Beyond Commerce (BYOC) 10-K 31 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 22, 2022	Jun. 30, 2021
Cover [Abstract]
Entity Registrant Name	BEYOND COMMERCE, INC.
Entity Central Index Key	0001386049
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Entity Common Stock Shares Outstanding		15,441,610,289
Entity Public Float			$ 9,890,706
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	No
Entity File Number	000-52490
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	98-0512515
Icfr Auditor Attestation Flag	false
Entity Address Address Line 1	3773 Howard Hughes Pkwy
Entity Address Address Line 2	Suite 500
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89169
City Area Code	702
Local Phone Number	675-8022
Phone Fax Number Description	Registrant’s telephone number, including area code
Auditor Name	Haynie & Company
Auditor Location	Salt Lake City, Utah
Auditor Firm Id	457

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash & cash equivalents	$ 570,349	$ 84,262
Accounts receivable	971,095	1,169,486
Other current assets	65,903	23,123
Total current assets	1,607,347	1,276,871
Property, equipment, and software, net	23,980	39,245
Investments	250,000	0
Intangible assets	1,987,216	2,657,458
Goodwill	1,299,144	1,299,144
Operating Lease right of use asset	59,017	97,008
Total assets	5,226,704	5,369,726
Current liabilities:
Accounts payable	490,654	892,557
Operating Lease Liability, current	47,731	41,326
Accrued Interest	1,002,410	699,344
Accrued payroll & related items	110,165	1,402,714
Derivative liability	532,384	1,005,617
Short-term borrowings, net of discount	1,731,428	2,929,983
Short-term borrowings- related party	1,500,000	54,000
Total current liabilities	5,414,772	7,025,541
Operating lease liability, noncurrent	18,690	66,421
Long-term borrowings, net of debt discount	3,058,828	3,152,580
Total liabilities	8,492,290	10,244,542
Stockholders' Deficit:
Common stock, $0.001 par value, 30,000,000,000 shares authorized, 13,390,287,415 and 3,410,355,200 shares issued and outstanding, respectively.	13,390,287	3,410,355
Additional paid in capital	51,073,155	50,263,645
Accumulated deficit	(67,808,598)	(58,645,834)
Deficit attributable to Beyond Commerce, Inc. stockholders	(3,344,314)	(4,971,834)
Equity attributable to noncontrolling interest	78,728	97,018
Total stockholders' deficit	(3,265,586)	(4,874,816)
Total liabilities and stockholders' deficit	5,226,704	5,369,726
Series A Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock series A; $0.001 par value; 250 shares authorized; 249.9 and 249.9 shares issued and outstanding, respectively.	0	0
Series B Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock series A; $0.001 par value; 250 shares authorized; 249.9 and 249.9 shares issued and outstanding, respectively.	0	0
Series C Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock series A; $0.001 par value; 250 shares authorized; 249.9 and 249.9 shares issued and outstanding, respectively.	$ 842	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical1) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Common Stock, shares authorized	30,000,000,000	30,000,000,000
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock, shares issued	13,390,287,415	13,390,287,415
Common Stock, shares outstanding	3,410,355,200	3,410,355,200
Preferred stock undesignated	10,000,099	10,000,099
Series C Preferred Stock [Member]
Common Stock, shares issued	842,002	842,002
Common Stock, shares outstanding	842,002	842,002
Preferred stock undesignated	50,000,000	50,000,000
Preferred stock, par or stated value	$ 0.001	$ 0.001
Preferred stock, shares issued	842,002	0
Preferred stock, shares outstanding	842,002	0
Series A Preferred Stock [Member]
Preferred stock undesignated	250	250
Preferred stock, par or stated value	$ 0.001	$ 0.001
Preferred stock, shares issued	249	249
Preferred stock, shares outstanding	249	249
Series B Preferred Stock [Member]
Preferred stock undesignated	51	51
Preferred stock, par or stated value	$ 0.001	$ 0.001
Preferred stock, shares issued	51	51
Preferred stock, shares outstanding	33	33

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenues	$ 4,243,053	$ 4,188,782
Operating expenses
Cost of revenue	1,256,018	1,400,146
Selling, general and administrative	690,391	1,348,512
Payroll expense	2,784,613	2,546,637
Professional Fees	1,046,342	732,367
Depreciation and amortization	412,223	496,199
Total costs and operating expenses	6,189,587	6,523,861
Loss from operations	(1,946,534)	(2,335,079)
Non-operating income (expense)
Interest expense	(589,206)	(1,799,467)
Amortization of debt discount	106,248	620,764
Derivative related expenses	(2,944,750)	(1,334,870)
Change in derivative liability	399,342	(4,713,386)
(Loss) on extinguishments of debt, net	4,853,888	0
PPP loan forgiveness	1,133,514	0
Impairment of intangible assets	(273,284)	0
Net non-operating income (expense)	(7,234,520)	(8,468,487)
Loss from continuing operations before income tax	(9,181,054)	(10,803,566)
Income (loss) from discontinued operation, net of tax	0	350,700
Provision for income tax	0	0
Consolidated net loss	(9,181,054)	(10,452,866)
Consolidated net income (loss) attributable to:
Noncontrolling interest	(18,290)	(34,232)
Consolidated net loss, controlling interest	$ (9,162,764)	$ (10,418,634)
Net loss per common share-basic and diluted	$ 0	$ 0
Weighted average common shares outstanding, basic and diluted	5,441,304,567	2,377,723,063

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CONSOLIDATED STATEMENTS OF CASH FLOWS
Net (loss)	$ (9,181,054)	$ (10,452,866)
Loss from discontinued operations	0	(350,700)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock issued for services	0	190,450
Derivative related expenses	2,944,750	2,393,201
Amortization of debt discount	106,248	620,764
Loss on extinguishment of debt	(4,853,888)	0
Gain on forgiveness of PPP loan	(1,133,514)	0
Interest default and accretion addition to notes payable	15,000	0
Change in derivative liability	(399,342)	4,713,386
Depreciation and amortization	412,223	496,199
Impairment of intangible assets	273,284	0
Changes in assets and liabilities:
(Increase) decrease in accounts receivables	198,391	178,328
(Increase) decrease in current assets	(4,789)	(98,023)
Increase (decrease) in accounts payable	(401,904)	295,391
Increase (decrease) in payroll liabilities	(52,750)	387,535
Increase (decrease) in other current liabilities	521,972	737,685
Net cash (used) provided in operating activities	(1,847,597)	(888,650)
Cash flows from investing activities:
Acquisition of property and equipment	0	(16,230)
Investment	(250,000)	0
Net cash used in investing activities	(250,000)	(16,230)
Cash flows from financing activities:
Payment of note payable	(191,316)	(123,453)
Proceeds from sale of preferred stock series C	2,000,000	0
Cash receipts from notes payable	775,000	527,255
Net cash provided by financing activities	2,583,684	403,803
Net increase (decrease) in cash and cash equivalents	486,087	(501,077)
Cash and cash equivalents, beginning balance	84,262	585,339
Cash and cash equivalents, ending balance	570,349	84,262
Cash Paid For:
Interest	8,749	101,797
Income taxes	0	0
Summary of Non-Cash Investing and Financing Information:
Stock issued for conversion of debt	943,288	1,915,351
Stock issued for conversion of Series C preferred stock	8,075,410	0
Stock issued for warrant settlement	363,186	0
Stock Issued for extinguishment of debt	$ 598,048	$ 0

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Total	Series A Prefered Stock [Member]	Series B Prefered Stock [Member]	Series C Prefered Stock [Member]	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Noncontrolling Interest
Balance, shares at Dec. 31, 2019		249	20		1,495,004,678
Balance, amount at Dec. 31, 2019	$ (3,003,794)	$ 0	$ 0	$ 0	$ 1,495,004	$ 43,597,152	$ (48,227,200)	$ 131,250
Common stock issued for debt conversion shares					1,915,350,522
Common stock issued for debt conversion amount	1,915,351				$ 1,915,351
Extinguishment of derivative liabilities on conversion	6,476,043					6,476,043
Preferred stock series B issued for services shares			13
Preferred stock series B issued for services amount	190,450					190,450
Net loss	(10,452,866)						(10,418,634)	(34,232)
Balance, shares at Dec. 31, 2020		249	33		3,410,355,200
Balance, amount at Dec. 31, 2020	(4,874,816)	$ 0	$ 0	$ 0	$ 3,410,355	50,263,645	(58,645,834)	97,018
Common stock issued for debt conversion shares					943,288,342
Common stock issued for debt conversion amount	943,288				$ 943,288
Extinguishment of derivative liabilities on conversion	2,958,547					2,958,547
Net loss	(9,181,054)						(9,162,764)	(18,290)
Preferred stock series C issued shares				20,000
Preferred stock series C issued amount	2,000,000			$ 20		1,999,980
Preferred stock series B issued shares			18
Preferred stock series B issued amount	0		$ 0
Extinguishment of debt shares				1,556,905	598,048,320
Extinguishment of debt amount	3,435,695			$ 1,557	$ 598,048	2,836,090
Common stock issued for conversion of preferred stock series C shares				(807,541)	8,075,410,000
Common stock issued for conversion of preferred stock series C amount	0			$ (808)	$ 8,075,410	(8,074,602)
Common stock issued for warrants shares					363,185,553
Common stock issued for warrants amount	581,097				$ 363,186	217,911
Preferred stock series C issued for settlement shares				72,638
Preferred stock series C issued for settlement amount	$ 871,657			$ 73		871,584
Balance, shares at Dec. 31, 2021	18	249	51	842,002	13,390,287,415
Balance, amount at Dec. 31, 2021	$ (3,265,586)	$ 0	$ 0	$ 842	$ 13,390,287	$ 51,073,155	$ (67,808,598)	$ 78,728

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2021
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	NOTE 1 - DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Beyond Commerce, Inc. (the “Company”, ”BCI” and “we”), has a planned business objective to develop, acquire, and deploy disruptive strategic software technology and market-changing business models through selling our own products and the acquisitions of existing companies. We plan to offer a cohesive digital product and services platform to provide our future clients with a single point of contact for all their Internet Marketing Technology and Services (IMT&S) and Information Management (IM) initiatives. Basis of Presentation The consolidated financial statements and the notes thereto for the years ended December 31, 2021 and 2020 included herein include the accounts of the Company, its wholly-owned subsidiaries Service 800 Inc, Customer Centered Strategies, LLC, which the Company has an 80% investment interest, and PathUX and IDriveYourCar (which has been discontinued as of April 24, 2020, see Note 4-Discontinued Operations). The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. All significant intercompany accounts and transactions have been eliminated in consolidation. Any reference in these notes to applicable guidance is meant to refer to the authoritative GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”).

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
ACCOUNTING POLICIES
ACCOUNTING POLICIES	NOTE 2 - ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements and accompanying notes in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are used in the determination of depreciation and amortization and the valuation for non-cash issuances of equity instruments, income taxes, and contingencies, among others. Actual results could differ materially from these estimates. Cash and Cash Equivalents The Company classifies as cash and cash equivalents amounts on deposit in banks and cash temporarily in various instruments with original maturities of three months or less at the time of purchase. The Company’s cash management system is currently integrated within several banking institutions. Fair Value of Financial Instruments The carrying value of the current assets and liabilities approximate fair value due to their relatively short maturities. Fair Value Measurements Statement of financial accounting standard FASB Topic 820, Disclosures about Fair Value of Financial Instruments, requires that the Company disclose estimated fair values of financial instruments. The carrying amounts reported in the statements of financial position for assets and liabilities qualifying as financial instruments are a reasonable estimate of fair value. The Company applies the fair value hierarchy as established by GAAP. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure the fair value as follows. • Level 1 • Level 2 • Level 3 Below is a summary of liabilities carried at fair value on a recurring basis: December 31, 2021 Fair Value Measurements Level 1 Level 2 Level 3 Total Fair Value Liabilities Derivative Liabilities $ $ - $ 532,384 $ 532,384 Total $ $ - $ 532,384 $ 532,384 December 31, 2020 Fair Value Measurements Level 1 Level 2 Level 3 Total Fair Value Liabilities Derivative Liabilities $ $ - $ 1,005,617 $ 1,005,617 Total $ $ - $ 1,005,617 $ 1,005,617 Below is the summary of changes in Level 3 liabilities: Derivative liability as of December 30, 2020 $ 1,005,617 Loss on derivative and interest on conversion 2,944,750 Reclassed to additional paid in capital for notes converted into shares of common stock (2,958,547 ) Change in derivative liability during the period (399,342 ) Reclass to accrued loss contingency (60,094 ) Balance at December 31, 2021 $ 532,384 Management considers all of its derivative liabilities to be Level 3 liabilities. Revenue Recognition The Company recognizes revenue in accordance with FASB ASC Subtopic 606-10, Revenue Recognition. We recognize revenue as we transfer control of deliverables (products, solutions and services) to our customers in an amount reflecting the consideration to which we expect to be entitled. To recognize revenue, we apply the following five step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when a performance obligation is satisfied. We account for a contract based on the terms and conditions the parties agree to, the contract has commercial substance and collectability of consideration is probable. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience. The majority of the Company’s revenue is generated by the completion of a survey. Revenue is recognized and customers are billed at the point in time a survey occurs or when a related service is complete. The Company may require a deposit from new customers for set up costs or as down payments. These amounts are not significant to the financial statements. Accounts receivable The Company’s accounts receivable arise primarily from the sale of the Company’s products. On a periodic basis, the Company evaluates each customer account and based on the days outstanding of the receivable, history of past write-offs, collections, and current credit conditions, writes off accounts it considers uncollectible. With most of our retail and distribution partners, invoices will typically be due in 30 or 45 days. The Company does not accrue interest on past due accounts and the Company does not require collateral. Accounts become past due on an account-by-account basis. Determination that an account is uncollectible is made after all reasonable collection efforts have been exhausted. For the years ended December 31, 2021 and 2020 the Company has not provided any sales allowance nor any allowance for doubtful accounts. Property and Equipment Property and equipment are carried at cost, and are being depreciated using the straight-line over the estimated useful lives as follows: Equipment, Furniture and fixtures 5-7 years Software 16-60 months Vehicles 7 years When retired or otherwise disposed, the carrying value and accumulated depreciation of the property and equipment is removed from its respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Expenditures for maintenance and repairs which do not extend the useful lives of the related assets are expensed as incurred. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and then is revalued at each reporting date, with changes in fair value reported in the consolidated statement of operations. For stock based derivative financial instruments, Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at the end of each reporting period. Any increase or decrease in the fair value from inception is made quarterly and appears in results of operations as a change in fair market value of derivative liabilities. Valuation of Derivative Instruments ASC 815 “Derivatives and Hedging” requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date and measured at their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option pricing formula. Upon conversion of a note where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares at fair value, relieves all related notes, derivatives and debt discounts and recognizes a net gain or loss on debt extinguishment. Management used the following inputs to value the Derivative Liabilities for the years ended December 31, 2021 and 2020, respectively: 2021 Derivative Liability 2020 Derivative Liability Expected term 1 year 1 year to 2.5 years Exercise price $0.00012 - $0.0014 $0.0004 - $0.001 Expected volatility 198% - 288% 270% - 279% Expected dividends None None Risk-free rate 0.07 % to 0.39% 0.10 % to 0.12% Intangible Assets Intangible assets with a finite life consist of Technology/Intellectual Property; Customer Base; Tradename/Trademarks; Assembled Workforce; Non-Compete Agreements and Customer Relationships are carried at cost less accumulated amortization. The Company amortizes the cost of identified intangible assets on a straight-line basis over the expected period of benefit, which is generally three years for customer relationships and the contractual term for covenants not to compete, which range from five to ten years. No impairment was taken in 2021. Goodwill Goodwill is recognized and initially measured as any excess of the acquisition-date consideration transferred in a business combination over the acquisition-date amounts recognized for the net identifiable assets acquired. Goodwill is not amortized but is tested for impairment annually, or more frequently if an event occurs or circumstances change that would more likely than not result in an impairment of goodwill. Impairment testing is performed at the reporting unit level. A reporting unit is defined as an operating segment or one level below an operating segment, referred to as a component. A component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component. The goodwill impairment analysis is a single-step quantitative assessment that identifies both the existence of impairment and the amount of impairment loss by comparing the estimated fair value of a reporting unit to its carrying value, with any excess carrying value over the fair value being recognized as an impairment loss, limited to the total amount of goodwill allocated to that reporting unit. The Company performs its annual goodwill impairment test as of December 31st of each year or when indicators exist, and has identified one reporting unit that currently carries a goodwill balance. No impairment was taken in 2021. Impairment of Long-lived Assets The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35-21, Accounting for the Impairment of Long-Lived Assets Leases The Company accounts for leases in accordance with the provisions of ASC 842, Leases. This standard requires lessees to recognize on the balance sheet assets and liabilities for leases with lease terms of more than 12 months. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee will depend primarily on its classification as a finance or operating lease. In accordance with ASC 842, the Company determines if an arrangement is a lease at inception. The Company has an operating lease for the Company’s subsidiary Service 800 corporate office. Operating leases are included in operating lease ROU assets and operating lease liabilities, current and noncurrent, on the consolidated balance sheet. Lease liabilities are initially recorded at the present value of the lease payments by discounting the lease payments by the Incremental Borrowing Rate and then recording accretion over the lease term using the effective interest method. Operating lease classification results in a straight-line expense recognition pattern over the lease term and recognized lease expense as a single expense component, which results in amortization of the ROU asset that equals the difference between lease expense and interest expense. Operating lease expense is included in selling, general and administrative expense, based on the use of the leased asset, on the consolidated statement of income. Leases with an initial term of 12 months or less are not recorded on the balance sheet and are not material; the Company recognizes lease expense for these leases on a straight-line basis over the remaining lease term. Income Taxes The Company accounts for income taxes under ASC 740-10-30. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income of the consolidated statements of operations in the period that includes the enactment date. A valuation allowance is provided when it is more likely than not that some or all of the deferred tax assets may not be realized. The Company follows the guidance of ASC 740-10-25 in determining whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The Company had no material adjustments to its liabilities for unrecognized income tax benefits. Stock Based Compensation During the years ending December 31, 2021 and 2020, the Company did not issue any stock options. The former stock-based compensation plan expired on September 11, 2018. The Company issued 18 shares of Preferred Stock Series B to two officers. The value of the share issuance was zero based upon an independent valuation of the transaction. Recent Accounting Pronouncements The Company reviews all of the Financial Accounting Standard Board’s updates periodically to ensure the Company’s compliance of its accounting policies and disclosure requirements to the Codification Topics. The FASB has issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The new guidance is intended to simplify the accounting for income taxes by removing certain exceptions to the general principles of ASC 740. The guidance also improves consistent application by clarifying and amending existing guidance from ASC 740. This guidance is effective for fiscal years beginning after December 15, 2020, including interim periods therein and is to be applied on a retrospective, modified retrospective or prospective approach, depending on the specific amendment. Early adoption is permitted. The adoption of the new guidance did not change anything in the consolidated financial statements and therefore had no material impact. In August 2020, the Financial Accounting Standards Board (“FASB”) issued a new standard (ASU 2020-06) to reduce the complexity of accounting for convertible debt and other equity-linked instruments. The ASU simplifies accounting for convertible instruments by removing major separation models required under current Generally Accepted Accounting Principles (GAAP). Consequently, more convertible debt instruments will be reported as a single liability instrument and more convertible preferred stock as a single equity instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted earnings per share (EPS) calculation in certain areas. As a result, the new standard may affect net income and EPS, and therefore performance measures, and increase debt levels which may impact debt covenant compliance. ASU 2020-06 is effective for public business entities that meet the definition of a Securities and Exchange Commission (SEC) filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the standard will be effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption will be permitted. The Company will continue to monitor these emerging issues to assess any potential future impact on its financial statements. The Company has taken the position that any future standards will not be disclosed to the extent they are not material to our operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2021
GOING CONCERN
GOING CONCERN	NOTE 3 - GOING CONCERN The Company’s financial statements are prepared using GAAP, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. Because of recent events, the Company cannot state with certainty of its ability to continue as a going concern. The accompanying consolidated financial statements have been prepared assuming that we will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has suffered losses from operations and has a working capital deficit, and negative cash flows from operations which raise substantial doubt about its ability to continue as a going concern. Management is taking steps to raise additional funds to address its operating and financial cash requirements to continue operations in the next twelve months. Management has devoted a significant amount of time in attempting to raise capital from additional debt and equity financing. Due to its nominal revenues, the Company’s ability to continue as a going concern is dependent upon raising additional funds through debt and equity financing and generating revenue through Service 800 and CCS. A merger transaction(s) with a well-capitalized entity is also considered. There are no assurances the Company will receive the necessary funding or generate revenue necessary to fund operations. If we are unable to obtain additional funds, or if the funds cannot be obtained on terms favorable to us, we will be required to delay, scale back or eliminate our plans to continue to develop and expand our operations or in the extreme situation, cease operations altogether.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2021
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS	NOTE 4 - DISCONTINUED OPERATIONS PathUX, LLC On April 24, 2020, the Company entered into a Settlement and Release Agreement whereby, effective as of April 1, 2020, the purchase agreement between the former shareholders of PathUX and IDriveYourCar dated May 31, 2019 was effectively unwound, with all assets and liabilities returned to such former shareholders. Income (loss) from discontinued operations, net of tax and the loss on sale of discontinued operations, net of tax, of the PathUX business which is presented in total as discontinued operations, net of tax in the Company’s Consolidated Statements of Operations for the period ended December 31, 2020 is as follows: 2020 Total net sales $ 219,867 Cost of sales 147,829 Operating, selling, general and administrative expenses 91,133 Amortization of software 134,686 Income (loss) from discontinued operations (153,781 ) Gain on sale of discontinued operations 504,481 Income tax provision - Discontinued operations, net of tax $ 350,700

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2021
INVESTMENTS
INVESTMENTS	NOTE 6 – INVESTMENTS The Company owns 80% of CCS and includes the accounting records of CCS in its consolidated financial statements. As of December 31, 2021, the non-controlling interest in CCS as recorded on the consolidated balance sheet was $78,728 and reported year to date 2021 net loss of noncontrolling interest of $18,290. On November 23, 2021, the Company entered into a simple agreement for future equity (the "SAFE") with Cityfreighter, Inc. ("Cityfreighter"), pursuant to which the Company invested $250,000 (the "Purchase Amount"). Cityfreighter is a California based developer of electric low-floor trucks for the last mile delivery industry. Beyond Commerce received customary representations and warranties from Cityfreighter. The SAFE provides the Company with the right to either (a) future equity in Cityfreighter when it completes an Equity Financing (as defined below), or (b) future equity in Cityfreighter or cash proceeds if there is a liquidity or dissolution event. The Company included the $250,000 investment in Cityfreighter on the balance sheet. This investment is not accounted for under the equity method. On December 2, 2021 the Company executed a binding Letter of Intent ("LOI") with Elettricars (of Italy) to attain the exclusive U.S. rights to its low-speed electric vehicle ("LSEV"). Elettricars is focused on manufacturing and commercializing a low-speed electric vehicle ("LSEV"), a 4-wheeled motor vehicle, not an ATV, with a top speed of 25 mph and weighs less than 3,000 lbs. The Company paid Elettricars an initial payment in the amount of $50,000 in connection with the execution of a Definitive Agreement, which is being held in escrow. On March 12, 2022 the Company, upon further due diligence, agreed not to enter into a definitive agreement for the acquisition of the US rights to Elettricars’ intellectual property. The initial payment of $50,000 held in escrow was returned to the Company.

PROPERTY SOFTWARE AND COMPUTER

PROPERTY SOFTWARE AND COMPUTER EQUIPMENT	12 Months Ended
	Dec. 31, 2021
PROPERTY SOFTWARE AND COMPUTER EQUIPMENT
PROPERTY SOFTWARE AND COMPUTER EQUIPMENT	NOTE 5 - PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT Property and equipment at December 31, 2021 and 2020 consisted of the following: 2021 2020 Office and computer equipment $ 25,003 $ 25,003 Furniture and fixtures 17,888 17,888 Software 20,822 20,822 Total property, software and computer equipment 63,713 63,713 Less: accumulated depreciation (39,733 ) (24,469 ) $ 23,980 $ 39,245 Depreciation expense for the year ended December 31, 2021 was $ 15,264, compared to $14,453 for the year ended December 31, 2020.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
INTANGIBLE ASSETS
INTANGIBLE ASSETS	NOTE 7 - INTANGIBLE ASSETS Intangible Assets of the Company at December 31, 2021and 2020 are summarized as follows: December 31, 2021 Cost Accumulated Impairment of Net Amortization Asset Tradename-Trademarks $ 547,300 $ (155,068 ) $ - $ 392,232 Assembled Workforce 405,546 (114,905 ) - 290,641 IP/Technology 176,000 (99,733 ) - 76,267 Customer Base 1,613,538 (496,462 ) - 1,117,076 Non-Competition agreements 226,100 (226,100 ) - - Customer Relationships - CCS 537,998 (153,714 ) (273,284 ) 111,000 Total $ 3,506,482 $ (1,245,982 ) $ (273,284 ) $ 1,987,216 December 31, 2020 Cost Accumulated Impairment of Net Amortization Asset Tradename-Trademarks $ 547,300 $ (100,338 ) $ - $ 446,962 Assembled Workforce 405,546 (74,350 ) - 331,196 IP/Technology 176,000 (64,533 ) - 111,467 Customer Base 1,613,538 (325,688 ) - 1,287,850 Non-Competition agreements 226,100 (207,258 ) - 18,842 Customer Relationships - CCS 537,998 (76,857 ) - 461,141 Total $ 3,506,482 $ (849,024 ) $ - $ 2,657,458 Amortization expense for the year ended December 31, 2021 was $396,959 compared to $481,745 for the year ended December 31, 2020. The Company recognized an impairment expense of $273,284 in 2021 of its intangible assets. As of December 31, 2021, future amortization expense is expected to be: Fiscal years ended December 31, Amortization 2022 314,138 2023 314,138 2024 284,805 2025 278,938 2026 278,938 Thereafter 516,259 Total $ 1,987,216 Goodwill The carrying value of Goodwill for the years ended 2021 and 2020 was $1,299,144. The Company performs its annual goodwill impairment test as of December 31st of each year or when indicators exist, and has identified one reporting unit that currently carries a goodwill balance. No impairment was taken in 2021 or 2020.

SHORT AND LONG TERM BORROWINGS

SHORT AND LONG TERM BORROWINGS	12 Months Ended
	Dec. 31, 2021
SHORT AND LONG TERM BORROWINGS
SHORT AND LONG TERM BORROWINGS	NOTE 8 - SHORT AND LONG TERM BORROWINGS Short-term and Long-term borrowings, consist of the following: December 31, December 31, Short term debt; 2021 2020 Convertible Promissory Notes, bearing an annual interest rate of 24% secured, past due $ 112,259 $ 97,259 Short-Term Note - Jean Mork Bredeson cash deficit holdback, 15%, past due 210,000 210,000 Short-Term Note - Jean Mork Bredeson purchase allocation, 15%, past due 1,409,169 1,409,169 Convertible promissory note, related party, interest rate 2.0% 1,500,000 - Funding from the Payroll Protection Program, annual interest of 1%, due 04/24/2022 - 500,000 Convertible Promissory Notes, bearing an annual interest rate of 8% secured, due 08/07/2020 - 713,554 Total short-term debt 3,231,428 2,929,983 Long term debt; Convertible Promissory Notes, bearing an annual interest rate of 5.0%, due 12/31/22 - 350,000 Promissory Note - Jean Mork Bredeson, interest rate 5.5%, due 2/28/2022 2,100,000 2,100,000 Funding from SBA Program, annual interest of 3.75%, due 03/30/2051 150,000 - Senior Secured Redeemable Debenture, bearing an annual interest rate of 16%, due 12/31/2021, past due 826,547 826,547 Total short-term and long-term borrowings, before debt discount 6,307,975 6,206,530 Less debt discount (17,719 ) (123,967 ) Total short-term and long-term borrowings, net $ 6,290,256 $ 6,082,563 Short-term and Long-term borrowings, consist of the following: Short-term borrowings - net of discount $ 3,231,428 $ 2,929,983 Long-term borrowings - net of discount 3,058,828 3,152,580 Total short-term and long-term borrowings - net of discount $ 6,290,256 $ 6,082,563 On August 7, 2018, we entered into a securities purchase agreement (“SPA”) with Discover Growth Fund, LLC (“Discover”), pursuant to which we issued a senior secured redeemable convertible debenture in the principal amount of $2,717,391 (of which $217,391 was retained by Discover as an original issue discount) (the “Debenture”), in exchange for $500,000 cash consideration and a promissory note issued to the Company in the amount of $2,000,000 (the “Note”). During the fiscal year 2019, Discover Growth Fund LLC paid the additional $2,000,000 to the Company and converted $1,249,522 of the aggregate debt. During the year ended December 31, 2020, Discover Growth Fund LLC converted $754,315 of their outstanding debt including interest for 935,350,522 shares of common stock. On March 19, 2021, the Company entered into a securities exchange agreement (the “Exchange Agreement”) with an existing institutional investor (the “Investor”), whereby, in exchange for the Investor returning to the Company for cancellation the Senior Secured Redeemable Convertible Debenture, issued by the Company on August 7, 2018, which was convertible into Common Stock at a variable conversion price. The Company issued to the Investor 1,556,905 shares of the Company’s Series C Convertible Preferred Stock, which are convertible into a fixed number of shares of Common Stock. The valuation was derived from a loss on extinguishment of debt of $3,435,695 that represents the fair value of debt forgiveness, less the issuance of 598,048,320 common stock shares valued at par of $0.001. On November 27, 2018, the Company received funding in conjunction with a convertible promissory note and a security purchase agreement dated November 27, 2018, in the amount of $250,000. The lender was Auctus Fund LLC. The notes have a maturity of August 27, 2019 and interest rate of 12% per annum and are convertible at a price of 60% of the lowest trading price on the primary trading market on which the Company’s Common Stock is then listed for the twenty-five (25) trading days immediately prior to conversion. Additionally, if the stock price falls below par value, additional shares will be issued at the lower conversion rate so that stocks continue to be issued at par value. The note may be prepaid but carries a penalty in association with the remittance amount, as there is an accretion component to satisfy the note with cash. The Company is currently negotiating an extension with the noteholder as it is currently past due. As a result of a default provision, the interest rate has increased to 24% and additional principal was added in the amount of $15,000. This note has been reduced by the issuance of 980,000,000 shares of stock during 2020 which reduced principal by $101,922 and interest of $39,777. As of December 31, 2021, the outstanding balance is $112,259. Effective February 28, 2019 as a component of the closing of the business combination between Beyond Commerce, Inc. and Service 800, Jean Mork Bredeson, Founder and President of Service 800, the Company issued a $2,100,000 three-year 5.5% promissory note to Ms. Bredeson. Interest only payments are required during the first year of the note. The $2,100,000 promissory note is personally guaranteed by the estate of George Pursglove whose executor is Geordan Pursglove, the Company’s President and CEO. As a component of the Service 800 transaction, in lieu of the entire cash payment of $2,100,000 being made to Ms. Bredeson, a $210,000 amount was to be withheld until May 30, 2019 and continues to be outstanding. This note does not carry any interest obligations. Also, as all cash and accounts receivables at the effective date of the closing were to be retained by Ms. Bredeson, this allocation of cash is to be distributed quarterly on a non interest basis as true-ups are derived, which amounted to $1,409,169 as of December 31, 2020 and 2021, respectively. Although holdbacks did not initially include interest obligations, we agreed to begin accruing interest at 15% in October 2019. On December 31, 2019, the Company entered into a securities purchase agreement (the “Securities Purchase Agreement”) with TCA Special Situations Credit Strategies ICAV, an Irish collective asset vehicle (the “Buyer” or “TCA ICAV”), and TCA Beyond Commerce, LLC, a Wyoming limited liability company (“TCA Beyond Commerce”), pursuant to which the Buyer purchased from the Company a senior secured redeemable debenture having an initial principal amount of $900,000 and an interest rate of 16% per annum (the “Initial Debenture”). The Initial Debenture, and any future debentures that may be purchased by Buyer pursuant to the Securities Purchase Agreement (the “Additional Debentures”), is secured through an unconditional and continuing security interest in all of the assets and properties, including after acquired assets, of the Company and each of its subsidiaries, which are acting as guarantors with respect to the Company’s obligations under the Initial Debenture and any Additional Debentures, pursuant to that certain Security Agreement, dated December 31, 2019, entered into by the Company and TCA Beyond Commerce in favor of the Buyer (the “Security Agreement”). In addition, Geordan Pursglove, the Company’s CEO, delivered a personal guarantee with respect to the Company’s obligations under the Securities Purchase Agreement. The maturity date on this security is December 31, 2021. During the year ended December 31, 2020 the Company paid $73,453 to reduce the loan balance. In May 2020, the SEC appointed a Receiver to close down the TCA Global Master Fund, L.P. over allegations of accounting fraud. The amount recorded by the Company as being owed to TCA was based on TCA’s application of prior payments made by the Company. The Company believes that prior payments of principal and interest may have been applied to unenforceable investment banking and other fees and charges. It is the Company’s position that the amount owed to TCA is less than the amount set forth above. TCA Beyond Commerce entered into a Membership Interest Purchase Agreement (the “Membership Interest Purchase Agreement”), whereby TCA Beyond Commerce acquired 100% of the authorized and issued membership interests of CCS from its sole member (the “CCS Seller”). TCA Beyond Commerce acquired the membership interests for a purchase price of $525,000 (the “CCS Purchase Price”), with $175,000 paid in cash at closing and the remaining $350,000 to be paid through TCA Beyond Commerce’s issuance of a convertible promissory note with an original principal of $350,000 and a conversion feature that provides the CCS Seller with the right to convert outstanding principal and accrued interest into shares of the Company’s common stock at a price based on the 10-day trailing average price of the Company’s stock. The cash maturity date is December 31, 2022. $175,000 is to be paid in cash, with the remaining $175,000 to be repaid through conversion, unless a larger conversion is requested by the noteholder. During 2021, payments of principal and accrued interest totaling $46,065 were made reducing the principal balance outstanding to $312,684. On November 18, 2021 the Company and the sole member of CCS reached a Settlement Agreement whereby the Company paid $100,000 to pay off, cancel and extinguish the convertible promissory note and any other remaining obligations. A $234,667 gain on extinguishment of debt was realized by the Company. On April 24, 2020, the Company through its Service 800 Inc. subsidiary received $500,000 in funding in conjunction with a promissory note under the Payroll Protection Program made pursuant to the Paycheck Protection Program under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). After sixty (60) days from the date the Loan is funded, but not more than twenty-four (24) weeks from the date the Loan is funded, Borrower shall apply to Bank for loan forgiveness. If the SBA confirms full and complete forgiveness of the unpaid balance of the Loan, and reimburses Bank for the total outstanding balance, principal and interest, Borrower’s obligations under the Loan will be deemed fully satisfied and paid in full. If the SBA does not confirm forgiveness of the Loan, or only partly confirms forgiveness of the Loan, or Borrower fails to apply for loan forgiveness, Borrower will be obligated to repay to the Bank the total outstanding balance remaining due under the Loan, including principal and interest, and in such case, Bank will establish the terms for repayment of the Loan Balance in a separate documentation to be provided to Borrower, which letter will set forth the Loan Balance, the amount of each monthly payment, the interest rate (not in excess of a fixed rate of one per cent (1.00% per annum), the term of the Loan, and the maturity date of two (2) years from the funding date of the Loan. No principal or interest payments will be due prior to the end of the Deferment Period. Because we anticipated the note being forgiven within one year it was classified as short term. On April 19, 2021 the loan was forgiven by the SBA. On February 8, 2021, the Company through its Service 800 Inc. subsidiary, received $625,000 in funding in conjunction with a promissory note under the Payroll Protection Program is made pursuant to the Paycheck Protection Program under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). After sixty (60) days from the date the Loan is funded, but not more than twenty-four (24) weeks from the date the Loan is funded, Borrower shall apply to Bank for loan forgiveness. If the SBA confirms full and complete forgiveness of the unpaid balance of the Loan, and reimburses the Bank for the total outstanding balance, principal and interest, Borrower’s obligations under the Loan will be deemed fully satisfied and paid in full. If the SBA does not confirm forgiveness of the Loan, or only partly confirms forgiveness of the Loan, or Borrower fails to apply for loan forgiveness, Borrower will be obligated to repay to the Bank the total outstanding balance remaining due under the Loan, including principal and interest, and in such case, Bank will establish the terms for repayment of the Loan Balance in a separate documentation to be provided to Borrower, which letter will set forth the Loan Balance, the amount of each monthly payment, the interest rate (not in excess of a fixed rate of one per cent (1.00% per annum), the term of the Loan, and the maturity date of two (2) years from the funding date of the Loan. No principal or interest payments will be due prior to the end of the Deferment Period. Because we anticipated the note being forgiven within one year it was classified as short term. On August 16, 2021 the loan was forgiven by the SBA. On March 30, 2021 the Company through its Service 800 Inc. subsidiary, received $150,000 in funding in conjunction with a promissory note under the SBA Loan Program. Borrower will be obligated to repay to the Bank the total outstanding balance remaining due under the Loan, including principal and interest. This loan is a 30-year term note, bearing 3.75% interest due March 30, 2051. Installment payments, including principal and interest, of $731 monthly, will begin twelve (12) months from the date of the promissory note. On July 19, 2021, the Company issued a convertible promissory note (the “Note”) in favor of Geordan G. Pursglove, the Company’s Chairman and Chief Executive Officer, in the principal amount of $1,500,000, in satisfaction of Mr. Pursglove’s accrued salary owing of $1,239,800 and recognized a $260,200 loss on extinguishment of debt. The Note accrues interest at 2% per annum, with the principal and interest payments due in twelve equal monthly installments. At the holder’s election, the Note is convertible into shares of the Company’s common stock, at a price per share equal to 100% of the average closing price of the Company’s common stock for the five trading days immediately preceding the date of such conversion (the “Conversion Price”). The cash maturity date is July 19, 2022. For the year ended December 31, 2021 the Company recognized a net loss on the extinguishment of debt in the amount of $4,853,888. The loss on extinguishment of debt consists of (i) a loss recognized relating to the settlement with Discover Growth Fund of $3,435,695; a loss recognized relating to the issuance of a convertible note in exchange for compensation expense to an officer of $260,200; a loss recognized relating to the settlement of warrants issued to Iliad Research of $521,004; a loss recognized relating to the settlement of a dispute with Discover Growth Fund of $871,661; offset in part by a gain recognized on the settlement of extinguishment of debt relating to TCA Beyond Commerce of $234,667 and miscellaneous gain of $5.

COMMON STOCK WARRANTS AND PAID

COMMON STOCK WARRANTS AND PAID IN CAPITAL	12 Months Ended
	Dec. 31, 2021
COMMON STOCK WARRANTS AND PAID IN CAPITAL
COMMON STOCK WARRANTS AND PAID IN CAPITAL	NOTE 9 - COMMON STOCK, WARRANTS AND PAID IN CAPITAL Common Stock On March 2, 2021 the Company filed with the Secretary of State of the State of Nevada a Certificate of Amendment effecting the amendment and restatement of its Articles of Incorporation (the “Amended and Restated Articles”). The Amended and Restated Articles reflected amendments that effected (i) the increase of the number of common stock that the Company is authorized to issue to ten billion (10,000,000); (ii) the 1-for-1,000,000 reverse stock split of the shares of Series A Preferred Stock, with ratable adjustments to the conversion and voting terms; and (iii) the increase of the number of shares of preferred stock that the Company is authorized to issue to sixty million four hundred (60,000,400). On August 20, 2021 the Company filed with the Secretary of State of the State of Nevada a Certificate of Amendment effecting the amendment and restatement of its Articles of Incorporation (the “Amended and Restated Articles”). The Amended and Restated Articles reflected amendments that effected the increase of the number of shares of common stock that the Company is authorized to issue to thirty billion (30,000,000,000). As of December 31, 2021, our authorized capital stock consisted of 30,000,000,000 shares of common stock, par value $0.001 per share. During the year ended December 31, 2021, the Company issued 9,979,932,215 shares of its common stock in various transactions as follows: Issued 8,075,410,000 shares of common stock for the conversion of preferred stock series C into common shares; Issued 1,541,336,662 shares of common stock for the conversion of debt and accrued interest valued at $1,541,337; Issued 363,185,553 shares of common stock for the settlement of a warrant dispute associated with Iliad Research and Trading valued at $581,097. During the year ended December 31, 2020, the Company issued 1,915,350,522 shares of common stock valued at $1,915,351 for the conversion of certain debt and accrued interest. Holders of common stock are entitled to one vote per share on all matters submitted to a vote of the stockholders, including the election of directors. Except as otherwise required by law, the holders of our common stock possess all voting power. Generally, all matters to be voted on by stockholders must be approved by a majority (or, in the case of election of directors, by a plurality) of the votes entitled to be cast by all shares of our common stock that are present in person or represented by proxy. A vote by the holders of a majority of our outstanding shares is required to effectuate certain fundamental corporate changes such as liquidation, merger or an amendment to our Articles of Incorporation. Our Articles of Incorporation do not provide for cumulative voting in the election of directors. Holders of our common stock have no pre-emptive rights, no conversion rights and there are no redemption provisions applicable to our common stock. Preferred Stock In March 2021, we approved authorization to issue up to 60,000,400 shares of preferred stock, which are designated Series A, B, C and undesignated Preferred Stock. Total authorized undesignated Preferred Stock is 10,000,099 shares, no par value and no shares issued and outstanding as of December 31, 2021. No rights or terms have been assigned to this class of preferred stock. We have designated 250 shares of Series A Convertible Preferred Stock, par value of $0.001 per share (the “Series A Preferred Stock”). As of December 31, 2021, we have 249.9999 shares of Series A Preferred Stock issued and outstanding. The Series A Preferred Stock will, with respect to each holder of the Series A Preferred Stock, be entitled to three million (3,000,000) votes for each share of Series A Preferred Stock standing in his, her or its name on the books of the corporation. Each share of Series A Preferred Stock is convertible, at the option of the holder, into one million shares of Common Stock. The Series A Preferred Stock is entitled, in the event of any voluntary liquidation, dissolution or winding up of the Corporation, to receive payment or distribution of a preferential amount before any payments or distributions are received by any class or series of common stock. Subject to the prior or equal rights of the holders of all classes of stock at the time outstanding having prior or equal rights as to dividends and ranking ahead of the Common Stock, the holders of the Series A Preferred Stock shall be entitled to therefore receive, when and as declared by the Board of Directors, out of any assets of the Corporation legally available, such dividends as may be declared from time to time by the Board of Directors. We have designated 51 shares of Series B Convertible Preferred Stock, par value of $0.001 per share (the “Series B Preferred Stock”). One (1) share of the Series B Preferred Stock shall have voting rights equal to (x) 0.019607 multiplied by divided by minus With respect to all matters upon which stockholders are entitled to vote or to which stockholders are entitled to give consent, the holders of the outstanding shares of Series B Preferred Stock shall vote together with the holders of Common Stock without regard to class, except as to those matters on which separate class voting is required by applicable law or the Corporation’s Articles of Incorporation or by-laws. Such concentrated control of the Company may adversely affect the price of our common stock. A stockholder that acquires common stock will not have an effective voice in the management of the Company. On October 2, 2019 the Board issued 20 shares of the Series B Preferred to Geordan Pursglove. An additional 13 shares of Series B Preferred was issued to Geordan Pursglove on August 4, 2020. The value of the October 2, 2019 transaction is $293,000 based on an independent valuation of the transaction, and the value of the August 4, 2020 transaction was $190,450. During the year ended December 31, 2021, Mr. Pursglove was issued twelve (12) shares of Series B Preferred and Peter Stazzone was issued six (6) shares of Series B Preferred. The value of the share issuance was zero based upon an independent valuation of the transaction. We have designated 50,000,000 shares of Series C Convertible Preferred Stock, par value of $0.001 per share (the “Series C Preferred Stock”). The Series C Preferred Stock will, with respect to dividend rights and rights upon liquidation, winding-up or dissolution, rank: (a) pari passu with the Corporation’s Common Stock, $0.001 par value per share (“Common Stock”); (b) junior to all other series of Preferred Stock, as such may be designated as of the date of this Designation, or which may be designated by the Corporation after the date of this Designation (the “Other Preferred”), and (c) junior to all existing and future indebtedness of the Corporation. Holders of the Series C Preferred Stock shall vote on all matters requiring a vote of the shareholders of the Corporation, together with the holders of shares of Common Stock and other classes of Preferred Stock entitled to vote, as a single class. Subject to the applicable beneficial ownership limitation, each Holder shall be entitled to the whole number of votes equal to the number of shares of Common Stock into which such holder’s Preferred Shares would be convertible using the record date for determining the stockholders of the Corporation eligible to vote on such matters as the date as of which the number of Conversion Shares is calculated. Holders of the Series C Preferred Stock will also be entitled to vote as a separate class with respect to any matter as to which such voting rights are required by applicable law. During the first quarter of 2021, the Company issued 1,556,905 shares of Series C Preferred, valued at $3,837,647. This stock issuance was part of a settlement the Company reached with Discover to redeem the secured redeemable convertible debenture dated August 7, 2018. The valuation was derived from a loss on extinguishment of debt of $3,435,695 that represents the fair value of debt forgiveness, less the issuance of 598,048,320 common stock shares valued at par of $0.001. Included in this settlement was cash proceeds to the Company of $1,000,000 in exchange for the issuance of 10,000 shares of Series C Preferred Stock. During the second quarter of 2021, 123,000 shares of Series C Convertible Preferred Stock were converted to 1,230,000,000 shares of common stock. During the third quarter of 2021, 131,000 shares of Series C Convertible Preferred Stock were converted to 1,310,000,000 shares of common stock. During the fourth quarter of 2021, 553,541 shares of Series C Convertible Preferred Stock were converted to 5,535,410,000 shares of common stock. During the fourth quarter of 2021, the Company received $1,000,000 for the purchase of 10,000 shares of Series C Preferred Stock by Discover. In this same period the Company issued 72,638 shares of Series C Preferred Stock for settlement of dispute with Discover valued at $871,661, which was recorded to ‘Loss on Extinguishment of debt’ in the Statement of Operations for the year ending December 31, 2021. Warrants The Company entered into an agreement in 2018 in conjunction with convertible notes payable to issue seven (7) warrants to purchase shares of the Company’s common stock which have an exercise price of $0.15 or 65% of the three lowest trading days within a 20-day market price timeframe, whichever is lower. The warrants also contain certain cashless exercise features. The issuance of these warrants is predicated on the completion of the funding requirements within the terms of the security agreement, however, these funding requirements were never met. The Company is currently negotiating a settlement with respect to any warrants. Pursuant to the terms of the Discover Growth Fund SPA, we issued to Discover warrant to purchase up to 16,666,667 shares of our common stock upon the subsequent funding of the remaining $2,000,000 which occurred on February 28, 2019, exercisable beginning on the nine (9) month anniversary from the date of issuance for a period of three (3) years at an exercise price of $0.15 per share (the “Warrant”). In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model and based on the relative fair value of the warrant and cash received, we recorded a debt discount on the note principal of $696,850. Management used the following inputs to value the Discover Warrants by Expected Term - 3 years, Exercise Price - $0.15, Expected Volatility- 388.94%, Expected dividends - None, and Risk-Free Rate - 2.54%. This warrant expired on February 28, 2022. 2008 Equity Incentive Stock Option Plan During the years ended December 31, 2021 and 2020, the Company did not issue any stock options. This Company’s existing stock plan expired on September 11, 2018. Dividends The Company anticipates that all future earnings will be retained to finance future growth. The payment of dividends, if any, in the future to the Company’s common stockholders is within the discretion of the Board of Directors of the Company and will depend upon the Company’s earnings, its capital requirements and financial condition and other relevant factors. The Company has not paid a dividend on its common stock and does not anticipate paying any dividends on its common stock in the foreseeable future but instead intends to retain all earnings, if any, for use in the Company’s business operations .

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2021
RELATED PARTIES
RELATED PARTIES	NOTE 10 - RELATED PARTIES During the first quarter, Mr. Pursglove received three (3) shares of Series B Preferred stock. During the third quarter, Mr. Pursglove was issued an additional nine (9) shares of Series B Preferred and the Chief Financial Officer, Peter Stazzone, was issued six (6) shares of Series B Preferred. The value of the share issuance was zero. The fair value of these shares was estimated based on a third-party valuation report and were issued to maintain voting control. On May 8, 2019, the Company issued a short-term convertible note payable for $54,000 to a member of the Board of Directors. The note had a sixty-day term which was due on July 8, 2019 and bears interest at a rate of 15% per annum. The principal amount due of $54,000 was paid on May 26, 2021, leaving accrued interest of $16,717 outstanding. On July 19, 2021, the Company issued a convertible promissory note (the “Note”) in favor of Geordan G. Pursglove, the Company’s Chairman and Chief Executive Officer, in the principal amount of $1,500,000, in satisfaction of Mr. Pursglove’s accrued salary owing of $1,239,800 and recognized a $260,200 loss on extinguishment of debt. The Note accrues interest at 2% per annum, with the principal and interest payments due in twelve equal monthly installments. At the holder’s election, the Note is convertible into shares of the Company’s common stock, at a price per share equal to 100% of the average closing price of the Company’s common stock for the five trading days immediately preceding the date of such conversion (the “Conversion Price”). The cash maturity date is July 19, 2022.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
INCOME TAXES
INCOME TAXES	NOTE 11 - INCOME TAXES A reconciliation of the statutory income tax rates and the Company’s effective tax rate is as follows: December 31, 2021 2020 Statutory U.S. federal rate (21.00 )% (21.00 )% Permanent differences 6.0 % 6.0 % Valuation allowance 15.00 % 15.00 % Provision for income tax expense(benefit) 0.0 % 0.0 % A reconciliation of deferred tax assets and valuation is as follows: 2021 2020 Deferred tax assets: Net operating loss carry-forwards $ 7,239,788 $ 6,248,363 Total deferred tax assets $ 7,239,788 $ 6,248,363 Valuation allowance (7,239,788 ) (6,248,363 ) Net deferred tax asset $ - $ - At December 31, 2021, the Company had estimated U.S. federal net operating losses of approximately $34,473,000 for income tax purposes which will expire between 2032 and 2036. For financial reporting purposes, the entire amount of the net deferred tax assets has been offset by a valuation allowance due to uncertainty regarding the realization of the assets. The net change in the total valuation allowance for the year ended December 31, 2021 was an increase of approximately $991,000 mainly attributable to the loss incurred in the current year. The Company follows ASC 740-10-25 which requires a company to evaluate whether a tax position taken by the company will “more likely than not” be sustained upon examination by the appropriate tax authority. The Company has analyzed filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions. The Company believes that its income tax filing positions and deductions would be sustained on audit and does not anticipate any adjustments that would result in a material change to its financial position. Therefore, no reserves for uncertain income tax positions have been recorded. The Company may not be able to utilize the net operating loss carryforwards for its US income taxes in future periods should it experience a change in ownership as defined in Section 382 of the Internal Revenue Code (“IRC”). Under section 382, should the Company experience a more than 50% change in its ownership over a three year period, the Company would be limited based on a formula as defined in the IRC to the amount per year it could utilize in that year of the net operating loss carryforwards. As of December 31, 2021, the Company had not performed an analysis to determine if the Company was subject to the provisions of Section 382. The Company is subject to U.S. federal income tax including state and local jurisdictions. Currently, no federal or state income tax returns are under examination by the respective taxing jurisdictions. The Company’s accounting policy is to recognize Interest and penalties related to uncertain tax positions in income tax expense. The Company has not accrued interest for any periods in which there are uncertain tax positions.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 12 - COMMITMENTS AND CONTINGENCIES Legal Matters A complaint against the Company, dated February 5, 2020, has been filed in Hennepin County, Minnesota, by Jean Mork Bredeson, the former President and former owner of Service 800, making certain claims related to the Company’s acquisition of Service 800, seeking in excess of $1.6 million in damages. On March 16, 2020, the Company and Service 800 filed an answer, counterclaim and third-party claim against Ms. Bredeson and defendants Allen Bredeson and Jeff Schwedinger, former employees of Service 800. Answers and Affirmative and Additional Defenses to Third Party Claims were filed by Ms. Bredeson on April 7, 2020 and by Mr. Schwedinger on April 9, 2020 and, on April 24, 2020, Ms. Bredeson filed a Motion to Dismiss. The Court denied in full Ms. Bredeson’s motion to dismiss or for a more definite statement. Subsequently, using a wholly owned entity she controls, Ms. Bredeson filed another matter, captioned Green Valley Associates Inc. vs Service 800 Inc., 27-CV-20-13800. Although Ms. Bredeson is seeking to have the matters handled by separate judges, the Company sought consolidation of the two matters before Judge Klein, the judge who denied Ms. Bredeson’s motion to dismiss, but the consolidation was denied. Ms. Bredeson also has since filed, and then withdrawn, other motions, without allowing them to reach Judge Klein. Ms. Bredeson’s motion for summary judgment was ruled against by Judge Klein. The discovery has closed in both cases. On March 14, 2022 the judge granted the Company’s motion for sanctions against Bredeson for spoilation of documents that were likely to be relevant in the case. The judge also found that we were likely to be prejudiced by her conduct, so a sanction was warranted. On March 23, 2022 the judge granted the plaintiff’s motion for reimbursement of legal services by the Company incurred in opposing counterclaims brought by the Company in the amount of $95,506 as allowed by Minnesota statutes. The Financial Accounting Standards Board (“FASB”) Statement of Financial Accounting Standards No. 5, states that a firm must distinguish between losses that are probable, reasonably probable or remote. If a contingent liability is deemed probable, it must be directly reported in the financial statements. In July 2010, the FASB issued ASC 450-20 that updated the Standard and uses “probable,” “reasonably possible,” and “remote” to determine the likelihood of the future event that will confirm a loss, an impairment of an asset, or the incurrence of a liability. Accrual of a loss contingency is required when (1) it is probable that a loss has been incurred at the date of the financial statements and (2) the amount can be reasonably estimated. No accrual has been made in the above matter as the determination is that a loss is not probable as of December 31, 2021 nor can a loss be reasonably estimated. A complaint against the Company, dated June 9, 2021, has been filed in Salt Lake County, Utah, by Iliad Research and Trading, L.P. (“Iliad”), a former noteholder, that claims a Notice of Exercise of Warrant was delivered and the Company failed to timely deliver the Warrant shares. The shares to be issued are based on a $32,500 warrant principal that is exercisable based on the lesser of $0.15, or the average of the three lowest closing bid prices in the prior 20 trading days multiplied by a 45% discount. Iliad is seeking in excess of $1.4 million in damages. The Company and Iliad reached a Settlement Agreement and on August 20, 2021 the Company issued 363,185,553 shares of Common Stock to Iliad and recognized a loss on extinguishment of debt of $521,004. A complaint against the Company, dated July 29, 2021, has been filed in the United States District Court of Nevada, by Discover Growth Fund, LLC, (“Discover”), a current stockholder, for claims related to the issuance of shares of Series C Preferred Stock to Discover during the first quarter of 2021. On August 20, 2021, the Company and Discover reached a Settlement Agreement whereby the Company will issue 72,638 shares of Preferred Series C stock to Discover. This Settlement Agreement is conditioned upon obtaining a court order approving the settlement between the parties. The court approved the Settlement Agreement on November 17, 2021, and 72,638 shares of Preferred Series C stock were issued to Discover. In addition to the above, from time to time, we may be involved in litigation in the ordinary course of business. Other than as set forth above, we are not currently involved in any litigation that we believe could have a material adverse effect on our financial condition or results of operations. Other than as set forth above, to our knowledge, there is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of our executive officers or any of our subsidiaries, threatened against or affecting our Company, our common stock, any of our subsidiaries or any of our subsidiaries’ officers or directors in their capacities as such, in which an adverse decision could have a material adverse effect. Operating Lease The Company leases office space under an operating lease. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments under the lease. Operating lease, right-of-use assets, and liabilities are recognized at the lease commencement date based on the present value of lease payments over the reasonably certain lease term. The implicit rates with the Company’s operating leases are generally not determinable and the Company uses its incremental borrowing rate at the lease commencement date to determine the present value of its lease payments. The determination of the Company’s incremental borrowing rate requires judgement. The company determines its incremental borrowing rate for each lease using its then-current borrowing rate. Certain of the Company’s leases may include options to extend or terminate the lease. The Company establishes the number of renewal options periods used in determining the operating lease term based upon its assessment at the inception of the operating lease. The option to renew the lease may be automatic, at the option of the Company, or mutually agreed to between the landlord and the Company. Once the facility lease term has begun, the present value of the aggregate future minimum lease payments is recorded as a right-of-use asset. Lease expense is recognized on a straight-line basis over the term of the lease. There are no options to extend or terminate the leases. The Company has no other leases yet to commence. Leases December 31, 2021 Assets ROU operating lease assets, net $ 59,017 Total ROU assets $ 59,017 Liabilities Current: Operating lease liabilities $ 47,731 Noncurrent: Operating lease liabilities 18,690 Total lease liabilities $ 66,421 The following table presents supplemental lease information As of December 31, 2021 Operating Lease Cost $ 44,418 Right of Use Assets obtained in exchange for new operating lease obligations - Other Information Weighted Average Remaining Lease Term-- Operating Leases 1.42 years Weighted Average Discount Rate - Operating Leases 11.02 % Maturities of lease liabilities were as follows: Year ending December 31, Operating lease payments, 2022 $ 52,698 Operating lease payments, 2023 22,462 75,160 Less discount (8,739 ) Present value $ 66,421

NET INCOME (LOSS) PER SHARE OF

NET INCOME (LOSS) PER SHARE OF COMMON STOCK	12 Months Ended
	Dec. 31, 2021
NET INCOME (LOSS) PER SHARE OF COMMON STOCK
NET INCOME (LOSS) PER SHARE OF COMMON STOCK	NOTE 13 - NET INCOME (LOSS) PER SHARE OF COMMON STOCK The Company follows ASC 260-10, which requires presentation of basic and diluted Earnings per Share (“EPS”) on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying consolidated financial statements, basic net income (loss) per share of common stock is computed by dividing the net income (loss) by the weighted average number of shares of common stock outstanding during the year. Basic net income (loss) per common share is based upon the weighted average number of common shares outstanding during the period. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Convertible debt that is convertible into 4,780,883,321 and 1,819,902,063 shares of the Company’s common stock are not included in the computation, along with 249,999,900 and 249,999,900 of the Company’s preferred stock after conversion, for the years ended December 31, 2021 and 2020, respectively. As of December 31, 2021, there are 842,002 shares of series C preferred stock issued and outstanding that are convertible into 8,420,020,000 shares of common stock. Additionally, there are 16,666,667 and 16,666,667 warrants that are exercisable into shares of stock as of December 31, 2021 and December 31, 2020, respectively, and there is an outstanding issue with a former noteholder that claims warrants as being issued and outstanding that could result in zero and 86,474,501 shares being issued as of December 31, 2021 and 2020. The Company and the former noteholder reached a Settlement Agreement and on August 20, 2021 the Company issued 363,185,553 shares of Common Stock to the former noteholder. As warrants are exercisable above the current market rate, they would be excluded from any dilutive share calculations. The following is a reconciliation of the numerator and denominator of the basic and diluted earnings per share computations for the years ended December 31, 2021 and 2020: 2021 2020 Loss from continuing operations $ (9,181,054 ) $ (10,803,566 ) Income from discontinued operations - 350,700 Consolidated net loss $ (9,181,054 ) $ (10,452,866 ) Weighted average shares used for diluted earnings per share 5,441,304,567 2,377,723,063 Incremental Diluted Shares -* -* Weighted Average shares used for diluted earnings per share 5,441,304,567 2,377,723,063 Net loss per share: Basic and Diluted continuing operations $ (0.00 ) $ (0.00 ) Basic and Diluted: discontinued operations $ - $ 0.00 Total Basic and Diluted Loss Per Share $ (0.00 ) $ (0.00 ) _____________ *

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 14 - SUBSEQUENT EVENTS On February 9, 2022, 375,000,000 shares of common stock were issued relating to a convertible note reducing the principal amount by $150,000 to $1,350,000. On February 22, 2022, 75,062 shares of Series C Convertible Preferred Stock were converted to 750,620,000 shares of common stock. On March 9, 2022, 133,902,874 shares of common stock were issued to the Chief Financial Officer, Peter Stazzone, as part of his employment agreement. On March 16, 2022, 79,180 shares of Series C Convertible Preferred Stock were converted to 791,800,000 shares of common stock.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
ACCOUNTING POLICIES
Use of Estimates	The preparation of consolidated financial statements and accompanying notes in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are used in the determination of depreciation and amortization and the valuation for non-cash issuances of equity instruments, income taxes, and contingencies, among others. Actual results could differ materially from these estimates.
Cash and Cash Equivalents	The Company classifies as cash and cash equivalents amounts on deposit in banks and cash temporarily in various instruments with original maturities of three months or less at the time of purchase. The Company’s cash management system is currently integrated within several banking institutions.
Fair Value of Financial Instruments	The carrying value of the current assets and liabilities approximate fair value due to their relatively short maturities.
Fair Value Measurements	Statement of financial accounting standard FASB Topic 820, Disclosures about Fair Value of Financial Instruments, requires that the Company disclose estimated fair values of financial instruments. The carrying amounts reported in the statements of financial position for assets and liabilities qualifying as financial instruments are a reasonable estimate of fair value. The Company applies the fair value hierarchy as established by GAAP. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure the fair value as follows. • Level 1 • Level 2 • Level 3 Below is a summary of liabilities carried at fair value on a recurring basis: December 31, 2021 Fair Value Measurements Level 1 Level 2 Level 3 Total Fair Value Liabilities Derivative Liabilities $ $ - $ 532,384 $ 532,384 Total $ $ - $ 532,384 $ 532,384 December 31, 2020 Fair Value Measurements Level 1 Level 2 Level 3 Total Fair Value Liabilities Derivative Liabilities $ $ - $ 1,005,617 $ 1,005,617 Total $ $ - $ 1,005,617 $ 1,005,617 Below is the summary of changes in Level 3 liabilities: Derivative liability as of December 30, 2020 $ 1,005,617 Loss on derivative and interest on conversion 2,944,750 Reclassed to additional paid in capital for notes converted into shares of common stock (2,958,547 ) Change in derivative liability during the period (399,342 ) Reclass to accrued loss contingency (60,094 ) Balance at December 31, 2021 $ 532,384 Management considers all of its derivative liabilities to be Level 3 liabilities.
Revenue Recognition	The Company recognizes revenue in accordance with FASB ASC Subtopic 606-10, Revenue Recognition. We recognize revenue as we transfer control of deliverables (products, solutions and services) to our customers in an amount reflecting the consideration to which we expect to be entitled. To recognize revenue, we apply the following five step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when a performance obligation is satisfied. We account for a contract based on the terms and conditions the parties agree to, the contract has commercial substance and collectability of consideration is probable. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience. The majority of the Company’s revenue is generated by the completion of a survey. Revenue is recognized and customers are billed at the point in time a survey occurs or when a related service is complete. The Company may require a deposit from new customers for set up costs or as down payments. These amounts are not significant to the financial statements.
Accounts receivable	The Company’s accounts receivable arise primarily from the sale of the Company’s products. On a periodic basis, the Company evaluates each customer account and based on the days outstanding of the receivable, history of past write-offs, collections, and current credit conditions, writes off accounts it considers uncollectible. With most of our retail and distribution partners, invoices will typically be due in 30 or 45 days. The Company does not accrue interest on past due accounts and the Company does not require collateral. Accounts become past due on an account-by-account basis. Determination that an account is uncollectible is made after all reasonable collection efforts have been exhausted. For the years ended December 31, 2021 and 2020 the Company has not provided any sales allowance nor any allowance for doubtful accounts.
Property and Equipment	Property and equipment are carried at cost, and are being depreciated using the straight-line over the estimated useful lives as follows: Equipment, Furniture and fixtures 5-7 years Software 16-60 months Vehicles 7 years When retired or otherwise disposed, the carrying value and accumulated depreciation of the property and equipment is removed from its respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Expenditures for maintenance and repairs which do not extend the useful lives of the related assets are expensed as incurred.
Valuation of Derivative Instruments	ASC 815 “Derivatives and Hedging” requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date and measured at their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option pricing formula. Upon conversion of a note where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares at fair value, relieves all related notes, derivatives and debt discounts and recognizes a net gain or loss on debt extinguishment. Management used the following inputs to value the Derivative Liabilities for the years ended December 31, 2021 and 2020, respectively: 2021 Derivative Liability 2020 Derivative Liability Expected term 1 year 1 year to 2.5 years Exercise price $0.00012 - $0.0014 $0.0004 - $0.001 Expected volatility 198% - 288% 270% - 279% Expected dividends None None Risk-free rate 0.07 % to 0.39% 0.10 % to 0.12%
Derivative Financial Instruments	The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and then is revalued at each reporting date, with changes in fair value reported in the consolidated statement of operations. For stock based derivative financial instruments, Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at the end of each reporting period. Any increase or decrease in the fair value from inception is made quarterly and appears in results of operations as a change in fair market value of derivative liabilities.
Intangible Assets	Intangible assets with a finite life consist of Technology/Intellectual Property; Customer Base; Tradename/Trademarks; Assembled Workforce; Non-Compete Agreements and Customer Relationships are carried at cost less accumulated amortization. The Company amortizes the cost of identified intangible assets on a straight-line basis over the expected period of benefit, which is generally three years for customer relationships and the contractual term for covenants not to compete, which range from five to ten years. No impairment was taken in 2021.
Goodwill	Goodwill is recognized and initially measured as any excess of the acquisition-date consideration transferred in a business combination over the acquisition-date amounts recognized for the net identifiable assets acquired. Goodwill is not amortized but is tested for impairment annually, or more frequently if an event occurs or circumstances change that would more likely than not result in an impairment of goodwill. Impairment testing is performed at the reporting unit level. A reporting unit is defined as an operating segment or one level below an operating segment, referred to as a component. A component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component. The goodwill impairment analysis is a single-step quantitative assessment that identifies both the existence of impairment and the amount of impairment loss by comparing the estimated fair value of a reporting unit to its carrying value, with any excess carrying value over the fair value being recognized as an impairment loss, limited to the total amount of goodwill allocated to that reporting unit. The Company performs its annual goodwill impairment test as of December 31st of each year or when indicators exist, and has identified one reporting unit that currently carries a goodwill balance. No impairment was taken in 2021.
Impairment of Long-lived Assets	The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35-21, Accounting for the Impairment of Long-Lived Assets
Leases	The Company accounts for leases in accordance with the provisions of ASC 842, Leases. This standard requires lessees to recognize on the balance sheet assets and liabilities for leases with lease terms of more than 12 months. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee will depend primarily on its classification as a finance or operating lease. In accordance with ASC 842, the Company determines if an arrangement is a lease at inception. The Company has an operating lease for the Company’s subsidiary Service 800 corporate office. Operating leases are included in operating lease ROU assets and operating lease liabilities, current and noncurrent, on the consolidated balance sheet. Lease liabilities are initially recorded at the present value of the lease payments by discounting the lease payments by the Incremental Borrowing Rate and then recording accretion over the lease term using the effective interest method. Operating lease classification results in a straight-line expense recognition pattern over the lease term and recognized lease expense as a single expense component, which results in amortization of the ROU asset that equals the difference between lease expense and interest expense. Operating lease expense is included in selling, general and administrative expense, based on the use of the leased asset, on the consolidated statement of income. Leases with an initial term of 12 months or less are not recorded on the balance sheet and are not material; the Company recognizes lease expense for these leases on a straight-line basis over the remaining lease term.
Income Taxes	The Company accounts for income taxes under ASC 740-10-30. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income of the consolidated statements of operations in the period that includes the enactment date. A valuation allowance is provided when it is more likely than not that some or all of the deferred tax assets may not be realized. The Company follows the guidance of ASC 740-10-25 in determining whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The Company had no material adjustments to its liabilities for unrecognized income tax benefits.
Stock Based Compensation	During the years ending December 31, 2021 and 2020, the Company did not issue any stock options. The former stock-based compensation plan expired on September 11, 2018. The Company issued 18 shares of Preferred Stock Series B to two officers. The value of the share issuance was zero based upon an independent valuation of the transaction.
Recent Accounting Pronouncements	The Company reviews all of the Financial Accounting Standard Board’s updates periodically to ensure the Company’s compliance of its accounting policies and disclosure requirements to the Codification Topics. The FASB has issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The new guidance is intended to simplify the accounting for income taxes by removing certain exceptions to the general principles of ASC 740. The guidance also improves consistent application by clarifying and amending existing guidance from ASC 740. This guidance is effective for fiscal years beginning after December 15, 2020, including interim periods therein and is to be applied on a retrospective, modified retrospective or prospective approach, depending on the specific amendment. Early adoption is permitted. The adoption of the new guidance did not change anything in the consolidated financial statements and therefore had no material impact. In August 2020, the Financial Accounting Standards Board (“FASB”) issued a new standard (ASU 2020-06) to reduce the complexity of accounting for convertible debt and other equity-linked instruments. The ASU simplifies accounting for convertible instruments by removing major separation models required under current Generally Accepted Accounting Principles (GAAP). Consequently, more convertible debt instruments will be reported as a single liability instrument and more convertible preferred stock as a single equity instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted earnings per share (EPS) calculation in certain areas. As a result, the new standard may affect net income and EPS, and therefore performance measures, and increase debt levels which may impact debt covenant compliance. ASU 2020-06 is effective for public business entities that meet the definition of a Securities and Exchange Commission (SEC) filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the standard will be effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption will be permitted. The Company will continue to monitor these emerging issues to assess any potential future impact on its financial statements. The Company has taken the position that any future standards will not be disclosed to the extent they are not material to our operations.

ACCOUNTING POLICIES (Tables)

ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
ACCOUNTING POLICIES
Schedule Of Derivative Liabilities at Fair Value	December 31, 2021 Fair Value Measurements Level 1 Level 2 Level 3 Total Fair Value Liabilities Derivative Liabilities $ $ - $ 532,384 $ 532,384 Total $ $ - $ 532,384 $ 532,384 December 31, 2020 Fair Value Measurements Level 1 Level 2 Level 3 Total Fair Value Liabilities Derivative Liabilities $ $ - $ 1,005,617 $ 1,005,617 Total $ $ - $ 1,005,617 $ 1,005,617 Derivative liability as of December 30, 2020 $ 1,005,617 Loss on derivative and interest on conversion 2,944,750 Reclassed to additional paid in capital for notes converted into shares of common stock (2,958,547 ) Change in derivative liability during the period (399,342 ) Reclass to accrued loss contingency (60,094 ) Balance at December 31, 2021 $ 532,384
Schedule of Estimated Lives of Property and Equipment	Equipment, Furniture and fixtures 5-7 years Software 16-60 months Vehicles 7 years
Schedule of Measurement Inputs used to Determine Fair Value of Derivative Liabilities	2021 Derivative Liability 2020 Derivative Liability Expected term 1 year 1 year to 2.5 years Exercise price $0.00012 - $0.0014 $0.0004 - $0.001 Expected volatility 198% - 288% 270% - 279% Expected dividends None None Risk-free rate 0.07 % to 0.39% 0.10 % to 0.12%

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
DISCONTINUED OPERATIONS (Tables)
Schedule of Consolidated Statements of Operations	2020 Total net sales $ 219,867 Cost of sales 147,829 Operating, selling, general and administrative expenses 91,133 Amortization of software 134,686 Income (loss) from discontinued operations (153,781 ) Gain on sale of discontinued operations 504,481 Income tax provision - Discontinued operations, net of tax $ 350,700

PROPERTY, SOFTWARE AND COMPUTER

PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT (Tables)
Property and equipment	2021 2020 Office and computer equipment $ 25,003 $ 25,003 Furniture and fixtures 17,888 17,888 Software 20,822 20,822 Total property, software and computer equipment 63,713 63,713 Less: accumulated depreciation (39,733 ) (24,469 ) $ 23,980 $ 39,245

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
INTANGIBLE ASSETS (Tables)
Intangible assets	December 31, 2021 Cost Accumulated Impairment of Net Amortization Asset Tradename-Trademarks $ 547,300 $ (155,068 ) $ - $ 392,232 Assembled Workforce 405,546 (114,905 ) - 290,641 IP/Technology 176,000 (99,733 ) - 76,267 Customer Base 1,613,538 (496,462 ) - 1,117,076 Non-Competition agreements 226,100 (226,100 ) - - Customer Relationships - CCS 537,998 (153,714 ) (273,284 ) 111,000 Total $ 3,506,482 $ (1,245,982 ) $ (273,284 ) $ 1,987,216 December 31, 2020 Cost Accumulated Impairment of Net Amortization Asset Tradename-Trademarks $ 547,300 $ (100,338 ) $ - $ 446,962 Assembled Workforce 405,546 (74,350 ) - 331,196 IP/Technology 176,000 (64,533 ) - 111,467 Customer Base 1,613,538 (325,688 ) - 1,287,850 Non-Competition agreements 226,100 (207,258 ) - 18,842 Customer Relationships - CCS 537,998 (76,857 ) - 461,141 Total $ 3,506,482 $ (849,024 ) $ - $ 2,657,458
Schedule of future amortization expense	Fiscal years ended December 31, Amortization 2022 314,138 2023 314,138 2024 284,805 2025 278,938 2026 278,938 Thereafter 516,259 Total $ 1,987,216

SHORT- AND LONG-TERM BORROWINGS

SHORT- AND LONG-TERM BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2021
SHORT- AND LONG-TERM BORROWINGS (Tables)
Schedule of short-term and long-term borrowings	Short-term and Long-term borrowings, consist of the following: December 31, December 31, Short term debt; 2021 2020 Convertible Promissory Notes, bearing an annual interest rate of 24% secured, past due $ 112,259 $ 97,259 Short-Term Note - Jean Mork Bredeson cash deficit holdback, 15%, past due 210,000 210,000 Short-Term Note - Jean Mork Bredeson purchase allocation, 15%, past due 1,409,169 1,409,169 Convertible promissory note, related party, interest rate 2.0% 1,500,000 - Funding from the Payroll Protection Program, annual interest of 1%, due 04/24/2022 - 500,000 Convertible Promissory Notes, bearing an annual interest rate of 8% secured, due 08/07/2020 - 713,554 Total short-term debt 3,231,428 2,929,983 Long term debt; Convertible Promissory Notes, bearing an annual interest rate of 5.0%, due 12/31/22 - 350,000 Promissory Note - Jean Mork Bredeson, interest rate 5.5%, due 2/28/2022 2,100,000 2,100,000 Funding from SBA Program, annual interest of 3.75%, due 03/30/2051 150,000 - Senior Secured Redeemable Debenture, bearing an annual interest rate of 16%, due 12/31/2021, past due 826,547 826,547 Total short-term and long-term borrowings, before debt discount 6,307,975 6,206,530 Less debt discount (17,719 ) (123,967 ) Total short-term and long-term borrowings, net $ 6,290,256 $ 6,082,563 Short-term and Long-term borrowings, consist of the following: Short-term borrowings - net of discount $ 3,231,428 $ 2,929,983 Long-term borrowings - net of discount 3,058,828 3,152,580 Total short-term and long-term borrowings - net of discount $ 6,290,256 $ 6,082,563

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
INCOME TAXES (Tables)
Schedule of Effective Income Tax Rate Reconciliation	December 31, 2021 2020 Statutory U.S. federal rate (21.00 )% (21.00 )% Permanent differences 6.0 % 6.0 % Valuation allowance 15.00 % 15.00 % Provision for income tax expense(benefit) 0.0 % 0.0 % A reconciliation of deferred tax assets and valuation is as follows: 2021 2020 Deferred tax assets: Net operating loss carry-forwards $ 7,239,788 $ 6,248,363 Total deferred tax assets $ 7,239,788 $ 6,248,363 Valuation allowance (7,239,788 ) (6,248,363 ) Net deferred tax asset $ - $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES (Tables)
Schedule of lease, other information	Other Information Weighted Average Remaining Lease Term-- Operating Leases 1.42 years Weighted Average Discount Rate - Operating Leases 11.02 %
Schedule of maturities of lease liabilities	Maturities of lease liabilities were as follows: Year ending December 31, Operating lease payments, 2022 $ 52,698 Operating lease payments, 2023 22,462 75,160 Less discount (8,739 ) Present value $ 66,421
Schedule of operating lease liabilities	Leases December 31, 2021 Assets ROU operating lease assets, net $ 59,017 Total ROU assets $ 59,017 Liabilities Current: Operating lease liabilities $ 47,731 Noncurrent: Operating lease liabilities 18,690 Total lease liabilities $ 66,421
Schedule of lease cost	As of December 31, 2021 Operating Lease Cost $ 44,418 Right of Use Assets obtained in exchange for new operating lease obligations -

NET INCOME (LOSS) PER SHARE O_2

NET INCOME (LOSS) PER SHARE OF COMMON STOCK (Tables)	12 Months Ended
	Dec. 31, 2021
NET INCOME (LOSS) PER SHARE OF COMMON STOCK (Tables)
Schedule of Earnings Per Share, Basic and Diluted	2021 2020 Loss from continuing operations $ (9,181,054 ) $ (10,803,566 ) Income from discontinued operations - 350,700 Consolidated net loss $ (9,181,054 ) $ (10,452,866 ) Weighted average shares used for diluted earnings per share 5,441,304,567 2,377,723,063 Incremental Diluted Shares -* -* Weighted Average shares used for diluted earnings per share 5,441,304,567 2,377,723,063 Net loss per share: Basic and Diluted continuing operations $ (0.00 ) $ (0.00 ) Basic and Diluted: discontinued operations $ - $ 0.00 Total Basic and Diluted Loss Per Share $ (0.00 ) $ (0.00 )

ACCOUNTING POLICIES (Details)

ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Derivative Liabilities	$ 532,384	$ 1,005,617
Total	532,384	1,005,617
Level 2
Derivative Liabilities	0	0
Total	0	0
Level 3
Derivative Liabilities	532,384	1,005,617
Total	532,384	1,005,617
Level 1
Derivative Liabilities	0	0
Total	$ 0	$ 0

ACCOUNTING POLICIES (Details 1)

ACCOUNTING POLICIES (Details 1)	12 Months Ended
	Dec. 31, 2021USD ($)
ACCOUNTING POLICIES
Derivative Liabilities	$ 1,005,617
Loss on derivative liability on conversion	2,944,750
Reclassed to additional paid in capital for notes converted into shares of common stock	(2,958,547)
Change in derivative liability during the period	(399,342)
Reclass to accrued loss contingency	(60,094)
Derivative liabilities	$ 532,384

ACCOUNTING POLICIES (Details 2)

ACCOUNTING POLICIES (Details 2)	12 Months Ended
	Dec. 31, 2021
Equipment, Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years
Equipment, Furniture and Fixtures [Member] | Maximum[Member]
Property, Plant and Equipment, Useful Life	7 years
Software [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	16 years
Software [Member] | Maximum[Member]
Property, Plant and Equipment, Useful Life	60 years
Vehicles [Member]
Property, Plant and Equipment, Useful Life	7 years

ACCOUNTING POLICIES (Details 3)

ACCOUNTING POLICIES (Details 3) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Expected dividends	0.00%	0.00%
Expected term	1 year
Minimum [Member]
Expected term		1 year
Exercise price	$ 0.00012	$ 0.0004
Expected volatility	198.00%	270.00%
Risk-free rate	0.07%	0.10%
Maximum[Member]
Expected term		2 years 6 months
Exercise price	$ 0.0014	$ 0.001
Expected volatility	288.00%	279.00%
Risk-free rate	0.39%	0.12%

ACCOUNTING POLICIES (Details Na

ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 12, 2022	Dec. 02, 2021	Nov. 23, 2021
Impairment of Long-lived Assets	$ 273,284
Lease term	12 months
Fund invested by company				$ 250,000
Likelihood percentsge	50.00%
Equity percentage	80.00%
Non-controlling interest on operation	$ 18,290
Non-controlling interest on BS	$ 78,728
Stock-based compensation plan expired	September 11, 2018
Initial payment to ellectriars			$ 50,000
Shares issued	18
Description of remaining lease term	Leases with an initial term of 12 months or less are not recorded on the balance sheet and are not material; the Company recognizes lease expense for these leases on a straight-line basis over the remaining lease term.
Escrow payment		$ 50,000
Subsequent Event [Member]
Escrow payment		$ 50,000

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cost of sales	$ 1,256,018	$ 1,400,146
Operating, selling, general and administrative expenses	690,391	1,348,512
Income tax provision	0	0
Discontinued operations, net of tax	0	$ 350,700
PathUX
Total net sales	219,867
Cost of sales	147,829
Operating, selling, general and administrative expenses	91,133
Amortization of software	134,686
Income (loss) from discontinued operations	(153,781)
Gain on sale of discontinued operations	504,481
Income tax provision	0
Discontinued operations, net of tax	$ 350,700

PROPERTY, SOFTWARE AND COMPUT_2

PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Total property, software and computer equipment	$ 63,713	$ 63,713
Less: accumulated depreciation	(39,733)	(24,469)
Property, Plant and Equipment, Net	23,980	39,245
Office and computer equipment [Member]
Total property, software and computer equipment	25,003	25,003
Furniture and Fixtures [Member]
Total property, software and computer equipment	17,888	17,888
Software [Member]
Total property, software and computer equipment	$ 20,822	$ 20,822

PROPERTY, SOFTWARE AND COMPUT_3

PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT (Tables)
Depreciation expense	$ 15,264	$ 14,453

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 12, 2022	Dec. 02, 2021	Nov. 23, 2021
INVESTMENTS
Fund invested by company				$ 250,000
Escrow payment		$ 50,000
Initial payment to ellectriars			$ 50,000
Non-controlling interest on BS	$ 78,728
Non-controlling interest on operation	$ 18,290
Equity percentage	80.00%

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cost	$ 3,506,482	$ 3,506,482
Accumulated amortization	(1,245,982)	849,024
Impairment of Asset	(273,284)	0
Net	1,987,216	2,657,458
Trademarks and Trade Names [Member]
Cost	547,300	547,300
Accumulated amortization	155,068	100,338
Impairment of Asset	0	0
Net	392,232	446,962
Assembled Workforce [Member]
Cost	405,546	405,546
Accumulated amortization	114,905	74,350
Impairment of Asset	0	0
Net	290,641	331,196
IP/Technology [Member]
Cost	176,000	176,000
Accumulated amortization	99,733	64,533
Impairment of Asset	0	0
Net	76,267	111,467
Customer Base [Member]
Cost	1,613,538	1,613,538
Accumulated amortization	496,462	325,688
Impairment of Asset	0	0
Net	1,117,076	1,287,850
Noncompete Agreements [Member]
Cost	226,100	226,100
Accumulated amortization	226,100	207,258
Impairment of Asset	0	0
Net	0	18,842
Customer Relationships - CCS [Member]
Cost	537,998	537,998
Accumulated amortization	153,714	76,857
Impairment of Asset	(273,284)	0
Net	$ 111,000	$ 461,141

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
INTANGIBLE ASSETS (Details)
2023	$ 314,138
Total	1,987,216	$ 2,657,458
2022	314,138
2024	284,805
2025	278,938
2026	278,938
Thereafter	$ 516,259

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INTANGIBLE ASSETS (Details)
Goodwill	$ 1,299,144	$ 1,299,144
Amortization expense	396,959	$ 481,745
Impairment expense	$ 273,284

SHORT AND LONGTERM BORROWINGS (

SHORT AND LONGTERM BORROWINGS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Short-term borrowings - net of discount	$ 3,231,428	$ 2,929,983
Long-term borrowings - net of discount	3,058,828	3,152,580
Total short-term and long term borrowings, before debt discount	6,307,975	6,206,530
Less debt discount	(17,719)	(123,967)
Total short-term and long-term borrowings, net	6,290,256	6,082,563
Total Debt net of Discounts	6,290,256	6,082,563
Short term debt	3,231,428	2,929,983
Convertible Promissory Notes Two
Short term debt	0	713,554
Payroll Protection Program
Short term debt	0	500,000
Senior Secured Redeemable Debenture
Short term debt	826,547	826,547
Related Party | SBA Program
Long term debt	150,000	0
Related Party | Promissory Note
Long term debt	2,100,000	2,100,000
Related Party | Short term note
Short term debt	210,000	210,000
Related Party | Short term note Two
Short term debt	1,409,169	1,409,169
Convertible Promissory Notes
Short term debt	112,259	97,259
Convertible Promissory Notes | Related Party
Short term debt	1,500,000	0
Long term debt	$ 0	$ 350,000

SHORT AND LONGTERM BORROWINGS_2

SHORT AND LONGTERM BORROWINGS (Details Narrative) - USD ($)	May 08, 2019	Nov. 18, 2021	Jul. 19, 2021	Oct. 30, 2019	Sep. 30, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Feb. 09, 2022	Aug. 20, 2021	Mar. 31, 2021	Aug. 04, 2020	Mar. 31, 2020	Oct. 02, 2019	May 30, 2019
Proceeds from convertible promissory note						$ 775,000	$ 527,255
Common stock shares issued						13,390,287,415	13,390,287,415		375,000,000	363,185,553
Loss from growth fund						$ 3,435,695
Compensation expense						260,200
Settelment cost						521,004
Dispute settelment cost						871,661
Miscellaneous gain						5
Interest rate	15.00%		100.00%
Extinguishment of debt						3,435,695
Gain on extinguishment of debt						4,853,888	$ 0
TCA Special Situations Credit Strategies ICAV
Interest rate								16.00%
Issuance of senior secured redeemable convertible debenture								$ 900,000
Extinguishment of debt						$ 4,853,888
Debt instrument maturity date								December 31, 2021
Repayment of debt							73,453
Geordan Pursglove
Interest rate			2.00%
Issuance of a promissory note			$ 1,500,000
Maturity date			Jul. 19, 2022
Accrued salary			$ 1,239,800
Loss on Settlement			$ 260,200
Preferred stock shares issued						12					9	13	3	20
Jean Mork Bredeson
Interest rate				15.00%	10.00%
Retained cash and accounts receivables						$ 1,409,169	1,409,169
Withheld amount															$ 2,100,000
TCA Beyond Commerce
Acquired membership interest						100.00%
Total membership purchase price						$ 525,000
Purchase price paid in cash						175,000
Purchase price paid in convertible promissory note						350,000
Payments of principal and accrued interest						46,065
Principal outstanding balance						$ 312,684
Purchase price payment description						The cash maturity date is December 31, 2022. $175,000 is to be paid in cash, with the remaining $175,000 to be repaid through conversion, unless a larger conversion is requested by the noteholder
Gain on extinguishment of debt		$ 234,667
Amount paid to cancel and extinguish the convertible promissory note		$ 100,000
Discover Growth Fund, LLC [Member]
Issuance of senior secured redeemable convertible debenture								$ 2,000,000
Debt instrument converted amount							$ 754,315	$ 1,249,522
Common stock share converted for outstanding debt interest								935,350,522
Extinguishment of debt						$ 234,667
August 7, 2018 [Member] | Discover Growth Fund, LLC [Member]
Issuance of senior secured redeemable convertible debenture						2,717,391
Original issue discount						217,391
Proceeds from Issuance of senior secured redeemable convertible debenture						500,000
Issuance of a promissory note						$ 2,000,000
February 28, 2019 Member | Jean Mork Bredeson
Interest rate						5.50%
Issuance of a promissory note						$ 2,100,000
November 27, 2018 [Member] | Auctus Fund LLC [Member]
Proceeds from convertible promissory note						$ 250,000
Common stock shares issued							1,092,829,802	980,000,000
Interest rate						12.00%
Debt instrument maturity date						August 27, 2019
Revised interest rate						24.00%
Additional proceeds from convertible promissory note						$ 15,000
Convertible promissory note outstanding balance						112,259
Reduction in principal amount						101,922
Reduction in interest						39,777
March 30, 2021 | SBA Loan Program
Proceeds from convertible promissory note						$ 150,000
Interest rate						3.75%
Debt instrument maturity date						March 30, 2051
Installment payments description						Installment payments, including principal and interest, of $731 monthly, will begin twelve (12) months from the date of the promissory note
April 24, 2020 | Payroll Protection Program
Proceeds from convertible promissory note						$ 500,000
February 8, 2021 | Payroll Protection Program
Proceeds from convertible promissory note						$ 625,000
March 19, 2021 [Member] | Investor [Member]
Common stock shares issued						598,048,320
Preferred stock shares issued						1,556,905
Loss on extinguishment of debt						$ 3,435,695
Common stock shares valued at par						$ 0.001

COMMON STOCK AND PREFERRED STOC

COMMON STOCK AND PREFERRED STOCK (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended				12 Months Ended
	Feb. 28, 2019	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Feb. 09, 2022	Aug. 20, 2021	Aug. 04, 2020	Mar. 31, 2020	Oct. 02, 2019
Undesignated Preferred Stock		10,000,099				10,000,099
Common Stock, authorized		30,000,000,000				30,000,000,000	30,000,000,000
Stock issued for debt conversion, Shares						9,979,932,215
Common Stock, par value (in dollars per share)		$ 0.001				$ 0.001	$ 0.001
Expected Term						1 year
Expected dividends						0.00%	0.00%
Preferred stock, shares authorized		10,000,099				10,000,099	10,000,099
Common stock shares issued		13,390,287,415				13,390,287,415	13,390,287,415	375,000,000	363,185,553
Series C Preferred Stock [Member]
Stock issued for debt conversion, Shares						8,075,410,000
Preferred stock, shares authorized		50,000,000			60,000,400	50,000,000
Common stock shares issued upon conversion of Series C Preferred Stock		5,535,410,000	1,310,000,000	123,000
Common stock shares issued upon conversion of Series C Preferred Stock, value		$ 553,541	$ 131,000	$ 1,230,000,000
Preferred Stock for settlement of dispute		$ 871,661
Preferred Stock, shares purchase		10,000
Preferred Stock, shares purchase amount		$ 1,000,000
Preferred stock, shares issued		72,638			1,556,905	72,638
Loss on extinguishment of debt					$ 3,837,647
Preferred stock, par or stated value		$ 0.001				$ 0.001
Proceeds from issuance of preferred stock					$ 1,000,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized		250			60,000,400	250	250
Preferred stock, shares issued		249				249	249
Preferred stock, par or stated value		$ 0.001				$ 0.001	$ 0.001
Preferred Stock outstanding		249				249	249
Series B Preferred Stock [Member]
Preferred stock, shares authorized		51			60,000,400	51	51
Preferred stock, shares issued		51				51	51
Preferred stock, par or stated value		$ 0.001				$ 0.001	$ 0.001
Preferred Stock outstanding		33				33	33
March 2, 2021 [Member]
Common Stock, authorized		10,000,000				10,000,000
Preferred stock, shares authorized		60,000,400				60,000,400
Reverse stock split						1-for-1,000,000
August 20, 2021 [Member]
Common Stock, authorized		30,000,000,000				30,000,000,000
Geordan Pursglove
Preferred stock, shares issued		12			9	12				13	3	20
Value of transaction										$ 190,450		$ 293,000
Investor [Member] | March 19, 2021 [Member]
Preferred stock, shares issued		1,556,905				1,556,905
Loss on extinguishment of debt						$ 3,435,695
Common stock shares valued at par		$ 0.001				$ 0.001
Common stock shares issued		598,048,320				598,048,320
Discover [Member]
Funding	$ 2,000,000
Debt and Accrued Interest [Member]
Stock issued for debt conversion, Shares						1,541,336,662	1,915,350,522
Stock issued for debt conversion, Amount						$ 1,541,337	$ 1,915,351
Iliad Research and Trading [Member]
Stock issued for debt conversion, Shares						363,185,553
Stock issued for debt conversion, Amount						$ 581,097
Peter Stazzone
Preferred stock, shares issued		6				6
Warrant
Exercise Price		$ 0.15				$ 0.15
Agreement description						The Company entered into an agreement in 2018 in conjunction with convertible notes payable to issue seven (7) warrants to purchase shares of the Company’s common stock which have an exercise price of $0.15 or 65% of the three lowest trading days within a 20-day market price timeframe, whichever is lower.
Warrants exercise price						$ 0.15
Number of warrants purchased						16,666,667
Debt discount		$ 696,850				$ 696,850
Warrants term						3 years
Expected Term						3 years
Expected Volatility						388.94%
Expected dividends						0.00%
Risk-Free Rate						2.54%
Warrant expiration period						Feb. 28, 2022

RELATED PARTIES (Details Narrat

RELATED PARTIES (Details Narrative) - USD ($)	May 08, 2019	Jul. 19, 2021	Dec. 31, 2021	May 26, 2021	Mar. 31, 2021	Aug. 04, 2020	Mar. 31, 2020	Oct. 02, 2019
Principal amount				$ 54,000
Due date	Jul. 8, 2019
Interest rate	15.00%	100.00%
Accrued interest				$ 16,717
Promissory Note	$ 54,000
Due date description	sixty-day term
Geordan Pursglove
Interest rate		2.00%
Maturity date		Jul. 19, 2022
Preferred stock, shares issued			12		9	13	3	20
Issuance of a promissory note		$ 1,500,000
Accrued salary		1,239,800
Loss on settlement		$ 260,200
Peter Stazzone
Preferred stock, shares issued			6

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES (Tables)
Statutory U.S. federal rate	(21.00%)	(21.00%)
Permanent differences	6.00%	6.00%
Valuation allowance	15.00%	15.00%
Provision for income tax expense(benefit)	0.00%	0.00%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES (Tables)
Net operating loss carry-forwards	$ 7,239,788	$ 6,248,363
Total deferred tax assets	7,239,788	6,248,363
Deferred tax assets:
Valuation allowance	(7,239,788)	(6,248,363)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2021USD ($)
INCOME TAXES (Tables)
Change in valuation allowance	$ 991,000
U.S. federal net operating losses	$ 34,473,000
Operating loss expiration description	expire between 2032 and 2036.

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
ROU operating lease assets, net	$ 59,017	$ 97,008
Operating lease liabilities	47,731	41,326
Operating lease liabilities noncurrent	18,690	66,421
Total lease liabilities	8,492,290	$ 10,244,542
ROU [Member]
ROU operating lease assets, net	59,017
Total ROU assets	59,017
Operating lease liabilities	47,731
Operating lease liabilities noncurrent	18,690
Total lease liabilities	$ 66,421

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 1)	12 Months Ended
	Dec. 31, 2021USD ($)
COMMITMENTS AND CONTINGENCIES (Tables)
Operating Lease Cost	$ 44,418
Right of Use Assets obtained in exchange for new operating lease obligations	$ 0

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details 2)	12 Months Ended
	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES (Tables)
Weighed Average Remaining Lease Term - Operating Lease	1 year 5 months 1 day
Weighted Average Discount Rate - Operating Leases	11.02%

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES (Details 3)	Dec. 31, 2021USD ($)
COMMITMENTS AND CONTINGENCIES (Tables)
Operating lease payments, 2022	$ 52,698
Operating lease payments, 2023	22,462
Total	75,160
Less Discount	(8,739)
Present value	$ 66,421

COMMITMENTS AND CONTINGENCIES_6

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Jun. 09, 2021	Mar. 23, 2022USD ($)	Aug. 20, 2021USD ($)shares	Dec. 31, 2021USD ($)ft²shares	Dec. 31, 2020USD ($)shares	Mar. 09, 2022shares	Feb. 09, 2022shares	Jul. 29, 2021USD ($)shares
Annual lease fee				$ 120
Legal Matters description				the Company’s acquisition of Service 800, seeking in excess of $1.6 million in damages
Preferred stock shares issuable | shares								72,638
Common stock shares issued | shares			363,185,553	13,390,287,415	13,390,287,415		375,000,000
Loss on extinguishment of debt				$ 4,853,888	$ 0
Subsequent Event [Member]
Reimbursement of legal services		$ 95,506
Service 800
Monthly rent				$ 4,160
Lease area | ft²				3,210
Lease Expiration Date				Jun. 30, 2023
Iliad
Common stock shares issued | shares			363,185,553
Loss on extinguishment of debt			$ 521,004
Notice of Exercise of Warrant description	The shares to be issued are based on a $32,500 warrant principal that is exercisable based on the lesser of $0.15, or the average of the three lowest closing bid prices in the prior 20 trading days multiplied by a 45% discount. Iliad is seeking in excess of $1.4 million in damages
Chief Financial Officer [Member]
Preferred stock shares issuable | shares								72,638
Common stock shares issued | shares						133,902,874
Estimated loss								$ 871,656

NET INCOME (LOSS) PER SHARE O_3

NET INCOME (LOSS) PER SHARE OF COMMON STOCK (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
NET INCOME (LOSS) PER SHARE OF COMMON STOCK (Tables)
Loss from continuing operations	$ (9,181,054)	$ (10,803,566)
Income from discontinued operation, net of tax	0	350,700
Consolidated net loss	$ (9,181,054)	$ (10,452,866)
Incremental Diluted Shares	0	0
Weighted Average shares used for diluted earnings per share	5,441,304,567	2,377,723,063
Weighted average shares used for diluted earnings per share	5,441,304,567	2,377,723,063
Net loss per share:
Basic and Diluted continuing operations	$ 0	$ 0
Basic and Diluted: discontinued operations	0	0
Total Basic and Diluted Loss Per Share	$ 0	$ 0

NET INCOME (LOSS) PER SHARE O_4

NET INCOME (LOSS) PER SHARE OF COMMON STOCK (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Feb. 09, 2022	Aug. 20, 2021
Common stock shares issued	13,390,287,415	13,390,287,415	375,000,000	363,185,553
Common stock issued for debt conversion, Shares	$ 4,780,883,321	$ 1,819,902,063
Warrants exercisable	16,666,667	16,666,667
Warrants outstanding	44,111,160	86,474,501
Common stock shares outstanding	3,410,355,200	3,410,355,200
Preferred stock, shares issued	18
Series A Preferred Stock [Member]
Preferred stock, shares issued	249,999,900	249,999,900
Series C Preferred Stock [Member]
Common stock shares issued	842,002	842,002
Common stock issued for debt conversion, Shares	$ 8,420,020,000	$ 8,420,020,000
Common stock shares outstanding	842,002	842,002

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 16, 2022	Mar. 09, 2022	Feb. 22, 2022	Feb. 09, 2022	Dec. 31, 2021	Aug. 20, 2021	May 26, 2021	Dec. 31, 2020
Common stock shares issued				375,000,000	13,390,287,415	363,185,553		13,390,287,415
Preferred stock	79,180		75,062
Purchase of Series C Convertible Preferred Stock	$ 791,800,000		$ 750,620,000
Principal amount							$ 54,000
Chief Financial Officer [Member]
Common stock shares issued		133,902,874
Minimum [Member]
Principal amount				$ 150,000
Maximum[Member]
Principal amount				$ 1,350,000