Marijuana Company of America (MCOA) 10-K 17 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Apr. 17, 2018	Jun. 30, 2017
Document And Entity Information
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	1,078,799
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 42,786,158
Entity Common Stock, Shares Outstanding	2,103,464,006	2,139,307,875
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash	$ 249,831	$ 147,486
Accounts receivable, net	4,862	9,124
Inventory	163,720	83,475
Total current assets	418,413	240,085
Property and equipment, net	13,568
Other assets:
Investments	695,477
Security deposit	2,500
Total assets	1,129,958	240,085
Current liabilities:
Accounts payable	306,561	324,889
Accrued compensation		32,710
Accrued interest	40,155	4,800
Debt obligation of Joint venture	1,500,000
Notes payable, related party	542,573	7,487
Convertible notes payable, net of debt discount of $924,340	394,555
Warrant liability	5,859,635
Derivative liability	1,934,097
Total current liabilities	10,577,576	369,886
Long term debt:
Convertible notes payable, net of debt discount of $308,280	172,856
Derivative liability	697,278
Total long term debt	870,134
Total liabilities	11,447,710	369,886
Stockholders' deficit:
Preferred stock, $0.001 par value, 50,000,000 shares authorized; Class A preferred stock, $0.001 par value, 10,000,000 shares designated, 10,000,000 shares issued and outstanding as of December 31, 2017 and 2016	10,000	10,000
Common stock, $0.001 par value; 5,000,000,000 shares authorized; 2,103,464,006 and 1,620,996,998 shares issued and outstanding as of December 31, 2017 and 2016, respectively	2,103,464	1,620,996
Additional paid in capital	30,456,888	7,685,387
Accumulated deficit	(42,888,104)	(9,446,184)
Total stockholders' deficit	(10,317,752)	(129,801)
Total liabilities and stockholders' deficit	1,129,958	240,085
Class A Preferred Stock [Member]
Stockholders' deficit:
Preferred stock, $0.001 par value, 50,000,000 shares authorized; Class A preferred stock, $0.001 par value, 10,000,000 shares designated, 10,000,000 shares issued and outstanding as of December 31, 2017 and 2016	10,000	10,000
Total stockholders' deficit	10,000	10,000
Total liabilities and stockholders' deficit	$ 10,000	$ 10,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Convertible note payable, net of debt discount - current	$ 924,340
Convertible note payable, net of debt discount - non current	$ 308,280
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	2,103,464,006	1,620,996,998
Common stock, shares outstanding	2,103,464,006	1,620,996,998
Class A Preferred Stock [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

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
REVENUES:
Sales	$ 26,830	$ 8,729
Cost of sales	14,294	2,815
Gross Profit	12,536	5,914
OPERATING EXPENSES:
Selling, general and administrative expenses	21,272,758	4,744,382
Impairment of joint venture	2,292,500
Depreciation	2,576
Total operating expenses	23,567,834	4,744,382
Net loss from operations	(23,555,298)	(4,738,468)
OTHER INCOME (EXPENSES):
Interest expense, net	(5,842,802)	(530,411)
Loss on equity investment	(61,298)
(Loss) gain on change in fair value of derivative liabilities	(4,329,743)	14,208
Gain (loss) on settlement of debt	347,221	(147,785)
Total other income (expense)	(9,886,622)	(663,988)
Net loss before income taxes	(33,441,920)	(5,402,456)
Income taxes (benefit)
NET LOSS	$ (33,441,920)	$ (5,402,456)
Loss per common share, basic and diluted	$ (0.017)	$ (0.004)
Weighted average number of common shares outstanding, basic and diluted	1,929,424,081	1,286,547,260

Consolidated Statement Of Stock

Consolidated Statement Of Stockholders' Deficit - USD ($)	Class A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance preferred stock, shares at Dec. 31, 2015	10,000,000
Balance common stock, shares at Dec. 31, 2015		1,111,299,628
Balance, value at Dec. 31, 2015	$ 10,000	$ 1,111,299	$ 2,540,656	$ (4,043,728)	$ (381,773)
Common stock issued for services rendered, shares		91,333,333
Common stock issued for services rendered, value		$ 91,333	1,127,546		1,218,879
Sale of common stock, shares		69,623,874
Sale of common stock, value		$ 69,624	279,876		349,500
Common stock issued in settlement of related party notes payable, shares		414,240,163
Common stock issued in settlement of related party notes payable, value		$ 414,240	381,921		796,161
Cancellation of previously issued common stock, shares		(65,500,000)
Cancellation of previously issued common stock, value		$ (65,500)	65,500
Beneficial conversion feature in connection with convertible notes payable			361,138		361,138
Stock based compensation			2,928,750		2,928,750
Common stock issued in connection with joint venture, value
Common stock issued in settlement of convertible notes payable, value
Net loss				(5,402,456)	$ (5,402,456)
Balance preferred stock , shares at Dec. 31, 2016	10,000,000
Balance common stock, shares at Dec. 31, 2016		1,620,996,998			1,620,996,998
Balance, value at Dec. 31, 2016	$ 10,000	$ 1,620,996	7,685,387	(9,446,184)	$ (129,801)
Common stock issued for services rendered, shares		344,033,333
Common stock issued for services rendered, value		$ 344,033	18,724,550		19,068,583
Sale of common stock, shares		8,166,667
Sale of common stock, value		$ 8,167	76,833		85,000
Common stock issued in settlement of related party notes payable, shares		62,721,553
Common stock issued in settlement of related party notes payable, value		$ 62,722	553,373		616,095
Replacement of previously canceled common shares, shares		20,000,000
Replacement of previously canceled common shares, value		$ 20,000	(20,000)
Stock based compensation			810,750		810,750
Common stock issued in connection with joint venture, shares		15,000,000
Common stock issued in connection with joint venture, value		$ 15,000	373,500		388,500
Common stock issued in settlement of convertible notes payable, shares		3,000,000
Common stock issued in settlement of convertible notes payable, value		$ 3,000	81,000		84,000
Common stock issued for accrued officer compensation, shares		29,545,455
Common stock issued for accrued officer compensation, value		$ 29,546	(29,546)
Reclassification of derivative liabilities			2,201,041		2,201,041
Net loss				(33,441,920)	$ (33,441,920)
Balance preferred stock , shares at Dec. 31, 2017	10,000,000
Balance common stock, shares at Dec. 31, 2017		2,103,464,006			2,103,464,006
Balance, value at Dec. 31, 2017	$ 10,000	$ 2,103,464	$ 30,456,888	$ (42,888,104)	$ (10,317,752)

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (33,441,920)	$ (5,402,456)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	2,576
Amortization of debt discount	1,042,999	401,138
Non cash interest	1,343,933	114,911
Impairment of investment in joint venture	2,292,500
Loss (gain) on change in fair value of derivative liabilities	(4,329,743)	14,208
Fair value of liability warrants issued as inducement fee	3,407,900
Stock based compensation	19,879,333	4,147,629
Notes payable issued in settlement of accrued compensation and expenses incurred	599,390	357,500
(Gain) loss on settlement of debt	347,221	(147,785)
Loss on equity investment	(61,298)
Changes in operating assets and liabilities:
Accounts receivable	(4,262)	9,124
Inventory	80,245	83,475
Security deposit	(2,500)
Accounts payable	22,419	65,576
Accrued compensation	(10,210)	32,710
Net cash used in operating activities	(895,743)	(242,014)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of investments	1,160,775
Purchase of property and equipment	16,144
Net cash used in investing activities	(1,176,919)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of notes payable	1,576,500	40,000
Proceeds from issuance of notes payable, related party	513,507
Proceeds from sale of common stock	85,000	349,500
Net cash provided by financing activities	2,175,007	389,500
Net (decrease) increase in cash	102,345	147,486
Cash-beginning of period	147,486
Cash-end of period	249,831	147,486
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid
Taxes paid
Non cash financing activities:
Beneficial conversion feature related to convertible notes payable		361,138
Common stock issued in settlement of related party notes payable	616,095	796,161
Common stock issued in settlement of convertible notes payable	84,000
Fair value of liability warrants canceled in settlement of debt	279,999
Common stock issued in connection with joint venture	$ 388,500

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies	NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the presentation of the accompanying financial statements follows: Basis and business presentation Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc, a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART brand. 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. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., Hempsmart Limited and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, Revenue Recognition (“ASC 605-10”) which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash. Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2017 and 2016, allowance for doubtful accounts was $-0-. Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs. Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2017, there were outstanding stock options to purchase 1,000,000,000 shares of common stock, 750,000,000 shares of which were vested. (See Note 10) Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2017 and 2016 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: 2017 2016 Convertible notes payable 46,108,713 — Options to purchase common stock 1,000,000,000 1,000,000,000 Warrants to purchase common stock 99,953,846 — Restricted stock units 10,000,000 10,000,000 Total 1,156,062,559 1,010,000,000 Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 3 to5 years. Investments The Company follows Accounting Standards Codification subtopic 321-10, Investments-Equity Securities (“ASC 321-10) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes (See Note 4). Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company's own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus any available shares are allocated first to contracts with the most recent inception dates. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2017 and 2016. 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 $77,552 and $44,688 for the year ended December 31, 2017 and 2016, respectively; as advertising costs. Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2017, and 2016, the Company has not recorded any unrecognized tax benefits. Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 ("ASC 280-10") establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment. Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows. Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements. Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Going Concern And Management's

Going Concern And Management's Liquidity Plans	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern and Management's Liquidity Plans	NOTE 2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements during year ended December 31, 2017, the Company incurred net losses of $33,441,920 and used cash in operations of $895,743. These factors among others may indicate that the Company will be unable to continue as a going concern for a reasonable period of time. The Company's primary source of operating funds in 2017 and 2016 has been from revenue generated from proceeds from the sale of common stock and the issuance of convertible and other debt. The Company has experienced net losses from operations since inception, but expects these conditions to improve in 2017 and beyond as it develops its business model. The Company has stockholders' deficiencies at December 31, 2017 and requires additional financing to fund future operations. The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding sources. There can be no assurance that the Company’s financing efforts will result in profitable operations or the resolution of the Company’s liquidity problems. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

Property And Equipment

Property And Equipment	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2017 and 2016 is summarized as follows: 2017 2016 Computer equipment $ 11,004 $ — Furniture and fixtures 5,140 — Subtotal 16,144 — Less accumulated depreciation (2,576 ) — Property and equipment, net $ 13,568 $ — Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 years. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Depreciation expense was $2,576 and $0 for the year ended December 31, 2017 and 2016.

Investments

Investments	12 Months Ended
	Dec. 31, 2017
Investments, All Other Investments [Abstract]
Investments	NOTE 4 – INVESTMENTS MoneyTrac On March 13, 2017, the Company entered into a stock purchase agreement to acquire up to 15,000,000 common shares of MoneyTrac Technology, Inc., a corporation organized and operating under the laws of the state of California, for a total purchase price of $250,000 representing approximately 15% ownership at the time of the agreement. As of December 31, 2017, the Company had acquired 15,000,000 common shares for $250,000 representing approximately 19.8% ownership. In connection with the investment, Donald Steinberg, the Company’s President and Chief Executive Officer and Director, was appointed as a board member to MoneyTrac. The Company accounts for its investment in MoneyTrac Technology, Inc. at estimated market fair value. The Company has elected to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes since the equity security does not have a readily determinable fair value. BV-MCOA Management, LLC The standalone unaudited financial statements of the BV- MCOA Management LLC Joint Venture for the year ended December 31, 2017 and December 31, 2016 were as follows: 2017 2016 Cash $ 187,312.40 $ — Notes Receivable 79,811 $ — Fixed Assets 161,175 $ — Land 274,000 $ — Total Assets $ 702,298.23 $ — Accounts Payable 4,365 $ — Total Liabilities $ 4,364.55 $ — Equity 697,934 $ — Total Assets and Liabilities $ 702,298.23 $ — On March 16, 2017, the Company entered into a Joint Venture Agreement (“Agreement”) with Bougainville Ventures, Inc., a corporation organized under the laws of Canada to engage in the development and promotion of products in the legalized marijuana industry in the state of Washington under the name of BV-MCOA Management LLC. Ownership and voting control is divided on a 49.5% basis with neither party having effective control. On November 6, 2017, the Company amended a material definitive agreement not made in the ordinary course of its business. The parties to the agreement are the Company and Bougainville Ventures, Inc. (“Bougainville”). On March 16, 2017, the Company and Bougainville previously entered into a Joint Venture Agreement (“Agreement”). The Agreement required the Company to raise funds for the Joint Venture Project in the amount of not less than one million dollars ($1,000,000). Pursuant to Section 12.9 of the Agreement, the Company and Bougainville entered into a written amendment of the Agreement which changed the Company’s funding obligation from one million dollars ($1,000,000) to eight hundred thousand dollars ($800,000), and separately required the Company to issue to Bougainville or its designee fifteen million (15,000,000) shares of its restricted common stock pursuant to the Reg. D exemption from registration pursuant to the 1933 Securities and Exchange Act. The total investment of $345,477 is comprised of a 49.5% ownership of BV-MCOA Management LLC and is accounted for using the equity method of accounting. The Company’s 50% income earned by BV-MCOA Management LLC will recorded as other income/expense in the Company’s Statement of Operations in the appropriate periods. The Company’s 50% loss incurred by the Company’s interest was $50,523 and $0 for the years ended December 31, 2017 and 2016 and was recorded as other income/expense in the Company’s Statement of Operations in the appropriate periods. A $792,500 impairment write down was recorded against this investment for the year ended December 31, 2017 to reflect the Company’s percentage of ownership of the net book value of the investment. Benihemp On June 16, 2017, the Company entered into a Loan Agreement (“Agreement”) with Conveniant Hemp Mart, LLC (“Benihemp”), a limited liability company formed and operating under the laws of the State of Wyoming. Pursuant to the Agreement, Benihemp executed a promissory note for a principal loan amount of $50,000, accruing interest at the rate of 4% per annum and payable in one year, subject to one-time six-month repayment extension. The Agreement also provided that the Company shall have the option to waive repayment of the note and pay Benihemp an additional $50,000 payment in exchange for a 25% membership interest in Benihemp’s limited liability company. GateC Research, Inc. On March 17, 2017, the Company and GateC Research, Inc. (“GateC”) entered into a Joint Venture Agreement (“Agreement”) whereby the Company committed to raise up to one and one-half million dollars ($1,500,000) over a six-month period, with a minimum commitment of five hundred thousand ($500,000 USD) within a three (3) month period; and, information establishing brands and systems for the representation of marijuana related products and derivatives comprised of management, marketing and various proprietary methodologies, including but not limited to its affiliate marketing program, directly tailored to the marijuana industry. GateC agreed to contribute its management and control services and systems related to marijuana grow operations in Adelanto County, California, and its permit to grow marijuana in an approved zone in Adelanto, California. GateC did not own a physical site for its operation in Adelanto County, California, and GateC’s permit to grow marijuana did not contain a conditional use permit. On or about November 28, 2017, GateC and the Registrant orally agreed to a suspension of the Registrant’s funding commitment, pending the finalization of California State regulations governing the growth, cultivation and distribution of marijuana. On March 19, 2018, subsequent to these financial statements, the Company terminated a material definitive agreement not made in the ordinary course of its business. The parties to the agreement are the Company and GateC. With the exception of the entry into a Recession and Mutual Release Agreement terminating the material definitive agreement, no material relationship exists between the Registrant, or any of the Registrant’s affiliates or control persons on the one hand, and GateC, and any of its affiliates or control persons on the other hand. In connection with the agreement dated November 28, 2017, the Company recorded a debt obligation of $1,500,000 to the Joint Venture and a corresponding impairment charge of $1,500,000 relating the Agreement dated March 17, 2017. Global Hemp Group JV On August 31, 2017, the Company entered into a Joint Venture Agreement (“Agreement”) with Global Hemp Group, Inc., a Canadian corporation (“Global Hemp Group”). The Company will assist Global Hemp Group in developing commercial hemp production in New Brunswick, Canada. In the first year of the Agreement, the Company will share the costs of the ongoing hemp trial in New Brunswick; provide its expertise in developing hemp cultivation going forward; and, be granted a right of first refusal as Global Hemp Group’s primary off-taker of any raw materials produced from the project. The Company’s joint venture partner, Global Hemp Group, also partnered with Collège Communautaire du Nouveau Brunswick (CCNB) in Bathurst, New Brunswick, to assist in conducting research with the hemp trials. The trials are taking place on the Acadian peninsula of New Brunswick, and the initial trials to establish commercial cultivation pursuant to the Agreement are expected to be completed in 2018. The Company’s costs incurred by the Company’s interest was $10,775 and $0 for the years ended December 31, 2017 and 2016 and was recorded as other income/expense in the Company’s Statement of Operations in the appropriate periods.

Accounts Payable

Accounts Payable	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Accounts Payable	NOTE 5 – ACCOUNTS PAYABLE During the years ended December 31, 2017 and 2016, the Company settled outstanding payables with vendors. In connection with the settlement, the Company recorded a gain of $4,822 and $7,442 for the years ended December 31, 2017 and 2016, respectively.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Notes Payable	NOTE 6 – NOTES PAYABLE Purchase agreement CBD Global, Inc. On July 12, 2016, the Company entered into a payment agreement with CBD Global, Inc. for the supply of raw materials used in the sale of the Company’s product for an aggregate amount of $15,000. Under the terms of the payment agreement, the Company and the vendor agreed to payments, net 30 days from delivery, 75% cash and 25% of the Company’s common stock at a fixed conversion rate of $0.00335. In accordance ASC 470-20, Debt (“ASC 470-20”), the Company recognized an embedded beneficial conversion feature present in the note. The Company allocated a portion of the proceeds equal to the intrinsic value of that feature to additional paid-in capital. The Company recognized and measured an aggregate of $3,638 of the proceeds, which is equal to the intrinsic value of the embedded beneficial conversion feature, to additional paid-in capital and a discount against the note. The debt discount attributed to the beneficial conversion feature was charged to current period operations as interest expense.

Notes Payable, Related Party

Notes Payable, Related Party	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Notes Payable, Related Party	NOTE 7 – NOTES PAYABLE, RELATED PARTY As of December 31, 2017 and 2016, the Company’s officers and directors have provided advances and incurred expenses on behalf of the Company. The issued notes are unsecured, due on demand and bear 5% interest for 2017 notes and non-interest bearing for 2016 notes. Convertible promissory notes On June 30, 2017, the Company issued 5% convertible promissory notes for an aggregate of $614,347 due June 30, 2018 for consideration of $585,092, after original interest discount (“OID”) of $29,255; unsecured. The notes are convertible, at any time, into shares of the Company’s common stock at 50% of the lowest reported sales price of the Company’s common stock for 15 trading days prior to the request to convert. In addition, the notes contain certain reset provisions should the Company issue subsequent equity linked instruments. The Company has identified the embedded derivatives related to the above described notes. These embedded derivatives included certain conversion features and reset provisions. 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. At June 30, 2017, the Company determined the aggregate fair value of $1,317,555 of embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 449.09%, (3) weighted average risk-free interest rate of 1.24%, (4) expected life of 1.00 years, and (5) estimated fair value of the Company's common stock from $0.0205 per share. The determined fair value of the debt derivatives of $1,317,555 was charged as a debt discount up to the net proceeds of the notes with the remainder of $732,463 charged to current period operations as non-cash interest expense. During the year ended December 31, 2017, the Company issued an aggregate of 62,721,553 shares of its common stock in settlement of the issued notes payable and accrued interest. For the year ended December 31, 2017, the Company recorded amortization of debt discounts of $585,092 as a charge to interest expense.

Convertible Note Payable

Convertible Note Payable	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Convertible Note Payable	NOTE 8 – CONVERTIBLE NOTE PAYABLE Convertible notes payable are comprised of the following: 2017 2016 Convertible note payable-DTTO- due April 30, 2018 $ 111,111 $ — Convertible notes payable-St George-last due April 27, 2019 1,688,920 — Total 1,800,031 — Less debt discounts (1,232,620 ) — Net 567,411 — Less current portion (394,555 ) — Long term portion $ 172,856 $ — Convertible debenture-Guillermo Haro On October 13, 2016, the Company issued a convertible debenture for $40,000, due January 13, 2017, bearing interest of 12% per annum due upon conversion and is unsecured. The debenture is convertible, at any time, into shares of the Company’s common stock at the published last three closing prices for the Company prior to the date of conversion. The Company has identified the embedded derivatives related to the above described debenture. These embedded derivatives included certain conversion 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 Notes and to fair value as of each subsequent reporting date. At the funding dates of the debenture, the Company determined the aggregate fair value of $154,910 of embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 482.68%, (3) weighted average risk-free interest rate of 0.30%, (4) expected life of 0.25 years, and (5) estimated fair value of the Company's common stock from $0.0155 per share. The determined fair value of the debt derivatives of $154,910 was charged as a debt discount up to the net proceeds of the note with the remainder of $114,910 charged to 2016 operations as non-cash interest expense. On December 30, 2016, the Company issued 3,440,860 shares of its common stock in settlement of the outstanding debenture and accrued interest. In connection with the settlement, the Company recorded a loss on settlement of debt of $95,955 representing the fair value of common shares issued at conversion in excess of the terms of the note. Convertible note payable-DTTO Effective March 30, 2017, the Company issued a 6.5% convertible promissory note for an aggregate of $2,777,778 due April 30, 2018 for consideration of $2,500,000, after original interest discount (“OID”) of $277,778; unsecured. On June 30, 2017, the Company had received net proceeds of $99,965 under the note. Gross face amount was $111,111, after additions for pro rate portion of OID and other related costs. The note is convertible, at any time, into shares of the Company’s common stock at $0.03 per share unless on the day prior to the lender’s request to convert, the closing price is less than $0.05 per share, then the conversion price shall be 60% of the average three lowest days closing prices for 20 trading days prior to the request to convert. At the funding date of the note, the Company determined the aggregate fair value of $221,406 of embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 470.85%, (3) weighted average risk-free interest rate of 1.02%, (4) expected life of 1.08 years, and (5) estimated fair value of the Company's common stock from $0.0604 per share. The determined fair value of the debt derivatives of $221,406 was charged as a debt discount up to the net proceeds of the note with the remainder of $121,441 charged to operations as non-cash interest expense. Convertible note payable-Tangiers Global LLC On July 31, 2017, the Company issued a 10% fixed convertible promissory note for an aggregate of $250,000 due February 28, 2018. The Company had received net proceeds of $76,500 under the note. Gross face amount was $85,000, after additions for pro rate portion of OID and other related costs. The note is convertible, at any time, into shares of the Company’s common stock at $0.0125 per share. As an investment incentive, the Company issued 10,000,000 5 year cashless warrants, exercisable at $.025. At the funding date of the note, the Company determined the aggregate fair value of $374,100 of embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 448.42% to 448.47%, (3) weighted average risk-free interest rate of 1.13% to 1.15%, (4) expected life of 0.58 to .59 years, and (5) estimated fair value of the Company's common stock from $0.0375 to $0.0376 per share. The determined fair value of the debt derivatives of $374,100 was charged as a debt discount up to the net proceeds of the note with the remainder of $234,100 charged to operations as non-cash interest expense. Additionally, date of issuance, the Company determined the aggregate fair value of $375,000 of the issued warrant. The fair value of the warrant was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 448.47%, (3) weighted average risk-free interest rate of 1.84%, (4) expected life of 5.00 years, and (5) estimated fair value of the Company's common stock from $0.0375 per share. The determined fair value of the issued warrant of $375,000 was charged as an inducement cost and charged to operations as non-cash interest expense. On October 10, 2017, the Company entered into a “Settlement and Mutual Release of All Claims Agreement” (“Agreement”) with Tangiers Global, LLC (“Tangiers”) terminating the Company’s previously announced material definitive agreement with Tangiers reported on Form 8-K on July 31, 2017. The Agreement terminated an Investment Agreement between the Company and Tangiers, wherein Tangiers previously agreed to invest up to five million dollars ($5,000,000) to purchase the Company’s Common Stock, par value $0.001 per share, based upon an exemption from registration provided under Section 4(a)(2) of the 1933 Securities Act, and Section 506 of Regulation D promulgated thereunder. Further, the Agreement, terminated a Registration Rights Agreement entered into between the Company and Tangiers, which was an inducement to Tangiers to execute and deliver the Investment Agreement, whereby the Company agreed to provide certain registration rights under the Securities Act of 1933, as amended, and the rules and regulations thereunder, and applicable state securities laws, with respect to the shares of Common Stock issuable for Tangiers’s investment pursuant to the Investment Agreement. Further, the Agreement settled two outstanding fixed convertible promissory notes the Company executed in favor of Tangiers: one in the amount of two hundred and fifty thousand dollars ($250,000.00), of which Tangiers had advanced eighty-five thousand dollars ($85,000) to the Company, with total principal and interest due in the amount of ninety-three thousand, five hundred dollars ($93,500); and one in the amount of fifty thousand dollars ($50,000), with total principal and interest due in the amount of fifty-five thousand dollars ($55,000). In addition, previously issued warrants to acquire 10,000,000 shares of the Company’s common stock were returned and canceled. The Agreement further provided that in order to affect a prepayment of the fixed convertible promissory note in the amount of two hundred and fifty thousand dollars ($250,000), the Company agreed to pay a prepayment penalty of eighteen thousand, five hundred dollars ($18,500), resulting in a total payable on this note in the amount of one hundred and twelve thousand, two hundred dollars ($112,200). The Company agreed to settle the notes by paying Tangiers one hundred and sixty-seven thousand, two hundred dollars ($167,200) and issuing Tangiers three million shares of the Company’s restricted common stock. The Company and Tangiers agreed to mutual releases of all claims. On October 10, 2017, the Company issued 3,000,000 shares of common stock and paid $167,200 in full settlement of the outstanding Tangiers notes recognizing a gain on settlement of debt of $342,399. The gain was determined by the fair value of the common shares obligated at the time of settlement of 11,200,000 less the 3,000,000 issued to settle, net with cash paid plus the fair value of the canceled liability warrants. Convertible notes payable-St. George Investments Effective July 3, 2017, the Company issued a secured convertible promissory note in aggregate of $752,500 to St. George Investments LLC (“St George”). The promissory note is bears interest at 10% per annum, is due upon maturity sixteen months after purchase price date and includes an original issue discount (“OID”) of $67,500. In addition, the Company agreed to pay $10,000 for legal, accounting and other transaction costs of the lender. The promissory note was funded in five tranches of $422,500, $27,500, $167,200 and $107,800; net of OID and transaction costs. As an investment incentive, the Company issued 33,653,846, 5 year cashless warrants, exercisable at $.04 with certain reset provisions. Forbearance agreement On August 4, 2017, the Company entered into a forbearance agreement with St. George Investments LLC, due to the Company’s alleged breached of certain default provisions of the secured promissory note entered into with St. George on July 3, 2017. The alleged breach occurred due to the Company entering into an investment agreement with Tangiers on July 15, 2017 and issued a fixed convertible promissory note to Tangiers. Due to the alleged breach, St George has the right, among other things, to accelerate the maturity date of the note, increase interest from 10% to 22% and cause the balance of the outstanding promissory note to increase due to the application of the default provisions. St. George agreed to refrain and forbear from bringing any action to collect under the promissory note, including the interest rate increase and balance increase, with respect to the alleged default. As consideration of the forbearance, the Company agreed to accelerate the installment conversions from 1 year to 6 months and to add an additional OID of $112,875, which will be considered fully earned as of August 4, 2017, nonrefundable and to be included in the first tranche. The Company and St George ratified the outstanding balance, after the added OID and accrued interest, of $868,936 as of August 4, 2017. As of December 31, 2017, the Company had received aggregate net proceeds of $675,000 under the note. Gross face amount was $752,500, after additions for OID and other related costs. Effective November 1, 2017, the Company issued a secured convertible promissory note in aggregate of $601,420 to St George Investments LLC (“St George”). The promissory note is bears interest at 10% per annum, is due upon maturity sixteen months after purchase price date and includes an original issue discount (“OID”) of $59,220. The promissory note was funded on November 11, 2017 of $542,200; net of OID and transaction costs. As of December 31, 2017, the Company had received aggregate net proceeds of $542,200 under the note. Gross face amount was $601,420, after additions for OID and other related costs. Effective December 20, 2017, the Company issued a secured convertible promissory note in aggregate of $335,000 to St George Investments LLC (“St George”). The promissory note is bears interest at 10% per annum, is due upon maturity sixteen months after purchase price date and includes an original issue discount (“OID”) of $35,000. The promissory note was funded on December 27, 2017 of $542,200; net of OID and transaction costs. As an investment incentive, the Company issued 33,653,846, 5 year cashless warrants, exercisable at $.04 with certain reset provisions. As of December 31, 2017, the Company had received aggregate net proceeds of $300,000 under the note. Gross face amount was $335,000, after additions for OID and other related costs. The promissory notes are convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $35,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company. At the funding dates of the notes, the Company determined the aggregate fair value of $414,997 of embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 447.62% to 448.40%, (3) weighted average risk-free interest rate of 1.19% to 1.13%, (4) expected life of 1.33 years, and (5) estimated fair value of the Company's common stock from $0.0231 to $0.0355 per share. The determined fair value of the debt derivatives of $414,997 was charged as a debt discount up to the net proceeds of the note with the remainder of $809 charged to operations as non-cash interest expense. Additionally, date of issuance, the Company determined the aggregate fair value of $3,032,900 of the issued warrants. The fair value of the warrants were determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 436.55% to 448.94%, (3) weighted average risk-free interest rate of 1.93% to 2.15%, (4) expected life of 5.00 years, and (5) estimated fair value of the Company's common stock from $0.0205 to $0.0355 per share. The determined fair value of the issued warrants of $3,032,900 was charged as an inducement cost and charged to operations as non-cash interest expense. 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. At December 31, 2017, the Company determined the aggregate fair values of $1,934,097 and $5,859,635 of embedded derivatives and warrant liabilities, respectively. The fair values were determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 436.67%, (3) weighted average risk-free interest rate of 1.39% to 2.20%, (4) expected life of 0.33 to 4.96 years, and (5) estimated fair value of the Company's common stock from $0.0588 per share. For the year ended December 31, 2017, the Company recorded a loss on change in fair value of derivative liabilities of $4,329,743 and recorded amortization of debt discounts of $1,042,999 as a charge to interest expense, respectively.

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Derivative Liabilities	NOTE 9 – DERIVATIVE LIABILITIES As described in Notes 7 and 8, the Company issued convertible notes and warrants that contained conversion features and a reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to fair value as of each subsequent reporting date.

Stockholders' Deficit

Stockholders' Deficit	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Stockholders' Deficit	NOTE 10 – STOCKHOLDERS’ DEFICIT Preferred stock The Company is authorized to issue 50,000,000 shares of $0.001 par value preferred stock as of September 30, 2017 and December 31, 2016. As of December 31, 2017 and 2016, the Company has designated and issued 10,000,000 shares of Class A Preferred Stock. Each share of Class A Preferred Stock is entitled to 100 votes on all matters submitted to a vote to the stockholders of the Company, does not have conversion, dividend or distribution upon liquidation rights. Common stock The Company is authorized to issue 5,000,000,000 shares of $0.001 par value common stock as of December 31, 2017 and 2016. As of December 31, 2017 and 2016, the Company had 2,103,464,006 and 1,620,996,998 common shares issued and outstanding. In 2016, the Company issued an aggregate of 91,333,333 shares of its common stock for services rendered with an estimated fair value of $1,218,879. In 2016, the Company issued an aggregate of 409,674,303 shares of its common stock in settlement of related party notes payable in aggregate of $450,642. In 2016, the Company issued an aggregate of 4,565,860 shares of its common stock in settlement of notes payable and purchase agreements of $43,750. In 2016, the Company canceled and returned to treasury an aggregate of 65,500,000 shares of previously issued common stock. In 2016, the Company sold an aggregate of 69,623,874 shares of its common stock for net proceeds of $349,500. In December 2016, the Company’s board of directors approved bonuses to the officers of the Company of an aggregate of 25,000,000 shares. As such, the Company recorded stock based compensation of $2,025,000 based on the fair value at the date of grant. During the year ended December 31, 2017, the Company issued an aggregate of 344,033,333 shares of its common stock for services rendered with an estimated fair value of $19,068,583. During the year ended December 31, 2017, the Company issued an aggregate of 29,545,455 shares of its common stock for prior year officer stock-based compensation accrual. During the year ended December 31, 2017, the Company issued an aggregate of 20,000,000 shares of its common stock as replacement shares previously canceled in 2016 as part of settlement agreement. During the year ended December 31, 2017, the Company sold an aggregate of 8,166,667 shares of its common stock for net proceeds of $85,000. During the year ended December 31, 2017, the Company issued an aggregate of 62,721,553 shares of its common stock in settlement of $616,095 related party notes payable and accrued interest. During the year ended December 31, 2017, the Company issued 3,000,000 shares of its common stock in part settlement of $140,000 convertible notes payable, accrued interest and penalties. During the year ended December 31, 2017, the Company issued 15,000,000 shares of its common stock as part investment into Bougainville Ventures, Inc. Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from using the Company’s historical stock prices. Management determined this assumption to be a more accurate indicator of value. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla" options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the number of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period. The following table summarizes the stock option activity for the years ended December 31, 2017 and 2016: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2016 1,000,000,000 $ 0.005 9.77 $ 23,300,000 Granted — Forfeitures or expirations — Outstanding at December 31, 2016 1,000,000,000 $ 0.005 8.76 $ 76,000,000 Granted — Forfeitures or expirations — Outstanding at December 31, 2017 1,000,000,000 $ 0.005 7.76 53,800,000 Exercisable at September 30, 2017 750,000,000 $ 0.005 7.76 $ 40,350,000 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 $0.0588 as of December 31, 2017, which would have been received by the option holders had those option holders exercised their options as of that date. The following table presents information related to stock options at December 31, 2017: Options Outstanding Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ 0.005 1,000,000,000 7.76 750,000,000 As of December 31, 2017, stock-based compensation of $450,000 remains unamortized and is expected to be amortized over the weighted average remaining period of 0.75 years. The stock-based compensation expense related to option grants was $600,000 and $600,000 during the year ended December 31, 2017 and 2016, respectively. Warrants The following table summarizes the stock warrant activity for the two years ended December 31, 2017: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2016 — $ — $ — Granted — Forfeitures or expirations — Outstanding at December 31, 2016 — Granted 109,653,846 $ 0.039 5.00 $ 158,000 Forfeitures or expirations (10,000,000 ) $ 0.025 Outstanding at December 31, 2017 99,653,846 $ 0.04 4.81 $ 1,873,492 Exercisable at December 31, 2017 99,653,846 $ 0.04 4.81 $ 1,873,492 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 $0.0588 as of December 31, 2017, which would have been received by the option holders had those option holders exercised their options as of that date. The following table presents information related to warrants at December 31, 2017: Warrants Outstanding Warrants Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ 0.04 99,653,846 4.81 99,953,846 In connection with the issuance of convertible notes payable, the Company issued an aggregate of 109,653,846 warrants to purchase the Company’s common stock from $0.025 to $0.04, vesting immediately and expiring 5 years from the date of issuance. (See Note 8) Restricted Stock Units (“RSU”) The following table summarizes the restricted stock activity for the nine months ended September 30, 2017: Restricted shares units issued as of January 1, 2016 — Granted 10,000,000 Forfeited — Total Restricted Shares Issued at December 31, 2016 10,000,000 Granted — Forfeited — Total Restricted Shares Issued at December 31, 2017 10,000,000 Vested at December 31, 2017 — Unvested restricted shares as of December 31, 2017 10,000,000 In April 2016, the Company granted to Robert Cronin and Robert Peak an aggregate of 10,000,000 shares of restricted common stock each vesting two years from Anniversary. On November 3, 2016, Mr. Cronin and Mr. Peak each agreed to return to treasury all 20,000,000 shares to the Company, and the Company agreed to issue Mr. Cronin and Mr. Peak 2,500,000 restricted shares each. The fair value of the granted restricted stock units vested in 2017 and 2016 of $210,750 and $303,750 was recognized in operations as stock based compensation. As of December 31, 2017, stock-based compensation related to restricted stock awards of $73,500 remains unamortized and is expected to be amortized over the weighted average remaining period of 0.25 years.

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurement	NOTE 11 — FAIR VALUE MEASUREMENT The Company adopted the provisions of Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) on January 1, 2008. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. Upon adoption of ASC 825-10, there was no cumulative effect adjustment to beginning retained earnings and no impact on the financial statements. The carrying value of the Company’s cash and cash equivalents, accounts receivable, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of December 31, 2017 and 2016, the Company did not have any items that would be classified as level 1 or 2 disclosures. The Company recognizes its derivative liabilities as level 3 and values its derivatives using the methods discussed in note 6. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed in Notes 4 and 5 are that of volatility and market price of the underlying common stock of the Company. As of December 31, 2017 and 2016, the Company did not have any derivative instruments that were designated as hedges. The derivative and warrant liability as of December 31, 2017, in the amount of $2,631,375 and $6,447,631, respectively, have a level 3 classification. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the two years ended December 31, 2017: Warrant Liability Debt Derivative Balance, January 1, 2016 $ — $ — Initial fair value of debt derivative at note issuance — 154,911 Mark-to-market at December 31, 2016 — (14,208 ) Transfers out of Level 3 upon conversion or payoff of notes payable — (140,703 ) Balance, December 31, 2016 $ — $ — Total (gains) losses Initial fair value of debt derivative at note issuance 3,383,913 Initial fair value of warrant liability at issuance 3,407,900 Mark-to-market at December 31, 2017: 2,731,734 1,598,009 Transfers out of Level 3 upon conversion or payoff of notes payable or cancellation of warrant (279,999 ) (2,350,547 ) Balance, December 31, 2017 $ 5,859,635 $ 2,631,375 Net gain (loss) for the period included in earnings relating to the liabilities held during the period ended December 31, 2017 $ (2,731,734 ) $ (1,598,009 ) 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 December 31, 2017, the Company’s stock price increased significantly from initial valuations. As the stock price increases for each of the related derivative instruments, the value to the holder of the instrument generally increases. Stock price is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 12 — RELATED PARTY TRANSACTIONS The Company’s current officers and stockholders advanced funds to the Company for travel related and working capital purposes. As of December 31, 2017, and 2016, there were no related party advances outstanding. As of December 31, 2017, and 2016, accrued compensation due officers and executives included as accrued compensation was $0 and $32,710, respectively. In 2017 and 2016, the Company issued for accrued compensation and subsequently converted to common stock an aggregate of $195,000 and $357,500 notes payable. In 2016, the Company issued for incurred expenses and subsequently converted to common stock an aggregate of $93,142 convertible notes payable. In connection with the settlement, the Company incurred a $59,272 loss on settlement of debt At December 31, 2017 and 2016, there were an aggregate of $542,573 and $7,487 notes payable due to officers. The notes are at 5% per annum and non-interest bearing, respectively, and are due on demand. On August 31, 2017, the Company entered into a joint venture agreement with Global Hemp Group, Inc., a Canadian corporation. The Company’s Director, Charles Larsen, is the President, Director and shareholder of Global Hemp Group, Inc. The Company’s Director, President and Chief Executive Officer, Donald Steinberg, is a shareholder of Global Hemp Group, Inc. The Company’s Chief Financial Officer, Robert L. Hymers, III, is a shareholder of Global Hemp Group, Inc.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments And Contingencies	NOTE 13 — COMMITMENTS AND CONTINGENCIES Employment contracts Effective January 1, 2016, the Company entered into employment contracts with Donald Steinberg (Chief Executive Officer), Charles Larsen (Director) and Robert Hymers (Chief Financial Officer) for annual compensation of $180,000, $120,000 and $90,000, respectively. The contracts are for a one year term with automatic renewal. For each fiscal year, the officers are eligible to receive an annual bonus based on the sole and absolute discretion of the board of directors. In addition, during the employment term, the officers are eligible to participate in the Marijuana Company of America, Inc. Equity Incentive Plan, as determined by the board of board of directors and any fringe benefits and perquisites consistent with the practices of the Company and to the extent the Company provides similar benefits or perquisites (or both) to similarly situated executives of the Company during employment term. The employment contracts can be terminated by either the Company or the officer at any time for any reason with at least a 30-day notice. Should termination occur by the Company without cause and subject to certain limitations (as defined); the officer is entitled to one year base pay and target bonus for the year in which termination occurs, as a lump sum payment 30 days following termination. In addition, subject to the Marijuana Company of America, Inc. Equity Incentive Plan or any successor Plan, all previously granted and outstanding equity based compensation awards shall become fully vested and exercisable for their remaining terms (subject to limitations). Operating lease On June 16, 2017, the Company entered into a lease agreement, whereby the Company leased for office space in Escondido, California, commencing July 1, 2019 and expiring on June 30, 2019 at a base monthly lease rate of $1,234 per month. Future minimum lease payments under these three agreements are as follows: Year Ending December 31, 2018 $ 14,805 2019 7,403 $ 22,208 Litigation The Company is subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material adverse effect on its financial position, results of operations or liquidity. There was no outstanding litigation as of December 31, 2016 or 2015.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 14 – INCOME TAXES At December 31, 2017, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $42,888,104, expiring in the year 2037, that may be used to offset future taxable income, but could be limited under Section 382. The Company has provided a valuation reserve against the full amount of the net operating loss benefit, since in the opinion of management based upon the earnings history of the Company; it is more likely than not that the benefits will not be realized. Due to possible significant changes in the Company's ownership, the future use of its existing net operating losses may be limited. All or portion of the remaining valuation allowance may be reduced in future years based on an assessment of earnings sufficient to fully utilize these potential tax benefits. During the year ended December 31, 2017, the Company has increased the valuation allowance from $9,446,184 to $42,988,104. We have adopted the provisions of ASC 740-10-25, which provides recognition criteria and a related measurement model for uncertain tax positions taken or expected to be taken in income tax returns. ASC 740-10-25 requires that a position taken or expected to be taken in a tax return be recognized in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. Tax position that meet the more likely than not threshold is then measured using a probability weighted approach recognizing the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company had no tax positions relating to open income tax returns that were considered to be uncertain. We file income tax returns in the U.S. and in the state of California and Utah with varying statutes of limitations. The Company is required to file income tax returns in the U.S. Federal jurisdiction and in California. The Company is no longer subject to income tax examinations by tax authorities for tax years ending before December 31, 2013. The Company’s deferred taxes as of December 31, 2017 and 2016 consist of the following: 2017 2016 Non-Current deferred tax asset: Net operating loss carry-forwards $ 41,560,772 $ 9,446,184 Valuation allowance (41,560,772 ) (9,446,184 ) Net non-current deferred tax asset $ — $ —

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 15 – SUBSEQUENT EVENTS On March 19, 2018. GateC and the Company rescinded the joint venture agreement dated March 16, 2017 and concurrently released each other from any all any and all losses, claims, debts, liabilities, demands, obligations, promises, acts, omissions, agreements, costs and expenses, damages, injuries, suits, actions and causes of action, of whatever kind or nature, whether known or unknown, suspected or unsuspected, contingent or fixed, that they may have against each other and their Affiliates, arising out of the joint venture agreement. On April 14, 2018, Money Trac Technology, Inc. informed the Company that due to unregistered sales of its common stock, the Company’s interest in Money Trac was reduced to approximately 6%.

Significant Accounting Polici22

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis and business presentation	Basis and business presentation Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc, a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART brand. 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. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., Hempsmart Limited and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, Revenue Recognition (“ASC 605-10”) which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Cash	Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash.
Concentrations of Credit Risk	Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management.
Accounts Receivable	Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2017 and 2016, allowance for doubtful accounts was $-0-.
Inventories	Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs.
Cost of Sales	Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs.
Stock Based Compensation	Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2017, there were outstanding stock options to purchase 1,000,000,000 shares of common stock, 750,000,000 shares of which were vested. (See Note 10)
Net Loss Per Common Share, Basic and Diluted	Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2017 and 2016 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: 2017 2016 Convertible notes payable 46,108,713 — Options to purchase common stock 1,000,000,000 1,000,000,000 Warrants to purchase common stock 99,953,846 — Restricted stock units 10,000,000 10,000,000 Total 1,156,062,559 1,010,000,000
Property and Equipment	Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 3 to5 years.
Investments	Investments The Company follows Accounting Standards Codification subtopic 321-10, Investments-Equity Securities (“ASC 321-10) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes (See Note 4).
Derivative Financial Instruments	Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company's own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus any available shares are allocated first to contracts with the most recent inception dates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2017 and 2016. 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 $77,552 and $44,688 for the year ended December 31, 2017 and 2016, respectively; as advertising costs.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2017, and 2016, the Company has not recorded any unrecognized tax benefits.
Segment Information	Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 ("ASC 280-10") establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.
Adoption of Accounting Standards	Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements.
Subsequent Events	Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Summary Of Significant Accounting Policies Tables
Schedule of Computation of Basic and Diluted Net Loss Per Share	Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: 2017 2016 Convertible notes payable 46,108,713 — Options to purchase common stock 1,000,000,000 1,000,000,000 Warrants to purchase common stock 99,953,846 — Restricted stock units 10,000,000 10,000,000 Total 1,156,062,559 1,010,000,000

Property And Equipment (Tables)

Property And Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property And Equipment Tables
Schedule of Property and Equipment	Property and equipment as of December 31, 2017 and 2016 is summarized as follows: 2017 2016 Computer equipment $ 11,004 $ — Furniture and fixtures 5,140 — Subtotal 16,144 — Less accumulated depreciation (2,576 ) — Property and equipment, net $ 13,568 $ —

Convertible Note Payable (Table

Convertible Note Payable (Tables)	12 Months Ended
	Dec. 31, 2017
Convertible Note Payable Tables
Schedule of Convertible Notes Payable	Convertible notes payable are comprised of the following: 2017 2016 Convertible note payable-DTTO- due April 30, 2018 $ 111,111 $ — Convertible notes payable-St George-last due April 27, 2019 1,688,920 — Total 1,800,031 — Less debt discounts (1,232,620 ) — Net 567,411 — Less current portion (394,555 ) — Long term portion $ 172,856 $ —

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	12 Months Ended
	Dec. 31, 2017
Stockholders Deficit Tables
Summarizes the Stock Option Activity	The following table summarizes the stock option activity for the years ended December 31, 2017 and 2016: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2016 1,000,000,000 $ 0.005 9.77 $ 23,300,000 Granted — Forfeitures or expirations — Outstanding at December 31, 2016 1,000,000,000 $ 0.005 8.76 $ 76,000,000 Granted — Forfeitures or expirations — Outstanding at December 31, 2017 1,000,000,000 $ 0.005 7.76 53,800,000 Exercisable at September 30, 2017 750,000,000 $ 0.005 7.76 $ 40,350,000
Schedule of Options by Excerise Price Range	The following table presents information related to stock options at December 31, 2017: Options Outstanding Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ 0.005 1,000,000,000 7.76 750,000,000
Summarizes the Stock Warrant Activity	The following table summarizes the stock warrant activity for the two years ended December 31, 2017: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2016 — $ — $ — Granted — Forfeitures or expirations — Outstanding at December 31, 2016 — Granted 109,653,846 $ 0.039 5.00 $ 158,000 Forfeitures or expirations (10,000,000 ) $ 0.025 Outstanding at December 31, 2017 99,653,846 $ 0.04 4.81 $ 1,873,492 Exercisable at December 31, 2017 99,653,846 $ 0.04 4.81 $ 1,873,492
Schedule of Warrants by Excerise Price Range	The following table presents information related to warrants at December 31, 2017: Warrants Outstanding Warrants Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ 0.04 99,653,846 4.81 99,953,846
Summarizes the Restricted Stock Activity	The following table summarizes the restricted stock activity for the nine months ended September 30, 2017: Restricted shares units issued as of January 1, 2016 — Granted 10,000,000 Forfeited — Total Restricted Shares Issued at December 31, 2016 10,000,000 Granted — Forfeited — Total Restricted Shares Issued at December 31, 2017 10,000,000 Vested at December 31, 2017 — Unvested restricted shares as of December 31, 2017 10,000,000

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Measurement Tables
Summary of Changes in Fair Value of Derivative Liabilities	The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the two years ended December 31, 2017: Warrant Liability Debt Derivative Balance, January 1, 2016 $ — $ — Initial fair value of debt derivative at note issuance — 154,911 Mark-to-market at December 31, 2016 — (14,208 ) Transfers out of Level 3 upon conversion or payoff of notes payable — (140,703 ) Balance, December 31, 2016 $ — $ — Total (gains) losses Initial fair value of debt derivative at note issuance 3,383,913 Initial fair value of warrant liability at issuance 3,407,900 Mark-to-market at December 31, 2017: 2,731,734 1,598,009 Transfers out of Level 3 upon conversion or payoff of notes payable or cancellation of warrant (279,999 ) (2,350,547 ) Balance, December 31, 2017 $ 5,859,635 $ 2,631,375 Net gain (loss) for the period included in earnings relating to the liabilities held during the period ended December 31, 2017 $ (2,731,734 ) $ (1,598,009 )

Commitments And Contingencies (

Commitments And Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Tables
Schedule of Future Minimum Lease Payments	Future minimum lease payments under these three agreements are as follows: Year Ending December 31, 2018 $ 14,805 2019 7,403 $ 22,208

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes Tables
Schedule of Effective Rate Differs form Statutory Rate	The effective rate differs from the statutory rate of 3% due to the following:
Schedule of Deferred Tax Asset	The Company’s deferred taxes as of December 31, 2017 and 2016 consist of the following: 2017 2016 Non-Current deferred tax asset: Net operating loss carry-forwards $ 41,560,772 $ 9,446,184 Valuation allowance (41,560,772 ) (9,446,184 ) Net non-current deferred tax asset $ — $ —

Summary Of Significant Accoun30

Summary Of Significant Accounting Policies (Details) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		1,156,062,559	1,010,000,000
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		46,108,713
Options To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		1,000,000,000	1,000,000,000
Warrants To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		99,953,846
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	10,000,000

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 16,144
Less accumulated depreciation	2,576
Property and equipment, net	13,568
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	11,004
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,140

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Total	$ 1,800,031
Less debt discounts	1,232,620
Net	567,411
Less current portion	394,555
Long term portion	172,856
Convertible Note Payable-Ditto - Due April 30, 2018
Short-term Debt [Line Items]
Total	111,111
Convertible Notes Payable-St George - Last Due April 27, 2019 [Member]
Short-term Debt [Line Items]
Total	$ 1,688,920

Stockholders' Deficit (Summariz

Stockholders' Deficit (Summarizes The Stock Option Activity) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Shares
Outstanding at Beginning of Period	1,000,000,000	1,000,000,000
Granted
Forfeitures or expirations
Outstanding at End of Period	1,000,000,000	1,000,000,000
Exercisable at End of Period	750,000,000
Weighted-Average Exercise Price
Outstanding at Beginning of Period	$ 0.005	$ 0.005
Granted
Forfeitures or expirations
Outstanding at End of Period	0.005	$ 0.005
Exercisable at End of Period	$ 0.005
Weighted Average Remaining Contractual Term
Outstanding at Beginning of Period	8 years 9 months 4 days	9 years 9 months 7 days
Outstanding at End of Period	7 years 9 months 4 days	8 years 9 months 4 days
Exercisable at End of Period	7 years 9 months 4 days
Aggregate Intrinsic Value
Outstanding at Beginning of Period	$ 76,000,000	$ 23,300,000
Outstanding at End of Period	53,800,000	$ 76,000,000
Exercisable at End of Period	$ 40,350,000

Stockholders' Deficit (Schedule

Stockholders' Deficit (Schedule Of Options By Excerise Price Range) (Details) - Exercise Price Per Share $0.005 [Member]	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Options Outstanding
Exercise Price | $ / shares	$ 0.005
Number of Options	1,000,000,000
Options Exercisable
Weighted Average Remaining Life In Years	7 years 9 months 3 days
Exercisable Number of Options	750,000,000

Stockholders' Deficit (Summar35

Stockholders' Deficit (Summarizes The Stock Warrant Activity) (Details) - Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Shares
Outstanding at Beginning of Period
Granted	109,653,846
Forfeitures or expirations	(10,000,000)
Outstanding at End of Period	99,653,846
Exercisable at End of Period	99,653,846
Weighted Average Exercise Price
Outstanding at Beginning of Period
Granted	0.039
Forfeitures or expirations	0.025
Outstanding at End of Period	0.04
Exercisable at End of Period	$ 0.04
Weighted Average Remaining Contractual Term
Granted	5 years
Outstanding at End of Period	4 years 9 months 22 days
Exercisable at End of Period	4 years 9 months 22 days
Aggregate Intrinsic Value
Outstanding at Beginning of Period
Granted	$ 158,000
Outstanding at End of Period	1,873,492
Exercisable at End of Period	$ 1,873,492

Stockholders' Deficit (Schedu36

Stockholders' Deficit (Schedule Of Warrants By Excerise Price Range) (Details)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Options Outstanding
Exercise Price | $ / shares	$ 0.0588
Warrants [Member] | Exercise Price Per Share $0.04 [Member]
Options Outstanding
Exercise Price | $ / shares	$ 0.04
Number of Options | shares	99,653,846
Options Exercisable
Weighted Average Remaining Life In Years	4 years 9 months 22 days
Exercisable Number of Options | shares	99,953,846

Stockholders' Deficit (Summar37

Stockholders' Deficit (Summarizes The Restricted Stock Activity) (Details) - Restricted Stock Units [Member] - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Outstanding at Beginning of Period	10,000,000
Granted		10,000,000
Forfeited
Outstanding at End of Period	10,000,000	10,000,000
Vested at End of Period
Unvested restricted shares as of December 31, 2017	10,000,000

Fair Value Measurement (Details

Fair Value Measurement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, at Beginnig of Period
Total (gains) losses
Balance, December 31, 2017	1,934,097
Warrant Liability [Member] | Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, at Beginnig of Period
Total (gains) losses
Initial fair value of debt derivative at note issuance
Mark-to-market at End of Period	2,731,734
Transfers out of Level 3 upon conversion or payoff of notes payable	279,999
Balance, December 31, 2017	5,859,635
Initial fair value of warrant liability at issuance	3,407,900
Net gain for the period included in earnings relating to the liabilities held during the period ended December 31, 2017	(2,731,734)
Debt Derivative [Member] | Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, at Beginnig of Period
Total (gains) losses
Initial fair value of debt derivative at note issuance	3,383,913	154,911
Mark-to-market at End of Period	1,598,009	(14,208)
Transfers out of Level 3 upon conversion or payoff of notes payable	2,350,547	140,703
Balance, December 31, 2017	2,631,375
Net gain for the period included in earnings relating to the liabilities held during the period ended December 31, 2017	$ (1,598,009)

Commitments And Contingencies39

Commitments And Contingencies (Details) - Rent Payment [Member]	Dec. 31, 2017USD ($)
Year Ending December 31,
2,018	$ 14,805
2,019	7,403
Total	$ 22,208

Income Taxes (Schedule Of Defer

Income Taxes (Schedule Of Deferred Tax Asset (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Non-Current deferred tax asset:
Net operating loss carry-forwards	$ 42,888,104	$ 9,446,184
Valuation allowance	42,888,104	9,446,184
Net non-current deferred tax asset

Significant Accounting Polici41

Significant Accounting Policies (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2009	Dec. 31, 2017	Dec. 31, 2016
Allowance for doubtful accounts		$ 0	$ 0
Advertising cost		$ 77,552	$ 44,688
Property And Equipment [Member]
Depreciation calculation method		Straight-line method
Property And Equipment [Member] | Minimum [Member]
Estimatied useful lives		3 years
Property And Equipment [Member] | Maximum [Member]
Estimatied useful lives		5 years
Sparrowtech, Inc. [Member]
Merger description of Sparrowtech, Inc	In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties.

Investments (Narrative) (Detail

Investments (Narrative) (Details) - USD ($)	Nov. 28, 2017	Aug. 31, 2017	Jun. 16, 2017	Mar. 17, 2017	Mar. 16, 2017	Mar. 13, 2017	Dec. 31, 2017	Dec. 31, 2016	Nov. 06, 2017
Summary of Investment Holdings [Line Items]
Gain (loss) on equity investment							$ (61,298)
Impairment of investment in joint venture							$ 2,292,500
Loan Agreement With Convenient Hemp Mart, LLC (“Benihemp”) [Member]
Summary of Investment Holdings [Line Items]
Investment description			On June 16, 2017, the Company entered into a Loan Agreement (“Agreement”) with Conveniant Hemp Mart, LLC (“Benihemp”), a limited liability company formed and operating under the laws of the State of Wyoming. Pursuant to the Agreement, Benilhemp executed a promissory note for a principal loan amount of $50,000, accruing interest at the rate of 4% per annum and payable in one year, subject to one-time six-month repayment extension. The Agreement also provided that the Company shall have the option to waive repayment of the note and pay Benihemp an additional $50,000 payment in exchange for a 25% membership interest in Benihemp’s limited liability company.
Investment, value			$ 50,000
Investment interest rate			4.00%
Stock Purchase Agreement With MoneyTrac Technology, Inc., [Member]
Summary of Investment Holdings [Line Items]
Investment description						The Company entered into a stock purchase agreement to acquire up to 15,000,000 common shares of MoneyTrac Technology, Inc., a corporation organized and operating under the laws of the state of California, for a total purchase price of $250,000 representing approximately 15% ownership at the time of the agreement.
Investment, shares							15,000,000
Investment, value							$ 250,000
Percentage of investment ownership							19.80%
Joint Venture Agreement With Bougainville Ventures, Inc., [Member]
Summary of Investment Holdings [Line Items]
Investment description					The Company entered into a Joint Venture Agreement (“Agreement”) with Bougainville Ventures, Inc., a corporation organized under the laws of Canada to engage in the development and promotion of products in the legalized marijuana industry in the state of Washington under the name of BV-MCOA Management LLC. Ownership and voting control is divided on a 49.5% basis with neither party having effective control.
Percentage of investment ownership							49.50%
Total committed amount to raise for joint ventures					$ 1,000,000
Investment value in BV-MCOA Management LLC							$ 345,477
Income percentage earned by BV-MCOA Management LLC							50.00%
Loss incurred percentage by BV-MCOA Management LLC							50.00%
Gain (loss) on equity investment							$ (50,523)	0
Impairment of investment in joint venture							792,500
Material Definitive Agreement Between The Company And Bougainville Ventures, Inc. [Member]
Summary of Investment Holdings [Line Items]
Total committed amount to raise for joint ventures									$ 800,000
Material Definitive Agreement Between The Company And Bougainville Ventures, Inc. [Member] | Restricted Stock [Member]
Summary of Investment Holdings [Line Items]
Shares to be issued for material definitive agreement, shares									15,000,000
Joint Venture Agreement With GateC Research, Inc. (“GateC”) [Member]
Summary of Investment Holdings [Line Items]
Investment description				On March 17, 2017, the Company and GateC Research, Inc. (“GateC”) entered into a Joint Venture Agreement (“Agreement”) whereby the Company committed to raise up to one and one-half million dollars ($1,500,000) over a six-month period, with a minimum commitment of five hundred thousand ($500,000 USD) within a three (3) month period; and, information establishing brands and systems for the representation of marijuana related products and derivatives comprised of management, marketing and various proprietary methodologies, including but not limited to its affiliate marketing program, directly tailored to the marijuana industry.
Total committed amount to raise for joint ventures				$ 1,500,000
Impairment of investment in joint venture	$ 1,500,000
Joint Venture Agreement With Global Hemp Group, Inc., [Member]
Summary of Investment Holdings [Line Items]
Investment description		On August 31, 2017, the Company entered into a Joint Venture Agreement (“Agreement”) with Global Hemp Group, Inc., a Canadian corporation (“Global Hemp Group”). The Company will assist Global Hemp Group in developing commercial hemp production in New Brunswick, Canada. In the first year of the Agreement, the Company will share the costs of the ongoing hemp trial in New Brunswick; provide its expertise in developing hemp cultivation going forward; and, be granted a right of first refusal as Global Hemp Group’s primary off-taker of any raw materials produced from the project. The Company’s joint venture partner, Global Hemp Group, also partnered with Collège Communautaire du Nouveau Brunswick (CCNB) in Bathurst, New Brunswick, to assist in conducting research with the hemp trials. The trials are taking place on the Acadian peninsula of New Brunswick, and the initial trials to establish commercial cultivation pursuant to the Agreement are expected to be completed in 2018.
Gain (loss) on equity investment							$ (10,775)	$ 0

Accounts Payable (Narrative) (D

Accounts Payable (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Extinguishment of Debt [Line Items]
Gain (loss) on settlement of debt	$ 347,221	$ (147,785)
Settlement Of Outstanding Payables With Vendors [Member]
Extinguishment of Debt [Line Items]
Gain (loss) on settlement of debt	$ 4,822	$ 7,442

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details) - USD ($)	Jul. 12, 2016	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Non cash interest expenses		$ 1,343,933	$ 114,911
Note For Payment Agreement With CBD Global, Inc. Dated July 12, 2016 [Member]
Short-term Debt [Line Items]
Face amount of note agreed against payment agreement	$ 15,000
Note payable description issued for payment agreement	The Company and the vendor agreed to payments, net 30 days from delivery, 75% cash and 25% of the Company’s common stock at a fixed conversion rate of $0.00335.
Note payable fixed conversion price	$ 0.00335
Non cash interest expenses	$ 3,638

Notes Payable, Related Party (N

Notes Payable, Related Party (Narrative) (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Convertible promissory note consideration amount		$ 1,800,031
Fair value assumption - Embedded derivatives:
Non cash interest expenses		1,343,933	114,911
Amortization of debt discount		$ 1,042,999	$ 401,138
Common Stock [Member]
Fair value assumption - Embedded derivatives:
Shares issued for settlement of notes, shares		62,721,553	414,240,163
Officers And Directors [Member] | Notes Payable [Member]
Short-term Debt [Line Items]
Notes payable description		The issued notes are unsecured, due on demand and bear 5% interest for 2017 notes and non-interest bearing for 2016 notes.	The issued notes are unsecured, due on demand and bear 5% interest for 2017 notes and non-interest bearing for 2016 notes.
Related Party [Member] | Notes Payable [Member] | Common Stock [Member]
Fair value assumption - Embedded derivatives:
Shares issued for settlement of notes, shares		62,721,553	409,674,303
Related Party [Member] | Convertible Promissory Notes Dated June 30, 2017 [Member]
Short-term Debt [Line Items]
Notes payable description	Debt is unsecured.
Convertible promissory note face value	$ 614,347
Convertible promissory note interest rate	5.00%
Convertible promissory note due date	Jun. 30, 2018
Convertible promissory note consideration amount	$ 585,092
Convertible promissory note original interest discount	$ 29,255
Convertible promissory note conversion terms	The notes are convertible, at any time, into shares of the Company’s common stock at 50% of the lowest reported sales price of the Company’s common stock for 15 trading days prior to the request to convert. In addition, the notes contain certain reset provisions should the Company issue subsequent equity linked instruments.
Fair value of embedded derivatives	$ 1,317,555
Fair value assumption - Embedded derivatives:
Fair value of assumption model	Binomial Option Pricing Model
Dividend yield	0.00%
Expected volatility	449.09%
Weighted average risk-free interest rate	1.24%
Expected life	1 year
Estimated fair value of common stock	$ 0.0205
Non cash interest expenses	$ 732,463
Related Party [Member] | Convertible Promissory Notes Dated June 30, 2017 [Member] | Interest Expense [Member]
Fair value assumption - Embedded derivatives:
Amortization of debt discount		$ 585,092
Related Party [Member] | Convertible Promissory Notes Dated June 30, 2017 [Member] | Common Stock [Member]
Fair value assumption - Embedded derivatives:
Shares issued for settlement of notes, shares		62,721,553

Convertible Note Payable (Narra

Convertible Note Payable (Narrative) (Details) - USD ($)	Oct. 10, 2017	Jul. 31, 2017	Jun. 30, 2017	Mar. 30, 2017	Dec. 30, 2016	Oct. 13, 2016	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Convertible promissory note consideration amount							$ 1,800,031
Net proceeds from convertible promissory notes							1,576,500	40,000
Fair value assumption - Embedded derivatives:
Non cash interest expenses							1,343,933	114,911
Gain (loss) on settlement of debt							$ 347,221	$ (147,785)
Exercisable price							$ 0.0588
Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Fair value assumption - Embedded derivatives:
Previously agreed investment amount under investment agreement by Tangiers	$ 5,000,000
Warrants [Member]
Fair value assumption - Embedded derivatives:
Warrants issued for debt as an investment incentive							109,653,846
Common Stock [Member]
Fair value assumption - Embedded derivatives:
Shares issued for settlement of notes, shares							62,721,553	414,240,163
Convertible Debenture Dated October 13, 2016 - Guillermo Haro [Member]
Short-term Debt [Line Items]
Convertible promissory note face value						$ 40,000
Convertible promissory note interest rate						12.00%
Convertible promissory note due date						Jan. 13, 2017
Convertible promissory note description						Debt is due upon conversion and is unsecured.
Convertible promissory note conversion terms						The debenture is convertible, at any time, into shares of the Company’s common stock at the published last three closing prices for the Company prior to the date of conversion.
Fair value of embedded derivatives						$ 154,910
Fair value assumption - Embedded derivatives:
Fair value of assumption model						Binomial Option Pricing Model
Dividend yield						0.00%
Expected volatility						482.68%
Weighted average risk-free interest rate						0.30%
Expected life						3 months
Estimated fair value of common stock						$ 0.0155
Non cash interest expenses						$ 114,910
Gain (loss) on settlement of debt					$ (95,955)
Convertible Debenture Dated October 13, 2016 - Guillermo Haro [Member] | Common Stock [Member]
Fair value assumption - Embedded derivatives:
Shares issued for settlement of notes, shares					3,440,860
6.5% Convertible Promissory Notes Dated March 30, 2017 - DTTO [Member]
Short-term Debt [Line Items]
Convertible promissory note face value				$ 2,777,778
Convertible promissory note interest rate				6.50%
Convertible promissory note due date				Apr. 30, 2018
Convertible promissory note description				Debt is unsecured.
Convertible promissory note conversion terms				The note is convertible, at any time, into shares of the Company’s common stock at $0.03 per share unless on the day prior to the lender’s request to convert, the closing price is less than $0.05 per share, then the conversion price shall be 60% of the average three lowest days closing prices for 20 trading days prior to the request to convert.
Convertible promissory note consideration amount				$ 2,500,000
Convertible promissory note original interest discount				$ 277,778
Net proceeds from convertible promissory notes			$ 99,965
Gross face amount of convertible promissory notes			111,111
Fair value of embedded derivatives			$ 221,406
Fair value assumption - Embedded derivatives:
Fair value of assumption model			Binomial Option Pricing Model
Dividend yield			0.00%
Expected volatility			470.85%
Weighted average risk-free interest rate			1.02%
Expected life			1 year 29 days
Estimated fair value of common stock			$ 0.0604
Non cash interest expenses			$ 121,441
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value		$ 250,000
Convertible promissory note interest rate		10.00%
Convertible promissory note due date		Feb. 28, 2018
Net proceeds from convertible promissory notes		$ 76,500
Gross face amount of convertible promissory notes		$ 85,000
Convertible promissory note conversion price		$ 0.0125
Fair value of embedded derivatives		$ 374,100
Fair value assumption - Embedded derivatives:
Fair value of assumption model		Binomial Option Pricing Model
Dividend yield		0.00%
Non cash interest expenses		$ 234,100
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Fair value assumption - Embedded derivatives:
Total principal and interest amount note amount for settlement	93,500
Penalty for prepayment of debt	18,500
Total payable in settlement of debt, value	112,200
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Fair Value Assumptions At Issuance Date [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives		$ 375,000
Fair value assumption - Embedded derivatives:
Fair value of assumption model		Binomial Option Pricing Model
Dividend yield		0.00%
Expected volatility		448.47%
Weighted average risk-free interest rate		1.84%
Expected life		5 years
Estimated fair value of common stock		$ 0.0375
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Warrants [Member]
Fair value assumption - Embedded derivatives:
Warrants issued for debt as an investment incentive		10,000,000
Cashless warrant period		5 years
Exercisable price		$ 0.025
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Minimum [Member]
Fair value assumption - Embedded derivatives:
Expected volatility		448.42%
Weighted average risk-free interest rate		1.13%
Expected life		6 months 29 days
Estimated fair value of common stock		$ 0.0375
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Maximum [Member]
Fair value assumption - Embedded derivatives:
Expected volatility		448.47%
Weighted average risk-free interest rate		1.15%
Expected life		7 months 2 days
Estimated fair value of common stock		$ 0.0376
Convertible Promissory Notes - Tangiers Global LLC [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value	50,000
Fair value assumption - Embedded derivatives:
Total principal and interest amount note amount for settlement	55,000
Convertible Promissory Notes - Tangiers Global LLC [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Fair value assumption - Embedded derivatives:
Gain (loss) on settlement of debt	$ 342,399
Gain on settlement debt description	The gain was determined by the fair value of the common shares obligated at the time of settlement of 11,200,000 less the 3,000,000 issued to settle, net with cash paid plus the fair value of the canceled liability warrants.
Convertible Promissory Notes - Tangiers Global LLC [Member] | Warrants [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Fair value assumption - Embedded derivatives:
Warrants canceled for settlement of debt	(10,000,000)
Convertible Promissory Notes - Tangiers Global LLC [Member] | Common Stock [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Fair value assumption - Embedded derivatives:
Shares issued for settlement of notes, shares	3,000,000
Total payable in settlement of debt, value	$ 167,200

Convertible Note Payable (Nar47

Convertible Note Payable (Narrative) (Details1) - USD ($)	Dec. 31, 2017	Dec. 27, 2017	Dec. 20, 2017	Nov. 11, 2017	Nov. 01, 2017	Aug. 04, 2017	Jul. 03, 2017	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Net proceeds from convertible promissory notes										$ 1,576,500	$ 40,000
Exercisable price	$ 0.0588							$ 0.0588	$ 0.0588	$ 0.0588
Accrued interest	$ 40,155							$ 40,155	$ 40,155	$ 40,155	4,800
Fair value assumption - Embedded derivatives:
Non cash interest expenses										$ 1,343,933	$ 114,911
Forbearance Agreement With St George Investments LLC [Member]
Short-term Debt [Line Items]
Forbearance agreement description						On August 4, 2017, the Company entered into a forbearance agreement with St George Investments LLC, due to the Company’s alleged breached of certain default provisions of the secured promissory note entered into with St George on July 3, 2017. The alleged breach occurred due to the Company entering into an investment agreement with Tangiers on July 15, 2017 and issued a fixed convertible promissory note to Tangiers. Due to the alleged breach, St George has the right, among other things, to accelerate the maturity date of the note, increase interest from 10% to 22% and cause the balance of the outstanding promissory note to increase due to the application of the default provisions. St George agreed to refrain and forbear from bringing any action to collect under the promissory note, including the interest rate increase and balance increase, with respect to the alleged default. As consideration of the forbearance, the Company agreed to accelerate the installment conversions from 1 year to 6 months and to add an additional OID of $112,875, which will be considered fully earned as of August 4, 2017, nonrefundable and to be included in the first tranche. The Company and St George ratified the outstanding balance, after the added OID and accrued interest, of $868,936 as of August 4, 2017.
Additional original issue discount due to Forbearance agreement						$ 112,875
Accrued interest						$ 868,936
Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive										109,653,846
Secured Convertible Promissory Notes Dated July 03, 2017 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value							$ 752,500
Convertible promissory note interest rate							10.00%
Convertible promissory note description							The promissory note was funded in five tranches of $422,500, $27,500, $167,200 and $107,800; net of OID and transaction costs.
Convertible promissory note conversion terms							The promissory notes are convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $35,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note due date description							It is due upon maturity sixteen months after purchase price date.
Convertible promissory note payment terms							The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Convertible promissory note original interest discount							$ 67,500
Legal fees for convertible promissory note							$ 10,000
Net proceeds from convertible promissory notes									675,000
Gross face amount of convertible promissory notes									752,500
Convertible promissory note conversion price							$ 0.04
Secured Convertible Promissory Notes Dated July 03, 2017 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive							33,653,846
Cashless warrant period							5 years
Exercisable price							$ 0.04
Secured Convertible Promissory Notes Dated November 01, 2017 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value					$ 601,420
Convertible promissory note interest rate					10.00%
Convertible promissory note conversion terms					The promissory notes are convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $35,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note due date description					It is due upon maturity sixteen months after purchase price date.
Convertible promissory note payment terms					The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Convertible promissory note original interest discount					$ 59,220
Net proceeds from convertible promissory notes				$ 542,200				542,200
Gross face amount of convertible promissory notes				$ 601,420				601,420
Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value			$ 335,000
Convertible promissory note interest rate			10.00%
Convertible promissory note conversion terms			The promissory notes are convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $35,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note due date description			It is due upon maturity sixteen months after purchase price date.
Convertible promissory note payment terms			The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Convertible promissory note original interest discount			$ 35,000
Net proceeds from convertible promissory notes	300,000	$ 542,200
Gross face amount of convertible promissory notes	335,000
Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive			33,653,846
Cashless warrant period			5 years
Exercisable price			$ 0.04
Secured Convertible Promissory Notes - St George Investments [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives	414,997							414,997	$ 414,997	$ 414,997
Fair value assumption - Embedded derivatives:
Fair value of assumption model									Binomial Option Pricing Model
Dividend yield									0.00%
Expected life									1 year 3 months 29 days
Non cash interest expenses									$ 809
Secured Convertible Promissory Notes - St George Investments [Member] | Fair Value Assumptions At Issuance Date [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives	$ 3,032,900							$ 3,032,900	$ 3,032,900	$ 3,032,900
Fair value assumption - Embedded derivatives:
Fair value of assumption model									Binomial Option Pricing Model
Dividend yield									0.00%
Expected life									5 years
Secured Convertible Promissory Notes - St George Investments [Member] | Minimum [Member]
Fair value assumption - Embedded derivatives:
Expected volatility									447.62%
Weighted average risk-free interest rate									1.19%
Estimated fair value of common stock	$ 0.0231							$ 0.0231	$ 0.0231	$ 0.0231
Secured Convertible Promissory Notes - St George Investments [Member] | Minimum [Member] | Fair Value Assumptions At Issuance Date [Member]
Fair value assumption - Embedded derivatives:
Expected volatility									436.55%
Weighted average risk-free interest rate									1.93%
Estimated fair value of common stock	0.0205							0.0205	$ 0.0205	0.0205
Secured Convertible Promissory Notes - St George Investments [Member] | Maximum [Member]
Fair value assumption - Embedded derivatives:
Expected volatility									448.40%
Weighted average risk-free interest rate									1.13%
Estimated fair value of common stock	0.0355							0.0355	$ 0.0355	0.0355
Secured Convertible Promissory Notes - St George Investments [Member] | Maximum [Member] | Fair Value Assumptions At Issuance Date [Member]
Fair value assumption - Embedded derivatives:
Expected volatility									448.94%
Weighted average risk-free interest rate									2.15%
Estimated fair value of common stock	$ 0.0355							$ 0.0355	$ 0.0355	$ 0.0355

Convertible Note Payable (Nar48

Convertible Note Payable (Narrative) (Details2) - USD ($)	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Fair value assumption - Embedded derivatives:
Warrant liability	$ 5,859,635	$ 5,859,635
Gain (loss) on change in fair value of derivative liabilities		(4,329,743)	14,208
Amortization of debt discount		1,042,999	$ 401,138
Convertible Promissory Notes [Member]
Fair value assumption - Embedded derivatives:
Gain (loss) on change in fair value of derivative liabilities		(4,329,743)
Convertible Promissory Notes [Member] | Interest Expense [Member]
Fair value assumption - Embedded derivatives:
Amortization of debt discount		1,042,999
Debt Derivative [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives	$ 1,934,097	$ 1,934,097
Fair value assumption - Embedded derivatives:
Fair value of assumption model	Binomial Option Pricing Model
Dividend yield	0.00%
Expected volatility	43667.00%
Estimated fair value of common stock	$ 0.0588	$ 0.0588
Warrant liability	$ 5,859,635	$ 5,859,635
Debt Derivative [Member] | Minimum [Member]
Fair value assumption - Embedded derivatives:
Weighted average risk-free interest rate	1.39%
Expected life	3 months 29 days
Debt Derivative [Member] | Maximum [Member]
Fair value assumption - Embedded derivatives:
Weighted average risk-free interest rate	2.20%
Expected life	4 years 11 months 16 days

Stockholders' Deficit (Narrativ

Stockholders' Deficit (Narrative) (Details) - USD ($)	Nov. 03, 2016	Dec. 31, 2016	Apr. 30, 2016	Dec. 31, 2017	Dec. 31, 2016
Stock based compensation expenses				$ 19,879,333	$ 4,147,629
Warrant exercise price				$ 0.0588
Options [Member]
Stock based compensation expenses				$ 600,000	$ 600,000
Exercise price of stock options				$ 0.0588
Unamortized stock based compensation expense				$ 450,000
Unamortized stock based compensation weighted average remaining period				9 months
Warrants [Member]
Warrants or stock unit granted during the period				109,653,846
Restricted Stock Units [Member]
Stock based compensation expenses				$ 210,750	$ 303,750
Unamortized stock based compensation expense				$ 73,500
Unamortized stock based compensation weighted average remaining period				3 months
Warrants or stock unit granted during the period					10,000,000
Robert Cronin And Robert Peak [Member] | Restricted Stock Units [Member]
Shares or stock units approved			10,000,000
Warrants or stock unit granted during the period	2,500,000
Stock units vesting period			2 years
Convertible Promissory Notes [Member] | Warrants [Member]
Warrants or stock unit granted during the period				109,653,846
Warrant expiring period				5 years
Convertible Promissory Notes [Member] | Warrants [Member] | Minimum [Member]
Warrant exercise price				$ 0.025
Convertible Promissory Notes [Member] | Warrants [Member] | Maximum [Member]
Warrant exercise price				$ 0.04
Related Party [Member] | Notes Payable [Member]
Common stock issued in settlement of debt, value				$ 195,000	$ 357,500
Related Party [Member] | Convertible Promissory Notes [Member]
Common stock issued in settlement of debt, value					$ 93,142
Common Stock [Member]
Shares issued for settlement of notes, shares				62,721,553	414,240,163
Common stock issued in connection with joint venture, shares				20,000,000
Return of common shares for stock unit, shares					(65,500,000)
Common Stock [Member] | Joint Venture Agreement With Bougainville Ventures, Inc., [Member]
Common stock issued in connection with joint venture, shares				15,000,000
Common Stock [Member] | Officers [Member]
Shares or stock units approved		25,000,000			25,000,000
Stock based compensation expenses		$ 2,025,000
Common stock issued for bonuses, shares				29,545,455
Common Stock [Member] | Robert Cronin And Robert Peak [Member]
Return of common shares for stock unit, shares	(20,000,000)
Common Stock [Member] | Notes Payable And Purchase Agreements [Member]
Shares issued for settlement of notes, shares					4,565,860
Common stock issued in settlement of debt, value					$ 43,750
Common Stock [Member] | Convertible Promissory Notes [Member]
Shares issued for settlement of notes, shares				3,000,000
Common stock issued in settlement of debt, value				$ 140,000
Common Stock [Member] | Related Party [Member] | Notes Payable [Member]
Shares issued for settlement of notes, shares				62,721,553	409,674,303
Common stock issued in settlement of debt, value				$ 616,095	$ 450,642
Class A Preferred Stock [Member]
Preferred stock voting rights				Each share of Class A Preferred Stock is entitled to 100 votes on all matters submitted to a vote to the stockholders of the Company.
Preferred stock conversion terms				Preferred stock does not have conversion.

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Accrued compensation		$ 32,710
Gain (loss) on conversion of debt	347,221	(147,785)
Notes payable	542,573	7,487
Officers And Executives [Member]
Related Party Transaction [Line Items]
Accrued compensation	0	32,710
Related Party [Member] | Notes Payable [Member]
Related Party Transaction [Line Items]
Notes converted into shares, value	195,000	357,500
Related Party [Member] | Convertible Promissory Notes [Member]
Related Party Transaction [Line Items]
Notes converted into shares, value		93,142
Gain (loss) on conversion of debt		(59,272)
Officers [Member] | Notes Payable [Member]
Related Party Transaction [Line Items]
Notes payable	$ 542,573	$ 7,487
Notes payable interest rate	5.00%	5.00%
Notes payable description	The note is non-interest bearing, respectively, and are due on demand.	The note is non-interest bearing, respectively, and are due on demand.

Commitments And Contingencies51

Commitments And Contingencies (Narrative) (Details) - USD ($)	Jun. 16, 2017	Jan. 02, 2016
Employment Contracts [Member] | Donald Steinberg - Chief Executive Officer [Member]
Other Commitments [Line Items]
Annual compensation for employement contracts		$ 180,000
Employment contracts terms		The contracts are for a one year term with automatic renewal. For each fiscal year, the officers are eligible to receive an annual bonus based on the sole and absolute discretion of the board of directors. In addition, during the employment term, the officers are eligible to participate in the Marijuana Company of America, Inc. Equity Incentive Plan, as determined by the board of board of directors and any fringe benefits and perquisites consistent with the practices of the Company and to the extent the Company provides similar benefits or perquisites (or both) to similarly situated executives of the Company during employment term. The employment contracts can be terminated by either the Company or the officer at any time for any reason with at least a 30-day notice. Should termination occur by the Company without cause and subject to certain limitations (as defined); the officer is entitled to one year base pay and target bonus for the year in which termination occurs, as a lump sum payment 30 days following termination. In addition, subject to the Marijuana Company of America, Inc. Equity Incentive Plan or any successor Plan, all previously granted and outstanding equity based compensation awards shall become fully vested and exercisable for their remaining terms (subject to limitations).
Employment Contracts [Member] | Charles Larsen - Director [Member]
Other Commitments [Line Items]
Annual compensation for employement contracts		$ 120,000
Employment contracts terms		The contracts are for a one year term with automatic renewal. For each fiscal year, the officers are eligible to receive an annual bonus based on the sole and absolute discretion of the board of directors. In addition, during the employment term, the officers are eligible to participate in the Marijuana Company of America, Inc. Equity Incentive Plan, as determined by the board of board of directors and any fringe benefits and perquisites consistent with the practices of the Company and to the extent the Company provides similar benefits or perquisites (or both) to similarly situated executives of the Company during employment term. The employment contracts can be terminated by either the Company or the officer at any time for any reason with at least a 30-day notice. Should termination occur by the Company without cause and subject to certain limitations (as defined); the officer is entitled to one year base pay and target bonus for the year in which termination occurs, as a lump sum payment 30 days following termination. In addition, subject to the Marijuana Company of America, Inc. Equity Incentive Plan or any successor Plan, all previously granted and outstanding equity based compensation awards shall become fully vested and exercisable for their remaining terms (subject to limitations).
Employment Contracts [Member] | Robert Hymers - Chief Financial Officer [Member]
Other Commitments [Line Items]
Annual compensation for employement contracts		$ 90,000
Employment contracts terms		The contracts are for a one year term with automatic renewal. For each fiscal year, the officers are eligible to receive an annual bonus based on the sole and absolute discretion of the board of directors. In addition, during the employment term, the officers are eligible to participate in the Marijuana Company of America, Inc. Equity Incentive Plan, as determined by the board of board of directors and any fringe benefits and perquisites consistent with the practices of the Company and to the extent the Company provides similar benefits or perquisites (or both) to similarly situated executives of the Company during employment term. The employment contracts can be terminated by either the Company or the officer at any time for any reason with at least a 30-day notice. Should termination occur by the Company without cause and subject to certain limitations (as defined); the officer is entitled to one year base pay and target bonus for the year in which termination occurs, as a lump sum payment 30 days following termination. In addition, subject to the Marijuana Company of America, Inc. Equity Incentive Plan or any successor Plan, all previously granted and outstanding equity based compensation awards shall become fully vested and exercisable for their remaining terms (subject to limitations).
Lease Agreements For Office Space [Member]
Other Commitments [Line Items]
Operating lease terms	The Company entered into a lease agreement, whereby the Company leased for office space in Escondido, California, commencing July 1, 2019.
Monthly rent	$ 1,234
Lease expiration date	Jun. 30, 2019

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)
Income Taxes Narrative Details
Net operating loss carryforward	$ 42,888,104
Net operating loss carryforward limitations on use	It is expiring in the year 2037.
Increase in valuation allowance	$ 9,446,184

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details)	Apr. 14, 2018
Subsequent Event [Member] | Stock Purchase Agreement With MoneyTrac Technology, Inc., [Member]
Subsequent Event [Line Items]
Reduction on interest in Money Trac description	On March 19, 2018. GateC and the Company rescinded the joint venture agreement dated March 16, 2017 and concurrently released each other from any all any and all losses, claims, debts, liabilities, demands, obligations, promises, acts, omissions, agreements, costs and expenses, damages, injuries, suits, actions and causes of action, of whatever kind or nature, whether known or unknown, suspected or unsuspected, contingent or fixed, that they may have against each other and their Affiliates, arising out of the joint venture agreement. On April 14, 2018, Money Trac Technology, Inc. informed the Company that due to unregistered sales of its common stock, the Company’s interest in Money Trac was reduced to approximately 6%. On February 2, 2018, the Company issued 1 million common shares to Caren Glasser as consideration for an engagement agreement for services. The issuance was made in reliance upon the exemption from registration provided by Section 4(2) of the Securities Act of 1933, and Rule 506 of Regulation D promulgated thereunder, with respect to the issuance of the restricted stock. Ms. Glasser was an “accredited investor” and/or “sophisticated investor” pursuant to Section 501(a) of the Securities Act, who provided the Company with representations, warranties and information concerning her qualifications as a “sophisticated investor” and/or “accredited investor.” The Company provided and made available to Ms. Glasser full information regarding its business and operations. There was no general solicitation in connection with the offer or sale of the restricted securities. Ms. Glasser acquired the restricted common stock for her own account, for investment purposes and not with a view to public resale or distribution thereof within the meaning of the Securities Act. The restricted shares so purchased cannot be sold unless pursuant to an effective registration statement by the Company, or by an exemption from registration requirements of Section 5 of the Securities Act—the existence of any such exemption subject to legal review and approval by the Company. On April 11, 2018, the Company issued 34.5 million common shares to the William Miertschin Revocable Trust as a replacement for a lost stock certificate, and pursuant to the order of the Texas District Court, case no. DC-17-16531, dated March 14, 2018. The issuance was made in reliance upon the exemption from registration provided by Section 4(2) of the Securities Act of 1933, and Rule 506 of Regulation D promulgated thereunder, with respect to the issuance of the restricted stock. Miertschin Trust was an “accredited investor” and/or “sophisticated investor” pursuant to Section 501(a) of the Securities Act, who provided the Company with representations, warranties and information concerning its qualifications as a “sophisticated investor” and/or “accredited investor.” The Company provided and made available to Miertschin Trust full information regarding its business and operations. There was no general solicitation in connection with the offer or sale of the restricted securities. Miertschin Trust acquired the restricted common stock for its own account, for investment purposes and not with a view to public resale or distribution thereof within the meaning of the Securities Act. The restricted shares so purchased cannot be sold unless pursuant to an effective registration statement by the Company, or by an exemption from registration requirements of Section 5 of the Securities Act—the existence of any such exemption subject to legal review and approval by the Company.