Marijuana Company of America (MCOA) S-1/A 3 Sep 21 IPO registration (amended) Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2021
Cover [Abstract]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Pre-Effective Amendment No. 1
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	0001078799
Entity Tax Identification Number	94-1246221
Entity Incorporation, State or Country Code	UT
Entity Address, Address Line One	633 W. 5th Street
Entity Address, Address Line Two	Suite 2826
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90071
City Area Code	888
Local Phone Number	777-4362
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 179,811	$ 74,503	$ 211,765
Short-term investments	743,200	239,063	27,403
Accounts receivable, net	47,570	8,640	18,317
Inventory	203,898	103,483	149,175
Prepaid insurance		55,783
Other current assets	93,830	56,121	11,034
Total current assets	1,268,309	537,593	417,694
Property and equipment, net	111,898	6,542	7,512
Other assets:
Long-term investments	2,232,899	1,552,001	693,915
Right-of-use-assets		7,858	22,101
Goodwill	2,989,803
Security deposit	2,500	2,500	2,500
Total assets	6,605,409	2,106,494	1,143,722
Current liabilities:
Accounts payable	706,396	480,877	797,789
Accrued compensation	9,000	79,214	4,875
Accrued liabilities	136,108	401,461	522,258
Notes payable, related parties	20,000	40,000	40,000
Loans payable PPP Stimulus	35,500	35,500
Convertible notes payable, net of debt discount of $1,122,225 and $808,980, respectively	497,775	1,426,894	3,193,548
Loans payable - acquisition	100,000
Contingent liability - acquisition	1,000,000
Right-of-use liabilities - current portion		7,858	14,361
Warrant liability to be settled			192,115
Contingency Liability			956,251
Subscriptions payable	1,063,977	670,000	330,797
Derivative liability	1,904,016	4,426,057	5,693,071
Total current liabilities	5,472,772	7,567,861	11,745,065
Non-Current Liabilities
Right-of-use liabilities			7,858
Total liabilities	5,472,772	7,567,861	11,752,923
Stockholders' deficit:
Preferred stock, $0.001 par value, 50,000,000 shares authorized
Common stock, $0.001 par value; 15,000,000,000 shares authorized; 5,068,524,855 and 3,136,774,861 shares issued and outstanding as of June 30, 2021 and December 31, 2020, respectively	5,068,525	3,136,775	77,958
Common stock to be issued, 266,164,070 and 11,892,411 shares, respectively	266,164	11,892
Additional paid in capital	87,581,650	77,687,561	63,467,054
Accumulated deficit	(91,795,702)	(86,309,595)	(74,164,213)
Total stockholders' deficit	1,132,637	(5,461,367)	(10,609,201)
Total liabilities and stockholders' deficit	$ 6,605,409	2,106,494	1,143,722
Preferred Class A [Member]
Stockholders' deficit:
Preferred stock, $0.001 par value, 50,000,000 shares authorized		10,000	10,000
Preferred Class B [Member]
Stockholders' deficit:
Preferred stock, $0.001 par value, 50,000,000 shares authorized		$ 2,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Preferred stock, par value per share	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000	50,000,000
Common stock, par value per share	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	15,000,000,000	15,000,000,000	15,000,000,000
Common stock, shares issued	5,068,524,855	3,136,774,861	77,958,081
Common stock, shares outstanding	5,068,524,855	3,136,774,861	77,958,081
Common stock to be issued	266,164,070	11,892,411	0
Convertible note payable, net of debt discount	$ 1,122,225	$ 808,980
Preferred Class A [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000	10,000,000
Preferred Class B [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, shares issued	2,000,000	2,000,000	0
Preferred stock, shares outstanding	2,000,000	2,000,000	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
REVENUES:
Sales	$ 16,880	$ 77,827	$ 51,810	$ 156,474	$ 267,584	$ 673,919
Related party sales	0	5,131	0	8,303	13,069	21,157
Total Revenues	16,880	82,958	51,810	164,777	280,653	695,076
Cost of sales	3,301	39,187	28,481	73,392	159,304	248,556
Gross profit	13,579	43,771	23,329	91,385	121,349	446,520
OPERATING EXPENSES:
Depreciation	1,262	1,582	2,653	3,328	5,933	7,299
Selling and marketing	155,212	74,212	262,761	200,667	420,511	1,743,427
Payroll and related	132,257	95,644	270,402	196,843	411,954	385,246
Stock-based compensation	139,000	536,452	158,900	542,767	3,014,888	1,417,850
General and administrative	611,970	211,116	1,137,652	415,172	1,122,954	3,363,516
Total operating expenses	1,039,701	919,006	1,832,368	1,358,777	4,976,240	6,917,338
Net loss from operations	(1,026,122)	(875,235)	(1,809,039)	(1,267,392)	(4,854,891)	(6,470,818)
OTHER INCOME (EXPENSES):
Interest expense, net	(891,783)	(881,945)	(1,992,745)	(1,772,096)	(2,999,291)	(4,682,247)
Legal Contingency expense						(1,497,674)
Impairment gain (loss) on joint ventures		7,048		(260,954)	(22,658)	(478,400)
Loss on equity investment	(394,194)	(7,048)	(394,194)	(133,893)	106,305	(13,842)
Gain (loss) on change in fair value of derivative liabilities	696,729	1,572,964	(1,629,289)	1,142,272
Loss on change in fair value of derivative liabilities					(4,698,072)	(2,123,570)
Unrealized gain (loss) on trading securities	(115,997)		504,137	(13,945)	248,204	(677,584)
Loss on sale of trading securities		(2,603)		(2,603)
Realized loss on sale of trading securities					(2,603)	(75,545)
Loss on disposition of investment					0	(389,664)
(Loss) gain on settlement of debt	(96,750)		(164,977)	3,490	77,624	(3,770,974)
Total other income (expense)	(801,995)	688,416	(3,677,068)	(1,037,729)	(7,290,491)	(13,709,500)
Net loss before income taxes	(1,828,117)	(186,819)	(5,486,107)	(2,305,121)	(12,145,382)	(20,180,318)
Income taxes (benefit)					0	0
NET INCOME (LOSS)	$ (1,828,117)	$ (186,819)	$ (5,486,107)	$ (2,305,121)	$ (12,145,382)	$ (20,180,318)
Loss per common share, basic and diluted	$ 0	$ 0	$ 0	$ (0.01)	$ (0.01)	$ (0.41)
Weighted average number of common shares outstanding, basic and diluted (after stock-split)	4,837,346,227	245,000,528	4,465,632,479	185,851,674	962,029,388	48,669,683

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Preferred Stock Class A [Member]	Preferred Stock Class B [Member]	Common Stock [Member]	Common Stock To Be Issued [Member]	Stock Subcriptions [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2018	$ 10,000		$ 42,687	$ 90,000		$ 50,707,104	$ (53,983,895)	$ (3,134,104)
Beginning Balance, shares at Dec. 31, 2018	10,000,000		42,687,301	316,693
Common stock issued to settle amounts previously accrued			$ 25			26,975		27,000
Common stock issued to settle amounts previously accrued, shares			25,000
Common stock issued for services rendered			$ 18,627			3,370,264		3,388,891
Common stock issued for services rendered, shares			18,627,050
Common stock issued in settlement of convertible notes payable and accrued interest			$ 9,251			3,832,638		3,841,889
Common stock issued in settlement of convertible notes payable and accrued interest, shares			9,251,217
Issuance of warrants and BCF with convertible debt			$ 1,000			855,717		856,717
Issuance of warrants and BCF with convertible debt, Shares			1,000,000
Issuance of common stock for settlement of liabilities – related parties			$ 1,221			1,181,194		1,182,415
Conversion of related party notes payable, Shares			1,220,856
Common stock issued in exchange for exercise of warrants on a cashless basis			$ 1,653			(1,653)
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			1,653,175
Issuance of common shares			$ 317	$ (90,000)		89,683
Issuance of common shares, Shares			316,693
Issuance of common shares, Shares				(316,693)
Sale of common stock			$ 222			64,778		65,000
Sale of common stock, shares			222,221
Common shares issued in settlement of legal case			$ 2,082			539,341		541,423
Common shares issued in settlement of legal case,Shares			2,082,398
Common shares cancelled by officer			$ (1,350)			1,350
Common shares cancelled by officer,Shares			(1,349,877)
Issuance of common stock for investments			$ 2,222			1,216,818		1,219,040
Issuance of common stock for investments, shares			2,222,047
Reclassification of derivative liabilities to additional paid in capital						1,582,845		1,582,845
Net Loss							(20,180,318)	(20,180,318)
Ending balance, value at Dec. 31, 2019	$ 10,000		$ 77,958			63,467,054	(74,164,213)	(10,609,201)
Ending Balance, shares at Dec. 31, 2019	10,000,000		77,958,081
Common stock issued to settle amounts previously accrued			$ 8			6,692		6,700
Common stock issued to settle amounts previously accrued, shares			8,333
Common stock issued for services rendered			$ 44,658			498,108		542,766
Common stock issued for services rendered, shares			44,658,333
Common stock issued in settlement of convertible notes payable and accrued interest			$ 270,549	$ 43,995		1,216,928		1,531,472
Common stock issued in settlement of convertible notes payable and accrued interest, shares			270,547,861	43,994,720
Converson of related party notes payable, Shares			21,384,103
Issuance of common stock for settlement of liabilities – related parties			$ 21,384			29,229		50,613
Common stock issued in exchange for exercise of warrants on a cashless basis			$ 51,054	$ 1,000		375,446		427,500
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			51,054,214	1,000,000
Common shares issued in settlement of legal case			$ 3,678			952,573		956,251
Common stock issued in settlement of legal case, shares			3,677,889
Reclassification of derivative liabilities to additional paid in capital						2,231,014		2,231,014
Net Loss							(2,305,121)	(2,305,121)
Ending balance, value at Jun. 30, 2020	$ 10,000		$ 469,289	$ 44,995		68,777,044	(76,469,334)	(7,168,006)
Ending Balance, shares at Jun. 30, 2020	10,000,000		469,288,814	44,994,720
Beginning balance, value at Dec. 31, 2019	$ 10,000		$ 77,958			63,467,054	(74,164,213)	(10,609,201)
Beginning Balance, shares at Dec. 31, 2019	10,000,000		77,958,081
Common stock issued to settle amounts previously accrued			$ 8			6,692		6,700
Common stock issued to settle amounts previously accrued, shares			8,333
Issuance of Series B Preferred Stock to officer		$ 2,000				2,227,027		2,229,027
Issuance of Series B Preferred Stock to officer, Shares		2,000,000
Common stock issued for services rendered			$ 217,396			568,465		785,861
Common stock issued for services rendered, shares			217,396,427
Common stock issued in settlement of convertible notes payable and accrued interest			$ 2,291,141			1,625,799		3,916,940
Common stock issued in settlement of convertible notes payable and accrued interest, shares			2,291,141,317
Issuance of common stock to settle liabilities			$ 205,583	$ 10,892		546,248		$ 762,723
Issuance of common stock to settle liabilities, Shares			205,582,491	10,892,411				205,582,494
Conversion of related party notes payable and accounts payable			$ 21,277			28,723		$ 50,000
Conversion of related party notes payable and accounts payable, Shares			21,276,596
Common stock issued in exchange for exercise of warrants on a cashless basis			$ 51,054	$ 1,000		375,446		427,500
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			51,054,214	1,000,000
Issuance of common shares
Sale of common stock			$ 268,680			210,006		478,686
Sale of common stock, shares			268,679,513
Common shares issued in settlement of legal case			$ 3,678			952,573		956,251
Common stock issued in settlement of legal case, shares			3,677,889
Common shares cancelled by officer
Issuance of common stock for investments
Reclassification of derivative liabilities to additional paid in capital						7,679,528		7,679,528
Net Loss							(12,145,382)	(12,145,382)
Ending balance, value at Dec. 31, 2020	$ 10,000	$ 2,000	$ 3,136,775	$ 11,892		77,687,561	(86,309,595)	(5,461,367)
Ending Balance, shares at Dec. 31, 2020	10,000,000	2,000,000	3,136,774,841	11,892,411
Common stock issued to settle amounts previously accrued
Issuance of preferred stock to officer
Common stock issued for services rendered			$ 21,000			119,900		140,900
Common stock issued for services rendered, shares			21,000,020
Common stock issued in settlement of convertible notes payable and accrued interest			$ 810,690			930,184		1,740,874
Common stock issued in settlement of convertible notes payable and accrued interest, shares			810,689,880
Issuance of common stock for settlement of liabilities			$ 3,027	$ (10,892)		16,488		8,623
Issuance of common stock for setlement of liabilities, shares			3,027,031	(10,892,411)
Converson of related party notes payable, Shares			22,500,000
Issuance of common stock for settlement of liabilities – related parties			$ 22,500			119,250		141,750
Common stock issued in exchange for exercise of warrants on a cashless basis			$ 400,000			(400,000)
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			400,000,000
Debt discount from warrants issued with convertible notes payable						446,026		446,026
Common stock issued for acquisition of business				$ 265,164		1,352,337		1,617,501
Common stock issued for acquisition of business, Shares				265,164,070
Sale of common stock			$ 632,598			726,169		1,358,767
Sale of common stock, shares			632,597,599
Issuance of common stock for investments			$ 41,935			608,065		650,000
Issuance of common stock for investments, shares			41,935,484
Reclassification of derivative liabilities to additional paid in capital						5,975,670		5,975,670
Net Loss							(5,486,107)	(5,486,107)
Ending balance, value at Jun. 30, 2021	$ 10,000	$ 2,000	$ 5,068,525	$ 266,164		$ 87,581,650	$ (91,795,702)	$ 1,132,637
Ending Balance, shares at Jun. 30, 2021	10,000,000	2,000,000	5,068,524,855	266,164,070

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (5,486,107)	$ (2,305,121)	$ (12,145,382)	$ (20,180,318)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	744,783	1,028,931	1,658,395	2,906,843
Depreciation and amortization	2,653	3,328	5,933	7,299
Bad debt expense				15,000
Imputed interest on stock-settled debt				147,115
Impairment Loss on equity method investee				286,127
Impairment loss on equity investment		260,954		720,921
Loss on equity investment	394,194	133,895
Loss (gain) on change in fair value of derivative liability	1,629,289	(1,142,272)	4,698,072	2,123,570
Interest expense recognized for the excess of fair value of derivative liability over net book value of notes payable at issuance	1,035,115	395,607	792,321	1,374,078
Loss on share inducement and settlement of warrant liability	0	138,885	163,885
Stock-based compensation	140,900	542,767	3,014,888	3,222,092
Unrealized (gain) loss on trading securities	(504,137)	27,403	(248,204)	677,584
Realized Loss on trading securities			2,603	105,013
Loss on settlement of liabilities	168,272	0	(77,624)	3,770,974
Changes in operating assets and liabilities:
Accounts receivable	1,361	9,752	9,677	13,059
Inventories	(93,669)	(9,290)	45,692	37,814
Prepaid expenses and other current assets	37,309	(95,384)	(100,870)	57,799
Notes receivable			75,000
Accounts payable	155,661	145,784	(45,706)	171,629
Accrued expenses and other current liabilities	(67,264)	195,874	353,149	(92,741)
Right-of-use assets	7,858	6,767	14,243	(22,101)
Right-of-use liabilities	(7,858)	(6,885)	(14,361)	22,219
Accrued compensation			74,339	322,068
Contingency liability				1,497,674
Net cash provided by (used in) operating activities	(1,841,640)	(669,005)	(1,723,950)	(2,816,282)
Cash flows from investing activities:
Purchases of property and equipment	(107,934)	(1,271)	(6,016)	(2,381)
Payment to establish joint venture	(30,898)	0
Acquisition of business	(150,607)	0
Proceeds from disposition of investment			125,000
Investment in joint venture				(223,788)
Net cash provided by (used in) investing activities	(289,439)	(1,271)	118,984	(226,169)
Cash flows from financing activities:
Proceeds from issuance of notes payable	1,508,250	442,000	1,017,664	2,802,500
Proceeds from PPP loan payable	0	35,500	35,500
Repayments of notes payable	(610,630)	0
Proceeds from issuance of notes payable				45,000
Repayments to related parties	(20,000)	0	(75,000)	(42,861)
Proceeds from sales of trading securities			10,855
Proceeds from sale of common stock	1,358,767	0	478,685	90,000
Net cash provided by (used in) financing activities	2,236,387	477,500	1,467,704	2,894,639
Net increase (decrease) in cash	105,308	(192,776)	(137,262)	(147,812)
Cash at beginning of period	74,503	211,765	211,765	359,577
Cash at end of period	179,811	18,989	74,503	211,765
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 and accrued interest			3,928,709	3,016,750
Common stock issued in settlement of convertible notes payable	1,740,874	1,531,471	50,000
Reclassification of derivative liabilities to additional paid-in capital	5,975,670	2,231,014	7,679,528	1,582,845
Investment in joint venture				2,650,000
Settlement of JV investment			386,930
Common stock issued in settlement of accrued liabilities and accounts payable			762,723
Common shares issued in settlement of legal case		956,251	$ 956,251
Common stock issued for investment	650,000
Common stock issued to settle liabilities	8,623
Common stock to be issued for acquisition of business	$ 1,617,501

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The unaudited condensed consolidated 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 Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current GAAP. Revenue is now recognized in accordance with FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition (“ASC Topic 606”). 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 principle 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. The Company adopted ASC Topic 606 for its reporting period as of the year ended December 31, 2017, which made its implementation of ASC Topic 606 effective in the first quarter of 2018. The Company decided to implement the modified retrospective transition method to implement ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, the Company applied the new standards to all new contracts initiated on or after the effective date. The Company also decided to apply this method to any incomplete contracts it determined are subject to ASC Topic 606 prospectively. For the quarter ended June 30, 2021, there were no incomplete contracts. As is more fully discussed below, the Company is of the opinion that none of its contracts for services or products contain significant financing components that require revenue adjustment under ASC Topic 606. Identification of Our Contracts with Customers Contracts included in the Company’s application of ASC Topic 606 for the quarter ended June 30, 2021 consisted solely of sales of the Company’s hempSMART™ products made by its sales associates and by the Company directly through its website. With respect to the Company’s 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 December 31, 2020 or 2019, or for the quarter ended June 30, 2021. In accordance with ASC Topic 606, the Company of the opinion that none of its hempSMART™ product sales or offered consulting service, each of which are discussed below, have a significant financing component. The Company’s opinion is based upon the transactional basis for its product sales, with revenue recognized upon customer order, payment and shipment, which occurs concurrently. The Company’s 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. The Company’s evaluation of its consulting services is based upon recognizing revenue as the services are performed for a determinable price per hour. The Company only recognizes revenues as incurred and charge billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is 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 the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. Determination of the Price in Our Sales Contracts The transaction prices in the Company’s sales contract are the amount of consideration the Company expects to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. The Company excludes amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, the Company’s sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided. Allocation of the Transaction Price of Our Sales Contracts The Company’s sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, the Company’s sales contracts include one performance obligation in each contract. As such, from the outset, the Company allocates the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which the Company believes is an accurate representation of what the price is in each transaction. Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. ASC 606-10-20 defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, the Company’s single performance obligation sales contracts are singularly related to its promise to provide the hempSMART™ products to the customer upon receipt of payment, and upon completion, allows the Company to realize revenue under its revenue recognition policy. With respect to the Company’s 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 December 31, 2020 and 2019 or for the quarter ended June 30, 2021. Identifying the Performance Obligations in Our Sales Contracts In analyzing the Company’s sales contracts, the Company’s policy is to identify the distinct performance obligations in a sales contract arrangement. In determining the Company’s performance obligations under its sales contracts, the Company considers that the terms and conditions of sales are explicitly outlined in its sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in the Company’s contracts, or are highly dependent or highly integrated with other goods in the Company’s sales contracts. Thus, the Company’s performance obligations are singularly related to its promise to provide the hempSMART™ products upon receipt of payment. The Company offers an assurance warranty on its hempSMART™ products that allows a customer to return any hempSMART™ products within 30 days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations since they may be elected at the whim of the customer for any reason. However, the Company does account for returns of purchase prices, if made. 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 the Company’s recognition of revenue after the adoption of ASC Topic 606 did not include any judgments or changes to judgments that affected the Company’s reporting of revenues since the Company’s product sales, both pre and post adoption of ASC Topic 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) the Company’s customers exercise discretion in determining the timing of when they place their product order and (2) the price negotiated in the Company’s product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, the Company is of the opinion that its 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 the Company or the customer under ASC Topic 606. Consulting Services The Company also offers professional services for financial accounting, bookkeeping and/or real property management consulting services based on consulting agreements. As of the date of this filing, the Company has 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 December 31, 2020 or 2019 or the quarter ended June 30, 2021. If and when the Company provides these professional services, it would intend and expect the arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, the Company intends 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, the Company will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. The Company only recognizes revenues as incurred and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is 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 the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. The Company determined that upon adoption of ASC Topic 606 there were no adjustments converting from ASC 605 to ASC Topic 606 because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and the Company’s 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 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 June 30, 2021 and December 31, 2020, allowance for doubtful accounts was $ 0 0 Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs. Cost of Sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. Stock-Based Compensation - Employees The Company accounts for the stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718-10-30. Pursuant to ASC 718-10-30-6 , all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement based on sales to third parties or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s) Generally, all forms of share-based payments, including stock options, warrants, restricted stock and stock appreciation rights are measured at their fair value on the grant date of the award based on the estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations. Stock-Based Compensation – Non Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation: Improvement to Nonemployee Share-Based Payment Accounting (“Topic 718”s). The ASU supersedes ASC 505-50, Equity-Based Payment to Non-Employment, and expands the scope of the Topic 718 to include stock-based payments granted to non-employees. Under the new guidance, the measurement date and performance and vesting conditions for stock-based payments to non-employees are aligned with those of employees, most notably aligning the award measurement date with the grant date of an award. The new guidance is required to be adopted using the modified retrospective transition approach. The Company adopted the new guidance effective January 1, 2019, and the adoption did not have a material impact on its financial statements and related disclosures. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s) 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 the Company’s share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of the Company’s 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 earnings per share calculation. The dilutive effect of the Company’s 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 3 5 Investments The Company follows ASC subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for an 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 6). 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 June 30, 2021 and December 31, 2020. 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 $ 168,780 44,659 Segment Information ASC 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, hempSMART. hempSMART STATEMENT OF OPERATIONS THREE AND SIX MONTHS ENDED JUNE 30, 2021 AND 2020 Segment Information For the three months ended 6 Months Ended For the three months ended 6 Months Ended March 31, 2021 June 30, 2021 June 30, 2021 March 31, 2020 June 30, 2020 June 30, 2020 Revenues $ 34,872 $ 16,537 $ 51,409 $ 81,819 $ 82,958 $ 164,777 Cost of Goods Sold 25,032 3,301 28,333 34,205 39,187 73,392 Gross Profit 9,840 13,236 23,076 47,614 43,771 91,385 Expense Stock Based Compensation — — — — 17,850 17,850 Selling and Marketing 97,812 150,881 248,693 101,897 74,356 176,253 Payroll and Related expenses 53,947 54,864 108,811 18,749 32,113 50,862 Depreciation Expense 1,391 1,391 2,782 1,746 1,582 3,328 General and Admin Expenses 55,801 95,864 151,665 67,949 53,911 121,860 Total Expense 208,951 303,000 511,951 190,341 179,812 370,153 Net Loss from Operations $ (199,111 ) $ (289,764 ) $ (488,875 ) $ (142,727 ) $ (136,041 ) $ (278,768 ) 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 condensed 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 June 30, 2021 and 2020, the Company has no Recent Accounting Pronouncements Recently Issued Accounting Pronouncements Not Yet Adopted In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)” (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU is part of the FASB’s simplification initiative which aims to reduce unnecessary complexity in GAAP. The ASU’s amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2020-06 will have on its financial statements. Recently Issued Accounting Pronouncements Adopted Accounting for Income Taxes Simplifying the Accounting for Income Taxes (Topic 740) Equity Securities, Equity-method Investments and Certain Derivative s Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)-Clarifying the Interactions between Topic 321, Topic 323, and Topic 815	NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the presentation of the accompanying financial statements follows: Basis and business presentation Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc, a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART brand. H Smart, Inc. is also registered with the California Secretary of State as a foreign corporation. On February 1, 2016, the Company formed MCOA CA, Inc., a California corporation as a wholly owned subsidiary to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited, a United Kingdom corporation, as a wholly owned subsidiary for the purpose of future expansion into the European market. On May 23, 2018, the Company formed H Smart, LLC in Washington State. On January 21, 2019, the Company converted this entity into a Washington State corporation named H Smart, Inc. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., H Smart, LLC, Hempsmart Limited, and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 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. Identification of Our Contracts with Our Customers Contracts included in our application of FASB ASC Topic 606, consist completely of sales contracts between us and our customers that create enforceable rights and obligations. For the year ended December 31, 2019, our sales contracts included the following parties: us, our sales associates and our customers. Our sales contracts were offered by us and our sales associates to our customers directly through our web site. Our sales contracts, and those formalized by our sales associates, are represented by an electronic order form, which contains the contractual elements of offer for sale, acceptance and the provision of consideration consisting of the buyer’s payment, which is concurrent with our delivery of hempSMART™ product. Since our hempSMART™ product sales contracts are consummated upon receipt of the customer’s acceptance of our offer; our concurrent receipt of our customers payment; and, our delivery of the agreed to hempSMART™ product, all parties are equally committed to fulfilling their respective obligations under the sales contracts. Further, the sales contracts specifically identify (1) parties; (2) quantity of hempSMART™ product ordered; (3) price; and, (4) subject, and so each respective party’s rights are identifiable and the payment terms are defined. Since the sales contracts are consummated concurrent with offer, acceptance, payment and delivery of the hempSMART™ product ordered, we recognize revenue and cash flows as the principal from the respective sales contract transactions as they complete. Further, because our sales contracts are offered, accepted and consummated concurrently, our ability to collect revenue is immediate. We receive no payments for agreements that do not qualify as a contract. If customers agree to multiple sales contracts when they are entered into at or near the same time, our policy is to combine those contracts if: (1) the sales contracts are negotiated as a single package; (2) the payment amount of one sales contract is dependent upon another sales contract; (3) our performance obligations of delivering multiple hempSMART™ products can be determined to be part of a single transaction. Since the nature of the entry into and consummation of our sales contracts occur concurrently, there are no changes or modifications to the terms of the sales contracts that would modify the enforceable rights and performance obligations of the parties and that would materially alter the timing of our receipt of revenue from our sales contracts. Identifying the Performance Obligations in Our Sales Contracts In analyzing our sales contracts, our policy is to identify the distinct performance obligations in a sales contract arrangement. In determining our performance obligations under our sales contracts, we consider that the terms and conditions of sales are explicitly outlined in our sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in our contracts, or are highly dependent or highly integrated with other goods in our sales contracts. Thus, our performance obligations are singularly related to our promise to provide the hempSMART™ products upon receipt of payment. We offer an assurance warranty on our hempSMART™ products that allows a customer to return any hempSMART™ products within thirty days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations, since they are electable at the whim of the customer for any reason. However, we do account for returns of purchase prices if made. Determination of the Price in Our Sales Contracts The transaction prices in our sales contract is the amount of consideration we expect to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. We exclude amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, our sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided. Allocation of the Transaction Price of Our Sales Contracts Our sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, our sales contracts include one performance obligation in each contract. As such, from the outset, we allocate the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which we believe is an accurate representation of what the price is in each transaction. Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. The standard defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” (ASC 606-10-20). For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, our single performance obligation sales contracts are singularly related to our promise to provide the hempSMART™ products to the customer upon receipt of payment, which occurs concurrently and when, upon completion, allows us under our revenue recognition policy to realize revenue. Regarding our offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2020 and 2019. Product Sales Revenue from product sales, including delivery fees, FOB shipping point, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606. Consulting Services We also offer professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, we have not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended 2020 and 2019. We intend and expect these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, we intend to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, we will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. We only recognize revenues as we incur and charge billable hours. Because our hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, we are of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue we recognize under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no quantitative adjustments converting from ASC 605 to ASC 606 respecting the timing of our revenue recognition because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and our consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash. Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2020, and 2019, allowance for doubtful accounts was $ 0 0 Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs. Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments including stock, stock options and restricted stock awards based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. For non-employees, share-based compensation awards are recorded at either the fair value of the services rendered or the fair value of the share-based payments, whichever is more readily determinable. Stock and restricted stock and option awards are based on the closing price of the stock underlying the awards on the grant date. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2020, and 2019, the number of outstanding stock options to purchase shares of common stock was 0 0 0 0 Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2020 and 2019 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share 2020 2019 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664 (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued options. Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method 3 5 Investments The Company follows Accounting Standards Codification subtopic 321-10, Investments-Equity Securities (“ASC 321-10) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes (See Note 4). Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2020 and 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 $ 129,504 540,474 Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2020, and 2019, the Company has no Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 (“ASC 280-10”) establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company’s only material principal operating segment. Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows. Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements. COVID-19 Impacts on Accounting Policies and Estimates COVID-19 Impacts on Accounting Policies and Estimates In light of the currently unknown ultimate duration and severity of COVID-19, we face a greater degree of uncertainty than normal in making the judgments and estimates needed to apply our significant accounting policies. As COVID-19 continues to develop, we may make changes to these estimates and judgments over time, which could result in meaningful impacts to our financial statements in future periods. As previously reported on Form 8-K filed on March 30, 2020, the Company was unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2019 by the original deadline of March 30, 2020, due to circumstances related to COVID-19 pandemic, specifically: (i) the Southern California area, including the location of the Company’s corporate headquarters, was at one of the epicenters of the coronavirus outbreaks in the United States and the Governor of California had ordered all residents to stay at home excepting only essential travel; and (ii) historically, the Company has relied on vendors in China to manufacture certain of its principal products. The outbreak of COVID-19 caused different levels of delay in operations of the Company, vendors, customers and professional service providers. As a result, the Company’s books and records were not easily accessible from our Chinese manufacturer of our products, resulting in a delay in the preparation, audit and completion of the Company’s financial statements for the Annual Report. Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 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 consolidated 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 the six months ended June 30, 2021, the Company incurred net losses from operations of $ 5,486,107 1,841,640 The Company's primary source of operating funds for the six months ended June 30, 2021 was from revenue generated from the issuance of convertible and non-convertible debt. The Company has experienced net losses from operations since inception, but expects these conditions to improve in 2021 and beyond as it continues to develop its direct sales and marketing programs The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding; however, there can be no assurance that the Company will be successful in developing profitable operations or that it will be able to obtain financing on favorable terms, if at all.	NOTE 2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements during year ended December 31, 2020, the Company incurred net losses of $ 12,145,382 1,723,950 The Company’s primary source of operating funds in 2020 and 2019 has been from funds generated from proceeds from the sale of common stock and the issuance of convertible and other debt. The Company has experienced net losses from operations since its inception, but expects these conditions to improve in 2020 and beyond as it develops its business model. The Company has stockholders’ deficiencies at December 31, 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.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY, MACHINERY AND EQUIPMENT Property and equipment as of June 30, 2021 and December 31, 2020 is summarized as follows: Schedule of Property and Equipment June 30, 2021 December 31, 2020 Computer equipment $ 23,784 $ 20,143 Furniture and fixtures 5,407 5,140 Machinery 104,102 — Subtotal 133,293 25,283 Less accumulated depreciation (21,395 ) (18,741 ) Property, machinery and equipment, net $ 111,898 $ 6,542 Property, machinery 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. On May 20, 2021, the Company purchased a new cannabis extraction machine which is to be leased to a cannabis distributor and manufacturer called Lynwood-MCOA joint venture. This joint venture is between Cannabis Global Inc. and the Company and pertains to the licensed cannabis operations of Natural Plant Extract of California Inc. in the city of Lynwood, CA. The lease payments are scheduled to commence during the third quarter of 2021. Depreciation expense was $ 2,653 3,328	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2020 and 2019 is summarized as follows: Schedule of Property and Equipment 2020 2019 Computer equipment $ 20,143 $ 16,358 Furniture and fixtures 5,140 5,140 Subtotal 25,283 21,498 Less accumulated depreciation (18,741 ) (13,986 ) Property and equipment, net $ 6,542 $ 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 $ 5,933 7,299

INVESTMENTS

INVESTMENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 6 – INVESTMENTS Bougainville Ventures, Inc. Joint Venture On March 16, 2017, the Company entered into a joint venture agreement with Bougainville Ventures, Inc. (“Bougainville”), a Canadian corporation, 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 I-502 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 BV-MCOA Management, LLC, a limited liability company organized in the State of Washington on May 17, 2017. Pursuant to the joint venture agreement, the Company committed to raise not less than $ 1,000,000 The joint venture 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 in the Company’s Current Report on Form 8-K filed with the SEC 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 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 I-502 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 as a result, as further discussed below, 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 enter into an amended 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 to the joint venture. 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 I-502 cannabis license holder to grow cannabis on the real property; and (iii) that clear title to the real property associated with the Tier 3 I-502 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 a lawsuit against Bougainville, BV-MCOA Management, LLC, Andy Jagpal, Richard Cindric, et al. in Okanogan County Washington Superior Court, case number 18-2-0045324. The Company 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, the appointment of a receiver, the return to treasury of 15 million shares of restricted common stock issued by the Company to Bougainville and treble damages pursuant to the Consumer Protection Act. The Company has filed a lis pendens on the real property. The case is currently in litigation. In connection with the joint venture agreement, the Company recorded a cash investment of $ 1,188,500 792,500 37,673 11,043 285,986 Natural Plant Extract On April 15, 2019, the Company entered into a joint venture agreement with Natural Plant Extract of California, Inc. and its subsidiaries (collectively, “NPE”), 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, the parties terminated the joint venture and entered into a settlement and release agreement (the “Settlement Agreement”). In exchange for a complete release of all claims, the Company and NPE (1) agreed that the Company would reduce its interest in NPE from 20% to 5%; (2) the Company agreed to pay NPE a total of $85,000 as follows: $35,000 concurrent with the execution of the Settlement Agreement, and $25,000 no later than the fifth calendar day for each of the two months following execution of Settlement Agreement; and, (3) to retire the balance of the Company’s original valuation obligation from the material definitive agreement, representing a shortfall of $56,085, in a convertible promissory note, with terms allowing NPE to convert the note into shares of the Company’s common stock of at a 50% discount to the closing price of the Company’s common stock as of the maturity date. The note was satisfied in full during the year ended December 31, 2020. As of the date of this filing, the Company owes $0 and is in compliance with the terms of the Settlement Agreement . On February 3, 2020, the Company issued NPE a convertible promissory note in the principal amount of $56,085. Additionally, as a result of the Settlement Agreement, the Company became liable to pay NPE its 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. Of the total amount due and payable by the Company with regards to the NPE joint venture agreement as of the date of this filing, the Company owes $75,000 and is in breach of the Settlement and Release of All Claims Agreement with NPE. On February 3, 2020, the Company issued a convertible promissory note in the principal amount of $56,085.15 to NPE. Additionally, as a result of the Company’s settlement agreement with NPE, the Company became liable to pay NPE its 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, the Company has not paid this amount and it is due and owing. Brazilian Joint Ventures On September 30, 2020, the Company entered into two joint venture agreements (the “Joint Venture Agreements”) with Marco Guerrero, a director of the Company (“Guerrero”) and related party, to form joint ventures in Brazil and in Uruguay to produce, manufacture, market and sell the Company’s hempSMART™ products in Latin America and to develop and sell hempSMART™ products globally. The Joint Venture Agreements contain equal terms for the formation of the joint venture entities in Uruguay and Brazil. The Brazilian joint venture, HempSmart Produtos Naturais Ltda. (“HempSmart Brazil”), will be headquartered in São Paulo, Brazil. The Uruguayan joint venture, Hempsmart Uruguay S.A.S. (“HempSmart Uruguay”), will be headquartered in Montevideo, Uruguay. Pursuant to the Joint Venture Agreements, the Company acquired a 70% equity interest in both HempSmart Brazil and HempSmart Uruguay, with a minority 30% equity interest in both HempSmart Brazil and HempSmart Uruguay being held by newly formed entities controlled by Guerrero. Pursuant to the Joint Venture Agreements, the Company agreed to provide capital in the amount of $50,000 to both HempSmart Brazil and HempSmart Uruguay, for a total capital outlay obligation of $100,000. It is expected that the proceeds of the initial capital contribution will be used for contracting with third-party manufacturing facilities in Brazil and Uruguay and related infrastructure and employment of key personnel. As of June 30, 2021, the Company has not initiated the capital contribution but is pending to be done in the third quarter. The boards of directors of HempSmart Brazil and HempSmart Uruguay will consist of three directors, elected by the joint venture partners. Pursuant to the Joint Venture Agreements, the Company agreed to license, on a royalty-free basis, certain of its intellectual property regarding its existing products to HempSmart Brazil and HempSmart Uruguay to enable the joint ventures to manufacture and sell its products in Brazil, Uruguay, and for export to other Latin American countries, the United States, and globally in accordance with the terms of the Joint Venture Agreements. In addition, as majority partner, in the event a joint venture is frustrated in its intent or purpose, the Company may trigger a compulsory buy-sell procedure pursuant to which the Company could pursue a sale of all or substantially all of the joint venture. Subject to certain exceptions, the joint venture partners may not transfer their interests in HempSmart Brazil and HempSmart Uruguay. Cannabis Global, Inc. Joint Venture On May 12, 2021, the Company entered into a joint venture agreement with Cannabis Global, Inc. (“Cannabis Global”) pursuant to which the Company will invest up to $250,000 into a newly formed entity (“MCOA Lynwood”) and Cannabis Global, through Natural Plant Extracts of California, Inc. (“Natural Plant”), an entity in which Cannabis Global owns a majority interest, will operate a regulated and licensed laboratory to manufacture various cannabis products in the State of California. As of June 30, 2021, the Company has invested $115,000. Share Exchange On September 30, 2020, the Company entered into a securities exchange agreement with Cannabis Global pursuant to which the Company issued 650,000,000 shares of its common stock to Cannabis Global in exchange for 7,222,222 shares of Cannabis Global common stock. In addition, the Company and Cannabis Global entered into a lock-up leak-out agreement which contains certain restrictions with respect to the sales of such securities. Eco Innovation Group Inc. – Share Exchange On February 26, 2021, the Company entered into a Share Exchange Agreement with Eco Innovation Group, Inc., a Nevada corporation quoted on OTC Markets Pink (“ECOX”) dated February 26, 2021, to acquire the number of shares of ECOX’s common stock, par value $0.001, equal in value to $650,000 based on the per-share price of $0.06, in exchange for the number of shares of Company common stock, par value $0.001, equal in value to $650,000 based on the closing price for the trading day immediately preceding the effective date (the “Share Exchange Agreement”). For both parties, the Share Exchange Agreement contains a “true-up” provision requiring the issuance of additional common stock in the event that a decline in the market value of either parties’ common stock should cause the aggregate value of the stock acquired pursuant to the Share Exchange Agreement to fall below $650,000. As of June 30, 2021, the Company owed ECOX and additional 64,621,893 with an estimated value of $394,194 related to the ECOX Share Exchange Agreement. The investment balance is $650,000, with a liability of $394,194 included in subscriptions payable related to the value of the additional shares to be issued. The Company recognized a loss of $394,194 related to the shares to be issued. Complementary to the Share Exchange Agreement, the Company and ECOX entered into a Lock-Up Agreement dated February 26, 2021 (the “Lock-Up Agreement”), providing that the shares of common stock acquired pursuant to the Share Exchange Agreement shall be subject to a lock-up period preventing its sale for a period of 12 months following issuance and limiting the subsequent sale to aggregate maximum sale value of $20,000 per week, or $80,000 per month. For a period of two years following the Effective Date, at the closing of each fiscal quarter, should the per-share closing price of the common shares of the same class as the Shares or the Exchange Shares, as quoted by the OTC Markets for the last day of the relevant fiscal quarter, decrease below original issuance value with the effect that the aggregate value of the Shares or the Exchange Shares at the fiscal quarter close would be lower than $650,000, then either MCOA, in the case of the Shares, or ECOX, in the case of the Exchange Shares, shall issue the other party the number of shares of common stock necessary to cause the aggregate value of the Shares or the Exchange Shares, as applicable, be $650,000 as of the end of the relevant fiscal quarter. The parties shall irrevocably instruct their respective transfer agents to reserve and maintain authorized and unissued common stock in a reserve account designated for the purpose of issuing such shares pursuant to this share exchange adjustment provision. Such share reserve accounts shall be maintained with a number of authorized and unissued common stock not less than three (3) times the number of Shares or Exchange Shares, as the case may be, that are issued pursuant to the Share Exchange Closing. On February 24, 2021, the closing price of the Company’s common stock was $0.0155, so that the number of shares of Company common stock issuable to ECOX under the Share Exchange Agreement is 41,935,484. As a result of the transactions pursuant to the Share Exchange Agreement, the Company will have 4,179,073,945 shares of common stock outstanding, with the shares issued to ECOX pursuant to the Share Exchange Agreement representing 1.00% of the Company’s outstanding shares. For the quarter ended June 30, 2021, the Company recorded a Loss on Equity Investment and corresponding increase in Subscriptions Payable of $394,194 to address the decline in the Company's stock price from the original issuance price of $.0155. On January 11, 2021, the Company formed Hempsmart Global, a Nevada corporation, as a wholly owned subsidiary intended to serve as our corporate vehicle to administer our expansion into South American markets. On June 29, 2021, the Company acquired cDistro, Inc., a Nevada corporation that operates a nationwide CBD wholesale distributor business. MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD AS OF JUNE 30, 2021 Schedule of Investment Roll Forward INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Lynwood Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. ECOX Benihemp JV MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Beginning balance 12-31-16 $ — $ — $ — $ — $ — $ — $ — $ — Investments made during 2017 3,049,275 10,775 100,000 250,000 1,188,500 1,500,000 — — Quarter 03-31-17 equity method Loss — — Quarter 06-30-17 equity method Loss — — Quarter 09-30-17 equity method Loss (375,000 ) (375,000 ) — Quarter 12-31-17 equity method accounting 313,702 313,702 — Impairment of Investment in 2017 (2,292,500 ) — (792,500 ) (1,500,000 ) — — Balances as of 12/31/17 $ 695,477 $ 10,775 $ — $ — $ 100,000 $ — $ 250,000 $ 334,702 $ — $ — $ — $ — $ — $ — INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Lynwood Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. ECOX Benihemp JV MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Investments made during 2018 986,654 986,654 — Quarter 03-31-18 equity method Loss (37,673 ) (37,673 ) — Quarter 06-30-18 equity method Loss (11,043 ) (11,043 ) — Quarter 09-30-18 equity method Loss (10,422 ) (10,422 ) — Quarter 12-31-18 equity method Loss (31,721 ) (31,721 ) — — Moneytrac investment reclassified to Short-Term investments (250,000 ) (250,000 ) 250,000 250,000 Unrealized gains on trading securities - 2018 — 560,000 560,000 Impairment of investment in 2018 (933,195 ) (557,631 ) (89,578 ) (285,986 ) — Balance 12-31-18 $ 408,077 $ 408,077 $ — $ — $ — $ — $ — $ — $ — $ — $ — $ 810,000 $ — $ — INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Lynwood Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. ECOX Benihemp JV MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac 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 $ — $ — $ — $ — $ — $ — $ — $ — $ — $ 675,000 $ — $ (135,000 ) 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 $ — (150,000 ) $ (150,000 ) Balance 06-30-19 $ 3,463,526 $ 419,352 $ — $ — $ — $ — $ — $ — $ — $ 2,993,709 $ 50,465 $ 525,000 $ — $ (285,000 ) INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Lynwood Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. ECOX Benihemp JV MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac 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 $ — (362,625 ) $ (362,625 ) Balance 09-30-19 $ 3,772,652 $ 682,141 $ — $ — $ — $ — $ — $ — $ — $ 2,898,722 $ 191,789 $ 120,708 $ — $ (689,292 ) INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Lynwood Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. ECOX Benihemp JV MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac 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 ) $ — Loss on disposition of investment $ (389,664 ) $ (389,664 ) Sale of trading securities during quarter ended 12-31-19 $ — $ (17,760 ) $ (17,760 ) Unrealized gains on trading securities - quarter ended 12-31-19 $ — (75,545 ) $ (75,545 ) Balance 12-31-19 $ 693,915 $ — $ — $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ 27,403 $ — $ (782,597 ) INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Lynwood Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. ECOX Benihemp JV MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac 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 $ — $ — $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ 13,458 $ — $ (796,542 ) INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Lynwood Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. ECOX Benihemp JV MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Equity Loss for Quarter ended 06-30-20 (7,048 ) (7,048 ) Impairment of Equity Loss for Quarter ended 06-30-20 7,048 7,048 Sales of of trading securities - quarter ended 06-30-20 (13,458 ) $ (13,458 ) Balance 06-30-20 $ 693,915 $ — $ — $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ — $ 0 $ (810,000 ) Global Hemp Group trading securities issued 650,000 $ 650,000 $ 185,000 $ 185,000 Investment in Cannabis Global — Balance 09-30-20 $ 1,343,915 $ — $ 650,000 $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ 185,000 $ 185,000 $ (810,000 ) Unrealized gain on Global Hemp Group securities - 4th Quarter 2020 $ 54,064 $ 54,064 Unrealized gains on Cannabis Global Inc securities - 4th Quarter 2020 208,086 $ 208,086 Balance 12-31-20 $ 1,552,001 $ — $ 858,086 $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ 239,064 $ 239,064 $ (810,000 ) Investment in ECOX 650,000 $ 650,000 $ 620,133 $ 620,133 Balance 03-31-21 $ 2,202,001 $ — $ 858,086 $ 650,000 $ — $ — $ — $ — $ — $ 693,915 $ 0 $ 859,197 $ 859,197 $ (810,000 ) Investments made during quarter ended 06-30-21 30,898 $ 30,898 Unrealized gain on Global Hemp Group securities - 2nd quarter 2021 ($ 115,997 ) ($ 115,997 ) Balance 06-30-21 $ 2,232,899 $ — $ 858,086 $ 650,000 $ — $ 30,898 $ — $ — $ — $ 693,915 $ — $ 743,200 $ 743,200 $ (810,000 ) 06-30-20 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 (h) Note (g) Note (f) Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV 478,494 394,848 - 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 2,784,044 3,040,324 3,193,548 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Long term debt - - - - - - - 172,856 Total Debt balance 3,262,538 3,435,172 3,193,548 4,322,427 3,928,042 1,664,793 1,422,410 2,067,411	NOTE 4 – INVESTMENTS MoneyTrac On March 13, 2017, in exchange for $250,000, we purchased a 15% interest in MoneyTrac Technology, Inc. (“MoneyTrac”), a developer of an integrated and streamlined electronic payment processing system containing E-Wallet and mobile applications, that allows for the management and processing of prepaid cards, debit cards, and credit card payments. On June 12th, 2018 Global Payout, Inc. (“Global”) entered into a Reverse Triangular Merger with MoneyTrac, MoneyTrac Technology, Inc., a California Corporation and MTrac Tech Corporation, a Nevada corporation and wholly-owned subsidiary of Global Payout, Inc., whereby MoneyTrac merged into MTrac Tech Corporation, the surviving corporation of the merger, and thereafter the separate existence of MoneyTrac ceased, and all rights, privileges, powers and property, were assumed by Merger Sub. 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, whereby each one (1) share of MoneyTrac stock, issued and outstanding immediately prior to the effective date of the Merger, was canceled and converted into ten (10) shares of Global common stock. 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 trading on the OTC Markets under the symbol “PYSC.” We realized $51,748 from sales of our Global securities during fiscal year ended December 31, 2019 Conveniant Hemp Mart, LLC Conveniant Hemp Mart, LLC (“Conveniant”) is a Wyoming limited liability company whose business plan includes the development, manufacture and sale of consumer products containing CBD that are intended for marketing and sales at convenience stores, gas stations and markets. On July 19, 2017, we agreed to lend $50,000 to Conveniant 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 Conveniant, subject to our payment of an additional $50,000 equaling a total purchase price of $100,000. The Company exercised this option on November 20, 2017 and paid Conveniant on November 21, 2017. Conveniant developed a line of consumer products containing industrial hemp derived CBD with no traceable THC content. On May 1, 2019, the Company and Conveniant agreed to cancel the Company’s 25% interest in Conveniant. Conveniant issued to the Company a credit memo equal to the Company’s $100,000 investment. The Company determined that as of December 31, 2018, the total investment was impaired. Global Hemp Group Joint Ventures We currently have one ongoing joint venture with Global Hemp Group, Inc., a Canadian corporation – the Scio, Oregon Joint Venture. As of September 30, 2019, we withdrew and fully impaired the Joint Venture with Global Hemp Group referred to as the “New Brunswick joint venture New Brunswick Canada On May 8, 2018, we entered into a joint venture with Global Hemp Group, Inc., develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. The joint venture agreement commits the Company to a cash contribution of $600,000 payable on the following funding schedule: $200,000 upon execution of the joint venture agreement; $238,780 by July 31, 2018; $126,445 by October 31, 2018; and, $34,775 by January 31, 2019. The Company has complied with its payments. The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. However, there were delays with Global Hemp Group’s management and maintenance of the business and the biomass that caused degradation to the harvested crop affecting marketability. We determined the investment fully impaired as of September 30, 2019. Additional issues and disputes arose between the Company and Global Hemp Group. These disputes led to the parties entering into a settlement agreement on September 28, 2020, whereby Global Hemp Group agreed to pay the Company $200,000 and issue common stock to the Company equal in value to $185,000 as of September 28, 2020, subject to a non-dilutive protection provision. Additionally, Global Hemp Group agreed to pay the Company $10,000 to cover the Company’s legal fees relating to the Agreement. In exchange for the settlement consideration, the Company agreed to relinquish its ownership interest in the joint venture The Company’s costs incurred by the Company’s interest was $0 and $10,775 for the years ended December 31, 2019 and 2018 and was recorded as other income/expense in the Company’s Statement of Operations in the appropriate periods. As of December 31, 2019, the balance of the New Brunswick JV investment reported on the balance sheet for the year ended December 31, 2019 was $0 as a result of the investment being deemed fully impaired and the Company withdrawing from the joint venture as of September 30, 2019. Global Hemp Group JV – Scio Oregon On May 8, 2018, the Company, Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation entered into a Joint Venture Agreement. The purpose of the joint venture is to develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. The joint venture agreement committed the Company to provide cash contributions of $600,000 payable on the following funding schedule: $200,000 upon execution of the joint venture agreement; $238,780 by July 31, 2018; $126,445 by October 31, 2018; and, $34,775 by January 31, 2019. The Company complied with its payments. The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. The joint venture partners prepared processing samples ranging in size from 100 lbs. to 2,000 lbs. for sample offers to extraction companies. However, there were delays with Global Hemp Group’s management and maintenance of the business and the biomass that caused degradation to the harvested crop affecting marketability. Additional issues and disputes arose between the Company and Global Hemp Group. These disputes led to the parties entering into a settlement agreement on September 28, 2020, whereby Global Hemp Group agreed to pay the Company $200,000 and issue common stock to the Company equal in value to $185,000 as of September 28, 2020, subject to a non-dilutive protection provision. Additionally, Global Hemp Group agreed to pay the Company $10,000 to cover the Company’s legal fees relating to the Agreement. In exchange for the settlement consideration, the Company agreed to relinquish its ownership interest in the joint venture. 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 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 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 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 In connection with the agreement, the Company recorded a cash investment of $ 1,188,500 792,500 37,673 11,043 285,986 GateC Joint Venture On March 17, 2017, the Company and GateC Research, Inc. (“GateC”) entered into a Joint Venture Agreement (“Agreement”) whereby the Company committed to raise up to one and one-half million dollars ($1,500,000) over a six-month period, with a minimum commitment of five hundred thousand dollars ($500,000) within a three (3) month period; and, information establishing brands and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies, including but not limited to its affiliate marketing program, directly tailored to the cannabis industry GateC agreed to contribute its management and control services and systems related to cannabis grow operations in Adelanto County, California, and its permit to grow marijuana in an approved zone in Adelanto, California. GateC did not own a physical site for its operation in Adelanto County, California, and GateC’s permit to grow cannabis did not contain a conditional use permit. On or about November 28, 2017, GateC and the Registrant orally agreed to suspend the Company’s funding commitment, pending the finalization of California State regulations governing the growth, cultivation and distribution of cannabis, which were expected to be completed in 2018. On March 19, 2018, the Company and GateC rescinded the Agreement and concurrently released each other from any all any and all losses, claims, debts, liabilities, demands, obligations, promises, acts, omissions, agreements, costs and expenses, damages, injuries, suits, actions and causes of action, of whatever kind or nature, whether known or unknown, suspected or unsuspected, contingent or fixed, that they may have against each other and their Affiliates, arising out of the Agreement. The Registrant incurred no termination penalties as the result of its entry into the Recession and Mutual Release Agreement. In 2017, the Company recorded a debt obligation of $ 1,500,000 1,500,000 1,500,000 Natural Plant Extract of California Natural Plant Extract of California & Subsidiaries Joint Venture; On April 15, 2019, the Company entered into a joint venture agreement with Natural Plant Extracts of California, Inc. and subsidiaries. The purpose of the joint venture was to utilize Natural Plant Extracts’ California and City cannabis licenses to jointly operate a business named “Viva Buds” to operate a licensed cannabis distribution service in California. In exchange for acquiring 20% of Natural Plant Extracts’ common stock, the Company agree to pay two million dollars and issue Natural Plant Extract one million dollars’ worth of the Company’s restricted common stock. As of February 3, 2020, the Company was in arrears in its payment obligations under the joint venture agreement, and the parties entered into a settlement and release of all claims terminating the joint venture. The parties agreed to reduce the Company’s equity ownership in Natural Plant Extracts from 20% to 5%. The Company also agreed to pay Natural Plant Extracts $85,000 and the balance of $56,085.15 paid in a convertible promissory note issued with terms allowing Natural Plant Extracts to convert the note into common stock at a 50% discount to the closing price of MCOA’s common stock as of the maturity date Cannabis Global Share Exchange Share Exchange with Cannabis Global, Inc. On September 30, 2020, the Company entered into a securities exchange agreement with Cannabis Global, Inc., a Nevada corporation. By virtue of the agreement, the Company issued 650,000,000 shares of its unregistered common stock to Cannabis Global in exchange for 7,222,222 shares of Cannabis Global unregistered common stock. The Company and Cannabis Global also entered into a lock up leak out agreement which prevents either party from sales of the exchanged shares for a period of 12 months. Thereafter the parties may sell not more than the quantity of shares equaling an aggregate maximum sale value of $20,000 per week, or $80,000 per month until all Shares and Exchange Shares are sold Joint Ventures in Brazil and Uruguay – Development Stage On October 1, 2020, we entered into two Joint Venture Agreements with Marco Guerrero, a director of the Company, dated September 30, 2020, to form joint venture operations in Brazil and in Uruguay to produce, manufacture, market and sell the Company’s hempSMART™ products in Latin America, and will also work to develop and sell hempSMART™ products globally. The Joint Venture Agreements contain equal terms for the formation of joint venture entities in Uruguay and Brazil. The Brazilian joint venture will be headquartered in São Paulo, Brazil, and will be named HempSmart Produtos Naturais Ltda. (“HempSmart Brazil”). The Uruguayan joint venture will be headquartered in Montevideo, Uruguay and will be named Hempsmart Uruguay S.A.S. (“HempSmart Uruguay”). Both are in the development stage. Under the Joint Venture Agreements, the Company will acquire a 70% equity interest in both HempSmart Brazil and HempSmart Uruguay. A minority 30% equity interest in both HempSmart Brazil and HempSmart Uruguay will be held by newly formed entities controlled by Mr. Guerrero, our director and a successful Brazilian entrepreneur. The Company will provide capital in the amount of $50,000 to both HempSmart Brazil and HempSmart Uruguay under the Joint Venture Agreements, for a total capital obligation of $100,000 Schedule of Investment Roll Forward INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group 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 0 100,000 250,000 334,702 0 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 $ 0 $ 810,000 $ 0 $ 810,000 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac 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 $ 0 $ 675,000 $ 0 $ 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 $ 0 $ 2,993,709 $ 50,465 $ 525,000 $ 0 $ 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 $ 0 $ 2,898,722 $ 191,789 $ 120,708 $ 0 $ 120,708 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac 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 $ 0 $ 693,915 $ 0 $ 27,403 $ 0 $ 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 $ 0 $ 693,915 $ 0 $ 13,458 $ 0 $ 13,458 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Equity Loss for Quarter ended 06-30-20 (7,048 ) (7,048 ) Impairment of Equity Loss for Quarter ended 06-30-20 7,048 7,048 Sales of of trading securities - quarter ended 06-30-20 (13,458 ) $ (13,458 ) Balance 06-30-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 $ 0 Global Hemp Group trading securities issued 650,000 $ 650,000 $ 185,000 $ 185,000 Investment in Cannabis Global 0 Balance 09-30-20 $ 1,343,915 $ 0 $ 650,000 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 185,000 $ 185,000 $ 0 Unrealized gain on Global Hemp Group securities - 4th Quarter 2020 $ 54,064 $ 54,064 Unrealized gains on Cannabis Global Inc securities - 4th Quarter 2020 208,086 $ 208,086 Balance 12-31-20 $ 1,552,001 $ 0 $ 858,086 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 239,064 $ 239,064 $ 0 The following table indicates the amount of debt the Company recorded quarter to quarter as a result of its joint venture investments: Schedule of Debts Amounts Related to Joint Venture Investments Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract 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 Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense 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 Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense 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 Quarter 06-30-20 loan borrowings, net $ 65,091 $ 65,091 Quarter 06-30-20 debt conversion to equity ($ 727,118 ) $ (727,118 ) Quarter 06-30-20 reclass of liability $ 83,647 $ 83,647 Quarter 06-30-20 Debt Discount adjustments $ 405,746 $ (27,715 ) $ 433,461 Balance 06-30-20 (h) $ 3,262,538 $ 478,495 $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 65,735 $ 0 $ 2,662,224 Quarter 09-30-20 debt conversion to equity $ (606,472 ) $ (56,085 ) $ (65,735 ) $ (484,652 ) Debt Settlement during Q3 2020 $ (474,495 ) $ (474,495 ) Balance 09-30-20 (i) $ 2,181,571 $ 4,000 $ 0 $ 0 $ 0 $ 0 ($ 0 ) $ 0 $ 0 $ 2,177,572 Quarter 12-31-20 loan borrowings, net $ 309,675 $ 309,675 Quarter 12-31-20 Debt Discount adjustments $ (71,271 ) $ (71,271 ) Quarter 12-31-20 debt conversion to equity $ (993,081 ) $ (993,081 ) Balance 12-31-20 (j) $ 1,426,894 $ 4,000 $ 0 $ 0 $ 0 $ 0 ($ 0 ) $ 0 $ 0 $ 1,422,895

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 8 – CONVERTIBLE NOTES PAYABLE During the six months ended June 30, 2021, the Company issued an aggregate of 810,689,880 shares of its common stock in settlement of issued convertible notes payable and accrued interest. For the six months ended June 30, 2021 and June 30, 2020, the Company recorded amortization of debt discounts of $744,783 and $1,028,931, respectively, as a charge to interest expense. Convertible notes payable are comprised of the following: Schedule of Convertible Notes Payable June 30, December 31, 2021 2020 Lender (Unaudited) (Audited) Convertible note payable - Power Up Lending Group $ — $ 35,000 Convertible note payable - Crown Bridge Partners $ 35,000 $ 172,500 Convertible note payable – Labrys $ 537,500 $ — Convertible note payable - GS Capital Partners LLC $ — $ 143,500 Convertible note payable – Geneva Roth $ — $ 33,500 Convertible note payable - Robert L. Hymers III $ 185,000 $ 70,000 Convertible note payable – Dutchess Capital $ 135,000 $ 10,000 Convertible note payable – Redstart Holdings $ — $ 109,000 Convertible note payable - GW Holdings $ — $ 98,175 Convertible note payable - St. George/Bucktown $ 727,500 $ 1,160,726 Total $ 1,620,000 $ 1,832,401 Less debt discounts $ (1,122,225 ) $ (405,507 ) Net $ 497,775 $ 1,426,894 Less current portion $ (497,775 ) $ (1,426,894 ) Long term portion $ — $ — Convertible Note Payable-Labrys In June 2021, the Company issued a convertible promissory note in the aggregate principal amount of $537,500 to Labrys Funds, LP (“Labrys”). The promissory note accrues interest at 12% per annum, is due one year from the issuance date and includes an original issuance discount in the aggregate amount of $53,750. The Company also paid $33,750 in deferred financing fees and received $450,000 of net proceeds. The note is convertible at any time at a conversion price of $0.005 per share. The Company also issued a five-year warrants to purchase up to 76,349,431 shares of its common stock to Labrys, at an exercise price of $0.00704 per share. In addition, the Company issued five-year warrants to purchase up to 76,349,431 shares of its common stock to an investment banker for services, which warrants have an exercise price of $0.008448 per share. The aggregate debt discount of $533,526 is being amortized to interest expense over the respective terms of the note. The Company is prohibited from effecting a conversion of the 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. The Company is prohibited from effecting an exercise of the warrant to the extent that, as a result of such exercise, 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 exercise of the note. Accrued interest on the note was $ 5,375 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 Group Ltd. (“Power Up”). The promissory notes accrue interest at a rate of 10% per annum, were due one year from the respective issuance date and include an original issuance discount in the aggregate amount of $12,000. The notes are convertible at any time at a conversion price equal to 61% of the market price of the Company’s common stock, defined as the lowest trading price during the 15-trading-day period prior to the date of conversion. Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the notes should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares of common stock 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 has the right to prepay the notes for an amount ranging from 125% to 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 June 30, 2021 and December 31, 2020, the Company owed an aggregate of $ 0 35,000 0 1,167 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 10 issuance date and include an original issuance discount in aggregate amount of $22,500. Interest accrues 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 price equal to 60% of the market price of the Company’s common stock, 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 of common stock 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 was being amortized to interest expense over the respective terms of the notes. The Company also issued a warrants to purchase up to 519,230 shares of the Company’s common stock with an initial exercise price of $0.26, with reset provisions based on issuances of common stock subsequent to the issuance date. Due to the reset provision, the exercise option of these warrants is also accounted for as a derivative liability. See Note 10. The Company has the right to prepay the notes for an amount ranging from 125% to 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 June 30, 2021 and December 31, 2020, the Company owed an aggregate of $35,000 and $172,500 of principal, respectively, on the notes. As of June 30, 2021 and December 31, 2020, the Company owed accrued interest of $0 and $6,500 on the notes, respectively. 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 accrue interest at a rate of 12% per annum, were due one year from the respective issuance date and include an original issuance discount in an aggregate amount of $12,500. Interest accrues from the issuance date, but interest does not become payable until the notes becomes payable. The notes are convertible at any time at a conversion price equal to 55% the average of the two lowest trading prices of the Company’s common stock as quoted on the OTC Markets or such other exchange where the Company's shares are then traded, for the 20 trading days prior to the conversion date. 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 was being amortized to interest expense over the respective terms of the notes. As of June 30, 2021 and December 31, 2020, the Company an aggregate of $ 0 0 0 0 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 accrue interest at a rate of 8% per annum and were due six months from the respective issuance date of each note. Pursuant to the notes, Paladin has the option to convert all or any portion of the unpaid principal amount of the notes, plus accrued interest, into shares of the Company’s common stock at a conversion price equal to a 45% discount to the lowest closing bid of the 10 day trading period prior to the date of conversion. The aggregate debt discount of $46,721 was being amortized to interest expense over the respective terms of the notes. As of June 30, 2021 and December 31, 2020, the Company owed an aggregate of $ 0 0 0 0 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 10 15,000 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 0 143,500 0 2,789 Convertible Notes Payable-St. George Investments On November 1, 2017, the Company issued a secured convertible promissory note in the principal amount of $601,420 to St. George Investments LLC (“St. George”). The promissory note accrues interest at a rate of 10% per annum compounded daily, was due upon maturity on September 10, 2018 and includes an original issue discount of $59,220. The promissory note was funded on November 11, 2017 for $542,200, net of the original issue discount 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. On December 20, 2017, the Company issued a secured convertible promissory note in the principal amount of up to $1,655,000 to St. George. The promissory note accrues interest at a rate of 10% per annum compounded daily, was due upon maturity on October 27, 2018 and includes an original issue discount 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 five-year warrants to purchase up to 1,100,000 shares of the Company’s common stock at an exercise price of $2.40 per share, with certain reset provisions. As of June 30, 2020, the warrants had an exercise price of $0.0085 for 5,274,146 total warrants. 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 falls below $30,000,000, the conversion price will be 60% of the three lowest closing trade prices from the 20 trading days immediately prior to the date of conversion. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or common stock equivalents at an effective price less than the conversion price then in effect. The Company has a right to prepayment of the note, subject to a 20% prepayment premium. The note is secured by a trust deed of certain assets of the Company. “Market Capitalization” means the total outstanding shares of common stock multiplied by the stock price published on OTC Markets. 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 an aggregate of 394,460 shares of the Company’s 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 an aggregate of 1,710,897 shares of the Company’s 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 these convertible promissory notes. Although these notes were in default until they were repaid, the lender did not enforce the default interest rate. On August 28, 2018, the Company issued a secured convertible promissory note in the amount of $ 1,128,518 10 100,000 5,000 825,000 As an investment incentive to St. George, the Company issued St. George five-year warrants to purchase up to 750,000 1,588,493 1,114,698 The promissory notes are convertible, at any time at St. George’s option, at $2.40 per share. However, in the event the Company’s Market Capitalization falls below $30,000,000, the conversion rate will be 60% of the three lowest closing trade prices during the 20 trading days immediately prior to the date of conversion, subject to additional adjustments. In addition, the promissory notes include certain anti-dilution provisions should the Company subsequently issue any common stock or common stock equivalents at an effective price per share that is less than the conversion price then in effect. The Company has a right to prepayment of the note, subject to a 15% prepayment premium. The note is secured by a trust deed of certain assets of the Company. During the nine months ended September 30, 2019, $ 1,000,859 840,299 4,475,543 612,034 828,518 28,138 On January 29, 2019, the Company issued a secured convertible promissory note in the principal amount of $ 2,205,000 10 200,000 5,000 1,406,482 1,276,482 2.40 999,838 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 falls below $30,000,000, the conversion price will be 60% of the three lowest closing trade prices the 20 trading days immediately prior to the date of conversion, subject to additional adjustments. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or common stock equivalents at an effective price per share that is less than the conversion price then in effect. The Company has a right to prepayment of the note, subject to a 15% prepayment premium. The note is secured by a trust deed of certain assets of the Company. On March 25, 2019, the Company issued a secured convertible promissory note in the principal amount of $ 580,000 10 75,000 5,000 483,966 The promissory notes are convertible, at any time at St. George’s option, at $2.40 per share. However, in the event the Company’s Market Capitalization falls below $30,000,000, the conversion price will be 60% of the three lowest closing trade prices from the 20 trading days immediately prior to the date of conversion, subject to additional adjustments. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or common stock equivalents at an effective price per share less than the conversion price then in effect. The Company has a right to prepayment of the note, subject to a 15% prepayment premium. The note is secured by a trust deed of certain assets of the Company. The Company entered into five convertible note agreements with Bucktown Capital, LLC, an affiliated entity of St. George in fiscal year 2020 and during the six months ended June 30, 2021. The notes have total principal due of $727,500, bear interest at 8% per annum. The notes mature between December 2021 and March 2022. The notes are convertible at fixed prices, with $225,000 of principal convertible at $0.002 per share, $80,000 convertible at $0.003 per share, and $422,500 convertible at $0.005 per share. As of June 30, 2021 and December 31, 2020, the Company owed $727,500 and $1,160,726 of principal, respectively, on these notes. As of June 30, 2021 and December 31, 2020, the Company owed $24,042 and $350,525 of accrued interest on the above notes, respectively. 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 92,332 Convertible Notes Payable – Natural Plant Extract On April 15, 2019, the Company entered into a joint venture agreement with Natural Plant Extract of California, Inc. (“NPE”) 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, the Company terminated the joint venture. Definitive Agreement Pursuant to the agreement with NPE, the Company agreed to acquire 20% (equal to 200,000 shares of NPE) of NPE’s authorized shares in exchange for the payment of $2,000,000 and $1,000,000 worth of the Company’s restricted common stock. The Company agreed to form a joint venture with NPE incorporated in California under the name “Viva Buds, Inc.” for the purpose of operating a California licensed cannabis distribution business pursuant to California law legalizing THC psychoactive cannabis for recreational and medicinal use. The Company’s payment obligations were governed by a stock purchase agreement which required the Company to make the following payments: a. Deposit of $350,000 within 5 days of the execution of the agreement; b. Deposit of $250,000 payable within 30 days of the execution of the agreement; c. Deposit of $400,000 within 60 days of the execution of the agreement; d. Deposit of $500,000 within 75 days of the execution of the agreement; and e. Deposit of $500,000 within 90 days of the execution of the agreement. The Company made its initial payment pursuant to this schedule, but otherwise failed to comply with the payment schedule and was 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 universal release of all claims, the Company and NPE (i) agreed to reduce the Company’s interest in NPE from 20% to 5%; (ii) agreed that the Company would 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, (iii) agreed to retire the balance of the Company’s original valuation obligation from the agreement, representing a shortfall of $56,085.15, in a convertible promissory note, with terms allowing NPE to convert the note into the Company’s common stock at a 50% discount to the closing price of the Company’s common stock as of the maturity date. Of the total amount due and payable by the Company as of the date of this filing, the Company owes $50,000, and is in breach of the Settlement and Release of All Claims Agreement. On February 3, 2020, the Company issued a convertible promissory note in the principal amount of $56,085.15 to NPE. Additionally, as a result of the Company’s settlement agreement with NPE, the Company became liable to pay NPE its 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, the Company has not paid this amount and it is due and owing. Convertible Note Payable – GW Holdings Group On January 6, 2020, the Company entered into a convertible promissory note in the amount of $57,750 with GW Holdings Group, LLC (“GW”). GW has the option, beginning on the six month anniversary of the date of issuance, to convert all or any amount of the principal face amount of the note then outstanding into shares of the Company's common stock at a conversion price equal to 40% discount of the lowest trading price for the 15 trading days prior to the date of the conversion. The note accrues interest at a rate of 10% per annum and include a $5,250 original issue discount such that the price of the note was $57,750. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $98,175 of principal, respectively, on the note. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $818 in accrued interest on the note , respectively. Convertible Note Payable – Jefferson Capital On January 20, 2020, the Company issued a convertible promissory note to Jefferson Capital, LLC (“Jefferson”) with note matured on January 20, 2021. Jefferson has the right to convert any or all of the note into common stock of the Company at a conversion price equal to (i) 60% of the lowest trading price of the Company’s common stock during the 20 trading day period prior to the issue date of the note or (ii) 60% multiplied by the market price, meaning the lowest trade price for the Company’s common stock during the 20 trading day period ending on the latest complete trading day prior to the conversion. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $0 of principal, respectively, on the note. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $0 in accrued interest on the note. Convertible Note Payable – BHP Capital On January 21, 2021, the Company issued a convertible promissory note in the principal amount of $37,625to BHP Capital NY, Inc. (“BHP”). The Company agreed to pay simple interest on the outstanding principal amount of the note at a rate of 10% per annum. All amounts owed pursuant to the note are convertible, in whole or in part, into shares of the Company’s common stock at BHP’s option at the lower of (i) the lowest price at which the Company has issued stock; or (ii) the market price, defined as 60% of the lowest trading price for the Company’s common stock during the 20 trading day period ending on the last trading day prior to the conversion date. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $0 of principal, respectively, on the notes. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $0 in accrued interest on the note. Convertible Notes Payable – LG Capital On March 2, 2020, the Company entered issued a convertible promissory note in the principal amount of $50,000 to LG Capital Funding, LLC (“LG Capital”) which note matured on March 2, 2021. The note accrues interest at a rate of 8% per annum. 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 the note then outstanding into shares of the Company's common stock at a price per share of equal to 55% of the lowest trading price of the Company’s common stock as quoted on the OTC Markets for the 20 trading days prior to the date of conversion. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $0 of principal, respectively, on the note. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $0 in accrued interest on the note . Convertible Debt Summary: The Company has identified the embedded derivatives related to the above described notes and warrants. These embedded derivatives included certain conversion and reset features. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date of the note and to fair value as of each subsequent reporting date. At June 30, 2021, the Company determined the aggregate fair value of embedded derivatives to be $1,904,016. The fair values were determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 128.2% to 169.0%, (3) weighted average risk-free interest rate of 0.16% to 0.18%, (4) expected life of 0.05 to 2.7 years, (5) conversion prices of $0.00185 to $0.00333 and (6) the Company's common stock price of $0.004 per share as of June 30, 2020. For the six months ended June 30, 2021, the Company recorded a gain on the change in fair value of derivative liabilities of $1,347,646 and a loss of $1,035,115 related to the excess of the fair value of derivatives at issuance above convertible note principle as a charge to interest expense. For the six months ended June 30, 2020, the Company recorded a gain on change in fair value of derivative liabilities of $1,142,272, a loss of $395,607 related to the excess of the fair value of derivatives at issuance above convertible note principle as a charge to interest expense, and amortization of debt discounts of $1,028,931 as a charge to interest expense. Paycheck Protection Program Loan During the quarter ended June 30, 2020, the Company's wholly owned subsidiary, H Smart Inc., received a $35,500 loan as part of the Paycheck Protection Program (“PPP”) offered by the Small Business Administration. The Company has elected to account for the PPP loan pursuant to FASB ASC 470, Debt Accounting for Government Grants and Disclosure of Government Assistance Following the guidance in ASC 470, the Company has recognized the entire loan amount as a liability on the balance sheet, with interest accrued and expensed over the term of the loan. The Company will not impute additional interest at a market rate because transactions where interest rates are prescribed by governmental agencies are excluded from the scope of ASC 835-30. For purposes of derecognizing the liability, ASC 470 refers to the extinguishment guidance in ASC 405, Liabilities Based on that guidance, the loan would remain recorded as a liability until either of the following criteria are met: · The Company has been legally released from being the primary obligor under the liability. · The Company pays the lender and is relieved of its obligation for the liability. Because the Company will not be legally released from being the primary obligor of the PPP loan until forgiveness is actually granted, income from the extinguishment of the loan would only be recognized once the Company's application for forgiveness is approved. If the forgiveness application is approved, any resulting amount forgiven would be recognized and separately disclosed in the income statement as a gain on extinguishment. Subscriptions Payable On September 30, 2020, the Company entered into a share exchange agreement (“Share Exchange Agreement”) with Cannabis Global, Inc. (“CBGL”) dated September 30, 2020, to acquire the number of shares of CBGL’s common stock equal in value to $650,000 based on the closing price for the trading day immediately preceding the effective date of the Share Exchange Agreement, in exchange for the number of shares of Company common stock equal in value to $650,000 based on the closing price for the trading day immediately preceding the effective date of the Share Exchange Agreement. For both parties, the Share Exchange Agreement contains a “true-up” provision requiring the issuance of additional common stock in the event that a decline in the market value of either parties’ common stock should cause the aggregate value of the stock acquired pursuant to the Share Exchange Agreement to fall below $650,000. On February 26, 2021, the Company entered into a share exchange agreement (“ECOX Share Exchange Agreement”) with Eco Innovation Group, Inc. (“ECOX”) dated February 26, 2021, to acquire the number of shares of ECOX’s common stock, equal in value to $650,000 based on the per-share price of $0.06, in exchange for the number of shares of Company common stock equal in value to $650,000 based on the closing price for the trading day immediately preceding the effective date of the ECOX Share Exchange Agreement. For both parties, the ECOX Share Exchange Agreement contains a “true-up” provision requiring the issuance of additional common stock in the event that a decline in the market value of either parties’ common stock should cause the aggregate value of the stock acquired pursuant to the ECOX Share Exchange Agreement to fall below $650,000. Based on the value of ECOX shares in the market as of June 30, 2021, the Company recorded a value for additional shares owed to ECOX pursuant to the ECOX Share Exchange Agreement of $329,572 as a subscription agreement along with a loss from equity investment of $391,194. As of June 30, 2021 41,935,484 shares of the Company’s common stock have been issued. As a result, the balance of subscriptions payable as of June 30, 2021 and December 31, 2020 was $999,355 and $670,000, respectively.	NOTE 5 – CONVERTIBLE NOTES PAYABLE During the year ended December 31, 2020 and 2019, the Company issued an aggregate of 2,241,141,195 9,251,217 For the years ended December 31, 2020 and 2019, the Company recorded amortization of debt discounts of $ 1,658,395 2,906,843 Convertible notes payable are comprised of the following: Schedule of Convertible Notes Payable 2020 2019 Convertible note payable – Power Up Lending Group $ 35,000 $ 294 Convertible note payable – Crown Bridge Partners $ 172,500 $ 110,000 Convertible note payable – Odyssey Funding LLC $ — $ 250,000 Convertible note payable – Paladin Advisors LLC $ — $ 75,000 Convertible note payable- GS Capital Partners LLC $ 143,500 $ 173,000 Convertible note payable – Natural Plant Extract $ — $ 56,085 Convertible note payable – Robert L. Hymers III $ 70,000 $ 96,553 Convertible note payable – Geneva Roth $ 33,500 $ — Convertible note payable – Dutchess Capital Partners $ 10,000 $ — Convertible note payable – Redstart HLDGS $ 109,000 $ — Convertible note payable – GW Holdings $ 98,175 $ — Convertible notes payable-St George-due Dec 31,2020 and 2019 $ 1,160,726 $ 2,947,890 Total $ 1,832,401 $ 3,708,822 Less debt discounts $ (405,507 ) $ (808,980 ) Net $ 1,426,894 $ 2,899,842 Less current portion $ (1,426,894 ) $ (2,899,842 ) 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 10 12,000 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 $ 33,542 The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note. As of December 31, 2020, the Company owed an aggregate of $ 35,000 1,167 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 10 22,500 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 78,056 The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note. As of December 31, 2020, the Company owed an aggregate of $ 172,500 6,500 Convertible notes payable-Odyssey Funding LLC On October 30, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $ 250,000 12 0 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 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 0 0 0 Convertible notes payable-Paladin Advisors LLC On October 23, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $ 75,000 8 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 $ 0 0 0 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 10 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 $ 92,396 143,500 2,789 Convertible notes payable-St George Investments Effective November 1, 2017, the Company issued a secured convertible promissory note in aggregate of $ 601,420 10 September 10, 2018 59,220 542,200 417,890 38,378 1,655,000 10 October 27, 2018 155,000 5,000 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 1,200,000 300,000 1,100,000 5 2.40 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, $ 250,000 150,959 4,963 160,454 394,460 Effective August 28, 2018, the Company issued a secured convertible promissory note in aggregate of $ 1,128,518 23,518 10 June 30, 2019 100,000 5,000 825,000 218,518 198,518 As an investment incentive, the Company issued 750,000 5 2.40 1,588,493 1,114,698 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 January 29, 2019, the Company issued a secured convertible promissory note in aggregate of $ 2,205,000 10 December 5, 2019 200,000 5,000 1,406,482 1,276,482 1,500,000 5 2.40 999,838 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 The promissory note bears interest at 10 January 24, 2020 75,000 5,000 580,000 500,000 375,000 5 2.40 258,701 483,966 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 In December 2020, the Company entered into two convertible promissory notes in the aggregate amount of $ 160,000 150,000 As of December 31, 2020, the Company owed $ 1,160,726 349,458 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 10 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 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 $ 46,666 70,000 1,005 149,067 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 As of the date of this filing, the Company satisfied its payment obligations under the settlement agreement. Summary: The Company has identified the embedded derivatives related to the above described notes and warrants. These embedded derivatives included certain conversion and reset features. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date of the note and to fair value as of each subsequent reporting date. For the year ended December 31, 2020 and 2019, the Company recorded a loss on the change in fair value of derivative liabilities of $ 4,698,072 2,123,570 1,658,395 2,906,843 At December 31, 2020, the Company determined the aggregate fair values of $ 4,426,057 0 164.49 278.82 0.09 0.17 0.5 2.6 0.0041

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2020
Derivative Liabilities
DERIVATIVE LIABILITIES	NOTE 6 – DERIVATIVE LIABILITIES As described in Notes 4 and 7, the Company issued convertible notes and warrants that contained conversion features and a reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to fair value as of each subsequent reporting date. If an embedded conversion option in a convertible debt instrument no longer meets the bifurcation criteria in this Subtopic, an issuer shall account for the previously bifurcated conversion option by reclassifying the carrying amount of the liability for the conversion option (that is, its fair value on the date of reclassification) to shareholders' equity. Any debt discount recognized when the conversion option was bifurcated from the convertible debt instrument shall continue to be amortized.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 9 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company is authorized to issue 10,000,000 0.001 10,000,000 5,000,000 2,000,000 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 and 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 and does not have conversion, dividend or distribution upon liquidation rights. Common stock The Company is authorized to issue 15,000,000,000 shares of $0.001 par value common stock as of June 30, 2021. As of December 31, 2020, the Company was authorized to issue 5,000,000,000 shares of $ 0.001 5,068,524,855 3,136,774,861 During the six months ended June 30, 2021, the Company issued an aggregate of 21,000,020 140,900 During the six months ended June 30, 2021, the Company issued an aggregate of 810,689,880 1,677,373 During the six months ended June 30, 2021, the Company issued a net amount of 3,027,031 8,623 During the six months ended June 30, 2021, the Company issued 22,500,000 141,750 During the six months ended June 30, 2021, the Company issued 400,000,000 During the six months ended June 30, 2021, the Company sold 632,597,599 1,358,767 During the six months ended June 30, 2021, the Company issued 41,935,484 of its common stock with a value of $650,000 and will issue an additional 64,621,893 shares for investments with an estimated value of $394,194 related to the ECOX Share Exchange Agreement. The investment balance is $650,000, with a liability of $394,194 included in subscriptions payable related to the value of the additional shares to be issued. The Company recognized a loss of $394,194 related to these additional shares during the three months ended June 30, 2021. The Company is authorized to issue 15,000,000,000 0.001 During the six months ended June 30, 2020, the Company issued an aggregate of 8,333 6,700 During the six months ended June 30, 2020, the Company issued an aggregate of 44,658,333 542,766 During the six months ended June 30, 2020, the Company issued an aggregate of 270,547,861 1,531,471 During the six months ended June 30, 2020, the Company issued 21,384,103 50,613 During the six months ended June 30, 2020, the Company issued 51,054,214 During the six months ended June 30, 2020, the Company issued 3,677,889 956,251 On January 17, 2020, the Company entered into an amendment of an existing convertible promissory note issued to Paladin. The Company authorized the issuance of a warrant to purchase up to 5,750,000 shares of the Company’s common stock, which warrant could be exercised on a cashless basis. This warrant was exercised during the three months ended June 30, 2020. Options As of June 30, 2021, , and as of the date of this filing, the Company has no outstanding stock options. Warrants The following table summarizes the stock warrant activity for the three months ended June 30, 2021: Summarizes the Stock Warrant Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 293,054,702 $ 0.0011 2.22 $ 1,023,306 Granted 79,785,156 0.0071 5.00 — Increase due to reset provision (9,722,222 ) 0.004 2.41 — Exercised (194,788,035 ) 0.004 1.66 1,427,826 Outstanding at June 30, 2021 168,329,601 $ 0.0039 3.49 $ 503,850 Exercisable at June 30, 2021 168,329,601 $ 0.0039 3.49 $ 503,850 Certain warrants issued to debt holders have reset provisions whereby upon subsequent issuances of common stock at a price below the current exercise price, the number of warrants increase and the exercise price is reduced to the new price. 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 $0.0061 as of June 30, 2021, which would have been received by the option holders had those option holders exercised their options as of that date.	NOTE 7 – STOCKHOLDERS’ DEFICIT Preferred stock The Company is authorized to issue 15,000,000 0.001 10,000,000 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 2,000,000 2,229,027 2,000,000 Common stock The Company is authorized to issue 15,000,000,000 0.001 3,136,774,861 77,958,081 In 2020, the Company issued an aggregate of 217,396,427 785,861 In 2020, the Company issued an aggregate of 2,291,141,317 3,916,940 In 2020, the Company issued an aggregate of 21,276,596 50,000 In 2020, the Company issued an aggregate of 51,054,211 In 2020, the Company sold shares 268,679,513 478,685 In 2020, the Company issued 205,582,494 762,723 In 2020, the Company issued an aggregate of 3,677,889 956,251 In 2020, the Company issued an aggregate of 8,333 6,700 On September 3, 2019, the Company completed a 1 for 60 reverse stock-split of its common stock. In 2019, the Company issued an aggregate of 141,669 193,800 In 2019, the Company issued an aggregate of 18,510,381 3,293,688 In 2019, the Company issued an aggregate of 9,251,217 3,388,774 In 2019, the Company issued an aggregate of 1,000,000 856,717 In 2019, the Company issued an aggregate of 1,220,856 1,182,415 In 2019, the Company issued an aggregate of 1,653,175 In 2019, the Company sold shares 222,221 65,000 In 2019, the Company issued an aggregate of 2,082,398 541,424 In 2019, the Company issued an aggregate of 2,222,047 1,219,040 Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Binomial Option Pricing Model with a volatility figure derived from using the Company’s historical stock prices. Management determined this assumption to be a more accurate indicator of value. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla" options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the number of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period. The following table summarizes the stock option activity for the years ended December 31, 2020 and 2019: Summarizes the Stock Option Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2019 16,666,667 $ 0.30 7.76 $ 15,400,000 Granted — — — Forfeitures or expirations — Outstanding at December 31, 2020 16,666,667 $ 0.30 6.76 $ 15,296,667 Granted — — Forfeitures or expirations (16,666,667 ) 0.30 — Outstanding at December 31, 2020 0 (1) $ — — — Exercisable at December 31, 2020 0 (1) $ — — $ — (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option. The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the Company’s stock price of $0 and $0 as of December 31, 2020 and 2019 The following table presents information related to stock options at December 31, 2020 (1) Schedule of Options by Excerise Price Range Options Outstanding (1) Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ - - - - The stock-based compensation expense related to option grants was $ 0 0 (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued options. Warrants The following table summarizes the stock warrant activity for the two years ended December 31, 2020: Summarizes the Stock Warrant Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2018 1,847,447 $ 1.98 Granted 2,370,298 1.78 Exercised (192,521 ) 1.80 Forfeitures or expirations (14,113,000 ) $ 1.98 Outstanding at December 31, 2019 4,011,111 2.15 Granted 6,980,769 0.01 Exercised (192,521 ) 1.78 Increase due to reset provision 322,906,286 0.0004 Exercised (40,843,463 ) 0.0027 Forfeitures or expirations — Outstanding at December 31, 2020 293,054,702 $ 0.0011 2.2 $ 1,023,306 Exercisable at December 31, 2020 293,054,702 $ 0.0011 2.27 $ 1,023,306 Certain warrants issued to debt holders have reset provisions whereby upon subsequent issuances of common stock at a price below the current exercise price, the number of warrants increase and the exercise price is reduced to the new price. The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price less than the Company’s stock price of $0.004 and $0.07 as of December 31, 2020 and 2019, respectively, which would have been received by the warrant holders had those option holders exercised their warrants as of that date

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	NOTE 10 — FAIR VALUE MEASUREMENT ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. Upon adoption of ASC 825-10, there was no cumulative effect adjustment to beginning retained earnings and no impact on the financial statements. The carrying value of the Company’s cash and cash equivalents, accounts receivable, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of June 30, 2021 and December 31, 2020, 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 3. 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 3 are that of volatility and market price of the underlying common stock of the Company. As of June 30, 2021 and December 31, 2020, the Company did not have any derivative instruments that were designated as hedges. The derivative liability as of June 30, 2021 and December 31, 2020, in the amount of $1,904,016 and $4,426,057, 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 months ended June 30, 2021: Summary of Changes in Fair Value of Derivative Liabilities Debt Derivative Balance, January 1, 2021 $ 4,426,057 Increase resulting from initial issuance of additional convertible notes payable 1,824,340 Decreases resulting from conversion of convertible notes payable (5,975,670 ) Decreases resulting from payoff of convertible notes payable (649,961 ) Loss from change in fair value included in earnings 2,279,250 Balance, June 30, 2021 $ 1,904,016 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 June 30, 2021, 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.	NOTE 8 — FAIR VALUE MEASUREMENT The Company adopted the provisions of Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) on January 1, 2008. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. Upon adoption of ASC 825-10, there was no cumulative effect adjustment to beginning retained earnings and no impact on the financial statements. The carrying value of the Company’s cash and cash equivalents, accounts receivable, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of December 31, 2020, and 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 Notes 4 and 5 are that of volatility and market price of the underlying common stock of the Company. As of December 31, 2020, and 2019, the Company did not have any derivative instruments that were designated as hedges. The combined derivative and warrant liability as of December 31, 2020 and 2019, in the amounts of $ 4,426,057 5,693,071 The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the two years ended December 31, 2020: The derivative liabilities as of December 31, 2020 and 2019, in the amount of $ 4,426,057 5,693,071 The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the year ended December 31, 2020: Summary of Changes in Fair Value of Derivative Liabilities Debt Derivative Balance, December 31, 2019 $ 5,693,071 Increase resulting from initial issuances of additional convertible notes payable 1,714,442 Decreases resulting from conversion or payoff of convertible notes payable (7,679,528 ) Loss due to change in fair value included in earnings 4,698,072 Balance, December 31, 2020 $ 4,426,057 Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. During the year ended December 31, 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	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 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 to business meetings and due diligence with respect to acquisition targets and working capital purposes. As of June 30, 2021 and December 31, 2020, the balance due to officers for travel and working capital purposes was $0 and $0, respectively. As of June 30, 2021 and December 31, 2020, accrued compensation due to officers and executives included as accrued compensation was $ 9,000 79,214 Related party sales contributed $ 0 5,131 0 8,303	NOTE 9 — RELATED PARTY TRANSACTIONS The Company’s current officers and stockholders advanced funds to the Company for travel related and working capital purposes. As of December 31, 2020, and 2019, there were no related party advances outstanding. As of December 31, 2020 and 2019, accrued compensation due officers and executives included as accrued compensation was $ 79,214 4,875 For the years ended December 31, 2020 and 2019, the Company had sales to related parties of $ 13,069 21,157 During the year ended December 31, 2020, the Company issued 2,000,000 2,229,027

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 — COMMITMENTS AND CONTINGENCIES Employment contracts On February 3, 2020, we entered into an executive employment agreement with Jesus Quintero, our CEO and CFO providing for gross salary of $15,000 monthly, consisting of $12,000 in cash and $3,000 worth of our common stock valued on the closing price of our common stock on the last trading day of each month On February 28, 2020, the Company entered into executive contracts with its directors Edward Manolos and Themistocles Psomiadis. The agreements are for a term lasting from the effective date until the earlier of the date of the next annual or special stockholders meeting called for the purposes of electing directors, and the earliest of the following to occur: (a) the death of the Director; (b) the termination of the Director from his membership on the Board by the mutual agreement of the Company and the Director; (c) the removal of the Director from the Board by the majority stockholders of the Company; and (d) the resignation by the Director from the Board. Mr. Psomiadis and Mr. Manolos’ 2020 contracts provide for payments of $5,000 quarterly Operating lease To evaluate the impact on adoption of ASC842 – Leases, on the accounting treatment for leasing of real office property referred to as the “Premises”. The premises is located in Escondido, CA. On July 1, 2019, the Company entered into a lease extension agreement for its single operating lease, whereby the Company extended its office lease Escondido, California, in for two year. The extension period commenced on June 30, 2020 1,308 1,348 To evaluate the impact on adoption of ASC842 – Leases, on the accounting treatment for leasing of real office property referred to as the “Premises”. The premises is located in Escondido, CA. 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 $ 7,858 7,858 51,526 29,931 The following table provides the maturities of lease liabilities at December 31, 2020: Schedule of Future Minimum Lease Payments Maturity of Lease Liabilities at December 31, 2020 2020 $ — 2021 8,089 2021 and thereafter — Total — Total future undiscounted lease payments 8,089 Less: Interest (231 ) Present value of lease liabilities $ 7,858 Minimum lease payments under the Company’s operating lease under ASC 842 for 2021 is $7,858. Litigation The Company is subject at times to other legal proceedings and claims, which arise in the ordinary course of its business. Although occasional adverse decisions or settlements may occur, the Company believes that the final disposition of such matters should not have a material adverse effect on its financial position, results of operations or liquidity. Bougainville Ventures Bougainville Ventures, Inc Background On March 16, 2017, we entered into a joint venture agreement with Bougainville Ventures, Inc., a Canadian corporation. The purpose of the joint venture was for the Company and Bougainville to jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville’s high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a I502 Tier 3 license holder to grow cannabis on the site; provide technical and management services and resources including, but not limited to: sales and marketing, agricultural procedures, operations security and monitoring, processing and delivery, branding, capital resources and financial management; and, (iv) optimize collaborative business opportunities. The Company and Bougainville agreed to operate through a Washington State Limited Liability Company, and BV-MCOA Management, LLC was organized in the State of Washington on May 16, 2017. As our contribution to the joint venture, the Company committed to raise not less than $1 million dollars to fund joint venture operations based upon a funding schedule. The Company also committed to providing branding and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies directly tailored to the cannabis industry. The Company and Bougainville's agreement provided that funding provided by the Company would go, in part, towards the joint venture’s ultimate purchase of the land consisting of a one-acre parcel located in Okanogan County, Washington, for joint venture operations. As disclosed on Form 8-K on December 11, 2017, the Company did not comply with the funding schedule for the joint venture. On November 6, 2017, the Company and Bougainville amended the joint venture agreement to reduce the amount of the Company's commitment to $800,000 and also required the Company to issue Bougainville 15 million shares of the Company's restricted common stock. The Company completed its payments pursuant to the amended agreement on November 7, 2017, and on November 9, 2017, issued to Bougainville 15 million shares of restricted common stock. The amended agreement provided that Bougainville would deed the real property to the joint venture within thirty days of its receipt of payment. Thereafter, the Company determined that Bougainville had no ownership interest in the property in Washington State, but rather was a party to a purchase agreement for real property that was in breach for non-payment. Bougainville also did not possess an agreement with a Tier 3 I502 license holder to grow Marijuana on the property. Nonetheless, as a result of funding arranged for by the Company, Bougainville and an unrelated third party, Green Ventures Capital Corp., purchased the land. The land is currently pending the payment of delinquent property taxes that would allow for the Okanogan County Assessor to sub-divide the property, so that the appropriate portion could be deeded to the joint venture. Although Bougainville represented it would pay the delinquent taxes, it has not. To date, the property has not been deeded to the joint venture. To clarify the respective contributions and roles of the parties, the Company also offered to enter into good faith negotiations to revise and restate the joint venture agreement with Bougainville. The Company diligently attempted to communicate with Bougainville in good faith to accomplish a revised and restated joint venture agreement, and efforts towards satisfying the conditions to complete the subdivision of the land by the Okanogan County Assessor. However, Bougainville failed to cooperate or communicate with the Company in good faith, and failed to pay the delinquent taxes on the real property that would allow for sub-division and the deeding of the real property to the joint venture. Company Determines to File Suit. On August 10, 2018, the Company advised its independent auditor that Bougainville did not cooperate or communicate with the Company regarding its requests for information concerning the audit of Bougainville’s receipt and expenditures of funds contributed by the Company in the joint venture agreement. Bougainville had a material obligation to do so under the joint venture agreement. The Company believes that some of the funds it paid to Bougainville were misappropriated and that there was self-dealing with respect to those funds. Additionally, the Company believes that Bougainville misrepresented material facts in the joint venture agreement, as amended, including, but not limited to, Bougainville’s representations that: (i) it had an ownership interest in real property that was to be deeded to the joint venture; (ii) it had an agreement with a Tier 3 # I502 cannabis license holder to grow cannabis on the real property; and, (iii) that clear title to the real property associated with the Tier 3 # I502 license would be deeded to the joint venture thirty days after the Company made its final funding contribution Caren Glasser On March 2, 2020, Caren Glasser filed a request for arbitration against the Company alleging non-payment for past due compensation. The case was filed in the in the American Arbitration Association under Case no. 01-20-0000-6290 The Company and Ms. Glasser agreed to settle her dispute on May 7, 2020. The settlement agreement obligates the Company to pay Ms. Glasser $24,000 thirty days after Ms. Glasser executes the agreement, consistent with the Older Workers Benefit Protection Act (29 U.S.C. § 626(f). The Company made this payment and the case concluded

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES As of December 31, 2020, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $ 86,309,595 We have adopted the provisions of ASC 740-10-25, which provides recognition criteria and a related measurement model for uncertain tax positions taken or expected to be taken in income tax returns. ASC 740-10-25 requires that a position taken or expected to be taken in a tax return be recognized in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. Tax position that meet the more likely than not threshold is then measured using a probability weighted approach recognizing the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company had no tax positions relating to open income tax returns that were considered to be uncertain. We file income tax returns in the U.S. and in the state of California and Utah with varying statutes of limitations. The Company is required to file income tax returns in the U.S. Federal jurisdiction and in California. The Company is no longer subject to income tax examinations by tax authorities for tax years ending before December 31, 2017. The Company’s deferred taxes as of December 31, 2020 and 2019 consist of the following: Schedule of Deferred Tax Asset 2020 2019 Non-Current deferred tax asset: Net operating loss carry-forwards $ 86,309,595 $ 74,164,213 Valuation allowance (86,309,595 ) (74,164,213 ) Net non-current deferred tax asset $ — $ —

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – 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.	NOTE 12 – SUBSEQUENT EVENTS On January 5, 2021, the registrant appointed Tad Mailander as an independent member of its board of directors. On February 26, 2021, the “Company”) entered into a Share Exchange Agreement with Eco Innovation Group, Inc., a Nevada corporation quoted on OTC Markets Pink (“ECOX”), to acquire the number of shares of ECOX’s common stock, par value $0.001, equal in value to $ 650,000 0.06 Complementary to the Share Exchange Agreement, the Company and ECOX entered into a Lock-Up Agreement dated February 26, 2021 (the “Lock-Up Agreement”), providing that the shares of common stock acquired pursuant to the Share Exchange Agreement shall be subject to a lock-up period preventing its sale for a period of 12 months following issuance and limiting the subsequent sale to aggregate maximum sale value of $20,000 per week, or $80,000 per month. On January 11, 2021, the Company formed Hempsmart Global, a Nevada corporation, as a wholly owned subsidiary intended to serve as our corporate vehicle to administer our expansion into South American markets. On June 29, 2021, the Company acquired cDistro, Inc., a Nevada corporation that operates a nationwide CBD wholesale distributor business.

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Marijuana Company of America, Inc. (the “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. 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 condensed 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 consolidated balance sheet as of December 31, 2020 has been derived from audited financial statements set forth in the Company’s Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on April 14, 2021 (the “Annual Report”). Operating results for the three and six months ended June 30, 2021 are not necessarily indicative of results that may be expected for the year ending December 31, 2021. These condensed consolidated financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2020.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The unaudited condensed consolidated 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 Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current GAAP. Revenue is now recognized in accordance with FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition (“ASC Topic 606”). 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 principle 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. The Company adopted ASC Topic 606 for its reporting period as of the year ended December 31, 2017, which made its implementation of ASC Topic 606 effective in the first quarter of 2018. The Company decided to implement the modified retrospective transition method to implement ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, the Company applied the new standards to all new contracts initiated on or after the effective date. The Company also decided to apply this method to any incomplete contracts it determined are subject to ASC Topic 606 prospectively. For the quarter ended June 30, 2021, there were no incomplete contracts. As is more fully discussed below, the Company is of the opinion that none of its contracts for services or products contain significant financing components that require revenue adjustment under ASC Topic 606. Identification of Our Contracts with Customers Contracts included in the Company’s application of ASC Topic 606 for the quarter ended June 30, 2021 consisted solely of sales of the Company’s hempSMART™ products made by its sales associates and by the Company directly through its website. With respect to the Company’s 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 December 31, 2020 or 2019, or for the quarter ended June 30, 2021. In accordance with ASC Topic 606, the Company of the opinion that none of its hempSMART™ product sales or offered consulting service, each of which are discussed below, have a significant financing component. The Company’s opinion is based upon the transactional basis for its product sales, with revenue recognized upon customer order, payment and shipment, which occurs concurrently. The Company’s 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. The Company’s evaluation of its consulting services is based upon recognizing revenue as the services are performed for a determinable price per hour. The Company only recognizes revenues as incurred and charge billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is 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 the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. Determination of the Price in Our Sales Contracts The transaction prices in the Company’s sales contract are the amount of consideration the Company expects to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. The Company excludes amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, the Company’s sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided. Allocation of the Transaction Price of Our Sales Contracts The Company’s sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, the Company’s sales contracts include one performance obligation in each contract. As such, from the outset, the Company allocates the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which the Company believes is an accurate representation of what the price is in each transaction. Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. ASC 606-10-20 defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, the Company’s single performance obligation sales contracts are singularly related to its promise to provide the hempSMART™ products to the customer upon receipt of payment, and upon completion, allows the Company to realize revenue under its revenue recognition policy. With respect to the Company’s 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 December 31, 2020 and 2019 or for the quarter ended June 30, 2021. Identifying the Performance Obligations in Our Sales Contracts In analyzing the Company’s sales contracts, the Company’s policy is to identify the distinct performance obligations in a sales contract arrangement. In determining the Company’s performance obligations under its sales contracts, the Company considers that the terms and conditions of sales are explicitly outlined in its sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in the Company’s contracts, or are highly dependent or highly integrated with other goods in the Company’s sales contracts. Thus, the Company’s performance obligations are singularly related to its promise to provide the hempSMART™ products upon receipt of payment. The Company offers an assurance warranty on its hempSMART™ products that allows a customer to return any hempSMART™ products within 30 days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations since they may be elected at the whim of the customer for any reason. However, the Company does account for returns of purchase prices, if made. 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 the Company’s recognition of revenue after the adoption of ASC Topic 606 did not include any judgments or changes to judgments that affected the Company’s reporting of revenues since the Company’s product sales, both pre and post adoption of ASC Topic 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) the Company’s customers exercise discretion in determining the timing of when they place their product order and (2) the price negotiated in the Company’s product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, the Company is of the opinion that its 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 the Company or the customer under ASC Topic 606. Consulting Services The Company also offers professional services for financial accounting, bookkeeping and/or real property management consulting services based on consulting agreements. As of the date of this filing, the Company has 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 December 31, 2020 or 2019 or the quarter ended June 30, 2021. If and when the Company provides these professional services, it would intend and expect the arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, the Company intends 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, the Company will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. The Company only recognizes revenues as incurred and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is 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 the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. The Company determined that upon adoption of ASC Topic 606 there were no adjustments converting from ASC 605 to ASC Topic 606 because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and the Company’s 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 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 June 30, 2021 and December 31, 2020, allowance for doubtful accounts was $ 0 0 Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs. Cost of Sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. Stock-Based Compensation - Employees The Company accounts for the stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718-10-30. Pursuant to ASC 718-10-30-6 , all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement based on sales to third parties or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s) Generally, all forms of share-based payments, including stock options, warrants, restricted stock and stock appreciation rights are measured at their fair value on the grant date of the award based on the estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations. Stock-Based Compensation – Non Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation: Improvement to Nonemployee Share-Based Payment Accounting (“Topic 718”s). The ASU supersedes ASC 505-50, Equity-Based Payment to Non-Employment, and expands the scope of the Topic 718 to include stock-based payments granted to non-employees. Under the new guidance, the measurement date and performance and vesting conditions for stock-based payments to non-employees are aligned with those of employees, most notably aligning the award measurement date with the grant date of an award. The new guidance is required to be adopted using the modified retrospective transition approach. The Company adopted the new guidance effective January 1, 2019, and the adoption did not have a material impact on its financial statements and related disclosures. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s) 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 the Company’s share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of the Company’s 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 earnings per share calculation. The dilutive effect of the Company’s 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 3 5 Investments The Company follows ASC subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for an 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 6). 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 June 30, 2021 and December 31, 2020. 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 $ 168,780 44,659 Segment Information ASC 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, hempSMART. hempSMART STATEMENT OF OPERATIONS THREE AND SIX MONTHS ENDED JUNE 30, 2021 AND 2020 Segment Information For the three months ended 6 Months Ended For the three months ended 6 Months Ended March 31, 2021 June 30, 2021 June 30, 2021 March 31, 2020 June 30, 2020 June 30, 2020 Revenues $ 34,872 $ 16,537 $ 51,409 $ 81,819 $ 82,958 $ 164,777 Cost of Goods Sold 25,032 3,301 28,333 34,205 39,187 73,392 Gross Profit 9,840 13,236 23,076 47,614 43,771 91,385 Expense Stock Based Compensation — — — — 17,850 17,850 Selling and Marketing 97,812 150,881 248,693 101,897 74,356 176,253 Payroll and Related expenses 53,947 54,864 108,811 18,749 32,113 50,862 Depreciation Expense 1,391 1,391 2,782 1,746 1,582 3,328 General and Admin Expenses 55,801 95,864 151,665 67,949 53,911 121,860 Total Expense 208,951 303,000 511,951 190,341 179,812 370,153 Net Loss from Operations $ (199,111 ) $ (289,764 ) $ (488,875 ) $ (142,727 ) $ (136,041 ) $ (278,768 ) 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 condensed 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 June 30, 2021 and 2020, the Company has no Recent Accounting Pronouncements Recently Issued Accounting Pronouncements Not Yet Adopted In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)” (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU is part of the FASB’s simplification initiative which aims to reduce unnecessary complexity in GAAP. The ASU’s amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2020-06 will have on its financial statements. Recently Issued Accounting Pronouncements Adopted Accounting for Income Taxes Simplifying the Accounting for Income Taxes (Topic 740) Equity Securities, Equity-method Investments and Certain Derivative s Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)-Clarifying the Interactions between Topic 321, Topic 323, and Topic 815	NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the presentation of the accompanying financial statements follows: Basis and business presentation Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc, a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART brand. H Smart, Inc. is also registered with the California Secretary of State as a foreign corporation. On February 1, 2016, the Company formed MCOA CA, Inc., a California corporation as a wholly owned subsidiary to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited, a United Kingdom corporation, as a wholly owned subsidiary for the purpose of future expansion into the European market. On May 23, 2018, the Company formed H Smart, LLC in Washington State. On January 21, 2019, the Company converted this entity into a Washington State corporation named H Smart, Inc. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., H Smart, LLC, Hempsmart Limited, and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 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. Identification of Our Contracts with Our Customers Contracts included in our application of FASB ASC Topic 606, consist completely of sales contracts between us and our customers that create enforceable rights and obligations. For the year ended December 31, 2019, our sales contracts included the following parties: us, our sales associates and our customers. Our sales contracts were offered by us and our sales associates to our customers directly through our web site. Our sales contracts, and those formalized by our sales associates, are represented by an electronic order form, which contains the contractual elements of offer for sale, acceptance and the provision of consideration consisting of the buyer’s payment, which is concurrent with our delivery of hempSMART™ product. Since our hempSMART™ product sales contracts are consummated upon receipt of the customer’s acceptance of our offer; our concurrent receipt of our customers payment; and, our delivery of the agreed to hempSMART™ product, all parties are equally committed to fulfilling their respective obligations under the sales contracts. Further, the sales contracts specifically identify (1) parties; (2) quantity of hempSMART™ product ordered; (3) price; and, (4) subject, and so each respective party’s rights are identifiable and the payment terms are defined. Since the sales contracts are consummated concurrent with offer, acceptance, payment and delivery of the hempSMART™ product ordered, we recognize revenue and cash flows as the principal from the respective sales contract transactions as they complete. Further, because our sales contracts are offered, accepted and consummated concurrently, our ability to collect revenue is immediate. We receive no payments for agreements that do not qualify as a contract. If customers agree to multiple sales contracts when they are entered into at or near the same time, our policy is to combine those contracts if: (1) the sales contracts are negotiated as a single package; (2) the payment amount of one sales contract is dependent upon another sales contract; (3) our performance obligations of delivering multiple hempSMART™ products can be determined to be part of a single transaction. Since the nature of the entry into and consummation of our sales contracts occur concurrently, there are no changes or modifications to the terms of the sales contracts that would modify the enforceable rights and performance obligations of the parties and that would materially alter the timing of our receipt of revenue from our sales contracts. Identifying the Performance Obligations in Our Sales Contracts In analyzing our sales contracts, our policy is to identify the distinct performance obligations in a sales contract arrangement. In determining our performance obligations under our sales contracts, we consider that the terms and conditions of sales are explicitly outlined in our sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in our contracts, or are highly dependent or highly integrated with other goods in our sales contracts. Thus, our performance obligations are singularly related to our promise to provide the hempSMART™ products upon receipt of payment. We offer an assurance warranty on our hempSMART™ products that allows a customer to return any hempSMART™ products within thirty days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations, since they are electable at the whim of the customer for any reason. However, we do account for returns of purchase prices if made. Determination of the Price in Our Sales Contracts The transaction prices in our sales contract is the amount of consideration we expect to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. We exclude amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, our sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided. Allocation of the Transaction Price of Our Sales Contracts Our sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, our sales contracts include one performance obligation in each contract. As such, from the outset, we allocate the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which we believe is an accurate representation of what the price is in each transaction. Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. The standard defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” (ASC 606-10-20). For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, our single performance obligation sales contracts are singularly related to our promise to provide the hempSMART™ products to the customer upon receipt of payment, which occurs concurrently and when, upon completion, allows us under our revenue recognition policy to realize revenue. Regarding our offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2020 and 2019. Product Sales Revenue from product sales, including delivery fees, FOB shipping point, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606. Consulting Services We also offer professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, we have not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues as of the years ended 2020 and 2019. We intend and expect these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, we intend to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, we will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. We only recognize revenues as we incur and charge billable hours. Because our hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, we are of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue we recognize under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no quantitative adjustments converting from ASC 605 to ASC 606 respecting the timing of our revenue recognition because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and our consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash. Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2020, and 2019, allowance for doubtful accounts was $ 0 0 Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs. Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments including stock, stock options and restricted stock awards based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. For non-employees, share-based compensation awards are recorded at either the fair value of the services rendered or the fair value of the share-based payments, whichever is more readily determinable. Stock and restricted stock and option awards are based on the closing price of the stock underlying the awards on the grant date. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2020, and 2019, the number of outstanding stock options to purchase shares of common stock was 0 0 0 0 Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2020 and 2019 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share 2020 2019 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664 (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued options. Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method 3 5 Investments The Company follows Accounting Standards Codification subtopic 321-10, Investments-Equity Securities (“ASC 321-10) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes (See Note 4). Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2020 and 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 $ 129,504 540,474 Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2020, and 2019, the Company has no Segment Information Accounting Standards Codification subtopic Segment Reporting 280-10 (“ASC 280-10”) establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company’s only material principal operating segment. Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows. Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements. COVID-19 Impacts on Accounting Policies and Estimates COVID-19 Impacts on Accounting Policies and Estimates In light of the currently unknown ultimate duration and severity of COVID-19, we face a greater degree of uncertainty than normal in making the judgments and estimates needed to apply our significant accounting policies. As COVID-19 continues to develop, we may make changes to these estimates and judgments over time, which could result in meaningful impacts to our financial statements in future periods. As previously reported on Form 8-K filed on March 30, 2020, the Company was unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2019 by the original deadline of March 30, 2020, due to circumstances related to COVID-19 pandemic, specifically: (i) the Southern California area, including the location of the Company’s corporate headquarters, was at one of the epicenters of the coronavirus outbreaks in the United States and the Governor of California had ordered all residents to stay at home excepting only essential travel; and (ii) historically, the Company has relied on vendors in China to manufacture certain of its principal products. The outbreak of COVID-19 caused different levels of delay in operations of the Company, vendors, customers and professional service providers. As a result, the Company’s books and records were not easily accessible from our Chinese manufacturer of our products, resulting in a delay in the preparation, audit and completion of the Company’s financial statements for the Annual Report. 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.

OPERATING LEASE

OPERATING LEASE	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
OPERATING LEASE	NOTE 4 – OPERATING LEASE 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. ASU 2018-11, 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 ASU 2018-11, Leases, allowing it to account for its existing operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or, (iii) the accounting for indirect costs as defined in ASC 842. On May 31, 2021, the Company’s operating lease for its office space located at 1340 West Valley Parkway, Suite 205, Escondido, CA 92029 expired and, at that time, the Company fully amortized its right-of-use asset for such lease. On June 1, 2021, the Company entered into an office accommodation agreement whereby it may access a shared office space located at 633 West Fifth Street, Suite 2826, Los Angeles, CA 90071 on a month-to-month basis over a one-year term for a fee of $ 2,349 The Company determined under ASC 2018-11, Leases (Topic 842), due to the short-term nature of the office accommodation agreement, that such agreement met the criteria of ASC 842-20-25-2 and as such it is not necessary to capitalize the office accommodation agreement and fees will be recognized on a monthly straight-line basis. The adoption of this guidance resulted in no significant impact to the Company’s results of operations or cash flows.

PROPERTY, MACHINERY AND EQUIPME

PROPERTY, MACHINERY AND EQUIPMENT	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY, MACHINERY AND EQUIPMENT	NOTE 5 – PROPERTY, MACHINERY AND EQUIPMENT Property and equipment as of June 30, 2021 and December 31, 2020 is summarized as follows: Schedule of Property and Equipment June 30, 2021 December 31, 2020 Computer equipment $ 23,784 $ 20,143 Furniture and fixtures 5,407 5,140 Machinery 104,102 — Subtotal 133,293 25,283 Less accumulated depreciation (21,395 ) (18,741 ) Property, machinery and equipment, net $ 111,898 $ 6,542 Property, machinery 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. On May 20, 2021, the Company purchased a new cannabis extraction machine which is to be leased to a cannabis distributor and manufacturer called Lynwood-MCOA joint venture. This joint venture is between Cannabis Global Inc. and the Company and pertains to the licensed cannabis operations of Natural Plant Extract of California Inc. in the city of Lynwood, CA. The lease payments are scheduled to commence during the third quarter of 2021. Depreciation expense was $ 2,653 3,328	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2020 and 2019 is summarized as follows: Schedule of Property and Equipment 2020 2019 Computer equipment $ 20,143 $ 16,358 Furniture and fixtures 5,140 5,140 Subtotal 25,283 21,498 Less accumulated depreciation (18,741 ) (13,986 ) Property and equipment, net $ 6,542 $ 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 $ 5,933 7,299

NOTES PAYABLE, RELATED PARTY

NOTES PAYABLE, RELATED PARTY	6 Months Ended
	Jun. 30, 2021
Notes Payable Related Party
NOTES PAYABLE, RELATED PARTY	NOTE 7 – NOTES PAYABLE, RELATED PARTY As of June 30, 2021 and December 31, 2020, the Company’s officers and directors have provided advances and incurred expenses on behalf of the Company as such have been evidenced by the issuance of notes to such officers and directors. The notes are unsecured, due on demand and accrue interest at a rate of 5% per annum. The balance due to Notes Payable Related Party as of June 30, 2021 and December 31, 2020 was $ 20,000 40,000

ACQUISITION

ACQUISITION	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITION	NOTE 12 – ACQUISITION On June 29, 2021, the Company, cDistro Merger Sub, Inc., a Nevada corporation and a wholly-owned subsidiary of the Company (“Merger Sub”), and cDistro, Inc., a privately-held Nevada corporation engaged in the hemp and CBD product distribution business (“cDistro”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) pursuant to which, among other things, Merger Sub merged with and into cDistro on June 30, 2021, with cDistro becoming a wholly-owned subsidiary of the Company and the surviving corporation in the merger (the “Merger”). The Merger is intended to qualify for federal income tax purposes as a tax-free reorganization under the provisions of Section 368(a) of the Internal Revenue Code of 1986, as amended. Contingent Consideration - Earnout Agreement In connection to the Merger, the Company and the securityholder of cDistro (the “cDistro Stockholder”) entered into an earnout agreement dated June 29, 2021 (the “Earnout Agreement”), whereby the Company agreed to issue additional shares of its common stock to the cDistro Stockholder as compensation for the Merger conditioned upon the achievement of certain gross revenue milestones. If cDistro meets revenue targets of $600,000 per quarter, up to a total of $2,400,000 of revenue, the Company will issue shares worth $250,000 upon the achievement each quarterly revenue target, with the number of shares to be issued at each payout date calculated based on the lessor of 220,970,059 shares of common stock or a 30% discount to the average close price of the Company’s common stock for the 20-day period immediately preceding the payout date of the earnout. In accordance with ASC 805, the Company accounts for this earnout agreement as contingent consideration based on the number of shares calculated as owed as of each quarter end, with changes in value to be recorded in earnings each reporting period. Leak-Out Agreement On June 29, 2021, in connection with the Merger and the Earnout Agreement, the cDistro Stockholder entered into a Lock-Up and Leak-Out Agreement with the Company pursuant to which, among other thing, such stockholder agreed to certain restrictions regarding the resale of the common stock issued pursuant to the Merger for a period of six months from the date of the Merger. Employment Agreement On June 29, 2021, in connection with the Merger, the Company and the Chief Executive Officer of cDistro entered into an employment agreement, pursuant to which that employee will serve as cDistro’s Chief Executive Officer for a three-year term. The acquisition of cDistro is being accounted for as a business combination under ASC 805. The Company is continuing to gather evidence to evaluate what identifiable intangible assets were acquired, such as a customer list, and the fair value of each, and expects to finalize the fair value of the acquired assets within one year of the acquisition date. The aggregate preliminary fair value of consideration for the cDistro acquisition was as follows Schedule of aggregate preliminary fair value Amount Cash, net of cash acquired of $99,393 $ 250,607 Contingent Consideration - Earnout Agreement 1,000,000 265,164,070 shares of common stock (not issued as of June 30, 2021) 1,617,501 Total preliminary consideration transferred $ 2,868,108 During the three months ended June 30, 2021, the Company paid $ 250,000 The following information summarizes the preliminary allocation of the fair values assigned to the assets acquired and liabilities assumed at the acquisition date: Schedule summarizes the preliminary allocation of the fair values Accounts Receivable $ 40,291 Inventory 6,746 Other Assets 19,310 Goodwill 2,989,803 Accounts payable (181,042 ) Other accrued liabilities (7,000 ) Net assets acquired $ 2,868,108 Unaudited Pro Forma Financial Information The following table sets forth the pro-forma consolidated results of operations for the three and six months ended June 30, 2021 and 2020 as if the cDistro acquisition occurred on January 1, 2020. The pro forma results of operations are presented for informational purposes only and are not indicative of the results of operations that would have been achieved if the acquisitions had taken place on the dates noted above, or of results that may occur in the future. Schedule of pro-forma consolidated results of operations Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Revenue $ 290,196 $ 152,402 $ 444,239 $ 234,221 Operating loss (1,067,780 ) (965,158 ) (1,855,860 ) (1,357,315 ) Net loss (1,869,775 ) (276,742 ) (5,532,928 ) (2,395,044 ) Net loss per common share $ (0.00 ) $ (0.00 ) $ (0.00 ) $ (0.01 ) Weighted Average common shares outstanding 5,102,510,297 510,164,598 4,730,796,549 451,015,744

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Basis and business presentation		Basis and business presentation Marijuana Company of America, Inc. (The “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally a startup company organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired one hundred percent of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, we operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana. In conjunction with the change, the Company changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc, a Delaware corporation as a wholly owned subsidiary for the purpose of operating the hempSMART brand. H Smart, Inc. is also registered with the California Secretary of State as a foreign corporation. On February 1, 2016, the Company formed MCOA CA, Inc., a California corporation as a wholly owned subsidiary to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited, a United Kingdom corporation, as a wholly owned subsidiary for the purpose of future expansion into the European market. On May 23, 2018, the Company formed H Smart, LLC in Washington State. On January 21, 2019, the Company converted this entity into a Washington State corporation named H Smart, Inc. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: H Smart, Inc., H Smart, LLC, Hempsmart Limited, and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current GAAP. Revenue is now recognized in accordance with FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition (“ASC Topic 606”). 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 principle 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. The Company adopted ASC Topic 606 for its reporting period as of the year ended December 31, 2017, which made its implementation of ASC Topic 606 effective in the first quarter of 2018. The Company decided to implement the modified retrospective transition method to implement ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, the Company applied the new standards to all new contracts initiated on or after the effective date. The Company also decided to apply this method to any incomplete contracts it determined are subject to ASC Topic 606 prospectively. For the quarter ended June 30, 2021, there were no incomplete contracts. As is more fully discussed below, the Company is of the opinion that none of its contracts for services or products contain significant financing components that require revenue adjustment under ASC Topic 606.	Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 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.
Identification of Our Contracts with Our Customers		Identification of Our Contracts with Our Customers Contracts included in our application of FASB ASC Topic 606, consist completely of sales contracts between us and our customers that create enforceable rights and obligations. For the year ended December 31, 2019, our sales contracts included the following parties: us, our sales associates and our customers. Our sales contracts were offered by us and our sales associates to our customers directly through our web site. Our sales contracts, and those formalized by our sales associates, are represented by an electronic order form, which contains the contractual elements of offer for sale, acceptance and the provision of consideration consisting of the buyer’s payment, which is concurrent with our delivery of hempSMART™ product. Since our hempSMART™ product sales contracts are consummated upon receipt of the customer’s acceptance of our offer; our concurrent receipt of our customers payment; and, our delivery of the agreed to hempSMART™ product, all parties are equally committed to fulfilling their respective obligations under the sales contracts. Further, the sales contracts specifically identify (1) parties; (2) quantity of hempSMART™ product ordered; (3) price; and, (4) subject, and so each respective party’s rights are identifiable and the payment terms are defined. Since the sales contracts are consummated concurrent with offer, acceptance, payment and delivery of the hempSMART™ product ordered, we recognize revenue and cash flows as the principal from the respective sales contract transactions as they complete. Further, because our sales contracts are offered, accepted and consummated concurrently, our ability to collect revenue is immediate. We receive no payments for agreements that do not qualify as a contract. If customers agree to multiple sales contracts when they are entered into at or near the same time, our policy is to combine those contracts if: (1) the sales contracts are negotiated as a single package; (2) the payment amount of one sales contract is dependent upon another sales contract; (3) our performance obligations of delivering multiple hempSMART™ products can be determined to be part of a single transaction. Since the nature of the entry into and consummation of our sales contracts occur concurrently, there are no changes or modifications to the terms of the sales contracts that would modify the enforceable rights and performance obligations of the parties and that would materially alter the timing of our receipt of revenue from our sales contracts.
Identifying the Performance Obligations in Our Sales Contracts		Identifying the Performance Obligations in Our Sales Contracts In analyzing our sales contracts, our policy is to identify the distinct performance obligations in a sales contract arrangement. In determining our performance obligations under our sales contracts, we consider that the terms and conditions of sales are explicitly outlined in our sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in our contracts, or are highly dependent or highly integrated with other goods in our sales contracts. Thus, our performance obligations are singularly related to our promise to provide the hempSMART™ products upon receipt of payment. We offer an assurance warranty on our hempSMART™ products that allows a customer to return any hempSMART™ products within thirty days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations, since they are electable at the whim of the customer for any reason. However, we do account for returns of purchase prices if made.
Determination of the Price in Our Sales Contracts		Determination of the Price in Our Sales Contracts The transaction prices in our sales contract is the amount of consideration we expect to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. We exclude amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, our sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided.
Allocation of the Transaction Price of Our Sales Contracts		Allocation of the Transaction Price of Our Sales Contracts Our sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, our sales contracts include one performance obligation in each contract. As such, from the outset, we allocate the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which we believe is an accurate representation of what the price is in each transaction.
Recognition of Revenue when the Performance Obligation is Satisfied		Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. The standard defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” (ASC 606-10-20). For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, our single performance obligation sales contracts are singularly related to our promise to provide the hempSMART™ products to the customer upon receipt of payment, which occurs concurrently and when, upon completion, allows us under our revenue recognition policy to realize revenue. Regarding our offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2020 and 2019.
Product Sales	Product Sales Revenue from product sales, including delivery fees, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and (4) the product is shipped. The evaluation of the Company’s recognition of revenue after the adoption of ASC Topic 606 did not include any judgments or changes to judgments that affected the Company’s reporting of revenues since the Company’s product sales, both pre and post adoption of ASC Topic 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) the Company’s customers exercise discretion in determining the timing of when they place their product order and (2) the price negotiated in the Company’s product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, the Company is of the opinion that its 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 the Company or the customer under ASC Topic 606.	Product Sales Revenue from product sales, including delivery fees, FOB shipping point, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606.
Consulting Services	Consulting Services The Company also offers professional services for financial accounting, bookkeeping and/or real property management consulting services based on consulting agreements. As of the date of this filing, the Company has 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 December 31, 2020 or 2019 or the quarter ended June 30, 2021. If and when the Company provides these professional services, it would intend and expect the arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, the Company intends 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, the Company will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. The Company only recognizes revenues as incurred and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is 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 the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. The Company determined that upon adoption of ASC Topic 606 there were no adjustments converting from ASC 605 to ASC Topic 606 because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and the Company’s consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance.	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 2020 and 2019. We intend and expect these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, we intend to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, we will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. We only recognize revenues as we incur and charge billable hours. Because our hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, we are of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue we recognize under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no quantitative adjustments converting from ASC 605 to ASC 606 respecting the timing of our revenue recognition because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and our consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.	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.	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 in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management.	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.	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 June 30, 2021 and December 31, 2020, allowance for doubtful accounts was $ 0 0	Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2020, and 2019, allowance for doubtful accounts was $ 0 0
Inventories	Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs.	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.	Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs.
Stock Based Compensation	Stock-Based Compensation - Employees The Company accounts for the stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718-10-30. Pursuant to ASC 718-10-30-6 , all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement based on sales to third parties or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s) Generally, all forms of share-based payments, including stock options, warrants, restricted stock and stock appreciation rights are measured at their fair value on the grant date of the award based on the estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations.	Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments including stock, stock options and restricted stock awards based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. For non-employees, share-based compensation awards are recorded at either the fair value of the services rendered or the fair value of the share-based payments, whichever is more readily determinable. Stock and restricted stock and option awards are based on the closing price of the stock underlying the awards on the grant date. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2020, and 2019, the number of outstanding stock options to purchase shares of common stock was 0 0 0 0
Net Loss per Common Share, basic and diluted	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 the Company’s share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of the Company’s 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 earnings per share calculation. The dilutive effect of the Company’s convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year.	Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2020 and 2019 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share 2020 2019 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664 (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued options.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method 3 5	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 3 5
Investments	Investments The Company follows ASC subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for an 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 6).	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.	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 June 30, 2021 and December 31, 2020. 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.	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2020 and 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 $ 168,780 44,659	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $ 129,504 540,474
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 condensed 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 June 30, 2021 and 2020, the Company has no	Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2020, and 2019, the Company has no
Segment Information	Segment Information ASC 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, hempSMART. hempSMART STATEMENT OF OPERATIONS THREE AND SIX MONTHS ENDED JUNE 30, 2021 AND 2020 Segment Information For the three months ended 6 Months Ended For the three months ended 6 Months Ended March 31, 2021 June 30, 2021 June 30, 2021 March 31, 2020 June 30, 2020 June 30, 2020 Revenues $ 34,872 $ 16,537 $ 51,409 $ 81,819 $ 82,958 $ 164,777 Cost of Goods Sold 25,032 3,301 28,333 34,205 39,187 73,392 Gross Profit 9,840 13,236 23,076 47,614 43,771 91,385 Expense Stock Based Compensation — — — — 17,850 17,850 Selling and Marketing 97,812 150,881 248,693 101,897 74,356 176,253 Payroll and Related expenses 53,947 54,864 108,811 18,749 32,113 50,862 Depreciation Expense 1,391 1,391 2,782 1,746 1,582 3,328 General and Admin Expenses 55,801 95,864 151,665 67,949 53,911 121,860 Total Expense 208,951 303,000 511,951 190,341 179,812 370,153 Net Loss from Operations $ (199,111 ) $ (289,764 ) $ (488,875 ) $ (142,727 ) $ (136,041 ) $ (278,768 )	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 Recently Issued Accounting Pronouncements Not Yet Adopted In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)” (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU is part of the FASB’s simplification initiative which aims to reduce unnecessary complexity in GAAP. The ASU’s amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2020-06 will have on its financial statements. Recently Issued Accounting Pronouncements Adopted Accounting for Income Taxes Simplifying the Accounting for Income Taxes (Topic 740) Equity Securities, Equity-method Investments and Certain Derivative s Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)-Clarifying the Interactions between Topic 321, Topic 323, and Topic 815	Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.
Adoption of Accounting Standards		Adoption of Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued ASU 2014-09 “Revenue from Contracts with Customers” to supersede previous revenue recognition guidance under current U.S. GAAP. The guidance presents a single five-step model for comprehensive revenue recognition that requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Two options are available for implementation of the standard which is either the retrospective approach or cumulative effect adjustment approach. The guidance becomes effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company has determined that the adoption of ASU-2014-09 will not have a material impact on its financial statements.
COVID-19 Impacts on Accounting Policies and Estimates		COVID-19 Impacts on Accounting Policies and Estimates COVID-19 Impacts on Accounting Policies and Estimates In light of the currently unknown ultimate duration and severity of COVID-19, we face a greater degree of uncertainty than normal in making the judgments and estimates needed to apply our significant accounting policies. As COVID-19 continues to develop, we may make changes to these estimates and judgments over time, which could result in meaningful impacts to our financial statements in future periods. As previously reported on Form 8-K filed on March 30, 2020, the Company was unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2019 by the original deadline of March 30, 2020, due to circumstances related to COVID-19 pandemic, specifically: (i) the Southern California area, including the location of the Company’s corporate headquarters, was at one of the epicenters of the coronavirus outbreaks in the United States and the Governor of California had ordered all residents to stay at home excepting only essential travel; and (ii) historically, the Company has relied on vendors in China to manufacture certain of its principal products. The outbreak of COVID-19 caused different levels of delay in operations of the Company, vendors, customers and professional service providers. As a result, the Company’s books and records were not easily accessible from our Chinese manufacturer of our products, resulting in a delay in the preparation, audit and completion of the Company’s financial statements for the Annual Report.
Subsequent Events		Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Interim Financial Statements	Interim Financial Statements The unaudited condensed consolidated 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 Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current GAAP. Revenue is now recognized in accordance with FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition (“ASC Topic 606”). 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 principle 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. The Company adopted ASC Topic 606 for its reporting period as of the year ended December 31, 2017, which made its implementation of ASC Topic 606 effective in the first quarter of 2018. The Company decided to implement the modified retrospective transition method to implement ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, the Company applied the new standards to all new contracts initiated on or after the effective date. The Company also decided to apply this method to any incomplete contracts it determined are subject to ASC Topic 606 prospectively. For the quarter ended June 30, 2021, there were no incomplete contracts. As is more fully discussed below, the Company is of the opinion that none of its contracts for services or products contain significant financing components that require revenue adjustment under ASC Topic 606.	Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principal is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We adopted FASB ASC Topic 606 for our reporting period as of the year ended December 31, 2017, which made our implementation of FASB ASC Topic 606 effective in the first quarter of 2018. We decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, we applied the new standards to all new contracts initiated on/after the effective date. We also decided to apply this method to any incomplete contracts we determine are subject to FASB ASC Topic 606 prospectively. For the year ended December 31, 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.
Identification of Our Contracts with Customers	Identification of Our Contracts with Customers Contracts included in the Company’s application of ASC Topic 606 for the quarter ended June 30, 2021 consisted solely of sales of the Company’s hempSMART™ products made by its sales associates and by the Company directly through its website. With respect to the Company’s 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 December 31, 2020 or 2019, or for the quarter ended June 30, 2021. In accordance with ASC Topic 606, the Company of the opinion that none of its hempSMART™ product sales or offered consulting service, each of which are discussed below, have a significant financing component. The Company’s opinion is based upon the transactional basis for its product sales, with revenue recognized upon customer order, payment and shipment, which occurs concurrently. The Company’s 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. The Company’s evaluation of its consulting services is based upon recognizing revenue as the services are performed for a determinable price per hour. The Company only recognizes revenues as incurred and charge billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is 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 the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. Determination of the Price in Our Sales Contracts The transaction prices in the Company’s sales contract are the amount of consideration the Company expects to be entitled to for transferring promised hempSMART™ products. The consideration amount is fixed and not variable. The transaction price is allocated to the identified performance obligations in the contract. These allocated amounts are recognized as revenue when or as the performance obligations are fulfilled, which is concurrently upon receipt of payment. There are no future options for a contract when considering and determining the transaction price. The Company excludes amounts third parties will eventually collect, such as sales tax, when determining the transaction price. Since the timing between receiving consideration and transferring goods or services is immediate, the Company’s sales contract do not have a significant financing component, i.e., recognizing revenue at the amount that reflects the cash payment that the customer would have made at the time the goods or services were transferred to them (cash selling price), rather than significantly before or after the goods or services are provided. Allocation of the Transaction Price of Our Sales Contracts The Company’s sales contracts are not considered multi-element arrangements which require the fulfillment of multiple performance obligations. Rather, the Company’s sales contracts include one performance obligation in each contract. As such, from the outset, the Company allocates the total consideration to each performance obligation based on the fixed and determinable standalone selling price, which the Company believes is an accurate representation of what the price is in each transaction. Recognition of Revenue when the Performance Obligation is Satisfied A performance obligation is satisfied when or as control of the good or service is transferred to the customer. ASC 606-10-20 defines control as “the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.” For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. As noted above, the Company’s single performance obligation sales contracts are singularly related to its promise to provide the hempSMART™ products to the customer upon receipt of payment, and upon completion, allows the Company to realize revenue under its revenue recognition policy. With respect to the Company’s 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 December 31, 2020 and 2019 or for the quarter ended June 30, 2021. Identifying the Performance Obligations in Our Sales Contracts In analyzing the Company’s sales contracts, the Company’s policy is to identify the distinct performance obligations in a sales contract arrangement. In determining the Company’s performance obligations under its sales contracts, the Company considers that the terms and conditions of sales are explicitly outlined in its sales contracts and are so distinct and identifiable within the context of each sales contract, and so are not integrated with other goods, or constitute a modification or customization of other goods in the Company’s contracts, or are highly dependent or highly integrated with other goods in the Company’s sales contracts. Thus, the Company’s performance obligations are singularly related to its promise to provide the hempSMART™ products upon receipt of payment. The Company offers an assurance warranty on its hempSMART™ products that allows a customer to return any hempSMART™ products within 30 days if not satisfied for any reason. Assurance warranties are not identifiable performance obligations since they may be elected at the whim of the customer for any reason. However, the Company does account for returns of purchase prices, if made.
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 the Company’s recognition of revenue after the adoption of ASC Topic 606 did not include any judgments or changes to judgments that affected the Company’s reporting of revenues since the Company’s product sales, both pre and post adoption of ASC Topic 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) the Company’s customers exercise discretion in determining the timing of when they place their product order and (2) the price negotiated in the Company’s product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, the Company is of the opinion that its 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 the Company or the customer under ASC Topic 606.	Product Sales Revenue from product sales, including delivery fees, FOB shipping point, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of our recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected our reporting of revenues, since our product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) our customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in our product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, we are of the opinion that our product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for us or the customer under FASB ASC Topic 606.
Consulting Services	Consulting Services The Company also offers professional services for financial accounting, bookkeeping and/or real property management consulting services based on consulting agreements. As of the date of this filing, the Company has 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 December 31, 2020 or 2019 or the quarter ended June 30, 2021. If and when the Company provides these professional services, it would intend and expect the arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, the Company intends 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, the Company will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. The Company only recognizes revenues as incurred and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is 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 the Company recognizes under the contract or would otherwise contain a significant financing component under ASC Topic 606. The Company determined that upon adoption of ASC Topic 606 there were no adjustments converting from ASC 605 to ASC Topic 606 because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and the Company’s consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance.	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 2020 and 2019. We intend and expect these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, we intend to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, we will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. We only recognize revenues as we incur and charge billable hours. Because our hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, we are of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue we recognize under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no quantitative adjustments converting from ASC 605 to ASC 606 respecting the timing of our revenue recognition because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and our consulting services offered are fixed and determinable and are only earned and recognized as revenue upon actual performance.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.	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.	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 in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management.	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.	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 June 30, 2021 and December 31, 2020, allowance for doubtful accounts was $ 0 0	Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2020, and 2019, allowance for doubtful accounts was $ 0 0
Inventories	Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs.	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.	Cost of sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs.
Stock-Based Compensation - Employees	Stock-Based Compensation - Employees The Company accounts for the stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718-10-30. Pursuant to ASC 718-10-30-6 , all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement based on sales to third parties or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s) Generally, all forms of share-based payments, including stock options, warrants, restricted stock and stock appreciation rights are measured at their fair value on the grant date of the award based on the estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations.	Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments including stock, stock options and restricted stock awards based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. For non-employees, share-based compensation awards are recorded at either the fair value of the services rendered or the fair value of the share-based payments, whichever is more readily determinable. Stock and restricted stock and option awards are based on the closing price of the stock underlying the awards on the grant date. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. As of December 31, 2020, and 2019, the number of outstanding stock options to purchase shares of common stock was 0 0 0 0
Stock-Based Compensation – Non Employees	Stock-Based Compensation – Non Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation: Improvement to Nonemployee Share-Based Payment Accounting (“Topic 718”s). The ASU supersedes ASC 505-50, Equity-Based Payment to Non-Employment, and expands the scope of the Topic 718 to include stock-based payments granted to non-employees. Under the new guidance, the measurement date and performance and vesting conditions for stock-based payments to non-employees are aligned with those of employees, most notably aligning the award measurement date with the grant date of an award. The new guidance is required to be adopted using the modified retrospective transition approach. The Company adopted the new guidance effective January 1, 2019, and the adoption did not have a material impact on its financial statements and related disclosures. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments • Expected volatility of the entity’s shares and the method used to estimate it • Expected annual rate of quarterly dividends • Risk-free rate(s)
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 the Company’s share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of the Company’s 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 earnings per share calculation. The dilutive effect of the Company’s convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year.	Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income (loss) per share as of December 31, 2020 and 2019 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share 2020 2019 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664 (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued options.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method 3 5	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 3 5
Investments	Investments The Company follows ASC subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for an 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 6).	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.	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 June 30, 2021 and December 31, 2020. 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.	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2020 and 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 $ 168,780 44,659	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $ 129,504 540,474
Segment Information	Segment Information ASC 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, hempSMART. hempSMART STATEMENT OF OPERATIONS THREE AND SIX MONTHS ENDED JUNE 30, 2021 AND 2020 Segment Information For the three months ended 6 Months Ended For the three months ended 6 Months Ended March 31, 2021 June 30, 2021 June 30, 2021 March 31, 2020 June 30, 2020 June 30, 2020 Revenues $ 34,872 $ 16,537 $ 51,409 $ 81,819 $ 82,958 $ 164,777 Cost of Goods Sold 25,032 3,301 28,333 34,205 39,187 73,392 Gross Profit 9,840 13,236 23,076 47,614 43,771 91,385 Expense Stock Based Compensation — — — — 17,850 17,850 Selling and Marketing 97,812 150,881 248,693 101,897 74,356 176,253 Payroll and Related expenses 53,947 54,864 108,811 18,749 32,113 50,862 Depreciation Expense 1,391 1,391 2,782 1,746 1,582 3,328 General and Admin Expenses 55,801 95,864 151,665 67,949 53,911 121,860 Total Expense 208,951 303,000 511,951 190,341 179,812 370,153 Net Loss from Operations $ (199,111 ) $ (289,764 ) $ (488,875 ) $ (142,727 ) $ (136,041 ) $ (278,768 )	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.
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 condensed 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 June 30, 2021 and 2020, the Company has no	Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2020, and 2019, the Company has no
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Issued Accounting Pronouncements Not Yet Adopted In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)” (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU is part of the FASB’s simplification initiative which aims to reduce unnecessary complexity in GAAP. The ASU’s amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2020-06 will have on its financial statements. Recently Issued Accounting Pronouncements Adopted Accounting for Income Taxes Simplifying the Accounting for Income Taxes (Topic 740) Equity Securities, Equity-method Investments and Certain Derivative s Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)-Clarifying the Interactions between Topic 321, Topic 323, and Topic 815	Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share	Schedule of Potentially Dilutive Securities Excluded from the Computation of Basic and Diluted Net Loss Per Share 2020 2019 Convertible notes payable 1,282,203,301 137,219,847 Options to purchase common stock (1) 0 (1) 0 (1) Warrants to purchase common stock 293,054,702 110,846,817 Total 1,575,258,003 248,066,664 (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued options.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Schedule of Property and Equipment June 30, 2021 December 31, 2020 Computer equipment $ 23,784 $ 20,143 Furniture and fixtures 5,407 5,140 Machinery 104,102 — Subtotal 133,293 25,283 Less accumulated depreciation (21,395 ) (18,741 ) Property, machinery and equipment, net $ 111,898 $ 6,542	Schedule of Property and Equipment 2020 2019 Computer equipment $ 20,143 $ 16,358 Furniture and fixtures 5,140 5,140 Subtotal 25,283 21,498 Less accumulated depreciation (18,741 ) (13,986 ) Property and equipment, net $ 6,542 $ 7,512

INVESTMENTS (Tables)

INVESTMENTS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Investments, All Other Investments [Abstract]
Schedule of Investment Roll Forward	Schedule of Investment Roll Forward INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Lynwood Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. ECOX Benihemp JV MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Beginning balance 12-31-16 $ — $ — $ — $ — $ — $ — $ — $ — Investments made during 2017 3,049,275 10,775 100,000 250,000 1,188,500 1,500,000 — — Quarter 03-31-17 equity method Loss — — Quarter 06-30-17 equity method Loss — — Quarter 09-30-17 equity method Loss (375,000 ) (375,000 ) — Quarter 12-31-17 equity method accounting 313,702 313,702 — Impairment of Investment in 2017 (2,292,500 ) — (792,500 ) (1,500,000 ) — — Balances as of 12/31/17 $ 695,477 $ 10,775 $ — $ — $ 100,000 $ — $ 250,000 $ 334,702 $ — $ — $ — $ — $ — $ —	Schedule of Investment Roll Forward INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group 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 0 100,000 250,000 334,702 0 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 $ 0 $ 810,000 $ 0 $ 810,000 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac 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 $ 0 $ 675,000 $ 0 $ 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 $ 0 $ 2,993,709 $ 50,465 $ 525,000 $ 0 $ 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 $ 0 $ 2,898,722 $ 191,789 $ 120,708 $ 0 $ 120,708 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac 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 $ 0 $ 693,915 $ 0 $ 27,403 $ 0 $ 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 $ 0 $ 693,915 $ 0 $ 13,458 $ 0 $ 13,458 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL Global Hemp Cannabis Global Bougainville Ventues, Gate C Research Natural Plant TOTAL Short-Term Global Hemp INVESTMENTS Group Inc. Benihemp MoneyTrac Inc. Inc. Extract Vivabuds Investments Group MoneyTrac Equity Loss for Quarter ended 06-30-20 (7,048 ) (7,048 ) Impairment of Equity Loss for Quarter ended 06-30-20 7,048 7,048 Sales of of trading securities - quarter ended 06-30-20 (13,458 ) $ (13,458 ) Balance 06-30-20 $ 693,915 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 0 $ 0 $ 0 Global Hemp Group trading securities issued 650,000 $ 650,000 $ 185,000 $ 185,000 Investment in Cannabis Global 0 Balance 09-30-20 $ 1,343,915 $ 0 $ 650,000 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 185,000 $ 185,000 $ 0 Unrealized gain on Global Hemp Group securities - 4th Quarter 2020 $ 54,064 $ 54,064 Unrealized gains on Cannabis Global Inc securities - 4th Quarter 2020 208,086 $ 208,086 Balance 12-31-20 $ 1,552,001 $ 0 $ 858,086 $ 0 $ 0 $ 0 $ 0 $ 693,915 $ 0 $ 239,064 $ 239,064 $ 0
Schedule of Debts Amounts Related to Joint Venture Investments		Schedule of Debts Amounts Related to Joint Venture Investments Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract 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 Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense 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 Loan Payable TOTAL Global Hemp Bougainville Ventues, Gate C Research Natural Plant Robert L Hymers General Operating JV Debt Group Benihemp MoneyTrac Inc. Inc. Extract III Vivabuds Expense 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 Quarter 06-30-20 loan borrowings, net $ 65,091 $ 65,091 Quarter 06-30-20 debt conversion to equity ($ 727,118 ) $ (727,118 ) Quarter 06-30-20 reclass of liability $ 83,647 $ 83,647 Quarter 06-30-20 Debt Discount adjustments $ 405,746 $ (27,715 ) $ 433,461 Balance 06-30-20 (h) $ 3,262,538 $ 478,495 $ 0 $ 0 $ 0 $ 0 $ 56,085 $ 65,735 $ 0 $ 2,662,224 Quarter 09-30-20 debt conversion to equity $ (606,472 ) $ (56,085 ) $ (65,735 ) $ (484,652 ) Debt Settlement during Q3 2020 $ (474,495 ) $ (474,495 ) Balance 09-30-20 (i) $ 2,181,571 $ 4,000 $ 0 $ 0 $ 0 $ 0 ($ 0 ) $ 0 $ 0 $ 2,177,572 Quarter 12-31-20 loan borrowings, net $ 309,675 $ 309,675 Quarter 12-31-20 Debt Discount adjustments $ (71,271 ) $ (71,271 ) Quarter 12-31-20 debt conversion to equity $ (993,081 ) $ (993,081 ) Balance 12-31-20 (j) $ 1,426,894 $ 4,000 $ 0 $ 0 $ 0 $ 0 ($ 0 ) $ 0 $ 0 $ 1,422,895

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	Schedule of Convertible Notes Payable June 30, December 31, 2021 2020 Lender (Unaudited) (Audited) Convertible note payable - Power Up Lending Group $ — $ 35,000 Convertible note payable - Crown Bridge Partners $ 35,000 $ 172,500 Convertible note payable – Labrys $ 537,500 $ — Convertible note payable - GS Capital Partners LLC $ — $ 143,500 Convertible note payable – Geneva Roth $ — $ 33,500 Convertible note payable - Robert L. Hymers III $ 185,000 $ 70,000 Convertible note payable – Dutchess Capital $ 135,000 $ 10,000 Convertible note payable – Redstart Holdings $ — $ 109,000 Convertible note payable - GW Holdings $ — $ 98,175 Convertible note payable - St. George/Bucktown $ 727,500 $ 1,160,726 Total $ 1,620,000 $ 1,832,401 Less debt discounts $ (1,122,225 ) $ (405,507 ) Net $ 497,775 $ 1,426,894 Less current portion $ (497,775 ) $ (1,426,894 ) Long term portion $ — $ —	Schedule of Convertible Notes Payable 2020 2019 Convertible note payable – Power Up Lending Group $ 35,000 $ 294 Convertible note payable – Crown Bridge Partners $ 172,500 $ 110,000 Convertible note payable – Odyssey Funding LLC $ — $ 250,000 Convertible note payable – Paladin Advisors LLC $ — $ 75,000 Convertible note payable- GS Capital Partners LLC $ 143,500 $ 173,000 Convertible note payable – Natural Plant Extract $ — $ 56,085 Convertible note payable – Robert L. Hymers III $ 70,000 $ 96,553 Convertible note payable – Geneva Roth $ 33,500 $ — Convertible note payable – Dutchess Capital Partners $ 10,000 $ — Convertible note payable – Redstart HLDGS $ 109,000 $ — Convertible note payable – GW Holdings $ 98,175 $ — Convertible notes payable-St George-due Dec 31,2020 and 2019 $ 1,160,726 $ 2,947,890 Total $ 1,832,401 $ 3,708,822 Less debt discounts $ (405,507 ) $ (808,980 ) Net $ 1,426,894 $ 2,899,842 Less current portion $ (1,426,894 ) $ (2,899,842 ) Long term portion $ — $ —

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Equity [Abstract]
Summarizes the Stock Option Activity		Summarizes the Stock Option Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2019 16,666,667 $ 0.30 7.76 $ 15,400,000 Granted — — — Forfeitures or expirations — Outstanding at December 31, 2020 16,666,667 $ 0.30 6.76 $ 15,296,667 Granted — — Forfeitures or expirations (16,666,667 ) 0.30 — Outstanding at December 31, 2020 0 (1) $ — — — Exercisable at December 31, 2020 0 (1) $ — — $ — (1) On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option.
Schedule of Options by Excerise Price Range		Schedule of Options by Excerise Price Range Options Outstanding (1) Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ - - - -
Summarizes the Stock Warrant Activity	Summarizes the Stock Warrant Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 293,054,702 $ 0.0011 2.22 $ 1,023,306 Granted 79,785,156 0.0071 5.00 — Increase due to reset provision (9,722,222 ) 0.004 2.41 — Exercised (194,788,035 ) 0.004 1.66 1,427,826 Outstanding at June 30, 2021 168,329,601 $ 0.0039 3.49 $ 503,850 Exercisable at June 30, 2021 168,329,601 $ 0.0039 3.49 $ 503,850	Summarizes the Stock Warrant Activity Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2018 1,847,447 $ 1.98 Granted 2,370,298 1.78 Exercised (192,521 ) 1.80 Forfeitures or expirations (14,113,000 ) $ 1.98 Outstanding at December 31, 2019 4,011,111 2.15 Granted 6,980,769 0.01 Exercised (192,521 ) 1.78 Increase due to reset provision 322,906,286 0.0004 Exercised (40,843,463 ) 0.0027 Forfeitures or expirations — Outstanding at December 31, 2020 293,054,702 $ 0.0011 2.2 $ 1,023,306 Exercisable at December 31, 2020 293,054,702 $ 0.0011 2.27 $ 1,023,306

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Summary of Changes in Fair Value of Derivative Liabilities	Summary of Changes in Fair Value of Derivative Liabilities Debt Derivative Balance, January 1, 2021 $ 4,426,057 Increase resulting from initial issuance of additional convertible notes payable 1,824,340 Decreases resulting from conversion of convertible notes payable (5,975,670 ) Decreases resulting from payoff of convertible notes payable (649,961 ) Loss from change in fair value included in earnings 2,279,250 Balance, June 30, 2021 $ 1,904,016	Summary of Changes in Fair Value of Derivative Liabilities Debt Derivative Balance, December 31, 2019 $ 5,693,071 Increase resulting from initial issuances of additional convertible notes payable 1,714,442 Decreases resulting from conversion or payoff of convertible notes payable (7,679,528 ) Loss due to change in fair value included in earnings 4,698,072 Balance, December 31, 2020 $ 4,426,057

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments	Schedule of Future Minimum Lease Payments Maturity of Lease Liabilities at December 31, 2020 2020 $ — 2021 8,089 2021 and thereafter — Total — Total future undiscounted lease payments 8,089 Less: Interest (231 ) Present value of lease liabilities $ 7,858

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Asset	Schedule of Deferred Tax Asset 2020 2019 Non-Current deferred tax asset: Net operating loss carry-forwards $ 86,309,595 $ 74,164,213 Valuation allowance (86,309,595 ) (74,164,213 ) Net non-current deferred tax asset $ — $ —

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Segment Information	Segment Information For the three months ended 6 Months Ended For the three months ended 6 Months Ended March 31, 2021 June 30, 2021 June 30, 2021 March 31, 2020 June 30, 2020 June 30, 2020 Revenues $ 34,872 $ 16,537 $ 51,409 $ 81,819 $ 82,958 $ 164,777 Cost of Goods Sold 25,032 3,301 28,333 34,205 39,187 73,392 Gross Profit 9,840 13,236 23,076 47,614 43,771 91,385 Expense Stock Based Compensation — — — — 17,850 17,850 Selling and Marketing 97,812 150,881 248,693 101,897 74,356 176,253 Payroll and Related expenses 53,947 54,864 108,811 18,749 32,113 50,862 Depreciation Expense 1,391 1,391 2,782 1,746 1,582 3,328 General and Admin Expenses 55,801 95,864 151,665 67,949 53,911 121,860 Total Expense 208,951 303,000 511,951 190,341 179,812 370,153 Net Loss from Operations $ (199,111 ) $ (289,764 ) $ (488,875 ) $ (142,727 ) $ (136,041 ) $ (278,768 )

PROPERTY, MACHINERY AND EQUIP_2

PROPERTY, MACHINERY AND EQUIPMENT (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Schedule of Property and Equipment June 30, 2021 December 31, 2020 Computer equipment $ 23,784 $ 20,143 Furniture and fixtures 5,407 5,140 Machinery 104,102 — Subtotal 133,293 25,283 Less accumulated depreciation (21,395 ) (18,741 ) Property, machinery and equipment, net $ 111,898 $ 6,542	Schedule of Property and Equipment 2020 2019 Computer equipment $ 20,143 $ 16,358 Furniture and fixtures 5,140 5,140 Subtotal 25,283 21,498 Less accumulated depreciation (18,741 ) (13,986 ) Property and equipment, net $ 6,542 $ 7,512

ACQUISITION (Tables)

ACQUISITION (Tables)	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule of aggregate preliminary fair value	Schedule of aggregate preliminary fair value Amount Cash, net of cash acquired of $99,393 $ 250,607 Contingent Consideration - Earnout Agreement 1,000,000 265,164,070 shares of common stock (not issued as of June 30, 2021) 1,617,501 Total preliminary consideration transferred $ 2,868,108
Schedule summarizes the preliminary allocation of the fair values	Schedule summarizes the preliminary allocation of the fair values Accounts Receivable $ 40,291 Inventory 6,746 Other Assets 19,310 Goodwill 2,989,803 Accounts payable (181,042 ) Other accrued liabilities (7,000 ) Net assets acquired $ 2,868,108
Schedule of pro-forma consolidated results of operations	Schedule of pro-forma consolidated results of operations Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Revenue $ 290,196 $ 152,402 $ 444,239 $ 234,221 Operating loss (1,067,780 ) (965,158 ) (1,855,860 ) (1,357,315 ) Net loss (1,869,775 ) (276,742 ) (5,532,928 ) (2,395,044 ) Net loss per common share $ (0.00 ) $ (0.00 ) $ (0.00 ) $ (0.01 ) Weighted Average common shares outstanding 5,102,510,297 510,164,598 4,730,796,549 451,015,744

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details) - shares		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		1,575,258,003	248,066,664
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		1,282,203,301	137,219,847
Options To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share	[1]	0	0
Warrants To Purchase Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of basic and diluted net loss per share		293,054,702	110,846,817
[1]	On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 1,000,000,000 shares at an average exercise price of $0.0005 per share, representing 100% of all previously issued options.

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		6 Months Ended		12 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Allowance for doubtful accounts		$ 0		$ 0	$ 0
Stock options	[1]			0
Vested shares outstanding				0	0
Advertising cost		168,780	$ 44,659	$ 129,504	$ 540,474
Unrecognized tax benefits		$ 0		$ 0	$ 0
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation calculation method		straight-line method		straight-line method
Property, Plant and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimatied useful lives		5 years		3 years
Property, Plant and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimatied useful lives		3 years		5 years
Equity Option [Member]
Property, Plant and Equipment [Line Items]
Stock options				0	0
[1]	On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option.

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 1,828,117	$ 186,819	$ 5,486,107	$ 2,305,121	$ 12,145,382	$ 20,180,318
Net cash used cash in operations			1,841,640	$ 669,005	$ 1,723,950	$ 2,816,282
Net losses from operations			$ 5,486,107

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 133,293	$ 25,283	$ 21,498
Less accumulated depreciation	(21,395)	(18,741)	(13,986)
Property and equipment, net	111,898	6,542	7,512
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	23,784	20,143	16,358
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,407	$ 5,140	$ 5,140

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,262	$ 1,582	$ 2,653	$ 3,328	$ 5,933	$ 7,299

INVESTMENTS (Details)

INVESTMENTS (Details) - USD ($)	3 Months Ended												6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Equity method Loss	$ (394,194)				$ (7,048)								$ (394,194)	$ (133,893)	$ 106,305	$ (13,842)
Impairment of Investment																286,127
Loss on disposition of investment															0	(389,664)
- Debt obligation of JV					478,494	$ 394,848		$ 1,633,872	$ 1,778,872	$ 128,522				478,494			$ 289,742	$ 1,500,000
- Convertible NP, net of discount	497,775		$ 1,426,894		2,784,044	3,040,324	3,193,548	2,688,555	2,149,170	1,536,271			497,775	2,784,044	1,426,894	3,193,548	1,132,668	394,555
- Long term debt																		172,856
Total Debt balance					3,262,538	3,435,172	3,193,548	4,322,427	3,928,042	1,664,793				3,262,538		3,193,548	1,422,410	2,067,411
Investments [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment	2,202,001	$ 1,552,001	1,343,915	$ 693,915	693,915	693,915	3,772,652	3,463,526	477,576	408,077		$ 695,477	1,552,001	693,915	693,915	408,077	695,477	0
Investments made							392,226	186,263	3,157,234	129,040							986,654	3,049,275
Equity method Loss				650,000	(7,048)	126,845	(178,164)	122,863	(171,284)	(59,541)	$ 11,043	37,673					(11,043)	0
Equity method Loss																	(10,422)	0
Equity method Loss																	(31,721)
Equity method Loss																	(250,000)	(375,000)
Equity method Loss							0										0	313,702
Impairment of Investment		650,000	30,898	0	7,048	(521,692)	(3,175,420)										(933,195)	(2,292,500)
Investments made																	(37,673)
Investment, Ending balance	2,232,899	2,202,001	1,552,001	1,343,915	693,915	693,915	693,915	3,772,652	3,463,526	477,576			2,232,899	693,915	1,552,001	693,915	408,077	695,477
Unrealized gains on trading securities			208,086				0	0	0
Reversal of Equity method Loss							272,285
Loss on disposition of investment							(389,664)
Recognize Joint venture liabilities per JV agreement						394,848
Investments	(2,202,001)	(1,552,001)	(1,343,915)	(693,915)	(693,915)	(693,915)	(3,772,652)	(3,463,526)	(477,576)	(408,077)		(695,477)	(1,552,001)	(693,915)	(693,915)	(408,077)	(695,477)	0
Investments	(2,232,899)	(2,202,001)	(1,552,001)	(1,343,915)	(693,915)	(693,915)	(693,915)	(3,772,652)	(3,463,526)	(477,576)			(2,232,899)	(693,915)	(1,552,001)	(693,915)	(408,077)	(695,477)
Investments [Member] | Global Hemp Group [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment		0	0	0	0	0	682,141	419,352	477,576	408,077		10,775	0	0	0	408,077	10,775	0
Investments made									83,646	129,040							986,654	10,775
Equity method Loss								262,789	(141,870)	(59,541)
Equity method Loss																	(31,721)
Impairment of Investment																	(557,631)	0
Investment, Ending balance	0		0	0	0	0	0	682,141	419,352	477,576			0	0	0	0	408,077	10,775
Sale of trading securities								(41,667)
Investments		0	0	0	0	0	(682,141)	(419,352)	(477,576)	(408,077)		(10,775)	0	0	0	(408,077)	(10,775)	0
Investments	0		0	0	0	0	0	(682,141)	(419,352)	(477,576)			0	0	0	0	(408,077)	(10,775)
Investments [Member] | Benihemp [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment		0	0	0	0	0	0	0	0			100,000	0	0	0		100,000	0
Investments made																		100,000
Equity method Loss																	(10,422)
Equity method Loss																	0
Impairment of Investment																	(89,578)
Investment, Ending balance	0		0	0	0	0	0	0	0	0			0	0	0	0		100,000
Investments		0	0	0	0	0	0	0	0			(100,000)	0	0	0		(100,000)	0
Investments	0		0	0	0	0	0	0	0	0			0	0	0	0		(100,000)
Investments [Member] | Money Trac [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment		0	0	0	0	0	0	0	0			250,000	0	0	0		250,000	0
Investments made																		250,000
Equity method Loss																	(250,000)
Investment, Ending balance	0		0	0	0	0	0	0	0	0			0	0	0	0		250,000
Sale of trading securities								(41,667)
Investments		0	0	0	0	0	0	0	0			(250,000)	0	0	0		(250,000)	0
Investments	0		0	0	0	0	0	0	0	0			0	0	0	0		(250,000)
Investments [Member] | Bougainville Ventues [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment		0	0	0	0	0	0	0	0	0		334,702	0	0	0	0	334,702	0
Investments made																		1,188,500
Equity method Loss																	(11,043)
Equity method Loss																		(375,000)
Equity method Loss																		313,702
Impairment of Investment																	(285,986)	(792,500)
Investments made																	(37,673)
Investment, Ending balance	0		0	0	0	0	0	0	0	0			0	0	0	0	0	334,702
Investments		0	0	0	0	0	0	0	0	0		(334,702)	0	0	0	0	(334,702)	0
Investments	0		0	0	0	0	0	0	0	0			0	0	0	0	0	(334,702)
Investments [Member] | Gate C Research [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment		0	0	0	0	0	0	0	0	0		0	0	0	0	0	0	0
Investments made																		1,500,000
Impairment of Investment								(362,625)	(150,000)									(1,500,000)
Investment, Ending balance	0		0	0	0	0	0	0	0	0			0	0	0	0	0	0
Investments		0	0	0	0	0	0	0	0	0		0	0	0	0	0	0	0
Investments	0		0	0	0	0	0	0	0	0			0	0	0	0	0	0
Investments [Member] | Cannabis [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment	858,086	858,086	650,000	0	0	0	0	0	0	0		0	858,086	0	0	0	0
Investment, Ending balance	858,086	858,086	858,086	650,000	0	0	0	0	0	0			858,086	0	858,086	0	0	0
Investments	(858,086)	(858,086)	(650,000)	0	0	0	0	0	0	0		0	(858,086)	0	0	0	0
Investments	(858,086)	(858,086)	(858,086)	(650,000)	0	0	0	0	0	0			(858,086)	0	(858,086)	0	0	0
Investments [Member] | Natural Plant [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment	693,915	693,915	693,915	693,915		693,915	2,898,722	2,993,709	0	0		0	693,915	693,915	693,915	0	0
Investments made									3,000,000
Equity method Loss								(94,987)	(6,291)
Investment, Ending balance	693,915	693,915	693,915	693,915	693,915		693,915	2,898,722	2,993,709	0			693,915	693,915	693,915	693,915	0	0
Investments	(693,915)	(693,915)	(693,915)	(693,915)		(693,915)	(2,898,722)	(2,993,709)	0	0		0	(693,915)	(693,915)	(693,915)	0	0
Investments	(693,915)	(693,915)	(693,915)	(693,915)	(693,915)		(693,915)	(2,898,722)	(2,993,709)	0			(693,915)	(693,915)	(693,915)	(693,915)	0	0
Investments [Member] | Vivabuds [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment	0	0	0	0	0	0	191,789	50,465	0	0		0	0	0	0	0	0
Investments made								186,263	73,588
Equity method Loss								(44,939)	(23,123)
Investment, Ending balance	0	0	0	0	0	0	0	191,789	50,465	0			0	0	0	0	0	0
Investments	0	0	0	0	0	0	(191,789)	(50,465)	0	0		0	0	0	0	0	0
Investments	0	0	0	0	0	0	0	(191,789)	(50,465)	0			0	0	0	0	0	0
Investments [Member] | Global Hemp [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment	859,197	239,064	185,000	0	0	0	0			0			239,064	0	0	0
Equity method Loss				185,000
Impairment of Investment		620,133
Investment, Ending balance	743,200	859,197	239,064	185,000	0	0	0	0					743,200	0	239,064	0	0
Unrealized gains on trading securities	115,997
Unrealized gain on Global Hemp Group securities			54,064
Investments	(859,197)	(239,064)	(185,000)	0	0	0	0			0			(239,064)	0	0	0
Investments	(743,200)	(859,197)	(239,064)	(185,000)	0	0	0	0					(743,200)	0	(239,064)	0	0
Investments [Member] | Lynwood [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment		0	0	0	0	0	0	0	0			0	0	0	0		0
Impairment of Investment	30,898
Investment, Ending balance	30,898		0	0	0	0	0	0	0	0			30,898	0	0	0		0
Investments		0	0	0	0	0	0	0	0			0	0	0	0		0
Investments	(30,898)		0	0	0	0	0	0	0	0			(30,898)	0	0	0		0
Investments [Member] | E C O X [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment	650,000	0	0	0	0	0	0	0	0	0		0	0	0	0	0	0
Impairment of Investment		650,000
Investment, Ending balance	650,000	650,000	0	0	0	0	0	0	0	0			650,000	0	0	0	0	0
Investments	(650,000)	0	0	0	0	0	0	0	0	0		0	0	0	0	0	0
Investments	(650,000)	(650,000)	0	0	0	0	0	0	0	0			(650,000)	0	0	0	0	0
Short-term Investments [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment	859,197	239,064	185,000	0	13,458	27,403	120,708	525,000	675,000	810,000		0	239,064	27,403	27,403	810,000	0	0
Investments made																		0
Equity method Loss				185,000													0
Equity method Loss																	0	0
Equity method Loss																	0	0
Equity method Loss																	250,000	0
Equity method Loss					(13,458)		(17,760)										560,000	0
Impairment of Investment		620,133								(135,000)							0	0
Investment, Beginning balance																	0
Investments made																	0
Investment, Ending balance	743,200	859,197	239,064	185,000	0	13,458	27,403	120,708	525,000	675,000			743,200	0	239,064	27,403	810,000	0
Unrealized gains on trading securities	115,997					(13,945)	(75,545)
Unrealized gain on Global Hemp Group securities			54,064
[custom:Investment]																	0
Investments	(859,197)	(239,064)	(185,000)	0	(13,458)	(27,403)	(120,708)	(525,000)	(675,000)	(810,000)		0	(239,064)	(27,403)	(27,403)	(810,000)	0	0
Investments	(743,200)	(859,197)	(239,064)	(185,000)	0	(13,458)	(27,403)	(120,708)	(525,000)	(675,000)			(743,200)	0	(239,064)	(27,403)	(810,000)	0
Short-term Investments [Member] | Money Trac [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment					13,458	27,403	120,708	525,000	675,000	0		0		27,403	27,403	0	0	0
Investments made																		0
Equity method Loss																	250,000
Equity method Loss					(13,458)		(17,760)										560,000
Impairment of Investment								(362,625)	(150,000)	(135,000)								0
Investment, Beginning balance					(796,542)	(782,597)	(689,292)	(285,000)	(135,000)	810,000
Investment, Ending balance						13,458	27,403	120,708	525,000	675,000						27,403	0	0
Unrealized gains on trading securities						(13,945)	(75,545)
[custom:Investment]					796,542	782,597	689,292	285,000	135,000	(810,000)
Investments					(13,458)	(27,403)	(120,708)	(525,000)	(675,000)	0		0		(27,403)	(27,403)	0	0	0
Investments						(13,458)	(27,403)	(120,708)	(525,000)	(675,000)						$ (27,403)	0	0
Short-term Investments [Member] | Global Hemp [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment								0	0			0					0
Investment, Ending balance									0	0								0
Investments								$ 0	0			$ 0					$ 0
Investments									$ 0	$ 0								$ 0
Global Hemp Group [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investments made							262,414
Equity method Loss				650,000	(7,048)	126,845	(75,220)
Impairment of Investment					7,048	(521,692)	(869,335)
Unrealized gains on trading securities			208,086
Recognize Joint venture liabilities per JV agreement						$ 394,848
Vivabuds [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investments made							129,812
Equity method Loss							(79,079)
Impairment of Investment							0
Reversal of Equity method Loss							147,142
Loss on disposition of investment							(389,664)
Natural Plant [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Equity method Loss							(23,865)
Impairment of Investment							(2,306,085)
Reversal of Equity method Loss							$ 125,143
Money Trac [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Investment	810,000	0	0	0									0
Investment, Beginning balance		810,000	810,000	(810,000)
Investment, Ending balance	810,000	810,000	0	0	0								810,000	0	0
[custom:Investment]		(810,000)	(810,000)	810,000
Investments	(810,000)	0	0	0									0
Investments	$ (810,000)	$ (810,000)	$ 0	$ 0	$ 0								$ (810,000)	$ 0	$ 0

INVESTMENTS (Details 1)

INVESTMENTS (Details 1) - USD ($)	3 Months Ended								6 Months Ended			12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Transfer of Financial Assets Accounted for as Sales [Line Items]
Impairment of investment										$ 260,954			$ 720,921
Loss on settlement of debt									(168,272)	0		$ 77,624	(3,770,974)
Loan Payable
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	$ 2,181,571	$ 3,262,538	$ 3,435,172	$ 3,193,548	$ 4,322,427	$ 3,928,042	$ 1,664,793	$ 1,422,410	1,426,894	3,193,548	$ 1,422,410	3,193,548	1,422,410	$ 2,067,411	$ 0
Loan borrowings	309,675	(606,472)	65,091	441,638	2,989,378	582,000		649,575			3,836,220			376,472	1,500,000
Loan borrowings One															725,000
Loan borrowings two															(330,445)
General operational expense															172,856
Cancellation of JV debt obligation														(1,500,000)
Payments for Loans														(101,898)
Loan activity														0
Loan borrowings four														580,425
Debt conversion to equity	(993,081)		727,118	(619,000)		(187,615)	(1,572,971)	(407,192)
Impairment of investment					(4,083,349)
Loss on settlement of debt					50,093
Adjustment to reclassify amount to accrued liabilities					(85,000)
Recognize Joint venture liabilities per JV agreement				394,848
Debt Discount adjustments	(71,271)		405,746	24,138
Reclass of liability			83,647
Debt Settlement		(474,495)
Investment-related Liabilities	1,426,894	2,181,571	3,262,538	3,435,172	3,193,548	4,322,427	3,928,042	1,664,793		3,262,538	3,928,042	1,426,894	3,193,548	1,422,410	2,067,411
Loan Payable | Global Hemp Group [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	4,000	478,495	394,848	0	1,270,238	1,270,238	1,270,238	1,027,855	4,000	0	1,027,855	0	1,027,855	0	0
Loan borrowings					262,414			649,575			161,220			447,430
Loan borrowings four														580,425
Debt conversion to equity							(161,220)	(407,192)
Impairment of investment					(1,532,652)
Recognize Joint venture liabilities per JV agreement				394,848
Reclass of liability			83,647
Debt Settlement		(474,495)
Investment-related Liabilities	4,000	4,000	478,495	394,848	0	1,270,238	1,270,238	1,270,238		478,495	1,270,238	4,000	0	1,027,855	0
Loan Payable | Benihemp [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Investment-related Liabilities	0	0	0	0	0	0	0	0		0	0	0	0	0	0
Loan Payable | Money Trac [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Investment-related Liabilities	0	0	0	0	0	0	0	0		0	0	0	0	0	0
Loan Payable | Bougainville Ventues [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	0	0	0	0	394,555	394,555	394,555	394,555	0	0	394,555	0	394,555	394,555	0
Loan borrowings One															725,000
Loan borrowings two															(330,445)
Impairment of investment					(394,555)
Investment-related Liabilities	0	0	0	0	0	394,555	394,555	394,555		0	394,555	0	0	394,555	394,555
Loan Payable | Gate C Research [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	0	0	0	0	0	0	0	0	0	0	0	0	0	1,500,000	0
Loan borrowings															1,500,000
Cancellation of JV debt obligation														(1,500,000)
Investment-related Liabilities	0	0	0	0	0	0	0	0		0	0	0	0	0	1,500,000
Loan Payable | Operating Expense [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	2,177,572	2,662,224	2,955,881	3,133,243	1,007,284	612,899	0	0	1,422,895	3,133,243	0	3,133,243	0	172,856	0
Loan borrowings	309,675	(484,652)		441,638	2,125,959	582,000	1,675,000							(70,958)
General operational expense															172,856
Payments for Loans														(101,898)
Debt conversion to equity	(993,081)		(727,118)	(619,000)		(187,615)	(1,062,101)
Debt Discount adjustments	(71,271)		433,461
Investment-related Liabilities	1,422,895	2,177,572	2,662,224	2,955,881	3,133,243	1,007,284	612,899	0		2,662,224	612,899	1,422,895	3,133,243	0	172,856
Loan Payable | Natural Plant [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	0	56,085	56,085	56,085	1,650,350	1,650,350	0	0	0	56,085	0	56,085	0	0
Loan borrowings		(56,085)			596,784		2,000,000
Debt conversion to equity							(349,650)
Impairment of investment					(2,156,142)
Loss on settlement of debt					50,093
Adjustment to reclassify amount to accrued liabilities					(85,000)
Investment-related Liabilities	0	0	56,085	56,085	56,085	1,650,350	1,650,350	0		56,085	1,650,350	0	56,085	0	0
Loan Payable | Robert L Hymers I I I [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	0	65,735	28,359	4,221	0	0	0	0	0	4,221	0	4,221	0	0
Loan borrowings		(65,735)	65,091		4,221
Debt Discount adjustments			(27,715)	24,138
Investment-related Liabilities	0	0	65,735	28,359	4,221	0	0	0		65,735	0	0	4,221	0	0
Loan Payable | Vivabuds [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Loan payable, Beginning balance	0	0	0	0	0	0	0	0	$ 0	0	0	0	0	0
Loan borrowings											0
Investment-related Liabilities	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0		$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)

May 08, 2018

Mar. 19, 2018

Nov. 09, 2017

Nov. 06, 2017

Jun. 19, 2017

Mar. 17, 2017

Mar. 16, 2017

Mar. 13, 2017

Oct. 02, 2020

Sep. 30, 2020

Apr. 15, 2019

Jun. 30, 2021

Mar. 31, 2021

Dec. 31, 2020

Sep. 30, 2020

Jun. 30, 2020

Mar. 31, 2020

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Jun. 30, 2018

Mar. 31, 2018

Jun. 30, 2021

Jun. 30, 2020

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Debt obligations of Joint venture

$ 478,494

$ 394,848

$ 1,633,872

$ 1,778,872

$ 128,522

$ 478,494

$ 289,742

$ 1,500,000

Cash investment

1,188,500

Impairment of Investment

286,127

Equity method Loss

$ (394,194)

(7,048)

$ (394,194)

$ (133,893)

$ 106,305

(13,842)

Annual impairment

792,500

Equity losse

$ 11,043

$ 37,673

285,986

Joint Venture Agreement With Global Hemp Group JV - Scio Oregon [Member] | Beneficial Owner [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Investment description

On May 8, 2018, the Company, Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation entered into a Joint Venture Agreement. The purpose of the joint venture is to develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. The joint venture agreement committed the Company to provide cash contributions 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.

Debt obligations of Joint venture

262,414

$ 262,414

Joint Venture Agreement With Global Hemp Group JV - Scio Oregon [Member] | Beneficial Owner 1 [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Investment description

The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. The joint venture partners prepared processing samples ranging in size from 100 lbs. to 2,000 lbs. for sample offers to extraction companies. However, there were delays with Global Hemp Group’s management and maintenance of the business and the biomass that caused degradation to the harvested crop affecting marketability. Additional issues and disputes arose between the Company and Global Hemp Group. These disputes led to the parties entering into a settlement agreement on September 28, 2020, whereby Global Hemp Group agreed to pay the Company $200,000 and issue common stock to the Company equal in value to $185,000 as of September 28, 2020, subject to a non-dilutive protection provision. Additionally, Global Hemp Group agreed to pay the Company $10,000 to cover the Company’s legal fees relating to the Agreement. In exchange for the settlement consideration, the Company agreed to relinquish its ownership interest in the joint venture.

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

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [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

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]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Common stock issued in connection with joint venture, shares

15,000,000

Joint Venture Agreement With GateC Research, Inc [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [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 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

Debt obligations of Joint venture

1,500,000

Total committed amount to raise for joint ventures

$ 1,500,000

Impairment of Investment

1,500,000

Natural Plant Extract of California [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Investment description

Natural Plant Extract of California & Subsidiaries Joint Venture; On April 15, 2019, the Company entered into a joint venture agreement with Natural Plant Extracts of California, Inc. and subsidiaries. The purpose of the joint venture was to utilize Natural Plant Extracts’ California and City cannabis licenses to jointly operate a business named “Viva Buds” to operate a licensed cannabis distribution service in California. In exchange for acquiring 20% of Natural Plant Extracts’ common stock, the Company agree to pay two million dollars and issue Natural Plant Extract one million dollars’ worth of the Company’s restricted common stock. As of February 3, 2020, the Company was in arrears in its payment obligations under the joint venture agreement, and the parties entered into a settlement and release of all claims terminating the joint venture. The parties agreed to reduce the Company’s equity ownership in Natural Plant Extracts from 20% to 5%. The Company also agreed to pay Natural Plant Extracts $85,000 and the balance of $56,085.15 paid in a convertible promissory note issued with terms allowing Natural Plant Extracts to convert the note into common stock at a 50% discount to the closing price of MCOA’s common stock as of the maturity date

Cannabis Global Share Exchange [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Investment description

Share Exchange with Cannabis Global, Inc. On September 30, 2020, the Company entered into a securities exchange agreement with Cannabis Global, Inc., a Nevada corporation. By virtue of the agreement, the Company issued 650,000,000 shares of its unregistered common stock to Cannabis Global in exchange for 7,222,222 shares of Cannabis Global unregistered common stock. The Company and Cannabis Global also entered into a lock up leak out agreement which prevents either party from sales of the exchanged shares for a period of 12 months. Thereafter the parties may sell not more than the quantity of shares equaling an aggregate maximum sale value of $20,000 per week, or $80,000 per month until all Shares and Exchange Shares are sold

Joint Ventures in Brazil and Uruguay - Development Stage [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Investment description

On October 1, 2020, we entered into two Joint Venture Agreements with Marco Guerrero, a director of the Company, dated September 30, 2020, to form joint venture operations in Brazil and in Uruguay to produce, manufacture, market and sell the Company’s hempSMART™ products in Latin America, and will also work to develop and sell hempSMART™ products globally. The Joint Venture Agreements contain equal terms for the formation of joint venture entities in Uruguay and Brazil. The Brazilian joint venture will be headquartered in São Paulo, Brazil, and will be named HempSmart Produtos Naturais Ltda. (“HempSmart Brazil”). The Uruguayan joint venture will be headquartered in Montevideo, Uruguay and will be named Hempsmart Uruguay S.A.S. (“HempSmart Uruguay”). Both are in the development stage. Under the Joint Venture Agreements, the Company will acquire a 70% equity interest in both HempSmart Brazil and HempSmart Uruguay. A minority 30% equity interest in both HempSmart Brazil and HempSmart Uruguay will be held by newly formed entities controlled by Mr. Guerrero, our director and a successful Brazilian entrepreneur. The Company will provide capital in the amount of $50,000 to both HempSmart Brazil and HempSmart Uruguay under the Joint Venture Agreements, for a total capital obligation of $100,000

Money Trac [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Investment description

On March 13, 2017, in exchange for $250,000, we purchased a 15% interest in MoneyTrac Technology, Inc. (“MoneyTrac”), a developer of an integrated and streamlined electronic payment processing system containing E-Wallet and mobile applications, that allows for the management and processing of prepaid cards, debit cards, and credit card payments. On June 12th, 2018 Global Payout, Inc. (“Global”) entered into a Reverse Triangular Merger with MoneyTrac, MoneyTrac Technology, Inc., a California Corporation and MTrac Tech Corporation, a Nevada corporation and wholly-owned subsidiary of Global Payout, Inc., whereby MoneyTrac merged into MTrac Tech Corporation, the surviving corporation of the merger, and thereafter the separate existence of MoneyTrac ceased, and all rights, privileges, powers and property, were assumed by Merger Sub. 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, whereby each one (1) share of MoneyTrac stock, issued and outstanding immediately prior to the effective date of the Merger, was canceled and converted into ten (10) shares of Global common stock. 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 trading on the OTC Markets under the symbol “PYSC.” We realized $51,748 from sales of our Global securities during fiscal year ended December 31, 2019

Corporate Debt Securities [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Investment description

Conveniant Hemp Mart, LLC (“Conveniant”) is a Wyoming limited liability company whose business plan includes the development, manufacture and sale of consumer products containing CBD that are intended for marketing and sales at convenience stores, gas stations and markets. On July 19, 2017, we agreed to lend $50,000 to Conveniant 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 Conveniant, subject to our payment of an additional $50,000 equaling a total purchase price of $100,000. The Company exercised this option on November 20, 2017 and paid Conveniant on November 21, 2017. Conveniant developed a line of consumer products containing industrial hemp derived CBD with no traceable THC content. On May 1, 2019, the Company and Conveniant agreed to cancel the Company’s 25% interest in Conveniant. Conveniant issued to the Company a credit memo equal to the Company’s $100,000 investment. The Company determined that as of December 31, 2018, the total investment was impaired.

New Brunswick Canada [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Investment description

On May 8, 2018, we entered into a joint venture with Global Hemp Group, Inc., develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. The joint venture agreement commits the Company to a cash contribution of $600,000 payable on the following funding schedule: $200,000 upon execution of the joint venture agreement; $238,780 by July 31, 2018; $126,445 by October 31, 2018; and, $34,775 by January 31, 2019. The Company has complied with its payments. The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. However, there were delays with Global Hemp Group’s management and maintenance of the business and the biomass that caused degradation to the harvested crop affecting marketability. We determined the investment fully impaired as of September 30, 2019. Additional issues and disputes arose between the Company and Global Hemp Group. These disputes led to the parties entering into a settlement agreement on September 28, 2020, whereby Global Hemp Group agreed to pay the Company $200,000 and issue common stock to the Company equal in value to $185,000 as of September 28, 2020, subject to a non-dilutive protection provision. Additionally, Global Hemp Group agreed to pay the Company $10,000 to cover the Company’s legal fees relating to the Agreement. In exchange for the settlement consideration, the Company agreed to relinquish its ownership interest in the joint venture

Investments [Member]

SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]

Impairment of Investment

$ 650,000

$ 30,898

$ 0

7,048

(521,692)

(3,175,420)

(933,195)

(2,292,500)

Equity method Loss

$ 650,000

$ (7,048)

$ 126,845

$ (178,164)

$ 122,863

$ (171,284)

$ (59,541)

$ 11,043

$ 37,673

$ (11,043)

$ 0

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Total	$ 1,620,000	$ 1,832,401	$ 3,708,822
Less debt discounts	(1,122,225)	(405,507)	(808,980)
Net	497,775	1,426,894	2,899,842
Less current portion	(497,775)	(1,426,894)	(2,899,842)
Long term portion	0	0	0
Convertible Notes Payable - Power Up Lending Group [Member]
Short-term Debt [Line Items]
Total	0	35,000	294
Convertible Notes Payable - Crown Bridge Partners [Member]
Short-term Debt [Line Items]
Total	35,000	172,500	110,000
Convertible Notes Payable - Odyssey Funding LLC [Member]
Short-term Debt [Line Items]
Total		0	250,000
Convertible Notes Payable - Paladin Advisors LLC [Member]
Short-term Debt [Line Items]
Total		0	75,000
Convertible Notes Payable - GS Capital Partners LLC [Member]
Short-term Debt [Line Items]
Total	0	143,500	173,000
Convertible Notes Payable - Natural Plant Extract [Member]
Short-term Debt [Line Items]
Total		0	56,085
Convertible Notes Payable - Robert Hymers III [Member]
Short-term Debt [Line Items]
Total	185,000	70,000	96,553
Convertible Note Payable - Geneva Roth [Member]
Short-term Debt [Line Items]
Total	0	33,500	0
Convertible Note Payable - Dutchess Capital Partners [Member]
Short-term Debt [Line Items]
Total	135,000	10,000	0
Convertible Note Payable - Redstart HLDGS [Member]
Short-term Debt [Line Items]
Total	0	109,000	0
Convertible Note Payable - GW Holdings [Member]
Short-term Debt [Line Items]
Total	0	98,175	0
Convertible Notes Payable - St George [Member]
Short-term Debt [Line Items]
Total		1,160,726	$ 2,947,890
Convertiblenotepayable Labrys [Member]
Short-term Debt [Line Items]
Total	537,500	0
Convertible Note Payable St George [Member]
Short-term Debt [Line Items]
Total	$ 727,500	$ 1,160,726

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)

Feb. 26, 2021

Jan. 06, 2020

Dec. 23, 2019

Dec. 19, 2019

Oct. 30, 2019

Oct. 23, 2019

Mar. 25, 2019

Mar. 21, 2019

Jan. 29, 2019

Nov. 05, 2018

Aug. 28, 2018

Dec. 31, 2017

Dec. 20, 2017

Nov. 11, 2017

Nov. 01, 2017

Sep. 12, 2019

Jun. 30, 2021

Jun. 30, 2020

Dec. 31, 2019

Dec. 31, 2018

Jun. 30, 2021

Jun. 30, 2020

Sep. 30, 2019

Dec. 31, 2020

Dec. 31, 2019

Dec. 30, 2019

Dec. 31, 2018

Mar. 30, 2021

Dec. 23, 2020

Feb. 03, 2020

Extinguishment of Debt [Line Items]

Amortization of debt discount

$ 744,783

$ 1,028,931

$ 1,658,395

$ 2,906,843

Debt discount

$ 1,122,225

1,122,225

808,980

Convertible promissory note payment terms

On February 26, 2021, the Company entered into a share exchange agreement (“ECOX Share Exchange Agreement”) with Eco Innovation Group, Inc. (“ECOX”) dated February 26, 2021, to acquire the number of shares of ECOX’s common stock, equal in value to $650,000 based on the per-share price of $0.06, in exchange for the number of shares of Company common stock equal in value to $650,000 based on the closing price for the trading day immediately preceding the effective date of the ECOX Share Exchange Agreement.  For both parties, the ECOX Share Exchange Agreement contains a “true-up” provision requiring the issuance of additional common stock in the event that a decline in the market value of either parties’ common stock should cause the aggregate value of the stock acquired pursuant to the ECOX Share Exchange Agreement to fall below $650,000. Based on the value of ECOX shares in the market as of June 30, 2021, the Company recorded a value for additional shares owed to ECOX pursuant to the ECOX Share Exchange Agreement of $329,572 as a subscription agreement along with a loss from equity investment of $391,194. As of June 30, 2021 41,935,484 shares of the Company’s common stock have been issued. As a result, the balance of subscriptions payable as of June 30, 2021 and December 31, 2020 was $999,355 and $670,000, respectively.

Net proceeds from convertible promissory notes

1,508,250

442,000

1,017,664

2,802,500

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

4,698,072

2,123,570

Gain (loss) on debt settlement

(96,750)

$ (164,977)

$ 3,490

77,624

$ (3,770,974)

Convertible promissory note due date description

For the six months ended June 30, 2021, the Company recorded a gain on the change in fair value of derivative liabilities of $1,347,646 and a loss of $1,035,115 related to the excess of the fair value of derivatives at issuance above convertible note principle as a charge to interest expense. For the six months ended June 30, 2020, the Company recorded a gain on change in fair value of derivative liabilities of $1,142,272, a loss of $395,607 related to the excess of the fair value of derivatives at issuance above convertible note principle as a charge to interest expense, and amortization of debt discounts of $1,028,931 as a charge to interest expense.

Labrys [Member]

Extinguishment of Debt [Line Items]

Accrued interest

5,375

$ 5,375

Power Up Lending [Member]

Extinguishment of Debt [Line Items]

Accrued interest

0

0

1,167

Debt principal amount

0

0

35,000

Odyssey Funding L L C [Member]

Extinguishment of Debt [Line Items]

Accrued interest

0

0

0

Debt principal amount

0

0

0

Paladin Advisors L L C [Member]

Extinguishment of Debt [Line Items]

Accrued interest

0

0

0

Debt principal amount

0

0

0

Derivative Financial Instruments, Liabilities [Member]

Extinguishment of Debt [Line Items]

Fair value of embedded derivatives

$ 4,426,057

Dividend yield

0.00%

Estimated fair value of common stock

$ 0.0041

Derivative Financial Instruments, Liabilities [Member] | Minimum [Member]

Extinguishment of Debt [Line Items]

Expected volatility

164.49%

Weighted average risk-free interest rate

0.09%

Expected life

6 months

Derivative Financial Instruments, Liabilities [Member] | Maximum [Member]

Extinguishment of Debt [Line Items]

Expected volatility

278.82%

Weighted average risk-free interest rate

0.17%

Expected life

2 years 7 months 6 days

Warrant [Member]

Extinguishment of Debt [Line Items]

Warrants issued for debt as an investment incentive

6,980,769

2,370,298

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

Extinguishment of Debt [Line Items]

Amortization of debt discount

$ 1,658,395

$ 2,906,843

Four Convertible Promissory Notes From July 01 Through September 12, 2019 - Power Up Lending [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 294,000

Convertible promissory note interest rate

10.00%

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

Debt discount

$ 33,542

Convertible notes payable

35,000

Accrued interest

1,167

Convertible Promissory Notes From October 01 Through December 31, 2019 - Crown Bridge Partners [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 225,000

$ 225,000

$ 225,000

Convertible promissory note interest rate

10.00%

10.00%

10.00%

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

78,056

Convertible notes payable

172,500

Accrued interest

6,500

Convertible promissory note payment terms

The Company has the right to prepay the notes for an amount ranging from 125% to 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 Promissory Notes - October 30, 2019, Odyssey Funding LLC [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 250,000

Convertible promissory note interest rate

12.00%

Convertible promissory note original issue discount

$ 0

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

$ 0

Convertible notes payable

0

Accrued interest

0

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 Promissory Notes - October 23, 2019, Paladin Advisors LLC [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 75,000

Convertible promissory note interest rate

8.00%

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

$ 0

Convertible notes payable

0

Accrued interest

0

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 Promissory Notes - December 19, 2019, GS Capital Partners LLC [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 173,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 15,000

Debt discount

$ 92,396

Convertible notes payable

$ 0

$ 0

143,500

Accrued interest

0

0

2,789

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).

Debt discount

$ 166,193

Secured Convertible Promissory Notes Dated November 01, 2017 - St George Investments [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 601,420

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 59,220

Convertible notes payable

417,890

Accrued interest

38,378

Convertible promissory note due date

Sep. 10, 2018

Net proceeds from convertible promissory notes

$ 542,200

Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 1,655,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 155,000

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

Convertible promissory note due date

Oct. 27, 2018

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

Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member] | Warrant [Member]

Extinguishment of Debt [Line Items]

Warrants issued for debt as an investment incentive

1,100,000

Cashless warrant period

5 years

Exercisable price

$ 2.40

Secured Convertible Promissory Notes - St George Investments [Member]

Extinguishment of Debt [Line Items]

Note assigned from St.George

$ 250,000

Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 1,128,518

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 100,000

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

Debt discount

$ 1,114,698

Convertible notes payable

$ 828,518

Accrued interest

$ 28,138

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company

Convertible promissory note due date

Jun. 30, 2019

Net proceeds from convertible promissory notes

$ 825,000

$ 198,518

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Convertible promissory note overfunding

$ 23,518

Gross proceeds from convertible promissory note

218,518

Convertible promissory note conversion terms

The promissory notes are convertible, at any time at St. George’s option, at $2.40 per share. However, in the event the Company’s Market Capitalization falls below $30,000,000, the conversion rate will be 60% of the three lowest closing trade prices during the 20 trading days immediately prior to the date of conversion, subject to additional adjustments. In addition, the promissory notes include certain anti-dilution provisions should the Company subsequently issue any common stock or common stock equivalents at an effective price per share that is less than the conversion price then in effect. The Company has a right to prepayment of the note, subject to a 15% prepayment premium. The note is secured by a trust deed of certain assets of the Company.

Proceeds from convertible debt

5,000

Proceeds from convertible debt

$ 825,000

Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member] | Warrant [Member]

Extinguishment of 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 January 29, 2019 - St George Investments [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 2,205,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 200,000

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

Convertible promissory note due date

Dec. 5, 2019

Net proceeds from convertible promissory notes

1,276,482

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Gross proceeds from convertible promissory note

1,406,482

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 falls below $30,000,000, the conversion price will be 60% of the three lowest closing trade prices the 20 trading days immediately prior to the date of conversion, subject to additional adjustments. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or common stock equivalents at an effective price per share that is less than the conversion price then in effect. The Company has a right to prepayment of the note, subject to a 15% prepayment premium. The note is secured by a trust deed of certain assets of the Company.

Secured Convertible Promissory Notes January 29, 2019 - St George Investments [Member] | Warrant [Member]

Extinguishment of 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]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 580,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 75,000

Convertible promissory note conversion terms

issuance date and include an original issuance discount in aggregate amount of $22,500. Interest accrues 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 price equal to 60% of the market price of the Company’s common stock, 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 of common stock 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 was being amortized to interest expense over the respective terms of the notes. The Company also issued a warrants to purchase up to 519,230 shares of the Company’s common stock with an initial exercise price of $0.26, with reset provisions based on issuances of common stock subsequent to the issuance date. Due to the reset provision, the exercise option of these warrants is also accounted for as a derivative liability. See Note 10.

Debt discount

$ 483,966

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company

Convertible promissory note due date

Jan. 24, 2020

Net proceeds from convertible promissory notes

500,000

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Gross proceeds from convertible promissory note

$ 580,000

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

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

Secured Convertible Promissory Notes March 25, 2019 - St George Investments [Member] | Warrant [Member]

Extinguishment of 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 Promissory Notes - December 23, 2019, Robert L. Hymers III [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note face value

$ 70,000

Convertible promissory note interest rate

10.00%

Convertible promissory note conversion terms

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

$ 46,666

Convertible notes payable

$ 96,552

$ 96,552

96,552

Accrued interest

1,005

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

Debt discount

$ 92,332

Convertible Notes Payable - Robert Hymers III [Member]

Extinguishment of Debt [Line Items]

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

149,067

Convertible Notes Payable - Natural Plant Extract [Member]

Extinguishment of Debt [Line Items]

Convertible notes payable

$ 56,085

G W Holdings Group [Member]

Extinguishment of Debt [Line Items]

Convertible promissory note conversion terms

On January 6, 2020, the Company entered into a convertible promissory note in the amount of $57,750 with GW Holdings Group, LLC (“GW”). GW has the option, beginning on the six month anniversary of the date of issuance, to convert all or any amount of the principal face amount of the note then outstanding into shares of the Company's common stock at a conversion price equal to 40% discount of the lowest trading price for the 15 trading days prior to the date of the conversion. The note accrues interest at a rate of 10% per annum and include a $5,250 original issue discount such that the price of the note was $57,750. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $98,175 of principal, respectively, on the note. As of June 30, 2021 and December 31, 2020, the Company owed $0 and $818 in accrued interest on the note  , respectively.

Two Convertible Promissory Notes January 29, 2019 - St George Investments [Member]

Extinguishment of Debt [Line Items]

Convertible notes payable

1,160,726

Accrued interest

349,458

Net proceeds from convertible promissory notes

150,000

Shares issued for settlement of debt, value

$ 160,000

Common Stock [Member]

Extinguishment of Debt [Line Items]

Common stock issued in settlement of convertible notes payable and accrued interest, shares

810,689,880

270,547,861

2,291,141,317

9,251,217

Common Stock [Member] | Secured Convertible Promissory Notes Assigned To John Fife [Member]

Extinguishment of 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

Common Stock [Member] | Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member]

Extinguishment of 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

Gain (loss) on debt settlement

$ 612,034

Common Stock [Member] | Settlement For Convertible Notes [Member]

Extinguishment of Debt [Line Items]

Common stock issued in settlement of convertible notes payable and accrued interest, shares

2,241,141,195

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2021	Dec. 31, 2020		Dec. 31, 2019	Dec. 31, 2018
Equity [Abstract]
Outstanding at Beginning of Period		293,054,702	16,666,667		16,666,667
Outstanding at Beginning of Period			$ 0.30		$ 0.30
Outstanding at Beginning of Period					6 years 9 months 3 days	7 years 9 months 3 days
Outstanding at Beginning of Period		$ 1,023,306	$ 15,296,667		$ 15,400,000
Granted		79,785,156			0
Granted		$ 0.0071
Aggregate intrinsic value, granted
Forfeitures or expirations			16,666,667		0
Forfeitures or expirations			(16,666,667)		0
Forfeitures or expirations			$ 0.30
Outstanding at End of Period	[1]		0
Outstanding at End of Period					$ 0.30	$ 0.30
Exercisable at End of Period		168,329,601	0	[1]
Exercisable at End of Period		$ 0.0039
Outstanding at Beginning of Period		$ 0.0011
Outstanding at Beginning of Period		2 years 2 months 19 days
Granted, years		5 years
Granted		$ 0
Increase due to reset provision		(9,722,222)
Increase due to reset provision, years		2 years 4 months 28 days
Increase due to reset provision		$ 0
Exercised		(194,788,035)
Exercised		$ 0.004
Exercised		1 year 7 months 28 days
Exercised		$ 1,427,826
Outstanding at End of Period		168,329,601	293,054,702		16,666,667	16,666,667
Outstanding at End of Period		$ 0.0039	$ 0.0011
Exercisable at End of Period		3 years 5 months 26 days
Outstanding at End of Period		$ 503,850	$ 1,023,306		$ 15,296,667	$ 15,400,000
Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Opening Weighted Average Remaining Contractual Term3		3 years 5 months 26 days
Exercisable at End of Period		$ 503,850
[1]	On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued option.

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details 1) - Exercise Price	Dec. 31, 2020$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 0	[1]
Number of Options	0	[1]
Exercisable Number of Options	0
[1]	On February 27, 2019, Donald Steinberg and Charles Larsen cancelled previously issued options to purchase an aggregate of 16,666,667 shares at an average exercise price of $0.30 per share, representing 100% of all previously issued options.

STOCKHOLDERS' DEFICIT (Detail_2

STOCKHOLDERS' DEFICIT (Details 2) - Warrant [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at Beginning of Period	4,011,111	1,847,447
Outstanding at Beginning of Period	$ 2.15	$ 1.98
Granted	6,980,769	2,370,298
Granted	$ 0.01	$ 1.78
Exercised	(192,521)	(192,521)
Exercised	$ 1.78	$ 1.80
Forfeitures or expirations	0	(14,113,000)
Forfeitures or expirations		$ 1.98
Increase due to reset provision	322,906,286
Increase due to reset provision	$ 0.0004
Exercise	(40,843,463)
Exercise	$ 0.0027
Forfeitures or expirations	0	14,113,000
Outstanding at End of Period	293,054,702	4,011,111
Outstanding at End of Period	$ 0.0011	$ 2.15
Outstanding at End of Period	2 years 2 months 12 days
Outstanding at End of Period	$ 1,023,306
Exercisable at End of Period	293,054,702
Exercisable at End of Period	$ 0.0011
Exercisable at End of Period	2 years 3 months 7 days
Exercisable at End of Period	$ 1,023,306

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Nov. 09, 2020
Class of Stock [Line Items]
Preferred stock, shares authorized	50,000,000		50,000,000		50,000,000	50,000,000
Preferred stock, par value per share	$ 0.001		$ 0.001		$ 0.001	$ 0.001
Stock based compensation expenses	$ 139,000	$ 536,452	$ 158,900	$ 542,767	$ 3,014,888	$ 1,417,850
Common stock, shares authorized	15,000,000,000		15,000,000,000		15,000,000,000	15,000,000,000
Common stock, par value	$ 0.001		$ 0.001		$ 0.001	$ 0.001
Common stock, shares issued	5,068,524,855		5,068,524,855		3,136,774,861	77,958,081
Common stock, shares outstanding	5,068,524,855		5,068,524,855		3,136,774,861	77,958,081
Shares issued for services, value			$ 140,900	$ 542,766	$ 785,861	$ 3,388,891
Issuance of common stock to settle liabilities, shares					205,582,494
Issuance of common stock to settle liabilities, value					$ 762,723
Stock issued for settlement of accrued, shares					8,333
Stock issued for settlement of accrued, value					$ 6,700
Common stock, description			the Company issued 41,935,484 of its common stock with a value of $650,000 and will issue an additional 64,621,893 shares for investments with an estimated value of $394,194 related to the ECOX Share Exchange Agreement. The investment balance is $650,000, with a liability of $394,194 included in subscriptions payable related to the value of the additional shares to be issued. The Company recognized a loss of $394,194 related to these additional shares during the three months ended June 30, 2021.
Warrant [Member]
Class of Stock [Line Items]
Intrinsic value descriptions					The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price less than the Company’s stock price of $0.004 and $0.07 as of December 31, 2020 and 2019, respectively, which would have been received by the warrant holders had those option holders exercised their warrants as of that date
Share-based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Stock based compensation expenses					$ 0	$ 0
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 and $0 as of December 31, 2020 and 2019
Common Stock [Member]
Class of Stock [Line Items]
Shares issued for services, shares			21,000,020	44,658,333	217,396,427	18,627,050
Shares issued for services, value			$ 21,000	$ 44,658	$ 217,396	$ 18,627
Sale of common stock, shares			632,597,599		268,679,513	222,221
Issuance of common stock to settle liabilities, shares					205,582,491
Issuance of common stock to settle liabilities, value					$ 205,583
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			400,000,000	51,054,214	51,054,214	1,653,175
Common Stock [Member] | Convertible Notes Payables [Member]
Class of Stock [Line Items]
Shares issued for services, shares						9,251,217
Shares issued for services, value						$ 3,388,774
Common Stock [Member] | BCF With Convertible Debt [Member]
Class of Stock [Line Items]
Issuance of warrants and BCF with convertible debt, shares						1,000,000
Issuance of warrants and BCF with convertible debt, value						$ 856,717
Common Stock [Member] | Service [Member]
Class of Stock [Line Items]
Shares issued for services, shares						18,510,381
Shares issued for services, value						$ 3,293,688
Settled Amounts Previously Accrued [Member] | Common Stock [Member]
Class of Stock [Line Items]
Shares issued for services, shares						141,669
Shares issued for services, value						$ 193,800
Settlement Of Legal Case[Member] | Common Stock [Member]
Class of Stock [Line Items]
Shares issued for settlement of debt, shares						2,082,398
Shares issued for settlement of debt, value						$ 541,424
Settlement For Investment In Joint Venture [Member] | Common Stock [Member]
Class of Stock [Line Items]
Shares issued for settlement of debt, shares						2,222,047
Shares issued for settlement of debt, value						$ 1,219,040
Related Party [Member] | Common Stock [Member] | Notes Payable [Member]
Class of Stock [Line Items]
Shares issued for settlement of debt, shares						1,220,856
Shares issued for settlement of debt, value						$ 1,182,415
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					15,000,000	15,000,000
Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value per share					$ 0.001	$ 0.001
Preferred Class A [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	10,000,000		10,000,000		10,000,000	10,000,000
Preferred stock, par value per share	$ 0.001		$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares issued	10,000,000		10,000,000		10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000		10,000,000		10,000,000	10,000,000
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 and does not have conversion, dividend or distribution upon liquidation 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					does not have conversion
Preferred Class B [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	5,000,000		5,000,000		5,000,000	5,000,000
Preferred stock, par value per share	$ 0.001		$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares issued	2,000,000		2,000,000		2,000,000	0
Preferred stock, shares outstanding	2,000,000		2,000,000		2,000,000	0
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 and does not have conversion, dividend or distribution upon liquidation rights.
Stock based compensation expenses					$ 2,229,027
Preferred Class B [Member] | Jesus Quintero
Class of Stock [Line Items]
Shares issued							2,000,000
Common Stock [Member] | Warrant [Member]
Class of Stock [Line Items]
Common stock issued in exchange for exercise of warrants on a cashless basis, shares						1,653,175
Common Stock [Member] | Services Rendered
Class of Stock [Line Items]
Shares issued for services, shares					217,396,427
Shares issued for services, value					$ 785,861
Common Stock [Member] | Convertible Notes Payable And Accrued Interest [Member]
Class of Stock [Line Items]
Shares issued for services, shares					2,291,141,317
Shares issued for services, value					$ 3,916,940
Common Stock [Member] | Related Party Notes Payable [Member]
Class of Stock [Line Items]
Shares issued for services, shares					21,276,596
Shares issued for services, value					$ 50,000
Common Stock [Member] | Exchange For Exercise Of Warrants [Member]
Class of Stock [Line Items]
Shares issued for services, shares					51,054,211
Common Stock [Member] | Common Stock Shares Sold [Member]
Class of Stock [Line Items]
Sale of common stock, shares					268,679,513	222,221
Sale of common stock, value					$ 478,685	$ 65,000
Common Stock [Member] | Settlement For Legal Cases [Member]
Class of Stock [Line Items]
Shares issued for services, shares					3,677,889
Shares issued for services, value					$ 956,251
Preferred Stock Series A [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	10,000,000		10,000,000		10,000,000
Common Stock One [Member]
Class of Stock [Line Items]
Sale of common stock, value			$ 140,900	$ 6,700
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			21,000,020	8,333
Common Stock Two [Member]
Class of Stock [Line Items]
Sale of common stock, value			$ 1,677,373	$ 542,766
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			810,689,880	44,658,333
Common Stock Three [Member]
Class of Stock [Line Items]
Sale of common stock, value			$ 8,623	$ 1,531,471
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			3,027,031	270,547,861
Common Stock Four [Member]
Class of Stock [Line Items]
Sale of common stock, value			$ 141,750	$ 50,613
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			22,500,000	21,384,103
Common Stock Five [Member]
Class of Stock [Line Items]
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			400,000,000	51,054,214
Common Stock Six [Member]
Class of Stock [Line Items]
Sale of common stock, value			$ 1,358,767	$ 956,251
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			632,597,599	3,677,889

FAIR VALUE MEASUREMENT (Details

FAIR VALUE MEASUREMENT (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning	$ 4,426,057	$ 5,693,071
Balance at end	1,904,016	4,426,057
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning	4,426,057	5,693,071
Balance at end		4,426,057
Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning	4,426,057
Increase resulting from initial issuances of additional convertible notes payable	1,824,340	1,714,442
Decreases resulting from conversion or payoff of convertible notes payable	(5,975,670)	(7,679,528)
Loss due to change in fair value included in earnings	2,279,250	4,698,072
Balance at end	1,904,016	$ 4,426,057
Decreases resulting from payoff of convertible notes payable	$ (649,961)

FAIR VALUE MEASUREMENT (Detai_2

FAIR VALUE MEASUREMENT (Details Narrative) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 1,904,016	$ 4,426,057	$ 5,693,071
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Combined derivative and warrant liability		4,426,057	5,693,071
Derivative liabilities		$ 4,426,057	$ 5,693,071

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Accrued compensation	$ 9,000		$ 9,000		$ 79,214	$ 4,875
Revenue from related party	0	$ 5,131	0	$ 8,303	13,069	21,157
Value of stock issued			1,358,767		478,686	65,000
Officers And Executives [Member]
Related Party Transaction [Line Items]
Accrued compensation	$ 9,000		$ 9,000		$ 79,214	$ 4,875
Chief Executive Officer [Member] | Preferred Class B [Member]
Related Party Transaction [Line Items]
Stock issued					2,000,000
Value of stock issued					$ 2,229,027

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
2020	$ 0
2021	8,089
2021 and thereafter	0
Total	0
Total future undiscounted lease payments	8,089
Less: Interest	(231)
Present value of lease liabilities	$ 7,858

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	May 07, 2020	Mar. 02, 2020	Feb. 28, 2020	Feb. 03, 2020	Jul. 02, 2019	Aug. 10, 2018	Jul. 02, 2019	Jun. 30, 2021	Dec. 31, 2020
Other Commitments [Line Items]
Right-of-use assets									$ 7,858
Operating lease liabilities									7,858
Operating lease expense									51,526
Net cash used in operating activities									$ 29,931
Joint Venture Agreement With Bougainville Ventures, Inc. [Member]
Other Commitments [Line Items]
Plaintiff name						Bougainville Ventures, Inc
Litigation description						On August 10, 2018, the Company advised its independent auditor that Bougainville did not cooperate or communicate with the Company regarding its requests for information concerning the audit of Bougainville’s receipt and expenditures of funds contributed by the Company in the joint venture agreement. Bougainville had a material obligation to do so under the joint venture agreement. The Company believes that some of the funds it paid to Bougainville were misappropriated and that there was self-dealing with respect to those funds. Additionally, the Company believes that Bougainville misrepresented material facts in the joint venture agreement, as amended, including, but not limited to, Bougainville’s representations that: (i) it had an ownership interest in real property that was to be deeded to the joint venture; (ii) it had an agreement with a Tier 3 # I502 cannabis license holder to grow cannabis on the real property; and, (iii) that clear title to the real property associated with the Tier 3 # I502 license would be deeded to the joint venture thirty days after the Company made its final funding contribution
Settlement Agreement With Caren Glasser [Member]
Other Commitments [Line Items]
Plaintiff name		Caren Glasser
Litigation description		On March 2, 2020, Caren Glasser filed a request for arbitration against the Company alleging non-payment for past due compensation. The case was filed in the in the American Arbitration Association under Case no. 01-20-0000-6290
Actions taken by defendant	The Company and Ms. Glasser agreed to settle her dispute on May 7, 2020. The settlement agreement obligates the Company to pay Ms. Glasser $24,000 thirty days after Ms. Glasser executes the agreement, consistent with the Older Workers Benefit Protection Act (29 U.S.C. § 626(f). The Company made this payment and the case concluded
Employment Contracts [Member] | Chief Executive Officer [Member]
Other Commitments [Line Items]
Employment contracts description			On February 28, 2020, the Company entered into executive contracts with its directors Edward Manolos and Themistocles Psomiadis. The agreements are for a term lasting from the effective date until the earlier of the date of the next annual or special stockholders meeting called for the purposes of electing directors, and the earliest of the following to occur: (a) the death of the Director; (b) the termination of the Director from his membership on the Board by the mutual agreement of the Company and the Director; (c) the removal of the Director from the Board by the majority stockholders of the Company; and (d) the resignation by the Director from the Board. Mr. Psomiadis and Mr. Manolos’ 2020 contracts provide for payments of $5,000 quarterly	On February 3, 2020, we entered into an executive employment agreement with Jesus Quintero, our CEO and CFO providing for gross salary of $15,000 monthly, consisting of $12,000 in cash and $3,000 worth of our common stock valued on the closing price of our common stock on the last trading day of each month
Lease Agreements [Member]
Other Commitments [Line Items]
Lease expiration date							Jun. 30, 2020
Monthly rent					$ 2,349		$ 1,308
Lease Agreements [Member] | Subsequent Event [Member]
Other Commitments [Line Items]
Monthly rent								$ 1,348

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Non-Current deferred tax asset:
Net operating loss carry-forwards	$ 86,309,595	$ 74,164,213
Valuation allowance	(86,309,595)	(74,164,213)
Net non-current deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2020USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 86,309,595

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Share Exchange Agreement [Member]	1 Months Ended
	Feb. 26, 2021USD ($)$ / shares
Subsequent Event [Line Items]
Acquisition, Value | $	$ 650,000
Acquisition, Share price | $ / shares	$ 0.06

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative)	1 Months Ended
	Oct. 31, 2009
Sparrowtech, Inc. [Member]
Noncash or Part Noncash Acquisitions [Line Items]
Merger description of Sparrowtech, Inc	In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]
Revenues	$ 16,880		$ 82,958		$ 51,810	$ 164,777	$ 280,653	$ 695,076
Cost of Goods Sold	3,301		39,187		28,481	73,392	159,304	248,556
Gross Profit	13,579		43,771		23,329	91,385	121,349	446,520
Expense
Stock Based Compensation	139,000		536,452		158,900	542,767	3,014,888	1,417,850
Selling and Marketing	155,212		74,212		262,761	200,667	420,511	1,743,427
Depreciation Expense	1,262		1,582		2,653	3,328	5,933	7,299
General and Admin Expenses	611,970		211,116		1,137,652	415,172	1,122,954	3,363,516
Total Expense	1,039,701		919,006		1,832,368	1,358,777	$ 4,976,240	$ 6,917,338
Operating Segment [Member]
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]
Revenues	16,537	$ 34,872	82,958	$ 81,819	51,409	164,777
Cost of Goods Sold	3,301	25,032	39,187	34,205	28,333	73,392
Gross Profit	13,236	9,840	43,771	47,614	23,076	91,385
Expense
Stock Based Compensation			17,850			17,850
Selling and Marketing	150,881	97,812	74,356	101,897	248,693	176,253
Payroll and Related expenses	54,864	53,947	32,113	18,749	108,811	50,862
Depreciation Expense	1,391	1,391	1,582	1,746	2,782	3,328
General and Admin Expenses	95,864	55,801	53,911	67,949	151,665	121,860
Total Expense	303,000	208,951	179,812	190,341	511,951	370,153
Net Loss from Operations	$ (289,764)	$ (199,111)	$ (136,041)	$ (142,727)	$ (488,875)	$ (278,768)

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Allowance for doubtful accounts	$ 0		$ 0	$ 0
Advertising cost	168,780	$ 44,659	129,504	540,474
Unrecognized tax benefits	$ 0		$ 0	$ 0
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation calculation method	straight-line method		straight-line method
Property, Plant and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimatied useful lives	3 years		5 years
Property, Plant and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimatied useful lives	5 years		3 years

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative) - USD ($)	Jul. 02, 2019	Jul. 02, 2019
Lease Agreements [Member]
Other Commitments [Line Items]
Monthly rent	$ 2,349	$ 1,308

PROPERTY, MACHINERY AND EQUIP_3

PROPERTY, MACHINERY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 133,293	$ 25,283	$ 21,498
Less accumulated depreciation	(21,395)	(18,741)	(13,986)
Property and equipment, net	111,898	6,542
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	23,784	20,143	16,358
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,407	5,140	$ 5,140
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 104,102	$ 0

PROPERTY, MACHINERY AND EQUIP_4

PROPERTY, MACHINERY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,262	$ 1,582	$ 2,653	$ 3,328	$ 5,933	$ 7,299

NOTES PAYABLE, RELATED PARTY (D

NOTES PAYABLE, RELATED PARTY (Details Narrative) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Notes Payable Related Party
Notes payable, related parties	$ 20,000	$ 40,000	$ 40,000

ACQUISITION (Details)

ACQUISITION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Business Combination and Asset Acquisition [Abstract]
Cash, net of cash acquired of $99,393	$ 250,607		$ 250,607
Contingent Consideration - Earnout Agreement	1,000,000		1,000,000
265,164,070 shares of common stock (not issued as of June 30, 2021)	1,617,501		1,617,501
Total preliminary consideration transferred	2,868,108		2,868,108
Revenue	290,196	$ 152,402	444,239	$ 234,221
Operating loss	(1,067,780)	(965,158)	(1,855,860)	(1,357,315)
Net loss	$ (1,869,775)	$ (276,742)	$ (5,532,928)	$ (2,395,044)
Net loss per common share	$ 0	$ 0	$ 0	$ (0.01)
Weighted Average common shares outstanding	5,102,510,297	510,164,598	4,730,796,549	451,015,744

ACQUISITION (Details 1)

ACQUISITION (Details 1)	Jun. 30, 2021USD ($)
Business Combination and Asset Acquisition [Abstract]
Accounts Receivable	$ 40,291
Inventory	6,746
Other Assets	19,310
Goodwill	2,989,803
Accounts payable	(181,042)
Other accrued liabilities	(7,000)
Net assets acquired	$ 2,868,108

ACQUISITION (Details Narrative)

ACQUISITION (Details Narrative)	3 Months Ended
	Jun. 30, 2021USD ($)
Business Combination and Asset Acquisition [Abstract]
Cash Paid	$ 250,000