IGEN Networks (IGEN) 10-Q 19 Aug 20 2020 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2020	Aug. 12, 2020
Cover [Abstract]
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	Jun. 30, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		1,089,088,573
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Current Assets
Cash	$ 0	$ 0
Accounts and other receivables, net	3,508	18,136
Inventory	8,375	4,334
Prepaid expenses and deposits	0	4,013
Total Current Assets	11,883	26,483
Goodwill	505,508	505,508
Total Assets	517,391	531,991
Current Liabilities
Accounts payable and accrued liabilities	926,772	983,358
Current portion of deferred revenue, net of contract assets	142,621	207,566
PPP note payable	60,049	0
Convertible debentures, net of discount of $58,623 and $343,398, respectively	29,148	21,121
Derivative liabilities	539,693	92,322
Total Current Liabilities	1,698,283	1,304,367
Deferred revenue, net of current portion and contract assets	47,057	54,899
Total Liabilities	1,745,340	1,359,266
Stockholders' Deficit
Common stock: Authorized - 1,490,000,000 shares with $0.001 par value issued and outstanding - 1,009,665,261 and 74,242,196 shares, as of June 30, 2020 and December 31, 2019, respectively	1,009,665	74,242
Additional paid-in capital	12,516,383	10,697,216
Accumulated Deficit	(14,822,302)	(11,630,660)
Total Stockholders' Deficit	(1,295,254)	(859,202)
Total Liabilities and Stockholders' Deficit	517,391	531,991
Preferred stock Series A [Member]
Stockholders' Deficit
Preferred stock value	67,305	31,927
Series B preferred stock [Member]
Stockholders' Deficit
Preferred stock value	$ 1,000	$ 0

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Current Liabilities
Debt discount, convertible debenture	$ 58,623	$ 343,398
Stockholders' Deficit
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,490,000,000	1,490,000,000
Common stock, shares issued	1,009,665,261	74,242,196
Common stock, shares outstanding	1,009,665,261	74,242,196
Preferred stock, shares authorized	10,000,000
Preferred stock, par value	$ 0.001
Preferred stock Series A [Member]
Stockholders' Deficit
Preferred stock, shares authorized	9,000,000	9,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	159,800	160,600
Preferred stock, shares outstanding	159,800	160,600
Preferred stock, liquidation preference	$ 88,375	$ 153,862
Debt discount, redeemable convertible preferred stock	$ 142,425	$ 121,934
Series B preferred stock [Member]
Stockholders' Deficit
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	1,000,000	0
Preferred stock, shares outstanding	1,000,000	0
Preferred stock, liquidation preference	$ 1,000	$ 0

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues:
Sales, services	$ 97,058	$ 198,481	$ 207,183	$ 443,878
Sales, other	6,762	0	8,436	0
Total Revenues	103,820	198,481	215,619	443,878
Cost of goods sold	24,595	114,098	92,544	251,121
Gross Profit	79,225	84,383	123,075	192,757
Expenses:
Selling, general and administrative	136,953	138,774	212,200	308,642
Management and consulting fees	61,784	34,414	114,836	79,898
Payroll and related	34,366	100,180	72,239	189,709
Stock-based director expense	0	0	277,543	0
Total Expenses	233,103	273,368	676,818	578,249
Loss Before Other Income (Expense)	(153,878)	(188,985)	(553,743)	(385,492)
Other Income (Expense):
Accretion of discounts on convertible debentures	(33,336)	0	(110,064)	0
Change in fair value of derivative liabilities	(1,048,462)	177,877	(1,347,701)	177,877
Loss on extinguishment of debt	(195,908)	0	(273,518)	0
Interest expense	(191,712)	(120,508)	(197,443)	(120,508)
Total Other Expense, net	(1,469,418)	57,369	(1,928,726)	57,369
Net Loss	(1,623,296)	(131,616)	(2,482,469)	(328,123)
Increase in value of warrants	(370,726)	0	(370,726)	0
Accrued and deemed dividends on redeemable convertible preferred stock	(245,676)	(169,709)	(338,447)	(169,709)
Net loss attributable to common stockholders	$ (2,239,698)	$ (301,325)	$ (3,191,642)	$ (497,832)
Basic and Diluted Loss per Common Share	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding	711,546,667	68,214,970	406,173,893	67,680,440

Condensed Consolidated Statemen

Condensed Consolidated Statements of Redeemable Convertible Preferred stock and Stockholders Deficit (Unaudited) - USD ($)	Total	Redeemable Series A Convertible Preferred Stock	Series B Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2018				66,714,970
Balance, amount at Dec. 31, 2018	$ (556,539)	$ 0	$ 0	$ 66,715	$ 10,426,245	$ (11,049,499)
Shares of common stock issued for cash, shares				1,500,000
Shares of common stock issued for cash, amount	60,000	$ 0	$ 0	$ 1,500	58,500	0
Net loss	(196,507)	$ 0	$ 0	$ 0	0	(196,507)
Balance, shares at Mar. 31, 2019				68,214,970
Balance, amount at Mar. 31, 2019	(693,046)	$ 0	$ 0	$ 68,215	10,484,745	(11,246,006)
Balance, shares at Dec. 31, 2018				66,714,970
Balance, amount at Dec. 31, 2018	(556,539)	$ 0	$ 0	$ 66,715	10,426,245	(11,049,499)
Net loss	(328,123)
Balance, shares at Jun. 30, 2019		144,300		68,214,970
Balance, amount at Jun. 30, 2019	(979,371)	$ 1,642	$ 0	$ 68,215	10,499,745	(11,547,331)
Balance, shares at Mar. 31, 2019				68,214,970
Balance, amount at Mar. 31, 2019	(693,046)	$ 0	$ 0	$ 68,215	10,484,745	(11,246,006)
Shares of Series A preferred stock for cash, net of costs and discounts, shares		144,300
Shares of Series A preferred stock for cash, net of costs and discounts, amount	0	$ 0	$ 0	$ 0	0	0
Net loss	(131,616)	0	0	0	0	(131,616)
Accrued dividends on Series A preferred stock	(1,642)	1,642	0	0	0	(1,642)
Deemed dividends on Series A preferred stock	(168,067)	0	0	0	0	(168,067)
Stock-based compensation	15,000	$ 0	$ 0	$ 0	15,000	0
Balance, shares at Jun. 30, 2019		144,300		68,214,970
Balance, amount at Jun. 30, 2019	(979,371)	$ 1,642	$ 0	$ 68,215	10,499,745	(11,547,331)
Balance, shares at Mar. 31, 2019				68,214,970
Balance, amount at Mar. 31, 2019	(693,046)	$ 0	$ 0	$ 68,215	10,484,745	(11,246,006)
Balance, shares at Mar. 31, 2020		100,200	1,000,000	277,908,958
Balance, amount at Mar. 31, 2020	(911,084)	$ 13,866	$ 1,000	$ 277,909	11,392,611	(12,582,604)
Balance, shares at Dec. 31, 2019		160,600		74,242,196
Balance, amount at Dec. 31, 2019	(859,202)	$ 31,927	$ 0	$ 74,242	10,697,216	(11,630,660)
Shares of common stock issued for cash, shares				26,750,000
Shares of Series A preferred stock for cash, net of costs and discounts, shares		47,300
Shares of common stock issued for cash, amount	151,250	$ 0	$ 0	$ 26,750	124,500	0
Shares of Series A preferred stock for cash, net of costs and discounts, amount	0	1,608	0	0	0	0
Net loss	(859,173)	$ 0	$ 0	$ 0	0	(859,173)
Issuance of Series B preferred stock, shares			1,000,000
Issuance of Series B preferred stock, amount	277,543	$ 0	$ 1,000	$ 0	276,543	0
Conversion of Series A preferred shares to common stock, shares		(107,700)		81,700,258
Conversion of Series A preferred shares to common stock, amount	94,364	$ (21,411)	$ 0	$ 81,700	103,693	(91,029)
Accrued dividends on Series A preferred stock	(1,742)	$ 1,742	$ 0	$ 0	0	(1,742)
Shares of common stock issued for exercise of convertible note, including fees, shares				95,216,504
Stock-based compensation	14,906	$ 0	$ 0	$ 0	14,906	0
Shares of common stock issued for exercise of convertible note, including fees, amount	270,970	$ 0	$ 0	$ 95,217	175,753	0
Balance, shares at Mar. 31, 2020		100,200	1,000,000	277,908,958
Balance, amount at Mar. 31, 2020	(911,084)	$ 13,866	$ 1,000	$ 277,909	11,392,611	(12,582,604)
Balance, shares at Dec. 31, 2019		160,600		74,242,196
Balance, amount at Dec. 31, 2019	(859,202)	$ 31,927	$ 0	$ 74,242	10,697,216	(11,630,660)
Net loss	(2,482,469)
Balance, shares at Jun. 30, 2020		159,800	1,000,000	1,009,665,261
Balance, amount at Jun. 30, 2020	(1,295,254)	$ 67,305	$ 1,000	$ 1,009,665	12,516,383	(14,822,302)
Balance, shares at Mar. 31, 2020		100,200	1,000,000	277,908,958
Balance, amount at Mar. 31, 2020	(911,084)	$ 13,866	$ 1,000	$ 277,909	11,392,611	(12,582,604)
Shares of Series A preferred stock for cash, net of costs and discounts, shares		100,100
Shares of Series A preferred stock for cash, net of costs and discounts, amount	(156,472)	$ 0	$ 0	$ 0	0	(156,472)
Net loss	(1,623,296)					(1,623,296)
Conversion of Series A preferred shares to common stock, shares		(40,500)		117,506,731
Conversion of Series A preferred shares to common stock, amount	129,087	$ (10,115)	$ 0	$ 117,507	37,230	(25,650)
Accrued dividends on Series A preferred stock	(63,554)	$ 63,554	$ 0	$ 0	0	(63,554)
Shares of common stock issued for exercise of convertible note, including fees, shares				524,841,289
Shares of common stock issued for exercise of convertible note, including fees, amount	1,262,993	$ 0	$ 0	$ 524,841	738,152	0
Cashless exercise of warrant, shares				62,579,483
Cashless exercise of warrant, amount	0	$ 0	$ 0	$ 62,579	(62,579)	0
Issuance of common stock for conversion of payables, shares				26,828,800
Issuance of common stock for conversion of payables, amount	67,072	$ 0	$ 0	$ 26,829	40,243	0
Increase in value of warrant	0	$ 0	$ 0	$ 0	370,726	(370,726)
Balance, shares at Jun. 30, 2020		159,800	1,000,000	1,009,665,261
Balance, amount at Jun. 30, 2020	$ (1,295,254)	$ 67,305	$ 1,000	$ 1,009,665	$ 12,516,383	$ (14,822,302)

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash Flows from Operating Activities
Net loss	$ (2,482,469)	$ (328,123)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discounts on convertible debenture	110,064	120,000
Change in fair value of derivative liabilities	1,347,701	(177,877)
Depreciation	0	0
Loss on extinguishment of debt	273,518	0
Shares issued for services	0	0
Stock-based compensation	292,449	34,500
Changes in operating assets and liabilities:
Accounts and other receivables	14,628	(2,695)
Inventory	(4,041)	33,460
Prepaid expenses and deposits	0	4,484
Accounts payable and accrued liabilities	165,488	162,825
Deferred revenue	(72,787)	(115,246)
Net Cash Used in Operating Activities	(355,449)	(268,672)
Cash Flows from Financing Activities
Repayment of notes payable and convertible debentures	(50,000)	0
Proceeds from issuance of common stock	151,250	60,000
Proceeds from notes payable and convertible debentures, net	129,199	40,000
Proceeds from issuance of preferred stock, net	125,000	125,000
Net Cash Provided by Financing Activities	355,449	225,000
Change in Cash	0	(43,672)
Cash, Beginning of Period	0	56,823
Cash, End of Period	0	13,151
Conversion of notes payable and accrued interest:
Fair value of common shares issued	1,533,960	0
Derecognition of notes payable and accrued interest	(321,776)	0
Derecognition of unamortized discount	199,710	0
Derecognition of derivative liabilities	(1,330,331)	0
Conversion of preferred stock
Fair value of common shares issued	340,132
Derecognition of preferred stock	(208,839)	0
Derecognition of unamortized discount	177,313
Derecognition of derivative liabilities	(182,687)
Deemed dividend	(314,437)	0
Discount related to issuance of preferred stock	131,962	125,000
Deemed dividends on preferred stock (excluding conversions)	(65,286)	(169,709)
Cashless exercise of warrants	62,579	0
Original issue discount on convertible debt	0	8,500
Increase in value of warrants	370,726	0
Conversion of accrued liabilities with issuance of common stock	67,073	0
Reclassification of security deposit to accounts payable	$ 4,013	$ 0

Organization and Description of

Organization and Description of Business	6 Months Ended
	Jun. 30, 2020
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 since inception, has a working capital deficit of $1,686,400 and an accumulated deficit of $14,822,302 as of June 30, 2020, 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 condensed 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	6 Months Ended
	Jun. 30, 2020
Summary of Significant Accounting Policies
2. Summary of Significant Accounting Policies	Basis 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, 2019, 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 financial 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, 2019. 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 three and six month periods ended June 30, 2020 are not necessarily indicative of the results to be expected for the entire fiscal year ending December 31, 2020, 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, valuation of notes payable and convertible debentures, fair value of stock-based compensation and 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. As of June 30, 2020 and December 31, 2019, the allowance for doubtful accounts was approximately $36,000 and $21,000, respectively. 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 impairment recorded as of June 30, 2020 and December 31, 2019. 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 December 31, 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. Goodwill impairment is measured as the amount by which a reporting unit’s carrying value exceeds its fair value. The Company has only one reporting unit. Therefore, all of the Company’s goodwill relates to that reporting unit, and at June 30, 2020 and December 31, 2019, the carrying value for that reporting unit is negative. 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. 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 ASC 606, “Revenue from Contracts with Customers”, using the five-step model, including (1) identify the contract with the customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue in accordance with U.S. GAAP. Title and risk of loss generally pass to our customers upon delivery, as we have insurance for lost shipments. In limited circumstances where either title or risk of loss pass upon destination or acceptance or when collection is not reasonably assured, we defer revenue recognition until such events occur. We derive revenues from two primary sources: products and services. Product revenue includes the shipment of product according to the agreement with our customers and only represents a small percentage of our revenues, less than 5%. Services include vehicle tracking services and customer support (technical support), installations and consulting. A contract may include both product and services. For these contracts, the Company accounts for individual performance obligations separately if they are distinct. Performance obligations include, but are not limited to, pass-thru harnesses and vehicle tracking services. Almost all of our revenues are derived from customers located in United States of America in the auto industry. The transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. Standalone selling prices are typically estimated based on observable transactions when these services are not sold on a standalone basis. At contract inception, an assessment of the goods and services promised in the contracts with customers is performed and a performance obligation is identified for each distinct promise to transfer to the customer a good or service (or bundle of goods or services). To identify the performance obligations, the Company considers all of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. Revenue is recognized when our performance obligation has been met. The Company considers control to have transferred upon delivery because the Company has a present right to payment at that time, the Company has transferred use of the asset, and the customer is able to direct the use of, and obtain substantially all of the remaining benefits from, the asset. For arrangements under which the Company provides vehicle tracking services, the Company satisfies its performance obligations as those services are performed whereby the customer simultaneously receives and consumes the benefits of such services under the agreement. Revenues are recognized net of any taxes collected from customers, which are subsequently remitted to governmental authorities. 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 contact. 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 net of contract assets and when cash payments are received from customers in advance of the Company’s performance. Deferred revenues totaled $261,447 and $405,553 as of June 30, 2020 and December 31, 2019, respectively. During the six months ended June 30, 2020, the Company recorded additions to deferred revenues of $60,194 and recognized total revenues of $204,300 through the amortization of deferred revenues. During the six months ended June 30, 2020, the Company recognized revenues of $187,766 related to deferred revenues outstanding as of December 31, 2019 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. Deferred revenues are recorded net of contract assets. Contract assets represent the costs of the underlying hardware to enable the Company to perform on its contracts with customers. As of June 30, 2020 and December 31, 2019, the contract asset balance totaled $71,769 and $143,088, respectively, which have been recorded as reductions in deferred revenues in the accompanying condensed consolidated balance sheets. 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. 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 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 the Black-Scholes Option Pricing Model 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. Derivative Financial Instruments The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide us a choice of net cash settlement or settlement in our own shares (physical settlement or net-share settlement) provided that such contracts are indexed to our own stock as defined in ASC Topic 815-40 "Contracts in Entity's Own Equity." The Company classifies as assets or liabilities any contracts that require net-cash settlement including a requirement to net cash settle the contract if an event occurs and if that event is outside our control or give the counterparty a choice of net-cash settlement or settlement in shares. The Company assesses classification of its free-standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. 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 June 30, 2020 and 2019, the Company has 400,697,063 and 8,089,673 potentially dilutive shares outstanding, respectively. Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)”

Convertible Debentures and Note

Convertible Debentures and Notes Payable	6 Months Ended
	Jun. 30, 2020
Convertible Debentures and Notes Payable
3. Convertible Debentures and Notes Payable	On May 17, 2019, 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 Promissory Note or (ii) the Variable Conversion Price (as defined below). 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 quarter 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). The agreement contains a down-round provision that automatically resets the exercise price of the warrant to a new exercise price that is equal to the per share price of common stock subsequently issued (including conversions of debt and preferred stock). Upon the lowing of the exercise price, the number of warrants will be increased such that the total proceeds upon exercise is the same amount (see Note 7). 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 (“First Tranche”) was $50,000. For the first tranche, using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion feature to be $100,000 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 $50,000 directly to interest expense. On December 9, 2019, the Holder converted a portion of the Promissory Note into shares of common stock. The Holder received 300,000 shares of common stock for the conversion of principal, accrued interest, and fees totaling $7,165. During the quarter ended September 30, 2019, the Company received an aggregate of $213,250 in net cash proceeds, after paying $6,750 of direct funding costs, from three note holders under the same terms as the Promissory Note. The related principal amount due for the convertible debt instruments entered into during the quarter ended September 30, 2019 was $255,000. Using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion features to be approximately $354,000 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 approximately $255,000 for the notes which will be amortized to interest expense over the term of the notes using the effective interest method and an additional approximately $106,000 directly to interest expense. As the Conversion Price fell below $0.025 per share, during the quarter ended September 30, 2019, $10,000 was added to the principal balance on one of the notes (per the terms of that note). Related to the 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. On October 1, 2019, the Company received $37,500 in net cash proceeds from a note holder under the same terms as the Promissory Note. The related principal amount due for the convertible debt instrument was $44,000. In connection with the note, the Company issued 100,000 shares of common stock, which were valued at the market price on the date of issuance of $0.05 per share. Using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion feature to be approximately $29,000 and recorded a related derivative liability. Related to the derivative liability, the shares issued, the bonus interest, and the direct financing costs, the Company recorded a debt discount totaling $41,000 for the note, which will be amortized to interest expense over the term of the note using the effective interest method. On June 19, 2020, the Company received $19,250 in net cash proceeds from a note holder under the same terms as the Promissory Note. The related principal amount due for the convertible debt instrument was $25,000. Using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion feature to be approximately $142,000 and recorded a related derivative liability for that amount and a charge to interest expense of approximately $122,000. Related to the derivative liability, the shares issued, the bonus interest, and the direct financing costs, the Company recorded a debt discount totaling $25,000 for the note, which will be amortized to interest expense over the term of the note using the effective interest method. During the six months ended June 30, 2020, the holders of the convertible notes converted a total of $321,776 of principal, interest and fees for a total of 620,057,793 shares of common stock. Related to these conversions during the quarter ended March 31, 2020, the Company recorded a reduction of the associated derivative liability for the conversion features of $1,138,404 and a reduction of the debt discount of $199,710 as components of the loss on settlement of debt. During the six months ended June 30, 2020, the Company recorded $110,064 of interest expense related to the amortization of the debt discounts. During the three months ended March 31, 2020 the Company borrowed $50,000 from a shareholder under the terms of a note payable bearing interest of 8% per annum. The note was repaid with interest (totaling $922) during the three months ended March 31, 2020. On May 4, 2020, the Company entered into a PPP Loan with a principal amount of $59,949 through a financial institution under the PPP administered by the SBA and established as part of the CARES Act. The PPP Loan bears interest at 1.0% per annum and matures on May 4, 2022 with the first six months of interest and principal payments deferred. The amount borrowed under the PPP Loan is guaranteed by the SBA and is eligible for forgiveness in an amount equal to the sum of the eligible costs, including payroll, benefits, rent and utilities, incurred by the Company during the 24-week period beginning on the date the Company received the procceds. The PPP Loan contains customary events of default, and the occurrence of an event of default may result in a claim for the immediate repayment of all amounts outstanding under the PPP Loan.

Derivative Liabilities

Derivative Liabilities	6 Months Ended
	Jun. 30, 2020
Derivative Liabilities
4. Derivative Liabilities	During the six months ended June 30, 2020 and during the year ended December 31, 2019, the Company had outstanding convertible debentures with variable exercise prices based on market rates (see Note 3). During the six month ended Jun 30, 2020 and during year ended December 31, 2019, the Company also issued series A preferred stock with variable exercise prices based on market rates (see Note 6). The Company records the fair value of the conversion features with variable exercise prices based on future market rates in accordance with ASC 815. The fair value of the derivative liabilities is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statements of operations. The Company uses a multi-nominal lattice model to fair value the derivative liabilities. The following inputs and assumptions were used to value the conversion features outstanding during the six months ended June 30, 2020, assuming no expected dividends: June 30, 2020 Expected volatility 271 – 322 % Risk free interest rate 0.3 – 1.41 % Expected life (in years) 0.5 – 1.5 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 June 30, 2020. Level 3 Carrying Value as of June 30, 2020 Derivative liabilities: Embedded conversion feature – convertible debt $ 425,352 Embedded conversion feature – preferred stock 114,341 $ 539,693 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 Six Months Ended June 30, 2020 Embedded Conversion Features – Convertible Debt Balances, as of the beginning of the year $ 87,571 Derivative liabilities recorded upon issuance of convertible debt 141,667 Derivative liabilities derecognized upon debt conversion (1,138,404 ) Net changes in fair value included in net loss 1,334,518 Ending balance $ 425,352 Embedded Conversion Features – Preferred Stock Balances, as of the beginning of the year $ 4,751 Derivative liabilities recorded upon issuance of preferred stock 288,435 Derivative liabilities removed upon preferred stock conversion (191,927 ) Net changes in fair value included in net loss 13,082 Ending balance $ 114,341 Total ending balance $ 539,693

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2020
Related Party Transactions
5. Related Party Transactions	(a) During the six months ended June 30, 2020 and 2019, the Company incurred approximately $73,000 and $59,000, respectively, in management and consulting fees with an officer and an entity controlled by him. As of June 30, 2020 and December 31, 2019, the Company owed approximately $103,000 and $190,000, 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. (b) During the six months ended June 30, 2020 and 2019, the Company incurred approximately $11,000 and $53,000, respectively, in purchases of hardware from a vendor controlled by a director of the Company. As of June 30, 2020 and December 31, 2019, the amounts owed to this related-party vendor were approximately $25,000 and $45,000 respectively. (c) During the six months ended June 30, 2020, the Company issued 26,828,800 shares of common stock for the conversion of $67,072 of accrued expenses owed to the CEO and VP of Operations.

Redeemable Preferred Stock and

Redeemable Preferred Stock and Stockholders Deficit	6 Months Ended
	Jun. 30, 2020
Redeemable Preferred Stock and Stockholders Deficit
6. Redeemable Preferred Stock and 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 9,000,000 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 for net proceeds of $50,000 (after $3,000 deduction of direct legal costs). On February 25, 2020, the Company entered into a Series A Preferred Stock Purchase Agreement with an investor. The Company issued 47,300 shares for proceeds of $43,000. During the quarter ended June 30, 2020, the Company entered into two Series A Preferred Stock Purchase Agreements with an investor. The Company issued 100,100 shares for proceeds of $91,000. 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 Binomial Lattice Model on the date of issuance, on the date of each conversion notice, and remeasures the fair value at each reporting period. During 2019, on the issuance dates of the series A preferred stock, the combined estimated fair value of the conversion features were determined to be $207,000. In connection with the fair value of the derivative liability, the Company recorded a total discount to the series A preferred stock of $161,000 and also recorded a deemed distribution of $55,000. During the three months ended March 31, 2020, the Company issued 47,300 shares of series A preferred stock for proceeds of $40,000 and $3,000 of legal costs. Related to this issuance, the Company recorded a derivative liability and discount to the preferred stock of $41,392, which will be amortized to deemed dividends over the redemption period. During 2019, holders converted 42,000 shares of Series A Preferred stock into 2,977,226 shares of common stock at the Variable Conversion Price as defined above, resulting in a loss on extinguishment of $23,000. During the six months ended June 30, 2020, the holder of the series A preferred stock converted 148,200 shares of series A preferred stock and accrued dividends into 199,206,989 shares of common stock. Related to these conversions during the six months ended June 30, 2020, the Company recorded a reduction of the associated derivative liability for the conversion features of $191,927 and a reduction of the preferred stock discount of $177,313 and $116,672 of deemed dividend. Rights and Privileges of the Series B Preferred Stock On February 10, 2020, the Company designated and subsequently issued 1,000,000 shares of its newly formed Series B Super Voting Preferred Stock. Each share of Series B preferred stock has voting rights equal to 500 shares of common stock, is not entitled to receive dividends, is not convertible into shares of common stock. If the holder of the Series B preferred stock ceases to be a Board Member, the Company will repurchase any Series B preferred stock from the holder for a price of $0.001 per share. If the holder of the Series B preferred stock proposes to transfer any shares of Series B preferred stock, the Company will have 90 days to repurchase the shares for a price of $0.001 per share. The grant date fair value of the Series B preferred stock issued during the three months ended March 31, 2020 was $277,543 and was recorded to stock-based director compensation expense in the accompanying condensed consolidated statement of operations. Common Stock 2020 During the six months ended June 30, 2020, the Company sold a total of 26,750,000 shares of common stock for proceeds of $151,250. During the six months ended June 30, 2020, the Company issued a total of 819,264,782 shares of common stock for the conversion of debt, accrued interest and fees, and the conversion of series A preferred stock and accrued dividends. During the six months ended June 30, 2020, the Company issued 62,579,483 shares of common stock for the cashless exercise of warrants. During the six months ended June 30, 2020, the Company issued 26,828,800 shares of common stock for the conversion of accrued expenses owed to the CEO and VP of Operations. 2019 During the six months ended June 30, 2019, the Company sold a total of 1,500,000 shares of common stock for proceeds of $60,000.

Share Purchase Warrants

Share Purchase Warrants	6 Months Ended
	Jun. 30, 2020
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, 2019 4,527,614 0.18 Issued - - Adjusted for triggered down-round provisions 315,521,528 0.00 Exercised (63,623,768 ) 0.00 Expired (500,000 ) 0.12 Balance, June 30, 2020 255,925,374 $ 0.00 As of June 30, 2020, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise price Expiration date 2,222,222 $ 0.23 February 23, 2022 252,672,760 $ 0.00 September 23, 2024 980,392 $ 0.15 December 2, 2021 50,000 $ 0.20 January 2, 2022 255,925,374 During the six months ended June 30, 2020, the Company recognized the triggering of the down-round provisions of certain warrants associated with the convertible debt instruments issued in 2019. As a result, reset the exercise price and increased the number of warrant shares accordingly. As of June 30, 2020, the new exercise price for the warrants is $0.000245 per share. Per the relevant accounting guidance, the Company valued the warrants before and after each triggering event and recorded the total increase in value as a deemed dividend to the warrant holder with an offset to additional paid in capital. For the six months ended June 30, 2020, the increase in value of the warrants due to the triggering events totaled $370,726 and was properly included in the Company’s earnings per share amounts on the accompanying statement of operations.

Stock Options

Stock Options	6 Months Ended
	Jun. 30, 2020
Stock Options
8. Stock Options	The following table summarizes the Company’s stock options: Number of options Weighted average exercise price Aggregate intrinsic value Balance, December 31, 2019 5,690,000 $ 0.13 Granted - - Exercised - - Cancelled / forfeited - - Balance, June 30, 2020 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 4.1 0.04 1,125,000 0.04 $ 0.08 250,000 2.5 0.08 250,000 0.08 $ 0.13 1,425,000 2.1 0.13 1,425,000 0.13 $ 0.16 225,000 0.9 0.16 225,000 0.16 $ 0.19 2,270,000 0.5 0.19 2,270,000 0.19 Cdn$ 0.25 20,000 0.5 Cdn$ 0.25 20,000 Cdn$ 0.25 5,690,000 2.4 $ 0.13 5,315,000 $ 0.14 During the six months ended June 30, 2020, the Company did not issued any options to employees. During the six months ended June 30, 2020 and 2019, the Company recorded $15,000 and $15,000, respectively, of stock-based compensation expense related to stock option grants. As of June 30, 2020, the Company had no unrecognized compensation expense.

Segments

Segments	6 Months Ended
	Jun. 30, 2020
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.

Risks Uncertainties

Risks Uncertainties	6 Months Ended
	Jun. 30, 2020
Risks Uncertainties
10. Risks & Uncertainties	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 six months ended June 30, 2020 and 2019, the Company had four and two customers which accounted for 82% and 67%, respectively, of total invoiced amounts, which are recorded as deferred revenues and amortized over the related service period to revenues. As of June 30, 2020 and December 31, 2019, the Company had five and four customers, respectively, which accounted for 94% and 99%, respectively, of the gross accounts receivable balance. On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency in response to a new strain of a coronavirus (the “COVID-19 outbreak”). In March 2020, the WHO classified the COVID-19 outbreak as a pandemic based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. Management is actively monitoring the global situation and its effects on the Company’s industry, financial condition, liquidity, and operations. Through June 30, 2020, COVID-19 has had an impact on the economy, the auto industry, and the Company’s 2020 revenue activity. Looking forward, it could continue to have a material adverse effect on the Company’s business, financial condition, liquidity, results of operations, and cash flows.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies
11. Commitments and Contingencies	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 condensed 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. The Company has filed a lawsuit against a distributor for breach of contract resulting in losses to the Company estimated to be in excess of $1,000,000. Management believes the currently scheduled trial date in October 2020 will be delayed into early 2021 as a result of the backlog of cases due to COVID-19.

Restatements

Restatements	6 Months Ended
	Jun. 30, 2020
Restatements
12. Restatements	During 2019, we discovered that an accounting error had been made related to the Company not properly recording contract assets as required under the relevant accounting guidance for revenue recognition. (As discussed in Note 1 “Revenue Recognition and Deferred Revenue”, contract assets are netted with deferred revenues for balance sheet presentation purposes.) It was determined that the error is immaterial to the 2018 consolidated financial statements; however, correcting the error related to 2018 in 2019 would materially misstate the condensed consolidated financial statements for the three and six months ended June 30, 2019. As such, we recorded the appropriate adjustment in 2018 and also computed the appropriate amounts related to June 30, 2019 and recorded such in the accompanying condensed consolidated financial statements. See below for a summary of the corrections made for this error: Account Previously Recorded Balance Corrected Balance Correction Made For the three months ended June 30, 2019 Statement of Operations Cost of revenues $ 85,098 $ 114,098 $ 29,000 Net loss $ (102,616 ) $ (131,616 ) $ 29,000 Loss per share $ (0.00 ) $ (0.00 ) $ - For the six months ended June 30, 2019 Statement of Operations Cost of revenues $ 117,121 $ 251,121 $ 134,000 Net loss $ (194,123 ) $ (328,123 ) $ 134,000 Loss per share $ (0.01 ) $ (0.01 ) $ - Statement of Cash Flows Deferred revenues, net $ (249,246 ) $ (115,495 ) $ (134,000 )

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2020
Subsequent Events
13. Subsequent Events	The Company evaluates subsequent events and transactions that occur after the balance sheet date up to the date that the consolidated financial statements are available to be issued. Any material events that occur between the balance sheet date and the date that the consolidated financial statements were available for issuance are disclosed as subsequent events, while the consolidated financial statements are adjusted to reflect any conditions that existed at the balance sheet date. Based upon this review, except as disclosed within the footnotes or as discussed below, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements. In December 2019, a novel strain of coronavirus diseases (“COVID-19”) was first reported in Wuhan, China. Less than four months later, on March 11, 2020, the World Health Organization declared COVID-19 a global pandemic. The extent of COVID-19’s effect on the Company’s operational and financial performance will depend on future developments, including the duration, spread and intensity of the pandemic, all of which are uncertain and difficult to predict considered the rapidly evolving landscape. The Company is currently analyzing the potential impacts to its business. Through June 30, 2020, COVID-19 has had an impact on the economy, the auto industry, and the Company’s 2020 revenue activity. Looking forward, it could continue to have a material adverse effect on the Company’s business, financial condition, liquidity, results of operations, and cash flows. Subsequent to June 30, 2020, the Company issued a total of 38,964,105 shares of common stock for the conversion of debt, accrued interest and fees totaling $51,178, issued 32,459,207 shares of common stock for the cashless exercise of warrants, and issued 8,000,000 shares of common stock valued at $56,000 as a commitment fee in connection with the Equity Purchase Agreement signed with an investor.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2020
Summary of Significant Accounting Policies
Basis 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, 2019, 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 financial 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, 2019. 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 three and six month periods ended June 30, 2020 are not necessarily indicative of the results to be expected for the entire fiscal year ending December 31, 2020, 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, valuation of notes payable and convertible debentures, fair value of stock-based compensation and 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. As of June 30, 2020 and December 31, 2019, the allowance for doubtful accounts was approximately $36,000 and $21,000, respectively.
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 impairment recorded as of June 30, 2020 and December 31, 2019.
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 December 31, 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. Goodwill impairment is measured as the amount by which a reporting unit’s carrying value exceeds its fair value. The Company has only one reporting unit. Therefore, all of the Company’s goodwill relates to that reporting unit, and at June 30, 2020 and December 31, 2019, the carrying value for that reporting unit is negative.
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.
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 ASC 606, “Revenue from Contracts with Customers”, using the five-step model, including (1) identify the contract with the customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue in accordance with U.S. GAAP. Title and risk of loss generally pass to our customers upon delivery, as we have insurance for lost shipments. In limited circumstances where either title or risk of loss pass upon destination or acceptance or when collection is not reasonably assured, we defer revenue recognition until such events occur. We derive revenues from two primary sources: products and services. Product revenue includes the shipment of product according to the agreement with our customers and only represents a small percentage of our revenues, less than 5%. Services include vehicle tracking services and customer support (technical support), installations and consulting. A contract may include both product and services. For these contracts, the Company accounts for individual performance obligations separately if they are distinct. Performance obligations include, but are not limited to, pass-thru harnesses and vehicle tracking services. Almost all of our revenues are derived from customers located in United States of America in the auto industry. The transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. Standalone selling prices are typically estimated based on observable transactions when these services are not sold on a standalone basis. At contract inception, an assessment of the goods and services promised in the contracts with customers is performed and a performance obligation is identified for each distinct promise to transfer to the customer a good or service (or bundle of goods or services). To identify the performance obligations, the Company considers all of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. Revenue is recognized when our performance obligation has been met. The Company considers control to have transferred upon delivery because the Company has a present right to payment at that time, the Company has transferred use of the asset, and the customer is able to direct the use of, and obtain substantially all of the remaining benefits from, the asset. For arrangements under which the Company provides vehicle tracking services, the Company satisfies its performance obligations as those services are performed whereby the customer simultaneously receives and consumes the benefits of such services under the agreement. Revenues are recognized net of any taxes collected from customers, which are subsequently remitted to governmental authorities. 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 contact. 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 net of contract assets and when cash payments are received from customers in advance of the Company’s performance. Deferred revenues totaled $261,447 and $405,553 as of June 30, 2020 and December 31, 2019, respectively. During the six months ended June 30, 2020, the Company recorded additions to deferred revenues of $60,194 and recognized total revenues of $204,300 through the amortization of deferred revenues. During the six months ended June 30, 2020, the Company recognized revenues of $187,766 related to deferred revenues outstanding as of December 31, 2019 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. Deferred revenues are recorded net of contract assets. Contract assets represent the costs of the underlying hardware to enable the Company to perform on its contracts with customers. As of June 30, 2020 and December 31, 2019, the contract asset balance totaled $71,769 and $143,088, respectively, which have been recorded as reduction in deferred revenues in the accompanying condensed consolidated balance sheets.
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.
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 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 the Black-Scholes Option Pricing Model 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.
Derivative Financial Instruments	The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide us a choice of net cash settlement or settlement in our own shares (physical settlement or net-share settlement) provided that such contracts are indexed to our own stock as defined in ASC Topic 815-40 "Contracts in Entity's Own Equity." The Company classifies as assets or liabilities any contracts that require net-cash settlement including a requirement to net cash settle the contract if an event occurs and if that event is outside our control or give the counterparty a choice of net-cash settlement or settlement in shares. The Company assesses classification of its free-standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required.
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 June 30, 2020 and 2019, the Company has 400,697,063 and 8,089,673 potentially dilutive shares outstanding, respectively.
Recent Accounting Pronouncements	In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)”

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2020
Summary of Significant Accounting Policies
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)	6 Months Ended
	Jun. 30, 2020
Derivative Liabilities (Tables)
Schedule of assumptions used fair value derivative liabilities	June 30, 2020 Expected volatility 271 – 322 % Risk free interest rate 0.3 – 1.41 % Expected life (in years) 0.5 – 1.5
Schedule of embedded conversion feature	Level 3 Carrying Value as of June 30, 2020 Derivative liabilities: Embedded conversion feature – convertible debt $ 425,352 Embedded conversion feature – preferred stock 114,341 $ 539,693
Schedule of derivative liabilities measured at fair value	For The Six Months Ended June 30, 2020 Embedded Conversion Features – Convertible Debt Balances, as of the beginning of the year $ 87,571 Derivative liabilities recorded upon issuance of convertible debt 141,667 Derivative liabilities derecognized upon debt conversion (1,138,404 ) Net changes in fair value included in net loss 1,334,518 Ending balance $ 425,352 Embedded Conversion Features – Preferred Stock Balances, as of the beginning of the year $ 4,751 Derivative liabilities recorded upon issuance of preferred stock 288,435 Derivative liabilities removed upon preferred stock conversion (191,927 ) Net changes in fair value included in net loss 13,082 Ending balance $ 114,341 Total ending balance $ 539,693

Share Purchase Warrants (Tables

Share Purchase Warrants (Tables)	6 Months Ended
	Jun. 30, 2020
Share Purchase Warrants
Schedule of share purchase warrants	Number of warrants Weighted average exercise price Balance, December 31, 2019 4,527,614 0.18 Issued - - Adjusted for triggered down-round provisions 315,521,528 0.00 Exercised (63,623,768 ) 0.00 Expired (500,000 ) 0.12 Balance, June 30, 2020 255,925,374 $ 0.00
Schedule of share purchase warrants outstanding	Number of warrants outstanding Exercise price Expiration date 2,222,222 $ 0.23 February 23, 2022 252,672,760 $ 0.00 September 23, 2024 980,392 $ 0.15 December 2, 2021 50,000 $ 0.20 January 2, 2022 255,925,374

Stock Options (Tables)

Stock Options (Tables)	6 Months Ended
	Jun. 30, 2020
Restatements
Schedule of Stock Options Roll Forward	Number of options Weighted average exercise price Aggregate intrinsic value Balance, December 31, 2019 5,690,000 $ 0.13 Granted - - Exercised - - Cancelled / forfeited - - Balance, June 30, 2020 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 4.1 0.04 1,125,000 0.04 $ 0.08 250,000 2.5 0.08 250,000 0.08 $ 0.13 1,425,000 2.1 0.13 1,425,000 0.13 $ 0.16 225,000 0.9 0.16 225,000 0.16 $ 0.19 2,270,000 0.5 0.19 2,270,000 0.19 Cdn$ 0.25 20,000 0.5 Cdn$ 0.25 20,000 Cdn$ 0.25 5,690,000 2.4 $ 0.13 5,315,000 $ 0.14

Restatements (Tables)

Restatements (Tables)	6 Months Ended
	Jun. 30, 2020
Convertible Debentures and Notes Payable
Schedule of restatement of information	Account Previously Recorded Balance Corrected Balance Correction Made For the three months ended June 30, 2019 Statement of Operations Cost of revenues $ 85,098 $ 114,098 $ 29,000 Net loss $ (102,616 ) $ (131,616 ) $ 29,000 Loss per share $ (0.00 ) $ (0.00 ) $ - For the six months ended June 30, 2019 Statement of Operations Cost of revenues $ 117,121 $ 251,121 $ 134,000 Net loss $ (194,123 ) $ (328,123 ) $ 134,000 Loss per share $ (0.01 ) $ (0.01 ) $ - Statement of Cash Flows Deferred revenues, net $ (249,246 ) $ (115,495 ) $ (134,000 )

Organization and Description _2

Organization and Description of Business (Details Narrative) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Restatements
Accumulated deficit	$ (14,822,302)	$ (11,630,660)
Working capital deficit	$ (1,686,400)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2020
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 ($)	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Additional deferred revenue	$ 60,194
Potentially dilutive shares outstanding	400,697,063	8,089,673
Revenues recognized	$ 204,300
Deferred revenue	261,447	$ 405,553
Allowance for doubtful accounts	$ 36,000	21,000
Product [Member]
Percentage of revenue	5.00%
Contract asset balance [Member]
Deferred revenue	$ 71,769	$ 143,088
Deferred revenues outstanding [Member]
Revenues recognized	$ 187,766

Convertible Debentures and No_2

Convertible Debentures and Notes Payable (Details Narrative) - USD ($)	May 04, 2020	Oct. 01, 2019	Jun. 19, 2020	Dec. 09, 2019	May 17, 2019	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Proceeds from notes payable									$ 129,199	$ 40,000
Debt discount						$ 58,623			58,623		$ 343,398
Interest expenses						191,712		$ 120,508	$ 197,443	120,508
Debt conversion, converted instrument, principal, accrued interest, and fees						$ 67,072
Exercise price						$ 0.000245			$ 0.000245
Changes in derivative liability						$ 1,048,462		(177,877)	$ 1,347,701	(177,877)
Loss on settlement of debt						$ (195,908)		0	(273,518)	0
Convertible Notes [Member]
Interest expenses									$ 110,064
Debt conversion, converted instrument, shares issued									620,057,793
Debt conversion, converted instrument, principal, accrued interest, and fees									$ 321,776
Changes in derivative liability									1,138,404
Loss on settlement of debt									199,710
Promissory Note [Member]
Proceeds from notes payable			$ 19,250				$ 213,250	40,000
Debt discount			25,000				255,000	60,000		60,000
Payment of funding cost							6,750	1,500
First tranche, principal amount			25,000					50,000		50,000
Notes payable							255,000
Derivative liability, embedded conversion feature			142,000				354,000	100,000		$ 100,000
Interest expenses			$ 122,000				106,000	$ 50,000
Debt conversion, converted instrument, shares issued				300,000
Debt conversion, converted instrument, principal, accrued interest, and fees				$ 7,165			10,000
Additional to principal balance of note							0
Promissory Note One [Member]
Proceeds from notes payable		$ 37,500
Debt discount							41,000
Notes payable							44,000
Derivative liability, embedded conversion feature							$ 29,000
Debt conversion, converted instrument, shares issued		100,000
Conversion price							$ 0.05
Shareholder [Member]
Proceeds from notes payable									$ 50,000
Interest rate						8.00%			8.00%
Repayment of notes payable									$ 922
Crown Bridge Partners, LLC [Member] | Convertible Promissory Note [Member]
Proceeds from notes payable					$ 124,500
Interest rate					7.00%
Debt maturity					The maturity date is 18 months from the effective date of each payment.
Line of credit, maximum borrowing capacity					$ 150,000
Debt discount					$ 25,500
Additional proceeding, description					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 quarter ended June 30, 2019, $10,000 was added to the principal balance for the first tranche.
PPP Loan [Member]
Proceeds from notes payable	$ 59,949
Interest rate	1.00%
Debt maturity	Matures on May 4, 2022
Adjustment [Member]
Exercise price							$ 0.10
Issuance of warrants to purchase common stock						250,000	525,000		250,000
Common Stock Purchase Warrant Agreement [Member]
Exercise price					$ 0.10
Issuance of warrants to purchase common stock					250,000

Derivative Liabilities (Details

Derivative Liabilities (Details) - Warrant [Member]	6 Months Ended
	Jun. 30, 2020
Minmum [Member]
Expected volatility	271.00%
Risk free interest rate	0.30%
Expected life (in years)	6 months
Maximum [Member]
Expected volatility	322.00%
Risk free interest rate	1.41%
Expected life (in years)	1 year 6 months

Derivative Liabilities (Detai_2

Derivative Liabilities (Details 1) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Derivative liabilities
Embedded conversion feature - convertible debt	$ 425,352
Embedded conversion feature - preferred stock	114,341
Derivative liabilities	$ 539,693	$ 92,322

Derivative Liabilities (Detai_3

Derivative Liabilities (Details 2)	6 Months Ended
	Jun. 30, 2020USD ($)
Embedded Conversion Features - Convertible Debt
Balances, as of the beginning of the year	$ 87,571
Derivative liabilities recorded upon issuance of convertible debt	141,667
Derivative liabilities derecognized upon debt conversion	(1,138,404)
Net changes in fair value included in net loss	1,334,518
Ending balance	425,352
Embedded Conversion Features - Preferred Stock
Balances, as of the beginning of the year	4,751
Derivative liabilities removed upon preferred stock conversion	(191,927)
Derivative liabilities recorded upon issuance preferred stock	288,435
Net changes in fair value included in net loss	13,082
Ending balance	114,341
Total ending balance	$ 539,693

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Director [Member]
Due to Related Parties	$ 103,000		$ 190,000
Officer [Member]
Management and consulting fees	73,000	$ 59,000
Vendor [Member]
Due to Related Parties	25,000		$ 45,000
Purchase of hardware	$ 11,000	$ 53,000
CEO and VP [Member]
Debt conversion, converted instrument, shares issued	26,828,800
Debt conversion, converted instrument, accrued interest	$ 67,072

Redeemable Preferred Stock andS

Redeemable Preferred Stock andStockholders Deficit (Details Narrative) - USD ($)	Jun. 11, 2019	Apr. 09, 2019	Feb. 25, 2020	Sep. 17, 2019	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2020	Feb. 10, 2020
Preferred stock shares authorized					10,000,000				10,000,000
Deemed distribution									$ 55,000
Common Stock issued upon exercise of warrants									62,579,483
Preferred stock, par value					$ 0.001				$ 0.001
Total discount to series A preferred stock										$ 161,000
Combined estimated fair value conversion features										207,000
Changes in derivative liability					$ 1,048,462		$ (177,877)		$ 1,347,701	(177,877)
Common Stock, shares issued									819,264,782
Stock based compensation expense					0		$ 0		277,543	0
Deemed dividend									(314,437)	0
Common stock shares issued for cash, shares						$ 151,250		$ 60,000
Proceeds from issuance of stock									$ 151,250	60,000
Rights and Privileges of the Series A Preferred Stock [Member]
Voting right									Stock holders have no voting rights
Dividend, percentage									8.00%
Stock conversion, description									At any time after 6 months following the Issuance Date
Series B Super Voting Preferred Stock [Member]
Preferred stock shares authorized												1,000,000
Voting right									Stock has voting rights equal to 500 shares of common stock
Stock based compensation expense						$ 277,543
Repurchase share price												$ 0.001
Common Stock Shares [Member]
Common stock shares issued for cash, shares									$ 26,750,000	1,500,000
Proceeds from issuance of stock									$ 151,250	$ 60,000
Series A Preferred Stock [Member]
Debt conversion, converted instrument, shares issued									9,000,000
CEO and VP [Member]
Common Stock, shares issued									26,828,800
Debt conversion, converted instrument, shares issued									26,828,800
Holder [Member] | Series A Convertible Preferred Stock [Member]
Changes in derivative liability									$ 191,927
Preferred stock shares converted									148,200	42,000
Common stock shares issued upon conversion of preferred stock and accrued dividend									199,206,989	2,977,226
Deemed dividend									$ 116,672
Reduction of debt discount									$ 177,313
Investor [Member] | Series A Preferred Stock Purchase Agreements [Member]
Common stock shares issued for cash, shares	$ 58,300	$ 86,000	$ 47,300	$ 58,300	100,100						$ 47,300
Proceeds from issuance of stock	50,000	75,000	$ 43,000	50,000	$ 91,000						40,000
Legal cost	$ 3,000	$ 3,000		$ 3,000							$ 3,000

Share Purchase Warrants (Detail

Share Purchase Warrants (Details) - Warrants [Member]	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Number of warrants, beginning balance | shares	4,527,614
Number of warrants, issued | shares
Number of warrants, Adjusted for triggered down-round provisions | shares	315,521,528
Number of warrants, exercised | shares	(63,623,768)
Number of warrants, expired | shares	(500,000)
Number of warrants, ending balance | shares	255,925,374
Weighted average exercise price, beginning balance | $ / shares	$ 0.18
Weighted average exercise price, issued | $ / shares	0
Weighted average exercise price, adjusted for triggered down-round provisions | $ / shares	0
Weighted average exercise price, exercised | $ / shares	0
Weighted average exercise price, expired | $ / shares	0.12
Weighted average exercise price, ending balance | $ / shares	$ 0

Share Purchase Warrants (Deta_2

Share Purchase Warrants (Details 1)	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Number of warrants outstanding | shares	255,925,374
Exercise price (in Dollars per share) | $ / shares	$ 0.000245
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 0.00 [Member]
Number of warrants outstanding | shares	252,672,760
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

Share Purchase Warrants (Deta_3

Share Purchase Warrants (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share Purchase Warrants
Warrants exercise price	$ 0.000245		$ 0.000245
Increase in value of warrants	$ (370,726)	$ 0	$ (370,726)	$ 0

Stock Options (Details)

Stock Options (Details)	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Weighted Average Exercise Price [Member]
Beginning balance, exercise price | $ / shares	$ 0.13
Ending balance, exercise price | $ / shares	$ 0.13
Stock Options [Member]
Beginning balance, shares | shares	5,690,000
Ending balance, shares | shares	5,690,000

Stock Options (Details 1)

Stock Options (Details 1)	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Stock Options [Member]
Options Exercisable, Number of shares (in Shares) | shares	5,315,000
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	$ 0.13
Options Exercisable, Weighted average exercise price	0.14
Options 001 [Member]
Range of exercise prices	$ 0.04
Options Exercisable, Number of shares (in Shares) | shares	1,125,000
Options Outstanding, Number of shares (in Shares) | shares	1,500,000
Options Outstanding, Weighted average remaining contractual life	4 years 1 month 6 days
Options Outstanding, Weighted average exercise price	$ 0.04
Options Exercisable, Weighted average exercise price	0.04
Options 002 [Member]
Range of exercise prices	$ 0.08
Options Exercisable, Number of shares (in Shares) | shares	250,000
Options Outstanding, Number of shares (in Shares) | shares	250,000
Options Outstanding, Weighted average remaining contractual life	2 years 5 months 30 days
Options Outstanding, Weighted average exercise price	$ 0.08
Options Exercisable, Weighted average exercise price	0.08
Options 03 [Member]
Range of exercise prices	$ 0.13
Options Exercisable, Number of shares (in Shares) | shares	1,425,000
Options Outstanding, Number of shares (in Shares) | shares	1,425,000
Options Outstanding, Weighted average remaining contractual life	2 years 1 month 6 days
Options Outstanding, Weighted average exercise price	$ 0.13
Options Exercisable, Weighted average exercise price	0.13
Options 04 [Member]
Range of exercise prices	$ 0.16
Options Exercisable, Number of shares (in Shares) | shares	225,000
Options Outstanding, Number of shares (in Shares) | shares	225,000
Options Outstanding, Weighted average remaining contractual life	10 months 24 days
Options Outstanding, Weighted average exercise price	$ 0.16
Options Exercisable, Weighted average exercise price	0.16
Options 05 [Member]
Range of exercise prices	$ 0.19
Options Exercisable, Number of shares (in Shares) | shares	2,270,000
Options Outstanding, Number of shares (in Shares) | shares	2,270,000
Options Outstanding, Weighted average remaining contractual life	5 months 30 days
Options Outstanding, Weighted average exercise price	$ 0.19
Options Exercisable, Weighted average exercise price	0.19
Options 06 [Member]
Range of exercise prices	$ 0.25
Options Exercisable, Number of shares (in Shares) | shares	20,000
Options Outstanding, Number of shares (in Shares) | shares	20,000
Options Outstanding, Weighted average remaining contractual life	5 months 30 days
Options Outstanding, Weighted average exercise price	$ 0.25
Options Exercisable, Weighted average exercise price	$ 0.25

Stock Options (Details Narrativ

Stock Options (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Restatements
Stock-based compensation	$ 15,000	$ 15,000

Risks Uncertainties (Details Na

Risks Uncertainties (Details Narrative) - Customer Concentration Risk	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Sales Revenue, Net [Member]
Concentration Risk, Percentage	82.00%	67.00%
Accounts Receivable [Member]
Concentration Risk, Percentage	94.00%	99.00%

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	6 Months Ended
	Jun. 30, 2020USD ($)
Commitments and Contingencies
Loss on breach of contract	$ 1,000,000

Restatements (Details)

Restatements (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of Operations
Cost of revenues	$ 24,595		$ 114,098		$ 92,544	$ 251,121
Net loss	$ (1,623,296)	$ (859,173)	$ (131,616)	$ (196,507)	$ (2,482,469)	$ (328,123)
Loss per share	$ 0		$ 0		$ (0.01)	$ (0.01)
Previously Recorded Balance [Member]
Statement of Operations
Cost of revenues					$ 117,121	$ 85,098
Net loss					$ (194,123)	$ (102,616)
Loss per share					$ 0.001	$ 0
Deferred revenues, net					$ (249,246)
Corrected Balance [Member]
Statement of Operations
Cost of revenues					251,121	$ 114,098
Net loss					$ (328,123)	$ (131,616)
Loss per share					$ 0.001	$ 0
Deferred revenues, net					$ (115,495)	$ (34,495)
Correction Made [Member]
Statement of Operations
Cost of revenues					134,000	29,000
Net loss					134,000	$ 29,000
Deferred revenues, net					$ (134,000)

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member]	6 Months Ended
	Jun. 30, 2020USD ($)shares
Debt conversion, converted instrument, shares issued	38,964,105
Debt Conversion, converted instrument, debt, accrued interest and fees | $	$ 51,178
Stock issued upon exercise of warrants, shares	32,459,207
Equity Purchase Agreement [Member] | Investor [Member]
Common stock shares issued for commitment fees, shares	8,000,000
Common stock shares issued for commitment fees, amount | $	$ 56,000