

Investment interest rate

4.00%

New Brunswick Canada [Member]

Summary of Investment Holdings [Line Items]

Investment description

On May 8, 2018, we entered into a joint venture with Global Hemp Group, Inc., develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. The joint venture agreement commits the Company to a cash contribution of $600,000 payable on the following funding schedule: $200,000 upon execution of the joint venture agreement; $238,780 by July 31, 2018; $126,445 by October 31, 2018; and, $34,775 by January 31, 2019. The Company has complied with its payments. The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. However, there were delays with Global Hemp Group’s management and maintenance of the business and the biomass that caused degradation to the harvested crop affecting marketability. We determined the investment fully impaired as of September 30, 2019. Additional issues and disputes arose between the Company and Global Hemp Group. These disputes led to the parties entering into a settlement agreement on September 28, 2020, whereby Global Hemp Group agreed to pay the Company $200,000 and issue common stock to the Company equal in value to $185,000 as of September 28, 2020, subject to a non-dilutive protection provision. Additionally, Global Hemp Group agreed to pay the Company $10,000 to cover the Company’s legal fees relating to the Agreement. In exchange for the settlement consideration, the Company agreed to relinquish its ownership interest in the joint venture.

Money Trac [Member]

Summary of Investment Holdings [Line Items]

Investment description

On March 13, 2017, in exchange for $250,000, we purchased a 15% interest in MoneyTrac Technology, Inc. (“MoneyTrac”), a developer of an integrated and streamlined electronic payment processing system containing E-Wallet and mobile applications, that allows for the management and processing of prepaid cards, debit cards, and credit card payments. On June 12th, 2018 Global Payout, Inc. (“Global”) entered into a Reverse Triangular Merger with MoneyTrac, MoneyTrac Technology, Inc., a California Corporation and MTrac Tech Corporation, a Nevada corporation and wholly-owned subsidiary of Global Payout, Inc., whereby MoneyTrac merged into MTrac Tech Corporation, the surviving corporation of the merger, and thereafter the separate existence of MoneyTrac ceased, and all rights, privileges, powers and property, were assumed by Merger Sub. Pursuant to the terms of the Merger, Global issued 1,100,000,000 (one billion, one hundred million) shares of its common stock to MoneyTrac as consideration for the purchase of MoneyTrac, whereby each one (1) share of MoneyTrac stock, issued and outstanding immediately prior to the effective date of the Merger, was canceled and converted into ten (10) shares of Global common stock. We acquired 150,000,000 Global common shares for our original $250,000 representing approximately 15% ownership. Global’s name changed in April, 2020 to Global Trac Solutions, Inc. Global’s trading on the OTC Markets under the symbol “PYSC.” We realized $51,748 from sales of our Global securities during fiscal year ended December 31, 2019.

Investments [Member]

Summary of Investment Holdings [Line Items]

Impairment of Investment

(3,175,420)

$ 933,195

$ (933,195)

$ (2,292,500)

Equity method Loss

$ (178,164)

$ 122,863

$ (171,284)

$ (59,541)

(31,721)

$ (10,422)

(11,043)

(37,673)

$ 313,702

$ (375,000)

$ 0

$ 0

Short-term Investments [Member]

Summary of Investment Holdings [Line Items]

Impairment of Investment

0

Equity method Loss

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

Restricted Stock [Member] | Joint Venture Agreement With Bougainville Ventures, Inc. [Member]

Summary of Investment Holdings [Line Items]

Common stock issued in connection with joint venture, shares

15,000,000

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Total	$ 1,832,401	$ 3,708,822
Less debt discounts	(405,507)	(808,980)
Net	1,426,894	2,899,842
Less current portion	(1,426,894)	(2,899,842)
Long term portion	0	0
Convertible Notes Payable - Robert Hymers III [Member]
Short-term Debt [Line Items]
Total	70,000	96,553
Convertible Note Payable - GW Holdings [Member]
Short-term Debt [Line Items]
Total	98,175	0
Convertible Notes Payable - Power Up Lending Group [Member]
Short-term Debt [Line Items]
Total	35,000	294
Convertible Note Payable - Redstart HLDGS [Member]
Short-term Debt [Line Items]
Total	109,000	0
Convertible Notes Payable - Crown Bridge Partners [Member]
Short-term Debt [Line Items]
Total	172,500	110,000
Convertible Note Payable - Dutchess Capital Partners [Member]
Short-term Debt [Line Items]
Total	10,000	0
Convertible Notes Payable - Odyssey Funding LLC [Member]
Short-term Debt [Line Items]
Total	0	250,000
Convertible Note Payable - Geneva Roth [Member]
Short-term Debt [Line Items]
Total	33,500	0
Convertible Notes Payable - Paladin Advisors LLC [Member]
Short-term Debt [Line Items]
Total	0	75,000
Convertible Notes Payable - Natural Plant Extract [Member]
Short-term Debt [Line Items]
Total	0	56,085
Convertible Notes Payable - GS Capital Partners LLC [Member]
Short-term Debt [Line Items]
Total	143,500	173,000
Convertible Notes Payable - St George [Member]
Short-term Debt [Line Items]
Total	$ 1,160,726	$ 2,947,890

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)

Dec. 23, 2019

Dec. 19, 2019

Oct. 30, 2019

Oct. 23, 2019

Mar. 25, 2019

Mar. 21, 2019

Jan. 29, 2019

Nov. 05, 2018

Aug. 28, 2018

Dec. 31, 2017

Dec. 20, 2017

Nov. 11, 2017

Nov. 01, 2017

Sep. 12, 2019

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2019

Dec. 31, 2020

Dec. 31, 2019

Dec. 30, 2019

Dec. 31, 2018

Dec. 23, 2020

Feb. 03, 2020

Short-term Debt [Line Items]

Amortization of debt discount

$ 1,658,395

$ 2,906,843

Debt discount

$ 808,980

405,507

808,980

Convertible notes payable

$ 3,708,822

1,832,401

3,708,822

Net proceeds from convertible promissory notes

1,017,664

2,802,500

Gain (loss) on debt settlement

77,624

(3,770,974)

Gain (loss) on change in fair value of derivative liabilities

$ 4,698,072

$ 2,123,570

Common Stock [Member]

Short-term Debt [Line Items]

Common stock issued in settlement of convertible notes payable and accrued interest, shares

2,291,141,317

9,251,217

Preferred Stock Class A

Short-term Debt [Line Items]

Common stock issued in settlement of convertible notes payable and accrued interest, shares

Common Stock To Be Issued

Short-term Debt [Line Items]

Common stock issued in settlement of convertible notes payable and accrued interest, shares

Convertible Promissory Notes - December 23, 2019, Robert L. Hymers III [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 70,000

Convertible promissory note interest rate

10.00%

Convertible promissory note due date description

The promissory notes is due six months from the respective issuance date

Convertible promissory note conversion terms

All payments due hereunder (to the extent not converted into common stock, $0.001 par value per share (the “Common Stock”) in accordance with the terms of this agreement and shall be made in lawful money of the United States of America. All payments shall be made at such address as the Holder shall hereafter give to the Company by written notice made in accordance with the provisions of this Note. Whenever any amount expressed to be due by the terms of this Note is due on any day which is not a business day, the same shall instead be due on the next succeeding day which is a business day and, in the case of any interest payment date which is not the date on which this Note is paid in full, the extension of the due date thereof shall not be taken into account for purposes of determining the amount of interest due on such date.

Debt discount

$ 46,666

Convertible promissory note payment terms

For so long as there remains any amount due hereunder, the Holder shall have the option to convert all or any portion of the unpaid principal amount of this Note, plus accrued interest (together with the unpaid principal amount, the “Converted Amount”), into shares of the Company’s common stock. The conversion price (the “Conversion Price”) shall be equal to a fifty percent (50%) discount to the lowest closing bid of the previous fifteen (15) day trading period, ending on the business day before a Notice of Conversion is delivered to the Company. The number of shares of Common Stock into which the Converted Amount shall be convertible (the “Conversion Shares”) shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. A conversion shall be deemed to occur on the date that the Company receives an executed copy of the Conversion Notice.

Convertible notes payable

$ 96,552

Accrued interest

1,005

Convertible Promissory Notes - December 19, 2019, GS Capital Partners LLC [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 173,000

Convertible promissory note interest rate

10.00%

Convertible promissory note due date description

The promissory notes are due one year from the respective issuance date

Convertible promissory note original issue discount

$ 15,000

Debt discount

$ 92,396

Convertible promissory note payment terms

The Holder of this Note is entitled, at its option, at any time after cash payment, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock (the "Common Stock") at a price ("Conversion Price") for each share of Common Stock equal to 62% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTC Marketplace exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company or its transfer agent after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price). If the shares have not been delivered within 3 business days, the Notice of Conversion may be rescinded. Such conversion shall be effectuated by the Company delivering the shares of Common Stock to the Holder within 3 business days of receipt by the Company of the Notice of Conversion. Accrued but unpaid interest shall be subject to conversion. No fractional shares or scrip representing fractions of shares will be issued on conversion, but the number of shares issuable shall be rounded to the nearest whole share. To the extent the Conversion Price of the Company’s Common Stock closes below the par value per share, the Company will take all steps necessary to solicit the consent of the stockholders to reduce the par value to the lowest value possible under law. The Company agrees to honor all conversions submitted pending this increase. In the event the Company experiences a DTC “Chill” on its shares, the Conversion Price shall be decreased to 52% instead of 62% while that “Chill” is in effect. In no event shall the Holder be allowed to effect a conversion if such conversion, along with all other shares of Company Common Stock beneficially owned by the Holder and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company (which may be increased up to 9.9% upon 60 days’ prior written notice by the Investor).

Convertible notes payable

143,500

Accrued interest

2,789

Convertible Promissory Notes - October 30, 2019, Odyssey Funding LLC [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 250,000

Convertible promissory note interest rate

12.00%

Convertible promissory note due date description

The promissory notes are due one year from the respective issuance date

Convertible promissory note original issue discount

$ 0

Convertible promissory note conversion terms

The notes are convertible at any time at a conversion rate equal to 55% the average of the two lowest trading prices of the Common Stock as reported on the National Quotations Bureau OTC market exchange which the Company's shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company or its transfer agent after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price). If the shares have not been delivered within 3 business days, the Notice of Conversion may be rescinded. Such conversion shall be effectuated by the Company delivering the shares of Common Stock to the Holder within 3 business days of receipt by the Company of the Notice of Conversion.

Debt discount

$ 0

Convertible promissory note payment terms

In the event the Company experiences a DTC "Chill" on its shares, the conversion price shall be decreased to 45% instead of 55% while that "Chill" is in effect. In no event shall the Holder be allowed to effect a conversion if such conversion, along with all other shares of Company Common Stock beneficially owned by the Holder and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company (which may be increased up to 9.9% upon 60 days' prior written notice by the Investor)

Convertible notes payable

0

Accrued interest

0

Convertible Promissory Notes - October 23, 2019, Paladin Advisors LLC [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 75,000

Convertible promissory note interest rate

8.00%

Convertible promissory note due date description

The promissory notes is due six months from the respective issuance date

Convertible promissory note conversion terms

All payments due hereunder (to the extent not converted into common stock, $0.001 par value per share (the “Common Stock”) in accordance with the terms of this agreement and shall be made in lawful money of the United States of America. All payments shall be made at such address as the Holder shall hereafter give to the Company by written notice made in accordance with the provisions of this Note. Whenever any amount expressed to be due by the terms of this Note is due on any day which is not a business day, the same shall instead be due on the next succeeding day which is a business day and, in the case of any interest payment date which is not the date on which this Note is paid in full, the extension of the due date thereof shall not be taken into account for purposes of determining the amount of interest due on such date. As used in this Note, the term “business day” shall mean any day other than a Saturday, Sunday or a day on which commercial banks in the city of New York, New York are authorized or required by law or executive order to remain closed.

Debt discount

$ 0

Convertible promissory note payment terms

For so long as there remains any amount due hereunder, the Holder shall have the option to convert all or any portion of the unpaid principal amount of this Note, plus accrued interest (together with the unpaid principal amount, the “Converted Amount”), into shares of the Company’s common stock. The conversion price (the “Conversion Price”) shall be equal to a forty-five percent (45%) discount to the lowest closing bid of the previous ten (10) day trading period, ending on the business day before a Notice of Conversion is delivered to the Company. The number of shares of Common Stock into which the Converted Amount shall be convertible (the “Conversion Shares”) shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. For the purposes of this Section 4(a), a conversion shall be deemed to occur on the date that the Company receives an executed copy of the Conversion Notice.

Convertible notes payable

0

Accrued interest

0

Secured Convertible Promissory Notes March 25, 2019 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 580,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 75,000

Convertible promissory note conversion terms

The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.

Debt discount

$ 483,966

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible notes payable

2,947,890

Accrued interest

314,547

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

Convertible promissory note due date

Jan. 24, 2020

Net proceeds from convertible promissory notes

$ 500,000

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Gross proceeds from convertible promissory note

580,000

Secured Convertible Promissory Notes Assigned To John Fife [Member]

Short-term Debt [Line Items]

Note assigned to John Fife

$ 250,000

Secured Convertible Promissory Notes Assigned To John Fife [Member] | Common Stock [Member]

Short-term Debt [Line Items]

Shares issued for settlement of debt, value

$ 150,959

Accrued interest portion of debt converted into common stock

4,963

Derivative liabilities portion of debt converted into common stock

$ 160,454

Shares issued for settlement of debt, shares

394,460

Secured Convertible Promissory Notes January 29, 2019 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 2,205,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 200,000

Convertible promissory note conversion terms

The promissory note is convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.

Debt discount

$ 1,118,606

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible notes payable

$ 1,406,482

1,406,482

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

Convertible promissory note due date

Dec. 5, 2019

Net proceeds from convertible promissory notes

1,276,482

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Gross proceeds from convertible promissory note

1,406,482

Secured Convertible Promissory Notes - St George Investments [Member]

Short-term Debt [Line Items]

Note assigned from St.George

$ 250,000

Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 1,128,518

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 100,000

Convertible promissory note conversion terms

The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.

Debt discount

$ 1,114,698

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible notes payable

828,518

828,518

Accrued interest

28,138

28,138

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

Convertible promissory note due date

Jun. 30, 2019

Net proceeds from convertible promissory notes

$ 825,000

198,518

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Gain (loss) on debt settlement

28,138

Convertible promissory note overfunding

$ 23,518

Gross proceeds from convertible promissory note

218,518

Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member] | Common Stock [Member]

Short-term Debt [Line Items]

Shares issued for settlement of debt, value

1,000,859

Derivative liabilities portion of debt converted into common stock

$ 840,299

Shares issued for settlement of debt, shares

4,475,543

Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 1,655,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 155,000

Convertible promissory note conversion terms

The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

Convertible promissory note due date

Oct. 27, 2018

Net proceeds from convertible promissory notes

$ 300,000

$ 1,200,000

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Convertible promissory note description

The promissory note was funded in nine tranches of $300,000; $200,000; $200,000; $400,000; $75,000; $150,000; $85,000; $120,000 and $70,000, resulting in aggregate net proceeds of $1,500,000.

Secured Convertible Promissory Notes Dated November 01, 2017 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 601,420

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 59,220

Convertible promissory note conversion terms

The promissory notes are convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible notes payable

417,890

Accrued interest

38,378

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

This note was in default, but the lender has not enforced the default interest rate.

Convertible promissory note due date

Sep. 10, 2018

Net proceeds from convertible promissory notes

$ 542,200

Four Convertible Promissory Notes From July 01 Through September 12, 2019 - Power Up Lending [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 294,000

Convertible promissory note interest rate

10.00%

Convertible promissory note due date description

The promissory notes are due one year from the respective issuance date

Convertible promissory note original issue discount

$ 12,000

Convertible promissory note conversion terms

The notes are convertible at any time at a conversion rate equal to 61% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note.

Debt discount

$ 33,542

Convertible notes payable

35,000

Accrued interest

1,167

Loans Payable [Member]

Short-term Debt [Line Items]

Shares issued for settlement of debt, value

187,615

$ 1,572,971

$ 407,192

Convertible Promissory Notes From October 01 Through December 31, 2019 - Crown Bridge Partners [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 225,000

Convertible promissory note interest rate

10.00%

Convertible promissory note due date description

The promissory notes are due one year from the respective issuance date

Convertible promissory note original issue discount

$ 22,500

Convertible promissory note conversion terms

The notes are convertible at any time at a conversion rate equal to 60% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note.

Debt discount

78,056

Convertible promissory note payment terms

The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note.

Convertible notes payable

172,500

Accrued interest

6,500

ConvertibleNotesPayableWithStGeorgeInvestmentsMember

Short-term Debt [Line Items]

Convertible notes payable

0

$ 0

Accrued interest

$ 0

0

Gain (loss) on debt settlement

$ 21,586

Convertible Notes Payable [Member] [Default Label]

Short-term Debt [Line Items]

Amortization of debt discount

2,906,843

$ 732,463

Convertible Notes Payable - Robert Hymers III [Member]

Short-term Debt [Line Items]

Convertible notes payable

$ 96,553

70,000

96,553

Gain (loss) on change in fair value of derivative liabilities

149,067

Convertible Notes Payable-St George - due Dec 31,2019 [Member]

Short-term Debt [Line Items]

Convertible notes payable

1,877,889

2,947,890

1,877,889

Convertible Notes Payable - John Fife - Due October 27, 2018 [Member]

Short-term Debt [Line Items]

Convertible notes payable

150,959

150,959

Convertible Notes Payable - Natural Plant Extract [Member]

Short-term Debt [Line Items]

Convertible notes payable

0

$ 56,085

Convertible Notes Payable - Power Up Lending Group [Member]

Short-term Debt [Line Items]

Convertible notes payable

294

35,000

294

Convertible Notes Payable - GS Capital Partners LLC [Member]

Short-term Debt [Line Items]

Convertible notes payable

173,000

143,500

173,000

Convertible Notes Payable - Crown Bridge Partners [Member]

Short-term Debt [Line Items]

Convertible notes payable

110,000

172,500

110,000

Convertible Notes Payable - Paladin Advisors LLC [Member]

Short-term Debt [Line Items]

Convertible notes payable

75,000

0

75,000

Convertible Notes Payable - Odyssey Funding LLC [Member]

Short-term Debt [Line Items]

Convertible notes payable

$ 250,000

0

250,000

Interest Expense [Member] | Convertible Promissory Notes [Member]

Short-term Debt [Line Items]

Amortization of debt discount

1,658,395

$ 2,906,843

Debt Derivative [Member]

Short-term Debt [Line Items]

Fair value of embedded derivatives

$ 2,256,631

Fair value of assumption model

Binomial Option Pricing Model

Dividend yield

0.00%

Estimated fair value of common stock

$ 0.0041

Debt Derivative [Member] | Minimum [Member]

Short-term Debt [Line Items]

Expected volatility

164.49%

Weighted average risk-free interest rate

0.09%

Expected life

6 months

Debt Derivative [Member] | Maximum [Member]

Short-term Debt [Line Items]

Expected volatility

278.82%

Weighted average risk-free interest rate

0.17%

Expected life

2 years 7 months 6 days

Settlement For Investment In Joint Venture [Member] | Common Stock [Member]

Short-term Debt [Line Items]

Shares issued for settlement of debt, value

$ 1,219,040

Shares issued for settlement of debt, shares

2,222,047

Settlement For Convertible Notes [Member] | Common Stock [Member]

Short-term Debt [Line Items]

Common stock issued in settlement of convertible notes payable and accrued interest, shares

2,241,141,195

9,251,217

Settlement Of Legal Case[Member] | Common Stock [Member]

Short-term Debt [Line Items]

Shares issued for settlement of debt, value

$ 541,424

Shares issued for settlement of debt, shares

2,082,398

Two Convertible Promissory Notes January 29, 2019 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible notes payable

$ 1,160,726

Accrued interest

349,458

Net proceeds from convertible promissory notes

150,000

Shares issued for settlement of debt, value

$ 160,000

Warrants [Member]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

6,980,769

2,370,298

Warrants [Member] | Secured Convertible Promissory Notes March 25, 2019 - St George Investments [Member]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

375,000

Cashless warrant period

5 years

Exercisable price

$ 2.40

Fair value of issued warrants

$ 258,701

Warrants [Member] | Secured Convertible Promissory Notes January 29, 2019 - St George Investments [Member]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

1,500,000

Cashless warrant period

5 years

Exercisable price

$ 2.40

Fair value of issued warrants

$ 999,838

Warrants [Member] | Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

750,000

Cashless warrant period

5 years

Exercisable price

$ 2.40

Fair value of issued warrants

$ 1,588,493

Warrants [Member] | Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

1,100,000

Cashless warrant period

5 years

Exercisable price

$ 2.40

Warrants [Member] | Convertible Notes Payable [Member] [Default Label]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

2,370,298

Cashless warrant period

5 years

Stockholders' Deficit (Details)

Stockholders' Deficit (Details) - USD ($)		12 Months Ended
		Dec. 31, 2020		Dec. 31, 2019	Dec. 31, 2018
Shares
Outstanding at Beginning of Period		16,666,667		16,666,667	16,666,667
Granted		0		0
Forfeitures or expirations		(16,666,667)		0
Outstanding at End of Period		0	[1]	16,666,667	16,666,667
Exercisable at End of Period	[1]	0
Weighted-Average Exercise Price
Outstanding at Beginning of Period		$ 0.30		$ 0.30	$ 0.30
Forfeitures or expirations		0.30
Outstanding at End of Period		0		$ 0.30	$ 0.30
Exercisable at End of Period		$ 0
Weighted Average Remaining Contractual Term
Outstanding at Beginning of Period		6 years 9 months 3 days			7 years 9 months 3 days
Aggregate Intrinsic Value
Outstanding at Beginning of Period		$ 15,296,667		$ 15,400,000	$ 15,400,000
Outstanding at End of Period				$ 15,296,667	$ 15,400,000
Exercisable at End of Period		$ 0
[1]	On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option.

Stockholders' Deficit (Details

Stockholders' Deficit (Details 1) - Exercise Price	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Options Outstanding
Exercise Price | $ / shares
Number of Options
Options Exercisable
Weighted Average Remaining Life In Years
Exercisable Number of Options

Stockholders' Deficit (Detail_2

Stockholders' Deficit (Details 2) - Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Shares
Outstanding at Beginning of Period	4,011,111	1,847,447
Granted	6,980,769	2,370,298
Exercised	(192,521)	(192,521)
Increase due to reset provision	322,906,286
Exercise	(40,843,463)
Forfeitures or expirations	0	(14,113,000)
Outstanding at End of Period	293,054,702	4,011,111
Exercisable at End of Period	293,054,702
Weighted Average Exercise Price
Outstanding at Beginning of Period	$ 2.15	$ 1.98
Granted	0.01	1.78
Exercised	1.78	1.80
Increase due to reset provision	0.0004
Exercise	0.0027
Forfeitures or expirations	0	1.98
Outstanding at End of Period	0.0011	$ 2.15
Exercisable at End of Period	$ 0.0011
Weighted Average Remaining Contractual Term
Outstanding at End of Period	2 years 2 months 12 days
Exercisable at End of Period	2 years 3 months 8 days
Aggregate Intrinsic Value
Outstanding at End of Period	$ 1,023,306
Exercisable at End of Period	$ 1,023,306

Stockholders' Deficit (Detail_3

Stockholders' Deficit (Details Narrative) - USD ($)	Mar. 21, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Nov. 09, 2020
Preferred stock, shares authorized						50,000,000	50,000,000
Common stock, par value						$ 0.001	$ 0.001
Common stock, shares authorized						15,000,000,000	15,000,000,000
Common stock, shares issued						3,136,774,861	77,958,081
Common stock, shares outstanding						3,136,774,861	77,958,081
Shares issued for services, value						$ 785,861	$ 3,388,891
Stock based compensation expenses						$ 3,014,888	$ 1,417,850
Issuance of common stock to settle liabilities, shares						205,582,494
Issuance of common stock to settle liabilities, value						$ 762,723
Stock issued for settlement of accrued, shares						8,333
Stock issued for settlement of accrued, value						$ 6,700
Preferred Class A [Member]
Preferred stock, shares authorized						10,000,000	10,000,000
Preferred stock, shares issued						10,000,000	10,000,000
Preferred Stock, shares outstanding						10,000,000	10,000,000
Preferred stock voting rights						Each share of Class A Preferred Stock is entitled to 100 votes on all matters submitted to a vote to the stockholders of the Company
Preferred stock conversion terms						Preferred stock does not have conversion.
Preferred Class B [Member]
Preferred stock, shares authorized						5,000,000	5,000,000
Preferred stock, shares issued						2,000,000	0
Preferred Stock, shares outstanding						2,000,000	0
Common Stock [Member]
Shares issued for services, shares						217,396,427	18,627,050
Shares issued for services, value						$ 217,396	$ 18,627
Issuance of warrants and BCF with convertible debt, shares							1,000,000
Common stock issued in exchange for exercise of warrants on a cashless basis, shares						51,054,214	1,653,175
Sale of common stock, shares						268,679,513	222,221
Issuance of common stock to settle liabilities, shares						205,582,491
Issuance of common stock to settle liabilities, value						$ 205,583
Common Stock [Member] | Services [Member]
Shares issued for services, shares							18,510,381
Shares issued for services, value							$ 3,293,688
Common Stock To Be Issued
Shares issued for services, shares
Shares issued for services, value
Issuance of warrants and BCF with convertible debt, shares
Common stock issued in exchange for exercise of warrants on a cashless basis, shares						1,000,000
Sale of common stock, shares
Issuance of common stock to settle liabilities, shares						10,892,411
Issuance of common stock to settle liabilities, value						$ 10,892
Preferred Stock Class A
Shares issued for services, shares
Shares issued for services, value
Issuance of warrants and BCF with convertible debt, shares
Common stock issued in exchange for exercise of warrants on a cashless basis, shares
Sale of common stock, shares
Issuance of common stock to settle liabilities, shares
Issuance of common stock to settle liabilities, value
Stock Subcriptions
Shares issued for services, value
Paid-In Capital
Shares issued for services, value						568,465	$ 3,370,264
Issuance of common stock to settle liabilities, value						$ 546,248
Secured Convertible Promissory Notes Assigned To John Fife [Member] | Common Stock [Member]
Shares issued for settlement of debt, shares	394,460
Shares issued for settlement of debt, value	$ 150,959
Loans Payable [Member]
Shares issued for settlement of debt, value		$ 187,615	$ 1,572,971	$ 407,192
Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member] | Common Stock [Member]
Shares issued for settlement of debt, shares					4,475,543
Shares issued for settlement of debt, value					$ 1,000,859
Convertible Notes Payables [Member] | Common Stock [Member]
Shares issued for services, shares							9,251,217
Shares issued for services, value							$ 3,388,774
BCF With Convertible Debt [Member] | Common Stock [Member]
Issuance of warrants and BCF with convertible debt, shares							1,000,000
Issuance of warrants and BCF with convertible debt, value							$ 856,717
Related Party [Member] | Notes Payable [Member] | Common Stock [Member]
Shares issued for settlement of debt, shares							1,220,856
Shares issued for settlement of debt, value							$ 1,182,415
Jesus Quintero, Our CEO And CFO [Member] | Preferred Class B [Member]
Sale of common stock, shares						2,000,000
Jesus Quintero | Preferred Class B [Member]
Shares issued								2,000,000
Settled Amounts Previously Accrued [Member] | Common Stock [Member]
Shares issued for services, shares							141,669
Shares issued for services, value							$ 193,800
Settlement Of Legal Case[Member] | Common Stock [Member]
Shares issued for settlement of debt, shares							2,082,398
Shares issued for settlement of debt, value							$ 541,424
Settlement For Investment In Joint Venture [Member] | Common Stock [Member]
Shares issued for settlement of debt, shares							2,222,047
Shares issued for settlement of debt, value							$ 1,219,040
Common Stock Shares Sold [Member] | Common Stock [Member]
Sale of common stock, shares						268,679,513	222,221
Sale of common stock, value						$ 478,685	$ 65,000
Settlement For Legal Cases [Member] | Common Stock [Member]
Shares issued for services, shares						3,677,889
Shares issued for services, value						$ 956,251
Exchange For Exercise Of Warrants [Member] | Common Stock [Member]
Shares issued for services, shares						51,054,211
Related Party Notes Payable [Member] | Common Stock [Member]
Shares issued for services, shares						21,276,596
Shares issued for services, value						$ 50,000
Convertible Notes Payable And Accrued Interest [Member] | Common Stock [Member]
Shares issued for services, shares						2,291,141,195
Shares issued for services, value						$ 3,916,940
Services Rendered | Common Stock [Member]
Shares issued for services, shares						217,396,427
Shares issued for services, value						$ 785,861
Two Convertible Promissory Notes January 29, 2019 - St George Investments [Member]
Shares issued for settlement of debt, value						$ 160,000
Warrants [Member]
Intrinsic value descriptions						The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price less than the Company’s stock price of $0.004 and $0.07 as of December 31, 2020 and 2019
Warrants [Member] | Common Stock [Member]
Common stock issued in exchange for exercise of warrants on a cashless basis, shares							1,653,175
Options [Member]
Intrinsic value descriptions						The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the Company’s stock price of $0 and $0 as of December 31, 2020 and 2019
Stock based compensation expenses						$ 0	$ 0

Fair Value Measurement (Details

Fair Value Measurement (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning	$ 5,693,071
Balance at end	4,426,057
Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning	5,693,071
Balance at end	4,426,057
Level 3 Financial Liabilities [Member] | Debt Derivative [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning	5,693,071
Increase resulting from initial issuances of additional convertible notes payable	1,714,442
Decreases resulting from conversion or payoff of convertible notes payable	(7,679,528)
Loss due to change in fair value included in earnings	4,698,072
Balance at end	$ 4,426,057

Fair Value Measurement (Detai_2

Fair Value Measurement (Details Narrative) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 4,426,057	$ 5,693,071
Level 3 Financial Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Combined derivative and warrant liability	4,426,057	5,693,071
Derivative liabilities	$ 4,426,057	$ 5,693,071

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Accrued compensation	$ 79,214	$ 4,875
Sales to related parties	13,069	21,157
Value of stock issued	$ 478,686	65,000
Jesus Quintero, Our CEO And CFO [Member] | Preferred Class B [Member]
Related Party Transaction [Line Items]
Stock issued	2,000,000
Value of stock issued	$ 2,229,027
Officers And Executives [Member]
Related Party Transaction [Line Items]
Accrued compensation	$ 79,214	$ 4,875

Commitments And Contingencies_2

Commitments And Contingencies (Details)	Dec. 31, 2020USD ($)
Year Ending December 31,
2020	$ 0
2021	8,089
2021 and thereafter	0
Total	0
Total future undiscounted lease payments	8,089
Less: Interest	(231)
Present value of lease liabilities	$ 7,858

Commitments And Contingencies_3

Commitments And Contingencies (Details Narrative) - USD ($)	May 07, 2020	Mar. 02, 2020	Feb. 28, 2020	Feb. 03, 2020	Sep. 20, 2018	Aug. 10, 2018	Jul. 02, 2019	Jun. 30, 2021	Dec. 31, 2020
Right-of-use assets									$ 7,858
Operating lease liabilities									7,858
Operating lease expense									51,526
Net cash used in operating activities									$ 29,931
Settlement Agreement With Caren Glasser [Member]
Plaintiff name		Caren Glasser
Litigation description		On March 2, 2020, Caren Glasser filed a request for arbitration against the Company alleging non-payment for past due compensation. The case was filed in the in the American Arbitration Association under Case no. 01-20-0000-6290
Actions taken by defendant	The Company and Ms. Glasser agreed to settle her dispute on May 7, 2020. The settlement agreement obligates the Company to pay Ms. Glasser $24,000 thirty days of Ms. Glasser’s review and execution, consistent with the Older Workers Benefit Protection Act (29 U.S.C. § 626(f).
Joint Venture Agreement With Bougainville Ventures, Inc. [Member]
Plaintiff name						Bougainville Ventures, Inc
Litigation description					The Company filed suit against Bougainville Ventures, Inc., BV-MCOA Management, LLC, Andy Jagpal, Richard Cindric, et al. in Okanogan County Washington Superior Court, case number 18-2- 0045324. The Company’s complaint seeks legal and equitable relief for breach of contract, fraud, breach of fiduciary duty, conversion, recession of the joint venture agreement, an accounting, quiet title to real property in the name of the Company, for the appointment of a receiver, the return to treasury of 15 million shares issued to Bougainville, and, for treble damages pursuant to the Consumer Protection Act in Washington State. The registrant has filed a lis pendens on the real property. The case is currently in litigation. Trial is set for January 26-28, 2021.	On August 10, 2018, the Company advised its independent auditor that Bougainville did not cooperate or communicate with the Company regarding its requests for information concerning the audit of Bougainville’s receipt and expenditures of funds contributed by the Company in the joint venture agreement. Bougainville had a material obligation to do so under the joint venture agreement. The Company believes that some of the funds it paid to Bougainville were misappropriated and that there was self-dealing with respect to those funds. Additionally, the Company believes that Bougainville misrepresented material facts in the joint venture agreement, as amended, including, but not limited to, Bougainville’s representations that: (i) it had an ownership interest in real property that was to be deeded to the joint venture; (ii) it had an agreement with a Tier 3 # I502 cannabis license holder to grow cannabis on the real property; and, (iii) that clear title to the real property associated with the Tier 3 # I502 license would be deeded to the joint venture thirty days after the Company made its final funding contribution.
Employment Contracts [Member] | Jesus Quintero, Our CEO And CFO [Member]
Employment contracts description			On February 28, 2020, the Company entered into executive contracts with its directors Edward Manolos and Themistocles Psomiadis. The agreements are for a term lasting from the effective date until the earlier of the date of the next annual or special stockholders meeting called for the purposes of electing directors, and the earliest of the following to occur: (a) the death of the Director; (b) the termination of the Director from his membership on the Board by the mutual agreement of the Company and the Director; (c) the removal of the Director from the Board by the majority stockholders of the Company; and (d) the resignation by the Director from the Board. Mr. Psomiadis and Mr. Manolos’ 2020 contracts provide for payments of $5,000 quarterly.	On February 3, 2020, we entered into an executive employment agreement with Jesus Quintero, our CEO and CFO providing for gross salary of $15,000 monthly, consisting of $12,000 in cash and $3,000 worth of our common stock valued on the closing price of our common stock on the last trading day of each month.
Lease Agreements For Office Space [Member]
Lease expiration date							Jun. 30, 2021
Monthly rent							$ 1,309
Lease Agreements For Office Space [Member] | Subsequent Event [Member]
Monthly rent								$ 1,348

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Non-Current deferred tax asset:
Net operating loss carry-forwards	$ 86,309,595	$ 74,164,213
Valuation allowance	(86,309,595)	(74,164,213)
Net non-current deferred tax asset	$ 0	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2020USD ($)
Income Taxes Narrative
Net operating loss carryforward	$ 86,309,595
Net operating loss carryforward date	Dec. 31, 2038

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - Share Exchange Agreement [Member]	1 Months Ended
	Feb. 26, 2021USD ($)$ / shares
Subsequent Event [Line Items]
Acquisition, Value | $	$ 650,000
Acquisition, Share price | $ / shares	$ 0.06