Marijuana Company of America (MCOA) 10-K 15 Apr 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Apr. 15, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-27039
Entity Registrant Name	MARIJUANA COMPANY 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	633 W. 5th Street
Entity Address, Address Line Two	Suite 2826
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92029
City Area Code	(888)
Local Phone Number	777-4362
Title of 12(g) Security	Common Stock, $0.001 Par Value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Public Float	$ 6,858,930
Entity Common Stock, Shares Outstanding		10,152,014,210
Auditor Name	L&L CPAS, PA
Auditor Location	Plantation, FL
Auditor Firm ID	454

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash	$ 104,024	$ 74,503
Short-term Investments		239,063
Accounts receivable, net	211,288	8,640
Inventory	252,199	103,483
Prepaid Insurance	61,705	55,783
Other current assets	2,133,640	56,121
Total current assets	2,762,856	537,593
Property and equipment, net	121,588	6,542
Other assets:
Long-term Investments	2,327,357	1,552,001
Right-of-use-assets		7,858
Intangible assets, net	1,110,000
Goodwill	1,633,557
Security deposit	4,541	2,500
Total assets	7,959,899	2,106,494
Current liabilities:
Accounts payable	932,760	480,877
Accrued compensation - related party	42,925	79,214
Accrued liabilities	270,689	401,461
Notes payable, related parties	20,000	40,000
Loans payable PPP Stimulus		35,500
Convertible notes payable, net of debt discount of $1,659,622 and $808,980, respectively	3,769,449	1,426,894
Contingent Liability - Acquisition	953,837
Right-of-use liabilities - current portion		7,858
Subscriptions payable	989,594	670,000
Derivative liability	749,756	4,426,057
Total current liabilities	7,729,010	7,567,861
Total liabilities	7,729,010	7,567,861
Stockholders' deficit:
Common stock, $0.001 par value; 15,000,000,000 shares authorized; 7,122,806,264 and 3,136,774,861 shares issued and outstanding as of December 31, 2021 and December 31, 2020, respectively	7,122,806	3,136,775
Common stock to be issued, 1,000,000 and 11,892,411 shares, respectively	1,000	11,892
Additional paid in capital	89,607,853	77,687,561
Accumulated other Comprehensive Income (loss)	(11,725)
Accumulated deficit	(96,501,045)	(86,309,595)
Total stockholders' deficit	230,889	(5,461,367)
Total liabilities and stockholders' deficit	7,959,899	2,106,494
Preferred Class A [Member]
Stockholders' deficit:
Preferred stock, value	10,000	10,000
Preferred Class B [Member]
Stockholders' deficit:
Preferred stock, value	$ 2,000	$ 2,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Convertible note payable, net of debt discount	$ 1,659,622	$ 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	7,122,806,264	3,136,774,861
Common stock, shares outstanding	7,122,806,264	3,136,774,861
Common stock to be issued	1,000,000	11,892,411
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	2,000,000
Preferred stock, shares outstanding	2,000,000	2,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
REVENUES:
Sales	$ 1,030,249	$ 267,584
Related party Sales	0	13,069
Total Revenues	1,030,249	280,653
Cost of sales	873,371	159,304
Gross Profit	156,878	121,349
OPERATING EXPENSES:
Depreciation and amortization	101,334	5,933
Selling and marketing	456,983	420,511
Payroll and related	681,786	411,954
Stock-based compensation	1,207,945	3,014,888
General and administrative	2,419,963	1,122,954
Total operating expenses	4,868,011	4,976,240
Net loss from operations	(4,711,133)	(4,854,891)
OTHER INCOME (EXPENSES):
Interest expense, net	(4,302,293)	(2,999,291)
Impairment gain (Loss) on Joint Ventures	0	(22,658)
Income (Loss) on equity investment	(735,178)	106,305
Gain (loss) on change in fair value of derivative liabilities	3,852	(4,698,072)
Unrealized Gain (loss) on trading securities	504,137	248,204
Realized Gain (loss) on trading securities	(543,200)	(2,603)
(Loss) Gain on settlement of debt	(407,635)	77,624
Total other income (expense)	(5,480,317)	(7,290,491)
Net loss before income taxes	(10,191,450)	(12,145,382)
Income taxes (benefit)
NET INCOME (LOSS)	(10,191,450)	(12,145,382)
Foreign currency Translation Adjustment	(11,725)
Comprehensive Income	$ (10,198,883)	$ (12,145,382)
Loss per common share, basic and diluted	$ 0	$ (0.01)
Weighted average number of common shares outstanding, basic and diluted (after stock-split)	5,248,075,532	962,029,388

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock Class A [Member]	Preferred Stock Class B [Member]	Common Stock [Member]	Common Stock To Be Issued [Member]	Stock Subcriptions [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 10,000		$ 77,958			$ 63,467,054	$ (74,164,213)		$ (10,609,201)
Beginning Balance, shares at Dec. 31, 2019	10,000,000		77,958,081
Common stock issued to settle amounts previously accrued			$ 8			6,692			6,700
Common stock issued to settle amounts previously accrued, shares			8,333
Issuance of Preferred stock to officer		$ 2,000				2,227,027			2,227,027
Issuance of Preferred stock to officer, shares		2,000,000
Common stock issued for services rendered			$ 217,396			568,465			785,861
Common stock issued for services rendered, shares			217,396,427
Common stock issued in settlement of convertible notes payable and accrued interest			$ 2,291,141			1,625,799			3,916,940
Common stock issued in settlement of convertible notes payable and accrued interest, shares			2,291,141,317
Issuance of common stock for settlement of liabilities			$ 205,582	$ 10,892		546,248			762,723
Issuance of common stock for settlement of liabilities, shares			205,582,481	10,892,411
Conversion of related party notes payable			$ 21,277			28,723			50,000
Conversion of related party notes payable ,shares			21,276,596
Common stock issued in exchange for exercise of warrants on a cashless basis			$ 51,054	$ 1,000		375,446			427,500
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			51,054,214	1,000,000
Sale of common stock			$ 268,680			210,006			478,686
Sale of common stock, shares			268,679,513
Common shares issued in settlement of legal case			$ 3,678			952,573			956,251
Reclassification of derivative liabilities to additional paid in capital						7,679,528			7,679,528
Net Loss				0			(12,145,382)		12,145,382
Ending balance, value at Dec. 31, 2020	$ 10,000	$ 2,000	$ 3,136,774	$ 11,892		77,687,561	(86,309,595)		(5,461,367)
Ending Balance, shares at Dec. 31, 2020	10,000,000	2,000,000	3,136,774,851	11,892,411
Common stock issued to settle amounts previously accrued						0
Issuance of Preferred stock to officer						0
Common stock issued for services rendered			$ 142,947			518,345			661,292
Common stock issued for services rendered, shares			142,946,860
Common stock issued in settlement of convertible notes payable and accrued interest			$ 1,236,181			1,073,693			2,309,874
Common stock issued in settlement of convertible notes payable and accrued interest, shares			1,236,181,851
Issuance of common stock for settlement of liabilities			$ 3,027	$ (10,892)		16,488			8,623
Issuance of common stock for settlement of liabilities, shares			3,027,031	(10,892,411)
Conversion of related party notes payable and accounts payable			$ 22,500			119,250			141,750
Conversion of related party notes payable and accounts payable ,shares			22,500,000
Common stock issued in exchange for exercise of warrants on a cashless basis			$ 462,844			(462,844)
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			462,844,406
Sale of common stock			$ 1,052,298			1,149,303			2,201,601
Sale of common stock, shares			1,052,297,599
Issuance of common stock for investments			$ 691,935			608,065			1,300,000
Issuance of common stock for investments, shares			691,935,484	691,935
Common stock issued in settlement of legal case, shares			677,889
Reclassification of derivative liabilities to additional paid in capital						6,483,762			6,483,762
Debt discount from warrants issued with convertible notes payable						716,953			716,953
Common stock issued for acquisition of business			$ 265,164			1,352,337			1,617,501
Common stock issued for acquisition of business, Shares			265,164,070
Common stock issued for amendment to acquisition consideration			$ 109,134			141,874			251,008
Common stock issued for amendment to acquisition consideration, shares			109,134,122
Modification of Notes Payable						203,066			203,066
Net Loss							(10,191,450)	(11,725)	(10,203,174)
Ending balance, value at Dec. 31, 2021	$ 10,000	$ 2,000	$ 7,122,805	$ 1,000		$ 89,607,853	$ (96,501,045)	$ (11,725)	$ 230,889
Ending Balance, shares at Dec. 31, 2021	10,000,000	2,000,000	7,122,806,264	1,691,935

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ (10,191,450)	$ (12,145,382)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	1,993,373	1,658,395
Depreciation and amortization	101,334	5,933
Bad debt expense	34,359
Impairment loss on equity investment
Loss on equity investment	735,178
Loss (Gain) on change in fair value of derivative liability	(3,852)	4,698,072
Interest expense recognized for the excess of fair value of derivative liability over net book value of notes payable at issuance	1,900,836	792,321
Loss on share inducement and settlement of warrant liability		163,885
Stock-based compensation	1,146,933	3,014,888
Unrealized (Gain) Loss on trading securities	39,063	(248,204)
Realized Loss on trading securities		2,603
Gain on Settlement of joint venture		(77,624)
Loss on settlement of liabilities	407,635
Changes in operating assets and liabilities:
Accounts receivable	(210,132)	9,677
Inventories	(140,900)	45,692
Prepaid expenses and other current assets	(314,056)	(100,870)
Notes receivable		75,000
Accounts payable	382,355	(45,706)
Accrued expenses and other current liabilities	135,216	427,488
Right-of-use assets	7,858	14,243
Right-of-use liabilities	(7,858)	(14,361)
Net cash provided by (used in) operating activities	(3,984,108)	(1,723,950)
Cash flows from investing activities:
Purchases of property and equipment	(126,305)	(6,016)
Payment to establish joint venture	(125,356)
Proceeds from sale of investments	190,401	125,000
Investment in joint venture
Acquisition of business	(155,550)
Net cash provided by (used in) investing activities	(216,810)	118,984
Cash flows from financing activities:
Proceeds from issuance of notes payable	3,295,863	1,017,664
Proceeds from PPP loan payable		35,500
Proceeds from sales of trading securities		10,855
Repayments of notes payable	(1,235,300)
Repayments to related parties	(20,000)	(75,000)
Proceeds from sale of common stock	2,201,601	478,685
Net cash provided by (used in) financing activities	4,242,164	1,467,704
Foreign exchange impact on cash	(11,725)
Net increase (decrease) in cash	29,521	(137,262)
Cash at beginning of period	74,503	211,765
Cash at end of period	104,024	74,503
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for taxes
Non cash financing activities:
Common stock issued in settlement of convertible notes payable	2,309,874	2,635,647
Common stock issued in settlement of related party notes payable and accrued compensation		50,613
Reclassification of derivative liabilities to additional paid-in capital	6,483,762	3,886,971
Gains on settlement of JV investment		386,930
Common stock issued for investment	1,300,000
Common stock issued to settle liabilities	8,623
Common stock issued for acquisition of business	1,617,501
Common shares issued in settlement of legal case		$ 1,283,632

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
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. 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, 2021, 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, 2021, 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. 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. 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. 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. Net accounts receivable for year end December 31, 2021 and December 31, 2020 were $ 121,588 6,542 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, 2021, and 2020, allowance for doubtful accounts was $ 3,267 0 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. The value of inventory on December 31, 2021 and December 31, 2020 was $ 252,199 103,483 . 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, 2021, and 2020, the number of outstanding stock options to purchase shares of common stock was 0 0 0 0 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, 2021 and 2020 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: Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share 2021 2020 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 0 Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664 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 5 Goodwill and Intangible Assets Goodwill is carried at cost and is not amortized. The Company tests goodwill for impairment on an annual basis at the end of each fiscal year, relying on a number of factors including operating results, business plans, economic projections, anticipated future cash flows and marketplace data. Company management uses its judgment in assessing whether goodwill has become impaired between annual impairment tests according to specifications set forth in ASC 350. The Company completed an evaluation of goodwill at December 31, 2021 and determined that the goodwill was not impaired. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. We evaluate long-lived assets, including intangible assets and goodwill for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Upon such an occurrence, recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to forecasted undiscounted net cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For long-lived assets held for sale, assets are written down to fair value, less cost to sell. Fair value is determined based on discounted cash flows, appraised values or management's estimates, depending upon the nature of the assets. We have recorded $0 and $22,658 in impairment charges related to our JV investments during the years ended December 31, 2021 and 2020, respectively. 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). Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets is primarily comprised of advance payments made to third parties for independent contractors’ services or other general expenses. Prepaid services and general expenses are amortized over the applicable periods which approximate the life of the contract or service period. The balance of prepaid insurance at December 31, 2021 and December 31, 2020 was $ 61,705 55,783 Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets is primarily comprised of advance payments made to third parties for independent contractors’ services or other general expenses. Prepaid services and general expenses are amortized over the applicable periods which approximate the life of the contract or service period. The balance of prepaid insurance at December 31, 2021 and December 31, 2020 was $61,705 and $55,783. 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, 2021 and 2020. 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. Accrued liabilities As of December 31, 2021 and 2020, the balance of accrued liabilities on the Company’s consolidated balance sheets consisted of the following: Schedule of consolidated balance sheets Dec 31, 2021 Dec 31, 2020 Accrued interest $ 197,407 $ 365,279 Accrued insurance payable 41,115 29,192 Accrued vacation liability 25,417 6,990 Accrued other expenses 6,750 — Net Loss from Operations $ 270,689 $ 401,461 Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $ 236,563 129,504 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, 2021, and 2020, the Company has no 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 two principal operating segments, hempSMART and cDistro. The following table represents the Company’s hempSMART business. Schedule of Operation statement For the Years ended Dec 31, 2021 Dec 31, 2020 Revenues $ 93,575 $ 280,653 Cost of Goods Sold 61,267 159,304 Gross Profit 32,308 121,349 Expense Depreciation Expense 10,103 5,933 Stock-based Compensation 104,685 207,955 Selling and Marketing 443,569 393,799 Payroll and Related expenses 252,123 165,491 General and Admin Expenses 456,322 217,288 Total Expense 1,266,802 990,466 Net Loss from Operations $ (1,234,494 ) $ (869,117 ) The following table represents the Company's cDistro business segment for the years ended December 31, 2021 and 2020 since it was acquired: For the Years ended Dec 31, 2021 Dec 31, 2020 Revenues $ 901,535 $ — Cost of Goods Sold 810,937 — Gross Profit 90,598 — Expense Depreciation and amortization expense 91,358 — Stock-based Compensation — — Selling and Marketing 4,549 — Payroll and Related expenses 110,000 — General and Admin Expenses 163,355 — Total Expense 369,262 — Net Loss from Operations $ (278,664 ) $ — 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. 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. Subsequent to December 31, 2021, the Company has sold a total of 90,000,000 90,000 Subsequent to December 31, 2021, the Company has sold a total of 706,250,000 0.0008 565,000 On February 17, 2022, the Company issued 12,500,000 0.0016 On April 1, 2022, the Company issued 76,923,077 100,000 On April 5, 2022, the Company issued 38,762,344 0.00039 On April 6, 2022, the Company issued 435,540,070 On April 7, 2022, the Company made a promissory note in the principal amount of $ 59,743

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	12 Months Ended
	Dec. 31, 2021
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, 2021, the Company incurred net losses of $ 10,191,450 3,984,108 The Company’s primary source of operating funds in 2021 and 2020 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 2022 and beyond as it develops its business model. The Company has stockholders’ deficiencies at December 31, 2021 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, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2021 and 2020 is summarized as follows: Schedule of Property and Equipment 2021 2020 Computer equipment $ 30,155 $ 20,143 Machinery 104,102 — Furniture and fixtures 13,278 5,140 Subtotal 147,535 25,283 Less accumulated depreciation (25,947 ) (18,741 ) Property and equipment, net $ 121,588 $ 6,542 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 $ 101,334 5,933

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2021
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 4 – INVESTMENTS 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 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 $ 1,000,000 800,000 15 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 In connection with the agreement, the Company recorded a cash investment of $ 1,188,500 49.5 792,500 37,673 11,043 285,986 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 5 85,000 56,085 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 7,222,222 20,000 80,000 Eco Innovation Group Share Exchange On February 26, 2021, we 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, equal in value to $ 650,000 0.06 650,000 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 80,000 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 $ 50,000 100,000 Acquisition of cDistro, Inc. On June 29, 2021, we acquired 100% of the capital stock of cDistro, Inc., a Florida-based hemp and CBD product distribution business incorporated in the State of Nevada (“cDistro”) by a statutory merger and share exchange. After the acquisition, cDistro’s founding partner and Chief Executive Officer, Ronald Russo, remains its Chief Executive Officer, and our Chief Financial Officer Jesus Quintero serves as cDistro’s Chief Financial Officer. Asset Purchase Agreement with VBF Brands, Inc. On October 6, 2021, the Company, through its wholly owned subsidiary Salinas Diversified Ventures, Inc., a California corporation, entered into an Asset Purchase Agreement, Management Services Agreement, Cooperation Agreement and Employment Agreement with VBF Brands, Inc., a California corporation (“VBF”), a wholly owned subsidiary of Sunset Island Group, Inc., a Colorado corporation (“SIGO”). VBF and SIGO agreed to transfer to the Company all of VBF’s outstanding stock to the Company, and appointed our CEO and CFO Jesus Quintero as President of VBF. VBF owns various fixed assets including machinery and equipment, a lease for a 10,000 square foot facility located at 20420 Spence Road, Salinas, California, 93908, leasehold improvements, good-will, inventory, tradenames including “VBF Brands,” trade secrets, intellectual property, and other tangible and intangible properties, including licenses issued by the City of Salinas, County of Monterey, and the State of California to operate a licensed cannabis nursery, cultivation facility, and operations for the manufacturing and distribution of cannabis and cannabis products. VBF and SIGO agreed to sell and transfer to the Company all of VBF’s outstanding stock, and, by virtue of the Management Services Agreement, appoint Mr. Jesus Quintero as President of VBF, vesting management and control of VBF’s licensed cannabis operations in the Company. Concurrently, VBF and Livacich entered into a Cooperation Agreement, whereby VBF and Livacich agreed to cooperate to facilitate the transfer of ownership of VBF, which includes licenses issued by the City of Salinas, County of Monterey, and the State of California, to operate a cannabis nursery, cultivation facility and manufacturing and distribution operations to the Company. The Company also agreed to retain Livacich as Chief Executive Officer for a term of two years and agreed to compensate her with a salary including a signing cash bonus of $250,000, and a $250,000 performance cash bonus payable after six months after the Effective Date. The bonus is conditioned upon Livacich meeting an agreed to “Net Revenue” target of one million dollars ($1,000,000) from VBF’s operations during the six-month period after closing of the Asset Purchase Agreement, and her compliance with the terms and conditions of this Asset Purchase Agreement, the Management Services Agreement and the Cooperation Agreement. As consideration for the transaction, the Company agreed to assume two secured convertible promissory notes issued by SIGO to St. George Investments, LLC, a Utah limited liability company (“St. George”) (the “SIGO Notes”). The first note was issued December 8, 2017, in the original face amount of $ 170,000.00 4,245,000.00 Under the Asset Purchase Agreement, the closing is conditioned upon certain conditions precedent, specifically (i) VBF and SIGO’s full corporate authorization, consent and execution of this Agreement; (ii) VBF’s sale to MCOA of 100% of the issued and outstanding shares of VBF; (iii) full corporate authorization, consent compliance with and execution of the Management Services Agreement and Cooperation Agreement; (iv) SIGO’s disclosure of the Agreement on Form 8-K with the Securities and Exchange Commission; (v) full cooperation in MCOA’s financial auditing of VBF in accordance with ASC 805, including providing unrestricted access to all VBF corporate and financial records and providing all necessary cooperation with VBF financial personnel; (vi) full cooperation in aiding and assisting Buyer with its change of ownership applications with the relevant licensing authorities; (vii) the warranty of truthful representations and execution of and compliance with the terms and conditions of the Executive Employment Agreement, Management Services Agreement and the Cooperation Agreement. As of the date of this filing, the conditions precedent to the closing of the Asset Purchase Agreement remain in the process of implementation, so that the Asset Purchase Agreement closing has not yet occurred pursuant to its terms. Legal counsel for MCOA is currently in the process of working with VBF, Salinas Diversified Ventures, and the relevant state and local governments to effect the change of control and license transfers necessary to close the Asset Purchase Agreement. MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD AS OF DECEMBER 31, 2021 Schedule of Investment Roll Forward INVESTMENTS TOTAL Consolidated Cannabis Global Hempsmart Lynwood Natural Plant Salinas Ventures VBF INVESTMENTS Eliminations Inc. ECOX cDistro Brazil JV Extract Holding BRANDS Vivabuds Investment, Beginning balance 0 0 0 0 0 0 0 0 0 0 0 Investments made during quarter ended 03-31-19 0 Quarter 03-31-19 equity method Loss 0 - - - - - - - - - - Unrealized gains on trading securities - quarter ended 03-31-19 Balance 03-31-19 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Investments made during quarter ended 06-30-19 $ 3,073,588 - - - - - - $ 3,000,000 - - $ 73,588 Quarter 06-30-19 equity method Income (Loss) $ (29,414 ) $ (6,291 ) $ (23,123 ) Unrealized gains on trading securities - quarter ended 06-30-19 $ 0 Balance 06-30-19 $ 3,044,174 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,993,709 $ 0 $ 0 $ 50,465 Investments made during quarter ended 09-30-19 $ 186,263 - - - - - - - - - $ 186,263 Quarter 09-30-19 equity method Income (Loss) $ (139,926 ) $ (94,987 ) $ (44,939 ) Sale of trading securities during quarter ended 09-30-19 Unrealized gains on trading securities - quarter ended 09-30-19 $ 0 Balance 09-30-19 $ 3,090,511 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,898,722 $ 0 $ 0 $ 191,789 Investments made during quarter ended 12-31-19 $ 129,812 - - - - - - - - - $ 129,812 Quarter 12-31-19 equity method Income (Loss) $ (102,944 ) $ (23,865 ) $ (79,079 ) Reversal of Equity method Loss for 2019 $ 272,285 $ 125,143 $ 147,142 Impairment of investment in 2019 $ (2,306,085 ) $ (2,306,085 ) $ 0 Loss on disposition of investment $ (389,664 ) $ (389,664 ) Sale of trading securities during quarter ended 12-31-19 $ 0 Unrealized gains on trading securities - quarter ended 12-31-19 $ 0 Balance 12-31-19 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Equity Loss for Quarter ended 03-31-20 0 - - - - - - - - - - Recognize Joint venture liabilities per JV agreement 03-31-20 0 Impairment of Equity Loss for Quarter ended 03-31-20 0 Unrealized gains on trading securities - quarter ended 03-31-19 Balance 03-31-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Equity Loss for Quarter ended 06-30-20 0 - - - - - - - - - - Impairment of Equity Loss for Quarter ended 06-30-20 0 Sales of of trading securities - quarter ended 06-30-20 Balance 06-30-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Global Hemp Group trading securities issued 650,000 $ 650,000 Investment in Cannabis Global 0 - - - - - - - - - - Balance 09-30-20 $ 1,343,915 $ 0 $ 650,000 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Unrealized gain on Global Hemp Group securities - 4th Quarter 2020 - - - - - - - - - - - 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 $ 0 $ 0 Investment in ECOX 650,000 - - $ 650,000 - - - - - - - Balance 03-31-21 $ 2,202,001 $ 0 $ 858,086 $ 650,000 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Investments made during quarter ended 06-30-21 30,898 $ 30,898 Unrealized gain on Global Hemp Group securities - 2nd quarter 2021 - - - - - - - - - - - Balance 06-30-21 $ 2,232,899 $ 0 $ 858,086 $ 650,000 $ 0 $ 0 $ 30,898 $ 693,915 $ 0 $ 0 $ 0 Investments made during quarter ended 09-30-21 68,200 $ 68,000 $ 200 Sale of short-term investments in quarter ended- 09-30-21 0 - - - - - - - - - - Balance 09-30-21 $ 2,301,099 $ 0 $ 926,086 $ 650,000 $ 0 $ 0 $ 30,898 $ 693,915 $ 200 $ 0 $ 0 Investments made during quarter ended 12-31-21 5,087,079 $ 2,975,174 $ 90,923 $ 2,020,982 Consolidated Eliminations 12/31/21 (5,060,821 ) (5,060,821 ) - - - - - - - - - Balance 12-31-21 $ 2,327,357 $ (5,060,821 ) $ 926,086 $ 650,000 $ 2,975,174 $ 90,923 $ 30,898 $ 693,915 $ 200 $ 2,020,982 $ 0 Schedule of Debts Amounts Related to Joint Venture Investments Loan Payable Natural General TOTAL Plant Robert L VBF Operating Debt Extract Hymers III BRANDS Vivabuds Expense Balance 03-31-19 - - - - - - Quarter 03-31-19 loan borrowings Quarter 03-31-19 debt conversion to equity - - - - - - Balance 03-31-19 © 0 0 0 0 0 0 Quarter 03-31-19 loan borrowings 3,675,000 $ 2,000,000 - - $ 0 $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,411,751 ) $ (349,650 ) $ (1,062,101 ) Balance 06-30-19 (d) 2,263,249 1,650,350 0 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) 2,657,634 1,650,350 0 0 0 1,007,284 Quarter 12-31-19 loan borrowings 2,726,964 $ 596,784 $ 4,221 $ 2,125,959 Impairment of investment in 2019 (2,156,142 ) $ (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) $ 3,193,549 $ 56,085 $ 4,221 $ 0 $ 0 $ 3,133,243 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 $ 0 Quarter 03-31-20 Debt Discount adjustments $ 24,138 $ 24,138 Balance 03-31-20 (g) $ 3,040,325 $ 56,085 $ 28,359 $ 0 $ 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 $ 0 Quarter 06-30-20 Debt Discount adjustments $ 405,746 ($ 27,715 ) $ 433,461 Balance 06-30-20 (h) $ 2,784,044 $ 56,085 $ 65,735 $ 0 $ 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 $ 0 Balance 09-30-20 (i) $ 2,177,572 ($ 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) $ 1,422,895 $ 0 $ 0 $ 0 $ 0 $ 1,422,895 Quarter 03-31-21 debt conversion to equity $ (1,309,016 ) - - - - $ (1,309,016 ) Quarter 03-31-21 loan borrowings, net $ 145,000 $ 145,000 Balance 03-31-21 (k) $ 258,879 $ 0 $ 0 $ 0 $ 0 $ 258,879 Quarter 06-30-21 loan borrowings, net $ 1,251,779 - $ 185,000 - - $ 1,066,779 Balance 06-30-21 (l) $ 1,510,658 $ 0 $ 185,000 $ 0 $ 0 $ 1,325,658 Quarter 09-30-21 loan borrowings, net $ 626,250 $ 626,250 Quarter 09-30-21 loan repayments, net $ (1,077,464 ) - $ (75,000 ) - - $ (1,002,464 ) Balance 09-30-21 (m) $ 1,059,444 ($ 0 ) $ 110,000 $ 0 $ 0 $ 949,444 Quarter 12-31-21 loan borrowings, net $ 2,710,006 - - $ 1,643,387 - $ 1,066,619 Balance 12-31-21 (n) $ 3,769,449 ($ 0 ) $ 110,000 $ 1,643,387 $ 0 $ 2,016,063 Schedule of debt balance 12-31-21 06-30-20 03-31-20 12-31-19 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (n) Note (h) Note (g) Note (f) Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV 0 478,494 394,848 0 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 3,769,449 2,784,044 3,040,324 3,193,548 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Longterm debt 0 0 0 0 0 0 0 0 172,856 Total Debt balance $ 3,769,449 $ 3,262,538 $ 3,435,172 $ 3,193,548 $ 4,322,427 $ 3,928,042 $ 1,664,793 $ 1,422,410 $ 2,067,411

CONVERTIBLE NOTES PAYABLE AND N

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE	NOTE 5 – CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE During the years ended December 31, 2021 and 2020, the Company issued an aggregate of 1,236,181,851 2,291,141,317 For the years ended December 31, 2021 and 2020, the Company recorded amortization of debt discounts of $ 1,993,373 1,658,395 Convertible notes payable are comprised of the following: Schedule of Convertible Notes Payable 2021 2020 Convertible note payable – Power Up Lending Group $ — $ 35,000 Convertible note payable – Crown Bridge Partners $ 35,000 $ 172,500 Convertible note payable – Labrys $ 99,975 $ — Convertible note payable – FF Global Opportunities Fund $ 243,750 $ — Convertible note payable – GS Capital Partners LLC $ 82,000 $ 143,500 Convertible note payable – Beach Labs $ 583,333 $ — Convertible note payable – Pinnacle Consulting Services Inc. $ 30,000 $ 70,000 Convertible note payable – Geneva Roth $ 97,939 $ 33,500 Convertible note payable – Dutchess Capital Partners $ 60,709 $ 10,000 Convertible note payable – Redstart HLDGS $ — $ 109,000 Convertible note payable – GW Holdings $ 120,750 $ 98,175 Convertible note payable - Coventry $ 100,000 $ — Convertible note payable - Sixth Street Lending $ 60,738 $ — Convertible notes payable -St George $ 3,914,878 $ 1,160,726 Total $ 5,429,072 $ 1,832,401 Less debt discounts $ (1,659,622 ) $ (405,507 ) Net $ 3,769,450 $ 1,426,894 Less current portion $ (3,769,450 ) $ (1,426,894 ) 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 10 12,000 9,395 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 As of December 31, 2021, the Company owed an aggregate of $ 0 0 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 10 22,500 78,056 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 As of December 31, 2021, the Company owed an aggregate of $ 35,000 0 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 10 15,000 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. 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 82,000 2,561 In August and September of 2020, the Company issued convertible promissory notes in the aggregate principal amount of $ 143,500 10 5,500 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. 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 $ 143,500 In August 2021, the Company issued convertible promissory notes in the aggregate principal amount of $ 82,000 10 7,000 5,000,000 18,086 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. 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 $ 25,086 As of December 31, 2021, the Company owed an aggregate of $ 82,000 2,561 Convertible notes payable-St George Investments In December 2020, the Company entered into two convertible promissory notes in the aggregate amount of $ 160,000 150,000 In January and March 2021, the Company entered into three convertible promissory notes in the aggregate amount of $ 567,500 535,000 Effective October 6, 2021, the Company issued a secured convertible promissory note in the amount of $ 3,492,378 1,100,000 574,916 10,000 8 October 6, 2023 As of December 31, 2021, the Company owed $ 3,914,878 89,410 Convertible notes payable - Robert L. Hymers III On June 17, 2020, the Company issued convertible promissory notes in the aggregate principal amount of $ 115,091 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 $ 115,091 On September 8, 2020, the Company issued convertible promissory notes in the aggregate principal amount of $ 70,000 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 $ 70,000 On February 4, 2021, the Company issued convertible promissory notes in the aggregate principal amount of $ 75,000 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 $ 0.007 The aggregate debt discount of $ 75,000 Convertible notes payable – Pinnacle Consulting Services Inc. On April 30, 2021, the Company issued convertible promissory notes in the aggregate principal amount of $ 110,000 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 $0.002. The aggregate debt discount of $ 110,000 On December 27, 2021, the Company and Pinnacle entered into an exchange agreement to replace the existing $ 110,000 8,036 0.00065 On December 27, 2021, the Company issued convertible promissory notes in the aggregate principal amount of $ 30,000 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 $ 0.006 The aggregate debt discount of $ 5,000 As of December 31, 2021, the Company owed an aggregate of $ 30,000 0 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 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 5 85,000 35,000 25,000 56,085 50 As of the date of this filing, the Company satisfied its payment obligations under the settlement agreement. Convertible Note Payable – GW Holdings Group On December 9, 2020, the Company issued convertible promissory notes in the aggregate principal amount of $ 98,175 On June 3, 2021, the Company entered issued a convertible promissory note in the amount of $ 120,750 0.005 0.002 10 15,750 On August 24, 2021, the Company entered issued a convertible promissory note in the amount of $ 120,750 0.0025 $0.001 10 15,750 As of December 31, 2021, the Company owed an aggregate of $ 120,750 4,003 Convertible Notes Payable-Redstart Holdings During the year ended December 31, 2020, the Company entered into various convertible promissory notes with Redstart Holdings (“Redstart Holdings”) totaling a principal amount of $ 109,000 The Company has the right to prepay the notes for an amount ranging from 125% to 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. During the three months ended March 31, 2021, the Company repaid $ 109,000 43,204 During May 2021, the Company entered into an additional three convertible promissory notes with principal value of $ 226,250 As of December 31, 2021, the Company owed an aggregate of $ 0 0 40,857 Convertible Note Payable-Firstfire In July 2021, the Company issued a convertible promissory note in the aggregate principal amount of $ 268,750 12 44,888 200,963 38,174,715 245,851 The Company is prohibited from effecting a conversion of the note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99 As of December 31, 2021, the Company owed an aggregate of $ 243,750 14,667 Convertible Note Payable-Labrys In June 2021, the Company issued a convertible promissory note in the aggregate principal amount of $ 537,500 12 53,750 450,000 76,349,431 533,526 The Company is prohibited from effecting a conversion of the note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99 As of December 31, 2021, the Company owed an aggregate of $ 99,975 36,476 Convertible Note Payable- Dutchess Capital Growth Fund LP On May 25, 2021, the Company issued a convertible promissory note in the aggregate principal amount of $ 135,000 8 13,750 121,250 Beginning six months after date of issue, 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 55% 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 fifteen prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer. 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 $ 135,000 As of December 31, 2021, the Company owed an aggregate of $ 60,709 6,108 Convertible Note Payable- Geneva Roth Holdings On December 4, 2020, the Company issued a convertible promissory note in the aggregate principal amount of $ 33,500 10 Beginning six months after date of issue, 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 55% 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. The company repaid the note before it became convertible and therefore, no derivative liability or debt discount was recorded. On July 28, 2021, the Company issued a promissory note in the aggregate principal amount of $ 169,125 10 13,750 153,750 67,253 As of December 31, 2021, the Company owed an aggregate of $ 97,939 13,684 Convertible Note Payable- Beach Labs On November 24, 2021, the Company issued a convertible promissory note in the aggregate principal amount of $ 625,000 10 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 70% 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. 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 $ 625,000 As of December 31, 2021, the Company owed an aggregate of $ 583,333 15,753 Convertible Note Payable- Sixth Street Lending On November 16, 2021, the Company issued a promissory note in the aggregate principal amount of $ 60,738 7,896 10,738 50,000 As of December 31, 2021, the Company owed an aggregate of $ 60,738 7,896 Convertible Note Payable- Coventry On December 29, 2021, the Company issued a promissory note in the aggregate principal amount of $ 100,000 10,000 20,000 80,000 As of December 31, 2021, the Company owed an aggregate of $ 100,000 10,000 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, 2021 and 2020, the Company recorded a gain on the change in fair value of derivative liabilities of $ 3,852 48,204 $1,993,373 1,658,395 At December 31, 2021, the Company determined the aggregate fair values of $ 749,756 0 95.81 192.69 0.06 0.26 0.5 4.5 0.0012 On May 4, 2020, we entered into a loan to borrow $ 35,500

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2021
Derivative Liabilities
DERIVATIVE LIABILITIES	NOTE 6 – DERIVATIVE LIABILITIES As described in Notes 4 and 6, 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, 2021
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 7 – STOCKHOLDERS’ DEFICIT Preferred stock The Company is authorized to issue 10,000,000 0.001 10,000,000 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 2,229,027 2,000,000 Common stock The Company was authorized to issue 22,000,000,000 shares of $ 0.001 7,122,806,264 3,136,774,861 In 2021, the Company issued an aggregate of 142,946,860 661,292 In 2021, the Company issued an aggregate of 1,236,181,851 2,309,874 In 2021, the Company issued an aggregate of 22,500,000 141,750 In 2021, the Company issued an aggregate of 462,844,406 In 2021, the Company sold 1,052,297,599 2,201,601 In 2021, the Company issued 3,027,031 8,623 In 2021, the Company issued 691,935,484 1,300,000 In 2021, the Company issued 265,164,070 1,617,501 In 2021, the Company issued 109,134,122 251,008 In 2020, the Company issued an aggregate of 217,396,427 785,861 In 2020, the Company issued an aggregate of 2,291,141,317 3,916,940 In 2020, the Company issued an aggregate of 21,276,596 50,000 In 2020, the Company issued an aggregate of 51,054,214 In 2020, the Company issued 205,582,481 762,723 In 2020, the Company sold shares 268,679,513 478,686 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, 2021 and 2020: Summarizes the Stock Option Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 16,666,667 $ 0.30 7.76 $ 15,400,000 Granted — Forfeitures or expirations — Outstanding at December 31, 2021 16,666,667 $ 0.30 6.76 $ 15,296,667 Granted — Forfeitures or expirations (16,666,667 ) 0.30 Outstanding at December 31, 2021 0 $ — — — Exercisable at December 31, 2021 0 $ — — $ — The aggregate intrinsic value in the preceding table 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, 2021 and 2020, respectively, which would have been received by the option holders had those option holders exercised their options as of that date. Warrants The following table summarizes the stock warrant activity for the two years ended December 31, 2021: Summarizes the Stock Warrant Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value 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 Granted 133,107,371 0.0084 Exercised (271,137,466 ) 0.01 Adjustment due to price reset provision (9,722,222 ) 0.0004 Forfeitures or expirations — Outstanding at December 31, 2021 145,302,385 $ 0.0033 2.8 $ 70,200 Exercisable at December 31, 2021 145,302,385 $ 0.0033 2.8 $ 70,200 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 $ 0.0012 0.004

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
	Dec. 31, 2021
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, 2021, and 2020, 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, 2021, and 2020, the Company did not have any derivative instruments that were designated as hedges. The combined derivative and warrant liability as of December 31, 2021 and 2020, in the amounts of $ 749,756 4,426,057 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, 2021: Summary of Changes in Fair Value of Derivative Liabilities 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 Increase resulting from initial issuances of additional convertible notes payable 2,811,313 Decreases resulting from conversion (6,483,762 Gain due to change in fair value included in earnings (3,852 Balance, December 31, 2021 $ 749,756 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, 2021, 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, 2021
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, 2021, and 2020, there were no related party advances outstanding. As of December 31, 2021 and 2020, accrued compensation due officers and executives included as accrued compensation was $ 42,925 79,214 For the years ended December 31, 2021 and 2020, the Company had sales to related parties of $ 0 13,069 During the year ended December 31, 2020, the Company issued 2,000,000 2,229,027

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 — COMMITMENTS AND CONTINGENCIES Schedule of commitments and contingencies Liabilities and Accruals 12/31/21 12/31/20 Accounts payable 932,760 480,877 Accrued compensation 42,925 79,214 Accrued liabilities 270,689 401,461 Notes payable, related parties 20,000 40,000 Loans payable PPP Stimulus — 35,500 Right-of-use liabilities - current portion — 7,858 Liabilities and Accruals $ 1,266,374 $ 1,044,910 Liabilities and Accruals For the year ended December 31, 2021 the Company has accounts payable of $ 932,760 480,877 372,428 144,734 42,925 79,214 130,772 On May 4, 2020, we entered into a loan to borrow $ 35,500 As of December 31, 2021 and December 31, 2020, the Company’s officers and directors have provided advances and incurred expenses on behalf of the Company as such have been evidenced by the issuance of notes to such officers and directors. The notes are unsecured, due on demand and accrue interest at a rate of 5% per annum. The balance due to notes payable related party as of December 31, 2021 and December 31, 2020 was $ 20,000 40,000 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 Los Angeles, 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; however the company entered into a lease agreement for a virtual office service, therefore ASC842 is not applicable. Based on the above, the Company has right-of-use assets of $ 0 7,858 66,582 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. 20,000 20,000,000 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 resigned from the Board of Directors and his contract was mutually terminated on December 4, 2020. Mr. Manolos’ 2020 contracts provide for payments of $5,000 quarterly. 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.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES As of December 31, 2021, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $ 96,565,499 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, 2021 and 2020 consist of the following: Schedule of Deferred Tax Asset 2021 2020 Non-Current deferred tax asset: Net operating loss carry-forwards $ 96,501,045 $ 86,309,595 Valuation allowance (96,565,499 ) (86,309,595 ) Net non-current deferred tax asset $ — $ —

SUBSCRIPTIONS PAYABLE

SUBSCRIPTIONS PAYABLE	12 Months Ended
	Dec. 31, 2021
Subscriptions Payable
SUBSCRIPTIONS PAYABLE	NOTE 12 – SUBSCRIPTIONS PAYABLE Share Exchange with Cannabis Global, Inc. Global, Inc., a Nevada corporation. By virtue of the agreement, the Company issued 650,000,000 7,222,222 Share Exchange with Eco Innovation Group, Inc. 0.001 650,000 0.06 754,961 735,178 41,935,484 Additionally, as discussed in note 13, the Company entered into an agreement with the former owners of cDistro, whereby the Company will issue additional shares related to the original purchase consideration of that acquisition. During the year ended December 31, 2021, the Company issued an additional 109,134,122 251,008 180,486,830 234,633 As a result, the balance of subscriptions payable as of December 31, 2021 and December 31, 2020 was $ 989,594 670,000

ACQUISITION

ACQUISITION	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITION	NOTE 13 – ACQUISITION cDistro On June 29, 2021, the Company, cDistro Merger Sub, Inc., a Nevada corporation and a wholly-owned subsidiary of the Company (“Merger Sub”), and cDistro, Inc., a privately-held Nevada corporation engaged in the hemp and CBD product distribution business (“cDistro”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) pursuant to which, among other things, Merger Sub merged with and into cDistro on September 30, 2021, with cDistro becoming a wholly-owned subsidiary of the Company and the surviving corporation in the merger (the “Merger”). The Merger is intended to qualify for federal income tax purposes as a tax-free reorganization under the provisions of Section 368(a) of the Internal Revenue Code of 1986, as amended. Contingent Consideration - Earnout Agreement In connection to the Merger, the Company and the securityholder of cDistro (the “cDistro Stockholder”) entered into an earnout agreement dated June 29, 2021 (the “Earnout Agreement”), whereby the Company agreed to issue additional shares of its common stock to the cDistro Stockholder as compensation for the Merger conditioned upon the achievement of certain gross revenue milestones. If cDistro meets revenue targets of $ 600,000 2,400,000 250,000 220,970,059 Leak-Out Agreement On June 29, 2021, in connection with the Merger and the Earnout Agreement, the cDistro Stockholder entered into a Lock-Up and Leak-Out Agreement with the Company pursuant to which, among other thing, such stockholder agreed to certain restrictions regarding the resale of the common stock issued pursuant to the Merger for a period of six months from the date of the Merger. Employment Agreement On June 29, 2021, in connection with the Merger, the Company and the Chief Executive Officer of cDistro entered into an employment agreement, pursuant to which that employee will serve as cDistro’s Chief Executive Officer for a three-year term. The acquisition of cDistro is being accounted for as a business combination under ASC 805. The Company is continuing to gather evidence to evaluate what identifiable intangible assets were acquired, such as a customer list, and the fair value of each, and expects to finalize the fair value of the acquired assets within one year of the acquisition date. The aggregate preliminary fair value of consideration for the cDistro acquisition was as follows: Schedule of aggregate preliminary fair value Amount Cash, net of cash acquired of $94,450 $ 155,550 Contingent Consideration - Earnout Agreement 907,407 265,164,070 shares of common stock 1,617,501 Total preliminary consideration transferred $ 2,680,458 A discount of $ 92,593 The following information summarizes the preliminary allocation of the fair values assigned to the assets acquired and liabilities assumed at the acquisition date: Schedule summarizes the preliminary allocation of the fair values Accounts Receivable $ 27,000 Inventory 3,000 Other Assets 4,943 Trademarks 500,000 Licenses 600,000 Customer Relationships 100,000 Goodwill 1,633,557 Accounts payable (181,042 ) Other accrued liabilities (7,000 ) Net assets acquired $ 2,680,458 On November 24, 2021, the Company entered into a letter agreement (“Letter Agreement”) with an attached amendment to the Merger Agreement (“Amendment No. 1 to the Merger Agreement”) with cDistro and Beach Labs, Inc., a Florida corporation and the former stockholder of cDistro prior to the effective date of the Merger Agreement (“Beach Labs”). Capitalized terms used and not defined herein have the respective meanings assigned to them in the Merger Agreement, as amended by Amendment No. 1 thereto. Pursuant to the Letter Agreement, the Company and cDistro agreed to adjust the compensation paid to Beach Labs under the Merger Agreement to maintain the stipulated value of the compensation paid under the Merger Agreement by issuing part of the stipulated value of that compensation as a promissory note and performing a true-up on the remaining stipulated value held as stock, and by amending the Merger Agreement to accommodate another true-up to the stock in the event the market value of the compensation is lower than the stipulated value at the date of Rule 144 availability to Beach Labs, December 29, 2021. The Letter Agreement also terminates the board observation rights letter with Beach Labs executed in connection with the Merger Agreement. Pursuant to the Letter Agreement and Amendment No. 1 to the Merger Agreement, the Company made a promissory note to Beach Labs in the amount of $ 625,000 600,000 109,134,121 251,008 180,486,830 Unaudited Pro Forma Financial Information The following table sets forth the pro-forma consolidated results of operations for the year ended December 31, 2021 and 2020 as if the cDistro acquisition occurred on January 1, 2020. The pro forma results of operations are presented for informational purposes only and are not indicative of the results of operations that would have been achieved if the acquisitions had taken place on the dates noted above, or of results that may occur in the future. Schedule of pro-forma consolidated results of operations Year ended December 31, 2021 2020 Revenue $ 1,422,678 $ 364,811 Operating loss (4,847,954 ) (5,234,942 ) Net loss (10,328,270 ) (12,525,433 ) Net loss per common share $ (0.00 ) $ (0.01 ) Weighted Average common shares outstanding 5,390,127,712 1,227,193,458 VBF Brands, Inc. On October 6, 2021, the Company, through its wholly owned subsidiary Salinas Diversified Ventures, Inc., a California corporation, entered into an Asset Purchase Agreement, Management Services Agreement, Cooperation Agreement and Employment Agreement with VBF Brands, Inc., a California corporation (“VBF”), a wholly owned subsidiary of Sunset Island Group, Inc., a Colorado corporation (“SIGO”). VBF and SIGO agreed to transfer to the Company all of VBF’s outstanding stock to the Company, and appointed our CEO and CFO Jesus Quintero as President of VBF. VBF owns various fixed assets including machinery and equipment, a lease for a 10,000 square foot facility located at 20420 Spence Road, Salinas, California, 93908, leasehold improvements, good-will, inventory, tradenames including “VBF Brands,” trade secrets, intellectual property, and other tangible and intangible properties, including licenses issued by the City of Salinas, County of Monterey, and the State of California to operate a licensed cannabis nursery, cultivation facility, and operations for the manufacturing and distribution of cannabis and cannabis products. VBF and SIGO agreed to sell and transfer to the Company all of VBF’s outstanding stock, and, by virtue of the Management Services Agreement, appoint Mr. Jesus Quintero as President of VBF, vesting management and control of VBF’s licensed cannabis operations in the Company. Concurrently, VBF and Livacich entered into a Cooperation Agreement, whereby VBF and Livacich agreed to cooperate to facilitate the transfer of ownership of VBF, which includes licenses issued by the City of Salinas, County of Monterey, and the State of California, to operate a cannabis nursery, cultivation facility and manufacturing and distribution operations to the Company. The Company also agreed to retain Livacich as Chief Executive Officer for a term of two years and agreed to compensate her with a salary including a signing cash bonus of $ 250,000 250,000 As consideration for the transaction, the Company agreed to assume two secured convertible promissory notes issued by SIGO to St. George Investments, LLC, a Utah limited liability company (“St. George”) (the “SIGO Notes”). The first note was issued December 8, 2017, in the original face amount of $ 170,000.00 4,245,000.00 Under the Asset Purchase Agreement, the closing is conditioned upon certain conditions precedent, specifically (i) VBF and SIGO’s full corporate authorization, consent and execution of this Agreement; (ii) VBF’s sale to MCOA of 100% of the issued and outstanding shares of VBF; (iii) full corporate authorization, consent compliance with and execution of the Management Services Agreement and Cooperation Agreement; (iv) SIGO’s disclosure of the Agreement on Form 8-K with the Securities and Exchange Commission; (v) full cooperation in MCOA’s financial auditing of VBF in accordance with ASC 805, including providing unrestricted access to all VBF corporate and financial records and providing all necessary cooperation with VBF financial personnel; (vi) full cooperation in aiding and assisting Buyer with its change of ownership applications with the relevant licensing authorities; (vii) the warranty of truthful representations and execution of and compliance with the terms and conditions of the Executive Employment Agreement, Management Services Agreement and the Cooperation Agreement. As of the date of this filing, the conditions precedent to the closing of the Asset Purchase Agreement remain in the process of implementation, so that the Asset Purchase Agreement closing has not yet occurred pursuant to its terms. Legal counsel for MCOA is currently in the process of working with VBF, Salinas Diversified Ventures, and the relevant state and local governments to effect the change of control and license transfers necessary to close the Asset Purchase Agreement.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS Subsequent to December 31, 2021, the Company has sold a total of 90,000,000 90,000 Subsequent to December 31, 2021, the Company has sold a total of 706,250,000 0.0008 565,000 On February 17, 2022, the Company issued 12,500,000 0.0016 On April 1, 2022, the Company issued 76,923,077 100,000 On April 5, 2022, the Company issued 38,762,344 0.00039 On April 6, 2022, the Company issued 435,540,070 On April 7, 2022, the Company made a promissory note in the principal amount of $ 59,743

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
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. 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, 2021, 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, 2021, 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.
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. 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.
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. Net accounts receivable for year end December 31, 2021 and December 31, 2020 were $ 121,588 6,542
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, 2021, and 2020, allowance for doubtful accounts was $ 3,267 0
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. The value of inventory on December 31, 2021 and December 31, 2020 was $ 252,199 103,483 .
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, 2021, and 2020, the number of outstanding stock options to purchase shares of common stock was 0 0 0 0
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, 2021 and 2020 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: Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share 2021 2020 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 0 Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664
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 5
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill is carried at cost and is not amortized. The Company tests goodwill for impairment on an annual basis at the end of each fiscal year, relying on a number of factors including operating results, business plans, economic projections, anticipated future cash flows and marketplace data. Company management uses its judgment in assessing whether goodwill has become impaired between annual impairment tests according to specifications set forth in ASC 350. The Company completed an evaluation of goodwill at December 31, 2021 and determined that the goodwill was not impaired. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. We evaluate long-lived assets, including intangible assets and goodwill for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Upon such an occurrence, recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to forecasted undiscounted net cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For long-lived assets held for sale, assets are written down to fair value, less cost to sell. Fair value is determined based on discounted cash flows, appraised values or management's estimates, depending upon the nature of the assets. We have recorded $0 and $22,658 in impairment charges related to our JV investments during the years ended December 31, 2021 and 2020, respectively.
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).
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets is primarily comprised of advance payments made to third parties for independent contractors’ services or other general expenses. Prepaid services and general expenses are amortized over the applicable periods which approximate the life of the contract or service period. The balance of prepaid insurance at December 31, 2021 and December 31, 2020 was $ 61,705 55,783 Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets is primarily comprised of advance payments made to third parties for independent contractors’ services or other general expenses. Prepaid services and general expenses are amortized over the applicable periods which approximate the life of the contract or service period. The balance of prepaid insurance at December 31, 2021 and December 31, 2020 was $61,705 and $55,783.
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, 2021 and 2020. 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.
Accrued liabilities	Accrued liabilities As of December 31, 2021 and 2020, the balance of accrued liabilities on the Company’s consolidated balance sheets consisted of the following: Schedule of consolidated balance sheets Dec 31, 2021 Dec 31, 2020 Accrued interest $ 197,407 $ 365,279 Accrued insurance payable 41,115 29,192 Accrued vacation liability 25,417 6,990 Accrued other expenses 6,750 — Net Loss from Operations $ 270,689 $ 401,461
Advertising	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $ 236,563 129,504
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, 2021, and 2020, the Company has no
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 two principal operating segments, hempSMART and cDistro. The following table represents the Company’s hempSMART business. Schedule of Operation statement For the Years ended Dec 31, 2021 Dec 31, 2020 Revenues $ 93,575 $ 280,653 Cost of Goods Sold 61,267 159,304 Gross Profit 32,308 121,349 Expense Depreciation Expense 10,103 5,933 Stock-based Compensation 104,685 207,955 Selling and Marketing 443,569 393,799 Payroll and Related expenses 252,123 165,491 General and Admin Expenses 456,322 217,288 Total Expense 1,266,802 990,466 Net Loss from Operations $ (1,234,494 ) $ (869,117 ) The following table represents the Company's cDistro business segment for the years ended December 31, 2021 and 2020 since it was acquired: For the Years ended Dec 31, 2021 Dec 31, 2020 Revenues $ 901,535 $ — Cost of Goods Sold 810,937 — Gross Profit 90,598 — Expense Depreciation and amortization expense 91,358 — Stock-based Compensation — — Selling and Marketing 4,549 — Payroll and Related expenses 110,000 — General and Admin Expenses 163,355 — Total Expense 369,262 — Net Loss from Operations $ (278,664 ) $ — 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. 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. Subsequent to December 31, 2021, the Company has sold a total of 90,000,000 90,000 Subsequent to December 31, 2021, the Company has sold a total of 706,250,000 0.0008 565,000 On February 17, 2022, the Company issued 12,500,000 0.0016 On April 1, 2022, the Company issued 76,923,077 100,000 On April 5, 2022, the Company issued 38,762,344 0.00039 On April 6, 2022, the Company issued 435,540,070 On April 7, 2022, the Company made a promissory note in the principal amount of $ 59,743
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.
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. Subsequent to December 31, 2021, the Company has sold a total of 90,000,000 90,000 Subsequent to December 31, 2021, the Company has sold a total of 706,250,000 0.0008 565,000 On February 17, 2022, the Company issued 12,500,000 0.0016 On April 1, 2022, the Company issued 76,923,077 100,000 On April 5, 2022, the Company issued 38,762,344 0.00039 On April 6, 2022, the Company issued 435,540,070 On April 7, 2022, the Company made a promissory note in the principal amount of $ 59,743

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share	Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share 2021 2020 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 0 Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664
Schedule of consolidated balance sheets	Schedule of consolidated balance sheets Dec 31, 2021 Dec 31, 2020 Accrued interest $ 197,407 $ 365,279 Accrued insurance payable 41,115 29,192 Accrued vacation liability 25,417 6,990 Accrued other expenses 6,750 — Net Loss from Operations $ 270,689 $ 401,461
Schedule of Operation statement	Schedule of Operation statement For the Years ended Dec 31, 2021 Dec 31, 2020 Revenues $ 93,575 $ 280,653 Cost of Goods Sold 61,267 159,304 Gross Profit 32,308 121,349 Expense Depreciation Expense 10,103 5,933 Stock-based Compensation 104,685 207,955 Selling and Marketing 443,569 393,799 Payroll and Related expenses 252,123 165,491 General and Admin Expenses 456,322 217,288 Total Expense 1,266,802 990,466 Net Loss from Operations $ (1,234,494 ) $ (869,117 ) The following table represents the Company's cDistro business segment for the years ended December 31, 2021 and 2020 since it was acquired: For the Years ended Dec 31, 2021 Dec 31, 2020 Revenues $ 901,535 $ — Cost of Goods Sold 810,937 — Gross Profit 90,598 — Expense Depreciation and amortization expense 91,358 — Stock-based Compensation — — Selling and Marketing 4,549 — Payroll and Related expenses 110,000 — General and Admin Expenses 163,355 — Total Expense 369,262 — Net Loss from Operations $ (278,664 ) $ —

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Schedule of Property and Equipment 2021 2020 Computer equipment $ 30,155 $ 20,143 Machinery 104,102 — Furniture and fixtures 13,278 5,140 Subtotal 147,535 25,283 Less accumulated depreciation (25,947 ) (18,741 ) Property and equipment, net $ 121,588 $ 6,542

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Investments, All Other Investments [Abstract]
Schedule of Investment Roll Forward	Schedule of Investment Roll Forward INVESTMENTS TOTAL Consolidated Cannabis Global Hempsmart Lynwood Natural Plant Salinas Ventures VBF INVESTMENTS Eliminations Inc. ECOX cDistro Brazil JV Extract Holding BRANDS Vivabuds Investment, Beginning balance 0 0 0 0 0 0 0 0 0 0 0 Investments made during quarter ended 03-31-19 0 Quarter 03-31-19 equity method Loss 0 - - - - - - - - - - Unrealized gains on trading securities - quarter ended 03-31-19 Balance 03-31-19 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Investments made during quarter ended 06-30-19 $ 3,073,588 - - - - - - $ 3,000,000 - - $ 73,588 Quarter 06-30-19 equity method Income (Loss) $ (29,414 ) $ (6,291 ) $ (23,123 ) Unrealized gains on trading securities - quarter ended 06-30-19 $ 0 Balance 06-30-19 $ 3,044,174 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,993,709 $ 0 $ 0 $ 50,465 Investments made during quarter ended 09-30-19 $ 186,263 - - - - - - - - - $ 186,263 Quarter 09-30-19 equity method Income (Loss) $ (139,926 ) $ (94,987 ) $ (44,939 ) Sale of trading securities during quarter ended 09-30-19 Unrealized gains on trading securities - quarter ended 09-30-19 $ 0 Balance 09-30-19 $ 3,090,511 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,898,722 $ 0 $ 0 $ 191,789 Investments made during quarter ended 12-31-19 $ 129,812 - - - - - - - - - $ 129,812 Quarter 12-31-19 equity method Income (Loss) $ (102,944 ) $ (23,865 ) $ (79,079 ) Reversal of Equity method Loss for 2019 $ 272,285 $ 125,143 $ 147,142 Impairment of investment in 2019 $ (2,306,085 ) $ (2,306,085 ) $ 0 Loss on disposition of investment $ (389,664 ) $ (389,664 ) Sale of trading securities during quarter ended 12-31-19 $ 0 Unrealized gains on trading securities - quarter ended 12-31-19 $ 0 Balance 12-31-19 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Equity Loss for Quarter ended 03-31-20 0 - - - - - - - - - - Recognize Joint venture liabilities per JV agreement 03-31-20 0 Impairment of Equity Loss for Quarter ended 03-31-20 0 Unrealized gains on trading securities - quarter ended 03-31-19 Balance 03-31-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Equity Loss for Quarter ended 06-30-20 0 - - - - - - - - - - Impairment of Equity Loss for Quarter ended 06-30-20 0 Sales of of trading securities - quarter ended 06-30-20 Balance 06-30-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Global Hemp Group trading securities issued 650,000 $ 650,000 Investment in Cannabis Global 0 - - - - - - - - - - Balance 09-30-20 $ 1,343,915 $ 0 $ 650,000 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Unrealized gain on Global Hemp Group securities - 4th Quarter 2020 - - - - - - - - - - - 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 $ 0 $ 0 Investment in ECOX 650,000 - - $ 650,000 - - - - - - - Balance 03-31-21 $ 2,202,001 $ 0 $ 858,086 $ 650,000 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 Investments made during quarter ended 06-30-21 30,898 $ 30,898 Unrealized gain on Global Hemp Group securities - 2nd quarter 2021 - - - - - - - - - - - Balance 06-30-21 $ 2,232,899 $ 0 $ 858,086 $ 650,000 $ 0 $ 0 $ 30,898 $ 693,915 $ 0 $ 0 $ 0 Investments made during quarter ended 09-30-21 68,200 $ 68,000 $ 200 Sale of short-term investments in quarter ended- 09-30-21 0 - - - - - - - - - - Balance 09-30-21 $ 2,301,099 $ 0 $ 926,086 $ 650,000 $ 0 $ 0 $ 30,898 $ 693,915 $ 200 $ 0 $ 0 Investments made during quarter ended 12-31-21 5,087,079 $ 2,975,174 $ 90,923 $ 2,020,982 Consolidated Eliminations 12/31/21 (5,060,821 ) (5,060,821 ) - - - - - - - - - Balance 12-31-21 $ 2,327,357 $ (5,060,821 ) $ 926,086 $ 650,000 $ 2,975,174 $ 90,923 $ 30,898 $ 693,915 $ 200 $ 2,020,982 $ 0
Schedule of Debts Amounts Related to Joint Venture Investments	Schedule of Debts Amounts Related to Joint Venture Investments Loan Payable Natural General TOTAL Plant Robert L VBF Operating Debt Extract Hymers III BRANDS Vivabuds Expense Balance 03-31-19 - - - - - - Quarter 03-31-19 loan borrowings Quarter 03-31-19 debt conversion to equity - - - - - - Balance 03-31-19 © 0 0 0 0 0 0 Quarter 03-31-19 loan borrowings 3,675,000 $ 2,000,000 - - $ 0 $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,411,751 ) $ (349,650 ) $ (1,062,101 ) Balance 06-30-19 (d) 2,263,249 1,650,350 0 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) 2,657,634 1,650,350 0 0 0 1,007,284 Quarter 12-31-19 loan borrowings 2,726,964 $ 596,784 $ 4,221 $ 2,125,959 Impairment of investment in 2019 (2,156,142 ) $ (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) $ 3,193,549 $ 56,085 $ 4,221 $ 0 $ 0 $ 3,133,243 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 $ 0 Quarter 03-31-20 Debt Discount adjustments $ 24,138 $ 24,138 Balance 03-31-20 (g) $ 3,040,325 $ 56,085 $ 28,359 $ 0 $ 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 $ 0 Quarter 06-30-20 Debt Discount adjustments $ 405,746 ($ 27,715 ) $ 433,461 Balance 06-30-20 (h) $ 2,784,044 $ 56,085 $ 65,735 $ 0 $ 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 $ 0 Balance 09-30-20 (i) $ 2,177,572 ($ 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) $ 1,422,895 $ 0 $ 0 $ 0 $ 0 $ 1,422,895 Quarter 03-31-21 debt conversion to equity $ (1,309,016 ) - - - - $ (1,309,016 ) Quarter 03-31-21 loan borrowings, net $ 145,000 $ 145,000 Balance 03-31-21 (k) $ 258,879 $ 0 $ 0 $ 0 $ 0 $ 258,879 Quarter 06-30-21 loan borrowings, net $ 1,251,779 - $ 185,000 - - $ 1,066,779 Balance 06-30-21 (l) $ 1,510,658 $ 0 $ 185,000 $ 0 $ 0 $ 1,325,658 Quarter 09-30-21 loan borrowings, net $ 626,250 $ 626,250 Quarter 09-30-21 loan repayments, net $ (1,077,464 ) - $ (75,000 ) - - $ (1,002,464 ) Balance 09-30-21 (m) $ 1,059,444 ($ 0 ) $ 110,000 $ 0 $ 0 $ 949,444 Quarter 12-31-21 loan borrowings, net $ 2,710,006 - - $ 1,643,387 - $ 1,066,619 Balance 12-31-21 (n) $ 3,769,449 ($ 0 ) $ 110,000 $ 1,643,387 $ 0 $ 2,016,063
Schedule of debt balance	Schedule of debt balance 12-31-21 06-30-20 03-31-20 12-31-19 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (n) Note (h) Note (g) Note (f) Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV 0 478,494 394,848 0 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 3,769,449 2,784,044 3,040,324 3,193,548 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Longterm debt 0 0 0 0 0 0 0 0 172,856 Total Debt balance $ 3,769,449 $ 3,262,538 $ 3,435,172 $ 3,193,548 $ 4,322,427 $ 3,928,042 $ 1,664,793 $ 1,422,410 $ 2,067,411

CONVERTIBLE NOTES PAYABLE AND_2

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	Schedule of Convertible Notes Payable 2021 2020 Convertible note payable – Power Up Lending Group $ — $ 35,000 Convertible note payable – Crown Bridge Partners $ 35,000 $ 172,500 Convertible note payable – Labrys $ 99,975 $ — Convertible note payable – FF Global Opportunities Fund $ 243,750 $ — Convertible note payable – GS Capital Partners LLC $ 82,000 $ 143,500 Convertible note payable – Beach Labs $ 583,333 $ — Convertible note payable – Pinnacle Consulting Services Inc. $ 30,000 $ 70,000 Convertible note payable – Geneva Roth $ 97,939 $ 33,500 Convertible note payable – Dutchess Capital Partners $ 60,709 $ 10,000 Convertible note payable – Redstart HLDGS $ — $ 109,000 Convertible note payable – GW Holdings $ 120,750 $ 98,175 Convertible note payable - Coventry $ 100,000 $ — Convertible note payable - Sixth Street Lending $ 60,738 $ — Convertible notes payable -St George $ 3,914,878 $ 1,160,726 Total $ 5,429,072 $ 1,832,401 Less debt discounts $ (1,659,622 ) $ (405,507 ) Net $ 3,769,450 $ 1,426,894 Less current portion $ (3,769,450 ) $ (1,426,894 ) Long term portion $ — $ —

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Summarizes the Stock Option Activity	Summarizes the Stock Option Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 16,666,667 $ 0.30 7.76 $ 15,400,000 Granted — Forfeitures or expirations — Outstanding at December 31, 2021 16,666,667 $ 0.30 6.76 $ 15,296,667 Granted — Forfeitures or expirations (16,666,667 ) 0.30 Outstanding at December 31, 2021 0 $ — — — Exercisable at December 31, 2021 0 $ — — $ —
Summarizes the Stock Warrant Activity	Summarizes the Stock Warrant Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value 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 Granted 133,107,371 0.0084 Exercised (271,137,466 ) 0.01 Adjustment due to price reset provision (9,722,222 ) 0.0004 Forfeitures or expirations — Outstanding at December 31, 2021 145,302,385 $ 0.0033 2.8 $ 70,200 Exercisable at December 31, 2021 145,302,385 $ 0.0033 2.8 $ 70,200

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Summary of Changes in Fair Value of Derivative Liabilities	Summary of Changes in Fair Value of Derivative Liabilities 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 Increase resulting from initial issuances of additional convertible notes payable 2,811,313 Decreases resulting from conversion (6,483,762 Gain due to change in fair value included in earnings (3,852 Balance, December 31, 2021 $ 749,756

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of commitments and contingencies	Schedule of commitments and contingencies Liabilities and Accruals 12/31/21 12/31/20 Accounts payable 932,760 480,877 Accrued compensation 42,925 79,214 Accrued liabilities 270,689 401,461 Notes payable, related parties 20,000 40,000 Loans payable PPP Stimulus — 35,500 Right-of-use liabilities - current portion — 7,858 Liabilities and Accruals $ 1,266,374 $ 1,044,910

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Asset	Schedule of Deferred Tax Asset 2021 2020 Non-Current deferred tax asset: Net operating loss carry-forwards $ 96,501,045 $ 86,309,595 Valuation allowance (96,565,499 ) (86,309,595 ) Net non-current deferred tax asset $ — $ —

ACQUISITION (Tables)

ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule of aggregate preliminary fair value	Schedule of aggregate preliminary fair value Amount Cash, net of cash acquired of $94,450 $ 155,550 Contingent Consideration - Earnout Agreement 907,407 265,164,070 shares of common stock 1,617,501 Total preliminary consideration transferred $ 2,680,458
Schedule summarizes the preliminary allocation of the fair values	Schedule summarizes the preliminary allocation of the fair values Accounts Receivable $ 27,000 Inventory 3,000 Other Assets 4,943 Trademarks 500,000 Licenses 600,000 Customer Relationships 100,000 Goodwill 1,633,557 Accounts payable (181,042 ) Other accrued liabilities (7,000 ) Net assets acquired $ 2,680,458
Schedule of pro-forma consolidated results of operations	Schedule of pro-forma consolidated results of operations Year ended December 31, 2021 2020 Revenue $ 1,422,678 $ 364,811 Operating loss (4,847,954 ) (5,234,942 ) Net loss (10,328,270 ) (12,525,433 ) Net loss per common share $ (0.00 ) $ (0.01 ) Weighted Average common shares outstanding 5,390,127,712 1,227,193,458

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
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 Debt Securities [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	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

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Accrued interest	$ 197,407	$ 365,279
Accrued insurance payable	41,115	29,192
Accrued vacation liability	25,417	6,990
Accrued other expenses	6,750
Net Loss from Operations	$ 270,689	$ 401,461

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 29, 2021	Dec. 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Revenues	$ 2,400,000	$ 1,030,249	$ 280,653
Cost of Goods Sold		873,371	159,304
Gross Profit		156,878	121,349
Expense
Depreciation and amortization expense		101,334	5,933
Stock-based Compensation		1,207,945	3,014,888
Selling and Marketing		456,983	420,511
Payroll and Related expenses		681,786	411,954
General and Admin Expenses		2,419,963	1,122,954
Total Expense		4,868,011	4,976,240
Net Loss from Operations		(4,711,133)	(4,854,891)
Hemp Smart [Member]
Product Information [Line Items]
Revenues		93,575	280,653
Cost of Goods Sold		61,267	159,304
Gross Profit		32,308	121,349
Expense
Depreciation and amortization expense		10,103	5,933
Stock-based Compensation		104,685	207,955
Selling and Marketing		443,569	393,799
Payroll and Related expenses		252,123	165,491
General and Admin Expenses		456,322	217,288
Total Expense		1,266,802	990,466
Net Loss from Operations		(1,234,494)	(869,117)
Cdistro [Member]
Product Information [Line Items]
Revenues		901,535
Cost of Goods Sold		810,937
Gross Profit		90,598
Expense
Depreciation and amortization expense		91,358
Stock-based Compensation
Selling and Marketing		4,549
Payroll and Related expenses		110,000
General and Admin Expenses		163,355
Total Expense		369,262
Net Loss from Operations		$ (278,664)

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Apr. 07, 2022	Apr. 06, 2022	Apr. 02, 2022	Oct. 31, 2009	Dec. 31, 2021	Dec. 31, 2020	Apr. 05, 2022	Feb. 17, 2022	Jun. 29, 2021	May 25, 2021	Aug. 07, 2020
Property, Plant and Equipment [Line Items]
Accounts receivable, net					$ 121,588	$ 6,542
Allowance for doubtful accounts					3,267	0
Inventory					$ 252,199	$ 103,483
Vested shares outstanding					0	0
Prepaid Insurance					$ 61,705	$ 55,783
Advertising cost					236,563	129,504
Unrecognized tax benefits					$ 0	$ 0
Sale of stock					90,000,000
Aggregate sale value					$ 90,000
Sale of Stock, Price Per Share					$ 0.0012	$ 0.004
Stock issued									220,970,059
Conversion price										$ 0.00039	$ 0.0016
Number of shares issued					$ 2,201,601	$ 478,686
Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Stock issued							38,762,344	12,500,000
Payment for debt	$ 59,743
Subsequent Event [Member] | Restricted Common Stock [Member]
Property, Plant and Equipment [Line Items]
Number of shares issued, shares		435,540,070	76,923,077
Number of shares issued			$ 100,000
Investors [Member]
Property, Plant and Equipment [Line Items]
Sale of stock					706,250,000
Aggregate sale value					$ 565,000
Sale of Stock, Price Per Share					$ 0.0008
Property, Plant and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimatied useful lives					3 years
Property, Plant and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimatied useful lives					5 years
Sparrowtech, Inc. [Member]
Property, Plant and Equipment [Line Items]
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.

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 10,191,450	$ 12,145,382
Net cash used cash in operations	$ 3,984,108	$ 1,723,950

PROPERTY, MACHINERY AND EQUIPME

PROPERTY, MACHINERY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 147,535	$ 25,283
Less accumulated depreciation	(25,947)	(18,741)
Property and equipment, net	121,588	6,542
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	30,155	20,143
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	104,102
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 13,278	$ 5,140

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 101,334	$ 5,933

INVESTMENTS (Details)

INVESTMENTS (Details) - USD ($)	3 Months Ended											12 Months Ended		15 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2020
Net Investment Income [Line Items]
Equity Loss for Quarter ended 06-30-20												$ (735,178)	$ 106,305
Unrealized gains on trading securities - quarter ended 03-31-19												504,137	248,204
Investment [Member]
Net Investment Income [Line Items]
Balance @09-30-21	$ 2,301,099	$ 2,232,899	$ 2,202,001	$ 1,552,001	$ 1,343,915	$ 693,915	$ 693,915	$ 693,915	$ 3,044,174	$ 0	$ 0	1,552,001	693,915	$ 3,090,511
Investments made during quarter ended 12-31-21	5,087,079	68,200	30,898						186,263	3,073,588	0			129,812
Equity Loss for Quarter ended 06-30-20							0	0	(139,926)	(29,414)	0			(102,944)
Unrealized gains on trading securities - quarter ended 03-31-19									0	0				0
Sales of of trading securities - quarter ended 06-30-20														0
Reversal of Equity method Loss for 2019														272,285
Impairment of investment in 2019														(2,306,085)
Loss on disposition of investment														(389,664)
Recognize Joint venture liabilities per JV agreement @03-31-20								0
Impairment of Equity Loss for Quarter ended 06-30-20							0	0
Global Hemp Group trading securities issued						650,000
Investment in Cannabis Global						0
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Unrealized gains on Cannabis Global Inc securities - 4th Quarter 2020					208,086
Investment in ECOX				650,000
Sale of short-term investments in quarter ended- 09-30-21		0
Consolidated Eliminations @12/31/21	(5,060,821)
Balance @12-31-21	2,327,357	2,301,099	2,232,899	2,202,001	1,552,001	1,343,915	693,915	693,915	3,090,511	3,044,174	0	2,327,357	1,552,001	1,552,001
Investment [Member] | Consolidated Eliminations [Member]
Net Investment Income [Line Items]
Balance @09-30-21	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Investments made during quarter ended 12-31-21
Equity Loss for Quarter ended 06-30-20
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Investment in ECOX
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21	(5,060,821)
Balance @12-31-21	(5,060,821)	0	0	0	0	0	0	0	0	0	0	(5,060,821)	0	0
Investment [Member] | Cannabis Global [Member]
Net Investment Income [Line Items]
Balance @09-30-21	926,086	858,086	858,086	858,086	650,000	0	0	0	0	0	0	858,086	0	0
Investments made during quarter ended 12-31-21		68,000
Equity Loss for Quarter ended 06-30-20
Global Hemp Group trading securities issued						650,000
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Unrealized gains on Cannabis Global Inc securities - 4th Quarter 2020					208,086
Investment in ECOX
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21
Balance @12-31-21	926,086	926,086	858,086	858,086	858,086	650,000	0	0	0	0	0	926,086	858,086	858,086
Investment [Member] | E C O X [Member]
Net Investment Income [Line Items]
Balance @09-30-21	650,000	650,000	650,000	0	0	0	0	0	0	0	0	0	0	0
Investments made during quarter ended 12-31-21
Equity Loss for Quarter ended 06-30-20
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Investment in ECOX				650,000
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21
Balance @12-31-21	650,000	650,000	650,000	650,000	0	0	0	0	0	0	0	650,000	0	0
Investment [Member] | Cdistro [Member]
Net Investment Income [Line Items]
Balance @09-30-21	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Investments made during quarter ended 12-31-21	2,975,174
Equity Loss for Quarter ended 06-30-20
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Investment in ECOX
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21
Balance @12-31-21	2,975,174	0	0	0	0	0	0	0	0	0	0	2,975,174	0	0
Investment [Member] | Hempsmart Brazil [Member]
Net Investment Income [Line Items]
Balance @09-30-21	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Investments made during quarter ended 12-31-21	90,923
Equity Loss for Quarter ended 06-30-20
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Investment in ECOX
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21
Balance @12-31-21	90,923	0	0	0	0	0	0	0	0	0	0	90,923	0	0
Investment [Member] | Lynwood J V [Member]
Net Investment Income [Line Items]
Balance @09-30-21	30,898	30,898	0	0	0	0	0	0	0	0	0	0	0	0
Investments made during quarter ended 12-31-21			30,898
Equity Loss for Quarter ended 06-30-20
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Investment in ECOX
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21
Balance @12-31-21	30,898	30,898	30,898	0	0	0	0	0	0	0	0	30,898	0	0
Investment [Member] | Natural Plant Extract [Member]
Net Investment Income [Line Items]
Balance @09-30-21	693,915	693,915	693,915	693,915	693,915	693,915	693,915	693,915	2,993,709	0	0	693,915	693,915	2,898,722
Investments made during quarter ended 12-31-21										3,000,000
Equity Loss for Quarter ended 06-30-20									(94,987)	(6,291)				(23,865)
Reversal of Equity method Loss for 2019														125,143
Impairment of investment in 2019														(2,306,085)
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Investment in ECOX
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21
Balance @12-31-21	693,915	693,915	693,915	693,915	693,915	693,915	693,915	693,915	2,898,722	2,993,709	0	693,915	693,915	693,915
Investment [Member] | Salinas Ventures [Member]
Net Investment Income [Line Items]
Balance @09-30-21	200	0	0	0	0	0	0	0	0	0	0	0	0	0
Investments made during quarter ended 12-31-21		200
Equity Loss for Quarter ended 06-30-20
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Investment in ECOX
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21
Balance @12-31-21	200	200	0	0	0	0	0	0	0	0	0	200	0	0
Investment [Member] | V B F Brands [Member]
Net Investment Income [Line Items]
Balance @09-30-21	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Investments made during quarter ended 12-31-21	2,020,982
Equity Loss for Quarter ended 06-30-20
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Investment in ECOX
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21
Balance @12-31-21	2,020,982	0	0	0	0	0	0	0	0	0	0	2,020,982	0	0
Investment [Member] | Vivabuds [Member]
Net Investment Income [Line Items]
Balance @09-30-21	0	0	0	0	0	0	0	0	50,465	0	0	0	0	191,789
Investments made during quarter ended 12-31-21									186,263	73,588				129,812
Equity Loss for Quarter ended 06-30-20									(44,939)	(23,123)				(79,079)
Reversal of Equity method Loss for 2019														147,142
Impairment of investment in 2019														0
Loss on disposition of investment														(389,664)
Investment in Cannabis Global
Unrealized gain on Global Hemp Group securities - 2nd quarter 2021
Investment in ECOX
Sale of short-term investments in quarter ended- 09-30-21
Consolidated Eliminations @12/31/21
Balance @12-31-21	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 191,789	$ 50,465	$ 0	$ 0	$ 0	$ 0

INVESTMENTS (Details 1)

INVESTMENTS (Details 1) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	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, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Impairment of investment in 2019
Loss on settlement of debt in 2019													$ (407,635)
Loan Payable [Member]
Short-term Debt [Line Items]
Balance @09-30-21  (m)	$ 1,059,444	$ 1,510,658	$ 258,879	$ 1,422,895	$ 2,177,572	$ 2,784,044	$ 3,040,325	$ 3,193,549	$ 2,657,634	$ 2,263,249	$ 0		1,422,895	3,193,549
Quarter 12-31-21 loan borrowings, net	2,710,006	626,250	1,251,779	145,000	309,675		65,091	441,638	2,726,964	582,000	3,675,000
Quarter 03-31-21 debt conversion to equity				(1,309,016)	(993,081)	(606,472)	(727,118)	(619,000)		(187,615)	(1,411,751)
Impairment of investment in 2019									(2,156,142)
Loss on settlement of debt in 2019									50,093
Adjustment to reclassify amount to accrued liabilities									(85,000)
Recognize Joint venture liabilities per JV agreement @03-31-20								0
Quarter 06-30-20 Debt Discount adjustments							405,746	24,138
Quarter 06-30-20 reclass of liability							0
Debt Settlement during Q3 2020						0
Quarter 12-31-20 Debt Discount adjustments					(71,271)
Quarter 09-30-21 loan repayments, net		(1,077,464)
Balance @12-31-21  (n)	3,769,449	1,059,444	1,510,658	258,879	1,422,895	2,177,572	2,784,044	3,040,325	3,193,549	2,657,634	2,263,249	0	3,769,449	1,422,895
Loan Payable [Member] | Operating Expense [Member]
Short-term Debt [Line Items]
Balance @09-30-21  (m)	949,444	1,325,658	258,879	1,422,895	2,177,572	2,662,224	2,955,881	3,133,243	1,007,284	612,899	0		1,422,895	3,133,243
Quarter 12-31-21 loan borrowings, net	1,066,619	626,250	1,066,779	145,000	309,675			441,638	2,125,959	582,000	1,675,000
Quarter 03-31-21 debt conversion to equity				(1,309,016)	(993,081)	(484,652)	(727,118)	(619,000)		(187,615)	(1,062,101)
Quarter 06-30-20 Debt Discount adjustments							433,461
Quarter 12-31-20 Debt Discount adjustments					(71,271)
Quarter 09-30-21 loan repayments, net		(1,002,464)
Balance @12-31-21  (n)	2,016,063	949,444	1,325,658	258,879	1,422,895	2,177,572	2,662,224	2,955,881	3,133,243	1,007,284	612,899	0	2,016,063	1,422,895
Loan Payable [Member] | Natural Plant Extract [Member]
Short-term Debt [Line Items]
Balance @09-30-21  (m)	0	0	0	0	0	56,085	56,085	56,085	1,650,350	1,650,350	0		0	56,085
Quarter 12-31-21 loan borrowings, net									596,784		2,000,000
Quarter 03-31-21 debt conversion to equity						(56,085)					(349,650)
Impairment of investment in 2019									(2,156,142)
Loss on settlement of debt in 2019									50,093
Adjustment to reclassify amount to accrued liabilities									(85,000)
Quarter 12-31-20 Debt Discount adjustments
Quarter 09-30-21 loan repayments, net
Balance @12-31-21  (n)	0	0	0	0	0	0	56,085	56,085	56,085	1,650,350	1,650,350	0	0	0
Loan Payable [Member] | Robert L Hymers I I I [Member]
Short-term Debt [Line Items]
Balance @09-30-21  (m)	110,000	185,000	0	0	0	65,735	28,359	4,221	0	0	0		0	4,221
Quarter 12-31-21 loan borrowings, net			185,000				65,091		4,221
Quarter 03-31-21 debt conversion to equity						65,735
Quarter 06-30-20 Debt Discount adjustments							27,715	24,138
Quarter 12-31-20 Debt Discount adjustments
Quarter 09-30-21 loan repayments, net		(75,000)
Balance @12-31-21  (n)	110,000	110,000	185,000	0	0	0	65,735	28,359	4,221	0	0	0	110,000	0
Loan Payable [Member] | V B F Brands [Member]
Short-term Debt [Line Items]
Balance @09-30-21  (m)	0	0	0	0	0	0	0	0	0	0	0		0	0
Quarter 12-31-21 loan borrowings, net	1,643,387
Quarter 03-31-21 debt conversion to equity
Loss on settlement of debt in 2019
Quarter 12-31-20 Debt Discount adjustments
Quarter 09-30-21 loan repayments, net
Balance @12-31-21  (n)	1,643,387	0	0	0	0	0	0	0	0	0	0	0	1,643,387	0
Loan Payable [Member] | Vivabuds [Member]
Short-term Debt [Line Items]
Balance @09-30-21  (m)	0	0	0	0	0	0	0	0	0	0	0		0	0
Quarter 12-31-21 loan borrowings, net											0
Quarter 03-31-21 debt conversion to equity
Loss on settlement of debt in 2019
Quarter 12-31-20 Debt Discount adjustments
Quarter 09-30-21 loan repayments, net
Balance @12-31-21  (n)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

INVESTMENTS (Details 2)

INVESTMENTS (Details 2) - USD ($)	Dec. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Investments, All Other Investments [Abstract]
- Debt obligation of JV	$ 0	$ 478,494	$ 394,848	$ 0	$ 1,633,872	$ 1,778,872	$ 128,522	$ 289,742	$ 1,500,000
- Convertible NP, net of discount	3,769,449	2,784,044	3,040,324	3,193,548	2,688,555	2,149,170	1,536,271	1,132,668	394,555
- Longterm debt	0	0	0	0	0	0	0	0	172,856
Total Debt balance	$ 3,769,449	$ 3,262,538	$ 3,435,172	$ 3,193,548	$ 4,322,427	$ 3,928,042	$ 1,664,793	$ 1,422,410	$ 2,067,411

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)

Feb. 03, 2020

Nov. 09, 2017

Nov. 07, 2017

Sep. 30, 2018

Mar. 31, 2018

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2021

Sep. 30, 2021

Jun. 29, 2021

Feb. 26, 2021

Dec. 31, 2020

Sep. 30, 2020

Apr. 15, 2019

Aug. 10, 2018

Feb. 13, 2018

Dec. 09, 2017

Dec. 08, 2017

Nov. 06, 2017

Mar. 16, 2017

Cash investment

$ 1,188,500

Common stock discount percentage

49.50%

Annual impairment

$ 792,500

Equity losse

$ 11,043

$ 37,673

$ 285,986

Shares issued

220,970,059

Common stock value

$ 7,122,806

$ 3,136,775

Price per share

$ 0.0012

$ 0.004

Debt Instrument, Face Amount

$ 4,245,000

$ 170,000

First Convertible Promissory Notes [Member]

Debt Instrument, Face Amount

$ 170,000

Second Convertible Promissory Notes [Member]

Debt Instrument, Face Amount

$ 4,245,000

Eco Innovation Group Inc [Member]

Common stock value

$ 650,000

Price per share

$ 0.06

Exchange agreement value fall

$ 650,000

Cannabis Global Inc [Member]

Shares issued

650,000,000

Common stock issued shares

7,222,222

Hempsmart Brazil [Member]

Capital Units, Net Amount

$ 50,000

Capital Lease Obligations, Current

100,000

Natural Plant Extract [Member]

Agreed to pay

$ 85,000

Debt instrument principal amount

$ 56,085

Maximum [Member] | Cannabis Global Inc [Member]

Sale to aggregate sale value

80,000

Maximum [Member] | E C O X [Member]

Sale to aggregate sale value

$ 80,000

Maximum [Member] | Natural Plant Extract [Member]

Interest rate

20.00%

20.00%

Minimum [Member] | Cannabis Global Inc [Member]

Sale to aggregate sale value

$ 20,000

Minimum [Member] | E C O X [Member]

Sale to aggregate sale value

$ 20,000

Minimum [Member] | Natural Plant Extract [Member]

Interest rate

5.00%

5.00%

Joint Venture Agreement With Bougainville Ventures Inc [Member]

Total committed amount to raise for joint ventures

$ 1,000,000

Contributed capital

$ 800,000

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

Restricted common stock shares

15,000,000

15,000,000

Joint Venture Agreement With Bougainville Ventures Inc [Member] | Maximum [Member]

Total committed amount to raise for joint ventures

$ 1,000,000

Joint Venture Agreement With Bougainville Ventures Inc [Member] | Minimum [Member]

Total committed amount to raise for joint ventures

$ 800,000

CONVERTIBLE NOTES PAYABLE AND_3

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Total	$ 5,429,072	$ 1,832,401
Less debt discounts	(1,659,622)	(405,507)
Net	3,769,450	1,426,894
Less current portion	(3,769,450)	(1,426,894)
Long term portion
Convertible Notes Payable - Power Up Lending Group [Member]
Short-term Debt [Line Items]
Total		35,000
Convertible Notes Payable - Crown Bridge Partners [Member]
Short-term Debt [Line Items]
Total	35,000	172,500
Convertible Note Payable Labrys [Member]
Short-term Debt [Line Items]
Total	99,975
Convertible Note Payable F F Global Opportunities Fund [Member]
Short-term Debt [Line Items]
Total	243,750
Convertible Note Payable G S Capital Partners L L C [Member]
Short-term Debt [Line Items]
Total	82,000	143,500
Convertible Note Payable Beach Labs [Member]
Short-term Debt [Line Items]
Total	583,333
Convertible Note Payable Pinnacle Consulting Services Inc [Member]
Short-term Debt [Line Items]
Total	30,000	70,000
Convertible Note Payable - Geneva Roth [Member]
Short-term Debt [Line Items]
Total	97,939	33,500
Convertible Note Payable - Dutchess Capital Partners [Member]
Short-term Debt [Line Items]
Total	60,709	10,000
Convertible Note Payable - Redstart HLDGS [Member]
Short-term Debt [Line Items]
Total		109,000
Convertible Note Payable - GW Holdings [Member]
Short-term Debt [Line Items]
Total	120,750	98,175
Convertible Notes Payable Coventry [Member]
Short-term Debt [Line Items]
Total	100,000
Convertible Notes Payable Sixth Street Lending [Member]
Short-term Debt [Line Items]
Total	60,738
Convertible Notes Payable - St George [Member]
Short-term Debt [Line Items]
Total	$ 3,914,878	$ 1,160,726

CONVERTIBLE NOTES PAYABLE AND_4

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Details Narrative) - USD ($)	Oct. 06, 2021	Feb. 03, 2020	Dec. 29, 2021	Nov. 16, 2021	Jul. 28, 2021	May 25, 2021	Mar. 31, 2021	May 04, 2020	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 27, 2021	Nov. 24, 2021	Aug. 31, 2021	Aug. 24, 2021	Jun. 03, 2021	May 31, 2021	Apr. 30, 2021	Feb. 04, 2021	Dec. 09, 2020	Dec. 04, 2020	Sep. 30, 2020	Sep. 08, 2020	Aug. 07, 2020	Jun. 17, 2020	Dec. 19, 2019	Sep. 12, 2019	Apr. 15, 2019	Feb. 13, 2018	Dec. 31, 2017	Dec. 08, 2017
Short-term Debt [Line Items]
Amortization of debt discounts										$ 1,993,373	$ 1,658,395
Convertible promissory note face value																													$ 4,245,000		$ 170,000
Debt discount										1,659,622	808,980
Net proceeds from convertible promissory notes										3,295,863	1,017,664
Debt Instrument, Convertible, Conversion Price						$ 0.00039																		$ 0.0016
Common stock discount percentage																														49.50%
Fair value of derivative liabilities										3,852	48,204
Aggregate fair value of derivatives										$ 749,756
Dividend yield										0.00%
Expected volatility minimum										95.81%
Expected volatility maximum										192.69%
Risk-free interest rate minimum										0.06%
Risk-free interest rate maximum										0.26%
Estimated fair value										$ 0.0012
Proceeds from loan								$ 35,500			35,500
Natural Plant Extract [Member]
Short-term Debt [Line Items]
Common stock discount percentage		50.00%
Natural Plant Extract [Member]
Short-term Debt [Line Items]
Agreed to pay		$ 85,000
Agreed to pay concurrent		35,000
Settlement agreement amount		25,000
Convertible promissory note		$ 56,085
Maximum [Member]
Short-term Debt [Line Items]
Expected life										4 years 6 months
Maximum [Member] | Natural Plant Extract [Member]
Short-term Debt [Line Items]
Interest rate		20.00%																										20.00%
Minimum [Member]
Short-term Debt [Line Items]
Expected life										6 months
Minimum [Member] | Natural Plant Extract [Member]
Short-term Debt [Line Items]
Interest rate		5.00%																										5.00%
Convertible Promissory Notes [Member] | Interest Expense [Member]
Short-term Debt [Line Items]
Amortization of debt discounts										$ 1,993,373	1,658,395
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																											1000.00%
Convertible promissory note original issue discount																											$ 12,000
Debt discount																											$ 9,395
Convertible notes payable										0
Accrued interest										0
Convertible Notes Payable From October One To December Thirty One Two Thousand Nineteen [Member]
Short-term Debt [Line Items]
Convertible promissory note face value										$ 225,000
Convertible promissory note interest rate										10.00%
Convertible promissory note original issue discount										$ 22,500
Debt discount										$ 78,056
Shares percentage										4.99%
Convertible notes payable										$ 35,000
Accrued interest										0
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%				10.00%
Convertible promissory note original issue discount																						$ 5,500				$ 15,000
Debt discount										143,500																$ 92,396
Convertible notes payable										82,000												$ 143,500
Accrued interest										2,561
Convertible Note Payable G S Capital Partners L L C [Member]
Short-term Debt [Line Items]
Convertible promissory note interest rate														10.00%
Convertible promissory note original issue discount														$ 7,000
Convertible notes payable														$ 82,000
Purchase of warrants														5,000,000
Debt discount														$ 18,086
Convertibles Notes Payable December Nineteen Two Thousand Nineteen [Member]
Short-term Debt [Line Items]
Debt discount										25,086
Secured Convertible Promissory Note [Member]
Short-term Debt [Line Items]
Convertible promissory note interest rate	8.00%
Convertible promissory note original issue discount	$ 574,916
Convertible notes payable										3,914,878
Accrued interest										89,410
Debt Conversion, Original Debt, Amount	3,492,378
Cash proceeds	1,100,000
Legal fees	$ 10,000
Maturity date	Oct. 6, 2023
Convertible Notes Payable September Eight Two Thousand Twenty [Member]
Short-term Debt [Line Items]
Debt discount																							$ 70,000		$ 115,091
Convertible notes payable																							$ 70,000		$ 115,091
Convertible Notes Payable Robert L Hymers I I I [Member]
Short-term Debt [Line Items]
Convertible promissory note face value																			$ 75,000
Debt discount																			$ 75,000
Debt Instrument, Convertible, Conversion Price																			$ 0.007
Pinnacle Consulting Services Inc [Member]
Short-term Debt [Line Items]
Convertible promissory note face value												$ 30,000						$ 110,000
Debt discount												5,000						$ 110,000
Convertible notes payable										30,000		110,000
Accrued interest										$ 0		$ 8,036
Debt Instrument, Convertible, Conversion Price												$ 0.006
Exercise price												$ 0.00065
Natural Plant Extract [Member]
Short-term Debt [Line Items]
Restricted common stock		$ 1,000,000
G W Holdings Group [Member]
Short-term Debt [Line Items]
Convertible promissory note face value																				$ 98,175
Convertible Note Payable G W Holdings Group [Member]
Short-term Debt [Line Items]
Convertible promissory note face value															$ 120,750	$ 120,750
Convertible promissory note interest rate										10.00%					10.00%
Convertible promissory note original issue discount										$ 15,750					$ 15,750
Convertible notes payable										120,750
Accrued interest										4,003
Debt Instrument, Convertible, Conversion Price															$ 0.0025	$ 0.005
Debt instrument convertible conversion price															$ 0.001	$ 0.002
Redstart Holdings [Member]
Short-term Debt [Line Items]
Convertible promissory note original issue discount											$ 109,000
Convertible notes payable							$ 109,000			0
Accrued interest							43,204			0
Redstart Holdings [Member] | Three Convertible Promissory Notes [Member]
Short-term Debt [Line Items]
Convertible promissory note face value																	$ 226,250
Accrued interest										40,857
Convertiblenotepayable Firstfire [Member]
Short-term Debt [Line Items]
Convertible promissory note face value									$ 268,750
Convertible promissory note interest rate									12.00%
Convertible promissory note original issue discount									$ 44,888
Debt discount										$ 245,851
Shares percentage										4.99%
Convertible notes payable										$ 243,750
Accrued interest										14,667
Net proceeds from convertible promissory notes									$ 200,963
Warrants to purchase										38,174,715
Convertible Note Payable Labrys [Member]
Short-term Debt [Line Items]
Convertible promissory note face value										$ 537,500
Convertible promissory note interest rate										12.00%
Convertible promissory note original issue discount										$ 53,750
Convertible notes payable										99,975
Accrued interest										36,476
Debt instrument over funding amount										450,000
Labrys [Member]
Short-term Debt [Line Items]
Debt discount										$ 533,526
Shares percentage										4.99%
Warrants to purchase										$ 76,349,431
Dutchess Capital Growth Fund L P [Member]
Short-term Debt [Line Items]
Convertible promissory note face value						$ 135,000
Convertible promissory note interest rate						8.00%
Debt discount										135,000
Convertible notes payable										60,709
Accrued interest										6,108
Net proceeds from convertible promissory notes						$ 13,750
Debt instrument over funding amount						$ 121,250
Geneva Roth Holdings [Member]
Short-term Debt [Line Items]
Convertible promissory note face value					$ 169,125																$ 33,500
Convertible promissory note interest rate					10.00%																10.00%
Debt discount										67,253
Convertible notes payable										97,939
Accrued interest										13,684
Net proceeds from convertible promissory notes					$ 13,750
Debt instrument over funding amount					$ 153,750
Beach Labs [Member]
Short-term Debt [Line Items]
Convertible promissory note face value													$ 625,000
Convertible promissory note interest rate													10.00%
Debt discount										625,000
Convertible notes payable										583,333
Accrued interest										15,753
Sixth Street Lending [Member]
Short-term Debt [Line Items]
Convertible promissory note face value				$ 60,738
Convertible notes payable										60,738
Accrued interest										7,896
Net proceeds from convertible promissory notes				10,738
Debt instrument over funding amount				50,000
Interest charge				$ 7,896
Coventry [Member]
Short-term Debt [Line Items]
Convertible promissory note face value			$ 100,000
Convertible notes payable										100,000
Accrued interest										10,000
Net proceeds from convertible promissory notes			20,000
Debt instrument over funding amount			80,000
Interest charge			$ 10,000
Two Convertible Promissory Notes January 29, 2019 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible notes payable	$ 160,000
Net proceeds from convertible promissory notes										$ 150,000
Bucktown Capital L L C [Member]
Short-term Debt [Line Items]
Net proceeds from convertible promissory notes							535,000
Debt Conversion, Original Debt, Amount							$ 567,500
Common Stock [Member]
Short-term Debt [Line Items]
Common stock issued in settlement of convertible notes payable and accrued interest, shares										1,236,181,851	2,291,141,317
Common Stock [Member] | Settlement For Convertible Notes [Member]
Short-term Debt [Line Items]
Common stock issued in settlement of convertible notes payable and accrued interest, shares										1,236,181,851	2,291,141,317

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Outstanding at Beginning of Period	16,666,667	16,666,667
Outstanding at Beginning of Period	$ 0.30	$ 0.30
Outstanding at Beginning of Period	6 years 9 months 3 days	7 years 9 months 3 days
Outstanding at Beginning of Period	$ 15,296,667	$ 15,400,000
Granted
Forfeitures or expirations	16,666,667
Forfeitures or expirations	(16,666,667)
Forfeitures or expirations	$ 0.30
Outstanding at End of Period	0	16,666,667
Outstanding at End of Period		$ 0.30
Outstanding at End of Period		$ 15,296,667
Exercisable at End of Period	0
Exercisable at End of Period
Exercisable at End of Period

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details 1) - Warrant [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at Beginning of Period	293,054,702	4,011,111
Outstanding at Beginning of Period	$ 0.0011	$ 2.15
Granted	133,107,371	6,980,769
Granted	$ 0.0084	$ 0.01
Exercised	(271,137,466)	(192,521)
Exercised	$ 0.01	$ 1.78
Increase due to reset provision		322,906,286
Increase due to reset provision		$ 0.0004
Exercise		(40,843,463)
Exercise		$ 0.0027
Forfeitures or expirations
Outstanding at End of Period	2 years 9 months 18 days	2 years 2 months 12 days
Outstanding at Beginning of Period	$ 1,023,306
Adjustment due to price reset provision	(9,722,222)
Adjustment due to price reset provision	$ 0.0004
Outstanding at End of Period	145,302,385	293,054,702
Outstanding at End of Period	$ 0.0033	$ 0.0011
Outstanding at End of Period	$ 70,200	$ 1,023,306
Exercisable at End of Period	145,302,385
Exercisable at End of Period	$ 0.0033
Exercisable at End of Period	2 years 9 months 18 days
Exercisable at End of Period	$ 70,200

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jun. 29, 2021	Nov. 09, 2020
Class of Stock [Line Items]
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value per share	$ 0.001	$ 0.001
Shares issued			220,970,059
Share based compensation		$ 2,229,027
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares issued	7,122,806,264	3,136,774,861
Common stock, shares outstanding	7,122,806,264	3,136,774,861
Shares issued for services, value	$ 661,292	$ 785,861
Issuance of common stock to settle liabilities, shares	3,027,031	205,582,481
Issuance of common stock to settle liabilities, value	$ 8,623	$ 762,723
Issuance of common stock for investments	1,300,000
Common stock issued for acquisition of business	1,617,501
Common stock issued for amendment to acquisition consideration	$ 251,008
Stock price	$ 0.0012	$ 0.004
Common Stock [Member]
Class of Stock [Line Items]
Shares issued for services, shares	142,946,860	217,396,427
Shares issued for services, value	$ 142,947	$ 217,396
Sale of common stock, shares	1,052,297,599	268,679,513
Issuance of common stock for investments, shares	691,935,484
Issuance of common stock for investments	$ 691,935
Common stock issued for acquisition of business, Shares	265,164,070
Common stock issued for acquisition of business	$ 265,164
Common stock issued for amendment to acquisition consideration, shares	109,134,122
Common stock issued for amendment to acquisition consideration	$ 109,134
Common stock issued in exchange for exercise of warrants on a cashless basis, shares	462,844,406	51,054,214
Stock issued in exchange for exercise of warrants on a cashless basis, shares		268,679,513
Sale of stock, shares		478,686
Common Stock [Member] | Convertible Notes Payables [Member]
Class of Stock [Line Items]
Shares issued for services, shares		2,291,141,317
Shares issued for services, value		$ 3,916,940
Common Stock [Member] | Service [Member]
Class of Stock [Line Items]
Shares issued for services, shares		217,396,427
Shares issued for services, value		$ 785,861
Related Party [Member] | Common Stock [Member] | Notes Payable [Member]
Class of Stock [Line Items]
Shares issued for settlement of debt, shares		21,276,596
Shares issued for settlement of debt, value		$ 50,000
Preferred Class A [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000
Preferred Class B [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares issued	2,000,000	2,000,000
Preferred stock, shares outstanding	2,000,000	2,000,000
Preferred Class B [Member] | Jesus Quintero
Class of Stock [Line Items]
Shares issued				2,000,000
Common Stock [Member] | Warrant [Member]
Class of Stock [Line Items]
Common stock issued in exchange for exercise of warrants on a cashless basis, shares		51,054,214
Common Stock [Member] | Services Rendered
Class of Stock [Line Items]
Shares issued for services, shares	142,946,860
Shares issued for services, value	$ 661,292
Common Stock [Member] | Convertible Notes Payable And Accrued Interest [Member]
Class of Stock [Line Items]
Shares issued for services, shares	1,236,181,851
Shares issued for services, value	$ 2,309,874
Common Stock [Member] | Related Party Notes Payable [Member]
Class of Stock [Line Items]
Shares issued for services, shares	22,500,000
Shares issued for services, value	$ 141,750
Common Stock [Member] | Exchange For Exercise Of Warrants [Member]
Class of Stock [Line Items]
Shares issued for services, shares	462,844,406
Common Stock [Member] | Common Stock Shares Sold [Member]
Class of Stock [Line Items]
Sale of common stock, shares	1,052,297,599
Sale of common stock, value	$ 2,201,601

FAIR VALUE MEASUREMENT (Details

FAIR VALUE MEASUREMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning	$ 4,426,057
Balance at end	749,756	$ 4,426,057
Derivative Financial Instruments, Liabilities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning	4,426,057	5,693,071
Increase resulting from initial issuances of additional convertible notes payable	2,811,313	1,714,442
Decreases resulting from conversion or payoff of convertible notes payable	(6,483,762)	(7,679,528)
Loss due to change in fair value included in earnings	(3,852)	4,698,072
Balance at end	$ 749,756	$ 4,426,057

FAIR VALUE MEASUREMENT (Detai_2

FAIR VALUE MEASUREMENT (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Combined derivative and warrant liability	$ 749,756	$ 4,426,057

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Accrued compensation	$ 42,925	$ 79,214
Sales to related parties	0	13,069
Value of stock issued	$ 2,201,601	$ 478,686
Chief Executive Officer [Member] | Preferred Class B [Member]
Related Party Transaction [Line Items]
Stock issued	2,000,000
Value of stock issued	$ 2,229,027

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Accounts payable	$ 932,760	$ 480,877
Accrued compensation	42,925	79,214
Accrued liabilities	270,689	401,461
Notes payable, related parties	20,000	40,000
Loans payable PPP Stimulus		35,500
Right-of-use liabilities - current portion		7,858
Liabilities and Accruals	$ 1,266,374	$ 1,044,910

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	May 02, 2021	Feb. 28, 2020	Feb. 03, 2020	Apr. 27, 2021	Dec. 31, 2021	Dec. 31, 2020	May 04, 2020
Product Liability Contingency [Line Items]
Accounts payable					$ 932,760	$ 480,877
Accrued liabilities					197,407	365,279
Loan to borrow							$ 35,500
Due to notes payable related party					20,000	40,000
Right-of-use assets					0	7,858
Operating lease expense					$ 66,582
Issuance of shares					180,486,830
Employment Contracts [Member] | Chief Executive Officer [Member]
Product Liability Contingency [Line Items]
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 resigned from the Board of Directors and his contract was mutually terminated on December 4, 2020. 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.
Liabilities And Accruals [Member]
Product Liability Contingency [Line Items]
Accounts payable					$ 932,760	480,877
Accrued compensation					42,925	79,214
Accrued liabilities					130,772
Liabilities And Accruals [Member] | Cdistro [Member]
Product Liability Contingency [Line Items]
Accounts payable					$ 372,428	$ 144,734
Jesus Quintero | Preferred Class B [Member]
Product Liability Contingency [Line Items]
Compensation payable	$ 20,000
Mr Quintero [Member]
Product Liability Contingency [Line Items]
Issuance of shares				20,000,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Non-Current deferred tax asset:
Net operating loss carry-forwards	$ 96,501,045	$ 86,309,595
Valuation allowance	(96,565,499)	(86,309,595)
Net non-current deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2021USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 96,565,499

SUBSCRIPTIONS PAYABLE (Details

SUBSCRIPTIONS PAYABLE (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Jun. 29, 2021	Mar. 02, 2021
Common stock, par value per share		$ 0.001	$ 0.001
Sale of Stock, Price Per Share		$ 0.0012	$ 0.004
Shares issued				220,970,059
Common stock issued for amendment to acquisition consideration		$ 251,008
Stock-based compensation, shares		180,486,830
Stock-based compensation, value		$ 234,633
Subscriptions payable		$ 989,594	$ 670,000
Common Stock [Member]
Sale of common stock, shares		1,052,297,599	268,679,513
Common stock issued for amendment to acquisition consideration, shares		$ 109,134,122
Common stock issued for amendment to acquisition consideration		109,134
Subscriptions Payable [Member]
Common stock equal in value					$ 650,000
Sale of Stock, Price Per Share					$ 0.06
Subscription agreement amount		754,961
Income (Loss) from Equity Method Investments		$ 735,178
Shares issued		41,935,484
Cannabis Global Inc [Member]
Sale of common stock, shares	650,000,000
Exchange of shares	7,222,222

ACQUISITION (Details)

ACQUISITION (Details)	Dec. 31, 2021USD ($)
Business Combination and Asset Acquisition [Abstract]
Cash, net of cash acquired of $94,450	$ 155,550
Contingent Consideration - Earnout Agreement	907,407
265,164,070 shares of common stock	1,617,501
Total preliminary consideration transferred	$ 2,680,458

ACQUISITION (Details 1)

ACQUISITION (Details 1)	Dec. 31, 2021USD ($)
Business Combination and Asset Acquisition [Abstract]
Accounts Receivable	$ 27,000
Inventory	3,000
Other Assets	4,943
Trademarks	500,000
Licenses	600,000
Customer Relationships	100,000
Goodwill	1,633,557
Accounts payable	(181,042)
Other accrued liabilities	(7,000)
Net assets acquired	$ 2,680,458

ACQUISITION (Details 2)

ACQUISITION (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Business Combination and Asset Acquisition [Abstract]
Revenue	$ 1,422,678	$ 364,811
Operating loss	(4,847,954)	(5,234,942)
Net loss	$ (10,328,270)	$ (12,525,433)
Net loss per common share	$ 0	$ (0.01)
Weighted Average common shares outstanding	5,390,127,712	1,227,193,458

ACQUISITION (Details Narrative)

ACQUISITION (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 29, 2021	Dec. 31, 2021	Dec. 31, 2020	Feb. 13, 2018	Dec. 08, 2017
Net Investment Income [Line Items]
Revenues	$ 2,400,000	$ 1,030,249	$ 280,653
Issued amount	$ 250,000
Shares issued	220,970,059
Discount on contingent consideration		92,593
Stock compensation, value		234,633
Number of shares issued		$ 2,201,601	$ 478,686
Stock-based compensation, shares		180,486,830
Salary		$ 250,000
Cash bonus payable		250,000
Original face amount				$ 4,245,000	$ 170,000
Merger Agreement [Member]
Net Investment Income [Line Items]
Promissory notes		625,000
Stock compensation, value		$ 600,000
Sale of common stock, shares		109,134,121
Number of shares issued		$ 251,008
Cdistro [Member]
Net Investment Income [Line Items]
Revenues	$ 600,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 07, 2022	Apr. 06, 2022	Apr. 02, 2022	Dec. 31, 2021	Dec. 31, 2020	Apr. 05, 2022	Feb. 17, 2022	Jun. 29, 2021	May 25, 2021	Aug. 07, 2020
Subsequent Event [Line Items]
Sale of stock				90,000,000
Aggregate sale value				$ 90,000
Sale of Stock, Price Per Share				$ 0.0012	$ 0.004
Stock issued								220,970,059
Conversion price									$ 0.00039	$ 0.0016
Number of shares issued				$ 2,201,601	$ 478,686
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued						38,762,344	12,500,000
Payment for debt	$ 59,743
Subsequent Event [Member] | Restricted Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued, shares		435,540,070	76,923,077
Number of shares issued			$ 100,000
Investors [Member]
Subsequent Event [Line Items]
Sale of stock				706,250,000
Aggregate sale value				$ 565,000
Sale of Stock, Price Per Share				$ 0.0008