Max Sound (MAXD) 10-Q 15 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 11, 2018
Document And Entity Information
Entity Registrant Name	Max Sound Corporation
Entity Central Index Key	1,353,499
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	Yes
Is Entity's Reporting Status Current?	No
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		5,703,384,876
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,018

Balance Sheets (Unaudited)

Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Current Assets
Cash	$ 460	$ 745
Prepaid expenses	59,730	59,730
Total Current Assets	60,190	60,475
Property and equipment, net	39,921	44,063
Total Assets	100,111	104,538
Current Liabilities
Accounts payable	405,248	399,761
Accrued expenses	908,825	814,930
Accrued expenses - related party	91,450	43,000
Judgement payable	819,626	819,626
Line of credit - related party		34,156
Derivative liability	11,927,151	5,909,121
Convertible note payable, net of debt discount of $451,749 and $610,686, and related debt issue costs of $23,625 and $27,436, respectively	5,608,643	5,474,816
Total Current Liabilities	19,760,943	13,495,410
Stockholders' Deficit	(19,660,832)	(13,390,872)
Preferred stock, $0.0001 par value; 10,000,000 shares authorized, No shares issued and outstanding
Series, A Convertible Preferred stock, $0.00001 par value; 10,000,000 shares authorized, 10,000,000 and 10,000,000 shares issued and outstanding, respectively	100	100
Common stock, $0.00001 par value; 10,000,000,000 shares authorized, 4,267,774,830 and 2,158,961,689 shares issued and outstanding, respectively	42,806	21,718
Additional paid-in capital	69,808,071	68,564,307
Treasury stock	(534,575)	(534,575)
Accumulated deficit	(88,977,234)	(81,442,422)
Total Stockholders' Deficit	(19,660,832)	(13,390,872)
Total Liabilities and Stockholders' Deficit	$ 100,111	$ 104,538

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2018	Dec. 31, 2017
Common stock, shares outstanding		2,866,652
Common Stock
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	10,000,000,000	4,250,000,000
Common stock, shares issued	4,267,774,830
Common stock, shares outstanding	2,158,961,689
Preferred Stock
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	5,000,000
Preferred stock, shares outstanding	0	0
Series A Preferred Stock
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	5,000,000
Preferred stock, shares outstanding	0	0

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
Revenue
Operating Expenses
General and administrative	124,879	113,875
Consulting	41,700	32,600
Professional fees	62,451	87,885
Website development		5,000
Compensation	162,000	162,000
Total Operating Expenses	391,030	401,360
Loss from Operations	(391,030)	(401,360)
Other Income / (Expense)
Other income		11
Interest expense	(168,068)	(88,013)
Derivative Expense	(97,856)	(279,583)
Amortization of debt offering costs	(19,326)	(21,665)
Loss on debt settlement		(27,287)
Amortization of debt discount	(525,019)	(794,184)
Change in fair value of embedded derivative liability	(6,333,513)	1,661,259
Total Other Income / (Expense)	(7,143,782)	450,538
Provision for Income Taxes
Net Income (Loss)	$ (7,534,812)	$ 49,178
Net Loss Per Share - Basic and Diluted	$ 0	$ 0
Weighted average number of shares outstanding during the year Basic and Diluted	2,631,318,678	959,220,511

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash Flows From Operating Activities:
Net Loss	$ (7,534,812)	$ 49,178
Adjustments to reconcile net loss to net cash used in operations
Depreciation/Amortization	4,142	13,216
Stock and stock options issued for services	45,000	53,500
Amortization of debt offering costs	19,326	21,665
Amortization of debt discount	525,019	794,184
Change in fair value of derivative liability	6,333,513	(1,661,259)
Derivative Expense	97,856	279,583
(Increase)/Decrease in prepaid expenses		(48,590)
Changes in operating assets and liabilities:
Increase in accounts payable	5,468	(15,291)
Increase in accrued expenses	131,603	89,626
Increase in accrued expenses - related party	48,450
Net Cash Used In Operating Activities	(324,435)	(424,188)
Cash Flows From Investing Activities:
Net Cash Used In Investing Activities
Cash Flows From Financing Activities:
Proceeds from stockholder loans / lines of credit	206,600
Repayment from stockholder loans / lines of credit	240,450
Repayment of convertible note		55,213
Proceeds from issuance of convertible note, less offering costs and OID costs paid	358,000	438,400
Repayment of note payable		(20,000)
Net Cash Provided by Financing Activities	324,150	363,187
Net Decrease in Cash	(285)	(61,001)
Cash at Beginning of Year	745	185,026
Cash at End of Year	460	124,025
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for taxes
Supplemental disclosure of non-cash investing and financing activities:
Shares issued in conversion of convertible debt and accrued interest	446,527	213,129
Reclassification to additional paid in capital for financial instruments that ceased to be a derivative liability	$ 773,325

Summary of Significant Accounti

Summary of Significant Accounting Policies and Organization	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Summary of Significant Accounting Policies and Organization	NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (A) Organization and Basis of Presentation Max Sound Corporation (the "Company") was incorporated in Delaware on December 9, 2005, under the name 43010, Inc. The Company business operations are focused primarily on developing and launching audio technology software. Effective March 1, 2011, the Company filed with the State of Delaware a Certificate of Amendment of Certificate of Incorporation changing our name from So Act Network, Inc. to Max Sound Corporation. On August 9, 2016 the Company moved a level down from OTCQB to OTC Pink Current Information where it is within the continued standards and pricing requirements as found in Section 2 of the OTCQB Eligibility Standards . It is management's opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. These unaudited interim financial statements should be read in conjunction with the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2017, filed with the SEC on March 31, 2018. (B) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. (C) Cash and Cash Equivalents For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of March 31, 2018 and December 31, 2017, the Company had no cash equivalents. (D) Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is provided using the straight-line method over the estimated useful life of three to five years. (E) Research and Development The Company has adopted the provisions of FASB Accounting Standards Codification No. 350, Intangibles - Goodwill & Other . (F) Concentration of Credit Risk The Company at times has cash in banks in excess of FDIC insurance limits. The Company had $0 in excess of FDIC insurance limits as of March 31, 2018 and December 31, 2017. (G) Revenue Recognition The Company recognized revenue on arrangements in accordance with FASB Codification Topic 605, “Revenue Recognition” (“ASC Topic 605”). Under ASC Topic 605, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company has not yet commenced revenue generating activities. (H) Loss Per Share In accordance with accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share,” The computation of basic and diluted loss per share for the three months ended March 31, 2018 and 2017 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: March 31, 2018 December 31, 2017 Stock Warrants (Exercise price - $0.25 - $.52/share) 19,220,690 19,220,690 Stock Options (Exercise price - $0.00250/share) 95,332,500 95,332,500 Convertible Debt (Exercise price - $0.00016 - $.000350/share) 24,043,223,934 8,399,417,649 Series A Convertible Preferred Shares ($0.01/share) 250,000,000 250,000,000 Total 24,407,777,124 8,763,970,809 The Company’s obligations to issue shares upon conversion of its outstanding convertible notes, the exercise of stock options and warrants and conversion of its preferred stock (the “Convertible Instruments”) at current market prices for its common stock exceeds by the 24,425,551,954 authorized but unissued shares of Common Stock as of the date of this report (the “Potentially Issuable Shares”). While it is uncertain whether the Company would receive requests to issue all of the Potentially Issuable Shares and the number of such shares fluctuates based on the market price of the Company’s common stock, the Company may increase the number of its authorized shares of common stock or effectuate a recapitalization, or a combination of both, in order to make available additional shares of its Common Stock for the Potentially Issuable Shares. Such action would require shareholder approval. Until such time as the Company has a sufficient number of shares of its Common Stock for issuance to cover the Potentially Issuable Shares, the Company could be subject to penalties and damages to the holders of the Convertible Instruments in the event it does not deliver the Potentially Issuable Shares upon request by a holder of the Convertible Instruments. Furthermore, the lack of available shares of common stock may be deemed a default under one or more of the Convertible Instruments. (I) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”) Income Taxes. Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company's federal income tax returns are no longer subject to examination by the IRS for the years prior to 2012, and the related state income tax returns are no longer subject to examination by state authorities for the years prior to 2011. (J) Business Segments The Company operates in one segment and therefore segment information is not presented. (K) Recent Accounting Pronouncements In January 2017, the FASB issued Accounting Standards Update No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business (ASU 2017-01), which revises the definition of a business and provides new guidance in evaluating when a set of transferred assets and activities is a business. This guidance will be effective for us in the first quarter of 2018 on a prospective basis, and early adoption is permitted. The Company has not yet determined the potential effects of the adoption of ASU 2016-15 on its Financial Statements. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (ASU 2017-04), which eliminates step two from the goodwill impairment test. Under ASU 2017-04, an entity should recognize an impairment charge for the amount by which the carrying amount of a reporting unit exceeds its fair value up to the amount of goodwill allocated to that reporting unit. This guidance will be effective for us in the first quarter of 2020 on a prospective basis, and early adoption is permitted. The Company has not yet determined the potential effects of the adoption of ASU 2016-15 on its Financial Statements. In September 2017, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2017-13 (ASU 2017-13) which addresses “Revenue Recognition” (Topic 605), "Revenue from Contracts with Customers" (Topic 606), and Leases (Topics 840 and 842). ASU 2017-13 requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. As currently issued and amended, ASU 2017-13 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, though early adoption is permitted for annual reporting periods beginning after December 15, 2016. We have evaluated the impact of the adoption of ASU 2017-13 on our financial statements and determined that upon generating revenue, the Company will implement accounting system changes and provide the additional disclosure requirements related to the adoption. In January 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (ASU) 2016-01, which amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company is currently evaluating the impact of adopting this guidance. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Topic 842 affects any entity that enters into a lease, with some specified scope exemptions. The guidance in this Update supersedes Topic 840, Leases. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For public companies, the amendments in this Update are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are currently evaluating the impact of adopting ASU No. 2016-02 on our financial statements. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) that clarifies how to apply revenue recognition guidance related to whether an entity is a principal or an agent. ASU 2016-08 clarifies that the analysis must focus on whether the entity has control of the goods or services before they are transferred to the customer and provides additional guidance about how to apply the control principle when services are provided and when goods or services are combined with other goods or services. The effective date for ASU 2016-08 is the same as the effective date of ASU 2014-09 as amended by ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within those years. The Company has not yet determined the impact of ASU 2016-08 on its financial statements. In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation, or ASU No. 2016-09. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. For public entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annualperiods. Early adoption is permitted in any interim or annual period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. Amendments related to the timing of when excess tax benefits are recognized, minimum statutory withholding requirements, forfeitures, and intrinsic value should be applied using a modified retrospective transition method by means of a cumulative-effect adjustment to equity as of the beginning of the period in which the guidance is adopted. Amendments related to the presentation of employee taxes paid on the statement of cash flows when an employer withholds shares to meet the minimum statutory withholding requirement should be applied retrospectively. Amendments requiring recognition of excess tax benefits and tax deficiencies in the income statement and the practical expedient for estimating expected term should be applied prospectively. An entity may elect to apply the amendments related to the presentation of excess tax benefits on the statement of cash flows using either a prospective transition method or a retrospective transition method. We are currently evaluating the impact of adopting ASU No. 2016-09 on our financial statements. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, which provides further guidance on identifying performance obligations and improves the operability and understandability of licensing implementation guidance. The effective date for ASU 2016-10 is the same as the effective date of ASU 2014-09 as amended by ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within those years. In May 2016, the FASB issued ASU 2016-12 “Revenue from Contracts with Customers (Topic 606) - Narrow-Scope Improvements and Practical Expedients,” which amends the guidance on transition, collectability, non-cash consideration, and the presentation of sales and other similar taxes. ASU 2016-12 clarifies that, for a contract to be considered completed at transition, all (or substantially all) of the revenue must have been recognized under legacy GAAP. In addition, ASU 2016-12 clarifies how an entity should evaluate the collectability threshold and when an entity can recognize nonrefundable consideration received as revenue if an arrangement does not meet the standard’s contract criteria. The standard allows for both retrospective and modified retrospective methods of adoption. The Company has not yet determined the impact of ASU 2016-10 on its financial statements. In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on financial statements," which requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2019 (fiscal year 2021 for the Company). The Company has not yet determined the potential effects of the adoption of ASU 2016-13 on its Financial Statements. In August 2016, the FASB issued ASU 2016-15, "Classification of Certain Cash Receipts and Cash Payments," which aims to eliminate diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230, Statement of Cash Flows, and other Topics. ASU 2016-15 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017 (fiscal year 2019 for the Company). The Company has not yet determined the potential effects of the adoption of ASU 2016-15 on its financial statements. In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-03, Interest–Imputation of Interest (Subtopic 835-30) (“ASU 2015-03”), which changes the presentation of debt issuance costs in financial statements. ASU 2015-03 requires an entity to present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. It is effective for annual reporting periods beginning after December 15, 2016. Early adoption is permitted. The new guidance will be applied retrospectively to each prior period presented. The Company is currently in the process of evaluating the impact of adoption of ASU 2015-03 on its balance sheets. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in ASC 605, Revenue Recognition. This guidance is based on the principle that revenue is recognized to depict the transfer of 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. This guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. This guidance can be adopted either retrospectively to each prior reporting period presented, or retrospectively with a cumulative-effect adjustment recognized as of the date of adoption. The original effective date of this guidance for public entities was for annual reporting periods beginning after December 15, 2016. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606), to defer the effective date of this guidance by one year, to the annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable. (L) Fair Value of Financial Instruments The carrying amounts on the Company’s financial instruments including accounts payable, derivative liability, convertible note payable, and note payable, approximate fair value due to the relatively short period to maturity for these instruments. We adopted accounting guidance for financial and non-financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. The following are the major categories of liabilities measured at fair value on a recurring basis: as of March 31, 2018 and December 31, 2017, using quoted prices in active markets for identical liabilities (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3): March 31, 2018 December 31, 2017 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Derivative Liabilities — 11,927,151 — 11,927,151 — 5,909,121 — 5,909,121 (M) Stock-Based Compensation In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation - Stock Compensation. Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on thedate of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively. Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718. FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification. (N) Reclassification Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows. (O) Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model. (P) Original Issue Discount For certain convertible debt issued, the Company provides the debt holder with an original issue discount. The original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt. (Q) Debt Issue Costs and Debt Discount The Company may pay debt issue costs, and record debt discounts in connection with raising funds through the issuance of convertible debt. These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. (R) Licensing & Distribution On June 20, 2015, the Company entered into a license agreement with Santok LTD of United Kingdom (“Santok). The term of the agreement is three years. Santok will pay the Company a royalty fee of $1.50 for each licensed product. Santok guarantees to the Company a minimum total of 150,000 cumulative licensed product installation with a minimum total guaranteed value of $225,000 over the three years of the agreement. If the total royalty paid is less than the guaranteed value, Santok will pay the difference. On July 13, 2015, the Company entered into a license agreement with Luna Mobile, Inc. of United States (“Luna). The term of the agreement is three years. Luna will pay the Company a royalty fee of $1.50 for each licensed product manufactured and sold. As of March 31, 2018 Luna Mobile continues to seek to distribute its products.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Going Concern	NOTE 2 GOING CONCERN As reflected in the accompanying condensed unaudited financial statements, the Company had a net loss of $7,534,812 for the three months ended March 31, 2018, has an accumulated deficit of $88,977,234 as of March 31, 2018, and has negative cash flow from operations of $324,435 for the three months ended March 31, 2018. As the Company continues to incur losses, transition to profitability is dependent upon the successful commercialization of its products and achieving a level of revenues adequate to support the Company’s cost structure. The Company may never achieve profitability, and unless and until it does, the Company will continue to need to raise additional cash. Management intends to fund future operations through additional private or public debt or equity offerings. Based on the Company’s operating plan, existing working capital at December 31, 2017 was not sufficient to meet the cash requirements to fund planned operations through December 31, 2018 without additional sources of cash. The Company continues to explore various financing alternatives, including debt and equity financings and strategic partnerships, as well as trying to generate revenue. However, at this time, the Company has no commitments to obtain any additional funds, and there can be no assurance such funds will be available on acceptable terms or at all. If the Company is unable to obtain additional funding and improve its operations, the Company’s financial condition and results of operations may be materially adversely affected and the Company may not be able to continue operations. This raises substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty.

Debt

Debt	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Debt	NOTE 3 DEBT AND ACCOUNTS PAYABLE Debt consists of the following: AS of March 31, 2018 As of December 31, 2017 Line of credit – related party $ — $ 34,156 Convertible debt $ 6,084,017 6,112,938 Less: debt discount (451,749 ) (610,686 ) Less: debt issue costs (23,625 ) (27,436 ) Convertible debt - net 5,608,643 5,474,816 Total current debt 5,608,643 $ 5,508,972 (A) Line of credit – related party Line of credit with the principal stockholder consisted of the following activity and terms: Principal Interest Rate Balance - December 31, 2017 $ 34,156 Borrowings during the three months ended March 31, 2018 206,217 4 % Interest accrual 77 Repayments (240,450 ) Balance - December 31, 2017 $ — Accounts payable consists of the following : As of March 31, 2018 As of December 31, 2017 Accounts Payable $ 405,248 $ 399,761 Total accounts payable $ 405,248 $ 399,761 (B) Convertible Debt During the three months ended March 31, 2018 and year ended December 31, 2017, the Company issued convertible notes totaling $379,579, less the original issue discount and debt issue costs of $21,579, for net proceeds of $358,000 and $1,753,411, respectively. The convertible notes issued for three months ended March 31, 2018 and year ended December 31, 2017, consist of the following terms: Three months ended March 31, 2018 Amount of Principal Raised Year ended December 31, 2017 Amount of Principal Raised Interest Rate 0% - 12% 0% - 12% Default interest rate 14% - 22% 14% - 22% Maturity November 4, 2015 –February 9, 2019 November 4, 2015 –December 7, 2018 Conversion terms 1 65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 3,495,100 3,495,100 Conversion terms 2 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 1,086,788 1,164,777 Conversion terms 3 70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 4 75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 765,000 765,000 Conversion terms 5 60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 6 Conversion at $0.10 per share Paid on conversion Paid on conversion Conversion terms 7 60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 75,000 Paid on conversion Conversion terms 8 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 301,550 487,061 Conversion terms 9 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. 204,579 Paid on conversion Conversion terms 10 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 11 60% of the “Market Price”, which is the two lowest trading prices for the common stock during the twelve (12) trading day period prior to the conversion. paid on conversion Paid on conversion Conversion terms 12 61% of the “Market Price”, which is the average of the three lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 156,000 201,000 Convertible Debt 6,084,017 6,112,938 Less: Debt Discount (451,749 ) (610,686 ) Less: Debt Issue Costs (23,625 ) (27,436 ) Convertible Debt - net $ 5,608,643 $ 5,474,816 The debt holders are entitled, at their option, to convert all or part of the principal and accrued interest into shares of the Company’s common stock at conversion prices and terms discussed above. The Company classifies embedded conversion features in these notes and warrants as a derivative liability due to management’s assessment that the Company may not have sufficient authorized number of shares of common stock required to net-share settle or due to the existence of a ratchet due to an anti-dilution provision. See Note 4 regarding accounting for derivative liabilities. During the three months ended March 31, 2018, the Company converted debt and accrued interest, totaling $446,527 into 2,078,813,141 shares of common stock During the year ended December 31, 2017, the Company converted debt and accrued interest, totaling $1,309,243 into 1,229,440,607 shares of common stock Convertible debt consisted of the following activity and terms: Convertible Debt Balance as of December 31, 2017 6,112,938 4% - 10% November 4, 2015 –December 7, 2018 Borrowings during the three months ended March 31, 2018 379,579 8 % Non-Cash Reclassification of accrued interest converted 38,027 Conversion of debt to into 2,078,813,141 shares of common stock with a valuation of $446,527 ($0.00013 - $0.00635/share) including the accrued interest of $38,027 (446,527 ) Convertible Debt Balance as of March 31, 2018 6,084,017 4% - 12% November 4, 2015 –February 9, 2019 (B) Debt Issue Costs During the three months ended March 31, 2018, the Company paid debt issue costs totaling $15,500 During the three months ended March 31, 2017, the Company paid debt issue costs totaling $24,500. The following is a summary of the Company’s debt issue costs: Three months ended March 31, 2018 Year Ended December 31, 2017 Debt issue costs $ 357,423 343,898 Accumulated amortization of debt issue costs (333,798 ) (316,462 ) Debt issue costs – net $ 23,625 27,436 During the three months ended March 31, 2018 and 2017 the Company amortized $19,326 and $21,665 of debt issue costs, respectively. (C) Debt Discount & Original Issue Discount During the three months ended March 31, 2018 and year ended December 31, 2017, the Company recorded debt discounts totaling $366,080 and $2,030,179, respectively. The debt discount and the original issue discount recorded in 2018 and 2017 pertains to convertible debt that contains embedded conversion options that are required to be bifurcated and reported at fair value and original issue discounts. The Company amortized $525,019 and $794,184 during the three months ended March 31, 2018 and 2017, respectively, to amortization of debt discount expense. Three months ended March 31, 2018 Year Ended December 31, 2017 Debt discount $ 12,752,654 12,386,574 Accumulated amortization of debt discount (12,300,905 ) (11,775,888 ) Debt discount - Net $ 451,749 610,686 (D) Line of Credit – Related Party On July 6, 2017, the Company entered into a two-year line of credit agreement with the principal stockholder in the amount of $100,000. Subsequently, on October 2, 2017, the Company entered into a two year line of credit agreement with the principal stockholder in the amount of $200,000. The line of credit carries an interest rate of 4%. As of December 31, 2017, the principal stockholder has advanced $47,450 to the Company and was repaid $15,000 under the terms of this line of credit agreement. As of December 31, 2017 $34,156 is owed under the line of credit including the accrued interest of $306. During the three months ended March 31, 2018, the principal stockholder has advanced $206,600 and was repaid $240,450 under the terms of this line of credit. The line of credit was repaid in full as of March 31, 2018.

Convertible Debt - Derivative L

Convertible Debt - Derivative Liabilities	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Convertible Debt - Derivative Liabilities	NOTE 4 DERIVATIVE LIABILITIES The Company identified conversion features embedded within convertible debt issued in 2018 and 2017. The Company has determined that the features associated with the embedded conversion option should be accounted for at fair value as a derivative liability. As a result of the application of ASC No. 815, the fair value of the conversion feature is summarized as follow: Derivative Liability -December 31, 2017 $ 5,909,121 Fair value at the commitment date for convertible instruments 457,857 Change in fair value of embedded derivative liability for warrants issued (1,749 ) Change in fair value of embedded derivative liability for convertible instruments 6,335,262 Reclassification to additional paid in capital for financial instruments that ceased to be a derivative liability (773,340 ) Derivative Liability –March 31, 2018 $ 11,927,151 The Company recorded the debt discount to the extent of the gross proceeds raised, and expensed immediately the remaining value of the derivative as it exceeded the gross proceeds of the note. The Company recorded a derivative expense for the three months ended March 31, 2018 and 2017 of $97,856 and $279,583 respectively. The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of March 31, 2018: Commitment Date Re-measurement Date Expected dividends: — — Expected volatility: 133% - 262% 224.30%-503.08% Expected term: 0.08 - 3 Years 0.08–1.92 Years Risk free interest rate: 0.06% - 1.89% 0.01% - 2.08% The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of December 31, 2017: Commitment Date Re-measurement Date Expected dividends: — — Expected volatility: 133% - 262% 90.12% -297% Expected term: 0.08 - 3 Years 0.01–1.40 Years Risk free interest rate: 0.06% - 1.60% 0.01% - .1.83%

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Property and Equipment	NOTE 5 PROPERTY AND EQUIPMENT At March 31, 2018 and December 31, 2017, respectively, property and equipment is as follows: March 31, 2018 December 31, 2017 Website Development $ 294,795 $ 294,795 Furniture and Equipment 143,071 143,071 Leasehold Improvements 6,708 6,708 Software 54,598 54,598 Music Equipment 2,578 2,578 Office Equipment 80,710 80,710 Domain Name 1,500 1,500 Sign 628 628 Total 584,588 584,588 Less: accumulated depreciation and amortization (544,667 ) (540,525 ) Property and Equipment, Net $ 39,921 $ 44,063 Depreciation/amortization expense for the three months ended March 31, 2018 and 2017 totaled $4,142 and $13,216, respectively.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6 STOCKHOLDERS’ DEFICIT On April 4, 2017, the Company with the consent of the Majority Shareholder and Unanimous Written Consent of the Board of Directors filed with the Securities and Exchange Commission a Schedule 14C and with the State of Delaware an Amended Certificate of Incorporation increasing the authorized shares of common stock by 600,000,000 shares of common stock from 1,650,000,000 shares of common stock to 2,250,000,000 shares of common stock. On April 23, 2017, the Company with the consent of the Majority Shareholder and Unanimous Written Consent of the Board of Directors filed with the Securities and Exchange Commission a Schedule 14C and with the State of Delaware an Amended Certificate of Incorporation increasing the authorized shares of common stock by 1,000,000,000 shares of common stock from 2,250,000,000 shares of common stock to 3,250,000,000 shares of common stock. On October 4, 2017, the Company with the consent of the Majority Shareholder and Unanimous Written Consent of the Board of Directors filed with the Securities and Exchange Commission a Schedule 14C and with the State of Delaware an Amended Certificate of Incorporation increasing the authorized shares of common stock by 1,000,000,000 shares of common stock from 3,250,000,000 shares of common stock to 4,250,000,000 shares of common stock. (A) Common Stock During the three months ended March 31, 2018, the Company issued the following common stock: Transaction Type Quantity Valuation Range of Value per share Conversion of convertible debt and accrued interest 2,078,813,141 $ 446,527 $0.0001 to- $0.00064 Services - rendered 30,000,000 45,000 $ 0.0015 Total shares issued 2,108,813,141 $ 491,227 During the year ended December 31, 2017, the Company issued the following common stock: : Transaction Type Quantity Valuation Range of Value per share Conversion of convertible debt and accrued interest 1,229,440,607 $ 1,309,243 $0.00045to- $0.00731 Services - rendered 6,000,000 54,600 $0.0011 - $0.0107 Shares issued in exchange of interest – related party 800,000,000 960,000 $ 0.00001 Shares repurchased (13,000,000 ) (15,000 ) $ .0014 Total shares issued 1,222,440,607 $ 2,308,843 The Company maintains on its books and within the above financials, debt to Venture Champion Asia Limited and ICG USA LLC or its designee(s) which is currently in default and has not been converted due to ICG’s settled administrative proceeding with the SEC, where the Company awaits any rightful exemption or regulatory no-action that would render any forward moving action compliant by all the parties. The Company announced that it entered into an Agreement with Vedanti Systems Limited and Vedanti Licensing Limited (VLL) that resolves their dispute over the international Optimized Data Transmission (ODT) patent portfolio previously owned by Vedanti. The Agreement further provides that VLL and the Company will become co-owners of the pioneering portfolio. In consideration of the patent portfolio purchase, the Company issued 80,000,000 shares of its common stock to VLL. This patent portfolio consists of patents in the following countries: The United States, Australia, Austria, Cyprus, Denmark, Spain, Finland, France, Ireland, Italy, Luxembourg, Monaco, Portugal, Sweden, Turkey, Belgium, Switzerland/ Liechtenstein, United Kingdom, Greece, Netherlands and Germany. The Company continues to pursue its litigations against Google. Return of Shares and Issuance of Preferred shares On October 2, 2017, the Company, in exchange for Greg Halpern's consideration issuing the Company a line of credit of $100,000 on July 6, 2017 and another line of credit of $200,000 on October 2, 2017 and for Mr. Halpern's forgiveness of $960,000 of interest owed to Mr. Halpern for his Preferred Shares accrued dividend rate of 8% per annum of his already owned 5 million Series A Convertible Preferred Shares, the Board deemed it proper to grant Mr. Halpern an additional 800,000,000 shares of the Company's common stock, which at Mr. Halpern's election he may convert into 5,000,000 additional Series A Convertible Preferred Shares with the same voting rights and percentages as his previously granted and owned 5,000,000 Series A Convertible Preferred Shares. On November 8, 2017, the Company, at Greg Halpern's election, converted 800,000,000 shares of Common Stock into 5,000,000 Series A Convertible Preferred Shares representing 33.4% of the Company’s voting rights and control adding to Halpern’s existing 33.4% holdings, equaling 66.8% of the Company’s total voting rights and control. On March 4, 2015 the Company filed a form 8K with the SEC associated with the Company entering into a Securities Exchange Agreement and the Company filing with the Secretary of State Delaware a Certificate of Designations, Preferences and Rights whereby, among other things, the Company for good and valuable consideration, agreed that in consideration of a large shareholder exchanging 120,000,000 shares of common stock back to the Company, the shareholder would receive 5,000,000 shares of Series A Convertible Preferred Stock of the Company at a Stated Value of $0.96 per share and a Conversion Price of $0.04 per share. These 5,000,000 Series A Convertible Preferred Shares represent 33.4% of the Company’s voting rights and control and accrue dividends at a rate of 8% per annum Stated Value, payable in cash or in kind at the election of the Board of Directors. For the three months ended March 31, 2018 and for the twelve months ended December 31, 2017, the Company has not declared dividends. (B) Stock Warrants The following tables summarize all warrant grants as of March 31, 2018, and the related changes during these periods are presented below: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Balance, December 31, 2017 19,220,690 $ 0.01 1.2 Granted — Exercised — Cancelled/Forfeited — Balance, March 31, 2018 19,220,690 $ 0.01 1.0 A summary of all outstanding and exercisable warrants as of March 31, 2018 is as follows: Weighted Average Aggregate Intrinsic Exercise Warrants Warrants Remaining Value Price Outstanding Exercisable Contractual Life $ 0.01 2,000,000 2,000,000 1.16 $ — $ 0.005 1,000,000 1,000,000 1.40 $ — $ 0.0029 8,620,690 8,620,690 1.25 $ — $ 0.006 5,600,000 5,600,000 1.39 $ 0.12 2,000,000 2,000,000 0.77 $ — 19,220,690 19,220,690 1.0 $ — A summary of all outstanding and exercisable warrants as of December 31, 2017 is as follows: Weighted Average Aggregate Intrinsic Exercise Warrants Warrants Remaining Value Price Outstanding Exercisable Contractual Life $ 0.01 2,000,000 2,000,000 1.16 $ — $ 0.005 1,000,000 1,000,000 1.40 $ — $ 0.0029 8,620,690 8,620,690 1.25 $ — $ 0.006 5,600,000 5,600,000 1.39 $ 0.12 2,000,000 2,000,000 0.77 $ — 19,220,690 19,220,690 1.2 $ — (C) Stock Options On July 6, 2017, Company's Chief Financial Officer ("CFO"), the Company issued 95,332,500 options to buy common shares of the Company's stock at $0.00253 per share, good for three years to the CFO. The Company recognized an expense of $191,361 for three months ended March 31, 2018. The Company recorded the fair value of the options based on the fair value of each option grant estimated on the date of grant using the Black-Scholes option pricing model with the following weighted average assumptions: Expected dividends 0% Expected volatility 178.27% Expected term 3 Years Risk free interest rate 0.69% The following tables summarize all option grants as of March 31, 2018, and the related changes during these periods are presented below: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Outstanding – December 31, 2017 2,866,652 $ 0.13 1.02 Granted 95,332,500 $ 0.0025 2 Exercised — $ — — Forfeited or Canceled (2,866,652 ) $ — — Outstanding – March 31, 2018 95,332,500 $ 0.0025- 2- Exercisable – March 31, 2018 95,332,500

Commitments

Commitments	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	NOTE 7 COMMITMENTS (A) Consulting Agreement On March 5, 2018 the Company entered into a consulting services agreement with a consultant. The agreement will continue until March 5, 2019. During the last nine months of the agreement, either Consultant or the Company may terminate the agreement at any time and for any reason by giving the other party 5 day notice. In connection with this agreement, the consultant received shares of common stock and hourly compensation. For the three months ended March 31, 2018, the Company did not issue any shares of the common stock. On January 29, 2018 the Company entered into a consulting services agreement with a consultant. The agreement will continue until January 29, 2019. During the last nine months of the agreement, either Consultant or the Company may terminate the agreement at any time and for any reason by giving the other party 30 day notice. In connection with this agreement, the consultant received 30,000,000 shares of common stock each upon the executing of the agreement with a fair value of $44,700 ($(0.0015/share). On October 12, 2017 the Company entered into a new engagement with its corporate counsel McMenamin Law Group, for corporate legal services to be provided from January 1, 2018 through December 31, 2018. Specifically the Company agreed to pay a flat fee totaling $32,500 in the following installment, (i) $10,000 on January 2, 2018, (ii) $7,500 on March 31, 2018, (iii) $7,500 on June 30, 2018, and (iv) $7,500 on October 31, 2018 (B) Other Agreements On February 21, 2017 the Company entered into an Agreement with architect Eli Attia. This Agreement terminated and replaced the previous Representation Agreement and allows the Company to continue to pursue litigations against Google and Flux.

Litigation

Litigation	3 Months Ended
	Mar. 31, 2018
Loss Contingency [Abstract]
LITIGATION	NOTE 8 LITIGATION From time to time, the Company has become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm its business. On January 21, 2015, the Company filed a patent infringement action against Netflix Inc., Netflix Luxembourg S.a.r.l. and Netflix International B.V. with the District Court of Mannheim, Germany. The asserted patent is the same patent as in the German proceedingsagainst Google Inc. and its subsidiaries. The Complaint alleges that Netflix Inc. and its subsidiaries are offering and transmitting video streams to German customers as part of their video-on-demand business model; the videos being encoded and transmitted in a manner claimed and protected by the patent. The Company primarily seeks a permanent injunction against the Defendants, plus damages and information regarding past infringements. The Company, on or about December 2015 upon advice of counsel, decided withdraw the litigation prior to oral argument, which withdrawal is without prejudice to re-file the lawsuit in the future. The Company intends to vigorously prosecute these various patent infringement litigations. The Company believes it has a good likelihood of success associated with these patent infringement lawsuits. However, no assurance can be given by the Company as to the ultimate outcome of these actions or its effect on the Company. The law firm is prosecuting this action on a contingency fee basis. On January 26, 2015, the Company was named as a defendant in an action filed in the Superior Court for the State of California and the County of Los Angeles captioned Bibicoff Family Trust v. Max Sound Corporation (Case No. SC123679). The parties participated in mediation and arrived successfully at a settlement and resolution of the matter. In March 2017 the Company successfully completed paying the agreed upon settlement amount. On August 11, 2014, the Company and VSL simultaneously filed trade secret and patent infringement actions against Google, Inc., and its subsidiaries YouTube, LLC, and On2 Technologies, Inc., relating to proprietary and patented technology owned by Vedanti Systems Limited (“Vedanti”), a subsidiary of VSL. The patent infringement complaint was originally filed in the U.S. District Court for the District of Delaware; the trade secret suit was filed in Superior Court of California, County of Santa Clara. On September 30, 2014, the Company filed notices of voluntary dismissal without prejudice as to both lawsuits. On October 1, 2014, the Company amended the patent complaint and filed it in the U.S. District Court for the Northern District of California. In this patent lawsuit, the Company contends that, in 2010, while Google was in discussions with Vedanti about the possibility of acquiring Vedanti's patented digital video streaming techniques and other proprietary methods, Google gained access to and received technical guidance regarding Vedanti’s proprietary codec, a computer program capable of encoding and decoding a digital data stream or signal. The lawsuit further alleges that soon after Google and Vedanti initiated negotiations, Google willfully infringed Vedanti's patent by incorporating Vedanti's patented technology into Google's own VP8, VP9, WebM, YouTube, Google Adsense, Google Play, Google TV, Chromebook, Google Drive, Google Chromecast, Google Play-per-view, Google Glasses, Google+, Google’s Simplify, Google Maps, and Google Earth, without compensating Vedanti for such use. On May 13, 2015 Google's “motion to dismiss” was denied by the Northern District of California court in a seven page order, stating that Max Sound had sufficiently alleged the existence and validity of the '339 Patent. However, on November 24, 2015, the court granted a second motion to dismiss for lack of subject matter jurisdiction based on the defendants’ argument that the agreements between the Company and VSL/Vedanti did not clearly give the Company standing to enforce the patent rights. The Company appealed that decision on February 22, 2016. One January 18, 2017 the Company received a notice from the Federal Circuit Court of Appeals that affirmed the order of the District Court dismissing MAXD's patent infringement lawsuit against Google for lack of standing. The Court did not issue a written decision explaining its reasoning or that the Company's arguments were not correct; however, The Company believes that their decision was predicated on the fact that as now co-owners of the patents with Vedanti, the Company can simply re-file together against Google. The Court also issued an order denying Google's motion arguing that the Company's appeal should be dismissed as moot. On September 25, 2017, the Court issued an order that the Company should reimburse defendants for its attorneys’ fees in the amount of $820,321.41. The Company believes that the Order for fees is without merit and has appealed. For the three months ended March 31, 2018 and year ended December 31 2017, the Company recorded judgement payable on the balance sheet for $819,626, respectively. In connection with the dismissal of the aforementioned litigation, the Company initiated an arbitration against VSL Communications, Ltd., Vedanti Systems, Ltd., Constance Nash, Robert Newell and eTech Investments as respondents before the American Arbitration Association for breach of contract, fraud, and other causes of action. Subsequently, the Company is pursuing in arbitration claims against VSL to enforce the agreement and to compel VSL to comply with the agreement’s terms and conditions that inter alia VSL must fully cooperate with the Company to cure any issues the Court raised with standing to pursue the claims. On January 17, 2017 the AAA notified the Company’s counsel that the respondent’s counterclaim was withdrawn this arbitration claim was formally concluded. On December 5, 2014, the Company, along with renowned architect Eli Attia, filed a lawsuit in the Superior Court of California, County of Santa Clara, against Google, its co-founders Sergey Brin and Larry Page, Google’s spinoff company Flux Factory, and senior executives of Flux. Plaintiffs’ allege misappropriation of trade secrets, breach of contract and other contract-related claims, breach of confidence, slander of title, violation of California’s Unfair Competition Law (California Business and Professionals Code §§ 17200 et seq.), and fraud, and also a claim for declaratory relief. The lawsuit contends that Google and the other Defendants stole Mr. Attia’s trade secrets, proprietary information, and know-how regarding a revolutionary architecture design and building process that he alone had invented, known as Engineered Architecture. Defendants are alleged to have engaged Mr. Attia in 2010 and 2011 to translate his architectural technology into software for a proof of concept, with the goal of determining at that point whether to continue with full-scale development with Mr. Attia. Instead, the lawsuit claims that once Mr. Attia had disclosed the trade secrets and proprietary information Defendants needed to bring the technology to market, they severed ties with Mr. Attia, and continued to use his technology without a license and without compensation, in order to bring the technology to market themselves. Plaintiffs seek a permanent injunction against Google, damages (including punitive damages), and restitution. As exclusive agent to Eli Attia to enforce all rights with respect to the subject technology, the Company has retained Buether Joe & Carpenter LLC to represent the Company in the suit, on a contingency fee basis. The case will be vigorously prosecuted, and the Company believes it has a good likelihood of success. Defendants have filed multiple demurrers to the complaint, and the Court has issued orders allowing the case to proceed. Defendants filed another demurrer on March 17, 2016, which was denied by the Court on August 12, 2016. On October 4, 2017, the Court granted Mr. Attia leave to amend the complaint to add causes of action against defendants for civil violations of the federal Racketeer Influenced and Corrupt Organizations Act (commonly known as RICO). Subsequently, on October 23, 2017, the defendants removed the lawsuit from California state court to the federal district court in the Northern District of California, San Jose Division. The parties continue to file motions and are expected to begin the discovery phase of the litigation. On June 1, 2016, the Company was named as a defendant in an action filed in the Superior Court of the State of California, County of Los Angeles – Central District, captioned Adli Law Group, PC v. Max Sound Corporation (Case No. BC621886). Plaintiff alleges two causes of action for Breach of Contract and a cause of action for Common Counts, all arising out of the Company’s alleged failure to pay for Plaintiff’s legal services. Despite the fact that the Company was never served with the Complaint, default was entered against the Company. The Default has been set aside and the Company has responded to the Complaint with an Answer and Cross-Complaint for Breach of Contract, Professional Negligence, Breach of Fiduciary Duty, Conversion, and Fraud, due to the fact, that among other things, Adli Law reassigned the Company's primary patent to itself. The parties have begun the discovery phase of the litigation and the Judge has set a status hearing for January 19, 2018. On September 22, 2016, the Company filed an action in the Superior Court of the State of California, County of San Diego – North County Regional Center, captioned Max Sound Corporation v. Globex Transfer, LLC (Case No. 37-2016-0003037-CU-MC-NC). The Company requests injunctive relief and declaratory relief regarding the release of 13 million restricted shares of Company stock. On September 26, 2016, the Court granted the Company a preliminary injunction, enjoining Defendant from releasing any restriction of the subject shares without first obtaining the Company’s consent, pending the outcome of the litigation.” In November 2016, the Company entered into an agreement with Vedanti Licensing Limited ("VLL") and Vedanti Systems Limited ("Vedanti") under (the "VLL/Max Sound Agreement") granting the Company co-ownership of U.S. Patent No. 7,974,339 (the "`339 Patent") along with the other patents owned by Vedanti Systems Limited. Thus, the Company is now a co-owner with VLL of the `339 Patent and ODT Patent portfolio, pursuant to the VLL/Max Sound Agreement, the Company and VLL intend to file new lawsuit against Google and others for infringement as co-owners. On December 20, 2016 Companies House, the United Kingdom's registrar of companies, notified the Company that VSL Communications Limited was dissolved, thereafter voiding any remaining agreement with VSL Communications or its previous Officers, Directors or Management. No assurance can be given as to the ultimate outcome of these actions or their effect on the Company.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 SUBSEQUENT EVENTS Subsequent to March 31, 2018, the Company converted a total of $300,250 in convertible debt comprised of principal and interest into 1,320,481,475 common shares. On April 4, 2018 the Company issued 2,678,571 shares of Company’s common stock in connection with March 5, 2018 consulting agreement (See Note 7(A)). On April 4, 2018, the Company entered into an agreement whereby the Company will issue up to $55,000. The note matures on April 4, 2019 and bears an interest charge of 8%. The conversion price equals the “Variable Conversion Price”, which is 65% of the lowest e trading prices for the Common Stock during the 10 day period ending on the latest day prior to the conversion date. The holder of the note has a right to convert all or any part of the outstanding unpaid principal amount into shares of common stock after six months. The Company received $50,000 of proceeds on April 5, 2018. On April 18, 2018, the Company entered into an agreement whereby the Company will issue up to $135,000. The note matures on April 18, 2019and bears an interest charge of 8%. The conversion price equals the “Variable Conversion Price”, which is 65% of the lowest trading prices for the Common Stock during the 10 day period ending on the latest day prior to the conversion date. The holder of the note has a right to convert all or any part of the outstanding unpaid principal amount into shares of common stock after six months. The Company received $119,185 of proceeds on April 20, 2018.

Summary of Significant Accoun15

Summary of Significant Accounting Policies and Organization (Policies)	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Organization and Basis of Presentation	(A) Organization and Basis of Presentation Max Sound Corporation (the "Company") was incorporated in Delaware on December 9, 2005, under the name 43010, Inc. The Company business operations are focused primarily on developing and launching audio technology software. Effective March 1, 2011, the Company filed with the State of Delaware a Certificate of Amendment of Certificate of Incorporation changing our name from So Act Network, Inc. to Max Sound Corporation. On August 9, 2016 the Company moved a level down from OTCQB to OTC Pink Current Information where it is within the continued standards and pricing requirements as found in Section 2 of the OTCQB Eligibility Standards . It is management's opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. These unaudited interim financial statements should be read in conjunction with the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2017, filed with the SEC on March 31, 2018.
Use of Estimates	(B) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
Cash and Cash Equivalents	(C) Cash and Cash Equivalents For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of March 31, 2018 and December 31, 2017, the Company had no cash equivalents.
Property and Equipment	(D) Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is provided using the straight-line method over the estimated useful life of three to five years.
Research and Development	(E) Research and Development The Company has adopted the provisions of FASB Accounting Standards Codification No. 350, Intangibles - Goodwill & Other .
Concentration of Credit Risk	(F) Concentration of Credit Risk The Company at times has cash in banks in excess of FDIC insurance limits. The Company had $0 in excess of FDIC insurance limits as of March 31, 2018 and December 31, 2017.
Revenue Recognition	(G) Revenue Recognition The Company recognized revenue on arrangements in accordance with FASB Codification Topic 605, “Revenue Recognition” (“ASC Topic 605”). Under ASC Topic 605, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company has not yet commenced revenue generating activities.
Loss Per Share	(H) Loss Per Share In accordance with accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share,” The computation of basic and diluted loss per share for the three months ended March 31, 2018 and 2017 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: March 31, 2018 December 31, 2017 Stock Warrants (Exercise price - $0.25 - $.52/share) 19,220,690 19,220,690 Stock Options (Exercise price - $0.00250/share) 95,332,500 95,332,500 Convertible Debt (Exercise price - $0.00016 - $.000350/share) 24,043,223,934 8,399,417,649 Series A Convertible Preferred Shares ($0.01/share) 250,000,000 250,000,000 Total 24,407,777,124 8,763,970,809 The Company’s obligations to issue shares upon conversion of its outstanding convertible notes, the exercise of stock options and warrants and conversion of its preferred stock (the “Convertible Instruments”) at current market prices for its common stock exceeds by the 24,425,551,954 authorized but unissued shares of Common Stock as of the date of this report (the “Potentially Issuable Shares”). While it is uncertain whether the Company would receive requests to issue all of the Potentially Issuable Shares and the number of such shares fluctuates based on the market price of the Company’s common stock, the Company may increase the number of its authorized shares of common stock or effectuate a recapitalization, or a combination of both, in order to make available additional shares of its Common Stock for the Potentially Issuable Shares. Such action would require shareholder approval. Until such time as the Company has a sufficient number of shares of its Common Stock for issuance to cover the Potentially Issuable Shares, the Company could be subject to penalties and damages to the holders of the Convertible Instruments in the event it does not deliver the Potentially Issuable Shares upon request by a holder of the Convertible Instruments. Furthermore, the lack of available shares of common stock may be deemed a default under one or more of the Convertible Instruments.
Income Taxes	(J) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”) Income Taxes. Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company's federal income tax returns are no longer subject to examination by the IRS for the years prior to 2012, and the related state income tax returns are no longer subject to examination by state authorities for the years prior to 2011.
Business Segments	(K) Business Segments The Company operates in one segment and therefore segment information is not presented.
Recent Accounting Pronouncements	(K) Recent Accounting Pronouncements In January 2017, the FASB issued Accounting Standards Update No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business (ASU 2017-01), which revises the definition of a business and provides new guidance in evaluating when a set of transferred assets and activities is a business. This guidance will be effective for us in the first quarter of 2018 on a prospective basis, and early adoption is permitted. The Company has not yet determined the potential effects of the adoption of ASU 2016-15 on its Financial Statements. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (ASU 2017-04), which eliminates step two from the goodwill impairment test. Under ASU 2017-04, an entity should recognize an impairment charge for the amount by which the carrying amount of a reporting unit exceeds its fair value up to the amount of goodwill allocated to that reporting unit. This guidance will be effective for us in the first quarter of 2020 on a prospective basis, and early adoption is permitted. The Company has not yet determined the potential effects of the adoption of ASU 2016-15 on its Financial Statements. In September 2017, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2017-13 (ASU 2017-13) which addresses “Revenue Recognition” (Topic 605), "Revenue from Contracts with Customers" (Topic 606), and Leases (Topics 840 and 842). ASU 2017-13 requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. As currently issued and amended, ASU 2017-13 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, though early adoption is permitted for annual reporting periods beginning after December 15, 2016. We have evaluated the impact of the adoption of ASU 2017-13 on our financial statements and determined that upon generating revenue, the Company will implement accounting system changes and provide the additional disclosure requirements related to the adoption. In January 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (ASU) 2016-01, which amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company is currently evaluating the impact of adopting this guidance. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Topic 842 affects any entity that enters into a lease, with some specified scope exemptions. The guidance in this Update supersedes Topic 840, Leases. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For public companies, the amendments in this Update are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are currently evaluating the impact of adopting ASU No. 2016-02 on our financial statements. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) that clarifies how to apply revenue recognition guidance related to whether an entity is a principal or an agent. ASU 2016-08 clarifies that the analysis must focus on whether the entity has control of the goods or services before they are transferred to the customer and provides additional guidance about how to apply the control principle when services are provided and when goods or services are combined with other goods or services. The effective date for ASU 2016-08 is the same as the effective date of ASU 2014-09 as amended by ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within those years. The Company has not yet determined the impact of ASU 2016-08 on its financial statements. In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation, or ASU No. 2016-09. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. For public entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annualperiods. Early adoption is permitted in any interim or annual period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. Amendments related to the timing of when excess tax benefits are recognized, minimum statutory withholding requirements, forfeitures, and intrinsic value should be applied using a modified retrospective transition method by means of a cumulative-effect adjustment to equity as of the beginning of the period in which the guidance is adopted. Amendments related to the presentation of employee taxes paid on the statement of cash flows when an employer withholds shares to meet the minimum statutory withholding requirement should be applied retrospectively. Amendments requiring recognition of excess tax benefits and tax deficiencies in the income statement and the practical expedient for estimating expected term should be applied prospectively. An entity may elect to apply the amendments related to the presentation of excess tax benefits on the statement of cash flows using either a prospective transition method or a retrospective transition method. We are currently evaluating the impact of adopting ASU No. 2016-09 on our financial statements. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, which provides further guidance on identifying performance obligations and improves the operability and understandability of licensing implementation guidance. The effective date for ASU 2016-10 is the same as the effective date of ASU 2014-09 as amended by ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within those years. In May 2016, the FASB issued ASU 2016-12 “Revenue from Contracts with Customers (Topic 606) - Narrow-Scope Improvements and Practical Expedients,” which amends the guidance on transition, collectability, non-cash consideration, and the presentation of sales and other similar taxes. ASU 2016-12 clarifies that, for a contract to be considered completed at transition, all (or substantially all) of the revenue must have been recognized under legacy GAAP. In addition, ASU 2016-12 clarifies how an entity should evaluate the collectability threshold and when an entity can recognize nonrefundable consideration received as revenue if an arrangement does not meet the standard’s contract criteria. The standard allows for both retrospective and modified retrospective methods of adoption. The Company has not yet determined the impact of ASU 2016-10 on its financial statements. In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on financial statements," which requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2019 (fiscal year 2021 for the Company). The Company has not yet determined the potential effects of the adoption of ASU 2016-13 on its Financial Statements. In August 2016, the FASB issued ASU 2016-15, "Classification of Certain Cash Receipts and Cash Payments," which aims to eliminate diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230, Statement of Cash Flows, and other Topics. ASU 2016-15 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017 (fiscal year 2019 for the Company). The Company has not yet determined the potential effects of the adoption of ASU 2016-15 on its financial statements. In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-03, Interest–Imputation of Interest (Subtopic 835-30) (“ASU 2015-03”), which changes the presentation of debt issuance costs in financial statements. ASU 2015-03 requires an entity to present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. It is effective for annual reporting periods beginning after December 15, 2016. Early adoption is permitted. The new guidance will be applied retrospectively to each prior period presented. The Company is currently in the process of evaluating the impact of adoption of ASU 2015-03 on its balance sheets. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in ASC 605, Revenue Recognition. This guidance is based on the principle that revenue is recognized to depict the transfer of 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. This guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. This guidance can be adopted either retrospectively to each prior reporting period presented, or retrospectively with a cumulative-effect adjustment recognized as of the date of adoption. The original effective date of this guidance for public entities was for annual reporting periods beginning after December 15, 2016. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606), to defer the effective date of this guidance by one year, to the annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.
Fair Value of Financial Instruments	(L) Fair Value of Financial Instruments The carrying amounts on the Company’s financial instruments including accounts payable, derivative liability, convertible note payable, and note payable, approximate fair value due to the relatively short period to maturity for these instruments. We adopted accounting guidance for financial and non-financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. The following are the major categories of liabilities measured at fair value on a recurring basis: as of March 31, 2018 and December 31, 2017, using quoted prices in active markets for identical liabilities (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3): March 31, 2018 December 31, 2017 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Derivative Liabilities — 11,927,151 — 11,927,151 — 5,909,121 — 5,909,121
Stock-Based Compensation	(N) Stock-Based Compensation In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation - Stock Compensation. Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively. Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718. FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.
Reclassification	(O) Reclassification Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows.
Derivative Financial Instruments	(P) Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model.
Original Issue Discount	(Q) Original Issue Discount For certain convertible debt issued, the Company provides the debt holder with an original issue discount. The original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt.
'	(R) Debt Issue Costs and Debt Discount The Company may pay debt issue costs, and record debt discounts in connection with raising funds through the issuance of convertible debt. These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Licensing and Distribution	(S) Licensing & Distribution On June 20, 2015, the Company entered into a license agreement with Santok LTD of United Kingdom (“Santok). The term of the agreement is three years. Santok will pay the Company a royalty fee of $1.50 for each licensed product. Santok guarantees to the Company a minimum total of 150,000 cumulative licensed product installation with a minimum total guaranteed value of $225,000 over the three years of the agreement. If the total royalty paid is less than the guaranteed value, Santok will pay the difference. On July 13, 2015, the Company entered into a license agreement with Luna Mobile, Inc. of United States (“Luna). The term of the agreement is three years. Luna will pay the Company a royalty fee of $1.50 for each licensed product manufactured and sold. As of September 30, 2017 Luna Mobile continues to seek to distribute its products.

Summary of Significant Accoun16

Summary of Significant Accounting Policies and Organization (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Summary of potentially dilutive securities	March 31, 2018 December 31, 2017 Stock Warrants (Exercise price - $0.25 - $.52/share) 19,220,690 19,220,690 Stock Options (Exercise price - $0.00250/share) 95,332,500 95,332,500 Convertible Debt (Exercise price - $0.00016 - $.000350/share) 24,043,223,934 8,399,417,649 Series A Convertible Preferred Shares ($0.01/share) 250,000,000 250,000,000 Total 24,407,777,124 8,763,970,809
Fair Value of Financial Instruments	March 31, 2018 December 31, 2017 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Derivative Liabilities — 11,927,151 — 11,927,151 — 5,909,121 — 5,909,121

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Summary of Convertable Debt	AS of March 31, 2018 As of December 31, 2017 Line of credit – related party $ — $ 34,156 Convertible debt $ 6,084,017 6,112,938 Less: debt discount (451,749 ) (610,686 ) Less: debt issue costs (23,625 ) (27,436 ) Convertible debt - net 5,608,643 5,474,816 Total current debt 5,608,643 $ 5,508,972
Convertible Debt	Three months ended March 31, 2018 Amount of Principal Raised Year ended December 31, 2017 Amount of Principal Raised Interest Rate 0% - 12% 0% - 12% Default interest rate 14% - 22% 14% - 22% Maturity November 4, 2015 –February 9, 2019 November 4, 2015 –December 7, 2018 Conversion terms 1 65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 3,495,100 3,495,100 Conversion terms 2 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 1,086,788 1,164,777 Conversion terms 3 70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 4 75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 765,000 765,000 Conversion terms 5 60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 6 Conversion at $0.10 per share Paid on conversion Paid on conversion Conversion terms 7 60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 75,000 Paid on conversion Conversion terms 8 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 301,550 487,061 Conversion terms 9 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. 204,579 Paid on conversion Conversion terms 10 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 11 60% of the “Market Price”, which is the two lowest trading prices for the common stock during the twelve (12) trading day period prior to the conversion. paid on conversion Paid on conversion Conversion terms 12 61% of the “Market Price”, which is the average of the three lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 156,000 201,000 Convertible Debt 6,084,017 6,112,938 Less: Debt Discount (451,749 ) (610,686 ) Less: Debt Issue Costs (23,625 ) (27,436 ) Convertible Debt - net $ 5,608,643 $ 5,474,816
Convertable Debt Terms	Convertible Debt Balance as of December 31, 2017 6,112,938 4% - 10% November 4, 2015 –December 7, 2018 Borrowings during the three months ended March 31, 2018 379,579 8 % Non-Cash Reclassification of accrued interest converted 38,027 Conversion of debt to into 2,078,813,141 shares of common stock with a valuation of $446,527 ($0.00013 - $0.00635/share) including the accrued interest of $38,027 (446,527 ) Convertible Debt Balance as of March 31, 2018 6,084,017 4% - 12% November 4, 2015 –February 9, 2019
Debt Issue Costs	Three months ended March 31, 2018 Year Ended December 31, 2017 Debt issue costs $ 357,423 343,898 Accumulated amortization of debt issue costs (333,798 ) (316,462 ) Debt issue costs – net $ 23,625 27,436
Debt Discount	Three months ended March 31, 2018 Year Ended December 31, 2017 Debt discount $ 12,752,654 12,386,574 Accumulated amortization of debt discount (12,300,905 ) (11,775,888 ) Debt discount - Net $ 451,749 610,686

Convertible Debt - Derivative18

Convertible Debt - Derivative Liabilities (Tables)	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Fair Value of the Conversion Feature	Derivative Liability -December 31, 2017 $ 5,909,121 Fair value at the commitment date for convertible instruments 457,857 Change in fair value of embedded derivative liability for warrants issued (1,749 ) Change in fair value of embedded derivative liability for convertible instruments 6,335,262 Reclassification to additional paid in capital for financial instruments that ceased to be a derivative liability (773,340 ) Derivative Liability –March 31, 2018 $ 11,927,151
Management Assumptions	Commitment Date Re-measurement Date Expected dividends: — — Expected volatility: 133% - 262% 224.30%-503.08% Expected term: 0.08 - 3 Years 0.08–1.92 Years Risk free interest rate: 0.06% - 1.89% 0.01% - 2.08%
Management Assumptions	Commitment Date Re-measurement Date Expected dividends: — — Expected volatility: 133% - 262% 90.12% -297% Expected term: 0.08 - 3 Years 0.01–1.40 Years Risk free interest rate: 0.06% - 1.60% 0.01% - .1.83%

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Summary of property and equipment	March 31, 2018 December 31, 2017 Website Development $ 294,795 $ 294,795 Furniture and Equipment 143,071 143,071 Leasehold Improvements 6,708 6,708 Software 54,598 54,598 Music Equipment 2,578 2,578 Office Equipment 80,710 80,710 Domain Name 1,500 1,500 Sign 628 628 Total 584,588 584,588 Less: accumulated depreciation and amortization (544,667 ) (540,525 ) Property and Equipment, Net $ 39,921 $ 44,063

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Summary of Common Stock	Transaction Type Quantity Valuation Range of Value per share Conversion of convertible debt and accrued interest 2,078,813,141 $ 446,527 $0.0001 to- $0.00064 Services - rendered 30,000,000 45,000 $ 0.0015 Total shares issued 2,108,813,141 $ 491,227
Summary of warrants activity	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Balance, December 31, 2017 19,220,690 $ 0.01 1.2 Granted — Exercised — Cancelled/Forfeited — Balance, March 31, 2018 19,220,690 $ 0.01 1.0
Summary of all outstanding and exercisable warrants	Weighted Average Aggregate Intrinsic Exercise Warrants Warrants Remaining Value Price Outstanding Exercisable Contractual Life $ 0.01 2,000,000 2,000,000 1.16 $ — $ 0.005 1,000,000 1,000,000 1.40 $ — $ 0.0029 8,620,690 8,620,690 1.25 $ — $ 0.006 5,600,000 5,600,000 1.39 $ 0.12 2,000,000 2,000,000 0.77 $ — 19,220,690 19,220,690 1.0 $ —
Summary of Stock Options	Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Outstanding – December 31, 2017 2,866,652 $ 0.13 1.02 Granted 95,332,500 $ 0.0025 2 Exercised — $ — — Forfeited or Canceled (2,866,652 ) $ — — Outstanding – March 31, 2018 95,332,500 $ 0.0025- 2- Exercisable – March 31, 2018 95,332,500

Summary of Significant Accoun21

Summary of Significant Accounting Policies and Organization (Details) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Preferred Stock
Summary of potentially dilutive securities
Potentially dilutive securities	250,000,000	250,000,000
Convertible Debt Securities [Member]
Summary of potentially dilutive securities
Potentially dilutive securities	24,043,223,934	8,399,417,649
Equity Option [Member]
Summary of potentially dilutive securities
Potentially dilutive securities	95,332,500	95,332,500
Warrant [Member]
Summary of potentially dilutive securities
Potentially dilutive securities	19,220,690	19,220,690

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Notes to Financial Statements
Net Loss (Income)	$ (7,534,812)	$ 49,178
Working Capital Deficit	(88,977,234)
Cash Flow from Operations	$ (324,435)

Debt - Summary of Convertable D

Debt - Summary of Convertable Debt (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Convertible debt	$ 6,084,017	$ 6,112,938
Less: debt discount	(451,749)	(610,686)
Convertible debt - net	5,608,643	5,474,816
Demand note
Total current debt	$ 5,608,643	$ 5,508,973

Debt - Convertible Debt (Detail

Debt - Convertible Debt (Details)	3 Months Ended
	Mar. 31, 2018USD ($)
Debt Disclosure [Abstract]
Borrowings during period	$ 379,579
Conversion of debt to into 2,078,813,141 shares of common stock with a valuation of $446,527 ($0.00013 - $0.00635/share) including the accrued interest of $38,027	446,527
Convertible Debt Ending Balance, Value	$ 6,084,017

Debt - Debt Discount (Details)

Debt - Debt Discount (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt discount	$ 357,423	$ 343,898
Accumulated amortization of debt discount	(333,798)	(316,462)
Debt discount - Net	$ 23,625	$ 27,436

Debt - Schedule Of Debt Instrum

Debt - Schedule Of Debt Instruments (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Conversion Terms 1
Conversion Terms	65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.	65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principle Raised	$ 3,495,100	$ 3,495,100
Conversion Terms 2
Conversion Terms	65% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.	65% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principle Raised	$ 1,086,788	$ 1,164,777
Conversion Terms 3
Conversion Terms	70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.	70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principle Raised
Conversion Terms 4
Conversion Terms	75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.	75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principle Raised	$ 765,000	$ 765,000
Conversion Terms 5
Conversion Terms	60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen  (15) trading day period prior to the conversion.	60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen  (15) trading day period prior to the conversion.
Amount of Principle Raised
Conversion Terms 6
Conversion Terms	Conversion at $0.10 per share	Conversion at $0.10 per share
Amount of Principle Raised
Conversion Terms 7
Conversion Terms	60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.	60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principle Raised	$ 75,000
Conversion Terms 8
Conversion Terms	65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.	65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principle Raised	$ 301,550	$ 487,061
Conversion Terms 9
Conversion Terms	65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.	65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principle Raised	$ 204,579
Conversion Terms 10
Conversion Terms	65% of the ?Market Price?, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.	65% of the ?Market Price?, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principle Raised
Debt Instruments
Convertible Debt	6,084,017	6,112,938
Less: Debt Discount	(451,749)	(610,686)
Convertible Debt - net	$ 5,608,643	$ 5,474,816

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Summary of property and equipment
Total	$ 584,588	$ 584,588
Less: accumulated depreciation and amortization	(544,667)	(540,525)
Property & Equipment, Net	39,921	44,063
Furniture and Equipment [Member]
Summary of property and equipment
Total	143,071	143,071
Internet Domain Names [Member]
Summary of property and equipment
Total	1,500	1,500
Sign [Member]
Summary of property and equipment
Total	628	628
Office Equipment [Member]
Summary of property and equipment
Total	80,710	80,710
Computer Software, Intangible Asset [Member]
Summary of property and equipment
Total	54,598	54,598
Leasehold Improvements [Member]
Summary of property and equipment
Total	6,708	6,708
Music Equipment [Member]
Summary of property and equipment
Total	2,578
Website Development [Member]
Summary of property and equipment
Total	$ 294,795	$ 294,795

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Common Stock (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Conversion of convertible debt and accrued interest, Shares	2,078,813,141	1,229,440,607
Conversion of convertible debt and accrued interest, Value	$ 446,527	$ 1,309,243
Services - rendered, Shares	30,000,000	6,000,000
Services - rendered, Value	$ 45,000	$ 54,600
Shares issued for Patents, Shares
Shares issued for Patents, Value
Shares issued for Patents, Value per share
Shares Repurchased, Shares		13,000,000
Shares Repurchased, Value		$ (15,000)
Total shares issued, Shares	2,108,813,141	1,222,440,607
Total shares issued, Value	491,227	2,308,843
Maximum
Conversion of convertible debt and accrued interest, Value per share	$ 0.00731
Shares Repurchased, Value per share	0.0014
Minimum
Conversion of convertible debt and accrued interest, Value per share	0.00058
Shares Repurchased, Value per share	$ 0.0014

Stockholders' Equity - Summar29

Stockholders' Equity - Summary of warrants activity (Details)	Mar. 31, 2018$ / sharesshares
Equity [Abstract]
Number of Warrants, Balance	19,220,690
Number of Warrants, Granted
Number of Warrants, Cancelled / Forfeited
Weighted Average Exercise Price, Balance | $ / shares	$ .01

Stockholders' Equity - Summar30

Stockholders' Equity - Summary of all outstanding and exercisable warrants (Details) - $ / shares	Mar. 31, 2018	Dec. 31, 2017
Warrants Outstanding	19,220,690	19,220,690
Warrants Exercisable	19,220,690	19,220,690
$ 0.01
Exercise Price	$ 0.01
Warrants Outstanding	2,000,000
Warrants Exercisable	2,000,000
$ 0.005
Exercise Price	$ 0.005
Warrants Outstanding	1,000,000
Warrants Exercisable	1,000,000
$ 0.0029
Exercise Price	$ 0.0029
Warrants Outstanding	8,620,690
Warrants Exercisable	8,620,690
$ 0.006
Exercise Price	$ 0.006
Warrants Outstanding	5,600,000
Warrants Exercisable	5,600,000
$ 0.12
Exercise Price	$ 0.12
Warrants Outstanding	2,000,000
Warrants Exercisable	2,000,000

Stockholders' Equity - Summar31

Stockholders' Equity - Summary of option activity (Details) - $ / shares	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Outstanding, Shares at Year End		2,866,652
Granted	95,332,500
Exercized
Forfeited or Canceled	(2,866,652)
Exercisable, Shares	95,332,500
Weighted Average Excerise Price	$ 0.0025