VIASPACE (VSPC) 10-K 2 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Apr. 02, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	VIASPACE Inc.
Entity Central Index Key	1,270,200
Document Type	10-K
Trading Symbol	VSPC
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 3,646,055
Entity Common Stock, Shares Outstanding		3,585,153,265
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS:
Cash and equivalents	$ 4,000	$ 19,000
Prepaid expenses	22,000	14,000
TOTAL CURRENT ASSETS	26,000	33,000
OTHER ASSETS:
Investment in Almaden Energy Group	6,000	14,000
Other assets	1,000	2,000
TOTAL OTHER ASSETS	7,000	16,000
TOTAL ASSETS	33,000	49,000
CURRENT LIABILITIES:
Accounts payable	83,000	68,000
Related party payables	16,000
Accrued expenses	18,000	29,000
Unearned revenue	20,000	20,000
Related party payables	749,000	640,000
TOTAL CURRENT LIABILITIES	886,000	757,000
COMMITMENTS AND CONTINGENCIES (Note 10)
SHAREHOLDERS’ DEFICIT:
Preferred stock, $0.0001 par value in 2017 and 2016, 10,000,000 shares authorized, one share of Series A preferred stock issued and outstanding in 2017 and 2016	0	0
Common stock, $0.0001 par value in 2017 and 2016, 3,900,000,000 shares authorized, 3,402,514,447 shares issued and 3,302,514,447 shares outstanding as of December 31, 2017, and 2,919,472,132 shares issued and 2,819,472,132 shares outstanding as of December 31, 2016	330,000	282,000
Additional paid in capital	53,136,000	52,458,000
Accumulated deficit	(54,319,000)	(53,448,000)
Total shareholders’ deficit	(853,000)	(708,000)
TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT	$ 33,000	$ 49,000

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement Of Financial Position [Abstract]
Preferred stock par value	$ 0.0001	$ 0.0001
Preferred stock shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	1	1
Preferred stock, shares outstanding	1	1
Common stock par value	$ 0.0001	$ 0.0001
Common stock shares authorized	3,900,000,000	3,900,000,000
Common stock, shares issued	3,402,514,447	2,919,472,132
Common stock, shares outstanding	3,302,514,447	2,819,472,132

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
REVENUES		$ 116,000	$ 183,000
REVENUES FROM RELATED PARTY		0	22,000
TOTAL REVENUES		116,000	205,000
COST OF REVENUES		30,000	58,000
GROSS PROFIT		86,000	147,000
OPERATING EXPENSES
Operations		32,000	36,000
Selling, general and administrative		775,000	984,000
Total operating expenses		807,000	1,020,000
LOSS FROM OPERATIONS		(721,000)	(873,000)
OTHER INCOME (EXPENSE)
Interest expense		(141,000)	(333,000)
Other expense		(9,000)	(27,000)
Other income		0	32,000
Total other expense		(150,000)	(328,000)
LOSS BEFORE INCOME TAXES		(871,000)	(1,201,000)
Income taxes		0	0
NET LOSS		$ (871,000)	$ (1,201,000)
LOSS PER SHARE OF COMMON STOCK — Basic and diluted	[1]	$ 0	$ 0
WEIGHTED AVERAGE SHARES OUTSTANDING — Basic and diluted		3,215,345,848	2,433,356,365
[1]	Less than $0.01 per common share.

STATEMENTS OF SHAREHOLDERS EQUI

STATEMENTS OF SHAREHOLDERS EQUITY (DEFICIT) - USD ($)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]
Beginning balance, value at Dec. 31, 2015	$ (707,000)	$ 200,000	$ 51,340,000	$ (52,247,000)
Beginning balance, shares at Dec. 31, 2015		1,995,451,343
Shares issued for consulting services, value	4,000		4,000
Shares issued for consulting services, shares		1,636,364
Reclass earned consultant shares, value	149,000	$ 3,000	146,000
Reclass earned consultant shares, shares		30,000,000
Beneficial conversion feature of convertible debt	330,000		330,000
Stock issued upon conversion of related party notes payable, value	330,000	$ 72,000	258,000
Stock issued upon conversion of related party notes payable, shares		722,027,282
Stock issued to related parties upon purchase of common shares, value	44,000	$ 7,000	37,000
Stock issued to related parties upon purchase of common shares, shares		66,785,714
Stock issued to non-related parties upon purchase of common shares, value	5,000		5,000
Stock issued to non-related parties upon purchase of common shares, shares		3,571,429
Non cash compensation related to stock options	247,000		247,000
Non cash stock compensation expense related to stock issued to related parties	91,000		91,000
Net loss	(1,201,000)			(1,201,000)
Ending balance, value at Dec. 31, 2016	(708,000)	$ 282,000	52,458,000	(53,448,000)
Ending balance, shares at Dec. 31, 2016		2,819,472,132
Shares issued for consulting services, value	3,000		3,000
Shares issued for consulting services, shares		3,000,000
Reclass earned consultant shares, value	75,000	$ 5,000	70,000
Reclass earned consultant shares, shares		50,000,000
Beneficial conversion feature of convertible debt	139,000		139,000
Stock issued upon conversion of related party notes payable, value	139,000	$ 42,000	97,000
Stock issued upon conversion of related party notes payable, shares		424,455,723
Stock issued to non-related parties upon purchase of common shares, value	5,000	$ 1,000	4,000
Stock issued to non-related parties upon purchase of common shares, shares		5,586,592
Non cash compensation related to stock options	365,000		365,000
Net loss	(871,000)			(871,000)
Ending balance, value at Dec. 31, 2017	$ (853,000)	$ 330,000	$ 53,136,000	$ (54,319,000)
Ending balance, shares at Dec. 31, 2017		3,302,514,447

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (871,000)	$ (1,201,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock option and stock compensation	365,000	338,000
Amortization of prepaid expenses	66,000	139,000
Stock issued for expense	3,000	4,000
Amortization of debt discount	139,000	330,000
Loss (gain) on minority investment in Almaden Energy Group	9,000	25,000
Decrease (increase) in:
Accounts receivable	0	41,000
Prepaid expenses and Other assets	2,000	65,000
Increase (decrease) in:
Accounts payable	14,000	(25,000)
Accrued expenses and other	(11,000)	(43,000)
Unearned revenue	0	(27,000)
Related party payables	125,000	(16,000)
Net cash used in operating activities	(159,000)	(370,000)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable- related party	139,000	330,000
Stock issued for investment by related parties	0	44,000
Stock issued for investment by non-related parties	5,000	5,000
Net cash provided by financing activities	144,000	379,000
NET INCREASE (DECREASE) IN CASH AND EQUIVALENTS	(15,000)	9,000
CASH AND EQUIVALENTS, Beginning of year	19,000	10,000
CASH AND EQUIVALENTS, End of year	4,000	19,000
Cash paid during the period for:
Interest	0	0
Income taxes	$ 0	$ 0
Supplemental Disclosure on Non-Cash Activities
Common stock issued for future funding source, shares		100,000,000
Common stock issued for future services, shares	50,000,000	30,000,000
Common stock issued for future services, value	$ 75,000	$ 149,000
Discount on loans from beneficial conversion feature	139,000	330,000
Convertible loans converted to equity	$ 139,000	$ 330,000

1. SUMMARY OF SIGNIFICANT ACCOU

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Description of Business – VIASPACE Inc. (“we”, “us”, “VIASPACE”, or the “Company”) was founded in July 1998. Its business involves renewable energy and is based on biomass, in particular our license to a dedicated energy crop with the trademark “Giant King ® GKG can be burned in 100% biomass power plants to generate electricity; made into pellets that can be burned together with coal to reduce carbon emissions from existing power plants; generate bio methane through anaerobic digestion, and can be used as a feedstock for low carbon liquid biofuels for transportation, biochemicals and bio plastics. Cellulosic ethanol, bio butanol and other liquid cellulosic biofuels, do not use corn or other food sources as feedstock. GKG can also be used as animal feed. GKG and other plants absorb and store carbon dioxide from the atmosphere as they grow. When they are burned, they release the carbon dioxide back into the atmosphere, but it is the same carbon dioxide that was removed from the atmosphere, and so this process is carbon neutral. Small amounts of fossil fuel are used by the farm equipment, transportation of GKG and fertilizer, so that the overall process of growing and burning GKG probably has some net carbon dioxide emissions, but much lower emissions than burning coal or other fossil fuels directly to create the same amount of energy. GKG has been independently tested by customers and been shown to have excellent energy content, high bio methane production, and the cellulosic sugar content needed for biofuels and biochemicals. Going Concern – The Company has incurred significant losses from operations, resulting in an accumulated deficit of $54,319,000. The Company expects such losses to continue. On January 25, 2016, Schewe entered into a new Loan Agreement whereby he agreed to fund the Company an additional $300,000 over a one-year period. Dr. Schewe completed the funding of $300,000 on November 9, 2016. On November 30, 2016, the Company entered in a Loan Agreement with CEO Haris Basit whereby he agreed to fund the Company $100,000 over a two-year period. On February 23, 2017, the Company entered into a Loan Agreement with Dr. Schewe whereby Dr. Schewe agreed to fund the Company up to $100,000 over a two-year period. On July 25, 2017, the Company entered into a Loan Agreement with Dr. Carl Kukkonen, CTO of the Company, whereby Dr. Kukkonen agreed to fund the Company up to $25,000 over a two-year period. The Company expects loans from Dr. Schewe, Mr. Basit and Dr. Kukkonen and revenue generated from future contracts using the sublicense it has for Giant King Grass to fund operations for the foreseeable future. However, no assurance can be given that Dr. Schewe, Mr. Basit and Dr. Kukkonen will continue to fund the Company or that sales contracts will be obtained in the future, or if they are obtained, that they will be profitable. Accordingly, there continues to be substantial doubt as to the Company’s ability to continue as a going concern. The financial statements do not include any other adjustments that might result from the outcome of these uncertainties. Basis of Presentation – The accompanying audited financial statements of the Company were prepared in accordance with United States generally accepted accounting principles (“US GAAP”) for financial information and with Securities and Exchange Commission (“SEC”) instructions to Form 10-K. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Certain reclassifications were made to the December 31, 2016 financial statements to conform to the December 31, 2017 financial statement presentation. Use of Estimates in the Preparation of the Financial Statements – The preparation of financial statements, in conformity with US GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents – The Company considers all highly-liquid investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents as of December 31, 2017 or 2016. Income Taxes – Income taxes are accounted for under the asset and liability approach, where deferred tax assets and liabilities are determined based on differences between financial reporting and tax basis of assets and liabilities, and are measured using enacted tax rates and laws that are expected to be in effect when the differences reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining whether it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. An uncertain tax position is considered effectively settled on completion of an examination by a taxing authority if certain other conditions are satisfied. Should the Company incur interest and penalties relating to tax uncertainties, such amounts would be classified as a component of interest expense, net and other income (expense), net, respectively. Revenue Recognition – The Company has four revenue models for GKG: 1. grass plantation integrated with a power plant or processing facility such as a pellet mill under company or joint venture control; 2. contract plantation establishment, support and licensing for a customer that owns and operates the plantation and power plant; 3. collaborative agreements to establish a test plot in the customer’s location to determine that GKG grows sufficiently for the customer to use in their particular application; and 4. consulting agreement services for customers considering the establishment of a grass plantation in their particular country or location. Revenue earned from collaborative agreements is comprised of negotiated payments for the operations of the test plots. Deferred revenue represents payments received which are related to future performance. For the year ending December 31, 2017 and 2016, the Company has recognized revenues under revenue models 3 and 4. With regard to revenue recognition in connection with agreements that include multiple deliverables, management reviews the relevant terms of the agreements and determines whether such deliverables should be accounted for as a single unit of accounting in accordance with FASB ASC 605-25, Multiple-Element Arrangements. If it is determined that the items do not have stand-alone value, then such deliverables are accounted for as a single unit of accounting and any payments received pursuant to such agreement, including any upfront or development milestone payments and any payments received for support services, will be deferred and included in deferred revenue within our balance sheet until such time as management can estimate when all of such deliverables will be delivered, if ever. Management reviews and reevaluates such conclusions as each item in the arrangement is delivered and circumstances of the development arrangement change. Major Customers – A relatively small number of customers account for a significant percentage of the Company’s sales. Three customers represented 100% of revenues for the year ending December 31, 2016 and four customers represented 100% of revenues for the year ending December 31, 2017. Stock Based Compensation – VIASPACE has a stock-based compensation plan. The Company has adopted the accounting and disclosure provisions of “Share-Based Payments”, codified in FASB ASC Topic 718, using the modified prospective application transition method. FASB ASC Topic 718 requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors based on estimated fair values using the modified prospective transition method. FASB ASC Topic 718 requires companies to estimate the fair value of share-based payment awards to employees and directors on the date of grant using an option pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite services periods on a straight-line basis in the Company’s Statements of Operations. The Company accounts for equity instruments issued to consultants and vendors in exchange for goods and services in accordance with the provisions of FASB ASC Topic 505-50, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods or Services” and “Accounting Recognition for Certain Transactions Involving Equity Instruments Granted to Other than Employees”. The measurement date for the fair value of the equity instruments issued is determined at the earlier of: (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement. In accordance with FASB ASC Topic 505-50, an asset acquired for the issuance of fully vested, non-forfeitable equity instruments should not be presented or classified as an offset to equity on the grantor's balance sheet once the equity instrument is granted for accounting purposes. Accordingly, the Company records the fair value of the fully vested, non-forfeitable common stock issued for future consulting services as prepaid expenses in its balance sheet. Fair Value of Financial Instruments – Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants at the measurement date. Under the provisions of the Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures (“ASC 820”), there are three levels of inputs that may be used to measure fair value: Level 1. Quoted prices in active markets for identical assets or liabilities. The Company had no Level 1 assets or liabilities during any period presented. 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 with observable market data for substantially the full term of the assets or liabilities. The Company had no Level 2 assets or liabilities during any period presented. Level 3. Unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of assets or liabilities. The Company had no Level 3 assets or liabilities during any period presented. The carrying value of cash and cash equivalents, prepaid expenses, trade payables and accrued expenses, payables to related parties and deferred revenue approximates fair value due to the short period of time to maturity. Net Income (Loss) Per Share – The Company computes net loss per share in accordance with “Earnings per Share”, codified in FASB ASC Topic 260. Under the provisions of this topic, basic and diluted net loss per share is computed by dividing the net loss available to common shareholders for the period by the weighted average number of shares of common stock outstanding during the period. Research and Development – The Company did not record any research and development activities in 2017 or 2016. If we do in the future, it will be expensed as incurred. Joint Venture - The Company entered into a joint venture with Corporacion Agricola, S.A. (“Agricorp”), a Nicaragua company, and formed Energia Reino Verde, S.A. (“ERV”) on January 30, 2014. The Company was granted an equity interest of 50% of outstanding shares of ERV for $0 on December 9, 2014. At December 31, 2017 and December 31, 2016, the net assets of ERV were immaterial. The Company has accounted for their investment under the equity method and at December 31, 2017 and December 31, 2016, the investment was recorded at $0. Future plans are that ERV will own and operate a 12 MW biomass power plant that will be co-located with the 834 hectare (2,060 acre) Giant King ® Recent Accounting Standards – In May 2014, the FASB issued guidance regarding the accounting for revenue from contracts with customers. The FASB’s Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606), was issued in three parts: (a) Section A, “Summary and Amendments That Create Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40),” (b) Section B, “Conforming Amendments to Other Topics and Subtopics in the Codification and Status Tables,” and (c) Section C, “Background Information and Basis for Conclusions.” ASU 2014-09 provides a framework for addressing revenue recognition issues and, upon its effective date, will replace almost all pre-existing revenue recognition guidance in current U.S. generally accepted accounting principles (GAAP) (i.e., legacy GAAP), including industry-specific guidance and the Securities and Exchange Commission’s (SEC) Staff Accounting Bulletin Topic 13, Revenue Recognition (which is also part of legacy GAAP for public entities). The core principle underlying the guidance in ASC 606, which is included in ASC 606-10-10-2, 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 entity expects to be entitled in exchange for those goods or services.” Implementation must occur no later than the quarter and year beginning January 1, 2018, for public entities (i.e., public business entities and certain not-for-profit entities and employee benefit plans) with a calendar year end. The Company expects the revenue impact of this change to be minimal since the Company currently adheres to revenue recognition when performance obligations on contracts are satisfied. In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entities Ability to Continue as a Going Concern (ASU 2014-15). The guidance in ASU 2014-15 sets forth management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern as well as required disclosures. ASU 2014-15 indicates that, when preparing financial statements for interim and annual financial statements, management should evaluate whether conditions or events, in the aggregate, raise substantial doubt about the entity's ability to continue as a going concern for one year from the date the financial statements are issued or are available to be issued. This evaluation should include consideration of conditions and events that are either known or are reasonably knowable at the date the financial statements are issued or are available to be issued, as well as whether it is probable that management's plans to address the substantial doubt will be implemented and, if so, whether it is probable that the plans will alleviate the substantial doubt. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods and annual periods thereafter. Early application is permitted. The adoption of this guidance is not expected to have a material impact on the Company’s financial statements. Subsequent Events – We have evaluated events and transactions subsequent to the balance sheet date. Based on this evaluation, we are not aware of any events or transactions (other than those disclosed in Note 11) that occurred subsequent to the balance sheet date but prior to filing that would require recognition or disclosure in our financial statements.

2. PREPAID EXPENSES

2. PREPAID EXPENSES	12 Months Ended
	Dec. 31, 2017
Prepaid Expense And Other Assets Current [Abstract]
PREPAID EXPENSES	The Company has entered into agreements with certain of its consultants and vendors whereby the Company issued restricted shares of common stock in exchange for services to be provided to the Company. The Company has engaged a third party provider to pay certain expenses of the Company on behalf of the Company. As compensation for the payment of these expenses on behalf of the Company, the Company pays the provider in shares of common stock equivalent to the expense paid plus a fee equal to 15% of the expense paid. Other prepaid expenses (non-stock related) were $2,000 and $1,000 at December 31, 2017 and December 31, 2016, respectively.

3. INVESTMENT IN ALMADEN ENERGY

3. INVESTMENT IN ALMADEN ENERGY GROUP	12 Months Ended
	Dec. 31, 2017
Equity Method Investments And Joint Ventures [Abstract]
INVESTMENT IN ALMADEN ENERGY GROUP	The investment in Almaden Energy Group, LLC (“AEG”) represents an 18.75% interest in that company’s outstanding member units which became effective April 15, 2015. The Company originally accounted for this investment by the cost method because the member units of that company is unlisted and the criteria for using the equity method of accounting are not satisfied as the Company is not able to exercise significant influence over AEG. However, upon the Company hiring the CEO of AEG as its CEO in July 2015, the Company changed the method of its investment in AEG to the equity method. Dividends are recognized in income when declared and totaled $0 for the year ended December 31, 2016 and the year ended December 31, 2017. The carrying value of the investment is $6,000 and $14,000 as of December 31, 2017 and December 31, 2016, respectively. We recorded other expense of approximately $27,000 during the year ended December 31, 2016, and $8,000 during the year ended December 31, 2017, related to a loss on investment in AEG. See Note 9 for additional related party transactions with AEG.

4. STOCK OPTIONS AND ISSUED STO

4. STOCK OPTIONS AND ISSUED STOCK	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
STOCK OPTIONS AND ISSUED STOCK	The fair value of each stock option granted is estimated on the date of the grant using the Black-Scholes option pricing model. The Black-Scholes option pricing model has assumptions for risk free interest rates, dividends, stock volatility and expected life of an option grant. The risk free interest rate is based upon market yields for United States Treasury debt securities at a maturity near the term remaining on the option. Dividend rates are based on the Company’s dividend history. The stock volatility factor is based on the historical volatility of the Company’s stock price. The expected life of an option grant is based on management’s estimate as no options have been exercised in the Plan to date. The Company calculated a forfeiture rate for employees and directors based on historical information. A forfeiture rate of 0% is used for options granted to employees, directors and consultants. The fair value of each option grant to employees, directors and consultants is calculated by the Black-Scholes method and is recognized as compensation expense on a straight-line basis over the vesting period of each stock option award. For stock options issued to employees, director and consultants for 2017 and 2016, the fair value was estimated at the date of grant using the following range of assumptions: 2017 2016 Risk free interest rate 2.13% - 2.20% 1.27% - 2.34% Dividends 0% 0% Volatility factor 140.16% - 140.25% 132.88% - 139.28% Expected life 6.67 years 6.67 years Annual forfeiture rate 0% 0% The following table summarizes activity for employees and directors in the Company’s Plan and New Plan at December 31, 2017: Number of Shares Weighted- Average Exercise Price Per Share Weighted- Average Remaining Contractual Term In Years Aggregate Intrinsic Value Outstanding at December 31, 2016 380,730,000 $ 0.0028 Granted 68,750,000 0.0016 Exercised — — Cancelled and forfeited — — Outstanding at December 31, 2017 449,480,000 $ 0.0026 8.28 $ — Exercisable at December 31, 2017 449,480,000 $ 0.0026 8.28 $ — During 2017, stock options totaling 68,750,000 were granted. At December 31, 2017, there were 449,797,000 shares available for future grant. The Plan recorded $365,000 of compensation expense for employees and director stock options in 2017. At December 31, 2017, there was $0 of unrecognized compensation costs related to non-vested share-based compensation arrangements under the Plan. At December 31, 2017, the fair value of options vested for employees and directors was $257,000. There were no options exercised during 2017. During 2017, the Company issued 3,000,000 unregistered shares of common stock to a consultant for services provided to the Company. These share issuances were recorded at approximately $3,000 which is the fair market value determined by the price of the Company’s common stock trading on the OTC Markets on the date of grant.

5. CONVERTIBLE NOTE PAYABLE TO

5. CONVERTIBLE NOTE PAYABLE TO RELATED PARTY	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
CONVERTIBLE NOTE PAYABLE TO RELATED PARTY	Loan Agreement with Dr. Kevin Schewe Effective September 30, 2012, the Company entered into a Loan Agreement with CEO Kevin Schewe whereby Dr. Schewe agreed to loan up to $1 million to the Company over a five-year period based on requests from the Company. The loans would be evidenced by a Secured Convertible Note. Each individual loan will accrue interest at 6% per annum and are secured by all assets of the Company. Each note would mature on the second anniversary of the issuance date of such note. Each note is convertible at Dr. Schewe’s request, into a fixed number of shares of the Company’s common stock based on the closing price of the Company’s common stock for the twenty trading days prior to the issuance of the loan, less an 80% discount. In connection with the separation from VGE on September 30, 2012, Dr. Schewe was granted an irrevocable proxy that permits him to vote the Preferred Share, giving him the majority shareholder vote. As the controlling shareholder of the Company he has the ability to increase the number of authorized shares without additional shareholder approval. As such, if the outstanding balance on the loan was convertible into more shares than the Company has authorized, he has the ability to increase the authorized shares. As a result, the conversion feature is not deemed to be a derivative instrument subject to bifurcation. Schewe completed the funding of $1,000,000 on January 13, 2016 with a funding of $5,000. On January 25, 2016, Schewe entered into a new Loan Agreement whereby he agreed to fund the Company an additional $300,000 over a one-year period. From January 14, 2016 through November 9, 2016, Dr. Schewe made loans of $300,000 to the Company and completed the funding. Including the loan of $5,000 on January 13, 2016, the Company recorded a discount on the loans of $300,000 as a result of a beneficial conversion feature, which will be amortized over the term of the note on a straight-line basis, which approximates the effective interest method. During 2016, Dr. Schewe converted loans totaling $305,000 into 655,714,285 common shares of the Company. On February 23, 2017, the Company entered into a Loan Agreement with Dr. Schewe whereby Dr. Schewe agreed to fund the Company up to $100,000 over a two-year period. During 2017, Dr. Schewe converted loans totaling $80,000 into 242,278,404 common shares of the Company. At the time of the conversions, the company recorded the discount as additional interest expense. There are no loans outstanding at December 31, 2017 and December 31, 2016. As of December 31, 2017, the Company had remaining availability under the note of $20,000. Loan Agreement with Haris Basit Effective November 30, 2016, the Company entered into a Loan Agreement with Director Haris Basit whereby Mr. Basit agreed to loan up to $100,000 to the Company over a two-year period based on requests from the Company. Each individual loan will accrue interest at 8% per annum. Each note would mature on the first anniversary of the issuance date of such note. Each note is convertible at Mr. Basit’s request, into a fixed number of shares of the Company’s common stock based on the closing price of the Company’s common stock for the twenty trading days prior to the issuance of the loan, less an 80% discount. The Loan Agreement states that the Mr. Basit will not convert any loan into a number of shares that would exceed the number of available authorized common shares calculated as of the date of the conversion. As a result, the conversion feature is not deemed to be a derivative instrument subject to bifurcation. From November 30, 2016 through December 31, 2016, Mr. Basit made loans of $25,000 to the Company. The Company recorded a discount on the loans of $25,000 as a result of a beneficial conversion feature, which will be amortized over the term of the note on a straight-line basis, which approximates the effective interest method. During 2016, Mr. Basit converted loans totaling $25,000 into 66,312,997 common shares of the Company. During 2017 Mr. Basit made loans of $47,500 to the Company. The Company recorded a discount on the loans of $47,500 as a result of a beneficial conversion feature, which will be amortized over the term of the note on a straight line basis, which approximates the effective interest method. During 2017, Mr. Basit converted loans totaling $47,500 into 140,958,681 common shares of the Company. At the time of the conversions, the company recorded the discount as additional interest expense. There are $0 loans outstanding at December 31, 2017. As of December 31, 2017, the Company had remaining availability under the note of $27,500. Loan Agreement with Dr. Carl Kukkonen On July 25, 2017, the Company entered into a Loan Agreement with Dr. Carl Kukkonen, CTO of the Company, whereby Dr. Kukkonen agreed to fund the Company up to $25,000 over a two-year period. During 2017 Dr. Kukkonen made loans of $11,500 to the Company. The Company recorded a discount on the loans of $11,500 as a result of a beneficial conversion feature, which will be amortized over the term of the note on a straight line basis, which approximates the effective interest method. During 2017, Dr. Kukkonen converted loans totaling $11,500 into 41,218,638 common shares of the Company. At the time of the conversions, the company recorded the discount as additional interest expense. There are $0 loans outstanding at December 31, 2017. As of December 31, 2017, the Company had remaining availability under the note of $13,500.

6. SHAREHOLDERS' DEFICIT

6. SHAREHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
SHAREHOLDERS' DEFICIT	Preferred Stock At December 31, 2017 and 2016, the number of authorized shares of the Company’s preferred stock was 10,000,000. The par value of the preferred stock is $0.0001. At December 31, 2017 and December 31, 2016, there is one share of Series A Preferred Stock outstanding. Common Stock As of January 1, 2018, the number of authorized shares of the Company’s common stock was 3,900,000,000. The par value of the common stock is $0.0001. During 2017 and 2016, the Company issued 0 and 100,000,000 unregistered restricted shares of common stock respectively to a funding source so that the funding source can pay for future expenses on behalf of the Company. The shares are issued to the funding source to cover the amount of future expenses plus a fee of 15% of such future expenses. At the time of the future payment of the expenses incurred by the Company, the common stock and additional paid in capital are credited for the amount of the future payment plus 15%. During the period ending December 31, 2017, 50,000,000 shares of common stock were recorded as cleared to the funding source for $75,000 credited to common stock and additional paid in capital. On January 9, 2017, the Company entered into Subscription Agreement with a non-related party to purchase 5,586,592 shares of common stock at a purchase price of $0.000895 per share for $5,000. The purchase price per share was equal to 50% of the average closing price of the Company's common stock for the 20 trading days immediately preceding the date of the investment. The Company issued such common stock on the date of such Subscription Agreement. During 2017, the Company issued 3,000,000 shares of common stock to a consultant of the Company. The shares were issued at fair market value of approximately $3,000 on the date of the issuance. During 2017, the Company issued 242,278,404 shares of common stock to CEO Kevin Schewe as he converted loans into shares of common stock as allowed under an agreement he has with the Company as discussed in Note 5. During 2017, the Company issued 140,958,681 shares of common stock to Director Haris Basit as he converted loans into shares of common stock as allowed under an agreement he has with the Company as discussed in Note 5. During 2017, the Company issued 41,218,638 shares of common stock to CTO Carl Kukkonen as he converted loans into shares of common stock as allowed under an agreement he has with the Company as discussed in Note 5. There were 3,302,514,447 and 2,819,472,132 shares of common stock outstanding as of December 31, 2017 and December 31, 2016, respectively.

7. INCOME TAX

7. INCOME TAX	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
INCOME TAX	The Company recorded valuation allowances to fully reserve its deferred tax assets, as management believes it is more likely than not that these assets will not be realized. A Congressional bill was passed in 2017 for tax overhaul which decreased the Federal tax rate from 34% to 21%, effective for tax year beginning after December 31, 2017. The valuation allowance increased by approximately $174,000 for the year ended December 31, 2016 and, due to the tax effect, decreased by $3,645,000 for the year ended December 31, 2017. It is possible that management’s estimates as to the likelihood of realization of its deferred tax assets could change as a result of changes in estimated operating results. Should management conclude that it is more likely than not that these deferred tax assets are, at least in part, realizable, the valuation allowance will be reduced and recognized as a deferred income tax benefit in the statement of operations in the period of change. The Company is open to tax examination for years ending December 31, 2014 through December 31, 2016. The Company has Federal net operating loss carryovers of approximately $21,185,000 available at December 31, 2017 and State net operating loss carryovers of approximately $20,149,000 available at December 31, 2017. The federal and California net operating losses will begin to expire in 2024 and 2016, respectively. Additionally, the Company has capital loss carryforwards of approximately $13,231,000 available at December 31, 2017, which expire through 2019. Due to the uncertainty surrounding the realization of the capital loss carryforwards in future tax returns, the tax effect of the capital loss carryforwards is not recognized in the income tax provision. FASB ASC 740 also addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740, the Company may recognize the 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 the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. ASC 740 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. During the years ended December 31, 2017 and 2016, the Company did not recognize any tax liabilities related to uncertain tax positions and does not have a balance for such liabilities as of December 31, 2017. The Company recognizes accrued interest and penalties, if any, associated with uncertain tax positions as part of the income tax provision. There was no accrued interest or penalties associated with uncertain tax positions recognized in the Company’s balance sheets as of December 31, 2017 and 2016. The Company is subject to income tax in the United States federal jurisdiction and various state jurisdictions and has identified its federal tax return and tax returns in state jurisdictions below as “major” tax filings. These jurisdictions, along with the years still open to audit under the applicable statutes of limitation, are as follows: Jurisdiction Tax Years Federal 2014 – 2016 California 2013 – 2016 The following table reconciles the US statutory rates to the Company’s effective tax rate for 2017 and 2016: 2017 2016 U.S Statutory rates 21.0 % 34.0 % State taxes, net of Federal benefit 5.8 % 5.8 % Permanent differences — — Change in Valuation allowance (28.0 )% (39.8 )% Other — — Effective income tax rate (1.2 )% 0.0 % The following are the components of the Company’s deferred tax assets and liabilities at December 31, 2017 and 2016: 2017 2016 Deferred Tax Assets: Net operating loss carryforwards $ 5,856,000 $ 8,322,000 Stock compensation expense 3,127,000 4,302,000 Other 2,000 5,000 Total Deferred Tax Assets 8,985,000 12,629,000 Less: Valuation allowance (8,985,000 ) (12,629,000 ) Net Deferred Tax Assets $ — $ —

7. NET LOSS PER SHARE

7. NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
NET LOSS PER SHARE	The Company computes net loss per share in accordance with FASB ASC Topic 260. Under its provisions, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the periods presented. Diluted earnings would customarily include, if dilutive, potential shares of common stock issuable upon the exercise of stock options and warrants. The dilutive effect of outstanding stock options and warrants is reflected in earnings per share in accordance with FASB ASC Topic 260 by application of the treasury stock method. For the periods presented, the computation of diluted loss per share equaled basic loss per share as the inclusion of any dilutive instruments would have had an antidilutive effect on the earnings per share calculation in the periods presented. The following table sets forth common stock equivalents (potential common stock) at December 31, 2017 and 2016 that are not included in the loss per share calculation since their effect would be anti-dilutive for the periods indicated: 2017 2016 Stock Options 449,480,000 380,730,000 The following table sets forth the computation of basic and diluted net loss per share for 2017 and 2016, respectively: 2017 2016 Basic and diluted net loss per share: Numerator: Net loss attributable to common stock $ (871,000 ) $ (1,201,000 ) Denominator: Weighted average shares of common stock outstanding 3,215,345,848 2,433,356,365 Net loss per share of common stock, basic and diluted $ * $ * *Less than $0.01

9. RELATED PARTY TRANSACTIONS

9. RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Included in the Company’s balance sheets at December 31, 2017 and December 31, 2016 are Related Party Payables of $749,000 and $640,000, respectively. The Company has a payable of $749,000, at December 31, 2017 owed to Dr. Carl Kukkonen, CTO and Mr. Haris Basit, Director. Of the amount owed to Dr. Kukkonen, there is a cash component totaling $185,000 and a common stock component totaling $504,000. Dr. Kukkonen deferred a portion of his 2009, 2010 and 2011 stock awards and is entitled to the following unregistered shares of Company common stock at December 31, 2017: 11,195,707 shares for deferred 2009 compensation; 8,467,939 shares for deferred 2010 compensation; and 24,730,678 shares for deferred 2011 compensation. The amount owed to Mr. Basit is cash totaling $60,000. In addition at December 31, 2017 there is Related Party Payables owed to Dr. Kukkonen in the amount of $2,815, to Mr. Basit in the amount of $8,831, and to Mr. Nicholas Stoll, in the amount of $4,500. At December 31, 2017 and December 31, 2016, the Company also has a royalty payable to VGE of $0 and $0, respectively. On March 28, 2016, the Giant King Grass license with VGE was renegotiated which resulted in the Company not owing VGE any royalties for past revenues recorded by the Company. $16,000 was recorded as other income in the Company’s Statement of Operations for the year ended December 31, 2016. The Company has loan agreements with CEO Dr. Kevin Schewe, CTO Dr. Carl Kukkonnen and Director Haris Basit which are described in Note5. On April 13, 2015, the Company entered into a Giant King Grass supply contract with Almaden Energy Group, LLC. (“AEG”). AEG is developing an animal feed project in the United States for the domestic and global market. The Company granted AEG a license to grow Giant King Grass only for animal feed, nursery and research purposes anywhere within the 48 contiguous United States. AEG is permitted to sell Giant King Grass anywhere in the world with the exception of the State of Hawaii. AEG will provide funding to the Company in return for the Company providing seedlings and technical support and training to establish the initial 25 acres plantation in Imperial County, CA. Twenty-six acres were leased of which 20 acres were planted in August 2015. The CEO of AEG was the CEO of the Company. For the year ended December 31, 2017 and 2016, the Company recorded $0 and $22,000, respectively, in revenues from AEG. At December 31, 2017, the Company has an 18.75% equity ownership in AEG and one designated board seat provided that the Company maintains an equity ownership position greater than 5%. At December 31, 2017, the Company recorded $6,000 as an Investment in AEG on its Balance Sheet under equity method of accounting (see Note 3).

10. COMMITMENTS AND CONTINGENCI

10. COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Leases The Company currently has no long-term office lease. The Company leased land in San Diego County, California ending September, 2017, where it grew Giant King Grass. Rent and utility expense charged to operations for the year ended December 31, 2017 and December 31, 2016, was $10,000 and $17,000, respectively. Collaborative Agreements We are a party to certain collaborative agreements with various entities for the joint operation of test plots to establish that GKG grows well in the area and optimal agronomic practices are developed. These agreements are in the form of development collaborations and licensing agreements. Under these agreements, we have granted rights to grow and use of GKG. In return, we are entitled to receive certain payments for the operations of the test plots and license fees on the harvesting of GKG should it ultimately be commercialized. All of our collaborative agreements are subject to termination by either party, without significant financial penalty. Under the terms of these agreements, upon a termination we are entitled to reacquire all rights in our technology at no cost and are free to re-license the technology to other collaborative partners. Revenue earned from collaborative agreements is comprised of negotiated payments for the establishment, evaluation and operations of GKG test plots. Deferred revenue represents customer payments received which are related to future performance. Generally, for collaborative agreements establishing test plots, the Company recognizes revenue only after the Giant King Grass is planted in the customer’s location. Until that time any money received is recorded as deferred revenue. During the year ended December 31, 2017 and 2016, the Company received $0 and $193,000, respectively, in payments under these collaborative agreements. The Company recognized revenue from these collaborative agreements of $0 and $205,000 for the year ended December 31, 2017 and 2016, respectively. Global Supply, License, and Commercialization Agreement Executed on April 4, 2016 and effective as of March 28, 2016, the Company, VGE and Guangzhou Inter-Pacific Arts Corp., a Chinese wholly-owned foreign enterprise registered in Guangdong province ("IPA") owned by VGE, entered into the Global Supply, License, and Commercialization Agreement (the "New Agreement"). Prior to the New Agreement, IPA and VGE had entered into a certain Supply and Commercialization Agreement dated September 30, 2012 regarding a license and supply arrangement between IPA and VGE regarding Giant King Grass ("IPA-VGE Agreement"). In turn, VGE and the Company also entered into a certain Supply and Commercialization Agreement dated September 30, 2012 regarding a license and supply arrangement between VGE and the Company regarding Giant King Grass ("VGE-VIASPACE Agreement"). Under the New Agreement, VGE and the Company terminated the VGE-VIASPACE Agreement and IPA directly granted the Company an exclusive, perpetual license to commercialize its intellectual property rights to three (3) types of high yield, non-genetically modified grasses ("Three GK Grasses") throughout the world except Cambodia, People’s Republic of China, Taiwan, Thailand, Myanmar, Malaysia, Laos, Vietnam and Singapore ("VIASPACE Territory"). It and VGE agreed to subordinate the terms of the IPA-VGE Agreement to the terms of the New Agreement. IPA also granted the right to use and market the name "Giant King Grass" and other related names. The Company would owe royalty payments on the Net Sales of the Three GK Grasses. This license would be sublicenseable in the VIASPACE Territory. IPA held all rights of ownership to the Three GK Grasses. The Company would own any grasses resulting from any modifications or improvements to the Three GK Grasses. IPA would use commercially reasonable efforts to maintain its intellectual property rights. The Company would use commercially reasonable efforts to commercialize the Three GK Grasses throughout the VIASPACE Territory. Employment Agreements Effective July 10, 2015, the Company entered into a two-year employment agreement with Haris Basit, CEO of the Company. Mr. Basit received $120,000 per annum and was entitled to a bonus as determined by the Company’s Board of Directors, as well as reimbursements for out-of-pocket expenses in the course of his employment. Additionally, Mr. Basit was to receive 20 business days paid leave per year. The two year agreement was not renewed in 2017. On July 10, 2015, the Company agreed to issue Mr. Basit 25,000,000 stock options at fair market value based on the closing price of the Company’s common stock as traded on the OTC Market as of July 10, 2015. These stock options are vested immediately but otherwise shall be subject to the terms of the 2015 option plan. Additionally, the Company agreed to issue Mr. Basit 18,750,000 stock options to be issued every three months (quarterly) over the term of his employment agreement which ran from July 10, 2015 through July 9, 2017, with the first issuance on October 10, 2015, at fair market value based on the closing price of the Company’s common stock as traded on the OTC Market on the date of each grant. Stock options vested immediately upon each issuance and are otherwise subject to the terms of the 2015 option plan. Stock options have an exercise term of ten years from date of issuance, not to exceed the expiration date of the 2015 option plan. On July 25, 2017, the Company announced that effective July 31, 2017, Haris Basit is resigning as CEO of the Company to move to a position leading a Silicon Valley based technology company. Mr. Basit will become Vice-Chairman of the Company’s Board of Directors and thus continue to be involved in the overall strategic direction of the Company. During this transition of leadership, Dr. Kevin Schewe, who is the largest shareholder of the Company and Board Chairman, becomes the acting CEO. Effective October 1, 2016, the Company entered into one-year employment agreements with Carl Kukkonen and Stephen Muzi. Dr. Kukkonen serves as Chief Technology Officer of the Company and Mr. Muzi served as Chief Financial Officer, Treasurer and Secretary. Dr. Kukkonen received a salary of $84,000 per annum and Mr. Muzi received $64,000 per annum. Each of them were also entitled to customary insurance and health benefits, and reimbursement for out-of-pocket expenses in the course of their employment. Dr. Kukkonen received 20 business days paid leave per year and Mr. Muzi received 10 business days paid leave. Additionally, Dr. Kukkonen was awarded a bonus of 10% of the gross revenue generated by the Company up to a maximum of $100,000. The one-year agreements were not renewed in 2017. On October 2, 2017, the Company announced that effective September 30, 2017, Stephen Muzi resigned as Chief Financial Officer (CFO) of the Registrant to move to a position with a private company. Dr. Kevin Schewe, largest shareholder, Board Chairman and Acting Chief Executive Officer (CEO), becomes the acting CFO of VIASPACE. Dr. Carl Kukkonen, Co-Founder of VIASPACE, remains in his position as Chief Technology Officer (CTO) and Haris Basit remains in his position as Vice-Chairman of the Registrant Board of Directors. Litigation The Company is not party to any material legal proceedings at the present time.

11. SUBSEQUENT EVENTS

11. SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	On January 16, 2018, Mr. Haris Basit, Director of the Company, advanced $6,500 pursuant to a convertible loan agreement and immediately converted the $6,500 loan into 40,498,442 shares of Company common stock at a conversion price of $0.0001605 per common share. On January 16, 2018, the Company issued 1,600,000 unregistered shares of common stock to a consultant for services provided to the Company. These share issuances were recorded at approximately $1,000 which is the fair market value determined by the price of the Company’s common stock trading on the OTC Markets on the date of grant. On February 26, 2018, Dr. Kevin Schewe, CEO of the Company, advanced $15,000 pursuant to a convertible loan agreement and immediately converted the $15,000 loan into 98,039,216 shares of Company common stock at a conversion price of $0.000153 per common share. On March 3, 2018, Mr. Haris Basit, Director of the Company, advanced $4,975 pursuant to a convertible loan agreement and immediately converted the $4,975 loan into 32,947,020 shares of Company common stock at a conversion price of $0.000151 per common share. On March 16, 2018, Mr. Haris Basit, Director of the Company, advanced $1,500 pursuant to a convertible loan agreement and immediately converted the $1,500 loan into 9,554,140 shares of Company common stock at a conversion price of $0.000157 per common share.

1. SUMMARY OF SIGNIFICANT ACC18

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Going Concern	Going Concern – The Company has incurred significant losses from operations, resulting in an accumulated deficit of $54,319,000. The Company expects such losses to continue. On January 25, 2016, Schewe entered into a new Loan Agreement whereby he agreed to fund the Company an additional $300,000 over a one-year period. Dr. Schewe completed the funding of $300,000 on November 9, 2016. On November 30, 2016, the Company entered in a Loan Agreement with CEO Haris Basit whereby he agreed to fund the Company $100,000 over a two-year period. On February 23, 2017, the Company entered into a Loan Agreement with Dr. Schewe whereby Dr. Schewe agreed to fund the Company up to $100,000 over a two-year period. On July 25, 2017, the Company entered into a Loan Agreement with Dr. Carl Kukkonen, CTO of the Company, whereby Dr. Kukkonen agreed to fund the Company up to $25,000 over a two-year period. The Company expects loans from Dr. Schewe, Mr. Basit and Dr. Kukkonen and revenue generated from future contracts using the sublicense it has for Giant King Grass to fund operations for the foreseeable future. However, no assurance can be given that Dr. Schewe, Mr. Basit and Dr. Kukkonen will continue to fund the Company or that sales contracts will be obtained in the future, or if they are obtained, that they will be profitable. Accordingly, there continues to be substantial doubt as to the Company’s ability to continue as a going concern. The financial statements do not include any other adjustments that might result from the outcome of these uncertainties.
Basis of Presentation	Basis of Presentation – The accompanying audited financial statements of the Company were prepared in accordance with United States generally accepted accounting principles (“US GAAP”) for financial information and with Securities and Exchange Commission (“SEC”) instructions to Form 10-K. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Certain reclassifications were made to the December 31, 2016 financial statements to conform to the December 31, 2017 financial statement presentation.
Use of Estimates in the Preparation of the Financial Statements	Use of Estimates in the Preparation of the Financial Statements – The preparation of financial statements, in conformity with US GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Cash and cash equivalents	Cash and Cash Equivalents – The Company considers all highly-liquid investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents as of December 31, 2017 or 2016.
Income Taxes	Income Taxes – Income taxes are accounted for under the asset and liability approach, where deferred tax assets and liabilities are determined based on differences between financial reporting and tax basis of assets and liabilities, and are measured using enacted tax rates and laws that are expected to be in effect when the differences reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining whether it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. An uncertain tax position is considered effectively settled on completion of an examination by a taxing authority if certain other conditions are satisfied. Should the Company incur interest and penalties relating to tax uncertainties, such amounts would be classified as a component of interest expense, net and other income (expense), net, respectively.
Revenue Recognition	Revenue Recognition – The Company has four revenue models for GKG: 1. grass plantation integrated with a power plant or processing facility such as a pellet mill under company or joint venture control; 2. contract plantation establishment, support and licensing for a customer that owns and operates the plantation and power plant; 3. collaborative agreements to establish a test plot in the customer’s location to determine that GKG grows sufficiently for the customer to use in their particular application; and 4. consulting agreement services for customers considering the establishment of a grass plantation in their particular country or location. Revenue earned from collaborative agreements is comprised of negotiated payments for the operations of the test plots. Deferred revenue represents payments received which are related to future performance. For the year ending December 31, 2017 and 2016, the Company has recognized revenues under revenue models 3 and 4. With regard to revenue recognition in connection with agreements that include multiple deliverables, management reviews the relevant terms of the agreements and determines whether such deliverables should be accounted for as a single unit of accounting in accordance with FASB ASC 605-25, Multiple-Element Arrangements. If it is determined that the items do not have stand-alone value, then such deliverables are accounted for as a single unit of accounting and any payments received pursuant to such agreement, including any upfront or development milestone payments and any payments received for support services, will be deferred and included in deferred revenue within our balance sheet until such time as management can estimate when all of such deliverables will be delivered, if ever. Management reviews and reevaluates such conclusions as each item in the arrangement is delivered and circumstances of the development arrangement change.
Major Customers	Major Customers – A relatively small number of customers account for a significant percentage of the Company’s sales. Three customers represented 100% of revenues for the year ending December 31, 2016 and four customers represented 100% of revenues for the year ending December 31, 2017.
Stock Based Compensation	Stock Based Compensation – VIASPACE has a stock-based compensation plan. The Company has adopted the accounting and disclosure provisions of “Share-Based Payments”, codified in FASB ASC Topic 718, using the modified prospective application transition method. FASB ASC Topic 718 requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors based on estimated fair values using the modified prospective transition method. FASB ASC Topic 718 requires companies to estimate the fair value of share-based payment awards to employees and directors on the date of grant using an option pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite services periods on a straight-line basis in the Company’s Statements of Operations. The Company accounts for equity instruments issued to consultants and vendors in exchange for goods and services in accordance with the provisions of FASB ASC Topic 505-50, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods or Services” and “Accounting Recognition for Certain Transactions Involving Equity Instruments Granted to Other than Employees”. The measurement date for the fair value of the equity instruments issued is determined at the earlier of: (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement. In accordance with FASB ASC Topic 505-50, an asset acquired for the issuance of fully vested, non-forfeitable equity instruments should not be presented or classified as an offset to equity on the grantor's balance sheet once the equity instrument is granted for accounting purposes. Accordingly, the Company records the fair value of the fully vested, non-forfeitable common stock issued for future consulting services as prepaid expenses in its balance sheet.
Fair Value of Financial Instruments	Fair Value of Financial Instruments – Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants at the measurement date. Under the provisions of the Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures (“ASC 820”), there are three levels of inputs that may be used to measure fair value: Level 1. Quoted prices in active markets for identical assets or liabilities. The Company had no Level 1 assets or liabilities during any period presented. 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 with observable market data for substantially the full term of the assets or liabilities. The Company had no Level 2 assets or liabilities during any period presented. Level 3. Unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of assets or liabilities. The Company had no Level 3 assets or liabilities during any period presented. The carrying value of cash and cash equivalents, prepaid expenses, trade payables and accrued expenses, payables to related parties and deferred revenue approximates fair value due to the short period of time to maturity.
Net Income (Loss) Per Share	Net Income (Loss) Per Share – The Company computes net loss per share in accordance with “Earnings per Share”, codified in FASB ASC Topic 260. Under the provisions of this topic, basic and diluted net loss per share is computed by dividing the net loss available to common shareholders for the period by the weighted average number of shares of common stock outstanding during the period.
Research and Development	Research and Development – The Company did not record any research and development activities in 2017 or 2016. If we do in the future, it will be expensed as incurred.
Joint Venture	Joint Venture - The Company entered into a joint venture with Corporacion Agricola, S.A. (“Agricorp”), a Nicaragua company, and formed Energia Reino Verde, S.A. (“ERV”) on January 30, 2014. The Company was granted an equity interest of 50% of outstanding shares of ERV for $0 on December 9, 2014. At December 31, 2017 and December 31, 2016, the net assets of ERV were immaterial. The Company has accounted for their investment under the equity method and at December 31, 2017 and December 31, 2016, the investment was recorded at $0. Future plans are that ERV will own and operate a 12 MW biomass power plant that will be co-located with the 834 hectare (2,060 acre) Giant King ®
Recent Accounting Standards	Recent Accounting Standards – In May 2014, the FASB issued guidance regarding the accounting for revenue from contracts with customers. The FASB’s Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606), was issued in three parts: (a) Section A, “Summary and Amendments That Create Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40),” (b) Section B, “Conforming Amendments to Other Topics and Subtopics in the Codification and Status Tables,” and (c) Section C, “Background Information and Basis for Conclusions.” ASU 2014-09 provides a framework for addressing revenue recognition issues and, upon its effective date, will replace almost all pre-existing revenue recognition guidance in current U.S. generally accepted accounting principles (GAAP) (i.e., legacy GAAP), including industry-specific guidance and the Securities and Exchange Commission’s (SEC) Staff Accounting Bulletin Topic 13, Revenue Recognition (which is also part of legacy GAAP for public entities). The core principle underlying the guidance in ASC 606, which is included in ASC 606-10-10-2, 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 entity expects to be entitled in exchange for those goods or services.” Implementation must occur no later than the quarter and year beginning January 1, 2018, for public entities (i.e., public business entities and certain not-for-profit entities and employee benefit plans) with a calendar year end. The Company expects the revenue impact of this change to be minimal since the Company currently adheres to revenue recognition when performance obligations on contracts are satisfied. In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entities Ability to Continue as a Going Concern (ASU 2014-15). The guidance in ASU 2014-15 sets forth management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern as well as required disclosures. ASU 2014-15 indicates that, when preparing financial statements for interim and annual financial statements, management should evaluate whether conditions or events, in the aggregate, raise substantial doubt about the entity's ability to continue as a going concern for one year from the date the financial statements are issued or are available to be issued. This evaluation should include consideration of conditions and events that are either known or are reasonably knowable at the date the financial statements are issued or are available to be issued, as well as whether it is probable that management's plans to address the substantial doubt will be implemented and, if so, whether it is probable that the plans will alleviate the substantial doubt. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods and annual periods thereafter. Early application is permitted. The adoption of this guidance is not expected to have a material impact on the Company’s financial statements.
Subsequent Events	Subsequent Events – We have evaluated events and transactions subsequent to the balance sheet date. Based on this evaluation, we are not aware of any events or transactions (other than those disclosed in Note 11) that occurred subsequent to the balance sheet date but prior to filing that would require recognition or disclosure in our financial statements.

4. STOCK OPTIONS, WARRANTS AND

4. STOCK OPTIONS, WARRANTS AND ISSUED STOCKS (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Fair value assumptions	For stock options issued to employees, director and consultants for 2017 and 2016, the fair value was estimated at the date of grant using the following range of assumptions: 2017 2016 Risk free interest rate 2.13% - 2.20% 1.27% - 2.34% Dividends 0% 0% Volatility factor 140.16% - 140.25% 132.88% - 139.28% Expected life 6.67 years 6.67 years Annual forfeiture rate 0% 0%
Employee and Director Option Grants	The following table summarizes activity for employees and directors in the Company’s Plan and New Plan at December 31, 2017: Number of Shares Weighted- Average Exercise Price Per Share Weighted- Average Remaining Contractual Term In Years Aggregate Intrinsic Value Outstanding at December 31, 2016 380,730,000 $ 0.0028 Granted 68,750,000 0.0016 Exercised — — Cancelled and forfeited — — Outstanding at December 31, 2017 449,480,000 $ 0.0026 8.28 $ — Exercisable at December 31, 2017 449,480,000 $ 0.0026 8.28 $ —

7. INCOME TAX (Tables)

7. INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Jurisdictions with Years	Jurisdiction Tax Years Federal 2014 – 2016 California 2013 – 2016
US statutory rates	2017 2016 U.S Statutory rates 21.0 % 34.0 % State taxes, net of Federal benefit 5.8 % 5.8 % Permanent differences — — Change in Valuation allowance (28.0 )% (39.8 )% Other — — Effective income tax rate (1.2 )% 0.0 %
Deferred tax assets and liabilities	2017 2016 Deferred Tax Assets: Net operating loss carryforwards $ 5,856,000 $ 8,322,000 Stock compensation expense 3,127,000 4,302,000 Other 2,000 5,000 Total Deferred Tax Assets 8,985,000 12,629,000 Less: Valuation allowance (8,985,000 ) (12,629,000 ) Net Deferred Tax Assets $ — $ —

8. NET LOSS PER SHARE (Tables)

8. NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Common Stock Equivalents Not Included in Loss per Share	The following table sets forth common stock equivalents (potential common stock) at December 31, 2017 and 2016 that are not included in the loss per share calculation since their effect would be anti-dilutive for the periods indicated: 2017 2016 Stock Options 449,480,000 380,730,000
Computation of basic and diluted net loss per share	2017 2016 Basic and diluted net loss per share: Numerator: Net loss attributable to common stock $ (871,000 ) $ (1,201,000 ) Denominator: Weighted average shares of common stock outstanding 3,215,345,848 2,433,356,365 Net loss per share of common stock, basic and diluted $ * $ * *Less than $0.01

1. SUMMARY OF SIGNIFICANT ACC22

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Jul. 25, 2017USD ($)	Feb. 23, 2017USD ($)	Nov. 30, 2016USD ($)	Jan. 25, 2016USD ($)	Jan. 13, 2016USD ($)	Sep. 30, 2012USD ($)	Dec. 31, 2016USD ($)	Nov. 09, 2016USD ($)	Dec. 31, 2017USD ($)haModelCustomerMW	Dec. 31, 2016USD ($)Customer	Jan. 13, 2016USD ($)	Dec. 09, 2014USD ($)
Accounting Policies [Line Items]
Accumulated deficit							$ (53,448,000)		$ (54,319,000)	$ (53,448,000)
Cash equivalents							0		0	0
Research and development									0	0
Equity method investments							14,000		6,000	14,000
Energia Reino Verde, S. A. [Member]
Accounting Policies [Line Items]
Equity interest percentage												50.00%
Equity method investments							0		$ 0	0		$ 0
Energia Reino Verde, S. A. [Member] | Nicaragua [Member]
Accounting Policies [Line Items]
Future plans of owning and operating biomass power plant | MW									12
Biomass power plant, area | ha									834
Level 1 [Member]
Accounting Policies [Line Items]
Assets, fair value							0		$ 0	0
Liabilities, fair value							0		0	0
Level 2 [Member]
Accounting Policies [Line Items]
Assets, fair value							0		0	0
Liabilities, fair value							0		0	0
Level 3 [Member]
Accounting Policies [Line Items]
Assets, fair value							0		0	0
Liabilities, fair value							0		$ 0	$ 0
Sales Revenue, Net [Member]
Accounting Policies [Line Items]
Number of customers | Customer									4	3
Sales Revenue, Net [Member] | Four Customers [Member]
Accounting Policies [Line Items]
Concentration risk percentage									100.00%
Sales Revenue, Net [Member] | Three Customers [Member]
Accounting Policies [Line Items]
Concentration risk percentage										100.00%
Dr. Kevin Schewe [Member]
Accounting Policies [Line Items]
Debt, face amount		$ 100,000		$ 300,000		$ 1,000,000
Debt maturity period		2 years		1 year		5 years
Proceeds from related party					$ 5,000			$ 300,000			$ 1,000,000
Haris Basit [Member]
Accounting Policies [Line Items]
Debt, face amount			$ 100,000
Debt maturity period			2 years
Proceeds from related party							$ 25,000		$ 47,500
Dr. Kukkonen [Member]
Accounting Policies [Line Items]
Debt, face amount	$ 25,000
Debt maturity period	2 years
Proceeds from related party									$ 11,500
Giant King Grass [Member]
Accounting Policies [Line Items]
Percentage of biomass power to generate electricity									100.00%
Number of revenue models | Model									4

2. PREPAID EXPENSES (Details Na

2. PREPAID EXPENSES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Percentage of fee on expense paid to third party provider	15.00%
Prepaid expenses	$ 22,000	$ 14,000
Stock issued for future services as prepaid expense, shares		100,000,000
Stock issued for future services as prepaid expense, value		$ 225,000
Common stock issued for future services, shares	50,000,000	30,000,000
Common stock issued for future services, value	$ 75,000	$ 149,000
Stock related expenses	75,000	149,000
Stock Related Expenses [Member]
Prepaid expenses	22,000	13,000
Non-Stock Related Expenses [Member]
Prepaid expenses	$ 2,000	$ 1,000

3. INVESTMENT IN ALMADEN ENER24

3. INVESTMENT IN ALMADEN ENERGY GROUP (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Investment	$ 6,000	$ 14,000
Loss in investment	$ (9,000)	(25,000)
Almaden Energy Group [Member]
Equity investment percentage	18.75%
Dividends from equity investment	$ 0	0
Investment	6,000	14,000
Loss in investment	$ (8,000)	$ (27,000)

4. STOCK OPTIONS, WARRANTS AN25

4. STOCK OPTIONS, WARRANTS AND ISSUED STOCK (Details Narrative) - USD ($)	Oct. 20, 2005	Dec. 31, 2017	Dec. 31, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Annual forfeiture rate		0.00%	0.00%
Number of options exercised		0
Options available for future grant		449,797,000
Stock compensation expense		$ 365,000	$ 338,000
Unrecognized compensation costs related to non-vested shares		0
Fair value of options vested		$ 257,000
Granted		68,750,000
Stock issued for services, value		$ 3,000	$ 4,000
Consultant [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock issued for services, shares		3,000,000
Stock issued for services, value		$ 3,000
Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense		$ 365,000
2005 Stock Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Annual forfeiture rate	0.00%
Number of options exercised	0

4. STOCK OPTIONS, WARRANTS AN26

4. STOCK OPTIONS, WARRANTS AND ISSUED STOCKS (Details - Assumptions)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk free interest rate, minimum	2.13%	1.27%
Risk free interest rate, maximum	2.20%	2.34%
Dividends	0.00%	0.00%
Volatility factor, minimum	140.16%	132.88%
Volatility factor, maximum	140.25%	139.28%
Expected life	6 years 8 months 1 day	6 years 8 months 1 day
Annual forfeiture rate	0.00%	0.00%

4. STOCK OPTIONS, WARRANTS AN27

4. STOCK OPTIONS, WARRANTS AND ISSUED STOCK (Details-Option activity)	12 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares
Number of Shares
Outstanding, beginning balance | shares	380,730,000
Granted | shares	68,750,000
Exercised | shares	0
Cancelled and forfeited | shares	0
Outstanding, ending balance | shares	449,480,000
Exercisable, ending balance | shares	449,480,000
Weighted Average Exercise Price Per Share
Outstanding, beginning balance | $ / shares	$ 0.0028
Weighted average exercise price, granted | $ / shares	0.0016
Weighted average exercise price, exercised | $ / shares
Weighted average exercise price, cancelled and forfeited | $ / shares
Outstanding, ending balance | $ / shares	0.0026
Exercisable, ending balance | $ / shares	$ 0.0026
Weighted Average Remaining Contractual Terms in Years
Weighted Average Remaining Contractual Term, outstanding	8 years 3 months 10 days
Weighted Average Remaining Contractual Term, exercisable	8 years 3 months 10 days
Aggregate Intrinsic Value
Outstanding, ending balance | $	$ 0
Exercisable, ending balance | $	$ 0

5. CONVERTIBLE NOTES PAYABLE TO

5. CONVERTIBLE NOTES PAYABLE TO RELATED PARTY (Details Narrative) - USD ($)	Jul. 25, 2017	Feb. 23, 2017	Nov. 30, 2016	Jan. 25, 2016	Jan. 13, 2016	Sep. 30, 2012	Dec. 31, 2016	Nov. 09, 2016	Dec. 31, 2017	Dec. 31, 2016	Jan. 13, 2016
Dr. Kevin Schewe [Member]
Debt, face amount		$ 100,000		$ 300,000		$ 1,000,000
Debt maturity period		2 years		1 year		5 years
Loan will accrue interest rate, percentage						6.00%
Number of trading days						20 days
Loan discount percentage						80.00%
Proceeds from related party					$ 5,000			$ 300,000			$ 1,000,000
Discount on note due to beneficial conversion feature					$ 300,000						$ 300,000
Loans converted into shares, loan amount converted									$ 80,000	$ 305,000
Loans converted into shares, shares issued									242,278,404	655,714,285
Convertible notes payable							$ 0		$ 0	$ 0
Remaining availability under the note									20,000
Haris Basit [Member]
Debt, face amount			$ 100,000
Debt maturity period			2 years
Loan will accrue interest rate, percentage			8.00%
Number of trading days			20 days
Loan discount percentage			80.00%
Proceeds from related party							25,000		47,500
Discount on note due to beneficial conversion feature							$ 25,000		47,500	25,000
Loans converted into shares, loan amount converted									$ 47,500	$ 25,000
Loans converted into shares, shares issued									140,958,681	66,312,997
Convertible notes payable									$ 0
Remaining availability under the note									27,500
Loan agreement maximum amount			$ 100,000
Dr. Kukkonen [Member]
Debt, face amount	$ 25,000
Debt maturity period	2 years
Proceeds from related party									11,500
Discount on note due to beneficial conversion feature									11,500
Loans converted into shares, loan amount converted									$ 11,500
Loans converted into shares, shares issued									41,218,638
Convertible notes payable									$ 0
Remaining availability under the note									$ 13,500
Loan agreement maximum amount	$ 25,000

6. STOCKHOLDERS' EQUITY (Detail

6. STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Mar. 16, 2018	Mar. 03, 2018	Feb. 26, 2018	Jan. 16, 2018	Jan. 09, 2017	Nov. 30, 2016	Sep. 30, 2012	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2018
Preferred stock shares authorized								10,000,000	10,000,000
Preferred stock par value								$ 0.0001	$ 0.0001
Preferred stock shares outstanding								1	1
Common stock shares authorized								3,900,000,000	3,900,000,000
Common stock par value								$ 0.0001	$ 0.0001
Common stock issued for future services, shares								50,000,000	30,000,000
Common stock issued for future services, value								$ 75,000	$ 149,000
Stock issued for services, value								$ 3,000	$ 4,000
Common stock, shares outstanding								3,302,514,447	2,819,472,132
Dr. Kevin Schewe [Member]
Number of trading days							20 days
Loans converted into shares, shares issued								242,278,404	655,714,285
Haris Basit [Member]
Number of trading days						20 days
Loans converted into shares, shares issued								140,958,681	66,312,997
CTO Carl Kukkonen [Member]
Loans converted into shares, shares issued								41,218,638
Common Stock [Member]
Stock issued for services, shares								3,000,000	1,636,364
Funding Source [Member]
Stock issued for future expenses, shares issued								0	100,000,000
Percentage of future expenses plus fee from funding source								15.00%
Non-Related Party [Member]
Stock issued for cash, shares issued					5,586,592
Common stock purchase price per share					$ 0.000895
Stock issued for cash, value					$ 5,000
Percentage of purchase price per share equivalent to closing price of common stock					50.00%
Non-Related Party [Member] | Common Stock [Member]
Number of trading days					20 days
Consultant [Member]
Stock issued for services, shares								3,000,000
Stock issued for services, value								$ 3,000
Subsequent Events [Member]
Common stock shares authorized										3,900,000,000
Common stock par value										$ 0.0001
Subsequent Events [Member] | Dr. Kevin Schewe [Member]
Loans converted into shares, shares issued			98,039,216
Subsequent Events [Member] | Haris Basit [Member]
Loans converted into shares, shares issued	9,554,140	32,947,020		40,498,442
Subsequent Events [Member] | Consultant [Member]
Stock issued for services, shares				1,600,000
Stock issued for services, value				$ 1,000
Series A Preferred Stock [Member]
Preferred stock shares outstanding								1	1

7. INCOME TAX (Details Narrativ

7. INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax [Line Items]
Federal tax rate	21.00%	34.00%
Increase (decrease) in valuation allowance	$ (3,645,000)	$ 174,000
Capital loss carryover	$ 13,231,000
Capital loss expiration date	Dec. 31, 2019
Minimum percentage of tax benefit realized upon ultimate settlement	50.00%
Uncertain tax positions	$ 0	$ 0
Federal [Member]
Income Tax [Line Items]
Net operating loss carryover	$ 21,185,000
Operating loss expiration date beginning	Dec. 31, 2024
State [Member]
Income Tax [Line Items]
Net operating loss carryover	$ 20,149,000
Operating loss expiration date beginning	Dec. 31, 2016

7. INCOME TAX (Details-Jurisdic

7. INCOME TAX (Details-Jurisdictions with Years)	12 Months Ended
	Dec. 31, 2017
California [Member] | Earliest Tax Year [Member]
Income Tax [Line Items]
Tax Years	2,013
California [Member] | Latest Tax Year [Member]
Income Tax [Line Items]
Tax Years	2,016
Federal [Member] | Earliest Tax Year [Member]
Income Tax [Line Items]
Tax Years	2,014
Federal [Member] | Latest Tax Year [Member]
Income Tax [Line Items]
Tax Years	2,016

7. INCOME TAX (Details-Effectiv

7. INCOME TAX (Details-Effective rate)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
U.S Statutory rates	21.00%	34.00%
State taxes, net of Federal benefit	5.80%	5.80%
Permanent differences	0.00%	0.00%
Change in Valuation allowance	(28.00%)	(39.80%)
Other	0.00%	0.00%
Effective income tax rate	(1.20%)	0.00%

7. INCOME TAX (Details-Deferred

7. INCOME TAX (Details-Deferred tax assets) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Deferred Tax Assets:
Net operating loss carryforwards	$ 5,856,000	$ 8,322,000
Stock compensation expense	3,127,000	4,302,000
Other deferred tax asset	2,000	5,000
Total Deferred Tax Assets	8,985,000	12,629,000
Less: Valuation allowance	(8,985,000)	(12,629,000)
Net Deferred Tax Assets	$ 0	$ 0

8. NET LOSS PER SHARE (Details-

8. NET LOSS PER SHARE (Details-Equivalents) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Common stock equivalents excluded from EPS	449,480,000	380,730,000

8. NET LOSS PER SHARE (Detail35

8. NET LOSS PER SHARE (Details-EPS) - USD ($)		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Basic and diluted net income (loss) per share:
Numerator : Net loss attributable to common stock		$ (871,000)	$ (1,201,000)
Denominator
Weighted average shares of common stock outstanding		3,215,345,848	2,433,356,365
Net loss per share of common stock, basic and diluted	[1]	$ 0	$ 0
[1]	Less than $0.01 per common share.

9. RELATED PARTY TRANSACTIONS (

9. RELATED PARTY TRANSACTIONS (Details Narrative)	12 Months Ended
	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)	Aug. 31, 2015a	Apr. 13, 2015a
Related party payables	$ 749,000	$ 640,000
Additional related party payables	16,000
Royalty payable		16,000
Revenue from related party	0	22,000
Investment in Almaden Energy Group	$ 6,000	14,000
Minimum [Member]
Percentage of equity ownership position	5.00%
Carl Kukkonen and Haris Basit [Member]
Related party payables	$ 749,000
Carl Kukkonen [Member]
Related party cash payable	185,000
Related party common stock payable, value	504,000
Additional related party payables	$ 2,815
Carl Kukkonen [Member] | 2009 Deferred [Member]
Shares for deferred compensation | shares	11,195,707
Carl Kukkonen [Member] | 2010 Deferred [Member]
Shares for deferred compensation | shares	8,467,939
Carl Kukkonen [Member] | 2011 Deferred [Member]
Shares for deferred compensation | shares	24,730,678
Harris Basit [Member]
Related party payables	$ 60,000
Additional related party payables	8,831
Nicholas Stoll
Additional related party payables	4,500
VGE [Member]
Royalty payable	0	0
Almaden Energy Group [Member]
Number of acres planted | a			20	25
Number of acres leased | a			26
Revenue from related party	$ 0	$ 22,000
Equity Method Investment Percentage	18.75%

10. COMMITMENTS AND CONTINGEN37

10. COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Oct. 01, 2016	Jul. 10, 2015	Dec. 31, 2017	Dec. 31, 2016
Commitments And Contingencies [Line Items]
Rent Expense			$ 10,000	$ 17,000
Revenue received from collaborative agreements			0	193,000
Revenue recognized from collaborative agreements			$ 0	$ 205,000
Harris Basit [Member]
Commitments And Contingencies [Line Items]
Employment agreement term		2 years
Salary received per annum		$ 120,000
Number of business days paid leave per year		20 days
Number of stock options to be issued in connection with employment agreement at fair market value		25,000,000
Stock options to be issued quarterly under employment agreement		18,750,000
Stock options exercise term		10 years
Employment agreement description			Additionally, the Company agreed to issue Mr. Basit 18,750,000 stock options to be issued every three months (quarterly) over the term of his employment agreement which ran from July 10, 2015 through July 9, 2017, with the first issuance on October 10, 2015, at fair market value based on the closing price of the Company’s common stock as traded on the OTC Market on the date of each grant. Stock options vested immediately upon each issuance and are otherwise subject to the terms of the 2015 option plan. Stock options have an exercise term of ten years from date of issuance, not to exceed the expiration date of the 2015 option plan.
Carl Kukkonen [Member]
Commitments And Contingencies [Line Items]
Employment agreement term	1 year
Salary received per annum	$ 84,000
Number of business days paid leave per year	20 days
Employment agreement description			entitled to customary insurance and health benefits, and reimbursement for out-of-pocket expenses in the course of their employment.
Percentage of bonus	10.00%
Maximum amount of bonus	$ 100,000
Stephen Muzi [Member]
Commitments And Contingencies [Line Items]
Employment agreement term	1 year
Salary received per annum	$ 64,000
Number of business days paid leave per year	10 days
Employment agreement description			entitled to customary insurance and health benefits, and reimbursement for out-of-pocket expenses in the course of their employment.

11. SUBSEQUENT EVENTS (Details

11. SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 16, 2018	Mar. 03, 2018	Feb. 26, 2018	Jan. 16, 2018	Dec. 31, 2017	Dec. 31, 2016
Subsequent Event [Line Items]
Shares issued for consulting services, value					$ 3,000	$ 4,000
Consultant [Member]
Subsequent Event [Line Items]
Shares issued for consulting services, shares					3,000,000
Shares issued for consulting services, value					$ 3,000
Subsequent Events [Member] | Consultant [Member]
Subsequent Event [Line Items]
Shares issued for consulting services, shares				1,600,000
Shares issued for consulting services, value				$ 1,000
Haris Basit [Member]
Subsequent Event [Line Items]
Loans converted into shares, shares issued					140,958,681	66,312,997
Haris Basit [Member] | Subsequent Events [Member]
Subsequent Event [Line Items]
Loan advanced pursuant to agreement	$ 1,500	$ 4,975		$ 6,500
Loans converted into shares, shares issued	9,554,140	32,947,020		40,498,442
Common stock, conversion price per share	$ 0.000157	$ 0.000151		$ 0.0001605
Dr. Kevin Schewe [Member]
Subsequent Event [Line Items]
Loans converted into shares, shares issued					242,278,404	655,714,285
Dr. Kevin Schewe [Member] | Subsequent Events [Member]
Subsequent Event [Line Items]
Loan advanced pursuant to agreement			$ 15,000
Loans converted into shares, shares issued			98,039,216
Common stock, conversion price per share			$ 0.000153