Beyond Commerce (BYOC) 10-Q 15 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 14, 2019
Document And Entity Information
Entity Registrant Name	Beyond Commerce, Inc.
Entity Central Index Key	0001386049
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity's Reporting Status Current?	Yes
Is Entity Emerging Growth Company?	false
Elected Not To Use the Extended Transition Period	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Common Stock, Shares Outstanding		1,095,429,876
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2019
Trading Symbol	byoc
Contained File Information, File Number	000-52490
Entity Incorporation, State Country Name	Nevada
Entity Address, Address Line One	3773 Howard Hughes Pkwy
Entity Address, Address Line Two	Suite 500 Las Vegas, Nevada
Entity Address, Postal Zip Code	89169
City Area Code	702
Local Phone Number	675-8022

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash & cash equivalents	$ 113,678	$ 79,890
Accounts receivable	449,867	0
Other current assets	83,423	0
Total current assets	646,968	79,890
Property and equipment - net	1,049,014	0
Intangible asset	4,119,276	0
Investment in Service 800	0	572,000
Total assets	5,815,258	651,890
Current liabilities:
Accounts payable	238,292	79,833
Other current liabilities	775,453	639,709
Accrued payroll & related items	2,306,298	1,924,395
Derivative liability	1,981,676	2,480,543
Accrued payroll taxes	1,077,163	1,077,163
Short-term borrowings - net of discount	163,553	81,136
Related party Short-term borrowings	751,889	0
Pursglove Judgment payable - accrued interest	2,442,762	2,363,192
Pursglove judgment payable	5,758,322	5,758,322
Total current liabilities	15,495,408	14,404,293
Long- term borrowings, net of debt discount	143,945	143,478
Related party long-term borrowings	2,100,000	0
Total liabilities	17,739,353	14,547,771
Mezzanine Equity:
Preferred stock, $0.001 par value of 250,000,000 shares authorized and 250,000,000 shares issued and outstanding respectively.	250,000	250,000
Common stock, $0.001 par value, 1,900,000,000 shares authorized, 1,085,429,876 and 1,017,450,000 issued and outstanding as of March 31, 2019 and at December 31, 2018, respectively.	1,085,430	1,017,450
Additional paid in capital	33,257,157	27,599,349
Accumulated deficit	(46,516,682)	(42,762,860)
Total stockholders' deficit	(11,924,095)	(13,895,881)
Total liabilities and stockholders' deficit	$ 5,815,258	$ 651,890

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par or stated value	$ 0.001	$ 0.001
Preferred stock, shares authorized	250,000,000	250,000,000
Preferred stock, shares issued	250,000,000	250,000,000
Preferred stock, shares outstanding	250,000,000	250,000,000
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock, shares authorized	1,900,000,000	1,900,000,000
Common Stock, shares issued	1,085,429,876	1,017,450,000
Common Stock, shares outstanding	1,085,429,876	1,017,450,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues
Net revenues	$ 463,914	$ 0
Operating expenses
Cost of revenue	112,054	0
Selling general and administrative	121,043	8,766
Payroll expense	276,721	90,000
Professional fees	129,291	514,840
Depreciation and amortization	53,591	0
Total operating expenses	692,700	613,606
Loss from operations	(228,786)	(613,606)
Non-operating income (expense)
Interest expense	(215,411)	(99,570)
Amortization of debt discount	(569,457)	0
Derivative related income (expenses)	(1,121,999)	0
Change in derivative liability	(1,618,349)	0
Total non-operating income (expense)	(3,525,216)	(99,570)
Income (loss) before income taxes	(3,754,002)	(713,176)
Provision for income tax	0	0
Net income (loss)	$ (3,754,002)	$ (713,176)
Net income (loss) per common share-basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding basic and diluted	1,043,248,193	1,001,011,111

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Statement of Cash Flows [Abstract]
Net loss	$ (3,754,002)	$ (713,176)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock issued for services	0	455,000
Loss on derivative at note inception	178,332	0
Amortization of debt discount	569,457	0
Depreciation and amortization	53,591	0
Change in derivative liability	2,767,005	0
Changes in assets and liabilities:
(Increase) decrease in accounts receivable	(98,007)	0
Increase (decrease) in accounts payable	(256,644)	18,606
Increase (decrease) in payroll liabilities	381,903	180,000
Increase (decrease) in other current liabilities	215,314	9,570
Net cash provided by (used in) in operating activities	56,949	(50,000)
Cash flows from investing activities:
Acquisition of property and equipment	(2,218,201)	0
Cash acquired in acquisition	195,039	0
Net cash used in investing activities	(2,023,162)	0
Cash flows from financing activities:
Cash receipts from notes payable	2,000,000	50,000
Net cash provided by financing activities	2,000,000	50,000
Net decrease in cash and cash equivalents	33,787	0
Cash and cash equivalents, beginning balance	79,890	0
Cash and cash equivalents, ending balance	113,678	0
Supplemental Disclosure of Cash Flow Information:
Cash Paid For Interest	0	0
Cash Paid For Income taxes	0	0
Summary of Non-Cash Investing and Financing Information:
Stock issued for conversion of debt	1,060,486	0
Notes issued in relation to Service 800 acquisition	2,100,000	0
Purchase Price holdback note on Service 800 acquisition	210,000	0
Purchase price allocation note on Service 800 acquisition	$ 541,889	$ 0

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Common Stock	Preferred Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, Amount at Dec. 31, 2017	$ 1,000,000	$ 250,000	$ 25,941,352	$ (38,466,441)	$ (11,275,089)
Beginning balance, Shares at Dec. 31, 2017	1,000,000,000	250,000,000
Common stock issued for services, Amount	$ 3,500	$ 0	451,500	0	455,000
Common stock issued for services, Shares	3,500,000	0
Net loss	$ 0	$ 0	0	(713,176)	(713,176)
Ending balance, Amount at Mar. 31, 2018	$ 1,003,500	$ 250,000	26,392,852	(39,179,617)	(11,533,265)
Ending balance, Shares at Mar. 31, 2018	1,003,500,000	250,000,000
Beginning balance, Amount at Dec. 31, 2018	$ 1,017,450	$ 250,000	27,599,349	(42,762,860)	(13,895,881)
Beginning balance, Shares at Dec. 31, 2018	1,017,450,000	250,000,000
Common stock issued for services, Amount					0
Extinguishment of derivative liabilities on conversion, Amount	$ 0		3,872,545		3,872,545
Extinguishment of derivative liabilities on conversion, Shares	0
Warrants issued with debt			696,850		696,850
Common stock issued for debt conversion, Amount	$ 62,472		998,014		$ 1,156,397
Common stock issued for debt conversion, Shares					62,472,003
Common stock issued for interest conversion, Amount	$ 5,508		90,399		$ 95,907
Common stock issued for interest conversion, Shares	5,507,873
Net loss				(3,754,002)	(3,754,002)
Ending balance, Amount at Mar. 31, 2019	$ 1,085,430	$ 250,000	$ 33,257,157	$ (46,516,682)	$ (11,924,095)
Ending balance, Shares at Mar. 31, 2019	1,085,429,876	250,000,000

NOTE 1. DESCRIPTION OF BUSINESS

NOTE 1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
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. Recent History of the Company Beyond Commerce was incorporated under the laws of the State of Nevada on January 12, 2006, under the name “Reel Estate Services, Inc.” for the purposes of operating as a media hub for high traffic web properties, utilizing social networking and e-commerce. On March 4, 2019, Beyond Commerce, Inc. closed the Transaction between Beyond Commerce, Inc. and Service 800, Inc. effective February 28, 2019. Service 800 operates as a premium provider of Customer Feedback Management Platforms to their Fortune 500 and 1000 clients on a global basis. Service 800 provides survey authoring, response rates, feedback types and data analysis on their proprietary, cloud based, automated and centralized platform. Service 800 has currently 40 full time employees that provide services to 130 companies and 300 service organizations. Service 800’s current operations and strategic business plan is to further develop its marketing and Customer Experience platform to use within the framework of its current Fortune 500 and 1000 clients. Basis of Presentation The condensed consolidated financial statements and the notes thereto for the periods ended March 31, 2019 and 2018 included herein have been prepared by management and are unaudited. Such condensed financial statements reflect, in the opinion of management, all adjustments necessary to present fairly the financial position and results of operations as of and for the periods indicated and in order to make the financial statements not misleading. All such adjustments are of a normal recurring nature. These interim results are not necessarily indicative of the results for any subsequent period or for the fiscal year ending December 31, 2018. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). These condensed consolidated financial statements should be read in conjunction with the financial statements and the notes thereto for the fiscal year ended December 31, 2018. Plan of Operations Continuing in 2019, the Company has expanded operations beginning with the close of the purchase of Service 800. We are actively seeking other potential targets with synergies in the space. The analysis of new business opportunities will be undertaken by our executive management team. In our efforts to analyze potential acquisition targets, we may consider the following kinds of factors: • Potential for growth, indicated by new technology, anticipated market expansion or new products; • Competitive position as compared to other firms of similar size and experience within the industry segment as well as within the industry as a whole; • Strength and diversity of management, either in place or scheduled for recruitment; • Capital requirements and anticipated availability of required funds, to be provided by us or from operations, through the sale of additional securities, through joint ventures or similar arrangements or from other sources; • The cost of participation by us as compared to the perceived tangible and intangible values and potentials; • The extent to which the business opportunity can be advanced; • The accessibility of required management expertise, personnel, raw materials, services, professional assistance and other required items; and • Other relevant factors. In applying the foregoing criteria, no one of which will be controlling, our management will attempt to analyze all factors and circumstances and make a determination based upon reasonable investigative measures and available data. Potentially available business opportunities may occur in many different industries, and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities extremely difficult and complex. Due to the limited capital we have available for investigation, we may not discover or adequately evaluate adverse facts about the opportunity to be acquired.

NOTE 2. SELECTED ACCOUNTING POL

NOTE 2. SELECTED ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
NOTE 2. SELECTED ACCOUNTING POLICIES	NOTE 2. SELECTED ACCOUNTING POLICIES Use of Estimates The preparation of condensed 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, web site, 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 one banking institution. 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 – quoted prices in active markets for identical assets or liabilities. • Level 2 – other significant observable inputs for the assets or liabilities through corroboration with market data at the measurement date. • Level 3 – significant unobservable inputs that reflect management’s best estimate of what market participants would use to price the assets or liabilities at the measurement date. Management considers all of its derivative liabilities to be Level 3 liabilities. At March 31, 2019 and December 31, 2018, the Company had outstanding derivative liabilities, including those from related parties of $1,981,676 and $2,480,543 respectively. Revenue Recognition The Company recognize 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 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. 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. Purchase Price Allocation In accordance with ASC 805, Business Combinations Intangible Assets Intangible assets subject to amortization are stated at cost and are amortized using the straight-line method over the estimated useful life of the assets. Intangible assets that are subject to amortization are reviewed for potential impairment whenever events or circumstances indicate that the carrying amounts may not be recoverable. 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 Reclassifications We may make certain reclassifications to prior period amounts to conform with the current year’s presentation. These reclassifications did not have a material effect on our condensed consolidated statement of financial position, results of operations or cash flows. Stock Based Compensation During the three months ended March 31, 2019 and 2018, the Company did not issue any stock options. The former stock based compensation plan expired on September 11, 2018. Recent Accounting Pronouncements In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments – Overall: Recognition and Measurements of Financial Assets and Financial Liabilities. The standard is effective for us beginning January 1, 2019. The adoption of this standard is not expected to have a material effect on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) and subsequently amended the guidance relating largely to transition considerations under the standard in January 2017, to increase transparency and comparability among organizations by requiring the recognition of right-of-use (“ROU”) assets and lease liabilities on the balance sheet. Most prominent among the changes in the standard is the recognition of ROU assets and lease liabilities by lessees for those leases classified as operating leases under current U.S. GAAP. Under the standard, disclosures are required to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. We will be required to recognize and measure leases existing at, or entered into after, the beginning of the earliest comparative period presented using a modified retrospective approach, with certain practical expedients available. The standard was effective for us beginning January 1, 2019. The standard may have a material impact on our balance sheets in the future if we entered into new leases, but will not have a material impact on our statement of operations. The most significant impact will be the recognition of ROU assets and lease liabilities for operating leases. The adoption of this standard is not expected to have a material effect on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which eliminates certain disclosure requirements for fair value measurements for all entities, requires public entities to disclose certain new information and modifies some disclosure requirements. The new guidance is effective for fiscal years beginning after December 15, 2019 and for interim periods within those fiscal years. Early adoption is permitted in interim periods, including periods for which financial statements have not been issued or financial statements have not been made available for issuance. The adoption of this standard is not expected to have a material effect on the Company’s consolidated financial statements. The Company will continue to monitor these emerging issues to assess any potential future impact on its financial statements.

NOTE 3. GOING CONCERN

NOTE 3. GOING CONCERN	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 3. GOING CONCERN	NOTE 3. GOING CONCERN The Company's financial statements are prepared using generally accepted accounting principles, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. Because of recent events, no certainty of continuation can be stated. The accompanying condensed consolidated financial statements for March 31, 2019 and 2018 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, which raises 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 limited 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 or through a merger transaction with a well-capitalized entity. 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.

NOTE 4. PROPERTY, SOFTWARE AND

NOTE 4. PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
NOTE 4. PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT	NOTE 4 - PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT Property and equipment at March 31, 2019 and December 31, 2018 consisted of the following: 2019 2018 Office and computer equipment $ 788,918 $ - Furniture and fixtures 102,297 - Software 149,602 - Vehicles 27,172 - Total property, software and computer equipment 1,067,989 - Less: accumulated depreciation (18,975) - $ 1,049,014 $ - Depreciation expense for the three months ended March 31, 2019 was $18,975, compared to $0 for the same period in 2018.

NOTE 5. INTANGIBLE ASSETS

NOTE 5. INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
NOTE 5. INTANGIBLE ASSETS	NOTE 5 – Intangible Assets Intangible assets of the Company at March 31, 2019 and December 31, 2018 are summarized as follows: March 31, December 31, 2019 2018 Customer relationships $ 4,153,892 $ - Less: accumulated amortization (34,616 ) - Total intangible assets $ 4,119,276 $ - Amortization expense for the three months ended March 31, 2019 was $34,616, compared to $0 for the same period in 2018.

NOTE 6. OTHER CURRENT LIABILITI

NOTE 6. OTHER CURRENT LIABILITIES	3 Months Ended
	Mar. 31, 2019
Other Liabilities Disclosure [Abstract]
NOTE 6. OTHER CURRENT LIABILITIES	NOTE 6. OTHER CURRENT LIABILITIES Other current liabilities consist of the following: March 31, December 31, 2019 2018 Accrued interest - notes $ 145,453 $ 29,709 Accrued interest – internal revenue service 630,000 610,000 Total other current liabilities $ 775,453 $ 639,709

NOTE 7. SHORT AND LONG TERM BOR

NOTE 7. SHORT AND LONG TERM BORROWINGS	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
NOTE 7. SHORT AND LONG TERM BORROWINGS	NOTE 7. SHORT AND LONG TERM BORROWINGS On June 14, 2018, the Company issued a short-term convertible note payable for $50,000. The note was originally due on February 14, 2019 and bears interest at a rate of 15% per annum. The note is convertible into shares of common stock at $0.10 per share. The company is currently negotiating an extension with the noteholder Short-term and Long-term borrowings consist of the following: March 31, December 31, Short term debt; 2019 2018 Convertible Promissory Notes, bearing an annual interest rate of 15% secured, due 02/14/2019 50,000 50,000 Convertible Promissory Notes, bearing an annual interest rate of 12% secured, due 08/27/2019 250,000 250,000 Total short term debt 300,000 300,000 Long term debt; Convertible Promissory Notes, bearing an annual interest rate of 15% secured, due 08/07/2020 1,656,905 717,391 Total short-term and long-term borrowings, before debt discount 1,956,905 1,017,391 Less debt discount (1,649,407 ) (792,777 ) Total short-term and long-term borrowings $ 307,498 $ 224,614 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 BYOC in the amount of $2,000,000 (the “Note”). Pursuant to the terms of the SPA, we issued to Discover a warrant to purchase up to 16,666,667 shares of our common stock, exercisable beginning on the six (6) 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”). The Debenture is subject to interest at a rate of 8.0% per annum and can be converted into shares of the Company’s common stock at a price equal to the lower of (i) $0.15 per share of common stock, and (ii) if there has never been a trigger event (as defined in the Debenture), (A) the average of the 5 lowest individual trades of the shares of common stock, less $0.01 per share, or following any such trigger event, (B) 60% of the foregoing. During the quarter Discover Growth Fund LLC issued the additional $2,000,000 to the Company and converted $1,060,486 of the aggregate debt. 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. 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.

NOTE 8. RELATED PARTY SHORT AND

NOTE 8. RELATED PARTY SHORT AND LONG TERM BORROWINGS	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
8. RELATED PARTY SHORT AND LONG TERM BORROWINGS	NOTE 8. RELATED PARTY SHORT AND LONG TERM BORROWINGS Short-term and Long-term borrowings consist of the following: March 31, December 31, Short term debt; 2019 2018 Short term note – Jean Mork Bredeson Cash deficit holdback 210,000 - Short Term note – Jean Mork Bredeson Purchase allocation 541,889 - Total short-term debt 751,889 - Long term debt; Promissory Note – Jean Mork Bredeson, interest rate of 5.5%, due 2/28/2022 2,100,000 - Total short-term and long-term borrowings, before debt discount 2,851,889 - Less debt discount - - Total short-term and long-term borrowings $ 2,851,889 $ - 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, Inc., the Company entered $2,100,000 in a three year 5.5% promissory note. Interest only payments are required during the first year of the note. The $2,100,000 promissory note is personally guaranteed by George Pursglove which in turn will be Geordan Pursglove since the passing of the former 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 held out until May 30, 2019. 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 $541,889 during the quarter.

NOTE 9. COMMON STOCK, WARRANTS

NOTE 9. COMMON STOCK, WARRANTS AND PAID IN CAPITAL	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 9. COMMON STOCK, WARRANTS AND PAID IN CAPITAL	NOTE 9. COMMON STOCK, WARRANTS AND PAID IN CAPITAL Common Stock As of March 31, 2019, our authorized capital stock consisted of 1,900,000,000 shares of common stock, par value $0.001 per share. As of March 31, 2019, there were 1,085,429,876 issued and outstanding shares of common stock. The Company on March 5, 2018 issued 3,500,000 shares of its $0.001 common stock in relation to its advisory agreement with Maxim Group LLC valued at $455,000. During the three months ended March 31, 2019 the Company issued 67,979,876 shares valued at $1,156,397 for the conversion of certain debt and accrued interest into shares of our stock. Preferred Stock We are authorized to issue up to 250,000,000 shares of our “blank check” preferred stock, par value of $0.001. Effective July 27, 2017, we designated 250,000,000 of our “blank check” preferred shares as Series A Preferred Stock, all of which are issued and outstanding. Each share of Series A Preferred Stock entitles its holder to (i) cumulative, non-participating dividends in preference and priority to any declaration or payment of a dividend on any of the Company’s common stock, at a rate of 12% per annum, and (ii) three times (3x) voting preference over common stock. As of March 31, 2019, and December 31, 2018, there were 250,000,000 issued and outstanding shares of preferred stock. Warrants The Company entered into an agreement in 2018 in conjunction with convertible notes payable to issue seven (7) warrants which has an exercise price of $0.15 or 65% of the three lowest trading days within a 20-day market price timeframe, whichever is lower to purchase the Company’s $0.001 par value common stock. The warrant also has 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 six (6) 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. Based on the relative fair value of the warrant and cash received, we recorded a debt discount on the note principle of $696,850. 2008 Equity Incentive Stock Option Plan During the three-month periods ended March 31, 2019 and 2018, the Company did not issue any stock options. This plan expired on September 11, 2018.

NOTE 10. COMMITMENTS AND CONTIN

NOTE 10. COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
NOTE 10. COMMITMENTS AND CONTINGENCIES	NOTE 10. COMMITMENTS AND CONTINGENCIES Legal Matters In 2008 the Company filed suit against its former co-founder, President, Chief Executive Officer George Pursglove for breach of confidentiality and non-compete while employed and also postemployment, breach of fiduciary duty and other matters, and the Company was seeking to enforce certain non-compete agreements. The former CEO subsequently counter-sued the Company for breach of contract, breach of implied covenant of good faith and fair dealing and other matters. The former CEO was seeking to be awarded $75,000 in cash plus at least 3.3 million shares of stock of the Company. On July 28, 2011, the Company received a jury verdict ordering and adjudging in Case Number 2:08-cv-00496-KJD-LRL where BOOMj.com was the Plaintiff and the former CEO was the Defendant & Counterclaimant, that a judgment be entered in favor of the Defendant and Counterclaimant against the Plaintiff, BOOMj.com, in the amount of $20,775 for damages as to the claim for failure to pay wages, $3,000,000 for damages as to the conversion claim, and $3,000,000 for punitive damages. As of March 31, 2019 and December 31, 2018 there was an outstanding principle balance of $5,758,332 and $5,758,332, respectively outstanding for this matter. The Company is accruing interest at an annual rate of 5.29% on the outstanding balance. The current balance of the accrued interest as of March 31, 2019 and December 31, 2018 was $2,442,762 and $2,363,192, respectively. Operating Lease We currently lease virtual office space at 3773 Howard Hughes Parkway, Suite: 500 Las Vegas, NV 89169. We pay an annual fee of $120 for this lease. During 2019, we intend to move the Company’s headquarters to Florida. There is also a location in Minnesota for Service 800, Inc. The current address of Service 800, Inc. is 2190 Wayzata Blvd, Long Lake Minnesota 55356. Service 800 rents its facilities under an operating lease agreement with Green Valley Associates., which is owned by the sole shareholder of the Company. The lease, which expires December 31, 2019, requires base monthly rents of $17,200, plus operating expenses. The lease automatically renews for an additional one year term unless terminated by either party. Tax Lien On February 17, 2010, the Internal Revenue Service placed a federal tax lien of $756,711 and an additional $161,150 on June 14, 2010, against all of the property and rights to the property of BOOMj.com for unpaid federal payroll withholding taxes for the year ended December 31, 2009. The current amount outstanding including penalty and interest is $1,707,163, which is also inclusive of amounts outstanding for state tax related claims of $63,725. The accrued interest on the balance sheet related to this liability is $630,000 and $610,000 as of March 31, 2019 and December 31, 2018, respectively.

NOTE 11. RELATED PARTIES

NOTE 11. RELATED PARTIES	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
NOTE 11. RELATED PARTIES	NOTE 11. RELATED PARTIES On May 2, 2017, the Pursglove judgement was reduced by $262,453 through the issuance of 250,000,000 shares of Series A Convertible 12% Cumulative Preferred stock. The Company also authorized and issued 206,250,000 shares of BCI’s Series A Convertible 12% Cumulative Preferred stock at a price of ($.001 par value) per share to The 2GP Group LLC an entity controlled by Geordan Pursglove, President, CEO and Director. The Series A Convertible 12% Cumulative Preferred stock include a three times (3x) voting preference. During 2017 Mr. Geordan Pursglove also has advanced the Company $46,275 to pay certain company related expenses. During year ended December 31, 2018 Mr. Geordan Pursglove advanced an additional $153,536. 43,750,000 shares of the Series A Preferred Stock were transferred to Fiona Oakley and 1,556,632 shares of Common Stock also were issued to Fiona Oakley subsequent to the Pursglove judgement reduction.

NOTE 12. NET INCOME (LOSS) PER

NOTE 12. NET INCOME (LOSS) PER SHARE OF COMMON STOCK	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
NOTE 12. NET INCOME (LOSS) PER SHARE OF COMMON STOCK	NOTE 12. NET INCOME (LOSS) PER SHARE OF COMMON STOCK In the accompanying condensed 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 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 68,617,436 and 333,333 shares of the Company’s common stock are not included in the computation along with 250,000,000 and 250,000,000 of the Company’s preferred stock for the three months ended March 31, 2019 and 2018, respectively, as the income share is negligible. There are 16,666,667 and zero warrants that are exercisable into shares of stock as of March 31, 2019 and March 31, 2018, respectively, and there is an outstanding issue with Illiad that could result in 1,308,286 shares. The Company is currently in negotiations over the issue. The following is a reconciliation of the numerator and denominator of the basic and diluted earnings per share computations for the three-month period ended March 31, 2019 and 2018: Three-month period ended March 31, 2019 2018 Net income (loss) $ (3,754,002) $ (713,176) Weighted average shares used for basic earnings per share 1,043,248,193 1,001,011,111 Incremental diluted shares* - - Weighted average shares used for diluted earnings per share 1,043,248,193 1,001,011,111 Net income (loss) per share: Basic $ 0.00 $ 0.00 Diluted $ 0.00 $ 0.00 *The shares associated with convertible debt, stock options and stock warrants are not included because the inclusion would be anti-dilutive, (i.e., reduce the net loss per common share).

NOTE 13. ACQUISITIONS

NOTE 13. ACQUISITIONS	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 13. ACQUISITIONS	NOTE 13. ACQUISITIONS Description of the Transactions Service 800, Inc. On March 4 th The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: Assets Acquired: Prepaid expenses $ 28,316 Property, plant and equipment 1,067,989 Intangible asset – customer list 4,153,892 Assets acquired $ 5,250,197 Liabilities Assumed: Accounts payable $ 121,958 Outstanding checks 63,084 Other current liabilities 293,145 Liabilities assumed $ 478,187 Net assets acquired $ 4,772,010 Fair value of consideration given $ 4,772,010 The following unaudited pro forma consolidated results of operations have been prepared as if the acquisition of Service 800, Inc. occured on January 2018: Three Months Ended March 31, 2019 2018 Net Revenues $ 1,246,891 $ 1,314,762 Net (loss) income from operations (3,848,065) (1,138,260) Net (loss) income per share from operations 0.00 0.00 Weighted average number of shares – basic and diluted 1,043,248,193 1,001,011,111

NOTE 14. SUPPLEMENTAL DISCLOSUR

NOTE 14. SUPPLEMENTAL DISCLOSURES OF CASH FLOWS	3 Months Ended
	Mar. 31, 2019
Supplemental Cash Flow Elements [Abstract]
NOTE 14. SUPPLEMENTAL DISCLOSURES OF CASH FLOWS	NOTE 14. SUPPLEMENTAL DISCLOSURES OF CASH FLOWS During the three months ended March 31, 2019, the Company issued 67,979,876 shares valued at $1,156,393 for the conversion of certain debt and accrued interest into shares of our stock.

NOTE 15. SUBSEQUENT EVENTS

NOTE 15. SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
NOTE 15. SUBSEQUENT EVENTS	NOTE 15. SUBSEQUENT EVENTS The Company has evaluated subsequent events through the filing of this Quarterly Report on Form 10-Q, and determined that there have been no events that have occurred that would require adjustments to our disclosures in the consolidated financial statements, other than the following: On April 15, 2019, the Company amended a consulting agreement with Maxim Group to reduce cash balances owed to $60,000, to issue 10,000,000 shares of common stock, and to reduce monthly retainer payments to $7,500. On May 9, 2019 the Company entered into a promissory note with one of its Board of Directors in the amount of $54,000 that carries an interest rate of 15.0 %, and is due within sixty days.

NOTE 2. SELECTED ACCOUNTING P_2

NOTE 2. SELECTED ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of condensed 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, web site, income taxes, and contingencies, among others. Actual results could differ materially from these estimates.
Cash and Cash Equivalents	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 one banking institution.
Fair Value of Financial Instruments	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	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 – quoted prices in active markets for identical assets or liabilities. • Level 2 – other significant observable inputs for the assets or liabilities through corroboration with market data at the measurement date. • Level 3 – significant unobservable inputs that reflect management’s best estimate of what market participants would use to price the assets or liabilities at the measurement date. Management considers all of its derivative liabilities to be Level 3 liabilities. At March 31, 2019 and December 31, 2018, the Company had outstanding derivative liabilities, including those from related parties of $1,981,676 and $2,480,543 respectively.
Revenue Recognition	Revenue Recognition The Company recognize 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
Property and Equipment	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	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.
Derivative Financial Instruments	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.
Purchase Price Allocation	Purchase Price Allocation In accordance with ASC 805, Business Combinations
Intangible Assets	Intangible Assets Intangible assets subject to amortization are stated at cost and are amortized using the straight-line method over the estimated useful life of the assets. Intangible assets that are subject to amortization are reviewed for potential impairment whenever events or circumstances indicate that the carrying amounts may not be recoverable.
Impairment of Long-lived Assets	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
Reclassifications	Reclassifications We may make certain reclassifications to prior period amounts to conform with the current year’s presentation. These reclassifications did not have a material effect on our condensed consolidated statement of financial position, results of operations or cash flows.
Stock Based Compensation	Stock Based Compensation During the three months ended March 31, 2019 and 2018, the Company did not issue any stock options. The former stock based compensation plan expired on September 11, 2018.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments – Overall: Recognition and Measurements of Financial Assets and Financial Liabilities. The standard is effective for us beginning January 1, 2019. The adoption of this standard is not expected to have a material effect on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) and subsequently amended the guidance relating largely to transition considerations under the standard in January 2017, to increase transparency and comparability among organizations by requiring the recognition of right-of-use (“ROU”) assets and lease liabilities on the balance sheet. Most prominent among the changes in the standard is the recognition of ROU assets and lease liabilities by lessees for those leases classified as operating leases under current U.S. GAAP. Under the standard, disclosures are required to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. We will be required to recognize and measure leases existing at, or entered into after, the beginning of the earliest comparative period presented using a modified retrospective approach, with certain practical expedients available. The standard was effective for us beginning January 1, 2019. The standard may have a material impact on our balance sheets in the future if we entered into new leases, but will not have a material impact on our statement of operations. The most significant impact will be the recognition of ROU assets and lease liabilities for operating leases. The adoption of this standard is not expected to have a material effect on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which eliminates certain disclosure requirements for fair value measurements for all entities, requires public entities to disclose certain new information and modifies some disclosure requirements. The new guidance is effective for fiscal years beginning after December 15, 2019 and for interim periods within those fiscal years. Early adoption is permitted in interim periods, including periods for which financial statements have not been issued or financial statements have not been made available for issuance. The adoption of this standard is not expected to have a material effect on the Company’s consolidated financial statements. The Company will continue to monitor these emerging issues to assess any potential future impact on its financial statements.

NOTE 2. SELECTED ACCOUNTING P_3

NOTE 2. SELECTED ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Schedule of estimated useful lives of 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

NOTE 4. PROPERTY, SOFTWARE AN_2

NOTE 4. PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Property and equipment	Property and equipment at March 31, 2019 and December 31, 2018 consisted of the following: 2019 2018 Office and computer equipment $ 788,918 $ - Furniture and fixtures 102,297 Software 149,602 - Vehicles 27,172 Total property, software and computer equipment 1,067,989 - Less: accumulated depreciation (18,975 - $ 1,049,014 $ -

NOTE 5. INTANGIBLE ASSETS (Tabl

NOTE 5. INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets	Intangible assets of the Company at March 31, 2019 and December 31, 2018 are summarized as follows: March 31, December 31, 2019 2018 Customer relationships $ 4,153,892 $ - Less: accumulated amortization (34,616 ) - Total intangible assets $ 4,119,276 $ -

NOTE 6. OTHER CURRENT LIABILI_2

NOTE 6. OTHER CURRENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2019
Other Liabilities Disclosure [Abstract]
Schedule of other current liabilities	Other current liabilities consist of the following: March 31, December 31, 2019 2018 Accrued interest - notes $ 145,453 $ 29,709 Accrued interest – internal revenue service 630,000 610,000 Total other current liabilities $ 775,453 $ 639,709

NOTE 7. SHORT AND LONG TERM B_2

NOTE 7. SHORT AND LONG TERM BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of short-term and long-term borrowings	Short-term and Long-term borrowings consist of the following: March 31, December 31, Short term debt; 2019 2018 Convertible Promissory Notes, bearing an annual interest rate of 15% secured, due 02/14/2019 50,000 50,000 Convertible Promissory Notes, bearing an annual interest rate of 12% secured, due 08/27/2019 250,000 250,000 Total short term debt 300,000 300,000 Long term debt; Convertible Promissory Notes, bearing an annual interest rate of 15% secured, due 08/07/2020 1,656,905 717,391 Total short-term and long-term borrowings, before debt discount 1,956,905 1,017,391 Less debt discount (1,649,407 ) (792,777 ) Total short-term and long-term borrowings $ 307,498 $ 224,614

NOTE 8. RELATED PARTY SHORT A_2

NOTE 8. RELATED PARTY SHORT AND LONG TERM BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Schedule of related party short-term and long-term borrowings	Short-term and Long-term borrowings consist of the following: March 31, December 31, Short term debt; 2019 2018 Short term note – Jean Mork Bredeson Cash deficit holdback 210,000 - Short Term note – Jean Mork Bredeson Purchase allocation 541,889 - Total short-term debt 751,889 - Long term debt; Promissory Note – Jean Mork Bredeson, interest rate of 5.5%, due 2/28/2022 2,100,000 - Total short-term and long-term borrowings, before debt discount 2,851,889 - Less debt discount - - Total short-term and long-term borrowings $ 2,851,889 $ -

NOTE 12. NET INCOME (LOSS) PE_2

NOTE 12. NET INCOME (LOSS) PER SHARE OF COMMON STOCK (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a reconciliation of the numerator and denominator of the basic and diluted earnings per share computations for the three-month period ended March 31, 2019 and 2018: Three-month period ended March 31, 2019 2018 Net income (loss) $ (3,754,002) $ (713,176) Weighted average shares used for basic earnings per share 1,043,248,193 1,001,011,111 Incremental diluted shares* - - Weighted average shares used for diluted earnings per share 1,043,248,193 1,001,011,111 Net income (loss) per share: Basic $ 0.00 $ 0.00 Diluted $ 0.00 $ 0.00

NOTE 13. ACQUISITIONS (Tables)

NOTE 13. ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: Assets Acquired: Prepaid expenses $ 28,316 Property, plant and equipment 1,067,989 Intangible asset – customer list 4,153,892 Assets acquired $ 5,250,197 Liabilities Assumed: Accounts payable $ 121,958 Outstanding checks 63,084 Other current liabilities 293,145 Liabilities assumed $ 478,187 Net assets acquired $ 4,772,010 Fair value of consideration given $ 4,772,010
Business Acquisition, Pro Forma Information	The following unaudited pro forma consolidated results of operations have been prepared as if the acquisition of Service 800, Inc. occured on January 2018: Three Months Ended March 31, 2019 2018 Net Revenues $ 1,246,891 $ 1,314,762 Net (loss) income from operations (3,848,065) (1,138,260) Net (loss) income per share from operations 0.00 0.00 Weighted average number of shares – basic and diluted 1,043,248,193 1,001,011,111

NOTE 2. SELECTED ACCOUNTING P_4

NOTE 2. SELECTED ACCOUNTING POLICIES (Details)	3 Months Ended
	Mar. 31, 2019USD ($)Integershares	Mar. 31, 2018USD ($)	Dec. 31, 2018USD ($)shares
Accounting Policies [Abstract]
Outstanding derivative liabilities	$ 1,981,676		$ 2,480,543
Impairment charge	$ 0	$ 0
Stock options | shares	0		0
Stock based compensation plan expired	Sep. 11, 2018
Number of Reportable Segments | Integer	2

NOTE 2. SELECTED ACCOUNTING P_5

NOTE 2. SELECTED ACCOUNTING POLICIES: Estimated useful lives (Details)	3 Months Ended
	Mar. 31, 2019
Equipment, Furniture and fixtures [Member] | Minimum [Member]
roperty, Plant and Equipment, Useful Life	5 years
Equipment, Furniture and fixtures [Member] | Maximum[Member]
roperty, Plant and Equipment, Useful Life	7 years
Software [Member] | Minimum [Member]
roperty, Plant and Equipment, Useful Life	16 years
Software [Member] | Maximum[Member]
roperty, Plant and Equipment, Useful Life	60 years
Vehicles [Member]
roperty, Plant and Equipment, Useful Life	7 years

NOTE 4. PROPERTY, SOFTWARE AN_3

NOTE 4. PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 18,975	$ 0

NOTE 4. PROPERTY, SOFTWARE AN_4

NOTE 4. PROPERTY, SOFTWARE AND COMPUTER EQUIPMENT: Property and equipment (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Total property, software and computer equipment	$ 1,067,989	$ 0
Less: accumulated depreciation	(18,975)	0
Property, Plant and Equipment, Net	1,049,014	0
Office and computer equipment [Member]
Total property, software and computer equipment	788,918	0
Equipment, Furniture and fixtures [Member]
Total property, software and computer equipment	102,297	0
Software [Member]
Total property, software and computer equipment	149,602	0
Vehicles [Member]
Total property, software and computer equipment	$ 27,172	$ 0

NOTE 5. INTANGIBLE ASSETS (Deta

NOTE 5. INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 34,616	$ 0

NOTE 5. INTANGIBLE ASSETS_ Inta

NOTE 5. INTANGIBLE ASSETS: Intangible assets (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Customer relationships	$ 4,153,892	$ 0
Less: accumulated amortization	(34,616)	0
Total intangible assets	$ 4,119,276	$ 0

NOTE 6. OTHER CURRENT LIABILI_3

NOTE 6. OTHER CURRENT LIABILITIES (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Accrued interest - notes	$ 145,453	$ 29,709
Accrued interest - internal revenue service	630,000	610,000
Total other current liabilities	$ 775,453	$ 639,709

NOTE 7. SHORT AND LONG TERM B_3

NOTE 7. SHORT AND LONG TERM BORROWINGS (Details) - USD ($)	Aug. 07, 2018	Nov. 27, 2018	Aug. 31, 2018	Mar. 31, 2019	Mar. 12, 2019	Dec. 31, 2018
Common stock par value				$ 0.001		$ 0.001
Warrant
Common stock par value				$ 0.001
Number of warrants purchased				16,666,667
Warrants term				3 years
Warrants exercise price				$ 0.15
Convertible Promissory Notes | Security purchase agreement
Short-term convertible note payable		$ 250,000
Due date		Aug. 27, 2019
Interest rate		12.00%	8.00%
Common stock issued for satisfication of funding exposure			150,000
Debenture description			(i) $0.15 per share of common stock, and (ii) if there has never been a trigger event (as defined in the Debenture), (A) the average of the 5 lowest individual trades of the shares of common stock, less $0.01 per share, or following any such trigger event, (B) 60% of the foregoing.
Discover
Face amount					$ 1,060,486
Promissory Note					$ 2,000,000
Discover | Senior secured redeemable convertible debenture | Security purchase agreement
Face amount	$ 2,717,391
Cash consideration	500,000
Promissory Note	$ 2,000,000
Warrants exercise price	$ 0.15

NOTE 7. SHORT AND LONG TERM B_4

NOTE 7. SHORT AND LONG TERM BORROWINGS : Schedule of short-term and long-term borrowings (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Short term debt	$ 300,000	$ 300,000
Total short-term and long term borrowings, before debt discount	1,956,905	1,017,391
Less debt discount	(1,649,407)	(792,777)
Total Debt net of Discounts	307,498	224,614
Convertible Promissory Notes
Long term debt	$ 1,656,905	717,391
Interest rate	15.00%
Due date	Aug. 7, 2020
Convertible Promissory Notes
Short term debt	$ 50,000	50,000
Interest rate	15.00%
Due date	Feb. 14, 2019
Convertible Promissory Notes Two
Short term debt	$ 250,000	$ 250,000
Interest rate	12.00%
Due date	Aug. 27, 2019

NOTE 8. RELATED PARTY SHORT A_3

NOTE 8. RELATED PARTY SHORT AND LONG TERM BORROWINGS: (Details) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 28, 2019	Mar. 31, 2019
Jean Mork Bredeson
Promissory note guaranteed	$ 2,100,000
Cash payment	$ 2,100,000
Related Party | Promissory Note
Due date		Feb. 28, 2022
Interest rate		5.50%

NOTE 8. RELATED PARTY SHORT A_4

NOTE 8. RELATED PARTY SHORT AND LONG TERM BORROWINGS : Schedule of Related party short-term and long-term borrowings (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Short term debt	$ 300,000	$ 300,000
Total short-term and long term borrowings, before debt discount	1,956,905	1,017,391
Less debt discount	(1,649,407)	(792,777)
Total Debt net of Discounts	307,498	224,614
Related Party
Short term debt	751,889	0
Total short-term and long term borrowings, before debt discount	2,851,889	0
Less debt discount	0	0
Total Debt net of Discounts	2,851,889	0
Related Party | Short term note
Short term debt	210,000	0
Related Party | Short term note Two
Short term debt	541,889	0
Related Party | Promissory Note
Long term debt	$ 2,100,000	$ 0
Interest rate	5.50%
Due date	Feb. 28, 2022

NOTE 9. COMMON STOCK, WARRANT_2

NOTE 9. COMMON STOCK, WARRANTS AND PAID IN CAPITAL (Details) - USD ($)	Mar. 05, 2018	Feb. 28, 2019	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Common Stock, par value (in dollars per share)			$ 0.001		$ 0.001
Common Stock, authorized			1,900,000,000		1,900,000,000
Common Stock, issued			1,085,429,876		1,017,450,000
Common Stock, outstanding			1,085,429,876		1,017,450,000
Common stock issued for debt conversion, Amount			$ 1,156,397
Common stock issued for debt conversion, Shares			67,979,876
Preferred Stock, par value (in dollars per share)			$ 0.001		$ 0.001
Preferred Stock, authorized			250,000,000		250,000,000
Preferred Stock, issued			250,000,000		250,000,000
Preferred Stock, outstanding			250,000,000		250,000,000
Common stock issued for services			$ 0	$ 455,000
Discover
Funding		$ 2,000,000
Warrant
Common Stock, par value (in dollars per share)			$ 0.001
Warrants exercise price			$ 0.15
Number of warrants purchased			16,666,667
Warrants term			3 years
Debt discount			$ 696,850
Advisory Agreement | Maxim Group
Common Stock, par value (in dollars per share)	$ 0.001
Common stock issued for services	$ 455,000
Common stock issued for services, Shares	3,500,000

NOTE 10. COMMITMENTS AND CONT_2

NOTE 10. COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Jun. 14, 2010	Feb. 17, 2010	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Legal Matters description			The former CEO was seeking to be awarded $75,000 in cash plus at least 3.3 million shares of stock of the Company.
Wages damage			$ 20,775
Conversion claim damages			3,000,000
Punitive damages			3,000,000
Legal Matters			$ 5,758,332		$ 5,758,332
Interest rate			5.29%
Accrued interest			$ 2,442,762		2,363,192
Federal tax lien	$ 161,150	$ 756,711
Tax Lien			1,687,163
State tax claims			63,725
Accrued interest on Tax Lien			$ 630,000		$ 610,000
Service 800
Monthly rent				$ 17,200

NOTE 11. RELATED PARTIES (Detai

NOTE 11. RELATED PARTIES (Details) - USD ($)	May 02, 2017	Dec. 31, 2018	Mar. 31, 2019	Dec. 31, 2017
Preferred Stock, par value (in dollars per share)		$ 0.001	$ 0.001
Preferred Stock, authorized		250,000,000	250,000,000
Preferred Stock, issued		250,000,000	250,000,000
Geordan Pursglove
Advance from related party		$ 153,536		$ 46,275
Share transferred description		43,750,000 shares of the Series A Preferred Stock were transferred to Fiona Oakley and 1,556,632 shares of Common Stock also were issued to Fiona Oakley subsequent to the Pursglove judgement reduction.
BCIs Series A Convertible Cumulative Preferred stock | Geordan Pursglove
Related parties description	Pursglove judgement was reduced by $262,453 through the issuance of 250,000,000 shares
BCIs Series A Convertible Cumulative Preferred stock | The 2GP Group LLC
Preferred Stock, par value (in dollars per share)	$ 0.001
Preferred Stock, authorized	206,250,000
Preferred Stock, issued	206,250,000

NOTE 12. NET INCOME (LOSS) PE_3

NOTE 12. NET INCOME (LOSS) PER SHARE OF COMMON STOCK (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Earnings Per Share [Abstract]
Stock option exercisable	16,666,667	0
Stock option outstanding	1,308,286
Common stock issued for debt conversion, Shares	$ 68,617,436	$ 333,333
Preferred stock	250,000,000		250,000,000

NOTE 12. NET INCOME (LOSS) PE_4

NOTE 12. NET INCOME (LOSS) PER SHARE OF COMMON STOCK : Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share [Abstract]
Net income (loss)	$ (3,754,002)	$ (713,176)
Weighted average shares used for basic earnings per share	1,043,248,193	1,001,011,111
Incremental diluted shares	0	0
Weighted average shares used for diluted earnings per share	1,043,248,193	1,001,011,111
Net income (loss) per share:
Basic	$ 0	$ 0
Diluted	$ 0	$ 0

NOTE 13. ACQUISITIONS (Details)

NOTE 13. ACQUISITIONS (Details) - USD ($)	Mar. 04, 2019	Jul. 18, 2018	Feb. 28, 2019
Jean Mork Bredeson
Restricted common stock		1,000,000
Promissory note guaranteed			$ 2,100,000
Service 800
Cash	$ 1,890,000
Short term cash hold back	$ 210,000
Interest rate	5.50%

NOTE 13. ACQUISITIONS_ Assets a

NOTE 13. ACQUISITIONS: Assets acquired and liabilities assumed (Details) - Service 800	Mar. 04, 2019USD ($)
Assets Acquired:
Prepaid expenses	$ 28,316
Property, plant and equipment	1,067,989
Intangible asset - customer list	4,153,892
Assets acquired	5,250,197
Liabilities Assumed:
Accounts payable	121,958
Outstanding checks	63,084
Other current liabilities	293,145
Liabilities assumed	478,187
Net assets acquired	4,772,010
Fair value of consideration given	$ 4,772,010

NOTE 13. ACQUISITIONS_ Proforma

NOTE 13. ACQUISITIONS: Proforma information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Notes to Financial Statements
Net Revenues	$ 1,246,891	$ 1,314,762
Net (loss) income from operations	$ (3,848,065)	$ (1,138,260)
Net (loss) income per share from operations	$ 0	$ 0
Weighted average number of shares - basic and diluted	1,043,248,193	1,001,011,111

NOTE 14. SUPPLEMENTAL DISCLOS_2

NOTE 14. SUPPLEMENTAL DISCLOSURES OF CASH FLOWS (Details)	3 Months Ended
	Mar. 31, 2019USD ($)shares
Supplemental Cash Flow Elements [Abstract]
Common stock issued for debt conversion, Amount | $	$ 1,156,397
Common stock issued for debt conversion, Shares | shares	67,979,876

NOTE 15. SUBSEQUENT EVENTS (Det

NOTE 15. SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - USD ($)	May 09, 2019	Apr. 15, 2019
Board of Directors [Member]
Interest rate	15.00%
Promissory Note	$ 54,000
Due date description	Within sixty days
Maxim Group | Consulting Agreement
Common stock issued for cash balances, Amount		$ 60,000
Common stock issued for cash balances, Shares		10,000,000
Monthly retainer payments reduced		$ 7,500