Marijuana Company of America (MCOA) 10-Q 25 Jun 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	Jun. 25, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Current Fiscal Year End Date	--12-31
Entity File Number	000-27039
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	0001078799
Entity Tax Identification Number	98-1246221
Entity Incorporation, State or Country Code	UT
Entity Address, Address Line One	1340 West Valley Parkway
Entity Address, Address Line Two	Suite 205
Entity Address, City or Town	Escondido
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92029
City Area Code	(888)
Local Phone Number	777-4362
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		469,288,933
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 55,251	$ 211,765
Short-term Investments	13,458	27,403
Accounts receivable, net	12,874	18,317
Inventory	136,388	149,175
Other current assets	45,363	11,034
Total current assets	263,334	417,694
Property and equipment, net	7,038	7,512
Other assets:
Long-term Investments	693,915	693,915
Right-of-use-assets	18,702	22,101
Security deposit	2,500	2,500
Total assets	985,489	1,143,722
Current liabilities:
Accounts payable	722,440	797,789
Accrued compensation	32,375	4,875
Accrued liabilities	465,328	522,258
Debt obligations of Joint Venture	394,848
Notes payable, related parties	40,000	40,000
Convertible notes payable, net of debt discount of $785,204 and $808,980, respectively	3,040,324	3,193,548
Right-of-use liabilities - current portion	10,962	14,361
Warrant liability to be settled		192,115
Contingency Liability		956,251
Subscriptions payable	327,383	330,797
Derivative liability	6,059,349	5,693,071
Total current liabilities	11,093,009	11,745,065
Non-Current Liabilities
Right-of-use liabilities	7,858	7,858
Total liabilities	11,100,867	11,752,923
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 March 31, 2020 and December 31, 2019; Class B preferred stock, $0.001 par value, 5,000,000 shares designated, 0 shares issued and outstanding as of March 31, 2020 and December 31, 2019	10,000	10,000
Common stock, $0.001 par value; 5,000,000,000 shares authorized; 126,702,818 and 77,958,081 shares issued and outstanding as of March 31, 2020 and December 31, 2019, respectively	126,703	77,958
Common stock to be issued, 1,000,000 and 0 shares, respectively	1,000
Additional paid in capital	66,029,435	63,467,054
Accumulated deficit	(76,282,515)	(74,164,213)
Total stockholders' deficit	(10,115,377)	(10,609,201)
Total liabilities and stockholders' deficit	985,489	1,143,722
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 March 31, 2020 and December 31, 2019; Class B preferred stock, $0.001 par value, 5,000,000 shares designated, 0 shares issued and outstanding as of March 31, 2020 and December 31, 2019	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 March 31, 2020 and December 31, 2019; Class B preferred stock, $0.001 par value, 5,000,000 shares designated, 0 shares issued and outstanding as of March 31, 2020 and December 31, 2019
Total stockholders' deficit
Total liabilities and stockholders' deficit

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Convertible note payable, net of debt discount	$ 785,204	$ 808,980
Common stock to be issued	1,000,000	0
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	126,702,818	77,958,081
Common stock, shares outstanding	126,702,818	77,958,081
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	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
REVENUES:
Sales	$ 78,647	$ 113,271
Related party Sales	3,172	1,539
Total Revenues	81,819	114,810
Cost of sales	34,205	39,878
Gross Profit	47,614	74,932
OPERATING EXPENSES:
Depreciation	1,746	1,696
Selling and marketing	126,455	429,012
Payroll and related	101,199	130,000
Stock-based compensation	6,000	100,350
General and administrative	204,371	327,979
Total operating expenses	439,771	989,037
Net loss from operations	(392,157)	(914,105)
OTHER INCOME (EXPENSES):
Interest expense, net	890,151	436,282
Impairment gain on Joint Ventures	268,002
Loss on equity investment	(126,845)	(59,541)
Loss on change in fair value of derivative liabilities	(430,692)	(2,687,449)
Unrealized Loss on trading securities	(13,945)	(135,000)
Gain on settlement of debt	3,490
Total other income (expense)	(1,726,145)	(3,318,272)
Net loss before income taxes	(2,118,302)	(4,232,377)
Income taxes (benefit)
NET INCOME (LOSS)	$ (2,118,302)	$ (4,232,377)
Loss per common share, basic and diluted	$ (0.02)	$ (0.11)
Weighted average number of common shares outstanding, basic and diluted (after stock-split)	94,235,680	38,779,190

Condensed Consolidated Statem_2

Condensed Consolidated Statement Of Stockholders' Deficit (Unaudited) - 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, 2018	10,000,000
Balance common stock, shares at Dec. 31, 2018			42,687,301	316,693
Balance, value at Dec. 31, 2018	$ 10,000	$ 0	$ 42,687	$ 90,000		$ 50,707,103	$ (53,983,895)	$ (3,134,105)
Common stock issued for services rendered, shares			141,667
Common stock issued for services rendered, value			$ 142			153,708		153,850
Common stock issued to settle amounts previously accrued, shares
Common stock issued in settlement of convertible notes payable and accrued interest, shares			913,651
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 914			635,798		636,712
Additional paid-in capital due to issuance of convertible debt						462,714		462,714
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			655,556	(140,752)
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 656	$ (40,000)		79,344		40,000
Sale of common stock, shares			398,338	(175,941)
Sale of common stock, value			$ 398	$ (50,000)		178,658		129,056
Net Loss							(4,232,377)	(4,232,377)
Balance preferred stock , shares at Mar. 31, 2019	10,000,000
Balance common stock, shares at Mar. 31, 2019			44,796,513
Balance, value at Mar. 31, 2019	$ 10,000	$ 0	$ 44,797	0		52,217,325	(58,216,272)	$ (5,944,151)
Balance preferred stock, shares at Dec. 31, 2019	10,000,000	0
Balance common stock, shares at Dec. 31, 2019			77,958,081					77,958,081
Balance, value at Dec. 31, 2019	$ 10,000		$ 77,958			63,467,054	(74,164,213)	$ (10,609,201)
Common stock issued for services rendered, shares			8,333
Common stock issued for services rendered, value			$ 8			306		314
Common stock issued to settle amounts previously accrued, shares			8,333
Common stock issued to settle amounts previously accrued, value			$ 8			6,692		6,700
Common stock issued in settlement of convertible notes payable and accrued interest, shares			32,805,286
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 32,805			600,895		633,700
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			12,244,897	1,000,000
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 12,245	$ 1,000		342,755		356,000
Common shares issued in settlement of legal case, shares			3,677,889
Common shares issued in settlement of legal case, value			$ 3,678			952,573		956,251
Reclassification of derivative liabilities to additional paid in capital						659,160		659,160
Net Loss							(2,118,302)	$ (2,118,302)
Balance preferred stock , shares at Mar. 31, 2020	10,000,000	0
Balance common stock, shares at Mar. 31, 2020			126,702,819	1,000,000				126,702,818
Balance, value at Mar. 31, 2020	$ 10,000		$ 126,703	$ 1,000		$ 66,029,435	$ (76,282,515)	$ (10,115,377)

Condensed Consolidated Statem_3

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ (2,118,302)	$ (4,232,377)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	436,593	495,438
Depreciation and amortization	1,746	1,696
Impairment loss on equity method investee	268,002
Loss on equity investment	(126,845)	(59,541)
Loss on change in fair value of derivative liability	(430,692)	(2,687,449)
Interest expense recognized for the excess of fair value of derivative liability over net book value of notes payable at issuance	206,094
Loss on share inducement and settlement of warrant liability	138,885	436,282
Share-based compensation	6,000	254,200
Unrealized Loss on trading securities	(13,945)	(135,000)
Changes in operating assets and liabilities:
Accounts receivable	(5,443)	31,118
Inventories	(12,787)	44,677
Prepaid expenses and other current assets	34,329	62,591
Accounts payable	(78,764)	69,278
Accrued expenses and other current liabilities	(12,881)	24,781
Right-of-use assets	3,399
Right-of-use liabilities	3,399
Net cash provided by (used in) operating activities	(597,243)	(207,098)
Cash flows from investing activities:
Purchase of property and equipment	1,271	2,332
Purchase of investments		290,260
Net cash provided by (used in) investing activities	(1,271)	(292,592)
Cash flows from financing activities:
Proceeds from issuance of notes payable	442,000	649,575
Net cash provided by (used in) financing activities	442,000	649,575
Net increase (decrease) in cash	(156,514)	149,885
Cash at beginning of period	211,765	359,577
Cash at end of period	55,251	509,462
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for taxes
Non cash financing activities:
Common stock issued in settlement of convertible notes payable	633,700	462,714
Reclassification of derivative liabilities to additional paid-in capital	659,160
Common shares issued in settlement of legal case	$ 956,251

Nature Of Operations And Basis

Nature Of Operations And Basis Of Presentation	3 Months Ended
	Mar. 31, 2020
Nature Of Operations And Basis Of Presentation
Nature of Operations and Basis of Presentation	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc., a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART™ brand. On February 1, 2016, the Company formed MCOA CA, Inc., a California corporation as a wholly owned subsidiary to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited, a United Kingdom corporation as a wholly owned subsidiary for the purpose of future expansion into the European market. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., Hempsmart Limited and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. The condensed balance sheet as of December 31, 2019 has been derived from audited financial statements. Operating results for the three months ended March 31, 2020 are not necessarily indicative of results that may be expected for the year ending December 31, 2020. These condensed financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2019.

Going Concern And Management's

Going Concern And Management's Liquidity Plans	3 Months Ended
	Mar. 31, 2020
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 three months ended March 31, 2020, the Company incurred net losses from operations of $ 1,723,455 The Company's primary source of operating funds for the three months ended March 31, 2020 has been from revenue generated from proceeds from the issuance of convertible and other debt. The Company has experienced net losses from operations since inception, but expects these conditions to improve in 2020 and beyond as it continues to develop its business model. The Company has stockholders' deficiencies at March 31, 2020 and requires additional financing to fund future operations. The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding sources. There can be no assurance that the Company’s financing efforts will result in profitable operations or the resolution of the Company’s liquidity problems. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3 –SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The unaudited condensed interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. 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 quarter ended March 31, 2020, 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. Contracts included in our application of FASB ASC Topic 606, for the quarter ended March 31, 2020, consisted solely of sales of our hempSMART™ products made by our sales associates and by us directly through our web site. Regarding our offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2017, 2018 and 2019, or for the quarter ended March 31, 2020. In accordance with FASB ASC Topic 606, Revenue Recognition, we are of the opinion that none of our hempSMART™ product sales or offered consulting service, as each are discussed below, have a significant financing component. Our opinion is based upon the transactional basis for our product sales, with revenue recognized upon customer order, payment and shipment, which occurs concurrently. Our evaluation of the length of time between the customer order, payment and shipping is not a significant financing component, because shipment occurs the same day as the order is placed and payment made by the customer. Our evaluation of our consulting services is based upon recognizing revenue as the services are performed for a determinable price per hour. 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. Product Sales Revenue from product sales, including delivery fees, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606. Consulting Services We also offer professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, we have not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended 2017, 2018 and 2019 or the quarter ended March 31, 2020. 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 adjustments converting from ASC 605 to ASC 606 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 March 31, 2020, and December 31, 2019, 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 based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. Earnings per Share Basic earnings per share are calculated by dividing net income (loss) by the weighted average number of shares of the Company’s common stock outstanding during the period. “Diluted earnings per share” reflects the potential dilution that could occur if our share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of our share-based awards is computed using the treasury stock method, which assumes all share-based awards are exercised and the hypothetical proceeds from exercise are used to purchase common stock at the average market price during the period. The incremental shares (difference between shares assumed to be issued versus purchased), to the extent they would have been dilutive, are included in the denominator of the diluted EPS calculation. The dilutive effect of our convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year. 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 March 31, 2020 and December 31, 2019. 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 $26,277 and $141,339 for the three months ended March 31, 2020 and 2019, 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 March 31, 2020, and 2019, the Company has not recorded any unrecognized tax benefits. Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 ("ASC 280-10") establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment. Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires lessees to recognize a lease liability, on a discounted basis, and a right-of-use asset for substantially all leases, as well as additional disclosures regarding leasing arrangements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which provides an optional transition method of applying the new lease standard. Topic 842 can be applied using either a modified retrospective approach at the beginning of the earliest period presented, or as permitted by ASU 2018-11, at the beginning of the period in which it is adopted. We adopted this standard using a modified retrospective approach on January 1, 2019. The modified retrospective approach includes a number of optional practical expedients relating to the identification and classification of leases that commenced before the adoption date; initial direct costs for leases that commenced before the adoption date; and, the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The Company elected the package of practical expedients permitted under ASC 842 allowing it to account for its existing operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or, (iii) the accounting for indirect costs as defined in ASC 842. In considering its qualitative disclosure obligations under ASC 842-20-50-3, the Company examined its one lease for office space that has a fixed monthly rent with no variable lease payments and no options to extend. The lease is for an office space with no right of use assets. The lease does not provide for terms and conditions granting residual value guarantees by the Company, or any restrictions or covenants imposed by the lease for dividends or incurring additional financial obligations by the Company. The Company also elected a short-term lease exception policy and an accounting policy to not separate non-lease components from lease components for our facility lease, as we determined our right of use asset to be $18,819. Consistent with ASC 842-20-50-4, for the Company's March 31, 2020, quarterly financial statements, the Company calculated its total lease cost based solely on its monthly rent obligation. The Company had no cash flows arising from its lease, no finance lease cost, short term lease cost, or variable lease costs. Our office lease does not produce any sublease income, or any net gain or loss recognized from sale and leaseback transactions. As a result, the Company did not need to segregate amounts between finance and operating leases for cash paid for amounts included in the measurement of lease liabilities, segregated between operating and financing cash flows; supplemental non-cash information on lease liabilities arising from obtaining right-of-use assets; weighted-average calculations for the remaining lease term; or the weighted-average discount rate. The adoption of this guidance resulted in no significant impact to our results of operations or cash flows.

Operating Lease

Operating Lease	3 Months Ended
	Mar. 31, 2020
Operating Lease
Operating Lease	NOTE 4 – OPERATING LEASE On July 1, 2019, the Company entered into a lease extension agreement for its single operating lease, whereby the Company extended its office lease located in Escondido, California, for one year. The extension period commenced on June 30, 2020 and will expire 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 Company utilizes the incremental borrowing rate in determining the present value of lease payments, unless the implicit rate is readily determinable. The Company used an estimated incremental borrowing rate of 10% to estimate the present value of the right of use liability. The Company has right-of-use assets of $18,819 and operating lease liabilities of $20,104 as of March 31, 2020. Operating lease expense for the year ended December 31, 2019 was $30,048.76. The Company had cash used in operating activities related to leases of $29,930.76 during the year ended December 31, 2019. The following table provides the maturities of lease liabilities at March 31, 2020: Maturity of Lease Liabilities at December 31, 2019 2020 $ 12,015 2021 8,089 2021 and thereafter — — Total future undiscounted lease payments 20,104 Less: Interest (1,285 ) Present value of lease liabilities $ 18,819 Minimum lease payments under the Company’s operating lease under ASC 840 as of for 2020 and 2021 are $12,015 and $8,089, respectively.

Property And Equipment

Property And Equipment	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of March 31, 2020 and December 31, 2019 is summarized as follows: March 31, 2020 December 31, 2019 Computer equipment $ 17,629 $ 16,358 Furniture and fixtures 5,140 5,140 Subtotal 22,769 21,498 Less accumulated depreciation (15,731 ) (13,986 ) Property and equipment, net $ 7,038 $ 7,512 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 years. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Depreciation expense was $1,746 and $1,696 for the three months ended March 31, 2020 and 2019, respectively.

Investments

Investments	3 Months Ended
	Mar. 31, 2020
Investments, All Other Investments [Abstract]
Investments	NOTE 6 – INVESTMENTS MoneyTrac We entered into a stock purchase agreement with MoneyTrac on March 13, 2017 to purchase a 15% equity position in MoneyTrac. On July 27, 2017 we completed tender of the purchase price of $250,000. On June 12th, 2018 Global Payout, Inc. (“Global”) entered into a Reverse Triangular Merger (the “Merger”) with MoneyTrac Technology, Inc. (“MoneyTrac”) a California Corporation and MTrac Tech Corporation (“Merger Sub”) a Nevada corporation and wholly-owned subsidiary of Global Payout, Inc. whereby MoneyTrac was successfully merged into Merger Sub, the surviving corporation of the merger, and thereafter the separate existence of MoneyTrac ceased, and all rights, privileges, powers and property, including, without limitation, all rights, privileges, franchise, patents, trademarks, licenses, registrations, bank accounts, contracts, patents, copyrights, and other assets of every kind and description of MoneyTrac, were assumed by Merger Sub. Additionally, Merger Sub assumed all of the obligations and liabilities of MoneyTrac, except minute books and stock records of MoneyTrac insofar as they relate solely to its organization and capitalization, and the rights of MoneyTrac arising out of the executed Merger. Pursuant to the terms of the Merger, Global issued 1,100,000,000 (one billion, one hundred million) shares of its common stock to MoneyTrac as consideration for the purchase of MoneyTrac. Pursuant to the terms of the Merger, a conversion of issued MoneyTrac stock was completed whereby each one (1) share of MoneyTrac stock, issued and outstanding immediately prior to the effective date of the Merger, was canceled and extinguished and converted automatically into ten (10) shares of Global common stock. As of the effective date of the Merger, all shares of Global Preferred Stock issued prior to the effective date of the Merger were canceled and extinguished without any conversion thereof. We acquired 150,000,000 Global common shares for our original $250,000 representing approximately 15% ownership. Global’s name changed in April, 2020 to Global Trac Solutions, Inc. Global’s common stock is traded on the OTC Markets under the symbol “PYSC.” We realized $51,748.17 from the sales of all of our Global securities, and as of March 31, 2020, has no remaining shares. Benihemp Conveniant Hemp Mart, LLC (“Benihemp”); On July 19, 2017, we agreed to lend fifty thousand dollars ($50,000) to Benihemp based on a promissory note. The note provided that in lieu of receiving repayment, we could elect to exercise a right to convert the loaned amount into a payment towards the purchase of a 25% interest in Benihemp, subject to our payment of an additional fifty thousand dollars [$50,000] equaling a total purchase price of $100,000. The Company exercised this option on November 20, 2017 and made payment to Benihemp on November 21, 2017. On May 1, 2019, the Company and Benihemp agreed to cancel the Company’s 25% interest in Benihemp. Benihemp issued to the Company a credit memo equal to the Company’s $100,000 investment. The Company determined that as of December 31, 2019, approximately $41,000 of this credit was impaired and not usable. Global Hemp Group, Inc. New Brunswick Joint Venture 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. 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 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, and March 31, 2020, 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. 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 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 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. 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. The debt obligation related to the joint venture for the three months ended March 31, 2020 $394,848. 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 Company 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 We 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. 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 and 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. MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD 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 Equity Loss for Quarter ended 03-31-20 126,845 126,845 Recognize Joint venture liabilities per JV agreement 03-31-20 394,848 394,848 Impairment of Equity Loss for Quarter ended 03-31-20 (521,692 ) (521,692 ) Unrealized gains on trading securities - quarter ended 03-31-19 (13,945 ) $ (13,945 ) Balance 03-31-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 13,458 $ 13,458 Loan Payable Global Natural General TOTAL Hemp Bougainville Gate C Plant RobertL 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 Quarter 03-31-20 loan borrowings 441,638 $ 441,638 Quarter 03-31-20 debt conversion to equity (619,000 ) $ (619,000 ) Recognize Joint venture liabilities per JV agreement 03-31-20 394,848 394,848 Quarter 03-31-20 Debt Discount adjustments 24,138 $ 24,138 Balance 03-31-20 (g) 3,435,172 394,848 0 0 0 0 56,085 28,359 0 2,955,881 03-31-20 12-31-19 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (g) Note (f) Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV 394,848 0 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 3,040,324 3,193,548 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Longterm debt 0 0 0 0 0 0 172,856 Total Debt balance 3,435,172 3,193,548 4,322,427 3,928,042 1,664,793 1,422,410 2,067,411

Notes Payable Related Party

Notes Payable Related Party	3 Months Ended
	Mar. 31, 2020
Notes Payable Related Party
Notes Payable, Related Party	NOTE 7 – NOTES PAYABLE, RELATED PARTY As of March 31, 2020, and December 31, 2019, the Company’s officers and directors have provided advances and incurred expenses on behalf of the Company. The issued notes are unsecured, due on demand and bear 5% interest. The balance due to Notes Payable Related Party as of March 31, 2020 and December 31, 2019 was $40,000 and $40,000 respectively. These notes are payable to the estate of Charles Larsen. Mr. Larsen passed away on May 15, 2020.

Convertible Note Payable

Convertible Note Payable	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Convertible Note Payable	NOTE 8 – CONVERTIBLE NOTES PAYABLE During the quarter ended March 31, 2020, the Company issued an aggregate of 32,805,286 shares of its common stock in settlement of the issued convertible notes payable and accrued interest. For the quarter ended March 31, 2020 and the year ended March 31, 2019, the Company recorded amortization of debt discounts of $436,593 and $495,438, respectively, as a charge to interest expense. Convertible notes payable are comprised of the following: March 31, December 31, 2020 2019 Lender (Unaudited) (Audited) Convertible note payable - Power Up Lending Group $ 209,000 $ 294,000 Convertible note payable - Crown Bridge Partners $ 135,000 $ 110,000 Convertible note payable - Odyssey Funding LLC $ 250,000 $ 250,000 Convertible note payable - Paladin Advisors LLC $ 100,000 $ 75,000 Convertible note payable - GS Capital Partners LLC $ 173,000 $ 173,000 Convertible note payable - Natural Plant Extract $ 56,085 $ 56,085 Convertible note payable - Robert Hymers III $ 96,553 $ 96,553 Convertible note payable - LG Capital $ 50,000 $ — Convertible note payable - BHP Capital $ 37,625 $ — Convertible note payable - Jefferson Capital $ 37,625 $ — Convertible note payable - GW Holdings $ 57,750 $ — Convertible note payable - St. George $ 2,622,890 $ 2,947,890 Total $ 3,825,528 $ 4,002,528 Less debt discounts $ (785,204 ) $ (808,980 ) Net $ 3,040,324 $ 3,193,548 Less current portion $ (3,040,324 ) $ (3,193,548 ) 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 March 31, 2020, and December 31, 2019, the Company owed an aggregate of $209,000 and, $294,000 of principal, respectively on these convertible promissory notes. As of March 31, 2020, the Company owed $2,704 of accrued interest. 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 March 31, 2020, and December 31, 2019, the Company owed an aggregate of $135,000, and $110,000 of principal respectively. As of March 31, 2020, the Company owed of accrued interest of $5,513, 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 March 31, 2020, and December 31, 2019, the Company owed principal of $250,000 and $250,000. As of March 31, 2020, the Company owed $12,596 in accrued interest. 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 March 31, 2020, and December 31, 2019, the Company owed an aggregate of $100,00 and $75,000 of principal. As of March 31, 2020, the Company owed $500 in accrued interest. 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 March 31, 2020, and December 31, 2019, the Company owed principal of $173,000 and $173,000 respectively. As of March 31, 2020, the Company owed $4,894 in accrued interest. 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 March 31, 2020, and December 31, 2019, the Company owed principal of $2,622,890 and $2,947,890 of principal. As of March 31, 2020, the Company owed $380,117 of accrued interest. 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 March 31, 2020, and December 31, 2019, the Company owed an aggregate of $96,553 and $96,553 of principal respectively. As of March 31, 2020, the Company owed $2,626 in accrued interest. 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

Stockholders' Deficit

Stockholders' Deficit	3 Months Ended
	Mar. 31, 2020
Stockholders Deficit
Stockholders' Deficit	NOTE 9 – STOCKHOLDERS’ DEFICIT Preferred stock The Company is authorized to issue 50,000,000 shares of $0.001 par value preferred stock as of March 31, 2020 and December 31, 2019. As of March 31, 2020, and December 31, 2019, the Company has designated and issued 10,000,000 shares of Class A Preferred Stock, and 5,000,000 of Class B 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. Each share of Class "B" Preferred Stock is entitled to 1,000 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 March 31, 2020 and December 31, 2019. As of March 31, 2020, and December 31, 2019, the Company had 126,702,818 and 77,958,081, respectively, common shares issued and outstanding During the three months ended March 31, 2020, the Company issued an aggregate of 8,333 shares of its common stock issued to settle amounts previous accrued with an estimated fair value of $6,700. During the three months ended March 31,2020, the Company issued an aggregate of 8,333 shares of its common stock for services rendered with an estimated fair value of $314. During the three months ended March 31,2020, the Company issued an aggregate of 32,805,286 shares of its common stock in settlement of convertible notes payable, accrued interest and embedded derivative liabilities of $633,700. During the three months ended March 31,2020, the Company issued 12,244,897 shares of its common stock in exchange for exercise of warrants on a cashless basis. During the three months ended March 31, 2020, the Company issued 3,677,889 shares of its common stock in settlement of a legal case with an estimate fair value of $956,251. On January 17, 2020, the Company entered into an amendment of an existing convertible promissory note issued to Paladin Advisors, LLC. The Company authorized the issuance of a cashless warrant to purchase 5,750,000 common shares. Options As of March 31, 2020, the Company has no stock options. The following table summarizes the stock option activity for the three months ended March 31, 2020 and the year ended December 31, 2019: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2019 0 (1) $ — — $ 0 Granted — — — — Cancellations (1,000,000,000 )(1) — — — Forfeitures or expirations — — — — Outstanding at March 31, 2020 — $ — — $ — Exercisable at March 31, 2020 — $ — — $ — (1) Warrants The following table summarizes the stock warrant activity for the three months ended March 31, 2020: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2020 4,011,111 $ 2.15 3.60 $ — Granted — — — — Exercised (44,444 ) 0.90 1.82 — Outstanding at March 31, 2020 3,966,667 $ 2.16 3.37 $ — Exercisable at March 31, 2020 3,966,667 $ 2.16 3.37 $ — 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 as of March 31, 2020, which would have been received by the option holders had those option holders exercised their options as of that date.

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurement	NOTE 10 — FAIR VALUE MEASUREMENT The Company adopted the provisions of Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) on January 1, 2008. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value 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 March 31, 2020, and December 31, 2019, 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 Note 6 are that of volatility and market price of the underlying common stock of the Company. As of March 31, 2020, and December 31, 2019, the Company did not have any derivative instruments that were designated as hedges. The derivative liability as of March 31, 2020 and December 31, 2019, in the amount of $6,059,349 and $5,693,071, 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 three years ended March 31, 2020: Debt Derivative Balance, January 1, 2020 $ 5,693,071 Increase resulting from initial issuance of additional convertible notes payable Initial fair value of debt derivative at note issuance 441,750 Mark-to-market at March 31, 2020: 6,134,821 Transfers out of Level 3 upon conversion or payoff of notes payable (75,472 ) Balance, March 31, 2020 $ 6,059,349 Net gain for the period included in earnings relating to the liabilities held during the period ended March 31, 2020 $ 430,692 Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. During the period ended March 31, 2020, 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	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 11 — RELATED PARTY TRANSACTIONS The Company’s current officers and stockholders advanced funds to the Company for travel related and working capital purposes. As of March 31, 2020, and December 31, 2019, there were no related party advances outstanding. As of March 31, 2020, and December 31, 2019, accrued compensation due officers and executives included as accrued compensation was $32,375 and $4,875, respectively. At March 31, 2020 and December 31, 2019, there were an aggregate of $0 and $0 notes payable due to officers.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 12 – 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. On April 14, 2020, the Company appointed Gloria A. Lynch as Chief Marketing Officer. On May 15, 2020 the Company’s former director and a related party, Charles Larsen, passed away. On May 20, 2020, the Company’s former director, Robert Coale, agreed to cancel and return to treasury 3,333,333 shares of Preferred Class “A” Common Stock. On June 12, 2020, the Company appointed Marco Guerrero as a member of its board of directors. On June 17, 2020, the Company entered into a material definitive agreement with White Lion Capital, LLC, a Nevada Limited Liability Company (“White Lion”). White Lion agreed to invest up to ten million dollars to purchase the Registrant’s Common Stock, par value $0.001 per share, subject to the Company providing certain registration rights under the Securities Act of 1933, as amended, and the rules and regulations thereunder, and applicable state securities laws.

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Interim Financial Statements	Interim Financial Statements The unaudited condensed interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.
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 quarter ended March 31, 2020, 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. Contracts included in our application of FASB ASC Topic 606, for the quarter ended March 31, 2020, consisted solely of sales of our hempSMART™ products made by our sales associates and by us directly through our web site. Regarding our offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2017, 2018 and 2019, or for the quarter ended March 31, 2020. In accordance with FASB ASC Topic 606, Revenue Recognition, we are of the opinion that none of our hempSMART™ product sales or offered consulting service, as each are discussed below, have a significant financing component. Our opinion is based upon the transactional basis for our product sales, with revenue recognized upon customer order, payment and shipment, which occurs concurrently. Our evaluation of the length of time between the customer order, payment and shipping is not a significant financing component, because shipment occurs the same day as the order is placed and payment made by the customer. Our evaluation of our consulting services is based upon recognizing revenue as the services are performed for a determinable price per hour. 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.
Product Sales	Product Sales Revenue from product sales, including delivery fees, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606.
Consulting Services	Consulting Services We also offer professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, we have not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended 2017, 2018 and 2019 or the quarter ended March 31, 2020. 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 adjustments converting from ASC 605 to ASC 606 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 March 31, 2020, and December 31, 2019, 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 based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash.
Earnings per Share	Earnings per Share Basic earnings per share are calculated by dividing net income (loss) by the weighted average number of shares of the Company’s common stock outstanding during the period. “Diluted earnings per share” reflects the potential dilution that could occur if our share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of our share-based awards is computed using the treasury stock method, which assumes all share-based awards are exercised and the hypothetical proceeds from exercise are used to purchase common stock at the average market price during the period. The incremental shares (difference between shares assumed to be issued versus purchased), to the extent they would have been dilutive, are included in the denominator of the diluted EPS calculation. The dilutive effect of our convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year.
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 March 31, 2020 and December 31, 2019. 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 $26,277 and $141,339 for the three months ended March 31, 2020 and 2019, 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 March 31, 2020, and 2019, the Company has not recorded any unrecognized tax benefits.
Segment Information	Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 ("ASC 280-10") establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires lessees to recognize a lease liability, on a discounted basis, and a right-of-use asset for substantially all leases, as well as additional disclosures regarding leasing arrangements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which provides an optional transition method of applying the new lease standard. Topic 842 can be applied using either a modified retrospective approach at the beginning of the earliest period presented, or as permitted by ASU 2018-11, at the beginning of the period in which it is adopted. We adopted this standard using a modified retrospective approach on January 1, 2019. The modified retrospective approach includes a number of optional practical expedients relating to the identification and classification of leases that commenced before the adoption date; initial direct costs for leases that commenced before the adoption date; and, the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The Company elected the package of practical expedients permitted under ASC 842 allowing it to account for its existing operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or, (iii) the accounting for indirect costs as defined in ASC 842. In considering its qualitative disclosure obligations under ASC 842-20-50-3, the Company examined its one lease for office space that has a fixed monthly rent with no variable lease payments and no options to extend. The lease is for an office space with no right of use assets. The lease does not provide for terms and conditions granting residual value guarantees by the Company, or any restrictions or covenants imposed by the lease for dividends or incurring additional financial obligations by the Company. The Company also elected a short-term lease exception policy and an accounting policy to not separate non-lease components from lease components for our facility lease, as we determined our right of use asset to be $18,819. Consistent with ASC 842-20-50-4, for the Company's March 31, 2020, quarterly financial statements, the Company calculated its total lease cost based solely on its monthly rent obligation. The Company had no cash flows arising from its lease, no finance lease cost, short term lease cost, or variable lease costs. Our office lease does not produce any sublease income, or any net gain or loss recognized from sale and leaseback transactions. As a result, the Company did not need to segregate amounts between finance and operating leases for cash paid for amounts included in the measurement of lease liabilities, segregated between operating and financing cash flows; supplemental non-cash information on lease liabilities arising from obtaining right-of-use assets; weighted-average calculations for the remaining lease term; or the weighted-average discount rate. The adoption of this guidance resulted in no significant impact to our results of operations or cash flows.

Operating Lease (Tables)

Operating Lease (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Operating Lease Tables Abstract
Schedule of Maturities of Lease liabilities	The following table provides the maturities of lease liabilities at March 31, 2020: Maturity of Lease Liabilities at December 31, 2019 2020 $ 12,015 2021 8,089 2021 and thereafter — — Total future undiscounted lease payments 20,104 Less: Interest (1,285 ) Present value of lease liabilities $ 18,819

Property And Equipment (Tables)

Property And Equipment (Tables)	3 Months Ended
	Mar. 31, 2020
Property And Equipment
Schedule of Property and Equipment	Property and equipment as of March 31, 2020 and December 31, 2019 is summarized as follows: March 31, 2020 December 31, 2019 Computer equipment $ 17,629 $ 16,358 Furniture and fixtures 5,140 5,140 Subtotal 22,769 21,498 Less accumulated depreciation (15,731 ) (13,986 ) Property and equipment, net $ 7,038 $ 7,512

Investments (Tables)

Investments (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Investments Tables Abstract
Schedule of Investment Roll Forward	MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD 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 Equity Loss for Quarter ended 03-31-20 126,845 126,845 Recognize Joint venture liabilities per JV agreement 03-31-20 394,848 394,848 Impairment of Equity Loss for Quarter ended 03-31-20 (521,692 ) (521,692 ) Unrealized gains on trading securities - quarter ended 03-31-19 (13,945 ) $ (13,945 ) Balance 03-31-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 13,458 $ 13,458
Schedule of Debts Amounts Related to Joint Venture Investments	Loan Payable Global Natural General TOTAL Hemp Bougainville Gate C Plant RobertL 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 Quarter 03-31-20 loan borrowings 441,638 $ 441,638 Quarter 03-31-20 debt conversion to equity (619,000 ) $ (619,000 ) Recognize Joint venture liabilities per JV agreement 03-31-20 394,848 394,848 Quarter 03-31-20 Debt Discount adjustments 24,138 $ 24,138 Balance 03-31-20 (g) 3,435,172 394,848 0 0 0 0 56,085 28,359 0 2,955,881 03-31-20 12-31-19 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (g) Note (f) Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV 394,848 0 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 3,040,324 3,193,548 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Longterm debt 0 0 0 0 0 0 172,856 Total Debt balance 3,435,172 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)	3 Months Ended
	Mar. 31, 2020
Disclosure Convertible Note Payable Tables Abstract
Schedule of Convertible Notes Payable	Convertible notes payable are comprised of the following: March 31, December 31, 2020 2019 Lender (Unaudited) (Audited) Convertible note payable - Power Up Lending Group $ 209,000 $ 294,000 Convertible note payable - Crown Bridge Partners $ 135,000 $ 110,000 Convertible note payable - Odyssey Funding LLC $ 250,000 $ 250,000 Convertible note payable - Paladin Advisors LLC $ 100,000 $ 75,000 Convertible note payable - GS Capital Partners LLC $ 173,000 $ 173,000 Convertible note payable - Natural Plant Extract $ 56,085 $ 56,085 Convertible note payable - Robert Hymers III $ 96,553 $ 96,553 Convertible note payable - LG Capital $ 50,000 $ — Convertible note payable - BHP Capital $ 37,625 $ — Convertible note payable - Jefferson Capital $ 37,625 $ — Convertible note payable - GW Holdings $ 57,750 $ — Convertible note payable - St. George $ 2,622,890 $ 2,947,890 Total $ 3,825,528 $ 4,002,528 Less debt discounts $ (785,204 ) $ (808,980 ) Net $ 3,040,324 $ 3,193,548 Less current portion $ (3,040,324 ) $ (3,193,548 ) Long term portion $ — $ —

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Stockholders Deficit Tables Abstract
Summarizes the Stock Option Activity	The following table summarizes the stock option activity for the three months ended March 31, 2020 and the year ended December 31, 2019: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2019 0 (1) $ — — $ 0 Granted — — — — Cancellations (1,000,000,000 )(1) — — — Forfeitures or expirations — — — — Outstanding at March 31, 2020 — $ — — $ — Exercisable at March 31, 2020 — $ — — $ — (1)
Summarizes the Stock Warrant Activity	The following table summarizes the stock warrant activity for the three months ended March 31, 2020: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2020 4,011,111 $ 2.15 3.60 $ — Granted — — — — Exercised (44,444 ) 0.90 1.82 — Outstanding at March 31, 2020 3,966,667 $ 2.16 3.37 $ — Exercisable at March 31, 2020 3,966,667 $ 2.16 3.37 $ —

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2020
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 three years ended March 31, 2020: Debt Derivative Balance, January 1, 2020 $ 5,693,071 Increase resulting from initial issuance of additional convertible notes payable Initial fair value of debt derivative at note issuance 441,750 Mark-to-market at March 31, 2020: 6,134,821 Transfers out of Level 3 upon conversion or payoff of notes payable (75,472 ) Balance, March 31, 2020 $ 6,059,349 Net gain for the period included in earnings relating to the liabilities held during the period ended March 31, 2020 $ 430,692

Operating Lease (Details)

Operating Lease (Details)	Mar. 31, 2020USD ($)
Period Ending December 31,
2020	$ 12,015
2021	8,089
2021 & thereafter
Total future undiscounted lease payments	20,104
Less: Interest	1,285
Present value of lease liabilities	$ 18,819

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 22,769	$ 21,498
Less accumulated depreciation	15,731	13,986
Property and equipment, net	7,038	7,512
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	17,629	16,358
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
	Mar. 31, 2020	Dec. 31, 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]
Investments made					$ 290,260
Equity method Loss	(126,845)				(59,541)
Impairment of Investment	268,002
Unrealized gains on trading securities	(13,945)				(135,000)
Investments [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	693,915	$ 3,772,652	$ 3,463,526	$ 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	126,845	(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)
Recognize Joint venture liabilities per JV agreement	394,848
Impairment of Equity Loss	(521,692)
Investment, Ending balance	693,915	693,915	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	0	682,141	419,352	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	126,845	(75,220)	262,789	(141,870)	(59,541)	(31,721)
Impairment of Investment		(869,335)													557,631	0
Recognize Joint venture liabilities per JV agreement	394,848
Impairment of Equity Loss	(521,692)
Investment, Ending balance	0	0	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	693,915	2,898,722	2,993,709	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	693,915	2,898,722	2,993,709	0									693,915
Investments [Member] | Vivabuds [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	0	191,789	50,465	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	50,465	0									0
Short Term Investments [Member] | Total Short Term Investment [Member]
Summary of Investment Holdings [Line Items]
Investment, Beginning balance	27,403	120,708	525,000	675,000	810,000									810,000
Moneytrac investment reclassified to Short-Term investments															250,000
Unrealized gains on trading securities	(13,945)	(75,545)	(362,625)	(150,000)	(135,000)										560,000
Sale of trading securities		(17,760)	(41,667)
Investment, Ending balance	13,458	27,403	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	27,403	120,708	525,000	675,000	810,000									810,000
Moneytrac investment reclassified to Short-Term investments															250,000
Unrealized gains on trading securities	(13,945)	(75,545)	(362,625)	(150,000)	(135,000)										560,000
Sale of trading securities		(17,760)	(41,667)
Investment, Ending balance	$ 13,458	$ 27,403	$ 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
	Mar. 31, 2020	Dec. 31, 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, 2017
Short-term Debt [Line Items]
Debt obligation of JV	$ 394,848
Convertible NP, net of discount	3,040,324	3,193,548
Loans Payable [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	3,193,548	4,322,427	$ 3,928,042	$ 1,664,793	$ 1,422,410				$ 2,067,411			$ 0	$ 1,422,410	$ 0
Loan borrowings	441,638	2,989,378	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	619,000		187,615	1,572,971	407,192
Adjustment to reclassify amount to accrued liabilities		(85,000)
Recognize Joint venture liabilities per JV agreement	394,848
Debt Discount adjustments	24,138
Loan payable, Ending balance	3,435,172	3,193,548	4,322,427	3,928,042	1,664,793	1,422,410				2,067,411			4,322,427	2,067,411
Debt obligation of JV	394,848	0	1,633,872	1,778,872	128,522	289,742				1,500,000			1,633,872	1,500,000
Convertible NP, net of discount	3,040,324	3,193,548	2,688,555	2,149,170	1,536,271	1,132,668				394,555			2,688,555	394,555
Longterm debt	0	0	0	0	0	0				172,856			0	172,856
Loans Payable [Member] | Bougainville Ventures, Inc. [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	0	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
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	3,133,243	1,007,284	612,899	0					172,856			$ 0		0
Loan borrowings	441,638	2,125,959	582,000	1,675,000
loan repayments								$ 101,898	70,958
General operational expense														172,856
Debt conversion to equity	619,000		187,615	1,062,101
Loan payable, Ending balance	2,955,881	3,133,243	1,007,284	612,899	0					172,856			1,007,284	172,856
Loans Payable [Member] | Global Hemp Group [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	0	1,270,238	1,270,238	1,270,238	1,027,855				0				1,027,855
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
Recognize Joint venture liabilities per JV agreement	394,848
Loan payable, Ending balance	394,848	0	1,270,238	1,270,238	1,270,238	$ 1,027,855				$ 0			1,270,238	$ 0
Loans Payable [Member] | Natural Plant Extract [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	56,085	1,650,350	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
Adjustment to reclassify amount to accrued liabilities		(85,000)
Loan payable, Ending balance	56,085	56,085	1,650,350	$ 1,650,350	$ 0								1,650,350
Loans Payable [Member] | RobertL Hymers III [Member]
Short-term Debt [Line Items]
Loan payable, Beginning balance	4,221	0
Loan borrowings		4,221
Debt Discount adjustments	24,138
Loan payable, Ending balance	$ 28,359	$ 4,221	$ 0										$ 0

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Total	$ 3,825,528	$ 4,002,528
Less debt discounts	785,204	808,980
Net	3,040,324	3,193,548
Less current portion	3,040,324	3,193,548
Long term portion
Convertible Notes Payable - Power Up Lending Group [Member]
Short-term Debt [Line Items]
Total	209,000	294,000
Convertible Notes Payable - Crown Bridge Partners [Member]
Short-term Debt [Line Items]
Total	135,000	110,000
Convertible Notes Payable - Odyssey Funding LLC [Member]
Short-term Debt [Line Items]
Total	250,000	250,000
Convertible Notes Payable - Paladin Advisors LLC [Member]
Short-term Debt [Line Items]
Total	100,000	75,000
Convertible Notes Payable - GS Capital Partners LLC [Member]
Short-term Debt [Line Items]
Total	173,000	173,000
Convertible Notes Payable - Natural Plant Extract [Member]
Short-term Debt [Line Items]
Total	56,085	56,085
Convertible Notes Payable - Robert Hymers III [Member]
Short-term Debt [Line Items]
Total	96,553	96,553
Convertible Notes Payable-LG Capital [Member]
Short-term Debt [Line Items]
Total	50,000
Convertible Notes Payable-BHP Capital [Member]
Short-term Debt [Line Items]
Total	37,625
Convertible Notes Payable-Jefferson Capital [Member]
Short-term Debt [Line Items]
Total	37,625
Convertible Notes Payable-GW Holdings [Member]
Short-term Debt [Line Items]
Total	57,750
Convertible Notes Payable-St George [Member]
Short-term Debt [Line Items]
Total	$ 2,622,890	$ 2,947,890

Stockholders' Deficit (Summariz

Stockholders' Deficit (Summarizes The Stock Option Activity) (Details)	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Shares
Outstanding at Beginning of Period | shares	0	[1]
Granted | shares
Cancellations | shares	1,000,000,000	[1]
Forfeitures or expirations | shares
Outstanding at End of Period | shares
Exercisable at End of Period | shares
Weighted-Average Exercise Price
Outstanding at Beginning of Period | $ / shares
Granted | $ / shares
Cancellations | $ / shares
Forfeitures or expirations | $ / shares
Outstanding at End of Period | $ / shares
Exercisable at End of Period | $ / shares
Weighted Average Remaining Contractual Term
Outstanding at Beginning of Period
Outstanding at End of Period
Exercisable at End of Period
Aggregate Intrinsic Value
Outstanding at Beginning of Period | $	$ 0
Outstanding at End of Period | $
Exercisable at End of Period | $
[1]	On February 27, 2019, Donald Steinberg and Charles Larsen canceled all 1,000,000,000 stock options previously issued to them by the Company.

Stockholders' Deficit (Summar_2

Stockholders' Deficit (Summarizes The Stock Warrant Activity) (Details)	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Shares
Outstanding at Beginning of Period | shares	4,011,111
Granted | shares
Exercised | shares	(44,444)
Outstanding at End of Period | shares	3,966,667
Exercisable at End of Period | shares	3,966,667
Weighted Average Exercise Price
Outstanding at Beginning of Period | $ / shares	$ 2.15
Granted | $ / shares
Exercised | $ / shares	0.90
Outstanding at End of Period | $ / shares	2.16
Exercisable at End of Period | $ / shares	$ 2.16
Weighted Average Remaining Contractual Term
Outstanding at Beginning of Period	3 years 7 months 6 days
Granted
Exercised	1 year 9 months 25 days
Outstanding at End of Period	3 years 4 months 13 days
Exercisable at End of Period	3 years 4 months 13 days
Aggregate Intrinsic Value
Outstanding at Beginning of Period | $
Granted | $
Exercised | $
Outstanding at End of Period | $
Exercisable at End of Period | $

Fair Value Measurement (Details

Fair Value Measurement (Details)	3 Months Ended
	Mar. 31, 2020USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, January 1, 2020	$ 5,693,071
Balance, March 31, 2019	6,059,349
Debt Derivative [Member] | Level 3 Financial Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, January 1, 2020	5,693,071
Initial fair value of debt derivative at note issuance	441,750
Mark-to-market at March 31, 2020:	6,134,821
Transfers out of Level 3 upon conversion or payoff of notes payable	(75,472)
Balance, March 31, 2019	6,059,349
Net gain for the period included in earnings relating to the liabilities held during the period ended March 31, 2020	$ 430,692

Nature Of Operations And Basi_2

Nature Of Operations And Basis Of Presentation (Narrative) (Details)	1 Months Ended
	Oct. 31, 2009
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.

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Allowance for doubtful accounts	$ 0		$ 0
Advertising cost	$ 26,277	$ 141,339
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

Operating Lease (Narrative) (De

Operating Lease (Narrative) (Details) - USD ($)	Jul. 02, 2019	Mar. 31, 2020	Mar. 31, 2019	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2019
Right of use assets		$ 18,702				$ 22,101
Cash used in operating activities related to leases		(597,243)	$ (207,098)
Lease Agreements For Office Space [Member]
Operating Lease term	On July 1, 2019, the Company entered into a lease extension agreement for its single operating lease, whereby the Company extended its office lease located in Escondido, California, for one year. The extension period commenced on June 30, 2020 and will expire on June 30, 2021
Maturity date	Jun. 30, 2021
Right of use assets		18,702
Operating lease liability		$ 20,104
Operating lease expense						30,049
Cash used in operating activities related to leases						$ 29,931
Lease Agreements For Office Space [Member] | Subsequent Event [Member]
Monthly lease rate				$ 1,348	$ 1,309

Investments (Narrative) (Detail

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

May 01, 2019

Jun. 12, 2018

May 30, 2018

Jan. 10, 2018

Sep. 05, 2017

Jul. 19, 2017

Mar. 13, 2017

Mar. 31, 2020

Mar. 31, 2019

Dec. 31, 2019

Dec. 31, 2018

Mar. 31, 2020

Jul. 27, 2017

Summary of Investment Holdings [Line Items]

Total Short-term investments

$ 13,458

$ 27,403

$ 13,458

Investment interest

890,151

$ 436,282

Impairment of Investment

268,002

Debt obligations of Joint venture

$ 394,848

$ 394,848

Loan Agreement With Convenient Hemp Mart, LLC ("Benihemp") [Member]

Summary of Investment Holdings [Line Items]

Investment description

On May 1, 2019, the Company and Benihemp agreed to cancel the Company’s 25% interest in Benihemp. Benihemp issued to the Company a credit memo equal to the Company’s $100,000 investment. The Company determined that as of December 31, 2019, approximately $41,000 of this credit was impaired and not usable.

On July 19, 2017, we agreed to lend fifty thousand dollars ($50,000) to Benihemp based on a promissory note. The note provided that in lieu of receiving repayment, we could elect to exercise a right to convert the loaned amount into a payment towards the purchase of a 25% interest in Benihemp, subject to our payment of an additional fifty thousand dollars [$50,000] equaling a total purchase price of $100,000. The Company exercised this option on November 20, 2017 and made payment to Benihemp on November 21, 2017

Investment, value

$ 50,000

Addition to investment

50,000

Total Short-term investments

$ 100,000

$ 100,000

41,000

Investment interest rate

25.00%

Stock Purchase Agreement With MoneyTrac Technology, Inc., [Member]

Summary of Investment Holdings [Line Items]

Investment description

The company entered into a stock purchase agreement with MoneyTrac on March 13, 2017 to purchase a 15% equity position in MoneyTrac. On July 27, 2017 we completed tender of the purchase price of $250,000.

Percentage of investment ownership

15.00%

Investment, value

$ 250,000

Globa lPayout Inc Entered Into Merger With MoneyTrac Technology, Inc., [Member]

Summary of Investment Holdings [Line Items]

Investment description

On June 12th, 2018 Global Payout, Inc. (“Global”) entered into a Reverse Triangular Merger (the “Merger”) with MoneyTrac Technology, Inc. (“MoneyTrac”) a California Corporation and MTrac Tech Corporation (“Merger Sub”) a Nevada corporation and wholly-owned subsidiary of Global Payout, Inc. whereby MoneyTrac was successfully merged into Merger Sub, the surviving corporation of the merger, and thereafter the separate existence of MoneyTrac ceased, and all rights, privileges, powers and property, including, without limitation, all rights, privileges, franchise, patents, trademarks, licenses, registrations, bank accounts, contracts, patents, copyrights, and other assets of every kind and description of MoneyTrac, were assumed by Merger Sub. Additionally, Merger Sub assumed all of the obligations and liabilities of MoneyTrac, except minute books and stock records of MoneyTrac insofar as they relate solely to its organization and capitalization, and the rights of MoneyTrac arising out of the executed Merger. Pursuant to the terms of the Merger, Global issued 1,100,000,000 (one billion, one hundred million) shares of its common stock to MoneyTrac as consideration for the purchase of MoneyTrac. Pursuant to the terms of the Merger, a conversion of issued MoneyTrac stock was completed whereby each one (1) share of MoneyTrac stock, issued and outstanding immediately prior to the effective date of the Merger, was canceled and extinguished and converted automatically into ten (10) shares of Global common stock. As of the effective date of the Merger, all shares of Global Preferred Stock issued prior to the effective date of the Merger were canceled and extinguished without any conversion thereof. We acquired 150,000,000 Global common shares for our original $250,000 representing approximately 15% ownership. Global’s name changed in April, 2020 to Global Trac Solutions, Inc. Global’s common stock is traded on the OTC Markets under the symbol “PYSC.” We realized $51,748.17 from the sales of all of our Global securities, and as of March 31, 2020, has no remaining shares.

Percentage of investment ownership

15.00%

Investment, value

$ 250,000

Investment, shares

150,000,000

0

0

Proceeds from sale of Global securities

$ 51,748

Global Hemp Group, Inc. New Brunswick Joint Venture [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.

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. 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 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.

Impairment of Investment

0

Debt obligations of Joint venture

$ 394,848

262,414

$ 394,848

Debt obligation of JV written off

$ 0

Investments (Narrative) (Deta_2

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

Apr. 15, 2019

Mar. 19, 2018

Nov. 28, 2017

Nov. 09, 2017

Nov. 06, 2017

Mar. 17, 2017

Mar. 16, 2017

Mar. 31, 2020

Mar. 31, 2019

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2019

Summary of Investment Holdings [Line Items]

Cash payment for investments

$ 290,260

Impairment of Investment

268,002

Equity method Loss

(126,845)

(59,541)

Debt obligation of JV

394,848

Gain on settlement of debt obligation

$ 3,490

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 JV

$ 1,500,000

Gain on settlement of debt obligation

$ 1,500,000

Joint Venture Agreement With Nature Plant Extract [Member] | Convertible Promissory Notes [Member]

Summary of Investment Holdings [Line Items]

Investment description

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 and 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

Notes Payable, Related Party (N

Notes Payable, Related Party (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Notes payable, related party	$ 40,000	$ 40,000
Notes Payable [Member] | Officers And Directors [Member]
Short-term Debt [Line Items]
Notes payable description	The issued notes are unsecured, due on demand	The issued notes are unsecured, due on demand
Notes payable interest rate	5.00%	5.00%
Notes payable, related party	$ 40,000	$ 40,000

Convertible Notes Payable (Narr

Convertible Notes Payable (Narrative) (Details) - USD ($)	Dec. 19, 2019	Oct. 30, 2019	Oct. 23, 2019	Sep. 12, 2019	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Short-term Debt [Line Items]
Amortization of debt discount					$ 436,593		$ 495,438
Debt discount					785,204	$ 808,980
Convertible notes payable					$ 3,825,528	4,002,528
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Common stock issued in settlement of convertible notes payable and accrued interest, shares					32,805,286
Amortization of debt discount					$ 436,593		$ 495,438
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 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					209,000	$ 294,000
Accrued interest					2,704
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
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					$ 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
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					135,000	$ 110,000
Accrued interest					5,513
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					12,596
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					10,000	75,000
Accrued interest					500
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					$ 4,894

Convertible Notes Payable (Na_2

Convertible Notes Payable (Narrative) (Details1) - USD ($)	Dec. 31, 2017	Dec. 20, 2017	Nov. 11, 2017	Nov. 01, 2017	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2019
Short-term Debt [Line Items]
Net proceeds from convertible promissory notes					$ 442,000	$ 649,575
Convertible notes payable					$ 3,825,528				$ 4,002,528
Warrants issued for debt as an investment incentive
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	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2019	Dec. 31, 2019
Short-term Debt [Line Items]
Gain (loss) on debt settlement						$ 3,490
Convertible notes payable						3,825,528				$ 4,002,528
Net proceeds from convertible promissory notes						$ 442,000	$ 649,575
Warrants issued for debt as an investment incentive
Debt discount						$ 785,204				808,980
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						2,622,890				$ 2,947,890
Accrued interest						$ 380,117
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 ($)	Mar. 02, 2020	Feb. 03, 2020	Jan. 21, 2020	Jan. 20, 2020	Jan. 06, 2020	Dec. 23, 2019	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Short-term Debt [Line Items]
Debt discount							$ 785,204		$ 808,980
Convertible notes payable							3,825,528		4,002,528
Gain (loss) on change in fair value of derivative liabilities							(430,692)	$ (2,687,449)
Amortization of debt discount							436,593	495,438
Debt Derivative [Member]
Short-term Debt [Line Items]
Fair value of embedded derivatives							$ 6,059,348
Fair value of assumption model							Binomial Option Pricing Model
Dividend yield							0.00%
Estimated fair value of common stock							$ 0.177
Debt Derivative [Member] | Minimum [Member]
Short-term Debt [Line Items]
Expected volatility							154.70%
Weighted average risk-free interest rate							0.15%
Expected life							30 days
Debt Derivative [Member] | Maximum [Member]
Short-term Debt [Line Items]
Expected volatility							186.80%
Weighted average risk-free interest rate							0.17%
Expected life							1 year
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		96,553
Accrued interest							2,626
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Amortization of debt discount							436,593	495,438
Convertible Notes Payable [Member] | The Original Material Definitive Agreement With Natural Plant Extract Of California, Inc[Member]
Short-term Debt [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.
Convertible Notes Payable [Member] | Settlement And Release Of All Claims Agreement With Natural Plant Extract Of California, Inc[Member]
Short-term Debt [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.
Convertible Promissory Notes - January 06, 2020, GW Holding Group [Member]
Short-term Debt [Line Items]
Convertible promissory note face value					$ 57,750
Convertible promissory note interest rate					10.00%
Convertible promissory note due date description					The promissory note is beginning on the six (6) month anniversary of the date of execution
Convertible promissory note conversion terms					GW has the option, beginning on the six (6) month anniversary of the date of execution, to convert all or any amount of the principal face amount of the note then outstanding into shares of the Company's common stock equal to 40% discount of the lowest trading price for fifteen prior trading days.
Debt discount					$ 5,250
Convertible promissory note payment terms					The note bears interest at a rate of 10% per annum and include a $5,250.00 OID such that the price of the note shall be $57,750.00
Convertible notes payable							57,750		0
Accrued interest							1,444
Convertible Promissory Notes - January 20, 2020, Jefferson Capital [Member]
Short-term Debt [Line Items]
Convertible promissory note conversion terms				Jefferson has the right to convert any or all of the debt into common stock of the Company, calculated on 60% multiplied by the lowest Trading Price of the Common Stock during the twenty (20) Trading Day period prior to the Issue Date of this Note, or (ii) 60% multiplied by the market price, meaning the lowest trade price for the Common Stock during the twenty (20) Trading Day period ending on the latest complete Trading Day prior to the Conversion Date.
Convertible notes payable							37,625		0
Accrued interest							627
Debt instrument maturity date				Jan. 20, 2021
Convertible Promissory Notes - January 21, 2020, BHP Capital [Member]
Short-term Debt [Line Items]
Convertible promissory note face value			$ 37,625
Convertible promissory note interest rate			10.00%
Convertible promissory note conversion terms			All amounts owed pursuant to the note shall be convertible, in whole or in part, into shares of Common Stock at BHP’s option at the lower of (i) the lowest price at which the Company has issued stock (the “Fixed Conversion Price”); or (ii) the Market Price, subject to adjustment. The “Market Price” means sixty percent (60%) of the lowest Trading Price for the Common Stock during the twenty (20) Trading Day period ending on the last trading day prior to the conversion date.
Convertible notes payable							37,625		0
Accrued interest							627
Debt instrument maturity date			Jan. 21, 2021
Convertible Promissory Notes - March 2, 2020, LG Capital Funding, LLC [Member]
Short-term Debt [Line Items]
Convertible promissory note face value	$ 50,000
Convertible promissory note interest rate	8.00%
Convertible promissory note conversion terms	LG Capital 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 at a price for each share of Common Stock equal to 55% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTC Markets exchange which the Company’s shares are traded for the twenty prior trading days including the day upon which a Notice of Conversion is received.
Convertible notes payable							50,000		$ 0
Accrued interest							333
Debt instrument maturity date	Mar. 2, 2021
Convertible Promissory Notes [Member]
Short-term Debt [Line Items]
Gain (loss) on change in fair value of derivative liabilities							(430,692)	(2,687,449)
Excess of the fair value of derivatives at issuance							(206,094)
Derivative liabilities were reclassified to additional paid in capital							$ 659,160
Convertible Promissory Notes [Member] | Interest Expense [Member]
Short-term Debt [Line Items]
Amortization of debt discount								$ 495,438

Stockholders' Deficit (Narrativ

Stockholders' Deficit (Narrative) (Details) - USD ($)	Jan. 17, 2020	Mar. 31, 2020	Mar. 31, 2019
Shares issued for services, value		$ 314	$ 153,850
Common stock issued in settlement of convertible notes payable and accrued interest, value		$ 633,700	$ 636,712
Warrants [Member]
Common stock issued in exchange for exercise of warrants on a cashless basis, shares		12,244,897
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 $0.0177 as of March 31, 2020, which would have been received by the option holders had those option holders exercised their options as of that date.
Convertible Notes Payable [Member]
Common stock issued in settlement of convertible notes payable and accrued interest, shares		32,805,286
Convertible Promissory Notes January 17, 2020 - Paladin Advisors, LLC [Member] | Warrants [Member]
Common stock issued in exchange for exercise of warrants on a cashless basis, shares	5,750,000
Common Stock [Member]
Shares issued for services, shares		8,333	141,667
Shares issued for services, value		$ 8	$ 142
Common stock issued in settlement of convertible notes payable and accrued interest, shares		32,805,286	913,651
Common stock issued in settlement of convertible notes payable and accrued interest, value		$ 32,805	$ 914
Common stock issued in exchange for exercise of warrants on a cashless basis, shares		12,244,897	655,556
Sale of common stock, shares			398,338
Common Stock [Member] | Convertible Notes Payable [Member]
Common stock issued in settlement of convertible notes payable and accrued interest, shares		32,805,286
Common stock issued in settlement of convertible notes payable and accrued interest, value		$ 633,700
Common Stock [Member] | Services [Member]
Shares issued for services, shares		8,333
Shares issued for services, value		$ 314
Common Stock [Member] | Settled Amounts Previously Accrued [Member]
Common stock issued to settle amounts previously accrued, share		8,333
Common stock issued to settle amounts previously accrued, value		$ 6,700
Common Stock [Member] | Settlement Of Legal Case[Member]
Shares issued for settlement of debt, shares		3,677,889
Shares issued for settlement of debt, value		$ 956,251
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.
Preferred Class B [Member]
Preferred stock voting rights		Each share of Class "B" Preferred Stock is entitled to 1,000 votes on all matters submitted to a vote to the stockholders of the Company
Preferred stock conversion terms		Preferred stock does not have conversion.

Fair Value Measurement (Narrati

Fair Value Measurement (Narrative) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Level 3 Financial Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Combined derivative and warrant liability	$ 6,059,349	$ 5,693,071

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Accrued compensation	$ 32,375	$ 4,875
Officers And Executives [Member]
Related Party Transaction [Line Items]
Accrued compensation	32,375	4,875
Officers [Member]
Related Party Transaction [Line Items]
Note payable	$ 0	$ 0

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - Subsequent Event [Member] - shares	Jun. 17, 2020	May 20, 2020
Material Definitive Agreement With White Lion Capital, LLC [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Agreement description	On June 17, 2020, the Company entered into a material definitive agreement with White Lion Capital, LLC, a Nevada Limited Liability Company (“White Lion”). White Lion agreed to invest up to ten million dollars to purchase the Registrant’s Common Stock, par value $0.001 per share, subject to the Company providing certain registration rights under the Securities Act of 1933, as amended, and the rules and regulations thereunder, and applicable state securities laws.
Former Director, Robert Coale [Member] | Preferred Class A [Member]
Subsequent Event [Line Items]
Shares agreed to cancel and returned to treasury		3,333,333