Marijuana Company of America (MCOA) 10-Q 22 Aug 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2022	Aug. 22, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-27039
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	0001078799
Entity Tax Identification Number	98-1246221
Entity Incorporation, State or Country Code	UT
Entity Address, Address Line One	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	90071
City Area Code	(888)
Local Phone Number	777-4362
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,316,028,930

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 43,064	$ 104,024
Accounts receivable, net	287,373	211,288
Inventory	144,954	252,199
Prepaid Insurance		61,705
Other current assets	123,572	2,133,640
Total current assets	598,963	2,762,856
Property and equipment, net	112,178	121,588
Other assets:
Long-term Investments	2,321,875	2,327,357
Goodwill	1,633,557	1,633,557
Intangible assets, net	1,020,000	1,110,000
Security deposit	4,541	4,541
Total assets	5,691,114	7,959,899
Current liabilities:
Accounts payable	805,091	932,760
Accrued compensation	122,111	42,925
Accrued liabilities	406,180	270,689
Notes payable, related parties	20,000	20,000
Convertible notes payable, net of debt discount of $1,055,819 and $1,659,622, respectively	4,533,446	3,769,449
Contingent Liability - Acquisition	500,000	953,837
Subscriptions payable	752,961	989,594
Derivative liability	688,264	749,756
Total current liabilities	7,828,053	7,729,010
Total liabilities	7,828,053	7,729,010
Stockholders' (deficit:) equity:
Common stock, no par value; 32,000,000,000 shares authorized; 12,380,532,543 and 7,122,806,264 shares issued and outstanding as of June 30, 2022 and December 31, 2021, respectively	100,489,308	96,730,659
Common stock to be issued, 1,000,000 and 1,000,000 shares, respectively	19,000	1,000
Treasury Stock	(60,000)
Accumulated other Comprehensive Income (loss)	(7,312)	(11,725)
Accumulated deficit	(102,589,935)	(96,501,045)
Total stockholders' (deficit) equity	(2,154,939)	230,889
Total liabilities and stockholders' (deficit) equity	5,691,114	7,959,899
Preferred Class A [Member]
Stockholders' (deficit:) equity:
Preferred stock, value	10,000	10,000
Preferred Class B [Member]
Stockholders' (deficit:) equity:
Preferred stock, value	$ 2,000	$ 2,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Convertible note payable, net of debt discount	$ 1,055,819	$ 1,659,622
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	$ 0
Common stock, shares authorized	32,000,000,000	32,000,000,000
Common stock, shares issued	12,380,532,543	7,122,806,264
Common stock, shares outstanding	12,380,532,543	7,122,806,264
Common stock to be issued	1,000,000	1,000,000
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 AND OTHER COMPREHENSIVE INCOME (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
REVENUES:
Sales	$ 258,628	$ 16,880	$ 819,949	$ 51,810
Total Revenues	258,628	16,880	819,949	51,810
Cost of sales	38,599	3,301	548,861	28,481
Gross Profit	220,029	13,579	271,088	23,329
OPERATING EXPENSES:
Depreciation and amortization	51,109	1,262	102,159	2,653
Selling and marketing	96,094	155,212	177,467	262,761
Payroll and related	260,211	132,257	537,124	270,402
Stock-based compensation	161,000	139,000	170,000	158,900
General and administrative	574,774	611,970	1,043,291	1,137,652
Total operating expenses	1,103,188	1,039,701	1,990,041	1,832,368
Net loss from operations	(883,159)	(1,026,122)	(1,718,953)	(1,809,039)
OTHER INCOME (EXPENSES):
Interest expense, net	(852,319)	(891,783)	(2,098,474)	(1,992,745)
Loss on equity investment		(394,194)		(394,194)
Impairment loss on Acquisition	(2,020,982)		(2,020,982)
Gain (loss) on change in fair value of derivative liabilities	957,862	696,729	(69,067)	(1,629,289)
Gain (loss) on trading securities		(115,997)	6,086	504,137
(Loss) gain on settlement of debt		(96,750)	(187,500)	(164,977)
Total other income (expense)	(1,915,439)	(801,995)	(4,369,937)	(3,677,068)
Net loss before income taxes	(2,798,598)	(1,828,117)	(6,088,890)	(5,486,107)
Income taxes (benefit)
NET LOSS	(2,798,598)	(1,828,117)	(6,088,890)	(5,486,107)
Foreign currency Translation Adjustment	6,961	0	4,413	0
Comprehensive Income	$ (2,791,637)	$ (1,828,117)	$ (6,084,477)	$ (5,486,107)
Loss per common share, basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	10,157,215,172	4,837,346,227	9,525,611,678	4,465,632,479

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Preferred Stock Class A [Member]	Preferred Stock Class B [Member]	Common Stock [Member]	Treasury Stock [Member]	Common Stock To Be Issued [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 10,000	$ 2,000	$ 80,824,336		$ 11,892	$ (86,309,595)		$ (5,461,367)
Beginning Balance, shares at Dec. 31, 2020	10,000,000	2,000,000	3,136,774,841		11,892,411
Common stock issued for services rendered			$ 140,900					140,900
Common stock issued for services rendered, shares			21,000,020
Common stock issued in settlement of convertible notes payable and accrued interest			$ 1,740,874					1,740,874
Common stock issued in settlement of convertible notes payable and accrued interest, shares			810,689,880
Issuance of common stock for settlement of liabilities			$ 19,515		$ (10,892)			8,623
Issuance of common stock for settlement of liabilities, shares			3,027,031		(10,892,411)
Issuance of common stock for settlement of liabilities - related parties			$ 141,750					141,750
Issuance of common stock for settlement of liabilities - related parties, shares			22,500,000
Common stock issued in exchange for exercise of warrants on a cashless basis
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			400,000,000
Issuance of common shares
Sale of common stock			$ 1,358,767					1,358,767
Sale of common stock, shares			632,597,599
Common shares issued in settlement of legal case
Common shares cancelled by officer
Issuance of common stock for investments			$ 650,000					650,000
Issuance of common stock for investments, shares			41,935,484
Reclassification of derivative liabilities to common stock			$ 5,975,670					5,975,670
Debt discount from warrants issued with convertible notes payable			446,026					446,026
Common stock issued for acquisition of business			1,352,337		$ 265,164			1,617,501
Common stock issued for acquisition of business, shares					265,164,070
Net Loss						(5,486,107)		(5,486,107)
Ending balance, value at Jun. 30, 2021	$ 10,000	$ 2,000	$ 92,650,175		$ 266,164	(91,795,702)		1,132,637
Ending Balance, shares at Jun. 30, 2021	10,000,000	2,000,000	5,068,524,855		266,164,070
Beginning balance, value at Dec. 31, 2021	$ 10,000	$ 2,000	$ 96,730,659		$ 1,000	(96,501,045)	(11,725)	230,889
Beginning Balance, shares at Dec. 31, 2021	10,000,000	2,000,000	7,122,806,264		1,000,000
Common stock issued for services rendered			$ 152,000		$ 18,000			170,000
Common stock issued for services rendered, shares			122,256,410
Common stock issued in settlement of convertible notes payable and accrued interest			$ 1,171,554					1,171,554
Common stock issued in settlement of convertible notes payable and accrued interest, shares			1,303,931,600
Issuance of common stock for deferred finance costs			$ 248,796					248,796
Issuance of common stock for deferred finance costs, shares			303,185,000
Sale of common stock			$ 1,066,010					1,066,010
Sale of common stock, shares			2,660,000,000
Treasury stock purchase				(60,000)				(60,000)
Common shares cancelled by officer
Common shares cancelled by officer, shares			(30,000,000)
Reclassification of derivative liabilities to common stock			$ 233,069					233,069
Debt discount from warrants issued with convertible notes payable			152,587					152,580
Common stock issued for contingent consideration			$ 500,000					500,000
Common stock issued for contingent consideration, shares			717,866,439
Common stock issued for subscriptions payable			$ 234,633					234,633
Common stock issued for subscriptions payable, shares			180,486,830
Net Loss						(6,088,890)	4,413	(6,084,477)
Ending balance, value at Jun. 30, 2022	$ 10,000	$ 2,000	$ 100,476,816	$ (60,000)	$ 18,000	$ (102,589,935)	$ (7,312)	$ (2,154,939)
Ending Balance, shares at Jun. 30, 2022	10,000,000	2,000,000	12,380,532,543		1,000,000

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ (6,088,890)	$ (5,486,107)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	1,370,366	744,783
Depreciation and amortization	102,159	2,653
Bad debt expense
Loss on equity investment		394,194
Loss on VBF acquisition	2,020,982
Loss (Gain) on change in fair value of derivative liability	69,067	1,629,289
Interest expense recognized for the excess of fair value of derivative liability over net book value of notes payable at issuance	157,558	1,035,115
Stock-based compensation	170,000	140,900
Unrealized (Gain) Loss on trading securities		(504,137)
Loss on settlement of liabilities	187,500	168,272
Changes in operating assets and liabilities:
Accounts receivable	(76,085)	1,361
Inventories	107,245	(93,669)
Prepaid expenses and other current assets	50,791	37,309
Accounts payable	(124,185)	155,661
Accrued expenses and other current liabilities	417,951	(67,264)
Right-of-use assets		7,858
Right-of-use liabilities		(7,858)
Net cash (used in) operating activities	(1,635,541)	(1,841,640)
Cash flows from investing activities:
Purchases of property and equipment	(2,749)	(107,934)
Payment to establish joint venture		(30,898)
Acquisition of business		(150,607)
Net cash (used in) investing activities	(2,749)	(289,439)
Cash flows from financing activities:
Proceeds from issuance of notes payable	1,250,664	1,508,250
Repayments of notes payable	(683,757)	(610,630)
Repayments to related parties		(20,000)
Repurchase of common stock	(60,000)
Proceeds from sale of common stock	1,066,010	1,358,767
Net cash provided by financing activities	1,572,917	2,236,387
Foreign exchange impact on cash	4,413
Net (decrease) increase in cash	(60,960)	105,308
Cash at beginning of period	104,024	74,503
Cash at end of period	43,064	179,811
Supplemental disclosure of cash flow information:
Cash paid for interest	164,400
Cash paid for taxes
Non cash financing activities:
Common stock issued in settlement of convertible notes payable	759,054	1,740,874
Reclassification of derivative liabilities to additional paid-in capital		5,975,670
Common stock issued for subscriptions payables	234,633	650,000
Common stock issued to settle liabilities		8,623
Common stock issued for acquisition of business	500,000	1,617,501
Debt discount from issuance of warrants	152,587
Common stock issued for deferred finance costs	$ 248,796

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF 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 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 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 August 8, 2017, the Company formed H Smart, Inc., a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART™ brand. On January 11, 2021, the Company formed Hempsmart Global, Inc., a Nevada corporation, as a wholly owned subsidiary for the purpose of facilitating the Company’s Latin American joint ventures in Uruguay and Brazil. On June 29, 2021, the Company acquired 100% of the capital stock of cDistro, Inc., a Nevada corporation, which is now a wholly owned subsidiary of the Company for the purpose of engaging in the distribution of hemp and CBD products to retail outlets in the North American market. On July 20, 2021, the Company formed Salinas Diversified Ventures, Inc., a California corporation, as a wholly owned subsidiary for the purpose of consummating the asset purchase agreement with VBF Brands, Inc., see Note 6 for additional information. On July 19, 2022, the Company formed H Smart, Inc., a California corporation, as a wholly owned subsidiary for the purpose of facilitating the sale and distribution of products in California. The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries H Smart, Inc., Hempsmart Limited, cDistro, Inc. and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. The condensed consolidated balance sheet as of December 31, 2021 has been derived from audited financial statements set forth in the Company’s Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on April 16, 2022 (the “Annual Report”). Operating results for the three and six months ended June 30, 2022 are not necessarily indicative of results that may be expected for the year ending December 31, 2022. These condensed consolidated financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2021.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	6 Months Ended
	Jun. 30, 2022
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 consolidated 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 the six months ended June 30, 2022, the Company incurred net losses from operations of $1,718,953 and used cash in operations of $ 1,635,541 The Company's primary source of operating funds for the six months ended June 30, 2022 was from funds generated from the issuance of convertible and non-convertible debt, and sale of common stock. The Company has experienced net losses from operations since inception, but expects these conditions to improve in 2022 and beyond as it continues to develop its business The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding; however, there can be no assurance that the Company will be successful in developing profitable operations or that it will be able to obtain financing on favorable terms, if at all.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The unaudited condensed consolidated interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current GAAP. Revenue is now recognized in accordance with FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition (“ASC Topic 606”). 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 principle 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. The Company adopted ASC Topic 606 for its reporting period as of the year ended December 31, 2017, which made its implementation of ASC Topic 606 effective in the first quarter of 2018. The Company decided to implement the modified retrospective transition method to implement ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, the Company applied the new standards to all new contracts initiated on or after the effective date. The Company also decided to apply this method to any incomplete contracts it determined are subject to ASC Topic 606 prospectively. For the quarter ended June 30, 2022, there were no incomplete contracts. As is more fully discussed below, the Company is of the opinion that none of its contracts for services or products contain significant financing components that require revenue adjustment under ASC Topic 606. Identification of Our Contracts with Customers Contracts included in the Company’s application of ASC Topic 606 for the six months ended June 30, 2022 consisted solely of sales of the Company’s hempSMART™ and cDistro products. With respect to the Company’s financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no In accordance with ASC Topic 606, the Company of the opinion that none of its hempSMART™ or cDistro product sales or offered consulting service, each of which are discussed below, have a significant financing component. The Company’s opinion is based upon the transactional basis for its product sales, with revenue recognized upon customer order, payment and shipment. The Company’s evaluation of the length of time between the customer order, payment and shipping is not a significant financing component because shipment occurs the same day as the order is placed and payment made by the customer. The Company’s evaluation of its consulting services is based upon recognizing revenue as the services are performed for a determinable price per hour. The Company only recognizes revenues as incurred and charge billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing that would materially change the amount of revenue the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. Determination of the Price in Our Sales Contracts The transaction prices in the Company’s sales contract are the amount of consideration the Company expects to be entitled to for transferring promised hempSMART™ and cDistro 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. The Company excludes 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, the Company’s 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 The Company’s sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, the Company’s sales contracts include one performance obligation in each contract. As such, from the outset, the Company allocates the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which the Company believes 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. ASC 606-10-20 defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, the Company’s single performance obligation sales contracts are singularly related to its promise to provide the hempSMART™ and cDistro products to the customer upon receipt of payment, and upon completion, allows the Company to realize revenue under its revenue recognition policy. With respect to the Company’s offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended December 31, 2021 and 2020 or for the six months ended June 30, 2022. Identifying the Performance Obligations in Our Sales Contracts In analyzing the Company’s sales contracts, the Company’s policy is to identify the distinct performance obligations in a sales contract arrangement. In determining the Company’s performance obligations under its sales contracts, the Company considers that the terms and conditions of sales are explicitly outlined in its 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 the Company’s contracts, or are highly dependent or highly integrated with other goods in the Company’s sales contracts. Thus, the Company’s performance obligations are singularly related to its promise to provide the hempSMART™ and cDistro products upon receipt of payment. The Company offers an assurance warranty on its hempSMART™ and cDistro products that allows a customer to return any hempSMART™ and cDistro products within 30 days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations since they may be elected at the whim of the customer for any reason. However, the Company does account for returns of purchase prices, if made. Product Sales Revenue from product sales, including delivery fees, 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 the Company’s recognition of revenue after the adoption of ASC Topic 606 did not include any judgments or changes to judgments that affected the Company’s reporting of revenues since the Company’s product sales, both pre and post adoption of ASC Topic 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) the Company’s customers exercise discretion in determining the timing of when they place their product order and (2) the price negotiated in the Company’s product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, the Company is of the opinion that its 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 the Company or the customer under ASC Topic 606. Consulting Services The Company also offers professional services for financial accounting, bookkeeping and/or real property management consulting services based on consulting agreements. As of the date of this filing, the Company has not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended December 31, 2021 or 2020 or the six months ended June 30, 2022. If and when the Company provides these professional services, it would intend and expect the arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, the Company intends to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, the Company will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. The Company only recognizes revenues as incurred and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing that would materially change the amount of revenue the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. The Company determined that upon adoption of ASC Topic 606 there were no adjustments converting from ASC 605 to ASC Topic 606 because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and the Company’s consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash. Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis. Thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of June 30, 2022 and December 31, 2021, allowance for doubtful accounts was $ 3,267 3,267 Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs. Cost of Sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. We experience substantial variations in our gross margins since our primary operating subsidiary, cDistro, obtains significant discounts from vendors for paying invoices early. Stock-Based Compensation - Employees The Company accounts for the stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718-10-30. Pursuant to ASC 718-10-30-6, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement based on sales to third parties or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s) Generally, all forms of share-based payments, including stock options, warrants, restricted stock and stock appreciation rights are measured at their fair value on the grant date of the award based on the estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations. Stock-Based Compensation – Non Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation: Improvement to Nonemployee Share-Based Payment Accounting (“Topic 718”s). The ASU supersedes ASC 505-50, Equity-Based Payment to Non-Employment, and expands the scope of the Topic 718 to include stock-based payments granted to non-employees. Under the new guidance, the measurement date and performance and vesting conditions for stock-based payments to non-employees are aligned with those of employees, most notably aligning the award measurement date with the grant date of an award. The new guidance is required to be adopted using the modified retrospective transition approach. The Company adopted the new guidance effective January 1, 2019, and the adoption did not have a material impact on its financial statements and related disclosures. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s) Earnings per Share Basic earnings per share are calculated by dividing net income (loss) by the weighted average number of shares of the Company’s common stock outstanding during the period. “Diluted earnings per share” reflects the potential dilution that could occur if the Company’s share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of the Company’s share-based awards is computed using the treasury stock method, which assumes all share-based awards are exercised and the hypothetical proceeds from exercise are used to purchase common stock at the average market price during the period. The incremental shares (difference between shares assumed to be issued versus purchased), to the extent they would have been dilutive, are included in the denominator of the diluted earnings per share calculation. The dilutive effect of the Company’s convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year. 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 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 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. The following table summarizes the Company’s intangible assets: Schedule of intangible assets June 30, 2022 December 31, 2021 Trademarks (estimated 5-year life) $ 500,000 $ 500,000 Licenses (estimated 10-year life) 600,000 600,000 Customer Relationships (estimated 5-year life) 100,000 100,000 Intangible assets, gross 1,200,000 1,200,000 Accumulated amortization (180,000 ) (90,000 ) Intangible assets, net $ 1,020,000 $ 1,110,000 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. The Company completed an evaluation of goodwill and intangible assets at June 30, 2022 and determined that no impairment was necessary. Investments The Company follows ASC subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for an 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 6). 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 June 30, 2022 and December 31, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short-term notes because they are short term in nature. Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $ 96,938 168,780 Segment Information ASC 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 principal operating segments, hempSMART and cDistro. The following table represents the Company’s hempSMART business for the six months ended June 30, 2022 and 2021: hempSMART STATEMENT OF OPERATIONS THREE AND SIX MONTHS ENDED JUNE 30, 2022 AND 2021 Schedule of Operation statement For the Three Months Ended 6 Months Ended For the Three Months Ended 6 Months Ended March 31, 2022 June 30, 2022 June 30, 2022 March 31, 2021 June 30, 2021 June 30, 2021 Revenues $ 11,914 $ 10,119 $ 22,033 $ 34,872 $ 16,537 $ 51,409 Cost of Goods Sold 6,097 5,642 11,739 25,032 3,301 28,333 Gross Profit 5,817 4,476 10,293 9,840 13,326 23,076 Expense Stock Based Compensation — — — — - - Selling and Marketing 77,905 22,460 100,365 97,812 150,881 248,693 Payroll and Related expenses 60,274 28,531 88,805 53,947 54,864 108,811 Depreciation Expense 5,289 5,259 10,548 1,391 1,391 2,782 General and Admin Expenses 114,072 96,731 210,803 55,801 95,864 151,665 Total Expense 257,540 152,981 410,521 208,951 303,000 511,951 Net Loss from Operations $ (251,723 ) $ (148,505 ) $ (400,228 ) $ (199,111 ) $ (289,764 ) $ (488,875 ) cDistro Inc. STATEMENT OF OPERATIONS THREE AND SIX MONTHS ENDED JUNE 30, 2022 AND 2021 For the Three Months Ended 6 Months Ended For the Three Months Ended 6 Months Ended March 31, 2022 June 30, 2022 June 30, 2022 March 31, 2021 June 30, 2021 June 30, 2021 Revenues $ 526,908 $ 226,009 $ 752,917 $ - $ 343 $ 343 Cost of Goods Sold 503,860 32,650 536,510 - - - Gross Profit 23,048 193,359 216,407 343 343 Expense Stock Based Compensation — — — — - - Selling and Marketing 35 2,800 2,835 - - - Payroll and Related expenses 54,000 70,000 124,000 - - - Depreciation and amortization Expense 45,762 45,848 91,610 - - - General and Admin Expenses 50,824 36,308 87,132 - 288 288 Total Expense 150,621 154,956 305,577 - 288 288 Net Income (Loss) from Operations $ (127,573 ) $ 38,403 $ (89,170 ) $ - $ 55 $ 55 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 condensed 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 June 30, 2022 and 2021, the Company has no Recent Accounting Pronouncements Recently Issued Accounting Pronouncements Not Yet Adopted In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)” (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU is part of the FASB’s simplification initiative which aims to reduce unnecessary complexity in GAAP. The ASU’s amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2020-06 will have on its financial statements. Recently Issued Accounting Pronouncements Adopted Accounting for Income Taxes Simplifying the Accounting for Income Taxes (Topic 740) Equity Securities, Equity-method Investments and Certain Derivative s Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)-Clarifying the Interactions between Topic 321, Topic 323, and Topic 815

OPERATING LEASE

OPERATING LEASE	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
OPERATING LEASE	NOTE 4 – OPERATING LEASE In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires lessees to recognize a lease liability, on a discounted basis, and a right-of-use asset for substantially all leases, as well as additional disclosures regarding leasing arrangements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which provides an optional transition method of applying the new lease standard. ASU 2018-11, Topic 842 can be applied using either a modified retrospective approach at the beginning of the earliest period presented, or as permitted by ASU 2018-11, at the beginning of the period in which it is adopted. We adopted this standard using a modified retrospective approach on January 1, 2019. The modified retrospective approach includes a number of optional practical expedients relating to the identification and classification of leases that commenced before the adoption date; initial direct costs for leases that commenced before the adoption date; and the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The Company elected the package of practical expedients permitted under ASU 2018-11, Leases, allowing it to account for its existing operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or, (iii) the accounting for indirect costs as defined in ASC 842. On May 31, 2021, the Company’s operating lease for its office space located at 1340 West Valley Parkway, Suite 205, Escondido, CA 92029 expired and, at that time, the Company fully amortized its right-of-use asset for such lease. On June 1, 2021, the Company entered into an office accommodation agreement whereby it may access a shared office space located at 633 West Fifth Street, Suite 2826, Los Angeles, CA 90071 on a month-to-month basis over a one-year term 1 2,349 The Company determined under ASC 2018-11, Leases (Topic 842), due to the short-term nature of the office accommodation agreement, that such agreement met the criteria of ASC 842-20-25-2 and as such it is not necessary to capitalize the office accommodation agreement and fees will be recognized on a monthly straight-line basis. The adoption of this guidance resulted in no significant impact to the Company’s results of operations or cash flows.

PROPERTY, MACHINERY AND EQUIPME

PROPERTY, MACHINERY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, MACHINERY AND EQUIPMENT	NOTE 5 – PROPERTY, MACHINERY AND EQUIPMENT Property and equipment as of June 30, 2022 and December 31, 2021 is summarized as follows: Schedule of property and equipment June 30, 2022 December 31, 2021 Computer equipment $ 31,855 $ 30,155 Furniture and fixtures 14,327 13,278 Machinery 104,102 104,102 Subtotal 150,284 147,535 Less: accumulated depreciation (38,106 ) (25,947 ) Property, machinery and equipment, net $ 112,178 $ 121,588 Property, machinery and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 Depreciation expense was $ 12,158 2,653

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2022
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 6 – INVESTMENTS Bougainville Ventures, Inc. Joint Venture On March 16, 2017, the Company entered into a joint venture agreement with Bougainville Ventures, Inc. (“Bougainville”), a Canadian corporation, 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 I-502 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 BV-MCOA Management, LLC, a limited liability company organized in the State of Washington on May 17, 2017. Pursuant to the joint venture agreement, the Company committed to raise not less than $ 1,000,000 The joint venture 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 in the Company’s Current Report on Form 8-K filed with the SEC 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 I-502 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 as a result, as further discussed below, 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 enter into an amended 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 joint venture agreement, the Company recorded a cash investment of $ 1,188,500 49.5 792,500 37,673 11,043 285,986 Natural Plant Extract 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 Brazilian Joint Ventures On September 30, 2020, the Company entered into two joint venture agreements (the “Joint Venture Agreements”) with Marco Guerrero, a director of the Company (“Guerrero”) and related party, to form joint ventures in Brazil and in Uruguay to produce, manufacture, market and sell the Company’s hempSMART™ products in Latin America and to develop and sell hempSMART™ products globally. The Joint Venture Agreements contain equal terms for the formation of the joint venture entities in Uruguay and Brazil. The Brazilian joint venture, HempSmart Produtos Naturais Ltda. (“HempSmart Brazil”), will be headquartered in São Paulo, Brazil. The Uruguayan joint venture, Hempsmart Uruguay S.A.S. (“HempSmart Uruguay”), will be headquartered in Montevideo, Uruguay. Pursuant to the Joint Venture Agreements, the Company acquired a 70% equity interest in both HempSmart Brazil and HempSmart Uruguay, with a minority 30% equity interest in both HempSmart Brazil and HempSmart Uruguay being held by newly formed entities controlled by Guerrero. Pursuant to the Joint Venture Agreements, the Company agreed to provide capital in the amount of $ 50,000 100,000 The boards of directors of HempSmart Brazil and HempSmart Uruguay will consist of three directors, elected by the joint venture partners. Pursuant to the Joint Venture Agreements, the Company agreed to license, on a royalty-free basis, certain of its intellectual property regarding its existing products to HempSmart Brazil and HempSmart Uruguay to enable the joint ventures to manufacture and sell its products in Brazil, Uruguay, and for export to other Latin American countries, the United States, and globally in accordance with the terms of the Joint Venture Agreements. In addition, as majority partner, in the event a joint venture is frustrated in its intent or purpose, the Company may trigger a compulsory buy-sell procedure pursuant to which the Company could pursue a sale of all or substantially all of the joint venture. Subject to certain exceptions, the joint venture partners may not transfer their interests in HempSmart Brazil and HempSmart Uruguay. Cannabis Global, Inc. Joint Venture On May 12, 2021, the Company entered into a joint venture agreement with Cannabis Global, Inc. (“Cannabis Global”) pursuant to which the Company will invest up to $ 250,000 115,000 Share Exchange On September 30, 2020, the Company entered into a securities exchange agreement with Cannabis Global pursuant to which the Company issued 650,000,000 7,222,222 Eco Innovation Group Inc. – Share Exchange On February 26, 2021, the Company entered into a Share Exchange Agreement with Eco Innovation Group, Inc., a Nevada corporation quoted on OTC Markets Pink (“ECOX”) dated February 26, 2021, to acquire the number of shares of ECOX’s common stock, par value $ 0.001 650,000 0.06 650,000 64,621,893 394,194 394,194 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 For a period of two years following the Effective Date, at the closing of each fiscal quarter, should the per-share closing price of the common shares of the same class as the Shares or the Exchange Shares, as quoted by the OTC Markets for the last day of the relevant fiscal quarter, decrease below original issuance value with the effect that the aggregate value of the Shares or the Exchange Shares at the fiscal quarter close would be lower than $650,000, then either MCOA, in the case of the Shares, or ECOX, in the case of the Exchange Shares, shall issue the other party the number of shares of common stock necessary to cause the aggregate value of the Shares or the Exchange Shares, as applicable, be $650,000 as of the end of the relevant fiscal quarter. The parties shall irrevocably instruct their respective transfer agents to reserve and maintain authorized and unissued common stock in a reserve account designated for the purpose of issuing such shares pursuant to this share exchange adjustment provision. Such share reserve accounts shall be maintained with a number of authorized and unissued common stock not less than three (3) times the number of Shares or Exchange Shares, as the case may be, that are issued pursuant to the Share Exchange Closing. On February 24, 2021, the closing price of the Company’s common stock was $ 0.0155 41,935,484 4,179,073,945 For the quarter ended June 30, 2021, the Company recorded a Loss on Equity Investment and corresponding increase in Subscriptions Payable of $ 394,194 .0155 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 4,245,000 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. During the three months ended June 30, 2022, based on the remote likelihood of the Company closing this acquisition, the Company recognized a loss of $ 2,020,982 Schedule of investment roll forward INVESTMENTS TOTAL Consolidated Cannabis Global Hempsmart Lynwood Natural Plant Salinas Ventures VBF INVESTMENTS Eliminations Inc. ECOX C'Distro 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 Investments made during quarter ended 03-31-22 (26,458 ) (26,458 ) - - - - - - - - - Balance 03-31-22 $ 2,300,899 ($ 5,087,279 ) $ 926,086 $ 650,000 $ 2,975,174 $ 90,923 $ 30,898 $ 693,915 $ 200 $ 2,020,982 $ 0 Investments made during quarter ended 06-30-22 20,976 - - - - $ 20,976 - - - - - Balance 06-30-22 $ 2,321,875 ($ 5,087,279 ) $ 926,086 $ 650,000 $ 2,975,174 $ 111,899 $ 30,898 $ 693,915 $ 200 $ 2,020,982 $ 0

NOTES PAYABLE, RELATED PARTY

NOTES PAYABLE, RELATED PARTY	6 Months Ended
	Jun. 30, 2022
Notes Payable Related Party
NOTES PAYABLE, RELATED PARTY	NOTE 7 – NOTES PAYABLE, RELATED PARTY As of June 30, 2022 and December 31, 2021, 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 June 30, 2022 and December 31, 2021 was $ 20,000 20,000

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 8 – CONVERTIBLE NOTES PAYABLE During the six months ended June 30, 2022, the Company issued an aggregate of 1,303,931,600 For the six months ended June 30, 2022 and June 30, 2021, the Company recorded amortization of debt discounts of $ 1,370,366 744,783 Convertible notes payable are comprised of the following: Schedule of convertible notes payable June 30, December 31, 2022 2021 Lender (Unaudited) (Audited) Convertible note payable – Labrys $ — $ 99,975 Convertible note payable – FF Global Opportunities fund — 243,750 Convertible note payable - Crown Bridge Partners — 35,000 Convertible note payable – Beach Labs 458,334 583,333 Convertible note payable - GS Capital Partners LLC 70,000 82,000 Convertible note payable – Pinnacle Consulting Services, Inc. 30,000 30,000 Convertible note payable – Geneva Roth — 97,939 Convertible note payable – Dutchess Capital 110,000 60,709 Convertible note payable – Coventry 68,572 100,000 Convertible note payable - GW Holdings 45,000 120,750 Convertible note payable – Sixth Street Lending 56,444 60,737 Convertible note payable – Fourth Man LLC 60,000 — Convertible note payable – 1800 Diagonal Lending LLC 137,037 — Convertible note payable – Mast Hill Fund 550,000 — Convertible note payable - St. George 4,048,878 3,914,878 Total 5,589,265 5,429,071 Less debt discounts (1,055,819 ) (1,659,622 ) Net 4,533,446 3,769,449 Less current portion (4,533,446 ) (3,769,449 ) Long term portion $ — $ — Convertible Note Payable-Mast Hill Fund In May 2022, the Company issued a convertible promissory note in the aggregate principal amount of $ 550,000 12 55,000 39,700 455,300 200,000,000 391,835 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 June 30, 2022 the Company owed an aggregate of $ 550,000 7,486 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 33,750 450,000 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 June 30, 2022 and December 31, 2021, the Company owed an aggregate of $ 0 99,975 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 88,674 519,230 0.26 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 During the three months ended June 30, 2022, the Company repaid Crown Bridge $ 50,000 0 35,000 Convertible Notes Payable-GS Capital Partners LLC In August 2021, the Company issued convertible promissory notes in the aggregate principal amount of $ 82,000 10 7,000 5,000,000 18,086 216,820,755 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 In January 2022, the Company issued convertible promissory notes in the aggregate principal amount of $ 105,000 10 10,000 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 $ 0.001 In February 2022, the Company issued a convertible promissory note in the aggregate principal amount of $ 70,000 8 20,000 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 $ 0.0008 As of June 30, 2022 and December 31, 2021, the Company owed an aggregate of $ 70,000 82,000 2,302 82,000 46,112 105,000 Convertible Notes Payable-St. George Investments In January and March 2021, the Company entered into three convertible promissory notes in the aggregate amount of $ 567,500 535,000 135,000 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 In March 2022, the Company issued a convertible promissory note in the amount of $266,500 of principal with Bucktown, Capital LLC. The Company received net proceeds of $240,000 after and original issue discount of $24,000 and fees of $2,500. The note matures in March 2023 and bear interest at 8% or 22% in the event of default. The note is convertible at the lender’s option at any time at a fixed price of $0.001 per common share, subject to normal adjustment for common stock splits. In May 2022, the Company issued a convertible promissory note in the amount of $ 57,500 50,000 7,500 8 As of June 30, 2022 and December 31, 2021, the Company owed $ 4,048,878 3,914,878 248,341 325,000 Convertible Notes Payable - Robert L. Hymers III On December 27, 2021, the Company issued convertible promissory notes in the aggregate principal amount of $ 30,000 12.5 5,000 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 June 30, 2022, and December 31, 2021, the Company owed an aggregate of $ 30,000 30,000 948 Convertible Note Payable – GW Holdings Group On January 6, 2020, the Company entered into a convertible promissory note in the principal amount of $ 57,750 of the note then outstanding together with any accrued interest thereon into shares of the Company's common stock at a conversion price equal to a 40% discount of the lowest trading price for fifteen trading days prior to the date of conversion. The note bears interest at a rate of 10 5,250 75,750 4,449 100,248,801 As of June 30, 2022 and December 31, 2021, the Company owed principal of $ 0 120,750 0 75,750 4,449 45,000 27,068 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 June 30, 2022, and December 31, 2021, the Company owed principal of $ 458,334 583,333 43,502 125,000 Convertible Note Payable- Sixth Street Lending On November 16, 2021, the Company issued a promissory note in the aggregate principal amount of $ 60,737 7,896 10,738 50,000 On January 10, 2022, the Company issued a promissory note in the aggregate principal amount of $ 43,750 8 3,750 40,000 As of June 30, 2022, and December 31, 2021, the Company owed principal of $ 56,444 60,737 9,558 48,043 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 10,000,000 13,000 As of June 30, 2022 and December 31, 2021, the Company owed an aggregate of $ 68,572 100,000 10,000 31,428 Convertible Note Payable-Firstfire In July 2021, the Company issued a convertible promissory note in the aggregate principal amount of $ 268,750 12 200,963 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 June 30, 2022 and December 31, 2021, the Company owed an aggregate of $ 0 243,750 0 183,750 32,250 60,000 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 On May 5, 2022, the Company issued a convertible promissory note in the aggregate amount of $ 110,000 10 10,000 100,000 87,500,00 61,250 In the event of default on the note by the Company, 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 80% 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 25 prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer. As of June 30, 2022 and December 31, 2021, the Company owed an aggregate of $ 110,000 60,709 11,000 14,302 815 46,407 28,594 Convertible Note Payable- Geneva Roth Holdings 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 June 30, 2022 and December 31, 2021, the Company owed an aggregate of $ 0 97,939 0 97,939 Convertible Note Payable - Fourth Man LLC In January 2022, the Company issued a convertible promissory note in the aggregate principal amount of $ 60,000 12 6,000 6,240 47,760 0.0006 42,240 As of June 30, 2022, the Company owed an aggregate of $ 60,000 9,020 Convertible Note Payable- 1800 Diagonal Lending LLC On May 18, 2022, the Company issued a promissory note in the aggregate principal amount of $ 137,037 18,433 3,750 100,000 As of June 30, 2022, and December 31, 2021, the Company owed principal of $ 56,444 60,738 9,558 Revenue share agreement – Money Well Group In March 2022, the Company entered into a revenue share in the aggregate principal amount of $ 89,940 1,285 35,940 54,000 35,940 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. See Note 10. Subscriptions Payable On September 30, 2020, the Company entered into a share exchange agreement (“Share Exchange Agreement”) with Cannabis Global, Inc. (“CBGL”) dated September 30, 2020, to acquire the number of shares of CBGL’s common stock equal in value to $ 650,000 On February 26, 2021, the Company entered into a share exchange agreement (“ECOX Share Exchange Agreement”) with Eco Innovation Group, Inc. (“ECOX”) dated February 26, 2021, to acquire the number of shares of ECOX’s common stock, equal in value to $ 650,000 0.06 329,572 391,194 41,935,484 989,594 752,961

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 9 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company is authorized to issue 50,000,000 0.001 10,000,000 5,000,000 2,000,000 Each share of Class A Preferred Stock is entitled to 100 votes Each share of Class B Preferred Stock is entitled to 1,000 votes Common stock The Company is authorized to issue 32,000,000,000 shares of no par value common stock as of June 30, 2022. As of December 31, 2021, the Company was authorized to issue 10,000,000,000 shares of $ 0.001 par value common stock. As of June 30, 2022, and December 31, 2021, the Company had 12,380,532,543 and 7,122,806,264 13,316,028,930 During the six months ended June 30, 2022, the Company issued an aggregate of 122,256,410 152,000 During the six months ended June 30, 2022, the Company issued an aggregate of 1,303,931,600 780,777 108,777 233,069 During the six months ended June 30, 2022, the Company sold 2,660,000,000 1,066,010 During the six months ended June 30, 2022, the Company issued 303,185,000 248,796 During the six months ended June 30, 2022, the Company reacquired its common stock of $ 60,000 During the six months ended June 30, 2022, the Company’s officer cancelled 30,000,000 During the six months ended June 30, 2022, the Company had Debt discount from warrants issued with convertible notes payable with an aggregate value of $ 152,587 During the six months ended June 30, 2022, the Company issued 717,866,439 500,000 During the six months ended June 30, 2022, the Company issued 180,486,830 234,633 Options As of June 30, 2022, the Company has no outstanding stock options. Warrants The following table summarizes the stock warrant activity for the six months ended June 30, 2022: Schedule of stock warrant activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2021 145,302,385 $ 0.0033 2.80 $ 70,200 Granted 200,000,000 0.0004 5.00 — Cancelled/Expired (87,516,667 ) 0.0004 1.65 — Increase due to reset provision — — — — Exercised — — — — Outstanding at June 30, 2022 257,785,718 $ 0.002 4.68 $ — Exercisable at June 30, 2022 257,785,718 $ 0.002 4.68 $ — 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 options with an exercise price less than the Company’s stock price of $ 0.0004

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	6 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	NOTE 10 — FAIR VALUE MEASUREMENT 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 June 30, 2022 and December 31, 2021, 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 3. 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 Note 3 are that of volatility and market price of the underlying common stock of the Company. As of June 30, 2022 and December 31, 2021, the Company did no The derivative liability as of June 30, 2022 and December 31, 2021, in the amount of $ 688,264 749,756 The fair values were determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0 171.74 199.29 2.51 2.99 0.5 4.0 0.00033 0.006 0.0004 For the six-month period ended June 30, 2022, the Company recorded a loss on the change in fair value of derivative liabilities of $ 69,067 157,001 87,934 22,558 233,069 The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the three months ended June 30, 2022: Schedule of summary of changes in fair value of derivative liabilities Debt Derivative Balance, January 1, 2022 $ 749,756 Increase resulting from initial issuance of additional convertible notes payable recorded as debt discount 79,952 Increase resulting from initial issuances of additional convertible notes payable recorded as day one loss 22,558 Decreases resulting from conversion or payoff of convertible notes payable (233,069 ) Decreases resulting from payoff of convertible notes payable (87,934 ) Loss due to change in fair value included in earnings 157,001 Balance, June 30, 2022 $ 688,264 Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. During the period ended June 30, 2022, 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	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 — RELATED PARTY TRANSACTIONS The Company’s current officers and stockholders advanced funds to the Company for travel related to business meetings and due diligence with respect to acquisition targets and working capital purposes. As of June 30, 2022 and December 31, 2021, the balance due to officers for travel and working capital purposes was $ 0 0 As of June 30, 2022 and December 31, 2021, accrued compensation due to officers and executives included as accrued compensation was $ 121,111 42,925 Related party sales contributed $ 0 0 0 0

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Interim Financial Statements	Interim Financial Statements The unaudited condensed consolidated interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.
Revenue Recognition	Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current GAAP. Revenue is now recognized in accordance with FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition (“ASC Topic 606”). 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 principle 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. The Company adopted ASC Topic 606 for its reporting period as of the year ended December 31, 2017, which made its implementation of ASC Topic 606 effective in the first quarter of 2018. The Company decided to implement the modified retrospective transition method to implement ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, the Company applied the new standards to all new contracts initiated on or after the effective date. The Company also decided to apply this method to any incomplete contracts it determined are subject to ASC Topic 606 prospectively. For the quarter ended June 30, 2022, there were no incomplete contracts. As is more fully discussed below, the Company is of the opinion that none of its contracts for services or products contain significant financing components that require revenue adjustment under ASC Topic 606.
Identification of Our Contracts with Customers	Identification of Our Contracts with Customers Contracts included in the Company’s application of ASC Topic 606 for the six months ended June 30, 2022 consisted solely of sales of the Company’s hempSMART™ and cDistro products. With respect to the Company’s financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no In accordance with ASC Topic 606, the Company of the opinion that none of its hempSMART™ or cDistro product sales or offered consulting service, each of which are discussed below, have a significant financing component. The Company’s opinion is based upon the transactional basis for its product sales, with revenue recognized upon customer order, payment and shipment. The Company’s evaluation of the length of time between the customer order, payment and shipping is not a significant financing component because shipment occurs the same day as the order is placed and payment made by the customer. The Company’s evaluation of its consulting services is based upon recognizing revenue as the services are performed for a determinable price per hour. The Company only recognizes revenues as incurred and charge billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing that would materially change the amount of revenue the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606.
Determination of the Price in Our Sales Contracts	Determination of the Price in Our Sales Contracts The transaction prices in the Company’s sales contract are the amount of consideration the Company expects to be entitled to for transferring promised hempSMART™ and cDistro 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. The Company excludes 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, the Company’s 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 The Company’s sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, the Company’s sales contracts include one performance obligation in each contract. As such, from the outset, the Company allocates the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which the Company believes 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. ASC 606-10-20 defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, the Company’s single performance obligation sales contracts are singularly related to its promise to provide the hempSMART™ and cDistro products to the customer upon receipt of payment, and upon completion, allows the Company to realize revenue under its revenue recognition policy. With respect to the Company’s offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended December 31, 2021 and 2020 or for the six months ended June 30, 2022.
Identifying the Performance Obligations in Our Sales Contracts	Identifying the Performance Obligations in Our Sales Contracts In analyzing the Company’s sales contracts, the Company’s policy is to identify the distinct performance obligations in a sales contract arrangement. In determining the Company’s performance obligations under its sales contracts, the Company considers that the terms and conditions of sales are explicitly outlined in its 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 the Company’s contracts, or are highly dependent or highly integrated with other goods in the Company’s sales contracts. Thus, the Company’s performance obligations are singularly related to its promise to provide the hempSMART™ and cDistro products upon receipt of payment. The Company offers an assurance warranty on its hempSMART™ and cDistro products that allows a customer to return any hempSMART™ and cDistro products within 30 days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations since they may be elected at the whim of the customer for any reason. However, the Company does account for returns of purchase prices, if made.
Product Sales	Product Sales Revenue from product sales, including delivery fees, 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 the Company’s recognition of revenue after the adoption of ASC Topic 606 did not include any judgments or changes to judgments that affected the Company’s reporting of revenues since the Company’s product sales, both pre and post adoption of ASC Topic 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) the Company’s customers exercise discretion in determining the timing of when they place their product order and (2) the price negotiated in the Company’s product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, the Company is of the opinion that its 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 the Company or the customer under ASC Topic 606.
Consulting Services	Consulting Services The Company also offers professional services for financial accounting, bookkeeping and/or real property management consulting services based on consulting agreements. As of the date of this filing, the Company has not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended December 31, 2021 or 2020 or the six months ended June 30, 2022. If and when the Company provides these professional services, it would intend and expect the arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, the Company intends to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, the Company will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. The Company only recognizes revenues as incurred and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing that would materially change the amount of revenue the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. The Company determined that upon adoption of ASC Topic 606 there were no adjustments converting from ASC 605 to ASC Topic 606 because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and the Company’s consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Cash	Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management.
Accounts Receivable	Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis. Thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of June 30, 2022 and December 31, 2021, allowance for doubtful accounts was $ 3,267 3,267
Inventories	Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs.
Cost of Sales	Cost of Sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. We experience substantial variations in our gross margins since our primary operating subsidiary, cDistro, obtains significant discounts from vendors for paying invoices early.
Stock-Based Compensation - Employees	Stock-Based Compensation - Employees The Company accounts for the stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718-10-30. Pursuant to ASC 718-10-30-6, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement based on sales to third parties or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s) Generally, all forms of share-based payments, including stock options, warrants, restricted stock and stock appreciation rights are measured at their fair value on the grant date of the award based on the estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations.
Stock-Based Compensation – Non Employees	Stock-Based Compensation – Non Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation: Improvement to Nonemployee Share-Based Payment Accounting (“Topic 718”s). The ASU supersedes ASC 505-50, Equity-Based Payment to Non-Employment, and expands the scope of the Topic 718 to include stock-based payments granted to non-employees. Under the new guidance, the measurement date and performance and vesting conditions for stock-based payments to non-employees are aligned with those of employees, most notably aligning the award measurement date with the grant date of an award. The new guidance is required to be adopted using the modified retrospective transition approach. The Company adopted the new guidance effective January 1, 2019, and the adoption did not have a material impact on its financial statements and related disclosures. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s)
Earnings per Share	Earnings per Share Basic earnings per share are calculated by dividing net income (loss) by the weighted average number of shares of the Company’s common stock outstanding during the period. “Diluted earnings per share” reflects the potential dilution that could occur if the Company’s share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of the Company’s share-based awards is computed using the treasury stock method, which assumes all share-based awards are exercised and the hypothetical proceeds from exercise are used to purchase common stock at the average market price during the period. The incremental shares (difference between shares assumed to be issued versus purchased), to the extent they would have been dilutive, are included in the denominator of the diluted earnings per share calculation. The dilutive effect of the Company’s convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year.
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 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 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. The following table summarizes the Company’s intangible assets: Schedule of intangible assets June 30, 2022 December 31, 2021 Trademarks (estimated 5-year life) $ 500,000 $ 500,000 Licenses (estimated 10-year life) 600,000 600,000 Customer Relationships (estimated 5-year life) 100,000 100,000 Intangible assets, gross 1,200,000 1,200,000 Accumulated amortization (180,000 ) (90,000 ) Intangible assets, net $ 1,020,000 $ 1,110,000 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. The Company completed an evaluation of goodwill and intangible assets at June 30, 2022 and determined that no impairment was necessary.
Investments	Investments The Company follows ASC subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for an 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 6).
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 June 30, 2022 and December 31, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short-term notes because they are short term in nature.
Advertising	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $ 96,938 168,780
Segment Information	Segment Information ASC 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 principal operating segments, hempSMART and cDistro. The following table represents the Company’s hempSMART business for the six months ended June 30, 2022 and 2021: hempSMART STATEMENT OF OPERATIONS THREE AND SIX MONTHS ENDED JUNE 30, 2022 AND 2021 Schedule of Operation statement For the Three Months Ended 6 Months Ended For the Three Months Ended 6 Months Ended March 31, 2022 June 30, 2022 June 30, 2022 March 31, 2021 June 30, 2021 June 30, 2021 Revenues $ 11,914 $ 10,119 $ 22,033 $ 34,872 $ 16,537 $ 51,409 Cost of Goods Sold 6,097 5,642 11,739 25,032 3,301 28,333 Gross Profit 5,817 4,476 10,293 9,840 13,326 23,076 Expense Stock Based Compensation — — — — - - Selling and Marketing 77,905 22,460 100,365 97,812 150,881 248,693 Payroll and Related expenses 60,274 28,531 88,805 53,947 54,864 108,811 Depreciation Expense 5,289 5,259 10,548 1,391 1,391 2,782 General and Admin Expenses 114,072 96,731 210,803 55,801 95,864 151,665 Total Expense 257,540 152,981 410,521 208,951 303,000 511,951 Net Loss from Operations $ (251,723 ) $ (148,505 ) $ (400,228 ) $ (199,111 ) $ (289,764 ) $ (488,875 ) cDistro Inc. STATEMENT OF OPERATIONS THREE AND SIX MONTHS ENDED JUNE 30, 2022 AND 2021 For the Three Months Ended 6 Months Ended For the Three Months Ended 6 Months Ended March 31, 2022 June 30, 2022 June 30, 2022 March 31, 2021 June 30, 2021 June 30, 2021 Revenues $ 526,908 $ 226,009 $ 752,917 $ - $ 343 $ 343 Cost of Goods Sold 503,860 32,650 536,510 - - - Gross Profit 23,048 193,359 216,407 343 343 Expense Stock Based Compensation — — — — - - Selling and Marketing 35 2,800 2,835 - - - Payroll and Related expenses 54,000 70,000 124,000 - - - Depreciation and amortization Expense 45,762 45,848 91,610 - - - General and Admin Expenses 50,824 36,308 87,132 - 288 288 Total Expense 150,621 154,956 305,577 - 288 288 Net Income (Loss) from Operations $ (127,573 ) $ 38,403 $ (89,170 ) $ - $ 55 $ 55
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 condensed 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 June 30, 2022 and 2021, the Company has no
Recent Accounting Pronouncements	Recent Accounting Pronouncements
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)” (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU is part of the FASB’s simplification initiative which aims to reduce unnecessary complexity in GAAP. The ASU’s amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2020-06 will have on its financial statements.
Recently Issued Accounting Pronouncements Adopted	Recently Issued Accounting Pronouncements Adopted
Accounting for Income Taxes	Accounting for Income Taxes Simplifying the Accounting for Income Taxes (Topic 740) Equity Securities, Equity-method Investments and Certain Derivative s Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)-Clarifying the Interactions between Topic 321, Topic 323, and Topic 815

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Schedule of intangible assets	Schedule of intangible assets June 30, 2022 December 31, 2021 Trademarks (estimated 5-year life) $ 500,000 $ 500,000 Licenses (estimated 10-year life) 600,000 600,000 Customer Relationships (estimated 5-year life) 100,000 100,000 Intangible assets, gross 1,200,000 1,200,000 Accumulated amortization (180,000 ) (90,000 ) Intangible assets, net $ 1,020,000 $ 1,110,000
Schedule of Operation statement	Schedule of Operation statement For the Three Months Ended 6 Months Ended For the Three Months Ended 6 Months Ended March 31, 2022 June 30, 2022 June 30, 2022 March 31, 2021 June 30, 2021 June 30, 2021 Revenues $ 11,914 $ 10,119 $ 22,033 $ 34,872 $ 16,537 $ 51,409 Cost of Goods Sold 6,097 5,642 11,739 25,032 3,301 28,333 Gross Profit 5,817 4,476 10,293 9,840 13,326 23,076 Expense Stock Based Compensation — — — — - - Selling and Marketing 77,905 22,460 100,365 97,812 150,881 248,693 Payroll and Related expenses 60,274 28,531 88,805 53,947 54,864 108,811 Depreciation Expense 5,289 5,259 10,548 1,391 1,391 2,782 General and Admin Expenses 114,072 96,731 210,803 55,801 95,864 151,665 Total Expense 257,540 152,981 410,521 208,951 303,000 511,951 Net Loss from Operations $ (251,723 ) $ (148,505 ) $ (400,228 ) $ (199,111 ) $ (289,764 ) $ (488,875 ) cDistro Inc. STATEMENT OF OPERATIONS THREE AND SIX MONTHS ENDED JUNE 30, 2022 AND 2021 For the Three Months Ended 6 Months Ended For the Three Months Ended 6 Months Ended March 31, 2022 June 30, 2022 June 30, 2022 March 31, 2021 June 30, 2021 June 30, 2021 Revenues $ 526,908 $ 226,009 $ 752,917 $ - $ 343 $ 343 Cost of Goods Sold 503,860 32,650 536,510 - - - Gross Profit 23,048 193,359 216,407 343 343 Expense Stock Based Compensation — — — — - - Selling and Marketing 35 2,800 2,835 - - - Payroll and Related expenses 54,000 70,000 124,000 - - - Depreciation and amortization Expense 45,762 45,848 91,610 - - - General and Admin Expenses 50,824 36,308 87,132 - 288 288 Total Expense 150,621 154,956 305,577 - 288 288 Net Income (Loss) from Operations $ (127,573 ) $ 38,403 $ (89,170 ) $ - $ 55 $ 55

PROPERTY, MACHINERY AND EQUIP_2

PROPERTY, MACHINERY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment June 30, 2022 December 31, 2021 Computer equipment $ 31,855 $ 30,155 Furniture and fixtures 14,327 13,278 Machinery 104,102 104,102 Subtotal 150,284 147,535 Less: accumulated depreciation (38,106 ) (25,947 ) Property, machinery and equipment, net $ 112,178 $ 121,588

INVESTMENTS (Tables)

INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 2022
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 C'Distro 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 Investments made during quarter ended 03-31-22 (26,458 ) (26,458 ) - - - - - - - - - Balance 03-31-22 $ 2,300,899 ($ 5,087,279 ) $ 926,086 $ 650,000 $ 2,975,174 $ 90,923 $ 30,898 $ 693,915 $ 200 $ 2,020,982 $ 0 Investments made during quarter ended 06-30-22 20,976 - - - - $ 20,976 - - - - - Balance 06-30-22 $ 2,321,875 ($ 5,087,279 ) $ 926,086 $ 650,000 $ 2,975,174 $ 111,899 $ 30,898 $ 693,915 $ 200 $ 2,020,982 $ 0

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Schedule of convertible notes payable	Schedule of convertible notes payable June 30, December 31, 2022 2021 Lender (Unaudited) (Audited) Convertible note payable – Labrys $ — $ 99,975 Convertible note payable – FF Global Opportunities fund — 243,750 Convertible note payable - Crown Bridge Partners — 35,000 Convertible note payable – Beach Labs 458,334 583,333 Convertible note payable - GS Capital Partners LLC 70,000 82,000 Convertible note payable – Pinnacle Consulting Services, Inc. 30,000 30,000 Convertible note payable – Geneva Roth — 97,939 Convertible note payable – Dutchess Capital 110,000 60,709 Convertible note payable – Coventry 68,572 100,000 Convertible note payable - GW Holdings 45,000 120,750 Convertible note payable – Sixth Street Lending 56,444 60,737 Convertible note payable – Fourth Man LLC 60,000 — Convertible note payable – 1800 Diagonal Lending LLC 137,037 — Convertible note payable – Mast Hill Fund 550,000 — Convertible note payable - St. George 4,048,878 3,914,878 Total 5,589,265 5,429,071 Less debt discounts (1,055,819 ) (1,659,622 ) Net 4,533,446 3,769,449 Less current portion (4,533,446 ) (3,769,449 ) Long term portion $ — $ —

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
Schedule of stock warrant activity	Schedule of stock warrant activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2021 145,302,385 $ 0.0033 2.80 $ 70,200 Granted 200,000,000 0.0004 5.00 — Cancelled/Expired (87,516,667 ) 0.0004 1.65 — Increase due to reset provision — — — — Exercised — — — — Outstanding at June 30, 2022 257,785,718 $ 0.002 4.68 $ — Exercisable at June 30, 2022 257,785,718 $ 0.002 4.68 $ —

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	6 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of summary of changes in fair value of derivative liabilities	Schedule of summary of changes in fair value of derivative liabilities Debt Derivative Balance, January 1, 2022 $ 749,756 Increase resulting from initial issuance of additional convertible notes payable recorded as debt discount 79,952 Increase resulting from initial issuances of additional convertible notes payable recorded as day one loss 22,558 Decreases resulting from conversion or payoff of convertible notes payable (233,069 ) Decreases resulting from payoff of convertible notes payable (87,934 ) Loss due to change in fair value included in earnings 157,001 Balance, June 30, 2022 $ 688,264

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative)	1 Months Ended
	Oct. 31, 2009
Sparrowtech, Inc. [Member]
Noncash or Part Noncash Acquisitions [Line Items]
Merger description of Sparrowtech, Inc	In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Cash Provided by (Used in) Operating Activities	$ 1,635,541	$ 1,841,640

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 1,200,000	$ 1,200,000
Accumulated amortization	(180,000)	(90,000)
Intangible assets, net	1,020,000	1,110,000
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	500,000	500,000
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	600,000	600,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 100,000	$ 100,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021
Revenues	$ 258,628		$ 16,880		$ 819,949	$ 51,810
Cost of Goods Sold	38,599		3,301		548,861	28,481
Gross Profit	220,029		13,579		271,088	23,329
Expense
Stock Based Compensation	161,000		139,000		170,000	158,900
Selling and Marketing	96,094		155,212		177,467	262,761
Payroll and Related expenses	260,211		132,257		537,124	270,402
General and Admin Expenses	574,774		611,970		1,043,291	1,137,652
Total Expense	1,103,188		1,039,701		1,990,041	1,832,368
Hemp S M A R T [Member]
Revenues	10,119	$ 11,914	16,537	$ 34,872	22,033	51,409
Cost of Goods Sold	5,642	6,097	3,301	25,032	11,739	28,333
Gross Profit	4,476	5,817	13,326	9,840	10,293	23,076
Expense
Stock Based Compensation
Selling and Marketing	22,460	77,905	150,881	97,812	100,365	248,693
Payroll and Related expenses	28,531	60,274	54,864	53,947	88,805	108,811
Depreciation and amortization Expense	5,259	5,289	1,391	1,391	10,548	2,782
General and Admin Expenses	96,731	114,072	95,864	55,801	210,803	151,665
Total Expense	152,981	257,540	303,000	208,951	410,521	511,951
Net Income (Loss) from Operations	(148,505)	(251,723)	(289,764)	(199,111)	(400,228)	(488,875)
Distro Business Segment [Member]
Revenues	226,009	526,908	343		752,917	343
Cost of Goods Sold	32,650	503,860			536,510
Gross Profit	193,359	23,048	343		216,407	343
Expense
Stock Based Compensation
Selling and Marketing	2,800	35			2,835
Payroll and Related expenses	70,000	54,000			124,000
Depreciation and amortization Expense	45,848	45,762			91,610
General and Admin Expenses	36,308	50,824	288		87,132	288
Total Expense	154,956	150,621	288		305,577	288
Net Income (Loss) from Operations	$ 38,403	$ (127,573)	$ 55		$ (89,170)	$ 55

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Reportable revenues	$ 0		$ 0	$ 0
Allowance for doubtful accounts	$ 3,267		3,267
Estimatied useful lives	3 years
Advertising Expense	$ 96,938	$ 168,780
Unrecognized tax benefits	$ 0		$ 0
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation calculation method	straight-line method
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

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative)	6 Months Ended
	Jun. 30, 2022 USD ($)
Other Commitments [Line Items]
Lease term	1 year
Lease Agreements [Member]
Other Commitments [Line Items]
Monthly rent	$ 2,349

PROPERTY, MACHINERY AND EQUIP_3

PROPERTY, MACHINERY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 150,284	$ 147,535
Less accumulated depreciation	(38,106)	(25,947)
Property and equipment, net	112,178	121,588
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	31,855	30,155
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	14,327	13,278
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 104,102	$ 104,102

PROPERTY, MACHINERY AND EQUIP_4

PROPERTY, MACHINERY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Estimated useful lives	3 years
Depreciation expense	$ 12,158	$ 2,653

INVESTMENTS (Details)

INVESTMENTS (Details) - USD ($)	3 Months Ended														6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	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	Jun. 30, 2022	Jun. 30, 2021
Net Investment Income [Line Items]
Quarter 12-31-19 equity method Income (Loss)					$ (394,194)											$ (394,194)
Unrealized gains on trading securities - quarter ended 03-31-19					(115,997)										6,086	504,137
Impairment of investment in 2019	2,020,982
Balance @06-30-22	115,000														115,000
Investment [Member]
Net Investment Income [Line Items]
Balance @03-31-22	2,300,899	$ 2,327,357	$ 2,301,099	$ 2,232,899	2,202,001	$ 1,552,001	$ 1,343,915	$ 693,915	$ 693,915	$ 693,915	$ 3,090,511	$ 3,044,174	$ 0	$ 0	2,327,357	1,552,001
Investments made during quarter ended 06-30-22	20,976	(26,458)	5,087,079	68,200	30,898				0	0	129,812	186,263	3,073,588	0
Quarter 12-31-19 equity method Income (Loss)											(102,944)	139,926	29,414	0
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 @06-30-22	2,321,875	2,300,899	2,327,357	2,301,099	2,232,899	2,202,001	1,552,001	1,343,915	693,915	693,915	693,915	3,090,511	3,044,174	0	2,321,875	2,232,899
Investment [Member] | Consolidated Eliminations [Member]
Net Investment Income [Line Items]
Balance @03-31-22	5,087,279	5,060,821	0	0	0	0	0	0	0	0	0	0	0	0	5,060,821	0
Investments made during quarter ended 06-30-22		(26,458)
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - 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 @06-30-22	5,087,279	5,087,279	5,060,821	0	0	0	0	0	0	0	0	0	0	0	5,087,279	0
Investment [Member] | Cannabis Global [Member]
Net Investment Income [Line Items]
Balance @03-31-22	926,086	926,086	926,086	858,086	858,086	858,086	650,000	0	0	0	0	0	0	0	926,086	858,086
Investments made during quarter ended 06-30-22				68,000
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - 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 @06-30-22	926,086	926,086	926,086	926,086	858,086	858,086	858,086	650,000	0	0	0	0	0	0	926,086	858,086
Investment [Member] | E C O X [Member]
Net Investment Income [Line Items]
Balance @03-31-22	650,000	650,000	650,000	650,000	650,000	0	0	0	0	0	0	0	0	0	650,000	0
Investments made during quarter ended 06-30-22
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - 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 @06-30-22	650,000	650,000	650,000	650,000	650,000	650,000	0	0	0	0	0	0	0	0	650,000	650,000
Investment [Member] | Cdistro [Member]
Net Investment Income [Line Items]
Balance @03-31-22	2,975,174	2,975,174	0	0	0	0	0	0	0	0	0	0	0	0	2,975,174	0
Investments made during quarter ended 06-30-22			2,975,174
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - 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 @06-30-22	2,975,174	2,975,174	2,975,174	0	0	0	0	0	0	0	0	0	0	0	2,975,174	0
Investment [Member] | Hempsmart Brazil [Member]
Net Investment Income [Line Items]
Balance @03-31-22	90,923	90,923	0	0	0	0	0	0	0	0	0	0	0	0	90,923	0
Investments made during quarter ended 06-30-22	20,976		90,923
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - 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 @06-30-22	111,899	90,923	90,923	0	0	0	0	0	0	0	0	0	0	0	111,899	0
Investment [Member] | Lynwood J V [Member]
Net Investment Income [Line Items]
Balance @03-31-22	30,898	30,898	30,898	30,898	0	0	0	0	0	0	0	0	0	0	30,898	0
Investments made during quarter ended 06-30-22					30,898
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - 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 @06-30-22	30,898	30,898	30,898	30,898	30,898	0	0	0	0	0	0	0	0	0	30,898	30,898
Investment [Member] | Natural Plant Extract [Member]
Net Investment Income [Line Items]
Balance @03-31-22	693,915	693,915	693,915	693,915	693,915	693,915	693,915	693,915	693,915	693,915	2,898,722	2,993,709	0	0	693,915	693,915
Investments made during quarter ended 06-30-22													3,000,000
Quarter 12-31-19 equity method Income (Loss)											(23,865)	94,987	6,291
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - quarter ended 06-30-20
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 @06-30-22	693,915	693,915	693,915	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
Investment [Member] | Salinas Ventures [Member]
Net Investment Income [Line Items]
Balance @03-31-22	200	200	200	0	0	0	0	0	0	0	0	0	0	0	200	0
Investments made during quarter ended 06-30-22				200
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - 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 @06-30-22	200	200	200	200	0	0	0	0	0	0	0	0	0	0	200	0
Investment [Member] | V B F Brands [Member]
Net Investment Income [Line Items]
Balance @03-31-22	2,020,982	2,020,982	0	0	0	0	0	0	0	0	0	0	0	0	2,020,982	0
Investments made during quarter ended 06-30-22			2,020,982
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - 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 @06-30-22	2,020,982	2,020,982	2,020,982	0	0	0	0	0	0	0	0	0	0	0	2,020,982	0
Investment [Member] | Vivabuds [Member]
Net Investment Income [Line Items]
Balance @03-31-22	0	0	0	0	0	0	0	0	0	0	191,789	50,465	0	0	0	0
Investments made during quarter ended 06-30-22											129,812	186,263	73,588
Quarter 12-31-19 equity method Income (Loss)											(79,079)	44,939	23,123
Unrealized gains on trading securities - quarter ended 03-31-19
Sales of of trading securities - quarter ended 06-30-20
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 @06-30-22	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 191,789	$ 50,465	$ 0	$ 0	$ 0

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

May 12, 2021

Feb. 03, 2020

Nov. 09, 2017

Nov. 07, 2017

Feb. 24, 2021

Jun. 30, 2022

Mar. 31, 2018

Jun. 30, 2021

Jun. 30, 2018

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2021

Sep. 30, 2021

Feb. 26, 2021

Sep. 30, 2020

Apr. 15, 2019

Aug. 10, 2018

Feb. 13, 2018

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

$ 37,673

$ 11,043

$ 285,986

Investment

$ 115,000

Common stock, par value

$ 0

$ 0

Common stock value

$ 100,489,308

$ 96,730,659

Price per share

$ 0.0004

Subscriiptions payable

$ 752,961

$ 989,594

Loss on Equity Investment

$ 394,194

Original issuance price

$ 0.0155

Loss on fair value

$ 2,020,982

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

Hempsmart Brazil [Member]

Capital Units, Net Amount

$ 50,000

Capital Lease Obligations, Current

$ 100,000

Cannabis Global Inc [Member]

Investment in company

$ 250,000

Shares issued

650,000,000

Common stock issued shares

7,222,222

E C O X [Member]

Common stock, par value

$ 0.001

Additional shares

64,621,893

Additional value

$ 394,194

Subscriiptions payable

$ 394,194

Closing price

$ 0.0155

Number of shares issued

41,935,484

Shares outstanding

4,179,073,945

Natural Plant Extract [Member]

Agreed to pay

$ 85,000

Debt instrument principal amount

$ 56,085

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

Sale to aggregate sale value

$ 80,000

Maximum [Member] | Natural Plant Extract [Member]

Interest rate

20%

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

Sale to aggregate sale value

$ 20,000

Minimum [Member] | Natural Plant Extract [Member]

Interest rate

5%

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

NOTES PAYABLE, RELATED PARTY (D

NOTES PAYABLE, RELATED PARTY (Details Narrative) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Notes Payable Related Party
Notes payable, related parties	$ 20,000	$ 20,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Total	$ 5,589,265	$ 5,429,071
Less debt discounts	(1,055,819)	(1,659,622)
Net	4,533,446	3,769,449
Less current portion	(4,533,446)	(3,769,449)
Long term portion
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 Crown Bridge Partners [Member]
Short-Term Debt [Line Items]
Total		35,000
Convertible Note Payable Beach Labs [Member]
Short-Term Debt [Line Items]
Total	458,334	583,333
Convertible Note Payable G S Capital Partners L L C [Member]
Short-Term Debt [Line Items]
Total	70,000	82,000
Convertible Note Payable Pinnacle Consulting Services Inc [Member]
Short-Term Debt [Line Items]
Total	30,000	30,000
Convertible Note Payable Geneva Roth [Member]
Short-Term Debt [Line Items]
Total		97,939
Convertible Note Payable Dutchess Capital Partners [Member]
Short-Term Debt [Line Items]
Total	110,000	60,709
Convertible Notes Payable Coventry [Member]
Short-Term Debt [Line Items]
Total	68,572	100,000
Convertible Note Payable - GW Holdings [Member]
Short-Term Debt [Line Items]
Total	45,000	120,750
Convertible Notes Payable Sixth Street Lending [Member]
Short-Term Debt [Line Items]
Total	56,444	60,737
Convertible Notes Payable Fourth Man L L C [Member]
Short-Term Debt [Line Items]
Total	60,000
Convertible Notes Payable Diagonal Lending L L C [Member]
Short-Term Debt [Line Items]
Total	137,037
Convertible Notes Payable Mast Hill Fund [Member]
Short-Term Debt [Line Items]
Total	550,000
Convertible Notes Payable - St George [Member]
Short-Term Debt [Line Items]
Total	$ 4,048,878	$ 3,914,878

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)				1 Months Ended									3 Months Ended		6 Months Ended
	May 05, 2022	Jan. 10, 2022	Oct. 06, 2021	Jun. 30, 2022	May 18, 2022	Jan. 31, 2022	Dec. 29, 2021	Nov. 16, 2021	Jul. 31, 2021	Jul. 28, 2021	Jun. 30, 2021	May 25, 2021	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Jun. 30, 2021	May 31, 2022	Feb. 28, 2022	Dec. 31, 2021	Dec. 27, 2021	Nov. 24, 2021	Aug. 31, 2021	Feb. 26, 2021	Sep. 30, 2020	Jan. 06, 2020	Dec. 31, 2019
Extinguishment of Debt [Line Items]
Amortization of debt discounts															$ 1,370,366	$ 744,783
Net proceeds from convertible promissory notes															1,250,664	1,508,250
Debt discount				$ 1,055,819									$ 1,055,819		1,055,819				$ 1,659,622
Conversion price																				$ 0.006
Repayment of convertible note payable															$ 87,934
Fair value
Sale of Stock, Price Per Share				$ 0.0004									$ 0.0004		$ 0.0004
Income (Loss) from Equity Method Investments																394,194
Subscriptions payable				$ 752,961									$ 752,961		$ 752,961				989,594
Convertible Promissory Notes [Member] | Interest Expense [Member]
Extinguishment of Debt [Line Items]
Amortization of debt discounts															1,370,366	744,783
Mast Hill Fund [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value																	$ 550,000
Convertible promissory note interest rate																	12%
Convertible promissory note original issue discount																	$ 55,000
Net proceeds from convertible promissory notes															39,700
Debt instrument over funding amount				455,300									455,300		455,300
Warrants to purchase				200,000,000									200,000,000		200,000,000
Debt discount				391,835									391,835		$ 391,835
Shares percentage															4.99%
Convertible Note Payable Mast Hill Fund [Member]
Extinguishment of Debt [Line Items]
Convertible notes payable				550,000									550,000		$ 550,000
Accrued interest				7,486									7,486		7,486
Convertible Note Payable Labrys [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value											$ 537,500					$ 537,500
Convertible promissory note interest rate											12%					12%
Convertible promissory note original issue discount											$ 53,750					$ 53,750
Net proceeds from convertible promissory notes															33,750
Debt instrument over funding amount				450,000									450,000		450,000
Debt discount				533,526									533,526		533,526
Convertible notes payable				0									0		0				99,975
Accrued interest				0									0		0
Labrys [Member]
Extinguishment of Debt [Line Items]
Warrants to purchase				76,349,431									76,349,431		$ 76,349,431
Shares percentage															4.99%
Crown Bridge Partners [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value																										$ 225,000
Convertible promissory note interest rate																										10%
Convertible promissory note original issue discount																										$ 22,500
Debt discount				88,674									88,674		$ 88,674
Shares percentage															4.99%
Convertible notes payable				0									0		$ 0				35,000
Repayment of principal amount													50,000
Convertible Note Payable G S Capital Partners L L C [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note interest rate						10%												8%				10%
Convertible promissory note original issue discount						$ 10,000												$ 20,000				$ 7,000
Debt discount				25,086									25,086		25,086
Convertible notes payable				70,000		105,000							70,000		70,000			$ 70,000	82,000			$ 82,000
Accrued interest				$ 2,302									$ 2,302		2,302
Repayment of principal amount															$ 105,000
Conversion price				$ 0.001									$ 0.001		$ 0.001			$ 0.0008
Principal amount															$ 82,000
Convertible Note Payable G S Capital Partners L L C [Member] | Warrant [Member]
Extinguishment of Debt [Line Items]
Purchase of warrants																						5,000,000
Debt discount																						$ 18,086
Secured Convertible Promissory Note [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note interest rate			8%
Convertible promissory note original issue discount			$ 574,916
Convertible notes payable				$ 4,048,878									$ 4,048,878		4,048,878				3,914,878
Accrued interest				$ 248,341									$ 248,341		248,341
Principal amount															$ 325,000
Debt Conversion, Original Debt, Amount			3,492,378
Cash proceeds			1,100,000
Legal fees			$ 10,000
Maturity date			Oct. 06, 2023
Bucktown Capital L L C [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note interest rate				8%									8%		8%
Convertible promissory note original issue discount				$ 7,500									$ 7,500		$ 7,500
Robert L. Hymers III [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note interest rate																				12.50%
Debt discount																				$ 5,000
Convertible notes payable				5,000									5,000		5,000					$ 30,000
Convertible Notes Payable Robert L Hymers I I I [Member]
Extinguishment of Debt [Line Items]
Convertible notes payable				30,000									30,000		30,000				30,000
Accrued interest				$ 948									$ 948		$ 948
G W Holdings Group [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value																									$ 57,750
Convertible Note Payable G W Holdings Group [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note interest rate				10%									10%		10%
Convertible promissory note original issue discount				$ 5,250									$ 5,250		$ 5,250
Convertible notes payable				0									0		0				120,750
Accrued interest				0									0		0
Repayment of principal amount															45,000
Principal amount															75,750
Cash				27,068									27,068		$ 27,068
Convertible Note Payable January Two Thousand Twenty [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value														$ 75,750
Converted into shares															100,248,801
Accrued interest															$ 4,449
Beach Labs [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value																					$ 625,000
Convertible promissory note interest rate																					10%
Debt discount				625,000									625,000		625,000
Convertible notes payable				458,334									458,334		458,334				583,333
Accrued interest				43,502									43,502		43,502
Repayment of convertible note payable															125,000
Sixth Street Lending [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value								$ 60,737
Net proceeds from convertible promissory notes								10,738
Debt instrument over funding amount								50,000
Convertible notes payable				56,444									56,444		56,444				60,737
Accrued interest				9,558									9,558		9,558
Repayment of principal amount															48,043
Interest charge								$ 7,896
Convertible Note Payable Sixth Street Lending [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value		$ 43,750
Convertible promissory note interest rate		8%
Net proceeds from convertible promissory notes		$ 3,750
Debt instrument over funding amount		$ 40,000
Coventry [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value							$ 100,000
Net proceeds from convertible promissory notes							20,000
Debt instrument over funding amount							80,000
Convertible notes payable				68,572									68,572		68,572				100,000
Accrued interest				10,000									10,000		10,000
Repayment of principal amount															31,428
Debt discount						$ 13,000
Interest charge							$ 10,000
Number of shares issued						10,000,000
Convertiblenotepayable Firstfire [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value									$ 268,750
Convertible promissory note interest rate									12%
Net proceeds from convertible promissory notes									$ 200,963
Warrants to purchase				38,174,715									38,174,715		38,174,715
Debt discount				245,851									245,851		$ 245,851
Shares percentage															4.99%
Convertible notes payable				0									0		$ 0				243,750
Accrued interest				0									0		0
Repayment of principal amount															60,000
Principal amount															183,750
Dutchess Capital Growth Fund L P [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value	$ 110,000											$ 135,000
Convertible promissory note interest rate	10%											8%
Net proceeds from convertible promissory notes	$ 10,000											$ 13,750
Debt instrument over funding amount	$ 100,000											$ 121,250
Debt discount				135,000									135,000		135,000
Convertible notes payable				110,000									110,000		110,000				60,709
Accrued interest				11,000									11,000		11,000
Repayment of principal amount															46,407
Principal amount															14,302
Cash				28,594									28,594		28,594
Number of shares issued	87,500
Fair value	$ 61,250
Geneva Roth Holdings [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value										$ 169,125
Convertible promissory note interest rate										10%
Net proceeds from convertible promissory notes										$ 13,750
Debt instrument over funding amount										$ 153,750
Debt discount				67,253									67,253		67,253
Convertible notes payable				0									0		0				97,939
Accrued interest				0									0		0
Principal amount															97,939
Fourth Man L L C [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value						$ 60,000
Convertible promissory note interest rate						12%
Net proceeds from convertible promissory notes						$ 6,240
Debt instrument over funding amount						$ 47,760
Debt discount				42,240									42,240		42,240
Convertible notes payable				60,000									60,000		60,000
Accrued interest				9,020									9,020		9,020
Conversion price						$ 0.0006
Convertible Note Payablec Fourth Man L L C [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note original issue discount						$ 6,000
Convertible Note Payable 1800 Diagonal Lending L L C [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value					$ 137,037
Convertible promissory note original issue discount					18,433
Net proceeds from convertible promissory notes					3,750
Debt instrument over funding amount					$ 100,000
Convertible notes payable				56,444									56,444		56,444				$ 60,738
Accrued interest				9,558									9,558		9,558
Money Well Group [Member]
Extinguishment of Debt [Line Items]
Convertible promissory note face value				89,940									89,940		89,940
Convertible promissory note original issue discount				35,940									35,940		35,940
Debt instrument over funding amount				54,000									54,000		54,000
Debt discount				35,940									$ 35,940		$ 35,940
Money Wall Group [Member]
Extinguishment of Debt [Line Items]
Payments				$ 1,285
Subscriptions Payable [Member]
Extinguishment of Debt [Line Items]
Common stock equal in value																								$ 650,000
Subscriptions Payable [Member] | E C O X [Member]
Extinguishment of Debt [Line Items]
Common stock equal in value																							$ 650,000
Sale of Stock, Price Per Share																							$ 0.06
Subscription agreement amount											329,572					329,572
Income (Loss) from Equity Method Investments																$ 391,194
Shares issued				41,935,484									41,935,484		41,935,484
Bucktown Capital L L C [Member]
Extinguishment of Debt [Line Items]
Net proceeds from convertible promissory notes				$ 50,000							535,000
Debt Conversion, Original Debt, Amount				57,500							$ 567,500
Interest expense														$ 135,000
Common Stock [Member]
Extinguishment of Debt [Line Items]
Common stock issued in settlement of convertible notes payable and accrued interest, shares															1,303,931,600	810,689,880
Number of shares issued															2,660,000,000	632,597,599
Number of shares issued																400,000,000
Fair value
Common Stock [Member] | Convertible Note Payable G S Capital Partners L L C [Member]
Extinguishment of Debt [Line Items]
Accrued interest				46,112									$ 46,112		$ 46,112
Converted into shares														216,820,755
Common Stock [Member] | Convertible Note Payable G W Holdings Group [Member]
Extinguishment of Debt [Line Items]
Accrued interest				4,449									4,449		4,449
Common Stock [Member] | Convertiblenotepayable Firstfire [Member]
Extinguishment of Debt [Line Items]
Accrued interest				32,250									32,250		32,250
Common Stock [Member] | Dutchess Capital Growth Fund L P [Member]
Extinguishment of Debt [Line Items]
Accrued interest				$ 815									$ 815		$ 815
Common Stock [Member] | Settlement For Convertible Notes [Member]
Extinguishment of Debt [Line Items]
Common stock issued in settlement of convertible notes payable and accrued interest, shares															1,303,931,600
Warrant [Member] | Crown Bridge Partners [Member]
Extinguishment of Debt [Line Items]
Number of shares issued															519,230
Exercise price				$ 0.26									$ 0.26		$ 0.26

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Equity [Abstract]
Outstanding at Beginning of Period	145,302,385
Weighted average exercise price outstanding at beginning of period	$ 0.0033
Weighted average remaining contractual term	4 years 8 months 4 days	2 years 9 months 18 days
Aggregate interinsic value outstanding at beginning of Period	$ 70,200
Granted	200,000,000
Weighted average exercise price granted	$ 0.0004
Weighted average remaining contractual term granted	5 years
Aggregate interinsic value granted
Cancelled/Expired	(87,516,667)
Weighted average exercise price cancelled/expired	$ 0.0004
Weighted average remaining contractual term cancelled/expired	1 year 7 months 24 days
Aggregate interinsic value cancelled expired
Increase due to reset provision
Weighted average exercise price increase due to reset provision
Aggregate interinsic value increase due to reset provision
Exercised
Weighted average exercise price exercised
Aggregate intrinsic value exercised
Outstanding at End of Period	257,785,718	145,302,385
Weighted average exercise price outstanding at ending period	$ 0.002	$ 0.0033
Aggregate interinsic value outstanding ending of period		$ 70,200
Exercisable at End of Period	257,785,718
Weighted average exercise price exercisable at end of period	$ 0.002
Weighted average remaining contractual term	4 years 8 months 4 days
Aggregate intrinsic exercisable at end of Period

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Aug. 22, 2022	Dec. 31, 2021
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
Common Stock, Shares Authorized	32,000,000,000			32,000,000,000
Common Stock, Par or Stated Value Per Share	$ 0			$ 0
Common Stock, Shares, Outstanding	12,380,532,543			7,122,806,264
Common stock, shares issued	12,380,532,543			7,122,806,264
Convertible notes payable	$ 4,533,446			$ 3,769,449
Derivative liabilities	233,069
Deffered financing cost	248,796
Treasury stock	60,000
Aggregate value of debt
Common stock issued for contigent consideration	500,000
Stock Issued During Period, Value, New Issues	$ 1,066,010	$ 1,358,767
Stock price	$ 0.0004
Warrants [Member]
Class of Stock [Line Items]
Aggregate value of debt	$ 152,587
Common Stock [Member]
Class of Stock [Line Items]
Issuance of shares		400,000,000
Common stock issued for contigent consideration, shares	$ 717,866,439
Number of shares issued	2,660,000,000	632,597,599
Stock Issued During Period, Value, New Issues	$ 1,066,010	$ 1,358,767
Subscriptions Payable [Member]
Class of Stock [Line Items]
Number of shares issued	180,486,830
Stock Issued During Period, Value, New Issues	$ 234,633
Subsequent Event [Member]
Class of Stock [Line Items]
Common Stock, Shares, Outstanding			13,316,028,930
Common stock, shares issued			13,316,028,930
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 outstanding	10,000,000	10,000,000		10,000,000
Preferred stock, shares issued	10,000,000			10,000,000
Preferred Stock, Voting Rights	100 votes
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 outstanding	2,000,000			2,000,000
Preferred stock, shares issued	2,000,000			2,000,000
Preferred Stock, Voting Rights	1,000 votes
Common Stock [Member]
Class of Stock [Line Items]
Common Stock, Shares Authorized	32,000,000,000			10,000,000,000
Common Stock, No Par Value	$ 0
Common Stock, Par or Stated Value Per Share				$ 0.001
Number of shares cancelled	30,000,000
Common Stock One [Member]
Class of Stock [Line Items]
Issuance of shares	122,256,410
Sale of common stock, value	$ 152,000
Common Stock Two [Member]
Class of Stock [Line Items]
Issuance of shares	1,303,931,600
Sale of common stock, value	$ 108,777
Convertible notes payable	$ 780,777
Common Stock Three [Member]
Class of Stock [Line Items]
Sale of stock	2,660,000,000
Aggregate value of stock	$ 1,066,010
Common Stock Four [Member]
Class of Stock [Line Items]
Issuance of shares	303,185,000
Deffered financing cost	$ 248,796

FAIR VALUE MEASUREMENT (Details

FAIR VALUE MEASUREMENT (Details)	6 Months Ended
	Jun. 30, 2022 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning	$ 749,756
Balance at end	688,264
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	749,756
Increase resulting from initial issuance of additional convertible notes payable recorded as debt discount	79,952
Increase resulting from initial issuances of additional convertible notes payable recorded as day one loss	22,558
Decreases resulting from conversion or payoff of convertible notes payable	(233,069)
Decreases resulting from payoff of convertible notes payable	(87,934)
Loss due to change in fair value included in earnings	157,001
Balance at end	$ 688,264

FAIR VALUE MEASUREMENT (Detai_2

FAIR VALUE MEASUREMENT (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments	$ 0	$ 0
Derivative liabilities	$ 233,069
Dividend yield	0%
Expected volatility minimum	171.74%
Expected volatility maximum	199.29%
Weighted average risk-free interest rate minimum	2.51%
Weighted average risk-free interest rate maximum	2.99%
Common stock price	$ 0.000004
Fair value of derivative liabilities	$ 69,067
Convertible notes payable	157,001
Repayments of convertible notes	87,934
Recognized loss	$ 22,558
Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Expected life maximum	6 months
Conversion prices	$ 0.00033
Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Expected life maximum	4 years
Conversion prices	$ 0.00006
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 688,264	$ 749,756

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Related Party Transactions [Abstract]
Due to officers	$ 0		$ 0		$ 0
Accrued compensation	121,111		121,111		$ 42,925
Related party sales	$ 0	$ 0	$ 0	$ 0