DLT Resolution (DLTI) 10-K 13 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Apr. 02, 2018	Jun. 30, 2017
Document And Entity Information
Entity Registrant Name	DLT Resolution Inc.
Entity Central Index Key	1,420,368
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	Yes
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 347,987
Entity Common Stock, Shares Outstanding		22,479,689
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash	$ 8,609
Total current assets	8,609
Intangible assets, net of accumulated amortization of $3,056	115,944
Total assets	124,553
Current liabilities
Bank overdraft	7	7
Accounts payable and accrued liabilities	26,415	28,473
Accounts payable, related party	55,000
Dividends payable	26,697	25,448
Related party payables	44,679	39,599
Current notes payable, related party	81,500	331,500
Interest payable, related party	19,545	10,299
Current notes payable		600
Derivative liability	20,328
Convertible notes payable, net of discounts of $0 and $6,916	4,900	23,784
Related party convertible notes payable, net of discounts $0 and $0		2,634
Total current liabilities	279,071	462,344
Notes payable, related party, net of current portion	5,000
Total liabilities	284,071	462,344
Stockholders' deficit
Common stock, $0.001 par value; 275,000,000 shares authorized; 21,572,871 and 27,333,221 issued; 17,757,871 and 27,295,221 outstanding at December 31, 2017 and 2016	21,573	27,333
Additional paid in capital	3,129,894	2,859,164
Other comprehensive income	16	24
Treasury stock, 3,815,000 and 38,000 shares as of December 31, 2017 and 2016, respectively	(5,300)	(100)
Accumulated deficit	(3,393,452)	(3,348,765)
Total stockholders' deficit	(159,518)	(462,344)
Total liabilities and stockholders' deficit	124,553
Series A Convertible Preferred Stock
Stockholders' deficit
Series A convertible preferred stock, $1.00 par value; 5,000,000 shares authorized, 25,000 and 0 issued and outstanding at September 30, 2017 and December 31, 2016	25,000
Series B Convertible Preferred Stock [Member]
Stockholders' deficit
Series A convertible preferred stock, $1.00 par value; 5,000,000 shares authorized, 25,000 and 0 issued and outstanding at September 30, 2017 and December 31, 2016	$ 64,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Net of accumulated amortization	$ 3,056
Current liabilities
Convertible notes payable, net of discounts	0	$ 6,916
Convertible notes payable, net of discounts related parties	$ 0	$ 0
Stockholders' deficit
Convertible preferred stock; par value	$ 0.001	$ 0.001
Common stock; par value	$ 0.001	$ 0.001
Common stock; shares authorized	275,000,000	275,000,000
Common stock; shares issued	21,572,871	27,333,221
Common stock; shares outstanding	17,757,871	27,295,221
Treasury stock shares	3,815,000	38,000
Series A Convertible Preferred Stock
Stockholders' deficit
Convertible preferred stock; par value	$ 1	$ 1
Convertible preferred stock; shares authorized	5,000,000	5,000,000
Convertible preferred stock; shares issued	25,000	0
Convertible preferred stock; shares outstanding	25,000	0
Series B Convertible Preferred Stock [Member]
Stockholders' deficit
Convertible preferred stock; par value	$ 1	$ 1
Convertible preferred stock; shares authorized	500,000	500,000
Convertible preferred stock; shares issued	64,000	0
Convertible preferred stock; shares outstanding	64,000	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Consolidated Statements Of Operations
Revenue	$ 2,423
Cost of revenue	379
Gross margin	2,044
Operating expenses
General and administrative	14,369	8,698
Professional fees	24,351	22,549
Total operating expenses	38,720	31,247
Loss from operations	(36,676)	(31,247)
Other income (expense)
Discharge of indebtedness	26,306
Loss on change in fair market value of derivative liability	(14,980)
Interest expense	(19,337)	(56,718)
Total other income (expense)	(8,011)	(56,718)
Net loss	(44,687)	(87,965)
Preferred stock dividends declared	(1,249)	(6,448)
Net loss attributable to common shareholders	$ (45,936)	$ (94,413)
Basic and diluted loss per common share	$ 0	$ (0.01)
Weighted average shares outstanding - basic and diluted	18,571,882	15,811,840

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Consolidated Statements Of Comprehensive Loss
Net loss	$ (44,687)	$ (87,965)
Other comprehensive loss
Foreign currency translation adjustment	(8)
Total other comprehensive loss	(8)
Comprehensive loss	$ (44,695)	$ (87,965)

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Deficit - USD ($)	Series A Preferred Stock	Series B Preferred Stock	Common Stock	Additional Paid-In Capital	Other Comprehensive Income	Treasury Stock	Accumulated Deficit	Total
Beginning Balance, Shares at Dec. 31, 2015	81,170		14,216,221
Beginning Balance, Amount at Dec. 31, 2015	$ 81,170		$ 14,216	$ 2,684,611	$ 24	$ (100)	$ (3,254,352)	$ (474,431)
Beneficial conversion features recorded as debt discounts				16,500				16,500
Issuance of preferred shares for repayment of note payable, Shares	50,000
Issuance of preferred shares for repayment of note payable, Amount	$ 50,000							50,000
Conversion of preferred shares to common, Shares	(131,170)		13,117,000
Conversion of preferred shares to common, Amount	$ (131,170)		$ 13,117	118,053
Forgiveness of related party convertible note payable
Forgiveness of related party interest payable								40,000
Forgiveness of related party payable				40,000
Related party note payable entered into for purchase of treasury stock
Notes payable entered into for purchase of treasury stock
Foreign currency translation adjustment
Dividend declared on preferred stock							(6,448)	(6,448)
Net loss							(87,965)	(87,965)
Ending Balance, Shares at Dec. 31, 2016			27,333,221
Ending Balance, Amount at Dec. 31, 2016			$ 27,333	2,859,164	24	(100)	(3,348,765)	(462,344)
Series A preferred stock issued in exchange for common stock, Shares	25,000		(241,700)
Series A preferred stock issued in exchange for common stock, Amount	$ 25,000		$ (242)	(24,758)
Series B preferred stock issued for intangible asset, Shares		64,000
Series B preferred stock issued for intangible asset, Amount		$ 64,000						64,000
Common shares issued in exchange for note payable principal, Shares			1,250,000
Common shares issued in exchange for note payable principal, Amount			$ 1,250	248,750				250,000
Common shares issued in exchange for related party payable, Shares			345,350
Common shares issued in exchange for related party payable, Amount			$ 346	34,190				34,536
Common shares rescinded, Shares			(7,114,000)
Common shares rescinded, Amount			$ (7,114)	7,114
Forgiveness of related party convertible note payable				2,634				2,634
Forgiveness of related party interest payable				2,300				2,300
Forgiveness of related party payable				500				500
Related party note payable entered into for purchase of treasury stock						(200)		(200)
Notes payable entered into for purchase of treasury stock						(5,000)		(5,000)
Foreign currency translation adjustment					(8)			(8)
Dividend declared on preferred stock							(1,249)	(1,249)
Net loss							(44,687)	(44,687)
Ending Balance, Shares at Dec. 31, 2017	25,000	64,000	21,572,871
Ending Balance, Amount at Dec. 31, 2017	$ 25,000	$ 64,000	$ 21,573	$ 3,129,894	$ 16	$ (5,300)	$ (3,394,701)	$ (159,518)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities
Net loss from operations	$ (44,687)	$ (87,965)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Gain on settlement of debt	(26,306)
Amortization of debt discounts	4,900	32,667
Depreciation and amortization expense	3,056
Loss on change in fair market value of derivative liability	14,980
Excess fair market value of derivative liability charged to interest	448
Expenses paid on behalf of the company by related parties	19,418	2,350
Changes in operating assets and liabilities
Prepaid expenses		2,630
Interest payable, related party	9,246
Accounts payable and accrued liabilities	(19,617)	23,377
Net cash provided by (used in) operating activities	672	(26,941)
Net cash used in investing activities
Cash flows from financing activities
Proceeds from bank overdraft		7
Proceeds from related party advances	7,924
Repayments of related party convertible notes payable		(8,000)
Proceeds from notes payable		600
Proceeds from convertible notes payable		16,500
Repayments of convertible notes payable		(2,500)
Net cash provided by financing activities	7,924	6,607
Net change in cash	8,596	(20,334)
Effect of exchange rate on cash	13
Cash at beginning of period		20,334
Cash at end of period	8,609
Supplemental cash flow information
Cash paid for interest
Cash paid for income taxes
Non-cash investing and financing activities
Forgiveness of related party convertible note payable	2,634
Forgiveness of related party interest payable	2,300	40,000
Forgiveness of related party payable	500
Initial measurement of derivative liability	4,900
Series A preferred stock issued in exchange for common stock	25,000
Series B preferred stock issued for intangible asset	64,000
Common shares issued in exchange for related party payable	34,536
Common shares issued in exchange for note payable principal	250,000
Account payable entered into for intangible asset	55,000
Accounts payable paid by related party	12,569
Accounts payable paid by convertible noteholder	4,900
Related party note payable entered into for purchase of treasury stock	200
Notes payable entered into for purchase of treasury stock	5,000
Preferred dividend declared	1,249	6,448
Preferred stock issued for repayment of note payable		18,500
Preferred stock issued for repayment of accrued interest payable		$ 31,500

Nature of Business

Nature of Business	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 1 - Nature of Business	The Company was organized January 17, 2007 (Date of Inception) under the laws of the State of Nevada, as DBL Senior Care, Inc. and subsequently changed its name to DLT Resolution Inc on December 4, 2017. DLT Resolution Inc (“DLT”) is a Distributed Ledger Technology “Blockchain” Information company. The Company offers secure data management, Information Technology (IT) and other telecommunications services in Canada and the United States. Through its RecordsBank.org portal it operates a Health Information Exchange. DLT is creating a single unified platform enabling the ability to request and retrieve medical information and records while meeting all of today’s Security & Compliance demands for HIPAA, PIPEDA and PHIPA. The Company is preparing to launch a Distributed Ledger Technology “Blockchain” version of the service placing electronic health records on this secure platform. The Company expects to launch this initiative during the third calendar quarter of 2018. Previously, the Company’s business plan and objective through late 2016 was to focus on hemorrhoid medical procedures for which it entered into a license agreement to open hemorrhoid treatment centers and promote the Ultroid Hemorrhoid System globally. However, the Company under new Management, ceased that plan. DLT operates in Canada through its wholly owned subsidiary DLT Resolution Corp. an Ontario corporation formed on November 23, 2017.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 2 - Significant Accounting Policies	Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash For the Statements of Cash Flows, all highly liquid investments with maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of December 31, 2017 or 2016. Income taxes Income taxes are provided for using the liability method of accounting in accordance with FASB ASC Topic 740 (formally SFAS No. 109 “Accounting for Income Taxes”). A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred 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 tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effect of changes in tax laws and rates on the date of enactment. Revenue Recognition Revenue is recognized when persuasive evidence of an agreement exists, the price is fixed or determinable, goods are delivered or services performed and collectability is reasonably assured. During the year ended December 31, 2017, the Company generated revenues from the sale of general information technology services focused on telephone system set up. The Company generated revenues of $2,423 and $0 during the years ended December 31, 2017 and 2016, respectively. Convertible debt The Company records beneficial conversion features related to the issuance of convertible debts that have conversion features at fixed or adjustable rates that are less than the Company’s stock prices on the respective issuance dates. The beneficial conversion feature for the convertible instruments is recognized and measured by allocating a portion of the proceeds as an increase in additional paid-in capital and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features. The beneficial conversion feature will be accreted by recording additional non-cash interest expense over the expected life of the convertible notes. Software Development Costs and Amortization The Company capitalizes software development costs in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 985-20 (previously Statement of Financial Accounting Standards (“SFAS”) No. 86, “Accounting for the Costs of Computer Software to be Sold, Leased, or Otherwise Marketed”). Software development costs are capitalized after technological feasibility is established. Once the software products become available for general release to the public, the Company amortizes such costs over the related product’s estimated economic useful life to general and administrative expenses. Net capitalized software development costs (included in intangible assets) totaled $119,000 (acquired via issuance of $64,000 of Series B Preferred Stock and $55,000 in accounts payable) and $0 at December 31, 2017 and 2016, respectively. Related amortization expense, included in general and administrative expenses, totaled $3,056 and $0 for the years ended December 31, 2017 and 2016, respectively. Reclassification of Prior Year Presentation Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. Share Based Expenses The Company complies with FASB ASC Topic 718 Compensation—Stock Compensation, which establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that is based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. FASB ASC Topic 718 primarily focuses on accounting for transactions in which an entity obtains employee services in share-based payment transactions. This statement requires a public entity to expense the cost of employee services received in exchange for an award of equity instruments. This statement also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements. Foreign Currency Translation The functional currency of the Company’s subsidiary in Canada is the Canadian Dollar. The subsidiary’s assets and liabilities have been translated to U.S. dollars using the exchange rates in effect at the balance sheet dates. Statements of operations amounts have been translated using the annual average exchange rate for each year. Resulting gains or losses from translating foreign currency financial statements are recorded as other comprehensive income (loss). Foreign currency transaction gains and losses resulting from exchange rate fluctuations on transactions denominated in a currency other than the local currency are included in other income (expense). There was not foreign currency transaction gains or losses recognized during the years ended December 31, 2017 or 2016. Going concern The Company’s consolidated financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has limited cash, accumulated losses of $3,393,452, a working capital deficit of $269,213, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The officers and directors have committed to advancing certain operating costs of the Company. Valuation of Investments in Securities and Securities at fair value – Definition and Hierarchy FASB ASC 820-10-15 defines fair value, thereby eliminating inconsistencies in guidance found in various prior accounting pronouncements, and increases disclosures surrounding fair value calculations. FASB ASC 820-10-15 establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The three levels of inputs are defined as follows: Level 1 – unadjusted quoted prices for identical assets or liabilities in active markets accessible by the Company at the measurement date. Level 2 – inputs that are observable in the marketplace other than those inputs classified as Level 1 Level 3 – inputs that are unobservable in the marketplace and significant to the valuation The Company values derivative liabilities using Level 3 inputs. Accounts payable and related party payables have fair values that approximate the carrying value due to the short term nature of these instruments. Recent Accounting Pronouncements Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not, or are not believed by management to, have a material impact on the Company’s present or future consolidated financial statements. Principals of Consolidation The consolidated financial statements represent the results of DLT Resolution, Inc. and its wholly owned subsidiary. All intercompany transactions and balances have been eliminated. Net loss per common share Net loss per share is calculated in accordance with FASB ASC Topic 260 (formerly SFAS No. 128, Earnings Per Share). The weighted-average number of common shares outstanding during each period is used to compute basic loss per share. Diluted loss per share is computed using the weighted average number of shares and dilutive potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net loss per common share is based on the weighted average number of shares of common stock outstanding during the periods presented. The Company had 519,900, of which 490,000 are derived from convertible notes payable and 29,900 from convertible preferred stock, and 0 of common stock equivalents that were excluded from earnings per share due to the anti-dilutive nature during the years ended December 31, 2017 and 2016, respectively.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 3 - Stockholders' Equity	The Company has authorized three classes of stock: Series A Convertible Preferred. Series B Convertible Preferred and Common. In the event of liquidation, the Series A Convertible Preferred shareholders receive first priority, followed by Series B Convertible Preferred shareholders and lastly by Common shareholders. On December 15, 2017, the Company effected a 1 for 10 reverse stock split. The effects of the reverse split have been applied retroactively to the consolidated financial statements. Series A Convertible Preferred Stock As discussed in the 8K filed with the SEC on June 29, 2014, during the year ended December 31, 2014, the Company amended its articles of incorporation to designate the previously authorized series A preferred stock to series A convertible preferred stock. The preferred series A 12% convertible shares have a par value of $1, entitle holder to one vote and accrue dividends at 12% per year, paid quarterly. At the option of the holder, the stock can be converted into shares of the Company's common stock. The number of shares to be issued will be determined by dividing the amount of the Series A shares being converted by $0.01. During the year ended December 31, 2016, the Company issued 50,000 shares of Series A Preferred Stock in exchange for a $50,000 reduction of outstanding notes payable. Additionally, the Company accepted the conversion of 131,170 shares of Series A Preferred Stock for the issuance of 131,170,000 shares of common stock. During the year ended December 31, 2017, the Company issued 25,000 shares of Series A Preferred Stock for the exchange and rescission of 241,700 shares of common stock valued at $25,000. There were 25,000 and 0 shares of series A convertible preferred stock issued and outstanding as of December 31, 2017 and 2016. Additionally, the Company had accrued dividends payable on series A convertible preferred stock totaling $25,448 at December 31, 2017 and 2016. Series B Convertible Preferred Stock During the year ended December 31, 2017, the Company amended its articles of incorporation to designate series B convertible preferred stock. The preferred series B shares have a par value of $1, entitle holder to one vote and are convertible to common stock at the option of the holder at $0.20 per share. The Company is authorized to issue up to 500,000 shares of Series B Convertible Preferred stock. During the year ended December 31, 2017, the Company issued 64,000 shares of Series B Convertible Preferred stock as payment for services valued at $64,000 related to building additional functionality to the Company’s website. Of this total, 50,000 shares were issued to an unrelated party and 14,000 issued to a related party as discussed in Note 6 – Related Party Transactions. There were 64,000 and 0 shares of Series B Convertible Preferred stock issued and outstanding at December 31, 2017 and 2016, respectively. Common Stock The authorized common stock of the Company consists of 275,000,000 shares and carries a par value of $0.001. During the year ended December 31, 2014, the Company bought back 380,000 post-split shares of common stock into treasury from a former officer for $100. The shares are being carried as treasury shares as reflected on the balance sheet. During the year ended December 31, 2016, the Company issued 131,170,000 pre-split common shares for the conversion of 131,170 shares of Series A Preferred Stock. There was no gain or loss on this conversion. During the year ended December 31, 2017 the Company issued 1,250,000 shares of common stock as repayment of $250,000 in note payable principal; 345,350 shares of common stock as repayment of a $34,536 related party payable, and rescinded 7,114,000 shares of common stock with a net value of $0. During the year ended December 31, 2017, the Company issued a $5,000 note payable and $200 related party payable for a total of 3,777,000 outstanding common shares which are carried as treasury stock. There were 3,815,000 and 38,000 common shares held as treasury stock as of December 31, 2017 and 2016, respectively. There were 21,572,871 and 27,333,221 common shares issued and 17,757,871 and 27,295,221 outstanding at December 31, 2017 and 2016, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 4 - Income Taxes	We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. Pursuant to FASB ASC Topic 740, when it is more likely than not that a tax asset cannot be realized through future income, the Company must provide an allowance for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry-forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry-forward period. The Company records estimated losses from interest and penalties arising from taxes remitted late as well as unrecognized tax benefits as they are incurred as general and administrative expenses. The Company did not have accrued interest or penalties related to income taxes as of December 31, 2017 or 2016. The sources and tax effects of the temporary differences for the periods presented are as follows (rounded to the nearest thousand): December 31, 2017 December 31, 2016 Net operating loss carry forward $ 828,000 $ 804,000 Applicable Canadian Federal and Provincial tax rates 26.5 % 26.5 % Deferred tax asset related to net operating losses 219,000 213,000 Deferred tax asset relating to debt discounts and derivative liability (at 26.55) 5,000 - Valuation allowance (224,000 ) (213,000 ) Net deferred tax asset $ - $ - A reconciliation of income taxes computed at the United States federal statutory rate of 35% to the income tax recorded is as follows: December 31, 2017 December 31, 2016 Tax benefit at United States Federal statutory rate (35%) $ 16,000 $ 32,000 Differences in U.S. and Canadian tax rates on provision (5,000 ) (7,500 ) Increase in valuation allowance (11,000 ) (24,500 ) Income tax provision $ - $ - The Company did not pay any income taxes during the years ended December 31, 2017 or 2016, or since inception. The net federal operating loss carry forward will begin to expire in 2026. This carry forward may be limited upon the consummation of a business combination under IRC Section 381. Tax years commencing at inception remain open for examination by the IRS, where applicable. Effective January 1, 2018, the U.S. Congress enacted the “Tax Jobs and Cuts Act” which, among other things, reduced the maximum corporate tax rate to 21%. There is no impact on deferred tax asset valuations related to this change due to the fact that the Company’s operations primarily reside in Canada.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 5 - Intangible Assets	The Company capitalizes software development costs in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 985-20 (previously Statement of Financial Accounting Standards (“SFAS”) No. 86, “Accounting for the Costs of Computer Software to be Sold, Leased, or Otherwise Marketed”). Software development costs are capitalized after technological feasibility is established. Once the software products become available for general release to the public, the Company amortizes such costs over the related product’s estimated economic useful life to general and administrative expenses. Net capitalized software development costs (included in intangible assets) totaled $119,000 (acquired via issuance of $64,000 of Series B Preferred Stock and $55,000 in accounts payable) and $0 at December 31, 2017 and 2016, respectively. Related amortization expense, included in general and administrative expenses, totaled $3,056 and $0 for the years ended December 31, 2017 and 2016, respectively. Estimated future amortization expense totals as follows: Year ended December 31, 2018 $ 39,667 2019 39,667 2020 36,611 2021 - 2022 - Total $ 115,945

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 6 - Related Party Transactions	During the years ended December 31, 2017 and 2016, the Company received loans from related parties totaling $19,418 and $2,350 to fund operations via expenses paid directly to vendors on behalf of the Company. Of this amount, $12,569 and $0 was paid towards outstanding payables and $6,849 and $0 towards current period expenses. These loans are non-interest bearing are due on demand and as such included in current liabilities. Imputed interest has been considered, but determined to be immaterial to the financial statements as a whole. During the year ended December 31, 2017, a related party forgave $500 of these amounts resulting in a write off to additional paid in capital equaling this amount during the year ended December 31, 2017. On August 8, 2015, the Company entered into a convertible note payable for $15,784 in exchange for the related party payable incurred from expenses paid on behalf of the Company. The note carries interest at a rate of 6% per annum, is due on August 24, 2016 and may be converted into common stock of the Company at the option of the noteholder at a rate of $.01 per share. The beneficial conversion feature in the note created a debt discount of $15,784 of which $5,535 was recognized during the year ended December 31, 2015 and $10,249 during the year ended December 31, 2016 leaving an unamortized discount of $0 as of December 31, 2017 and December 31, 2016. The note principal of $2,634 and interest of $606 was forgiven during the year ended December 31, 2017 and written off to pad in capital. There was $0 and $2,634 of principal and $0 and $606 of interest due as of December 31, 2017 and 2016. During the year ended December 31, 2017, the Company entered into three separate notes payable to repurchase common stock. The notes, totaling $95,000, were entered into on August 1, 2017 and carried annual interest of 3%. The notes were later amended on November 1, 2017 to reduce the number of shares being repurchased and the principal. Additionally, all outstanding interest on the original notes were forgiven which resulted in a write off to paid in capital of $1,694 during the year ended December 31, 2017. During the year ended December 31, 2017, the Company received cash advances from a related party of $7,924 to fund its start up operations in Canada. The advances have no fixed repayment terms and carry no interest. There was $7,924 and $0 due on this cash advance as of December 31, 2017 and 2016, respectively. During the year ended December 31, 2016, the Company identified $40,000 of liabilities for services performed by former related parties for which the original debtors no longer have a legal claim to collect based on statutes of limitations having expired in Ontario, Canada, the province in which the services were performed. As such, the amounts payable were written off and recorded to paid in capital during the year ended December 31, 2016. During the year ended December 31, 2017, the Company incurred website development costs with a related party totaling $69,000. Of this amount, $14,000 was paid with the issuance of 14,000 shares of Series B Convertible Preferred Stock. $55,000 was not paid and is outstanding as of December 31, 2017 and is included in accounts payable, related parties.. There were no costs incurred during the year ended December 31, 2016.

Derivative Liability

Derivative Liability	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 7 - Derivative Liability	As of December 31, 2017 and 2016, Company had a derivative liability balance of $20,328 and $0 on the balance sheets and recorded a loss of $14,980 and $0 from derivative liability fair value adjustments during the years ended December 31, 2017 and 2016. The derivative liability activity comes from convertible notes payable as follows: As discussed in Note 9 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $5,348 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $4,900 which was equal to the face value of the convertible note, and immediately expensed $448. Although the note is due on demand, upon issuance the Company estimated a six-month repayment period, over which they amortized the debt discount in full. As such, the Company recorded $4,900 in amortization expense during the year ended December 31, 2017. At December 31, 2017, the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $20,328 and recorded a $14,980 loss from change in fair value for the year ended December 31, 2017. The fair value of the embedded derivatives for the notes was determined using a Black Scholes valuation model based on the following assumptions: (1) expected volatility of 376%, (2) risk-free interest rate of 1.53%, and (3) expected life of 0.50 of a year. The following table summarizes the derivative liabilities included in the balance sheet at December 31, 2017: Fair Value of Embedded Derivative Liabilities: Balance, December 31, 2016 $ - Initial measurement of derivative liabilities recorded as debt discount 4,900 Initial measurement of derivative liabilities recorded as day one loss 448 Change in fair market value 14,980 Write off due to conversion - Balance, December 31, 2017 $ 20,328

Notes Payable, Related Party

Notes Payable, Related Party	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 8 - Notes Payable, Related Party	During the year ended December 31, 2015, the Company entered into a note payable with an unrelated party as a settlement for payment of consulting services provided valued at $350,000. The note carries interest of 9% compounded annually and was due on November 19, 2016. During the year ended December 31, 2016, the Company issued 50,000 shares of series A convertible preferred stock as repayment of $31,500 of accrued interest and $18,500 of outstanding principal. Additionally, on January 31, 2017, the Company issued 12,500,000 shares of common stock as repayment of $250,000 of principal. There was $81,500 and $331,500 of principal and $19,545 and $10,299 of accrued interest due as of December 31, 2017 and 2016. Accrued interest payable is included in “accounts payable and accrued liabilities” on the balance sheet. On August 1, 2017, the Company entered into a note payable with a related party to purchase common stock held by the related party. The note is due on July 1, 2019 and bears no interest. There was $5,000 and $0 due as of December 31, 2017. Future maturities of related party notes payable are: Year ended December 31, 2018 $ 81,500 2019 5,000 Total $ 86,500

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 9 - Convertible Notes Payable	During the year ended December 31, 2016, the Company entered into a convertible note payable with an unrelated party resulting in net cash proceeds to the Company totaling $16,500. The note was due on June 2, 2017 and convertible into common stock of the Company at the option of the noteholder at a rate of $0.01 per share. The Company measured the value of the beneficial conversion feature of the note and recorded a discount equal to the face value of the note on the date of issuance. The discount will be recognized ratably over the life of the note through the due date as shown below. The note was settled during the year ended December 31, 2017. During the year ended December 31, 2015, the Company entered into a convertible note payable with an unrelated party resulting in net cash proceeds to the Company totaling $14,200. The note was due on September 1, 2016 and convertible into common stock of the Company at the option of the noteholder at a rate of $0.01 per share. The Company measured the value of the beneficial conversion feature of the note and recorded a discount equal to the face value of the note on the date of issuance. The discount was recognized ratably over the life of the note through the due date as shown below. The note was settled during the year ended December 31, 2017. On January 31, 2017, the Company entered into settlement agreements with convertible note holders. At the time of settlement, there was $30,700 of principal less an unamortized debt discount of $6,916 outstanding resulting in a gain on forgiveness of debt of $23,784 from the forgiveness of convertible notes payable. Additionally, there was $1,923 of interest accrued and $600 of non-convertible notes outstanding with the same holders resulting in an additional gain on the forgiveness of $2,523. The total gain on forgiveness of debt recognized during the year ended December 31, 2017 was $26,306. On May 22, 2017, the Company entered into a convertible note payable with an unrelated party for $4,900 which was paid to a vendor on the Company’s behalf. The note carries interest at 10% per annum, is due on demand and is convertible at the option of the holder into common stock of the Company at a rate equal to the lesser of a 50% discount from the last trade price of the stock or $0.01 per share. There was $4,900 of principal and $299 of accrued interest due as of December 31, 2017. A summary of the outstanding convertible and non-convertible notes payable as of December 31, 2016 is as follows: Due Date Principal Discount Net Value Noteholder 1 9/1/2016 $ 14,200 $ - $ 14,200 Noteholder 1 6/2/2017 16,500 (6,916 ) 9,584 Total $ 30,700 $ (6,916 ) $ 23,784 A summary of the outstanding convertible and non-convertible notes payable as of December 31, 2017 is as follows: Due Date Principal Discount Net Value Noteholder 2 On Demand $ 4,900 $ - $ 4,900 Total $ 4,900 $ - $ 4,900

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Note 10 - Subsequent Events	Acquisition On January 21, 2018, DLT Resolution Inc. (the “ Company ” or “ we ”) entered into and closed the transactions contemplated by the definitive stock purchase agreement and plan of re-organization (share for share exchange) (the “ Stock Purchase Agreement ”) by and among the Company, A.J.D. Data Services Ltd., a limited liability company organized under the laws of Ontario (“ A.J.D. Data ”), the stockholders of A.J.D. Data (“ Stockholders ”) and other parties signatory thereto to acquire 80 shares, representing 80% of the issued and outstanding capital stock of A.J.D. Data for 525,000 restricted common shares of DLT Resolution. Founded in December 2017 by 40 year industry veterans, A.J.D. Data Services recorded sales of CAD $127,000 in its first two weeks of operations. The founders, the Darbyson brothers, bring more than 70 years of combined industry experience of leading secure data service management in Canada and, recently, the USA. Its clients represent some of the country’s top businesses from a variety of sectors. A.J.D. Data Services is focused on document imaging, telemarketing, data entry, document management and all other back-end functions. The acquisition is intended to be part of a tax free share for share exchange which will see DLT Resolution issuing restricted common shares on closing and an additional 3,675,000 restricted common shares upon meeting the following milestones: · 1,050,000 Shares upon A.J.D Data Services reaching $500,000 in gross sales · 1,050,000 Shares upon A.J.D Data Services reaching $1,000,000 in cumulated gross sales · 525,000 Shares upon A.J.D Data Services reaching $1,500,000 in cumulated gross sales with $100,000 in pre-tax earnings · 525,000 Shares upon A.J.D Data Services reaching $2,000,000 in cumulated gross sales with $150,000 in pre-tax earnings · 525,000 Shares upon A.J.D Data Services reaching $2,500,000 in cumulated gross sales with $200,000 in pre-tax earnings While there can be no assurance, based on the current run rate management estimates the majority of these milestones to be reached within 2018. In compliance with the Exchange Act, the shares will be issued under applicable exemption from registration and will contain substantial resale restrictions. The Stock Purchase Agreement contains customary representations, warranties and covenants by A.J.D. Data, as well as customary indemnification provisions among the parties. Prior to the transactions reported in its Form 8-K, there were no material relationships between the Company or A.J.D. Data or any affiliate of A.J.D. Data and the Company, other than pertaining to the Acquisition. The following unaudited pro forma financial information is presented to aid in understanding the impacts the acquisition would have if consummated on January 1, 2017. DLT RESOLUTION, INC COMBINED PRO FORMA STATEMENTS OF OPERATIONS (UNAUDITED) DLT AJD Pro Forma Adjustments Pro Forma Revenue $ 2,423 $ 39,858 $ - $ 42,281 Cost of revenue 379 20,545 - 20,924 Gross margin 2,044 19,313 - 21,357 Operating expenses General and administrative 14,369 12,508 - 26,877 Professional fees 24,351 - - 24,351 Total operating expenses 38,720 12,508 - 51,228 Loss from operations (36,676 ) 6,805 - (29,871 ) Other income (expense) Discharge of indebtedness 26,306 - - 26,306 Loss on change in fair market value of derivative liability (14,980 ) - - (14,980 ) Interest expense (19,337 ) - - (19,337 ) Total other income (expense) (8,011 ) - - (8,011 ) Net income (loss) $ (44,687 ) $ 6,805 $ - $ (37,882 ) DLT RESOLUTION, INC COMBINED PRO FORMA BALANCE SHEETS (UNAUDITED) DLT AJD Pro Forma Adjustments Pro Forma ASSETS Current assets Cash $ 8,609 $ - $ 297 (a) $ 8,906 Accounts receivable - 45,039 68,231 (a) 113,270 Total current assets 8,609 45,039 68,528 122,176 Equipment - 27,458 - 27,458 Intangible assets, net of accumulated amortization 115,944 - 544,000 (b) 659,944 Goodwill - - 657,000 (b) 657,000 Total assets $ 124,553 $ 72,497 $ 1,269,528 $ 1,466,578 LIABILITIES AND STOCKHOLDERS' DEFICIT Current liabilities Bank overdraft $ 7 $ 16 $ (16 )(a) $ 7 Accounts payable and accrued liabilities 100,960 5,081 7,568 (a) 113,609 Dividends payable 26,697 - - 26,697 Related party payables 44,679 33,137 37,981 (a) 115,797 Current notes payables 81,500 27,458 - 108,958 Derivative liability 20,328 - - 20,328 Convertible notes payable 4,900 - - 4,900 Total current liabilities 279,071 65,692 45,533 390,296 Notes payable, net of current portion 5,000 - - 5,000 Total liabilities 284,071 65,692 45,533 395,296 Stockholders' deficit Series A preferred stock 25,000 - - 25,000 Series B preferred stock 64,000 - - 64,000 Common stock 21,573 - 4,200 (c) 25,773 Additional paid in capital 3,129,894 - 1,196,800 (c) 4,326,694 Other comprehensive income 16 - - 16 Treasury stock (5,300 ) - - (5,300 ) Accumulated deficit (3,394,701 ) 6,805 22,995 (a) (3,364,901 ) Total stockholders' deficit (159,518 ) 6,805 1,223,995 1,071,282 Total liabilities and stockholders' deficit $ 124,553 $ 72,497 $ 1,269,528 $ 1,466,578 (a) Change in balance sheet accounts from December 31, 2017 to date of acquisition on January 21, 2018. (b) Fair value of intangible assets acquired. Values are based on preliminary work and are subject to change. (c) Fair value of common stock issued for consideration. Unregistered Stock Sales In January 2018 the company sold 381,818 restricted common shares for gross proceeds of $77,515. The shares carry substantial resale restrictions.

Significant Accounting Polici18

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Significant Accounting Policies Policies
Estimates	The preparation of financial statements in conformity with generally accepted accounting principles 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash	For the Statements of Cash Flows, all highly liquid investments with maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of December 31, 2017 or 2016.
Income taxes	Income taxes are provided for using the liability method of accounting in accordance with FASB ASC Topic 740 (formally SFAS No. 109 “Accounting for Income Taxes”). A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred 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 tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effect of changes in tax laws and rates on the date of enactment.
Revenue Recognition	Revenue is recognized when persuasive evidence of an agreement exists, the price is fixed or determinable, goods are delivered or services performed and collectability is reasonably assured. During the year ended December 31, 2017, the Company generated revenues from the sale of general information technology services focused on telephone system set up. The Company generated revenues of $2,423 and $0 during the years ended December 31, 2017 and 2016, respectively.
Convertible debt	The Company records beneficial conversion features related to the issuance of convertible debts that have conversion features at fixed or adjustable rates that are less than the Company’s stock prices on the respective issuance dates. The beneficial conversion feature for the convertible instruments is recognized and measured by allocating a portion of the proceeds as an increase in additional paid-in capital and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features. The beneficial conversion feature will be accreted by recording additional non-cash interest expense over the expected life of the convertible notes.
Software Development Costs and Amortization	The Company capitalizes software development costs in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 985-20 (previously Statement of Financial Accounting Standards (“SFAS”) No. 86, “Accounting for the Costs of Computer Software to be Sold, Leased, or Otherwise Marketed”). Software development costs are capitalized after technological feasibility is established. Once the software products become available for general release to the public, the Company amortizes such costs over the related product’s estimated economic useful life to general and administrative expenses. Net capitalized software development costs (included in intangible assets) totaled $119,000 (acquired via issuance of $64,000 of Series B Preferred Stock and $55,000 in accounts payable) and $0 at December 31, 2017 and 2016, respectively. Related amortization expense, included in general and administrative expenses, totaled $3,056 and $0 for the years ended December 31, 2017 and 2016, respectively.
Reclassification of Prior Year Presentation	Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations.
Share Based Expenses	The Company complies with FASB ASC Topic 718 Compensation—Stock Compensation, which establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that is based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. FASB ASC Topic 718 primarily focuses on accounting for transactions in which an entity obtains employee services in share-based payment transactions. This statement requires a public entity to expense the cost of employee services received in exchange for an award of equity instruments. This statement also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements.
Foreign Currency Translation	The functional currency of the Company’s subsidiary in Canada is the Canadian Dollar. The subsidiary’s assets and liabilities have been translated to U.S. dollars using the exchange rates in effect at the balance sheet dates. Statements of operations amounts have been translated using the annual average exchange rate for each year. Resulting gains or losses from translating foreign currency financial statements are recorded as other comprehensive income (loss). Foreign currency transaction gains and losses resulting from exchange rate fluctuations on transactions denominated in a currency other than the local currency are included in other income (expense). There was not foreign currency transaction gains or losses recognized during the years ended December 31, 2017 or 2016.
Going concern policy text block	The Company’s consolidated financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has limited cash, accumulated losses of $3,393,452, a working capital deficit of $269,213, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The officers and directors have committed to advancing certain operating costs of the Company.
Valuation of Investments in Securities and Securities at fair value – Definition and Hierarchy	FASB ASC 820-10-15 defines fair value, thereby eliminating inconsistencies in guidance found in various prior accounting pronouncements, and increases disclosures surrounding fair value calculations. FASB ASC 820-10-15 establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The three levels of inputs are defined as follows: Level 1 – unadjusted quoted prices for identical assets or liabilities in active markets accessible by the Company at the measurement date. Level 2 – inputs that are observable in the marketplace other than those inputs classified as Level 1 Level 3 – inputs that are unobservable in the marketplace and significant to the valuation The Company values derivative liabilities using Level 3 inputs. Accounts payable and related party payables have fair values that approximate the carrying value due to the short term nature of these instruments.
Recent Accounting Pronouncements	Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not, or are not believed by management to, have a material impact on the Company’s present or future consolidated financial statements.
Principals of Consolidation	The consolidated financial statements represent the results of DLT Resolution, Inc. and its wholly owned subsidiary. All intercompany transactions and balances have been eliminated.
Net loss per common share	Net loss per share is calculated in accordance with FASB ASC Topic 260 (formerly SFAS No. 128, Earnings Per Share). The weighted-average number of common shares outstanding during each period is used to compute basic loss per share. Diluted loss per share is computed using the weighted average number of shares and dilutive potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net loss per common share is based on the weighted average number of shares of common stock outstanding during the periods presented. The Company had 519,900, of which 490,000 are derived from convertible notes payable and 29,900 from convertible preferred stock, and 0 of common stock equivalents that were excluded from earnings per share due to the anti-dilutive nature during the years ended December 31, 2017 and 2016, respectively.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes Tables
Tax effects of the temporary differences	December 31, 2017 December 31, 2016 Net operating loss carry forward $ 828,000 $ 804,000 Applicable Canadian Federal and Provincial tax rates 26.5 % 26.5 % Deferred tax asset related to net operating losses 219,000 213,000 Deferred tax asset relating to debt discounts and derivative liability (at 26.55) 5,000 - Valuation allowance (224,000 ) (213,000 ) Net deferred tax asset $ - $ -
Reconciliation of income taxes	December 31, 2017 December 31, 2016 Tax benefit at United States Federal statutory rate (35%) $ 16,000 $ 32,000 Differences in U.S. and Canadian tax rates on provision (5,000 ) (7,500 ) Increase in valuation allowance (11,000 ) (24,500 ) Income tax provision $ - $ -

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets Tables
Estimated future amortization expense	Estimated future amortization expense totals as follows: Year ended December 31, 2018 $ 39,667 2019 39,667 2020 36,611 2021 - 2022 - Total $ 115,945

Derivative Liability (Tables)

Derivative Liability (Tables)	12 Months Ended
	Dec. 31, 2017
Derivative Liability Tables
Summary of activity of derivative liability	The following table summarizes the derivative liabilities included in the balance sheet at December 31, 2017: Fair Value of Embedded Derivative Liabilities: Balance, December 31, 2016 $ - Initial measurement of derivative liabilities recorded as debt discount 4,900 Initial measurement of derivative liabilities recorded as day one loss 448 Change in fair market value 14,980 Write off due to conversion - Balance, December 31, 2017 $ 20,328

Notes Payable, Related Party (T

Notes Payable, Related Party (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Payable Related Party Tables
Future maturities of related party notes payable	Future maturities of related party notes payable are: Year ended December 31, 2018 $ 81,500 2019 5,000 Total $ 86,500

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2017
Convertible Notes Payable Tables
Summary of outstanding convertible and non-convertible notes	A summary of the outstanding convertible and non-convertible notes payable as of December 31, 2016 is as follows: Due Date Principal Discount Net Value Noteholder 1 9/1/2016 $ 14,200 $ - $ 14,200 Noteholder 1 6/2/2017 16,500 (6,916 ) 9,584 Total $ 30,700 $ (6,916 ) $ 23,784 A summary of the outstanding convertible and non-convertible notes payable as of December 31, 2017 is as follows: Due Date Principal Discount Net Value Noteholder 2 On Demand $ 4,900 $ - $ 4,900 Total $ 4,900 $ - $ 4,900

Subsequent Events (Tables)

Subsequent Events (Tables)	12 Months Ended
	Dec. 31, 2017
Subsequent Events Tables
Pro forma financial information	DLT RESOLUTION, INC COMBINED PRO FORMA STATEMENTS OF OPERATIONS (UNAUDITED) DLT AJD Pro Forma Adjustments Pro Forma Revenue $ 2,423 $ 39,858 $ - $ 42,281 Cost of revenue 379 20,545 - 20,924 Gross margin 2,044 19,313 - 21,357 Operating expenses General and administrative 14,369 12,508 - 26,877 Professional fees 24,351 - - 24,351 Total operating expenses 38,720 12,508 - 51,228 Loss from operations (36,676 ) 6,805 - (29,871 ) Other income (expense) Discharge of indebtedness 26,306 - - 26,306 Loss on change in fair market value of derivative liability (14,980 ) - - (14,980 ) Interest expense (19,337 ) - - (19,337 ) Total other income (expense) (8,011 ) - - (8,011 ) Net income (loss) $ (44,687 ) $ 6,805 $ - $ (37,882 ) DLT AJD Pro Forma Adjustments Pro Forma ASSETS Current assets Cash $ 8,609 $ - $ 297 (a) $ 8,906 Accounts receivable - 45,039 68,231 (a) 113,270 Total current assets 8,609 45,039 68,528 122,176 Equipment - 27,458 - 27,458 Intangible assets, net of accumulated amortization 115,944 - 544,000 (b) 659,944 Goodwill - - 657,000 (b) 657,000 Total assets $ 124,553 $ 72,497 $ 1,269,528 $ 1,466,578 LIABILITIES AND STOCKHOLDERS' DEFICIT Current liabilities Bank overdraft $ 7 $ 16 $ (16 )(a) $ 7 Accounts payable and accrued liabilities 100,960 5,081 7,568 (a) 113,609 Dividends payable 26,697 - - 26,697 Related party payables 44,679 33,137 37,981 (a) 115,797 Current notes payables 81,500 27,458 - 108,958 Derivative liability 20,328 - - 20,328 Convertible notes payable 4,900 - - 4,900 Total current liabilities 279,071 65,692 45,533 390,296 Notes payable, net of current portion 5,000 - - 5,000 Total liabilities 284,071 65,692 45,533 395,296 Stockholders' deficit Series A preferred stock 25,000 - - 25,000 Series B preferred stock 64,000 - - 64,000 Common stock 21,573 - 4,200 (c) 25,773 Additional paid in capital 3,129,894 - 1,196,800 (c) 4,326,694 Other comprehensive income 16 - - 16 Treasury stock (5,300 ) - - (5,300 ) Accumulated deficit (3,394,701 ) 6,805 22,995 (a) (3,364,901 ) Total stockholders' deficit (159,518 ) 6,805 1,223,995 1,071,282 Total liabilities and stockholders' deficit $ 124,553 $ 72,497 $ 1,269,528 $ 1,466,578

Nature of Business (Details Nar

Nature of Business (Details Narrative)	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
State Country Name	Nevada
Date of Incorporation	Jan. 17, 2007

Significant Accounting Polici26

Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenue	$ 2,423
Net capitalized software development costs	119,000	0
Series B preferred stock issued for intangible asset	64,000
Account payable entered into for intangible asset	55,000
Depreciation and amortization expense	3,056
Working capital deficit	269,213
Accumulated deficit	$ (3,393,452)	$ (3,348,765)
Convertible note [Member]
Shares reserved for future issuance	519,900	490,000
Convertible Preferred Stock [Member]
Anti-dilutive shares	29,900	29,900
Common Stock [Member]
Anti-dilutive shares	0	0

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Dec. 15, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2014
Treasury stock shares		3,815,000	38,000
Convertible preferred stock, par value		$ 0.001	$ 0.001
Dividends payable		$ 26,697	$ 25,448
Common stock, shares authorized		275,000,000	275,000,000
Common stock, shares issued		21,572,871	27,333,221
Common stock, shares outstanding		17,757,871	27,295,221
Common stock par value		$ 0.001	$ 0.001
Reverse stock split	1:10
Treasury stock		$ 5,300	$ 100
Notes payable entered into for purchase of treasury stock		(5,000)
Related party note payable entered into for purchase of treasury stock		$ (200)
Outstanding common shares of treasury stock		3,777,000
Related party [Member]
Shares issued		14,000
Unrelated Party [Member]
Shares issued		50,000
Common Stock
Conversion of preferred shares to common shares			13,117,000
Common shares issued in exchange for related party payable, shares		345,350
Common shares rescinded, shares		(7,114,000)
Former officer [Member]
Treasury stock				$ 100
Former officer [Member] | Common Stock
Treasury stock shares				380,000
Series A Preferred Stock
Percentage of convertible shares				12.00%
Percentage of dividends				12.00%
Convertible preferred stock, par value				$ 0.01
Converted share per value				$ 1
Notes payable outstanding amount			$ 50,000
Conversion of preferred shares to common shares			131,170
Exchange and rescission shares of common stock		241,700
Common shares issued			131,170,000
Shares issued			50,000
Series B Convertible Preferred Stock [Member]
Convertible Preferred stock, shares authorized		500,000	500,000
Convertible Preferred stock, shares issued		64,000	0
Convertible Preferred stock, shares outstanding		64,000	0
Convertible preferred stock, par value		$ 1	$ 1
Common stock per share		$ 0.20
Series A Convertible Preferred Stock
Converted shares			131,170
Pre-split common shares issued			131,170,000
Convertible Preferred stock, shares authorized		5,000,000	5,000,000
Convertible Preferred stock, shares issued		25,000	0
Convertible Preferred stock, shares outstanding		25,000	0
Convertible preferred stock, par value		$ 1	$ 1
Common stock valued		$ 25,000
Series B Preferred Stock | Related party [Member]
Preferred stock issued as payment for services, Shares		64,000
Preferred stock issued as payment for services, Value		$ 64,000
Common Stock, voting rights		one vote
Common Stock
Common stock shares issued in exchange of notes payable, shares		1,250,000
Common stock shares issued in exchange of notes payable, amount		$ 250,000
Common shares issued in exchange for related party payable, shares		345,350
Common shares issued in exchange for related party payable, value		$ 34,536
Common shares rescinded, shares		7,114,000
Common shares rescinded, value		$ 0

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Income Taxes Details
Net operating loss carry forward	$ 828,000	$ 804,000
Applicable Canadian Federal and Provincial tax rates	26.50%	26.50%
Deferred tax asset related to net operating losses	$ 219,000	$ 213,000
Deferred tax asset relating to debt discounts and derivative liability (at 26.55)	5,000
Valuation allowance	(224,000)	(213,000)
Net deferred tax asset

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Taxes Details 1
Tax benefit at United States Federal statutory rate (35%)	$ 16,000	$ 32,000
Differences in U.S. and Canadian tax rates on provision	(5,000)	(7,500)
Increase in valuation allowance	(11,000)	(24,500)
Income tax provision

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2017
Federal statutory rate	35.00%
Net operating loss carry forwards, expiration date	2,026
Maximum [Member]
Reduction in corporate tax rate	21.00%

Intangible Assets (Details)

Intangible Assets (Details)	Dec. 31, 2017USD ($)
Year ended December 31,
2,018	$ 39,667
2,019	39,667
2,020	36,611
2,021
2,022
Total	$ 115,945

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets Details
Net capitalized software development costs	$ 119,000	$ 0
Series B preferred stock issued for intangible asset	64,000
Account payable issued for intangible asset	55,000
Depreciation and amortization expense	$ 3,056

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Aug. 08, 2015	May 22, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Unamortized debt discount			$ 0	$ 6,916
Debt discount			15,784	10,249	$ 5,535
Expenses paid on behalf of the company by related parties			19,418	2,350
Accounts payable paid by related party			12,569
Current period expenses paid by related party			6,849
Forgiveness of related party payable			500
Forgiveness of related party convertible note payable			2,634
Forgiveness of related party convertible interest			606
Related party convertible notes payable				2,634
Accrued interest				606	$ 360
Website development costs			69,000
Proceeds from related party loans			7,924
Forgiveness of related party interest payable			2,300	40,000
Accounts payable, related party			55,000
Convertible Notes Payable [Member]
Related party convertible notes payable	$ 15,784
Interest rate	6.00%	10.00%
Debt due date	Aug. 24, 2016
Conversion price	$ 0.01
Notes Payable [Member]
Related party convertible notes payable			95,000
Write off paid in capital			$ 1,694
Interest rate			3.00%		9.00%
Debt due date					Nov. 19, 2016
Series B Preferred Stock | Related party [Member]
Issuance of shares for development cost, Shares			14,000
Issuance of shares for development cost, Amount			$ 14,000
Accounts payable, related party			$ 55,000

Derivative Liabilities (Details

Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value of Embedded Derivative Liabilities:
Balance at December 31, 2016
Initial measurement of derivative liabilities recorded as debt discount	4,900
Initial measurement of derivative liabilities recorded as day one loss	448
Change in fair market value	14,980
Write off due to conversion
Balance at September 30, 2017	$ 20,328

Derivative Liabilities (Detai35

Derivative Liabilities (Details Narrative) - USD ($)	Aug. 08, 2015	May 22, 2017	Dec. 31, 2017	Dec. 31, 2016
Derivative liability			$ 20,328
Convertible note payable			4,900	30,700
Excess fair market value of derivative liability charged to interest			448
Amortization expense			4,900	32,667
Loss on change in fair market value of derivative liability			$ (14,980)
Risk free interest rate			1.53%
Dividend yield			0.00%
Expected lives			6 months
Expected volatility			376.00%
Convertible Notes Payable [Member]
Derivative liability		$ 5,348
Convertible note payable		$ 4,900	$ 4,900
Interest rate	6.00%	10.00%
Debt instrument convertible note conversion description		The note bears interest at a rate of 10% per annum and can be convertible into the Company’s common shares 90 days after issuance, at the holder’s option, at the conversion rate equal to the lesser of a 50% discount from the last trade prior to conversion or $0.01

Notes Payable, Related Party (D

Notes Payable, Related Party (Details) - Notes Payable [Member]	Dec. 31, 2017USD ($)
Year ended December 31,
2,018	$ 81,500
2,019	5,000
Total	$ 86,500

Notes Payable, Related Party 37

Notes Payable, Related Party (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Issuance of preferred shares for repayment of note payable, Amount			$ 50,000
Preferred stock issued for repayment of accrued interest payable			31,500
Preferred stock issued for repayment of note payable			18,500
Common shares issued in exchange for note payable principal, Amount		250,000
Current notes payable, related party		81,500	331,500
Interest payable, related party		19,545	10,299
Notes payable, related party, net of current portion		$ 5,000
Notes Payable [Member]
Consulting services amount				$ 350,000
Interest rate		3.00%		9.00%
Debt due date				Nov. 19, 2016
Common Stock
Common shares issued in exchange for note payable principal, Shares	12,500,000
Common shares issued in exchange for note payable principal, Amount	$ 250,000
Series A Preferred Stock
Issuance of preferred shares for repayment of note payable, Amount			$ 50,000

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Principal	$ 4,900	$ 30,700
Discount	0	(6,916)
Net Value	$ 4,900	$ 23,784
Noteholder 1 [Member]
Due Date		9/1/2016
Principal		$ 14,200
Discount
Net Value		$ 14,200
Noteholder 2 [Member]
Due Date	On Demand	6/2/2017
Principal	$ 4,900	$ 16,500
Discount	0	(6,916)
Net Value	$ 4,900	$ 9,584

Convertible Notes Payable (De39

Convertible Notes Payable (Details Narrative) - USD ($)	Aug. 08, 2015	May 22, 2017	Jan. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Proceeds from convertible notes payable					$ 16,500
Convertible note payable				4,900	30,700
Unamortized debt discount				0	6,916
Forgiveness of debt				26,306
Proceeds from notes payable					600
Convertible Notes Payable [Member]
Proceeds from convertible notes payable					$ 16,500	$ 14,200
Debt instrument maturity date		Aug. 20, 2017			Jun. 2, 2017	Sep. 1, 2016
Common stock rate per share					$ 0.01	$ 0.01
Convertible note payable		$ 4,900		4,900
Accrued interest				$ 299
Interest rate	6.00%	10.00%
Debt instrument Convertible conversion description		The note bears interest at a rate of 10% per annum and can be convertible into the Company’s common shares 90 days after issuance, at the holder’s option, at the conversion rate equal to the lesser of a 50% discount from the last trade prior to conversion or $0.01
Convertible Notes Payable [Member] | Settlement Agreements [Member]
Convertible note payable			$ 30,700
Unamortized debt discount			6,916
Forgiveness of debt			23,784
Accrued interest			1,923
Proceeds from notes payable			600
Additional gain on the forgiveness			$ 2,523

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenue	$ 2,423
Cost of revenue	379
Gross margin	2,044
Operating expenses
General and administrative	14,369	8,698
Professional fees	24,351	22,549
Total operating expenses	38,720	31,247
Loss from operations	(36,676)	(31,247)
Other income (expense)
Discharge of indebtedness	26,306
Loss on change in fair market value of derivative liability	(14,980)
Interest expense	19,337	56,718
Total other income (expense)	8,011	56,718
Net income (loss)	(44,687)	$ (87,965)
Pro Forma Adjustments [Member]
Revenue
Cost of revenue
Gross margin
Operating expenses
General and administrative
Professional fees
Total operating expenses
Loss from operations
Other income (expense)
Discharge of indebtedness
Loss on change in fair market value of derivative liability
Interest expense
Total other income (expense)
Net income (loss)
Pro Forma [Member]
Revenue	42,281
Cost of revenue	20,924
Gross margin	21,357
Operating expenses
General and administrative	26,877
Professional fees	24,351
Total operating expenses	51,228
Loss from operations	(29,871)
Other income (expense)
Discharge of indebtedness	26,306
Loss on change in fair market value of derivative liability	(14,980)
Interest expense	(19,337)
Total other income (expense)	(8,011)
Net income (loss)	(37,882)
DLT [Member]
Revenue	2,423
Cost of revenue	379
Gross margin	2,044
Operating expenses
General and administrative	14,369
Professional fees	24,351
Total operating expenses	38,720
Loss from operations	(36,676)
Other income (expense)
Discharge of indebtedness	26,306
Loss on change in fair market value of derivative liability	(14,980)
Interest expense	(19,337)
Total other income (expense)	(8,011)
Net income (loss)	(44,687)
AJD [Member]
Revenue	39,858
Cost of revenue	20,545
Gross margin	19,313
Operating expenses
General and administrative	12,508
Professional fees
Total operating expenses	12,508
Loss from operations	6,805
Other income (expense)
Discharge of indebtedness
Loss on change in fair market value of derivative liability
Interest expense
Total other income (expense)
Net income (loss)	$ 6,805

Subsequent Events (Details 1)

Subsequent Events (Details 1) - USD ($)		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash		$ 8,609		$ 20,334
Total current assets		8,609
Intangible assets, net of accumulated amortization		115,944
Total assets		124,553
Current liabilities
Bank overdraft		7	7
Accounts payable and accrued liabilities		26,415	28,473
Dividends payable		26,697	25,448
Related party payables		44,679	39,599
Current notes payables		81,500	331,500
Derivative liability		20,328
Convertible notes payable		4,900	23,784
Total current liabilities		279,071	462,344
Notes payable, net of current portion		5,000
Total liabilities		284,071	462,344
Stockholders' deficit
Common stock		21,573	27,333
Additional paid in capital		3,129,894	2,859,164
Other comprehensive income		16	24
Treasury stock		5,300	100
Accumulated deficit		(3,393,452)	(3,348,765)
Total stockholders' deficit		(159,518)	(462,344)	$ (474,431)
Total liabilities and stockholders' deficit		124,553
Pro Forma Adjustments [Member]
Current assets
Cash	[1]	297
Accounts receivable	[1]	68,231
Total current assets		68,528
Equipment
Intangible assets, net of accumulated amortization	[2]	544,000
Goodwill	[2]	657,000
Total assets		1,269,528
Current liabilities
Bank overdraft	[1]	(16)
Accounts payable and accrued liabilities	[1]	7,568
Dividends payable
Related party payables	[1]	37,981
Current notes payables
Derivative liability
Convertible notes payable
Total current liabilities		45,533
Notes payable, net of current portion
Total liabilities		45,533
Stockholders' deficit
Common stock	[3]	4,200
Additional paid in capital	[3]	1,196,800
Other comprehensive income
Treasury stock
Accumulated deficit	[1]	22,995
Total stockholders' deficit		1,223,995
Total liabilities and stockholders' deficit		1,269,528
Pro Forma Adjustments [Member] | Series A Preferred Stock
Stockholders' deficit
Preferred stock
Pro Forma Adjustments [Member] | Series B Preferred Stock
Stockholders' deficit
Preferred stock
Pro Forma [Member]
Current assets
Cash		8,906
Accounts receivable		113,270
Total current assets		122,176
Equipment		27,458
Intangible assets, net of accumulated amortization		659,944
Goodwill		657,000
Total assets		1,466,578
Current liabilities
Bank overdraft		7
Accounts payable and accrued liabilities		113,609
Dividends payable		26,697
Related party payables		115,797
Current notes payables		108,958
Derivative liability		20,328
Convertible notes payable		4,900
Total current liabilities		390,296
Notes payable, net of current portion		5,000
Total liabilities		395,296
Stockholders' deficit
Common stock		25,773
Additional paid in capital		4,326,694
Other comprehensive income		16
Treasury stock		(5,300)
Accumulated deficit		(3,364,901)
Total stockholders' deficit		1,071,282
Total liabilities and stockholders' deficit		1,466,578
Pro Forma [Member] | Series A Preferred Stock
Stockholders' deficit
Preferred stock		25,000
Pro Forma [Member] | Series B Preferred Stock
Stockholders' deficit
Preferred stock		64,000
DLT [Member]
Current assets
Cash		8,609
Accounts receivable
Total current assets		8,609
Equipment
Intangible assets, net of accumulated amortization		115,944
Goodwill
Total assets		124,553
Current liabilities
Bank overdraft		7
Accounts payable and accrued liabilities		100,960
Dividends payable		26,697
Related party payables		44,679
Current notes payables		81,500
Derivative liability		20,328
Convertible notes payable		4,900
Total current liabilities		279,071
Notes payable, net of current portion		5,000
Total liabilities		284,071
Stockholders' deficit
Common stock		21,573
Additional paid in capital		3,129,894
Other comprehensive income		16
Treasury stock		(5,300)
Accumulated deficit		(3,394,701)
Total stockholders' deficit		(159,518)
Total liabilities and stockholders' deficit		124,553
DLT [Member] | Series A Preferred Stock
Stockholders' deficit
Preferred stock		25,000
DLT [Member] | Series B Preferred Stock
Stockholders' deficit
Preferred stock		64,000
AJD [Member]
Current assets
Cash
Accounts receivable		45,039
Total current assets		45,039
Equipment		27,458
Intangible assets, net of accumulated amortization
Goodwill
Total assets		72,497
Current liabilities
Bank overdraft		16
Accounts payable and accrued liabilities		5,081
Dividends payable
Related party payables		33,137
Current notes payables		27,458
Derivative liability
Convertible notes payable
Total current liabilities		65,692
Notes payable, net of current portion
Total liabilities		65,692
Stockholders' deficit
Common stock
Additional paid in capital
Other comprehensive income
Treasury stock
Accumulated deficit		6,805
Total stockholders' deficit		6,805
Total liabilities and stockholders' deficit		72,497
AJD [Member] | Series A Preferred Stock
Stockholders' deficit
Preferred stock
AJD [Member] | Series B Preferred Stock
Stockholders' deficit
Preferred stock
[1]	Change in balance sheet accounts from December 31, 2017 to date of acquisition on January 21, 2018.
[2]	Fair value of intangible assets acquired. Values are based on preliminary work and are subject to change.
[3]	Fair value of common stock issued for consideration.

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member]	1 Months Ended		12 Months Ended
	Jan. 31, 2018USD ($)shares	Jan. 21, 2018CAD ($)shares	Dec. 31, 2017USD ($)shares
AJD [Member]
Conditional issuance of common stock shares reserve for future issuance | shares			3,675,000
Stock Purchase Agreement [Member]
Business acquisition, shares to be acquired under agreement | shares		80
Business acquisition, ownership interest to be acquired under agreement		80.00%
Restricted common shares issued | shares		525,000
Data Services sale		$ 127,000
Condition [Member] | AJD [Member]
Conditional issuance of common stock shares reserve for future issuance | shares			1,050,000
Gross sales			$ 500,000
Restricted common shares exchange description			1,050,000 Shares upon A.J.D Data Services reaching $500,000 in gross sales
Condition One [Member] | AJD [Member]
Conditional issuance of common stock shares reserve for future issuance | shares			1,050,000
Gross sales			$ 1,000,000
Restricted common shares exchange description			1,050,000 Shares upon A.J.D Data Services reaching $1,000,000 in cumulated gross sales
Condition Two [Member] | AJD [Member]
Conditional issuance of common stock shares reserve for future issuance | shares			525,000
Gross sales			$ 1,500,000
Pre tax earnings			$ 100,000
Restricted common shares exchange description			525,000 Shares upon A.J.D Data Services reaching $1,500,000 in cumulated gross sales with $100,000 in pre-tax earnings
Condition Three [Member] | AJD [Member]
Conditional issuance of common stock shares reserve for future issuance | shares			525,000
Gross sales			$ 2,000,000
Pre tax earnings			$ 150,000
Restricted common shares exchange description			525,000 Shares upon A.J.D Data Services reaching $2,000,000 in cumulated gross sales with $150,000 in pre-tax earnings
Condition Four [Member] | AJD [Member]
Conditional issuance of common stock shares reserve for future issuance | shares			525,000
Gross sales			$ 2,500,000
Pre tax earnings			$ 200,000
Restricted common shares exchange description			525,000 Shares upon A.J.D Data Services reaching $2,500,000 in cumulated gross sales with $200,000 in pre-tax earnings
Unregistered Stock Sales [Member]
Restricted common shares sold | shares	381,818
Proceeds issuance of common stock	$ 77,515