Cannabis Sativa (CBDS) 10-Q19 Nov 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2014	Nov. 14, 2014
Document and Entity Information:	'	'
Entity Registrant Name	'Cannabis Sativa, Inc.	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001360442	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	15,014,738
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Entity Incorporation, Date of Incorporation	5-Nov-04	'
Entity Information, Date to Change Former Legal or Registered Name	18-Nov-13	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets	'	'
Cash and cash equivalents	$40,885	$14,863
Inventory	20,086	3,969
Prepaids	'	1,784
Total Current Assets	60,971	20,616
Property and equipment, net	7,204	2,033
Goodwill	13,070,346	'
Intangibles, net	3,038,038	3,782
Available-for-sale securities	14,302	'
Deposits	1,031	881
Total Assets	16,191,892	27,312
Current Liabilities	'	'
Dividends payable	27,365	'
Accounts payable and accrued expenses	59,124	5,245
Derivative liability	'	32,309,105
Due to related parties	1,410,482	196,279
Accrued interest	5,667	4,319
Total Current Liabilities	1,502,638	32,514,948
Related party convertible notes payable, net of discount	'	14,727
Convertible notes payable, net of discount	'	2,162
Due to related parties	2,000,000	'
Total Liabilities	3,502,638	32,531,837
Stockholders' Equity (Deficit)	'	'
Preferred stock, $.001 par value, 5,000,000 shares authorized, none issued or outstanding at September 30, 2014 and December 31, 2013, respectively	'	'
Common stock, $.001 par value, 45,000,000 shares authorized, 15,014,738 and 7,825,000 issued and outstanding at September 30, 2014 and December 31, 2013, respectively	15,015	7,825
Accumulated comprehensive income	14,302	'
Non-controlling interest	894	'
Additional paid-in capital	45,598,671	33,022
Retained deficit	-32,939,628	-32,545,372
Total Stockholders' Equity (Deficit)	12,689,254	-32,504,525
Total Liabilities and Stockholders' Equity	$16,191,892	$27,312

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position	'	'
Common Stock, par or stated value	$0.00	$0.00
Common Stock, shares authorized	45,000,000	45,000,000
Common Stock, shares issued	15,014,738	7,825,000
Common Stock, shares outstanding	15,014,738	7,825,000
Preferred Stock, par or stated value	$0.00	$0.00
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	'	'
Preferred Stock, shares outstanding	'	'

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2014
Income Statement	'	'	'	'
Revenues	$1,114	$109	$109	$2,786
Cost of goods sold	387	'	'	2,018
Gross profit	727	109	109	768
General and administrative expenses	171,132	88,349	123,671	336,293
Loss from operations	-170,405	-88,240	-123,562	-335,525
Interest (expense)	-5,635	-1,600	-1,600	-18,731
Realized (loss) on available-for-sale securities	-40,000	'	'	-40,000
Loss from continued operations	-216,040	-89,840	-125,162	-394,256
Loss from discontinued operations	'	-26,280	-26,280	'
Loss before income taxes	-216,040	-116,120	-151,442	-394,256
Income taxes	'	'	'	'
Net loss	($216,040)	($116,120)	($151,442)	($394,256)
Loss per common share from continued operations	'	'	'	'
Basic and diluted	($0.01)	($0.01)	'	($0.03)
Loss per common share from discontinued operations	'	'	'	'
Basic and diluted	'	$0	'	'
Net loss per common share	'	'	'	'
Basic and diluted	($0.01)	($0.01)	'	($0.03)
Weighted average common shares; basic and diluted	15,014,738	7,825,000	'	11,700,568

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	6 Months Ended	9 Months Ended
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	Sep. 30, 2013	Sep. 30, 2014
Cash flows from operating activities:	'	'
Net loss	($151,442)	($394,256)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'
Depreciation and amortization	1,195	40,457
Contributed capital	9,300	38,549
Amortization of note discount	'	5,559
Realized loss on available-for-sale securities	'	40,000
Changes in assets and liabilities:	'	'
Employee advance	-75	'
Intercompany receivable	'	-5,315
Inventory	-2,295	-16,117
Prepaids	-1,388	1,784
Deposits	-881	-150
Accounts payable and accrued expenses	54,212	53,878
Accrued interest	1,599	1,348
Amortization of rent forgiveness	-260	'
Net cash used by operating activities	-90,035	-234,263
Cash flows from investing activities:	'	'
Purchase of fixed assets and intangibles	-3,404	-21,625
Sale of fixed assets	965	'
Proceeds from sale of available for sale securities	'	100,000
Cash acquired in merger	7,322	27,707
Net cash provided by investing activities	4,883	106,082
Cash flows from financing activities:	'	'
Proceeds from related parties	150,877	223,296
Payments to related parties	'	-69,093
Net cash provided by financing activities	150,877	154,203
Net increase in cash	65,725	26,022
Cash at beginning of period	'	14,863
Cash at end of period	65,725	40,885
Non-cash investing and financing activities:	'	'
Conversion of debt to equity	'	78,112
Acquisition of assets in merger	'	$3,198,258

1_Summary_of_Significant_Accou

1. Summary of Significant Accounting Policies and Use of Estimates	9 Months Ended
	Sep. 30, 2014
Notes	'
1. Summary of Significant Accounting Policies and Use of Estimates:	'
	1. Summary of Significant Accounting Policies and Use of Estimates:

	Presentation of Interim Information:

	The condensed consolidated financial statements included herein have been prepared by Cannabis Sativa, Inc., formerly named Ultra Sun Corp. (“we”, “us”, “our” or “Company”), without audit, pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) and should be read in conjunction with the current reports on Form 8-K filed with the SEC July 18, 2013, August 13, 2013 and July 7, 2014. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, as permitted by the SEC, although we believe the disclosures, which are made, are adequate to make the information presented not misleading. Further, the condensed financial statements reflect, in the opinion of management, all normal recurring adjustments necessary to present fairly our financial position at September 30, 2014, and the results of our operations and cash flows for the periods presented.

	Interim results are subject to significant seasonal variations and the results of operations for the period ended September 30, 2014 are not necessarily indicative of the results to be expected for the full year.

	Nature of Corporation:

	The Company was incorporated under the laws of the State of Nevada on November 5, 2004 under the name Ultra Sun Corp. The Company’s previous operations were in operating a tanning salon business. The Company sold its tanning salon business on September 30, 2013 and plans to conduct all business through its subsidiaries Wild Earth Naturals Inc. (“Wild Earth”) and Kush (“Kush”). On November 13, 2013, the Company filed a Certificate of Amendment to its Articles of Incorporation to change its name to “Cannabis Sativa, Inc.,” effective November 18, 2013.

	Wild Earth was incorporated under the laws of the State of Nevada on April 9, 2013 for the purpose of operating an herbal products’ business.

	Kush was incorporated under the laws of the State of Nevada on January 24, 2013 for the purpose of researching, developing and licensing specialized natural cannabis products, including cannabis formulas, edibles, topicals, strains, recipes and delivery systems.

	On July 12, 2013, the Company, Ultra Merger Corp., a Nevada corporation (“Merger Corp.”) and Wild Earth entered into an Agreement and Plan of Reorganization dated as of July 12, 2013 (the “ Reorganization Agreement”) pursuant to which the Company formed Merger Corp. as a new, wholly-owned subsidiary of the Company, Merger Corp. was merged into Wild Earth with Wild Earth continuing as the surviving corporation, and the Company issued 6,500,000 shares of its restricted common stock to the stockholders of Wild Earth in exchange for all the issued and outstanding shares of Wild Earth capital stock (the “Reorganization”). As a result of the Reorganization, Wild Earth became a wholly owned subsidiary of the Company and the Company had a total of 7,825,000 shares of common stock outstanding of which 6,500,000 or 83.1% were issued to the Wild Earth stockholders. The Reorganization resulted in a change in control of the Company.

	The transaction has been treated as a recapitalization of the Company and its subsidiaries, with the Company (the legal acquirer of Wild Earth and its subsidiaries) considered the accounting acquiree, and Wild Earth, whose management took control of the Company (the legal acquiree of the Company) considered the accounting acquirer. The Company did not recognize goodwill or any intangible assets in connection with the transaction. All costs related to the transaction are being charged to operations as incurred. The 6,500,000 shares of common stock issued in conjunction with the Reorganization have been presented as outstanding for all periods. The historical consolidated financial statements include the operations of the accounting acquirer for all periods presented.

	On June 30, 2014, the Company, CBDS Merger Corp., a Nevada corporation (“Merger Corp.”), and KUSH, a Nevada corporation (“Kush”) entered into an Agreement and Plan of Reorganization dated as of June 30, 2014 (the “ Reorganization Agreement”) pursuant to which the Company formed Merger Corp. as a new, wholly-owned subsidiary of the Registrant, Merger Corp. was merged into Kush with Kush continuing as the surviving corporation, and the Company issued 3,300,667 shares of its restricted common stock to the stockholders of Kush in exchange for all the issued and outstanding shares of Kush capital stock (the “Reorganization”). As a result of the Reorganization, Kush became a wholly owned subsidiary of the Company and the Company had a total of 15,014,738 shares of common stock outstanding, of which 3,300,667 or approximately 22.0% were issued to the Kush stockholders.

	Pursuant to the terms of the Reorganization Agreement with Kush, at the closing of the Reorganization, the size of the Company’s board of directors was increased from three to five and Steven Kubby and Gary Johnson, directors of Kush, were appointed as directors. In addition, Steven Kubby was appointed as the Chairman of the Board, David Tobias resigned from his positions as President, CEO and Secretary of the Company and Gary Johnson was appointed as the President, CEO and Secretary, to fill the vacancies created by Mr. Tobias’ resignation. Mr. Tobias continued to serve as a director of the Company and as President and Secretary of Wild Earth Naturals, Inc.

	On September 29, 2014, the board of directors of the Company accepted the resignation of Barry Tobias from his position as a director of the Company. Also on September 29, 2014, the Company increased the size of the board of directors from five to seven and appointed Stephen Downing, Senator Mike Gravel and Judge James Gary as directors to fill the vacancies created by the resignation of Mr. Tobias and the increase in the size of the board.

	The following unaudited proforma condensed combined statement of operations reflects the results of operations of CANNABIS SATIVA (formerly Ultra Sun Corp.) for the nine months ended September 30, 2014, the results of operations for WILD EARTH NATURALS for the nine months ended September 30, 2014, and the results of operations for KUSH for the nine months ended September 30, 2014 as if the Companies had been consolidated effective January 1, 2014.



		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma

	Revenue	-	$2,786	-	2,786

	Cost of revenue	-	2,018	-	2,018

	Gross profit	-	768	-	768

	General and administrative expense	5,699	262,964	278,374	547,037

	Other expense
	Realized loss on available-for-sale securities	-	-	377,440	377,440
	Interest expense	6,908	11,823	-	18,731

	Loss from continued operations	-12,607	-274,019	-655,814	-942,440

	Net loss	($12,607)	($274,019)	($655,814)	($942,440)

	The following unaudited proforma condensed combined statement of operations reflects the results of operations of CANNABIS SATIVA (formerly Ultra Sun Corp.) for the nine months ended September 30, 2013, the results of operations for WILD EARTH NATURALS for the period from the date of inception (April 9, 2013) through September 30, 2013, and the results of operations for KUSH for the period from the date of inception (January 24, 2013) through September 30, 2013 as if the Companies had been consolidated effective January 1, 2014.


		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma

	Revenue	-	$109	-	$109

	Cost of revenue	-	-	-	-

	Gross profit	-	109	-	109

	General and administrative expense	-	123,671	2,229	125,900

	Other expense
	Interest expense	1,599	-	-	1,599

Loss from continued operations	-1,599	-123,562	-2,229	-127,390
Loss from discontinued operations	-34,044

Net loss	($35,643)	($123,562)	($2,229)	($127,390)

Use of Estimates:

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.


Principles of Consolidation

The financial statements include the accounts of Cannabis Sativa Inc. and its subsidiaries. Intercompany transactions and balances have been eliminated. Equity investments through which we exercise significant influence over but do not control the investee and are not the primary beneficiary of the investee’s activities are accounted for using the equity method where applicable. Investments through which we are not able to exercise significant influence over the investee and which do not have readily determinable fair values are accounted for under the cost method where applicable.


Accounts Receivable

We estimate credit loss reserves for accounts receivable on an individual receivable basis. A specific impairment allowance reserve is established based on expected future cash flows and the financial condition of the debtor. We charge off customer balances in part or in full when it is more likely than not that we will not collect that amount of the balance due. We consider any balance unpaid after the contract payment period to be past due. As of September 30, 2014 the Company has not recorded an allowance for doubtful accounts as it fully expects to receive payment.


Inventory:

The Company calculates inventory using the average cost method to value inventory. Inventory cost includes those costs directly attributable to the product before sale.


Fair Value of Financial Instruments:

The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The carrying amounts of accounts receivable, inventory, accounts payable, accrued liabilities, and notes payable approximate fair value given their short term nature or effective interest rates.

Cash and Cash Equivalents:

For financial accounting purposes, cash and cash equivalents are considered to be all highly liquid investments purchased with an initial maturity of three (3) months or less.

Intangible Assets:

The intangible assets are comprised of patent and trademarks, intellectual property rights, goodwill and the Company’s “CBDS.com” website domain. The intangible assets are being amortized using the straight-line method over its economic life.


Earnings per Share:

Basic earnings per share is computed by dividing income 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 an entity. As of September 30, 2014, the Company has no outstanding potentially dilutive securities.

Revenue Recognition:

The Company recognizes revenue from product sales at the time the purchase is made.

Income Taxes:

The Company estimates the annual tax rate based on projected taxable income for the full year and records a quarterly income tax provision in accordance with the anticipated annual rate. As the year progresses, we refine the estimates of the year’s taxable income as new information becomes available, including year-to-date financial results. This continual estimation process can result in a change to the expected effective tax rate for the year. When this occurs, the Company adjusts the income tax provision during the quarter in which the change in estimate occurs so that the year-to-date provision reflects the expected annual tax rate. Significant judgment may be required in determining the Company’s effective tax rate and in evaluating our tax positions.

The effective income tax rate of 0% for the periods ended September 30, 2014 differed from the statutory rate, due primarily to net operating losses incurred by the Company in the respective periods. For the Nine months ended September 30, 2014 a tax benefit of approximately $134,000 would have been generated. However, all benefits have been fully offset through an allowance account due to the uncertainty of the utilization of the net operating losses. As of September 30, 2014 the Company had net operating losses of approximately $336,000 resulting in a deferred tax asset of approximately $111,000.

The Company has established a valuation allowance in the full amount of the deferred tax asset due to the uncertainty of the utilization of operating losses in future periods.


Pending Accounting Pronouncements:

There have been no recent accounting pronouncements issued which are expected to have a material effect on the Company’s financial statements.

2_Eden_Holdings_LLC

2. Eden Holdings LLC	9 Months Ended
2. Eden Holdings LLC	Sep. 30, 2014
Notes	'
2. Eden Holdings LLC	'
	2. Eden Holdings LLC

	During the quarter ended September 30, 2014, the Company created Eden Holdings LLC. The purpose of the entity is to hold the intellectual property of Cannabis Sativa, Inc. As of September 30, 2014 there has been no activity in the LLC.

3_Goodwill

3. Goodwill	9 Months Ended
3. Goodwill	Sep. 30, 2014
Notes	'
3. Goodwill	'
	3. Goodwill

	As of June 30, 2014, the Company recorded $13,070,346 in goodwill as a result of the acquisition of Kush. The balance represents the excess of the fair value of stock issued in the acquisition over the book value of the assets acquired. The Company will evaluate the carrying amount of the Goodwill on an annual basis.

4_Intangibles_Net

4. Intangibles, Net	9 Months Ended
	Sep. 30, 2014
Notes	'
4. Intangibles, Net	'
	4. Intangibles, net

	As of September 30, 2014 and December 31, 2013, the Company had net intangible assets of $3,038,038 and $3,782, respectively. As of September 30, 2014 and December 31, 2013 intangible assets were comprised of the following:


		September 30,	December 31,
		2014	2013
	CBDS.com website (Cannabis Sativa)	$14,000	-
	Patents and Trademarks (Wild Earth)	4,940	3,790
	Patents and Trademarks (Kush)	10,136	-
	Intellectual Property Rights (Kush)	3,060,000	-
	Less: Accumulated Amortization	-51,038	-8

		$3,038,038	$3,782

	Kush, a wholly-owned subsidiary of the Company, owns an approximately 90% membership interest in KPAL, LLC, a Texas limited liability company. KPAL, LLC's only assets are the ongoing capitalized costs associated with three patent applications filed with the U.S. Patent and Trademark Office in March and April 2010 with regard to the CTA strain, its use in a lozenge and as a treatment for hypertension. To date, none of the applications has been granted and no patents have issued. Kush is continuing to pursue such applications; however, no assurances can be given that any of the patent applications will result in the issuance of a patent to Kush. These costs have been capitalized and are included in Intangibles, net at September 30, 2014.

5_Availableforsale_Securities

5. Available-for-sale Securities	9 Months Ended
	Sep. 30, 2014
Notes	'
5. Available-for-sale Securities	'
	5. Available-for-Sale Securities

	On January 10, 2014 the Company received 10,835 shares of BioAdaptives, Inc. as a result of Kush’s holdings in Hemp, Inc. The shares were received when Hemp, Inc. completed a spin-off of BioAdaptives, Inc. Each 923 shares of Hemp, Inc. received 1 share of BioAdaptives, Inc. At the time of the spin-off, Kush, Inc. was the owner of 10,000,000 shares of Hemp, Inc. common stock. This resulted in Kush receiving 10,835 shares of BioAdaptives, Inc. At September 30, 2014, the market price of BioAdaptive, Inc. was $1.32 per share resulting in a value of $14,302.

	On July 27, 2014, the Company sold all holdings in Hemp, Inc. for proceeds of $100,000. The Company realized a loss of $40,000 on the sale of its holdings in Hemp, Inc. This realized loss is included in the Company’s statement of operations.

	Available-for-sale securities are an investment in a marketable trading security. As such it will be adjusted to fair market value at each reporting date. The unrealized price variation will be reflected on our statement of comprehensive income (loss) as well as in our equity section of our balance sheet as an accumulated comprehensive loss.

	The following is a summary of available-for-sale securities at September 30, 2014:

		Amortized Cost	Gross Unrealized Gains	Gross Unrealized Losses	Fair Value (Net Carrying Amount)	Accumulated Other Comprehensive Income

	Equity Securities	-	$14,302	-	$14,302	$14,302

	Total Available-for-Sale Securities	-	$14,302	-	$14,302	$14,302

6_Convertible_Notes_Payable_Re

6. Convertible Notes Payable - Related Party and Non-related Party	9 Months Ended
	Sep. 30, 2014
Notes	'
6. Convertible Notes Payable - Related Party and Non-related Party	'
	6. Convertible Notes Payable – Related Party and Non-Related Party

	In connection with the Wild Earth Reorganization as noted above, the Company amended and consolidated its outstanding promissory notes having an outstanding balance of principal and accrued interest in the amount of $78,112 as of April 22, 2013. The Company issued new convertible promissory notes to the holders in exchange for their old notes which included the accrued and unpaid interest on the old notes through April 22, 2013 in the principal balance of the new notes. In addition, the notes were amended to extend the maturity date from December 31, 2013 to May 31, 2016, provide that the principal (but not the interest) of the new notes is convertible into shares of the Company’s common stock at the rate 4.25% of the then issued and outstanding shares of the Company’s common stock for each $10,000 in principal converted, provide that the notes may not be prepaid, and make other changes as set forth in the new notes. No payments were made by the Company or the note holders in connection with the amendment and consolidation of the old notes. In connection with the Wild Earth Reorganization, the note holders of the Company sold convertible promissory notes having an aggregate principal balance of $68,112 as of April 22, 2013 to certain stockholders of Wild Earth in private transactions.

	At April 22, 2013 the principal balance was convertible into 658,533 shares of the Company’s common stock. This conversion feature resulted in a beneficial conversion value of $475,055 and a corresponding note discount in the full value of the principal amounts of the notes. The note discount is being amortized over the remaining life of the notes. Amortization of the note discount for the nine months ended September 30, 2014 totaled $5,559 and is included in interest expense for the period presented.

	During the quarter ended March 31, 2014, the holders of these convertible notes converted the entire outstanding principal balance of $78,112 into 3,889,071 shares of the Company’s common stock. The conversion resulted in the extinguishment of the Company’s $32,309,105 derivative liability outstanding at December 31, 2013 and the remaining unamortized note discount of $55,664.

	As of September 30, 2014 accrued interest on the convertible notes totaled $5,667 and remains unpaid.

7_Due_To_Related_Parties

7. Due To Related Parties	9 Months Ended
	Sep. 30, 2014
Notes	'
7. Due To Related Parties	'
	7. Due to Related Parties

	During the nine months ended September 30, 2014 the Company received additional short-term advances from related parties and officers of the Company to cover operating expenses. As of September 30, 2014, net advances to the Company were $419,575. These advances are non-interest bearing in nature. The Company has imputed interest on these sums at the rate of 5% per annum and has recorded interest expense related to these balances in the amount of $38,549. Because the related parties do not expect the imputed interest to be repaid, the interest has been recorded as a contribution of capital at September 30, 2014.

	Kush, a wholly-owned subsidiary of the Company, is a party to three individual license agreements with Steve Kubby. Pursuant to the license agreements Kush owed a total of $3,060,000 in license fees to Mr. Kubby at various dates. As of September 30, 2014, the Company has paid a total of $69,093 of the total amount. As of September 30, 2014, the remaining amount due Mr. Kubby under the license agreements is $2,990,907. The table below represents the future payment schedule due Mr. Kubby related to license agreements:

	Payment Date:	Amount Due:
	31-Jul-15	990,907
	31-Dec-15	1,000,000
	30-Jun-16	1,000,000
		2,990,907
	Less: Current Portion	-1,000,000

	Long-term portion	$1,990,907
	Under the terms of the agreements, in the event any such payment is not made in full when due, and if the stock of Licensee or its parent is publicly traded in the over-the-counter market or on a national exchange, Licensee may pay or the Licensor may elect to be paid the unpaid payment amount in the form of unregistered shares of such publicly traded stock of Licensee or its parent, which shares shall be valued at a 35% discount to the average closing price for such stock in the over-the-counter market or on a national exchange during the 30 trading days preceding the issuance of such shares.

8_Fair_Value_Measurements

8. Fair Value Measurements	9 Months Ended
8. Fair Value Measurements	Sep. 30, 2014
Notes	'
8. Fair Value Measurements	'
	8. Fair Value Measurements

	We adopted ASC Topic 820 for financial instruments measured at fair value on a recurring basis. ASC Topic 820 defines fair value, establishes a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements.

	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include:

		·	Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;
		·	Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and
		·	Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

	The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The carrying amounts of accounts receivable, inventory, notes payable, accounts payable, accrued liabilities approximate fair value given their short term nature or effective interest rates. We measure certain financial instruments at fair value on a recurring basis. As of September 30, 2014, assets and liabilities measured at fair value on a recurring basis were as follows:
		Total	Level 1	Level 2	Level 3
	Assets:
	Available-for-sale securities	$14,302	$14,302	-	-
	Total assets measured at fair value	$14,302	$14,302	-	-

	Liabilities:	-	-	-	-
	Total liabilities measured at fair value	-	-	-	-

9_Going_Concern_Considerations

9. Going Concern Considerations	9 Months Ended
9. Going Concern Considerations	Sep. 30, 2014
Notes	'
9. Going Concern Considerations	'
	9. Going Concern Considerations

	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company has incurred net losses since inception. As reported in the financial statements, the Company has an accumulated deficit of $32,939,628. At September 30, 2014, the Company had total current assets of $60,971 and total current liabilities totaling $1,502,638, and a working capital deficit of $1,441,667, however, the majority of the assets of the Company are in the form of intangible assets. All of these factors raise 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 its ability to raise adequate capital to fund operating losses until it is able to engage in profitable business operations. To the extent financing is not available, the Company may not be able to, or may be delayed in, developing its services and meeting its obligations. The Company will continue to evaluate its projected expenditures relative to its available cash and to evaluate additional means of financing in order to satisfy its working capital and other cash requirements. The accompanying financial statements do not reflect any adjustments that might result from the outcome of these uncertainties.

10_Subsequent_Events

10. Subsequent Events	9 Months Ended
10. Subsequent Events	Sep. 30, 2014
Notes	'
10. Subsequent Events	'
	10. Subsequent Events

	The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued, and determined that other than listed below, there are no additional events that require disclosure.

	On October 3, 2014, the Company received $50,000 in non-interest bearing debt from an unrelated third party. On October 30, 2014, the Company and lender agreed to convert the $50,000 outstanding principal into 5,556 shares of the Company’s common stock. The debt conversion price was calculated at $9.00/share based on the closing price of the Company’s common stock on October 29, 2014.

	On October 30, 2014, the Company and a related party entered into an agreement to convert $122,500 of non-interest bearing related party advances into 13,611 shares of the Company’s common stock. The debt conversion price was calculated at $9.00/share based on the closing price of the Company’s common stock on October 29, 2014.

	On October 10, 2014, Kush (the “Licensor”), a wholly-owned subsidiary of Cannabis Sativa, Inc. entered into a License Agreement with Green Chief LLC, dba Baked Botanicals, a Washington limited liability company (“BB”), dated effective as of October 9, 2014. The License Agreement generally provides for the grant by the Licensor to BB of a non-exclusive license, with no right to sublicense others, to make, have made, use, sell and lease the Licensor’s proprietary recipe and process/method to maximize the cannabinoid concentrations derived from certain cannabis strains to make a marijuana edible or marijuana lozenge solely in the State of Washington and under and in compliance with the laws of the State of Washington. The License Agreement provides for the payment by BB to the Licensor of a royalty in the amount of $1.00 for each unit of product sold under or utilizing the licensed intellectual property. The license agreement contains additional provisions with regard to reports, books and records, marking, diligence, termination, rights litigation, notices and miscellaneous matters.

	On October 10, 2014, the Licensor also entered into a Trademark License Agreement with BB dated effective as of October 9, 2014. The Trademark License Agreement generally provides for the grant by the Licensor of the non-exclusive, non-transferable, revocable right to use certain trademarks and logos of the Licensor (the “Trademarks”), and the goodwill appertaining thereto, in connection with the manufacture, marketing and/or sale of BB’s products, including products manufactured, marketed and /or sold under license from the Licensor or others. The Trademark License Agreement provides for the payment by BB to the Licensor of a royalty in an amount equal to $1.00 for each unit of product sold under or utilizing the licensed trademarks and logos. The Trademark License Agreement contains provisions requiring BB to strictly abide by any trademarks use policy established by the Licensor and requiring that the nature and quality of all services rendered by BB in connection with the Trademarks, all goods sold by BB under the Trademarks, and all related advertising, promotional and other related uses of the Trademarks by BB shall conform to standards approved in advance of sale or distribution in writing by, and/or established in writing, by the Licensor, and shall be under the control of the Licensor. The Trademark License Agreement contains additional provisions with regard to term and termination, disclaimer of warranties, limitation of liability, quality control, insurance, and miscellaneous matters.

1_Summary_of_Significant_Accou1

1. Summary of Significant Accounting Policies and Use of Estimates (Policies)	9 Months Ended
	Sep. 30, 2014
Policies	'
Presentation of Interim Information:	'
	Presentation of Interim Information:

	The condensed consolidated financial statements included herein have been prepared by Cannabis Sativa, Inc., formerly named Ultra Sun Corp. (“we”, “us”, “our” or “Company”), without audit, pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) and should be read in conjunction with the current reports on Form 8-K filed with the SEC July 18, 2013, August 13, 2013 and July 7, 2014. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, as permitted by the SEC, although we believe the disclosures, which are made, are adequate to make the information presented not misleading. Further, the condensed financial statements reflect, in the opinion of management, all normal recurring adjustments necessary to present fairly our financial position at September 30, 2014, and the results of our operations and cash flows for the periods presented.

	Interim results are subject to significant seasonal variations and the results of operations for the period ended September 30, 2014 are not necessarily indicative of the results to be expected for the full year.
Nature of Corporation:	'
	Nature of Corporation:

	The Company was incorporated under the laws of the State of Nevada on November 5, 2004 under the name Ultra Sun Corp. The Company’s previous operations were in operating a tanning salon business. The Company sold its tanning salon business on September 30, 2013 and plans to conduct all business through its subsidiaries Wild Earth Naturals Inc. (“Wild Earth”) and Kush (“Kush”). On November 13, 2013, the Company filed a Certificate of Amendment to its Articles of Incorporation to change its name to “Cannabis Sativa, Inc.,” effective November 18, 2013.

	Wild Earth was incorporated under the laws of the State of Nevada on April 9, 2013 for the purpose of operating an herbal products’ business.

	Kush was incorporated under the laws of the State of Nevada on January 24, 2013 for the purpose of researching, developing and licensing specialized natural cannabis products, including cannabis formulas, edibles, topicals, strains, recipes and delivery systems.

	On July 12, 2013, the Company, Ultra Merger Corp., a Nevada corporation (“Merger Corp.”) and Wild Earth entered into an Agreement and Plan of Reorganization dated as of July 12, 2013 (the “ Reorganization Agreement”) pursuant to which the Company formed Merger Corp. as a new, wholly-owned subsidiary of the Company, Merger Corp. was merged into Wild Earth with Wild Earth continuing as the surviving corporation, and the Company issued 6,500,000 shares of its restricted common stock to the stockholders of Wild Earth in exchange for all the issued and outstanding shares of Wild Earth capital stock (the “Reorganization”). As a result of the Reorganization, Wild Earth became a wholly owned subsidiary of the Company and the Company had a total of 7,825,000 shares of common stock outstanding of which 6,500,000 or 83.1% were issued to the Wild Earth stockholders. The Reorganization resulted in a change in control of the Company.

	The transaction has been treated as a recapitalization of the Company and its subsidiaries, with the Company (the legal acquirer of Wild Earth and its subsidiaries) considered the accounting acquiree, and Wild Earth, whose management took control of the Company (the legal acquiree of the Company) considered the accounting acquirer. The Company did not recognize goodwill or any intangible assets in connection with the transaction. All costs related to the transaction are being charged to operations as incurred. The 6,500,000 shares of common stock issued in conjunction with the Reorganization have been presented as outstanding for all periods. The historical consolidated financial statements include the operations of the accounting acquirer for all periods presented.

	On June 30, 2014, the Company, CBDS Merger Corp., a Nevada corporation (“Merger Corp.”), and KUSH, a Nevada corporation (“Kush”) entered into an Agreement and Plan of Reorganization dated as of June 30, 2014 (the “ Reorganization Agreement”) pursuant to which the Company formed Merger Corp. as a new, wholly-owned subsidiary of the Registrant, Merger Corp. was merged into Kush with Kush continuing as the surviving corporation, and the Company issued 3,300,667 shares of its restricted common stock to the stockholders of Kush in exchange for all the issued and outstanding shares of Kush capital stock (the “Reorganization”). As a result of the Reorganization, Kush became a wholly owned subsidiary of the Company and the Company had a total of 15,014,738 shares of common stock outstanding, of which 3,300,667 or approximately 22.0% were issued to the Kush stockholders.

	Pursuant to the terms of the Reorganization Agreement with Kush, at the closing of the Reorganization, the size of the Company’s board of directors was increased from three to five and Steven Kubby and Gary Johnson, directors of Kush, were appointed as directors. In addition, Steven Kubby was appointed as the Chairman of the Board, David Tobias resigned from his positions as President, CEO and Secretary of the Company and Gary Johnson was appointed as the President, CEO and Secretary, to fill the vacancies created by Mr. Tobias’ resignation. Mr. Tobias continued to serve as a director of the Company and as President and Secretary of Wild Earth Naturals, Inc.

	On September 29, 2014, the board of directors of the Company accepted the resignation of Barry Tobias from his position as a director of the Company. Also on September 29, 2014, the Company increased the size of the board of directors from five to seven and appointed Stephen Downing, Senator Mike Gravel and Judge James Gary as directors to fill the vacancies created by the resignation of Mr. Tobias and the increase in the size of the board.

	The following unaudited proforma condensed combined statement of operations reflects the results of operations of CANNABIS SATIVA (formerly Ultra Sun Corp.) for the nine months ended September 30, 2014, the results of operations for WILD EARTH NATURALS for the nine months ended September 30, 2014, and the results of operations for KUSH for the nine months ended September 30, 2014 as if the Companies had been consolidated effective January 1, 2014.



		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma

	Revenue	-	$2,786	-	2,786

	Cost of revenue	-	2,018	-	2,018

	Gross profit	-	768	-	768

	General and administrative expense	5,699	262,964	278,374	547,037

	Other expense
	Realized loss on available-for-sale securities	-	-	377,440	377,440
	Interest expense	6,908	11,823	-	18,731

	Loss from continued operations	-12,607	-274,019	-655,814	-942,440

	Net loss	($12,607)	($274,019)	($655,814)	($942,440)

	The following unaudited proforma condensed combined statement of operations reflects the results of operations of CANNABIS SATIVA (formerly Ultra Sun Corp.) for the nine months ended September 30, 2013, the results of operations for WILD EARTH NATURALS for the period from the date of inception (April 9, 2013) through September 30, 2013, and the results of operations for KUSH for the period from the date of inception (January 24, 2013) through September 30, 2013 as if the Companies had been consolidated effective January 1, 2014.


		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma

	Revenue	-	$109	-	$109

	Cost of revenue	-	-	-	-

	Gross profit	-	109	-	109

	General and administrative expense	-	123,671	2,229	125,900

	Other expense
	Interest expense	1,599	-	-	1,599

	Loss from continued operations	-1,599	-123,562	-2,229	-127,390
	Loss from discontinued operations	-34,044

	Net loss	($35,643)	($123,562)	($2,229)	($127,390)

Use of Estimates, Policy	'
	Use of Estimates:

	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Principles of Consolidation	'
	Principles of Consolidation

	The financial statements include the accounts of Cannabis Sativa Inc. and its subsidiaries. Intercompany transactions and balances have been eliminated. Equity investments through which we exercise significant influence over but do not control the investee and are not the primary beneficiary of the investee’s activities are accounted for using the equity method where applicable. Investments through which we are not able to exercise significant influence over the investee and which do not have readily determinable fair values are accounted for under the cost method where applicable.
Accounts Receivable	'
	Accounts Receivable

	We estimate credit loss reserves for accounts receivable on an individual receivable basis. A specific impairment allowance reserve is established based on expected future cash flows and the financial condition of the debtor. We charge off customer balances in part or in full when it is more likely than not that we will not collect that amount of the balance due. We consider any balance unpaid after the contract payment period to be past due. As of September 30, 2014 the Company has not recorded an allowance for doubtful accounts as it fully expects to receive payment.
Inventory	'
	Inventory:

	The Company calculates inventory using the average cost method to value inventory. Inventory cost includes those costs directly attributable to the product before sale.
Fair Value of Financial Instruments:	'
	Fair Value of Financial Instruments:

	The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The carrying amounts of accounts receivable, inventory, accounts payable, accrued liabilities, and notes payable approximate fair value given their short term nature or effective interest rates.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents:

	For financial accounting purposes, cash and cash equivalents are considered to be all highly liquid investments purchased with an initial maturity of three (3) months or less.
Intangible Assets	'
	Intangible Assets:

	The intangible assets are comprised of patent and trademarks, intellectual property rights, goodwill and the Company’s “CBDS.com” website domain. The intangible assets are being amortized using the straight-line method over its economic life.
Earnings Per Share	'
	Earnings per Share:

	Basic earnings per share is computed by dividing income 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 an entity. As of September 30, 2014, the Company has no outstanding potentially dilutive securities.
Revenue Recognition	'
	Revenue Recognition:

	The Company recognizes revenue from product sales at the time the purchase is made.
Income Taxes	'
	Income Taxes:

	The Company estimates the annual tax rate based on projected taxable income for the full year and records a quarterly income tax provision in accordance with the anticipated annual rate. As the year progresses, we refine the estimates of the year’s taxable income as new information becomes available, including year-to-date financial results. This continual estimation process can result in a change to the expected effective tax rate for the year. When this occurs, the Company adjusts the income tax provision during the quarter in which the change in estimate occurs so that the year-to-date provision reflects the expected annual tax rate. Significant judgment may be required in determining the Company’s effective tax rate and in evaluating our tax positions.

	The effective income tax rate of 0% for the periods ended September 30, 2014 differed from the statutory rate, due primarily to net operating losses incurred by the Company in the respective periods. For the Nine months ended September 30, 2014 a tax benefit of approximately $134,000 would have been generated. However, all benefits have been fully offset through an allowance account due to the uncertainty of the utilization of the net operating losses. As of September 30, 2014 the Company had net operating losses of approximately $336,000 resulting in a deferred tax asset of approximately $111,000.

	The Company has established a valuation allowance in the full amount of the deferred tax asset due to the uncertainty of the utilization of operating losses in future periods.
Pending Accounting Pronouncements	'
	Pending Accounting Pronouncements:

	There have been no recent accounting pronouncements issued which are expected to have a material effect on the Company’s financial statements.

1_Summary_of_Significant_Accou2

1. Summary of Significant Accounting Policies and Use of Estimates: Nature of Corporation: Pro Forma Condensed Combined Statement of Operations (Tables)	9 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Pro Forma Condensed Combined Statement of Operations	'


		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma

	Revenue	-	$2,786	-	2,786

	Cost of revenue	-	2,018	-	2,018

	Gross profit	-	768	-	768

	General and administrative expense	5,699	262,964	278,374	547,037

	Other expense
	Realized loss on available-for-sale securities	-	-	377,440	377,440
	Interest expense	6,908	11,823	-	18,731

	Loss from continued operations	-12,607	-274,019	-655,814	-942,440

	Net loss	($12,607)	($274,019)	($655,814)	($942,440)

	The following unaudited proforma condensed combined statement of operations reflects the results of operations of CANNABIS SATIVA (formerly Ultra Sun Corp.) for the nine months ended September 30, 2013, the results of operations for WILD EARTH NATURALS for the period from the date of inception (April 9, 2013) through September 30, 2013, and the results of operations for KUSH for the period from the date of inception (January 24, 2013) through September 30, 2013 as if the Companies had been consolidated effective January 1, 2014.


		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma

	Revenue	-	$109	-	$109

	Cost of revenue	-	-	-	-

	Gross profit	-	109	-	109

	General and administrative expense	-	123,671	2,229	125,900

	Other expense
	Interest expense	1,599	-	-	1,599

	Loss from continued operations	-1,599	-123,562	-2,229	-127,390
	Loss from discontinued operations	-34,044

	Net loss	($35,643)	($123,562)	($2,229)	($127,390)

4_Intangibles_Net_Schedule_of_

4. Intangibles, Net: Schedule of Intangible Assets (Tables)	9 Months Ended
4. Intangibles, Net: Schedule of Intangible Assets (Tables)	Sep. 30, 2014
Tables/Schedules	'
Schedule of Intangible Assets	'


		September 30,	December 31,
		2014	2013
	CBDS.com website (Cannabis Sativa)	$14,000	-
	Patents and Trademarks (Wild Earth)	4,940	3,790
	Patents and Trademarks (Kush)	10,136	-
	Intellectual Property Rights (Kush)	3,060,000	-
	Less: Accumulated Amortization	-51,038	-8

		$3,038,038	$3,782

5_Availableforsale_Securities_

5. Available-for-sale Securities: Available-for-sale Securities (Tables)	9 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Available-for-sale Securities	'

		Amortized Cost	Gross Unrealized Gains	Gross Unrealized Losses	Fair Value (Net Carrying Amount)	Accumulated Other Comprehensive Income

	Equity Securities	-	$14,302	-	$14,302	$14,302

	Total Available-for-Sale Securities	-	$14,302	-	$14,302	$14,302

7_Due_To_Related_Parties_Payme

7. Due To Related Parties: Payment Schedule Due Mr. Kubby Related to License Agreements (Tables)	9 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Payment Schedule Due Mr. Kubby Related to License Agreements	'
	Payment Date:	Amount Due:
	31-Jul-15	990,907
	31-Dec-15	1,000,000
	30-Jun-16	1,000,000
		2,990,907
	Less: Current Portion	-1,000,000

	Long-term portion	$1,990,907

8_Fair_Value_Measurements_Asse

8. Fair Value Measurements: Assets and Liabilities Measured at Fair Value, Recurring Basis (Tables)	9 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Assets and Liabilities Measured at Fair Value, Recurring Basis	'
		Total	Level 1	Level 2	Level 3
	Assets:
	Available-for-sale securities	$14,302	$14,302	-	-
	Total assets measured at fair value	$14,302	$14,302	-	-

	Liabilities:	-	-	-	-
	Total liabilities measured at fair value	-	-	-	-

1_Summary_of_Significant_Accou3

1. Summary of Significant Accounting Policies and Use of Estimates: Nature of Corporation (Details)	9 Months Ended		9 Months Ended		9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Jul. 12, 2013	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014
			Wild Earth Naturals Inc	Wild Earth Naturals Inc	Wild Earth Naturals Inc	Kush	Kush
					Common Stock		Common Stock
Entity Incorporation, Date of Incorporation	5-Nov-04	'	9-Apr-13	'	'	24-Jan-13	'
Date to Change Former Legal or Registered Name	18-Nov-13	'	'	'	'	'	'
Shares issued in connection with acquisition	'	'	'	'	6,500,000	'	3,300,667
Common Stock, shares outstanding	15,014,738	7,825,000	'	'	'	'	'
Percentage of outstanding shares held	'	'	'	83.10%	'	22.00%	'

1_Summary_of_Significant_Accou4

1. Summary of Significant Accounting Policies and Use of Estimates: Nature of Corporation: Pro Forma Condensed Combined Statement of Operations (Details) (USD $)	3 Months Ended		6 Months Ended	9 Months Ended			6 Months Ended	9 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2014	Pro Forma	Pro Forma	Wild Earth Naturals Inc	Wild Earth Naturals Inc	Kush	Kush	Cannabis Sativa	Cannabis Sativa
Revenue	$1,114	$109	$109	$2,786	$2,786	$109	$109	$2,786	$0	$0	$0	$0
Cost of revenue	387	'	'	2,018	2,018	0	0	2,018	0	0	0	0
Gross profit	727	109	109	768	768	109	109	768	0	0	0	0
General and administrative expense	171,132	88,349	123,671	336,293	547,037	125,900	123,671	262,964	2,229	278,374	5,699	0
Other Expenses	'	'	'	'	'	'	'	'	'	'	'	'
Realized loss on available-for-sale securities	40,000	'	'	40,000	377,440	'	'	0	'	377,440	0	'
Interest expense	5,635	1,600	1,600	18,731	18,731	1,599	0	11,823	0	0	6,908	1,599
Loss from continued operations	'	'	'	'	-942,440	-127,390	-123,562	-274,019	-2,229	-655,814	-12,607	-1,599
Net loss	'	'	'	'	-942,440	-127,390	-123,562	-274,019	-2,229	-655,814	-12,607	-35,643
Loss from discontinued operations	'	($26,280)	($26,280)	'	'	'	'	'	'	'	'	($34,044)

1_Summary_of_Significant_Accou5

1. Summary of Significant Accounting Policies and Use of Estimates: Accounts Receivable (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Details	'
Provision for Doubtful Accounts	$0

1_Summary_of_Significant_Accou6

1. Summary of Significant Accounting Policies and Use of Estimates: Earnings Per Share (Details)	9 Months Ended
	Sep. 30, 2014
Details	'
Outstanding potentially dilutive securities	0

1_Summary_of_Significant_Accou7

1. Summary of Significant Accounting Policies and Use of Estimates: Income Taxes (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Details	'
Effective Income Tax Rate	0.00%
Deferred Income Tax Expense (Benefit)	$134,000
Operating Loss Carryforwards	336,000
Deferred Tax Asset	$111,000

3_Goodwill_Details

3. Goodwill (Details) (USD $)	Sep. 30, 2014
Details	'
Goodwill	$13,070,346

4_Intangibles_Net_Schedule_of_1

4. Intangibles, Net: Schedule of Intangible Assets (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Intangibles, net	$3,038,038	$3,782
Less: Accumulated Amortization	-51,038	-8
CBDS.com website (Cannabis Sativa)	'	'
Intangibles, net	14,000	0
Patents and Trademarks (Wild Earth)	'	'
Intangibles, net	4,940	3,790
Patents and Trademarks (Kush)	'	'
Intangibles, net	10,136	0
Intellectual Property Rights (Kush)	'	'
Intangibles, net	$3,060,000	$0

4_Intangibles_Net_Details

4. Intangibles, Net (Details) (KPAL, LLC)	Sep. 30, 2014
KPAL, LLC	'
Equity Method Investment, Ownership Percentage	90.00%

5_Availableforsale_Securities_1

5. Available-for-sale Securities (Details) (USD $)	3 Months Ended	9 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Jan. 10, 2014	Jan. 10, 2014
			BioAdaptives, Inc.	Hemp, Inc.	Kush	Kush	Kush	Kush
						BioAdaptives, Inc.	BioAdaptives, Inc.	Hemp, Inc.
Investment Owned, Balance, Shares	'	'	'	'	'	'	10,835	10,000,000
Investment Owned, Investment Additional Information	'	'	'	'	'	'Each 923 shares of Hemp, Inc. received 1 share of BioAdaptives, Inc.	'	'
Share Price	'	'	$1.32	'	'	'	'	'
Investment Owned, at Fair Value	'	'	$14,302	'	'	'	'	'
Proceeds from sale of available for sale securities	'	100,000	'	100,000	'	'	'	'
Realized loss on available-for-sale securities	$40,000	$40,000	'	$40,000	$377,440	'	'	'

5_Availableforsale_Securities_2

5. Available-for-sale Securities: Available-for-sale Securities (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Amortized Cost	$0
Gross Unrealized Gains	14,302
Gross Unrealized Losses	0
Fair Value (Net Carrying Amount)	14,302
Accumulated Other Comprehensive Income	14,302
Equity Securities	'
Amortized Cost	0
Gross Unrealized Gains	14,302
Gross Unrealized Losses	0
Fair Value (Net Carrying Amount)	14,302
Accumulated Other Comprehensive Income	$14,302

6_Convertible_Notes_Payable_Re1

6. Convertible Notes Payable - Related Party and Non-related Party (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Apr. 22, 2013	Apr. 22, 2013
	Mar. 31, 2014	Sep. 30, 2014	Dec. 31, 2013	Common Stock	Common Stock	Notes sold between investors	Related Party
Debt Instrument, Face Amount	'	'	'	'	'	$68,112	$78,112
Debt Instrument, Convertible, Terms of Conversion Feature	'	'	'the principal balance of the new notes. In addition, the notes were amended to extend the maturity date from December 31, 2013 to May 31, 2016, provide that the principal (but not the interest) of the new notes is convertible into shares of the Company’s common stock at the rate 4.25% of the then issued and outstanding shares of the Company’s common stock for each $10,000 in principal converted	'	'	'	'
Debt Instrument, Convertible, Number of Equity Instruments	'	'	'	'	658,533	'	'
Beneficial conversion value	'	'	475,055	'	'	'	'
Amortization of note discount	'	5,559	'	'	'	'	'
Debt Conversion, Original Debt, Amount	78,112	'	'	'	'	'	'
Debt Conversion, Converted Instrument, Shares Issued	'	'	'	3,889,071	'	'	'
Extinguishment of derivative liability	'	'	32,309,105	'	'	'	'
Debt Instrument, Unamortized Discount	'	'	55,664	'	'	'	'
Accrued interest	'	$5,667	$4,319	'	'	'	'

7_Due_To_Related_Parties_Detai

7. Due To Related Parties (Details) (USD $)	6 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2014
	Sep. 30, 2013	Sep. 30, 2014	Dec. 31, 2013	Steven Kubby	Steven Kubby	Related Party Debt
Debt Instrument, Face Amount	'	'	'	'	'	$419,575
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	'	'	5.00%
Contributed capital	9,300	38,549	'	'	'	38,549
Due to Related Parties, Total	'	'	'	2,990,907	3,060,000	'
Payments to related parties	'	$69,093	'	$69,093	'	'
Debt Instrument, Convertible, Terms of Conversion Feature	'	'	'the principal balance of the new notes. In addition, the notes were amended to extend the maturity date from December 31, 2013 to May 31, 2016, provide that the principal (but not the interest) of the new notes is convertible into shares of the Company’s common stock at the rate 4.25% of the then issued and outstanding shares of the Company’s common stock for each $10,000 in principal converted	'Under the terms of the agreements, in the event any such payment is not made in full when due, and if the stock of Licensee or its parent is publicly traded in the over-the-counter market or on a national exchange, Licensee may pay or the Licensor may elect to be paid the unpaid payment amount in the form of unregistered shares of such publicly traded stock of Licensee or its parent, which shares shall be valued at a 35% discount to the average closing price for such stock in the over-the-counter market or on a national exchange during the 30 trading days preceding the issuance of such shares	'	'

7_Due_To_Related_Parties_Payme1

7. Due To Related Parties: Payment Schedule Due Mr. Kubby Related to License Agreements (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
			Steven Kubby	Steven Kubby	Steven Kubby	Steven Kubby	Steven Kubby
					31-Jul-15	31-Dec-15	30-Jun-16
Payment Date	'	'	'	'	31-Jul-15	31-Dec-15	30-Jun-16
Due to related parties, Current	$1,410,482	$196,279	$1,000,000	'	$990,907	$1,000,000	$1,000,000
Due to related parties	1,410,482	196,279	1,000,000	'	990,907	1,000,000	1,000,000
Due to Related Parties, Total	'	'	2,990,907	3,060,000	'	'	'
Due to related parties	-1,410,482	-196,279	-1,000,000	'	-990,907	-1,000,000	-1,000,000
Due to related parties, Noncurrent	$2,000,000	'	$1,990,907	'	'	'	'

8_Fair_Value_Measurements_Asse1

8. Fair Value Measurements: Assets and Liabilities Measured at Fair Value, Recurring Basis (Details) (USD $)	Sep. 30, 2014
Available-for-sale securities	$14,302
Total assets measured at fair value	14,302
Liabilities	0
Total liabilities measured at fair value	0
Fair Value, Inputs, Level 1	'
Available-for-sale securities	14,302
Total assets measured at fair value	14,302
Liabilities	0
Total liabilities measured at fair value	0
Fair Value, Inputs, Level 2	'
Available-for-sale securities	0
Total assets measured at fair value	0
Liabilities	0
Total liabilities measured at fair value	0
Fair Value, Inputs, Level 3	'
Available-for-sale securities	0
Total assets measured at fair value	0
Liabilities	0
Total liabilities measured at fair value	$0

9_Going_Concern_Considerations1

9. Going Concern Considerations (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Details	'	'
Retained deficit	($32,939,628)	($32,545,372)
Total Current Assets	60,971	20,616
Total Current Liabilities	1,502,638	32,514,948
Working Capital (deficit)	($1,441,667)	'

10_Subsequent_Events_Details

10. Subsequent Events (Details) (USD $)	3 Months Ended		0 Months Ended	9 Months Ended	0 Months Ended
	Mar. 31, 2014	Mar. 31, 2014	Oct. 03, 2014	Sep. 30, 2014	Oct. 30, 2014	Oct. 03, 2014	Oct. 29, 2014	Oct. 03, 2014
		Common Stock	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event
					Common Stock	Common Stock	Common Stock	Common Stock
Proceeds from Convertible Debt	'	'	$50,000	'	'	'	'	'
Debt Conversion, Original Debt, Amount	78,112	'	'	'	122,500	50,000	'	'
Debt Conversion, Converted Instrument, Shares Issued	'	3,889,071	'	'	13,611	5,556	'	'
Debt Instrument, Convertible, Conversion Price	'	'	'	'	'	'	$9	$9
License Royalty Per Unit Sold by Baked Botanicals	'	'	'	1	'	'	'	'
Trademark License Royalty Per Unit Sold by Baked Botanicals	'	'	'	$1	'	'	'	'