Marijuana Company of America (MCOA) 10-Q 19 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 19, 2019
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Current Fiscal Year End Date	--12-31
Entity File Number	000-27039
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	0001078799
Entity Tax Identification Number	98-1246221
Entity Incorporation, State or Country Code	UT
Entity Address, Address Line One	1340 West Valley Parkway
Entity Address, Address Line Two	Suite 205
Entity Address, City or Town	Escondido
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92029
City Area Code	(888)
Local Phone Number	777-4362
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Common Stock, Shares Outstanding		74,989,736
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash	$ 44,821	$ 359,577
Short-term Investments	120,708	810,000
Accounts receivable, net	62,973	46,376
Inventory	204,041	186,989
Other current assets	111,540	93,833
Total current assets	544,083	1,496,775
Property and equipment, net	10,046	12,430
Other assets:
Long-term Investments	3,772,652	408,077
Security deposit	2,500	2,500
Total assets	4,329,281	1,919,782
Current liabilities:
Accounts payable	751,109	416,444
Accrued compensation	270,000	454,316
Accrued liabilities	271,948	216,946
Debt obligations of Joint venture	1,633,872	289,742
Notes payable, related party	90,418	287,140
Convertible notes payable, net of debt discount of $838,335 and $896,180, respectively	2,688,555	1,132,668
Warrant liability to be settled	45,000
Contingency Liability	956,251
Derivative liability	5,118,562	2,256,631
Total current liabilities	11,825,715	5,053,887
Total liabilities	11,825,715	5,053,887
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, 2019 and December 31, 2018	10,000	10,000
Common stock, $0.001 par value; 5,000,000,000 shares authorized; 52,029,238 and 42,687,301 shares issued and outstanding as of September 30, 2019 and December 31, 2018, respectively (Reflects post reverse stock split of 1:60)	52,029	42,687
Common Stock to be issued	28
Common stock subscriptions		90,000
Additional paid in capital	57,304,027	50,707,103
Accumulated deficit	(64,862,517)	(53,983,895)
Total stockholders' deficit	(7,496,433)	(3,134,105)
Total liabilities and stockholders' deficit	4,329,281	1,919,782
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, 2019 and December 31, 2018	10,000	10,000
Total stockholders' deficit	10,000	10,000
Total liabilities and stockholders' deficit	10,000	10,000
Class B 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, 2019 and December 31, 2018
Total stockholders' deficit
Total liabilities and stockholders' deficit

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Convertible note payable, net of debt discount - current	$ 838,335	$ 896,180
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	52,029,238	42,687,301
Common stock, shares outstanding	52,029,238	42,687,301
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
Class B Preferred Stock [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
REVENUES:
Sales	$ 222,984	$ 81,007	$ 538,026	$ 128,452
Related party Sales	6,387	9,269	14,735	9,269
Total Revenues	229,371	90,276	552,761	137,721
Cost of sales	90,843	28,437	159,860	43,047
Gross Profit	138,528	61,839	392,901	94,674
OPERATING EXPENSES:
Selling, general and administrative expenses	761,454	728,254	3,226,210	1,891,619
Depreciation	1,696	1,524	5,087	4,442
Total operating expenses	763,150	729,778	3,231,297	1,896,061
Net loss from operations	(624,622)	(667,939)	(2,838,396)	(1,801,387)
OTHER INCOME (EXPENSES):
Interest expense, net	1,559,720	1,422,231	3,001,972	3,503,610
Legal contingency expense	1,497,674		1,497,674	1,676,870
Impairment of Joint Ventures				296,761
Loss on equity investments	122,864	(107,982)	(107,961)	(156,698)
Loss on debt modification		(1,343,161)		(1,343,161)
Gain (Loss) on change in fair value of derivative liabilities	(1,668,112)	3,072,345	(2,148,262)	4,658,074
Gain on cancellation of debt		1,500,000		1,500,000
Unrealized (Loss) Gain on trading securities	(362,625)	1,175,000	(647,625)	1,175,000
Loss on sales of trading securities	24,698		24,698
(Loss) Gain on settlement of debt	(612,034)	(61,906)	(612,034)	94,933
Total other income (expense)	(5,601,999)	2,812,065	(8,040,226)	450,907
Net loss before income taxes	(6,226,621)	2,144,126	(10,878,622)	(1,350,480)
Income taxes (benefit)
NET INCOME (LOSS)	$ (6,226,621)	$ 2,144,126	$ (10,878,622)	$ (1,350,480)
Loss per common share, basic and diluted	$ (0.13)	$ 0.06	$ (0.26)	$ (0.04)
Weighted average number of common shares outstanding, basic and diluted (Reflects post reverse stock split of 1:60)	49,686,994	38,150,788	41,726,239	36,891,076

Condensed Consolidated Statem_2

Condensed Consolidated Statement Of Stockholders' Deficit (Unaudited) - USD ($)	Class A Preferred Stock [Member]	Class B Preferred Stock [Member]	Common Stock [Member]	Common Stock to be issued [Member]	Common Stock Subscriptions [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance preferred stock, shares at Dec. 31, 2017	10,000,000
Balance common stock, shares at Dec. 31, 2017			35,057,733
Balance, value at Dec. 31, 2017	$ 10,000		$ 35,058			$ 32,525,294	$ (42,888,104)	$ (10,317,752)
Common stock issued for services rendered, shares			370,847
Common stock issued for services rendered, value			$ 371			327,384		327,755
Common stock issued in settlement of convertible notes payable and accrued interest, shares			1,525,673
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 1,526			3,035,563		3,037,089
Conversion of related party notes payable, shares			1,265,471
Conversion of related party notes payable, value			$ 1,265			758,018		759,283
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			928,447
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 928			(928)		0
Common stock issued in settlement of legal case, shares			961,280
Common stock issued in settlement of legal case, value			$ 961			1,700,504		1,701,465
Sale of common stock, shares				83,333
Sale of common stock, value				$ 83		49,917		50,000
Proceeds from common stock subscriptions					190,000			190,000
Reclassification of derivative liabilities						1,456,550		1,456,550
Reclassification of warrant liability						2,490,767		2,490,767
Stock based compensation						(64,501)		(64,501)
Net Loss							(1,350,480)	(1,350,480)
Balance preferred stock , shares at Sep. 30, 2018	10,000,000
Balance common stock, shares at Sep. 30, 2018			40,109,450	83,333
Balance, value at Sep. 30, 2018	$ 10,000		$ 40,109	$ 83	190,000	42,278,568	(44,238,584)	(1,719,823)
Balance preferred stock, shares at Dec. 31, 2017	10,000,000
Balance common stock, shares at Dec. 31, 2017			35,057,733
Balance, value at Dec. 31, 2017	$ 10,000		$ 35,058			32,525,294	(42,888,104)	$ (10,317,752)
Balance preferred stock , shares at Dec. 31, 2018	10,000,000	0
Balance common stock, shares at Dec. 31, 2018			42,687,301					42,687,301
Balance, value at Dec. 31, 2018	$ 10,000		$ 42,687		90,000	50,707,103	(53,983,895)	$ (3,134,105)
Common stock issued for services rendered, shares			552,054
Common stock issued for services rendered, value			$ 552			553,815		554,367
Common stock issued in settlement of convertible notes payable and accrued interest, shares			5,208,063
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 5,208			3,551,615		3,556,823
Conversion of related party notes payable, shares			2,394,565
Conversion of related party notes payable, value			$ 2,394			1,730,119		1,732,513
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			655,556	27,778
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 656	$ 28	(40,000)	95,139		55,823
Sale of common stock, shares			531,699
Sale of common stock, value			$ 532		(50,000)	203,522		154,054
Proceeds from common stock subscriptions
Additional paid-in capital due to issuance of convertible debt						462,714		462,714
Net Loss							(10,878,622)	$ (10,878,622)
Balance preferred stock , shares at Sep. 30, 2019	10,000,000	0
Balance common stock, shares at Sep. 30, 2019			52,029,238	27,778				52,029,238
Balance, value at Sep. 30, 2019	$ 10,000		$ 52,029	$ 28		$ 57,304,027	$ (64,862,517)	$ (7,496,433)

Condensed Consolidated Statem_3

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ (10,878,622)	$ (1,350,480)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	5,087	4,442
Amortization of debt discount	2,172,936	1,171,549
Bad debt expense	15,000	1,559
Non cash interest	1,886,837	2,827,419
Stock based compensation	100,350	21,404
Unrealized Gain on trading securities	(647,625)
Realized Loss on trading securities	(41,667)
(Gain) Loss on change in fair value of derivative liabilities	(2,148,262)	4,658,074
Impairment of investment in BV joint venture		296,761
(Gain) Loss on settlement of debt	(612,034)	1,594,933
Loss on equity investment	(107,961)	(156,698)
Changes in operating assets and liabilities:
Accounts receivable	31,597	(1,149)
Inventory	17,052	401,033
Other current assets	17,707
Accounts payable	206,926	474,128
Accrued liabilities	(348)	(27,993)
Contingency Liability	1,497,675	1,676,870
Accrued compensation	(381,038)	390,014
Net cash used in operating activities	(1,884,004)	(1,010,520)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in joint venture	685,049
Purchase of investments		624,767
Purchase of property and equipment	2,703	7,119
Net cash used in investing activities	(687,752)	(631,886)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of notes payable	2,257,000	1,080,186
Proceeds from issuance of notes payable, related party		194,881
Proceeds from sale of common stock		185,000
Net cash provided by Financing activities	2,257,000	1,460,067
Net decrease in cash	(314,756)	(182,339)
Cash-beginning of period	359,577	249,831
Cash-end of period	44,821
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid
Taxes paid
Non cash financing activities:
Common stock issued in settlement of convertible notes payable	3,016,750	762,650
Common stock issued in settlement of related party notes payable and accrued compensation	462,714	759,283
Investment in joint venture	$ 2,650,000

Nature Of Operations And Basis

Nature Of Operations And Basis Of Presentation	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature Of Operations And Basis Of Presentation	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc., a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART™ brand. On February 1, 2016, the Company formed MCOA CA, Inc., a California corporation as a wholly owned subsidiary to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited, a United Kingdom corporation as a wholly owned subsidiary for the purpose of future expansion into the European market. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., Hempsmart Limited and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. 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, 2018 has been derived from audited financial statements. Operating results for the three and nine months ended September 30, 2019 are not necessarily indicative of results that may be expected for the year ending December 31, 2019. These condensed financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2018.

Going Concern And Management's

Going Concern And Management's Liquidity Plans	9 Months Ended
	Sep. 30, 2019
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 for nine months ended September 30, 2019, the Company had a net loss of $10,878,622 and used cash in operations of $1,884,004. 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 2019 has been from funds generated from proceeds from the issuance of convertible and other debt and issuance of stock through private placements. With the exception of the current quarter, the Company has experienced net losses from operations since inception, but expects these conditions to improve as its business develops. The Company has stockholders' deficiencies at September 30, 2019 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 discussed in this filing. 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, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3 –SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 2018, and for the quarter ended September 30, 2019, there were no incomplete contracts. As is more fully discussed below, we are of the opinion that none of our contracts for services or products contain significant financing components that require revenue adjustment under FASB ASC Topic 606. Identification of Our Contracts with Our Customers. Contracts included in our application of FASB ASC Topic 606, consist completely of sales contracts between us and our customers that create enforceable rights and obligations. For the year ended December 31, 2018, and for the three and nine months ended September 30, 2019, our sales contracts included the following parties: us, our sales associates and our customers. Our sales contracts were offered by us and our sales associates to our customers directly through our web site. Our sales contracts, and those formalized by our sales associates, are represented by an electronic order form, which contains the contractual elements of offer for sale, acceptance and the provision of consideration consisting of the buyer’s payment, and the concurrent delivery of our hempSMART™ product. Since our hempSMART™ product sales contracts are consummated upon (i) receipt of the customer’s acceptance of our offer; (ii) our concurrent receipt of our customers payment; and, (iii) our delivery of the agreed to hempSMART™ product, all parties are equally committed to fulfilling their respective obligations under the sales contracts. Further, the sales contracts specifically identify (i) parties; (ii) quantity and type of hempSMART™ product ordered; (iii) price; and, (iv) subject, and so each respective party’s rights are identifiable and the payment terms are defined. Since the sales contracts are consummated concurrent with offer, acceptance, payment and delivery of the hempSMART™ product ordered, we recognize principal revenue and cash flows as the respective sales contract transactions are completed. Further, because our sales contracts are offered, accepted and consummated concurrently, our ability to collect revenue is immediate. We receive no payments for agreements that do not qualify as a contract. If customers agree to multiple sales contracts when they are entered into at or near the same time, our policy is to combine those contracts if: (i) the sales contracts are negotiated as a single package; (ii) the payment amount of one sales contract is dependent upon another sales contract; (iii) our performance obligations of delivering multiple hempSMART™ products can be determined to be part of a single transaction. Since the nature of the entry into and consummation of our sales contracts occurs concurrently, there are no changes or modifications to the terms of the sales contracts that would modify the enforceable rights and performance obligations of the parties, and/or materially alter the timing of our receipt of revenue from our sales contracts. Identifying the Performance Obligations in Our Sales Contracts. In analyzing our sales contracts, our policy is to identify the distinct performance obligations in a sales contract arrangement. In determining our performance obligations under our sales contracts, we consider that the terms and conditions of sales are explicitly outlined in our sales contracts, and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in our contracts, or are highly dependent or highly integrated with other goods in our sales contracts. Thus, our performance obligations are singularly related to our promise to provide the hempSMART™ products upon receipt of payment. We offer an assurance warranty on our hempSMART™ products that allows a customer to return any hempSMART™ products within thirty days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations, since they are electable at the whim of the customer for any reason. However, we do account for returns of purchase prices if made. Determination of the Price in Our Sales Contracts. The transaction prices in our sales contract is the amount of consideration we expect to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. We exclude amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, our sales contracts do not have significant financing components, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided. Allocation of the Transaction Price of Our Sales Contracts. Our sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, our sales contracts include one performance obligation in each contract. As such, from the outset, we allocate the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which we believe is an accurate representation of what the price is in each transaction. Recognition of Revenue when the Performance Obligation is Satisfied. A performance obligation is satisfied when or as control of the good or service is transferred to the customer. The standard defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” (ASC 606-10-20). For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, our single performance obligation sales contracts are singularly related to our promises to provide the hempSMART™ products to the customer upon receipt of payment, which occurs concurrently and when completed, allows us under our revenue recognition policy to realize revenue. Product Sales Revenue from product sales, including delivery fees, is recognized when (i) an order is placed by the customer; (ii) the price is fixed and determinable when the order is placed; (iii) the customer is required to and concurrently pays for the product upon order; and, (iv) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (i) our customers exercise discretion in determining the timing of when they place their product order; and, (ii) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606. Consulting Services We also offer professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, we have not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended 2017 and 2018 or the three and nine months ended September 30, 2019. We intend and expect these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, we intend to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, we will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. We will only recognize revenues as we incur and charge billable hours. Because our hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, we are of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue we recognize under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no quantitative adjustments converting from ASC 605 to ASC 606 respecting the timing of our revenue recognition because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and our consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to 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, 2019, and December 31, 2018, allowance for doubtful accounts was $0, respectively. Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs. Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments 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. 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 The computation of basic and diluted income (loss) per share as of September 30, 2019 and 2018 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, 2018, figures adjusted to reflect the 1:60 reverse stock split effective September 3, 2019): September 30, 2019 September 30, 2018 Convertible notes payable 52,346,160 1,059,202 Options to purchase common stock — 16,666,667 Warrants to purchase common stock 3,602,160 1,983,712 Restricted stock units — 166,667 Total 55,948,320 19,876,248 Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. Investments The Company follows Accounting Standards Codification subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes. As a smaller reporting company, the company is subject to provisions of Rule 8-03(b)(3) of Regulation S-X which requires the disclosure of certain financial information for equity investees that constitute 20% of more of the Company’s consolidated net income (loss). For the three months ended September 30, 2019, income allocations from the Company’s stock purchase agreement in Natural Plant Extract accounted for under the equity method, exceeded more than 20% of the Company’s consolidated net loss. Natural Plant Extract of California, Inc The standalone unaudited financial statements of Natural Plant Extract of California, Inc. for the third quarter ended September 30, 2019 and the year ended December 31, 2018 were as follows: Natural Plant Extract ("NPE") For the three months ended For the nine months ended September 30, 2019 September 30, 2019 Revenues $ 11,081 $ 326,019 Cost of Sales 60,757 407,022 Gross Margin (49,676 ) (81,003 ) Expenses 95,870 426,984 Net Loss (145,546 ) (507,987 ) Equity in net loss of unconsolidated joint venture reflected in the accompanying Consolidated Statement of Operations $ (29,109 ) $ (101,597 ) Summarized Balance Sheet September 30, 2019 December 31, 2018 Cash $ 29,961 $ 1,794 Total Current Assets 2,983,993 — Total Fixed assets 56,202 98,282 Notes receivable and other non-current assets 1,578,229 312,004 TOTAL ASSETS 4,648,385 412,080 Long Term Liabilities 2,657,381 616,264 Equity 1,991,004 (204,184 ) Total Liabilities and equity $ 4,648,385 $ 412,080 For the third Quarter ended For the Year ended September 30, 2019 December 31, 2018 Summarized Income Statement Sales $ 11,081 — Total expenses 156,627 $ 204,184 Net Losses $ (145,546 ) $ (204,184 On April 15, 2019, the Company entered into a material definitive agreement with Natural Plant Extract of California, Inc., a California corporation, and its wholly owned subsidiaries, Green Ethos LLC, Northern Lights Distribution LLC, and, Block Chain 420 LLC, all California limited liability companies (collectively, “NPE”). The Company and NPE agreed to form a joint venture incorporated in California under the name Viva Buds for the purpose of operating a California licensed cannabis distribution business pursuant to California law legalizing cannabis for recreational and medicinal use. Pursuant to the material definitive agreement, the Company agreed to acquire twenty percent (equal to 200,000) of NPE’s authorized shares in exchange for Registrant’s payment of two million dollars and one million dollars’ worth of common stock, or approximately 1,173,709 shares of the Company’s restricted common stock, after the effects of the reverse stock split effective September 3, 2019. The shares were issued on July 3, 2019. The Company’s payment obligations are governed by a stock purchase agreement which required the Company to the following payment schedule: a. Deposit of $350,000 within 5 days of the execution of the material definitive agreement; b. Deposit of $250,000 payable within 30 days; c. Deposit of $400,000 within 60 days; d. Deposit of $500,000 within 75 days; e. Deposit of $500,000 within 90 days The Company made its initial deposit pursuant to this schedule. However, the Company failed to make the other scheduled payments and is now in default. As of the date of this filing, the Company and NPE are in negotiations to restructure the payment plan. Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company's own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2019 and December 31, 2018. 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, as they are short term in nature. Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $159,428 and $550,544 for the three and nine months ended September 30, 2019 and $273,219 and $343,964 for the three and nine months ended September 30, 2018, 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, 2019, and 2018, 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. The following table represents the Company’s hempSMART business, which is its sole operating segment as of September 30, 2019: hempSMART STATEMENT OF OPERATIONS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2019 For the Three months ended September 30, For the Nine months ended September 30, 2019 2018 2019 2018 Revenues $ 229,371 $ 90,276 $ 552,761 $ 137,721 Cost of Sales 90,843 28,437 159,860 43,047 Gross profit 138,528 61,839 382,901 94,674 Expenses Depreciation expense 1,696 1,524 5,087 4,442 Selling and general expenses 399,662 251,786 1,611,581 617,294 Total Expenses 401,358 253,310 1,616,668 621,736 Net Loss from Operations $ (262,830 ) $ (191,471 ) $ (1,223,767 ) $ (527,062 Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires lessees to recognize a lease liability, on a discounted basis, and a right-of-use asset for substantially all leases, as well as additional disclosures regarding leasing arrangements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which provides an optional transition method of applying the new lease standard. Topic 842 can be applied using either a modified retrospective approach at the beginning of the earliest period presented, or as permitted by ASU 2018-11, at the beginning of the period in which it is adopted. We adopted this standard using a modified retrospective approach on January 1, 2019. The modified retrospective approach includes a number of optional practical expedients relating to the identification and classification of leases that commenced before the adoption date; initial direct costs for leases that commenced before the adoption date; and, the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The Company elected the package of practical expedients permitted under ASC 842 allowing it to account for its existing operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or, (iii) the accounting for indirect costs as defined in ASC 842. The company negotiated a 2 year extension on its current office lease. On July 1, 2019, the Company entered into an amendment and extension of its one applicable lease for office space until June 30, 2021. The extension requires the Company to pay monthly rent of $1,308.88 from July 1, 2019 to June 30, 2020; and, $1,348.14 from July 1, 2020 to June 30, 2021. In considering its qualitative disclosure obligations under ASC 842-20-50-3, the Company examined its one lease for office space that has a fixed monthly rent with no variable lease payments. The lease is for an office space with no right of use assets. The lease does not provide for terms and conditions granting residual value guarantees by the Company, or any restrictions or covenants imposed by the lease for dividends or incurring additional financial obligations by the Company. The Company also elected a short-term lease exception policy and an accounting policy to not separate non-lease components from lease components for our facility lease, as we determined our right of use asset to be zero. Consistent with ASC 842-20-50-4, for the Company's September 30, 2019, quarterly financial statements, the Company calculated its total lease cost based solely on its monthly rent obligation. The Company had no cash flows arising from its lease, no finance lease cost, short term lease cost, or variable lease costs. Our office lease does not produce any sublease income, or any net gain or loss recognized from sale and leaseback transactions. As a result, the Company did not need to segregate amounts between finance and operating leases for cash paid for amounts included in the measurement of lease liabilities, segregated between operating and financing cash flows; supplemental non-cash information on lease liabilities arising from obtaining right-of-use assets; weighted-average calculations for the remaining lease term; or the weighted-average discount rate. The adoption of this guidance resulted in no significant impact to our results of operations or cash flows. Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Property And Equipment

Property And Equipment	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment as of September 30, 2019 and December 31, 2018 is summarized as follows: September 30, 2019 December 31, 2018 Computer equipment $ 17,809 $ 15,207 Furniture and fixtures 5,140 5,140 Subtotal 22,949 20,347 Less accumulated depreciation (12,903 ) (7,917 ) Property and equipment, net $ 10,046 $ 12,430 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 $1,696 and $5,087 for the three and nine months ended September 30, 2019; and $1,524 and $4,442 for the three and nine months ended September 30, 2018, respectively.

Investments

Investments	9 Months Ended
	Sep. 30, 2019
Investments, All Other Investments [Abstract]
Investments	NOTE 5 – INVESTMENTS On March 13, 2017, the Company entered into a stock purchase agreement to acquire up to 150,000,000 common shares of MoneyTrac Technology, Inc., a corporation organized and operating under the laws of the state of California, for a total purchase price of $250,000 representing approximately 15% ownership at the time of the agreement. As of December 31, 2017, the Company had acquired 150,000,000 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. The Company accounts for its investment in MoneyTrac Technology, Inc. at estimated market fair value using the market price for the publicly traded shares under the ticker symbol “GOHE” as listed on OTC Markets as an indicator of fair market value. As of September 30, 2019, and December 31, 2018, the balance of this investment was $120,708 and $810,000 and was classified as a short-term investment. On July 19, 2019, MoneyTrac completed a 1:100 reverse split of its common stock, which reduced the number of shares beneficially owned by the Company to 1,500,000 shares. Benihemp On June 16, 2017, the Company entered into a Loan Agreement (“Agreement”) with Conveniant Hemp Mart, LLC (“Benihemp”), a limited liability company formed and operating under the laws of the State of Wyoming. Pursuant to the Agreement, Benihemp executed a promissory note for a principal loan amount of $50,000, accruing interest at the rate of 4% per annum and payable in one year, subject to one-time six- month repayment extension. The Agreement also provided that the Company with the option to waive repayment of the note and pay Benihemp an additional $50,000 payment in exchange for a 25% membership interest in Benihemp’s limited liability company. As of December 31, 2018, the balance of this investment reported on the balance sheet for the year ended December 31, 2018 was $0.00 as a result of the investment being deemed fully impaired. Global Hemp Group Joint Ventures We currently have two ongoing joint ventures with Global Hemp Group, Inc., a Canadian corporation. Each is a related party transaction in that Global Hemp Group’s director, Charles Larsen, is a beneficial owner of more than 10% of our common stock, and a former director of the Company. Further, our President and Chief Executive Officer Donald Steinberg is a shareholder in Global Hemp Group. The two Global Hemp Group joint ventures are discussed together due to the common ownership of the joint venture partners in each project, and the fact that both joint ventures share a common purpose of growing, cultivating and performing research and development of industrial hemp. Global Hemp Group New Brunswick 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 agreed to assist Global Hemp Group in developing commercial hemp production in New Brunswick, Canada. In the first year of the Agreement, the Company will share the costs of the ongoing hemp trial in New Brunswick; provide its expertise in developing hemp cultivation going forward; and, be granted a right of first refusal as Global Hemp Group’s primary off-taker of any raw materials produced from the project. The Company’s joint venture partner, Global Hemp Group, also partnered with Collège Communautaire du Nouveau Brunswick (CCNB) in Bathurst, New Brunswick, to assist in conducting research with the hemp trials. The trials are taking place on the Acadian peninsula of New Brunswick, and the initial trials to establish commercial cultivation pursuant to the Agreement are expected to be completed during 2019. As of September 30, 2019, we have fully impaired our investment in this joint venture. Global Hemp Group JV – Scio Oregon On May 8, 2018, the Company, Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation entered into a Joint Venture Agreement. The purpose of the joint venture is to develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. The joint venture is in the development stage. On May 30, 2018, the joint venture purchased TTO’s 15% interest in the joint venture for $30,000. The Company and Global Hemp Group, Inc. now have an equal 50-50 interest in the joint venture. The joint venture agreement committed the Company to a cash contribution of $600,000 payable on the following funding schedule: $200,000 upon execution of the joint venture agreement; $238,780 by July 31, 2018; $126,445 by October 31, 2018; and, $34,775 by January 31, 2019. The Company complied with its payments. The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. The joint venture partners prepared processing samples ranging in size from 100 lbs. to 2,000 lbs. for sample offers to extraction companies. The biomass is being processed into CBD crude oil with the option to refine it further into isolate, or full spectrum oil, in order to increase its value on the market. Results from the current extraction test batches were received in May, 2019 and will serve as a basis for the final terms of the sale of the biomass by the Partners. In August of 2019, the JV sold 10,000 lbs. of shucked biomass to an Oregon extraction facility for US$400,000. On October 29, 2019, the partners announced the completion of the 2019 harvest and subject to drying, shucking, processing and weighing for expected sale the fourth quarter 2019. Bougainville Ventures, Inc. Joint Venture On March 16, 2017, we entered into a joint venture agreement with Bougainville Ventures, Inc., a Canadian corporation. The purpose of the joint venture was for the Company and Bougainville to jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville’s high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a I502 Tier 3 license holder to grow cannabis on the site; provide technical and management services and resources including, but not limited to: sales and marketing, agricultural procedures, operations security and monitoring, processing and delivery, branding, capital resources and financial management; and, (iv) optimize collaborative business opportunities. The Company and Bougainville agreed to operate through a Washington State Limited Liability Company, and BV-MCOA Management, LLC was organized in the State of Washington on May 16, 2017. As our contribution to the joint venture, the Company committed to raise not less than $1 million dollars to fund joint venture operations based upon a funding schedule. The Company also committed to providing branding and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies directly tailored to the cannabis industry. Bougainville represented that it had an ownership interest in real property located in Washington State used for growing cannabis, and possessed information primarily related to the management and control of cannabis grow operations as conducted in Washington State that included research, development and know how in the cannabis industry. Bougainville also represented that it had an agreement with a I502 Tier 3 license holder in Washington State to operate on the land. The Company and Bougainville's agreement provided that funding provided by the Company would go, in part, towards the joint venture’s ultimate purchase of the land consisting of a one-acre parcel located in Okanogan County, Washington, for joint venture operations. As disclosed on Form 8-K on December 11, 2017, the Company did not comply with the funding schedule for the joint venture. On November 6, 2017, the Company and Bougainville amended the joint venture agreement to reduce the amount of the Company's commitment to $800,000 and also required the Company to issue Bougainville 15 million shares of the Company's restricted common stock. The Company completed its payments pursuant to the amended agreement on November 7, 2017, and on November 9, 2017, issued to Bougainville 250,000 shares of restricted common stock. The amended agreement provided that Bougainville would deed the real property to the joint venture within thirty days of its receipt of payment. Thereafter, the Company determined that Bougainville had no ownership interest in the property in Washington State, but rather was a party to a purchase agreement for real property that was in breach for non-payment. Bougainville also did not possess an agreement with a Tier 3 I502 license holder to grow Marijuana on the property. Nonetheless, as a result of funding arranged for by the Company, Bougainville and an unrelated third party, Green Ventures Capital Corp., purchased the land. The land is currently pending the payment of delinquent property taxes that would allow for the Okanogan County Assessor to sub-divide the property, so that the appropriate portion could be deeded to the joint venture. Although Bougainville represented it would pay the delinquent taxes, it has not. To date, the property has not been deeded to the joint venture. To clarify the respective contributions and roles of the parties, the Company also offered to enter into good faith negotiations to revise and restate the joint venture agreement with Bougainville. The Company diligently attempted to communicate with Bougainville in good faith to accomplish a revised and restated joint venture agreement, and efforts towards satisfying the conditions to complete the subdivision of the land by the Okanogan County Assessor. However, Bougainville failed to cooperate or communicate with the Company in good faith, and failed to pay the delinquent taxes on the real property that would allow for sub-division and the deeding of the real property to the joint venture. On August 10, 2018, the Company advised its independent auditor that Bougainville did not cooperate or communicate with the Company regarding its requests for information concerning the audit of Bougainville’s receipt and expenditures of funds contributed by the Company in the joint venture agreement. Bougainville had a material obligation to do so under the joint venture agreement. The Company believes that some of the funds it paid to Bougainville were misappropriated and that there was self-dealing with respect to those funds. Additionally, the Company believes that Bougainville misrepresented material facts in the joint venture agreement, as amended, including, but not limited to, Bougainville’s representations that: (i) it had an ownership interest in real property that was to be deeded to the joint venture; (ii) it had an agreement with a Tier 3 # I502 cannabis license holder to grow cannabis on the real property; and, (iii) that clear title to the real property associated with the Tier 3 # I502 license would be deeded to the joint venture thirty days after the Company made its final funding contribution. As a result, on September 20, 2018, the Company filed suit against Bougainville Ventures, Inc., BV-MCOA Management, LLC, Andy Jagpal, Richard Cindric, et al. in Okanogan County Washington Superior Court, case number 18-2- 0045324. The Company’s complaint seeks legal and equitable relief for breach of contract, fraud, breach of fiduciary duty, conversion, recession of the joint venture agreement, an accounting, quiet title to real property in the name of the Company, for the appointment of a receiver, the return to treasury of 15 million shares issued to Bougainville, and, for treble damages pursuant to the Consumer Protection Act in Washington State. The registrant has filed a lis pendens on the real property. The case is currently in litigation. The trial is set for January 26-28, 2021. In connection with the agreement, the Company recorded a cash investment of $1,188,500 to the Joint Venture during 2017. This was comprised of 49.5% ownership of BV-MCOA Management LLC, and was accounted for using the equity method of accounting. The Company recorded an annual impairment in 2017 of $792,500, reflecting the Company’s percentage of ownership of the net book value of the investment. During 2018, the Company recorded equity losses of $37,673 and $11,043 for the first and second quarters respectively, and recorded an annual impairment of $285,986 for the year ended December 31, 2018, at which time the Company determined the investment to be fully impaired due to Bougainville’s breach of contract, including: (i) its failure to communicate and cooperate regarding the Company’s audit; (ii) its misrepresentations concerning its ownership interest in the real property in Okanogan County Washington; (iii) its failure to deed the property to the joint venture within thirty days of payment pursuant to the amended joint venture agreement; and, (iv) its misrepresentation that it possessed an agreement with a Tier 3 license holder to operate on the property. The Company was able to obtain general loans from St. George Investments LLC, not specific to any of the company’s joint ventures. Therefore, accordingly, the impairment of this investment did not create any defaults to the loan agreements and covenants. The loan agreement established the lender’s option to convert the loans to common shares of the Company. GateC Joint Venture On March 17, 2017, the Company and GateC Research, Inc. (“GateC”) entered into a Joint Venture Agreement (“Agreement”) whereby the Company committed to raise up to one and one-half million dollars ($1,500,000) over a six-month period, with a minimum commitment of five hundred thousand dollars ($500,000) within a three (3) month period; and, information establishing brands and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies, including but not limited to its affiliate marketing program, directly tailored to the cannabis industry. GateC agreed to contribute its management and control services and systems related to cannabis grow operations in Adelanto County, California, and its permit to grow marijuana in an approved zone in Adelanto, California. GateC did not own a physical site for its operation in Adelanto County, California, and GateC’s permit to grow cannabis did not contain a conditional use permit. On or about November 28, 2017, GateC and the Registrant orally agreed to suspend the Company’s funding commitment, pending the finalization of California State regulations governing the growth, cultivation and distribution of cannabis, which were expected to be completed in 2018. On March 19, 2018, the Company and GateC rescinded the Agreement and concurrently released each other from any all any and all losses, claims, debts, liabilities, demands, obligations, promises, acts, omissions, agreements, costs and expenses, damages, injuries, suits, actions and causes of action, of whatever kind or nature, whether known or unknown, suspected or unsuspected, contingent or fixed, that they may have against each other and their Affiliates, arising out of the Agreement. The Registrant incurred no termination penalties as the result of its entry into the Recession and Mutual Release Agreement. In 2017, the Company recorded a debt obligation of $1,500,000 to the Joint Venture and a corresponding impairment charge of $1,500,000 during for year ended December 31, 2017. Upon termination of the material definitive agreement on March 19, 2018, the Company realized a gain on settlement of debt obligation of $1,500,000 during the six months ended June 30, 2018. Natural Plant Extract (“NPE”) Pursuant to a material definitive agreement, the Company agreed to acquire twenty percent of NPE’s authorized shares, totaling 200,000 shares, in exchange for Registrant’s payment of $2,000,000 (two million dollars) and $1,000,000 worth or approximately 1,173,709 shares of the Company’s restricted common stock, after the effects of the reverse stock split. As of the date of this filing, the shares have been issued. The Company’s payment obligations are governed by a stock purchase agreement which required the Company to the following payment schedule: a. Deposit of $350,000 within 5 days of the execution of the material definitive agreement; b. Deposit of $250,000 payable within 30 days; c. Deposit of $400,000 within 60 days; d. Deposit of $500,000 within 75 days; e. Deposit of $500,000 within 90 days.’ The Company accounted this transaction as an investment and a liability - “debt obligation of Joint Venture”. 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. The Company made its initial deposit pursuant to this schedule. However, the Company failed to make the other scheduled payments and is now in default. As of the date of this filing, the Company and NPE are in negotiations to restructure the payment plan. The standalone unaudited financial statements of Natural Plant Extract of California, Inc. for the third quarter ended September 30, 2019 and the year ended December 31, 2018 were as follows: Natural Plant Extract ("NPE") Summarized Balance Sheet September 30, 2019 December 31, 2018 Cash $ 29,961 $ 1,794 Total Current Assets 2,983,993 — Total Fixed assets 56,202 98,282 Notes receivable and other non-current assets 1,578,229 312,004 TOTAL ASSETS 4,648,385 412,080 Long Term Liabilities 2,657,381 616,264 Equity 1,991,004 (204,184 ) Total Liabilities and equity $ 4,648,385 $ 412,080 For the third Quarter ended For the Year ended September 30, 2019 December 31, 2018 Summarized Income Statement Sales $ 11,081 — Total expenses 156,627 $ 204,184 Net Losses $ (145,546 ) $ (204,184 ) MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD AS OF SEPTEMBER 30, 2019 INVESTMENTS SHORT-TERM INVESTMENTS Global Natural TOTAL TOTAL Hemp Bougainville Gate C Plant Short-Term INVESTMENTS Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Extract Vivabuds Investments MoneyTrac Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Investments made during 2017 3,049,275 10,775 100,000 250,000 1,188,500 1,500,000 0 0 Quarter 03-31-17 equity method Loss 0 0 Quarter 06-30-17 equity method Loss 0 0 Quarter 09-30-17 equity method Loss (375,000 ) (375,000 ) 0 Quarter 12-31-17 equity method accounting 313,702 313,702 0 Impairment of Investment in 2017 (2,292,500 ) 0 (792,500 ) (1,500,000 ) 0 0 Balances as of 12/31/17 695,477 10,775 100,000 250,000 334,702 0 0 0 0 0 Investments made during 2018 986,654 986,654 0 Quarter 03-31-18 equity method Loss (37,673 ) (37,673 ) 0 Quarter 06-30-18 equity method Loss (11,043 ) (11,043 ) 0 Quarter 09-30-18 equity method Loss (10,422 ) (10,422 ) 0 Quarter 12-31-18 equity method Loss (31,721 ) (31,721 ) 0 0 Moneytrac investment reclassified to Short-Term investments (250,000 ) (250,000 ) 250,000 250,000 Unrealized gains on trading securities - 2018 0 560,000 560,000 Impairment of investment in 2018 (933,195 ) (557,631 ) (89,578 ) (285,986 ) 0 Balance 12-31-18 $ 408,077 $ 408,077 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 810,000 $ 810,000 Investments made during quarter ended 03-31-19 129,040 129,040 Quarter 03-31-19 equity method Loss (59,541 ) (59,541 ) Unrealized gains on trading securities - quarter ended 03-31-19 (135,000 ) $ (135,000 ) Balance 03-31-19 $ 477,576 $ 477,576 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 675,000 $ 675,000 Investments made during quarter ended 06-30-19 $ 3,157,234 $ 83,646 $ 3,000,000 $ 73,588 Quarter 06-30-19 equity method Income (Loss) ($ 171,284 ) ($ 141,870 ) $ (6,291 ) $ (23,123 ) Unrealized gains on trading securities - quarter ended 06-30-19 $ 0 (150,000 $ (150,000 ) Balance 06-30-19 $ 3,463,526 $ 419,352 $ 0 $ 0 $ 0 $ 0 $ 2,993,709 $ 50,465 $ 525,000 $ 525,000 Investments made during quarter ended 09-30-19 $ 186,263 $ 186,263 Quarter 09-30-19 equity method Income (Loss) $ 122,863 $ 262,789 $ (94,987 ) $ (44,939 ) Sale of trading securities during quarter ended 09-30-19 $ (41,667 ) Unrealized gains on trading securities - quarter ended 09-30-19 $ 0 (362,625 ) $ (362,625 ) Balance 09-30-19 $ 3,772,652 $ 682,141 $ 0 $ 0 $ 0 $ 0 $ 2,898,722 $ 191,789 $ 120,708 $ 120,708 Loan Payable Global Natural General TOTAL Hemp Bougainville Gate C Plant Operating JV Debt Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Extract Vivabuds Expense Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Quarter 03-31-17 loan borrowings 1,500,000 1,500,000 Quarter 06-30-17 loan activity Quarter 09-30-17 loan borrowings 725,000 725,000 Quarter 12-31-17 loan repayments (330,445 ) (330,445 ) General operational expense 172,856 172,856 Balances as of 12/31/17 (a) 2,067,411 0 0 0 394,555 1,500,000 172,856 Quarter 03-31-18 loan borrowings (payments) 376,472 447,430 (70,958 ) Quarter 06-30-18 cancellation of JV debt obligation (1,500,000 ) (1,500,000 ) Quarter 06-30-18 loan repayments (101,898 ) (101,898 ) Quarter 09-30-18 loan activity 0 Quarter 12-31-18 loan borrowings 580,425 580,425 Balance 12-31-18 (b) $ 1,422,410 $ 1,027,855 $ 0 $ 0 $ 394,555 $ 0 $ 0 Quarter 03-31-19 loan borrowings 649,575 649,575 Quarter 03-31-19 debt conversion to equity (407,192 ) (407,192 ) Balance 03-31-19 © $ 1,664,793 $ 1,270,238 $ 0 $ 0 $ 394,555 $ 0 $ 0 $ 0 $ 0 Quarter 03-31-19 loan borrowings 3,836,220 $ 161,220 $ 2,000,000 $ 0 $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,572,971 ) $ (161,220 ) $ (349,650 ) $ (1,062,101 ) Balance 06-30-19 (d) $ 3,928,042 $ 1,270,238 $ 0 $ 0 $ 394,555 $ 0 $ 1,650,350 $ 0 $ 612,899 Quarter 09-30-19 loan borrowings 582,000 $ 582,000 Quarter 09-30-19 debt conversion to equity (187,615 ) $ (187,615 ) Balance 09-30-19 (e) $ 4,322,427 $ 1,270,238 $ 0 $ 0 $ 394,555 $ 0 $ 1,650,350 $ 0 $ 1,007,284 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Longterm debt 0 0 0 0 172,856 Total Debt balance 4,322,427 3,928,042 1,664,793 1,422,410 2,067,411 Concerning our investment loans for general operation for the quarter ended September 30, 2019, the Company accounted these transactions as an investment and a liability - “debt obligation of Joint Venture”. 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.

Notes Payable, Related Party

Notes Payable, Related Party	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Notes Payable, Related Party	NOTE 6 – NOTES PAYABLE, RELATED PARTY As of September 30, 2019, and December 31, 2018, the Company’s officers and directors have provided advances and incurred expenses on behalf of the Company. The issued notes are unsecured, due on demand and bear 5% interest. At September 30, 2019 and, December 31, 2018 there were an aggregate of $360,418 and $741,456 notes payable due to officers. The notes are at 5% per annum and non-interest bearing, respectively, and are due on demand. During the nine months ended September 30, 2019, the Company issued an aggregate of 2,394,565 shares of its common stock in settlement of outstanding related party notes payable of $1,732,513.

Convertible Note Payable

Convertible Note Payable	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Convertible Note Payable	NOTE 7 – CONVERTIBLE NOTES PAYABLE Convertible notes payable are comprised of the following: September 30, December 31, Convertible notes payable-St George-due from September 10, 2018 through January 24, 2020 ($1,246,408 and $967,890 in default) $ 3,232,890 $ 1,887,889 Convertible note payable John Fife-due October 27, 2018 — 150,959 Convertible notes payable-Power Up Lending-due from July 1, 2020 through September 12, 2020 294,000 Total 3,526,890 2,028,848 Less debt discounts (838,335 ) (896,180 ) Net 2,688,555 1,132,688 Less current portion (2,688,555 ) (1,132,688 ) Long term portion $ — $ — Convertible notes payable-St George Investments Effective November 1, 2017, the Company issued a secured convertible promissory note in aggregate of $601,420 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on September 10, 2018 and includes an original issue discount (“OID”) of $59,220. The promissory note was funded on November 11, 2017 for $542,200, net of OID and transaction costs. As of September 30, 2019, the Company owed $417,890 of principal and $38,378 of accrued interest on this convertible promissory note. As of September 30, 2019, this note was in default, but the lender has not enforced the default interest rate. Effective December 20, 2017, the Company issued a secured convertible promissory note in aggregate of $1,655,000 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on October 27, 2018 and includes an original issue discount (“OID”) of $155,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. The promissory note was funded in nine tranches of $300,000; $200,000; $200,000; $400,000; $75,000; $150,000; $85,000; $120,000 and $70,000, resulting in aggregate net proceeds of $1,500,000. The Company received aggregate net proceeds of $1,200,000 and $300,000 during the years ended December 31, 2018 and 2017, respectively. As an investment incentive, the Company issued 1,100,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company. On November 5, 2018, $250,000 of principal and accrued interest was assigned to John Fife as an individual with all the terms and conditions of the original note issued to St George. On March 21, 2019, $150,959 of principal and $4,963 of accrued interest along with $160,454 of derivative liabilities valued as of the respective conversion date were converted into 394,460 shares of common stock. During the nine months ended September 30, 2019, $550,000 of principal, $122,694 of accrued interest and $441,394 of derivative liabilities valued as of the respective conversion dates were converted into 1,710,897 shares of common stock, resulting in a gain on debt settlement of $21,586. As of September 30, 2019, the Company owed $0 of principal and $0 of accrued interest on this convertible promissory note. Although this note was in default until it was repaid, the lender did not enforce the default interest rate. Effective August 28, 2018, the Company issued a secured convertible promissory note in aggregate of $1,128,518 (includes overfunding of $23,518) to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on June 30, 2019 and includes an original issue discount (“OID”) of $100,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the year ended December 31, 2018, the Company received aggregate net proceeds of $825,000. During the nine months ended September 30, 2019, an additional $218,518 was funded under this note resulting in net proceeds of $198,518. As an investment incentive, the Company issued 750,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $1,588,493. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of each tranche of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $1,114,698 is being amortized to interest expense over the respective term of each tranche. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. During the nine months ended September 30, 2019, $1,000,859 of principal and $840,299 of derivative liabilities valued as of the respective conversion dates were converted into 4,475,543 shares of common stock, resulting in a loss on debt settlement of $612,034. As of September 30, 2019, the Company owed $828,518 of principal and $28,138 of accrued interest on this convertible promissory note. As of September 30, 2019, this note was in default, but the lender has not enforced the default interest rate. Effective January 29, 2019, the Company issued a secured convertible promissory note in aggregate of $2,205,000 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, is due upon maturity on December 5, 2019 and includes an original issue discount (“OID”) of $200,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the nine months ended September 30, 2019, the promissory note was funded in eight tranches totaling $1,406,482 resulting in aggregate net proceeds of $1,276,482 under this note. As an investment incentive, the Company issued 1,500,000 5-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $999,838. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of each tranche of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $1,118,606 is being amortized to interest expense over the respective term of each tranche. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. As of September 30, 2019, the Company owed $1,406,482 of principal and $61,131 of accrued interest on this convertible promissory note. Effective March 25, 2019, the Company issued a secured convertible promissory note in the amount of $580,000 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, is due upon maturity on January 24, 2020 and includes an original issue discount (“OID”) of $75,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the nine months ended September 30, 2019, the promissory note was funded in the amount of $580,000 resulting in net proceeds of $500,000 under this note. As an investment incentive, the Company issued 375,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $258,701. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $483,966 is being amortized to interest expense over the term of the note. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. As of September 30, 2019, the Company owed $580,000 of principal and $31,089 of accrued interest on this convertible promissory note. Convertible notes payable-Power Up Lending From July 1 through September 12, 2019, the Company issued four convertible promissory notes in the aggregate principal amount of $294,000 to Power Up Lending (“Power Up”). The promissory notes bear interest at 10% per annum, are due one year from the respective issuance date and include an original issuance discount (“OID”) in aggregate of $12,000. Interest shall accrue from the issuance date, but interest shall not become payable until the notes becomes payable. The notes are convertible at any time at a conversion rate equal to 61% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $294,000 is being amortized to interest expense over the respective terms of the notes. The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note. As of September 30, 2019, the Company owed an aggregate of $294,000 of principal and $5,104 of accrued interest on these convertible promissory notes. Summary: The Company has identified the embedded derivatives related to the aforementioned convertible notes and warrants. These embedded derivatives included certain conversion and reset features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the note and to adjust to fair value as of each subsequent reporting date. At September 30, 2019, the Company determined the embedded derivatives had an aggregate fair value $5,118,563. The fair values were determined using the Black-Scholes Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 250.87%, (3) weighted average risk-free interest rate ranging from 1.75% - 1.91%, (4) expected life ranging from 0.08 to 0.95 years, (5) estimated fair value of the Company's common stock of $0.155 per share, and (6) conversion prices ranging from $0.0713 to $0.0791 per share. For the three months ended September 30, 2019, the Company recorded a loss on change in fair value of derivative liabilities of $1,668,112 and recorded amortization of debt discounts of $864,385 as a charge to interest expense, respectively. For the nine months ended September 30, 2019, the Company recorded a loss on change in fair value of derivative liabilities of $2,148,262 and recorded amortization of debt discounts of $2,172,935 as a charge to interest expense, respectively.

Derivative Liabilities

Derivative Liabilities	9 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Derivative Liabilities	NOTE 8 – DERIVATIVE LIABILITIES As described in Note 7, the Company issued convertible notes and warrants that contained conversion features and a reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to fair value as of each subsequent reporting date.

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended
	Sep. 30, 2019
Stockholders Deficit
Stockholders' Deficit	NOTE 9 – 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, 2019 and December 31, 2018. As of September 30, 2019, and December 31, 2018, the Company designated and issued 10,000,000 shares of Class A Preferred Stock. Each share of Class A Preferred Stock is entitled to 100 votes on all matters submitted to a vote to the stockholders of the Company, does not have conversion, dividend or distribution upon liquidation rights. On October 28, 2019, Donald Steinberg, Charles Larsen and the Company agreed, in exchange for a mutual release of all claims, to cancel and return to treasury Messrs. Steinberg and Larsen’s respective 5,000,000 shares of Preferred Class A common stock. The Board of Directors subsequently issued pro rata, 10 million Class A Preferred shares of common stock to directors Robert Coale, Edward Manolos and Jesus Quintero. On July 18, 2019, the Company designated Class B Preferred shares in the amount of 5,000,000 shares authorized, par value $0.001 per share. As of September 30, 2019, and December 31, 2018, the Company has 0 shares of Class B Preferred shares issued and outstanding. Holders of Series B Preferred stock shall have one thousand times that number of votes on all matters submitted to the shareholders that is equal to the number of shares of common stock, at the record date for the determination of the shareholders entitled to vote such matters. Common stock The Company is authorized to issue 5,000,000,000 shares of $0.001 par value common stock as of September 30, 2019 and December 31, 2018. As of September 30, 2019, and December 31, 2018, the Company had 52,029,238 and 42,687,301 shares issued and outstanding, respectively. During the nine months ended September 30, 2019, the Company issued an aggregate of 552,054 shares of its common stock for services rendered with an estimated fair value of $554,367. During the nine months ended September 30, 2019, the Company issued an aggregate of 2,394,565 shares of its common stock, in settlement of outstanding related party notes payable, for a total aggregate value of $1,732,513. During the nine months ended September 30, 2019, the Company issued 5,208,063 shares of its common stock in settlement of convertible notes payable, accrued interest and embedded derivative liabilities of $4,019,537. During the nine months ended September 30, 2019, the company issued 655,556 shares of its common stock in exchange for exercise of warrants on a cashless basis with an aggregate value of $55,823. During the nine months ended September 30, 2019, the Company sold an aggregate of 531,699 shares of its common stock for net proceeds of $154,054. Warrants The following table summarizes the stock warrant activity for the nine months ended September 30, 2019: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2018 1,847,447 $ 2.31 4.18 $ 10,297 Granted 1,947,222 $ 2.36 Exercised (192,521 ) $ 1.78 Outstanding at September 30, 2019 3,602,148 $ 2.37 3.93 $ — Exercisable at September 30, 2019 3,602,148 $ 2.37 3.93 $ — 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 $0.155 as of September 30, 2019, 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, 2019: Warrants Outstanding Warrants Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $.01-1.00 61,111 2.18 61,111 $1.01-2.00 41,891 1.86 41,891 $2.01-3.00 3,499,146 3.99 3,499,146 3,602,148 3,602,148

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurement	NOTE 10 — 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, 2019, and December 31, 2018, 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 7. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed in Note 6 are that of volatility and market price of the underlying common stock of the Company. As of September 30, 2019, and December 31, 2018, the Company did not have any derivative instruments that were designated as hedges. The derivative liability as of September 30, 2019 and December 31, 2018, in the amount of $5,118,562 and $2,256,631, respectively, have a level 3 classification. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the two years ended September 30, 2019: Debt Derivative Balance, December 31, 2018 $ 2,256,631 Increase resulting from initial issuances of additional convertible notes payable 1,553,968 Decreases resulting from conversion or payoff of convertible notes payable (840,299 ) Mark-to-market at September 30, 2019 2,148,262 Balance, September 30, 2019 $ 5,118,562 Net change in fair value included in earnings related to derivative liabilities during the nine months ended September 30, 2019 $ 2,148,262 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, 2019, the Company’s stock price decreased significantly from initial valuations. As the stock price decreases for each of the related derivative instruments, the value to the holder of the instrument generally decreases. Stock price is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 11 — RELATED PARTY TRANSACTIONS The Company’s current officers and stockholders advanced funds to the Company for travel related and working capital purposes. As of September 30, 2019, and December 31, 2018, there were no related party advances outstanding. As of September 30, 2019, and December 31, 2018, accrued compensation due officers and executives included as accrued compensation was $270,000 and $454,316, respectively. During the nine months ended September 30, 2019, the Company issued an aggregate of 75,928,246 shares of its common stock in settlement of outstanding related party notes payable of $564,279 and accrued compensation of $195,000. On August 31, 2017, the Company entered into a joint venture agreement with Global Hemp Group, Inc., a Canadian corporation. The Company’s Director, Charles Larsen, is the President, Director and shareholder of Global Hemp Group, Inc. The Company’s Director, President and Chief Executive Officer, Donald Steinberg, is a shareholder of Global Hemp Group, Inc. On May 8, 2018, the Company entered into a joint venture agreement with Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation. The Company’s Director, Charles Larsen, is the President, Director and shareholder of Global Hemp Group, Inc. The Company’s Director, President and Chief Executive Officer, Donald Steinberg, is a shareholder of Global Hemp Group, Inc. The joint venture will operate and has acquired a 109 acre agricultural property in Scio, Oregon (the “Property”) for the cultivation of high CBD yielding hemp for the upcoming 2018 growing season. The joint venture acquired the property on May 1, 2018. The total capital commitment for the project will be $1,380,000. The Company’s portion of the capital commitment is to raise $600,000 based upon the following funding schedule: $200,000 upon execution of this Agreement; $238,780 on or before July 31, 2018; $126,445 on or before October 31, 2018; and $34,775 on or before January 31, 2019. As of September 30, 2019, the complete $600,000 has been funded.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 12 – SUBSEQUENT EVENTS On October 9, 2019, the registrant appointed Jesus Quintero as a member of its board of directors. There was no arrangement or understanding between the registrant and Mr. Quintero and any other person pursuant to which Mr. Quintero was selected as a director. Mr. Quintero is currently our Principal Financial Officer. The registrant does not expect to name Mr. Quintero to any board committees. The registrant and Mr. Quintero entered into an amended agreement whereby the registrant agreed to compensate Mr. Quintero by increasing his monthly salary from $5,000 to $6,500. On October 28, 2019, Donald Steinberg, Charles Larsen and the Company agreed, in exchange for a mutual release of all claims, to cancel and return to treasury Messrs. Steinberg and Larsen’s respective 5,000,000 shares of Preferred Class A common stock. The Board of Directors subsequently issued pro rata, 10 million Class A Preferred shares of common stock to directors Robert Coale, Edward Manolos and Jesus Quintero. On November 10, 2019, Natural Plant Extract of California (NPE) notified the Company, pursuant to the stock purchase agreement associated with the Company’s acquisition of a 20% in NPE, that an additional issuance of 3,371,746 shares of Company common stock was required. The Company agreed in the stock purchase agreement to issue NPE additional shares of common stock, if the aggregate value of the shares issued to NPE on April 15, 2019 was less than the closing price of the Company’s common stock on October 15, 2019, as reported on OTC Markets. The Company have not issued the true up shares as of the date of this filing.

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Revenue Recognition	Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 2018, and for the quarter ended September 30, 2019, there were no incomplete contracts. As is more fully discussed below, we are of the opinion that none of our contracts for services or products contain significant financing components that require revenue adjustment under FASB ASC Topic 606. Identification of Our Contracts with Our Customers. Contracts included in our application of FASB ASC Topic 606, consist completely of sales contracts between us and our customers that create enforceable rights and obligations. For the year ended December 31, 2018, and for the three and nine months ended September 30, 2019, our sales contracts included the following parties: us, our sales associates and our customers. Our sales contracts were offered by us and our sales associates to our customers directly through our web site. Our sales contracts, and those formalized by our sales associates, are represented by an electronic order form, which contains the contractual elements of offer for sale, acceptance and the provision of consideration consisting of the buyer’s payment, and the concurrent delivery of our hempSMART™ product. Since our hempSMART™ product sales contracts are consummated upon (i) receipt of the customer’s acceptance of our offer; (ii) our concurrent receipt of our customers payment; and, (iii) our delivery of the agreed to hempSMART™ product, all parties are equally committed to fulfilling their respective obligations under the sales contracts. Further, the sales contracts specifically identify (i) parties; (ii) quantity and type of hempSMART™ product ordered; (iii) price; and, (iv) subject, and so each respective party’s rights are identifiable and the payment terms are defined. Since the sales contracts are consummated concurrent with offer, acceptance, payment and delivery of the hempSMART™ product ordered, we recognize principal revenue and cash flows as the respective sales contract transactions are completed. Further, because our sales contracts are offered, accepted and consummated concurrently, our ability to collect revenue is immediate. We receive no payments for agreements that do not qualify as a contract. If customers agree to multiple sales contracts when they are entered into at or near the same time, our policy is to combine those contracts if: (i) the sales contracts are negotiated as a single package; (ii) the payment amount of one sales contract is dependent upon another sales contract; (iii) our performance obligations of delivering multiple hempSMART™ products can be determined to be part of a single transaction. Since the nature of the entry into and consummation of our sales contracts occurs concurrently, there are no changes or modifications to the terms of the sales contracts that would modify the enforceable rights and performance obligations of the parties, and/or materially alter the timing of our receipt of revenue from our sales contracts. Identifying the Performance Obligations in Our Sales Contracts. In analyzing our sales contracts, our policy is to identify the distinct performance obligations in a sales contract arrangement. In determining our performance obligations under our sales contracts, we consider that the terms and conditions of sales are explicitly outlined in our sales contracts, and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in our contracts, or are highly dependent or highly integrated with other goods in our sales contracts. Thus, our performance obligations are singularly related to our promise to provide the hempSMART™ products upon receipt of payment. We offer an assurance warranty on our hempSMART™ products that allows a customer to return any hempSMART™ products within thirty days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations, since they are electable at the whim of the customer for any reason. However, we do account for returns of purchase prices if made. Determination of the Price in Our Sales Contracts. The transaction prices in our sales contract is the amount of consideration we expect to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. We exclude amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, our sales contracts do not have significant financing components, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided. Allocation of the Transaction Price of Our Sales Contracts. Our sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, our sales contracts include one performance obligation in each contract. As such, from the outset, we allocate the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which we believe is an accurate representation of what the price is in each transaction. Recognition of Revenue when the Performance Obligation is Satisfied. A performance obligation is satisfied when or as control of the good or service is transferred to the customer. The standard defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” (ASC 606-10-20). For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, our single performance obligation sales contracts are singularly related to our promises to provide the hempSMART™ products to the customer upon receipt of payment, which occurs concurrently and when completed, allows us under our revenue recognition policy to realize revenue. Product Sales Revenue from product sales, including delivery fees, is recognized when (i) an order is placed by the customer; (ii) the price is fixed and determinable when the order is placed; (iii) the customer is required to and concurrently pays for the product upon order; and, (iv) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (i) our customers exercise discretion in determining the timing of when they place their product order; and, (ii) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606. Consulting Services We also offer professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, we have not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended 2017 and 2018 or the three and nine months ended September 30, 2019. We intend and expect these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, we intend to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, we will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. We will only recognize revenues as we incur and charge billable hours. Because our hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, we are of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue we recognize under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no quantitative adjustments converting from ASC 605 to ASC 606 respecting the timing of our revenue recognition because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and our consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to
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, 2019, and December 31, 2018, allowance for doubtful accounts was $0, respectively.
Inventories	Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs.
Cost of Sales	Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs.
Stock Based Compensation	Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments 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.
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 The computation of basic and diluted income (loss) per share as of September 30, 2019 and 2018 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, 2018, figures adjusted to reflect the 1:60 reverse stock split effective September 3, 2019): September 30, 2019 September 30, 2018 Convertible notes payable 52,346,160 1,059,202 Options to purchase common stock — 16,666,667 Warrants to purchase common stock 3,602,160 1,983,712 Restricted stock units — 166,667 Total 55,948,320 19,876,248
Property and Equipment	Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years.
Investments	Investments The Company follows Accounting Standards Codification subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes. As a smaller reporting company, the company is subject to provisions of Rule 8-03(b)(3) of Regulation S-X which requires the disclosure of certain financial information for equity investees that constitute 20% of more of the Company’s consolidated net income (loss). For the three months ended September 30, 2019, income allocations from the Company’s stock purchase agreement in Natural Plant Extract accounted for under the equity method, exceeded more than 20% of the Company’s consolidated net loss. Natural Plant Extract of California, Inc The standalone unaudited financial statements of Natural Plant Extract of California, Inc. for the third quarter ended September 30, 2019 and the year ended December 31, 2018 were as follows: Natural Plant Extract ("NPE") For the three months ended For the nine months ended September 30, 2019 September 30, 2019 Revenues $ 11,081 $ 326,019 Cost of Sales 60,757 407,022 Gross Margin (49,676 ) (81,003 ) Expenses 95,870 426,984 Net Income (145,546 ) (507,987 ) Equity in net loss of unconsolidated joint venture reflected in the accompanying Consolidated Statement of Operations $ (29,109 ) $ (101,597 ) Summarized Balance Sheet September 30, 2019 December 31, 2018 Cash $ 29,961 $ 1,794 Total Current Assets 2,983,993 — Total Fixed assets 56,202 98,282 Notes receivable and other non-current assets 1,578,229 312,004 TOTAL ASSETS 4,648,385 412,080 Long Term Liabilities 2,657,381 616,264 Equity 1,991,004 (204,184 ) Total Liabilities and equity $ 4,648,385 $ 412,080 For the third Quarter ended For the Year ended September 30, 2019 December 31, 2018 Summarized Income Statement Sales $ 11,081 — Total expenses 156,627 $ 204,184 Net Losses $ (145,546 ) $ (204,184 On April 15, 2019, the Company entered into a material definitive agreement with Natural Plant Extract of California, Inc., a California corporation, and its wholly owned subsidiaries, Green Ethos LLC, Northern Lights Distribution LLC, and, Block Chain 420 LLC, all California limited liability companies (collectively, “NPE”). The Company and NPE agreed to form a joint venture incorporated in California under the name Viva Buds for the purpose of operating a California licensed cannabis distribution business pursuant to California law legalizing cannabis for recreational and medicinal use. Pursuant to the material definitive agreement, the Company agreed to acquire twenty percent (equal to 200,000) of NPE’s authorized shares in exchange for Registrant’s payment of two million dollars and one million dollars’ worth of common stock, or approximately 1,173,709 shares of the Company’s restricted common stock, after the effects of the reverse stock split effective September 3, 2019. The shares were issued on July 3, 2019. The Company’s payment obligations are governed by a stock purchase agreement which required the Company to the following payment schedule: a. Deposit of $350,000 within 5 days of the execution of the material definitive agreement; b. Deposit of $250,000 payable within 30 days; c. Deposit of $400,000 within 60 days; d. Deposit of $500,000 within 75 days; e. Deposit of $500,000 within 90 days The Company made its initial deposit pursuant to this schedule. However, the Company failed to make the other scheduled payments and is now in default. As of the date of this filing, the Company and NPE are in negotiations to restructure the payment plan.
Derivative Financial Instruments	Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company's own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2019 and December 31, 2018. 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, as they are short term in nature.
Advertising	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $159,428 and $550,544 for the three and nine months ended September 30, 2019 and $273,219 and $343,964 for the three and nine months ended September 30, 2018, 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, 2019, and 2018, 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. The following table represents the Company’s hempSMART business, which is its sole operating segment as of September 30, 2019: hempSMART STATEMENT OF OPERATIONS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2019 For the Three months ended September 30, For the Nine months ended September 30, 2019 2018 2019 2018 Revenues $ 229,371 $ 90,526 $ 552,760 $ 137,971 Cost of Sales 108,409 43,297 177,425 43,297 Gross profit 120,962 47,229 375,335 94,674 Expenses Depreciation expense 1,696 1,524 5,087 4,442 Selling and general expenses 399,662 251,786 1,611,581 617,294 Total Expenses 401,358 253,310 1,616,668 621,736 Net Loss from Operations $ (280,396 ) $ (206,081 ) $ (1,241,333 ) $ (527,062
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires lessees to recognize a lease liability, on a discounted basis, and a right-of-use asset for substantially all leases, as well as additional disclosures regarding leasing arrangements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which provides an optional transition method of applying the new lease standard. Topic 842 can be applied using either a modified retrospective approach at the beginning of the earliest period presented, or as permitted by ASU 2018-11, at the beginning of the period in which it is adopted. We adopted this standard using a modified retrospective approach on January 1, 2019. The modified retrospective approach includes a number of optional practical expedients relating to the identification and classification of leases that commenced before the adoption date; initial direct costs for leases that commenced before the adoption date; and, the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The Company elected the package of practical expedients permitted under ASC 842 allowing it to account for its existing operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or, (iii) the accounting for indirect costs as defined in ASC 842. On July 1, 2019, the Company entered into an amendment and extension of its one applicable lease for office space until June 30, 2021. The extension requires the Company to pay monthly rent of $1,308.88 from July 1, 2019 to June 30, 2020; and, $1,348.14 from July 1, 2020 to June 30, 2021. In considering its qualitative disclosure obligations under ASC 842-20-50-3, the Company examined its one lease for office space that has a fixed monthly rent with no variable lease payments. The lease is for an office space with no right of use assets. The lease does not provide for terms and conditions granting residual value guarantees by the Company, or any restrictions or covenants imposed by the lease for dividends or incurring additional financial obligations by the Company. The Company also elected a short-term lease exception policy and an accounting policy to not separate non-lease components from lease components for our facility lease, as we determined our right of use asset to be zero. Consistent with ASC 842-20-50-4, for the Company's September 30, 2019, quarterly financial statements, the Company calculated its total lease cost based solely on its monthly rent obligation. The Company had no cash flows arising from its lease, no finance lease cost, short term lease cost, or variable lease costs. Our office lease does not produce any sublease income, or any net gain or loss recognized from sale and leaseback transactions. As a result, the Company did not need to segregate amounts between finance and operating leases for cash paid for amounts included in the measurement of lease liabilities, segregated between operating and financing cash flows; supplemental non-cash information on lease liabilities arising from obtaining right-of-use assets; weighted-average calculations for the remaining lease term; or the weighted-average discount rate. The adoption of this guidance resulted in no significant impact to our results of operations or cash flows.
Subsequent Events	Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2019
Summary Of Significant Accounting Policies
Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share	Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows (September 30, 2018, figures adjusted to reflect the 1:60 reverse stock split effective September 3, 2019): September 30, 2019 September 30, 2018 Convertible notes payable 52,346,160 1,059,202 Options to purchase common stock — 16,666,667 Warrants to purchase common stock 3,602,160 1,983,712 Restricted stock units — 166,667 Total 55,948,320 19,876,248
Schedule of Income Allocations from Unconsolidated Joint Venture Natural Plant Extract Accounted Under Equity Method	The standalone unaudited financial statements of Natural Plant Extract of California, Inc. for the third quarter ended September 30, 2019 and the year ended December 31, 2018 were as follows: Natural Plant Extract ("NPE") For the three months ended For the nine months ended September 30, 2019 September 30, 2019 Revenues $ 11,081 $ 326,019 Cost of Sales 60,757 407,022 Gross Margin (49,676 ) (81,003 ) Expenses 95,870 426,984 Net Loss (145,546 ) (507,987 ) Equity in net loss of unconsolidated joint venture reflected in the accompanying Consolidated Statement of Operations $ (29,109 ) $ (101,597 )
Schedule of Standalone Unaudited Financial Statements of Natural Plant Extract of California, Inc.	Summarized Balance Sheet September 30, 2019 December 31, 2018 Cash $ 29,961 $ 1,794 Total Current Assets 2,983,993 — Total Fixed assets 56,202 98,282 Notes receivable and other non-current assets 1,578,229 312,004 TOTAL ASSETS 4,648,385 412,080 Long Term Liabilities 2,657,381 616,264 Equity 1,991,004 (204,184 ) Total Liabilities and equity $ 4,648,385 $ 412,080 For the third Quarter ended For the Year ended September 30, 2019 December 31, 2018 Summarized Income Statement Sales $ 11,081 — Total expenses 156,627 $ 204,184 Net Losses $ (145,546 ) $ (204,184
Schedule of Segment Information	The following table represents the Company’s hempSMART business, which is its sole operating segment as of September 30, 2019: hempSMART STATEMENT OF OPERATIONS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2019 For the Three months ended September 30, For the Nine months ended September 30, 2019 2018 2019 2018 Revenues $ 229,371 $ 90,276 $ 552,761 $ 137,721 Cost of Sales 90,843 28,437 159,860 43,047 Gross profit 138,528 61,839 382,901 94,674 Expenses Depreciation expense 1,696 1,524 5,087 4,442 Selling and general expenses 399,662 251,786 1,611,581 617,294 Total Expenses 401,358 253,310 1,616,668 621,736 Net Loss from Operations $ (262,830 ) $ (191,471 ) $ (1,223,767 ) $ (527,062

Property And Equipment (Tables)

Property And Equipment (Tables)	9 Months Ended
	Sep. 30, 2019
Property And Equipment
Schedule of Property and Equipment	Property and equipment as of September 30, 2019 and December 31, 2018 is summarized as follows: September 30, 2019 December 31, 2018 Computer equipment $ 17,809 $ 15,207 Furniture and fixtures 5,140 5,140 Subtotal 22,949 20,347 Less accumulated depreciation (12,903 ) (7,917 ) Property and equipment, net $ 10,046 $ 12,430

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure Investments Tables Abstract
Schedule of Standalone Unaudited Financial Statements of Natural Plant Extract of California, Inc.	Summarized Balance Sheet September 30, 2019 December 31, 2018 Cash $ 29,961 $ 1,794 Total Current Assets 2,983,993 — Total Fixed assets 56,202 98,282 Notes receivable and other non-current assets 1,578,229 312,004 TOTAL ASSETS 4,648,385 412,080 Long Term Liabilities 2,657,381 616,264 Equity 1,991,004 (204,184 ) Total Liabilities and equity $ 4,648,385 $ 412,080 For the third Quarter ended For the Year ended September 30, 2019 December 31, 2018 Summarized Income Statement Sales $ 11,081 — Total expenses 156,627 $ 204,184 Net Losses $ (145,546 ) $ (204,184
Schedule of Investment Roll Forward	MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD AS OF SEPTEMBER 30, 2019 INVESTMENTS SHORT-TERM INVESTMENTS Global Natural TOTAL TOTAL Hemp Bougainville Gate C Plant Short-Term INVESTMENTS Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Extract Vivabuds Investments MoneyTrac Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Investments made during 2017 3,049,275 10,775 100,000 250,000 1,188,500 1,500,000 0 0 Quarter 03-31-17 equity method Loss 0 0 Quarter 06-30-17 equity method Loss 0 0 Quarter 09-30-17 equity method Loss (375,000 ) (375,000 ) 0 Quarter 12-31-17 equity method accounting 313,702 313,702 0 Impairment of Investment in 2017 (2,292,500 ) 0 (792,500 ) (1,500,000 ) 0 0 Balances as of 12/31/17 695,477 10,775 100,000 250,000 334,702 0 0 0 0 0 Investments made during 2018 986,654 986,654 0 Quarter 03-31-18 equity method Loss (37,673 ) (37,673 ) 0 Quarter 06-30-18 equity method Loss (11,043 ) (11,043 ) 0 Quarter 09-30-18 equity method Loss (10,422 ) (10,422 ) 0 Quarter 12-31-18 equity method Loss (31,721 ) (31,721 ) 0 0 Moneytrac investment reclassified to Short-Term investments (250,000 ) (250,000 ) 250,000 250,000 Unrealized gains on trading securities - 2018 0 560,000 560,000 Impairment of investment in 2018 (933,195 ) (557,631 ) (89,578 ) (285,986 ) 0 Balance 12-31-18 $ 408,077 $ 408,077 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 810,000 $ 810,000 Investments made during quarter ended 03-31-19 129,040 129,040 Quarter 03-31-19 equity method Loss (59,541 ) (59,541 ) Unrealized gains on trading securities - quarter ended 03-31-19 (135,000 ) $ (135,000 ) Balance 03-31-19 $ 477,576 $ 477,576 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 675,000 $ 675,000 Investments made during quarter ended 06-30-19 $ 3,157,234 $ 83,646 $ 3,000,000 $ 73,588 Quarter 06-30-19 equity method Income (Loss) ($ 171,284 ) ($ 141,870 ) $ (6,291 ) $ (23,123 ) Unrealized gains on trading securities - quarter ended 06-30-19 $ 0 (150,000 $ (150,000 ) Balance 06-30-19 $ 3,463,526 $ 419,352 $ 0 $ 0 $ 0 $ 0 $ 2,993,709 $ 50,465 $ 525,000 $ 525,000 Investments made during quarter ended 09-30-19 $ 186,263 $ 186,263 Quarter 09-30-19 equity method Income (Loss) $ 122,863 $ 262,789 $ (94,987 ) $ (44,939 ) Sale of trading securities during quarter ended 09-30-19 $ (41,667 ) Unrealized gains on trading securities - quarter ended 09-30-19 $ 0 (362,625 ) $ (362,625 ) Balance 09-30-19 $ 3,772,652 $ 682,141 $ 0 $ 0 $ 0 $ 0 $ 2,898,722 $ 191,789 $ 120,708 $ 120,708
Schedule of Investment Related Debt Roll Forward	Loan Payable Global Natural General TOTAL Hemp Bougainville Gate C Plant Operating JV Debt Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Extract Vivabuds Expense Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Quarter 03-31-17 loan borrowings 1,500,000 1,500,000 Quarter 06-30-17 loan activity Quarter 09-30-17 loan borrowings 725,000 725,000 Quarter 12-31-17 loan repayments (330,445 ) (330,445 ) General operational expense 172,856 172,856 Balances as of 12/31/17 (a) 2,067,411 0 0 0 394,555 1,500,000 172,856 Quarter 03-31-18 loan borrowings (payments) 376,472 447,430 (70,958 ) Quarter 06-30-18 cancellation of JV debt obligation (1,500,000 ) (1,500,000 ) Quarter 06-30-18 loan repayments (101,898 ) (101,898 ) Quarter 09-30-18 loan activity 0 Quarter 12-31-18 loan borrowings 580,425 580,425 Balance 12-31-18 (b) $ 1,422,410 $ 1,027,855 $ 0 $ 0 $ 394,555 $ 0 $ 0 Quarter 03-31-19 loan borrowings 649,575 649,575 Quarter 03-31-19 debt conversion to equity (407,192 ) (407,192 ) Balance 03-31-19 © $ 1,664,793 $ 1,270,238 $ 0 $ 0 $ 394,555 $ 0 $ 0 $ 0 $ 0 Quarter 03-31-19 loan borrowings 3,836,220 $ 161,220 $ 2,000,000 $ 0 $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,572,971 ) $ (161,220 ) $ (349,650 ) $ (1,062,101 ) Balance 06-30-19 (d) $ 3,928,042 $ 1,270,238 $ 0 $ 0 $ 394,555 $ 0 $ 1,650,350 $ 0 $ 612,899 Quarter 09-30-19 loan borrowings 582,000 $ 582,000 Quarter 09-30-19 debt conversion to equity (187,615 ) $ (187,615 ) Balance 09-30-19 (e) $ 4,322,427 $ 1,270,238 $ 0 $ 0 $ 394,555 $ 0 $ 1,650,350 $ 0 $ 1,007,284 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Longterm debt 0 0 0 0 172,856 Total Debt balance 4,322,427 3,928,042 1,664,793 1,422,410 2,067,411

Convertible Note Payable (Table

Convertible Note Payable (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure Convertible Note Payable Tables Abstract
Schedule of Convertible Notes Payable	Convertible notes payable are comprised of the following: September 30, December 31, Convertible notes payable-St George-due from September 10, 2018 through January 24, 2020 ($1,246,408 and $967,890 in default) $ 3,232,890 $ 1,887,889 Convertible note payable John Fife-due October 27, 2018 — 150,959 Convertible notes payable-Power Up Lending-due from July 1, 2020 through September 12, 2020 294,000 Total 3,526,890 2,028,848 Less debt discounts (838,335 ) (896,180 ) Net 2,688,555 1,132,688 Less current portion (2,688,555 ) (1,132,688 ) Long term portion $ — $ —

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure Stockholders Deficit Tables Abstract
Summarizes the Stock Warrant Activity	The following table summarizes the stock warrant activity for the nine months ended September 30, 2019: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2018 1,847,447 $ 2.31 4.18 $ 10,297 Granted 1,947,222 $ 2.36 Exercised (192,521 ) $ 1.78 Outstanding at September 30, 2019 3,602,148 $ 2.37 3.93 $ — Exercisable at September 30, 2019 3,602,148 $ 2.37 3.93 $ —
Schedule of Warrants by Excerise Price Range	The following table presents information related to warrants at September 30, 2019: Warrants Outstanding Warrants Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $.01-1.00 61,111 2.18 61,111 $1.01-2.00 41,891 1.86 41,891 $2.01-3.00 3,499,146 3.99 3,499,146 3,602,148 3,602,148

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure Derivative Liabilities Tables Abstract
Summary of Changes in Fair Value of Derivative Liabilities	The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the two years ended September 30, 2019: Debt Derivative Balance, December 31, 2018 $ 2,256,631 Increase resulting from initial issuances of additional convertible notes payable 1,553,968 Decreases resulting from conversion or payoff of convertible notes payable (840,299 ) Mark-to-market at September 30, 2019 2,148,262 Balance, September 30, 2019 $ 5,118,562 Net change in fair value included in earnings related to derivative liabilities during the nine months ended September 30, 2019 $ 2,148,262

Summary Of Significant Accoun_4

Summary Of Significant Accounting Policies (Details) - shares	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share	55,948,320	19,876,248
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share	52,346,160	1,059,202
Options To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		16,666,667
Warrants To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share	3,602,160	1,983,712
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		166,667

Summary Of Significant Accoun_5

Summary Of Significant Accounting Policies (Income Allocations From Unconsolidated Joint Venture) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Schedule of Equity Method Investments [Line Items]
Revenues	$ 229,371	$ 90,276	$ 552,761	$ 137,721
Cost of Sales	90,843	28,437	159,860	43,047
Gross Margin	138,528	61,839	392,901	94,674
Expenses	763,150	729,778	3,231,297	1,896,061
Net Loss	(6,226,621)	$ 2,144,126	(10,878,622)	$ (1,350,480)
Unconsolidated Joint Venture Natural Plant Extract Under Equity Method [Member]
Schedule of Equity Method Investments [Line Items]
Revenues	11,081		326,019
Cost of Sales	60,757		407,022
Gross Margin	(49,676)		(81,003)
Expenses	95,870		426,984
Net Loss	(145,546)		(507,987)
Equity in net loss of unconsolidated joint venture reflected in the accompanying Consolidated Statement of Operations	$ (29,109)		$ (101,597)

Summary Of Significant Accoun_6

Summary Of Significant Accounting Policies (Standalone Unaudited Financial Statements Of NPE) (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Summarized Balance Sheet
Cash	$ 44,821		$ 44,821		$ 359,577	$ 249,831
Total Current Assets	544,083		544,083		1,496,775
Total Fixed Assets	10,046		10,046		12,430
TOTAL ASSETS	4,329,281		4,329,281		1,919,782
Equity	(7,496,433)	$ (1,719,823)	(7,496,433)	$ (1,719,823)	(3,134,105)	$ (10,317,752)
Total Liabilities and equity	4,329,281		4,329,281		1,919,782
Summarized Income Statement
Sales	229,371	90,276	552,761	137,721
Total expenses	763,150	729,778	3,231,297	1,896,061
Net Income (Loss)	(6,226,621)	$ 2,144,126	(10,878,622)	$ (1,350,480)
Material Definitive Agreement With Natural Plant Extract Of California, Inc., And Its Wholly Owned Subsidiaries [Member]
Summarized Balance Sheet
Cash	29,961		29,961		1,794
Total Current Assets	2,983,993		2,983,993
Total Fixed Assets	56,202		56,202		98,282
Notes receivable and other non-current assets	1,578,229		1,578,229		312,004
TOTAL ASSETS	4,648,385		4,648,385		412,080
Long Term Liabilities	2,657,381		2,657,381		616,264
Equity	1,991,004		1,991,004		(204,184)
Total Liabilities and equity	4,648,385		$ 4,648,385		412,080
Summarized Income Statement
Sales	11,081
Total expenses	156,627				204,184
Net Income (Loss)	$ (145,546)				$ 204,184

Summary Of Significant Accoun_7

Summary Of Significant Accounting Policies (Schedule Of Segment Information) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues	$ 229,371	$ 90,276	$ 552,761	$ 137,721
Cost of Goods Sold	90,843	28,437	159,860	43,047
Gross profit	138,528	61,839	392,901	94,674
Expenses
Depreciation expense	1,696	1,524	5,087	4,442
Selling and general expenses	761,454	728,254	3,226,210	1,891,619
Total Expenses	763,150	729,778	3,231,297	1,896,061
Net (Loss) from Operations	(624,622)	(667,939)	(2,838,396)	(1,801,387)
Sole Operating Segment [Member] | HempSMART [Member]
Revenues	229,371	90,276	552,761	137,721
Cost of Goods Sold	90,843	28,437	159,860	43,047
Gross profit	138,528	61,839	382,901	94,674
Expenses
Depreciation expense	1,696	1,524	5,087	4,442
Selling and general expenses	399,662	251,786	1,611,581	617,294
Total Expenses	401,358	253,310	1,616,668	621,736
Net (Loss) from Operations	$ (262,830)	$ (191,471)	$ (1,223,767)	$ (527,062)

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 22,949	$ 20,347
Less accumulated depreciation	12,903	7,917
Property and equipment, net	10,046	12,430
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	17,809	15,207
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,140	$ 5,140

Investments (Standalone Unaudit

Investments (Standalone Unaudited Financial Statements Of NPE) (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Summarized Balance Sheet
Cash	$ 44,821		$ 44,821		$ 359,577	$ 249,831
Total Current Assets	544,083		544,083		1,496,775
Total Fixed Assets	10,046		10,046		12,430
TOTAL ASSETS	4,329,281		4,329,281		1,919,782
Equity	(7,496,433)	$ (1,719,823)	(7,496,433)	$ (1,719,823)	(3,134,105)	$ (10,317,752)
Total Liabilities and equity	4,329,281		4,329,281		1,919,782
Summarized Income Statement
Sales	229,371	90,276	552,761	137,721
Total Expenses	763,150	729,778	3,231,297	1,896,061
Net Income (Loss)	(6,226,621)	$ 2,144,126	(10,878,622)	$ (1,350,480)
Material Definitive Agreement With Natural Plant Extract Of California, Inc., And Its Wholly Owned Subsidiaries [Member]
Summarized Balance Sheet
Cash	29,961		29,961		1,794
Total Current Assets	2,983,993		2,983,993
Total Fixed Assets	56,202		56,202		98,282
Notes receivable and other non-current assets	1,578,229		1,578,229		312,004
TOTAL ASSETS	4,648,385		4,648,385		412,080
Long Term Liabilities	2,657,381		2,657,381		616,264
Equity	1,991,004		1,991,004		(204,184)
Total Liabilities and equity	4,648,385		$ 4,648,385		412,080
Summarized Income Statement
Sales	11,081
Total Expenses	156,627				204,184
Net Income (Loss)	$ (145,546)				$ 204,184

Investments (Schedule Of Invest

Investments (Schedule Of Investment Roll Forward) (Details) - USD ($)	3 Months Ended											9 Months Ended		12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Summary of Investment Holdings [Line Items]
Investments made													$ 624,767
Equity method Loss	$ 122,864				$ (107,982)							(107,961)	(156,698)
Unrealized gains on trading securities	(362,625)				1,175,000							(647,625)	1,175,000
Investments [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	3,463,526	$ 477,576	$ 408,077				$ 695,477				$ 0	408,077	695,477	$ 695,477	$ 0
Investments made	186,263	3,157,234	129,040											986,654	3,049,275
Equity method Loss	122,863	(171,284)	(59,541)	$ (31,721)	(10,422)	$ (11,043)	(37,673)	$ 313,702	$ (375,000)	$ 0	0
Impairment of Investment														933,195	2,292,500
Moneytrac investment reclassified to Short-Term investments														(250,000)
Unrealized gains on trading securities	0	0												0
Investment, Ending balance	3,772,652	3,463,526	477,576	408,077				695,477				3,772,652		408,077	695,477
Investments [Member] | Global Hemp Group [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	419,352	477,576	408,077				10,775				0	408,077	10,775	10,775	0
Investments made		83,646	129,040											986,654	10,775
Equity method Loss	262,789	(141,870)	(59,541)	(31,721)
Impairment of Investment														557,631	0
Investment, Ending balance	682,141	419,352	477,576	408,077				10,775				682,141		408,077	10,775
Investments [Member] | Benihemp [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance			0				100,000				0	0	100,000	100,000	0
Investments made															100,000
Equity method Loss				0	$ (10,422)
Impairment of Investment														89,578
Investment, Ending balance				0				100,000						0	100,000
Investments [Member] | Money Trac [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance			0				250,000				0	0	250,000	250,000	0
Investments made															250,000
Moneytrac investment reclassified to Short-Term investments														(250,000)
Investment, Ending balance				0				250,000						0	250,000
Investments [Member] | Bougainville Ventures, Inc. [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance			0				334,702				0	0	334,702	334,702	0
Investments made															1,188,500
Equity method Loss						$ (11,043)	(37,673)	313,702	$ (375,000)
Impairment of Investment														285,986	792,500
Investment, Ending balance				0				334,702						0	334,702
Investments [Member] | Gate C Research Inc. [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance							$ 0				$ 0		$ 0	0	0
Investments made															1,500,000
Impairment of Investment															1,500,000
Investment, Ending balance								$ 0							$ 0
Investments [Member] | Natural Plant Extract [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	2,993,709	0
Investments made		3,000,000
Equity method Loss	(94,987)	(6,291)
Investment, Ending balance	2,898,722	2,993,709	0									2,898,722
Investments [Member] | Vivabuds [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	50,465	0
Investments made	186,263	73,588
Equity method Loss	(44,939)	(23,123)
Investment, Ending balance	191,789	50,465	0									191,789
Short Term Investments [Member] | Total Short Term Investment [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	525,000	675,000	810,000									810,000
Moneytrac investment reclassified to Short-Term investments														250,000
Unrealized gains on trading securities	(362,625)	(150,000)	(135,000)											560,000
Investment, Ending balance	120,708	525,000	675,000	810,000								120,708		810,000
Short Term Investments [Member] | Money Trac [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	525,000	675,000	810,000									810,000
Moneytrac investment reclassified to Short-Term investments														250,000
Unrealized gains on trading securities	(362,625)	(150,000)	(135,000)											560,000
Sale of trading securities	(41,667)
Investment, Ending balance	$ 120,708	$ 525,000	$ 675,000	$ 810,000								$ 120,708		$ 810,000

Investments (Schedule Of Inve_2

Investments (Schedule Of Investment Related Debt Roll Forward) (Details) - USD ($)	3 Months Ended										9 Months Ended	12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2019	Dec. 31, 2017
Short-term Debt [Line Items]
Debt obligation of JV	$ 1,633,872			$ 289,742							$ 1,633,872
Convertible NP, net of discount	2,688,555			1,132,668							2,688,555
Loans Payable [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	3,928,042	$ 1,664,793	$ 1,422,410				$ 2,067,411			$ 0	1,422,410	$ 0
Loan borrowings	582,000	3,836,220	649,575	580,425			376,472		$ 725,000	1,500,000
Loan activity					$ 0
loan repayments						$ 101,898		$ 330,445
General operational expense												172,856
Cancellation of JV debt obligation						(1,500,000)
Debt conversion to equity	187,615	1,572,971	407,192
Loan payable, Ending balance	4,322,427	3,928,042	1,664,793	1,422,410				2,067,411			4,322,427	2,067,411
Debt obligation of JV	1,633,872	1,778,872	128,522	289,742				1,500,000			1,633,872	1,500,000
Convertible NP, net of discount	2,688,555	2,149,170	1,536,271	1,132,668				394,555			2,688,555	394,555
Longterm debt	0	0	0	0				172,856			0	172,856
Loans Payable [Member] | Bougainville Ventures, Inc. [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance							394,555
Loan borrowings									$ 725,000
loan repayments								330,445
Loan payable, Ending balance								394,555				394,555
Loans Payable [Member] | Gate C Research Inc. [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance										0		0
Loan borrowings										1,500,000
Cancellation of JV debt obligation						(1,500,000)
Loans Payable [Member] | General Operating Expense [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	612,899	0					172,856			$ 0		0
Loan borrowings	582,000	1,675,000
loan repayments						$ 101,898	70,958
General operational expense												172,856
Debt conversion to equity	187,615	1,062,101
Loan payable, Ending balance	1,007,284	612,899	0					172,856			1,007,284	172,856
Loans Payable [Member] | Global Hemp Group [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	1,270,238	1,270,238	1,027,855				0				$ 1,027,855
Loan borrowings		161,220	649,575	580,425			$ 447,430
Debt conversion to equity		161,220	407,192
Loan payable, Ending balance		1,270,238	1,270,238	$ 1,027,855				$ 0				$ 0
Loans Payable [Member] | Natural Plant Extract [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	$ 1,650,350	0
Loan borrowings		2,000,000
Debt conversion to equity		349,650
Loan payable, Ending balance		$ 1,650,350	$ 0

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Short-term Debt [Line Items]
Total		$ 3,526,890	$ 2,028,849
Less debt discounts		(838,335)	(896,180)
Net		2,688,555	1,132,669
Less current portion		2,688,555	1,132,668
Long term portion
Convertible Notes Payable-St George - Due From September 10, 2018 Through January 24, 2020 [Member]
Short-term Debt [Line Items]
Total	$ 1,887,889	1,887,889
Convertible Notes Payable - John Fife - Due October 27, 2018 [Member]
Short-term Debt [Line Items]
Total		3,232,890	$ 150,959
Convertible Notes Payable - Power Up Lending - Due From July 1, 2020 Through September 12, 2020 [Member]
Short-term Debt [Line Items]
Total		$ 294,000

Convertible Note Payable (Det_2

Convertible Note Payable (Details) (Parenthetical) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Convertible Notes Payable-St George - Due From September 10, 2018 Through January 24, 2020 [Member]
Debt default amount	$ 967,890	$ 1,246,408

Stockholders' Deficit (Summariz

Stockholders' Deficit (Summarizes The Stock Warrant Activity) (Details) - Warrants [Member]	9 Months Ended
	Sep. 30, 2019USD ($)$ / sharesshares
Shares
Outstanding at Beginning of Period | shares	1,847,447
Granted | shares	1,947,222
Exercised | shares	(192,521)
Outstanding at End of Period | shares	3,602,148
Exercisable at End of Period | shares	3,602,148
Weighted Average Exercise Price
Outstanding at Beginning of Period | $ / shares	$ 2.31
Granted | $ / shares	2.36
Exercised | $ / shares	1.78
Outstanding at End of Period | $ / shares	2.37
Exercisable at End of Period | $ / shares	$ 2.37
Weighted Average Remaining Contractual Term
Outstanding at Beginning of Period	4 years 2 months 5 days
Outstanding at End of Period	3 years 11 months 5 days
Exercisable at End of Period	3 years 11 months 5 days
Aggregate Intrinsic Value
Outstanding at Beginning of Period | $	$ 10,297
Outstanding at End of Period | $
Exercisable at End of Period | $

Stockholders' Deficit (Schedule

Stockholders' Deficit (Schedule Of Warrants By Excerise Price Range) (Details) - Warrants [Member]	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Exercise Price Per Share $0.01-1.00 [Member]
Warrants Outstanding
Number of Options | shares	61,111
Warrants Exercisable
Weighted Average Remaining Life In Years	2 years 2 months 5 days
Exercisable Number of Options | shares	61,111
Exercise Price Per Share $0.01-1.00 [Member] | Minimum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 0.01
Exercise Price Per Share $0.01-1.00 [Member] | Maximum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 1
Exercise Price Per Share $1.01-2.00 [Member]
Warrants Outstanding
Number of Options | shares	41,891
Warrants Exercisable
Weighted Average Remaining Life In Years	1 year 10 months 10 days
Exercisable Number of Options | shares	41,891
Exercise Price Per Share $1.01-2.00 [Member] | Minimum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 1.01
Exercise Price Per Share $1.01-2.00 [Member] | Maximum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 2
Exercise Price Per Share $2.01-3.00 [Member]
Warrants Outstanding
Number of Options | shares	3,499,146
Warrants Exercisable
Weighted Average Remaining Life In Years	3 years 11 months 26 days
Exercisable Number of Options | shares	3,499,146
Exercise Price Per Share $2.01-3.00 [Member] | Minimum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 2.01
Exercise Price Per Share $2.01-3.00 [Member] | Maximum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 3

Fair Value Measurement (Details

Fair Value Measurement (Details)	9 Months Ended
	Sep. 30, 2019USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, January 1, 2019	$ 2,256,631
Total (gains) losses
Balance, September 30, 2019	5,118,562
Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, January 1, 2019	2,256,631
Total (gains) losses
Balance, September 30, 2019	5,118,562
Debt Derivative [Member] | Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, January 1, 2019	2,256,631
Total (gains) losses
Increase resulting from initial issuances of additional convertible notes payable	1,553,968
Decreases resulting from conversion or payoff of convertible notes payable	(840,299)
Mark-to-market at September 30, 2019:	2,148,262
Balance, September 30, 2019	5,118,562
Net change in fair value included in earnings related to derivative liabilities during the nine months ended September 30, 2019	$ 2,148,262

Nature Of Operations And Basi_2

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 Accoun_8

Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($)	Apr. 15, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Allowance for doubtful accounts		$ 0		$ 0		$ 0
Advertising cost		$ 159,428	$ 273,219	$ 550,544	$ 343,964
Material Definitive Agreement With Natural Plant Extract Of California, Inc., And Its Wholly Owned Subsidiaries [Member]
Investment description	On April 15, 2019, the Company entered into a material definitive agreement with Natural Plant Extract of California, Inc., a California corporation, and its wholly owned subsidiaries, Green Ethos LLC, Northern Lights Distribution LLC, and, Block Chain 420 LLC, all California limited liability companies (collectively, “NPE”). The Company and NPE agreed to form a joint venture incorporated in California under the name Viva Buds for the purpose of operating a California licensed cannabis distribution business pursuant to California law legalizing cannabis for recreational and medicinal use. Pursuant to the material definitive agreement, the Company agreed to acquire twenty percent (equal to 200,000) of NPE’s authorized shares in exchange for Registrant’s payment of two million dollars and one million dollars’ worth of common stock, or approximately 1,173,709 shares of the Company’s restricted common stock, after the effects of the reverse stock split effective September 3, 2019. The shares were issued on July 3, 2019. The Company’s payment obligations are governed by a stock purchase agreement which required the Company to the following payment schedule: a. Deposit of $350,000 within 5 days of the execution of the material definitive agreement; b. Deposit of $250,000 payable within 30 days; c. Deposit of $400,000 within 60 days; d. Deposit of $500,000 within 75 days; e. Deposit of $500,000 within 90 days
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) - USD ($)	Jul. 19, 2019	May 30, 2018	May 08, 2018	Aug. 31, 2017	Jun. 16, 2017	Mar. 13, 2017	Aug. 31, 2019	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Summary of Investment Holdings [Line Items]
Short-term investments								$ 120,708	$ 810,000
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. The Agreement also provided that the Company with the option to waive repayment of the note and pay Benihemp an additional $50,000 payment in exchange for a 25% membership interest in Benihemp’s limited liability company.
Investment, value					$ 50,000
Short-term investments									0
Investment interest rate					4.00%
Stock Purchase Agreement With MoneyTrac Technology, Inc., [Member]
Summary of Investment Holdings [Line Items]
Investment description						On March 13, 2017, the Company entered into a stock purchase agreement to acquire up to 150,000,000 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	1,500,000									150,000,000
Investment, value										$ 250,000
Percentage of investment ownership										15.00%
Short-term investments								$ 120,708	$ 810,000
Stock Purchase Agreement With MoneyTrac Technology, Inc., [Member] | Common Stock [Member]
Summary of Investment Holdings [Line Items]
Reverse stock split	On July 19, 2019, MoneyTrac completed a 1:100 reverse split of its common stock, which reduced the number of shares beneficially owned by the Company to 1,500,000 shares.
Joint Venture Agreement With Global Hemp Group, Inc. [Member] | Global Hemp Group, Inc - A Company Related By Charles Larsen, Beneficial Owner Of More Than 10% Of Company Common Stock And A Former Director Of The Company [Member]
Summary of Investment Holdings [Line Items]
Related party description								We currently have two ongoing joint ventures with Global Hemp Group, Inc., a Canadian corporation. Each is a related party transaction in that Global Hemp Group’s director, Charles Larsen, is a beneficial owner of more than 10% of our common stock, and a former director of the Company. Further, our President and Chief Executive Officer Donald Steinberg is a shareholder in Global Hemp Group. The two Global Hemp Group joint ventures are discussed together due to the common ownership of the joint venture partners in each project, and the fact that both joint ventures share a common purpose of growing, cultivating and performing research and development of industrial hemp.
Joint Venture Agreement With Global Hemp Group, Inc. - New Brunswick Joint Venture [Member]
Summary of Investment Holdings [Line Items]
Investment description				On August 31, 2017, the Company entered into a Joint Venture Agreement (“Agreement”) with Global Hemp Group, Inc., a Canadian corporation (“Global Hemp Group”). The Company agreed to assist Global Hemp Group in developing commercial hemp production in New Brunswick, Canada. In the first year of the Agreement, the Company will share the costs of the ongoing hemp trial in New Brunswick; provide its expertise in developing hemp cultivation going forward; and, be granted a right of first refusal as Global Hemp Group’s primary off-taker of any raw materials produced from the project. The Company’s joint venture partner, Global Hemp Group, also partnered with Collège Communautaire du Nouveau Brunswick (CCNB) in Bathurst, New Brunswick, to assist in conducting research with the hemp trials. The trials are taking place on the Acadian peninsula of New Brunswick, and the initial trials to establish commercial cultivation pursuant to the Agreement are expected to be completed during 2019.
Joint Venture Agreement With Global Hemp Group JV - Scio Oregon [Member] | Global Hemp Group, Inc - A Company Related By Charles Larsen, Beneficial Owner Of More Than 10% Of Company Common Stock And A Former Director Of The Company [Member]
Summary of Investment Holdings [Line Items]
Investment description		On May 30, 2018, the joint venture purchased TTO’s 15% interest in the joint venture for $30,000. The Company and Global Hemp Group, Inc. now have an equal 50-50 interest in the joint venture. The joint venture agreement committed the Company to a cash contribution of $600,000 payable on the following funding schedule: $200,000 upon execution of the joint venture agreement; $238,780 by July 31, 2018; $126,445 by October 31, 2018; and, $34,775 by January 31, 2019. The Company complied with its payments.	On May 8, 2018, the Company, Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation entered into a Joint Venture Agreement. The purpose of the joint venture is to develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. The joint venture is in the development stage.				In August of 2019, the JV sold 10,000 lbs. of shucked biomass to an Oregon extraction facility for US$400,000.
Total committed amount to raise for joint ventures		$ 600,000

Investments (Narrative) (Deta_2

Investments (Narrative) (Details1) - USD ($)

Mar. 19, 2018

Nov. 28, 2017

Nov. 09, 2017

Nov. 06, 2017

Mar. 17, 2017

Mar. 16, 2017

Sep. 30, 2019

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Jun. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

Dec. 31, 2017

Summary of Investment Holdings [Line Items]

Cash payment for investments

$ 624,767

Equity method Loss

$ 122,864

$ (107,982)

(107,961)

(156,698)

Debt obligation of Joint venture liability

1,633,872

1,633,872

$ 289,742

Gain on settlement of debt obligation

$ (612,034)

$ (61,906)

$ (612,034)

$ 94,933

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

Summary of Investment Holdings [Line Items]

Investment description

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

On March 16, 2017, we entered into a joint venture agreement with Bougainville Ventures, Inc., a Canadian corporation. The purpose of the joint venture was for the Company and Bougainville to jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville’s high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a I502 Tier 3 license holder to grow cannabis on the site; provide technical and management services and resources including, but not limited to: sales and marketing, agricultural procedures, operations security and monitoring, processing and delivery, branding, capital resources and financial management; and, (iv) optimize collaborative business opportunities. The Company and Bougainville agreed to operate through a Washington State Limited Liability Company, and BV-MCOA Management, LLC was organized in the State of Washington on May 16, 2017. As our contribution to the joint venture, the Company committed to raise not less than $1 million dollars to fund joint venture operations based upon a funding schedule. The Company also committed to providing branding and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies directly tailored to the cannabis industry.

Total committed amount to raise for joint ventures

$ 800,000

$ 1,000,000

Cash payment for investments

$ 1,188,500

Percentage of investment ownership

49.50%

Impairment of Investment

$ 285,986

$ 792,500

Equity method Loss

$ (11,043)

$ (37,673)

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

Summary of Investment Holdings [Line Items]

Common stock issued in connection with joint venture, shares

15,000,000

Joint Venture Agreement With GateC Research, Inc [Member]

Summary of Investment Holdings [Line Items]

Investment description

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

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

On March 17, 2017, the Company and GateC Research, Inc. (“GateC”) entered into a Joint Venture Agreement (“Agreement”) whereby the Company committed to raise up to one and one-half million dollars ($1,500,000) over a six-month period, with a minimum commitment of five hundred thousand dollars ($500,000) within a three (3) month period; and, information establishing brands and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies, including but not limited to its affiliate marketing program, directly tailored to the cannabis industry. GateC agreed to contribute its management and control services and systems related to cannabis grow operations in Adelanto County, California, and its permit to grow marijuana in an approved zone in Adelanto, California. GateC did not own a physical site for its operation in Adelanto County, California, and GateC’s permit to grow cannabis did not contain a conditional use permit.

Total committed amount to raise for joint ventures

$ 1,500,000

Impairment of Investment

1,500,000

Minimum committed amount to raise for joint ventures

$ 500,000

Debt obligation of Joint venture liability

$ 1,500,000

Gain on settlement of debt obligation

$ 1,500,000

Notes Payable, Related Party (N

Notes Payable, Related Party (Narrative) (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Short-term Debt [Line Items]
Notes payable, related party	$ 90,418		$ 287,140
Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares	2,394,565	1,265,471
Related Party [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares	75,928,246
Notes Payable [Member] | Officers And Directors [Member]
Short-term Debt [Line Items]
Notes payable description	The issued notes are unsecured, due on demand		The issued notes are unsecured, due on demand
Notes payable interest rate	5.00%		5.00%
Notes Payable [Member] | Officers [Member]
Short-term Debt [Line Items]
Notes payable description	The note is non-interest bearing, respectively, and are due on demand.		The note is non-interest bearing, respectively, and are due on demand.
Notes payable, related party	$ 360,418		$ 741,456
Notes Payable [Member] | Related Party [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares	2,394,565
Shares issued for settlement of debt, value	$ 1,732,513

Convertible Notes Payable (Narr

Convertible Notes Payable (Narrative) (Details) - USD ($)	Dec. 31, 2017	Dec. 20, 2017	Nov. 11, 2017	Nov. 01, 2017	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Short-term Debt [Line Items]
Net proceeds from convertible promissory notes					$ 2,257,000	$ 1,080,186
Convertible notes payable					$ 3,526,890		$ 2,028,849
Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive					1,947,222
Secured Convertible Promissory Notes Dated November 01, 2017 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value				$ 601,420
Convertible promissory note interest rate				10.00%
Convertible promissory note interest rate description				The promissory note bears interest at 10% compounded daily
Convertible promissory note due date				Sep. 10, 2018
Convertible promissory note original issue discount				$ 59,220
Net proceeds from convertible promissory notes			$ 542,200
Convertible notes payable					$ 417,890
Accrued interest					$ 38,378
Convertible promissory note conversion terms				The promissory notes are convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms				The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value		$ 1,655,000
Convertible promissory note interest rate		10.00%
Convertible promissory note interest rate description		The promissory note bears interest at 10% compounded daily
Convertible promissory note due date		Oct. 27, 2018
Convertible promissory note original issue discount		$ 155,000
Net proceeds from convertible promissory notes	$ 300,000						$ 1,200,000
Legal, accounting and other transaction costs with respect to convertible promissory note		$ 5,000
Convertible promissory note description		The promissory note was funded in nine tranches of $300,000; $200,000; $200,000; $400,000; $75,000; $150,000; $85,000; $120,000 and $70,000, resulting in aggregate net proceeds of $1,500,000.
Convertible promissory note conversion terms		The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms		The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive		1,100,000
Cashless warrant period		5 years
Exercisable price		$ 2.40

Convertible Notes Payable (Na_2

Convertible Notes Payable (Narrative) (Details1) - USD ($)	Mar. 25, 2019	Mar. 21, 2019	Jan. 29, 2019	Nov. 05, 2018	Aug. 28, 2018	Sep. 12, 2019	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Short-term Debt [Line Items]
Gain (loss) on debt settlement							$ (612,034)	$ (61,906)		$ (612,034)	$ 94,933
Convertible notes payable							3,526,890		$ 2,028,849	3,526,890
Net proceeds from convertible promissory notes										2,257,000	$ 1,080,186
Debt discount							838,335		896,180	$ 838,335
Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive										1,947,222
Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares										2,394,565	1,265,471
Secured Convertible Promissory Notes - St George Investments [Member]
Short-term Debt [Line Items]
Note assigned from St.George				$ 250,000
Secured Convertible Promissory Notes Assigned To John Fife [Member]
Short-term Debt [Line Items]
Note assigned to John Fife				$ 250,000
Secured Convertible Promissory Notes Assigned To John Fife [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, value		$ 150,959
Accrued interest portion of debt converted into common stock		4,963
Derivative liabilities portion of debt converted into common stock		$ 160,454
Shares issued for settlement of debt, shares		394,460
Secured Convertible Promissory Notes - St George Investments [Member]
Short-term Debt [Line Items]
Gain (loss) on debt settlement										$ 21,586
Convertible notes payable							0			0
Accrued interest							0			0
Secured Convertible Promissory Notes - St George Investments [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, value										550,000
Accrued interest portion of debt converted into common stock										122,694
Derivative liabilities portion of debt converted into common stock										$ 441,394
Shares issued for settlement of debt, shares										1,710,897
Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member]
Short-term Debt [Line Items]
Gain (loss) on debt settlement										$ 28,138
Convertible notes payable							828,518			828,518
Accrued interest							28,138			28,138
Convertible promissory note face value					$ 1,128,518
Convertible promissory note overfunding					$ 23,518
Convertible promissory note interest rate					10.00%
Convertible promissory note interest rate description					The promissory note bears interest at 10% compounded daily
Convertible promissory note due date					Jun. 30, 2019
Convertible promissory note original issue discount					$ 100,000
Legal, accounting and other transaction costs with respect to convertible promissory note					$ 5,000
Net proceeds from convertible promissory notes									$ 825,000	198,518
Convertible promissory note conversion terms					The promissory note is convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms					The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.
Gross proceeds from convertible promissory note										218,518
Debt discount					$ 1,114,698
Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive					750,000
Cashless warrant period					5 years
Exercisable price					$ 2.40
Fair value of issued warrants					$ 1,588,493
Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, value										300,000
Derivative liabilities portion of debt converted into common stock										$ 238,451
Shares issued for settlement of debt, shares										2,370,188
Secured Convertible Promissory Notes January 29, 2019 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible notes payable							1,406,482			$ 1,406,482
Accrued interest							61,131			61,131
Convertible promissory note face value			$ 2,205,000
Convertible promissory note interest rate			10.00%
Convertible promissory note interest rate description			The promissory note bears interest at 10% compounded daily
Convertible promissory note due date			Dec. 5, 2019
Convertible promissory note original issue discount			$ 200,000
Legal, accounting and other transaction costs with respect to convertible promissory note			$ 5,000
Net proceeds from convertible promissory notes										1,276,482
Convertible promissory note conversion terms			The promissory note is convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms			The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.
Gross proceeds from convertible promissory note										1,406,482
Debt discount			$ 1,118,606
Secured Convertible Promissory Notes January 29, 2019 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive			1,500,000
Cashless warrant period			5 years
Exercisable price			$ 2.40
Fair value of issued warrants			$ 999,838
Secured Convertible Promissory Notes March 25, 2019 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible notes payable							580,000			580,000
Accrued interest							31,089			31,089
Convertible promissory note face value	$ 580,000
Convertible promissory note interest rate	10.00%
Convertible promissory note interest rate description	The promissory note bears interest at 10% compounded daily
Convertible promissory note due date	Jan. 24, 2020
Convertible promissory note original issue discount	$ 75,000
Legal, accounting and other transaction costs with respect to convertible promissory note	$ 5,000
Net proceeds from convertible promissory notes										500,000
Convertible promissory note conversion terms	The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms	The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.
Gross proceeds from convertible promissory note										580,000
Debt discount	$ 483,966
Secured Convertible Promissory Notes March 25, 2019 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive	375,000
Cashless warrant period	5 years
Exercisable price	$ 2.40
Fair value of issued warrants	$ 258,701
Four Convertible Promissory Notes From July 01 Through September 12, 2019 - Power Up Lending [Member]
Short-term Debt [Line Items]
Convertible notes payable							294,000			294,000
Accrued interest							$ 5,104			$ 5,104
Convertible promissory note face value						$ 294,000
Convertible promissory note interest rate						10.00%
Convertible promissory note due date description						The promissory notes are due one year from the respective issuance date
Convertible promissory note original issue discount						$ 12,000
Convertible promissory note conversion terms						The notes are convertible at any time at a conversion rate equal to 61% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note.
Convertible promissory note payment terms						The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note.
Debt discount						$ 294,000

Convertible Notes Payable (Na_3

Convertible Notes Payable (Narrative) (Details2) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Short-term Debt [Line Items]
Gain (loss) on change in fair value of derivative liabilities	$ (1,668,112)	$ 3,072,345	$ (2,148,262)	$ 4,658,074
Amortization of debt discount			2,172,936	$ 1,171,549
Convertible Promissory Notes [Member]
Short-term Debt [Line Items]
Gain (loss) on change in fair value of derivative liabilities	(1,668,112)		(2,148,262)
Convertible Promissory Notes [Member] | Interest Expense [Member]
Short-term Debt [Line Items]
Amortization of debt discount	864,385		2,172,935
Debt Derivative [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives	$ 5,118,563		$ 5,118,563
Fair value of assumption model			Binomial Option Pricing Model
Dividend yield			0.00%
Expected volatility			250.87%
Estimated fair value of common stock	$ 0.155		$ 0.155
Debt Derivative [Member] | Minimum [Member]
Short-term Debt [Line Items]
Weighted average risk-free interest rate			1.75%
Expected life			29 days
Conversion prices	0.0713		$ 0.0713
Debt Derivative [Member] | Maximum [Member]
Short-term Debt [Line Items]
Weighted average risk-free interest rate			1.91%
Expected life			11 months 12 days
Conversion prices	$ 0.0791		$ 0.0791

Stockholders' Deficit (Narrativ

Stockholders' Deficit (Narrative) (Details) - USD ($)	Oct. 28, 2019	Jul. 18, 2019	Sep. 30, 2019	Dec. 31, 2018
Preferred stock, par value per share			$ 0.001	$ 0.001
Preferred stock, shares authorized			50,000,000	50,000,000
Warrants [Member]
Intrinsic value descriptions			Based on options with an exercise price less than the Company’s stock price of $0.155
Warrants or stock unit granted during the period			1,947,222
Convertible Promissory Notes [Member]
Shares issued for settlement of debt, shares			5,208,063
Shares issued for settlement of debt, value			$ 4,019,537
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.
Shares issued to directors, shares
Preferred stock, par value per share			$ 0.001	$ 0.001
Preferred stock, shares authorized			10,000,000	10,000,000
Class A Preferred Stock [Member] | Subsequent Event [Member] | Donald Steinberg [Member]
Shares exchange for a mutual release of all claims, to cancel and return to treasury, shares	5,000,000
Class A Preferred Stock [Member] | Subsequent Event [Member] | Charles Larsen [Member]
Shares exchange for a mutual release of all claims, to cancel and return to treasury, shares	5,000,000
Class A Preferred Stock [Member] | Subsequent Event [Member] | Directors - Robert Coale, Edward Manolos And Jesus Quintero [Member]
Shares issued to directors, shares	10,000,000
Class B Preferred Stock [Member]
Preferred stock voting rights		Holders of Series B Preferred stock shall have one thousand times that number of votes on all matters submitted to the shareholders that is equal to the number of shares of common stock, at the record date for the determination of the shareholders entitled to vote such matters.
Preferred stock, par value per share		$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized		5,000,000	5,000,000	5,000,000

Fair Value Measurement (Narrati

Fair Value Measurement (Narrative) (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 5,118,562	$ 2,256,631
Level 3 Financial Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 5,118,562	$ 2,256,631

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	May 08, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Accrued compensation		$ 270,000		$ 270,000	$ 454,316
Notes payable		90,418		90,418	287,140
Investments made			$ 624,767
Common Stock [Member]
Related Party Transaction [Line Items]
Shares issued for settlement of outstanding notes payable, shares		2,394,565	1,265,471
Officers And Executives [Member]
Related Party Transaction [Line Items]
Accrued compensation		$ 270,000		270,000	$ 454,316
Related Party [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Shares issued for settlement of outstanding notes payable, shares		75,928,246
Related Party [Member] | Notes Payable [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Shares issued for settlement of debt, value		$ 564,279
Related Party [Member] | Accrued Compensation [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Shares issued for settlement of debt, value		$ 195,000
Global Hemp Group, Inc - A Company Related By Charles Larsen, Beneficial Owner Of More Than 10% Of Company Common Stock And A Former Director Of The Company [Member] | Joint Venture Agreement With Global Hemp Group JV - Scio Oregon [Member]
Related Party Transaction [Line Items]
Total capital commitment amount for the joint venture project	$ 1,380,000
Investments description	The Company’s portion of the capital commitment is to raise $600,000 based upon the following funding schedule: $200,000 upon execution of this Agreement; $238,780 on or before July 31, 2018; $126,445 on or before October 31, 2018; and $34,775 on or before January 31, 2019.
Investments made				$ 600,000

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details)	Nov. 10, 2019
Subsequent Event [Member] | Stock Purchase Agreement With Natural Plant Extract Of California [Member]
Subsequent Event [Line Items]
Stock purchase agreement description	On November 10, 2019, Natural Plant Extract of California (NPE) notified the Company, pursuant to the stock purchase agreement associated with the Company’s acquisition of a 20% in NPE, that an additional issuance of 3,371,746 shares of Company common stock was required. The Company agreed in the stock purchase agreement to issue NPE additional shares of common stock, if the aggregate value of the shares issued to NPE on April 15, 2019 was less than the closing price of the Company’s common stock on October 15, 2019, as reported on OTC Markets. The Company have not issued the true up shares as of the date of this filing.