Cannabis Sativa (CBDS) 10-K 15 Apr 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Apr. 14, 2015	Jun. 30, 2014
Document and Entity Information:
Entity Registrant Name	Cannabis Sativa, Inc.
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Entity Central Index Key	1360442
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		16,037,238
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	FY
Entity Public Float			$14,292,648
Entity Incorporation, Date of Incorporation	5-Nov-04

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$25,994	$14,863
Accounts receivable, net
Employee advance	13
Inventory	17,837	3,969
Available-for-sale securities	4,876
Prepaids	625,000	1,784
Total Current Assets	673,720	20,616
Property and equipment, net	7,037	2,033
Intangibles, net	2,999,292	3,782
Deposits	1,031	881
Total Assets	3,681,080	27,312
Current Liabilities
Accounts payable and accrued expenses	482,942	5,245
Derivative liability	0	32,309,105
Due to related parties	2,472,086	196,279
Accrued interest	5,667	4,319
Total Current Liabilities	2,960,695	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	1,000,000
Total Liabilities	3,960,695	32,531,837
Stockholders' Equity (Deficit)
Preferred stock, $.001 par value, 5,000,000 shares authorized, None issued or outstanding
Common stock, $.001 par value, 45,000,000 shares authorized,15,114,738 and 7,825,000 issued and outstanding, respectively	15,115	7,825
Accumulated other comprehensive income	4,876
Non-controlling interest	894
Additional paid-in capital	46,614,604	33,022
Retained deficit	-46,915,104	-32,545,372
Total Stockholders' Equity (Deficit)	-279,615	-32,504,525
Total Liabilities and Stockholders' Equity (Deficit)	$3,681,080	$27,312

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) (USD $)	Dec. 31, 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	15,114,738	7,825,000
Common Stock, shares outstanding	15,114,738	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

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Income Statement
Revenues	$813	$7,151
Cost of Revenues	869	2,425
Gross profit (loss)	-56	4,726
Impairment expense		13,070,346
Research and development expenses		3,712
General and administrative expenses	185,218	1,323,415
Loss from operations	-185,274	-14,392,747
Gain on sale of asset		49,512
Interest (expense)	-18,815	-26,497
Loss on change in fair value of derivative instrument	-32,309,105
Loss from continuing operations before discontinued operations	-32,513,194	-14,369,732
Loss from discontinued operations, net of zero tax effect	-32,178
Loss before income taxes	-32,545,372	-14,369,732
Income taxes
Net loss	-32,545,372	-14,369,732
(Income) loss attributable to non-controlling interest
Net loss attributable to Cannabis Sativa, Inc.	($32,545,372)	($14,369,732)
Loss per common share from continued operations
Basic and diluted	($4.16)	($1.14)
Loss per common share from discontinued operations
Basic and diluted	$0	$0
Net loss per common share
Basic and diluted	($4.16)	($1.14)
Weighted average common shares; basic and diluted	7,825,000	12,573,865

STATEMENTS_OF_CHANGES_IN_STOCK

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Common Stock	Accumulated Other Comprehensive Income	Additional Paid-In Capital	Accumulated Deficit	Non-Controlling Interest	Total
Stockholders' Equity, beginning of period, Value at Apr. 08, 2013	$81		($69)			$12
Stockholders' Equity, beginning of period, Shares at Apr. 08, 2013	81,250
Shares issued for cash, Value	6,419		-5,431			988
Shares issued for cash, Shares	6,418,750
Contributed capital			51,684			51,684
Shares issued in reverse merger, Value	1,325		-13,162			-11,837
Shares issued in reverse merger, Shares	1,325,000
Net loss				-32,545,372		-32,545,372
Stockholders' Equity, end of period, Value at Dec. 31, 2013	7,825		33,022	-32,545,372		-32,504,525
Stockholders' Equity, end of period, Shares at Dec. 31, 2013	7,825,000
Contributed capital			54,583			54,583
Non-Controlling interest in KPAL, Inc.					894	894
Change in fair market value of available-for-sale securities		4,876				4,876
Net loss				-14,369,732		-14,369,732
Conversion of debt to equity, Value	3,889		32,327,664			32,331,553
Conversion of debt to equity, Shares	3,889,071
Shares issued for Kush acquisition, Value	3,301		13,199,435			13,202,736
Shares issued for Kush acquisition, Shares	3,300,667
Shares issued for services, Value	100		999,900			1,000,000
Shares issued for services, Shares	100,000
Stockholders' Equity, end of period, Value at Dec. 31, 2014	$15,115	$4,876	$46,614,604	($46,915,104)	$894	($279,615)
Stockholders' Equity, end of period, Shares at Dec. 31, 2014	15,114,738

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Cash flows from operating activities:
Net loss	($32,545,372)	($14,369,732)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation and amortization	1,309	78,881
Contributed capital	51,684	54,582
Stock for services		375,000
Amortization of note discount	12,666	5,559
Impairment of goodwill		13,070,346
Loss on derivative liability	32,309,105
Gain on sale of patent		-49,512
Realized gain on available-for-sale securities		-7,723
Bad debt expense		3,697
Changes in assets and liabilities:
Employee advance		-13
Accounts receivable		-3,697
Inventory	-2,457	-12,084
Prepaids	-1,783
Deposits	1,847	-150
Accounts payable and accrued expenses	-73,850	450,332
Accrued interest	3,088	1,348
Intercompany accounts net payable		-5,315
Amortization of rent forgiveness	-260
Net cash used by operating activities	-244,023	-408,481
Cash flows from investing activities:
Purchase of fixed assets and intangibles	-6,680	-21,625
Sale of fixed assets and intangibles	965	50,000
Proceeds from sale of available-for-sale securities		147,723
Cash acquired in merger	7,322	27,707
Proceeds from sale of Sahara Sun	60,000
Net cash provided by investing activities	61,607	203,805
Cash flows from financing activities:
Proceeds from related parties	207,929	324,950
Payments to related parties	-11,650	-109,143
Proceeds from sale of common stock	1,000
Net cash provided by financing activities	197,279	215,807
Net increase in cash	14,863	11,131
Cash at beginning of period		14,863
Cash at end of period	14,863	25,994
Non-cash investing and financing activities:
Conversion of debt to equity		78,112
Acquisition of assets in merger		3,198,258
Unrealized gain on available-for-sale securities		4,876
Supplemental disclosure of cash flow information:
Cash paid during the period for: Interest
Cash paid during the period for: Taxes

Note_1_Summary_of_Significant_

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Notes
Note 1 - Summary of Significant Accounting Policies	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Organization - We were incorporated under the laws of Nevada in November 2005.   Our wholly-owned subsidiary Kush was acquired by us in June 2014 in exchange for shares of our common stock.  Our wholly-owned subsidiary Wild Earth Naturals, Inc. (“Wild Earth”) was acquired by us in July 2013 in exchange for shares of our common stock.  The acquisition of Kush resulted in a change of control of the Company and at or after the closing of the acquisition of Kush, the persons designated by Kush became the officers and directors of the Company.  From our inception through September 30, 2013 we were engaged in the tanning salon business and operated a tanning salon in Saratoga Springs, Utah under the name “Sahara Sun Tanning.”  As a result of our acquisition of Wild Earth in July 2013, we became engaged in the herbal skin care products business.  On September 30, 2013 we sold the assets of the tanning salon business to a third party.  As a result of our acquisition of Kush in June 2014, along with our Wild Earth operations we are now engaged in the developing and promoting natural cannabis products.
	The following unaudited proforma condensed combined statement of operations reflects the results of operations of CANNABIS SATIVA for the year ended December 31, 2014, the results of operations for WILD EARTH NATURALS for the year ended December 31, 2014, and the results of operations for KUSH for the year ended December 31, 2014 as if the Companies had been consolidated effective January 1, 2014.
		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma
	Revenue	$ -	$3,454	$3,697	$7,151
	Cost of revenue	-	2,425	-	2,425
	Gross profit	-	1,029	3,697	4,726
	Impairment of goodwill	13,070,346	-	-	13,070,346
	Research and development expense	-	3,712		3,712
	General and administrative expense	819,408	353,885	765,925	1,939,218
	Other expense
	Gain on sale of patent	-	(49,512)	-	(49,512)
	Interest expense	6,939	19,558	-	26,497
	Loss from continued operations	(13,896,693)	(326,614)	(762,228)	(14,985,535)
	Net loss	$(13,896,693)	($326,614)	$(762,228)	$(14,985,535)
	The following unaudited proforma condensed combined statement of operations reflects the results of operations of CANNABIS SATIVA (formerly Ultra Sun Corp.) for the year ended December 31, 2013, the results of operations for WILD EARTH NATURALS for the period from the date of inception (April 9, 2013) through December 31, 2013, and the results of operations for KUSH for the period from the date of inception (January 24, 2013) through December 31, 2014 as if the Companies had been consolidated effective January 1, 2013.
		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma
	Revenue	$-	$ 813	$-	$ 813
	Cost of revenue	-	869	-	869
	Gross profit (loss)	-	(56)	-	(56)
	General and administrative expense	-	185,218	89,859	275,077
	Other expense
	Interest expense	15,755	3,060	-	18,815
	Loss on change in fair value of derivative	32,309,105	-	-	32,309,105
	Loss from continued operations	(32,324,860)	(188,334)	(89,859)	-32,603,053
	Loss from discontinued operations	-32,178	-	-	-32,178
	Net loss	($32,357,038)	($188,334)	($89,859)	($32,635,231)
	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.
	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.  At December 31, 2014 the company has established an allowance for doubtful accounts of $3,697 which is equal to the full amount of recorded accounts receivable.
	Inventory - Inventory consists of salves, ointments, lotions, creams and balms and is carried at the lower of cost  or market, using the first-in, first-out method (FIFO) of determining cost.  At December 31, 2014 $11,144 in raw materials and $6,693 in finished goods inventory.  At December 31, 2013 we had $2,457 in raw materials and $1,512 in finished goods inventory.
	Fixed Assets - 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 three (3) to seven (7) years. Leasehold improvements are amortized on the straight-line method over the lesser of the lease term or the useful life. 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. For the year ended December 31, 2014, depreciation expense was $2,343, of which $2,294 was recorded in General and Administrative expense and $49 was recorded in Cost of Revenues.  For the period from inception on April 9, 2013 through December 31, 2013 depreciation expense was $1,163, of which $307 was recorded in Loss from Discontinued Operations and $856 was recorded in General and Administrative expense on the Consolidated Statement of Operations.
	Intangible Assets  -  Intangible assets are comprised of patents, trademarks, the Company’s “CBDS.com” website domain and intellectual property rights.  The patent is being amortized using the straight-line method over its economic life, which is estimated to be twenty (20) years.  The trademark, which is still in the application phase, is expected to have an indefinite useful life.  The CBDS.com website is expected to have an indefinite useful life.  The intellectual property rights are being amortized using the straight-line month over their economic life, which is estimated to be (20) years.  For the year ended December 31, 2014, amortization expense was $76,537. For the period from inception on April 9, 2013 through December 31, 2013 amortization expense was $146, of which $138 was recorded in Loss from Discontinued Operations and $8 was recorded in General and Administrative expense on the Consolidated Statement of Operations.
	Impairment of Long-Lived Assets - We do not amortize goodwill; however, we annually, or whenever there is an indication that goodwill may be impaired, evaluate qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step quantitative goodwill impairment test. The Company measures the carrying amount of the asset against the estimated discounted future cash flows associated with it.  Should the sum of the expected future net discounted cash flows be less than the carrying value of the asset being evaluated, an impairment loss would be recognized.   Based on our analysis as of December 31, 2014, the Company recorded goodwill impairment in the amount of $13,070,346.  Any future increases in fair value would not result in an adjustment to the impairment loss that is recorded in our consolidated financial statements.
	We analyze intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. We review the amortization method and period at least at each balance sheet date.  The effects of any revision are recorded to operations when the change arises.  We recognize impairment when the estimated undiscounted cash flow generated by those assets is less than the carrying amounts of such assets. The amount of impairment is the excess of the carrying amount over the fair value of such assets.
	Revenue Recognition - The Company recognizes revenue from product sales or services rendered when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured.
	Principles of Consolidation - The financial statements include the accounts of Cannabis Sativa Inc. and its Wild Earth Naturals, Inc. and Kush, Inc. 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.
	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. Significant estimates include, but are not limited to, the estimate of the allowance for doubtful accounts, inventory obsolescence, income taxes, and depreciable lives of long lived assets.
	Advertising Costs - The Company generally expenses advertising costs as incurred. For the year ended December 31, 2014 advertising expenses was $27,178.  For the period from inception on April 9, 2013 through December 31, 2013 advertising expenses was $316 which was recorded in Loss from Discontinued Operations on the Consolidated Statement of Operations.
	Income Taxes – The Company adopted the provisions of ASC 740-10, Accounting for Uncertainty in Income Taxes, on January 1, 2007, with no material impact on the accompanying financial statements.
	The Company files income tax returns in the U.S. federal jurisdiction, and the State of Utah.  The Company is subject to federal, state and local income tax examinations by tax authorities for approximately the past three years, or in some instances longer periods.
	Deferred income taxes are provided using the asset and liability method, whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Net deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the net deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates at the date of enactment.
	When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any.  Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority.  The portion of the benefits associated with tax positions taken that exceeds the amount measured, if any, is reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination.  Interests and penalties associated with unrecognized tax benefits, if any, are classified as additional income taxes in the statement of operations.  Currently there are no penalties or interest.
	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 notes payable, accounts payable, accrued liabilities approximate fair value given their short term nature or effective interest rates.
	Earnings Per Share – Basic net income (loss) per share is calculated pursuant to ASC Topic No. 260 whereby net income (loss) per share is divided by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share incorporates the dilutive effect of common stock equivalent options, warrants, and other convertible securities.  At December 31, 2014, the Company did not have any potentially dilutive securities outstanding.  For the period ended December 31, 2013, all potentially dilutive securities are anti-dilutive due to the Company’s losses from continued operations.
	Recently Issued Accounting Pronouncements – There have been no accounting pronouncements or changes in accounting principles during the period ended December 31, 2014 that are of significance, or have any potential significance, to us other than listed below.
	In June 2014, the FASB issued Accounting Standards Update (“ASU”) ASU 2014-10 Development Stage Entities. The amendments in ASU 2014-10 remove the definition of a development stage entity from Topic 915 Development Stage Entities, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of operations, cash flows, and shareholder’s equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations. ASU 2014-10 is effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. The Company may early adopt ASU 2014-10 for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued.
	The Company adopted this standard effective June 30, 2014. The Company’s financial statements have been impacted by the adoption of this ASU mainly by the removal of inception-to-date information in the Company’s statements of operations, cash flows, and stockholders’ equity.
	Financial Statement Reclassification - Certain account balances from prior periods have been reclassified in these audited consolidated financial statements so as to conform to current period classifications.

Note_2_Income_Taxes

Note 2 - Income Taxes	12 Months Ended
	Dec. 31, 2014
Notes
Note 2 - Income Taxes	NOTE 2 – INCOME TAXES
	The Company had a federal net operating loss of $14,023,300 for the year ended December 31, 2014 which begins to expire in 2034.  The tax benefit of this net operating loss, based on an effective tax rate of 34%, is $4,767,900 and has been offset by a full valuation allowance, which increased by $4,557,300 during the year ended December 31, 2014.
	The Company had a federal net operating loss of $181,000 for the year ended December 31, 2013 which begins to expire in 2033. The tax benefit of this net operating loss, based on an effective tax rate of 34%, is $62,900 and has been offset by a full valuation allowance, which increased by $61,700 during the year ended December 31, 2013.
	The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes. Deferred taxes are provided in the financial statements under ASC 740-20 to give effect to the resulting temporary differences which may arise from differences in the bases of, for example, fixed assets, depreciation methods, allowances, and start-up costs based on the income taxes expected to be payable in future years.
	A reconciliation of the income tax provision for the Company to the amount expected using the U. S. Federal statutory rate follows for the years ended December 31, 2014 and 2013:
		2014	2013
	Federal Tax Benefit (Expense) at Statutory Rates	($4,885,700)	($11,065,400)
	Stock for services	250,700	12,400
	Depreciation and amortization	-153,400	-200
	Excess tax gain on disposal over book	-	100
	Related party accruals	500	1,000
	Contributed services	12,200	-
	Loss on FV of Derivative	-	10,990,400
	Meals and entertainment	300	-
	Bad debt expense	1,300	-
	Contributed interest	6,300	-
	Valuation Allowance Adjustment	4,767,800	61,700
	Net Deferred Tax Benefit (Expense)	$-	$-
	Deferred tax assets (liabilities) consisted of the following at December 31, 2014 and 2013:
		2014	2013
	Deferred tax assets:
	Operating Loss Carryforwards	$4,829,400	$61,700
	Related party accruals	1,900	1,500
	Bad debt expense	1,300	-
	Deferred tax liability:
	Depreciation	-212,400	-300
	Valuation Allowance Adjustment	-4,620,200	-62,900
	Deferred Tax Asset (Liability)	-	-
	The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits.
	The Company has no tax position at December 31, 2014 and 2013 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the period presented. The Company had no accruals for interest and penalties at December 31, 2014 and 2013. The Company’s utilization of any net operating loss carry forward may be unlikely as a result of its activities and probable continued losses.  The Company is no longer subject to U.S. federal, state, or non-U.S. income tax examinations by tax authorities for tax years before 2012, except that earlier years can be examined for the sole purpose of challenging the net operating loss carry-forwards arising in those years.

Note_3_Common_Stock

Note 3 - Common Stock	12 Months Ended
	Dec. 31, 2014
Notes
Note 3 - Common Stock	NOTE 3 – COMMON STOCK
	In connection with the Reorganization with Wild Earth, on July 12, 2013, we issued an aggregate of 6,500,000 shares of our common stock to the eight stockholders of Wild Earth in exchange for their shares of Wild Earth common stock pursuant to the Reorganization Agreement.  Each of the stockholders represented that they were accredited investors or were sophisticated investors with sufficient experience in business and financial matters that they were capable of evaluating the merits and risks of an investment in the Registrant and that they could sustain the risk of loss of their entire investment.  No underwriter was involved in the foregoing transaction and the shares were issued by the Registrant directly to the Wild Earth stockholders. The shares were issued without registration under the Securities Act, in reliance on the exemption from such registration requirements provided by Section 4(2) of the Securities Act for transactions not involving any public offering and on Rule 506 of Regulation D. The shares were sold without general advertising or solicitation, the stockholders acknowledged that they were acquiring restricted securities that had not been registered under the Securities Act and that were subject to certain restrictions on resale, and the certificates representing the shares were imprinted with the usual and customary restricted stock legend.  We filed a notice on Form D in connection with the issuance of shares in the Reorganization.
	During the quarter ended March 31, 2014, the holders of the $78,112 in outstanding principle convertible notes outstanding at December 31, 2013 converted the entire outstanding principal balance 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.
	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.
	On August 15, 2014, the Company issued 100,000 shares of its Common Stock to Evan Tweede, Incorporated pursuant to a Service Agreement whereas Evan Tweede is to provide high level marketing and product development consulting services to the Company.  The value of the shares was determined to be $1,000,000 based on the trading price of the Company’s stock on the date of the agreement.  The $1,000,000 is being amortized over 18 months.  For the year ended December 31, 2014, the Company recognized $375,000 of expense related to the issuance with $625,000 recorded as prepaid consulting expense on the Company’s balance sheet.

Note_4_Derivative_Liability

Note 4 - Derivative Liability	12 Months Ended
	Dec. 31, 2014
Notes
Note 4 - Derivative Liability	NOTE 4 – DERIVATIVE LIABILITY
	The Company’s derivative liability at December 31, 2013 was calculated using the actual conversion values as of the dates of conversions.  The following is a summary of the derivative liability at December 31, 2014 and 2013.
		2014	2013
	Market Value of conversions	-	$32,331,553
	Extinguishment of debt upon conversion	-	-78,112
	Extinguishment of remaining debt discount upon conversion	-	55,664
	Derivative liability at December 31, 2014 and 2013	-	$32,309,105
	During the quarter ended March 31, 2014, the holders of the $78,112 in outstanding principle convertible notes outstanding at December 31, 2013 converted the entire outstanding principal balance 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.

Note_5_Due_To_Related_Parties

Note 5 - Due To Related Parties	12 Months Ended
	Dec. 31, 2014
Notes
Note 5 - Due To Related Parties	NOTE 5 – DUE TO RELATED PARTIES
	As of December 31, 2014 and 2013, the Company owed a total of $541,189 and $196,279, respectively, to certain shareholders.  Due to undercapitalization of the Company, these shareholders’ have been funding the operations on an as needed basis.  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 $18,582 and $3,060, for the years ended December 31, 2014 and 2013.  Because the related parties do not expect these amounts to be repaid, the interest has been recorded as a contribution of capital at December 31, 2014 and 2013.
	The NZT License Agreement
	Kush entered into a license agreement dated as of June 6, 2014 with Steven Kubby (“Licensor”), pursuant to which Kush was granted an exclusive, world-wide license with the right to sublicense others, to certain intellectual property (the “IP”) consisting of the right to cultivate and grow a proprietary cannabis sativa plant strain known as NZT and also known as the CTK strain (the “NZT strain”), which contains CBG, except that Licensor retained the right to continue to cultivate the NZT strain and/or use the IP for his individual use and/or consumption only.  The Agreement provides that Licensor will provide Kush with a written Terpenoid/Cannabinoid Profile prepared by an independent third party test facility and, upon written request of Licensee, such other written or other documentation/description of the genetic makeup of the NZT strain as Licensee may reasonably request. Kush is required to protect the information provided by Licensor as confidential proprietary trade secret information and not to disclose the information to anyone who does not have a need to know such information. The Agreement provides for the payment of a one-time license fee in the amount of  $2,000,000 payable (i) $1,000,000.00 on or before July 31, 2015; and $1,000,000.00 on or before June 30, 2016; provided, that in the event any such payment is not made in full when due, and if the stock of Kush or the Registrant is publicly traded in the over-the-counter market or on a national exchange, Kush may pay or Licensor may elect to be paid the unpaid payment amount in the form of unregistered shares of such publicly traded stock, 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. The Agreement provided that during the 30 day period preceding the due date for any payment under the License Agreement, Licensor will refrain from selling shares of any such publicly traded stock of Kush or the Registrant into the market, either directly or indirectly. The term of the agreement is until the later of the expiration of 20 years or the last to expire of any licensed patents to issue under or with respect to the intellectual property licensed under the Agreement.  The Agreement provides that subject to applicable legal requirements and required registrations, if any, within 120 days of the date of the agreement Kush shall use its commercially reasonable efforts to bring IP to market through a thorough, vigorous and diligent program and to continue active, diligent marketing efforts throughout the life of the Agreement based on market response to the product.  The Agreement provides Licensor with certain rights to inspect the facilities of Kush and to receive reports regarding product sales.  Kush’s failure to perform its obligations under the Agreement shall be grounds for Licensor to terminate the Agreement. The Agreement contains representations by Licensor that it has good and marketable title to the IP with full right and authority to grant the exclusive license to Kush however Licensor expressly made no representations or warranty that the IP manufactured, used, sold or leased under the Agreement is or will be free of claims of infringement of patent rights of any other person or persons.  The foregoing summary is qualified in its entirety by reference to the Agreement, a copy of which is included as an exhibit to the Registrant’s current report on Form 8-K filed with the SEC on July 7, 2014.
	The MMJ License Agreement
	Kush entered into a license agreement dated as of June 6, 2014 with Steven Kubby (“Licensor”), pursuant to which Kush was granted an exclusive, world-wide license with the right to sublicense others, to certain intellectual property (the “IP”) consisting of a proprietary recipe and process/method to maximize the cannabinoid concentrations derived from the proprietary cannabis sativa plant NZT strain (or other available strain obtained from other sources) to be used to make a medical marijuana (“MMJ”) edible or to make a MMJ lozenge.  The Agreement provides that Licensor will provide Kush with a written description of said recipes/processes/methods to Licensee upon execution of this Agreement and such other documentation as Licensee reasonably requests in writing.  Kush is required to protect the information provided by Licensor as confidential proprietary trade secret information and not to disclose the information to anyone who does not have a need to know such information. The Agreement provides for the payment of a one-time license fee in the amount of  $1,000,000 payable on or before December 31, 2015; provided, that in the event any such payment is not made in full when due, and if the stock of Kush or the Registrant is publicly traded in the over-the-counter market or on a national exchange, Kush may pay or Licensor may elect to be paid the unpaid payment amount in the form of unregistered shares of such publicly traded stock, 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. The Agreement provided that during the 30 day period preceding the due date for any payment under the License Agreement, Licensor will refrain from selling shares of any such publicly traded stock of Kush or the Registrant into the market, either directly or indirectly. The term of the agreement is until the later of the expiration of 20 years or the last to expire of any licensed patents to issue under or with respect to the intellectual property licensed under the Agreement.  The Agreement provides that subject to applicable legal requirements and required registrations, if any, within 120 days of the date of the agreement Kush shall use its commercially reasonable efforts to bring IP to market through a thorough, vigorous and diligent program and to continue active, diligent marketing efforts throughout the life of the Agreement based on market response to the product.  The Agreement provides Licensor with certain rights to inspect the facilities of Kush and to receive reports regarding product sales.  Kush’s failure to perform its obligations under the Agreement shall be grounds for Licensor to terminate the Agreement. The Agreement contains representations by Licensor that it has good and marketable title to the IP with full right and authority to grant the exclusive license to Kush however Licensor expressly made no representations or warranty that the IP manufactured, used, sold or leased under the Agreement is or will be free of claims of infringement of patent rights of any other person or persons.  The foregoing summary is qualified in its entirety by reference to the Agreement, a copy of which is included as an exhibit to the Registrant’s current report on Form 8-K filed with the SEC on July 7, 2014.
	The Salve/Ointment License Agreement
	Kush entered into a license agreement dated as of June 6, 2014 with Steven Kubby (“Licensor”), pursuant to which Kush was granted an exclusive, world-wide license with the right to sublicense others, to certain intellectual property (the “IP”) consisting of a proprietary recipe and process/method to maximize the cannabinoid concentrations derived from the proprietary cannabis plant NZT strain (or other available strain obtained from other sources) to be used to make a salve/ointment containing CBD and Arnica Montana.  The Agreement provides that Licensor will provide Kush with a written description of said recipes/processes/methods to Licensee upon execution of this Agreement and such other documentation as Licensee reasonably requests in writing.  Kush is required to protect the information provided by Licensor as confidential proprietary trade secret information and not to disclose the information to anyone who does not have a need to know such information. The Agreement provides for the payment of a one-time license fee in the amount of  $60,000 payable on or before September 30, 2014; provided, that in the event any such payment is not made in full when due, and if the stock of Kush or the Registrant is publicly traded in the over-the-counter market or on a national exchange, Kush may pay or Licensor may elect to be paid the unpaid payment amount in the form of unregistered shares of such publicly traded stock, 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. The Agreement provided that during the 30 day period preceding the due date for any payment under the License Agreement, Licensor will refrain from selling shares of any such publicly traded stock of Kush or the Registrant into the market, either directly or indirectly. The term of the agreement is until the later of the expiration of 20 years or the last to expire of any licensed patents to issue under or with respect to the intellectual property licensed under the Agreement.  The Agreement provides that subject to applicable legal requirements and required registrations, if any, within 120 days of the date of the agreement Kush shall use its commercially reasonable efforts to bring IP to market through a thorough, vigorous and diligent program and to continue active, diligent marketing efforts throughout the life of the Agreement based on market response to the product.  The Agreement provides Licensor with certain rights to inspect the facilities of Kush and to receive reports regarding product sales.  Kush’s failure to perform its obligations under the Agreement shall be grounds for Licensor to terminate the Agreement. The Agreement contains representations by Licensor that it has good and marketable title to the IP with full right and authority to grant the exclusive license to Kush however Licensor expressly made no representations or warranty that the IP manufactured, used, sold or leased under the Agreement is or will be free of claims of infringement of patent rights of any other person or persons.  The foregoing summary is qualified in its entirety by reference to the Agreement, a copy of which is included as an exhibit to the Registrant’s current report on Form 8-K filed with the SEC on July 7, 2014.
	As of December 31, 2014, the remaining amount due Mr. Kubby under the license agreements is $2,930,897.  The table below represents the future payment schedule due Mr. Kubby related to license agreements:
	Payment Date:	Amount Due:
	31-Jul-15	930,897
	31-Dec-15	1,000,000
	30-Jun-16	1,000,000
		2,930,897
	Less:  Current Portion	-1,930,897
	Long-term portion	$1,000,000
	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.

Note_6_Commitments_and_Conting

Note 6 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Notes
Note 6 - Commitments and Contingencies	NOTE 6 - COMMITMENTS AND CONTINGENCIES
	The Company entered into a lease dated effective as of August 1, 2013 for an office and warehouse facility in Mesquite, Nevada that will serve as the principal executive offices and provide manufacturing and warehouse space.  The lease is for an initial term of six months with options to extend the term of the lease for additional 12 month periods at rental rates acceptable to the parties.  The leased space initially consists of 908 square feet of space and the Registrant has the option to expand the space by an additional 1,631 square feet for a total of 2,531 square feet at any time.  The rent for the initial space is $681 per month which will increase to $1,392 per month if and when the Company elects to take over the expansion space.  The building in which our space is located is in foreclosure and we rent from the bank that controls the property on a month to month basis.  We pay a total of $771.80 per month to the bank for our space.  The Company believes such space will be adequate for its needs for the next twelve months.  For the period ended December 31, 2014 and 2013 the Company incurred $6,217 and $4,062 in rent expense related to this lease.

Note_7_Going_Concern_Considera

Note 7 - Going Concern Considerations	12 Months Ended
	Dec. 31, 2014
Notes
Note 7 - Going Concern Considerations	NOTE 7 – GOING CONCERN CONSIDERATIONS
	The accompanying consolidated 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 significant cumulative net losses since inception. As reported in the financial statements, the Company has an accumulated deficit of $46,915,104. At December 31, 2014, the Company had total assets of $3,681,080 and liabilities totaling $3,960,695, and a working capital deficit of $2,286,975, which 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 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.

Note_8_Availableforsale_Securi

Note 8 - Available-for-sale Securities	12 Months Ended
	Dec. 31, 2014
Notes
Note 8 - Available-for-sale Securities	NOTE 8 – AVAILABLE-FOR-SALE SECURITIES
	During the year ended December 31, 2014, the Company sold all holdings in Hemp, Inc. for proceeds of $147,723.  The Company realized a gain of $7,723 on the sale of its holdings in Hemp, Inc.  This realized gain is included in the Company’s statement of operations.
	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 December 31, 2014 the market price of BioAdaptive, Inc. was $.45 per share resulting in a value of $4,876.
	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 December 31, 2014:
		Amortized Cost	Gross Unrealized Gains	Gross Unrealized Losses	Fair Value (Net Carrying Amount)	Accumulated Other Comprehensive Income
	Equity Securities	-	$4,876	-	$4,876	$4,876
	Total Available-for-Sale Securities	-	$4,876	-	$4,876	$4,876

Note_9_Fixed_Assets_and_Intang

Note 9 - Fixed Assets and Intangibles	12 Months Ended
	Dec. 31, 2014
Notes
Note 9 - Fixed Assets and Intangibles	NOTE 9 - FIXED ASSETS AND INTANGIBLES
	Fixed assets consisted of the following as of December 31, 2014 and 2013:
		December 31,	December 31,
		2014	2013
	Furniture and Equipment	$8,108	$389
	Leasehold Improvements	2,500	2,500
		10,608	2,889
	Less: accumulated depreciation and amortization	-3,571	-856
		$7,037	$2,033
	Intangible assets consisted of the following as of December 31, 2014 and 2013:
		December 31,	December 31,
		2014	2013
	CBDS.com website (Cannabis Sativa)	$13,999	-
	Patents and Trademarks (Wild Earth)	4,425	3,790
	Patents and Trademarks (Kush)	10,136	-
	Intellectual Property Rights (Kush)	3,060,000	-
	Less:  Accumulated Amortization	-89,268	-8
		$2,999,292	$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 December 31, 2014.
	The Company generated a gain on sale of asset in the amount of $49,512 related to its sale of its hemp silk patent.  The Company received proceeds of $50,000 related to the sale and the patent had a carrying value of $488 at the time of the sale.

Note_10_Fair_Value_Measurement

Note 10 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2014
Notes
Note 10 - Fair Value Measurements	NOTE 10 – FAIR VALUE MEASUREMENTS
	We adopted ASC Topic 820 as of January 1, 2008 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 discreet points in time based on relevant market information.  The estimates involve uncertainties and cannot be determined with precision.  The carrying amounts of notes payable, accounts payable and 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 December 31, 2013, assets and liabilities measured at fair value on a recurring basis were:
		Total	Level 1	Level 2	Level 3
	Total assets measured at fair value	$-	$-	$-	$-
	Liabilities
	Derivative Liability	$32,309,105	$-	$-	$32,309,105
	Related Party convertible notes payable, net of discount	14,727	-	-	14,727
	Convertible notes payable, net of discount	2,162	-	-	2,162
	Total liabilities measured at fair value	$32,325,994	$-	$-	$32,325,994
	At December 31, 2014, the carrying amounts of accounts receivable, notes payable, accounts payable and 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 December 31, 2014, assets and liabilities measured at fair value on a recurring basis were:
		Total	Level 1	Level 2	Level 3
	Assets	$-	$-	$-	$-
	Available-for-sale securities	4,876	4,876
	Total assets measured at fair value	$4,876	$4,876	-	-
	Total liabilities measured at fair value	-	-	-	-

Note_11_Subsequent_Events

Note 11 - Subsequent Events	12 Months Ended
	Dec. 31, 2014
Notes
Note 11 - Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS
	The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued, and determined there are no additional events that require disclosure other than listed above.
	On February 25, 2015, the Company through its wholly owned subsidiary Hi Brands International, Inc. (jointly referred to hereinafter as “Cannabis Sativa”), entered into a Purchase, Supply and Joint Venture Agreement (the “Agreement”), with Centuria Natural Foods, Inc. (“Centuria”) whereby Cannabis Sativa will market Centuria’s proprietary CBD (Cannabidiol) Rich Hemp Oil products (the “Products”).
	The initial term of the Agreement is one year which may be renewed for additional one year periods upon the mutual agreement of the parties.  Within the first 90 days of the initial term of the Agreement, Cannabis Sativa shall order at least 5,000 units of Product.  Thereafter, Cannabis Sativa shall order at least 5,000 units of Product per month with the additional requirement that Cannabis Sativa order a minimum of 55,000 units of Product during the first 12 months of the Agreement.  Fifty percent of all gross revenue generated by the sale of the Products will be paid to Cannabis Sativa and fifty percent will be paid to Centuria.
	On March 13, 2015, Deborah Goldsberry was elected a member of the board of directors of the Registrant, Cannabis Sativa, Inc. (the “Company”).  Ms. Goldsberry is a long-time medical cannabis activist.  She brings hands-on experience to the Company’s board, having pioneered the highly acclaimed Berkeley Patients Group in Berkeley, California and Magnolia Wellness in Oakland, California.
	Subsequent to December 31, 2014, the Company issued 500,000 shares of its common stock to consultants.
	Subsequent to December 31, 2014, the Company issued 422,500 shares of its common stock to officers and directors of the Company.

Note_1_Summary_of_Significant_1

Note 1 - Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
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.
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.  At December 31, 2014 the company has established an allowance for doubtful accounts of $3,697 which is equal to the full amount of recorded accounts receivable.
Inventoy	Inventory - Inventory consists of salves, ointments, lotions, creams and balms and is carried at the lower of cost  or market, using the first-in, first-out method (FIFO) of determining cost.  At December 31, 2014 $11,144 in raw materials and $6,693 in finished goods inventory.  At December 31, 2013 we had $2,457 in raw materials and $1,512 in finished goods inventory.
Fixed Assets	Fixed Assets - 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 three (3) to seven (7) years. Leasehold improvements are amortized on the straight-line method over the lesser of the lease term or the useful life. 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. For the year ended December 31, 2014, depreciation expense was $2,343, of which $2,294 was recorded in General and Administrative expense and $49 was recorded in Cost of Revenues.  For the period from inception on April 9, 2013 through December 31, 2013 depreciation expense was $1,163, of which $307 was recorded in Loss from Discontinued Operations and $856 was recorded in General and Administrative expense on the Consolidated Statement of Operations.
Intangible Assets	Intangible Assets  -  Intangible assets are comprised of patents, trademarks, the Company’s “CBDS.com” website domain and intellectual property rights.  The patent is being amortized using the straight-line method over its economic life, which is estimated to be twenty (20) years.  The trademark, which is still in the application phase, is expected to have an indefinite useful life.  The CBDS.com website is expected to have an indefinite useful life.  The intellectual property rights are being amortized using the straight-line month over their economic life, which is estimated to be (20) years.  For the year ended December 31, 2014, amortization expense was $76,537. For the period from inception on April 9, 2013 through December 31, 2013 amortization expense was $146, of which $138 was recorded in Loss from Discontinued Operations and $8 was recorded in General and Administrative expense on the Consolidated Statement of Operations.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets - We do not amortize goodwill; however, we annually, or whenever there is an indication that goodwill may be impaired, evaluate qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step quantitative goodwill impairment test. The Company measures the carrying amount of the asset against the estimated discounted future cash flows associated with it.  Should the sum of the expected future net discounted cash flows be less than the carrying value of the asset being evaluated, an impairment loss would be recognized.   Based on our analysis as of December 31, 2014, the Company recorded goodwill impairment in the amount of $13,070,346.  Any future increases in fair value would not result in an adjustment to the impairment loss that is recorded in our consolidated financial statements.
	We analyze intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. We review the amortization method and period at least at each balance sheet date.  The effects of any revision are recorded to operations when the change arises.  We recognize impairment when the estimated undiscounted cash flow generated by those assets is less than the carrying amounts of such assets. The amount of impairment is the excess of the carrying amount over the fair value of such assets.
Revenue Recognition	Revenue Recognition - The Company recognizes revenue from product sales or services rendered when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured.
Principles of Consolidation	Principles of Consolidation - The financial statements include the accounts of Cannabis Sativa Inc. and its Wild Earth Naturals, Inc. and Kush, Inc. 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.
Use of Estimates	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. Significant estimates include, but are not limited to, the estimate of the allowance for doubtful accounts, inventory obsolescence, income taxes, and depreciable lives of long lived assets.
Advertising Costs	Advertising Costs - The Company generally expenses advertising costs as incurred. For the year ended December 31, 2014 advertising expenses was $27,178.  For the period from inception on April 9, 2013 through December 31, 2013 advertising expenses was $316 which was recorded in Loss from Discontinued Operations on the Consolidated Statement of Operations.
Income Taxes	Income Taxes – The Company adopted the provisions of ASC 740-10, Accounting for Uncertainty in Income Taxes, on January 1, 2007, with no material impact on the accompanying financial statements.
	The Company files income tax returns in the U.S. federal jurisdiction, and the State of Utah.  The Company is subject to federal, state and local income tax examinations by tax authorities for approximately the past three years, or in some instances longer periods.
	Deferred income taxes are provided using the asset and liability method, whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Net deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the net deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates at the date of enactment.
	When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any.  Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority.  The portion of the benefits associated with tax positions taken that exceeds the amount measured, if any, is reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination.  Interests and penalties associated with unrecognized tax benefits, if any, are classified as additional income taxes in the statement of operations.  Currently there are no penalties or interest.
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 notes payable, accounts payable, accrued liabilities approximate fair value given their short term nature or effective interest rates.
Earnings Per Share	Earnings Per Share – Basic net income (loss) per share is calculated pursuant to ASC Topic No. 260 whereby net income (loss) per share is divided by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share incorporates the dilutive effect of common stock equivalent options, warrants, and other convertible securities.  At December 31, 2014, the Company did not have any potentially dilutive securities outstanding.  For the period ended December 31, 2013, all potentially dilutive securities are anti-dilutive due to the Company’s losses from continued operations.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements – There have been no accounting pronouncements or changes in accounting principles during the period ended December 31, 2014 that are of significance, or have any potential significance, to us other than listed below.
	In June 2014, the FASB issued Accounting Standards Update (“ASU”) ASU 2014-10 Development Stage Entities. The amendments in ASU 2014-10 remove the definition of a development stage entity from Topic 915 Development Stage Entities, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of operations, cash flows, and shareholder’s equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations. ASU 2014-10 is effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. The Company may early adopt ASU 2014-10 for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued.
	The Company adopted this standard effective June 30, 2014. The Company’s financial statements have been impacted by the adoption of this ASU mainly by the removal of inception-to-date information in the Company’s statements of operations, cash flows, and stockholders’ equity.
Financial Statement Reclassification	Financial Statement Reclassification - Certain account balances from prior periods have been reclassified in these audited consolidated financial statements so as to conform to current period classifications.

Note_1_Summary_of_Significant_2

Note 1 - Summary of Significant Accounting Policies: Pro Forma Condensed Combined Statement of Operations (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Pro Forma Condensed Combined Statement of Operations	The following unaudited proforma condensed combined statement of operations reflects the results of operations of CANNABIS SATIVA for the year ended December 31, 2014, the results of operations for WILD EARTH NATURALS for the year ended December 31, 2014, and the results of operations for KUSH for the year ended December 31, 2014 as if the Companies had been consolidated effective January 1, 2014.
		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma
	Revenue	$ -	$3,454	$3,697	$7,151
	Cost of revenue	-	2,425	-	2,425
	Gross profit	-	1,029	3,697	4,726
	Impairment of goodwill	13,070,346	-	-	13,070,346
	Research and development expense	-	3,712		3,712
	General and administrative expense	819,408	353,885	765,925	1,939,218
	Other expense
	Gain on sale of patent	-	(49,512)	-	(49,512)
	Interest expense	6,939	19,558	-	26,497
	Loss from continued operations	(13,896,693)	(326,614)	(762,228)	(14,985,535)
	Net loss	$(13,896,693)	($326,614)	$(762,228)	$(14,985,535)
	The following unaudited proforma condensed combined statement of operations reflects the results of operations of CANNABIS SATIVA (formerly Ultra Sun Corp.) for the year ended December 31, 2013, the results of operations for WILD EARTH NATURALS for the period from the date of inception (April 9, 2013) through December 31, 2013, and the results of operations for KUSH for the period from the date of inception (January 24, 2013) through December 31, 2014 as if the Companies had been consolidated effective January 1, 2013.
		Cannabis Sativa	Wild Earth Naturals	Kush	Proforma
	Revenue	$-	$ 813	$-	$ 813
	Cost of revenue	-	869	-	869
	Gross profit (loss)	-	(56)	-	(56)
	General and administrative expense	-	185,218	89,859	275,077
	Other expense
	Interest expense	15,755	3,060	-	18,815
	Loss on change in fair value of derivative	32,309,105	-	-	32,309,105
	Loss from continued operations	(32,324,860)	(188,334)	(89,859)	-32,603,053
	Loss from discontinued operations	-32,178	-	-	-32,178
	Net loss	($32,357,038)	($188,334)	($89,859)	($32,635,231)

Note_2_Income_Taxes_Schedule_o

Note 2 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the income tax provision for the Company to the amount expected using the U. S. Federal statutory rate follows for the years ended December 31, 2014 and 2013:
		2014	2013
	Federal Tax Benefit (Expense) at Statutory Rates	($4,885,700)	($11,065,400)
	Stock for services	250,700	12,400
	Depreciation and amortization	-153,400	-200
	Excess tax gain on disposal over book	-	100
	Related party accruals	500	1,000
	Contributed services	12,200	-
	Loss on FV of Derivative	-	10,990,400
	Meals and entertainment	300	-
	Bad debt expense	1,300	-
	Contributed interest	6,300	-
	Valuation Allowance Adjustment	4,767,800	61,700
	Net Deferred Tax Benefit (Expense)	$-	$-

Note_2_Income_Taxes_Schedule_o1

Note 2 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets (liabilities) consisted of the following at December 31, 2014 and 2013:
		2014	2013
	Deferred tax assets:
	Operating Loss Carryforwards	$4,829,400	$61,700
	Related party accruals	1,900	1,500
	Bad debt expense	1,300	-
	Deferred tax liability:
	Depreciation	-212,400	-300
	Valuation Allowance Adjustment	-4,620,200	-62,900
	Deferred Tax Asset (Liability)	-	-

Note_4_Derivative_Liability_Sc

Note 4 - Derivative Liability: Schedule of Derivative Liability (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Derivative Liability
		2014	2013
	Market Value of conversions	-	$32,331,553
	Extinguishment of debt upon conversion	-	-78,112
	Extinguishment of remaining debt discount upon conversion	-	55,664
	Derivative liability at December 31, 2014 and 2013	-	$32,309,105

Note_5_Due_To_Related_Parties_

Note 5 - Due To Related Parties: Schedule of Future Payment Schedule for License Agreement (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Future Payment Schedule for License Agreement
	Payment Date:	Amount Due:
	31-Jul-15	930,897
	31-Dec-15	1,000,000
	30-Jun-16	1,000,000
		2,930,897
	Less:  Current Portion	-1,930,897
	Long-term portion	$1,000,000

Note_8_Availableforsale_Securi1

Note 8 - Available-for-sale Securities: Schedule of Available-for-sale Securities (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Available-for-sale Securities
	The following is a summary of available-for-sale securities at December 31, 2014:
		Amortized Cost	Gross Unrealized Gains	Gross Unrealized Losses	Fair Value (Net Carrying Amount)	Accumulated Other Comprehensive Income
	Equity Securities	-	$4,876	-	$4,876	$4,876
	Total Available-for-Sale Securities	-	$4,876	-	$4,876	$4,876

Note_9_Fixed_Assets_and_Intang1

Note 9 - Fixed Assets and Intangibles: Fixed Assets (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Fixed Assets
		December 31,	December 31,
		2014	2013
	Furniture and Equipment	$8,108	$389
	Leasehold Improvements	2,500	2,500
		10,608	2,889
	Less: accumulated depreciation and amortization	-3,571	-856
		$7,037	$2,033

Note_9_Fixed_Assets_and_Intang2

Note 9 - Fixed Assets and Intangibles: Schedule of Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Intangible Assets
		December 31,	December 31,
		2014	2013
	CBDS.com website (Cannabis Sativa)	$13,999	-
	Patents and Trademarks (Wild Earth)	4,425	3,790
	Patents and Trademarks (Kush)	10,136	-
	Intellectual Property Rights (Kush)	3,060,000	-
	Less:  Accumulated Amortization	-89,268	-8
		$2,999,292	$3,782

Note_10_Fair_Value_Measurement1

Note 10 - Fair Value Measurements: Fair Value Measurements, Assets and Liabilities, Recurring Basis (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Fair Value Measurements, Assets and Liabilities, Recurring Basis	As of December 31, 2013, assets and liabilities measured at fair value on a recurring basis were:
		Total	Level 1	Level 2	Level 3
	Total assets measured at fair value	$-	$-	$-	$-
	Liabilities
	Derivative Liability	$32,309,105	$-	$-	$32,309,105
	Related Party convertible notes payable, net of discount	14,727	-	-	14,727
	Convertible notes payable, net of discount	2,162	-	-	2,162
	Total liabilities measured at fair value	$32,325,994	$-	$-	$32,325,994
	At December 31, 2014, the carrying amounts of accounts receivable, notes payable, accounts payable and 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 December 31, 2014, assets and liabilities measured at fair value on a recurring basis were:
		Total	Level 1	Level 2	Level 3
	Assets	$-	$-	$-	$-
	Available-for-sale securities	4,876	4,876
	Total assets measured at fair value	$4,876	$4,876	-	-
	Total liabilities measured at fair value	-	-	-	-

Note_1_Summary_of_Significant_3

Note 1 - Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2014
Details
Entity Incorporation, Date of Incorporation	5-Nov-04

Note_1_Summary_of_Significant_4

Note 1 - Summary of Significant Accounting Policies: Pro Forma Condensed Combined Statement of Operations (Details) (USD $)	9 Months Ended	12 Months Ended		11 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013
Revenue	$813	$7,151
Cost of revenue	869	2,425
Gross profit (loss)	-56	4,726
Impairment of goodwill		13,070,346
Research and development expense		3,712
General and administrative expense	185,218	1,323,415
Gain on sale of patent		49,512
Interest expense	18,815	26,497
Net loss	-32,545,372	-14,369,732
Loss on change in fair value of derivative	-32,309,105
Pro Forma
Revenue		7,151	813
Cost of revenue		2,425	869
Gross profit (loss)		4,726	-56
Impairment of goodwill		13,070,346
Research and development expense		3,712
General and administrative expense		1,939,218	275,077
Gain on sale of patent		-49,512
Interest expense		26,497	18,815
Loss from continued operations		-14,985,535	-32,603,053
Net loss		-14,985,535	-32,635,231
Loss on change in fair value of derivative			32,309,105
Loss from discontinued operations			-32,178
Wild Earth Naturals Inc
Revenue	813	3,454
Cost of revenue	869	2,425
Gross profit (loss)	-56	1,029
Impairment of goodwill		0
Research and development expense		3,712
General and administrative expense	185,218	353,885
Gain on sale of patent		-49,512
Interest expense	3,060	19,558
Loss from continued operations	-188,334	-326,614
Net loss	-188,334	-326,614
Loss on change in fair value of derivative	0
Loss from discontinued operations	0
Kush
Revenue		3,697		0
Cost of revenue		0		0
Gross profit (loss)		3,697		0
Impairment of goodwill		0
General and administrative expense		765,925		89,859
Gain on sale of patent		0
Interest expense		0		0
Loss from continued operations		-762,228		-89,859
Net loss		-762,228		-89,859
Loss on change in fair value of derivative				0
Loss from discontinued operations				0
Cannabis Sativa
Revenue		0	0
Cost of revenue		0	0
Gross profit (loss)		0	0
Impairment of goodwill		13,070,346
Research and development expense		0
General and administrative expense		819,408	0
Gain on sale of patent		0
Interest expense		6,939	15,755
Loss from continued operations		-13,896,693	-32,324,860
Net loss		-13,896,693	-32,357,038
Loss on change in fair value of derivative			32,309,105
Loss from discontinued operations			($32,178)

Note_1_Summary_of_Significant_5

Note 1 - Summary of Significant Accounting Policies: Accounts Receivable (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
Details
Allowance for doubtful accounts	$3,697

Note_1_Summary_of_Significant_6

Note 1 - Summary of Significant Accounting Policies: Inventoy (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Details
Inventory, Raw Materials	$11,144	$2,457
Inventory, Finished Goods	$6,693	$1,512

Note_1_Summary_of_Significant_7

Note 1 - Summary of Significant Accounting Policies: Fixed Assets (Details) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Depreciation	$1,163	$2,343
General and Administrative Expense
Depreciation	856	2,294
Cost of Sales
Depreciation		49
Loss From Discontinued Operations
Depreciation	$307

Note_1_Summary_of_Significant_8

Note 1 - Summary of Significant Accounting Policies: Intangible Assets (Details) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Amortization of Intangible Assets	$146	$76,537
Loss From Discontinued Operations
Amortization of Intangible Assets	138
General and Administrative Expense
Amortization of Intangible Assets	$8
Patents
Finite-Lived Intangible Asset, Useful Life		20 years
Intellectual Property
Finite-Lived Intangible Asset, Useful Life		20 years

Note_1_Summary_of_Significant_9

Note 1 - Summary of Significant Accounting Policies: Impairment of Long-Lived Assets (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
Details
Impairment expense	$13,070,346

Recovered_Sheet1

Note 1 - Summary of Significant Accounting Policies: Advertising Costs (Details) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Details
Advertising Expense	$316	$27,178

Note_2_Income_Taxes_Details

Note 2 - Income Taxes (Details) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Operating Loss Carryforwards	$181,000	$14,023,300
Operating Loss Carryforwards, Expiration Date		31-Dec-34
Effective Income Tax Rate Reconciliation, Percent	34.00%	34.00%
Common Stock
Operating Loss Carryforwards, Expiration Date	31-Dec-33

Note_2_Income_Taxes_Schedule_o2

Note 2 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Details
Federal Tax Benefit (Expense) at Statutory Rates	($11,065,400)	($4,885,700)
Stock for services	12,400	250,700
Depreciation and amortization	-200	-153,400
Excess tax gain on disposal over book	100	0
Related party accruals	1,000	500
Contributed services	0	12,200
Loss on FV of Derivative	10,990,400	0
Meals and entertainment	0	300
Bad debt expense	0	1,300
Contributed interest	0	6,300
Valuation Allowance Adjustment	61,700	4,767,800
Net Deferred Tax Benefit (Expense)	$0	$0

Note_2_Income_Taxes_Schedule_o3

Note 2 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Deferred Tax Assets, Operating Loss Carryforwards	$4,829,400	$61,700
Related party accruals	1,900	1,500
Bad debt expense	1,300	0
Deferred tax liability:
Depreciation	-212,400	-300
Valuation Allowance Adjustment	-4,620,200	-62,900
Deferred Tax Asset (Liability)	$0	$0

Note_3_Common_Stock_Details

Note 3 - Common Stock (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Jun. 30, 2014
Extinguishment of debt upon conversion	$78,112
Extinguishment of derivative liability		32,309,105
Debt Instrument, Unamortized Discount		55,664
Common Stock, shares outstanding		7,825,000	15,114,738	15,014,738
Shares issued for services, Value			1,000,000
Prepaids		1,784	625,000
Evan Tweede, Inc
Shares issued for services, Value			1,000,000
Allocated Share-based Compensation Expense			375,000
Prepaids			625,000
Common Stock
Shares issued for cash, Shares		6,418,750
Debt Conversion, Converted Instrument, Shares Issued	3,889,071		3,889,071
Shares issued for services, Shares			100,000
Shares issued for services, Value			$100
Common Stock | Evan Tweede, Inc
Shares issued for services, Shares			100,000
Wild Earth Naturals Inc
Shares issued for cash, Shares		6,500,000
Kush
Common Stock, shares outstanding				3,300,667
Percentage of outstanding shares held				22.00%
Kush | Common Stock
Shares issued in connection with acquisition			3,300,667

Note_4_Derivative_Liability_Sc1

Note 4 - Derivative Liability: Schedule of Derivative Liability (Details) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Details
Market Value of conversions	$32,331,553	$0
Extinguishment of debt upon conversion	-78,112	0
Extinguishment of remaining debt discount upon conversion	55,664	0
Derivative liability	$32,309,105	$0

Note_4_Derivative_Liability_De

Note 4 - Derivative Liability (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2014
Extinguishment of debt upon conversion	$78,112
Extinguishment of derivative liability		$32,309,105
Common Stock
Debt Conversion, Converted Instrument, Shares Issued	3,889,071		3,889,071

Note_5_Due_To_Related_Parties_1

Note 5 - Due To Related Parties (Details) (USD $)	9 Months Ended	12 Months Ended	11 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Interest (expense)	$18,815	$26,497
Investor
Notes Payable, Related Parties, Current	196,279	541,189	196,279
Debt Instrument, Interest Rate, Stated Percentage		5.00%
Interest (expense)	3,060	18,582
Kush
Interest (expense)		0	0
Kush | NZT License Agreement
Earnable License Fee		2,000,000
License Payment Schedule		payable (i) $1,000,000.00 on or before July 31, 2015; and $1,000,000.00 on or before June 30, 2016; provided, that in the event any such payment is not made in full when due, and if the stock of Kush or the Registrant is publicly traded in the over-the-counter market or on a national exchange, Kush may pay or Licensor may elect to be paid the unpaid payment amount in the form of unregistered shares of such publicly traded stock, 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
Kush | MMJ License Agreement
Earnable License Fee		1,000,000
License Payment Schedule		in the event any such payment is not made in full when due, and if the stock of Kush or the Registrant is publicly traded in the over-the-counter market or on a national exchange, Kush may pay or Licensor may elect to be paid the unpaid payment amount in the form of unregistered shares of such publicly traded stock, 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
Kush | Salve/Ointment License Agreement
Earnable License Fee		60,000
License Payment Schedule		in the event any such payment is not made in full when due, and if the stock of Kush or the Registrant is publicly traded in the over-the-counter market or on a national exchange, Kush may pay or Licensor may elect to be paid the unpaid payment amount in the form of unregistered shares of such publicly traded stock, 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
Steven Kubby
Due to Related Parties, Current and Long-term		$2,930,897

Note_5_Due_To_Related_Parties_2

Note 5 - Due To Related Parties: Schedule of Future Payment Schedule for License Agreement (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Due to related parties	$2,472,086	$196,279
Due to related parties, Long-term portion	1,000,000
Steven Kubby
Due to related parties	1,930,897
Due to Related Parties, Current and Long-term	2,930,897
Due to related parties, Long-term portion	1,000,000
Steven Kubby | July 31, 2015
Payment Date	31-Jul-15
Due to related parties	930,897
Steven Kubby | December 31, 2015
Payment Date	31-Dec-15
Due to related parties	1,000,000
Steven Kubby | June 30, 2016
Payment Date	30-Jun-16
Due to related parties	$1,000,000

Note_6_Commitments_and_Conting1

Note 6 - Commitments and Contingencies (Details) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Operating Leases, Rent Expense	$4,062	$6,217
Property Subject to Operating Lease
Debt Instrument, Periodic Payment		771
Minimum
Area of Real Estate Property		908
Operating Leases, Rent Expense, Minimum Rentals	681
Maximum
Area of Real Estate Property		2,531
Operating Leases, Rent Expense, Minimum Rentals	$1,392

Note_7_Going_Concern_Considera1

Note 7 - Going Concern Considerations (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Details
Retained deficit	($46,915,104)	($32,545,372)
Total Assets	3,681,080	27,312
Total Liabilities	3,960,695	32,531,837
Working Capital Deficit	($2,286,975)

Note_8_Availableforsale_Securi2

Note 8 - Available-for-sale Securities (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Jan. 10, 2014
Proceeds from sale of available-for-sale securities	$147,723
Realized gain on available-for-sale securities	7,723
Hemp, Inc.
Proceeds from sale of available-for-sale securities	147,723
Realized gain on available-for-sale securities	7,723
Investment Owned, Balance, Shares		10,000,000
BioAdaptives, Inc.
Investment Owned, Balance, Shares	10,835
Share Price	$0.45
Investment Owned, Value	$4,876

Note_8_Availableforsale_Securi3

Note 8 - Available-for-sale Securities: Schedule of Available-for-sale Securities (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
Details
Equity Securities, Amortized Cost	$0
Equity Securities, Gross Unrealized Gains	4,876
Equity Securities, Gross Unrealized Losses	0
Equity Securities, Fair Value (Net Carrying Amount)	4,876
Total Available-for-Sale Securities, Amortized Cost	0
Total Available-for-Sale Securities, Gross Unrealized Gains	4,876
Total Available-for-Sale Securities, Gross Unrealized Losses	0
Total Available-for-Sale Securities, Fair Value (Net Carrying Amount)	4,876
Total Available-for-Sale Securities, Accumulated Other Comprehensive Income	$4,876

Note_9_Fixed_Assets_and_Intang3

Note 9 - Fixed Assets and Intangibles: Fixed Assets (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment, Gross	$10,608	$2,889
Less: accumulated depreciation and amortization	-3,571	-856
Property and equipment, net	7,037	2,033
Furniture and Fixtures
Property, Plant and Equipment, Gross	8,108	389
Leasehold Improvements
Property, Plant and Equipment, Gross	$2,500	$2,500

Note_9_Fixed_Assets_and_Intang4

Note 9 - Fixed Assets and Intangibles: Schedule of Intangible Assets (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Intangibles, net	$2,999,292	$3,782
Less: Accumulated Amortization	-89,268	-8
CBDS.com website (Cannabis Sativa)
Intangibles, net	13,999	0
Patents and Trademarks (Wild Earth)
Intangibles, net	4,425	3,790
Patents and Trademarks (Kush)
Intangibles, net	10,136	0
Intellectual Property Rights (Kush)
Intangibles, net	$3,060,000	$0

Note_9_Fixed_Assets_and_Intang5

Note 9 - Fixed Assets and Intangibles (Details) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Gain on sale of asset		$49,512
Sale of fixed assets and intangibles	965	50,000
Intangible Assets, Fair Value		$488
KPAL, LLC
Equity Method Investment, Ownership Percentage		90.00%

Note_10_Fair_Value_Measurement2

Note 10 - Fair Value Measurements: Fair Value Measurements, Assets and Liabilities, Recurring Basis (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Total assets measured at fair value	$4,876	$0
Derivative liability	0	32,309,105
Related party convertible notes payable, net of discount		14,727
Convertible notes payable, net of discount		2,162
Total liabilities measured at fair value	0	32,325,994
Available-for-sale securities	4,876
Fair Value, Inputs, Level 1
Total assets measured at fair value	4,876	0
Derivative liability		0
Related party convertible notes payable, net of discount		0
Convertible notes payable, net of discount		0
Total liabilities measured at fair value	0	0
Available-for-sale securities	4,876
Fair Value, Inputs, Level 2
Total assets measured at fair value	0	0
Derivative liability		0
Related party convertible notes payable, net of discount		0
Convertible notes payable, net of discount		0
Total liabilities measured at fair value	0	0
Fair Value, Inputs, Level 3
Total assets measured at fair value	0	0
Derivative liability		32,309,105
Related party convertible notes payable, net of discount		14,727
Convertible notes payable, net of discount		2,162
Total liabilities measured at fair value	$0	$32,325,994

Note_11_Subsequent_Events_Deta

Note 11 - Subsequent Events (Details) (Subsequent Event)	12 Months Ended
	Dec. 31, 2014
Management
Shares issued for services, Shares	422,500
Centuria Natural Foods, Inc.
Minimum Product Order Size, per month	5,000
Minimum Product Order Size	55,000
Consultants
Shares issued for services, Shares	500,000