Marijuana Company of America (MCOA) 10-K 14 May 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	May 14, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Current Fiscal Year End Date	--12-31
Entity File Number	000-27039
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	0001078799
Entity Tax Identification Number	98-1246221
Entity Incorporation, State or Country Code	UT
Entity Address, Address Line One	1340 West Valley Parkway
Entity Address, Address Line Two	Suite 205
Entity Address, City or Town	Escondido
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92029
City Area Code	(888)
Local Phone Number	777-4362
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Public Float	$ 5,651,961
Entity Common Stock, Shares Outstanding		241,484,980
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Audited) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash	$ 211,765	$ 359,577
Short-term Investments	27,403	810,000
Accounts receivable, net	18,317	46,376
Inventory	149,175	186,989
Other current assets	11,034	93,833
Total current assets	417,694	1,496,775
Property and equipment, net	7,512	12,430
Other assets:
Long-term Investments	693,915	408,077
Right-of-use assets	22,101
Security deposit	2,500	2,500
Total assets	1,143,722	1,919,782
Current liabilities:
Accounts payable	797,790	416,444
Accrued compensation	4,875	454,316
Accrued liabilities	552,258	216,946
Debt obligations of Joint venture		289,742
Notes payable, related parties	40,000	287,140
Convertible notes payable, net of debt discount of $808,890 and $896,180, respectively	3,193,548	1,132,668
Right-of-use liabilities - current portion	14,361
Warrant liability to be settled	192,115
Contingency Liability	956,251
Subscriptions payable	330,797
Derivative liability	5,693,071	2,256,631
Total current liabilities	11,745,066	5,053,887
Total liabilities	11,745,066	5,053,887
Stockholders' deficit:
Preferred stock, $0.001 par value, 50,000,000 shares authorized; Class A preferred stock, $0.001 par value, 10,000,000 shares designated, 10,000,000 shares issued and outstanding as of December 31, 2019 and December 31, 2018; Class B preferred stock, $0.001 par value, 5,000,000 shares designated, 0 shares issued and outstanding as of December 31, 2019 and December 31, 2018	10,000	10,000
Common stock, $0.001 par value; 5,000,000,000 shares authorized; 77,958,081 and 42,687,301 shares issued and outstanding as of December 31, 2019 and December 31, 2018, respectively	77,958	42,687
Common Stock to be issued		90,000
Additional paid in capital	63,467,054	50,707,103
Accumulated deficit	(74,164,213)	(53,983,895)
Total stockholders' deficit	(10,609,201)	(3,134,105)
Total liabilities and stockholders' deficit	1,143,722	1,919,782
Preferred Class A [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, 2019 and December 31, 2018; Class B preferred stock, $0.001 par value, 5,000,000 shares designated, 0 shares issued and outstanding as of December 31, 2019 and December 31, 2018	10,000	10,000
Total stockholders' deficit	10,000	10,000
Total liabilities and stockholders' deficit	10,000	10,000
Preferred Class B [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, 2019 and December 31, 2018; Class B preferred stock, $0.001 par value, 5,000,000 shares designated, 0 shares issued and outstanding as of December 31, 2019 and December 31, 2018
Total stockholders' deficit
Total liabilities and stockholders' deficit

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Audited) (Parenthetical) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Notes payable, related parties, net of debt discount	$ 92,332	$ 0
Convertible note payable, net of debt discount	$ 716,648	$ 896,180
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	77,958,081	42,687,301
Common stock, shares outstanding	77,958,081	42,687,301
Preferred Class A [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000
Preferred Class B [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations (Audited) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
REVENUES:
Sales	$ 673,919	$ 240,452
Related party Sales	21,157	11,683
Total Revenues	695,076	252,135
Cost of sales	248,556	81,250
Gross Profit	446,520	170,885
OPERATING EXPENSES:
Selling, general and administrative expenses	6,910,039	3,980,493
Depreciation	7,299	5,341
Total operating expenses	6,917,338	3,985,834
Net loss from operations	(6,470,818)	(3,814,949)
OTHER INCOME (EXPENSES):
Interest expense, net	4,682,247	6,828,939
Legal contingency expense	1,497,674	1,682,870
Impairment of Joint Ventures	478,400	933,195
Loss on equity investment	(13,842)	(90,859)
Loss on debt modification		(1,343,161)
Loss on disposition of investment	(389,664)
(Loss) Gain on change in fair value of derivative liabilities	(2,123,570)	1,443,249
Gain on cancellation of debt		1,500,000
Unrealized (Loss) Gain on trading securities	(677,584)	560,000
Loss on sales of trading securities	75,545
(Loss) Gain on settlement of debt	(3,770,974)	94,933
Total other income (expense)	(13,709,500)	(7,280,842)
Net loss before income taxes	(20,180,318)	(11,095,791)
Income taxes (benefit)
NET INCOME (LOSS)	$ (20,180,318)	$ (11,095,791)
Loss per common share, basic and diluted	$ (0.41)	$ (0.29)
Weighted average number of common shares outstanding, basic and diluted (after stock-split)	48,669,683	37,924,703

Condensed Consolidated Statem_2

Condensed Consolidated Statement Of Stockholders' Deficit (Audited) - USD ($)	Preferred Class A [Member]	Preferred Class B [Member]	Common Stock [Member]	Common Stock To Be Issued [Member]	Common Stock Subscriptions [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance preferred stock, shares at Dec. 31, 2017	10,000,000
Balance common stock, shares at Dec. 31, 2017			35,057,733
Balance, value at Dec. 31, 2017	$ 10,000		$ 35,058			$ 32,525,294	$ (42,888,104)	$ (10,317,752)
Common stock issued for services rendered, shares			516,680
Common stock issued for services rendered, value			$ 517			717,583		718,100
Common stock issued in settlement of convertible notes payable and accrued interest, shares			2,465,463
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 2,465			12,350,703		12,353,168
Additional paid-in capital due to issuance of convertible debt						2,010,426		2,010,426
Common stock issued in settlement of related party notes payable and accrued compensation, shares			1,340,471
Common stock issued in settlement of related party notes payable and accrued compensation, value			$ 1,340			802,939		804,279
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			2,034,112
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 2,034			(2,034)
Common stock issued in settlement of legal case, shares			961,280
Common stock issued in settlement of legal case, value			$ 961			1,700,505		1,701,466
Sale of common stock, shares			311,561
Sale of common stock, value			$ 312			151,688		152,000
Proceeds from common stock subscriptions, share				316,693
Proceeds from common stock subscriptions, value				$ 90,000				90,000
Stock based compensation						450,000		450,000
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			42,687,301	316,693				42,687,301
Balance, value at Dec. 31, 2018	$ 10,000		$ 42,687	$ 90,000		50,707,104	(53,983,895)	$ (3,134,105)
Common stock issued for services rendered, shares			18,510,381
Common stock issued for services rendered, value			$ 18,510			26,975		193,800
Common stock issued in settlement of convertible notes payable and accrued interest, shares			9,251,217
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 9,251			3,370,264		5,424,736
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			1,653,175
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 1,653			(1,653)
Common stock issued in settlement of legal case, shares			2,082,398
Common stock issued in settlement of legal case, value			$ 2,083			539,341		541,424
Sale of common stock, shares			222,221	27,778
Sale of common stock, value			$ 222	$ 28		89,750		90,000
Common stock issued to settle amounts previously accrued, share			141,669
Common stock issued to settle amounts previously accrued, value			$ 142			193,658		193,800
Issuance of warrants and BCF with convertible debt, shares			1,000,000
Issuance of warrants and BCF with convertible debt, value			$ 1,000			855,717		856,717
Conversion of related party notes payable, shares			1,220,856	6,615,954
Conversion of related party notes payable, value			$ 1,221	$ 6,616		1,524,101		1,531,938
Issuance of common shares, shares			316,693	(316,693)
Issuance of common shares, value			$ 317	$ (90,000)		89,683
Common shares cancelled by officer, share			(1,349,877)
Common shares cancelled by officer, value			$ (1,350)			1,350
Issuance of common stock for investments in joint ventures, shares			2,222,047
Issuance of common stock for investments in joint ventures, value			$ 2,222			1,216,818		1,219,040
Net Loss							(20,259,141)	$ (20,180,318)
Balance preferred stock , shares at Dec. 31, 2019	10,000,000
Balance common stock, shares at Dec. 31, 2019			77,958,081	6,643,732				77,958,081
Balance, value at Dec. 31, 2019	$ 10,000		$ 77,958	$ 6,644		$ 63,906,532	$ (74,243,036)	$ (10,609,201)

Condensed Consolidated Statem_3

Condensed Consolidated Statements Of Cash Flows (Audited) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ (20,180,318)	$ (11,095,791)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss(gain) in fair value of trading securities	(677,584)	560,000
Loss on sale of trading securities	(105,013)
Bad debt expense	15,000	1,559
Depreciation and amortization	7,299	1,151,890
Loss on equity investment		(90,859)
Share based compensation	3,222,092
Amortization of debt discount	2,906,843
Impairment loss on equity method investee	286,127
Impairment of investment in joint venture	720,921	933,195
Value of common stock issued for services		737,305
Value of vested options issued for services		245,001
Loss(gain) on settlement of debt	(3,770,974)	1,594,933
Loss(gain) on change in fair value of derivative liability	(2,123,570)	1,443,249
Interest expense recognized for the excess of fair value of derivative liability over net book value of notes payable at issuance	1,374,078	6,885,654
Imputed interest on stock-settled debt	147,115
Changes in operating assets and liabilities:
Accounts receivable	(13,059)	43,073
Inventory	(37,814)	23,269
Prepaid expenses and other current assets	(57,799)
Accounts payable	171,629	394,003
Accrued expenses and other current liabilities	(92,741)	649,316
Right-of-use assets	(22,101)
Right-of-use liabilities	22,219
Accrued liabilities	322,068	99,316
Contingency Liability	1,497,674	1,676,870
Net cash provided by (used in) operating activities	(2,816,282)	(2,385,349)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	2,381	682,255
Investment in joint venture	223,788	4,203
Net cash provided by (used in) investing activities	(226,169)	(686,458)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from stock sold for cash	90,000	421,237
Proceeds from issuance of notes payable	2,802,500	2,541,470
Proceeds from sale of cashless warrant	45,000
Repayments to related parties	(42,861)	218,846
Net cash provided by (used in) financing activities	2,894,639	3,181,553
Net increase (decrease) in cash	(147,812)	109,746
Cash-beginning of period	359,577	249,831
Cash-end of period	211,765	359,577
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest
Cash paid for taxes
Non cash financing activities:
Common stock issued in settlement of related party notes payable	462,714	804,279
Common stock issued in settlement of convertible notes payable	3,016,750	12,166,976
Investment in joint venture	$ 2,650,000

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of 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. H Smart, Inc. is also registered with the California Secretary of State as a foreign corporation. 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, 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, 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 2019 and 2018. Product Sales Revenue from product sales, including delivery fees, FOB shipping point, 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 2019 and 2018. 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, 2019, and 2018, 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, 2019, and 2018, the number of outstanding stock options to purchase shares of common stock was 0 and 0 shares, respectively. 0 and 0 shares were vested as of December 31, 2019 and 2018, 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. 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, 2019 and 2018 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: 2019 (1) 2018 Convertible notes payable 137,219,847 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 110,846,817 110,846,817 Total 248,066,664 248,066,664 (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 options. 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, 2019 and 2018. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short-term notes 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 $540,474 and $569,832 for the year ended December 31, 2019 and 2018, respectively, as advertising costs. Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2019, and 2018, the Company has not recorded any unrecognized tax benefits. Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 ("ASC 280-10") establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment. 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. COVID-19 Impacts on Accounting Policies and Estimates In light of the currently unknown ultimate duration and severity of COVID-19, we face a greater degree of uncertainty than normal in making the judgments and estimates needed to apply our significant accounting policies. As COVID-19 continues to develop, we may make changes to these estimates and judgments over time, which could result in meaningful impacts to our financial statements in future periods. 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, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern and Management's Liquidity Plans	NOTE 2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements during year ended December 31, 2019, the Company incurred net losses of $20,180,318 and used cash in operations of $2,816,282. These factors among others may indicate that the Company will be unable to continue as a going concern for a reasonable period of time. The Company's primary source of operating funds in 2019 and 2018 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 its inception, but expects these conditions to improve in 2020 and beyond as it develops its business model. The Company has stockholders' deficiencies at December 31, 2019 and requires additional financing to fund future operations. The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding sources. There can be no assurance that the Company’s financing efforts will result in profitable operations or the resolution of the Company’s liquidity problems. 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, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2019 and 2018 is summarized as follows: 2019 2018 Computer equipment $ 16,358 $ 15,207 Furniture and fixtures 5,140 5,140 Subtotal 21,498 20,347 Less accumulated depreciation (13,986 ) (7,917 ) Property and equipment, net $ 7,512 $ 12,430 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 years. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Depreciation expense was $7,299 and $5,341 for the year ended December 31, 2019 and 2018.

Investments

Investments	12 Months Ended
	Dec. 31, 2019
Investments, All Other Investments [Abstract]
Investments	NOTE 4 – INVESTMENTS MoneyTrac On March 13, 2017, the Company entered into a stock purchase agreement to acquire up to 15,000,000 common shares of MoneyTrac Technology, Inc., a corporation organized and operating under the laws of the state of California, for a total purchase price of $250,000 representing approximately 15% ownership at the time of the agreement. As of December 31, 2017, the Company had acquired 15,000,000 common shares for $250,000 representing approximately 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 “PSYC” as listed on OTC Markets as an indicator of fair market value. MoneyTrac Technologies changed its name to Global Trac Solutions Inc. on April 13, 2020. As of December 31, 2019, the balance of this investment was $27,403 with 869,919 shares and was classified as a short-term investment for the period ended December 31, 2019. 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. On May 1, 2019, the Company and Conveniant agreed to cancel the Company’s 25% interest in Conveniant. Conveniant issued to the Company a credit memo equal to the Company’s $100,000 investment, The Company determined that as of September 30, 2019, approximately $41,000 of this credit was impaired. As of December 31, 2019, the balance of this investment [R.L.H.1] reported on the balance sheet for the year ended December 31, 2019 was $0 as a result of the investment being deemed fully impaired in 2018. Global Hemp Group Joint Ventures We currently have one ongoing joint venture with Global Hemp Group, Inc., a Canadian corporation – “ Brunswick” joint venture Global Hemp Group’s director New Brunswick Canada On September 5, 2017, we announced our agreement to participate in a joint venture with Global Hemp Group Inc., a Canadian corporation, 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, scheduled to begin in 2018. 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) in 2018, 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. Our New Brunswick joint venture with Global Hemp Group, Inc. is a related party transaction insofar as its director, Charles Larsen, is a former director of the Company. The Company’s costs incurred by the Company’s interest was $0 and $10,775 for the years ended December 31, 2019 and 2018 and was recorded as other income/expense in the Company’s Statement of Operations in the appropriate periods. As of December 31, 2019, the balance of the New Brunswick JV investment reported on the balance sheet for the year ended December 31, 2019 was $0 as a result of the investment being deemed fully impaired and the Company withdrawing from the joint venture as of September 30, 2019. (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. 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. O n May 30, 2018, the joint venture purchased TTO’s 15% interest in the joint hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. The joint venture partners prepared processing samples ranging in size from 100 to 2,000 lbs. for sample offers to extraction companies. The biomass is being processed into CBD crude oil with the option to refine it further into isolate, or full spectrum oil, in order to increase its value on the market. Our joint venture with Global Hemp Group regarding the Scio Oregon project is a related party transaction insofar as its director, Charles Larsen, is a former director of the Company. 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 complied with its payment obligations. As of December 31, 2019, the combined balance of the Covered Bridge (SCIO) investment and related 41389 Farm investment was $0 as the investment was written off as a loss for the period ended December 31, 2019. The debt obligation related to this JV of $262,414 was also written off to $0 as of the year ended December 31, 2019. Bougainville Ventures, Inc. Joint Venture On March 16, 2017, we entered into a joint venture agreement with Bougainville Ventures, Inc., a Canadian corporation. The purpose of the joint venture was for the Company and Bougainville to (i) jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville's high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a 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 $1,000,000 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. The Company and Bougainville's agreement provided that funding provided by the Company would contribute towards the joint venture’s ultimate purchase of the land consisting of a one-acre parcel located in Okanogan County, Washington, for joint venture operations As disclosed 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 from $1,000,000 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 of contract 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, but did not deed the real property to the joint venture. Bougainville failed to pay delinquent property taxes to Okanogan County and to date, the property has not been deeded to the joint venture. To clarify the respective contributions and roles of the parties, the Company offered to enter into good faith negotiations to revise and restate the joint venture agreement with Bougainville. The Company diligently attempted to communicate with Bougainville to 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 $800,000 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 and resulting litigation, as discussed above. 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 for the year ended December 31, 2018. The following table indicates the amount of impairments recorded by the Company quarter to quarter for investment activity related to its joint venture investments: MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD AS OF DECEMBER 31, 2019 INVESTMENTS SHORT-TERM INVESTMENTS Global Natural TOTAL TOTAL Hemp Bougainville Gate C Plant Short-Term INVESTMENTS Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Extract Vivabuds Investments MoneyTrac Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Investments made during 2017 3,049,275 10,775 100,000 250,000 1,188,500 1,500,000 0 0 Quarter 03-31-17 equity method Loss 0 0 Quarter 06-30-17 equity method Loss 0 0 Quarter 09-30-17 equity method Loss (375,000 ) (375,000 ) 0 Quarter 12-31-17 equity method accounting 313,702 313,702 0 Impairment of Investment in 2017 (2,292,500 ) 0 (792,500 ) (1,500,000 ) 0 0 Balances as of 12/31/17 695,477 10,775 100,000 250,000 334,702 0 0 0 0 0 Investments made during 2018 986,654 986,654 0 Quarter 03-31-18 equity method Loss (37,673 ) (37,673 ) 0 Quarter 06-30-18 equity method Loss (11,043 ) (11,043 ) 0 Quarter 09-30-18 equity method Loss (10,422 ) (10,422 ) 0 Quarter 12-31-18 equity method Loss (31,721 ) (31,721 ) 0 0 Moneytrac investment reclassified to Short-Term investments (250,000 ) (250,000 ) 250,000 250,000 Unrealized gains on trading securities - 2018 0 560,000 560,000 Impairment of investment in 2018 (933,195 ) (557,631 ) (89,578 ) (285,986 ) 0 Balance 12-31-18 $ 408,077 $ 408,077 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 810,000 $ 810,000 Investments made during quarter ended 03-31-19 129,040 129,040 Quarter 03-31-19 equity method Loss (59,541 ) (59,541 ) Unrealized gains on trading securities - quarter ended 03-31-19 (135,000 ) $ (135,000 ) Balance 03-31-19 $ 477,576 $ 477,576 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 675,000 $ 675,000 Investments made during quarter ended 06-30-19 $ 3,157,234 $ 83,646 $ 3,000,000 $ 73,588 Quarter 06-30-19 equity method Income (Loss) $ (171,284 ) $ (141,870 ) $ (6,291 ) $ (23,123 ) Unrealized gains on trading securities - quarter ended 06-30-19 $ 0 (150,000 ) $ (150,000 ) Balance 06-30-19 $ 3,463,526 $ 419,352 $ 0 $ 0 $ 0 $ 0 $ 2,993,709 $ 50,465 $ 525,000 $ 525,000 Investments made during quarter ended 09-30-19 $ 186,263 $ 186,263 Quarter 09-30-19 equity method Income (Loss) $ 122,863 $ 262,789 $ (94,987 ) $ (44,939 ) Sale of trading securities during quarter ended 09-30-19 $ (41,667 ) $ (41,667 ) Unrealized gains on trading securities - quarter ended 09-30-19 $ 0 (362,625 ) ($ 362,625 ) Balance 09-30-19 $ 3,772,652 $ 682,141 $ 0 $ 0 $ 0 $ 0 $ 2,898,722 $ 191,789 $ 120,708 $ 120,708 Investments made during quarter ended 12-31-19 $ 392,226 $ 262,414 $ 129,812 Quarter 12-31-19 equity method Income (Loss) $ (178,164 ) ($ (75,220 ) $ (23,865 ) $ (79,079 ) Reversal of Equity method Loss for 2019 $ 272,285 $ 125,143 $ 147,142 Impairment of investment in 2019 $ (3,175,420 ) $ (869,335 ) $ (2,306,085 ) $ 0 Loss on disposition of investment $ (389,664 ) (389,664 ) Sale of trading securities during quarter ended 12-31-19 $ 0 $ (17,760 ) $ (17,760 ) Unrealized gains on trading securities - quarter ended 12-31-19 $ 0 (75,545 ) $ (75,545 ) Balance 12-31-19 $ 693,915 $ (0 ) $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 27,403 $ 27,403 The following table indicates the amount of debt the Company recorded quarter to quarter as a result of its joint venture investments: Loan Payable Global Natural General TOTAL Hemp Bougainville Gate C Plant Robert L Operating JV Debt Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Extract Hymers III Vivabuds Expense Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Quarter 03-31-17 loan borrowings 1,500,000 1,500,000 Quarter 06-30-17 loan activity Quarter 09-30-17 loan borrowings 725,000 725,000 Quarter 12-31-17 loan repayments (330,445 ) (330,445 ) General operational expense 172,856 172,856 Balances as of 12/31/17 (a) 2,067,411 0 0 0 394,555 1,500,000 0 0 0 172,856 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 0 0 0 Quarter 03-31-19 loan borrowings 649,575 649,575 Quarter 03-31-19 debt conversion to equity (407,192 ) (407,192 ) Balance 03-31-19 © 1,664,793 1,270,238 0 0 394,555 0 0 0 0 0 Quarter 03-31-19 loan borrowings 3,836,220 $ 161,220 $ 2,000,000 $ 0 $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,572,971 ) $ (161,220 ) $ (349,650 ) $ (1,062,101 ) Balance 06-30-19 (d) 3,928,042 1,270,238 0 0 394,555 0 1,650,350 0 0 612,899 Quarter 09-30-19 loan borrowings 582,000 $ 582,000 Quarter 09-30-19 debt conversion to equity (187,615 ) $ (187,615 ) Balance 09-30-19 (e) 4,322,427 1,270,238 0 0 394,555 0 1,650,350 0 0 1,007,284 Quarter 12-31-19 loan borrowings 2,989,378 $ 262,414 $ 596,784 $ 4,221 $ 2,125,959 Impairment of investment in 2019 (4,083,349 ) $ (1,532,652 ) $ (394,555 ) $ (2,156,142 ) Loss on settlement of debt in 2019 50,093 $ 50,093 Adjustment to reclassify amount to accrued liabilities (85,000 ) $ (85,000 ) Balance 12-31-19 (f) $ 3,193,548 $ (0 ) $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 4,221 $ 0 $ 3,133,243 12-31-19 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (f) Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV 0 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 3,193,548 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Longterm debt 0 0 0 0 0 172,856 Total Debt balance 3,193,548 4,322,427 3,928,042 1,664,793 1,422,410 2,067,411

Convertible Note Payable

Convertible Note Payable	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Convertible Note Payable	NOTE 5 – CONVERTIBLE NOTES PAYABLE During the year ended December 31, 2019 and 2018, the Company issued an aggregate of 9,251,217 and 2,465,463 shares of its common stock in settlement of the issued convertible notes payable and accrued interest. For the years ended December 31, 2019 and 2018, the Company recorded amortization of debt discounts of $2,906,843 and $732,463, respectively, as a charge to interest expense. Convertible notes payable are comprised of the following: 2019 2018 Convertible note payable – John Fife – last due October 27, 2018 $ — $ 150,959 Convertible note payable – Power Up Lending Group $ 294.000 $ 0 Convertible note payable – Crown Bridge Partners $ 110,000 $ 0 Convertible note payable – Odyssey Funding LLC $ 250,000 $ 0 Convertible note payable – Paladin Advisors LLC $ 75,000 $ 0 Convertible note payable- GS Capital Partners LLC $ 173,000 $ 0 Convertible note payable – Natural Plant Extract $ 56,085 $ 0 Convertible note payable – Robert Hymers III $ 96,553 $ 0 Convertible notes payable-St George-due Dec 31,2019 $ 2,947,890 $ 1,877,889 Total $ 4,002,528 $ 2,028,848 Less debt discounts $ (808,980 ) $ (896,180 ) Net $ 3,193,548 $ 1,132,668 Less current portion $ (3,198,548 ) $ (1,132,668 ) Long term portion $ — $ — Convertible notes payable-Power Up Lending From July 1 through September 12, 2019, the Company issued four convertible promissory notes in the aggregate principal amount of $294,000 to Power Up Lending (“Power Up”). The promissory notes bear interest at 10% per annum, are due one year from the respective issuance date and include an original issuance discount (“OID”) in aggregate of $12,000. Interest shall accrue from the issuance date, but interest shall not become payable until the notes becomes payable. The notes are convertible at any time at a conversion rate equal to 61% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $169,202 is being amortized to interest expense over the respective terms of the notes. The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note. As of December 31, 2019, the Company owed an aggregate of $294,000 of principal and $12,514 of accrued interest on these convertible promissory notes. Convertible notes payable-Crown Bridge Partners From October 1 through December 31, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $225,000 to Crown Bridge Partners LLC (“Crown Bridge”). The promissory notes bear interest at 10% per annum, are due one year from the respective issuance date and include an original issuance discount (“OID”) in aggregate of $22,500. Interest shall accrue from the issuance date, but interest shall not become payable until the notes becomes payable. The notes are convertible at any time at a conversion rate equal to 60% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $88,674 is being amortized to interest expense over the respective terms of the notes. The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note. As of December 31, 2019, the Company owed an aggregate of $110,000 of principal and $2,138 of accrued interest on these convertible promissory notes. Convertible notes payable-Odyssey Funding LLC On October 30, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $250,000 to Odyssey Funding LLC (“Odyssey”). The promissory notes bear interest at 12% per annum, are due one year from the respective issuance date and include an original issuance discount (“OID”) in aggregate of $12,500. Interest shall accrue from the issuance date, but interest shall not become payable until the notes becomes payable. The notes are convertible at any time at a conversion rate equal to 55% the average of the two lowest trading prices of the Common Stock as reported on the National Quotations Bureau OTC market exchange which the Company's shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company or its transfer agent after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price). If the shares have not been delivered within 3 business days, the Notice of Conversion may be rescinded. Such conversion shall be effectuated by the Company delivering the shares of Common Stock to the Holder within 3 business days of receipt by the Company of the Notice of Conversion. Accrued but unpaid interest shall be subject to conversion. No fractional shares or scrip representing fractions of shares will be issued on conversion, but the number of shares issuable shall be rounded to the nearest whole share. The Company agrees to honor all conversions submitted pending this increase. In the event the Company experiences a DTC "Chill" on its shares, the conversion price shall be decreased to 45% instead of 55% while that "Chill" is in effect. In no event shall the Holder be allowed to effect a conversion if such conversion, along with all other shares of Company Common Stock beneficially owned by the Holder and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company (which may be increased up to 9.9% upon 60 days' prior written notice by the Investor) As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $207,650 is being amortized to interest expense over the respective terms of the notes. As of December 31, 2019, the Company owed an aggregate of $250,000 of principal and $5,096 of accrued interest on these convertible promissory notes. Convertible notes payable-Paladin Advisors LLC On October 23, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $75,000 to Paladin Advisors, LLC (“Paladin”). The promissory notes bear interest at 8% per anum,and is due six months from the respective issuance date of the note along with accrued and unpaid interest. Principal and interest to be payable as provided below on that date which is six months from the date of issuance (the “Maturity Date”). All payments due hereunder (to the extent not converted into common stock, $0.001 par value per share (the “Common Stock”) in accordance with the terms of this agreement and shall be made in lawful money of the United States of America. All payments shall be made at such address as the Holder shall hereafter give to the Company by written notice made in accordance with the provisions of this Note. Whenever any amount expressed to be due by the terms of this Note is due on any day which is not a business day, the same shall instead be due on the next succeeding day which is a business day and, in the case of any interest payment date which is not the date on which this Note is paid in full, the extension of the due date thereof shall not be taken into account for purposes of determining the amount of interest due on such date. As used in this Note, the term “business day” shall mean any day other than a Saturday, Sunday or a day on which commercial banks in the city of New York, New York are authorized or required by law or executive order to remain closed. For so long as there remains any amount due hereunder, the Holder shall have the option to convert all or any portion of the unpaid principal amount of this Note, plus accrued interest (together with the unpaid principal amount, the “Converted Amount”), into shares of the Company’s common stock. The conversion price (the “Conversion Price”) shall be equal to a forty-five percent (45%) discount to the lowest closing bid of the previous ten (10) day trading period, ending on the business day before a Notice of Conversion is delivered to the Company. The number of shares of Common Stock into which the Converted Amount shall be convertible (the “Conversion Shares”) shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. For the purposes of this Section 4(a), a conversion shall be deemed to occur on the date that the Company receives an executed copy of the Conversion Notice. The aggregate debt discount of $46,721 is being amortized to interest expense over the respective terms of the notes. As of December 31, 2019, the Company owed an aggregate of $75,000 of principal and $0 of accrued interest on these convertible promissory notes. Convertible notes payable-GS Capital Partners LLC On December 19, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $173,000 to GS Capital Partners LLC (“GS Capital”). The promissory notes bear interest at 10% per annum and is due one year from the respective issuance date and include an original issuance discount (“OID”) in aggregate of $15,000. The interest will be paid to the Holder in whose name this Note is registered on the records of the Company regarding registration and transfers of this Note. The principal of, and interest on, this Note are payable at 30 Broad Street, Suite 1201, New York, NY 10004, initially, and if changed, last appearing on the records of the Company as designated in writing by the Holder hereof from time to time. The Company will pay each interest payment and the outstanding principal due upon this Note before or on the Maturity Date, less any amounts required by law to be deducted or withheld, to the Holder of this Note by check or wire transfer addressed to such Holder at the last address appearing on the records of the Company. The forwarding of such check or wire transfer shall constitute a payment of outstanding principal hereunder and shall satisfy and discharge the liability for principal on this Note to the extent of the sum represented by such check or wire transfer. The Holder of this Note is entitled, at its option, at any time after cash payment, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock (the "Common Stock") at a price ("Conversion Price") for each share of Common Stock equal to 62% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTC Marketplace exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company or its transfer agent after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price). If the shares have not been delivered within 3 business days, the Notice of Conversion may be rescinded. Such conversion shall be effectuated by the Company delivering the shares of Common Stock to the Holder within 3 business days of receipt by the Company of the Notice of Conversion. Accrued but unpaid interest shall be subject to conversion. No fractional shares or scrip representing fractions of shares will be issued on conversion, but the number of shares issuable shall be rounded to the nearest whole share. To the extent the Conversion Price of the Company’s Common Stock closes below the par value per share, the Company will take all steps necessary to solicit the consent of the stockholders to reduce the par value to the lowest value possible under law. The Company agrees to honor all conversions submitted pending this increase. In the event the Company experiences a DTC “Chill” on its shares, the Conversion Price shall be decreased to 52% instead of 62% while that “Chill” is in effect. In no event shall the Holder be allowed to effect a conversion if such conversion, along with all other shares of Company Common Stock beneficially owned by the Holder and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company (which may be increased up to 9.9% upon 60 days’ prior written notice by the Investor). As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $166,193 is being amortized to interest expense over the respective terms of the notes. As of December 31, 2019, the Company owed an aggregate of $173,000 of principal and $569 of accrued interest on these convertible promissory notes. Convertible notes payable-St George Investments Effective November 1, 2017, the Company issued a secured convertible promissory note in aggregate of $601,420 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on September 10, 2018 and includes an original issue discount (“OID”) of $59,220. The promissory note was funded on November 11, 2017 for $542,200, net of OID and transaction costs. As of September 30, 2019, the Company owed $417,890 of principal and $38,378 of accrued interest on this convertible promissory note. As of September 30, 2019, this note was in default, but the lender has not enforced the default interest rate. Effective December 20, 2017, the Company issued a secured convertible promissory note in aggregate of $1,655,000 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on October 27, 2018 and includes an original issue discount (“OID”) of $155,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. The promissory note was funded in nine tranches of $300,000; $200,000; $200,000; $400,000; $75,000; $150,000; $85,000; $120,000 and $70,000, resulting in aggregate net proceeds of $1,500,000. The Company received aggregate net proceeds of $1,200,000 and $300,000 during the years ended December 31, 2018 and 2017, respectively. As an investment incentive, the Company issued 1,100,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company. On November 5, 2018, $250,000 of principal and accrued interest was assigned to John Fife as an individual with all the terms and conditions of the original note issued to St George. On March 21, 2019, $150,959 of principal and $4,963 of accrued interest along with $160,454 of derivative liabilities valued as of the respective conversion date were converted into 394,460 shares of common stock. During the nine months ended September 30, 2019, $550,000 of principal, $122,694 of accrued interest and $441,394 of derivative liabilities valued as of the respective conversion dates were converted into 1,710,897 shares of common stock, resulting in a gain on debt settlement of $21,586. As of September 30, 2019, the Company owed $0 of principal and $0 of accrued interest on this convertible promissory note. Although this note was in default until it was repaid, the lender did not enforce the default interest rate. Effective August 28, 2018, the Company issued a secured convertible promissory note in aggregate of $1,128,518 (includes overfunding of $23,518) to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on June 30, 2019 and includes an original issue discount (“OID”) of $100,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the year ended December 31, 2018, the Company received aggregate net proceeds of $825,000. During the nine months ended September 30, 2019, an additional $218,518 was funded under this note resulting in net proceeds of $198,518. As an investment incentive, the Company issued 750,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $1,588,493. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of each tranche of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. As of the aggregate debt discount of $1,114,698 is being amortized to interest expense over the respective term of each tranche. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. During the nine months ended September 30, 2019, $1,000,859 of principal and $840,299 of derivative liabilities valued as of the respective conversion dates were converted into 4,475,543 shares of common stock, resulting in a loss on debt settlement of $612,034. As of September 30, 2019, the Company owed $828,518 of principal and $28,138 of accrued interest on this convertible promissory note. As of September 30, 2019, this note was in default, but the lender has not enforced the default interest rate. Effective January 29, 2019, the Company issued a secured convertible promissory note in aggregate of $2,205,000 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, is due upon maturity on December 5, 2019 and includes an original issue discount (“OID”) of $200,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the nine months ended September 30, 2019, the promissory note was funded in eight tranches totaling $1,406,482 resulting in aggregate net proceeds of $1,276,482 under this note. As an investment incentive, the Company issued 1,500,000 5-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $999,838. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of each tranche of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. Effective March 25, 2019, the Company issued a secured convertible promissory note in the amount of $580,000 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, is due upon maturity on January 24, 2020 and includes an original issue discount (“OID”) of $75,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the nine months ended September 30, 2019, the promissory note was funded in the amount of $580,000 resulting in net proceeds of $500,000 under this note. As an investment incentive, the Company issued 375,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $258,701. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $483,966 is being amortized to interest expense over the term of the note. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. As of December 31, 2019, the Company owed $2,947,890 of principal and $314,547 of accrued interest on this convertible promissory note. Convertible notes payable - Robert L. Hymers III On December 23, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $96,552.70 to Robert L. Hymers III (“Hymers”) in satisfaction of funds owed to Mr. Hymers from his consulting contract with the Company for past services rendered and completed. The promissory notes bear interest at 10% per anum,and is due six months from the respective issuance date of the note along with accrued and unpaid interest. Principal and interest to be payable as provided below on that date which is six months from the date of issuance (the “Maturity Date”). All payments due hereunder (to the extent not converted into common stock, $0.001 par value per share (the “Common Stock”) in accordance with the terms of this agreement and shall be made in lawful money of the United States of America. All payments shall be made at such address as the Holder shall hereafter give to the Company by written notice made in accordance with the provisions of this Note. Whenever any amount expressed to be due by the terms of this Note is due on any day which is not a business day, the same shall instead be due on the next succeeding day which is a business day and, in the case of any interest payment date which is not the date on which this Note is paid in full, the extension of the due date thereof shall not be taken into account for purposes of determining the amount of interest due on such date. As used in this Note, the term “business day” shall mean any day other than a Saturday, Sunday or a day on which commercial banks in the city of New York, New York are authorized or required by law or executive order to remain closed. For so long as there remains any amount due hereunder, the Holder shall have the option to convert all or any portion of the unpaid principal amount of this Note, plus accrued interest (together with the unpaid principal amount, the “Converted Amount”), into shares of the Company’s common stock. The conversion price (the “Conversion Price”) shall be equal to a fifty percent (50%) discount to the lowest closing bid of the previous fifteen (15) day trading period, ending on the business day before a Notice of Conversion is delivered to the Company. The number of shares of Common Stock into which the Converted Amount shall be convertible (the “Conversion Shares”) shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. A conversion shall be deemed to occur on the date that the Company receives an executed copy of the Conversion Notice. The aggregate debt discount of $92,332 is being amortized to interest expense over the respective terms of the notes. As of December 31, 2019, the Company owed an aggregate of $96,552.70 of principal and $212 of accrued interest on these convertible promissory notes. The derivative liability at December 31, 2019 associated with this convertible note was $158,307. Convertible notes payable – Natural Plant Extract On April 15, 2019, we entered into a joint venture with Natural Plant Extract of California, Inc., and subsidiaries, to operate a licensed psychoactive cannabis distribution service in California. California legalized THC psychoactive cannabis for medicinal and recreational use on January 1, 2018. On February 3, 2020, we terminated the joint venture. The Original Material Definitive Agreement Pursuant to the original material definitive agreement, we agreed to acquire twenty percent (equal to 200,000) of NPE’s authorized shares in exchange for our payment of $2,000,000 and $1,000,000 worth of our restricted common stock. We agreed to form a joint venture with NPE incorporated in California under the name “Viva Buds, Inc.” (“Viva Buds”) for the purpose of operating a California licensed cannabis distribution business pursuant to California law legalizing THC psychoactive cannabis for recreational and medicinal use. Our payment obligations were governed by a stock purchase agreement which required us to make the following payments: a. Deposit of $350,000 within 5 days of the execution of the material definitive agreement; b. Deposit of $250,000 payable within 30 days; c. Deposit of $400,000 within 60 days; d. Deposit of $500,000 within 75 days; e. Deposit of $500,000 within 90 days We made our initial payment pursuant to this schedule, but otherwise failed to comply with the payment schedule and we were in breach of contract. Settlement and Release of All Claims Agreement On February 3, 2020, the Company and NPE entered into a settlement and release of all claims agreement. In exchange for a complete release of all claims, the Company and NPE (1) agreed to reduce our interest in NPE from 20% to 5%; (2) we agreed to pay NPE a total of $85,000 as follows: $35,000 concurrent with the execution of the Settlement and Release of All Claims Agreement, and $25,000 no later than the 5th calendar day for each of the two months following execution of Settlement and Release of All Claims Agreement; and, (3) to retire the balance of our original valuation obligation from the material definitive agreement, representing a shortfall of $56,085.15, in a convertible promissory note, with terms allowing NPE to convert the note into common stock of MCOA at a 50% discount to the closing price of MCOA’s common stock as of the maturity date. Of the total amount due and payable by us as of the date of this filing, we owe $75,000, and we are in breach of the settlement agreement. On February 3, 2020, we executed a convertible promissory note in the amount of $56,085.15 to NPE. Additionally, as a result of our settlement agreement with NPE, we became liable to pay NPE our 5% portion equal to $25,902 of the regulatory charges to the City of Lynwood and the State of California to transfer the cannabis licenses back to NPE. To date, we have not paid this amount and it is due and owing. 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

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Derivative Liabilities	NOTE 6 – DERIVATIVE LIABILITIES As described in Notes 4 and 7, the Company issued convertible notes and warrants that contained conversion features and a reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to fair value as of each subsequent reporting date. If an embedded conversion option in a convertible debt instrument no longer meets the bifurcation criteria in this Subtopic, an issuer shall account for the previously bifurcated conversion option by reclassifying the carrying amount of the liability for the conversion option (that is, its fair value on the date of reclassification) to shareholders' equity. Any debt discount recognized when the conversion option was bifurcated from the convertible debt instrument shall continue to be amortized.

Stockholders' Deficit

Stockholders' Deficit	12 Months Ended
	Dec. 31, 2019
Stockholders Deficit
Stockholders' Deficit	NOTE 7 – STOCKHOLDERS’ DEFICIT Preferred stock The Company is authorized to issue 10,000,000 shares of $0.001 par value preferred stock as of December 31, 2019 and December 31, 2018. As of December 31, 2019, and 2018, 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, 2019 and 2018. As of December 31, 2019, and 2018, the Company had 77,958,081 and 42,687,301, respectively, common shares issued and outstanding. In 2019, the Company issued an aggregate of 141,669 shares of its common stock in settled amounts previously accrued with an estimated fair value of $193,800 In 2019, the Company issued an aggregate of 18,510,381 shares of its common stock for services rendered with an estimated fair value of $3,293,688. In 2019, the Company issued an aggregate of 9,251,217 shares of its common stock in settlement of convertible notes payable and accrued interest with an estimated fair value of $5,424,736. In 2019, the Company issued an aggregate of 1,000,000 shares of its common stock in issuance of warrants and BCF with convertible debt with an estimated fair value of $856,717. In 2019, the Company issued an aggregate of 1,220,856 shares of its common stock in conversion of related party notes payable with an estimated fair value of $1,531,938. In 2019, the Company issued an aggregate of 1,653,175 common shares of its common stock in exchange for exercise of warrants on a cashless basis. In 2019, the Company sold shares 222,221 shares of its common stock with an estimated value of $90,000. In 2019, the Company issued an aggregate of 2,082,398 common shares in settlement of a legal cases with an estimated fair value of $541,424. In 2019, the Company issued an aggregate of 2,222,047 common shares in settlement of a for investments in joint ventures with an estimated fair value of $1,219,040. 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, 2019 and 2018: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2017 16,666,667 $ 0.30 7.76 $ 15,400,000 Granted - Forfeitures or expirations - Outstanding at December 31, 2018 16,666,667 $ 0.30 6.76 $ 15,296,667 Granted - Forfeitures or expirations (16,666,667) 0.30 Outstanding at December 31, 2019 0 (1) $ - - - Exercisable at December 31, 2019 0 (1) $ - - $ - (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option. 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 and $1.22 as of December 31, 2019 and 2018, respectively, 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, 2019 (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 $0 and $450,000 during the years ended December 31, 2019 and 2018, respectively. (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued options. Warrants The following table summarizes the stock warrant activity for the two years ended December 31, 2019: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2017 186,550 $ 2.40 $ 1,873,492 Granted 1,827,564 2.34 Forfeitures or expirations (166,667 ) $ 1.50- Outstanding at December 31, 2018 1,847,447 Granted 2,370,298 1.98 Exercised (192,521 ) 1.78 Forfeitures or expirations (14,113) 1.80 Outstanding at December 31, 2019 4,011,111 $ 2.15 3.60 $ - Exercisable at December 31, 2019 4,011,111 $ 2.15 3.60 $ - 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 $0.07 and $1.22 as of December 31, 2019 and 2018, respectively, 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, 2019: Warrants Outstanding Warrants Exercisable Exercise Price Number of Warrants Weighted Average Remaining Life In Years Exercisable Number of Warrants $ 0.01 - $1.00 484,187 2.70 484,187 $ 1.01 - $2.00 27,778 2.50 27,778 $ 2.01 - $3.00 3,499,146 3.74 3,499,146 In connection with the issuance of convertible notes payable, the Company issued an aggregate of 2,370,298 warrants to purchase the Company’s common stock from $0.26 to $2.40, vesting immediately and expiring 5 years from the date of issuance. (See Note 7)

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurement	NOTE 8 — 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, 2019, and 2018, the Company did not have any items that would be classified as level 1 or 2 disclosures. The Company recognizes its derivative liabilities as level 3 and values its derivatives using the methods discussed in note 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, 2019, and 2018, the Company did not have any derivative instruments that were designated as hedges. The combined derivative and warrant liability as of December 31, 2019 and 2018, in the amounts of $5,222,186 and $2,256,631, respectively, have a level 3 classification. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the two years ended December 31, 2019: The derivative liabilities as of December 31, 2019 and 2018, in the amount of $5,693,071 and $2,256,631, respectively, have a level 3 classification. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the year ended December 31, 2019: Debt Derivative Balance, December 31, 2018 $ 2,256,631 Increase resulting from initial issuances of additional convertible notes payable 2,895,717 Decreases resulting from conversion or payoff of convertible notes payable (1,582,847 ) Mark-to-market at December 31, 2019 2,123,570 Balance, December 31, 2019 $ 5,693,071 Net change in fair value included in earnings related to derivative liabilities during the year ended December 31, 2019 $ 2,123,570 Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. During the year ended December 31, 2019, the Company’s stock price decreased significantly from initial valuations. As the stock price decreases for each of the related derivative instruments, the value to the holder of the instrument generally decreases. Stock price is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 9 — 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, 2019, and 2018, there were no related party advances outstanding. As of December 31, 2019, and 2018, accrued compensation due officers and executives included as accrued compensation was $4,875 and $454,316, respectively. For the years ended December 31, 2019 and 2018, the Company had sales to related parties of $21,157 and $11,683, respectively.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 10 — COMMITMENTS AND CONTINGENCIES Employment contracts On February 3, 2020, we entered into an executive employment agreement with Jesus Quintero, our CEO and CFO providing for gross salary of $15,000 monthly, consisting of $12,000 in cash and $3,000 worth of our common stock valued on the closing price of our common stock on the last trading day of each month. On February 28, 2020, the Company entered into executive contracts with its directors Edward Manolos and Themistocles Psomiadis . Operating lease On July 1, 2019, the Company entered into a lease extension agreement, whereby the Company leased for office space in Escondido, California, commencing June 30, 2020 and expiring on June 30, 2021 at a base monthly lease rate of $1,308.88 per month through June 30, 2020, and $1,348.14 to June 30, 2021. To evaluate the impact on adoption of ASC842 – Leases, on the accounting treatment for leasing of real office property referred to as the “Premises”. The premises is located in Escondido, CA. Definition & Technical Guidance: Asset Leases A lease is an arrangement where the lessor agrees to allow the lessee to use an asset for a stated period of time in exchange for one or more payments. A central concept of the accounting for leases is that the lessee should recognize the assets and liabilities that underlie each leasing arrangement. This concept results in the following recognition in the balance sheet of the lessee as of the lease commencement date: • Recognize a liability to make lease payments to the lessor • Recognize a right-of-use asset that represents the right of the lessee to use the leased asset during the lease term As of the commencement date of a lease, the lessee measures the liability and the right-of-use asset associated with the lease. These measurements are derived as follows: • Lease liability. The present value of the lease payments discounted at the discount rate for the lease. This rate is the rate implicit in the lease when that rate is readily determinable. If not, the lessee instead uses its incremental borrowing rate. • Right-of-use asset. The initial amount of the lease liability, plus any lease payments made to the lessor before the lease commencement date, plus any initial direct costs incurred, minus any lease incentives received. As far as subsequent measurement for operating leases: Measurement of lease liabilities is at the present value of the remaining lease payments using the discount rate determined at lease commencement, as long as the discount rate hasn’t been updated as a result of a reassessment event (refer to the relevant sections of ASC 842 for reassessment of the discount rate). Measurement of right-of-use assets is at the amount of the remeasured lease liability (i.e., the present value of the remaining lease payments), adjusted for the remaining balance of any lease incentives received, any cumulative prepaid or accrued rent if the lease payments are uneven throughout the lease term and any unamortized initial direct costs. If the right-of-use asset becomes impaired refer to the relevant sections of ASC 842. Discount Rate - The discount rate should be determined in accordance with ASC Topic 842 (see Discount Rate, page 28). The initial ROU asset for operating leases should equal the lease liability, adjusted for any prepaid or accrued rent, lease incentives, impairments (if applicable), or unamortized initial direct costs that would have qualified for capitalization under ASC Topic 842. The difference between the initial lease liability and ROU asset recognized should be adjusted against opening equity along with any write-offs of previously reported assets and liabilities—for example, unamortized initial direct costs that don’t qualify for capitalization under the new leasing standards. Initial Direct Costs (IDCs) - If an entity has any unamortized IDCs that do not meet the narrowed definition of an IDC under ASC Topic 842, those costs should be written off as adjustments to equity if incurred before the beginning of the earliest period presented in the financial statements. If the IDCs were incurred on or after the beginning of the earliest period presented, the costs should be written off through earnings in the period incurred. An entity would not be required to assess IDCs upon adoption if certain practical expedients are adopted (see Appendix, Accounting Policy Elections Upon Adoption of ASC Topic 842, page 48). Practical expedient selection: Although the default model in ASC 842 requires separation of lease and nonlease components, certain practical expedients may be available to entities. Entities electing the practical expedient(s) would not separate lease and nonlease components. Rather, they would account for each lease component and the related nonlease component(s) together as a single component. The Company elects to be a practical expedient. Transition adoption: ASC 842 is effective for public business entities for annual periods beginning after December 15, 2018 and for other entities for annual periods after December 15, 2019. The Company will adopt this new standard on January 1, 2020 using the modified retrospective transition method and will use the effective date as the date of initial application. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before January 1, 2020. F uture minimum lease payments under these three agreements are as follows: Year Ending December 31, 2019 Marijuana Company of America Lease Schedule for ASC 842 12/31/19 Escondido Total 2020 15,942 - 15,942 2021 8,089 - 8,089 2022 - - 2023 - 2024 2025 & thereafter - Total future undiscounted lease payments 24,031 - 24,031 Less: Interest (1,812) - (1,812) Present value of lease liabilities 22,219 - 22,219 Maturity of Lease Liabilities at December 31, 2019 2020 $ 15,942 2021 8,089 2021 and thereafter - - Total future undiscounted lease payments 24,031 Less: Interest (1,812) Present value of lease liabilities $ 22,219 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. Bougainville Ventures 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. Background. 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. 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. Company Determines to File Suit. 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. Trial is set for January 26-28, 2021. Caren Glasser On March 2, 2020, Caren Glasser filed a request for arbitration against the Company alleging non-payment for past due compensation. The case was filed in the in the American Arbitration Association under Case no. 01-20-0000-6290. The Company and Ms. Glasser agreed to settle her dispute on May 7, 2020. The settlement agreement obligates the Company to pay Ms. Glasser $24,000 thirty days of Ms. Glasser’s review and execution, consistent with the Older Workers Benefit Protection Act (29 U.S.C. § 626(f).

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 11 – INCOME TAXES At December 31, 2019, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $74,243,036, 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, 2016. The Company’s deferred taxes as of December 31, 2019 and 2018 consist of the following: 2019 2018 Non-Current deferred tax asset: Net operating loss carry-forwards $ 74,243,036 $ 53,983,895 Valuation allowance (74,243,036 ) (53,983,895 ) Net non-current deferred tax asset $ — $ —

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 12 – SUBSEQUENT EVENTS On April 15, 2019, we entered into a joint venture with Natural Plant Extract of California, Inc., and subsidiaries, to operate a licensed psychoactive cannabis distribution service in California. California legalized THC psychoactive cannabis for medicinal and recreational use on January 1, 2018. On February 3, 2020, we terminated the joint venture. The Original Material Definitive Agreement Pursuant to the original material definitive agreement, we agreed to acquire twenty percent (equal to 200,000) of NPE’s authorized shares in exchange for our payment of $2,000,000 and $1,000,000 worth of our restricted common stock. We agreed to form a joint venture with NPE incorporated in California under the name “Viva Buds, Inc.” (“Viva Buds”) for the purpose of operating a California licensed cannabis distribution business pursuant to California law legalizing THC psychoactive cannabis for recreational and medicinal use. Our payment obligations were governed by a stock purchase agreement which required us to make the following payments: a. Deposit of $350,000 within 5 days of the execution of the material definitive agreement; b. Deposit of $250,000 payable within 30 days; c. Deposit of $400,000 within 60 days; d. Deposit of $500,000 within 75 days; e. Deposit of $500,000 within 90 days We made our initial payment pursuant to this schedule, but otherwise failed to comply with the payment schedule and we were in breach of contract. Settlement and Release of All Claims Agreement On February 3, 2020, the Company and NPE entered into a settlement and release of all claims agreement. In exchange for a complete release of all claims, the Company and NPE (1) agreed to reduce our interest in NPE from 20% to 5%; (2) we agreed to pay NPE a total of $85,000 as follows: $35,000 concurrent with the execution of the Settlement and Release of All Claims Agreement, and $25,000 no later than the 5th calendar day for each of the two months following execution of Settlement and Release of All Claims Agreement; and, (3) to retire the balance of our original valuation obligation from the material definitive agreement, representing a shortfall of $56,085.15, in a convertible promissory note, with terms allowing NPE to convert the note into common stock of MCOA at a 50% discount to the closing price of MCOA’s common stock as of the maturity date. Of the total amount due and payable by us as of the date of this filing, we owe $75,000, and we are in breach of the settlement agreement. On February 3, 2020, we executed a convertible promissory note in the amount of $56,085.15 to NPE. Additionally, as a result of our settlement agreement with NPE, we became liable to pay NPE our 5% portion equal to $25,902 of the regulatory charges to the City of Lynwood and the State of California to transfer the cannabis licenses back to NPE. To date, we have not paid this amount and it is due and owing. As of the date of this filing, there is no pending legal action by NPE against us for these matters. On February 3, 2020, the Company entered into an executive employment agreement with Jesus Quintero, our CEO and CFO providing for a gross salary of $15,000 monthly, consisting of $12,000 in cash and $3,000 worth of our common stock valued on the closing price of our common stock on the last trading day of each month. On February 28, 2020, Themistocles Psomiadis was appointed as an independent member to the board of directors. On February 28, 2020, the Company entered into executive contracts with its directors Edward Manolos and Themistocles Psomiadis. The agreements are for a term lasting from the effective date until the earlier of the date of the next annual or special stockholders meeting called for the purposes of electing directors, and the earliest of the following to occur: (a) the death of the Director; (b) the termination of the Director from his membership on the Board by the mutual agreement of the Company and the Director; (c) the removal of the Director from the Board by the majority stockholders of the Company; and (d) the resignation by the Director from the Board. Mr. Psomiadis and Mr. Manolos’s 2020 contracts provide for payments of $5,000 quarterly.’ On March 30, 2019, Robert Coale resigned as a member of the board of directors.

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
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. H Smart, Inc. is also registered with the California Secretary of State as a foreign corporation. 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, 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, 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 2019 and 2018.
Product Sales	Product Sales Revenue from product sales, including delivery fees, FOB shipping point, 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 2019 and 2018. 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, 2019, and 2018, 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, 2019, and 2018, the number of outstanding stock options to purchase shares of common stock was 0 and 0 shares, respectively. 0 and 0 shares were vested as of December 31, 2019 and 2018, 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.
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, 2019 and 2018 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: 2019 (1) 2018 Convertible notes payable 137,219,847 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 110,846,817 110,846,817 Total 248,066,664 248,066,664 (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 options.
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, 2019 and 2018. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short-term notes 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 $540,474 and $569,832 for the year ended December 31, 2019 and 2018, respectively, as advertising costs.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2019, and 2018, the Company has not recorded any unrecognized tax benefits.
Segment Information	Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 ("ASC 280-10") establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.
Adoption of Accounting Standards	Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements.
COVID-19 Impacts on Accounting Policies and Estimates	COVID-19 Impacts on Accounting Policies and Estimates In light of the currently unknown ultimate duration and severity of COVID-19, we face a greater degree of uncertainty than normal in making the judgments and estimates needed to apply our significant accounting policies. As COVID-19 continues to develop, we may make changes to these estimates and judgments over time, which could result in meaningful impacts to our financial statements in future periods.
Subsequent Events	Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Summary Of Significant Accounting Policies
Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share	Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: 2019 (1) 2018 Convertible notes payable 137,219,847 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 110,846,817 110,846,817 Total 248,066,664 248,066,664

Property And Equipment (Tables)

Property And Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property And Equipment
Schedule of Property and Equipment	Property and equipment as of December 31, 2019 and 2018 is summarized as follows: 2019 2018 Computer equipment $ 16,358 $ 15,207 Furniture and fixtures 5,140 5,140 Subtotal 21,498 20,347 Less accumulated depreciation (13,986 ) (7,917 ) Property and equipment, net $ 7,512 $ 12,430

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Investments Tables Abstract
Schedule of Investment Roll Forward	The following table indicates the amount of impairments recorded by the Company quarter to quarter for investment activity related to its joint venture investments: MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD AS OF DECEMBER 31, 2019 INVESTMENTS SHORT-TERM INVESTMENTS Global Natural TOTAL TOTAL Hemp Bougainville Gate C Plant Short-Term INVESTMENTS Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Extract Vivabuds Investments MoneyTrac Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Investments made during 2017 3,049,275 10,775 100,000 250,000 1,188,500 1,500,000 0 0 Quarter 03-31-17 equity method Loss 0 0 Quarter 06-30-17 equity method Loss 0 0 Quarter 09-30-17 equity method Loss (375,000 ) (375,000 ) 0 Quarter 12-31-17 equity method accounting 313,702 313,702 0 Impairment of Investment in 2017 (2,292,500 ) 0 (792,500 ) (1,500,000 ) 0 0 Balances as of 12/31/17 695,477 10,775 100,000 250,000 334,702 0 0 0 0 0 Investments made during 2018 986,654 986,654 0 Quarter 03-31-18 equity method Loss (37,673 ) (37,673 ) 0 Quarter 06-30-18 equity method Loss (11,043 ) (11,043 ) 0 Quarter 09-30-18 equity method Loss (10,422 ) (10,422 ) 0 Quarter 12-31-18 equity method Loss (31,721 ) (31,721 ) 0 0 Moneytrac investment reclassified to Short-Term investments (250,000 ) (250,000 ) 250,000 250,000 Unrealized gains on trading securities - 2018 0 560,000 560,000 Impairment of investment in 2018 (933,195 ) (557,631 ) (89,578 ) (285,986 ) 0 Balance 12-31-18 $ 408,077 $ 408,077 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 810,000 $ 810,000 Investments made during quarter ended 03-31-19 129,040 129,040 Quarter 03-31-19 equity method Loss (59,541 ) (59,541 ) Unrealized gains on trading securities - quarter ended 03-31-19 (135,000 ) $ (135,000 ) Balance 03-31-19 $ 477,576 $ 477,576 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 675,000 $ 675,000 Investments made during quarter ended 06-30-19 $ 3,157,234 $ 83,646 $ 3,000,000 $ 73,588 Quarter 06-30-19 equity method Income (Loss) $ (171,284 ) $ (141,870 ) $ (6,291 ) $ (23,123 ) Unrealized gains on trading securities - quarter ended 06-30-19 $ 0 (150,000 ) $ (150,000 ) Balance 06-30-19 $ 3,463,526 $ 419,352 $ 0 $ 0 $ 0 $ 0 $ 2,993,709 $ 50,465 $ 525,000 $ 525,000 Investments made during quarter ended 09-30-19 $ 186,263 $ 186,263 Quarter 09-30-19 equity method Income (Loss) $ 122,863 $ 262,789 $ (94,987 ) $ (44,939 ) Sale of trading securities during quarter ended 09-30-19 $ (41,667 ) $ (41,667 ) Unrealized gains on trading securities - quarter ended 09-30-19 $ 0 (362,625 ) ($ 362,625 ) Balance 09-30-19 $ 3,772,652 $ 682,141 $ 0 $ 0 $ 0 $ 0 $ 2,898,722 $ 191,789 $ 120,708 $ 120,708 Investments made during quarter ended 12-31-19 $ 392,226 $ 262,414 $ 129,812 Quarter 12-31-19 equity method Income (Loss) $ (178,164 ) ($ (75,220 ) $ (23,865 ) $ (79,079 ) Reversal of Equity method Loss for 2019 $ 272,285 $ 125,143 $ 147,142 Impairment of investment in 2019 $ (3,175,420 ) $ (869,335 ) $ (2,306,085 ) $ 0 Loss on disposition of investment $ (389,664 ) (389,664 ) Sale of trading securities during quarter ended 12-31-19 $ 0 $ (17,760 ) $ (17,760 ) Unrealized gains on trading securities - quarter ended 12-31-19 $ 0 (75,545 ) $ (75,545 ) Balance 12-31-19 $ 693,915 $ (0 ) $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 27,403 $ 27,403
Schedule of Debts Amounts Related to Joint Venture Investments	Loan Payable Global Natural General TOTAL Hemp Bougainville Gate C Plant Robert L Operating JV Debt Group Benihemp MoneyTrac Ventues, Inc. Research Inc. Extract Hymers III Vivabuds Expense Beginning balance 12-31-16 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Quarter 03-31-17 loan borrowings 1,500,000 1,500,000 Quarter 06-30-17 loan activity Quarter 09-30-17 loan borrowings 725,000 725,000 Quarter 12-31-17 loan repayments (330,445 ) (330,445 ) General operational expense 172,856 172,856 Balances as of 12/31/17 (a) 2,067,411 0 0 0 394,555 1,500,000 0 0 0 172,856 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 0 0 0 Quarter 03-31-19 loan borrowings 649,575 649,575 Quarter 03-31-19 debt conversion to equity (407,192 ) (407,192 ) Balance 03-31-19 © 1,664,793 1,270,238 0 0 394,555 0 0 0 0 0 Quarter 03-31-19 loan borrowings 3,836,220 $ 161,220 $ 2,000,000 $ 0 $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,572,971 ) $ (161,220 ) $ (349,650 ) $ (1,062,101 ) Balance 06-30-19 (d) 3,928,042 1,270,238 0 0 394,555 0 1,650,350 0 0 612,899 Quarter 09-30-19 loan borrowings 582,000 $ 582,000 Quarter 09-30-19 debt conversion to equity (187,615 ) $ (187,615 ) Balance 09-30-19 (e) 4,322,427 1,270,238 0 0 394,555 0 1,650,350 0 0 1,007,284 Quarter 12-31-19 loan borrowings 2,989,378 $ 262,414 $ 596,784 $ 4,221 $ 2,125,959 Impairment of investment in 2019 (4,083,349 ) $ (1,532,652 ) $ (394,555 ) $ (2,156,142 ) Loss on settlement of debt in 2019 50,093 $ 50,093 Adjustment to reclassify amount to accrued liabilities (85,000 ) $ (85,000 ) Balance 12-31-19 (f) $ 3,193,548 $ (0 ) $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 4,221 $ 0 $ 3,133,243 12-31-19 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (f) Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV 0 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 3,193,548 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Longterm debt 0 0 0 0 0 172,856 Total Debt balance 3,193,548 4,322,427 3,928,042 1,664,793 1,422,410 2,067,411

Convertible Note Payable (Table

Convertible Note Payable (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Convertible Note Payable Tables Abstract
Schedule of Convertible Notes Payable	Convertible notes payable are comprised of the following: 2019 2018 Convertible note payable – John Fife – last due October 27, 2018 $ — $ 150,959 Convertible note payable – Power Up Lending Group $ 294.000 $ 0 Convertible note payable – Crown Bridge Partners $ 110,000 $ 0 Convertible note payable – Odyssey Funding LLC $ 250,000 $ 0 Convertible note payable – Paladin Advisors LLC $ 75,000 $ 0 Convertible note payable- GS Capital Partners LLC $ 173,000 $ 0 Convertible note payable – Natural Plant Extract $ 56,085 $ 0 Convertible note payable – Robert Hymers III $ 96,553 $ 0 Convertible notes payable-St George-due Dec 31,2019 $ 2,947,890 $ 1,877,889 Total $ 4,002,528 $ 2,028,848 Less debt discounts $ (808,980 ) $ (896,180 ) Net $ 3,193,548 $ 1,132,668 Less current portion $ (3,198,548 ) $ (1,132,668 ) Long term portion $ — $ —

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Stockholders Deficit Tables Abstract
Summarizes the Stock Option Activity	The following table summarizes the stock option activity for the years ended December 31, 2019 and 2018: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2017 16,666,667 $ 0.30 7.76 $ 15,400,000 Granted - Forfeitures or expirations - Outstanding at December 31, 2018 16,666,667 $ 0.30 6.76 $ 15,296,667 Granted - Forfeitures or expirations (16,666,667) 0.30 Outstanding at December 31, 2019 0 (1) $ - - - Exercisable at December 31, 2019 0 (1) $ - - $ -
Schedule of Options by Excerise Price Range	The following table presents information related to stock options at December 31, 2019 (1) Options Outstanding(1) Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ - - - -
Summarizes the Stock Warrant Activity	The following table summarizes the stock warrant activity for the two years ended December 31, 2019: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2017 186,550 $ 2.40 $ 1,873,492 Granted 1,827,564 2.34 Forfeitures or expirations (166,667 ) $ 1.50- Outstanding at December 31, 2018 1,847,447 Granted 2,370,298 1.98 Exercised (192,521 ) 1.78 Forfeitures or expirations (14,113) 1.80 Outstanding at December 31, 2019 4,011,111 $ 2.15 3.60 $ - Exercisable at December 31, 2019 4,011,111 $ 2.15 3.60 $ -
Schedule of Warrants by Excerise Price Range	The following table presents information related to warrants at December 31, 2019: Warrants Outstanding Warrants Exercisable Exercise Price Number of Warrants Weighted Average Remaining Life In Years Exercisable Number of Warrants $ 0.01 - $1.00 484,187 2.70 484,187 $ 1.01 - $2.00 27,778 2.50 27,778 $ 2.01 - $3.00 3,499,146 3.74 3,499,146

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Derivative Liabilities Tables Abstract
Summary of Changes in Fair Value of Derivative Liabilities	The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the year ended December 31, 2019: Debt Derivative Balance, December 31, 2018 $ 2,256,631 Increase resulting from initial issuances of additional convertible notes payable 2,895,717 Decreases resulting from conversion or payoff of convertible notes payable (1,582,847 ) Mark-to-market at December 31, 2019 2,123,570 Balance, December 31, 2019 $ 5,693,071 Net change in fair value included in earnings related to derivative liabilities during the year ended December 31, 2019 $ 2,123,570

Commitments And Contingencies (

Commitments And Contingencies (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments And Contingencies
Schedule of Future Minimum Lease Payments	Future minimum lease payments under these three agreements are as follows: Year Ending December 31, 2019 Marijuana Company of America Lease Schedule for ASC 842 12/31/19 Escondido Total 2020 15,942 - 15,942 2021 8,089 - 8,089 2022 - - 2023 - 2024 2025 & thereafter - Total future undiscounted lease payments 24,031 - 24,031 Less: Interest (1,812) - (1,812) Present value of lease liabilities 22,219 - 22,219 Maturity of Lease Liabilities at December 31, 2019 2020 $ 15,942 2021 8,089 2021 and thereafter - - Total future undiscounted lease payments 24,031 Less: Interest (1,812) Present value of lease liabilities $ 22,219

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Income Taxes Tables Abstract
Schedule of Deferred Tax Asset	The Company’s deferred taxes as of December 31, 2019 and 2018 consist of the following: 2019 2018 Non-Current deferred tax asset: Net operating loss carry-forwards $ 74,243,036 $ 53,983,895 Valuation allowance (74,243,036 ) (53,983,895 ) Net non-current deferred tax asset $ — $ —

Summary Of Significant Accoun_4

Summary Of Significant Accounting Policies (Details) - shares		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		248,066,664	248,066,664
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	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]	0	0
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	110,846,817
[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 options.

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 21,498	$ 20,347
Less accumulated depreciation	13,986	7,917
Property and equipment, net	7,512	12,430
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	16,358	15,207
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,140	$ 5,140

Investments (Schedule Of Invest

Investments (Schedule Of Investment Roll Forward) (Details) - USD ($)	3 Months Ended																	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Summary of Investment Holdings [Line Items]
Equity method Loss																		$ (13,842)	$ (90,859)
Impairment of Investment																		286,127
Unrealized gains on trading securities																		(677,584)	560,000
Loss on disposition of investment																		(389,664)
Investments [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	$ 3,772,652							$ 477,576	$ 408,077				$ 695,477				$ 0	408,077	695,477	$ 0
Investments made	392,226	$ 186,263						3,157,234	129,040										986,654	3,049,275
Equity method Loss	(178,164)	122,863						(171,284)	(59,541)	$ (31,721)	$ (10,422)	$ (11,043)	(37,673)	$ 313,702	$ (375,000)	$ 0	0
Reversal of Equity method Loss	272,285
Impairment of Investment	(3,175,420)																		933,195	2,292,500
Moneytrac investment reclassified to Short-Term investments																			(250,000)
Unrealized gains on trading securities	0	0						0											0
Sale of trading securities	0
Loss on disposition of investment	(389,664)
Investment, Ending balance	693,915	3,772,652	$ 3,772,652	$ 3,772,652	$ 3,772,652	$ 3,772,652	$ 3,772,652	3,463,526	477,576	408,077				695,477				693,915	408,077	695,477
Investments [Member] | Global Hemp Group [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	682,141							477,576	408,077				10,775				0	408,077	10,775	0
Investments made	262,414							83,646	129,040										986,654	10,775
Equity method Loss	(75,220)				262,789			(141,870)	(59,541)	(31,721)
Impairment of Investment	(869,335)																		557,631	0
Investment, Ending balance	0	682,141	682,141	682,141	682,141	682,141	682,141	419,352	477,576	408,077				10,775				0	408,077	10,775
Investments [Member] | Benihemp [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance									0				100,000				0	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									0				250,000				0	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									0				334,702				0	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
Investments [Member] | Natural Plant Extract [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	2,898,722							0
Investments made								3,000,000
Equity method Loss	(23,865)					(94,987)		(6,291)
Reversal of Equity method Loss	125,143
Impairment of Investment	(2,306,085)
Investment, Ending balance	693,915	2,898,722	2,898,722	2,898,722	2,898,722	2,898,722	2,898,722	2,993,709	0									693,915
Investments [Member] | Vivabuds [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	191,789							0
Investments made	129,812						186,263	73,588
Equity method Loss	(79,079)						(44,939)	(23,123)
Reversal of Equity method Loss	147,142
Impairment of Investment	0
Loss on disposition of investment	(389,664)
Investment, Ending balance	0	191,789	191,789	191,789	191,789	191,789	191,789	50,465	0									0
Short Term Investments [Member] | Total Short Term Investment [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	120,708							675,000	810,000									810,000
Moneytrac investment reclassified to Short-Term investments																			250,000
Unrealized gains on trading securities	(75,545)		(362,625)					(150,000)	(135,000)										560,000
Sale of trading securities	(17,760)		(41,667)
Investment, Ending balance	27,403	120,708	120,708	120,708	120,708	120,708	120,708	525,000	675,000	810,000								27,403	810,000
Short Term Investments [Member] | Money Trac [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	120,708							675,000	810,000									810,000
Moneytrac investment reclassified to Short-Term investments																			250,000
Unrealized gains on trading securities	(75,545)			(362,625)				(150,000)	(135,000)										560,000
Sale of trading securities	(17,760)			(41,667)
Investment, Ending balance	$ 27,403	$ 120,708	$ 120,708	$ 120,708	$ 120,708	$ 120,708	$ 120,708	$ 525,000	$ 675,000	$ 810,000								$ 27,403	$ 810,000

Investments (Schedule of Debts

Investments (Schedule of Debts Amounts Related to Joint Venture Investments) (Details) - USD ($)	3 Months Ended												9 Months Ended	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Impairment of investment														$ 720,921	$ 933,195
Loss on settlement of debt														(3,770,974)	1,594,933
Debt obligation of JV						$ 289,742									289,742
Convertible NP, net of discount	3,193,548					1,132,668								3,193,548	1,132,668
Loans Payable [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	4,322,427			$ 1,664,793	$ 1,422,410				$ 2,067,411			$ 0	$ 1,422,410	1,422,410	2,067,411	$ 0
Loan borrowings	2,985,157	$ 582,000		3,836,220	649,575	580,425			376,472		$ 725,000	1,500,000
Impairment of investment	(4,083,349)
Loss on settlement of debt	50,093
Loan activity							$ 0
loan repayments								$ 101,898		$ 330,445
General operational expense																172,856
Cancellation of JV debt obligation								(1,500,000)
Debt conversion to equity		187,615		1,572,971	407,192
Loan payable, Ending balance	3,274,327	4,322,427	$ 4,322,427	3,928,042	1,664,793	1,422,410				2,067,411			4,322,427	3,274,327	1,422,410	2,067,411
Debt obligation of JV	141,085	1,633,872	1,633,872	1,778,872	128,522	289,742				1,500,000			1,633,872	141,085	289,742	1,500,000
Convertible NP, net of discount	3,133,242	2,688,555	2,688,555	2,149,170	1,536,271	1,132,668				394,555			2,688,555	3,133,242	1,132,668	394,555
Longterm debt	0	0	0	0	0	0				172,856			0	0	0	172,856
Loans Payable [Member] | Bougainville Ventures, Inc. [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	394,555								394,555						394,555
Loan borrowings											$ 725,000
Impairment of investment	(394,555)
loan repayments										330,445
Loan payable, Ending balance	0	394,555	394,555							394,555			394,555	0		394,555
Loans Payable [Member] | Gate C Research Inc. [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance												0				0
Loan borrowings												1,500,000
Cancellation of JV debt obligation								(1,500,000)
Loans Payable [Member] | General Operating Expense [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	1,007,284			0					172,856			$ 0			172,856	0
Loan borrowings	2,125,959		582,000	1,675,000
loan repayments								$ 101,898	70,958
General operational expense																172,856
Debt conversion to equity			187,615	1,062,101
Loan payable, Ending balance	3,133,243	1,007,284	1,007,284	612,899	0					172,856			1,007,284	3,133,243		172,856
Loans Payable [Member] | Global Hemp Group [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	1,270,238			1,270,238	1,027,855				0				1,027,855	1,027,855	0
Loan borrowings	262,414			161,220	649,575	580,425			$ 447,430
Impairment of investment	(1,532,652)
Debt conversion to equity				161,220	407,192
Loan payable, Ending balance	0	1,270,238	1,270,238	1,270,238	1,270,238	$ 1,027,855				$ 0			1,270,238	0	$ 1,027,855	$ 0
Loans Payable [Member] | Natural Plant Extract [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	1,650,350			0
Loan borrowings	596,784			2,000,000
Impairment of investment	(2,156,142)
Loss on settlement of debt	50,093
Debt conversion to equity				349,650
Loan payable, Ending balance	$ 141,085	$ 1,650,350	$ 1,650,350	$ 1,650,350	$ 0								$ 1,650,350	$ 141,085

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Short-term Debt [Line Items]
Total	$ 4,002,528	$ 2,028,849
Less debt discounts	(808,980)	(896,180)
Net	3,193,548	1,132,669
Less current portion	3,193,548	1,132,668
Long term portion
Convertible Notes Payable - John Fife - Due October 27, 2018 [Member]
Short-term Debt [Line Items]
Total		150,959
Convertible Notes Payable - Power Up Lending Group [Member]
Short-term Debt [Line Items]
Total	294,000	0
Convertible Notes Payable - Crown Bridge Partners [Member]
Short-term Debt [Line Items]
Total	110,000	0
Convertible Notes Payable - Odyssey Funding LLC [Member]
Short-term Debt [Line Items]
Total	250,000	0
Convertible Notes Payable - Paladin Advisors LLC [Member]
Short-term Debt [Line Items]
Total	75,000	0
Convertible Notes Payable - GS Capital Partners LLC [Member]
Short-term Debt [Line Items]
Total	173,000	0
Convertible Notes Payable - Natural Plant Extract [Member]
Short-term Debt [Line Items]
Total	56,085	0
Convertible Notes Payable - Robert Hymers III [Member]
Short-term Debt [Line Items]
Total	96,553	0
Convertible Notes Payable-St George - due Dec 31,2019 [Member]
Short-term Debt [Line Items]
Total	$ 2,947,890	$ 1,877,889

Stockholders' Deficit (Summariz

Stockholders' Deficit (Summarizes The Stock Option Activity) (Details) - USD ($)		12 Months Ended
		Dec. 31, 2019		Dec. 31, 2018
Shares
Outstanding at Beginning of Period		16,666,667		16,666,667
Granted
Forfeitures or expirations		16,666,667
Outstanding at End of Period		0	[1]	16,666,667
Exercisable at End of Period	[1]	0
Weighted-Average Exercise Price
Outstanding at Beginning of Period		$ 0.30		$ 0.30
Granted
Forfeitures or expirations		0.30
Outstanding at End of Period				0.30
Exercisable at End of Period
Weighted Average Remaining Contractual Term
Outstanding at Beginning of Period				7 years 9 months 4 days
Outstanding at End of Period				6 years 9 months 4 days
Aggregate Intrinsic Value
Outstanding at Beginning of Period		$ 15,296,667		$ 15,400,000
Outstanding at End of Period				15,296,667
Exercisable at End of Period
[1]	On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option.

Stockholders' Deficit (Schedule

Stockholders' Deficit (Schedule Of Options By Excerise Price Range) (Details) - Exercise Price	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Options Outstanding
Exercise Price | $ / shares
Number of Options
Options Exercisable
Weighted Average Remaining Life In Years
Exercisable Number of Options

Stockholders' Deficit (Summar_2

Stockholders' Deficit (Summarizes The Stock Warrant Activity) (Details) - Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Shares
Outstanding at Beginning of Period	1,847,447	186,550
Granted	2,370,298	1,827,564
Exercised	(192,521)
Forfeitures or expirations	14,113	166,667
Outstanding at End of Period	4,011,111	1,847,447
Exercisable at End of Period	4,011,111
Weighted Average Exercise Price
Outstanding at Beginning of Period		$ 2.40
Granted	$ 1.98	2.34
Exercised	1.78
Forfeitures or expirations	1.80	$ 1.50
Outstanding at End of Period	2.15
Exercisable at End of Period	$ 2.15
Weighted Average Remaining Contractual Term
Outstanding at End of Period	3 years 7 months 6 days
Exercisable at End of Period	3 years 7 months 6 days
Aggregate Intrinsic Value
Outstanding at Beginning of Period		$ 1,873,492
Outstanding at End of Period
Exercisable at End of Period

Stockholders' Deficit (Schedu_2

Stockholders' Deficit (Schedule Of Warrants By Excerise Price Range) (Details) - Warrants [Member]	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Exercise Price Per Share $0.01-1.00 [Member]
Warrants Outstanding
Number of Warrants | shares	484,187
Warrants Exercisable
Weighted Average Remaining Life In Years	2 years 8 months 12 days
Exercisable Number of Warrants | shares	484,187
Exercise Price Per Share $0.01-1.00 [Member] | Minimum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 0.01
Exercise Price Per Share $0.01-1.00 [Member] | Maximum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 1
Exercise Price Per Share $1.01-2.00 [Member]
Warrants Outstanding
Number of Warrants | shares	27,778
Warrants Exercisable
Weighted Average Remaining Life In Years	2 years 6 months
Exercisable Number of Warrants | shares	27,778
Exercise Price Per Share $1.01-2.00 [Member] | Minimum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 1.01
Exercise Price Per Share $1.01-2.00 [Member] | Maximum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 2
Exercise Price Per Share $2.01-3.00 [Member]
Warrants Outstanding
Number of Warrants | shares	3,499,146
Warrants Exercisable
Weighted Average Remaining Life In Years	3 years 8 months 26 days
Exercisable Number of Warrants | shares	3,499,146
Exercise Price Per Share $2.01-3.00 [Member] | Minimum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 2.01
Exercise Price Per Share $2.01-3.00 [Member] | Maximum [Member]
Warrants Outstanding
Exercise Price | $ / shares	$ 3

Fair Value Measurement (Details

Fair Value Measurement (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, January 1, 2019	$ 2,256,631
Total (gains) losses
Balance, December 31, 2019	5,693,071
Debt Derivative [Member] | Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, January 1, 2019	2,256,631
Total (gains) losses
Increase resulting from initial issuances of additional convertible notes payable	2,895,717
Decreases resulting from conversion or payoff of convertible notes payable	(1,582,847)
Mark-to-market at December 31, 2019:	2,123,570
Balance, December 31, 2019	5,693,071
Net change in fair value included in earnings related to derivative liabilities during the nine months ended September 30, 2019	$ 2,123,570

Commitments And Contingencies_2

Commitments And Contingencies (Details)	Dec. 31, 2019USD ($)
Year Ending December 31,
2020	$ 15,942
2021	8,089
2022
2023
2024
2025 & thereafter
Total future undiscounted lease payments	24,031
Less: Interest	1,812
Present value of lease liabilities	22,219
Office Space In Escondido [Member]
Year Ending December 31,
2020	15,942
2021	8,089
2022
2023
2024
2025 & thereafter
Total future undiscounted lease payments	24,031
Less: Interest	1,812
Present value of lease liabilities	$ 22,219

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Non-Current deferred tax asset:
Net operating loss carry-forwards	$ 74,243,036	$ 53,983,895
Valuation allowance	74,243,036	53,983,895
Net non-current deferred tax asset

Summary Of Significant Accoun_5

Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2009	Dec. 31, 2019		Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts		$ 0		$ 0
Stock options		0	[1]	16,666,667	16,666,667
Vested shares outstanding		0		0
Advertising cost		$ 540,474		$ 569,832
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.
[1]	On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option.

Investments (Narrative) (Detail

Investments (Narrative) (Details) - USD ($)	May 01, 2019	May 30, 2018	May 08, 2018	Jan. 10, 2018	Sep. 05, 2017	Jun. 16, 2017	Mar. 13, 2017	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2019	Dec. 31, 2017
Summary of Investment Holdings [Line Items]
Short-term investments								$ 27,403	$ 810,000
Investment interest								4,682,247	6,828,939
Impairment of Investment								286,127
Debt obligations of Joint venture									289,742
Loan Agreement With Convenient Hemp Mart, LLC ("Benihemp") [Member]
Summary of Investment Holdings [Line Items]
Investment description	On May 1, 2019, the Company and Conveniant agreed to cancel the Company’s 25% interest in Conveniant. Conveniant issued to the Company a credit memo equal to the Company’s $100,000 investment					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.
Investment, value						$ 50,000
Short-term investments	$ 100,000									$ 41,000
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											150,000,000
Investment, value											$ 250,000
Percentage of investment ownership											15.00%
Short-term investments								$ 27,403
Joint Venture Agreement With Global Hemp Group, Inc. [Member] | Global Hemp Group, Inc - A Company Related By Charles Larsen, Beneficial Owner Of More Than 10% Of Company Common Stock And A Former Director Of The Company [Member]
Summary of Investment Holdings [Line Items]
Related party description								We currently have one ongoing joint venture with Global Hemp Group, Inc., a Canadian corporation – the Scio, Oregon Joint Venture. As of September 30, 2019, we withdrew and fully impaired the Joint Venture with Global Hemp Group referred to as the “New Brunswick” joint venture, because the research project failed to finalize the research studies and render any tangible revenue to us. The decision to impair this joint venture did not have a material impact on our reported operations, revenues or gross profits for the fiscal year ended December 31, 2019. This joint venture was a related party transaction in that Global Hemp Group’s director and CEO, Charles Larsen, is an owner of our common stock, and a former director of the Company. Further, our former President and Chief Executive Officer Donald Steinberg is a shareholder in Global Hemp Group. What follows are summaries of both Global Hemp Group Joint Ventures in 2019.
Joint Venture Agreement With Global Hemp Group, Inc. - New Brunswick Canada [Member]
Summary of Investment Holdings [Line Items]
Investment description				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) in 2018, 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. Our New Brunswick joint venture with Global Hemp Group, Inc. is a related party transaction insofar as its director, Charles Larsen, is a former director of the Company.	On September 5, 2017, we announced our agreement to participate in a joint venture with Global Hemp Group Inc., a Canadian corporation, 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, scheduled to begin in 2018. 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.
Investment interest								$ 0	$ 10,775
Impairment of Investment								0
Joint Venture Agreement With Global Hemp Group JV - Scio Oregon [Member] | Global Hemp Group, Inc - A Company Related By Charles Larsen, Beneficial Owner Of More Than 10% Of Company Common Stock And A Former Director Of The Company [Member]
Summary of Investment Holdings [Line Items]
Investment description		On May 30, 2018, the joint venture purchased TTO’s 15% interest in the joint venture for $30,000. The Company and Global Hemp Group, Inc. now have an equal 50-50 interest in the joint venture. The joint venture agreement 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. The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. The joint venture partners prepared processing samples ranging in size from 100 to 2,000 lbs. for sample offers to extraction companies. The biomass is being processed into CBD crude oil with the option to refine it further into isolate, or full spectrum oil, in order to increase its value on the market. Our joint venture with Global Hemp Group regarding the Scio Oregon project is a related party transaction insofar as its director, Charles Larsen, is a former director of the Company.	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.
Impairment of Investment								0
Total committed amount to raise for joint ventures		$ 600,000
Debt obligations of Joint venture								$ 262,414

Investments (Narrative) (Deta_2

Investments (Narrative) (Details1) - USD ($)	Mar. 19, 2018	Nov. 28, 2017	Nov. 09, 2017	Nov. 06, 2017	Mar. 17, 2017	Mar. 16, 2017	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Summary of Investment Holdings [Line Items]
Impairment of Investment									$ 286,127
Equity method Loss									(13,842)	(90,859)
Debt obligation of Joint venture liability										289,742
Gain on settlement of debt obligation									$ (3,770,974)	94,933
Joint Venture Agreement With Bougainville Ventures, Inc. [Member]
Summary of Investment Holdings [Line Items]
Investment description				On November 6, 2017, the Company and Bougainville amended the joint venture agreement to reduce the amount of the Company's commitment from $1,000,000 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 (i) jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville's high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a 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.
Total committed amount to raise for joint ventures				$ 800,000		$ 1,000,000
Cash payment for investments											$ 1,188,500
Percentage of investment ownership											49.50%
Impairment of Investment										285,986	$ 792,500
Equity method Loss							$ (11,043)	$ (37,673)
Joint Venture Agreement With Bougainville Ventures, Inc. [Member] | Restricted Stock [Member]
Summary of Investment Holdings [Line Items]
Common stock issued in connection with joint venture, shares			15,000,000
Joint Venture Agreement With GateC Research, Inc [Member]
Summary of Investment Holdings [Line Items]
Investment description	On March 19, 2018, the Company and GateC rescinded the Agreement and concurrently released each other from any all any and all losses, claims, debts, liabilities, demands, obligations, promises, acts, omissions, agreements, costs and expenses, damages, injuries, suits, actions and causes of action, of whatever kind or nature, whether known or unknown, suspected or unsuspected, contingent or fixed, that they may have against each other and their Affiliates, arising out of the Agreement.	On or about November 28, 2017, GateC and the Registrant orally agreed to suspend the Company’s funding commitment, pending the finalization of California State regulations governing the growth, cultivation and distribution of cannabis, which were expected to be completed in 2018.			On March 17, 2017, the Company and GateC Research, Inc. (“GateC”) entered into a Joint Venture Agreement (“Agreement”) whereby the Company committed to raise up to one and one-half million dollars ($1,500,000) over a six-month period, with a minimum commitment of five hundred thousand dollars ($500,000) within a three (3) month period; and, information establishing brands and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies, including but not limited to its affiliate marketing program, directly tailored to the cannabis industry.
Total committed amount to raise for joint ventures					$ 1,500,000
Impairment of Investment											1,500,000
Minimum committed amount to raise for joint ventures					$ 500,000
Debt obligation of Joint venture liability											$ 1,500,000
Gain on settlement of debt obligation										$ 1,500,000

Convertible Notes Payable (Narr

Convertible Notes Payable (Narrative) (Details) - USD ($)	Dec. 19, 2019	Oct. 30, 2019	Oct. 23, 2019	Sep. 12, 2019	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Short-term Debt [Line Items]
Amortization of debt discount						$ 2,906,843
Debt discount					$ 716,648	716,648	896,180
Convertible notes payable					4,002,528	$ 4,002,528	$ 2,028,849
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Common stock issued in settlement of convertible notes payable and accrued interest, shares						9,251,217	2,465,463
Amortization of debt discount						$ 2,906,843	$ 732,463
Four Convertible Promissory Notes From July 01 Through September 12, 2019 - Power Up Lending [Member]
Short-term Debt [Line Items]
Convertible promissory note face value				$ 294,000
Convertible promissory note interest rate				10.00%
Convertible promissory note due date description				The promissory notes are due one year from the respective issuance date
Convertible promissory note original issue discount				$ 12,000
Convertible promissory note conversion terms				The notes are convertible at any time at a conversion rate equal to 61% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note.
Debt discount				$ 169,202
Convertible notes payable					294,000	294,000
Accrued interest					12,514	12,514
Convertible Promissory Notes From October 01 Through December 31, 2019 - Crown Bridge Partners [Member]
Short-term Debt [Line Items]
Convertible promissory note face value					$ 225,000	$ 225,000
Convertible promissory note interest rate					10.00%	10.00%
Convertible promissory note due date description					The promissory notes are due one year from the respective issuance date
Convertible promissory note original issue discount					$ 22,500	$ 22,500
Convertible promissory note conversion terms					The notes are convertible at any time at a conversion rate equal to 60% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note.
Debt discount					$ 88,674	88,674
Convertible promissory note payment terms					The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note.
Convertible notes payable					$ 110,000	110,000
Accrued interest					2,138	2,138
Convertible Promissory Notes - October 30, 2019, Odyssey Funding LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value		$ 250,000
Convertible promissory note interest rate		12.00%
Convertible promissory note due date description		The promissory notes are due one year from the respective issuance date
Convertible promissory note original issue discount		$ 12,500
Convertible promissory note conversion terms		The notes are convertible at any time at a conversion rate equal to 55% the average of the two lowest trading prices of the Common Stock as reported on the National Quotations Bureau OTC market exchange which the Company's shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company or its transfer agent after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price). If the shares have not been delivered within 3 business days, the Notice of Conversion may be rescinded. Such conversion shall be effectuated by the Company delivering the shares of Common Stock to the Holder within 3 business days of receipt by the Company of the Notice of Conversion.
Debt discount		$ 207,650
Convertible promissory note payment terms		In the event the Company experiences a DTC "Chill" on its shares, the conversion price shall be decreased to 45% instead of 55% while that "Chill" is in effect. In no event shall the Holder be allowed to effect a conversion if such conversion, along with all other shares of Company Common Stock beneficially owned by the Holder and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company (which may be increased up to 9.9% upon 60 days' prior written notice by the Investor)
Convertible notes payable					250,000	250,000
Accrued interest					5,096	5,096
Convertible Promissory Notes - October 23, 2019, Paladin Advisors LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value			$ 75,000
Convertible promissory note interest rate			8.00%
Convertible promissory note due date description			The promissory notes is due six months from the respective issuance date
Convertible promissory note conversion terms			All payments due hereunder (to the extent not converted into common stock, $0.001 par value per share (the “Common Stock”) in accordance with the terms of this agreement and shall be made in lawful money of the United States of America. All payments shall be made at such address as the Holder shall hereafter give to the Company by written notice made in accordance with the provisions of this Note. Whenever any amount expressed to be due by the terms of this Note is due on any day which is not a business day, the same shall instead be due on the next succeeding day which is a business day and, in the case of any interest payment date which is not the date on which this Note is paid in full, the extension of the due date thereof shall not be taken into account for purposes of determining the amount of interest due on such date. As used in this Note, the term “business day” shall mean any day other than a Saturday, Sunday or a day on which commercial banks in the city of New York, New York are authorized or required by law or executive order to remain closed.
Debt discount			$ 46,721
Convertible promissory note payment terms			For so long as there remains any amount due hereunder, the Holder shall have the option to convert all or any portion of the unpaid principal amount of this Note, plus accrued interest (together with the unpaid principal amount, the “Converted Amount”), into shares of the Company’s common stock. The conversion price (the “Conversion Price”) shall be equal to a forty-five percent (45%) discount to the lowest closing bid of the previous ten (10) day trading period, ending on the business day before a Notice of Conversion is delivered to the Company. The number of shares of Common Stock into which the Converted Amount shall be convertible (the “Conversion Shares”) shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. For the purposes of this Section 4(a), a conversion shall be deemed to occur on the date that the Company receives an executed copy of the Conversion Notice.
Convertible notes payable					75,000	75,000
Accrued interest					0	0
Convertible Promissory Notes - December 19, 2019, GS Capital Partners LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value	$ 173,000
Convertible promissory note interest rate	10.00%
Convertible promissory note due date description	The promissory notes are due one year from the respective issuance date
Convertible promissory note original issue discount	$ 15,000
Debt discount	$ 166,193
Convertible promissory note payment terms	The Holder of this Note is entitled, at its option, at any time after cash payment, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock (the "Common Stock") at a price ("Conversion Price") for each share of Common Stock equal to 62% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTC Marketplace exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company or its transfer agent after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price). If the shares have not been delivered within 3 business days, the Notice of Conversion may be rescinded. Such conversion shall be effectuated by the Company delivering the shares of Common Stock to the Holder within 3 business days of receipt by the Company of the Notice of Conversion. Accrued but unpaid interest shall be subject to conversion. No fractional shares or scrip representing fractions of shares will be issued on conversion, but the number of shares issuable shall be rounded to the nearest whole share. To the extent the Conversion Price of the Company’s Common Stock closes below the par value per share, the Company will take all steps necessary to solicit the consent of the stockholders to reduce the par value to the lowest value possible under law. The Company agrees to honor all conversions submitted pending this increase. In the event the Company experiences a DTC “Chill” on its shares, the Conversion Price shall be decreased to 52% instead of 62% while that “Chill” is in effect. In no event shall the Holder be allowed to effect a conversion if such conversion, along with all other shares of Company Common Stock beneficially owned by the Holder and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company (which may be increased up to 9.9% upon 60 days’ prior written notice by the Investor).
Convertible notes payable					173,000	173,000
Accrued interest					$ 569	$ 569

Convertible Notes Payable (Na_2

Convertible Notes Payable (Narrative) (Details1) - USD ($)	Dec. 31, 2017	Dec. 20, 2017	Nov. 11, 2017	Nov. 01, 2017	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Short-term Debt [Line Items]
Net proceeds from convertible promissory notes						$ 2,802,500	$ 2,541,470
Convertible notes payable						$ 4,002,528	$ 2,028,849
Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive						2,370,298	1,827,564
Secured Convertible Promissory Notes Dated November 01, 2017 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value				$ 601,420
Convertible promissory note interest rate				10.00%
Convertible promissory note interest rate description				The promissory note bears interest at 10% compounded daily	This note was in default, but the lender has not enforced the default interest rate.
Convertible promissory note due date				Sep. 10, 2018
Convertible promissory note original issue discount				$ 59,220
Net proceeds from convertible promissory notes			$ 542,200
Convertible notes payable					$ 417,890
Accrued interest					$ 38,378
Convertible promissory note conversion terms				The promissory notes are convertible, at any time at the lender’s option, at $0.04. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms				The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible promissory note face value		$ 1,655,000
Convertible promissory note interest rate		10.00%
Convertible promissory note interest rate description		The promissory note bears interest at 10% compounded daily
Convertible promissory note due date		Oct. 27, 2018
Convertible promissory note original issue discount		$ 155,000
Net proceeds from convertible promissory notes	$ 300,000						$ 1,200,000
Legal, accounting and other transaction costs with respect to convertible promissory note		$ 5,000
Convertible promissory note description		The promissory note was funded in nine tranches of $300,000; $200,000; $200,000; $400,000; $75,000; $150,000; $85,000; $120,000 and $70,000, resulting in aggregate net proceeds of $1,500,000.
Convertible promissory note conversion terms		The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms		The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.
Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive		1,100,000
Cashless warrant period		5 years
Exercisable price		$ 2.40

Convertible Notes Payable (Na_3

Convertible Notes Payable (Narrative) (Details2) - USD ($)	Mar. 25, 2019	Mar. 21, 2019	Jan. 29, 2019	Nov. 05, 2018	Aug. 28, 2018	Dec. 31, 2018	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Short-term Debt [Line Items]
Gain (loss) on debt settlement								$ (3,770,974)	$ 94,933
Convertible notes payable						$ 2,028,849		4,002,528	2,028,849
Net proceeds from convertible promissory notes								2,802,500	2,541,470
Debt discount						896,180		$ 716,648	$ 896,180
Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive								2,370,298	1,827,564
Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, shares									1,340,471
Secured Convertible Promissory Notes - St George Investments [Member]
Short-term Debt [Line Items]
Note assigned from St.George				$ 250,000
Secured Convertible Promissory Notes Assigned To John Fife [Member]
Short-term Debt [Line Items]
Note assigned to John Fife				$ 250,000
Secured Convertible Promissory Notes Assigned To John Fife [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, value		$ 150,959
Accrued interest portion of debt converted into common stock		4,963
Derivative liabilities portion of debt converted into common stock		$ 160,454
Shares issued for settlement of debt, shares		394,460
Secured Convertible Promissory Notes - St George Investments [Member]
Short-term Debt [Line Items]
Gain (loss) on debt settlement							$ 21,586
Convertible notes payable							0
Accrued interest							0
Secured Convertible Promissory Notes - St George Investments [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, value							550,000
Accrued interest portion of debt converted into common stock							122,694
Derivative liabilities portion of debt converted into common stock							$ 441,394
Shares issued for settlement of debt, shares							1,710,897
Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member]
Short-term Debt [Line Items]
Gain (loss) on debt settlement							$ 28,138
Convertible notes payable							828,518
Accrued interest							28,138
Convertible promissory note face value					$ 1,128,518
Convertible promissory note overfunding					$ 23,518
Convertible promissory note interest rate					10.00%
Convertible promissory note interest rate description					The promissory note bears interest at 10% compounded daily
Convertible promissory note due date					Jun. 30, 2019
Convertible promissory note original issue discount					$ 100,000
Legal, accounting and other transaction costs with respect to convertible promissory note					$ 5,000
Net proceeds from convertible promissory notes						$ 825,000	198,518
Convertible promissory note conversion terms					The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms					The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.
Gross proceeds from convertible promissory note							218,518
Debt discount					$ 1,114,698
Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive					750,000
Cashless warrant period					5 years
Exercisable price					$ 2.40
Fair value of issued warrants					$ 1,588,493
Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Shares issued for settlement of debt, value							1,000,859
Derivative liabilities portion of debt converted into common stock							$ 840,299
Shares issued for settlement of debt, shares							4,475,543
Secured Convertible Promissory Notes January 29, 2019 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible notes payable							$ 1,406,482
Convertible promissory note face value			$ 2,205,000
Convertible promissory note interest rate			10.00%
Convertible promissory note interest rate description			The promissory note bears interest at 10% compounded daily
Convertible promissory note due date			Dec. 5, 2019
Convertible promissory note original issue discount			$ 200,000
Legal, accounting and other transaction costs with respect to convertible promissory note			$ 5,000
Net proceeds from convertible promissory notes							1,276,482
Convertible promissory note conversion terms			The promissory note is convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms			The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.
Gross proceeds from convertible promissory note							1,406,482
Debt discount			$ 1,118,606
Secured Convertible Promissory Notes January 29, 2019 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive			1,500,000
Cashless warrant period			5 years
Exercisable price			$ 2.40
Fair value of issued warrants			$ 999,838
Secured Convertible Promissory Notes March 25, 2019 - St George Investments [Member]
Short-term Debt [Line Items]
Convertible notes payable								$ 2,947,890
Accrued interest								$ 314,547
Convertible promissory note face value	$ 580,000
Convertible promissory note interest rate	10.00%
Convertible promissory note interest rate description	The promissory note bears interest at 10% compounded daily
Convertible promissory note due date	Jan. 24, 2020
Convertible promissory note original issue discount	$ 75,000
Legal, accounting and other transaction costs with respect to convertible promissory note	$ 5,000
Net proceeds from convertible promissory notes							500,000
Convertible promissory note conversion terms	The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.
Convertible promissory note payment terms	The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.
Gross proceeds from convertible promissory note							$ 580,000
Debt discount	$ 483,966
Secured Convertible Promissory Notes March 25, 2019 - St George Investments [Member] | Warrants [Member]
Short-term Debt [Line Items]
Warrants issued for debt as an investment incentive	375,000
Cashless warrant period	5 years
Exercisable price	$ 2.40
Fair value of issued warrants	$ 258,701

Convertible Notes Payable (Na_4

Convertible Notes Payable (Narrative) (Details3) - USD ($)	Dec. 23, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 30, 2018
Short-term Debt [Line Items]
Debt discount		$ 716,648	$ 896,180
Convertible notes payable		4,002,528	2,028,849
Gain (loss) on change in fair value of derivative liabilities		(2,123,570)	1,443,249
Amortization of debt discount		2,906,843
Convertible Promissory Notes - December 23, 2019, Robert L. Hymers III [Member]
Short-term Debt [Line Items]
Convertible promissory note face value	$ 96,553
Convertible promissory note interest rate	10.00%
Convertible promissory note due date description	The promissory notes is due six months from the respective issuance date
Convertible promissory note conversion terms	All payments due hereunder (to the extent not converted into common stock, $0.001 par value per share (the “Common Stock”) in accordance with the terms of this agreement and shall be made in lawful money of the United States of America. All payments shall be made at such address as the Holder shall hereafter give to the Company by written notice made in accordance with the provisions of this Note. Whenever any amount expressed to be due by the terms of this Note is due on any day which is not a business day, the same shall instead be due on the next succeeding day which is a business day and, in the case of any interest payment date which is not the date on which this Note is paid in full, the extension of the due date thereof shall not be taken into account for purposes of determining the amount of interest due on such date.
Debt discount	$ 92,332
Convertible promissory note payment terms	For so long as there remains any amount due hereunder, the Holder shall have the option to convert all or any portion of the unpaid principal amount of this Note, plus accrued interest (together with the unpaid principal amount, the “Converted Amount”), into shares of the Company’s common stock. The conversion price (the “Conversion Price”) shall be equal to a fifty percent (50%) discount to the lowest closing bid of the previous fifteen (15) day trading period, ending on the business day before a Notice of Conversion is delivered to the Company. The number of shares of Common Stock into which the Converted Amount shall be convertible (the “Conversion Shares”) shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. A conversion shall be deemed to occur on the date that the Company receives an executed copy of the Conversion Notice.
Convertible notes payable		96,553
Accrued interest		212
Convertible Promissory Notes [Member]
Short-term Debt [Line Items]
Gain (loss) on change in fair value of derivative liabilities		(1,406,570)	1,443,249
Convertible Promissory Notes [Member] | Interest Expense [Member]
Short-term Debt [Line Items]
Amortization of debt discount		$ 2,906,843		$ 1,146,549
Debt Derivative [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives			$ 2,256,631
Fair value of assumption model			Binomial Option Pricing Model
Dividend yield			0.00%
Estimated fair value of common stock			$ 0.0203
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 18 days

Stockholders' Deficit (Narrativ

Stockholders' Deficit (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Common stock issued to settle amounts previously accrued, value	$ 193,800
Shares issued for services, value	193,800	$ 718,100
Common stock issued in settlement of convertible notes payable and accrued interest, value	5,424,736	12,353,168
Proceeds from common stock subscriptions		90,000
Stock based compensation expenses	$ 3,222,092
Warrants [Member]
Common stock issued in exchange for exercise of warrants on a cashless basis, shares	1,653,175	122,046,796
Intrinsic value descriptions	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 $0.07 as of December 31, 2019	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 $1.22 as of December 31, 2018
Warrants or stock unit granted during the period	2,370,298	1,827,564
Options [Member]
Intrinsic value descriptions	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 as of December 31, 2019	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 $1.22 as of December 31, 2018
Stock based compensation expenses	$ 0	$ 450,000
Convertible Notes Payable [Member]
Common stock issued in settlement of convertible notes payable and accrued interest, shares	9,251,217	2,465,463
Convertible Notes Payable [Member] | Warrants [Member]
Warrants or stock unit granted during the period	2,370,298
Warrants expiration period	5 years
Convertible Notes Payable [Member] | Warrants [Member] | Minimum [Member]
Exercisable price	$ 0.26
Convertible Notes Payable [Member] | Warrants [Member] | Maximum [Member]
Exercisable price	$ 2.40
Common Stock [Member]
Common stock issued to settle amounts previously accrued, share	141,669
Common stock issued to settle amounts previously accrued, value	$ 142
Shares issued for services, shares	18,510,381	516,680
Shares issued for services, value	$ 18,510	$ 517
Common stock issued in settlement of convertible notes payable and accrued interest, shares	9,251,217	2,465,463
Common stock issued in settlement of convertible notes payable and accrued interest, value	$ 9,251	$ 2,465
Issuance of warrants and BCF with convertible debt, shares	1,000,000
Shares issued for settlement of debt, shares		1,340,471
Common stock issued in exchange for exercise of warrants on a cashless basis, shares	1,653,175	2,034,112
Sale of common stock, shares	222,221	311,561
Sale of common stock, value	$ 90,000
Proceeds from common stock subscriptions
Common Stock [Member] | Convertible Notes Payable [Member]
Common stock issued in settlement of convertible notes payable and accrued interest, shares	9,251,217	147,927,794
Common stock issued in settlement of convertible notes payable and accrued interest, value	$ 5,424,736	$ 5,466,333
Common Stock [Member] | BCF With Convertible Debt [Member]
Issuance of warrants and BCF with convertible debt, shares	1,000,000
Issuance of warrants and BCF with convertible debt, value	$ 856,717
Common Stock [Member] | Notes Payable [Member] | Related Party [Member]
Shares issued for settlement of debt, shares	1,220,856	80,428,246
Shares issued for settlement of debt, value	$ 1,531,938	$ 804,279
Common Stock [Member] | Services [Member]
Shares issued for services, shares	18,510,381	31,000,794
Shares issued for services, value	$ 3,293,688	$ 718,099
Common Stock [Member] | Settled Amounts Previously Accrued [Member]
Common stock issued to settle amounts previously accrued, share	141,669
Common stock issued to settle amounts previously accrued, value	$ 193,800
Common Stock [Member] | Settlement Of Legal Case[Member]
Shares issued for settlement of debt, shares	2,082,398	57,676,810
Shares issued for settlement of debt, value	$ 541,424	$ 1,701,466
Common Stock [Member] | Settlement For Investment In Joint Venture [Member]
Shares issued for settlement of debt, shares	2,222,047
Shares issued for settlement of debt, value	$ 1,219,040
Common Stock For Net Proceeds[Member]
Sale of common stock, shares		18,693,636
Sale of common stock, value		$ 152,000
Proceeds from common stock subscriptions		$ 90,000
Preferred Class A [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.
Common stock issued to settle amounts previously accrued, share
Common stock issued to settle amounts previously accrued, value
Shares issued for services, shares
Shares issued for services, value
Common stock issued in settlement of convertible notes payable and accrued interest, shares
Common stock issued in settlement of convertible notes payable and accrued interest, value
Issuance of warrants and BCF with convertible debt, shares
Shares issued for settlement of debt, shares
Common stock issued in exchange for exercise of warrants on a cashless basis, shares
Sale of common stock, shares
Proceeds from common stock subscriptions

Fair Value Measurement (Narrati

Fair Value Measurement (Narrative) (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Level 3 Financial Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Combined derivative and warrant liability	$ 5,222,186	$ 2,256,631

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Accrued compensation	$ 4,875	$ 454,316
Officers And Executives [Member]
Related Party Transaction [Line Items]
Accrued compensation	$ 4,875	$ 454,316

Commitments And Contingencies_3

Commitments And Contingencies (Narrative) (Details) - USD ($)	May 07, 2020	Mar. 02, 2020	Feb. 28, 2020	Feb. 03, 2020	Sep. 20, 2018	Aug. 10, 2018	Jul. 01, 2019	Jun. 30, 2021
Joint Venture Agreement With Bougainville Ventures, Inc. [Member]
Plaintiff name						Bougainville Ventures, Inc
Litigation description					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. Trial is set for January 26-28, 2021.	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.
Subsequent Event [Member] | Settlement Agreement With Caren Glasser [Member]
Plaintiff name		Caren Glasser
Litigation description		On March 2, 2020, Caren Glasser filed a request for arbitration against the Company alleging non-payment for past due compensation. The case was filed in the in the American Arbitration Association under Case no. 01-20-0000-6290.
Actions taken by defendant	The Company and Ms. Glasser agreed to settle her dispute on May 7, 2020. The settlement agreement obligates the Company to pay Ms. Glasser $24,000 thirty days of Ms. Glasser’s review and execution, consistent with the Older Workers Benefit Protection Act (29 U.S.C. § 626(f).
Employment Contracts [Member] | Jesus Quintero, Our CEO And CFO [Member] | Subsequent Event [Member]
Employment contracts description			On February 28, 2020, the Company entered into executive contracts with its directors Edward Manolos and Themistocles Psomiadis . The agreements are for a term lasting from the effective date until the earlier of the date of the next annual or special stockholders meeting called for the purposes of electing directors, and the earliest of the following to occur: (a) the death of the Director; (b) the termination of the Director from his membership on the Board by the mutual agreement of the Company and the Director; (c) the removal of the Director from the Board by the majority stockholders of the Company; and (d) the resignation by the Director from the Board. Mr. Psomiadis and Mr. Manolos’s 2020 contracts provide for payments of $5,000 quarterly	On February 3, 2020, we entered into an executive employment agreement with Jesus Quintero, our CEO and CFO providing for gross salary of $15,000 monthly, consisting of $12,000 in cash and $3,000 worth of our common stock valued on the closing price of our common stock on the last trading day of each month.
Lease Agreements For Office Space [Member]
Operating lease terms							The Company entered into a lease extension agreement, whereby the Company leased for office space in Escondido, California, commencing June 30, 2020 and expiring on June 30, 2021 at a base monthly lease rate of $1,308.88 per month through June 30, 2020, and $1,348.14 to June 30, 2021.
Lease expiration date							Jun. 30, 2021
Monthly rent							$ 1,309
Lease Agreements For Office Space [Member] | Subsequent Event [Member]
Monthly rent								$ 1,348

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Income Taxes Narrative
Net operating loss carryforward	$ 74,243,036
Net operating loss carryforward limitations on use	It is expiring in the year 2038.

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - Subsequent Event [Member]	Feb. 03, 2020USD ($)
The Original Material Definitive Agreement With Natural Plant Extract Of California, Inc[Member]
Subsequent Event [Line Items]
Agreement description	Pursuant to the original material definitive agreement, we agreed to acquire twenty percent (equal to 200,000) of NPE’s authorized shares in exchange for our payment of $2,000,000 and $1,000,000 worth of our restricted common stock. We agreed to form a joint venture with NPE incorporated in California under the name “Viva Buds, Inc.” (“Viva Buds”) for the purpose of operating a California licensed cannabis distribution business pursuant to California law legalizing THC psychoactive cannabis for recreational and medicinal use. Our payment obligations were governed by a stock purchase agreement which required us to make the following payments: a. Deposit of $350,000 within 5 days of the execution of the material definitive agreement; b. Deposit of $250,000 payable within 30 days; c. Deposit of $400,000 within 60 days; d. Deposit of $500,000 within 75 days; e. Deposit of $500,000 within 90 days We made our initial payment pursuant to this schedule, but otherwise failed to comply with the payment schedule and we were in breach of contract.
Settlement And Release Of All Claims Agreement With Natural Plant Extract Of California, Inc[Member]
Subsequent Event [Line Items]
Agreement description	On February 3, 2020, the Company and NPE entered into a settlement and release of all claims agreement. In exchange for a complete release of all claims, the Company and NPE (1) agreed to reduce our interest in NPE from 20% to 5%; (2) we agreed to pay NPE a total of $85,000 as follows: $35,000 concurrent with the execution of the Settlement and Release of All Claims Agreement, and $25,000 no later than the 5th calendar day for each of the two months following execution of Settlement and Release of All Claims Agreement; and, (3) to retire the balance of our original valuation obligation from the material definitive agreement, representing a shortfall of $56,085.15, in a convertible promissory note, with terms allowing NPE to convert the note into common stock of MCOA at a 50% discount to the closing price of MCOA’s common stock as of the maturity date.
Settlement agreement amount	$ 75,000
NPE Payment description	On February 3, 2020, we executed a convertible promissory note in the amount of $56,085.15 to NPE. Additionally, as a result of our settlement agreement with NPE, we became liable to pay NPE our 5% portion equal to $25,902 of the regulatory charges to the City of Lynwood and the State of California to transfer the cannabis licenses back to NPE. To date, we have not paid this amount and it is due and owing. As of the date of this filing, there is no pending legal action by NPE against us for these matters.