Cannabis Sativa (CBDS) 10-K/A 20 Apr 23 2022 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 05, 2023	Jun. 30, 2022
Cover [Abstract]
Entity Registrant Name	CANNABIS SATIVA, INC.
Entity Central Index Key	0001360442
Document Type	10-K/A
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		45,886,878
Entity Public Float			$ 3,098,477
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-53571
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	20-1898270
Entity Address Address Line 1	450 Hillside Dr., #A224
Entity Address City Or Town	Mesquite
Entity Address State Or Province	NV
City Area Code	89027
Entity Interactive Data Current	Yes
Auditor Name	Assure CPA, LLC.
Auditor Location	Spokane, Washington
Entity Address Postal Zip Code	89024
Auditor Firm Id	444

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 97,445	$ 194,060
Investment in equity securities, at fair value	379,858	208,540
Total Current Assets	477,303	402,600
Advances to related party	55,666	0
Right of use asset	38,968	0
Property and equipment, net	2,709	1,974
Intangible assets, net	158,943	320,806
Goodwill	1,837,202	1,837,202
Total Assets	2,570,791	2,562,582
Current Liabilities
Accounts payable and accrued expenses	164,411	95,031
Operating lease liability, current	28,736	0
Accrued interest - related parties	16,374	204,613
Convertible notes payable	168,500	0
Notes payable to related parties	91,700	1,218,038
Total Current Liabilities	469,721	1,517,682
Long-term liabilities
Operating lease liability, long term	10,232	0
Stock payable	418,156	0
Total Liabilities	898,109	1,517,682
Stockholders' Equity:
Preferred stock $0.001 par value; 5,000,000 shares authorized; -0- and 777,654 issued and outstanding, respectively	0	778
Common stock $0.001 par value; 495,000,000 shares authorized; 45,566,363 and 30,746,865 shares issued and outstanding, respectively	45,567	30,748
Additional paid-in capital	80,939,618	79,151,240
Accumulated deficit	(80,603,069)	(79,475,968)
Total Cannabis Sativa, Inc. Stockholders' Equity (Deficit)	382,116	(293,202)
Non-Controlling Interest	1,290,566	1,338,102
Total Stockholders' Equity	1,672,682	1,044,900
Total Liabilities and Stockholders' Equity	$ 2,570,791	$ 2,562,582

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
CONSOLIDATED BALANCE SHEETS
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued	0	777,654
Preferred Stock, Shares Outstanding	0	777,654
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	495,000,000	495,000,000
Common Stock, Shares, Issued	45,566,363	30,746,865
Common Stock, Shares, Outstanding	45,566,363	30,746,865

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenues	$ 1,558,752	$ 1,841,558
Cost of Revenues	597,842	699,378
Gross Profit	960,910	1,142,180
Operating Expenses
Professional fees	488,248	581,660
Depreciation and amortization	162,136	171,163
Wages and salaries	759,054	711,872
Advertising	38,471	344,904
General and administrative	828,071	1,078,204
Total Operating Expenses	2,275,980	2,887,803
Loss from Operations	(1,315,070)	(1,745,623)
Other (Income) and Expenses
Unrealized (gain) loss on investment	(171,318)	542,442
(Gain) loss on sale of investment securities	0	(5,000)
Interest expense	30,885	66,872
Total Other (Income) Expenses, Net	(140,433)	604,314
Loss Before Income Taxes	(1,174,637)	(2,349,937)
Income Taxes	0	0
Net Loss From Continuing Operations	(1,174,637)	(2,349,937)
Net Income (Loss) from Discontinued Operations
Operating loss on discontinued operations	0	(234,205)
Gain on sale of subsidiaries		164,736
Net Income (Loss) from Discontinued Operations	0	(69,469)
Net Loss	(1,174,637)	(2,419,406)
Loss attributable to non-controlling interest - GK Manufacturing	0	(114,467)
Loss attributable to non-controlling interest - iBudTender	0	(1,614)
Income (loss) attributable to non-controlling interest - PrestoCorp	(47,536)	144,304
Net Loss Attributable To Cannabis Sativa, Inc.	$ (1,127,101)	$ (2,447,629)
Net Loss per Common Share: Basic & Diluted
From continuing operations	$ (0.03)	$ (0.08)
From discontinued operations	0	0
Total	$ (0.03)	$ (0.08)
Weighted Average Common Shares Outstanding:
Basic & Diluted	$ 38,068,401	$ 29,283,393

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS EQUITY - USD ($)	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Non Controlling Interest Prestocorp	Non Controlling Interest iBud Tender	Non Controlling Interest GK Manufacturing
Balance, shares at Dec. 31, 2020		1,090,128	27,453,178
Balance, amount at Dec. 31, 2020	$ 1,638,215	$ 1,090	$ 27,455	$ 77,660,014	$ (77,028,339)	$ 1,193,798	$ 47,264	$ (263,067)
Conversion of preferred to common, shares		(622,645)	622,645
Conversion of preferred to common, amount	0	$ (622)	$ 622	0	0	0	0	0
Cash proceeds from sale of stock, shares			10,466
Cash proceeds from sale of stock, amount	5,000	$ 0	$ 11	4,989	0	0	0	0
Shares issued for services, shares		310,171	2,716,132
Shares issued for services, amount	1,509,207	$ 310	$ 2,716	1,506,181	0	0	0	0
Cancellation of shares issued for services, shares			(55,556)
Cancellation of shares issued for services, amount	(20,000)	0	$ (56)	(19,944)	0	0	0	0
Sale of non controlling interest	331,884	0	0	0	0	0	(45,650)	377,534
Net income (loss)	(2,419,406)	$ 0	$ 0	0	(2,447,629)	144,304	(1,614)	(114,467)
Balance, shares at Dec. 31, 2021		777,654	30,746,865
Balance, amount at Dec. 31, 2021	1,044,900	$ 778	$ 30,748	79,151,240	(79,475,968)	1,338,102	0	0
Conversion of preferred to common, shares		(947,764)	947,764
Conversion of preferred to common, amount	0	$ (948)	$ 948		0	0	0	0
Shares issued for services, shares		458,333	1,306,242
Shares issued for services, amount	384,568	$ 458	$ 1,306	382,804	0	0	0	0
Net income (loss)	(1,174,637)	$ 0	$ 0	0	(1,127,101)	(47,536)	0	0
Conversion of preferred to common (19:1), shares		(288,223)	5,476,237
Conversion of preferred to common (19:1), amount	0	$ (288)	$ 5,476	(5,188)	0	0	0	0
Shares issued in consideration of notes and accrued interest payable, shares			7,089,255
Shares issued in consideration of notes and accrued interest payable, amount	1,417,851	0	$ 7,089	1,410,762	0	0	0	0
Balance, shares at Dec. 31, 2022			45,566,363
Balance, amount at Dec. 31, 2022	$ 1,672,682	$ 0	$ 45,567	$ 80,939,618	$ (80,603,069)	$ 1,290,566	$ 0	$ 0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,174,637)	$ (2,419,406)
Adjustments to reconcile net loss to net cash used in operating activities:
Unrealized loss (gain) on investments	(171,318)	542,442
Gain on forgiveness of CARES Act Loan	0	(5,000)
Gain on sale of subsidiaries		(164,736)
Depreciation and amortization	162,136	188,114
Stock issued for services	384,568	1,489,207
Stock payable for services	418,156	0
Note payable issued for services	60,000	25,000
Write off of abandoned equipment	582	0
Changes in Assets and Liabilities:
Inventories	0	27,499
Prepaid consulting and other current assets	0	(11,380)
Accounts payable and accrued expenses	69,380	20,344
Accrued interest - related parties	15,574	60,589
Customer deposits	0	1,341
Net Cash Used in Operating Activities	(235,559)	(245,986)
Cash Flows from Investing Activities:
Purchase of equipment	(1,590)	0
Advances to related party	(55,666)	0
Transferred on sale of non-controlling interest	0	(21,321)
Proceeds from sale of subsidiaries	0	44,017
Net Cash Provided by (Used in) Investing Activities	(57,256)	22,696
Cash Flows from Financing Activities:
Proceeds from sale of common stock	0	5,000
Proceeds from advances from related parties	0	48,083
Proceeds from related parties notes payable	44,040	42,160
Payments on related parties notes payable	(16,340)	0
Proceeds from convertible note payable	168,500	0
Net Cash Provided by Financing Activities	196,200	95,243
NET CHANGE IN CASH	(96,615)	(128,047)
CASH AT BEGINNING OF YEAR	194,060	322,107
CASH AT END OF YEAR	97,445	194,060
Noncash investing and financing activities:
Shares issued in consideration of notes and interest payable	1,417,851	0
Operating lease liability from acquiring right to use asset	56,595	0
Sale of Minority Interests Stock Received	$ 0	$ 600,000

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Organization and Summary of Significant Accounting Policies
Organization and Summary of Significant Accounting Policies	1. Organization and Summary of Significant Accounting Policies Nature of Business: Cannabis Sativa, Inc. (the “Company,” “us”, “we” or “our”) was incorporated as Ultra Sun Corp. under the laws of Nevada in November 2004. On November 13, 2013, we changed our name to Cannabis Sativa, Inc. We operate through several subsidiaries including: · PrestoCorp, Inc. (“PrestoCorp”) · Wild Earth Naturals, Inc. (“Wild Earth”) · Kubby Patent and Licenses Limited Liability Company (“KPAL”) · Hi Brands, International, Inc. (“Hi Brands”) · Eden Holdings LLC (“Eden”). · iBudtender, Inc. (“iBud”) – through April 2021 · GK Manufacturing and Packaging, Inc. (“GKMP”) - through April 2021 PrestoCorp is a 51% owned subsidiary and until April 22, 2021, GKMP and iBud were 51% and 50.1% owned subsidiaries. Wild Earth, KPAL, Hi Brands, and Eden are wholly owned subsidiaries. At December 31, 2022 and 2021, PrestoCorp is the sole operating subsidiary. Until sale of the Company’s interest in April 2021, GKMP and iBud tender were operating subsidiaries although iBud was not generating any revenue. Our primary operations for the years ended December 31, 2021 and through December 31, 2022 were through PrestoCorp, which provides telemedicine online referral services for customers desiring medical marijuana cards in states where medical marijuana has been legalized. The Company is actively seeking new business opportunities for acquisition and is continually reviewing opportunities for product and brand development through our Wild Earth, Hi Brands, and KPAL subsidiaries. Principles of Consolidation: The consolidated financial statements include the accounts of Cannabis Sativa, Inc. (the “Company” or “CBDS”), and its wholly-owned subsidiaries and PrestoCorp, a 51% owned subsidiary. On April 22, 2021, we sold our interests in two companies in which the Company had majority control, iBud and GKMP. These consolidated financial statements include operations of iBud and GKMP through April 22, 2021. All significant inter-company balances have been eliminated in consolidation. Non-controlling Interests: Non-controlling interests are portions of entities included in the condensed consolidated financial statements that are not attributable to the Company. Non-controlling interest are identified separately from the Company’s stockholders’ equity and its net income (loss). Non-controlling interest equity balances include the non-controlling entity’s initial contribution at the date of the original acquisition, ongoing contributions, distributions, and percentage share of earnings since inception. The non-controlling interests are calculated based on percentages of ownership. Going Concern: The Company has an accumulated deficit of $80,603,069 at December 31, 2022, which, among other factors, raises substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they are due. Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Significant estimates and assumptions by management affect the allowance for doubtful accounts, the carrying value of long-lived assets (including goodwill and intangible assets), the provision for income taxes and related deferred tax accounts, certain accrued liabilities, revenue recognition, contingencies, and the value attributed to stock-based awards. Property and Equipment: Property and equipment are recorded at cost. Depreciation is provided for on the straight-line method over the estimated useful lives of the assets. The average lives range from five (5) to ten (10) years. Leasehold improvements are amortized on the straight-line method over the lesser of the lease term or the useful life. When assets are retired or sold, the costs and related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is reflected in operations. Maintenance and repairs that neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred. Betterments or renewals are capitalized when incurred. Fair Value Measurements and Financial Instruments: When required to measure assets or liabilities at fair value, the Company uses a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used. The Company determines the level within the fair value hierarchy in which the fair value measurements in their entirety fall. The categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Level 1 uses quoted prices in active markets for identical assets or liabilities, Level 2 uses significant other observable inputs, and Level 3 uses significant unobservable inputs. The amount of the total gains or losses for the period are included in earnings that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date. We measure our investment in equity securities at fair value on a recurring basis. The Company’s investments in equity securities are valued using inputs observable in active markets and are therefore classified as Level 1 within the fair value hierarchy. The carrying amounts of cash and cash equivalents, convertible debt and balances due to and from related parties approximate fair value given their short-term nature. Cash: Cash is held at major financial institutions and insured by the Federal Deposit Insurance Corporation (FDIC) up to federal insurance limits. The Company considers all highly liquid investments purchased with an original maturity of three months or less when acquired to be cash equivalents. Net Loss per Share: Basic net loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company. Potentially dilutive shares are excluded from the calculation of diluted net loss per share because the effect is anti-dilutive. For the years ended December 31, 2022 and 2021, the Company had 50,000 and 175,000 outstanding warrants, respectively, and -0- and 777,654 shares of convertible preferred stock, respectively, that would be dilutive to future periods net income if converted. The number of shares that can be converted per the convertible note agreement cannot be converted until after December 31, 2022 thus are not dilutive as of that date. Investments: Equity securities of investments in which the Company owns less than 20% and/or has no significant influence are generally measured at fair value with changes in fair value recognized in earnings. Upon sale of an equity security, the realized gain or loss is recognized in earnings. Investments in companies in which the Company owns more than 20% and has the ability to exercise significant influence, but do not control, are accounted for under the equity method of accounting. In determining whether significant influence exists, the Company will consider its participation in policy-making decisions and representation on governing bodies. Under the equity method of accounting, the Company’s share of the net earnings or losses of the investee are included in earnings. The Company may elect to account for certain equity method investments at fair value whereby the carrying value of the investment is adjusted to fair value at the end of each period and the related change in fair value is recognized in earning. For these investments, the Company’s share of the net earnings or losses of the investee are not included in earnings. Companies in which the Company holds investments amounting to more than 50% of the voting interests, but less than 100%, and in which the Company has significant influence, are consolidated and other investor interests are presented as non-controlling. Revenue Recognition: In the year ending December 31, 2022, the Company operated one division, the telehealth business operated through PrestoCorp. In the year ending December 31, 2021, the Company operated two divisions, the telehealth business operated through PrestoCorp and the contract manufacturing business operated through GKMP. The contract manufacturing business was sold on April 22, 2021. The telehealth division generates revenue based on a per telehealth visit for clients looking to obtain a permit to use marijuana for medical purposes in states that have legalized medical marijuana. Revenues are recognized when the Company satisfies its performance obligation to provide telehealth services upon a referral to a contracted physician. The obligation to perform the referral and the referral are automated and occur at the same time an online client subscribes for the visit and gains access to our network of health care professionals. Recognition of revenue is not dependent on the issuance of a marijuana card since issuance of the card is dependent on health and other factors beyond our control. This initial service is a one-time referral to a physician. Clients may return for other telehealth consultations, typically regarding product recommendations, and such additional physician referrals are provided at an additional cost. The billing and payment processes for each physician referral are automated through our online platform. Revenue is recognized in an amount that reflects the consideration that is received in exchange for each physician referral provided to the client. Provision for sales incentives, discounts and returns and allowances, if applicable, are accounted for as reductions of revenue in the period the related sales are recorded. The Company had no warranty costs associated with the sales of its products. Intangible Assets and Goodwill: Intangible asset amounts represent the acquisition date fair values of identifiable intangible assets acquired. The fair values of the intangible assets were determined by using the income approach, discounting projected future cash flows based on management’s expectations of the current and future operating environment. The rates used to discount projected future cash flows reflected a weighted average cost of capital based on our industry, capital structure and risk premiums including those reflected in the current market capitalization. Definite-lived intangible assets are amortized over their useful lives, which have historically ranged from 5 to 10 years. The carrying amounts of our definite-lived intangible assets are evaluated for recoverability whenever events or changes in circumstances indicate that the entity may be unable to recover the asset group’s carrying amount. We do not have any indefinite-lived intangible assets recorded from acquisitions. Goodwill represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset may be impaired. The fair value of the reporting unit is evaluated on qualitative factors to determine if the reported value may be impaired. If the qualitative factors indicate a likelihood of impairment, we then evaluate carrying value of the reporting unit based on quantitative factors using the income approach. An impairment charge is recognized for the excess of the carrying value of goodwill for the reporting unit over its implied fair value. Advertising Expense: Advertising costs are expensed as incurred and are broken out separately in the accompanying consolidated statements of operations. Stock-Based Compensation: Stock-based payments to employees and non-employees are recognized at their fair values. Compensation expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). Transactions in which goods or services are received for the issuance of shares of the Company’s preferred or common stock are accounted for based on the fair value of the common stock issued. The Company currently recognizes compensation costs immediately as our awards are 100% vested at the time of issuance. Forfeitures are recognized upon occurrence. Income Taxes: The Company utilizes the liability method of accounting for income taxes which requires that deferred tax assets and liabilities be recorded to reflect the future tax consequences of temporary differences between the book and tax basis of various assets and liabilities. 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. Additionally, deferred tax assets are evaluated, and a valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized. There can be no assurance that the Company’s future operations will produce sufficient earnings so that the deferred tax asset can be fully utilized. The Company currently maintains a full valuation allowance against net deferred tax assets. Uncertain tax positions are evaluated in a two-step process, whereby (i) it is determined whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position and (ii) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with the related tax authority would be recognized. Leases: The Company determines if an arrangement is a lease, or contains a lease, at the inception of an arrangement. If the Company determines that the arrangement is a lease, or contains a lease, at lease inception, it then determines whether the lease is an operating lease or finance lease. Operating and finance leases result in recording a right-of-use (“ROU”) asset and lease liability on the consolidated balance sheets. ROU assets represent the Company’s right of use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. For purposes of calculating operating lease ROU assets and operating lease liabilities, the Company uses the non-cancellable lease term plus options to extend that it is reasonably certain to exercise. Lease expense for operating lease payments is recognized on a straight-line basis over the lease term. The Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company has elected not to recognize ROU assets and lease liabilities that arise from short-term (12 months or less) leases for any class of underlying asset. The Company has elected not to separate lease and non-lease components for any class of underlying asset. Contingencies: In determining accruals and disclosures with respect to loss contingencies, the Company evaluates such accruals and contingencies for each reporting period. Estimated losses from loss contingencies are accrued by a charge to income when information available prior to issuance of the financial statements indicates that it is probable that a liability could be incurred, and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred. Reclassifications: Certain reclassifications have been made to conform prior years’ amounts to the current presentation. These reclassifications have no effect on the results of operations, stockholders’ equity, and cash flows as previously reported. Recent Accounting Pronouncement: Accounting Standards Updates Adopted In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2019-12 Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The update is to address issues identified as a result of the complexity associated with applying generally accepted accounting principles for certain financial instruments with characteristics of liabilities and equity. The update is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years and with early adoption permitted. Early adoption of this update had no impact on the Company’s consolidated financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

Intangibles and Goodwill

Intangibles and Goodwill	12 Months Ended
	Dec. 31, 2022
Intangibles and Goodwill
Intangibles and Goodwill	2. Intangibles and Goodwill The Company considers all intangibles to be definite-lived assets with lives of 5 to 10 years. Intangibles consisted of the following at December 31, 2022 and 2021: December 31, 2022 December 31, 2021 CBDS.com website (Cannabis Sativa) $ 13,999 $ 13,999 Intellectual Property Rights (PrestoCorp) 240,000 240,000 Patents and Trademarks (KPAL) 1,281,411 1,281,411 Total Intangibles 1,535,410 1,535,410 Less: Accumulated Amortization (1,376,467 ) (1,214,604 ) Net Intangible Assets $ 158,943 $ 320,806 Amortization expense for each of the years ended December 31, 2022 and 2021 was $161,863 and $169,140, respectively. Amortization of intangibles through 2027 is: January 1, 2023 to December 31, 2023 $ 151,686 January 1, 2024 to December 31, 2024 3,054 January 1, 2025 to December 31, 2025 932 January 1, 2026 to December 31, 2026 932 January 1, 2027 to December 31, 2027 932 Goodwill in the amount of $3,010,202 was recorded as part of the acquisition of PrestoCorp that occurred on August 1, 2017. Cumulative impairment of the PrestoCorp goodwill totals $1,173,000 as of December 31, 2022 and 2021. The balance of goodwill at December 31, 2022 and 2021 was $1,837,202.

Sale of Majority Owned Subsidia

Sale of Majority Owned Subsidiaries and Discontinued Operations	12 Months Ended
	Dec. 31, 2022
Sale of Majority Owned Subsidiaries and Discontinued Operations
Sale of Majority Owned Subsidiaries and Discontinued Operations	3. Sale of Majority Owned Subsidiaries and Discontinued Operations On April 22, 2021, the Company sold its majority interests in GKMP (51%) and iBud (50.1%) to THC Farmaceuticals, Inc. (“CBDG”). In consideration of the transaction, the Company received 1,500,000 shares of CBDG common stock and 1,500,000 shares of CBDG preferred stock. The Company’s Chief Executive Officer and Chairman of the Board, David Tobias is a Director of CBDG. Shares of CBDG common stock are traded on the OTC Pink Sheets Market. The sale of the Company’s majority interests was undertaken to allow the Company to focus on its other operating subsidiary, PrestoCorp, to focus on capital formation for expansion of PrestoCorp, and to pursue other opportunities. At the time of the sale, iBud was inactive and GKMP had not yet achieved positive cash flow from operations. On the closing date of the sale, CBDG common shares closed at $0.20 per share, for a fair value of $300,000. The CBDG preferred stock received is convertible into CBDG common stock on a one for one basis and has no other rights or preferences that distinguish it from the common stock and are convertible at any time by the Company. Management determined that the shares of preferred stock received are equivalent to CBDG’s common stock and valued the preferred shares at the same rate. In the aggregate, the total shares of CBDG stock received were valued at $600,000 on the date of the sale. The Company recognized a gain on sale of subsidiaries of $164,470 which represented the value of the consideration received consisting of the value of CBDG’s shares plus the carrying value of the subsidiaries’ non-controlling interest reduced by the net asset of each subsidiary: Consideration received: Common stock of CBDG, fair value $ 300,000 Preferred stock of CBDG, fair value 300,000 Total consideration 600,000 Non-controlling interests (331,884 ) Consideration attributable to the Company 268,116 Less: Net assets of subsidiaries on date of disposition: GKMP 112,350 iBud (8,970 ) Total net assets 103,380 Gain on sale of subsidiaries $ 164,736 As a result of the sale, the Company has discontinued its operations for both subsidiaries. Summaries of the discontinued operations of GKMP and iBud for the period January 1, 2021 to April 22, 2021 (date of disposition) are provided below. January 1 to Discontinued Operations of GKMP April 22, 2021 REVENUE 75,866 Cost of revenues 91,316 Gross profit (15,450 ) EXPENSES Depreciation and amortization 5,526 Wages and salaries 106,224 Advertising 1,693 General and administrative 104,177 Total expenses 217,620 NET LOSS FROM DISCONTINUED OPERATIONS (233,070 ) January 1 to Discontinued Operations of IBUD April 22, 2021 REVENUE - EXPENSES Depreciation and amortization 1,135 Total expenses 1,135 NET LOSS FROM DISCONTINUED OPERATIONS (1,135 ) Aggregate net loss from discontinued operations (234,205 ) Gain on sale of discontinued operations 164,736 NET LOSS FROM DISCONTINUED OPERATIONS (69,469 ) GKMP and iBud generated losses from operations during the periods they were operated by the Company. The sale of our interests in GKMP and iBud was to allow management to devote more resources to PrestoCorp.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions
Related Party Transactions	4. Related Party Transactions In addition to items disclosed in Notes 3, 5 and 7, the Company had additional related party transactions during the years ended December 31, 2022 and 2021. Historically, the Company has received funds from borrowings on notes payable and advances from related parties and officers of the Company to cover operating expenses. Related parties include the officers and directors of the Company and a significant shareholder holding in excess of 10% of the Company’s outstanding shares. During the year ended December 31, 2022, David Tobias, the Company’s chief executive officer and director, loaned $44,040 to the Company for notes payable bearing interest at the rate of 5% per annum due on December 31, 2022. The Company paid $11,340 on this note during 2022. During the year ended December 31, 2022, the Company and Cathy Carroll, director, entered into a note payable for $55,000 for compensation due her for services. Ms. Carroll’s note bears interest at 5% per annum and is due December 31, 2022. The notes payable totaled $60,000 of which $5,000 was paid by the Company during 2022. During the year ended December 31, 2021, David Tobias loaned $42,160 to the Company for notes payable bearing interest at the rate of 5% per annum due on December 31, 2021. During the year ended December 31, 2021, the Company and Cathy Carroll, director, entered into a note payable for $25,000 for compensation due her for services. Ms. Carroll’s note bears interest at 5% per annum and is due December 31, 2021. The notes payable to Mr. Tobias and Ms. Carroll were extended and are now due December 31, 2022.

Investments

Investments	12 Months Ended
	Dec. 31, 2022
Investments
Investments	5. Investments At December 31, 2022 and 2021, the Company owns 8,238,769 shares respectively, of common stock of Medical Cannabis Payment Solutions (ticker: REFG). At December 31, 2022 and 2021, the fair value of the investment in REFG was $12,358 and $25,540, respectively. The Company recognized a loss on the change in fair value of $13,182 and $134,235 during the years ended December 31, 2022 and 2021, respectively. In 2021, the Company received 1,500,000 shares of common stock and 1,500,000 shares of preferred stock of THC Pharmaceuticals Inc. (ticker: CBDG). The CBDG shares were received as consideration for the sale of the Company’s majority interest in iBud and GKMP in the year ended December 31, 2021. On the date of sale, the shares were valued at fair value which was $0.20 per share or $600,000 in the aggregate. See Note 4. The Company’s Chief Executive Officer and Chairman of the Board, David Tobias is a Director of CBDG. The Company’s investment in CBDG represents 15% of CBDG’s voting shares on a fully diluted basis which, coupled with Mr. Tobias’ position as a director and his individual investment in CBDG, results in the Company having significant influence over CBDG. The Company elected to account for its investment in CBDG at fair value because the Company does not intend to hold the investment for a long period of time and the shares are readily marketable. The fair value of the Company’s investment at December 31, 2022 and December 31, 2021 was $367,500 and $183,000 resulting in a gain (loss) of $184,500 and ($417,000) for the change in fair value during the years ended December 31, 2022 and 2021, respectively.

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2022
Convertible Notes Payable
Convertible Notes Payable	6 Convertible Notes Payable On August 25, 2022 and November 7, 2022, the Company entered into an agreement with 1800 Diagonal Lending, LLC (“Diagonal”) whereby the Company issued convertible notes to Diagonal with principal amounts of $104,250 and $64,250, respectively. The notes bear interest at 10% and have terms of one year when payment of principal and interest is due. After 180 days, the notes are convertible into shares of the Company’s common stock the number of which determined by dividing the principal balance outstanding by 65% of the lowest trading price of the Company’s stock during the five previous trading days before the date of the conversion. At December 31, 2022, accrued interest payable and interest expense on these notes was $4,546. Accrued interest payable is included in accounts payable and accrued expenses on the consolidated balance sheet.

Stockholders Equity

Stockholders Equity	12 Months Ended
	Dec. 31, 2022
Stockholders Equity
Stockholders' Equity	7. Stockholders’ Equity Change in Authorized Shares The Company increased the number of authorized common shares the Company is authorized to issue to 495,000,000 on August 8, 2022. This change in capital structure was approved without a meeting by the consent of the shareholders holding a majority of the common stock outstanding and Articles of Amendment were filed with the State of Nevada. Securities Issuances During the years ended December 31, 2022, shares of common stock and preferred stock were issued to related and non-related parties for the purposes indicated, as follows: Share Issuances in the Year Ended December 31, 2022 Services Common Preferred Value Related Parties David Tobias, Officer, Director - 458,333 $ 100,000 Brad Herr, Officer, Director 458,333 - 100,168 Robert Tankson, Director 28,646 - 6,250 Trevor Reed, Director 28,646 - 6,250 Total related party issuances 515,625 458,333 212,668 Non-related party issuances 790,617 - 171,896 Total shares for services 1,306,242 458,333 384,564 Shares issued in consideration of notes and accrued interest - related parties 7,089,255 - 1,417,851 Conversion of preferred to common (1:1) 947,764 (947,764 ) - Conversion of preferred to common (19:1) 5,476,237 (288,223 ) - Aggregate Totals 14,819,498 (777,654 ) $ 1,802,415 During the year ended December 31, 2021, shares of common stock and preferred stock were issued to related and non-related parties for the purposes indicated, as follows: Share Issuances in the Year Ended December 31, 2021 Services Common Preferred Value Related Parties David Tobias, Officer, Director - 310,171 $ 150,000 Brad Herr, Officer, Director 516,949 - 250,000 Robert Tankson, Director 61,236 - 29,961 Cathy Carroll, Director 203,027 112,500 Trevor Reed, Director 51,696 - 25,000 Total related party issuances 832,908 310,171 567,461 Non-related party issuances 1,883,224 - 941,746 Total shares for services 2,716,132 310,171 1,509,207 Preferred stock converted to common 622,645 (622,645 ) - Issuance for cash 10,466 - 5,000 Shares cancelled (55,556 ) - (20,000 ) Aggregate Totals 3,293,687 (312,474 ) $ 1,494,207 During the year ended December 31, 2021, the Company cancelled shares that had been returned after it was determined the shares have been erroneously issued to a vendor in 2020. During the years ended December 31, 2022 and 2021, David Tobias converted 947,764 and 622,645 shares, respectively, of preferred stock into an equal number of common stock in accordance with the terms of the preferred stock. During the year ended December 31, 2022, two preferred shareholders agreed to convert an aggregate of 288,223 shares of preferred stock into 5,476,237 shares of common stock. Stock payable at December 31, 2022 consists of 1,306,302 preferred shares and 1,469,590 common shares owed to members of the board of directors for directors’ fees and contract services. These shares were valued at $212,500 based on the fair value of the Company’s common stock at the date of board authorization. An additional 2,393,873 common shares were owed to various non-related vendors at December 31, 2022 valued at $205,656 based on the fair value of the Company’s common stock at the date of board authorization. Subsequent to year end, no issuances of the shares have been made. Stock Compensation Plans 2017 Stock Plan On July 28, 2017, the Company adopted the Cannabis Sativa 2017 Stock Plan which authorized the Company to utilize common stock to compensate employees, officers, directors, and independent contractors for services provided to the Company. The Company authorized up to 3,000,000 shares of common stock to be issued pursuant to the 2017 Stock Plan. At December 31, 2021, no shares were available for further issuance under this plan. 2020 Stock Plan On September 25, 2020, the Company adopted the Cannabis Sativa 2020 Stock Plan which authorized the Company to utilize common stock to compensate employees, officers, directors, and independent contractors for services provided to the Company. By resolution dated September 25, 2020, the Company authorized up to 1,000,000 shares of common stock to be issued pursuant to the 2020 Stock Plan. This amount was subsequently increased to 2,000,000 shares on January 27, 2021. At December 31, 2022, 44,425 shares were available for future issuance. Warrants At December 31, 2022 and 2021, the Company has outstanding warrants to purchase 50,000 shares and 175,000 shares, respectively of the Company’s common stock. As of December 31, 2022, the warrants have an exercise price of $2.00 and expire in July and August 2023. During the year ended December 31, 2022, warrants activity consisted of the following: warrants issued – none (2021: none), warrants exercised – none (2021: none), warrants expired – 125,000 (2021: none). There was no activity in warrants during the year ended December 31, 2021.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and contingencies (Notes 6 and 8)
Commitments and Contingencies	8. Commitments and Contingencies Leases. PrestoCorp leased office space through WeWork in New York on a month-to-month basis which ended in April 2022. On April 12, 2022, PrestoCorp signed a new lease in New York with Spaces for a two-year term at $2,590 per month expiring in April 2024. Upon signing the lease with Spaces, the Company recognized a lease liability and a right of use asset of $56,595 using a discount rate of 10%. The future lease payments under the new lease are as follows: From January 1, 2023 to December 31, 2023 $ 31,080 From January 1, 2024 to April 30, 2024 10,360 Subtotal 41,440 Less imputed interest (2,472 ) Net lease liability 38,968 Current Portion (28,736 ) Long-term portion $ 10,232 Rent expense for the years ended December 31, 2022 and 2021 was $40,720 and $36,922, respectively. Litigation. In the ordinary course of business, we may face various claims brought by third parties and we may, from time to time, make claims or take legal actions to assert our rights, including intellectual property disputes, contractual disputes and other commercial disputes. Any of these claims could subject us to litigation. As of December 31, 2022, no claims are outstanding.

Proposed Merger with MJ Harvest

Proposed Merger with MJ Harvest, Inc.	12 Months Ended
	Dec. 31, 2022
Proposed Merger with MJ Harvest, Inc.
Proposed Merger with MJ Harvest, Inc.	9. Proposed Merger with MJ Harvest, Inc. On August 8, 2022, the Company entered into a Merger Agreement (the “Merger Agreement”) with MJ Harvest, Inc. (“MJHI”). Pursuant to the Merger Agreement, MJHI will merge with and into the Company and the Company will be the surviving corporation in the Merger. The Merger is expected to be consummated once the shareholders of the Company and the shareholders of MJHI approve the Merger which management expects will be completed early in the second quarter of calendar year 2023. The terms of the Merger Agreement are summarized below: · The name of the surviving company in the Merger will be Cannabis Sativa, Inc. · Each share of MJHI common stock outstanding on the effective date of the Merger will be converted into 2.7 shares of CBDS Common Stock. · The Merger is subject to majority approval of the shareholders of both MJHI and CBDS. · The shareholders of MJHI and CBDS will have rights to dissent from the Merger, and, if the notice of dissent is properly given, the dissenting shareholders may be paid fair value for such dissented shares. · The Board of Directors of the surviving company following the Merger is intended to consist of Patrick Bilton, Randy Lanier, Clinton Pyatt, and David Tobias. · The Executive Officers of the Company following the Merger are intended to include Patrick Bilton - Chief Executive Officer, Clinton Pyatt - Chief Operating Officer. · The Merger Agreement includes representations and warranties, covenants, and conditions for MJHI and CBDS as are customary for transactions of this nature. · No brokerage fees are payable in connection with the Merger. · If majority shareholder approval of the merger is not obtained, the Merger will not occur, and the Merger Agreement will be terminated. · All costs and expenses in connection with the Merger transactions will be borne by CBDS, except that MJHI will be responsible for expenses of its own legal counsel and auditing costs.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Taxes
Income Taxes	10. Income Taxes The Company did not recognize a tax provision or benefit for the years ended December 31, 2022 and 2021 due to ongoing net losses and a valuation allowance. At December 31, 2022 and 2021, the Company had net deferred tax assets which will not be realized and are fully reserved by valuation allowances. At December 31, 2022 and 2021, the Company had net deferred tax assets principally arising from net operating loss carryforward for income tax purposes and differences in the carrying values of goodwill and intangibles between the Company’s financial statements and its income tax returns. As management of the Company cannot determine that it is more likely than not that the Company will realize the benefit of the deferred tax assets, a valuation allowance equal to 100% of the net deferred tax asset exists at December 31, 2022 and 2021. The components of the Company’s net deferred tax assets at December 31, 2022 and 2021 are as follows: 2022 2021 Deferred tax asset: Net operating loss carryforwards $ 3,981,000 $ 3,700,000 Intangibles and goodwill 1,036,000 1,034,000 Investments 66,000 82,000 Other (3,000 ) 45,000 Total deferred tax assets 5,080,000 4,861,000 Valuation allowance (5,080,000 ) (4,861,000 ) Net deferred tax assets $ - $ - At December 31, 2022, the Company had net operating loss carry forwards of approximately $19,000,000 for federal and state purposes, $10,000,000 of which expire between 2023 through 2040. The remaining balance of $9,000,000 will never expire but utilization is limited to 80% of taxable income in any future year. The reconciliation of the federal income tax rate and the Company’s tax provision (benefit) at December 31, 2022 is as follows: 2022 2021 Provision (benefit) computed using the statutory rate: $ (247,000 ) $ (562,000 ) Permanent differences 10,000 48,000 Change in estimate 18,000 (4,000 ) Change in valuation allowance 219,000 518,000 Total income tax provision (benefit) $ - $ - The Company has analyzed its filing positions in all jurisdictions where it is required to file income tax returns and found no positions that would require a liability for uncertain income tax benefits to be recognized. The Company is subject to possible tax examinations for the fiscal years 2019 through 2022. Prior year tax attributes could be adjusted by taxing authorities. If applicable, the Company will deduct interest and penalties as interest expense on the financial statements.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2022
Subsequent Event
Subsequent Event	11. Subsequent Event On March 22, 2023, the Company issued an aggregate of 2,450,000 restricted shares of common stock of the Company to two persons who are officers of a subsidiary of the Company. The issued shares were bonus shares awarded to the individuals in the first quarter of 2023 and had a fair value of $88,200.

Organization and Summary of S_2

Organization and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Organization and Summary of Significant Accounting Policies
Nature of Business	Cannabis Sativa, Inc. (the “Company,” “us”, “we” or “our”) was incorporated as Ultra Sun Corp. under the laws of Nevada in November 2004. On November 13, 2013, we changed our name to Cannabis Sativa, Inc. We operate through several subsidiaries including: · PrestoCorp, Inc. (“PrestoCorp”) · Wild Earth Naturals, Inc. (“Wild Earth”) · Kubby Patent and Licenses Limited Liability Company (“KPAL”) · Hi Brands, International, Inc. (“Hi Brands”) · Eden Holdings LLC (“Eden”). · iBudtender, Inc. (“iBud”) – through April 2021 · GK Manufacturing and Packaging, Inc. (“GKMP”) - through April 2021 PrestoCorp is a 51% owned subsidiary and until April 22, 2021, GKMP and iBud were 51% and 50.1% owned subsidiaries. Wild Earth, KPAL, Hi Brands, and Eden are wholly owned subsidiaries. At December 31, 2022 and 2021, PrestoCorp is the sole operating subsidiary. Until sale of the Company’s interest in April 2021, GKMP and iBud tender were operating subsidiaries although iBud was not generating any revenue. Our primary operations for the years ended December 31, 2021 and through December 31, 2022 were through PrestoCorp, which provides telemedicine online referral services for customers desiring medical marijuana cards in states where medical marijuana has been legalized. The Company is actively seeking new business opportunities for acquisition and is continually reviewing opportunities for product and brand development through our Wild Earth, Hi Brands, and KPAL subsidiaries.
Principles of Consolidation	The consolidated financial statements include the accounts of Cannabis Sativa, Inc. (the “Company” or “CBDS”), and its wholly-owned subsidiaries and PrestoCorp, a 51% owned subsidiary. On April 22, 2021, we sold our interests in two companies in which the Company had majority control, iBud and GKMP. These consolidated financial statements include operations of iBud and GKMP through April 22, 2021. All significant inter-company balances have been eliminated in consolidation.
Non-controlling Interests	Non-controlling interests are portions of entities included in the condensed consolidated financial statements that are not attributable to the Company. Non-controlling interest are identified separately from the Company’s stockholders’ equity and its net income (loss). Non-controlling interest equity balances include the non-controlling entity’s initial contribution at the date of the original acquisition, ongoing contributions, distributions, and percentage share of earnings since inception. The non-controlling interests are calculated based on percentages of ownership.
Going Concern	The Company has an accumulated deficit of $80,603,069 at December 31, 2022, which, among other factors, raises substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they are due.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Significant estimates and assumptions by management affect the allowance for doubtful accounts, the carrying value of long-lived assets (including goodwill and intangible assets), the provision for income taxes and related deferred tax accounts, certain accrued liabilities, revenue recognition, contingencies, and the value attributed to stock-based awards.
Property and Equipment	Property and equipment are recorded at cost. Depreciation is provided for on the straight-line method over the estimated useful lives of the assets. The average lives range from five (5) to ten (10) years. Leasehold improvements are amortized on the straight-line method over the lesser of the lease term or the useful life. When assets are retired or sold, the costs and related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is reflected in operations. Maintenance and repairs that neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred. Betterments or renewals are capitalized when incurred.
Fair Value Measurements and Financial Instruments	When required to measure assets or liabilities at fair value, the Company uses a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used. The Company determines the level within the fair value hierarchy in which the fair value measurements in their entirety fall. The categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Level 1 uses quoted prices in active markets for identical assets or liabilities, Level 2 uses significant other observable inputs, and Level 3 uses significant unobservable inputs. The amount of the total gains or losses for the period are included in earnings that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date. We measure our investment in equity securities at fair value on a recurring basis. The Company’s investments in equity securities are valued using inputs observable in active markets and are therefore classified as Level 1 within the fair value hierarchy. The carrying amounts of cash and cash equivalents, convertible debt and balances due to and from related parties approximate fair value given their short-term nature.
Cash	Cash is held at major financial institutions and insured by the Federal Deposit Insurance Corporation (FDIC) up to federal insurance limits. The Company considers all highly liquid investments purchased with an original maturity of three months or less when acquired to be cash equivalents.
Net Loss per Share	Basic net loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company. Potentially dilutive shares are excluded from the calculation of diluted net loss per share because the effect is anti-dilutive. For the years ended December 31, 2022 and 2021, the Company had 50,000 and 175,000 outstanding warrants, respectively, and -0- and 777,654 shares of convertible preferred stock, respectively, that would be dilutive to future periods net income if converted. The number of shares that can be converted per the convertible note agreement cannot be converted until after December 31, 2022 thus are not dilutive as of that date.
Investments	Equity securities of investments in which the Company owns less than 20% and/or has no significant influence are generally measured at fair value with changes in fair value recognized in earnings. Upon sale of an equity security, the realized gain or loss is recognized in earnings. Investments in companies in which the Company owns more than 20% and has the ability to exercise significant influence, but do not control, are accounted for under the equity method of accounting. In determining whether significant influence exists, the Company will consider its participation in policy-making decisions and representation on governing bodies. Under the equity method of accounting, the Company’s share of the net earnings or losses of the investee are included in earnings. The Company may elect to account for certain equity method investments at fair value whereby the carrying value of the investment is adjusted to fair value at the end of each period and the related change in fair value is recognized in earning. For these investments, the Company’s share of the net earnings or losses of the investee are not included in earnings. Companies in which the Company holds investments amounting to more than 50% of the voting interests, but less than 100%, and in which the Company has significant influence, are consolidated and other investor interests are presented as non-controlling.
Revenue Recognition	In the year ending December 31, 2022, the Company operated one division, the telehealth business operated through PrestoCorp. In the year ending December 31, 2021, the Company operated two divisions, the telehealth business operated through PrestoCorp and the contract manufacturing business operated through GKMP. The contract manufacturing business was sold on April 22, 2021. The telehealth division generates revenue based on a per telehealth visit for clients looking to obtain a permit to use marijuana for medical purposes in states that have legalized medical marijuana. Revenues are recognized when the Company satisfies its performance obligation to provide telehealth services upon a referral to a contracted physician. The obligation to perform the referral and the referral are automated and occur at the same time an online client subscribes for the visit and gains access to our network of health care professionals. Recognition of revenue is not dependent on the issuance of a marijuana card since issuance of the card is dependent on health and other factors beyond our control. This initial service is a one-time referral to a physician. Clients may return for other telehealth consultations, typically regarding product recommendations, and such additional physician referrals are provided at an additional cost. The billing and payment processes for each physician referral are automated through our online platform. Revenue is recognized in an amount that reflects the consideration that is received in exchange for each physician referral provided to the client. Provision for sales incentives, discounts and returns and allowances, if applicable, are accounted for as reductions of revenue in the period the related sales are recorded. The Company had no warranty costs associated with the sales of its products.
Intangible Assets and Goodwill	Intangible asset amounts represent the acquisition date fair values of identifiable intangible assets acquired. The fair values of the intangible assets were determined by using the income approach, discounting projected future cash flows based on management’s expectations of the current and future operating environment. The rates used to discount projected future cash flows reflected a weighted average cost of capital based on our industry, capital structure and risk premiums including those reflected in the current market capitalization. Definite-lived intangible assets are amortized over their useful lives, which have historically ranged from 5 to 10 years. The carrying amounts of our definite-lived intangible assets are evaluated for recoverability whenever events or changes in circumstances indicate that the entity may be unable to recover the asset group’s carrying amount. We do not have any indefinite-lived intangible assets recorded from acquisitions. Goodwill represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset may be impaired. The fair value of the reporting unit is evaluated on qualitative factors to determine if the reported value may be impaired. If the qualitative factors indicate a likelihood of impairment, we then evaluate carrying value of the reporting unit based on quantitative factors using the income approach. An impairment charge is recognized for the excess of the carrying value of goodwill for the reporting unit over its implied fair value.
Advertising Expense	Advertising costs are expensed as incurred and are broken out separately in the accompanying consolidated statements of operations.
Stock-Based Compensation	Stock-based payments to employees and non-employees are recognized at their fair values. Compensation expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). Transactions in which goods or services are received for the issuance of shares of the Company’s preferred or common stock are accounted for based on the fair value of the common stock issued. The Company currently recognizes compensation costs immediately as our awards are 100% vested at the time of issuance. Forfeitures are recognized upon occurrence.
Income Taxes	The Company utilizes the liability method of accounting for income taxes which requires that deferred tax assets and liabilities be recorded to reflect the future tax consequences of temporary differences between the book and tax basis of various assets and liabilities. 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. Additionally, deferred tax assets are evaluated, and a valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized. There can be no assurance that the Company’s future operations will produce sufficient earnings so that the deferred tax asset can be fully utilized. The Company currently maintains a full valuation allowance against net deferred tax assets. Uncertain tax positions are evaluated in a two-step process, whereby (i) it is determined whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position and (ii) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with the related tax authority would be recognized.
Leases	The Company determines if an arrangement is a lease, or contains a lease, at the inception of an arrangement. If the Company determines that the arrangement is a lease, or contains a lease, at lease inception, it then determines whether the lease is an operating lease or finance lease. Operating and finance leases result in recording a right-of-use (“ROU”) asset and lease liability on the consolidated balance sheets. ROU assets represent the Company’s right of use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. For purposes of calculating operating lease ROU assets and operating lease liabilities, the Company uses the non-cancellable lease term plus options to extend that it is reasonably certain to exercise. Lease expense for operating lease payments is recognized on a straight-line basis over the lease term. The Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company has elected not to recognize ROU assets and lease liabilities that arise from short-term (12 months or less) leases for any class of underlying asset. The Company has elected not to separate lease and non-lease components for any class of underlying asset.
Contingencies	In determining accruals and disclosures with respect to loss contingencies, the Company evaluates such accruals and contingencies for each reporting period. Estimated losses from loss contingencies are accrued by a charge to income when information available prior to issuance of the financial statements indicates that it is probable that a liability could be incurred, and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred.
Reclassifications	Certain reclassifications have been made to conform prior years’ amounts to the current presentation. These reclassifications have no effect on the results of operations, stockholders’ equity, and cash flows as previously reported.
Recent Accounting Pronouncement	Accounting Standards Updates Adopted In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2019-12 Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The update is to address issues identified as a result of the complexity associated with applying generally accepted accounting principles for certain financial instruments with characteristics of liabilities and equity. The update is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years and with early adoption permitted. Early adoption of this update had no impact on the Company’s consolidated financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

Intangibles and Goodwill (Table

Intangibles and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Intangibles and Goodwill
Schedule of Intangible Assets	December 31, 2022 December 31, 2021 CBDS.com website (Cannabis Sativa) $ 13,999 $ 13,999 Intellectual Property Rights (PrestoCorp) 240,000 240,000 Patents and Trademarks (KPAL) 1,281,411 1,281,411 Total Intangibles 1,535,410 1,535,410 Less: Accumulated Amortization (1,376,467 ) (1,214,604 ) Net Intangible Assets $ 158,943 $ 320,806
Schedule of amortization	January 1, 2023 to December 31, 2023 $ 151,686 January 1, 2024 to December 31, 2024 3,054 January 1, 2025 to December 31, 2025 932 January 1, 2026 to December 31, 2026 932 January 1, 2027 to December 31, 2027 932

Sale of Majority Owned Subsid_2

Sale of Majority Owned Subsidiaries and Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2022
Sale of Majority Owned Subsidiaries and Discontinued Operations
Summary of the discontinued operations of GKMP and iBud	January 1 to Discontinued Operations of GKMP April 22, 2021 REVENUE 75,866 Cost of revenues 91,316 Gross profit (15,450 ) EXPENSES Depreciation and amortization 5,526 Wages and salaries 106,224 Advertising 1,693 General and administrative 104,177 Total expenses 217,620 NET LOSS FROM DISCONTINUED OPERATIONS (233,070 ) January 1 to Discontinued Operations of IBUD April 22, 2021 REVENUE - EXPENSES Depreciation and amortization 1,135 Total expenses 1,135 NET LOSS FROM DISCONTINUED OPERATIONS (1,135 ) Aggregate net loss from discontinued operations (234,205 ) Gain on sale of discontinued operations 164,736 NET LOSS FROM DISCONTINUED OPERATIONS (69,469 )
Summary of value of the consideration received	Consideration received: Common stock of CBDG, fair value $ 300,000 Preferred stock of CBDG, fair value 300,000 Total consideration 600,000 Non-controlling interests (331,884 ) Consideration attributable to the Company 268,116 Less: Net assets of subsidiaries on date of disposition: GKMP 112,350 iBud (8,970 ) Total net assets 103,380 Gain on sale of subsidiaries $ 164,736

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions
Schedule of related party advance and note payable	Related party notes Accrued interest Total December 31, 2022 David Tobias, CEO & Director $ 32,700 $ 12,482 $ 45,182 New Compendium, greater than 10% Shareholder - 1,906 1,906 Cathy Carroll, Director 55,000 986 55,986 Other Affiliates 4,000 1,000 5,000 Totals $ 91,700 $ 16,374 $ 108,074 Related party notes Accrued interest Total December 31, 2021 David Tobias, CEO & Director $ 986,538 $ 169,057 $ 1,155,595 New Compendium, greater than 10% Shareholder 152,500 27,688 180,188 Cathy Carroll, Director 75,000 7,068 82,068 Other Affiliates 4,000 800 4,800 Totals $ 1,218,038 $ 204,613 $ 1,422,651

Stockholders Equity (Tables)

Stockholders Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Stockholders Equity
Related and non-related parties	Share Issuances in the Year Ended December 31, 2022 Services Common Preferred Value Related Parties David Tobias, Officer, Director - 458,333 $ 100,000 Brad Herr, Officer, Director 458,333 - 100,168 Robert Tankson, Director 28,646 - 6,250 Trevor Reed, Director 28,646 - 6,250 Total related party issuances 515,625 458,333 212,668 Non-related party issuances 790,617 - 171,896 Total shares for services 1,306,242 458,333 384,564 Shares issued in consideration of notes and accrued interest - related parties 7,089,255 - 1,417,851 Conversion of preferred to common (1:1) 947,764 (947,764 ) - Conversion of preferred to common (19:1) 5,476,237 (288,223 ) - Aggregate Totals 14,819,498 (777,654 ) $ 1,802,415 Share Issuances in the Year Ended December 31, 2021 Services Common Preferred Value Related Parties David Tobias, Officer, Director - 310,171 $ 150,000 Brad Herr, Officer, Director 516,949 - 250,000 Robert Tankson, Director 61,236 - 29,961 Cathy Carroll, Director 203,027 112,500 Trevor Reed, Director 51,696 - 25,000 Total related party issuances 832,908 310,171 567,461 Non-related party issuances 1,883,224 - 941,746 Total shares for services 2,716,132 310,171 1,509,207 Preferred stock converted to common 622,645 (622,645 ) - Issuance for cash 10,466 - 5,000 Shares cancelled (55,556 ) - (20,000 ) Aggregate Totals 3,293,687 (312,474 ) $ 1,494,207

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and contingencies (Notes 6 and 8)
Schedule of future lease payments	From January 1, 2023 to December 31, 2023 $ 31,080 From January 1, 2024 to April 30, 2024 10,360 Subtotal 41,440 Less imputed interest (2,472 ) Net lease liability 38,968 Current Portion (28,736 ) Long-term portion $ 10,232

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes
Schedule of components of deferred tax assets	2022 2021 Deferred tax asset: Net operating loss carryforwards $ 3,981,000 $ 3,700,000 Intangibles and goodwill 1,036,000 1,034,000 Investments 66,000 82,000 Other (3,000 ) 45,000 Total deferred tax assets 5,080,000 4,861,000 Valuation allowance (5,080,000 ) (4,861,000 ) Net deferred tax assets $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	2022 2021 Provision (benefit) computed using the statutory rate: $ (247,000 ) $ (562,000 ) Permanent differences 10,000 48,000 Change in estimate 18,000 (4,000 ) Change in valuation allowance 219,000 518,000 Total income tax provision (benefit) $ - $ -

Organization and Summary of S_3

Organization and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated deficit	$ 80,603,069	$ 79,475,968
Uncertain tax positions description		Uncertain tax positions are evaluated in a two-step process, whereby (i) it is determined whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position and (ii) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is greater than 50% likely
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	5 years	5 years
Property and Equipment, Useful Life		5 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	10 years	10 years
Property and Equipment, Useful Life		10 years
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	50,000	175,000
Convertible Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	777,654
GK Manufacturing Inc
Equity Method Investment, Ownership Percentage		51%
IBud [Member]
Equity Method Investment, Ownership Percentage		50.10%
Preferred Stock [Member]
Equity Method Investment, Ownership Percentage		51%

Intangibles and Goodwill (Detai

Intangibles and Goodwill (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Less: Accumulated Amortization	$ (1,376,467)	$ (1,214,604)
Finite-Lived Intangible Assets, Gross	1,535,410	1,535,410
Finite-Lived Intangible Assets, Net	158,943	320,806
Prestocorp [Member] | Intellectual Property [Member]
Finite-Lived Intangible Assets, Gross	240,000	240,000
K P A L [Member] | Patents And Trademarks [Member]
Finite-Lived Intangible Assets, Gross	1,281,411	1,281,411
Preferred Stock [Member]
Finite-Lived Intangible Assets, Gross	$ 13,999	$ 13,999

Intangibles and Goodwill (Det_2

Intangibles and Goodwill (Details 1)	Dec. 31, 2022 USD ($)
Intangibles and Goodwill
January 1, 2023 to December 31, 2023	$ 151,686
January 1, 2024 to December 31, 2024	3,054
January 1, 2025 to December 31, 2025	932
January 1, 2026 to December 31, 2026	932
January 1, 2027 to December 31, 2027	$ 932

Intangibles and Goodwill (Det_3

Intangibles and Goodwill (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amortization of Intangible Assets	$ 161,863	$ 169,140
Goodwill	1,837,202	1,837,202
Prestocorp [Member] | August 1, 2017 [Member]
Impairment of goodwill	3,010,202
Cumulative impairment of goodwill	$ 1,173,000	$ 1,173,000
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	5 years	5 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	10 years	10 years

Sale of Majority Owned Subsid_3

Sale of Majority Owned Subsidiaries (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 22, 2021	Dec. 31, 2022
Total consideration		$ 600,000
Consideration attributable to the Company		268,116
Non-controlling interests		(331,884)
Net assets		103,380
Gain on sale of subsidiaries		$ 164,736
Total consideration		600,000
GK Manufacturing Inc
Net assets		$ 112,350
IBud [Member]
Net assets		(8,970)
Preferred Stock [Member]
Total consideration		300,000
Total consideration	1,500,000
Common Stock [Member]
Total consideration	$ 300,000	$ 300,000
Total consideration	1,500,000	300,000

Sale of Majority Owned Subsid_4

Sale of Majority Owned Subsidiaries (Details 1) - USD ($)	4 Months Ended	12 Months Ended
	Apr. 22, 2021	Dec. 31, 2022	Dec. 31, 2021
REVENUE		$ 1,558,752	$ 1,841,558
Cost of revenues		597,842	699,378
Gross profit		960,910	1,142,180
Depreciation and amortization		162,136	171,163
Wages and salaries		759,054	711,872
Advertising		38,471	344,904
General and administrative		828,071	1,078,204
Expenses
NET LOSS FROM DISCONTINUED OPERATIONS		$ 0	$ (69,469)
G K M P [Member]
REVENUE	$ 75,866
Cost of revenues	91,316
Gross profit	(15,450)
Depreciation and amortization	5,526
Wages and salaries	106,224
Advertising	1,693
General and administrative	104,177
Total expenses	217,620
NET LOSS FROM DISCONTINUED OPERATIONS	(233,070)
Expenses
Total expenses	217,620
IBud [Member]
REVENUE	0
Depreciation and amortization	1,135
Total expenses	1,135
Expenses
Total expenses	1,135
NET LOSS FROM DISCONTINUED OPERATION	(1,135)
Aggregate net loss from discontinued operations	(234,205)
Gain on sale of discontinued operations	164,736
NET LOSS FROM DISCONTINUED OPERATIONS	$ (69,469)

Sale of Majority Owned Subsid_5

Sale of Majority Owned Subsidiaries (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 22, 2021	Dec. 31, 2022	Dec. 31, 2021
Gain on sale of subsidiaries		$ 164,470
Sale of stock value		$ 600,000
Sale of transaction		600,000
Common Stock [Member]
Sale of stock value	$ 300,000	$ 300,000
Sale of transaction	1,500,000	300,000
Share Price	$ 0.20
Preferred Stock [Member]
Sale of stock value		$ 300,000
Sale of transaction	1,500,000
Equity Method Investment, Ownership Percentage			51%
GK Manufacturing Inc
Equity Method Investment, Ownership Percentage			51%
IBud [Member]
Equity Method Investment, Ownership Percentage			50.10%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Notes Payable to Related Parties	$ 91,700	$ 1,218,038
Accrued interest - related parties	16,374	204,613
Total	108,074	1,422,651
Other Affiliates [Member]
Notes Payable to Related Parties	4,000	4,000
Accrued interest - related parties	1,000	800
Total	5,000	4,800
David Tobias, CEO &amp
Notes Payable to Related Parties	32,700	986,538
Accrued interest - related parties	12,482	169,057
Total	45,182	1,155,595
New Compendium Affiliate [Member]
Notes Payable to Related Parties	0	152,500
Accrued interest - related parties	1,906	27,688
Total	1,906	180,188
Cathy Carroll, Director
Notes Payable to Related Parties	55,000	75,000
Accrued interest - related parties	986	7,068
Total	$ 55,986	$ 82,068

Related Party Transactions (D_2

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument, Interest Rate, Stated Percentage	5%
Interest Expense	$ 16,374	$ 66,872
Common stock, shares issued in settlement	7,089,255
Repayments of notes payable	$ 16,340	0
Notes payable related party	1,214,038
Accrued interest	203,813
Advances to related party	$ 55,666	0
David Tobias [Member]
Principal Amount		$ 42,160
Due Date		Dec. 31, 2021
Interest rate		5%
Cathy Carroll, Director
Debt Instrument, Interest Rate, Stated Percentage	5%
Repayments of notes payable	$ 5,000
Principal Amount		$ 25,000
Due Date		Dec. 31, 2021
Interest rate		5%
Note Payable	60,000
Consultant [Member]
Other General and Administrative Expense	$ 26,389	$ 111,100
David Tobias, Director
Debt Instrument, Interest Rate, Stated Percentage	5%
Repayments of notes payable	$ 11,340
Principal Amount		$ 42,160
Advances to related party	55,666
Due Date		Dec. 31, 2021
Interest rate		5%
Note Payable	$ 44,040
Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage	5%
Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage	8%

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock Issued During Period, Shares, Purchase of Assets	8,238,769	8,238,769
Recognized unrealized gains (losses) on investment	$ 13,182	$ 134,235
Share price		$ 0.20
Fair value of investment	66,000	$ 82,000
Unrealized gain on investment	(171,318)	542,442
C B D G [Member]
Fair value of investment	367,500	183,000
Proceeds from sales of equity		$ 600,000
Percentage of voting share held by director		15%
Unrealized gain on investment	184,500	$ (417,000)
C B D G [Member] | Preferred Stock One [Member]
Stock Issued During Period, Shares, Purchase of Assets		1,500,000
C B D G [Member] | Common Stock One [Member]
Stock Issued During Period, Shares, Purchase of Assets		1,500,000
R E F G [Member]
Fair value of investment	$ 12,358	$ 25,540

Convertible Note Payable (Detai

Convertible Note Payable (Details Narrative) - USD ($)		1 Months Ended
	Nov. 07, 2022	Aug. 25, 2022	Dec. 31, 2022
Accrued interest payable and interest expense			$ 4,546
Diagonal Lending, LLC [Member]
Principal Amount	$ 64,250	$ 104,250
Interest rate	10%	10%
Principal balance outstanding lowest trading price, percentage	65%	65%

Stockholders Equity (Details)

Stockholders Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock issued for services, value	$ 384,568	$ 1,509,207
Shares issued in consideration of notes and accrued interest - related parties, value	1,417,851
Aggregate totals, value	$ 1,802,415	1,494,207
Issuance for cash, value		5,000
Shares cancelled, value		$ (20,000)
Common Stocks [Member]
Preferred stock converted to common		622,645
Issuance for cash, share		10,466
Shares cancelled, share		(55,556)
Aggregate totals, shares	14,819,498	3,293,687
Conversion of preferred to common (1:1), shares	947,764
Conversion of preferred to common (19:1), shares	5,476,237
Preferred Stocks [Member]
Preferred stock converted to common		(622,645)
Aggregate totals, shares	(777,654)	(312,474)
Conversion of preferred to common (19:1), shares	(288,223)
Cathy Carroll, Director
Stock issued for services, value		$ 112,500
Cathy Carroll, Director | Common Stock [Member]
Stock issued for services, share		203,027
David Tobias, Officer, Director
Stock issued for services, value	$ 100,000	$ 150,000
David Tobias, Officer, Director | Preferred Stock [Member]
Stock issued for services, share	458,333	310,171
Brad Herr, Officer, Director
Stock issued for services, value	$ 100,168	$ 250,000
Brad Herr, Officer, Director | Common Stock [Member]
Stock issued for services, share	458,333	516,949
Robert Tankson, Director
Stock issued for services, value	$ 6,250	$ 29,961
Robert Tankson, Director | Common Stock [Member]
Stock issued for services, share	28,646	61,236
Trevor Reed, Director
Stock issued for services, value	$ 6,250	$ 25,000
Trevor Reed, Director | Common Stock [Member]
Stock issued for services, share	28,646	51,696
Total Related Party Issuances
Stock issued for services, value	$ 212,668	$ 567,461
Total Related Party Issuances | Preferred Stock [Member]
Stock issued for services, share	458,333	310,171
Total Related Party Issuances | Common Stock [Member]
Stock issued for services, share	515,625	832,908
Non-Related Party Issuances
Stock issued for services, value	$ 171,896	$ 941,746
Non-Related Party Issuances | Common Stock [Member]
Stock issued for services, share	790,617	1,883,224
Total shares for services [Member]
Stock issued for services, value	$ 384,564	$ 1,509,207
Total shares for services [Member] | Preferred Stock [Member]
Stock issued for services, share	458,333	310,171
Conversion of preferred to common (1:1), shares	(947,764)
Total shares for services [Member] | Common Stock [Member]
Stock issued for services, share	1,306,242	2,716,132
Shares issued in consideration of notes and accrued interest - related parties, shares	7,089,255

Stockholders Equity (Details Na

Stockholders Equity (Details Narrative) - USD ($)	1 Months Ended			12 Months Ended
	Jan. 27, 2021	Sep. 25, 2020	Jul. 28, 2017	Dec. 31, 2022	Dec. 31, 2021
Conversion of stock, shares issued				947,764	622,645
Common Stock, Shares Authorized				495,000,000	495,000,000
Conversion of stock, shares converted				288,223
Deemed dividend				$ 25,940
Stock payable, value				$ 212,500
Additional common shares owed to various non-related vendors, Shares				2,393,873
Additional common shares owed to various non-related vendors, Amount				$ 205,656
Preferred Stock [Member]
Stock payable				1,306,302
Common Stock [Member]
Stock payable				1,469,590
Two Preferred Shareholders [Member]
Conversion of stock, shares issued				5,476,237
Warrants
Warrants expired				125,000
Outstanding warrants				50,000	175,000
Exercise price				$ 2
2017 Stock Plan
Common Stock issued to compensate employees and consultants			3,000,000
2020 Stock Plan
Common Stock issued to compensate employees and consultants	2,000,000	1,000,000
Shares available for future issuance					1,000,000
Increased number of shares available for future issuance					2,000,000
2021 Stock Plan
Shares available for future issuance				44,425

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Commitments and contingencies (Notes 6 and 8)
From January 1, 2023 to December 31, 2023	$ 31,080
From January 1, 2024 to April 30, 2024	10,360
Subtotal	41,440
Less imputed interest	2,472
Net lease liability	38,968
Current Portion	(28,736)	$ 0
Long-term portion	$ 10,232

Commitments and Contingencies_3

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Recognition of operating lease liability and right of use asset	$ 56,595
Discount rate	10%
Prestocorp [Member] | New York office Facilities
Description of lease	two-year term at $2,590 per month expiring in April 2024
Rent expense	$ 40,720	$ 36,922

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carryforwards	$ 3,981,000	$ 3,700,000
Goodwill and intangibles	1,036,000	1,034,000
Investments	66,000	82,000
Other	(3,000)	45,000
Total deferred tax assets	5,080,000	4,861,000
Valuation allowance	(5,080,000)	(4,861,000)
Net deferred tax asset	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Provision (benefit) computed using the statutory rate	$ (247,000)	$ (562,000)
Permanent differences	10,000	48,000
Change in estimate	18,000	(4,000)
Change in valuation allowance	219,000	518,000
Total income tax provision (benefit)	$ 0	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Operating loss carry forwards		$ 10,000,000
Federal and state Operating loss carry forwards		$ 19,000,000
Federal and state Operating loss carry forwards expiartion date	between 2023 through 2040
Utilization of Remaining balance of Taxable income, Description	The remaining balance of $9,000,000 will never expire but utilization is limited to 80% of taxable income in any future year

Subsequent Event (Details Narra

Subsequent Event (Details Narrative) - Subsequent Event [Member] - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 22, 2023
Restricted common stock, shares issued		$ 2,450,000
Fair value of bonus shares awarded	$ 88,200