IGEN Networks (IGEN) 10-Q 14 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 10, 2019
Document And Entity Information
Entity Registrant Name	IGEN NETWORKS CORP
Entity Central Index Key	0001393540
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Common Stock Shares Outstanding		69,386,537

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current Assets
Cash	$ 36,867	$ 56,823
Accounts and other receivables, net	37,095	24,553
Inventory	20,894	36,694
Prepaid expenses and deposits	4,013	27,997
Total Current Assets	98,869	146,067
Goodwill	505,508	505,508
Total Assets	604,377	651,575
Current Liabilities
Accounts payable and accrued liabilities	923,335	813,682
Current portion of deferred revenue	345,628	546,050
Convertible debentures, net of discount	3,434
Derivative liabilities	1,042,024
Total Current Liabilities	2,314,421	1,359,732
Deferred revenue, net of current portion	122,292	175,251
Total Liabilities	2,436,713	1,534,983
Commitment and contingencies
Redeemable convertible preferred stock - Series A: Authorized - 1,250,000 shares with $0.001 par value, 202,600 shares and no shares issued and outstanding as of September 30, 2019 and December 31, 2018, respectively, aggregate liquidation preference of $188,488 as of September 30, 2019	4,534
Stockholders? Deficit
Preferred stock: Authorized - 8,750,000 shares with $0.001 par value, no shares issued and outstanding
Common stock: Authorized - 375,000,000 shares with $0.001 par value issued and outstanding - 68,364,970 and 66,714,970 shares, respectively	68,365	66,715
Additional paid-in capital	10,520,595	10,426,245
Accumulated Deficit	(2,215,552)	(11,376,368)
Total Stockholders? Deficit	(1,836,870)	(883,408)
Total Liabilities and Stockholders? Deficit	$ 604,377	$ 651,575

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Stockholders' Deficit
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	375,000,000	375,000,000
Common stock, shares issued	68,364,970	66,714,970
Common stock, shares outstanding	68,364,970	66,714,970
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	8,750,000	8,750,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Redeemable convertible preferred stock - Series A [Member]
Stockholders' Deficit
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,250,000	1,250,000
Preferred stock, shares issued	202,600	0
Preferred stock, shares outstanding	202,600	0
Preferred stock, liquidation preference shares	188,488

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues
Sales, hardware and accessories	$ 66,166	$ 300,074	$ 337,138	$ 800,500
Sales, services	83,841	84,403	256,747	272,864
Total Revenues	150,007	384,477	593,885	1,073,364
Cost of goods sold	71,732	115,321	188,853	485,796
Gross Profit	78,275	269,156	405,032	587,568
Expenses:
Selling, general and administrative	129,532	201,073	438,174	611,579
Management and consulting fees	63,375	76,458	143,273	260,854
Payroll and related	61,596	151,100	251,305	482,660
Total Expenses	254,503	428,631	832,752	1,355,093
Loss Before Other Income (Expense)	(176,228)	(159,475)	(427,720)	(767,525)
Other Income (Expense):
Accretion of discounts on convertible debentures		(6,700)		(159,894)
Change in fair value of derivative liabilities	(94,122)	(21,984)	(14,967)	74,914
Gain on extinguishment of debt		10,792		50,199
Interest expense	(365,232)	(1,146)	(485,740)	(7,791)
Total Other Expense, net	(459,354)	(19,038)	(401,975)	(42,572)
Net Loss	(635,572)	(178,513)	(829,695)	(810,097)
Accrued and deemed dividends on redeemable convertible preferred stock	(47,167)		(216,876)
Net loss attributable to common stockholders	(682,749)	(178,513)	(1,046,571)	(810,097)
Other Comprehensive Income (Loss):
Foreign currency translation gain (loss)				60,910
Comprehensive Loss	$ (635,582)	$ (178,513)	$ (829,695)	$ (749,187)
Basic and Diluted Loss per Common Share	$ (0.01)		$ (0.02)	$ (0.02)
Weighted Average Number of Common Shares Outstanding	68,289,970	58,898,128	67,885,849	51,807,019

Statement Of Stockholder's Equi

Statement Of Stockholder's Equity - USD ($)	Total	Redeemable Convertible Preferred Stock	Additional Paid-in Capital	Common Stock Shares	Accumulated Deficit	Accumulated Other Comprehensive Loss
Balance, shares at Dec. 31, 2017				39,214,517
Balance, amount at Dec. 31, 2017	$ (1,390,492)		$ 8,854,491	$ 39,215	$ (10,223,288)	$ (60,910)
Shares of common stock issued for cash, Amount	22,500		22,275	$ 225
Shares of common stock issued for cash, Shares				225,000
Net Income (Loss)	(416,153)				$ (416,153)
Stock-based compensation, Amount	4,849		4,849
Stock-based compensation, Shares
Removal of accumulated other comprehensive loss	60,910					$ 60,910
Shares of common stock issued for debenture conversion, Amount	$ 56,000		$ 55,193	$ 807
Shares of common stock issued for debenture conversion, Shares				806,916
Balance, shares at Mar. 31, 2018				48,024,211
Balance, amount at Mar. 31, 2018	$ (1,062,386)		$ 9,529,030	$ 48,025	$ (10,639,441)
Balance, shares at Dec. 31, 2017				39,214,517
Balance, amount at Dec. 31, 2017	$ (1,390,492)		$ 8,854,491	$ 39,215	$ (10,223,288)	$ (60,910)
Net Income (Loss)	$ (810,097)
Balance, shares at Sep. 30, 2018				60,087,040
Balance, amount at Sep. 30, 2018	$ (880,930)		$ 10,092,368	$ 60,087	$ (11,033,385)
Balance, shares at Mar. 31, 2018				48,024,211
Balance, amount at Mar. 31, 2018	$ (1,062,386)		$ 9,529,030	$ 48,025	$ (10,639,441)
Shares of common stock issued for cash, Amount	200,000	$ 3,333	196,667	$ 3,333
Shares of common stock issued for cash, Shares				3,333,333
Net Income (Loss)	(215,431)				$ (215,431)
Stock-based compensation, Amount	2,746		2,746
Stock-based compensation, Shares
Shares of common stock issued for services, Amount	$ 50,000		$ 48,750	$ 1,250
Shares of common stock issued for services, Shares				1,250,001
Balance, shares at Jun. 30, 2018				52,607,545
Balance, amount at Jun. 30, 2018	$ (1,025,071)		$ 9,777,193	$ 52,608	$ (10,854,872)
Shares of common stock issued for cash, Amount	169,594		165,219	$ 4,375
Shares of common stock issued for cash, Shares				4,375,000
Net Income (Loss)	(178,513)				$ (178,513)
Stock-based compensation, Amount	850		850
Shares of common stock issued for services, Amount	4,902		4,853	$ 49
Shares of common stock issued for services, Shares				49,020
Shares of common stock used for convertible debt, Amount	$ 147,308		$ 144,253	$ 3,055
Shares of common stock used for convertible debt, Shares				3,055,475
Balance, shares at Sep. 30, 2018				60,087,040
Balance, amount at Sep. 30, 2018	$ (880,930)		$ 10,092,368	$ 60,087	$ (11,033,385)
Balance, shares at Dec. 31, 2018				66,714,970
Balance, amount at Dec. 31, 2018	$ (883,408)		$ 10,426,245	$ 66,715	$ (11,376,368)
Shares of common stock issued for cash, Amount	60,000		58,500	$ 1,500
Shares of common stock issued for cash, Shares				1,500,000
Net Income (Loss)	$ (91,507)				$ (91,507)
Balance, shares at Mar. 31, 2019				68,214,970
Balance, amount at Mar. 31, 2019	$ (914,915)		$ 10,484,745	$ 68,215	$ (11,467,875)
Balance, shares at Dec. 31, 2018				66,714,970
Balance, amount at Dec. 31, 2018	$ (883,408)		$ 10,426,245	$ 66,715	$ (11,376,368)
Net Income (Loss)	$ (829,695)
Balance, shares at Sep. 30, 2019		202,600		68,364,970
Balance, amount at Sep. 30, 2019	$ (1,836,870)	$ 4,533	$ 10,520,595	$ 68,365	$ (12,425,830)
Balance, shares at Mar. 31, 2019				68,214,970
Balance, amount at Mar. 31, 2019	$ (914,915)		$ 10,484,745	$ 68,215	$ (11,467,875)
Net Income (Loss)	(102,616)				(102,616)
Stock-based compensation	15,000		$ 15,000
Deemed dividends on Series A preferred stock	(168,067)				(168,067)
Accrued dividends on Series A preferred stock	$ (1,642)	$ 1,642			$ (1,642)
Shares of Series A preferred stock for cash, net of costs and discounts, Shares		144,300
Balance, shares at Jun. 30, 2019		144,300		68,214,970
Balance, amount at Jun. 30, 2019	$ (1,172,240)	$ 1,642	$ 10,499,745	$ 68,215	$ (11,740,200)
Net Income (Loss)	(635,572)				(635,572)
Deemed dividends on Series A preferred stock	(47,167)				(47,167)
Accrued dividends on Series A preferred stock	(2,891)			2,891	$ (2,891)
Shares of Series A preferred stock for cash, net of costs and discounts, Shares		58,300
Stock-based compensation, Amount	$ 21,000		$ 20,850	$ 150
Stock-based compensation, Shares				150,000
Balance, shares at Sep. 30, 2019		202,600		68,364,970
Balance, amount at Sep. 30, 2019	$ (1,836,870)	$ 4,533	$ 10,520,595	$ 68,365	$ (12,425,830)

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash Flows from Operating Activities
Net loss	$ (829,695)	$ (810,097)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discounts on convertible debentures	482,579	159,894
Change in fair value of derivative liabilities	14,967	(74,914)
Depreciation		2,853
Gain on extinguishment of debt		(50,199)
Shares issued for services	6,000	45,413
Stock-based compensation	49,500	8,445
Changes in operating assets and liabilities:
Accounts and other receivables	(12,542)	(233,736)
Inventory	15,800	(33,500)
Prepaid expenses and deposits	4,484	17,900
Accounts payable and accrued liabilities	109,814	1,530
Deferred revenue	(253,381)	(3,240)
Net Cash Used in Operating Activities	(511,206)	(969,701)
Cash Flows from Investing Activities
Purchase of equipment		(747)
Net Cash Used in Investing Activities		(747)
Cash Flows from Financing Activities
Repayment of notes payable and convertible debentures		(75,000)
Proceeds from issuance of common stock	6,000	969,593
Proceeds from convertible debentures, net	253,250
Proceeds from issuance of preferred stock, net	178,000
Net Cash Provided by Financing Activities	491,250	894,593
Effect of Foreign Exchange Rate Changes on Cash		60,910
Change in Cash and Restricted Cash	(19,956)	(14,945)
Cash and Restricted Cash, Beginning of Period	56,823	53,638
Cash and Restricted Cash, End of Period	36,867	38,693
Non-cash Investing and Financing Activities:
Discount on convertible debt for derivative liabilities	315,000	6,698
Shares of common stock issued for prepaid services		77,402
Conversion of convertible debenture and accrued interest to shares of common stock		203,309
Deemed dividend for preferred stock	219,767
Discount on preferred stock	175,000
Original issue discount on convertible debt	$ 33,500

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2019
Organization and Description of Business
1. Organization and Description of Business	IGEN Networks Corp. (“IGEN”, the “Company”, “we”, “our”) was incorporated in the State of Nevada on November 14, 2006, under the name of Nurse Solutions Inc. On September 19, 2008, the Company changed its name to Sync2 Entertainment Corporation and traded under the symbol SYTO. On September 15, 2008, the Company became a reporting issuer in British Columbia, Canada. On May 26, 2009, the Company changed its name to IGEN Networks Corp. On March 25, 2015, the Company was listed on the Canadian Securities Exchange (CSE) under the trading symbol IGN and the Company became a reporting Venture Issuer in British Columbia and Ontario, Canada. The Company’s principal business is the development and marketing of software services for the automotive industry. The Company works with wireless carriers, hardware suppliers and software developers to provide direct and secure access to information on the vehicle and the driver’s behavior. The software services are delivered from the AWS Cloud to the consumer and their families over the wireless networks and accessed from any mobile or desktop device. The software services are marketed to automotive dealers, financial institutions, and direct-to-consumer through various commercial and consumer brands. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has experienced recurring losses from operations, has negative operating cash flows during the nine months ended September 30, 2019 and 2018, has a working capital deficit of $2,215,552 and an accumulated deficit of $12,425,830 as of September 30, 2019, and is dependent on its ability to raise capital from stockholders or other sources to sustain operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Ultimately, the Company plans to achieve profitable operations through the increase in revenue base and successfully grow its operations organically or through acquisitions. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
Summary of Significant Accounting Policies
2. Summary of Significant Accounting Policies	Basic of Presentation and Consolidation These consolidated financial statements and related notes include the records of the Company and the Company’s wholly-owned subsidiary, Nimbo Tracking LLC which is formed in the USA. All intercompany transactions and balances have been eliminated. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), are expressed in U.S. dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized below. Use of Estimates The preparation of these condensed consolidated financial statements in conformity with U.S. 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. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, valuation of inventory, the useful life and recoverability of equipment, impairment of goodwill, fair value of stock-based compensation, derivative liabilities, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less at the time of acquisition to be cash equivalents. Accounts Receivable Accounts receivable are recognized and carried at the original invoice amount less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s willingness or ability to pay, the Company’s compliance with customer invoicing requirements, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off trade receivables when all reasonable collection efforts have been exhausted. Bad debt expense is reflected as a component of general and administrative expenses in the consolidated statements of operations. Inventory Inventory consists of vehicle tracking and recovery devices and is comprised entirely of finished goods that can be resold. Inventory is stated at the lower of cost or net realizable value. Cost is determined on a first-in, first-out (FIFO) basis. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs. There was no provision for inventory recorded as of September 30, 2019 and December 31, 2018. Equipment Office equipment, computer equipment, and software are recorded at cost. Depreciation is provided annually at rates and methods over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. All equipment was fully depreciated as of September 30, 2019. For purposes of computing depreciation, the method of depreciating equipment is as follows: Computer equipment 3 years straight-line Office equipment 5 years straight-line Software 3 years straight-line Goodwill Goodwill represents the excess of the acquisition price over the fair value of identifiable net assets acquired. Goodwill is allocated at the date of the business combination. Goodwill is not amortized, but is tested for impairment annually on December 31 of each year or more frequently if events or changes in circumstances indicate the asset may be impaired. These events and circumstances may include a significant change in legal factors or in the business climate, a significant decline in the Company’s share price, an adverse action of assessment by a regulator, unanticipated competition, a loss of key personnel, significant disposal activity and the testing of recoverability for a significant asset group. Prior to January 1, 2018, the goodwill impairment test consisted of two steps. In step one, the Company compared the carrying value of each reporting unit to its fair value. In step two, if the carrying value of a reporting unit exceeded its fair value, the Company would measure goodwill impairment as the excess of the carrying value of the reporting unit’s goodwill over the fair value of its goodwill, if any. The fair value of goodwill was derived as the excess of the fair value of the reporting unit over the fair value of the reporting unit’s identifiable assets and liabilities. Effective January 1, 2018, the Company elected to early adopt guidance issued by the FASB which simplified the subsequent measurement of goodwill by eliminating “Step 2” from the goodwill impairment test. Instead, as of January 1, 2018 and all subsequent periods, goodwill impairment is measured as the amount by which a reporting unit’s carrying value exceeds its fair value. Impairment of Long-lived Assets The Company reviews long-lived assets, such as equipment, for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased. Financial Instruments In accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures,” the Company is to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. See Note 4 for fair value measurement information related to the Company’s derivative liabilities. The fair values of cash and cash equivalents, accounts and other receivables, restricted cash, and accounts payable and accrued liabilities, approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash and cash equivalents is determined based on “Level 1” inputs and the fair value of derivative liabilities is determined based on “Level 3” inputs. The recorded values of notes payable, approximate their current fair values because of their nature and respective maturity dates or durations. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instruments that potentially subject the Company to concentrations of credit risk consists of cash. The Company places its cash and cash equivalents in what it believes to be credit-worthy financial institutions. Revenue Recognition and Deferred Revenue We recognize revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers The Company provides product warranties with varying lengths of time and terms. The product warranties are considered to be assurance-type in nature and do not cover anything beyond ensuring that the product is functioning as intended. Based on the guidance in ASC 606, assurance-type warranties do not represent separate performance obligations. The Company has historically experienced a low rate of product returns under the warranty program. Management assesses the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, and customer disputes to determine whether collectability is reasonably assured. If collectability is not reasonably assured at the time of sale, the Company does not recognize revenue until collection occurs. Revenue relating to the sale of service fees on its vehicle tracking and recovery services is recognized over the life of the contract. The service renewal fees are offered in terms ranging from 12 to 36 months and are generally payable upon delivery of the vehicle tracking devices or in full upon renewal. Deferred revenues are recorded when cash payments are received from customers in advance of the Company’s performance. Deferred revenues totaled $467,920 and $721,301 as of September 30, 2019 and December 31, 2018, respectively. During the nine months ended September 30, 2019, the Company recorded total proceeds of $268,728 and recognized total revenues of $567,974 related to deferred revenue arrangements. During the nine months ended September 30, 2019, the Company recognized revenues of $469,230 related to deferred revenues outstanding as of December 31, 2018 as the services were performed. Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion. Financing Costs and Debt Discount Financing costs and debt discounts are recorded net of notes payable and convertible debentures in the consolidated balance sheets. Amortization of financing costs and the debt discounts is calculated using the effective interest method over the term of the debt and is recorded as interest expense in the consolidated statement of operations. Income Taxes Deferred income taxes are provided on the asset and liability method whereby deferred income tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred income tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred income tax assets will not be realized. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Foreign Currency Translation The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. During 2018, the Company recorded $60,910 of accumulated other comprehensive income associated with its Canadian Subsidiary that was dissolved in 2017. Stock-based Compensation The Company accounts for stock-based payments in accordance with stock-based payment accounting guidance which requires all stock-based payments to be recognized based upon their fair values. The fair value of stock-based awards is estimated at the grant date using the Black-Scholes Option Pricing Model (“Black-Scholes”) and the portion that is ultimately expected to vest is recognized as compensation cost over the requisite service period. The determination of fair value using Black-Scholes is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables, including expected stock price volatility, risk-free interest rate, expected dividends and projected employee stock option exercise behaviors. The Company accounts for forfeitures of unvested awards as they occur. Loss Per Share Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options and warrants, using the treasury stock method, and convertible debentures, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all potentially issuable shares if their effect is anti-dilutive. Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented. As of September 30, 2019 and 2018, the Company has 27,584,680 and 9,746,339 potentially dilutive shares outstanding, respectively. Comprehensive Income (Loss) ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the consolidated financial statements. For the period ended March 31, 2018, comprehensive income (loss) consists of foreign currency translation gains and losses. Recent Accounting Pronouncements In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2018-07, “Compensation – Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting” which simplifies several aspects of the accounting for nonemployee share-based payment transactions resulting from expanding the scope of Topic 718, “Compensation-Stock Compensation ”

Convertible Debentures

Convertible Debentures	9 Months Ended
	Sep. 30, 2019
Convertible Debentures
3. Convertible Debentures	(a) On August 7, 2017, the Company issued a convertible debenture to a third party in the principal amount of $161,250 with an original issuance discount of $11,250 and incurred $3,500 of financing costs to a third party, which was unsecured, bore interest at 5% per annum, and was due on August 7, 2018. The holder could convert any or all of the principal and/or interest at any time following the six-month anniversary of the issuance date of the convertible debenture (February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion. The estimated fair value of the derivative liabilities of $153,827 resulted in a discount to the convertible debenture, which was amortized over the term of the convertible debenture. During the years ended December 31, 2017 and 2018, $47,632 and $106,195, respectively, of amortization expense was recorded. As of December 31, 2017, the carrying value of the convertible debenture was $55,055. During the year ended December 31, 2018, the Company repaid $80,000 of principal in cash and converted $81,250 of principal into shares of common stock, leaving no amounts due as of December 31, 2018. (b) On December 18, 2017, the Company issued a convertible debenture to a third party in the principal amount of $55,000 with an original issuance discount of $5,000 and incurred $1,500 of financing costs to a third party, which was unsecured, bore interest at 2% per annum, and was due on June 18, 2018. The holder could convert any or all of the principal and/or interest at any time following the six-month anniversary of the issuance date of the convertible debenture (June 18, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion. The estimated fair value of the derivative liabilities of $47,071 resulted in a discount to the convertible debenture, which was be amortized over the term of the convertible debenture. During the years ended December 31, 2017 and 2018, $72 and $46,999, respectively, of amortization expense was recorded. As of December 31, 2017, the carrying value of the convertible debenture is $8,001. On July 5, 2018, the Company provided an additional principal to the convertible debentures of $20,000 on the same terms. Related to this increase, the estimated fair value of the conversion feature was $6,698 and was recorded as a debt discount, which was amortized in full during the year ended December 31, 2018. During the year ended December 31, 2018, the Company repaid $55,000 of principal in cash and converted $20,000 of principal into shares of common stock, leaving no amounts due as of December 31, 2018. (c) On May 17, 2019, IGEN Network Corp. (the “Company”) entered into a Convertible Promissory Note (“Promissory Note”) with Crown Bridge Partners, LLC (the “Holder”) for a total principal amount of up to $150,000 with cash proceeds of up to $124,500, resulting in an Original Issue Discount of up to $25,500. The Promissory Note bears interest at 7% per annum (with the understanding that the first 12 months of interest of each tranche will be guaranteed). The maturity date is 18 months from the effective date of each payment. The Conversion Price, as defined in the agreement, is the lesser of (i) the lowest Trading Price (as defined below) during the previous 25 Trading Day period ending on the latest complete Trading Day prior to the date of this Note or (ii) the Variable Conversion Price (as defined herein). The Variable Conversion Price means the lowest one Trading Price (as defined below) for the common stock during the 25 Trading Day period ending on the last complete Trading Day prior to the Conversion Date. Trading Price means, for any security as of any date, the lesser of the (i) lowest traded price and (ii) lowest closing bid price. Based on the Company’s examination of the conversion feature and the relative accounting guidance, the Company has determined that the conversion feature should be treated as a derivative liability for accounting purposes. Additionally, if at any time while the Promissory Note is outstanding, the Conversion Price is equal to or lower than $0.025, then an additional $10,000 will be automatically added to the principal balance of each tranche funded under the Note. During the period ended June 30, 2019, $10,000 was added to the principal balance for the first tranche. In connection with the Promissory Note, the Company also entered into a Securities Purchase Agreement with the Holder which states that the Company will also issue to the Holder a warrant to purchase an amount of shares of its common stock equal to 50% of the face value of each respective tranche divided by $0.10 (for illustrative purposes, the first tranche face value is equal to $50,000, which resulted in the issuance of a warrant to purchase 250,000 shares of the Company’s common stock). Per the terms of the Common Stock Purchase Warrant agreement, on May 17, 2019, the Company issued a warrant to purchase 250,000 shares of common stock with an Exercise Price of $0.10 subject to adjustment (standard anti-dilution features). If the Market Price of one shares of common stock is greater than the Exercise Price, the Holder may elect to receive Warrant Shares pursuant to cashless exercise, in lieu of cash exercise, per a defined formula in the agreement. During the quarter ended June 30, 2019, the Company received $40,000 in net cash proceeds, after paying $1,500 of direct funding costs. The related principal amount due for the first tranche was $50,000. For the first tranche, using the Black-Scholes Option Pricing Model, the Company computed the estimated fair value of the embedded conversion feature to be $160,000 and recorded a related derivative liability. Related to the derivative liability, the bonus interest, and the direct financing costs, the Company recorded a full debt discount of $60,000 for the Promissory Note which will be amortized to interest expense over the term of the Promissory Note using the effective interest method and an additional $110,000 directly to interest expense. During the quarter ended September 30, 2019, the Company received $213,250 in net cash proceeds, after paying $6,750 of direct funding costs. The related principal amount due for the convertible debt instrument entered into during the quarter ended September 30, 2019 was $255,000. Using the Black-Scholes Option Pricing Model, the Company computed the estimated fair value of the embedded conversion features to be $337,000 and recorded the related derivative liabilities. Related to the derivative liabilities, the bonus interest, and the direct financing costs, the Company recorded full debt discounts totaling $255,000 for the Promissory Notes which will be amortized to interest expense over the term of the Promissory Notes using the effective interest method and an additional $82,000 directly to interest expense. Related to the Promissory Notes issued during the quarter ended September 30, 2019, the Company issued warrants to purchase a total of 525,000 shares of common stock with an Exercise Price of $0.10 subject to adjustment (standard anti-dilution features). If the Market Price of one shares of common stock is greater than the Exercise Price, the Holder may elect to receive Warrant Shares pursuant to cashless exercise, in lieu of cash exercise, per a defined formula in the agreement. During the nine months ended September 30, 2019, the Company recorded $23 of interest expense related to the amortization of the debt discounts. The Company expects to record additional amortization expense of $146 during the year ending December 31, 2019, expects to record amortization expense of $151,573 during the year ending December 31, 2020, and expects to record amortization expense of $153,322 during the year ended December 31, 2021 under the effective interest method. As of September 30, 2019 the Company revalued the derivative liabilities related to the embedded conversion features using the Black-Scholes Option Pricing Model, noting a total value of $636,824.

Derivative Liabilities

Derivative Liabilities	9 Months Ended
	Sep. 30, 2019
Derivative Liabilities
4. Derivative Liabilities	During the nine months ended September 30, 2019, the Company issued a convertible debenture and series A preferred stock with variable exercise prices based on market rates. The Company records the fair value of its conversion features with variable exercise prices based on future market rates in accordance with ASC 815. The fair value of the derivative liabilities are revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations and comprehensive loss. As of September 30, 2019, the Company had derivative liabilities of $1,042,024, relating to the conversion features. The Company uses the Black-Scholes Option Pricing Model to fair value the derivative liabilities. The following inputs and assumptions were used to value the derivative liabilities outstanding during the nine months ended September 30, 2019, assuming no expected dividends: September 30, 2019 Expected volatility 228 – 264 % Risk free interest rate 1.65 – 2.34 % Expected life (in years) 1.0 – 1.5 During the nine months ended September 30, 2019, the Company recorded a net gain on the change in fair value of derivative liabilities of $83,765. The following table presents the Company’s embedded conversion features of its convertible debt and preferred stock measured at fair value on a recurring basis as of September 30. Level 3 Carrying Value as of September 30, 2019 Derivative liabilities: Embedded conversion feature – convertible debt $ 636,824 Embedded conversion feature – preferred stock 405,200 $ 1,042,024 The following table provides a reconciliation of the beginning and ending balances for the Company’s derivative liabilities measured at fair value using Level 3 inputs: For The Nine Months Ended September 30, 2019 Embedded Conversion Features – Common Debt Balances, as of the beginning of the year $ - Derivative liabilities recorded upon issuance of debt instrument 735,556 Net changes in fair value included in net loss (98,732 ) Ending balance $ 636,824 Embedded Conversion Features – Preferred Stock Balances, as of the beginning of the year $ - Derivative liabilities recorded upon issuance of preferred stock 390,233 Net changes in fair value included in net loss 14,967 Ending balance $ 405,200 Total ending balance $ 1,042,024

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2019
Related Party Transactions
5. Related Party Transactions	(a) During the nine months ended September 30, 2019 and 2018, the Company incurred $106,384 and $137,473, respectively, in management and consulting fees to officers and a Company controlled by a director. (b) As of September 30, 2019 and December 31, 2018, the Company owed $180,800 and $136,036, respectively, to directors and officers and a company controlled by a director, which is included in accounts payable and accrued liabilities. The amounts owed are unsecured, non-interest bearing, and due on demand. (c) During the nine months ended September 30, 2019 and 2018, the Company incurred $91,595 and $31,205, in purchases of hardware from a vendor controlled by a director of the Company. As of September 30, 2019 and December 31, 2018, the amounts owed to this related-party vendor were $44,764 and $101,598, respectively.

Stockholders Deficit

Stockholders Deficit	9 Months Ended
	Sep. 30, 2019
Stockholders Deficit
6. Stockholders Deficit	Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.001 per share. The Company has designated 1,250,000 of these shares as Series A Convertible Preferred Stock. On April 9, 2019 and separately on June 11, 2019, the Company entered into a Series A Preferred Stock Purchase Agreement with an investor. On April 9, 2019, the Company issued 86,000 shares for net proceeds of $75,000 (after deducting $3,000 of direct legal costs) and on June 11, 2019, the Company issued 58,300 shares for net proceeds of $50,000 (after $3,000 deduction of direct legal costs). On September 17, 2019, the Company entered into a Series A Preferred Stock Purchase Agreement with an investor. The Company issued 58,300 shares of net proceeds of $50,000 (after $3,000 deduction of direct legal costs). Rights and Privileges of the Series A Preferred Stock · Voting · Dividends · Redemption · Mandatory Redemption · Conversion · Default Adjustments Based on the terms of the conversion feature, the Company could be required to issue an infinite number of shares of common stock. As such, the Company has determined the conversion feature to be a derivative liability under relevant accounting guidance. The Company estimated the fair value of the conversion feature using the Black-Scholes Option Pricing Model on the date of issuance, on the date of each conversion notice, and will remeasure the fair value at each reporting period. On the issuance dates of the series A preferred stock during the nine months ended September 30, 2019, the combined estimated fair value of the conversion features were determined to be $390,233. In connection with the fair value of the derivative liability, the Company recorded a total discount to the series A preferred stock of $184,000 and also recorded a deemed distribution of $215,234. During the period ended September 30, 2019, the Company additionally recorded accrued dividends of $4,487 and a deemed dividend of $46 related to the accretion of the discount using the effective interest method. The Company expects to record additional accretion expense or deemed dividends of $257 for during the year ending December 31, 2019, expects to record additional accretion expense or deemed dividends of $141,945 for the year ending December 31, 2020, and expects to record additional accretion expense or deemed dividends of $41,753 for the year ending December 31, 2021. Common Stock 2019 (a) During the nine months ended September 30, 2019, the Company sold 1,500,000 shares of common stock for proceeds of $60,000. (b) During the nine months ended September 30, 2019, the Company issued 150,000 shares of common stock for services valued at $6,000. 2018 (a) On January 1, 2018, the Company issued 274,020 shares of common stock with a fair value of $27,402 based on the closing price of the Company’s common stock for consulting services. (b) On January 22, 2018, the Company issued 2,777,778 shares of common stock of $0.07 per share for proceeds of $200,000. (c) On January 29, 2018, the Company issued 5,000,000 shares of common stock at $0.08 per share for proceeds of $400,000. (d) On February 28, 2018, the Company issued 806,916 shares of common stock with a fair value of $56,000 for the extinguishment of $50,000 of principal, $6,000 of accrued interest, and $39,407 of derivative liability related to one of the Company’s convertible debt instruments. The Company recognized a gain on extinguishment of debt of $39,407. (e) On May 21, 2018, the Company issued 1,250,000 shares of common stock with a fair value of $50,000 for board of director services, which will be provided over a one-year period. During the six months ended June 30, 2019 and 2018, the Company recorded expenses of $19,500 and $5,500, respectively under this arrangement. As of June 30, 2019, all services have been provided. (f) On June 1, 2018, the Company issued 3,333,333 shares of common stock for $0.06 per share for proceeds of $200,000. (g) On July 10, 2018, the Company issued 1,875,000 shares of common stock at $0.04 per share for proceeds of $75,000. (h) On July 20, 2018, the Company issued 2,000,000 shares of common stock at $0.04 per share for proceeds of $75,604. (i) On July 25, 2018, the Company issued 500,000 shares of common stock at 40.04 per share for proceeds of $18,989. (j) During the nine months ended September 30, 2018, the Company issued a total of 2,908,809 shares of common stock with a fair value of $139,974 for the extinguishment of $91,250 of principal and $53,147. The Company recognized a gain extinguishment of debt of $4,423. (k) On September 19, 2018, the Company issued 146,666 shares of common stock with a fair value of $7,333 for the extinguishment of $5,000 of principal and $1,853 of derivative liability related to one of the Company’s convertible debt instruments. The Company recognized a loss on extinguishment of debt of $480.

Share Purchase Warrants

Share Purchase Warrants	9 Months Ended
	Sep. 30, 2019
Share Purchase Warrants
7. Share Purchase Warrants	The following table summarizes the continuity schedule of the Company’s share purchase warrants: Number of warrants Weighted average exercise price Balance, December 31, 2018 3,899,673 0.20 Issued 775,000 0.10 Expired (147,059 ) 0.35 Balance, September 30, 2019 4,527,614 $ 0.18 As of September 30, 2019, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise price Expiration date 500,000 $ 0.12 June 1, 2020 2,222,222 $ 0.23 February 23, 2022 775,000 $ 0.10 September 23, 2024 980,392 $ 0.15 December 2, 2021 50,000 $ 0.20 January 2, 2022 4,527,614

Stock Options

Stock Options	9 Months Ended
	Sep. 30, 2019
Stock Options
8. Stock Options	The following table summarizes the continuity schedule of the Company’s stock options: Number of options Weighted average exercise price Aggregate intrinsic value Balance, December 31, 2018 4,190,000 $ 0.16 Granted 1,500,000 0.04 Exercised - - Cancelled / forfeited - - Balance, September 30, 2019 5,690,000 $ 0.13 $ - Outstanding Exercisable Range of exercise prices Number of shares Weighted average remaining contractual life (years) Weighted average exercise price Number of shares Weighted average exercise price $ 0.04 1,500,000 4.9 0.04 - - $ 0.08 250,000 3.3 0.08 250,000 0.08 $ 0.13 1,425,000 2.9 0.13 1,425,000 0.13 $ 0.16 225,000 1.6 0.16 225,000 0.16 $ 0.19 2,270,000 1.2 0.19 2,270,000 0.19 Cdn$ 0.25 20,000 1.2 Cdn$ 0.25 20,000 Cdn$ 0.25 5,690,000 2.4 $ 0.16 4,190,000 $ 0.16 During the nine months ended September 30, 2019, the Company issued 1,500,000 shares to employees with an estimated fair value per share of $0.04 using the Black-Scholes Option Pricing Model with the following inputs, volatility of 243%, risk-free rate of 2.2%, and an expected term of 5 years. During the nine months ended September 30, 2019 and 2018, the Company recorded $30,000 and $7,595, respectively, of stock-based compensation expense related to stock option grants. As of September 30, 2019, the Company had unrecognized compensation expense of $45,000 which will be recorded to operations over the next nine months.

Segments

Segments	9 Months Ended
	Sep. 30, 2019
9. Segments	The Company has one reportable segment: vehicle tracking and recovery solutions. The Company allocates resources to and assesses the performance of each reportable segment using information about its revenue and operating income (loss). The Company does not evaluate operating segments using discrete asset information. Segmentation by geographical location is not presented as all revenues are earned in U.S. Total assets by segment are not presented as that information is not used to allocate resources or assess performance at the segment level and is not reviewed by the Chief Operating Decision Maker of the Company.

Concentration Risk

Concentration Risk	9 Months Ended
	Sep. 30, 2019
Concentration Risk
10. Concentration Risk	The Company extends credit to customers on an unsecured basis in the normal course of business. The Company’s policy is to perform an analysis of the recoverability of its receivables at the end of each reporting period and to establish allowances where appropriate. The Company analyzes historical bad debts and contract losses, customer concentrations, and customer credit-worthiness when evaluating the adequacy of the allowances. During the nine months ended September 30, 2019 and 2018, the Company had one and two customers which accounted for 24% and 65%, respectively, of total invoiced amounts, which are recorded as deferred revenues and amortized over the related service period to revenues. As of September 30, 2019 and December 31, 2018, the Company had three and three customers, respectively, which accounted for 99% and 93%, respectively, of the gross accounts receivable balance.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies
11. Commitments and Contingencies	Investor Relations Agreement In September 2017, we entered into an investor relations agreement with a consultant commencing in October 2017 for a period of one year. Per the terms of the agreement, the Company is to provide to the consultant the following: cash fee of $2,500 per month; shares of common stock valued at $7,500 (75,000 shares) for the first three months of service; shares of common stock valued at $22,500 (225,000 shares) for months four through twelve. Indemnities and Guarantees We have made certain indemnities and guarantees, under which we may be required to make payments to a guaranteed or indemnified party, in relation to certain transactions. We indemnify our officers and directors to the maximum extent permitted under the laws of the State of Nevada. The duration of these indemnities and guarantees varies and, in certain cases, is indefinite. These indemnities and guarantees do not provide for any limitation of the maximum potential future payments we could be obligated to make. Historically, we have not been obligated to make any payments for these obligations and no liabilities have been recorded for these indemnities and guarantees in the accompanying consolidated balance sheets. Legal Matters In the ordinary course of business, we may face various claims brought by third parties and may, from time to time, make claims or take legal actions to assert our rights, including intellectual property disputes, contractual disputes and other commercial disputes. Any of these claims could subject us to litigation. Management believes there are currently no claims that are likely to have a material effect on our consolidated financial position and results of operations.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
Subsequent Events
12. Subsequent Events	On October 1, 2019, the Company entered into a convertible promissory note with an investor with a principal amount of $44,000. Proceeds to the Company totaled $37,500 after consideration of the original issue discount of $4,000 and $500 in fees. The terms of conversion are similar to the instruments described in Note 3. Additionally, the Company issued the holder 100,000 shares of common stock as a commitment fee, valued at $5,000 and will be recorded as a component of the related debt discount. On October 22, 2019, a holder of the Series A Preferred Stock converted shares of Series A Preferred stock and accrued interest into 477,064 shares of common stock. On October 31, 2019, a holder of the Series A Preferred Stock converted shares of Series A Preferred stock and accrued interest into 544,503 shares of common stock.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Summary of Significant Accounting Policies (Policies)
Basic of Presentation and Consolidation	These consolidated financial statements and related notes include the records of the Company and the Company’s wholly-owned subsidiary, Nimbo Tracking LLC which is formed in the USA. The condensed consolidated balance sheet as of December 31, 2018. Which has been derived from audited consolidated financial statements, and these unaudited condensed consolidated financial statements have been prepared by management in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), and include all assets, liabilities, revenues and expenses of the Company and its wholly-owned subsidiary. All material intercompany transactions and balances have been eliminated. These interim unaudited condensed consolidated financials statements and notes thereto should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2018. Certain information required by U.S. GAAP has been condensed or omitted in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). The results for the period ended September 30, 2019 are not necessarily indicative of the results to be expected for the entire fiscal year ending December 31, 2019, or for any future period.
Use of Estimates	The preparation of these condensed consolidated financial statements in conformity with U.S. 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. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, valuation of inventory, the useful life and recoverability of equipment, impairment of goodwill, fair value of stock-based compensation, derivative liabilities, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	The Company considers all highly liquid instruments purchased with an original maturity of three months or less at the time of acquisition to be cash equivalents.
Accounts Receivable	Accounts receivable are recognized and carried at the original invoice amount less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s willingness or ability to pay, the Company’s compliance with customer invoicing requirements, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off trade receivables when all reasonable collection efforts have been exhausted. Bad debt expense is reflected as a component of general and administrative expenses in the consolidated statements of operations.
Inventory	Inventory consists of vehicle tracking and recovery devices and is comprised entirely of finished goods that can be resold. Inventory is stated at the lower of cost or net realizable value. Cost is determined on a first-in, first-out (FIFO) basis. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs. There was no provision for inventory recorded as of September 30, 2019 and December 31, 2018.
Equipment	Office equipment, computer equipment, and software are recorded at cost. Depreciation is provided annually at rates and methods over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. All equipment was fully depreciated as of September 30, 2019. For purposes of computing depreciation, the method of depreciating equipment is as follows: Computer equipment 3 years straight-line Office equipment 5 years straight-line Software 3 years straight-line
Goodwill	Goodwill represents the excess of the acquisition price over the fair value of identifiable net assets acquired. Goodwill is allocated at the date of the business combination. Goodwill is not amortized, but is tested for impairment annually on December 31 of each year or more frequently if events or changes in circumstances indicate the asset may be impaired. These events and circumstances may include a significant change in legal factors or in the business climate, a significant decline in the Company’s share price, an adverse action of assessment by a regulator, unanticipated competition, a loss of key personnel, significant disposal activity and the testing of recoverability for a significant asset group. Prior to January 1, 2018, the goodwill impairment test consisted of two steps. In step one, the Company compared the carrying value of each reporting unit to its fair value. In step two, if the carrying value of a reporting unit exceeded its fair value, the Company would measure goodwill impairment as the excess of the carrying value of the reporting unit’s goodwill over the fair value of its goodwill, if any. The fair value of goodwill was derived as the excess of the fair value of the reporting unit over the fair value of the reporting unit’s identifiable assets and liabilities. Effective January 1, 2018, the Company elected to early adopt guidance issued by the FASB which simplified the subsequent measurement of goodwill by eliminating “Step 2” from the goodwill impairment test. Instead, as of January 1, 2018 and all subsequent periods, goodwill impairment is measured as the amount by which a reporting unit’s carrying value exceeds its fair value.
Impairment of Long-lived Assets	The Company reviews long-lived assets, such as equipment, for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased.
Financial Instruments	In accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures,” the Company is to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. See Note 4 for fair value measurement information related to the Company’s derivative liabilities. The fair values of cash and cash equivalents, accounts and other receivables, restricted cash, and accounts payable and accrued liabilities, approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash and cash equivalents is determined based on “Level 1” inputs and the fair value of derivative liabilities is determined based on “Level 3” inputs. The recorded values of notes payable, approximate their current fair values because of their nature and respective maturity dates or durations. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instruments that potentially subject the Company to concentrations of credit risk consists of cash. The Company places its cash and cash equivalents in what it believes to be credit-worthy financial institutions.
Revenue Recognition and Deferred Revenue	We recognize revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers The Company provides product warranties with varying lengths of time and terms. The product warranties are considered to be assurance-type in nature and do not cover anything beyond ensuring that the product is functioning as intended. Based on the guidance in ASC 606, assurance-type warranties do not represent separate performance obligations. The Company has historically experienced a low rate of product returns under the warranty program. Management assesses the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, and customer disputes to determine whether collectability is reasonably assured. If collectability is not reasonably assured at the time of sale, the Company does not recognize revenue until collection occurs. Revenue relating to the sale of service fees on its vehicle tracking and recovery services is recognized over the life of the contract. The service renewal fees are offered in terms ranging from 12 to 36 months and are generally payable upon delivery of the vehicle tracking devices or in full upon renewal. Deferred revenues are recorded when cash payments are received from customers in advance of the Company’s performance. Deferred revenues totaled $467,920 and $721,301 as of September 30, 2019 and December 31, 2018, respectively. During the nine months ended September 30, 2019, the Company recorded total proceeds of $268,728 and recognized total revenues of $567,974 related to deferred revenue arrangements. During the nine months ended September 30, 2019, the Company recognized revenues of $469,230 related to deferred revenues outstanding as of December 31, 2018 as the services were performed. Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion.
Financing Costs and Debt Discount	Financing costs and debt discounts are recorded net of notes payable and convertible debentures in the consolidated balance sheets. Amortization of financing costs and the debt discounts is calculated using the effective interest method over the term of the debt and is recorded as interest expense in the consolidated statement of operations.
Income Taxes	Deferred income taxes are provided on the asset and liability method whereby deferred income tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred income tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred income tax assets will not be realized. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Foreign Currency Translation	The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. During 2018, the Company recorded $60,910 of accumulated other comprehensive income associated with its Canadian Subsidiary that was dissolved.
Stock-based Compensation	The Company accounts for stock-based payments in accordance with stock-based payment accounting guidance which requires all stock-based payments to be recognized based upon their fair values. The fair value of stock-based awards is estimated at the grant date using the Black-Scholes Option Pricing Model (“Black-Scholes”) and the portion that is ultimately expected to vest is recognized as compensation cost over the requisite service period. The determination of fair value using Black-Scholes is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables, including expected stock price volatility, risk-free interest rate, expected dividends and projected employee stock option exercise behaviors. The Company accounts for forfeitures of unvested awards as they occur.
Loss Per Share	Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options and warrants, using the treasury stock method, and convertible debentures, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all potentially issuable shares if their effect is anti-dilutive. Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented. As of September 30, 2019 and 2018, the Company has 27,584,680 and 9,746,339 potentially dilutive shares outstanding, respectively.
Comprehensive Income (Loss)	ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the consolidated financial statements. For the period ended September 30, 2018, comprehensive income (loss) consists of foreign currency translation gains and losses.
Recent Accounting Pronouncements	In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2018-07, “Compensation – Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting” which simplifies several aspects of the accounting for nonemployee share-based payment transactions resulting from expanding the scope of Topic 718, “Compensation-Stock Compensation ”

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2019
Summary of Significant Accounting Policies (Tables)
Summary of computing depreciation, method of depreciating equipment	Computer equipment 3 years straight-line Office equipment 5 years straight-line Software 3 years straight-line

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Derivative Liabilities (Tables)
Schedule of assumptions used fair value derivative liabilities	September 30, 2019 Expected volatility 228 – 264 % Risk free interest rate 1.65 – 2.34 % Expected life (in years) 1.0 – 1.5
Schedule of derivative liabilities measured at fair value	For The Nine Months Ended September 30, 2019 Embedded Conversion Features – Common Debt Balances, as of the beginning of the year $ - Derivative liabilities recorded upon issuance of debt instrument 735,556 Net changes in fair value included in net loss (98,732 ) Ending balance $ 636,824 Embedded Conversion Features – Preferred Stock Balances, as of the beginning of the year $ - Derivative liabilities recorded upon issuance of preferred stock 390,233 Net changes in fair value included in net loss 14,967 Ending balance $ 405,200 Total ending balance $ 1,042,024

Share Purchase Warrants (Tables

Share Purchase Warrants (Tables)	9 Months Ended
	Sep. 30, 2019
Share Purchase Warrants (Tables)
Schedule of share purchase warrants	Number of warrants Weighted average exercise price Balance, December 31, 2018 3,899,673 0.20 Issued 775,000 0.10 Expired (147,059 ) 0.35 Balance, September 30, 2019 4,527,614 $ 0.18
Schedule of share purchase warrants outstanding	Number of warrants outstanding Exercise price Expiration date 500,000 $ 0.12 June 1, 2020 2,222,222 $ 0.23 February 23, 2022 775,000 $ 0.10 September 23, 2024 980,392 $ 0.15 December 2, 2021 50,000 $ 0.20 January 2, 2022 4,527,614

Stock Options (Tables)

Stock Options (Tables)	9 Months Ended
	Sep. 30, 2019
Stock Options (Tables)
Schedule of Stock Options Roll Forward	Number of options Weighted average exercise price Aggregate intrinsic value Balance, December 31, 2018 4,190,000 $ 0.16 Granted 1,500,000 0.04 Exercised - - Cancelled / forfeited - - Balance, September 30, 2019 5,690,000 $ 0.13 $ -
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	Outstanding Exercisable Range of exercise prices Number of shares Weighted average remaining contractual life (years) Weighted average exercise price Number of shares Weighted average exercise price $ 0.04 1,500,000 4.9 0.04 - - $ 0.08 250,000 3.3 0.08 250,000 0.08 $ 0.13 1,425,000 2.9 0.13 1,425,000 0.13 $ 0.16 225,000 1.6 0.16 225,000 0.16 $ 0.19 2,270,000 1.2 0.19 2,270,000 0.19 Cdn$ 0.25 20,000 1.2 Cdn$ 0.25 20,000 Cdn$ 0.25 5,690,000 2.4 $ 0.16 4,190,000 $ 0.16

Organization and Description _2

Organization and Description of Business (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Organization and Description of Business (Details Narrative)
State of country of incorporation	Nevada
Incorporation date	Nov. 14, 2006
Accumulated deficit	$ (2,215,552)	$ (11,376,368)
Working capital deficit	$ (12,425,830)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2019
Computer Equipment [Member]
Property, Plant and Equipment, Depreciation Methods	Straight-line
Property, Plant and Equipment, Useful Life	3 years
Office Equipment [Member]
Property, Plant and Equipment, Depreciation Methods	Straight-line
Property, Plant and Equipment, Useful Life	5 years
Software [Member]
Property, Plant and Equipment, Depreciation Methods	Straight-line
Property, Plant and Equipment, Useful Life	3 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Summary of Significant Accounting Policies (Details Narrative)
Deferred revenue	$ 467,920		$ 721,301
Proceeds from deferred revenue	268,728
Revenues recognized	567,974
Deferred revenue outstanding	$ 469,230
Outstanding dilutive shares	27,584,680	9,746,339

Convertible Debentures (Details

Convertible Debentures (Details Narrative)	Jul. 05, 2018USD ($)	Aug. 07, 2017USD ($)	May 19, 2019USD ($)	May 17, 2019USD ($)	Sep. 19, 2018USD ($)	Dec. 18, 2017USD ($)	Mar. 30, 2017USD ($)integer	Sep. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Sep. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2019USD ($)$ / shares	Sep. 30, 2018USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Accretion expense										$ (6,700)	$ 119,895		$ (159,894)
Total principle amount				150,000
Direct funding cost								6,750
Net cash proceeds								213,250
Convertible debt instrument								255,000
Derivative liabilities												337,000
Cash proceeds				124,500
Original Issue Discount								255,000
Interest				7
Debt conversion, coverted amount					$ 5,000								$ 91,250
Additional principle amount				10,000
First tranche face value				50,000
Issuance of warrant to purchase				250,000								$ 525,000
Shares issued exercise price | $ / shares												$ 0.10
Company received , net cash proceeds				40,000
Related principle amount for first tranche				50,000
Estimated fair value of embedded conversion feature				160,000								636,824
Full debt discount				60,000
Interest expenses				$ 110,000								82,000
Interest expense to amortizartion												23		$ 153,322	151,573	146
Additional amortization expenses
Expected Amortization expense															$ 59,902
Fair value of derivative liability, total												38,988
Convertible debt								508				508
Convertible debt								$ 3,434				$ 3,434
Convertible Debenture Four [Member]
Accretion expense																	46,999	72
Debt conversion, coverted amount																	20,000
Convertible debt	$ 20,000					$ 55,000												8,001
Interest rate						2.00%
Convertible debt terms of conversion feature						The holder couldmay convert any or all of the principal and/or interest at any time following the six- month anniversary of the issuance date of the convertible debenture (June 18,(February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion.
Convertible debenture, discount	$ 6,698					$ 47,071
Maturity Date						Jun. 18, 2018
Original issuance discount of convertible debentures						$ 5,000
Financing costs related to issuance of convertible debenture						$ 1,500
Repayment of convertible debt																	55,000
Convertible Debenture Three [Member]
Debt conversion, coverted amount																	81,250
Convertible debt		$ 161,250																55,055
Interest rate		5.00%
Convertible debt terms of conversion feature		The holder could convert any or all of the principal and/or interest at any time following the six-month anniversary of the issuance date of the convertible debenture (February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion.
Convertible debenture, discount		$ 153,827
Maturity Date		Aug. 7, 2018
Original issuance discount of convertible debentures		$ 11,250
Financing costs related to issuance of convertible debenture		$ 3,500
Repayment of convertible debt																	80,000
Amortization of debt discount																	$ 106,195	47,632
Convertible Debenture [Member]
Convertible debt							$ 50,000											50,000
Interest rate							12.00%
Convertible debt terms of conversion feature							Subject to the approval of the holder of the convertible debenture,debentures, the Company could may convert any or all of the principal and/or interest at any time following the six-four month anniversary of the issuance date of the convertible debenture (September 30, 2017)s into common shares of the Company at a price per share equal to a 20% discount to the fair market value of the Company’s common stock.
Convertible debenture, discount							$ 32,127
Maturity Date							Sep. 30, 2017
Amortization of debt discount																		$ 32,127
Number of convertible debentures | integer							1

Derivative Liabilities (Details

Derivative Liabilities (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2019
Minmum [Member]
Expected volatility	228.00%
Risk free interest rate	116.50%
Expected life (in years)	1 year
Maximum [Member]
Expected volatility	264.00%
Risk free interest rate	2.34%
Expected life (in years)	1 year 6 months

Derivative Liabilities (Detai_2

Derivative Liabilities (Details 1)	Sep. 30, 2019USD ($)
Derivative Liabilities (Details 1)
Embedded conversion feature ? convertible debt	$ 636,824
Embedded conversion feature ? preferred stock	405,200
Total	$ 1,042,024

Derivative Liabilities (Detai_3

Derivative Liabilities (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Embedded Conversion Features - Common Debt
Balances, as of the beginning of the year
Derivative liabilities recorded upon issuance of debt instrument			735,556
Net changes in fair value included in net loss			(98,732)
Ending balance			636,824
Embedded Conversion Features - Preferred Stock
Balances, as of the beginning of the year
Derivative liabilities recorded upon issuance of preferred stock			390,233
Net changes in fair value included in net loss	$ (94,122)	$ (21,984)	(14,967)	$ 74,914
Total ending balance			405,200
Ending balance			$ 1,042,024

Derivative Liabilities (Detai_4

Derivative Liabilities (Details Narrative)	9 Months Ended
	Sep. 30, 2019USD ($)
Derivative Liabilities (Details Narrative)
Net gain on change fair value of derivitive liabilities	$ 83,765
Derivative liability	$ 1,042,024

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Director [Member]
Due to Related Parties	$ 44,764		$ 101,598
Officer [Member]
Due to Related Parties	180,800		$ 136,036
Officer [Member] | Management And Consulting Fees [Member]
Related Party Transaction, Amounts of Transaction	106,384	$ 137,473
Vendor [Member] | Director [Member]
Related Party Transaction, Amounts of Transaction	$ 91,595	$ 31,205

Stockholders Deficit (Details N

Stockholders Deficit (Details Narrative) - USD ($)	Dec. 07, 2018	Dec. 04, 2018	Jul. 10, 2018	Dec. 26, 2018	Dec. 17, 2018	Oct. 23, 2018	Oct. 19, 2018	Sep. 19, 2018	Jul. 25, 2018	Jul. 20, 2018	May 21, 2018	Feb. 28, 2018	Jan. 29, 2018	Jan. 22, 2018	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Mar. 31, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2021	Dec. 31, 2019	Sep. 17, 2019	Jun. 11, 2019	Apr. 09, 2019	Dec. 31, 2018	Jun. 01, 2018	Jan. 17, 2018	Jan. 01, 2018
Preferred stock shares authorized															10,000,000					10,000,000							10,000,000
Common stock shares sold																				$ 150,000
Common stock, shares issued			1,875,000						500,000	2,000,000				2,777,778	68,364,970					68,364,970							66,714,970	3,333,333		274,020
Proceeds for common stock																				$ 60,000
Deemed distribution																				215,234
Additional accertion expenses																							$ 257
Expected additional accertion expenses																						$ 41,753
Accured dividend																				4,487
Deemed dividend																				46		$ 141,945
Total discount to series A preferred stock																				184,000
Combined estimated fair value conversion features																				$ 390,233
Preferred stock, shares issued															0					0				58,300	58,300	86,000	0
Preferred stock par value																				$ 0.001
Common stock shares issued																1,500,000				150,000
Stock Issued During Period, Value, Issued for Services																		$ 22,500
Derivative liabilities								$ 1,853
Gain (loss) on settlement of debt																		(39,407)
Shares issued for debenture conversion, Amount																		56,000
Proceeds from issuance of common stock																		600,000	800,000	6,000	$ 969,593
Debt conversion, converted instrument, shares issued																					2,908,809
Debt conversion, converted instrument, amount								5,000													$ 91,250
Gain/Loss on extinguishment of debt								$ (480)									$ 10,792		39,407		50,199
Cash expense during the period																					18,011
Prepaid asset																	$ 31,989				31,989
Common stock shares issued under settlement agreement, Shares								146,666
Common stock shares issued under settlement agreement, Amount								$ 7,333
Fair value of debt extinguished																					139,974
Preferred stock shares authorized															8,750,000					8,750,000							8,750,000
Board of Directors [Member]
Preferred stock shares authorized																													10,000,000
Board of Directors [Member]
Stock Issued During Period, Value, Issued for Services											$ 50,000
Stock Issued During Period, Shares, Issued for Services (in Shares)											184,000
Services description											The services will be provided over a one-year period.
Expenses																			$ 5,500	$ 19,500
On January 1, 2018 [Member]
Stock Issued During Period, Value, Issued for Services																				$ 27,402
Stock Issued During Period, Shares, Issued for Services (in Shares)																				274,020
On June 1, 2018 [Member]
Proceeds from issuance of common stock																				$ 200,000
Stock Issued During Period, Shares, New Issues (in Shares)																				$ 3,333,333
Shares Issued, Price Per Share (in Dollars per share)															$ 0.06					$ 0.06
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)															$ 0.12					$ 0.12
Warrant to purchase of common stock																				500,000
Common Stock Shares
Stock Issued During Period, Value, Issued for Services																		$ 225
Derivative liabilities												$ 39,407
Proceeds from issuance of common stock	$ 100,000		$ 75,000		$ 25,000	$ 100,000	$ 100,000		$ 18,989	$ 75,604			$ 400,000	$ 200,000
Debt conversion, converted instrument, shares issued												806,916
Debt conversion, converted instrument, amount												$ 50,000									53,147
Gain/Loss on extinguishment of debt												$ 39,407									4,423
Fair value of debt extinguished		$ 5,000		$ 10,000
Stock Issued During Period, Shares, New Issues (in Shares)	$ 2,222,222	183,486	$ 1,875,000	333,333	$ 555,556	$ 1,666,667	$ 1,666,666		$ 500,000	$ 2,000,000			$ 5,000,000	$ 2,777,778
Shares Issued, Price Per Share (in Dollars per share)	$ 0.04		$ 0.04		$ 0.04	$ 0.6	$ 0.6		$ 40.04	$ 0.04			$ 0.08	$ 0.07
Shares issued for debenture conversion, Shares												56,000
Debt conversion, converted interest, amount												$ 6,000
Fair value of shares issued		$ 5,505		$ 10,000

Share Purchase Warrants (Detail

Share Purchase Warrants (Details)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Number of warrants
Beginning balance, shares | shares	3,899,673
Issued | shares	775,000
Expired | shares	(147,059)
Ending balance, shares | shares	4,527,614
Weighted average exercise price
Beginning balance, exercise price | $ / shares	$ 0.20
Issued | $ / shares	0.10
Expired | $ / shares	0.35
Ending balance, exercise price | $ / shares	$ 0.18

Share Purchase Warrants (Deta_2

Share Purchase Warrants (Details 1)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Warrants At 0. 20 [Member]
Number of warrants outstanding | shares	50,000
Exercise price (in Dollars per share) | $ / shares	$ 0.20
Expiry date	January 2, 2022
Warrants At 0. 15 [Member]
Number of warrants outstanding | shares	980,392
Exercise price (in Dollars per share) | $ / shares	$ 0.15
Expiry date	December 2, 2021
Warrants At 0. 10 [Member]
Number of warrants outstanding | shares	775,000
Exercise price (in Dollars per share) | $ / shares	$ 0.10
Expiry date	September 23, 2024
Warrants At 0.23 [Member]
Number of warrants outstanding | shares	2,222,222
Exercise price (in Dollars per share) | $ / shares	$ 0.23
Expiry date	February 23, 2022
Warrants At 0.12 [Member]
Number of warrants outstanding | shares	500,000
Exercise price (in Dollars per share) | $ / shares	$ 0.12
Expiry date	June 1, 2020

Stock Options (Details)

Stock Options (Details)	9 Months Ended
	Sep. 30, 2019USD ($)$ / sharesshares
Beginning balance, shares | shares	3,899,673
Ending balance, shares | shares	4,527,614
Beginning balance, exercise price | $ / shares	$ 0.20
Ending balance, exercise price | $ / shares	$ 0.18
Stock Options [Member]
Beginning balance, shares | shares	4,190,000
Granted | shares	1,500,000
Exercised | shares
Cancelled / forfeited | shares
Ending balance, shares | shares	5,690,000
Beginning balance, exercise price | $ / shares	$ 0.16
Granted | $ / shares	0.04
Exercised | $ / shares
Cancelled / forfeited | $ / shares
Ending balance, exercise price | $ / shares	$ 0.13
Aggregate intrinsic value | $

Stock Options (Details 1)

Stock Options (Details 1)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Stock Options [Member]
Options Outstanding, Number of shares (in Shares) | shares	5,690,000
Options Outstanding, Weighted average remaining contractual life	2 years 4 months 24 days
Options Outstanding, Weighted average exercise price	$ 0.16
Options Exercisable, Number of shares (in Shares) | shares	4,190,000
Options Exercisable, Weighted average exercise price	$ 0.16
Options 025 [Member]
Range of exercise prices	$ 0.25
Options Outstanding, Number of shares (in Shares) | shares	20,000
Options Outstanding, Weighted average remaining contractual life	1 year 8 months 12 days
Options Outstanding, Weighted average exercise price	$ 0.25
Options Exercisable, Number of shares (in Shares) | shares	20,000
Options Exercisable, Weighted average exercise price	$ 0.25
Options 019 [Member]
Range of exercise prices	$ 0.19
Options Outstanding, Number of shares (in Shares) | shares	2,270,000
Options Outstanding, Weighted average remaining contractual life	1 year 8 months 12 days
Options Outstanding, Weighted average exercise price	$ 0.19
Options Exercisable, Number of shares (in Shares) | shares	2,270,000
Options Exercisable, Weighted average exercise price	$ 0.19
Options 016 [Member]
Range of exercise prices	$ 0.16
Options Outstanding, Number of shares (in Shares) | shares	225,000
Options Outstanding, Weighted average remaining contractual life	1 year 7 months 6 days
Options Outstanding, Weighted average exercise price	$ 0.16
Options Exercisable, Number of shares (in Shares) | shares	225,000
Options Exercisable, Weighted average exercise price	$ 0.16
Options 013 [Member]
Range of exercise prices	$ 0.13
Options Outstanding, Number of shares (in Shares) | shares	1,425,000
Options Outstanding, Weighted average remaining contractual life	2 years 10 months 25 days
Options Outstanding, Weighted average exercise price	$ 0.13
Options Exercisable, Number of shares (in Shares) | shares	1,425,000
Options Exercisable, Weighted average exercise price	$ 0.13
Options 004 [Member]
Range of exercise prices	$ 0.04
Options Outstanding, Number of shares (in Shares) | shares	1,500,000
Options Outstanding, Weighted average remaining contractual life	4 years 10 months 25 days
Options Outstanding, Weighted average exercise price	$ 0.04
Options Exercisable, Number of shares (in Shares) | shares
Options Exercisable, Weighted average exercise price
Options 008 [Member]
Range of exercise prices	$ 0.08
Options Outstanding, Number of shares (in Shares) | shares	250,000
Options Outstanding, Weighted average remaining contractual life	3 years 3 months 19 days
Options Outstanding, Weighted average exercise price	$ 0.08
Options Exercisable, Number of shares (in Shares) | shares	250,000
Options Exercisable, Weighted average exercise price	$ 0.08

Stock Options (Details Narrativ

Stock Options (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Stock Options (Details Narrative)
Issued	$ 1,500,000
Estimated fair value per share	$ 0.04
Volatility	243.00%
Risk free rate	2.20%
Stock-based compensation	$ 30,000	$ 7,595
Unrecognized compensation expense	$ 45,000

Segments (Details Narrative)

Segments (Details Narrative)	3 Months Ended
	Mar. 31, 2019integer
Segments (Details Narrative)
Number of Reportable Segments	1

Concentration Risk (Details Nar

Concentration Risk (Details Narrative) - Customer Concentration Risk	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Accounts Receivable [Member]
Concentration Risk, Percentage	99.00%	93.00%
Sales Revenue, Net [Member]
Concentration Risk, Percentage	24.00%	65.00%

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - Investor Relations Agreement [Member]	1 Months Ended
	Sep. 30, 2017USD ($)shares
First Three Months Services [Member]
Common stock, shares issued for services, Shares | shares	75,000
Common stock, shares issued for services, Value | $	$ 7,500
Months Four Through Twelve [Member]
Common stock, shares issued for services, Shares | shares	225,000
Common stock, shares issued for services, Value | $	$ 22,500

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended		9 Months Ended
	Oct. 31, 2019	Oct. 22, 2019	May 17, 2019	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Sep. 30, 2018
Proceesd from convertible promissory note						$ 253,250
Original issue discount				$ 255,000
Common stock shares issued for commitment fee					1,500,000	150,000
Subsequent Event [Member]
Common stock shares issued for conversion of preferred Stock	544,503	477,064
Subsequent Event [Member] | October 1, 2019 [Member]
Convertible promissory note						$ 40,000
Proceesd from convertible promissory note						37,500
Original issue discount						4,000
Debt processing fee						$ 500
Common stock shares issued for commitment fee						100,000
Related debt discount						$ 5,000