Marijuana Company of America (MCOA) 10-Q/A 8 Jun 18 2017 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 14, 2017
Document And Entity Information
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	1,078,799
Document Type	10-Q/A
Document Period End Date	Sep. 30, 2017
Amendment Flag	true
Amendment Description	EXPLANATORY NOTE This third amendment to the Registrant’s quarterly report on Form 10-Q for the period ending September 30, 2017, contains additional disclosures in notes to our financial statements including: Note 4: Restatement of Financial Statements; Note 6: Investments, and Note 13: Subsequent Events. Additional disclosures are also included in Risk Factors, Part II, Item 1A, and in the Liquidity & Capital Resources disclosures in our Management Discussion and Analysis.
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 Common Stock, Shares Outstanding		2,066,347,197
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash		$ 147,486
Accounts receivable, net	11,900	9,124
Inventory	149,419	83,475
Total current assets	161,319	240,085
Property and equipment, net	12,742
Other assets:
Security Deposit	2,500
Investments	935,775
Total assets	1,112,336	240,085
Current liabilities:
Accounts payable	313,835	324,889
Accrued compensation	97,500	32,710
Accrued interest	12,598	4,800
Debt Obligation to GateC Joint Venture	1,500,000
Debt Obligation to Bougainville Joint Venture	625,000
Notes payable, related party, net of debt discount of $22,681 and $0	277,863	7,487
Convertible notes payable, net of debt discount of $107,597	88,515
Warrant liability	1,462,401
Derivative liability	632,322
Total current liabilities	5,010,035	369,886
Long term debt:
Convertible notes payable, net of debt discount of $400,395	77,105
Derivative liability	451,295
Total long term debt	528,400
Total liabilities	5,538,435	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 September 30, 2017 and December 31, 2016	10,000	10,000
Common stock, $0.001 par value; 5,000,000,000 shares authorized; 2,035,847,197 and 1,620,996,998 shares issued and outstanding as of September 30, 2017 and December 31, 2016, respectively	2,035,847	1,620,996
Additional paid in capital	27,559,857	7,685,387
Accumulated deficit	(34,031,802)	(9,446,184)
Total stockholders' deficit	(4,426,099)	(129,801)
Total liabilities and stockholders' deficit	1,112,336	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 September 30, 2017 and December 31, 2016	10,000	10,000
Total stockholders' deficit	10,000	10,000
Total liabilities and stockholders' deficit	$ 10,000	$ 10,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Note payable related party net of dicount	$ 22,681	$ 0
Convertible note payable, net of debt discount - current	107,597
Convertible note payable, net of debt discount - non current	$ 400,395
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	2,035,847,197	1,620,996,998
Common stock, shares outstanding	2,035,847,197	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

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
REVENUES:
Sales	$ 2,927		$ 19,950
Cost of sales	1,941		14,099
Gross Profit	986		5,851
OPERATING EXPENSES:
Selling, general and administrative expenses	700,112	499,018	19,051,948	1,928,529
Depreciation	755		1,402
Total operating expenses	700,867	499,018	19,053,350	1,928,529
Net loss from operations	(699,881)	(499,018)	(19,047,499)	(1,928,529)
OTHER INCOME (EXPENSES):
Interest expense, net	(1,946,394)	(7,000)	(2,829,615)	(7,000)
Impairment of GateC joint venture			1,500,000
Loss on equity investment	(375,000)		(375,000)
Loss on change in fair value of derivative liabilities	(863,472)		(833,504)
Loss on settlement of debt
Total other income (expense)	(3,184,866)	(7,000)	(5,538,119)	(7,000)
Net loss before income taxes	(3,884,747)	(506,018)	(24,585,618)	(1,935,529)
Income taxes (benefit)
NET LOSS	$ (3,884,747)	$ (506,018)	$ (24,585,618)	$ (1,935,529)
Loss per common share, basic and diluted	$ 0	$ 0	$ (0.01)	$ 0
Weighted average number of common shares outstanding, basic and diluted	1,989,607,407	1,271,854,479	1,882,958,037	1,197,428,751

Condensed Consolidated Stateme5

Condensed Consolidated Statement Of Stockholders' Deficit - 9 months ended Sep. 30, 2017 - 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, 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		301,533,333
Common stock issued for services rendered, value		$ 301,533	17,414,550		17,716,083
Common stock issued in settlement of related party notes payable, shares		55,604,744
Common stock issued in settlement of related party notes payable, value		$ 55,605	2,035,133		2,090,738
Replacement of previously canceled common shares, shares		20,000,000
Replacement of previously canceled common shares, value		$ 20,000	(20,000)
Sale of common stock, shares		8,166,667
Sale of common stock, value		$ 8,167	76,833		85,000
Common stock issued for accrued officer compensation, shares		29,545,455
Common stock issued for accrued officer compensation, value		$ 29,546	(29,546)
Stock based compensation			397,500		397,500
Net loss				(24,585,618)	$ (24,585,618)
Balance preferred stock , shares at Sep. 30, 2017	10,000,000
Balance common stock, shares at Sep. 30, 2017		2,035,847,197			2,035,847,197
Balance, value at Sep. 30, 2017	$ 10,000	$ 2,035,847	$ 27,559,857	$ (34,031,802)	$ (4,426,099)

Condensed Consolidated Stateme6

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (24,585,618)	$ (1,935,529)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	1,402
Amortization of debt discount	729,326
Non cash interest	1,020,784
Loss on change in fair value of derivative liabilities	(833,504)
Fair value of liability warrants issued as inducement fee	1,060,037
Impairment of Investment in GateC Joint Venture	1,500,000
Stock based compensation	18,113,583	1,488,290
Notes payable issued in settlement of accrued compensation and expenses incurred	426,890	235,853
Loss on equity investment	(375,000)
Changes in operating assets and liabilities:
Accounts receivable	2,089
Inventory	65,944
Accounts payable	(3,255)	7,001
Accrued compensation	64,790	97,500
Net cash used in operating activities	(527,412)	(106,885)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of investments	688,275
Purchase of property and equipment	14,144
Net cash used in investing activities	(702,419)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of notes payable	601,465	30,000
Proceeds from issuance of notes payable, related party	395,880
Proceeds from sale of common stock	85,000	77,000
Net cash provided by financing activities	1,082,345	107,000
Net (decrease) increase in cash	(147,486)	115
Cash-beginning of period	147,486
Cash-end of period		115
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid
Taxes paid
Non cash financing activities:
Common stock issued in settlement of related party notes payable	$ 2,090,738	$ 195,000

Nature Of Operations And Basis

Nature Of Operations And Basis Of Presentation	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Converge Global, 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. 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. The unaudited condensed interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The condensed balance sheet as of December 31, 2016 has been derived from audited financial statements. Operating results for the three and nine months ended September 30, 2017 are not necessarily indicative of results that may be expected for the year ending December 31, 2017. These condensed financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2016.

Going Concern And Management's

Going Concern And Management's Liquidity Plans	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 2017, the Company incurred net losses of $24,585,618 and used cash in operations of $527,412. 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 have 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 the second half of 2017 and beyond as it develops its business model. The Company has stockholders' deficiencies at September 30, 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.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3 –SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 September 30, 2017 and December 31, 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 September 30, 2017, there were outstanding stock options to purchase 1,000,000,000 shares of common stock, 666,666,667 shares of which were vested. (See Note 9) 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 September 30, 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: September 30, 2017 September 30, 2016 Convertible notes payable 33,826,242 — Options to purchase common stock 1,000,000,000 1,000,000,000 Warrants to purchase common stock 43,653,846 Restricted stock units 10,000,000 — Total 1,087,480,088 1,000,000,000 Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2017 and December 31, 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. 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 3to5 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 5). 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. Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $43,474 and $75,855 for the three and nine months ended September 30, 2017 and $2,330 and $24,214 for the three and nine months ended September 30, 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 September 30, 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 In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-04, Intangibles – Goodwill and Other (Topic 350). The amendments in this update simplify the test for goodwill impairment by eliminating Step 2 from the impairment test, which required the entity to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities following the procedure that would be required in determining fair value of assets acquired and liabilities assumed in a business combination. The amendments in this update are effective for public companies for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. We are evaluating the impact of adopting this guidance on our Consolidated Financial Statements. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805); Clarifying the Definition of a Business. The amendments in this update clarify the definition of a business to help companies evaluate whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The amendments in this update are effective for public companies for annual periods beginning after December 15, 2017, including interim periods within those periods. We are evaluating the impact of adopting this guidance on our Consolidated Financial Statements. In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815). The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, the amendments require entities that present earnings per share (EPS) in accordance with Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related EPS guidance (in Topic 260). The amendments in Part II of this Update recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities, the amendments in Part I of this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company is currently reviewing the impact of adoption of ASU 2017-11on its financial statements. In August 2014, the Financial Accounting Standards Board (‘FASB”) issued Accounting Standards Update (ASU) No. 2014-15, Disclosure of Uncertainties about an Entities Ability to Continue as a Going Concern, which is included in Accounting Standards Codification (“ASC”) 205, Presentation of Financial Statements In January 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (ASU) 2016-01, which amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial position and results of operations. The FASB issued ASU 2016-02, Leases (Topic 842) The FASB issued ASU No. 2016-09, “Improvements to Employee Share-Based Payment Accounting.” In November 2016, the FASB issued ASU No. 2016-18, S tatement of Cash Flows (Topic 230): Restricted Cash In April 2015, the FASB issued ASU No. 2015-03(ASU 2015-03), Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs There are other 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. There are various other 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.

Restatement of Financial Statem

Restatement of Financial Statements	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Restatement of Financial Statements	NOTE 4 – RESTATEMENT OF FINANCIAL STATEMENTS On April 24, 2018, the Registrant’s Board of Directors met to review and discuss the Company’s previously issued financial statements for the period ending September 30, 2017. The Board determined that there were errors in the financial statements, and determined that because of such errors, the financial statements should not be relied upon. The Company filed Form 8-K on April 27, 2018. Specifically, the errors included the failure to disclose current liabilities as of September 30, 2017, related to our respective investments in the Bougainville Ventures, Inc. Joint Venture (“Bougainville”), the GateC Research, Inc. Joint Venture (“GateC”), MoneyTrac Technologies, Inc. (“MoneyTrac”) and Conveniant Hemp Mart, LLC (“Conveniant”). In the Company’s Form 10-Q for the period ending September 30, 2017, we chose not to classify the Company’s $625,000 amount due on its funding obligation, undertaken pursuant to the Bougainville Joint Venture agreement, as a current liability. We chose not to classify as a current liability the Company’s entire $1.5 million funding obligation in the GateC Joint Venture agreement. We also chose not to classify as current liabilities our total investments in MoneyTrac and Conveniant. We previously determined, given the funding schedules pertaining to both joint ventures and the MoneyTrac and Conveniant investments, that the Company’s disclosures of current liabilities would be accrued as the funding obligations were respectively incurred. Upon further review, we determined that these obligations should have been recorded in the September 30, 2017 financial statements.

Property And Equipment

Property And Equipment	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of September 30, 2017 and December 31, 2016 is summarized as follows: September 30, 2017 December 31, 2016 Computer equipment $ 1,784 $ — Furniture and fixtures 12,360 — Subtotal 14,144 — Less accumulated depreciation (1,402 ) — Property and equipment, net $ 12,742 $ — 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 $755 and $1,402 for the three and nine months ended September 30, 2017 and 2016, respectively; and $0 for the three and nine months ended September 30, 2016.

Investments

Investments	9 Months Ended
	Sep. 30, 2017
Investments, All Other Investments [Abstract]
Investments	NOTE 6 – 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 September 30, 2017, the Company had acquired 15,000,000 common shares for $250,000 representing approximately 15% 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. Mr. Steinberg resigned on July 18, 2017. 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 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. Pursuant to the Agreement, the Company committed to raising one million dollars for the joint venture based on the following payment schedule: April 4, 2017 $75,000 April 17, 2017 $125,000 May 1, 2017 $513,750 June 1, 2017 $17,250 July 1, 2017 $19,000 August 1, 2017 $250,000 As of September 30, 2017, the Company made a payment of $375,000, but otherwise failed to comply with the funding schedule set forth in the Agreement. As a result, the Company is in default of the Agreement as of September 30, 2017, and has recorded a liability for the unfunded amount of $625,000. The total investment of $375,000 is comprised of a 50% 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 $375,000 for the three and nine months ended September 30, 2017 and $0 for the three and nine months ended September 30, 2016 and was recorded as other income/expense in the Company’s Statement of Operations in the appropriate periods. The standalone unaudited balance sheet of the BV- MCOA Management LLC Joint Venture as of September 30, 2017 and December 31, 2016 are as follows: September 30, 2017 December 31, 2016 ASSETS Cash 50,160.34 — Total Cash 50,160.34 Other Current Assets Bougainville Ventures Inc. Receivable 88,594.94 — Total Other Current Assets 1387,755.28 — Total Current Assets 138,755.28 — Fixed Assets Green House 35,724.61 Land Deposit 1 75,000.00 — Total Fixed Assets 210,724.61 — TOTAL ASSETS 349,479.89 — LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 3,456.50 Total Current Liabilities 3,456.50 — Equity 346,023.39 — TOTAL LIABILITIES AND EQUITY 349, 479.89 — The standalone unaudited statement of operations of the BV- MCOA Management LLC Joint Venture for the nine months ended September 30, 2017 and September 30, 2016 are as follows: For the Nine Months Ended September 30, 2017 For the 2016 Income 0.00 — Expense — Consulting Fees 15,200.00 — Legal Fees 12,062.56 General and Administrative 1,505,39 — Bank Service Charges 208.66 — Total Expense 28,976.61 — Net Loss (28,976.61 ) — Conveniant Hemp Mart, LLC 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. On July 31, 2017, the Company exercised the option and paid Benihemp $50,000 to acquire a 25% membership interest in Benihemp’s limited liability company. Global Hemp Group, Inc. Joint Venture 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 phase 1 of the hemp trial in New Brunswick, and paid $10,775; 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.

Convertible Note Payable

Convertible Note Payable	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Convertible Note Payable	NOTE 7 – CONVERTIBLE NOTE PAYABLE Convertible notes payable are comprised of the following: September 30, 2017 December 31, 2016 Convertible note payable-Ditto- due April 30, 2018 $ 111,111 $ — Convertible note payable-Tangiers- due February 28, 2018 85,000 — Convertible notes payable-St George-last due January 21, 2019 477,500 — Total 673,611 — Less debt discounts (507,991 ) — Net 165,620 — Less current portion (88,515 ) — Long term portion $ (77,105 ) $ — Convertible note payable-Ditto 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 $242,571 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 448.47%, (3) weighted average risk-free interest rate of 1.13%, (4) expected life of 0.58 years, and (5) estimated fair value of the Company's common stock from $0.0375 per share. The determined fair value of the debt derivatives of $242,571 was charged as a debt discount up to the net proceeds of the note with the remainder of $166,071 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. 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 will be funded in four tranches of $422,500, $27,500, $27,500 and $275,000; net of OID and transaction costs. As an investment incentive, the Company issued 33,653,846, 5 year cashless warrants, exercisable at $.04. 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 September 30, 2017, the Company had received aggregate net proceeds of $425,000 under the note. Gross face amount was $477,500, after additions for pro rate portion of OID and other related costs. The promissory note is 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 note, 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 $689,903 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 448.94%, (3) weighted average risk-free interest rate of 1.93%, (4) expected life of 5.00 years, and (5) estimated fair value of the Company's common stock from $0.0205 per share. The determined fair value of the issued warrant of $689,903 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 September 30, 2017, the Company determined the aggregate fair values of $1,083,617 and $1,462,401 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 446.34%, (3) weighted average risk-free interest rate of 1.20% to 1.92%, (4) expected life of 0.58 to 4.84 years, and (5) estimated fair value of the Company's common stock from $0.0335 per share. For the three and nine months ended September 30, 2017, the Company recorded a loss on change in fair value of derivative liabilities of $1,255,213 and $1,225,245 and recorded amortization of debt discounts of $128,993 and $154,807, respectively as a charge to interest expense, respectively.

Notes Payable, Related Party

Notes Payable, Related Party	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Notes Payable, Related Party	NOTE 8 – NOTES PAYABLE, RELATED PARTY Notes payable, related party is comprised of the following: September 30, 2017 December 31, 2016 Notes payable $ 246,267 $ 7,487 Convertible promissory notes 54,277 — Subtotal 300,544 7,487 Less unamortized debt discount (22,681 ) — Notes payable, net 277,863 7,487 Less current maturities (277,863 ) (7,487 ) Long term portion $ — $ — Notes payable As of September 30, 2017 and December 31, 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 non-interest bearing. 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 nine month ended September 30, 2017, the Company issued an aggregate of 55,604,744 shares of its common stock in settlement of $560,070 notes payable. At September 30, 2017, the Company determined the aggregate fair value of $160,378 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 446.34%, (3) weighted average risk-free interest rate of 1.31%, (4) expected life of 0.75 years, and (5) estimated fair value of the Company's common stock from $0.0335 per share. For the three and nine months ended September 30, 2017, the Company recorded a gain on change in fair value of derivative liabilities of $391,741 and recorded amortization of debt discounts of $572,836 and $574,519, respectively as a charge to interest expense, respectively.

Derivative Liabilities

Derivative Liabilities	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Derivative Liabilities	NOTE 9 – DERIVATIVE LIABILITIES As described in Notes 7 and 8, the Company issued convertible notes 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	9 Months Ended
	Sep. 30, 2017
Stockholders Deficit
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 September 30, 2017, and December 31, 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 September 30, 2017 and December 31, 2016. As of September 30, 2017 and December 31, 2016, the Company had 2,035,847,197 and 1,620,996,998 common shares issued and outstanding. During the nine months ended September 30, 2017, the Company issued an aggregate of 301,533,333 shares of its common stock for services rendered with an estimated fair value of $17,716,083. During the nine months ended September 30, 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 nine months ended September 30, 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 nine months ended September 30, 2017, the Company sold an aggregate of 8,166,667 shares of its common stock for net proceeds of $85,000. During the nine month ended September 30, 2017, the Company issued an aggregate of 55,604,744 shares of its common stock in settlement of $560,070 related party notes payable. Options The following table summarizes the stock option activity for the nine months ended September 30, 2017: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2016 1,000,000,000 $ 0.005 8.76 $ 76,000,000 Granted - Forfeitures or expirations - Outstanding at September 30, 2017 1,000,000,000 $ 0.005 8.26 $ 28,500,000 Exercisable at September 30, 2017 666,666,667 $ 0.005 8.26 $ 19,000,000 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 $0.0335 as of September 30, 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 September 30, 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 8.01 500,000,000 As of September 30, 2017, stock-based compensation of $600,000 remains unamortized and is expected to be amortized over the weighted average remaining period of 1.00 years. The stock-based compensation expense related to option grants was $150,000 and $450,000 during the three and nine months ended September 30, 2017 and $150,000 and $450,000 during the three and nine months ended September 30, 2016, respectively. Warrants The following table summarizes the stock warrant activity for the nine months ended September 30, 2017: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2016 - $ - $ - Granted 43,653,846 0.037 5.00 125,000 Forfeitures or expirations - Outstanding at September 30, 2017 43,653,846 $ 0.037 4.78 $ 150,000 Exercisable at September 30, 2017 43,653,846 $ 0.037 4.78 $ 15,000 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 $0.0335 as of September 30, 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 September 30, 2017: Options Outstanding Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ 0.025 10,000,000 4.84 10,000,000 .04 33,653,846 4.76 33,653,846 0.037 43,653,846 4.78 43,653,846 In connection with the issuance of convertible notes payable, the Company issued an aggregate of 43,653,846 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 Notes 7 & 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 December 31, 2016 10,000,000 Granted — Forfeited — Total Restricted Shares Issued at September 30, 2017 10,000,000 Vested at September 30, 2017 — Unvested restricted shares as of September 30, 2017 10,000,000 As of September 30, 2017, stock-based compensation related to restricted stock awards of $83,750 remains unamortized and is expected to be amortized over the weighted average remaining period of 0.50 years.

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 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 September 30, 2017 and December 31, 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 9. 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 September 30, 2017 and December 31, 2016, the Company did not have any derivative instruments that were designated as hedges. The derivative and warrant liability as of September 30, 2017, in the amount of $1,083,617 and $1,462,401, 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 six months ended September 30, 2017: Warrant Liability Debt Derivative Balance, December 31, 2016 $ — $ — Total (gains) losses Initial fair value of debt derivative at note issuance 2,196,529 Initial fair value of warrant liability at issuance 1,064,903 Mark-to-market at September 30, 2017: 397,498 436,006 Transfers out of Level 3 upon conversion or payoff of notes payable (1,548,918 ) Balance, September 30, 2017 $ 1,462,401 $ 1,083,617 Net gain for the period included in earnings relating to the liabilities held during the period ended September 30, 2017 $ (397,498 ) $ (436,006 ) 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 September 30, 2017, the Company’s stock price decreased 44.5% from initial valuation. As the stock price decreases for each of the related derivative instruments, the value to the holder of the instrument generally decreases. Stock price is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 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 September 30, 2017 and December 31, 2016, there were no related party advances outstanding. As of September 30, 2017 and December 31, 2016, accrued compensation due officers and executives included as accrued compensation was $97,500 and $32,710, respectively. At September 30, 2017 and December 31, 2016, there were an aggregate of $54,277 and $0 notes payable due to officers, respectively. See Note 8.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 13 – SUBSEQUENT EVENTS 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 ($85,000.00) to the Company, with total principal and interest due in the amount of ninety-three thousand, five hundred dollars ($93,500.00); and one in the amount of fifty thousand dollars ($50,000.00), with total principal and interest due in the amount of fifty-five thousand dollars ($55,000.00). 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 ($250,000.00), the Company agreed to pay a prepayment penalty of eighteen thousand, five hundred dollars ($18,500.00), resulting in a total payable on this note in the amount of one hundred and twelve thousand, two hundred dollars ($112,200.00). The Company agreed to settle the notes by paying Tangiers one hundred and sixty-seven thousand, two hundred dollars ($167,200.00) 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 November 1, 2017, the Company entered into a material definitive agreement not made in the ordinary course of its business. The parties to the agreement are the Company and St. George Investments, LLC (“St. George”), a Utah Limited Liability Company, (“St. George”). Pursuant to a Securities Purchase Agreement between the Company and St. George, St. George agreed to a Secured Convertible Promissory Note in the original principal amount of $601,420.00 (the “Note”). The principal amount is convertible into shares of the Company’s common stock, $0.001 par value per share, based upon the terms and subject to the limitations and conditions set forth in the Note. The Company’s issuance of common stock upon conversion by St. George is based upon an exemption from registration provided the 1933 Securities Act. As additional consideration for the Securities Purchase Agreement, the Company entered into a Warrant Agreement with St. George, which provides St. George with the right to purchase at any time on or after November 1, 2017, until November 1, 2022, twenty-two million (22,000,000) shares of Company’s common stock, par value $0.001 per share (the “Common Stock”), as such number may be adjusted from time to time pursuant to the terms and conditions of the Warrant Agreement. The Company’s issuance of common stock upon St. George’s election to exercise the warrants is based upon an exemption from registration provided the 1933 Securities Act. On March 16, 2017, the Company entered into a Joint Venture Agreement (“Agreement”) with Bougainville Ventures, Inc. (“Bougainville”), 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. Pursuant to the Agreement, the Company committed to raising one million dollars for the joint venture based on the following schedule: April 4, 2017 $75,000 April 17, 2017 $125,000 May 1, 2017 $513,750 June 1, 2017 $17,250 July 1, 2017 $19,000 August 1, 2017 $250,000 As of September 30, 2017, the Company made payment of $75,000 on April 4, and a payment of $300,000 on July 17, 2017, but otherwise failed to comply with the funding schedule set forth in the Agreement. As a result, the Company is in default of the Agreement as of September 30, 2017. On November 6, 2017, pursuant to Section 12.9 of the Agreement, the Registrant and Bougainville entered into a written amendment which reduced the Registrant’s funding obligation from one million dollars ($1,000,000) to eight hundred thousand dollars ($800,000), and separately required the Registrant to issue to Bougainville 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. On November 7, 2017, the Registrant paid Bougainville $425,000, equaling total payments to Bougainville of $800,000 consistent with the amended Agreement, along with an issuance of 15 million shares of common stock issued on November 9, 2017. Status Update on Bougainville Operations Thereafter, the Company determined that Bougainville was not a lessee to property in Washington State as represented in the joint venture agreement, but rather was a party to a purchase agreement for real property that included Green Ventures Capital Corp., a Canadian corporation. The real property purchase agreement was in breach due to non-payment by Bougainville and Green Ventures. Bougainville also did not possess an agreement with an I503 license holder to grow Marijuana on the property. Nonetheless, as a result of funding arranged for by the Company, Bougainville and Green Ventures purchased the land. Thereafter, Bougainville, the Company and Green Ventures entered into good faith negotiations to revise and restate the joint venture agreement to clarify the respective contributions and roles of the parties going forward. Once the revised and restated joint venture agreement is finalized, and the land is subdivided by the Okanogan County Assessor, Green Ventures and Bougainville will deed the land to the joint venture. Thereafter, the joint venture will lease the property to a licensed third party who will operate and curate the land for the growth, cultivation harvest and sale of agricultural products determined by the lessee of the land in its discretion. The Company will also provide financial consulting services to the joint venture. The following documents, once completed and executed, will be filed on Form 8-K: ▪ The revised and restated joint venture agreement between the Company and Bougainville; ▪ A copy of the deed transferring the land to BV-MCOA Management, LLC; ▪ The lease agreement between BV-MCOA Management, LLC and a licensed third party; and, ▪ The agreement between BV-MCOA Management, LLC and the Company for consulting services. GateC Joint Venture Termination On March 19, 2018, the Company and GateC entered into a Recession and Mutual Release Agreement. GateC and the Conpany rescinded the joint venture agreement and concurrently released each other from any all any and all losses, claims, debts, liabilities, demands, obligations, promises, acts, omissions, agreements, costs and expenses, damages, injuries, suits, actions and causes of action, of whatever kind or nature, whether known or unknown, suspected or unsuspected, contingent or fixed, that they may have against each other and their Affiliates, arising out of the joint venture agreement. January 4, 2018 U.S. Department of Justice Prosecutorial Guidance The federal government recently issued guidance to federal prosecutors concerning marijuana enforcement under the Controlled Substances Act (CSA). On January 4, 2018, Attorney General Jeff Sessions issued a memorandum for all United States Attorneys concerning marijuana enforcement. Mr. Sessions rescinded all previous prosecutorial guidance issued by the Department of Justice regarding marijuana, including the August 29, 2013 memorandum by James Cole, Deputy Attorney General (the “Cole Memorandum”). The Cole Memorandum previously set out the Department of Justice’s prosecutorial priorities in light of various states legalizing marijuana for medicinal and/or recreational use. The Cole Memorandum provided that when states have implemented strong and effective regulatory and enforcement systems to control the cultivation, distribution, sale, and possession of marijuana, conduct in compliance with those laws and regulations is less likely to threaten the federal priorities. Indeed, a robust system may affirmatively address those priorities by, for example, implementing effective measures to prevent diversion of marijuana outside of the regulated system and to other states, prohibiting access to marijuana by minors, and replacing an illicit marijuana trade that funds criminal enterprises with a tightly regulated market in which revenues are tracked and accounted for. In those circumstances, consistent with the traditional allocation of federal-state efforts in this area, the Cole Memorandum provided that enforcement of state law by state and local law enforcement and regulatory bodies should remain the primary means of addressing marijuana-related activity. If state enforcement efforts are not sufficiently robust to protect against the harms set forth above, the federal government may seek to challenge the regulatory structure itself in addition to continuing to bring individual enforcement actions, including criminal prosecutions, focused on those harms. By rescinding the Cole Memorandum, Mr. Sessions injected material uncertainty as it relates to how the Department of Justice will evaluate marijuana cases for prosecution, and risk into the Company’s business as it relates to the research, development, marketing and sale of its products containing CBD. Mr. Sessions stated that U.S. Attorneys must decide whether or not to pursue prosecution of marijuana activity based upon factors including: the seriousness of the crime, the deterrent effect of criminal prosecution, and the cumulative impact of particular crimes on the community. Mr. Sessions reiterated that the cultivation, distribution and possession of marijuana continues to be a crime under the U.S. Controlled Substances Act.

Summary Of Significant Accoun20

Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
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 September 30, 2017 and December 31, 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 September 30, 2017, there were outstanding stock options to purchase 1,000,000,000 shares of common stock, 666,666,667 shares of which were vested. (See Note 9)
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 September 30, 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: September 30, 2017 September 30, 2016 Convertible notes payable 33,826,242 — Options to purchase common stock 1,000,000,000 1,000,000,000 Warrants to purchase common stock 43,653,846 Restricted stock units 10,000,000 — Total 1,087,480,088 1,000,000,000
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 September 30, 2017 and December 31, 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.
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 3to5 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 5).
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.
Advertising	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $43,474 and $75,855 for the three and nine months ended September 30, 2017 and $2,330 and $24,214 for the three and nine months ended September 30, 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 September 30, 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 In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-04, Intangibles – Goodwill and Other (Topic 350). The amendments in this update simplify the test for goodwill impairment by eliminating Step 2 from the impairment test, which required the entity to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities following the procedure that would be required in determining fair value of assets acquired and liabilities assumed in a business combination. The amendments in this update are effective for public companies for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. We are evaluating the impact of adopting this guidance on our Consolidated Financial Statements. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805); Clarifying the Definition of a Business. The amendments in this update clarify the definition of a business to help companies evaluate whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The amendments in this update are effective for public companies for annual periods beginning after December 15, 2017, including interim periods within those periods. We are evaluating the impact of adopting this guidance on our Consolidated Financial Statements. In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815). The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, the amendments require entities that present earnings per share (EPS) in accordance with Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related EPS guidance (in Topic 260). The amendments in Part II of this Update recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities, the amendments in Part I of this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company is currently reviewing the impact of adoption of ASU 2017-11on its financial statements. In August 2014, the Financial Accounting Standards Board (‘FASB”) issued Accounting Standards Update (ASU) No. 2014-15, Disclosure of Uncertainties about an Entities Ability to Continue as a Going Concern, which is included in Accounting Standards Codification (“ASC”) 205, Presentation of Financial Statements In January 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (ASU) 2016-01, which amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial position and results of operations. The FASB issued ASU 2016-02, Leases (Topic 842) The FASB issued ASU No. 2016-09, “Improvements to Employee Share-Based Payment Accounting.” In November 2016, the FASB issued ASU No. 2016-18, S tatement of Cash Flows (Topic 230): Restricted Cash In April 2015, the FASB issued ASU No. 2015-03(ASU 2015-03), Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs There are other 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. There are various other 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.

Summary Of Significant Accoun21

Summary Of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 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: September 30, 2017 September 30, 2016 Convertible notes payable 33,826,242 — Options to purchase common stock 1,000,000,000 1,000,000,000 Warrants to purchase common stock 43,653,846 Restricted stock units 10,000,000 — Total 1,087,480,088 1,000,000,000

Property And Equipment (Tables)

Property And Equipment (Tables)	9 Months Ended
	Sep. 30, 2017
Property And Equipment Tables
Schedule of Property and Equipment	Property and equipment as of September 30, 2017 and December 31, 2016 is summarized as follows: September 30, 2017 December 31, 2016 Computer equipment $ 1,784 $ — Furniture and fixtures 12,360 — Subtotal 14,144 — Less accumulated depreciation (1,402 ) — Property and equipment, net $ 12,742 $ —

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2017
Investments Tables
Schedule of Investments	Pursuant to the Agreement, the Company committed to raising one million dollars for the joint venture based on the following schedule: April 4, 2017 $75,000 April 17, 2017 $125,000 May 1, 2017 $513,750 June 1, 2017 $17,250 July 1, 2017 $19,000 August 1, 2017 $250,000
Schedule of Standalone Unaudited Financial Information of BV-MCOA Management LLC Joint Venture	The standalone unaudited balance sheet of the BV- MCOA Management LLC Joint Venture as of September 30, 2017 and December 31, 2016 are as follows: September 30, 2017 December 31, 2016 ASSETS Cash 50,160.34 — Total Cash 50,160.34 Other Current Assets Bougainville Ventures Inc. Receivable 88,594.94 — Total Other Current Assets 1387,755.28 — Total Current Assets 138,755.28 — Fixed Assets Green House 35,724.61 Land Deposit 1 75,000.00 — Total Fixed Assets 210,724.61 — TOTAL ASSETS 349,479.89 — LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 3,456.50 Total Current Liabilities 3,456.50 — Equity 346,023.39 — TOTAL LIABILITIES AND EQUITY 349, 479.89 — The standalone unaudited statement of operations of the BV- MCOA Management LLC Joint Venture for the nine months ended September 30, 2017 and September 30, 2016 are as follows: For the Nine Months Ended September 30, 2017 For the 2016 Income 0.00 — Expense — Consulting Fees 15,200.00 — Legal Fees 12,062.56 General and Administrative 1,505,39 — Bank Service Charges 208.66 — Total Expense 28,976.61 — Net Loss (28,976.61 ) —

Convertible Note Payable (Table

Convertible Note Payable (Tables)	9 Months Ended
	Sep. 30, 2017
Convertible Note Payable Tables
Schedule of Convertible Notes Payable	Convertible notes payable are comprised of the following: September 30, 2017 December 31, 2016 Convertible note payable-Ditto- due April 30, 2018 $ 111,111 $ — Convertible note payable-Tangiers- due February 28, 2018 85,000 — Convertible notes payable-St George-last due January 21, 2019 477,500 — Total 673,611 — Less debt discounts (507,991 ) — Net 165,620 — Less current portion (88,515 ) — Long term portion $ (77,105 ) $ —

Notes Payable, Related Party (T

Notes Payable, Related Party (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Payable Related Party Tables
Schedule of Notes Payable, Related Party	Notes payable, related party is comprised of the following: September 30, 2017 December 31, 2016 Notes payable $ 246,267 $ 7,487 Convertible promissory notes 54,277 — Subtotal 300,544 7,487 Less unamortized debt discount (22,681 ) — Notes payable, net 277,863 7,487 Less current maturities (277,863 ) (7,487 ) Long term portion $ — $ —

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	9 Months Ended
	Sep. 30, 2017
Stockholders Deficit Tables
Summarizes the Stock Option Activity	The following table summarizes the stock option activity for the nine months ended September 30, 2017: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2016 1,000,000,000 $ 0.005 8.76 $ 76,000,000 Granted - Forfeitures or expirations - Outstanding at September 30, 2017 1,000,000,000 $ 0.005 8.26 $ 28,500,000 Exercisable at September 30, 2017 666,666,667 $ 0.005 8.26 $ 19,000,000
Schedule of Options by Excerise Price Range	The following table presents information related to stock options at September 30, 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 8.01 500,000,000
Summarizes the Stock Warrant Activity	The following table summarizes the stock warrant activity for the nine months ended September 30, 2017: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2016 - $ - $ - Granted 43,653,846 0.037 5.00 125,000 Forfeitures or expirations - Outstanding at September 30, 2017 43,653,846 $ 0.037 4.78 $ 150,000 Exercisable at September 30, 2017 43,653,846 $ 0.037 4.78 $ 15,000
Schedule of Warrants by Excerise Price Range	The following table presents information related to warrants at September 30, 2017: Options Outstanding Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ 0.025 10,000,000 4.84 10,000,000 .04 33,653,846 4.76 33,653,846 0.037 43,653,846 4.78 43,653,846
Summarizes the Restricted Stock Activity	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 December 31, 2016 10,000,000 Granted — Forfeited — Total Restricted Shares Issued at September 30, 2017 10,000,000 Vested at September 30, 2017 — Unvested restricted shares as of September 30, 2017 10,000,000

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 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 six months ended September 30, 2017: Warrant Liability Debt Derivative Balance, December 31, 2016 $ — $ — Total (gains) losses Initial fair value of debt derivative at note issuance 2,196,529 Initial fair value of warrant liability at issuance 1,064,903 Mark-to-market at September 30, 2017: 397,498 436,006 Transfers out of Level 3 upon conversion or payoff of notes payable (1,548,918 ) Balance, September 30, 2017 $ 1,462,401 $ 1,083,617 Net gain for the period included in earnings relating to the liabilities held during the period ended September 30, 2017 $ (397,498 ) $ (436,006 )

Subsequent Events (Tables)

Subsequent Events (Tables)	9 Months Ended
	Sep. 30, 2017
Subsequent Events Tables
Schedule of Investments	Pursuant to the Agreement, the Company committed to raising one million dollars for the joint venture based on the following schedule: April 4, 2017 $75,000 April 17, 2017 $125,000 May 1, 2017 $513,750 June 1, 2017 $17,250 July 1, 2017 $19,000 August 1, 2017 $250,000

Summary Of Significant Accoun29

Summary Of Significant Accounting Policies (Details) - shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		1,087,480,088	1,000,000,000
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		33,826,242
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		43,653,846
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 ($)	Sep. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 14,144
Less accumulated depreciation	1,402
Property and equipment, net	12,742
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,784
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 12,360

Investments (Details)

Investments (Details) - USD ($)	Sep. 30, 2017	Aug. 01, 2017	Jul. 03, 2017	Jun. 01, 2017	May 01, 2017	Apr. 17, 2017	Apr. 04, 2017
Joint Venture Agreement With Bougainville Ventures, Inc., [Member]
Committed amount to raise for joint ventures	$ 1,000,000	$ 250,000	$ 19,000	$ 17,250	$ 513,750	$ 125,000	$ 75,000

Investments (Schedule Of Standa

Investments (Schedule Of Standalone Financial Information Of BV-MCOA Management LLC Joint Venture) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
ASSETS
Total Cash		$ 115		$ 115	$ 147,486
Other Current Assets
Total Current Assets	161,319		161,319		240,085
Fixed Assets
Total Fixed Assets	12,742		12,742
TOTAL ASSETS	1,112,336		1,112,336		240,085
Current Liabilities
Accounts Payable	313,835		313,835		324,889
Total Current Liabilities	5,010,035		5,010,035		369,886
Equity	(4,426,099)		(4,426,099)		(129,801)
TOTAL LIABILITIES AND EQUITY	1,112,336		1,112,336		240,085
Expense
Net Loss	(3,884,747)	$ (506,018)	(24,585,618)	(1,935,529)
Joint Venture Agreement With Bougainville Ventures, Inc., [Member]
ASSETS
Cash	50,160		50,160
Total Cash	50,160		50,160
Other Current Assets
Bougainville Ventures Inc. Receivable	88,594		88,594
Total Other Current Assets	1,387,755		1,387,755
Total Current Assets	1,387,755		1,387,755
Fixed Assets
Green House	35,725		35,725
Land Deposit	175,000		175,000
Total Fixed Assets	210,725		210,725
TOTAL ASSETS	349,480		349,480
Current Liabilities
Accounts Payable	3,457		3,457
Total Current Liabilities	3,457		3,457
Equity	346,023		346,023
TOTAL LIABILITIES AND EQUITY	$ 349,480		349,480
Income			0
Expense
Consulting Fees			15,200
Legal Fees			12,063
General and Administrative			1,505
Bank Service Charges			209
Total Expense			28,977
Net Loss			$ 28,977

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Total	$ 673,611
Less debt discounts	507,991
Net	165,620
Less current portion	88,515
Long term portion	77,105
Convertible Note Payable-Ditto - Due April 30, 2018
Short-term Debt [Line Items]
Total	111,111
Convertible Note Payable-Tangiers - Due February 28, 2018 [Member]
Short-term Debt [Line Items]
Total	85,000
Convertible Notes Payable-St George - Last Due January 21, 2019 [Member]
Short-term Debt [Line Items]
Total	$ 477,500

Notes Payable, Related Party (D

Notes Payable, Related Party (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Notes Payable Related Party Details
Notes payable	$ 246,267	$ 7,487
Convertible promissory notes	54,277
Subtotal	300,544	7,487
Less unamortized debt discount	22,681	0
Notes payable, net	277,863	7,487
Less current maturities	277,863	7,487
Long term portion

Stockholders' Deficit (Summariz

Stockholders' Deficit (Summarizes The Stock Option Activity) (Details)	9 Months Ended
	Sep. 30, 2017USD ($)$ / sharesshares
Shares
Outstanding at December 31, 2016 | shares	1,000,000,000
Granted | shares
Forfeitures or expirations | shares
Outstanding at September 30, 2017 | shares	1,000,000,000
Exercisable at September 30, 2017 | shares	666,666,667
Weighted-Average Exercise Price
Outstanding at December 31, 2016 | $ / shares	$ 0.005
Granted | $ / shares
Forfeitures or expirations | $ / shares
Outstanding at September 30, 2017 | $ / shares	0.005
Exercisable at September 30, 2017 | $ / shares	$ 0.005
Weighted Average Remaining Contractual Term
Outstanding at December 31, 2016	8 years 9 months 4 days
Outstanding at September 30, 2017	8 years 3 months 4 days
Exercisable at September 30, 2017	8 years 3 months 4 days
Aggregate Intrinsic Value
Outstanding at December 31, 2016 | $	$ 76,000,000
Outstanding at September 30, 2017 | $	28,500,000
Exercisable at September 30, 2017 | $	$ 19,000,000

Stockholders' Deficit (Schedule

Stockholders' Deficit (Schedule Of Options By Excerise Price Range) (Details) - Exercise Price Per Share $0.005 [Member]	9 Months Ended
	Sep. 30, 2017$ / sharesshares
Options Outstanding
Exercise Price | $ / shares	$ 0.005
Number of Options	1,000,000,000
Options Exercisable
Weighted Average Remaining Life In Years	8 years 4 days
Exercisable Number of Options	500,000,000

Stockholders' Deficit (Summar37

Stockholders' Deficit (Summarizes The Stock Warrant Activity) (Details) - Warrants [Member]	9 Months Ended
	Sep. 30, 2017USD ($)$ / sharesshares
Shares
Outstanding at December 31, 2016 | shares
Granted | shares	43,653,846
Forfeitures or expirations | shares
Outstanding at September 30, 2017 | shares	43,653,846
Exercisable at September 30, 2017 | shares	43,653,846
Weighted Average Exercise Price
December 31, 2016 | $ / shares
Granted | $ / shares	0.037
Forfeitures or expirations | $ / shares
Outstanding at September 30, 2017 | $ / shares	0.037
Exercisable at September 30, 2017 | $ / shares	$ 0.037
Weighted Average Remaining Contractual Term
Granted	5 years
Outstanding at September 30, 2017	4 years 9 months 11 days
Exercisable at September 30, 2017	4 years 9 months 11 days
Aggregate Intrinsic Value
Outstanding at December 31, 2016 | $
Granted | $	125,000
Outstanding at September 30, 2017 | $	150,000
Exercisable at September 30, 2017 | $	$ 15,000

Stockholders' Deficit (Schedu38

Stockholders' Deficit (Schedule Of Warrants By Excerise Price Range) (Details)	9 Months Ended
	Sep. 30, 2017$ / sharesshares
Options Outstanding
Exercise Price | $ / shares	$ 0.0335
Warrants [Member] | Exercise Price Per Share $0.025 [Member]
Options Outstanding
Exercise Price | $ / shares	$ 0.025
Number of Options	10,000,000
Options Exercisable
Weighted Average Remaining Life In Years	4 years 10 months 2 days
Exercisable Number of Options	10,000,000
Warrants [Member] | Exercise Price Per Share $0.04 [Member]
Options Outstanding
Exercise Price | $ / shares	$ 0.04
Number of Options	33,653,846
Options Exercisable
Weighted Average Remaining Life In Years	4 years 9 months 4 days
Exercisable Number of Options	33,653,846
Warrants [Member] | Exercise Price Per Share $0.037 [Member]
Options Outstanding
Exercise Price | $ / shares	$ 0.037
Number of Options	43,653,846
Options Exercisable
Weighted Average Remaining Life In Years	4 years 9 months 11 days
Exercisable Number of Options	43,653,846

Stockholders' Deficit (Summar39

Stockholders' Deficit (Summarizes The Restricted Stock Activity) (Details) - Restricted Stock Units [Member]	9 Months Ended
	Sep. 30, 2017shares
Outstanding at December 31, 2016	10,000,000
Granted
Forfeited
Outstanding at September 30, 2017	10,000,000
Vested at September 30, 2017
Unvested restricted shares as of September 30, 2017	10,000,000

Fair Value Measurement (Details

Fair Value Measurement (Details)	9 Months Ended
	Sep. 30, 2017USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, December 31, 2016
Total (gains) losses
Balance, September 30, 2017	632,322
Warrant Liability [Member] | Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, December 31, 2016
Total (gains) losses
Initial fair value of warrant liability at issuance	1,064,903
Mark-to-market at September 30, 2017:	397,498
Balance, September 30, 2017	1,462,401
Net gain for the period included in earnings relating to the liabilities held during the period ended September 30, 2017	(397,498)
Debt Derivative [Member] | Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, December 31, 2016
Total (gains) losses
Initial fair value of debt derivative at note issuance	2,196,529
Mark-to-market at September 30, 2017:	436,006
Transfers out of Level 3 upon conversion or payoff of notes payable	1,548,918
Balance, September 30, 2017	1,083,617
Net gain for the period included in earnings relating to the liabilities held during the period ended September 30, 2017	$ (436,006)

Nature Of Operations And Basi41

Nature Of Operations And Basis Of Presentation (Narrative) (Details)	1 Months Ended
	Oct. 31, 2009
Sparrowtech, Inc. [Member]
Noncash or Part Noncash Acquisitions [Line Items]
Merger description of Sparrowtech, Inc	In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties.

Summary Of Significant Accoun42

Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Allowance for doubtful accounts	$ 0		$ 0		$ 0
Advertising cost	$ 43,474	$ 2,330	$ 75,855	$ 24,214
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

Investments (Narrative) (Detail

Investments (Narrative) (Details)	Aug. 31, 2017USD ($)	Jul. 17, 2017USD ($)	Jun. 30, 2017USD ($)	Jun. 16, 2017USD ($)	Apr. 04, 2017USD ($)	Mar. 16, 2017	Mar. 13, 2017	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)	Aug. 01, 2017USD ($)	Jul. 03, 2017USD ($)	Jun. 01, 2017USD ($)	May 01, 2017USD ($)	Apr. 17, 2017USD ($)
Summary of Investment Holdings [Line Items]
Paid for investments in joint ventures										$ 688,275
Gain (loss) on equity investment								$ (375,000)		$ (375,000)
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. On July 31, 2017, the Company exercised the option and paid Benihemp $50,000 to acquire a 25% membership interest in Benihemp’s limited liability company.
Investment, value				$ 50,000
Investment interest rate				4.00%
Option exercised and paid Benihemp to acquired the membership			$ 50,000
Membership interest acquired in Benihemp limited liability company			0.25
Global Hemp Group, Inc Joint Vemture
Summary of Investment Holdings [Line Items]
Cost of phase 1 of hemp trial paid	$ 10,775
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 | shares								15,000,000		15,000,000
Investment, value								$ 250,000		$ 250,000
Percentage of investment ownership								15.00%		15.00%
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								50.00%		50.00%
Total committed amount to raise for joint ventures					$ 75,000			$ 1,000,000		$ 1,000,000		$ 250,000	$ 19,000	$ 17,250	$ 513,750	$ 125,000
Paid for investments in joint ventures		$ 300,000			$ 75,000
Payment made for joint venture								375,000
Investment value in BV-MCOA Management LLC								375,000		375,000
Gain (loss) on equity investment								$ (375,000)	$ 0	$ (375,000)	$ 0

Convertible Note Payable (Narra

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

Sep. 30, 2017

Aug. 04, 2017

Jul. 31, 2017

Jul. 03, 2017

Jun. 30, 2017

Mar. 30, 2017

Sep. 30, 2017

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2017

Sep. 30, 2016

Dec. 31, 2016

Short-term Debt [Line Items]

Convertible promissory note consideration amount

$ 673,611

$ 673,611

$ 673,611

$ 673,611

Net proceeds from convertible promissory notes

601,465

$ 30,000

Fair value assumption - Embedded derivatives:

Non cash interest expenses

$ 1,020,784

Exercisable price

$ 0.0335

$ 0.0335

$ 0.0335

$ 0.0335

Accrued interest

$ 12,598

$ 12,598

$ 12,598

$ 12,598

4,800

Warrant liability

1,462,401

1,462,401

1,462,401

1,462,401

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

(863,472)

(833,504)

Amortization of debt discount

729,326

Debt Derivative [Member]

Short-term Debt [Line Items]

Fair value of embedded derivatives

$ 1,083,617

$ 1,083,617

$ 1,083,617

$ 1,083,617

Fair value assumption - Embedded derivatives:

Fair value of assumption model

Binomial Option Pricing Model

Dividend yield

0.00%

Expected volatility

446.34%

Estimated fair value of common stock

$ 0.0335

$ 0.0335

$ 0.0335

$ 0.0335

Warrant liability

$ 1,462,401

$ 1,462,401

$ 1,462,401

$ 1,462,401

Minimum [Member] | Debt Derivative [Member]

Fair value assumption - Embedded derivatives:

Weighted average risk-free interest rate

1.20%

Expected life

6 months 29 days

Maximum [Member] | Debt Derivative [Member]

Fair value assumption - Embedded derivatives:

Weighted average risk-free interest rate

1.92%

Expected life

4 years 10 months 2 days

Forbearance Agreement With St George Investments LLC [Member]

Fair value assumption - Embedded derivatives:

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]

Fair value assumption - Embedded derivatives:

Warrants issued for debt as an investment incentive

43,653,846

Convertible Promissory Notes Dated March 30, 2017 [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 consideration amount

$ 2,500,000

Convertible promissory note original interest discount

$ 277,778

Convertible promissory note description

Debt is unsecured.

Net proceeds from convertible promissory notes

$ 99,965

Gross face amount of convertible promissory notes

111,111

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.

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 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

$ 242,571

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

1.13%

Expected life

6 months 29 days

Estimated fair value of common stock

$ 0.0375

Non cash interest expenses

$ 166,071

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

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 due date description

It is due upon maturity sixteen months after purchase price date.

Convertible promissory note original interest discount

$ 67,500

Convertible promissory note description

The promissory note will be funded in four tranches of $422,500, $27,500, $27,500 and $275,000; net of OID and transaction costs.

Net proceeds from convertible promissory notes

425,000

Gross face amount of convertible promissory notes

477,500

Convertible promissory note conversion terms

The promissory note is 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 conversion price

$ 0.04

Fair value of embedded derivatives

$ 414,997

$ 689,903

$ 414,997

$ 414,997

$ 414,997

Fair value assumption - Embedded derivatives:

Fair value of assumption model

Binomial Option Pricing Model

Binomial Option Pricing Model

Dividend yield

0.00%

0.00%

Expected volatility

448.94%

Weighted average risk-free interest rate

1.93%

Expected life

5 years

1 year 3 months 29 days

Estimated fair value of common stock

$ 0.0205

Non cash interest expenses

$ 809

Legal fees for convertible promissory note

$ 10,000

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.

Secured Convertible Promissory Notes Dated July 03, 2017 - 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 Dated July 03, 2017 - 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 Dated July 03, 2017 - St George Investments [Member] | Warrants [Member]

Fair value assumption - Embedded derivatives:

Warrants issued for debt as an investment incentive

33,653,846

Cashless warrant period

5 years

Exercisable price

$ 0.04

Convertible Promissory Notes [Member]

Fair value assumption - Embedded derivatives:

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

$ (1,255,213)

$ (1,225,245)

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

Fair value assumption - Embedded derivatives:

Amortization of debt discount

$ 128,993

$ 154,807

Notes Payable, Related Party (N

Notes Payable, Related Party (Narrative) (Details) - USD ($)	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Short-term Debt [Line Items]
Convertible promissory note consideration amount	$ 673,611		$ 673,611		$ 673,611
Fair value assumption - Embedded derivatives:
Non cash interest expenses					1,020,784
Gain (loss) on change in fair value of derivative liabilities			(863,472)		(833,504)
Amortization of debt discount					$ 729,326
Common Stock [Member]
Fair value assumption - Embedded derivatives:
Shares issued for settlement of notes, shares					55,604,744
Officers [Member] | Notes Payable [Member]
Short-term Debt [Line Items]
Notes payable description					The issued notes are unsecured, due on demand and non-interest bearing.		The issued notes are unsecured, due on demand and non-interest bearing.
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	$ 160,378	$ 1,317,555	$ 160,378		$ 160,378
Fair value assumption - Embedded derivatives:
Fair value of assumption model	Binomial Option Pricing Model	Binomial Option Pricing Model
Dividend yield	0.00%	0.00%
Expected volatility	446.34%	449.09%
Weighted average risk-free interest rate	1.31%	1.24%
Expected life	9 months	1 year
Estimated fair value of common stock	$ 0.0335	$ 0.0205	$ 0.0335		$ 0.0335
Non cash interest expenses		$ 732,463
Gain (loss) on change in fair value of derivative liabilities			$ 391,741		$ 391,741
Related Party [Member] | Convertible Promissory Notes Dated June 30, 2017 [Member] | Interest Expense [Member]
Fair value assumption - Embedded derivatives:
Amortization of debt discount			$ 572,836		$ 574,519
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					55,604,744
Shares issued for settlement of notes, value					$ 560,070

Stockholders' Deficit (Narrativ

Stockholders' Deficit (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Stock-based compensation expense			$ 18,113,583	$ 1,488,290
Warrant exercise price	$ 0.0335		$ 0.0335
Options [Member]
Exercise price of stock options			$ 0.0335
Unamortized stock based compensation expense	$ 600,000		$ 600,000
Unamortized stock based compensation weighted average remaining period			1 year
Stock-based compensation expense	150,000	$ 150,000	$ 450,000	$ 450,000
Restricted Stock Units [Member]
Unamortized stock based compensation expense	$ 83,750		$ 83,750
Unamortized stock based compensation weighted average remaining period			6 months
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.

Fair Value Measurement (Narrati

Fair Value Measurement (Narrative) (Details)	9 Months Ended
	Sep. 30, 2017
Fair Value Measurement Narrative Details
Decrease of stock price from initial valuation	44.50%

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Accrued compensation	$ 97,500	$ 32,710
Notes payable	277,863	7,487
Officers And Executives [Member]
Related Party Transaction [Line Items]
Accrued compensation	97,500	32,710
Officers [Member] | Notes Payable [Member]
Related Party Transaction [Line Items]
Notes payable	$ 54,277	$ 0

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - USD ($)	Nov. 09, 2017	Nov. 07, 2017	Nov. 06, 2017	Nov. 01, 2017	Oct. 10, 2017	Jul. 17, 2017	Apr. 04, 2017	Mar. 16, 2017	Sep. 30, 2017	Sep. 30, 2016	Jul. 31, 2017
Subsequent Event [Line Items]
Paid for investments in joint ventures									$ 688,275
Joint Venture Agreement With Bougainville Ventures, Inc., [Member]
Subsequent Event [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.
Paid for investments in joint ventures						$ 300,000	$ 75,000
Investment value in BV-MCOA Management LLC									$ 375,000
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member]
Subsequent Event [Line Items]
Convertible promissory note face value											$ 250,000
Convertible promissory note conversion price											$ 0.0125
Subsequent Event [Member] | Joint Venture Agreement With Bougainville Ventures, Inc., [Member]
Subsequent Event [Line Items]
Investment description			On November 6, 2017, pursuant to Section 12.9 of the Agreement, the Registrant and Bougainville entered into a written amendment which reduced the Registrant’s funding obligation from one million dollars ($1,000,000) to eight hundred thousand dollars ($800,000), and separately required the Registrant to issue to Bougainville 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.
Subsequent Event [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Subsequent Event [Line Items]
Agreement description					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 ($85,000.00) to the Company, with total principal and interest due in the amount of ninety-three thousand, five hundred dollars ($93,500.00); and one in the amount of fifty thousand dollars ($50,000.00), with total principal and interest due in the amount of fifty-five thousand dollars ($55,000.00). 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 ($250,000.00), the Company agreed to pay a prepayment penalty of eighteen thousand, five hundred dollars ($18,500.00), resulting in a total payable on this note in the amount of one hundred and twelve thousand, two hundred dollars ($112,200.00). The Company agreed to settle the notes by paying Tangiers one hundred and sixty-seven thousand, two hundred dollars ($167,200.00) and issuing Tangiers three million shares of the Company’s restricted common stock. The Company and Tangiers agreed to mutual releases of all claims.
Subsequent Event [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member] | 10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member]
Subsequent Event [Line Items]
Settlement of convertible notes					$ 93,500
Subsequent Event [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member] | Convertible Promissory Notes - Tangiers Global LLC [Member]
Subsequent Event [Line Items]
Settlement of convertible notes					55,000
Convertible promissory note face value					$ 50,000
Description of settlement of convertible notes					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 ($250,000.00), the Company agreed to pay a prepayment penalty of eighteen thousand, five hundred dollars ($18,500.00), resulting in a total payable on this note in the amount of one hundred and twelve thousand, two hundred dollars ($112,200.00). The Company agreed to settle the notes by paying Tangiers one hundred and sixty-seven thousand, two hundred dollars ($167,200.00) and issuing Tangiers three million shares of the Company’s restricted common stock. The Company and Tangiers agreed to mutual releases of all claims.
Subsequent Event [Member] | Securities Purchase Agreement With St. George [Member] | Secured Convertible Promissory Notes Dated November 01, 2017 [Member]
Subsequent Event [Line Items]
Convertible promissory note face value				$ 601,420
Convertible promissory note conversion price				$ 0.001
Additional consideration description under securities purchase agreement				As additional consideration for the Securities Purchase Agreement, the Company entered into a Warrant Agreement with St. George, which provides St. George with the right to purchase at any time on or after November 1, 2017, until November 1, 2022, twenty-two million (22,000,000) shares of Company’s common stock, par value $0.001 per share (the “Common Stock”), as such number may be adjusted from time to time pursuant to the terms and conditions of the Warrant Agreement. The Company’s issuance of common stock upon St. George’s election to exercise the warrants is based upon an exemption from registration provided the 1933 Securities Act.
Subsequent Event [Member] | Joint Venture Agreement With Bougainville Ventures, Inc., [Member]
Subsequent Event [Line Items]
Paid for investments in joint ventures		$ 425,000
Investment value in BV-MCOA Management LLC		$ 800,000
Shares issued towards joint venture	15,000,000