Marijuana Company of America (MCOA) 10-K/A 19 Dec 19 2018 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Apr. 15, 2019
Document And Entity Information
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	0001078799
Document Type	10-K/A
Document Period End Date	Dec. 31, 2018
Amendment Flag	true
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Is Entity Emerging Growth Company?	true
Is Entity Shell Company	false
Elected Not To Use the Extended Transition Period	true
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Public Float	$ 51,993,133
Entity Common Stock, Shares Outstanding		2,689,790,776
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018
Entity File Number	000-27039

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash	$ 359,577	$ 249,831
Short-term Investments	810,000
Accounts receivable, net	46,376	4,862
Inventory	186,989	163,720
Other current assets	93,833
Total current assets	1,496,775	418,413
Property and equipment, net	12,430	13,568
Other assets:
Investments	408,077	695,477
Security deposit	2,500	2,500
Total assets	1,919,782	1,129,958
Current liabilities:
Accounts payable	416,444	306,561
Accrued compensation	454,316
Accrued liabilities	216,946	40,155
Debt obligation of Joint venture	289,742	1,500,000
Notes payable, related party	287,140	542,573
Convertible notes payable, net of debt discount of $896,180 and $924,340, respectively	1,132,668	394,555
Warrant liability		5,859,635
Derivative liability	2,256,631	1,934,097
Total current liabilities	5,053,887	10,577,576
Long term debt:
Convertible notes payable, net of debt discount of $0 and $308,280, respectively		172,856
Derivative liability		697,278
Total long term debt		870,134
Total liabilities	5,053,887	11,447,710
Stockholders' deficit:
Preferred stock, $0.001 par value, 50,000,000 shares authorized; Class A preferred stock, $0.001 par value, 10,000,000 shares designated, 10,000,000 shares issued and outstanding as of December 31, 2018 and 2017, respectively	10,000	10,000
Common stock, $0.001 par value; 5,000,000,000 shares authorized; 2,561,238,082 and 2,103,464,006 shares issued and outstanding as of December 31, 2018 and 2017, respectively	2,561,238	2,103,464
Common stock subscriptions	90,000
Additional paid in capital	48,188,552	30,456,888
Accumulated deficit	(53,983,895)	(42,888,104)
Total stockholders' deficit	(3,134,105)	(10,317,752)
Total liabilities and stockholders' deficit	1,919,782	1,129,958
Class A Preferred Stock [Member]
Stockholders' deficit:
Preferred stock, $0.001 par value, 50,000,000 shares authorized; Class A preferred stock, $0.001 par value, 10,000,000 shares designated, 10,000,000 shares issued and outstanding as of December 31, 2018 and 2017, respectively	10,000	10,000
Total stockholders' deficit	10,000	10,000
Total liabilities and stockholders' deficit	$ 10,000	$ 10,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Convertible note payable, net of debt discount - current	$ 896,180	$ 924,340
Convertible note payable, net of debt discount - non current	$ 0	$ 308,280
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	2,561,238,082	2,103,464,006
Common stock, shares outstanding	2,561,238,082	2,103,464,006
Class A Preferred Stock [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
REVENUES:
Sales	$ 240,452	$ 26,830
Related party Sales	11,683	0
Total Revenues	252,135	26,830
Cost of sales	81,250	14,294
Gross Profit	170,885	12,536
OPERATING EXPENSES:
Selling, general and administrative expenses	3,980,493	21,272,758
Depreciation	5,341	2,576
Total operating expenses	3,985,834	21,275,334
Net loss from operations	(3,814,949)	(21,262,798)
OTHER INCOME (EXPENSES):
Interest expense, net	6,828,939	5,842,802
Legal Settlement Expense	1,682,870
Impairment of Joint Ventures	933,195	2,292,500
Loss on equity investments	(90,859)	(61,298)
(Loss) gain on change in fair value of derivative liabilities	1,443,249	(4,329,743)
(Loss) on debt modification	(1,343,161)
Cancellation of debt	1,500,000
Unrealized gain on trading securities	560,000
Gain on settlement of debt	94,933	347,221
Total other income (expense)	(7,280,842)	(12,179,122)
Net loss before income taxes	(11,095,791)	(33,441,920)
Income taxes (benefit)
NET INCOME (LOSS)	$ (11,095,791)	$ (33,441,920)
Loss per common share, basic and diluted	$ (0.005)	$ (0.017)
Weighted average number of common shares outstanding, basic and diluted	2,275,482,194	1,929,424,081

Consolidated Statement Of Stock

Consolidated Statement Of Stockholders' Deficit - USD ($)	Class A 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, 2016	10,000,000
Balance common stock, shares at Dec. 31, 2016		1,620,996,998
Balance, value at Dec. 31, 2016	$ 10,000	$ 1,620,996			$ 7,685,387	$ (9,446,184)	$ (129,801)
Common stock issued for services rendered, shares		344,033,333
Common stock issued for services rendered, value		$ 344,033			18,724,550		19,068,583
Common stock issued in connection with joint venture, shares		15,000,000
Common stock issued in connection with joint venture, value		$ 15,000			373,500		388,500
Common stock issued in settlement of convertible notes payable, shares		3,000,000
Common stock issued in settlement of convertible notes payable, value		$ 3,000			81,000		84,000
Common stock issued in settlement of related party notes payable, shares		62,721,533
Common stock issued in settlement of related party notes payable, value		$ 62,722			553,373		616,095
Reclassification of derivative liabilities					2,201,041		2,201,041
Replacement of previously canceled common shares, shares		20,000,000
Replacement of previously canceled common shares, value		$ 20,000			(20,000)
Sale of common stock, shares		8,166,667
Sale of common stock, value		$ 8,167			76,833		85,000
Common stock issued for accrued officer compensation, shares		29,545,455
Common stock issued for accrued officer compensation, value		$ 29,546			(29,546)
Stock based compensation					810,750		810,750
Net loss						(33,441,920)	$ (33,441,920)
Balance preferred stock , shares at Dec. 31, 2017	10,000,000
Balance common stock, shares at Dec. 31, 2017		2,103,464,006					2,103,464,006
Balance, value at Dec. 31, 2017	$ 10,000	$ 2,103,464			30,456,888	(42,888,104)	$ (10,317,752)
Common stock issued for services rendered, shares		31,000,794
Common stock issued for services rendered, value		$ 31,000			687,100		718,100
Common stock issued in connection with joint venture, value
Sale of common stock, shares		18,693,636
Sale of common stock, value		$ 18,694			133,306		152,000
Stock based compensation					450,000		450,000
Common stock issued in settlement of convertible notes payable and accrued interest, shares		147,927,794
Common stock issued in settlement of convertible notes payable and accrued interest, value		$ 147,928			12,205,240		12,353,168
Common stock issued in settlement of related party notes payable and accrued compensation, shares		80,428,246
Common stock issued in settlement of related party notes payable and accrued compensation, value		$ 80,428			723,851		804,279
Common stock issued in exchange for exercise of warrants on a cashless basis, shares		122,046,796
Common stock issued in exchange for exercise of warrants on a cashless basis, value		$ 122,047			(122,047)
Common stock issued in settlement of legal case, shares		57,676,810
Common stock issued in settlement of legal case, value		$ 57,677			1,643,789		1,701,466
Proceeds from common stock subscriptions				90,000			90,000
Additional paid-in capital due to issuance of convertible debt					2,010,426		2,010,426
Net loss						(11,095,791)	$ (11,095,791)
Balance preferred stock , shares at Dec. 31, 2018	10,000,000
Balance common stock, shares at Dec. 31, 2018		2,561,238,082					2,561,238,082
Balance, value at Dec. 31, 2018	$ 10,000	$ 2,561,238		$ 90,000	$ 48,188,552	$ (53,983,895)	$ (3,134,105)

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (11,095,791)	$ (33,441,920)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	5,341	2,576
Amortization of debt discount	1,146,549	1,042,999
Non cash interest	6,885,654	1,343,933
Bad debt expense	1,559
Value of common stock issued for services	737,305
Value of vested options issued for services	(245,001)
Impairment of investment in joint venture	933,195	2,292,500
Unrealized gain on trading securities	560,000
(Gain) Loss on change in fair value of derivative liabilities	1,443,249	(4,329,743)
Fair value of liability warrants issued as inducement fee		3,407,900
Stock based compensation		19,879,333
Notes payable issued in settlement of accrued compensation and expenses incurred		599,390
(Gain) loss on settlement of debt	1,594,933	347,221
Loss on equity investment	(90,859)	(61,298)
Changes in operating assets and liabilities:
Accounts receivable	43,073	(4,262)
Inventory	23,269	80,245
Security deposit		(2,500)
Accounts payable	394,004	22,419
Accrued liabilities	99,316
Loss contingency	1,676,870
Accrued compensation	649,316	(10,210)
Net cash used in operating activities	(2,385,349)	(895,743)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of investments	682,255	1,160,775
Purchase of property and equipment	4,203	16,144
Net cash used in investing activities	(686,458)	(1,176,919)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of notes payable	2,541,470	1,576,500
Proceeds from issuance of notes payable, related party	218,846	513,507
Proceeds from sale of common stock	421,237	85,000
Net cash provided by financing activities	3,181,553	2,175,007
Net (decrease) increase in cash	109,746	102,345
Cash-beginning of period	249,831	147,486
Cash-end of period	359,577	249,831
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid
Taxes paid
Non cash financing activities:
Common stock issued in settlement of related party notes payable	804,279	616,095
Common stock issued in settlement of convertible notes payable	12,166,976	84,000
Fair value of liability warrants canceled in settlement of debt		279,999
Common stock issued in connection with joint venture		$ 388,500

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies	NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the presentation of the accompanying financial statements follows: Basis and business presentation Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc, a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART brand. On February 1, 2016, the Company formed MCOA CA, Inc., a California corporation as a wholly owned subsidiary to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited, a United Kingdom corporation as a wholly owned subsidiary for the purpose of future expansion into the European market. On May 23, 2018, the Company formed H Smart, LLC in Washington State. On January 21, 2019, the Company converted this entity into a Washington State corporation named H Smart, Inc. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., H Smart, LLC, Hempsmart Limited and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 2019 [and for the quarter ended June 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 quarter ended June 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, which is concurrent with our delivery of hempSMART™ product. Since our hempSMART™ product sales contracts are consummated upon receipt of the customer’s acceptance of our offer; our concurrent receipt of our customers payment; and, our delivery of the agreed to hempSMART™ product, all parties are equally committed to fulfilling their respective obligations under the sales contracts. Further, the sales contracts specifically identify (1) parties; (2) quantity of hempSMART™ product ordered; (3) price; and, (4) subject, and so each respective party’s rights are identifiable and the payment terms are defined. Since the sales contracts are consummated concurrent with offer, acceptance, payment and delivery of the hempSMART™ product ordered, we recognize revenue and cash flows as the principal from the respective sales contract transactions as they complete. Further, because our sales contracts are offered, accepted and consummated concurrently, our ability to collect revenue is immediate. We receive no payments for agreements that do not qualify as a contract. If customers agree to multiple sales contracts when they are entered into at or near the same time, our policy is to combine those contracts if: (1) the sales contracts are negotiated as a single package; (2) the payment amount of one sales contract is dependent upon another sales contract; (3) our performance obligations of delivering multiple hempSMART™ products can be determined to be part of a single transaction. Since the nature of the entry into and consummation of our sales contracts occur concurrently, there are no changes or modifications to the terms of the sales contracts that would modify the enforceable rights and performance obligations of the parties and that would materially alter the timing of our receipt of revenue from our sales contracts. Identifying the Performance Obligations in Our Sales Contracts In analyzing our sales contracts, our policy is to identify the distinct performance obligations in a sales contract arrangement. In determining our performance obligations under our sales contracts, we consider that the terms and conditions of sales are explicitly outlined in our sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in our contracts, or are highly dependent or highly integrated with other goods in our sales contracts. Thus, our performance obligations are singularly related to our promise to provide the hempSMART™ products upon receipt of payment. We offer an assurance warranty on our hempSMART™ products that allows a customer to return any hempSMART™ products within thirty days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations, since they are electable at the whim of the customer for any reason. However, we do account for returns of purchase prices if made. Determination of the Price in Our Sales Contracts The transaction prices in our sales contract is the amount of consideration we expect to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. We exclude amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, our sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided. Allocation of the Transaction Price of Our Sales Contracts Our sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, our sales contracts include one performance obligation in each contract. As such, from the outset, we allocate the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which we believe is an accurate representation of what the price is in each transaction. Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. The standard defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” (ASC 606-10-20). For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, our single performance obligation sales contracts are singularly related to our promise to provide the hempSMART™ products to the customer upon receipt of payment, which occurs concurrently and when, upon completion, allows us under our revenue recognition policy to realize revenue. Regarding our offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2017 and 2018, or for the quarter ended March 31, 2019. Product Sales Revenue from product sales, including delivery fees, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606. 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 quarter ended June 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 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 derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash. Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2018, and 2017, allowance for doubtful accounts was $0 and $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 including stock, stock options and restricted stock awards based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. For non-employees, share-based compensation awards are recorded at either the fair value of the services rendered or the fair value of the share-based payments, whichever is more readily determinable. Stock and restricted stock and option awards are based on the closing price of the stock underlying the awards on the grant date. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2018, and 2017, the number of outstanding stock options to purchase shares of common stock was 0 and 1,000,000,000 shares, respectively. 0 and 750,000,000 shares were vested as of December 31, 2018 and 2017, respectively. On February 27, 2019, Charles Larsen and Donald Steinberg agreed to cancel all previously issued stock options to purchase an aggregate of 1,000,000,000 common shares (see Note 15, Subsequent Events). Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2018 and 2017 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: 2018 (1) 2017 Convertible notes payable 137,219,847 — Options to purchase common stock (1) 0 (1) 1,000,000,000 Warrants to purchase common stock 110,846,817 — Total 248,066,664 1,010,000,000 (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued option. 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 (See Note 4). Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company's own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2018 and 2017. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short term notes because they are short term in nature. Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $569,832 and $77,552 for the year ended December 31, 2018 and 2017, respectively, as advertising costs. Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2018, and 2017, the Company has not recorded any unrecognized tax benefits. Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 ("ASC 280-10") establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment. Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows. Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements. Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Going Concern And Management's

Going Concern And Management's Liquidity Plans	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern and Management's Liquidity Plans	NOTE 2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements during year ended December 31, 2018, the Company incurred net losses of $11,095,791 and used cash in operations of $2,385,349. 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 2018 and 2017 has been from funds generated from proceeds from the sale of common stock and the issuance of convertible and other debt. The Company has experienced net losses from operations since inception, but expects these conditions to improve in 2018 and beyond as it develops its business model. The Company has stockholders' deficiencies at December 31, 2018 and requires additional financing to fund future operations. The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding sources. There can be no assurance that the Company’s financing efforts will result in profitable operations or the resolution of the Company’s liquidity problems. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

Property And Equipment

Property And Equipment	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2018 and 2017 is summarized as follows: 2018 2017 Computer equipment $ 15,207 $ 11,004 Furniture and fixtures 5,140 5,140 Subtotal 20,347 16,144 Less accumulated depreciation (7,917 ) (2,576 ) Property and equipment, net $ 12,430 $ 13,568 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 years. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Depreciation expense was $5,341 and $2,576 for the year ended December 31, 2018 and 2017.

Investments

Investments	12 Months Ended
	Dec. 31, 2018
Investments, All Other Investments [Abstract]
Investments	The following table indicates the amount of impairments recorded by the Company quarter to quarter for investment activity quarter to quarter related to its joint venture investments: INVESTMENTS SHORT-TERM INVESTMENTS Global TOTAL Hemp Bougainville Gate C INVESTMENTS Group Benihemp MoneyTrac Ventures, Inc. Research Inc. Short-Term 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 0 0 Quarter 09-30-17 equity method (375,000 ) (375,000 ) 0 Quarter 12-31-17 equity method Loss 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 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 $ 810,000 $ 810,000 The following table indicates the amount of debt the Company recorded quarter to quarter as a result of its joint venture investments: Loan Payable TOTAL Global Bougainville Gate C General JV Debt Hemp Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Operating 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 03-31-19 12-31-18 12-31-17 This includes balances for: Note (c) Note (b) Note (a) - Debt obligation of JV 128,522 289,742 1,500,000 - Convertible NP, net of discount 1,536,271 1,132,668 394,555 - Longterm debt 0 0 172,856 Total Debt balance 1,664,793 1,422,410 2,067,411 " id="sjs-B4" xml:space="preserve">NOTE 4 – INVESTMENTS MoneyTrac On March 13, 2017, the Company entered into a stock purchase agreement to acquire up to 15,000,000 common shares of MoneyTrac Technology, Inc., a corporation organized and operating under the laws of the state of California, for a total purchase price of $250,000 representing approximately 15% ownership at the time of the agreement. As of December 31, 2017, the Company had acquired 15,000,000 common shares for $250,000 representing approximately 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 December 31, 2018, the balance of this investment was $810,000 and was classified as a short-term investment for the period ended December 31, 2018. Benihemp On June 16, 2017, the Company entered into a Loan Agreement (“Agreement”) with Conveniant Hemp Mart, LLC (“Benihemp”), a limited liability company formed and operating under the laws of the State of Wyoming. Pursuant to the Agreement, Benihemp executed a promissory note for a principal loan amount of $50,000, accruing interest at the rate of 4% per annum and payable in one year, subject to one-time six- month repayment extension. The Agreement also provided that the Company shall have the option to waive repayment of the note and pay Benihemp an additional $50,000 payment in exchange for a 25% membership interest in Benihemp’s limited liability company. 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. New Brunswick Canada Global Hemp Group New Brunswick Joint Venture On August 31, 2017, we entered into a joint venture with Global Hemp Group Inc., in a multi-phase industrial hemp project on the Acadian peninsula of New Brunswick, Canada. The joint venture’s goal is to develop a “Hemp Agro-Industrial Zone,” a concept that promotes and engages farmers, processors and manufacturers to collaboratively produce and process 100% of the hemp plant into a number of wholesale materials that can be manufactured into healthy and sustainable products. The “HAIZ” will be surrounded by hemp production thereby minimizing the cost of expensive transportation to distant processing facilities. The “Hemp Agro-Industrial Zone” has a goal of producing social and environmental benefits to the communities where they operate. These zones are envisioned to prospectively create jobs for farmers, foster rural development, provide the opportunity to develop more sustainable products of superior quality and help support Global Hemp Group’s commitment to creating a carbon free economy. The first phase of the project involved lab testing in support of the trials. The Collège Communautaire du Nouveau Brunswick (CCNB) in Bathurst, New Brunswick (“CCNB”) intends to assist Global Hemp Group in research on its ongoing industrial hemp trials in the region, and to perform laboratory tests in support of these trials. These tests will provide information to validate agronomic and key yield data in preparation of a large-scale industrial development project that will involve processing of the full plant: grain, straw, flowers and leaves. The results of these tests will also be used in discussions with farmers of the region to refine a hemp-based farming model, and to mobilize additional farmers for the next growing season. Our participation included providing one-half, or $10,775 of the funding for the phase one work. On January 10, 2018, phase-one was completed by successfully cultivating industrial hemp during the 2017 growing season for research purposes. The objective of phase one was to re-introduce hemp into the area, and ensure that it could be productive under New Brunswick growing conditions prior to significantly increasing cultivation acreage and building a hemp processing facility in the region, in future phases of the project. As a result of our participation in the joint venture, we will share in the ownership of research and development of hemp and CBD related studies produced by the New Brunswick Project, and, in the event Canadian laws governing the growing, harvesting, manufacturing and production of products containing hemp and CBD change (as expected, but not guaranteed), we would benefit from possible preferred pricing and terms for the purchase of hemp and CBD that would enable us to further conduct its business and research and development into hemp and CBD products. The Company’s costs incurred by the Company’s interest was $10,775 and $0 for the years ended December 31, 2018 and 2017 and was recorded as other income/expense in the Company’s Statement of Operations in the appropriate periods. As of December 31, 2018, the balance of the New Brunswick JV 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. (See Item 1, Business; Principal Products and their Markets; Joint Ventures and Investments). Global Hemp Group JV – Scio Oregon Global Hemp Group Joint Venture/Scio Oregon Hemp Project; 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 commits 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 has complied with its payments on schedule. As of December 31, 2018, the combined balance of the Covered Bridge (SCIO) investment and related 41389 Farm investment was $408,077 and was classified as a long-term investment for the period ended December 31, 2018. The debt obligation related to this JV was reported as Debt obligation of Joint venture liability with a balance of $289,742 for the year ended December 31, 2018. 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 15 million shares of restricted common stock. The amended agreement provided that Bougainville would deed the real property to the joint venture within thirty days of its receipt of payment. Thereafter, the Company determined that Bougainville had no ownership interest in the property in Washington State, but rather was a party to a purchase agreement for real property that was in breach for non-payment. Bougainville also did not possess an agreement with a Tier 3 I502 license holder to grow Marijuana on the property. Nonetheless, as a result of funding arranged for by the Company, Bougainville and an unrelated third party, Green Ventures Capital Corp., purchased the land. The land is currently pending the payment of delinquent property taxes that would allow for the Okanogan County Assessor to sub-divide the property, so that the appropriate portion could be deeded to the joint venture. Although Bougainville represented it would pay the delinquent taxes, it has not. To date, the property has not been deeded to the joint venture. To clarify the respective contributions and roles of the parties, the Company also offered to enter into good faith negotiations to revise and restate the joint venture agreement with Bougainville. The Company diligently attempted to communicate with Bougainville in good faith to accomplish a revised and restated joint venture agreement, and efforts towards satisfying the conditions to complete the subdivision of the land by the Okanogan County Assessor. However, Bougainville failed to cooperate or communicate with the Company in good faith, and failed to pay the delinquent taxes on the real property that would allow for sub-division and the deeding of the real property to the joint venture. 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. 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. 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. style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> The following table indicates the amount of impairments recorded by the Company quarter to quarter for investment activity quarter to quarter related to its joint venture investments: INVESTMENTS SHORT-TERM INVESTMENTS Global TOTAL Hemp Bougainville Gate C INVESTMENTS Group Benihemp MoneyTrac Ventures, Inc. Research Inc. Short-Term 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 0 0 Quarter 09-30-17 equity method (375,000 ) (375,000 ) 0 Quarter 12-31-17 equity method Loss 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 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 $ 810,000 $ 810,000 The following table indicates the amount of debt the Company recorded quarter to quarter as a result of its joint venture investments: Loan Payable TOTAL Global Bougainville Gate C General JV Debt Hemp Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Operating 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 03-31-19 12-31-18 12-31-17 This includes balances for: Note (c) Note (b) Note (a) - Debt obligation of JV 128,522 289,742 1,500,000 - Convertible NP, net of discount 1,536,271 1,132,668 394,555 - Longterm debt 0 0 172,856 Total Debt balance 1,664,793 1,422,410 2,067,411

Accounts Payable

Accounts Payable	12 Months Ended
	Dec. 31, 2018
Accounts Payable
Accounts Payable	NOTE 5 – ACCOUNTS PAYABLE During the years ended December 31, 2018 and 2017, the Company settled outstanding payables with vendors and Joint Venture partners. In connection with the settlement, the Company recorded a gain of $1,500,000 and $0 for the years ended December 31, 2018 and 2017, respectively. This was primarily due to the rescission of the GateC Research Joint Venture.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Notes Payable	NOTE 6 – NOTES PAYABLE Purchase agreement CBD Global, Inc. On July 12, 2016, the Company entered into a payment agreement with CBD Global, Inc. for the supply of raw materials used in the sale of the Company’s product for an aggregate amount of $15,000. Under the terms of the payment agreement, the Company and the vendor agreed to payments, net 30 days from delivery, 75% cash and 25% of the Company’s common stock at a fixed conversion rate of $0.00335. In accordance ASC 470-20, Debt (“ASC 470-20”), the Company recognized an embedded beneficial conversion feature present in the note. The Company allocated a portion of the proceeds equal to the intrinsic value of that feature to additional paid-in capital. The Company recognized and measured an aggregate of $3,638 of the proceeds, which is equal to the intrinsic value of the embedded beneficial conversion feature, to additional paid-in capital and a discount against the note. The debt discount attributed to the beneficial conversion feature was charged to current period operations as interest expense.

Notes Payable, Related Party

Notes Payable, Related Party	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Notes Payable, Related Party	NOTE 7 – NOTES PAYABLE, RELATED PARTY As of December 31, 2018, and 2017, the Company’s officers and directors have provided advances and incurred expenses on behalf of the Company. The issued notes are unsecured, due on demand and bear 5% interest for 2018 notes and non-interest bearing for 2017 notes. Convertible promissory notes On June 30, 2017, the Company issued 5% convertible promissory notes for an aggregate of $614,347 due June 30, 2018 for consideration of $585,092, after original interest discount (“OID) of $29,255; unsecured. The notes are convertible, at any time, into shares of the Company’s common stock at 50% of the lowest reported sales price of the Company’s common stock for 15 trading days prior to the request to convert. In addition, the notes contain certain reset provisions should the Company issue subsequent equity linked instruments. The Company has identified the embedded derivatives related to the above described notes. These embedded derivatives included certain conversion features and reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date of the note and to fair value as of each subsequent reporting date. At June 30, 2017, the Company determined the aggregate fair value of $1,317,555 of embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 449.09%, (3) weighted average risk-free interest rate of 1.24%, (4) expected life of 1.00 years, and (5) estimated fair value of the Company's common stock from $0.0205 per share. The determined fair value of the debt derivatives of $1,317,555 was charged as a debt discount up to the net proceeds of the notes with the remainder of $732,463 charged to current period operations as non-cash interest expense. During the year ended December 31, 2018 and 2017, the Company issued an aggregate of 147,927,794 and 62,721,553 shares of its common stock in settlement of the issued notes payable and accrued interest. For the years ended December 31, 2018 and 2017, the Company recorded amortization of debt discounts of $732,463 and $585,092, respectively, as a charge to interest expense.

Convertible Note Payable

Convertible Note Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Convertible Note Payable	NOTE 8 – CONVERTIBLE NOTE PAYABLE Convertible notes payable are comprised of the following: 2018 2017 Convertible note payable-DTTO- due April 30, 2018 $ — $ 111,111 Convertible note payable-John Fife – last due October 27, 2018 150,959 — Convertible notes payable-St George-last due June 30, 2019 1,877,889 1,688,920 Total 2,028,848 1,800,031 Less debt discounts (896,180 ) (1,232,620 ) Net 1,132,668 567,411 Less current portion (1,132,668 ) (394,555 ) Long term portion $ — $ 172,856 Convertible note payable-DTTO Effective March 30, 2017, the Company issued a 6.5% convertible promissory note for an aggregate of $2,777,778 due April 30, 2018 for consideration of $2,500,000, after original interest discount (“OID) of $277,778; unsecured. On June 30, 2017, the Company had received net proceeds of $99,965 under the note. Gross face amount was $111,111, after additions for pro rate portion of OID and other related costs. The note was convertible, at any time, into shares of the Company’s common stock at $0.03 per share unless on the day prior to the lender’s request to convert, the closing price is less than $0.05 per share, then the conversion price shall be 60% of the average three lowest days closing prices for 20 trading days prior to the request to convert. At the funding date of the note, the Company determined the aggregate fair value of $221,406 of embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 470.85%, (3) weighted average risk-free interest rate of 1.02%, (4) expected life of 1.08 years, and (5) estimated fair value of the Company's common stock from $0.0604 per share. The determined fair value of the debt derivatives of $221,406 was charged as a debt discount up to the net proceeds of the note with the remainder of $121,441 charged to operations as non-cash interest expense. Convertible note payable-Tangiers Global LLC On July 31, 2017, the Company issued a 10% fixed convertible promissory note for an aggregate of $250,000 due February 28, 2018. The Company had received net proceeds of $76,500 under the note. Gross face amount was $85,000, after additions for pro rate portion of OID and other related costs. The note is convertible, at any time, into shares of the Company’s common stock at $0.0125 per share. As an investment incentive, the Company issued 10,000,000 5year cashless warrants, exercisable at $.025. At the funding date of the note, the Company determined the aggregate fair value of $374,100 of embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 448.42% to 448.47%, (3) weighted average risk-free interest rate of 1.13% to 1.15%, (4) expected life of 0.58 to .59 years, and (5) estimated fair value of the Company's common stock from $0.0375 to $0.0376 per share. The determined fair value of the debt derivatives of $374,100 was charged as a debt discount up to the net proceeds of the note with the remainder of $234,100 charged to operations as non-cash interest expense. Additionally, date of issuance, the Company determined the aggregate fair value of $375,000 of the issued warrant. The fair value of the warrant was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 448.47%, (3) weighted average risk-free interest rate of 1.84%, (4) expected life of 5.00 years, and (5) estimated fair value of the Company's common stock from $0.0375 per share. The determined fair value of the issued warrant of $375,000 was charged as an inducement cost and charged to operations as non-cash interest expense. On October 10, 2017, the Company entered into a “Settlement and Mutual Release of All Claims Agreement” (“Agreement”) with Tangiers Global, LLC (“Tangiers”) terminating the Company’s previously announced material definitive agreement with Tangiers reported on Form 8-K on July 31, 2017. The Agreement terminated an Investment Agreement between the Company and Tangiers, wherein Tangiers previously agreed to invest up to five million dollars ($5,000,000) to purchase the Company’s Common Stock, par value $0.001 per share, based upon an exemption from registration provided under Section 4(a)(2) of the 1933 Securities Act, and Section 506 of Regulation D promulgated thereunder. Further, the Agreement, terminated a Registration Rights Agreement entered into between the Company and Tangiers, which was an inducement to Tangiers to execute and deliver the Investment Agreement, whereby the Company agreed to provide certain registration rights under the Securities Act of 1933, as amended, and the rules and regulations thereunder, and applicable state securities laws, with respect to the shares of Common Stock issuable for Tangiers’s investment pursuant to the Investment Agreement. Further, the Agreement settled two outstanding fixed convertible promissory notes the Company executed in favor of Tangiers: one in the amount of two hundred and fifty thousand dollars ($250,000.00), of which Tangiers had advanced eighty-five thousand dollars ($85,000) to the Company, with total principal and interest due in the amount of ninety-three thousand, five hundred dollars ($93,500); and one in the amount of fifty thousand dollars ($50,000), with total principal and interest due in the amount of fifty-five thousand dollars ($55,000). In addition, previously issued warrants to acquire 10,000,000 shares of the Company’s common stock were returned and canceled. The Agreement further provided that in order to affect a prepayment of the fixed convertible promissory note in the amount of two hundred and fifty thousand dollars ($250,000), the Company agreed to pay a prepayment penalty of eighteen thousand, five hundred dollars ($18,500), resulting in a total payable on this note in the amount of one hundred and twelve thousand, two hundred dollars ($112,200). The Company agreed to settle the notes by paying Tangiers one hundred and sixty-seven thousand, two hundred dollars ($167,200) and issuing Tangiers three million shares of the Company’s restricted common stock. The Company and Tangiers agreed to mutual releases of all claims. On October 10, 2017, the Company issued 3,000,000 shares of common stock and paid $167,200 in full settlement of the outstanding Tangiers notes recognizing a gain on settlement of debt of $342,399. The gain was determined by the fair value of the common shares obligated at the time of settlement of 11,200,000 less the 3,000,000 issued to settle, net with cash paid plus the fair value of the canceled liability warrants. Convertible notes payable-St George Investments Effective July 3, 2017, the Company issued a secured convertible promissory note in aggregate of $752,500 to St George Investments LLC (“St George”). The promissory note bore interest at 10% per annum, was due upon maturity sixteen months after the purchase price date and included an original issue discount (“OID”) of $67,500. In addition, the Company agreed to pay $10,000 for legal, accounting and other transaction costs of the lender. The promissory note was funded in five tranches of $422,500; $27,500; $167,200 and $107,800; net of OID and transaction costs resulting in receiving aggregate net proceeds of $675,000 under this note. As an investment incentive, the Company issued 33,653,846, 5-year warrants, exercisable at $.04 with certain reset provisions. During the year ended December 31, 2018, $752,500 of principal and $45,902 of accrued interest along with $1,624,933 of derivative liabilities valued as of the respective conversion dates were converted into 53,528,363 shares of common stock. Unamortized discounts of $696,385 were charged to interest expense at the time of conversion. Forbearance agreement On August 4, 2017, the Company entered into a forbearance agreement with St. George Investments LLC, due to the Company’s alleged breached of certain default provisions of the secured promissory note entered into with St. George on July 3, 2017. The alleged breach occurred due to the Company entering into an investment agreement with Tangiers on July 15, 2017 and issued a fixed convertible promissory note to Tangiers. Due to the alleged breach, St George has the right, among other things, to accelerate the maturity date of the note, increase interest from 10% to 22% and cause the balance of the outstanding promissory note to increase due to the application of the default provisions. St. George agreed to refrain and forbear from bringing any action to collect under the promissory note, including the interest rate increase and balance increase, with respect to the alleged default. As consideration of the forbearance, the Company agreed to accelerate the installment conversions from 1 year to 6 months and to add an additional OID of $112,875, which will be considered fully earned as of August 4, 2017, nonrefundable and to be included in the first tranche. The Company and St George ratified the outstanding balance, after the added OID and accrued interest, of $868,936 as of August 4, 2017. Effective November 1, 2017, the Company issued a secured convertible promissory note in aggregate of $601,420 to St George Investments LLC (“St George”). The promissory note is bears interest at 10% per annum, is due upon maturity sixteen months after purchase price date and includes an original issue discount (“OID”) of $54,220. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. The promissory note was funded on November 11, 2017 of $542,200; net of OID and transaction costs. During the year ended December 31, 2018, $183,531 of principal and $66,470 of accrued interest along with $132,708 of derivative liabilities valued as of the respective conversion dates were converted into 27,839,644 shares of common stock. 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 is bears interest at 10% per annum, is due upon maturity sixteen months after purchase price date and includes an original issue discount (“OID”) of $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 receiving aggregate net proceeds of $1,500,000 under this note.. The Company had received aggregate net proceeds of $300,000 during the year ended December 31, 2017 with the remaining tranches received during the year ended December 31, 2018. As an investment incentive, the Company issued 66,000,000 5 year warrants, exercisable at $.04 with certain reset provisions. 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. The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company. At the funding dates of the notes, the Company determined the aggregate fair value of $2,842,117 of embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 423.86 to 440.98%, (3) weighted average risk-free interest rate of 1.57% to 2.35%, (4) expected life of .253 to .833 years, and (5) estimated fair value of the Company's common stock from $0.0275 to $0.0441 per share. The determined fair value of the debt derivatives of $2,842,117 was charged as a debt discount up to the net proceeds of the note with the remainder of $809 and $2,412,545 charged to operations as non-cash interest expense. Additionally, date of issuance, the Company determined the aggregate fair value of $3,032,900 of the issued warrants. The fair value of the warrants were determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 436.55% to 448.94%, (3) weighted average risk-free interest rate of 1.93% to 2.15%, (4) expected life of 5.00 years, and (5) estimated fair value of the Company's common stock from $0.0205 to $0.0355 per share. The determined fair value of the issued warrants was allocated between the debt instrument and warrants based on their relative fair values. The portion of the proceeds allocated to the warrants has been added to the debt discount, included in additional paid in capital and amortized over the life of the debt. During the year ended December 31, 2018, $855,000 of principal along with $1,223,312 of derivative liabilities valued as of the respective conversion dates were converted into 51,952,093 shares of common stock. Unamortized discounts of $520,443 were charged to interest expense at the time of conversion. 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. The Company determined the aggregate fair value of the embedded derivatives at $260,233. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 418.01%, (3) weighted average risk-free interest rate of 2.20%, (4) expected life of .083 years, and (5) estimated fair value of the Company's common stock of $0.0204 per share. The determined fair value of the debt derivatives was charged as a debt discount up to the net proceeds of the note with the remaining $10,233 charged to operations as interest expense during the year ended December 31, 2018. On November 20, 2018, $99,041 of principal and $959 of accrued interest along with $125,625 of derivative liabilities valued as of the respective conversion date were converted into 8,576,329 shares of common stock. Unamortized discounts of $99,041 were charged to interest expense at the time of conversion. Effective August 28, 2018, the Company issued a secured convertible promissory note in aggregate of $1,105,000 to St George Investments LLC (“St George”). The promissory note is bears interest at 10% per annum, is due upon maturity ten months after purchase price date 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 promissory note was funded in seven tranches of $60,000; $71,000; $15,000; $75,000; $200,000; $200,000; and $200,000, resulting in receiving aggregate net proceeds of $825,000 under this note. As an investment incentive, the Company issued 45,000,000 5 year warrants, exercisable at $.04 with certain reset provisions. The promissory note is convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $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. Additionally, at the date of issuance, the Company determined the aggregate fair value of $1,588,493 of the issued warrants. The fair value of the warrants were determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 422.68%, (3) weighted average risk-free interest rate of 2.75%, (4) expected life of 5.00 years, and (5) estimated fair value of the Company's common stock of $0.0353 per share. The determined fair value of the issued warrants was allocated between the debt instrument and warrants based on their relative fair values. The portion of the proceeds allocated to the warrants has been added to the debt discount, included in additional paid in capital and amortized over the life of the debt. At the funding dates of the notes, the Company determined an aggregate fair value of $1,716,396 of the embedded derivatives. The fair value of the embedded derivatives was determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 422.68%, (3) weighted average risk-free interest rate of 2.31%, (4) expected life of.833 years, and (5) estimated fair value of the Company's common stock from $.0353 per share. The determined fair value of the debt derivatives was charged as a debt discount up to the net proceeds of the note with the remaining $1,716,396 charged to operations as interest expense during the year ended December 31, 2018. Summary: The Company has identified the embedded derivatives related to the above described notes and warrants. These embedded derivatives included certain conversion and reset features. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date of the note and to fair value as of each subsequent reporting date. At December 31, 2018, the Company determined the aggregate fair values of $2,256,631 of embedded derivatives. The fair values were determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 112.98% to 113.09%, (3) weighted average risk-free interest rate of 2.44% to 2.56%, (4) expected life of 0.083 to 0.500 years, and (5) estimated fair value of the Company's common stock from $0.0203 per share. For the year ended December 31, 2018, the Company recorded a gain on the change in fair value of derivative liabilities of $1,443,249 and a loss on the change in the fair value of derivative liabilities of $4,329,743 for the year ended December 31, 2017. For the years ended December 31, 2018 and 2017, the Company recorded amortization of debt discounts of $1,146,549 and $1,042,999, respectively, as a charge to interest expense, respectively.

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Derivative Liabilities	NOTE 9 – DERIVATIVE LIABILITIES As described in Notes 7 and 8, the Company issued convertible notes and warrants that contained conversion features and a reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to fair value as of each subsequent reporting date.

Stockholders' Deficit

Stockholders' Deficit	12 Months Ended
	Dec. 31, 2018
Stockholders Deficit
Stockholders' Deficit	NOTE 10 – STOCKHOLDERS’ DEFICIT Preferred stock The Company is authorized to issue 50,000,000 shares of $0.001 par value preferred stock as of December 31, 2018 and December 31, 2017. As of December 31, 2018, and 2017, the Company has designated and issued 10,000,000 shares of Class A Preferred Stock. Each share of Class A Preferred Stock is entitled to 100 votes on all matters submitted to a vote to the stockholders of the Company, does not have conversion, dividend or distribution upon liquidation rights. Common stock The Company is authorized to issue 5,000,000,000 shares of $0.001 par value common stock as of December 31, 2018 and 2017. As of December 31, 2018, and 2017, the Company had 2,561,238,082 and 2,103,464,006, respectively, common shares issued and outstanding. In 2016, the Company issued an aggregate of 91,333,333 shares of its common stock for services rendered with an estimated fair value of $1,218,879. In 2016, the Company issued an aggregate of 409,674,303 shares of its common stock in settlement of related party notes payable in aggregate of $450,642. In 2016, the Company issued an aggregate of 4,565,860 shares of its common stock in settlement of notes payable and purchase agreements of $43,750. In 2016, the Company canceled and returned to treasury an aggregate of 65,500,000 shares of previously issued common stock. In 2016, the Company sold an aggregate of 69,623,874 shares of its common stock for net proceeds of $349,500. In December 2016, the Company’s board of directors approved bonuses to the officers of the Company of an aggregate of 25,000,000 shares. As such, the Company recorded stock based compensation of $2,025,000 based on the fair value at the date of grant. During the year ended December 31, 2017, the Company issued an aggregate of 344,033,333 shares of its common stock for services rendered with an estimated fair value of $19,068,583. During the year ended December 31, 2017, the Company issued an aggregate of 29,545,455 shares of its common stock for prior year officer stock-based compensation accrual. During the year ended December 31, 2017, the Company issued an aggregate of 20,000,000 shares of its common stock as replacement shares previously canceled in 2016 as part of settlement agreement. During the year ended December 31, 2017, the Company sold an aggregate of 8,166,667 shares of its common stock for net proceeds of $85,000. During the year ended December 31, 2017, the Company issued an aggregate of 62,721,553 shares of its common stock in settlement of $614,346 related party notes payable and accrued interest. During the year ended December 31, 2017, the Company issued 3,000,000 shares of its common stock in part settlement of $140,000 convertible notes payable, accrued interest and penalties. During the year ended December 31, 2018, the Company issued an aggregate of 31,000,794 shares of its common stock for services rendered with an estimated fair value of $718,099. During the year ended December 31, 2018, the Company sold an aggregate of 18,693,636 shares of its common stock for net proceeds of $152,000. During the year ended December 31, 2018, the Company issued an aggregate of 80,428,246 shares of its common stock in settlement of $804,279 related party notes payable and accrued interest. During the year ended December 31, 2018, the Company issued 147,927,794 shares of its common stock in part settlement of $5,466,333 convertible notes payable, accrued interest and penalties. During the year ended December 31, 2018, the Company issued 57,676,810 shares of its common stock in settlement of a legal case at a cost of $1,701,466. During the year ended December 31, 2018, the company issued 122,046,796 shares of its common stock in exchange for exercise of warrants on a cashless basis. During the year ended December 31, 2018, the company received proceeds from common stock subscriptions for $90,000. Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Binomial Option Pricing Model with a volatility figure derived from using the Company’s historical stock prices. Management determined this assumption to be a more accurate indicator of value. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla" options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the number of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period. The following table summarizes the stock option activity for the years ended December 31, 2018 and 2017: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2017 1,000,000,000 $ 0.005 8.76 $ 15,400,000 Granted - Forfeitures or expirations - Outstanding at December 31, 2017 1,000,000,000 $ 0.005 7.76 $ 15,400,000 Granted - Forfeitures or expirations - Outstanding at December 31, 2018 0 (1) $ - - - Exercisable at December 31, 2018 0 (1) $ - - $ - (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued option. (See Subsequent Events, Note 15). 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 $0.0203 as of December 31, 2018, which would have been received by the option holders had those option holders exercised their options as of that date. The following table presents information related to stock options at December 31, 2018 (1) Options Outstanding(1) Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ - - - - The stock-based compensation expense related to option grants was $450,000 and $600,000 during the year ended December 31, 2018 and 2017, respectively. (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued option. Warrants The following table summarizes the stock warrant activity for the two years ended December 31, 2018: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2017 - $ - $ - Granted 109,653,846 0.039 5.00 - Forfeitures or expirations (10,000,000 ) Outstanding at December 31, 2017 - Granted 50,846,817 0.037 4.67 52,000 Exercised (39,633,846 ) 0.040 4.26 Forfeitures or expirations - - Outstanding at December 31, 2018 110,846,817 $ 0.039 4.18 $ 52,000 Exercisable at December 31, 2018 110,846,817 $ 0.039 4.18 $ 52,000 The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price less than the Company’s stock price of $0.0203 as of December 31, 2018, which would have been received by the warrant holders had those option holders exercised their warrants as of that date. The following table presents information related to warrants at December 31, 2017: Warrants Outstanding Warrants Exercisable Exercise Price Number of Warrants Weighted Average Remaining Life In Years Exercisable Number of Warrants $ 0.04 99,653,846 4.18 99,953,846 In connection with the issuance of convertible notes payable, the Company issued an aggregate of 109,653,846 warrants to purchase the Company’s common stock from $0.025 to $0.04, vesting immediately and expiring 5 years from the date of issuance. (See Note 8)

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurement	NOTE 11 — FAIR VALUE MEASUREMENT The Company adopted the provisions of Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) on January 1, 2008. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. Upon adoption of ASC 825-10, there was no cumulative effect adjustment to beginning retained earnings and no impact on the financial statements. The carrying value of the Company’s cash and cash equivalents, accounts receivable, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of December 31, 2018, and 2017, the Company did not have any items that would be classified as level 1 or 2 disclosures. The Company recognizes its derivative liabilities as level 3 and values its derivatives using the methods discussed in note 6. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed in Notes 4 and 5 are that of volatility and market price of the underlying common stock of the Company. As of December 31, 2018, and 2017, the Company did not have any derivative instruments that were designated as hedges. The combined derivative and warrant liability as of December 31, 2018 and 2017, in the amounts of $2,256,631 and $7,793,732, respectively, have a level 3 classification. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the two years ended December 31, 2018: Warrant Liability Debt Derivative Balance, January 1, 2017 $ — $ — Initial fair value of debt derivative at note issuance — 3,383,913 Initial fair value of warrant liability at issuance 3,407,900 Mark-to-market at December 31, 2017 2,731,734 1,073,729 Transfers out of Level 3 upon conversion or payoff of notes payable (279,999) (1,826,267) Balance, December 31, 2017 $ 5,859,635 $ 2,631,375 Total (gains) losses Initial fair value of debt derivative at note issuance — 4,403,740 Mark-to-market at December 31, 2018: — (1,333,636 ) Transfers out of Level 3 upon conversion or payoff of notes payable or cancellation of warrant (5,859,635 ) (3,368,855 ) Balance, December 31, 2018 $ — $ 2,332,624 Net gain for the period included in earnings relating to the liabilities held during the period ended December 31, 2018 $ — $ 1,333,636 Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. During the period ended December 31, 2018, the Company’s stock price increased significantly from initial valuations. As the stock price increases for each of the related derivative instruments, the value to the holder of the instrument generally increases. Stock price is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments. As described in Notes 7 and 8, the Company issued convertible notes and warrants that contained conversion features and a reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to fair value as of each subsequent reporting date.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 12 — RELATED PARTY TRANSACTIONS The Company’s current officers and stockholders advanced funds to the Company for travel related and working capital purposes. As of December 31, 2018, and 2017, there were no related party advances outstanding. As of December 31, 2018, and 2017, accrued compensation due officers and executives included as accrued compensation was $454,316 and $0, respectively. In 2017 and 2016, the Company issued for accrued compensation and subsequently converted to common stock an aggregate of $195,000 and $357,500 notes payable. In 2016, the Company issued for incurred expenses and subsequently converted to common stock an aggregate of $93,142 convertible notes payable. In connection with the settlement, the Company incurred a $59,272 loss on settlement of debt At December 31, 2018 and 2017, there were an aggregate of $287,140 and $542,573, respectively, notes payable due to officers. The notes are at 5% per annum and non-interest bearing, respectively, and are due on demand. On August 31, 2017, the Company entered into a joint venture agreement with Global Hemp Group, Inc., a Canadian corporation. Global Hemp Group, Inc. is a related party insofar as its 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. On May 8, 2018, the Company entered into a joint venture with Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation. 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. Global Hemp Group, Inc. is a related party insofar as its 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. For the years ended December 31, 2018 and 2017, the Company had sales to related parties of $11,683 and $0, respectively.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 13 — COMMITMENTS AND CONTINGENCIES Employment contracts Effective January 1, 2016, the Company entered into employment contracts with Donald Steinberg (Chief Executive Officer), Charles Larsen (Director), respectively. Effective September 1, 2018, engaged Jesus Quintero (Chief Financial Officer) for annual compensation of $36,000. The contracts are for a one year term with automatic renewal. For each fiscal year, the officers are eligible to receive an annual bonus based on the sole and absolute discretion of the board of directors. In addition, during the employment term, the officers are eligible to participate in the Marijuana Company of America, Inc. Equity Incentive Plan, as determined by the board of board of directors and any fringe benefits and perquisites consistent with the practices of the Company and to the extent the Company provides similar benefits or perquisites (or both) to similarly situated executives of the Company during employment term. The employment contracts can be terminated by either the Company or the officer at any time for any reason with at least a 30-day notice. Should termination occur by the Company without cause and subject to certain limitations (as defined); the officer is entitled to one year base pay and target bonus for the year in which termination occurs, as a lump sum payment 30 days following termination. In addition, subject to the Marijuana Company of America, Inc. Equity Incentive Plan or any successor Plan, all previously granted and outstanding equity based compensation awards shall become fully vested and exercisable for their remaining terms (subject to limitations). Operating lease On June 16, 2017, the Company entered into a lease agreement, whereby the Company leased for office space in Escondido, California, commencing July 1, 2017 and expiring on June 30, 2019 at a base monthly lease rate of $1,974 per month. Future minimum lease payments under these three agreements are as follows: Year Ending December 31, 2018 $ 21,986 2019 11,843 $ 33,829 Litigation The Company is subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material adverse effect on its financial position, results of operations or liquidity. On June 25, 2018, DTTO Funding filed a complaint against the Company for breach of contract related to the Company’s April 20, 2017 convertible promissory note in which DTTO lent the Company $111,111. Principal and interest in the note were, at the election of DTTO, convertible into common shares of the Company. On November 30, 2017, DTTO notified the Company of an election to convert a portion of the note to common shares, but the Company failed to process the conversion. The Company failed to repay principal and interest otherwise due on the maturity date of April 20, 2018. DTTO’s action sought damages against the Company including principal, default interest, liquidated damages, attorney fees and costs in an amount with an alleged present cash value of $1,787,981.10. The Company filed an answer to the complaint. Thereafter, the Company entered into settlement negotiations with DTTO. In its review of the complaint, the Company determined (i) it had no money to pay damages under the note including principal, interest, liquidated damages, penalties and costs; (ii) it could not fund its litigation related expenses in Texas; (iii) it may be exposed to potential additional attorney fees and costs in the event the Company loses the litigated case; (iv) there was a benefit to obtaining a quick resolution of the litigated case; and, (v) litigating the case would require a significant commitment of personal time and costs for the Company’s affiliates, directors and officers, taking them away from the business of the Company. The Company’s negotiations led to a proposed stipulation for settlement, a court order and joint motion for entry of judgment based on the negotiated settlement. The Company reviewed the terms and determined the total number of shares issuable under the proposed stipulation were reasonable in light of the above noted reasons. the Company, in an exercise of prudent business judgment, determined that entry into the stipulated judgment was reasonable and in the best interests of the shareholders, because settlement would terminate the litigation, allowing the Company to avoid accrual of additional damages under the note recoverable by Plaintiff including interest, liquidated damages, penalties and costs; and, entry into the proposed Stipulation will also end the Company’s obligations to pay for its own legal counsel fees and related litigation fees, which it could afford. On September 4, 2018, after noticed motion, Judge Sam A. Lindsay granted the joint motion and adopted the stipulation to settle the case as the order of the Court. As a result, pursuant to Section 3(a)(10) and the Court’s order, the Company issued 57,676,810 common stock shares in settlement of the litigation with prejudice for at a total value of $1,701,466 and thus eliminating the contingent liability.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 14 – INCOME TAXES At December 31, 2018, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $53,983,895, expiring in the year 2038, that may be used to offset future taxable income, but could be limited under Section 382. The Company has provided a valuation reserve against the full amount of the net operating loss benefit, since in the opinion of management based upon the earnings history of the Company; it is more likely than not that the benefits will not be realized. Due to possible significant changes in the Company's ownership, the future use of its existing net operating losses may be limited. All or portion of the remaining valuation allowance may be reduced in future years based on an assessment of earnings sufficient to fully utilize these potential tax benefits. We have adopted the provisions of ASC 740-10-25, which provides recognition criteria and a related measurement model for uncertain tax positions taken or expected to be taken in income tax returns. ASC 740-10-25 requires that a position taken or expected to be taken in a tax return be recognized in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. Tax position that meet the more likely than not threshold is then measured using a probability weighted approach recognizing the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company had no tax positions relating to open income tax returns that were considered to be uncertain. We file income tax returns in the U.S. and in the state of California and Utah with varying statutes of limitations. The Company is required to file income tax returns in the U.S. Federal jurisdiction and in California. The Company is no longer subject to income tax examinations by tax authorities for tax years ending before December 31, 2013. The Company’s deferred taxes as of December 31, 2018 and 2017 consist of the following: 2018 2017 Non-Current deferred tax asset: Net operating loss carry-forwards $ 53,983,895 $ 41,560,772 Valuation allowance (53,983,895 ) (41,560,772 ) Net non-current deferred tax asset $ — $ —

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 15 – SUBSEQUENT EVENTS On February 27, 2019, Charles Larsen resigned as a director of the Company. On February 27, 2019, Donald Steinberg and Charles Larsen canceled all 1,000,000,000 stock options previously issued to them by the Company, representing 100% of all previously issued options.. Natural Plant Extract of California, Inc. In early March, 2018, our consultant, Mr. Robert Hymers, a minority owner of Natural Plant Extract of California, Inc. (“NPE”) informally communicated with our affiliates concerning the possible business opportunities between us and NPE. As informal discussions continued, the general terms and scope of a non-binding letter of intent were discussed between us and NPE. On March 18, 2019, our board reviewed, authorized and executed a resolution approving the entry into a non-binding letter of intent with NPE. The letter of intent only set forward a framework for due diligence between us and NPE. The letter of intent was not an offer or material commitment by us, and was completely contingent upon us and NPE entering into a separate formal material definitive agreement. The letter of intent proposed a joint venture between us and Northern Lights Distribution, LLC, a California limited liability company (“Northern Lights”) and wholly owned subsidiary of NPE. The joint venture was prospectively to be incorporated in California under the name “Viva Buds,” whose business to include the utilization of Northern Lights California cannabis licenses to produce and deliver cannabis products in California under the brand name “Viva Buds.” The terms of the letter of intent proposed that profits from the Viva Buds project would be split evenly between us and Northern Lights. Northern Lights agreed to provide management services regarding delivery and fulfillment of products, and contribute product and inventory. We agreed to provide marketing services and front end client relationship services using our affiliate marketing system and support staff. From March 18 to April 10-15, 2019, we reviewed the corporate documents, by laws, articles of incorporation, license status, of NPE. We held internal discussions asking questions and receiving answers. We reviewed documents with our accountant and lawyer. After due consideration during this period, a draft material definitive agreement was prepared, circulated and discussed by our board. Based on our interests in developing and expanding our business to operations into the legal cannabis space in the state of California, our board met, reviewed the draft material definitive agreement, and approved it, authorizing its execution along with the ancillary transaction documents, including the joint venture agreement and stock purchase agreement on April 15, 2019. These documents provided for consideration including NPE’s commitment to sell us a 20% ownership in Natural Plant in exchange for two million dollars and our agreement to issue to NPE one million dollars’ worth of our unregistered and restricted common stock. On March 19, 2019, we launched our sales efforts for our hempSMART

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis and Business Presentation	Basis and business presentation Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc, a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART brand. On February 1, 2016, the Company formed MCOA CA, Inc., a California corporation as a wholly owned subsidiary to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited, a United Kingdom corporation as a wholly owned subsidiary for the purpose of future expansion into the European market. On May 23, 2018, the Company formed H Smart, LLC in Washington State. On January 21, 2019, the Company converted this entity into a Washington State corporation named H Smart, Inc. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., H Smart, LLC, Hempsmart Limited and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 2019 [and for the quarter ended June 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	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 quarter ended June 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, which is concurrent with our delivery of hempSMART™ product. Since our hempSMART™ product sales contracts are consummated upon receipt of the customer’s acceptance of our offer; our concurrent receipt of our customers payment; and, our delivery of the agreed to hempSMART™ product, all parties are equally committed to fulfilling their respective obligations under the sales contracts. Further, the sales contracts specifically identify (1) parties; (2) quantity of hempSMART™ product ordered; (3) price; and, (4) subject, and so each respective party’s rights are identifiable and the payment terms are defined. Since the sales contracts are consummated concurrent with offer, acceptance, payment and delivery of the hempSMART™ product ordered, we recognize revenue and cash flows as the principal from the respective sales contract transactions as they complete. Further, because our sales contracts are offered, accepted and consummated concurrently, our ability to collect revenue is immediate. We receive no payments for agreements that do not qualify as a contract. If customers agree to multiple sales contracts when they are entered into at or near the same time, our policy is to combine those contracts if: (1) the sales contracts are negotiated as a single package; (2) the payment amount of one sales contract is dependent upon another sales contract; (3) our performance obligations of delivering multiple hempSMART™ products can be determined to be part of a single transaction. Since the nature of the entry into and consummation of our sales contracts occur concurrently, there are no changes or modifications to the terms of the sales contracts that would modify the enforceable rights and performance obligations of the parties and that would materially alter the timing of our receipt of revenue from our sales contracts.
Identifying the Performance Obligations in Our Sales Contracts	Identifying the Performance Obligations in Our Sales Contracts In analyzing our sales contracts, our policy is to identify the distinct performance obligations in a sales contract arrangement. In determining our performance obligations under our sales contracts, we consider that the terms and conditions of sales are explicitly outlined in our sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in our contracts, or are highly dependent or highly integrated with other goods in our sales contracts. Thus, our performance obligations are singularly related to our promise to provide the hempSMART™ products upon receipt of payment. We offer an assurance warranty on our hempSMART™ products that allows a customer to return any hempSMART™ products within thirty days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations, since they are electable at the whim of the customer for any reason. However, we do account for returns of purchase prices if made.
Determination of the Price in Our Sales Contracts	Determination of the Price in Our Sales Contracts The transaction prices in our sales contract is the amount of consideration we expect to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. We exclude amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, our sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided.
Allocation of the Transaction Price of Our Sales Contracts	Allocation of the Transaction Price of Our Sales Contracts Our sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, our sales contracts include one performance obligation in each contract. As such, from the outset, we allocate the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which we believe is an accurate representation of what the price is in each transaction.
Recognition of Revenue when the Performance Obligation is Satisfied	Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. The standard defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” (ASC 606-10-20). For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, our single performance obligation sales contracts are singularly related to our promise to provide the hempSMART™ products to the customer upon receipt of payment, which occurs concurrently and when, upon completion, allows us under our revenue recognition policy to realize revenue. Regarding our offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2017 and 2018, or for the quarter ended March 31, 2019.
Product Sales	Product Sales Revenue from product sales, including delivery fees, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606.
Consulting Services	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 quarter ended June 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 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 derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Cash	Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash.
Concentrations of Credit Risk	Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management.
Accounts Receivable	Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2018, and 2017, allowance for doubtful accounts was $0 and $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 including stock, stock options and restricted stock awards based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. For non-employees, share-based compensation awards are recorded at either the fair value of the services rendered or the fair value of the share-based payments, whichever is more readily determinable. Stock and restricted stock and option awards are based on the closing price of the stock underlying the awards on the grant date. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2018, and 2017, the number of outstanding stock options to purchase shares of common stock was 0 and 1,000,000,000 shares, respectively. 0 and 750,000,000 shares were vested as of December 31, 2018 and 2017, respectively. On February 27, 2019, Charles Larsen and Donald Steinberg agreed to cancel all previously issued stock options to purchase an aggregate of 1,000,000,000 common shares (see Note 15, Subsequent Events).
Net Loss Per Common Share, Basic and Diluted	Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2018 and 2017 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: 2018 2017 Convertible notes payable 137,219,847 — Options to purchase common stock (1) 1,000,000,000 1,000,000,000 Warrants to purchase common stock 110,846,817 — Restricted stock units 10,000,000 10,000,000 Total 1,258,066,664 1,010,000,000 (1) On February 27, 2019, Charles Larsen and Donald Steinberg cancelled an aggregate of 1,000,000,000 options previously granted (See Subsequent Events, Note 15).
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 (See Note 4).
Derivative Financial Instruments	Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company's own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2018 and 2017. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short term notes because they are short term in nature.
Advertising	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $569,832 and $77,552 for the year ended December 31, 2018 and 2017, respectively, as advertising costs.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2018, and 2017, the Company has not recorded any unrecognized tax benefits.
Segment Information	Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 ("ASC 280-10") establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows. Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements.
Subsequent Events	Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Summary Of Significant Accounting Policies Net Loss Per Common Share Basic And Diluted Tables Abstract
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: 2018 2017 Convertible notes payable 137,219,847 — Options to purchase common stock (1) 1,000,000,000 1,000,000,000 Warrants to purchase common stock 110,846,817 — Restricted stock units 10,000,000 10,000,000 Total 1,258,066,664 1,010,000,000 (1) On February 27, 2019, Charles Larsen and Donald Steinberg cancelled an aggregate of 1,000,000,000 options previously granted (See Subsequent Events, Note 15).

Property And Equipment (Tables)

Property And Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property And Equipment
Schedule of Property and Equipment	Property and equipment as of December 31, 2018 and 2017 is summarized as follows: 2018 2017 Computer equipment $ 15,207 $ 11,004 Furniture and fixtures 5,140 5,140 Subtotal 20,347 16,144 Less accumulated depreciation (7,917 ) (2,576 ) Property and equipment, net $ 12,430 $ 13,568

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Investments Tables Abstract
Schedule of Impairments for Investement Activity Related to Joint Venture Investments	The following table indicates the amount of impairments recorded by the Company quarter to quarter for investment activity quarter to quarter related to its joint venture investments: INVESTMENTS SHORT-TERM INVESTMENTS Global TOTAL Hemp Bougainville Gate C INVESTMENTS Group Benihemp MoneyTrac Ventures, Inc. Research Inc. Short-Term 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 0 0 Quarter 09-30-17 equity method (375,000 ) (375,000 ) 0 Quarter 12-31-17 equity method Loss 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 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 $ 810,000 $ 810,000
Schedule of Debts Amounts Related to Joint Venture Investments	The following table indicates the amount of debt the Company recorded quarter to quarter as a result of its joint venture investments: Loan Payable TOTAL Global Bougainville Gate C General JV Debt Hemp Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Operating 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 03-31-19 12-31-18 12-31-17 This includes balances for: Note (c) Note (b) Note (a) - Debt obligation of JV 128,522 289,742 1,500,000 - Convertible NP, net of discount 1,536,271 1,132,668 394,555 - Longterm debt 0 0 172,856 Total Debt balance 1,664,793 1,422,410 2,067,411

Convertible Note Payable (Table

Convertible Note Payable (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Convertible Note Payable Tables Abstract
Schedule of Convertible Notes Payable	Convertible notes payable are comprised of the following: 2018 2017 Convertible note payable-DTTO- due April 30, 2018 $ — $ 111,111 Convertible note payable-John Fife – last due October 27, 2018 150,959 — Convertible notes payable-St George-last due June 30, 2019 1,877,889 1,688,920 Total 2,028,848 1,800,031 Less debt discounts (896,180 ) (1,232,620 ) Net 1,132,668 567,411 Less current portion (1,132,668 ) (394,555 ) Long term portion $ — $ 172,856

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Stockholders Deficit Tables Abstract
Summarizes the Stock Option Activity	The following table summarizes the stock option activity for the years ended December 31, 2018 and 2017: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2017 1,000,000,000 $ 0.005 8.76 $ 15,400,000 Granted - Forfeitures or expirations - Outstanding at December 31, 2017 1,000,000,000 $ 0.005 7.76 $ 15,400,000 Granted - Forfeitures or expirations - Outstanding at December 31, 2018 0 (1) $ - - - Exercisable at December 31, 2018 0 (1) $ - - $ - (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued option. (See Subsequent Events, Note 15).
Schedule of Options by Excerise Price Range	The following table presents information related to stock options at December 31, 2018 (1) Options Outstanding(1) Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ - - - - The stock-based compensation expense related to option grants was $450,000 and $600,000 during the year ended December 31, 2018 and 2017, respectively. (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued option.
Summarizes the Stock Warrant Activity	The following table summarizes the stock warrant activity for the two years ended December 31, 2018: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2017 - $ - $ - Granted 109,653,846 0.039 5.00 - Forfeitures or expirations (10,000,000 ) Outstanding at December 31, 2017 - Granted 50,846,817 0.037 4.67 52,000 Exercised (39,633,846 ) 0.040 4.26 Forfeitures or expirations - - Outstanding at December 31, 2018 110,846,817 $ 0.039 4.18 $ 52,000 Exercisable at December 31, 2018 110,846,817 $ 0.039 4.18 $ 52,000
Schedule of Warrants by Excerise Price Range	The following table presents information related to warrants at December 31, 2017: Warrants Outstanding Warrants Exercisable Exercise Price Number of Warrants Weighted Average Remaining Life In Years Exercisable Number of Warrants $ 0.04 99,653,846 4.18 99,953,846

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2018
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 December 31, 2018: Warrant Liability Debt Derivative Balance, January 1, 2017 $ — $ — Initial fair value of debt derivative at note issuance — 3,383,913 Initial fair value of warrant liability at issuance 3,407,900 Mark-to-market at December 31, 2017 2,731,734 1,073,729 Transfers out of Level 3 upon conversion or payoff of notes payable (279,999) (1,826,267) Balance, December 31, 2017 $ 5,859,635 $ 2,631,375 Total (gains) losses Initial fair value of debt derivative at note issuance — 4,403,740 Mark-to-market at December 31, 2018: — (1,333,636 ) Transfers out of Level 3 upon conversion or payoff of notes payable or cancellation of warrant (5,859,635 ) (3,368,855 ) Balance, December 31, 2018 $ — $ 2,332,624 Net gain for the period included in earnings relating to the liabilities held during the period ended December 31, 2018 $ — $ 1,333,636

Commitments And Contingencies (

Commitments And Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments And Contingencies
Schedule of Future Minimum Lease Payments	Future minimum lease payments under these three agreements are as follows: Year Ending December 31, 2018 $ 21,986 2019 11,843 $ 33,829

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Income Taxes Tables Abstract
Schedule of Deferred Tax Asset	The Company’s deferred taxes as of December 31, 2018 and 2017 consist of the following: 2018 2017 Non-Current deferred tax asset: Net operating loss carry-forwards $ 53,983,895 $ 41,560,772 Valuation allowance (53,983,895 ) (41,560,772 ) Net non-current deferred tax asset $ — $ —

Significant Accounting Polici_4

Significant Accounting Policies (Details) - shares		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		1,258,066,664	1,010,000,000
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		137,219,847
Options To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share	[1]	1,000,000,000	1,000,000,000
Warrants To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		110,846,817
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		10,000,000	10,000,000
[1]	On February 27, 2019, Charles Larsen and Donald Steinberg cancelled an aggregate of 1,000,000,000 options previously granted (See Subsequent Events, Note 15).

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 20,347	$ 16,144
Less accumulated depreciation	7,917	2,576
Property and equipment, net	12,430	13,568
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	15,207	11,004
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,140	$ 5,140

Investments (Schedule Of Impair

Investments (Schedule Of Impairments For Investement Activity Related To Joint Venture Investments) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Summary of Investment Holdings [Line Items]
Investments made									$ 682,255	$ 1,160,775
Equity method Loss									(90,859)	(61,298)
Impairment of Investment									933,195	2,292,500
Unrealized gains on trading securities									560,000
Investments [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance				$ 695,477				$ 0	695,477	0
Investments made									986,654	3,049,275
Equity method Loss	$ (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
Investment, Ending balance	408,077				695,477				408,077	695,477
Investments [Member] | Global Hemp Group [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance				10,775				0	10,775	0
Investments made									986,654	10,775
Equity method Loss	(31,721)
Impairment of Investment									557,631	0
Investment, Ending balance	408,077				10,775				408,077	10,775
Investments [Member] | Benihemp [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance				100,000				0	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				250,000				0	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				334,702				0	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
Investments made										1,500,000
Impairment of Investment										1,500,000
Investment, Ending balance					0					0
Short-Term Investments [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance				0				0	0	0
Investments made									0	0
Equity method Loss	0	$ 0	$ 0	0	0	$ 0	$ 0	0
Impairment of Investment									0	0
Moneytrac investment reclassified to Short-Term investments									250,000
Unrealized gains on trading securities									560,000
Investment, Ending balance	810,000				0				810,000	0
Short-Term Investments [Member] | Money Trac [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance				$ 0				$ 0	0	0
Investments made										0
Impairment of Investment										0
Moneytrac investment reclassified to Short-Term investments									250,000
Unrealized gains on trading securities									560,000
Investment, Ending balance	$ 810,000				$ 0				$ 810,000	$ 0

Investments (Schedule Of Debts

Investments (Schedule Of Debts Amounts Related To Joint Venture Investments) (Details) - USD ($)	3 Months Ended							12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Cancellation of JV debt obligation								$ 1,500,000
Loans Payable [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance				$ 1,894,555			$ 0	1,894,555	0
Loan borrowings	$ 580,425			447,430		$ 725,000	1,500,000
Loan activity		$ 0
loan repayments					$ 330,445
Cancellation of JV debt obligation			$ (1,500,000)
Loan payable, Ending balance	1,422,410				1,894,555			1,422,410	1,894,555
Loans Payable [Member] | Global Hemp Group [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance				0			0	0	0
Loan borrowings	580,425			447,430
Loan payable, Ending balance	1,027,855				0			1,027,855	0
Loans Payable [Member] | Benihemp [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance				0			0	0	0
Loan payable, Ending balance	0				0			0	0
Loans Payable [Member] | Money Trac [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance				0			0	0	0
Loan payable, Ending balance	0				0			0	0
Loans Payable [Member] | Bougainville Ventures, Inc. [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance				394,555			0	394,555	0
Loan borrowings						$ 725,000
loan repayments					330,445
Loan payable, Ending balance	0				394,555			0	394,555
Loans Payable [Member] | Gate C Research Inc. [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance				$ 1,500,000			0	1,500,000	0
Loan borrowings							$ 1,500,000
Cancellation of JV debt obligation			$ (1,500,000)
Loan payable, Ending balance	$ 0				$ 1,500,000			$ 0	$ 1,500,000

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Total	$ 2,028,848		$ 1,800,031
Less debt discounts	(896,180)		1,232,620
Net	1,132,688		567,411
Less current portion	1,132,668		394,555
Long term portion			172,856
Convertible Note Payable-Ditto - Due April 30, 2018
Short-term Debt [Line Items]
Total			111,111
Convertible Notes Payable - John Fife - Last Due October 27, 2018 [Member]
Short-term Debt [Line Items]
Total	150,959
Convertible Notes Payable-St George - Last Due June 30, 2019 [Member]
Short-term Debt [Line Items]
Total	$ 1,877,889		$ 1,688,920

Stockholders' Deficit (Summariz

Stockholders' Deficit (Summarizes The Stock Option Activity) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Shares
Outstanding at Beginning of Period	1,000,000,000	1,000,000,000
Granted
Forfeitures or expirations
Outstanding at End of Period	1,000,000,000	1,000,000,000
Exercisable at End of Period	1,000,000,000
Weighted-Average Exercise Price
Outstanding at Beginning of Period	$ 0.005	$ 0.005
Granted
Forfeitures or expirations
Outstanding at End of Period	0.005	$ 0.005
Exercisable at End of Period	$ 0.005
Weighted Average Remaining Contractual Term
Outstanding at Beginning of Period	7 years 9 months 4 days	8 years 9 months 4 days
Outstanding at End of Period	6 years 9 months 4 days	7 years 9 months 4 days
Exercisable at End of Period	6 years 9 months 4 days
Aggregate Intrinsic Value
Outstanding at Beginning of Period	$ 15,400,000	$ 15,400,000
Outstanding at End of Period	15,400,000	$ 15,400,000
Exercisable at End of Period	$ 15,400,000

Stockholders' Deficit (Schedule

Stockholders' Deficit (Schedule Of Options By Excerise Price Range) (Details) - Exercise Price Per Share $0.0005 [Member]	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Options Outstanding
Exercise Price | $ / shares	$ 0.0005
Number of Options	1,000,000,000	[1]
Options Exercisable
Weighted Average Remaining Life In Years	6 years 9 months 4 days
Exercisable Number of Options	1,000,000,000	[1]
[1]	On February 27, 2019 Charles Larsen and Donald Steinberg cancelled an aggregate of 1,000,000,000 options (See Subsequent Events, Note 15).

Stockholders' Deficit (Summar_2

Stockholders' Deficit (Summarizes The Stock Warrant Activity) (Details) - Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Shares
Outstanding at Beginning of Period
Granted	50,846,817	109,653,846
Forfeitures or expirations		10,000,000
Exercised	39,633,846
Outstanding at End of Period	110,846,817
Exercisable at End of Period	110,846,817
Weighted Average Exercise Price
Outstanding at Beginning of Period
Granted	0.037	0.039
Forfeitures or expirations
Exercised	0.040
Outstanding at End of Period	0.039
Exercisable at End of Period	$ 0.039
Weighted Average Remaining Contractual Term
Granted	4 years 8 months 1 day	5 years
Exercised	4 years 3 months 4 days
Outstanding at End of Period	4 years 2 months 5 days
Exercisable at End of Period	4 years 2 months 5 days
Aggregate Intrinsic Value
Outstanding at Beginning of Period
Granted	$ 52,000
Outstanding at End of Period	52,000
Exercisable at End of Period	$ 52,000

Stockholders' Deficit (Schedu_2

Stockholders' Deficit (Schedule Of Warrants By Excerise Price Range) (Details) - Warrants [Member] - Exercise Price Per Share $0.04 [Member]	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Warrants Outstanding
Exercise Price | $ / shares	$ 0.04
Number of Warrants	99,653,846
Warrants Exercisable
Weighted Average Remaining Life In Years	4 years 2 months 5 days
Exercisable Number of Warrants	99,653,846

Fair Value Measurement (Details

Fair Value Measurement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, at Beginnig of Period	$ 1,934,097
Total (gains) losses
Balance, December 31, 2018	2,256,631	$ 1,934,097
Warrant Liability [Member] | Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, at Beginnig of Period	5,859,635
Total (gains) losses
Initial fair value of debt derivative at note issuance
Initial fair value of warrant liability at issuance		3,407,900
Mark-to-market at End of Period		2,731,734
Transfers out of Level 3 upon conversion or payoff of notes payable or cancellation of warrants	(5,859,635)	(279,999)
Balance, December 31, 2018		5,859,635
Net gain for the period included in earnings relating to the liabilities held during the period ended December 31, 2018
Debt Derivative [Member] | Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, at Beginnig of Period	2,631,375
Total (gains) losses
Initial fair value of debt derivative at note issuance	4,403,740	3,383,913
Mark-to-market at End of Period	(1,333,636)	1,073,729
Transfers out of Level 3 upon conversion or payoff of notes payable or cancellation of warrants	(3,368,855)	(1,826,267)
Balance, December 31, 2018	2,332,624	$ 2,631,375
Net gain for the period included in earnings relating to the liabilities held during the period ended December 31, 2018	$ 1,333,636

Commitments And Contingencies_2

Commitments And Contingencies (Details) - Rent Payment [Member]	Dec. 31, 2018USD ($)
Year Ending December 31,
2018	$ 21,986
2019	11,843
Total	$ 33,829

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Non-Current deferred tax asset:
Net operating loss carry-forwards	$ 53,983,895	$ 41,560,772
Valuation allowance	53,983,895	41,560,772
Net non-current deferred tax asset

Significant Accounting Polici_5

Significant Accounting Policies (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2009	Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts		$ 0	$ 0
Advertising cost		$ 569,832	$ 77,552
Options [Member]
Number of shares vested			750,000,000
Property And Equipment [Member]
Depreciation calculation method		Straight-line method
Property And Equipment [Member] | Minimum [Member]
Estimatied useful lives		3 years
Property And Equipment [Member] | Maximum [Member]
Estimatied useful lives		5 years
Sparrowtech, Inc. [Member]
Merger description of Sparrowtech, Inc	In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties.

Investments (Narrative) (Detail

Investments (Narrative) (Details) - USD ($)

May 08, 2018

Nov. 06, 2017

Aug. 31, 2017

Jun. 16, 2017

Mar. 17, 2017

Mar. 16, 2017

Mar. 13, 2017

Jun. 30, 2018

Mar. 31, 2018

Jun. 30, 2018

Dec. 31, 2018

Dec. 31, 2017

May 30, 2018

Summary of Investment Holdings [Line Items]

Short-term investments

$ 810,000

Debt obligation of Joint venture liability

289,742

1,500,000

Cash payment for investments

682,255

1,160,775

Equity method Loss

(90,859)

(61,298)

Impairment of Investment

933,195

2,292,500

Cancellation of debt

1,500,000

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 shall have the option to waive repayment of the note and pay Benihemp an additional $50,000 payment in exchange for a 25% membership interest in Benihemp’s limited liability company.

Investment, value

$ 50,000

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 15,000,000 common shares of MoneyTrac Technology, Inc., a corporation organized and operating under the laws of the state of California, for a total purchase price of $250,000 representing approximately 15% ownership at the time of the agreement.

Investment, shares

15,000,000

Investment, value

$ 250,000

Percentage of investment ownership

15.00%

Merge Of MoneyTrac Into GlobalPayout For Shares Exchange [Member]

Summary of Investment Holdings [Line Items]

Short-term investments

810,000

Joint Venture Agreement For Industrial Hemp Project [Member] | Global Hemp Groups - Charles Larsen, A Beneficial Owner Of More Than 10% Of Common Stock And A Former Director Of The Company [Member]

Summary of Investment Holdings [Line Items]

Investment description

On August 31, 2017, we entered into a joint venture with Global Hemp Group Inc., in a multi-phase industrial hemp project on the Acadian peninsula of New Brunswick, Canada. The joint venture’s goal is to develop a “Hemp Agro-Industrial Zone,” a concept that promotes and engages farmers, processors and manufacturers to collaboratively produce and process 100% of the hemp plant into a number of wholesale materials that can be manufactured into healthy and sustainable products. The “HAIZ” will be surrounded by hemp production thereby minimizing the cost of expensive transportation to distant processing facilities. The “Hemp Agro-Industrial Zone” has a goal of producing social and environmental benefits to the communities where they operate. These zones are envisioned to prospectively create jobs for farmers, foster rural development, provide the opportunity to develop more sustainable products of superior quality and help support Global Hemp Group’s commitment to creating a carbon free economy. The first phase of the project involved lab testing in support of the trials. The Collège Communautaire du Nouveau Brunswick (CCNB) in Bathurst, New Brunswick (“CCNB”) intends to assist Global Hemp Group in research on its ongoing industrial hemp trials in the region, and to perform laboratory tests in support of these trials. These tests will provide information to validate agronomic and key yield data in preparation of a large-scale industrial development project that will involve processing of the full plant: grain, straw, flowers and leaves. The results of these tests will also be used in discussions with farmers of the region to refine a hemp-based farming model, and to mobilize additional farmers for the next growing season. Our participation included providing one-half, or $10,775 of the funding for the phase one work. On January 10, 2018, phase-one was completed by successfully cultivating industrial hemp during the 2017 growing season for research purposes. The objective of phase one was to re-introduce hemp into the area, and ensure that it could be productive under New Brunswick growing conditions prior to significantly increasing cultivation acreage and building a hemp processing facility in the region, in future phases of the project. As a result of our participation in the joint venture, we will share in the ownership of research and development of hemp and CBD related studies produced by the New Brunswick Project, and, in the event Canadian laws governing the growing, harvesting, manufacturing and production of products containing hemp and CBD change (as expected, but not guaranteed), we would benefit from possible preferred pricing and terms for the purchase of hemp and CBD that would enable us to further conduct its business and research and development into hemp and CBD products.

Short-term investments

0

Cost related to joint venture agreement

10,775

$ 0

Joint Venture Agreement For Scio Oregon Hemp Project [Member] | Global Hemp Groups - Charles Larsen, A Beneficial Owner Of More Than 10% Of Common Stock And A Former Director Of The Company [Member]

Summary of Investment Holdings [Line Items]

Investment description

Global Hemp Group Joint Venture/Scio Oregon Hemp Project; 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 commits 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 has complied with its payments on schedule.

Investment, value

$ 30,000

Percentage of investment ownership

15.00%

Joint Venture Agreement With Covered Bridger (SCIO) And Related 41389 Farm Investment [Member]

Summary of Investment Holdings [Line Items]

Long-term investments

408,077

Debt obligation of Joint venture liability

289,742

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.

Investment, value

$ 800,000

$ 1,000,000

Percentage of investment ownership

49.50%

Cash payment for investments

$ 1,188,500

Equity method Loss

$ (11,043)

$ (37,673)

Impairment of Investment

$ 285,986

792,500

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

Summary of Investment Holdings [Line Items]

Investment, shares

15,000,000

Joint Venture Agreement With GateC Research, Inc [Member]

Summary of Investment Holdings [Line Items]

Investment description

On March 17, 2017, the Company and GateC Research, Inc. (“GateC”) entered into a Joint Venture Agreement (“Agreement”) whereby the Company committed to raise up to one and one-half million dollars ($1,500,000) over a six-month period, with a minimum commitment of five hundred thousand 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.

Debt obligation of Joint venture liability

1,500,000

Impairment of Investment

$ 1,500,000

Cancellation of debt

$ 1,500,000

Accounts Payable (Narrative) (D

Accounts Payable (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Extinguishment of Debt [Line Items]
Gain (loss) on settlement of debt	$ 94,933	$ 347,221
Settlement Of Outstanding Payables With Vendors And Joint Venture Partners [Member]
Extinguishment of Debt [Line Items]
Gain (loss) on settlement of debt	$ 1,500,000	$ 0

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details) - USD ($)	Jul. 12, 2016	Dec. 31, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Non cash interest expenses		$ 6,885,654	$ 1,343,933
Note For Payment Agreement With CBD Global, Inc. Dated July 12, 2016 [Member]
Short-term Debt [Line Items]
Face amount of note agreed against payment agreement	$ 15,000
Note payable description issued for payment agreement	The Company and the vendor agreed to payments, net 30 days from delivery, 75% cash and 25% of the Company’s common stock at a fixed conversion rate of $0.00335.
Note payable fixed conversion price	$ 0.00335
Non cash interest expenses	$ 3,638

Notes Payable, Related Party (N

Notes Payable, Related Party (Narrative) (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Convertible promissory note consideration amount		$ 2,028,848	$ 1,800,031
Non cash interest expenses		6,885,654	1,343,933
Amortization of debt discount		$ 1,146,549	$ 1,042,999
Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of notes, shares		80,428,246
Officers And Directors [Member] | Notes Payable [Member]
Short-term Debt [Line Items]
Notes payable description		The issued notes are unsecured, due on demand and bear 5% interest for 2018 notes and non-interest bearing for 2017 notes.	The issued notes are unsecured, due on demand and bear 5% interest for 2018 notes and non-interest bearing for 2017 notes.
Notes payable interest rate		5.00%
Related Party [Member] | Notes Payable [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of notes, shares		80,428,246	62,721,553	409,674,303
Related Party [Member] | Convertible Promissory Notes Dated June 30, 2017 [Member]
Short-term Debt [Line Items]
Notes payable description	Debt is unsecured.
Convertible promissory note face value	$ 614,347
Convertible promissory note interest rate	5.00%
Convertible promissory note due date	Jun. 30, 2018
Convertible promissory note consideration amount	$ 585,092
Convertible promissory note original interest discount	$ 29,255
Convertible promissory note conversion terms	The notes are convertible, at any time, into shares of the Company’s common stock at 50% of the lowest reported sales price of the Company’s common stock for 15 trading days prior to the request to convert. In addition, the notes contain certain reset provisions should the Company issue subsequent equity linked instruments.
Fair value of embedded derivatives	$ 1,317,555
Fair value of assumption model	Binomial Option Pricing Model
Dividend yield	0.00%
Expected volatility	449.09%
Weighted average risk-free interest rate	1.24%
Expected life	1 year
Estimated fair value of common stock	$ 0.0205
Non cash interest expenses	$ 732,463
Related Party [Member] | Convertible Promissory Notes Dated June 30, 2017 [Member] | Interest Expense [Member]
Short-term Debt [Line Items]
Amortization of debt discount		$ 732,463	$ 585,092
Related Party [Member] | Convertible Promissory Notes Dated June 30, 2017 [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of notes, shares		147,927,794	62,721,553

Convertible Note Payable (Narra

Convertible Note Payable (Narrative) (Details) - USD ($)	Oct. 10, 2017	Jul. 31, 2017	Jun. 30, 2017	Mar. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Convertible promissory note consideration amount					$ 2,028,848	$ 1,800,031
Net proceeds from convertible promissory notes					2,541,470	1,576,500
Non cash interest expenses					6,885,654	1,343,933
Gain (loss) on settlement of debt					$ 94,933	$ 347,221
Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of notes, shares					80,428,246
Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value	$ 250,000
Previously agreed investment amount under investment agreement by Tangiers	5,000,000
Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive					50,846,817	109,653,846
6.5% Convertible Promissory Notes Dated March 30, 2017 - DTTO [Member]
Short-term Debt [Line Items]
Convertible promissory note face value				$ 2,777,778
Convertible promissory note interest rate				6.50%
Convertible promissory note due date				Apr. 30, 2018
Convertible promissory note description				Debt is unsecured.
Convertible promissory note conversion terms				The note was convertible, at any time, into shares of the Company’s common stock at $0.03 per share unless on the day prior to the lender’s request to convert, the closing price is less than $0.05 per share, then the conversion price shall be 60% of the average three lowest days closing prices for 20 trading days prior to the request to convert.
Convertible promissory note consideration amount				$ 2,500,000
Convertible promissory note original interest discount				$ 277,778
Net proceeds from convertible promissory notes			$ 99,965
Gross face amount of convertible promissory notes			111,111
Fair value of embedded derivatives			$ 221,406
Fair value of assumption model			Binomial Option Pricing Model
Dividend yield			0.00%
Expected volatility			470.85%
Weighted average risk-free interest rate			1.02%
Expected life			1 year 29 days
Estimated fair value of common stock			$ 0.0604
Non cash interest expenses			$ 121,441
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value		$ 250,000
Convertible promissory note interest rate		10.00%
Convertible promissory note due date		Feb. 28, 2018
Net proceeds from convertible promissory notes		$ 76,500
Gross face amount of convertible promissory notes		$ 85,000
Convertible promissory note conversion price		$ 0.0125
Fair value of embedded derivatives		$ 374,100
Fair value of assumption model		Binomial Option Pricing Model
Dividend yield		0.00%
Non cash interest expenses		$ 234,100
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value	$ 85,000
Debt settlement agreement terms	The Company entered into a “Settlement and Mutual Release of All Claims Agreement” (“Agreement”) with Tangiers Global, LLC (“Tangiers”) terminating the Company’s previously announced material definitive agreement with Tangiers reported on Form 8-K on July 31, 2017. The Agreement terminated an Investment Agreement between the Company and Tangiers, wherein Tangiers previously agreed to invest up to five million dollars ($5,000,000) to purchase the Company’s Common Stock, par value $0.001 per share, based upon an exemption from registration provided under Section 4(a)(2) of the 1933 Securities Act, and Section 506 of Regulation D promulgated thereunder. Further, the Agreement, terminated a Registration Rights Agreement entered into between the Company and Tangiers, which was an inducement to Tangiers to execute and deliver the Investment Agreement, whereby the Company agreed to provide certain registration rights under the Securities Act of 1933, as amended, and the rules and regulations thereunder, and applicable state securities laws, with respect to the shares of Common Stock issuable for Tangiers’s investment pursuant to the Investment Agreement. Further, the Agreement settled two outstanding fixed convertible promissory notes the Company executed in favor of Tangiers: one in the amount of two hundred and fifty thousand dollars ($250,000.00), of which Tangiers had advanced eighty-five thousand dollars ($85,000) to the Company, with total principal and interest due in the amount of ninety-three thousand, five hundred dollars ($93,500); and one in the amount of fifty thousand dollars ($50,000), with total principal and interest due in the amount of fifty-five thousand dollars ($55,000). In addition, previously issued warrants to acquire 10,000,000 shares of the Company’s common stock were returned and canceled. The Agreement further provided that in order to affect a prepayment of the fixed convertible promissory note in the amount of two hundred and fifty thousand dollars ($250,000), the Company agreed to pay a prepayment penalty of eighteen thousand, five hundred dollars ($18,500), resulting in a total payable on this note in the amount of one hundred and twelve thousand, two hundred dollars ($112,200). The Company agreed to settle the notes by paying Tangiers one hundred and sixty-seven thousand, two hundred dollars ($167,200) and issuing Tangiers three million shares of the Company’s restricted common stock. The Company and Tangiers agreed to mutual releases of all claims.
Total principal and interest amount note amount for settlement	$ 93,500
Penalty for prepayment of debt	18,500
Shares issued for settlement of debt, value	112,200
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Fair Value Assumptions At Issuance Date [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives		$ 375,000
Fair value of assumption model		Binomial Option Pricing Model
Dividend yield		0.00%
Expected volatility		448.47%
Weighted average risk-free interest rate		1.84%
Expected life		5 years
Estimated fair value of common stock		$ 0.0375
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive		10,000,000
Cashless warrant period		5 years
Exercisable price		$ 0.025
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Minimum [Member]
Short-term Debt [Line Items]
Expected volatility		448.42%
Weighted average risk-free interest rate		1.13%
Expected life		6 months 29 days
Estimated fair value of common stock		$ 0.0375
10% Fixed Convertible Promissory Notes Dated July 31, 2017 - Tangiers Global LLC [Member] | Maximum [Member]
Short-term Debt [Line Items]
Expected volatility		448.47%
Weighted average risk-free interest rate		1.15%
Expected life		7 months 2 days
Estimated fair value of common stock		$ 0.0376
Convertible Promissory Notes - Tangiers Global LLC [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value	50,000
Total principal and interest amount note amount for settlement	55,000
Convertible Promissory Notes - Tangiers Global LLC [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Short-term Debt [Line Items]
Gain (loss) on settlement of debt	$ 342,399
Gain on settlement debt description	The gain was determined by the fair value of the common shares obligated at the time of settlement of 11,200,000 less the 3,000,000 issued to settle, net with cash paid plus the fair value of the canceled liability warrants.
Convertible Promissory Notes - Tangiers Global LLC [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of notes, shares	3,000,000
Shares issued for settlement of debt, value	$ 167,200
Convertible Promissory Notes - Tangiers Global LLC [Member] | Warrants [Member] | Settlement And Mutual Release Of All Claims Agreement With Tangiers Global, LLC [Member]
Short-term Debt [Line Items]
Warrants canceled for settlement of debt	(10,000,000)

Convertible Note Payable (Nar_2

Convertible Note Payable (Narrative) (Details1) - USD ($)	Dec. 31, 2017	Dec. 20, 2017	Nov. 11, 2017	Nov. 01, 2017	Aug. 04, 2017	Jul. 03, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018
Short-term Debt [Line Items]
Net proceeds from convertible promissory notes							$ 2,541,470	$ 1,576,500
Gain (loss) on settlement of debt							94,933	347,221
Non cash interest expenses							6,885,654	1,343,933
Amount of unamortized discount chraged to interest expenses at the time of conversion							$ 6,828,939	$ 5,842,802
Forbearance Agreement With St George Investments LLC [Member]
Short-term Debt [Line Items]
Forbearance agreement description					On August 4, 2017, the Company entered into a forbearance agreement with St. George Investments LLC, due to the Company’s alleged breached of certain default provisions of the secured promissory note entered into with St. George on July 3, 2017. The alleged breach occurred due to the Company entering into an investment agreement with Tangiers on July 15, 2017 and issued a fixed convertible promissory note to Tangiers. Due to the alleged breach, St George has the right, among other things, to accelerate the maturity date of the note, increase interest from 10% to 22% and cause the balance of the outstanding promissory note to increase due to the application of the default provisions. St. George agreed to refrain and forbear from bringing any action to collect under the promissory note, including the interest rate increase and balance increase, with respect to the alleged default. As consideration of the forbearance, the Company agreed to accelerate the installment conversions from 1 year to 6 months and to add an additional OID of $112,875, which will be considered fully earned as of August 4, 2017, nonrefundable and to be included in the first tranche. The Company and St George ratified the outstanding balance, after the added OID and accrued interest, of $868,936 as of August 4, 2017.
Additional original issue discount due to Forbearance agreement					$ 112,875
Accrued interest					$ 868,936
Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares							80,428,246
Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive							50,846,817	109,653,846
Secured Convertible Promissory Notes Dated July 03, 2017 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value						$ 752,500
Convertible promissory note interest rate						10.00%
Convertible promissory note description						The promissory note was funded in five tranches of $422,500; $27,500; $167,200 and $107,800; net of OID and transaction costs
Convertible promissory note conversion terms						The promissory notes are convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $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 due date description						It is due upon maturity sixteen months after purchase price date.
Convertible promissory note payment terms						The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Convertible promissory note original interest discount						$ 67,500
Legal fees for convertible promissory note						$ 10,000
Net proceeds from convertible promissory notes									$ 675,000
Gross face amount of convertible promissory notes									752,500
Convertible promissory note conversion price						$ 0.04
Amount of unamortized discount chraged to interest expenses at the time of conversion							$ 696,385
Secured Convertible Promissory Notes Dated July 03, 2017 - St George Investments [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares							53,528,363
Shares issued for settlement of debt, value							$ 752,500
Accrued interest portion of debt converted into common stock							45,902
Derivative liabilities portion of debt converted into common stock							$ 1,624,933
Secured Convertible Promissory Notes Dated July 03, 2017 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive						33,653,846
Cashless warrant period						5 years
Exercisable price						$ 0.04
Secured Convertible Promissory Notes Dated November 01, 2017 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value				$ 601,420
Convertible promissory note interest rate				10.00%
Convertible promissory note conversion terms				The promissory notes are convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $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 due date description				It is due upon maturity sixteen months after purchase price date
Convertible promissory note payment terms				The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Convertible promissory note original interest discount				$ 54,220
Legal fees for convertible promissory note				$ 5,000
Net proceeds from convertible promissory notes			$ 542,200
Secured Convertible Promissory Notes Dated November 01, 2017 - St George Investments [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares							27,839,644
Shares issued for settlement of debt, value							$ 183,531
Accrued interest portion of debt converted into common stock							66,470
Derivative liabilities portion of debt converted into common stock							132,708
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 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 receiving aggregate net proceeds of $1,500,000 under this note.
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 due date description		It is due upon maturity sixteen months after purchase price date
Convertible promissory note payment terms		The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Convertible promissory note original interest discount		$ 155,000
Legal fees for convertible promissory note		$ 5,000
Net proceeds from convertible promissory notes	$ 300,000
Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive		66,000,000
Cashless warrant period		5 years
Exercisable price		$ 0.04
Secured Convertible Promissory Notes - St George Investments [Member]
Short-term Debt [Line Items]
Amount of unamortized discount chraged to interest expenses at the time of conversion							520,443
Secured Convertible Promissory Notes - St George Investments [Member] | Fair Value Assumptions At Funding Date [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives							$ 2,842,117		$ 2,842,117
Fair value of assumption model							Binomial Option Pricing Model
Dividend yield							0.00%
Non cash interest expenses							$ 2,412,545
Remainder amount in net proceeds							$ 809
Secured Convertible Promissory Notes - St George Investments [Member] | Fair Value Assumptions At Funding Date [Member] | Minimum [Member]
Short-term Debt [Line Items]
Expected volatility							423.86%
Weighted average risk-free interest rate							1.57%
Expected life							3 months 1 day
Estimated fair value of common stock							$ 0.0275		$ 0.0275
Secured Convertible Promissory Notes - St George Investments [Member] | Fair Value Assumptions At Funding Date [Member] | Maximum [Member]
Short-term Debt [Line Items]
Expected volatility							440.98%
Weighted average risk-free interest rate							2.35%
Expected life							9 months 30 days
Estimated fair value of common stock							$ 0.0441		$ 0.0441
Secured Convertible Promissory Notes - St George Investments [Member] | Fair Value Assumptions At Issuance Date [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives							$ 3,032,900		$ 3,032,900
Fair value of assumption model							Binomial Option Pricing Model
Dividend yield							0.00%
Expected life							5 years
Secured Convertible Promissory Notes - St George Investments [Member] | Fair Value Assumptions At Issuance Date [Member] | Minimum [Member]
Short-term Debt [Line Items]
Expected volatility							436.55%
Weighted average risk-free interest rate							1.93%
Estimated fair value of common stock							$ 0.0205		$ 0.0205
Secured Convertible Promissory Notes - St George Investments [Member] | Fair Value Assumptions At Issuance Date [Member] | Maximum [Member]
Short-term Debt [Line Items]
Expected volatility							448.94%
Weighted average risk-free interest rate							2.15%
Estimated fair value of common stock							$ 0.0355		$ 0.0355
Secured Convertible Promissory Notes - St George Investments [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares							51,952,093
Shares issued for settlement of debt, value							$ 855,000
Derivative liabilities portion of debt converted into common stock							$ 1,223,312

Convertible Note Payable (Nar_3

Convertible Note Payable (Narrative) (Details2) - USD ($)	Nov. 20, 2018	Nov. 05, 2018	Aug. 28, 2018	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Net proceeds from convertible promissory notes					$ 2,541,470	$ 1,576,500
Amount of unamortized discount chraged to interest expenses at the time of conversion					$ 6,828,939	$ 5,842,802
Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive					50,846,817	109,653,846
Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares					80,428,246
Secured Convertible Promissory Notes - St George Investments [Member]
Short-term Debt [Line Items]
Note assigned from St.George		$ 250,000
Secured Convertible Promissory Notes - St George Investments [Member] | Fair Value Assumptions At Issuance Date [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives				$ 1,588,493	$ 1,588,493
Fair value of assumption model					Binomial Option Pricing Model
Dividend yield					0.00%
Expected volatility					422.68%
Weighted average risk-free interest rate					2.75%
Expected life					5 years
Estimated fair value of common stock				$ 0.0353	$ 0.0353
Secured Convertible Promissory Notes - St George Investments [Member] | Fair Value Assumptions At Funding Date [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives				$ 1,716,396	$ 1,716,396
Fair value of assumption model					Binomial Option Pricing Model
Dividend yield					0.00%
Expected volatility					422.68%
Weighted average risk-free interest rate					2.31%
Expected life					9 months 29 days
Estimated fair value of common stock				$ 0.0353	$ 0.0353
Secured Convertible Promissory Notes - St George Investments [Member] | Interest Expense [Member]
Short-term Debt [Line Items]
Remainder amount in net proceeds					$ 1,716,396
Secured Convertible Promissory Notes Assigned To John Fife [Member]
Short-term Debt [Line Items]
Convertible promissory note face value		250,000
Fair value of embedded derivatives		$ 260,233
Fair value of assumption model		Binomial Option Pricing Model
Dividend yield		0.00%
Expected volatility		418.01%
Weighted average risk-free interest rate		2.20%
Expected life		30 days
Estimated fair value of common stock		$ 0.0204
Amount of unamortized discount chraged to interest expenses at the time of conversion	$ 99,041
Secured Convertible Promissory Notes Assigned To John Fife [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares	8,576,329
Shares issued for settlement of debt, value	$ 99,041
Accrued interest portion of debt converted into common stock	959
Derivative liabilities portion of debt converted into common stock	$ 125,625
Secured Convertible Promissory Notes Assigned To John Fife [Member] | Interest Expense [Member]
Short-term Debt [Line Items]
Remainder amount in net proceeds					$ 10,233
Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value			$ 1,105,000
Convertible promissory note interest rate			10.00%
Convertible promissory note description				The promissory note was funded in seven tranches of $60,000; $71,000; $15,000; $75,000; $200,000; $200,000; and $200,000.
Convertible promissory note conversion terms			The promissory note is convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $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 due date description			It is due upon maturity ten months after purchase price date.
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.
Convertible promissory note original interest discount			$ 100,000
Legal fees for convertible promissory note			$ 5,000
Net proceeds from convertible promissory notes				$ 825,000
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			45,000,000
Cashless warrant period			5 years
Exercisable price			$ 0.04

Convertible Note Payable (Nar_4

Convertible Note Payable (Narrative) (Details3) - USD ($)	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Warrant liability			$ 5,859,635
Gain (loss) on change in fair value of derivative liabilities		1,443,249	(4,329,743)
Amortization of debt discount		1,146,549	1,042,999
Convertible Promissory Notes [Member]
Short-term Debt [Line Items]
Gain (loss) on change in fair value of derivative liabilities		1,443,249	(4,329,743)
Convertible Promissory Notes [Member] | Interest Expense [Member]
Short-term Debt [Line Items]
Amortization of debt discount		1,146,549	$ 1,042,999
Debt Derivative [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives	$ 2,256,631	$ 2,256,631
Fair value of assumption model	Binomial Option Pricing Model
Dividend yield	0.00%
Estimated fair value of common stock	$ 0.0203	$ 0.0203
Warrant liability	$ 814,396	$ 814,396
Debt Derivative [Member] | Minimum [Member]
Short-term Debt [Line Items]
Expected volatility	112.98%
Weighted average risk-free interest rate	2.44%
Expected life	30 days
Debt Derivative [Member] | Maximum [Member]
Short-term Debt [Line Items]
Expected volatility	113.09%
Weighted average risk-free interest rate	2.56%
Expected life	6 months

Stockholders' Deficit (Narrativ

Stockholders' Deficit (Narrative) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Shares issued for services, value			$ 718,100	$ 19,068,583
Stock based compensation expenses				$ 19,879,333
Warrants [Member]
Warrants execised on a cashless basis	122,046,796		122,046,796
Intrinsic value descriptions	Based on options with an exercise price less than the Company’s stock price of $0.0203
Warrants or stock unit granted during the period			50,846,817	109,653,846
Options [Member]
Stock based compensation expenses			$ 450,000	$ 600,000
Intrinsic value descriptions	Based on options with an exercise price less than the Company’s stock price of $0.0203
Convertible Promissory Notes [Member] | Warrants [Member]
Warrants or stock unit granted during the period			109,653,846
Warrants expiration period			5 years
Convertible Promissory Notes [Member] | Warrants [Member] | Minimum [Member]
Exercisable price	$ 0.025		$ 0.025
Convertible Promissory Notes [Member] | Warrants [Member] | Maximum [Member]
Exercisable price	$ 0.04		$ 0.04
Related Party [Member] | Notes Payable [Member]
Shares issued for settlement of debt, value				$ 195,000	$ 357,500
Related Party [Member] | Convertible Promissory Notes [Member]
Shares issued for settlement of debt, value					$ 93,142
Common Stock [Member]
Shares issued for services, shares			31,000,794	344,033,333	91,333,333
Shares issued for services, value			$ 31,000	$ 344,033	$ 1,218,879
Shares issued for settlement of debt, shares			80,428,246
Cancel and return of common shares, shares				20,000,000	65,500,000
Shares issued for proceeds, shares			18,693,636	8,166,667	69,623,874
Net proceeds from the shares issued					$ 349,500
Common stock issued for bonuses, shares				29,545,455
Common Stock [Member] | Settlement Of Legal Cases [Member]
Shares issued for settlement of debt, shares			57,676,810
Shares issued for settlement of debt, value			$ 1,701,466
Common Stock [Member] | Settlement Agreement [Member]
Cancel and return of common shares, shares				20,000,000
Common Stock [Member] | Officers [Member]
Shares or stock units approved		25,000,000			25,000,000
Stock based compensation expenses		$ 2,025,000
Common stock issued for bonuses, shares				29,545,455
Common Stock [Member] | Notes Payable And Purchase Agreements [Member]
Shares issued for settlement of debt, shares					4,565,860
Shares issued for settlement of debt, value					$ 43,750
Common Stock [Member] | Convertible Promissory Notes [Member]
Shares issued for settlement of debt, shares			147,927,794	3,000,000
Shares issued for settlement of debt, value			$ 5,466,333	$ 140,000
Common Stock [Member] | Related Party [Member] | Notes Payable [Member]
Shares issued for settlement of debt, shares			80,428,246	62,721,553	409,674,303
Shares issued for settlement of debt, value			$ 804,279	$ 614,346	$ 450,642
Class A Preferred Stock [Member]
Preferred stock voting rights			Each share of Class A Preferred Stock is entitled to 100 votes on all matters submitted to a vote to the stockholders of the Company
Preferred stock conversion terms			Preferred stock does not have conversion.
Shares issued for services, shares
Shares issued for services, value

Fair Value Measurement (Narrati

Fair Value Measurement (Narrative) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Level 3 Financial Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Combined derivative and warrant liability	$ 2,256,631	$ 7,793,732

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Accrued compensation	$ 454,316
Gain (loss) on settlement of debt	94,933	347,221
Notes payable	287,140	542,573
Officers And Executives [Member]
Related Party Transaction [Line Items]
Accrued compensation	454,316	0
Related Party [Member] | Notes Payable [Member]
Related Party Transaction [Line Items]
Notes converted into shares, value		195,000	$ 357,500
Related Party [Member] | Convertible Promissory Notes [Member]
Related Party Transaction [Line Items]
Notes converted into shares, value			93,142
Gain (loss) on settlement of debt			$ (59,272)
Officers [Member] | Notes Payable [Member]
Related Party Transaction [Line Items]
Notes payable	$ 287,140	$ 542,573
Notes payable interest rate	5.00%	5.00%
Notes payable description	The note is non-interest bearing, respectively, and are due on demand.	The note is non-interest bearing, respectively, and are due on demand.

Commitments And Contingencies_3

Commitments And Contingencies (Narrative) (Details) - USD ($)	Jun. 25, 2018	Jun. 16, 2017	Jan. 02, 2016
Breach Of Contract Of Convertible Promissory Note With DTTO [Member
Other Commitments [Line Items]
Plaintiff name	DTTO
Litigation description	DTTO Funding filed a complaint against the Company for breach of contract related to the Company’s April 20, 2017 convertible promissory note in which DTTO lent the Company $111,111. Principal and interest in the note were, at the election of DTTO, convertible into common shares of the Company. On November 30, 2017, DTTO notified the Company of an election to convert a portion of the note to common shares, but the Company failed to process the conversion. The Company failed to repay principal and interest otherwise due on the maturity date of April 20, 2018.
Sought damages amount	$ 1,787,981
Actions taken by defendant	The Company filed an answer to the complaint. Thereafter, the Company entered into settlement negotiations with DTTO. In its review of the complaint, the Company determined (i) it had no money to pay damages under the note including principal, interest, liquidated damages, penalties and costs; (ii) it could not fund its litigation related expenses in Texas; (iii) it may be exposed to potential additional attorney fees and costs in the event the Company loses the litigated case; (iv) there was a benefit to obtaining a quick resolution of the litigated case; and, (v) litigating the case would require a significant commitment of personal time and costs for the Company’s affiliates, directors and officers, taking them away from the business of the Company. The Company’s negotiations led to a proposed stipulation for settlement, a court order and joint motion for entry of judgment based on the negotiated settlement. The Company reviewed the terms and determined the total number of shares issuable under the proposed stipulation were reasonable in light of the above noted reasons. the Company, in an exercise of prudent business judgment, determined that entry into the stipulated judgment was reasonable and in the best interests of the shareholders, because settlement would terminate the litigation, allowing the Company to avoid accrual of additional damages under the note recoverable by Plaintiff including interest, liquidated damages, penalties and costs; and, entry into the proposed Stipulation will also end the Company’s obligations to pay for its own legal counsel fees and related litigation fees, which it could afford. On September 4, 2018, after noticed motion, Judge Sam A. Lindsay granted the joint motion and adopted the stipulation to settle the case as the order of the Court. As a result, pursuant to Section 3(a)(10) and the Court’s order, the Company issued 57,676,810 common stock shares in settlement of the litigation with prejudice for at a total value of $1,701,466 and thus eliminating the contingent liability.
Employment Contracts [Member] | Donald Steinberg - Chief Executive Officer [Member]
Other Commitments [Line Items]
Employment contracts terms			The contracts are for a one year term with automatic renewal. For each fiscal year, the officers are eligible to receive an annual bonus based on the sole and absolute discretion of the board of directors. In addition, during the employment term, the officers are eligible to participate in the Marijuana Company of America, Inc. Equity Incentive Plan, as determined by the board of board of directors and any fringe benefits and perquisites consistent with the practices of the Company and to the extent the Company provides similar benefits or perquisites (or both) to similarly situated executives of the Company during employment term. The employment contracts can be terminated by either the Company or the officer at any time for any reason with at least a 30-day notice. Should termination occur by the Company without cause and subject to certain limitations (as defined); the officer is entitled to one year base pay and target bonus for the year in which termination occurs, as a lump sum payment 30 days following termination. In addition, subject to the Marijuana Company of America, Inc. Equity Incentive Plan or any successor Plan, all previously granted and outstanding equity based compensation awards shall become fully vested and exercisable for their remaining terms (subject to limitations).
Employment Contracts [Member] | Charles Larsen - Director [Member]
Other Commitments [Line Items]
Employment contracts terms			The contracts are for a one year term with automatic renewal. For each fiscal year, the officers are eligible to receive an annual bonus based on the sole and absolute discretion of the board of directors. In addition, during the employment term, the officers are eligible to participate in the Marijuana Company of America, Inc. Equity Incentive Plan, as determined by the board of board of directors and any fringe benefits and perquisites consistent with the practices of the Company and to the extent the Company provides similar benefits or perquisites (or both) to similarly situated executives of the Company during employment term. The employment contracts can be terminated by either the Company or the officer at any time for any reason with at least a 30-day notice. Should termination occur by the Company without cause and subject to certain limitations (as defined); the officer is entitled to one year base pay and target bonus for the year in which termination occurs, as a lump sum payment 30 days following termination. In addition, subject to the Marijuana Company of America, Inc. Equity Incentive Plan or any successor Plan, all previously granted and outstanding equity based compensation awards shall become fully vested and exercisable for their remaining terms (subject to limitations).
Employment Contracts [Member] | Jesus Quintero - Chief Financial Officer [Member]
Other Commitments [Line Items]
Annual compensation for employement contracts			$ 36,000
Employment contracts terms			The contracts are for a one year term with automatic renewal. For each fiscal year, the officers are eligible to receive an annual bonus based on the sole and absolute discretion of the board of directors. In addition, during the employment term, the officers are eligible to participate in the Marijuana Company of America, Inc. Equity Incentive Plan, as determined by the board of board of directors and any fringe benefits and perquisites consistent with the practices of the Company and to the extent the Company provides similar benefits or perquisites (or both) to similarly situated executives of the Company during employment term. The employment contracts can be terminated by either the Company or the officer at any time for any reason with at least a 30-day notice. Should termination occur by the Company without cause and subject to certain limitations (as defined); the officer is entitled to one year base pay and target bonus for the year in which termination occurs, as a lump sum payment 30 days following termination. In addition, subject to the Marijuana Company of America, Inc. Equity Incentive Plan or any successor Plan, all previously granted and outstanding equity based compensation awards shall become fully vested and exercisable for their remaining terms (subject to limitations).
Lease Agreements For Office Space [Member]
Other Commitments [Line Items]
Operating lease terms		The Company entered into a lease agreement, whereby the Company leased for office space in Escondido, California, commencing July 1, 2017 and expiring on June 30, 2019 at a base monthly lease rate of $1,974 per month.
Monthly rent		$ 1,974
Lease expiration date		Jun. 30, 2019

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018USD ($)
Income Taxes Narrative
Net operating loss carryforward	$ 53,983,895
Net operating loss carryforward limitations on use	It is expiring in the year 2038.

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - shares	Mar. 19, 2019	Mar. 18, 2019	Feb. 27, 2019	Dec. 31, 2018	Dec. 31, 2017
Subsequent Event [Line Items]
Canceled stock options
Subsequent Event [Member]
Subsequent Event [Line Items]
Sales efforts description	On March 19, 2019, we launched our sales efforts for our hempSMART™ products in the United Kingdom (“UK”) through our affiliate marketing program. The UK’s Medicines and Healthcare Products Regulatory Agency (MHRA), regulates wellness products containing CBD derived from hemp and generally prohibits the sale of such products in the UK with a THC content greater that 0.2 percent. Based on our latest laboratory results, our hempSMART™ products contain less than 0.2 percent THC and are actually closer to 0 percent.
Subsequent Event [Member] | Material Definitive Agreement With Natural Plant Extraction, Inc., [Member]
Subsequent Event [Line Items]
Agreed percentage of ownership		20.00%
Subsequent Event [Member] | Donald Steinberg And Charles Larsen [Member]
Subsequent Event [Line Items]
Canceled stock options			1,000,000,000
Percentage of stock options canceled			100.00%