IGEN Networks (IGEN) 10-Q 2 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Oct. 27, 2022
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	Sep. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		1,712,178,280
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-141875
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	20-5879021
Entity Interactive Data Current	Yes
Entity Address Address Line 1	31722 Casino Drive
Entity Address Address Line 2	Suite C
Entity Address City Or Town	Lake Elsinore
Entity Address State Or Province	CA
Entity Address Postal Zip Code	92530
City Area Code	1
Local Phone Number	855-912-5378

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets
Cash	$ 83,569	$ 64,429
Accounts and other receivables, net	10,483	38,754
Inventory	48,147	71,183
Total Current Assets	142,199	174,366
Operating lease asset, net	59,068	76,230
Security deposits	5,722	5,722
Goodwill	505,508	505,508
Total Assets	712,497	761,826
Current Liabilities
Accounts payable and accrued liabilities	378,300	678,347
Current portion of deferred revenue, net of contract assets	81,380	65,715
Notes payable, current portion	423,297	114,338
Convertible debentures, current portion, net of discount of $0 and $30,586, respectively	37,000	89,064
Derivative liabilities	103,290	136,902
Total Current Liabilities	1,023,267	1,084,366
Notes payable, net of current portion	265,502	152,147
Operating lease liability, net of current portion	34,716	55,211
Deferred revenue, net of current portion and contract assets	86,061	79,770
Total Liabilities	1,409,546	1,371,494
Redeemable convertible preferred stock - Series A:
Authorized - 1,250,000 shares with $0.001 par value, 267,125 shares and 199,375 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively, net of discount of $73,053 and $101,317, respectively, aggregate liquidation preference of $194,782 and $203,463 as of September 30, 2022 and December 31, 2021, respectively	160,063	84,022
Stockholders' Deficit
Common stock: Authorized - 1,890,000,000 shares with $0.001 par value issued and outstanding - 1,570,693,032 and 1,476,869,532 shares, as of September 30, 2022 and December 31, 2021, respectively	1,687,287	1,476,870
Additional paid-in capital	17,193,648	16,900,962
Accumulated Deficit	(19,741,797)	(19,076,522)
Total Stockholders' Deficit	(857,112)	(693,690)
Total Liabilities and Stockholders' Deficit	712,497	761,826
Series B Preferred Stock [Member]
Stockholders' Deficit
Series B preferred stock: Authorized - 5,000,000 shares with $0.001 par value issued and outstanding - 3,750,000 and 5,000,000, as of September 30, 2022 and December 31, 2021, respectively	$ 3,750	$ 5,000

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Convertible debentures, current portion, discount	$ 0	$ 30,586
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,890,000,000	1,890,000,000
Common stock, shares issued	1,570,693,032	1,476,869,532
Common stock, shares outstanding	1,570,693,032	1,476,869,532
Preferred stock, shares par value	$ 0.001
Preferred stock, shares authorized	10,000,000
Series B Preferred Stock [Member]
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	3,750,000	5,000,000
Preferred stock, shares outstanding	3,750,000	5,000,000
Redeemable Convertible Preferred Stock [Member]
Series A Preferred stock, shares par value	$ 0.001	$ 0.001
Series A Preferred stock, shares authorized	1,250,000	1,250,000
Series A Preferred stock, shares issued	267,125	199,375
Series A Preferred stock, shares outstanding	267,125	199,375
Series A Preferred stock, discount	$ 73,053	$ 101,317
Series A Preferred stock, Aggregate liquidation preference	$ 194,782	$ 203,463

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues:
Sales, services	$ 131,575	$ 58,539	$ 269,811	$ 220,968
Sales, other	0	0	0	0
Total Revenues	131,575	58,539	268,811	220,968
Cost of goods sold	161,249	49,556	267,844	164,270
Gross Profit (Loss)	(29,674)	8,983	1,967	56,698
Expenses:
Selling, general and administrative	135,538	153,155	322,585	384,144
Management and consulting fees	69,094	43,322	156,558	137,478
Payroll and related	120,528	71,523	289,692	217,825
Stock-based compensation expense	0	0	0	291,374
Total Expenses	325,160	268,000	768,835	1,030,821
Loss Before Other Income (Expense)	(354,834)	(259,017)	(766,868)	(974,123)
Other Income (Expense):
Accretion of discounts on convertible debentures	0	(31,106)	(35,201)	(103,035)
Change in fair value of derivative liabilities	(47,427)	33,001	(8,558)	(156,503)
Gain (loss) on extinguishment of debt	70,588	0	(342,523)	0
Interest expense	(29,417)	(5,244)	(85,627)	(20,196)
Total Other Income (Expense), net	(6,256)	(3,349)	230,253	33,272
Net Income (Loss)	(361,090)	(262,366)	(536,615)	(940,851)
Accrued and deemed dividends on redeemable convertible preferred stock	126,098	169,740	128,660	371,926
Net loss attributable to common stockholders	$ (487,188)	$ (432,106)	$ (665,275)	$ (1,312,777)
Basic and Diluted Loss per Common Share	$ 0	$ 0	$ 0	$ 0
Weighted Average Number of Common Shares Outstanding	1,628,362,535	1,329,721,262	1,559,578,608	1,263,939,724

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	Retained Earnings (Accumulated Deficit)	Subscription Receivable
Balance, shares at Dec. 31, 2020		186,450	1,000,000	1,192,192,158
Balance, amount at Dec. 31, 2020	$ (923,017)	$ 51,907	$ 1,000	$ 1,192,192	$ 13,068,978	$ (15,185,187)	$ 0
Shares of Series A preferred stock for cash, net of costs and discounts, shares		139,700
Shares of Series A preferred stock for cash, net of costs and discounts, amount	(63,451)	$ 10,723	$ 0	0	0	(63,451)	0
Issuance of Series B preferred stock, shares			500,000
Issuance of Series B preferred stock, amount	278,447	$ 0	$ 500	$ 0	277,947	0	0
Conversion of Series A preferred shares to common stock, shares		(105,600)		14,181,071
Conversion of Series A preferred shares to common stock, amount	131,538	$ (49,323)	0	$ 14,181	173,634	(56,277)	0
Accrued dividends on Series A preferred stock	(21,733)	21,733	0	$ 0	0	(21,733)	0
Shares of common stock issued for cash, shares				21,776,961
Shares of common stock issued for cash, amount	56,555	0	0	$ 21,777	86,600	0	(51,822)
Shares of common stock issued for accrued expenses, shares				3,243,875
Shares of common stock issued for accrued expenses, amount	16,543	0	0	$ 3,244	13,299	0	0
Net loss	(352,548)	$ 0	$ 0	$ 0	0	(352,548)	0
Balance, shares at Mar. 31, 2021		220,550	1,500,000	1,231,394,065
Balance, amount at Mar. 31, 2021	(877,666)	$ 35,040	$ 1,500	$ 1,231,394	13,620,458	(15,679,196)	(51,822)
Balance, shares at Dec. 31, 2020		186,450	1,000,000	1,192,192,158
Balance, amount at Dec. 31, 2020	$ (923,017)	$ 51,907	$ 1,000	$ 1,192,192	13,068,978	(15,185,187)	0
Shares of Series A preferred stock for cash, net of costs and discounts, shares	5,479
Net loss	$ (940,851)
Balance, shares at Sep. 30, 2021		296,725	1,500,000	1,393,091,199
Balance, amount at Sep. 30, 2021	(798,066)	$ 127,381	$ 1,500	$ 1,393,091	14,305,307	(16,497,964)	0
Balance, shares at Mar. 31, 2021		220,550	1,500,000	1,231,394,065
Balance, amount at Mar. 31, 2021	(877,666)	$ 35,040	$ 1,500	$ 1,231,394	13,620,458	(15,679,196)	(51,822)
Shares of Series A preferred stock for cash, net of costs and discounts, shares		178,475
Shares of Series A preferred stock for cash, net of costs and discounts, amount		$ 87,342	0	$ 0	0	0	0
Conversion of Series A preferred shares to common stock, shares		(80,850)		13,561,935
Conversion of Series A preferred shares to common stock, amount	91,761	$ (57,812)	0	$ 13,562	101,238	(23,039)	0
Accrued dividends on Series A preferred stock	(37,686)	37,686	0	$ 0	0	(37,686)	0
Shares of common stock issued for cash, shares				31,991,422
Shares of common stock issued for cash, amount	166,079	0	0	$ 31,991	134,088	0	0
Net loss	(325,937)	0	0	0	0	(325,937)	0
Collection of subscription receivable	51,822	0	0	$ 0	0	0	51,822
Conversion of debt to shares of common stock, shares				1,780,825
Conversion of debt to shares of common stock, amount	18,610	0	0	$ 1,781	16,829	0	0
Shares of common stock issued for compensation, shares				1,790,271
Shares of common stock issued for compensation, amount	12,928	$ 0	$ 0	$ 1,790	11,138	0	0
Balance, shares at Jun. 30, 2021		318,175	1,500,000	1,280,518,518
Balance, amount at Jun. 30, 2021	(900,089)	$ 102,256	$ 1,500	$ 1,280,518	13,883,751	(16,065,858)	0
Shares of Series A preferred stock for cash, net of costs and discounts, shares		118,250
Shares of Series A preferred stock for cash, net of costs and discounts, amount	(9,103)	$ 4,186	0	$ 0	0	(9,103)	0
Conversion of Series A preferred shares to common stock, shares		(139,700)		34,253,488
Conversion of Series A preferred shares to common stock, amount	140,511	$ (22,228)	0	$ 34,253	223,729	(117,471)	0
Accrued dividends on Series A preferred stock	(43,166)	43,166	0	0	0	(43,166)	0
Net loss	(262,366)	0	0	$ 0	0	(262,366)	0
Shares of common stock issued for compensation, shares				1,241,481
Shares of common stock issued for compensation, amount	6,450	0	0	$ 1,241	5,209	0	0
Shares of common stock issued for equity line commitment fee, shares				5,479,452
Shares of common stock issued for equity line commitment fee, amount	0	0	0	$ 5,479	(5,479)	0	0
Cashless exercise of warrants, shares				498,260
Cashless exercise of warrants, amount	0	0	0	$ 498	(498)	0	0
Shares of common stock issued for cash, net of offering costs, shares				71,100,000
Shares of common stock issued for cash, net of offering costs, amount	269,697	$ 0	$ 0	$ 71,100	198,597	0	0
Balance, shares at Sep. 30, 2021		296,725	1,500,000	1,393,091,199
Balance, amount at Sep. 30, 2021	(798,066)	$ 127,381	$ 1,500	$ 1,393,091	14,305,307	(16,497,964)	$ 0
Balance, shares at Dec. 31, 2021		199,375	5,000,000	1,476,869,532
Balance, amount at Dec. 31, 2021	(693,690)	$ 84,022	$ 5,000	$ 1,476,870	16,900,962	(19,076,522)
Conversion of Series A preferred shares to common stock, shares		(118,250)		37,377,063
Accrued dividends on Series A preferred stock	(37,924)	$ 37,924	0	$ 0	0	(37,924)
Net loss	(186,107)	$ 0	0	$ 0	0	(186,107)
Cashless exercise of warrants, shares				19,560,705
Shares of Series A preferred stock issued for cash, net of costs and discounts, shares		118,250
Shares of Series A preferred stock issued for cash, net of costs and discounts, amount	0	$ 50,282	0	$ 0	0	0
Conversion of Series A preferred stock to common stock, amount	109,721	(59,844)	0	37,377	130,750	(58,406)
Shares of common stock for cashless exercise of warrants, amount	0	0	0	$ 19,561	(19,561)	0
Shares of common stock issued for services, shares				3,113,005
Shares of common stock issued for services, amount	13,613	$ 0	$ 0	$ 3,113	10,500	0
Balance, shares at Mar. 31, 2022		199,375	5,000,000	1,536,920,305
Balance, amount at Mar. 31, 2022	(794,387)	$ 112,384	$ 5,000	$ 1,536,921	17,022,651	(19,358,959)
Balance, shares at Dec. 31, 2021		199,375	5,000,000	1,476,869,532
Balance, amount at Dec. 31, 2021	$ (693,690)	$ 84,022	$ 5,000	$ 1,476,870	16,900,962	(19,076,522)
Shares of Series A preferred stock for cash, net of costs and discounts, shares	12,500
Conversion of Series A preferred shares to common stock, shares	132,285,266
Net loss	$ (536,615)
Balance, shares at Sep. 30, 2022		249,260	3,750,000	1,687,286,497
Balance, amount at Sep. 30, 2022	(857,112)	$ 160,063	$ 3,750	$ 1,687,287	17,193,648	(19,741,797)
Balance, shares at Mar. 31, 2022		199,375	5,000,000	1,536,920,305
Balance, amount at Mar. 31, 2022	(794,387)	$ 112,384	$ 5,000	$ 1,536,921	17,022,651	(19,358,959)
Conversion of Series A preferred shares to common stock, shares		(45,000)		21,272,727
Accrued dividends on Series A preferred stock	(26,800)	$ 26,800	0	$ 0	0	(26,800)
Net loss	10,582	$ 0	0	0	0	10,582
Shares of Series A preferred stock issued for cash, net of costs and discounts, shares		112,750
Shares of Series A preferred stock issued for cash, net of costs and discounts, amount	0	$ 56,065	0	0	0	0
Conversion of Series A preferred stock to common stock, amount	63,687	(38,204)	0	$ 21,273	45,382	(2,968)
Shares of common stock issued for equity line commitment, shares				12,500,000
Shares of common stock issued for equity line commitment, amount	0	$ 0	$ 0	$ 12,500	(12,500)	0
Balance, shares at Jun. 30, 2022		267,125	5,000,000	1,570,693,032
Balance, amount at Jun. 30, 2022	(746,918)	$ 157,045	$ 5,000	$ 1,570,694	17,055,533	(19,378,145)
Conversion of Series A preferred shares to common stock, shares		(136,115)		73,635,476
Accrued dividends on Series A preferred stock	(34,687)	$ 34,687	0	$ 0	0	(34,687)
Shares of common stock issued for cash, shares				42,957,989
Shares of common stock issued for cash, amount	89,240	0	0	$ 42,958	46,282	0
Net loss	(361,090)	$ 0	0	0	0	(361,090)
Shares of Series A preferred stock issued for cash, net of costs and discounts, shares		118,250
Shares of Series A preferred stock issued for cash, net of costs and discounts, amount	0	$ 71,000	0	0	0	0
Conversion of Series A preferred stock to common stock, amount	196,343	(102,669)	$ 0	73,635	156,155	(33,447)
Repurchase of Series B preferred stock, shares			(1,250,000)
Repurchase of Series B preferred stock, amount	0	$ 0	$ (1,250)	$ 0	(64,322)	65,572
Balance, shares at Sep. 30, 2022		249,260	3,750,000	1,687,286,497
Balance, amount at Sep. 30, 2022	$ (857,112)	$ 160,063	$ 3,750	$ 1,687,287	$ 17,193,648	$ (19,741,797)

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash Flows from Operating Activities
Net loss	$ (536,615)	$ (940,851)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discounts on convertible debentures	35,201	103,035
Change in fair value of derivative liabilities	(8,558)	(156,503)
(Gain) loss on extinguishment of debt	(342,523)	0
Amortization of right of use asset	17,162	0
Accrued interest for convertible debt	7,890	0
Stock-based compensation	13,613	297,824
Changes in operating assets and liabilities:
Accounts and other receivables	28,271	(22,825)
Inventory	23,036	(28,770)
Prepaid and other assets	0	(5,722)
Accounts payable and accrued liabilities	9,905	(44,585)
Deferred revenue	21,956	11,835
Net Cash Used in Operating Activities	(730,662)	(786,562)
Cash Flows from Financing Activities
Repayment of notes payable and convertible debentures	(112,693)	(123,556)
Repayment of lease liability - operating lease	(20,495)
Repurchase of Series B preferred stock	(1,250)
Proceeds from issuance of common stock	89,240	544,154
Proceeds from notes payable and convertible debentures, net	485,000	0
Proceeds from issuance of preferred stock, net	310,000	396,749
Net Cash Provided by Financing Activities	749,802	817,347
Change in Cash	19,140	30,785
Cash, Beginning of Period	64,429	26,731
Cash, End of Period	83,569	57,516
Conversion of notes payable and accrued interest:
Fair value of common shares issued	0	18,610
Derecognition of notes payable and accrued interest	0	(9,616)
Derecognition of unamortized discount	0	0
Derecognition of derivative liabilities	0	(8,994)
Conversion of preferred stock
Fair value of common shares issued1	464,572	560,597
Derecognition of preferred stock	(300,889)	(293,057)
Derecognition of derivative liabilities1	(165,206)	(234,443)
Deemed dividend	(97,773)	(196,787)
Discount related to issuance of preferred stock	140,152	294,499
Deemed dividends on preferred stock (excluding conversions)	$ (96,459)	$ (89,144)
Issuance of conversion shares for commitment fee on equity line	12,500	5,479

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2022
Organization and Description of Business
1. 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 management and protection of commercial and consumer vehicle assets along with driving behavior and profile of these assets. The software services are delivered from AWS Cloud infrastructure over wireless networks and accessed from mobile or desktop devices. The software services are marketed to automotive dealers, financial institutions, governments, and direct-to-consumer markets through the Company’s 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 $881,068 and an accumulated deficit of $19,741,797 as of September 30, 2022, 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	9 Months Ended
	Sep. 30, 2022
Summary of Significant Accounting Policies
2. 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, 2021, 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, 2021. 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 nine month periods ended September 30, 2022 are not necessarily indicative of the results to be expected for the entire fiscal year ending December 31, 2022, 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 September 30, 2022 and December 31, 2021, the allowance for doubtful accounts was approximately $21,000 and $11,000, 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 September 30, 2022 and December 31, 2021. 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 September 30, 2022 and December 31, 2021, 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 substantially all our revenues from the sale of products and services combined into one performance obligation. Product revenue includes the shipment of product according to the agreement with our customers. Service revenue include vehicle tracking services and customer support (technical support), installations and consulting. A contract usually includes 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. 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 when cash payments are received from customers in advance of the Company’s performance. Contract assets represent the costs of (1) commission costs, (2) installation costs, and (3) the underlying hardware to enable the Company to perform on its contract with customers and are amortized using the same method and term as deferred revenues. As of September 30, 2022 and December 31, 2021, deferred revenues, net of contract assets totaled $167,441 and $145,485, respectively, and contract assets totaled $141,597 and $71,441, respectively. Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion. During the nine months ended September 30, 2022, the Company recorded additions to deferred revenues of $203,520 and recognized total revenues of $158,017 through the amortization of deferred revenues. During the nine months ended September 30, 2022, the Company recognized revenues of $89,603 related to deferred revenues outstanding as of December 31, 2021 as the services were performed. Financing Costs and Debt Discount Financing costs and debt discounts are recorded as reductions to the carrying value of notes payable and convertible debentures. 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 September 30, 2022 and 2021, the Company has 287,853,408 and 259,115,326 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	9 Months Ended
	Sep. 30, 2022
Convertible Debentures and Notes Payable
3. 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. 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 is being amortized to interest expense over the term of the note using the effective interest method. As of September 30, 2022, the principal and interested owed under this note totaled $12,000. On July 10, 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 $61,000 and recorded a related derivative liability for that amount and a charge to interest expense of approximately $42,000. 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 is being amortized to interest expense over the term of the note using the effective interest method. As of September 30, 2022, the principal and interested owed under this note totaled $25,000. On May 4, 2020, the Company entered into a Paycheck Protection Program (“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 U.S. Small Business Administration (“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 proceeds. 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. On July 7, 2020, the Company entered into a secured disaster loan with the SBA with a principal amount of $150,000. The SBA loan bears interest at 3.75% per annum and matures in July 2050. The Company is required to make monthly principal and interest payments of $731 beginning in July 2021. On November 2, 2020, the Company received $146,500 in net cash proceeds from a note holder under an Inventory Financing Promissory Note. The related principal amount due for the convertible debt instrument was $168,000. The note bears interest at 12% per annum and matures on May 2, 2022. Principal and accrued interest are convertible into common stock at a variable conversion price, which is 80% of the average two lowest traded prices for common stock during a 10-day trading period prior to conversion. Using the Binomial Lattice Model, the Company computed the estimated fair value of the embedded conversion feature to be approximately $99,000 and recorded a related derivative liability for that amount. The Company also issued 2,000,000 shares of common stock to the note holder as additional compensation. The value of the shares was $14,800. Related to the derivative liability, the shares issued, the bonus interest, and the direct financing costs, the Company recorded a debt discount totaling approximately $135,000 for the note, which is being amortized to interest expense over the term of the note using the effective interest method. During the nine months ended September 30, 2022, the Company received forgiveness of the note totaling $45,148 and paid down the remaining balance and accrued interest. As of September 30, 2022, the balance on the note is $0. On December 13, 2021, the Company received $50,000 in net cash proceeds from a note holder under a short-term bridge note. During the nine months ended September 30, 2022, the Company borrowed an additional $85,000 under the note. The Company is required to repay the note and all accrued interest through the maturity date. The note matures on February 13, 2023. As of September 30, 2022, the balance on the note, including accrued interest was $61,355. During the nine months ended September 30, 2022, the Company entered into four separate notes with an investor, for total principal of $400,000. The notes mature through March 1, 2023 and bear interest between 6% and 12% per annum. As of September 30, 2022, the principal and accrued interest owed on these notes total $401,833. As of September 30, 2022 long-term debt matures as follows Year Ending Notes Payable Convertible Notes Total 2022 (months remaining) $ 423,297 $ 37,000 $ 460,296 2023 111,058 - 111,058 2024 3,454 - 3,454 2025 3,586 - 3,586 2026 3,718 - 3,718 Thereafter 143,686 - 143,686 $ 688,799 $ 37,000 $ 725,799

Derivative Liabilities

Derivative Liabilities	9 Months Ended
	Sep. 30, 2022
Derivative Liabilities
4. Derivative Liabilities	4. Derivative Liabilities During the nine months ended September 30, 2022 and during the year ended December 31, 2021, the Company had outstanding convertible debentures with variable exercise prices based on market rates (see Note 3). During the nine months ended September 30, 2022 and during year ended December 31, 2021, 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 nine months ended September 30, 2022, assuming no expected dividends: September 30, 2022 Expected volatility 135 - 275 % Risk free interest rate 0.05 – 0.15 % Expected life (in years) 0 - 1.50 The following table presents the Company’s embedded conversion features of its convertible debt and preferred stock measured at fair value on a recurring basis as of September 30, 2022. Level 3 Carrying Value as of September 30, 2022 Derivative liabilities: Embedded conversion feature - convertible debt $ - Embedded conversion feature - preferred stock 103,290 $ 103,290 The following table provides a reconciliation of the beginning and ending balances for the Company’s derivative liabilities measured at fair value using Level 3 inputs: For The Nine Months Ended September 30, 2022 Embedded Conversion Features - Convertible Debt Balances, as of the beginning of the year $ 51,131 Derivative liabilities recorded upon issuance of convertible debt - Derivative liabilities derecognized upon debt conversion - Net changes in fair value included in net loss (51,131 ) Ending balance $ - Embedded Conversion Features - Preferred Stock Balances, as of the beginning of the year $ 85,771 Derivative liabilities recorded upon issuance of preferred stock 140,153 Derivative liabilities derecognized upon preferred stock conversion (165,206 ) Net changes in fair value included in net loss (8,559 ) Ending balance $ 103,290 Total ending balance $ 103,290

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transactions
5. Related Party Transactions	5. Related Party Transactions (a) During the nine months ended September 30, 2022 and 2021, the Company incurred approximately $113,000 and $110,000, respectively, in management and consulting fees with an officer and an entity controlled by him. As of September 30, 2022 and December 31, 2021, the Company owed approximately $5,000 and $9,000, 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 nine months ended September 30, 2022 and 2021, the Company incurred approximately $0 and $9,000, respectively, in purchases of hardware from a vendor controlled by a director of the Company. As of September 30, 2022 and December 31, 2021, the amounts owed to this related-party vendor were approximately $0 and $14,000, respectively. (c) During the nine months ended September 30, 2022 and 2021, the Company recorded approximately $0 and $10,000, respectively, to the COO for rent and other office expenses. As of September 30, 2022 and December 31, 2021, the amounts owed to the COO were $0.

Redeemable Preferred Stock and

Redeemable Preferred Stock and Stockholders Deficit	9 Months Ended
	Sep. 30, 2022
Redeemable Preferred Stock and Stockholders Deficit
6. 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 1,250,000 of these shares as Series A Convertible Preferred Stock and 5,000,000 of these shares as Series B Super Voting Preferred Stock. On February 2, 2022, the Company entered into a Series A Preferred Stock Purchase Agreement with an investor. The Company issued 59,125 shares for proceeds of $53,500. On March 24, 2022, the Company entered into a Series A Preferred Stock Purchase Agreements with an investor. The Company issued 59,125 shares for proceeds of $53,500. On April 26, 2022, the Company entered into a Series A Preferred Stock Purchase Agreement with an investor. The Company issued 59,125 shares for proceeds of $53,500. On May 20, 2022, the Company entered into a Series A Preferred Stock Purchase Agreements with an investor. The Company issued 53,625 shares for proceeds of $48,750. On August 23, 2022, the Company entered into a Series A Preferred Stock Purchase Agreement with an investor. The Company issued 59,125 shares for proceeds of $53,500. On September 26, 2022, the Company entered into a Series A Preferred Stock Purchase Agreement with an investor. The Company issued 59,125 shares for proceeds of $53,500. 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 the nine months ended September 30, 2022, the Company issued 349,250 shares of series A preferred stock for proceeds of $317,500. Related to these issuances, the Company recorded derivative liabilities of $140,153 and discounts to the preferred stock of $140,153, which is being amortized to deemed dividends over the redemption period. During the nine months ended September 30, 2022, the holder of the series A preferred stock converted 299,365 shares of series A preferred stock and accrued dividends into 132,285,266 shares of common stock. Related to these conversions during the nine months ended September 30, 2022, the Company recorded a reduction of the associated derivative liability for the conversion features of $165,206 and a reduction of the preferred stock discount of $100,623 and $97,773 of deemed dividend. Rights and Privileges of the Series B Preferred Stock In February 2021, the Company issued 500,000 shares of its 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 nine months ended September 30, 2021 was $278,447 and was recorded to stock-based compensation expense in the accompanying condensed consolidated statements of operations. During the nine months ended September 30, 2022, the Company repurchased 1,250,000 shares of its Series B Super Voting Preferred Stock, valued at $65,572, for $1,250 cash, per the terms of the Series B shareholder agreement. Common Stock 2022 During the nine months ended September 30, 2022, the Company issued 3,113,005 shares of common stock for services provided by a vendor. During the nine months ended September 30, 2022, the Company issued 19,560,705 shares of common stock for the exercise of a warrant on a cashless basis. During the nine months ended September 30, 2022, the Company issued 132,285,266 shares of common stock for the conversion of Series A preferred stock and accrued dividends. During the nine months ended September 30, 2022, the Company issued 12,500,000 shares of common stock as a commitment fee for a new equity line of credit. During the nine months ended September 30, 2022, the Company issued 42,957,989 shares of common stock for cash proceeds of $89,240. 2021 During the nine months ended September 30, 2021, the Company sold a total of 124,868,383 shares of common stock for proceeds of $544,154. During the nine months ended September 30, 2021, the Company issued a total of 6,275,537 shares of common stock for the conversion of $60,920 of accrued expenses owed to the VP and General Manager and another employee. During the nine months ended September 30, 2021, the Company issued 61,996,494 shares of common stock for the conversion of Series A preferred stock and accrued dividends. During the nine months ended September 30, 2021, the Company issued 1,780,825 shares of common stock for the conversion of debt and accrued interest. During the nine months ended September 30, 2021, the Company issued a total of 5,977,712 shares of common stock for the cashless exercise of a warrant and a commitment fee.

Share Purchase Warrants

Share Purchase Warrants	9 Months Ended
	Sep. 30, 2022
Share Purchase Warrants
7. 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, 2021 165,537,526 - Issued - - Adjusted for triggered down-round provisions - - Exercised (20,408,163 ) - Expired (50,000 ) 0.20 Balance, September 30, 2022 145,079,363 $ - As of September 30, 2022, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise price Expiration date 2,222,222 $ 0.03 December 2, 2024 142,857,141 $ 0.00 September 23, 2024 145,079,363

Stock Options

Stock Options	9 Months Ended
	Sep. 30, 2022
Stock Options
8. 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, 2021 3,175,000 $ 0.09 Granted - - Exercised - - Cancelled / forfeited (1,425,000 ) 0.13 Balance, September 30, 2022 1,750,000 $ 0.05 $ - 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 1.4 0.04 1,500,000 0.04 $ 0.08 250,000 0.0 0.08 250,000 0.08 1,750,000 1.4 $ 0.05 1,750,000 $ 0.05 During the nine months ended September 30, 2022, the Company did not issue any options to employees. During the nine months ended September 30, 2022 and 2021, the Company recorded $0 of stock-based compensation expense related to stock option grants. As of September 30, 2022, the Company had no unrecognized compensation expense.

Segments

Segments	9 Months Ended
	Sep. 30, 2022
Segments
9. Segments	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.

Risk and Uncertainities

Risk and Uncertainities	9 Months Ended
	Sep. 30, 2022
Risk and Uncertainities
10. Risk and Uncertainities	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 nine months ended September 30, 2022 and 2021, the Company had four and two customers which accounted for 80% and 67%, respectively, of total invoiced amounts, which are recorded as deferred revenues and amortized over the related service period to revenues. As of September 30, 2022 and December 31, 2021, the Company had two and three customers, respectively, which accounted for 99% and 99%, respectively, of the net accounts receivable balance.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies
11. 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.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events
12. Subsequent Events	12. 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.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
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, 2021, 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, 2021. 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 nine month periods ended September 30, 2022 are not necessarily indicative of the results to be expected for the entire fiscal year ending December 31, 2022, 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 September 30, 2022 and December 31, 2021, the allowance for doubtful accounts was approximately $21,000 and $11,000, 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 September 30, 2022 and December 31, 2021.
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 September 30, 2022 and December 31, 2021, 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 substantially all our revenues from the sale of products and services combined into one performance obligation. Product revenue includes the shipment of product according to the agreement with our customers. Service revenue include vehicle tracking services and customer support (technical support), installations and consulting. A contract usually includes 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. 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 when cash payments are received from customers in advance of the Company’s performance. Contract assets represent the costs of (1) commission costs, (2) installation costs, and (3) the underlying hardware to enable the Company to perform on its contract with customers and are amortized using the same method and term as deferred revenues. As of September 30, 2022 and December 31, 2021, deferred revenues, net of contract assets totaled $167,441 and $145,485, respectively, and contract assets totaled $141,597 and $71,441, respectively. Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion. During the nine months ended September 30, 2022, the Company recorded additions to deferred revenues of $203,520 and recognized total revenues of $158,017 through the amortization of deferred revenues. During the nine months ended September 30, 2022, the Company recognized revenues of $89,603 related to deferred revenues outstanding as of December 31, 2021 as the services were performed.
Financing Costs and Debt Discount	Financing costs and debt discounts are recorded as reductions to the carrying value of notes payable and convertible debentures. 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 September 30, 2022 and 2021, the Company has 287,853,408 and 259,115,326 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)	9 Months Ended
	Sep. 30, 2022
Summary of Significant Accounting Policies
Summary of Property, Plant and Equipment	Computer equipment 3 years straight-line Office equipment 5 years straight-line Software 3 years straight-line

Convertible Debentures and No_2

Convertible Debentures and Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2022
Convertible Debentures and Notes Payable
Schedule of Maturities of Long-term Debt	Year Ending Notes Payable Convertible Notes Total 2022 (months remaining) $ 423,297 $ 37,000 $ 460,296 2023 111,058 - 111,058 2024 3,454 - 3,454 2025 3,586 - 3,586 2026 3,718 - 3,718 Thereafter 143,686 - 143,686 $ 688,799 $ 37,000 $ 725,799

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	9 Months Ended
	Sep. 30, 2022
Derivative Liabilities (Tables)
Schedule of Assumptions Used to Value Conversion Features Outstanding	September 30, 2022 Expected volatility 135 - 275 % Risk free interest rate 0.05 – 0.15 % Expected life (in years) 0 - 1.50
Summary of Fair Value of Derivative Liabilities on Recurring Basis	Level 3 Carrying Value as of September 30, 2022 Derivative liabilities: Embedded conversion feature - convertible debt $ - Embedded conversion feature - preferred stock 103,290 $ 103,290
Schedule of Derivative Liabilities Measured at Fair Value	For The Nine Months Ended September 30, 2022 Embedded Conversion Features - Convertible Debt Balances, as of the beginning of the year $ 51,131 Derivative liabilities recorded upon issuance of convertible debt - Derivative liabilities derecognized upon debt conversion - Net changes in fair value included in net loss (51,131 ) Ending balance $ - Embedded Conversion Features - Preferred Stock Balances, as of the beginning of the year $ 85,771 Derivative liabilities recorded upon issuance of preferred stock 140,153 Derivative liabilities derecognized upon preferred stock conversion (165,206 ) Net changes in fair value included in net loss (8,559 ) Ending balance $ 103,290 Total ending balance $ 103,290

Share Purchase Warrants (Tables

Share Purchase Warrants (Tables)	9 Months Ended
	Sep. 30, 2022
Share Purchase Warrants
Schedule of Share Purchase Warrants	Number of warrants Weighted average exercise price Balance, December 31, 2021 165,537,526 - Issued - - Adjusted for triggered down-round provisions - - Exercised (20,408,163 ) - Expired (50,000 ) 0.20 Balance, September 30, 2022 145,079,363 $ -
Schedule of Share Purchase Warrants Outstanding	Number of warrants outstanding Exercise price Expiration date 2,222,222 $ 0.03 December 2, 2024 142,857,141 $ 0.00 September 23, 2024 145,079,363

Stock Options (Tables)

Stock Options (Tables)	9 Months Ended
	Sep. 30, 2022
Stock Options
Schedule of Stock Options Roll Forward	Number of options Weighted average exercise price Aggregate intrinsic value Balance, December 31, 2021 3,175,000 $ 0.09 Granted - - Exercised - - Cancelled / forfeited (1,425,000 ) 0.13 Balance, September 30, 2022 1,750,000 $ 0.05 $ - 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 1.4 0.04 1,500,000 0.04 $ 0.08 250,000 0.0 0.08 250,000 0.08 1,750,000 1.4 $ 0.05 1,750,000 $ 0.05

Organization and Description _2

Organization and Description of Business (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Organization and Description of Business (Details Narrative)
Working capital deficit	$ (881,068)
Accumulated Deficit	$ (19,741,797)	$ (19,076,522)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2022
Computer Equipment [Member]
Property, Plant and Equipment, Depreciation Methods	straight-line
Property, Plant and Equipment, Useful Life	3 years
Office Equipment [Member]
Property, Plant and Equipment, Depreciation Methods	straight-line
Property, Plant and Equipment, Useful Life	5 years
Software [Member]
Property, Plant and Equipment, Depreciation Methods	straight-line
Property, Plant and Equipment, Useful Life	3 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Jun. 30, 2021
Additional deferred revenue	$ 203,520
Potentially dilutive shares outstanding	287,853,408		259,115,326
Revenues recognized	$ 158,017
Deferred revenue	167,441	$ 145,485
Allowance for doubtful accounts	$ 21,000	11,000
Minimum [Member]
Renewal fee term	12 years
Maximum [Member]
Renewal fee term	36 years
Contract asset balance [Member]
Deferred revenue	$ 141,597	$ 71,441
Deferred revenues outstanding [Member]
Revenues recognized	$ 89,603

Convertible Debentures and No_3

Convertible Debentures and Notes Payable (Details)	Sep. 30, 2022 USD ($)
2023	$ 111,058
2024	3,454
2025	3,586
2026	3,718
Thereafter	143,686
Total	725,799
2022 (months remaining)	460,296
Convertible Notes [Member]
2023	0
2024	0
2025	0
2026	0
Thereafter	0
Total	37,000
2022 (months remaining)	37,000
Redeemable Convertible Preferred Stock [Member]
2023	111,058
2024	3,454
2025	3,586
2026	3,718
Thereafter	143,686
Total	688,799
2022 (months remaining)	$ 423,297

Convertible Debentures and No_4

Convertible Debentures and Notes Payable (Details Narrative) - USD ($)						1 Months Ended		3 Months Ended			9 Months Ended
	Dec. 13, 2021	Nov. 02, 2020	Jul. 10, 2020	Jul. 07, 2020	May 04, 2020	Jun. 19, 2020	May 17, 2019	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2019	Sep. 30, 2022	Sep. 30, 2021
Interest expenses								$ 29,417	$ 5,244		$ 85,627	$ 20,196
PPP Loan [Member]
Interest rate					1%
Debt maturity					matures on May 4, 2022
Proceeds from notes payable					$ 59,949
SBA Loans [Member]
Interest rate				3.75%
Debt maturity				July 2050
Proceeds from notes payable				$ 150,000
Monthly principal and interest payments				$ 731
Common Stock Purchase Warrant Agreement [Member]
Issuance of warrants to purchase common stock							250,000
Exercise price							$ 0.10
Investor [Member]
Debt maturity											mature through March 1, 2023
Note payble								$ 401,833			$ 401,833
Three separate notes total principal											$ 400,000
Investor [Member] | Minimum [Member]
Interest rate								6%			6%
Investor [Member] | Maximum [Member]
Interest rate								12%			12%
Holder [Member] | Securities Purchase Agreement [Member]
Issuance of warrants to purchase common stock							250,000
Exercise price							$ 0.10
First tranche face value							$ 50,000
Convertible Promissory Note [Member] | Crown Bridge Partners, LLC [Member]
Proceeds from notes payable	$ 50,000						124,500			$ 10,000
Debt discount							$ 25,500
Interest rate							7%
Debt maturity	The note matures on February 13, 2023						The maturity date is 18 months from the effective date of each payment
Line of credit, maximum borrowing capacity							$ 150,000
Note payble								$ 61,355			$ 61,355
Borrowed additional under the note											85,000
Promissory Note [Member]
Debt discount		$ 135,000	$ 25,000			$ 25,000
Interest rate		12%
Debt maturity		matures on May 2, 2022
Note payble								0			0
Proceeds from notes payable		$ 146,500	19,250			19,250
Derivative liability, embedded conversion feature			61,000			142,000				$ 10,000
Outstanding conversion Price equal to or lower										$ 0.025
Variable conversion price percentage		80%
First tranche, principal amount		$ 168,000	25,000			25,000
Interest expenses		14,800	$ 42,000			$ 122,000
Outstanding note								12,000			12,000
Debt instrument decrease, forgiveness											45,148
Promissory Note [Member] | July 10, 2020 [Member]
Outstanding note								$ 25,000			$ 25,000
Computer Equipment [Member]
Derivative liability, embedded conversion feature		$ 99,000
Debt conversion, converted instrument, shares issued		2,000,000

Derivative Liabilities (Details

Derivative Liabilities (Details) - Warrants [Member]	9 Months Ended
	Sep. 30, 2022
Minimum [Member]
Expected volatility	135%
Risk free interest rate	0.05%
Expected life (in years)	0 years
Maximum [Member]
Expected volatility	275%
Risk free interest rate	0.15%
Expected life (in years)	1 year 6 months

Derivative Liabilities (Detai_2

Derivative Liabilities (Details 1) - USD ($)	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Derivative liabilities
Embedded conversion feature - convertible debt		$ 0
Embedded conversion feature - preferred stock		103,290
Derivative liabilities	$ 103,290	$ 103,290	$ 136,902

Derivative Liabilities (Detai_3

Derivative Liabilities (Details 2)	9 Months Ended
	Sep. 30, 2022 USD ($)
Embedded Conversion Features - Debt Instrument
Balances, as of the beginning of the year	$ 51,131
Derivative liabilities recorded upon issuance of Convertible debt	0
Derivative liabilities derecognized upon debt conversion	0
Net changes in fair value included in net loss	(51,131)
Ending balance	0
Embedded Conversion Features - Preferred Stock
Balances, as of the beginning of the year	85,771
Derivative liabilities recorded upon issuance of preferred stock	140,153
Derivative liabilities derecognized upon preferred stock conversion	(165,206)
Net changes in fair value included in net loss	(8,559)
Ending balance	103,290
Total ending balance	$ 103,290

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Officer [Member]
Management and consulting fees	$ 113,000	$ 110,000
Vendor [Member]
Due to Related Parties	0		$ 14,000
Purchase of hardware	0	9,000
Director [Member]
Due to Related Parties	5,000		9,000
VP and General Manager [Member]
Debt conversion, converted instrument, amount owned	0		$ 0
Rent and other office expenses	$ 0	$ 10,000

Redeemable Preferred Stock an_2

Redeemable Preferred Stock and Stockholders Deficit (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Feb. 28, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Preferred stock, par value		$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock shares issued upon cashless exercise of a warrant					5,977,712
Shares of common stock cashless exercise of warrants				19,560,705
Preferred stock shares authorized		10,000,000		10,000,000
Common stock shares issued upon conversion of preferred stock and accrued dividend				132,285,266
Common stock of shares conversion					1,780,825
Stock based compensation expense		$ 0	$ 0	$ 0	$ 291,374
Share issued as a commitment fee on an equity line of credit with an investor				12,500,000
Proceeds from issuance of stock				$ 89,240	$ 544,154
Shares issued for cash, shares				42,957,989	124,868,383
Proceeds from issuance of stock				$ 310,000	$ 396,749
Rights and Privileges of the Series A Preferred Stock [Member]
Voting right				Stock holders have no voting rights
Dividend, percentage				8%
Dividend, percentage increased				22%
Redemption				270
Mandatory Redemption, description				18 months after the Issuance Date
Default adjustments, description				Upon the occurrence of any Event of Default, the Stated Value will be increased between 150% and 200%, depending on the Event of Default
Conversion Price as market price percentage				75%
Series A Preferred Stock Purchase Agreements [Member] | Investor [Member]
Shares issued for cash, shares				349,250
Reduction of debt discount				$ 140,153
Proceeds from issuance of stock				317,500
Derivative liabilities		$ 140,153		$ 140,153
Series A Preferred Stock Purchase Agreements [Member] | Investor [Member] | March 24 2022 [Member]
Shares issued, shares				59,125
Proceeds amount				$ 53,500
Series A Preferred Stock Purchase Agreements [Member] | Investor [Member] | May 20, 2022 [Member]
Shares issued, shares				53,625
Proceeds amount				$ 48,750
Series A Preferred Stock Purchase Agreements [Member] | Investor [Member] | August 23 2022 [Member]
Shares issued, shares				59,125
Proceeds amount				$ 53,500
Series A Preferred Stock Purchase Agreements [Member] | Investor [Member] | September 26, 2022 [Member]
Shares issued, shares				59,125
Proceeds amount				$ 53,500
Series A Preferred Stock Purchase Agreements [Member] | Investor [Member] | April 26, 2022 [Member]
Shares issued, shares				59,125
Proceeds amount				$ 53,500
Series A Preferred Stock Purchase Agreements [Member] | Investor [Member] | February 2 2022 [Member]
Shares issued, shares				59,125
Proceeds amount				$ 53,500
Series A Convertible Preferred Stock [Member]
Preferred stock shares authorized		1,250,000		1,250,000
Series A Convertible Preferred Stock [Member] | Holder [Member]
Common stock shares issued upon conversion of preferred stock and accrued dividend				132,285,266	61,996,494
Preferred stock shares converted				299,365
Changes in derivative liability				$ 165,206
Deemed dividend				97,773
Reduction of debt discount				$ 100,623
Series B Super Voting Preferred Stock [Member]
Preferred stock, par value	$ 0.001
Preferred stock shares authorized	500,000	5,000,000		5,000,000
Stock based compensation expense					$ 278,447
Voting right	stock has voting rights equal to 500 shares of common stock			the Company repurchased 1,250,000 shares of its Series B Super Voting Preferred Stock, valued at $65,572, for $1,250 cash, per the terms of the Series B shareholder agreement
Repurchase share price	$ 0.001
Common Shares [Member]
Shares issued for cash, shares					6,275,537
Proceeds from issuance of stock					$ 60,920
Common stock issued				3,113,005
Issued shares of common stock as a commitment fee				12,500,000
Issued shares for the cashless exercise of warrants				19,560,705

Share Purchase Warrants (Detail

Share Purchase Warrants (Details) - Warrants [Member]	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Number of warrants, beginning balance | shares	165,537,526
Number of warrants, exercised | shares	(20,408,163)
Number of warrants, expired | shares	(50,000)
Number of warrants, ending balance | shares	145,079,363
Weighted average exercise price, beginning balance	$ 0
Weighted average exercise price, issued	0
Weighted average exercise price, adjusted for triggered down-round provisions	0
Weighted average exercise price, exercised	0
Weighted average exercise price, expired	0.20
Weighted average exercise price, ending balance	$ 0

Share Purchase Warrants (Deta_2

Share Purchase Warrants (Details 1)	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Number of warrants outstanding	145,079,363
Warrants At 0.03 [Member]
Number of warrants outstanding	2,222,222
Exercise price (in Dollars per share) | $ / shares	$ 0.03
Expiry date	December 2, 2024
Warrants At 0.00 [Member]
Number of warrants outstanding	142,857,141
Exercise price (in Dollars per share) | $ / shares	$ 0
Expiry date	September 23, 2024

Stock Options (Details)

Stock Options (Details) - Stock Option [Member]	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
Number of warrants, beginning balance | shares	3,175,000
Number of warrants, expired | shares	(1,425,000)
Number of warrants, ending balance | shares	1,750,000
Weighted average exercise price, beginning balance	$ 0.09
Weighted average exercise price, Granted	0
Weighted average exercise price, Exercised	0
Weighted average exercise price Cancelled / Forfeited	0.13
Weighted average exercise price, ending balance	$ 0.05
Aggregate intrinsic value | $	$ 0

Stock Options (Details 1)

Stock Options (Details 1) - $ / shares	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Options 0.04 [Member]
Range of exercise prices	$ 0.04
Options Outstanding, Number of shares (in Shares)	1,500,000
Options Outstanding, Weighted average remaining contractual life	1 year 4 months 24 days
Options Outstanding, Weighted average exercise price	$ 0.04
Options Exercisable, Number of shares (in Shares)	1,500,000
Options Exercisable, Weighted average exercise price	$ 0.04
Options 0.08 [Member]
Range of exercise prices	$ 0.08
Options Outstanding, Number of shares (in Shares)	250,000
Options Outstanding, Weighted average remaining contractual life	0 years
Options Outstanding, Weighted average exercise price	$ 0.08
Options Exercisable, Number of shares (in Shares)	250,000
Options Exercisable, Weighted average exercise price	$ 0.08
Stock Option [Member]
Options Outstanding, Number of shares (in Shares)	1,750,000	3,175,000
Options Outstanding, Weighted average remaining contractual life	1 year 4 months 24 days
Options Outstanding, Weighted average exercise price	$ 0.05
Options Exercisable, Number of shares (in Shares)	1,750,000
Options Exercisable, Weighted average exercise price	$ 0.05

Stock Options (Details Narrativ

Stock Options (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Stock-based compensation expense	$ 13,613	$ 297,824
Stock Option [Member]
Unrecognized compensation expense	0
Stock-based compensation expense	$ 0

Segments (Details Narrative)

Segments (Details Narrative)	9 Months Ended
	Sep. 30, 2022 integer
Number of Reportable Segments	1

Risks Uncertainties (Details Na

Risks Uncertainties (Details Narrative) - Customer Concentration Risk	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Sales Revenue, Net [Member]
Concentration Risk, Percentage	80%	67%
Accounts Receivable [Member]
Concentration Risk, Percentage	99%	99%