SMG Industries (SMGI) 10-K 19 Apr 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Apr. 19, 2021	Jun. 30, 2020
Document and Entity Information
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Registrant Name	SMG Industries Inc.
Entity Central Index Key	0001426506
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$ 839,761
Trading Symbol	SMGI
Title of 12(b) Security	None
Entity Common Stock, Shares Outstanding		19,671,258
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	true

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 263,814	$ 29,568
Restricted cash	715,274
Accounts receivable, net of allowance for doubtful accounts of $691,098 and $42,182 as of December 31, 2020 and 2019, respectively	4,920,967
Prepaid expenses and other current assets	1,409,996	102,567
Current assets of discontinued operations	437,787	1,572,127
Total current assets	7,747,838	1,704,262
Property and equipment, net of accumulated depreciation of $5,991,572 and $451,195 as of December 31, 2020 and 2019, respectively	16,337,914	1,311,991
Right of use assets - operating lease	1,270,989	46,882
Other assets	499,707	2,620
Other assets of discontinued operations, net	1,568,700	3,365,629
Total assets	27,425,148	6,431,384
Current liabilities:
Accounts payable	3,171,086	603,129
Accounts payable - related party	205,444
Accrued expenses and other liabilities	2,373,057	258,543
Right of use liabilities - operating leases short term	575,517	29,313
Deferred revenue	30,000	30,000
Secured line of credit	4,046,256	10,204
Current portion of unsecured notes payable	2,187,436	76,374
Current portion of secured notes payable, net	4,010,627	717,504
Current portion of convertible notes, net	50,000
Current liabilities of discontinued operations	2,243,037	4,042,055
Total current liabilities	18,892,460	5,767,122
Long term liabilities:
Convertible notes payable, net	2,417,335	260,926
Notes payable - unsecured, net of current portion	1,040,223	0
Notes payable - secured, net of current portion	14,038,409	727,701
Right of use liabilities - operating leases, net of current portion	846,212	17,569
Long term liabilities of discontinued operations	1,008,362	579,514
Total liabilities	38,243,001	7,352,832
Commitments and contingencies
Stockholders' deficit
Common stock - $0.001 par value; 250,000,000 shares authorized; 19,446,258 and 14,881,372 shares issued and outstanding at December 31, 2020 and 2019, respectively	19,447	14,881
Additional paid in capital	10,978,254	4,756,194
Accumulated deficit	(21,815,556)	(5,692,525)
Total stockholders' deficit	(10,817,853)	(921,448)
Total liabilities and stockholders' deficit	27,425,148	6,431,384
Series A Preferred Stock [Member]
Stockholders' deficit
Preferred stock 1,000,000 shares authorized	2	2
Series B Preferred Stock [Member]
Stockholders' deficit
Preferred stock 1,000,000 shares authorized	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Allowance for Doubtful Accounts Receivable, Current	$ 691,098	$ 42,182
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 5,991,572	$ 451,195
Preferred Stock, Shares Authorized	1,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Shares, Issued	19,446,258	14,881,372
Common Stock, Shares, Outstanding	19,446,258	14,881,372
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	2,000	2,000
Preferred Stock, Shares Issued	2,000	2,000
Preferred Stock, Shares Outstanding	2,000	2,000
Series B Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	6,000	6,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUES	$ 26,665,719	$ 508,659
COST OF REVENUES	29,477,208	967,305
GROSS LOSS	(2,811,489)	(458,646)
OPERATING EXPENSES:
Selling, general and administrative	5,267,186	1,707,982
Impairment expense	1,084,671	565,466
Acquisition costs	1,485,829	70,945
Total operating expenses	7,837,686	2,344,393
LOSS FROM OPERATIONS	(10,649,175)	(2,803,039)
OTHER INCOME (EXPENSE)
Interest expense, net	(3,801,020)	(573,028)
Other income	74,587	14,159
Other expense	(30,000)
Loss on settlement of notes payable	(14,204)	(101,251)
Gain on sale of assets	220,315	3,669
Gain on extinguishment of debt	94,339	0
Total other expense	(3,455,983)	(656,451)
NET LOSS FROM CONTINUING OPERATIONS	(14,105,158)	(3,459,490)
Gain on disposal of discontinued operations	572,741
Loss from discontinued operations	(2,336,573)	(524,868)
NET LOSS	(15,868,990)	(3,984,358)
Preferred stock dividends	(254,041)	(30,740)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (16,123,031)	$ (4,015,098)
Net loss per common share
Continuing operations	$ (0.80)	$ (0.25)
Discontinued operations	(0.10)	(0.04)
Net loss attributable to common shareholders	$ (0.90)	$ (0.29)
Weighted average common shares outstanding
Basic	17,860,452	13,824,474
Diluted	17,860,452	13,824,474

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulate Deficit [Member]	Total
Beginning balance at Dec. 31, 2018	$ 0		$ 11,911	$ 1,567,567	$ (1,677,427)	$ (97,949)
Beginning balance (in shares) at Dec. 31, 2018	0		11,910,690
Shares issued for cash	$ 0		$ 1,436	357,564	0	359,000
Shares issued for cash (in shares)			1,436,000
Shares issued to settle accounts liabilities	0		$ 1,334	432,076	0	433,410
Shares issued to settle accounts liabilities (in shares)			1,334,682
Share based compensation	$ 0		$ 200	245,899	0	246,099
Share based compensation (Shares)	0		200,000
Shares issued for business acquisition	$ 2		$ 0	1,938,998	0	1,939,000
Shares issued for business acquisition (in shares)	2,000		0
Warrant issued for notes payable - debt discount	$ 0		$ 0	214,090	0	214,090
Preferred stock dividends	0		0	0	(30,740)	(30,740)
Net loss	0		0	0	(3,984,358)	(3,984,358)
Ending balance at Dec. 31, 2019	$ 2		$ 14,881	4,756,194	(5,692,525)	(921,448)
Ending balance (in shares) at Dec. 31, 2019	2,000		14,881,372
Share based compensation	$ 0		$ 0	66,566	0	66,566
Share based compensation (Shares)	0		0
Shares issued for business acquisition	$ 0	$ 6	$ 0	4,379,994	0	4,380,000
Shares issued for business acquisition (in shares)	0	6,000	0
Share issued for deferred financing cost	$ 0		$ 2,499	417,289	0	419,788
Share issued for deferred financing cost (in shares)	0		2,498,736
Warrant issued for notes payable - debt discount	$ 0		$ 0	59,439	0	59,439
Preferred stock dividends	0		0	0	(254,041)	(254,041)
Returned shares of MG Cleaners LLC	$ 0		$ (1,408)	1,408	0	0
Returned shares of MG Cleaners LLC (in shares)	0		(1,408,276)
Cancellation of Series B preferred stock and accrued dividends	$ 0	$ (6)	$ 0	177,129	0	177,123
Cancellation of Series B preferred stock and accrued dividends (in shares)	0	(6,000)	0
Shares issued to settle liabilities	$ 0		$ 446	65,554	0	66,000
Shares issued to settle liabilities (in shares)			445,926
Shares issued with debt and beneficial conversion feature on convertible notes payable	0		$ 3,029	1,054,681	0	1,057,710
Shares issued with debt and beneficial conversion feature on convertible notes payable (in shares)			3,028,500
Net loss	0		$ 0	0	(15,868,990)	(15,868,990)
Ending balance at Dec. 31, 2020	$ 2		$ 19,447	$ 10,978,254	$ (21,815,556)	$ (10,817,853)
Ending balance (in shares) at Dec. 31, 2020	2,000		19,446,258

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss from continuing operations	$ (14,105,158)	$ (3,459,490)
Adjustments to reconcile net loss to net cash used in operating activities:
Share based compensation	66,566	246,099
Depreciation and amortization	4,901,689	240,318
Amortization of deferred financing costs	609,396	516,956
Amortization of right of use assets - operating leases	286,790	305,903
Impairment expense	1,084,671	565,466
Bad debt expense	474,708	52,737
Loss on settlement of liabilities	21,407	69,512
Gain on disposal of assets	(220,315)	(3,669)
Gain extinguishment of debt	(94,339)	0
Changes in:
Accounts receivable	2,782,038	29,716
Prepaid expenses and other current assets	558,182	(77,568)
Accounts payable	(2,158,362)	936,797
Accounts payable related party	130,444	0
Accrued expenses and other liabilities	2,067,828	198,506
Right of use operating lease liabilities	(136,050)	(305,903)
Deferred revenue	0	30,000
Net cash used in operating activities from continuing operations	(3,730,505)	(654,620)
Net cash used in operating activities from discontinued operations	(242,162)	340,317
Net cash used in operating activities	(3,972,667)	(314,303)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for acquisition of 5J Entities, net	(6,320,168)	0
Cash paid for acquisition of Trinity Services, LLC	0	(500,000)
Cash paid for disposition of MG Cleaners, LLC	(75,000)	0
Cash received from sale of property and equipment	4,200	0
Cash paid for purchase of property and equipment	(404,200)	(28,107)
Net cash used in investing activities from continuing operations	(6,795,168)	(528,107)
Net cash used in investing activities from discontinued operations	(42,368)	(15,325)
Net cash used in investing activities	(6,837,536)	(543,432)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of deferred financing costs	(223,558)	0
Proceeds from secured line of credit, net	4,156,238	0
Payments on secured line of credit, net	0	(33,015)
Proceeds from notes payable	5,584,048	1,180,000
Payments on notes payable	(1,385,535)	(819,105)
Proceeds from sales of common stock	0	359,000
Proceeds from convertible notes payable	3,144,295	50,000
Payments in MG Cleaners acquisition - related party	0	(21,000)
Net cash provided by financing activities from continuing operations	11,275,488	715,880
Net cash provided by financing activities from discontinued operations	484,235	170,130
Net cash provided by financing activities	11,759,723	886,010
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	949,520	28,275
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	29,568	1,293
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	979,088	29,568
Supplemental disclosures:
Cash paid for income taxes	0	0
Cash paid for interest	1,979,483	221,140
Noncash investing and financing activities
Capitalization of ROU assets and liabilities - operating	0	352,785
Non-cash consideration paid for business acquisitions	4,380,000	1,939,000
Cancellation of Series B Convertible Preferred stock and accrued dividends	177,123	0
Non-cash consideration paid for increase in secured notes payable	5,840,622	0
Non-cash consideration paid for prepaids from debt financing	331,065	0
Non-cash consideration increase in convertible notes payable	225,000	0
Debt discount from issuance of common stock warrants	59,439	214,090
Preferred stock dividend	254,041	30,740
Settlement of accounts payable and accrued interest with common stock issuance	66,000	144,016
Settlement of notes payable with common stock issuance	0	219,882
Settlement of accounts payable with note payable	0	123,818
Expenses paid by related party	69,516	0
Shares issued for deferred financing costs	419,788	0
Prepaid expenses financed with note payable	100,997	234,914
Equipment received in exchange for settlement of notes receivable	223,200	0
Note payable for property and equipment	1,353,500	0
Beneficial conversion feature on convertible notes payable	1,057,710	0
Capitalized accrued interest	$ 0	$ 4,559

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2020
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 — ORGANIZATION AND NATURE OF BUSINESS Organization and Nature of Business SMG Industries Inc. (“we”, “our”, the “Company” or “SMG”) is a corporation established pursuant to the laws of the State of Delaware on January 7, 2008. The Company’s original business was the acquisition and stockpile of a rare metal known as Indium used in cell phones and other industrial applications. The Company eventually sold its stockpile and distributed most of the proceeds to its stockholders via special dividends and share repurchases. The Company today is a growth-oriented midstream, logistics and oilfield services company that operates throughout the domestic Southwest United States. Through its wholly-owned operating subsidiaries, the Company offers an expanding suite of products and services across the oilfield market segments of drilling, completions and production. SMG is headquartered in Houston, Texas with facilities in Tomball, Odessa, Floresville, Henderson, Victoria and Palestine, Texas. In March 2020 the World Health Organization declared COVID-19 a pandemic. Throughout 2020 and into 2021, many variants of the virus arose. We are still assessing the impact COVID-19 and related variants (together, “COVID-19”) may have on our business, but there can be no assurance that this analysis will enable us to avoid part or all of any impact from the spread of COVID-19 or its consequences, including downturns in business sentiment generally. The extent to which the COVID-19 pandemic and global efforts to contain its spread will impact our operations will depend on future developments, which are highly uncertain and cannot be predicted at this time, and include the duration, severity and scope of the pandemic and the actions taken to contain or treat the COVID-19 pandemic.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly subsidiaries, 5J Trucking LLC, 5J Oilfield Services LLC, 5J Specialized LLC, 5J Transportation LLC and 5J Brokerage LLC (together referred to as “5J”), Momentum Water Transfer Services, LLC Jake Oilfield Solutions LLC and Trinity Services LLC, all of which have a fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation. Use of Estimates in Financial Statement Preparation The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Acquisition Accounting The Company’s acquisitions are accounted for using the purchase acquisition method of accounting whereby purchase price is allocated to tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The consolidated statements of operations for the fiscal years presented include the results of operations for each of the acquisitions from the date of acquisition. Customer Concentration and Credit Risk During the year ended December 31, 2020, one customer accounted for 11% of our total gross revenues. During fiscal year 2019, one customer accounted for approximately 71% of our total gross revenues. One customer accounted for 10% of accounts receivable at December 31, 2020 and no customer accounted for more than 10% of accounts receivable as of December 31, 2019. No vendors exceeded 10% of accounts payable at December 31, 2020 and 2019. The Company maintains demand deposits with commercial banks. At times, certain balances held within these accounts may not be fully guaranteed or insured by the U.S. federal government. The uninsured portion of cash are backed solely by the assets of the underlying institution. As such, the failure of an underlying institution could result in financial loss to the Company. Cash and Cash Equivalents Cash equivalents include all highly liquid investments with original maturities of three months or less. Accounts Receivable Accounts receivable are comprised of unsecured amounts due from customers. The Company carries its accounts receivable at their face amounts less an allowance for bad debts. The allowance for bad debts is recognized based on management’s estimate of likely losses per year, based on past experience and review of customer profiles and the aging of receivable balances. As of December 31, 2020 and 2019, the allowance for bad debts was $691,098 and $42,182, respectively. Inventory Inventory, consisting of raw materials, work in progress and finished goods, is valued at the lower of the inventory’s costs or net realizable value, using the first in, first out method to determine the cost. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to net realized value, if lower. All inventory of the Company is held by MG and Trinity and is classified in the December 31, 2020 and 2019 consolidated balances sheets as Current Assets of Discontinued Operations. Property and Equipment Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 -7 years Furniture, Fixtures and Other 3 - 7 years Goodwill, Intangible Assets, and Long-Lived Assets Goodwill is carried at cost and is not amortized. The Company tests goodwill for impairment on an annual basis at the end of each fiscal year, relying on a number of factors including operating results, business plans, economic projections, anticipated future cash flows and marketplace data. Company management uses its judgment in assessing whether goodwill has become impaired between annual impairment tests according to specifications set forth in ASC 350. The Company completed an evaluation of goodwill at December 31, 2019 and determined that the goodwill should be fully impaired. The fair value of the Company’s reporting unit is dependent upon the Company’s estimate of future cash flows and other factors. The Company’s estimates of future cash flows include assumptions concerning future operating performance and economic conditions and may differ from actual future cash flows. Estimated future cash flows are adjusted by an appropriate discount rate derived from the Company’s market capitalization plus a suitable control premium at date of the evaluation. The financial and credit market volatility directly impacts the Company’s fair value measurement through the Company’s weighted average cost of capital that the Company uses to determine its discount rate and through the Company’s stock price that the Company uses to determine its market capitalization. Therefore, changes in the stock price may also affect the amount of impairment recorded. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. During the years ended December 31, 2020 and 2019, the Company evaluated long lived assets for impairment and recorded impairment losses of $1,084,671 and $565,466, respectively. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Disaggregation of revenue All of the Company’s revenue from continuing operations is currently generated from services. As such no further disaggregation of revenue information is provided. All revenues are currently in the southern region of the United States. Service revenues are recognized when (or as) the Company satisfies a performance obligation by transferring control of the performance obligation to a customer. Control of a performance obligation may transfer to the customer either over time or at a point in time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the services to be provided. Control transfers over time when the customer is able to direct the use of and obtain substantially all of the benefits of our work as we perform. This typically occurs when services have no alternative use and the Company has a right to payment for performance completed to date, including a reasonable profit margin. The majority of our revenues are recognized at a point in time. Cost of Revenues Cost of revenues includes all direct expenses incurred to produce the revenue for the period. This includes, but is not limited to, direct employee cost, direct contract labor, transportation costs, equipment rental, equipment maintenance, fuel and non-cash depreciation of equipment. Cost of revenues are recorded in the same period as the corresponding revenue. Discontinued Operations A component of an entity that is disposed of by sale or abandonment is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity's operations and financial results. The results of discontinued operations are aggregated and presented separately in the Consolidated Statements of Operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheets as of December 31, 2020 and 2019. The cash flows of Trinity and MG Cleaners are reflected as cash flows from discontinued operations within the Company’s Consolidated Statements of Cash Flows for each period presented. Amounts presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical basis of assets, liabilities, and historical results of Trinity and MG Cleaners. The discontinued operations exclude general corporate allocations. Employee Benefits Wages, salaries, bonuses and social security contributions are recognized as an expense in the year in which the associated services are rendered by employees. Any unused portion of accrued sick or vacation leave expires on December 31 of each year and is not eligible to be carried over to the following year. Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The long-term debt approximate fair value since the related rates of interest approximate current market rates. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1: inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2: inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3: inputs to the valuation methodology are unobservable and significant to the fair value The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2020 and 2019, the Company recorded non-recurring fair value measurements related to the 5J, Trinity Services LLC and Momentum Water Transfer Services LLC acquisitions. These fair value measurements were classified as Level 3 within the fair value hierarchy. See Note 9. Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the year ended December 31, 2020, 2,060,000 of stock options, 1,763,335 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 26,792,950 shares issuable from convertible notes were considered for their dilutive effects. For the year ended December 31, 2019, 845,000 of stock options, 1,430,001 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 600,000 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the years ended December 31, 2020 and 2019, all potentially dilutive instruments were excluded as their effective would have been anti-dilutive. Basic and Diluted Loss December 31, 2020 December 31, 2019 Net loss from continuing operations $ (14,105,158) $ (3,459,490) Net loss from discontinued operations (1,763,832) (524,868) Net loss (15,868,990) (3,984,358) Preferred stock dividends (254,041) (30,740) Net loss attributable to common shareholders (16,123,031) (4,015,098) Basic and Dilutive Shares: Weighted average basic shares outstanding 17,860,452 13,824,474 Net dilutive stock options — — Dilutive shares 17,860,452 13,824,474 Assets Held for Sale Assets held for sale are measured at the lower of their carrying amount or fair value less cost to sell. See Note 9 for discussion of impairments of our assets held for sale that are included within assets and liabilities of discontinued operations on the consolidated balance sheet Income Taxes Income taxes are accounted under the asset-and-liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The portion of any deferred tax asset for which it is more likely than not that a tax benefit will not be realized must then be offset by recording a valuation allowance. A valuation allowance has been established against all of the deferred tax assets, as it is more likely than not that these assets will not be realized given the Company’s expected operating losses. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgement occurs. The Company recognizes potential interest and penalties, if any, related to income tax positions as a component of the provision for income taxes on the statements of operations. Share-Based Payment Arrangements The Company measures the cost of services received in exchange for an award of equity instruments (share-based payments, or SBP) based on the grant-date fair value of the award. That cost is recognized over the period during which an employee is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. Compensation expense for SBP awards granted to nonemployees is remeasured each period as the underlying options vest. The fair value of each option granted during the years ended December 31, 2020 and 2019 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table: 2020 2019 Expected dividend yield 0 % 0 % Expected option term (years) 5 5 Expected volatility 223% - 244 % 175% - 215 % Risk-free interest rate 0.33% - 0.89 % 1.6% - 2.3 % The expected term of options granted represents the period of time that options granted are expected to be outstanding. The expected volatility was based on the volatility in the trading of the Company’s common stock. The assumed discount rate was the default risk-free five-year interest rate provided by Bloomberg L.P. Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation. Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326)," which requires an entity to recognize credit losses as an allowance rather than as a write-down. For smaller reporting entities, the amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted. The Company is planning to adopt ASU 2016-03 for its year ending December 31, 2022 and is currently evaluating to what extent ASU 2016-13 will affect the Company's consolidated financial position, results of operations, cash flows and related disclosures. The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2020
GOING CONCERN
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, no adjustments to the financial statements have been made to account for this uncertainty. The Company concluded that the uncertainty surrounding the COVID-19 global pandemic, its negative working capital and negative cash flows from operations are conditions that raised substantial doubt about the Company’s ability to continue as a going concern. The Company plans to continue to generate additional revenue (and improve cash flows from operations) in connection with its anticipated growth related to the Company’s February 2020 acquisition of 5J and its expanded revenue lines in heavy haul, super heavy haul, drilling rig mobilization, commodity freight, and brokerage services. The Company believes that loans obtained under the Paycheck Protection Program in 2020 and 2021 will be forgiven in accordance with the terms of the program.

LONG-LIVED ASSETS

LONG-LIVED ASSETS	12 Months Ended
	Dec. 31, 2020
LONG-LIVED ASSETS
LONG-LIVED ASSETS	NOTE 4 – LONG-LIVED ASSETS Property and equipment Property and equipment at December 31, 2020 and 2019 consisted of the following: December 31, 2020 December 31, 2019 Equipment $ 8,549,824 $ 1,030,296 Trucks and Trailers 11,062,588 — Downhole oil tools 659,873 671,888 Vehicles 1,550,335 56,859 Buildings 493,626 — Furniture, fixtures and other 13,240 4,143 Property and equipment, gross 22,329,486 1,763,186 Less: accumulated depreciation (5,991,572) (451,195) Property and equipment, net $ 16,337,914 $ 1,311,991 Depreciation expense for the years ended December 31, 2020 and 2019 was $4,901,689 and $221,305, respectively. During the years ended December 31, 2020 and 2019, the Company evaluated long lived assets for impairment and recorded impairment losses for continuing operations of $1,084,671 and $565,466, respectively, and $983,660 and $12,300 for discontinued operations, respectively. Goodwill During the year ended December 31, 2019, the Company fully impaired its goodwill of $185,751 related to the acquisition of Momentum Water Transfer Services LLC on December 7, 2018. At December 31, 2020 and 2019, the Company had no recorded goodwill.

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2020
ACCRUED EXPENSES AND OTHER LIABILITIES
ACCRUED EXPENSES AND OTHER LIABILITIES	NOTE 5 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses as of December 31, 2020 and 2019 included the following: December 31, 2020 December 31, 2019 Payroll and payroll taxes payable $ 490,033 $ 118,653 Sales tax payable 1,627 1,680 State income tax payable 144,800 — Interest payable 839,240 97,292 Credit cards payable 31,422 — Accrued operational expenses 664,710 — Accrued general and administrative expenses 79,067 — Accrued dividend 107,658 30,740 Other 14,500 10,178 Total Accrued Expenses $ 2,373,057 $ 258,543

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2020
NOTES PAYABLE
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE Notes payable included the following as of December 31, 2020 and 2019: December 31, December 31, 2020 2019 Secured notes payable: Secured note payable issued January 2, 2018, bearing interest of 6.29% per year, due in monthly installments ending January 2023. 22,293 28,000 Secured note payable issued to a shareholder who controls approximately 9.7% of votes issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. Principal balance $100,000, net of deferred financing costs of $0. 100,000 100,000 Secured note payable issued to a shareholder who controls approximately 6.0% of votes issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. Principal balance $100,000, net of deferred financing costs of $0. 100,000 100,000 Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance, principal balance $100,000. Note is currently past due. If a default notice is received, the interest rate will be 14%. 100,000 100,000 Secured note payable issued on December 7, 2018 related to the acquisition of Momentum Water Transfer Services LLC, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023. 792,470 792,470 Secured note payable issued to a shareholder who controls approximately 9.7% of votes issued May 1, 2019, bearing interest of 10% per year, due July 1, 2019, principal balance $100,000, net of deferred financing costs of $7,125. Note was extended to March 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued to a shareholder who controls approximately 9.7% of votes May 1, 2019, bearing interest of 10% per year, due June 30, 2020. Note is currently past due. If a default notice is received, the interest rate will be 14%. 80,000 80,000 Secured note payable issued to a shareholder who controls approximately 9.7% of votes December 12, 2019, bearing interest of 12% per year, due June 3, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 25,000 50,000 Secured note payable issued July 26, 2019, bearing interest of 7% per year, due in monthly installments ending July 2020. Note is currently past due. If a default notice is received the interest rate will be 10%. 123,818 123,818 Secured note payable issued on February 27, 2020 in connection with the 5J acquisition to a shareholder who owns 100% of Series B convertible preferred stock, bearing interest of 10% per year, due February 1, 2023. In October 2020, note holder was named as a board member 2,000,000 — Various notes payable secured by equipment of 5J Trucking, LLC, bearing interest ranging from 5.32% to 5.5% maturing from January 2023 through March 2023. 568,589 — Secured note payable issued on February 27, 2020, bearing interest of 10.0% per year, due March 1, 2023. The note holder, owns approximately 12.2% of common shares and has an officer on the Board of Directors of the Company. Deferred financing costs associated with this agreement were $3,504 as of December 31, 2020 1,012,237 — Secured Master Lease Agreement refinanced substantially all of the 5J Entities equipment in the aggregate amount of $11,950,000 which amount was financed based on 75% of the net forced liquidation value of the equipment. Deferred financing costs associated with this agreement were $361,831 as of December 31, 2020. 11,708,919 — Secured promissory notes with Small Business Administration Economic Injury Disaster Loans, bearing interest 3.75% annually and matures in June, August and September 2050. 390,000 — Secured promissory note issued on June 20, 2020. The note is due and payable in thirty-six monthly installments of $45,585 commencing on July 20, 2020 and the final installment is due on July 1, 2023. Deferred financing costs associated with this agreement were $279,572 as of December 31, 2020 1,570,617 — 18,693,943 1,474,288 Less discounts and deferred finance costs (644,907) (29,083) Less current maturities (4,010,627) (717,504) Long term secured notes payable, net of current maturities and discounts $ 14,038,409 $ 727,701 On January 2, 2018, we financed a truck with a note to a bank. The $41,481 note has an interest rate of 6.29% and payments of principal and interest are paid monthly. The note is secured by the truck purchased. This note matures in January 2023. On December 7, 2018, the Company issued and sold secured promissory notes in the aggregate principal amount of $300,000 to three separate purchasers. In addition to the issuance of the Notes an aggregate of 500,000 warrants (“Warrants”) were issued to the purchasers of the Notes. The Warrants are exercisable for a period of five years and are exercisable at $0.40 per share. Interest on the Notes shall be paid to the purchasers at a rate of 10.0% per annum, paid on a quarterly basis, and the maturity date of the Note is one year after the issuance date. The Notes are secured by all of the assets of the Company and the assets of MWTS, subject to prior liens and security interests. The warrants were valued at $203,337 and recorded as a discount to the notes payable. The discount will be amortized over the life of the notes payable. On December 7, 2018 the Company issued a 6% note to the MWTS Member in the amount of $800,000 as part of the purchase price for MWTS. The note requires monthly payment of $7,500, matures December 8, 2023 and is secured by all the assets of the Company subject to prior security interests. On January 11, 2019 the Company issued a 10% note in the amount of $100,000 to a shareholder with ownership interest of 13.9%. The note matured on December 7, 2019 and is secured by a junior lien against the Company assets. In April 2019, the Company issued 511,370 shares of its restricted common stock with a fair value of $203,525 to settle this $100,000 note payable and $2,274 of accrued interest in full. The transaction resulted in a loss on settlement of $101,251 during the year ended December 31, 2019. In May 2019, the Company issued a secured promissory note in the amount of $100,000 with a maturity date of July 1, 2019 to an individual investor. The Company issued a five-year warrant to purchase 100,000 shares of the Company’s common stock at a fixed price of $0.30. The warrants were valued $44,091 and recorded as a debt discount that was fully amortized as of December 31, 2019. On June 18, 2019, the Company issued 150,000 warrants with an exercise price of $0.30 and a term of ten years in exchange for an extension of the maturity date of the note through September 30, 2019. The warrants were valued at $67,223 and will be amortized over the extension period of the note. On October 1, 2019, the Company issued 120,000 warrants with an exercise price of $0.15 and a term of ten years in exchange for a second extension of the maturity date of the note through March 30, 2020 and is currently past due. If a default notice is received, the interest rate will be 14%. The warrants were valued at $14,330 and which was amortized over the extension period of the note. In June 2019, the Company issued a 10% secured promissory note in the amount of $80,000 to an individual investor. The Company issued a ten-year warrant to purchase 120,000 shares of the Company’s common stock at a fixed price of $0.30 per share. The warrants were valued at $53,780 and recorded as a debt discount. As of September 30, 2019, $53,780 was amortized leaving a discount balance of $0. On October 2, 2019, the Company issued 100,000 warrants with an exercise price of $0.15 and a term of ten years in exchange for a second extension of the maturity date of the note through March 30, 2020 and is currently past due. If a default notice is received, the interest rate will be 14%. The warrants were valued at $11,942 and was amortized over the extension period of the note. On July 26, 2019, the Company paid a vendor payable that totaled $247,637, by issuing a secured promissory note in the name of its frac water company Jake Oilfield Solutions LLC for $123,819. The interest rate was 7% with principal and interest due at maturity July 25, 2020. The remaining balance of $123,818 was converted into 353,766 shares of SMG’s restricted common stock in July 2019. On September 20, 2019, the Company issued a $200,000 12% promissory note. The note is due and payable in three monthly installments, the first two installments are interest only and the third and final installment for the balance of the principal and accrued interest . Note was refinanced in January 2020. On October 4, 2019, we sold for $30,000 property categorized on our balance sheet as an asset held for sale. This vacant property acquired by MG Cleaners years earlier is located in Carthage, Texas and not a part of our current operations. The original MG Cleaners seller note was secured by this property and received the proceeds of this sale of approximately $30,000. The seller note had a balance of $147,608 at the time of the sale of property. The remainder of the note was retired and paid in full by issuing 400,000 restricted shares of our common stock. See Note 7 – Stockholders’ Deficit. On December 12, 2019, the Company issued a $50,000 12% secured promissory note. The note is due and payable in monthly installments of the principal and accrued interest with the first payment of $25,000 due on or before December 19, 2019. The remaining balance shall be paid in $5,000 monthly installments until maturity on June 3, 2020. On December 12, 2019, the Company issued 75,000 warrants with an exercise price of $0.15 and a term of ten years in exchange for a second extension of the maturity date of the note through June 3, 2020 and is currently past due. If a default notice is received, the interest rate will be 14%. The warrants were valued at $17,947 which was amortized over the extension period of the note. On February 27, 2020, the 5J Entities entered into a Master Lease Agreement with Utica Leaseco LLC ("Utica") pursuant to which Utica refinanced substantially all of the 5J Entities equipment in the aggregate amount of $11,950,000 which amount was financed based on 75% of the net forced liquidation value of the equipment. Pursuant to the terms of the Utica Financing, the 5J Entities will pay a monthly fee to Utica for a period of 51 months, with a cash payment due at the end of the lease term in the amount of $831,880. The 5J Entities own all of the assets financed pursuant to the Utica Financing, subject to Utica's security interest in all of the equipment of the 5J Entities pursuant to the terms of the security agreement. Each of the Company and Matthew Flemming, its CEO, have entered into guaranty agreements with Utica, whereby they have guaranteed all of the obligations of the 5J Entities under the Utica Master Lease Agreement, pursuant to the guaranty. On May 19, 2020 the Company entered into its first amendment to Lease Documents with Utica, whereby for a six month period effective April 27, 2020 the Company's payments were amended to $150,000 per month. On August 31, 2020 the Company entered into its second amendment to Lease Documents with Utica, whereby for a two month period effective October 27, 2020 the Company's payments were amended to $150,000 per month. Starting December 27, 2020, at the end of the modification period, the Company's payment will resume at $379,400 through the maturity date of May 27, 2024. This amendment was accounted for as a modification of the debt. The Utica financing has an effective interest rate of approximately 18.6% following the amendments discussed above. On June 17, 2020, our wholly-owned subsidiary, Momentum Water Transfer Services LLC, executed a note with the SBA for $90,000 in connection with the SBA's EIDL program. The note has a thirty year term, an annual interest rate of 3.75% and payments of $439 are due monthly beginning twelve months from the date of the Note. The Note grants the SBA a general security interest in Momentum’s collateral and has no penalty of prepayment. On July 20, 2020, the 5J Specialized, LLC issued a secured promissory note for $1,641,060, which includes precomputed interest of $287,560. The precomputed interest is being accounted for as a debt discount and amortized through the maturity date of the note. The note is due and payable in thirty-six monthly installments of $45,585 commencing on July 20, 2020 and the final installment is due on July 1, 2023. The note is secured by machinery and equipment owned by SMG. On August 30, 2020, SMG, executed a note with the SBA for $150,000 in connection with the SBA's EIDL program. The note has a thirty year term, an annual interest rate of 3.75% and payments of $731 are due monthly beginning twelve months from the date of the note. The note grants the SBA a general security interest in SMG's collateral and has no penalty of prepayment. On September 2, 2020, our wholly-owned subsidiary, 5J Trucking, LLC, executed a note with the SBA for $150,000 in connection with the SBA's EIDL program. The note has a thirty year term, an annual interest rate of 3.75% and payments of $731 are due monthly beginning twelve months from the date of the note. The note grants the SBA a general security interest in 5J Trucking, LLC's collateral and has no penalty of prepayment. Notes Payable - Discontinued Operations On January 23, 2020, the Trinity Services issued a secured promissory note for $1,272,780, which includes precomputed interest of $210,018. The note is due and payable in thirty-six monthly installments of $35,355 commencing on March 25, 2020 and the final installment is due on February 25, 2023. The note is secured by machinery and equipment owned by SMG. The balance of this note payable is included in Current Liabilities-Discontinued Operations on the Company's Consolidated On May 27, 2020, our wholly-owned subsidiaries, Trinity Services, LLC and MG Cleaners, LLC each executed notes with the SBA for $150,000 in connection with the SBA's economic injury disaster loan ("EIDL") program. The notes have a thirty year term, an annual interest rate of 3.75% and payments of $731 are due monthly beginning twelve months from the date of the note. The notes grant the SBA a general security interest in Trinity Services' and MG Cleaners' collateral and has no penalty of prepayment. Future maturities of debt as of December 31, 2020 are as follows: 2021 $ 12,481,982 2022 7,099,344 2023 7,235,338 2024 2,590,578 2025 354,811 Total $ 29,762,053 Notes Payable – Unsecured December 31, December 31, 2020 2019 Unsecured promissory notes with Small Business Administration Paycheck Protection Program, bearing interest 1.00% annually and matures in April 2022. $ 3,148,100 $ — Unsecured note payable with a shareholder who controls approximately 6.0% of votes. Note issued on August 10, 2018 for $40.000, due December 30, 2018 (extended to June 30, 2020) and 10% interest per year, balance of payable is due on demand. Additional $25,000 advanced and due on demand Note is currently past due. If a default notice is received, the interest rate will be 15%. 44,559 44,559 Unsecured advances from the sellers of Momentum Water Transfer Services LLC, non-interest bearing and due on demand 35,000 35,000 Notes payable – unsecured 3,227,659 79,559 Less discount — (3,185) 3,227,659 76,374 Less current portion (2,187,436) (76,374) Notes payable - unsecured, net of current portion $ 1,040,223 $ — On October 1, 2019, we entered into a second amendment to an unsecured promissory note to extend the maturity of the secured note held by a stockholder to June 30, 2020 and capitalizing the accrued interest of $4,559 where the total principal of the promissory note is now $44,559. All other terms of the note remained. In connection with this amendment, we issued a new common stock purchase warrant for 40,000 shares, with a ten-year term and a fixed exercise price of $0.15 per share and customary other provisions. The warrants were valued at $4,777 and which was amortized over the extension period of the note. This note is currently past due. In April 2020, 5J Oilfield Services LLC was informed by Hancock Whitney Bank, its lender, that they received approval from the U.S. Small Business Administration ("SBA") to fund 5J's request for a loan under the SBA's Paycheck Protection Program ("PPP Loan") created as part of the recently enacted Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") administered by the SBA. In connection with the PPP Loan, 5J has entered into a two-year promissory note. Per the terms of the PPP Loan, 5J will return $10,000 of the SBA advance and receive net cash proceeds of $3,148,100 from the Hancock Whitney Bank. In accordance with the requirements of the CARES Act, 5J intends to use the proceeds from the PPP Loan primarily for payroll costs. The PPP Loan is scheduled to mature on August 22, 2022, has a 1.00% interest rate, and is subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. In April and May 2020, SMG., Trinity, and Jake, (collectively the "Companies") were informed by their lender, Prosperity Bank (the "Bank"), that the Bank received approval from the U.S. Small Business Administration ("SBA") to fund the Companies' request for loans under the SBA's Paycheck Protection Program ("PPP Loan") created as part of the recently enacted Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") administered by the SBA. In connection with the PPP Loans, the Companies have entered into two-year promissory notes. Per the terms of the PPP Loans, SMG received total proceeds of $72,500, Trinity received total proceeds of $195,000, and Jake received total proceeds of $21,200 from the Bank. In accordance with the requirements of the CARES Act, the Companies intend to use the proceeds from the PPP Loans primarily for payroll costs. The PPP Loans are scheduled to mature on August 20, 2022 for SMG, August 28, 2020 for Trinity and September 1, 2022 for Jake. The loans have a 1.00% interest rate and are subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. Accounts Receivable Financing Facility (Secured Line of Credit) On June 19, 2019,Jake Oilfield Solutions LLC (“Jake”), each of which is a wholly-owned subsidiary of the Company, entered into separate revolving accounts receivable financing facilities (collectively the “AR Facility”) with Catalyst Finance L.P. (“Catalyst”). The AR Facility was funded on June 27, 2019. The new AR Facility with Catalyst was used to pay off the Crestmark facility in full. The AR Facility provides for the Company, through Trinity and Jake, to have access to up to 90% of the net amount of eligible receivables (as defined in the financing agreement). The AR Facility is paid for by the assignment of the accounts receivable of Jake to Catalyst and is secured by all instruments and proceeds related thereto. The AR Facility has an interest rate of 2.25% in excess of the prime rate reported by the Wall Street Journal per annum, plus a financing fee equal to 0.20% of the receivable balance every 15 days, with a maximum cumulative rate of 1.6%. There are no origination fees, monitoring or early termination fees. The AR Facility can be terminated by the Company with thirty days written notice. The Company is a guarantor of the financing facility and our subsidiaries as borrowers have cross-collateralized their accounts receivable with this facility. This arrangement was terminated in May 2020. On February 27, 2020, the 5J Entities entered into a Revolving Accounts Receivable Assignment and Term Loan Financing and Security Agreement with Amerisource Funding Inc. ("Amerisource") in the aggregate amount of $10,000,000 ("Amerisource Financing").The Amerisource Financing provides for: (i) an equipment loan in the principal amount of $1,401,559 ("Amerisource Equipment Loan"), (ii) a bridge term facility in the amount of $550,690 ("Bridge Facility"), and (iii) an accounts receivable revolving line of credit up to $10,000,000 ("AR Facility"). The Company recorded deferred financing costs of $223,558 recognized on the date of incurrence as a discount. During the year ended December 31, 2020, $82,349 of debt discount was amortized to interest expense, and unamortized discount was $144,890 as of December 31, 2020. Amerisource is a related party of the Company due to its holdings of common stock and convertible debt of the Company and has an officer on the Board of Directors of the Company. The AR Facility has been issued in an amount not to exceed $10,000,000, with the maximum availability limited to 85% of the eligible accounts receivable (as defined in the financing agreement). The AR Facility is paid for by the assignment of the accounts receivable of each of the 5J Entities and is secured by all instruments and proceeds related thereto. The AR Facility has an interest rate of 4.5% in excess of the prime rate per annum, an initial collateral management fee of 0.75% of the maximum account limit per annum, a non-usage fee of 0.35% assessed on a quarterly basis on the difference between the maximum availability under the AR Facility and the average daily revolving loan balance outstanding, and a one time commitment fee equal to $100,000 paid at closing. The AR Facility can be terminated by the 5J Entities with 60 days written notice. There is an early termination fee equal to two percent (2.0)% of the then maximum account limit if there are more than twelve (12) months remaining in term of the AR Facility, or one percent (1.0)% of the then maximum account limit if there twelve months or less remaining in the term of the AR Facility. The Company is a guarantor of the Amerisource Financing. The balances under the above lines of credit was $4,046,256 and $10,204 as of December 31, 2020 and 2019, respectively. Convertible Notes Payable On September 28, 2018, the Company entered into a secured note purchase agreement with an individual investor for the purchase and sale of a convertible promissory note (“Convertible Note”) in the principal amount of $250,000. The Convertible Note is convertible at any time after the date of issuance into shares of the Company’s common stock at a conversion price of $0.50 per share. Interest on the Note shall be paid to the investor at a rate of 8.5% per annum, paid on a quarterly basis, and the maturity date of the Convertible Note is two years after the issuance date. The Convertible Note is secured by all of the assets of the Company, subject to prior liens and security interests. The Company evaluated the Convertible Note and determined is a conventional convertible instrument. As a result, a beneficial conversion feature was calculated as $100,000 at the time of issuance and recorded as a discount. During the year ended December 31, 2020, $39,075 of the discount was fully amortized. On February 27, 2020, the principal amount of $250,000 was converted into the Amerisource Stretch Note and is convertible into the Company's common stock at a fixed exercise price of $0.25 per share anytime while the note is outstanding. In April 2019, the Company issued a convertible promissory note in the amount of $50,000 to an individual investor. The note bears an interest rate of 8.50%, payable in cash quarterly, matures in two years and is convertible at any time into shares of the Company’s common stock at a fixed conversion price of $0.50 (fifty cents) per share. On February 27, 2020, the Company entered into a loan agreement with Amerisource Leasing Corporation, which has an equity ownership of 12.2% and is considered a related party, for the sale of a 10% convertible promissory note in the principal amount of $1,600,000 ("Amerisource Stretch Note"). The Amerisource Stretch Note matures on February 27, 2023 and is convertible into shares of the Company's common stock at a conversion price of $0.25 per share. The interest rate on the Amerisource Stretch Note increases to 11% per annum on February 27, 2021 and to 12% per annum on February 27, 2022. Interest shall be paid on a quarterly basis. In addition, 2,498,736 shares of the Company's common stock with a fair value of $419,788 were issued to the noteholder in connection with the sale of the Amerisource Note. The Company recorded deferred financing costs of $419,788 recognized on the date of incurrence as a discount and will be amortized over the life of the loan. During the year ended December 31, 2020, $116,608 of debt discount was amortized to interest expense, and there was $303,180 of unamortized discount as of December 31, 2020. The Amerisource Stretch Note may be prepaid at any time by the Company on 10 days-notice to the noteholder without penalty. During the year ended December 31, 2020, the Company entered into secured note purchase agreements with nine individual investors for the purchase and sale of convertible promissory notes ("Convertible Notes") in the principal amount of $2,019,000. The Convertible Notes are convertible at any time after the date of issuance into shares of the Company's common stock at a conversion price of $0.10 per share. Interest on the Convertible Notes shall be paid to the investors at a rate of 10.0% per annum, paid on a quarterly basis, and the maturity date of the Convertible Notes is two years after the issuance date. The Convertible Notes are secured by all of the assets of the Company, subject to prior liens and security interests. The Company also issued a total of 3,028,500 shares of common stock to the investors. The Company recognized a debt discount of $1,057,710 which is equivalent to the relative fair value of the 3,028,500 common shares and the beneficial conversion feature on the Convertible Notes. During the year ended December 31, 2020, $158,930 of the discount was amortized. Of the $2,019,000 principal amount, $1,669,000 of the convertible notes are held by investors who are considered related parties, primarily existing debt holders. As of December 31, 2020, there was $898,780 of unamortized discount remaining. As of December 31, 2020, the convertible notes, net balance was $2,467,335 which long term convertible notes payable of $2,417,335 and current portion of convertible notes of $50,000. As of December 31, 2019, the convertible notes balance was $260,926.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2020
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 7 – STOCKHOLDERS’ DEFICIT Year ended December 31, 2020 During the year ended December 31, 2020, the Company issued 2,498,736 shares of the common stock to the noteholders in connection with the sale of the Amerisource Stretch Note. Amerisource serves as agent for the note holders, beneficially owns approximately 33.8% of common shares including potential shares issuable upon conversion of debt, and has an officer on the Board of Directors of the Company. In July 2020, the Company issued 445,926 shares of its common stock for the settlement of $15,000 of accounts payable and $29,593 of accrued interest. The fair value of the common stock issued was $66,000 resulting in a loss on settlement of $21,407. On November 10, 2020, the Company filed an amendment to its certificate of incorporation with the Secretary of State of the State of Delaware, increasing its authorized number of shares of common stock to 250,000,000 in connection with our Definitive 14C information statement filed with the SEC on September 28, 2020, pursuant to which a majority of our stockholders entitled to vote thereon approved such action. Year ended December 31, 2019 During the year ended December 31, 2018, the Company issued a total of 80,000 common shares to three consultants for services. During the year ended December 31, 2019, the Company recognized expense of $31,896 related to these services. In May 2019, the Company issued a total of 200,000 common shares to consultants for services. During the year ended December 31, 2019, the Company recognized expense of $246,099 related to these services. During the year ended December 31, 2019, the Company issued 393,312 shares of its restricted common stock in settlement of $138,012 of liabilities. The fair value of the common stock issued was $124,688 resulting in a gain on settlement of $13,328. During the year ended December 31, 2019, the Company issued 1,436,000 shares of its restricted common stock for proceeds of $359,000 from accredited investors. In April 2019, the Company issued 511,370 shares of its restricted common stock with a fair value of $203,525 to settle $100,000 note payable and $2,274 accrued interest in full. The transaction resulted in a loss on settlement of $101,251. On October 1, 2019, we entered into a second amendment to a secured promissory note to extend the maturity of the secured note held by a stockholder to June 30, 2020 and capitalizing the accrued interest of $4,559 where the total principal of the promissory note is now $44,559. All other terms of the note remained. In connection with this amendment, we issued a new common stock purchase warrant for 40,000 shares, with a ten-year term and a fixed exercise price of $0.15 per share and customary other provisions. On October 4, 2019, we sold property categorized on our balance sheet as an asset held for sale for $30,000 of cash proceeds. This vacant property acquired by MG Cleaners years earlier is located in Carthage, Texas and not a part of our current operations. The original MG Cleaners seller note was secured by this property and the sellers of MG Cleaners received the proceeds of this sale of approximately $30,000. The seller note had a balance of $147,608 at the time of the sale of property. The remainder of the note was retired and paid in full by issuing 400,000 restricted shares of our common stock with a fair value of $99,200. The Company recognized a $18,408 gain on the settlement of note payable. On October 17, 2019, we issued 30,000 shares of our restricted common stock with a fair value of $6,000 in settlement of accounts payable. No gain or loss was recognized on the settlement of accounts payable. Preferred Stock – Series A Convertible Preferred stock On June 4, 2019 the Company filed a Certificate of Designation of Preferences, Rights and Limitations of 3% Series “A” Convertible Preferred Stock to create a new class of stock in connection with its pending acquisition. This Series A Convertible Preferred stock has designated 2,000 shares, has a stated value of $1,000 per share and was delivered to the seller of Trinity Services LLC at closing. As of December 31, 2019, the Company has accrued $30,740 in dividends for the Series A preferred stock. The Series A Preferred Stock shall, with respect to dividend distributions and distributions upon liquidation, winding up or dissolution of the Corporation, rank senior to all classes of Common Stock and to each other class of Capital Stock of the Corporation or series of Preferred Stock of the Corporation existing or hereafter created. The Series A Preferred Stock shall pay a three percent (3%) annual dividend on the outstanding Series A Preferred Stock, all of which shall be accrued until the Series A Preferred Stock has been converted. At any time from issuance, the stated value of each outstanding share of Series A Preferred Stock, plus accrued dividends thereon, shall be convertible (in whole or in part), at the option of the Holder into shares of the Company’s Common Stock at a fixed conversion price of $0.50 per share on the date on which the Holder notices a conversion. All outstanding shares of Series A Preferred Stock shall automatically convert into shares of the Company’s Common Stock upon the earlier to occur of: (i) twelve months after the date of issuance of the Series A Preferred Stock; or (ii) six months after the date of issuance of the Series A Preferred Stock, provided that (a) all shares of the Company’s Common Stock issued upon conversion may be sold under Rule 144 or pursuant to an effective registration statement without a restriction on resale, and (b) the average closing price of the Company’s Common Stock has been at least of $0.60 per share during the twenty (20) trading days prior to the date of conversion. On July 20, 2020, in connection with the sole holder of the Series A Convertible Preferred stock signing a personal guarantee on a 5J equipment note, the Company agreed and filed an amendment the Series A certificate of designation and terms to increase the coupon rate from 3% to 5% for the remainder of the term and to extend the term prior to non redeemable conversion from June 4, 2020 to July 20, 2021. On August 5, 2020, the following terms of the Series A Preferred Stock were amended: · The dividend was increased from 3% to 5%; and · All outstanding shares of the nonredeemable Series A Convertible Preferred Stock shall automatically convert into the Company’s Common Stock on July 20, 2021. The Holders shall have the right to receive notice of any meeting of holders of Common Stock or Series A Preferred Stock and to vote upon any matter submitted to a vote of the holders of Common Stock or Series A Preferred Stock, on an as-converted basis. Except as otherwise expressly set forth in the Certificate of Incorporation (including this Certificate of Designation), the Holders shall vote on each matter submitted to them with the holders of Common Stock and all other classes and series of Capital Stock entitled to vote on such matter, taken together as a single class, if any. Preferred Stock – Series B Convertible Preferred stock On February 27, 2020, the Company, James E. Frye ("Frye") and 5J Oilfield Services LLC ("5J Oilfield") entered into a membership interest purchase agreement ("Purchase Agreement") pursuant to which the Company acquired 100% of the membership interests of 5J Oilfield from Frye in exchange for certain consideration, which included the issuance to Frye of 6,000 shares of the Company’s Series B Convertible Preferred Stock, with a stated value of $1,000 per share in accordance with the Certificate of Designation of Preferences, Rights and Limitations of 5% of Series B Convertible Preferred Stock dated effective January 1, 2020 ("SMGI Preferred Shares"). See Note 9 for additional information. On December 31, 2020, the Company, Frye and 5J Oilfield entered into an Amendment and Partial Recission of Membership Interest Purchase Agreement ("Recission Agreement"), effective as of February 27, 2020 (the "Effective Date"), pursuant to which the parties agreed to rescind the issuance of the Series B Convertible Preferred Shares to Frye as of the Effective Date. There have not been any distributions, payments or other transactions effected with respect to the SMGI Preferred Shares between the issuance date and the date of the Recission Agreement. After this transaction was completed, none of the SMGI Preferred Shares are issued and outstanding, and all accrued preferred dividends previously owed to Frye were forgiven.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2020
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 8 – STOCK OPTIONS AND WARRANTS Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2018 640,000 $ 320,350 $0.24-2.18 $ 0.50 Granted 325,000 141,250 0.25-0.79 $ 0.43 Exercised — — — — Cancelled, forfeited or expired (120,000) (77,850) 0.37-2.18 $ 1.54 Outstanding, December 31, 2019 845,000 383,750 0.24-2.18 $ 0.45 Granted 2,210,000 663,000 $ $ 0.30 Exercised — — — — Cancelled, forfeited or expired (995,000) (358,000) 0.30-2.00 $ 0.36 Outstanding, December 31, 2020 2,060,000 $ 688,750 $0.24-0.75 $ 0.33 Exercisable, December 31, 2020 800,000 $ 307,000 $0.24-0.75 $ 0.38 Summary of stock option information is as follows: On February 28, 2020, the Company issued 2,025,000 common stock options to 5J and SMG employees. The options vest equally over a three-year period starting on February 28, 2021. The Company valued the stock options using the Black-Scholes model with the following key assumptions: Stock price, $0.168 , Exercise price, $0.30, Term 5 years, Volatility 222.83%, Discount rate, 0.89%. In October 2020, the Company awarded a total of 185,000 common stock options to certain employees to purchase common stock at an exercise price of $0.30 per share for a period of five years, vesting annually over three years. The Company valued the stock options using the Black-Scholes model with the following key assumptions: Stock price, $0.14, Exercise price, $0.30, Term 5 years, Volatility 222.83%, Discount rate, 0.89%. The weighted average remaining contractual life is approximately 2.24 years for stock options outstanding on December 31, 2020. At December 31, 2020 there was no intrinsic value to the outstanding stock options. During the year ended December 31, 2020, the Company recognized $66,566 related to outstanding stock options. At December 31, 2020, the Company had $160,756 of unrecognized expenses related to options. On July 26, 2019 the Company issued 100,000 common stock options to each of the three independent directors with a total fair value of $87,825. The options vest immediately, have an exercise price of $0.45 and a five-year term. During the year ended December 31, 2019, the Company recognized option expense of $87,825. On October 17, 2019, we issued 30,000 shares of our restricted common stock and 25,000 fully vested common stock options with a five-year term and exercisable at $0.25 for accounting consulting services with a fair value of $3,677. During the year ended December 31, 2019, the Company recognized option expense of $3,677. The weighted average remaining contractual life is approximately 3.03 years for stock options outstanding on December 31, 2019. At December 31, 2019 there was no intrinsic value of outstanding stock options. During the year ended December 31, 2019 share based compensation expense of $154,003 was recognized. Summary Stock warrant information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2018 525,001 218,750 $0.40-$0.75 $ 0.42 Granted 905,000 211,250 $0.15-$0.30 $ 0.30 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2019 1,430,001 430,000 $0.15-$0.75 $ 0.30 Granted 333,334 66,667 $ $ 0.20 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2020 1,763,335 $ 496,667 $0.15-$0.75 $ 0.28 Exercisable, December 31, 2020 1,763,335 $ 496,667 $0.15-$0.75 $ 0.28 In March 2020, the Company granted 333,334 warrants to two debt holders with a ten-year term and an exercise price of $0.20. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.18, Exercise price, $0.20, Term 10 years, Volatility 183.29%, Discount rate, 0.74%. During the year ended December 31, 2020, the fair value of $59,439 was recoded as a notes payable discount and will be amortized over the life of the notes payable. The weighted average remaining contractual life is approximately 6.10 years for stock warrants outstanding on December 31, 2020. At December 31, 2020 there was no intrinsic value of outstanding stock warrants. In May 2019, the Company granted 100,000 stock warrants to a debt holder with five-year terms and an exercise price of $0.30. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.45, Exercise price, $0.30, Term 5 years, Volatility 199%, Discount rate, 2.3%. During the year ended December 31, 2019, the fair value of $44,091 was recoded as a note payable discount and was fully amortized over the life of the note payable. In June 2019, the Company granted 270,000 stock warrants to a debt holder with ten-year terms and an exercise price of $0.30. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.45, Exercise price, $0.30, Term 10 years, Volatility 175%, Discount rate, 2.1%. During the year ended December 31, 2019, the fair value of $121,004 was recoded as a note payable discount and was fully amortized over the life of the note payable. In September 2019, the Company granted 200,000 stock warrants to a debt holder with five-year terms and an exercise price of $0.25. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.17, Exercise price, $0.25, Term 5 years, Volatility 206%, Discount rate, 1.7%. During the year ended December 31, 2019, the fair value of $33,155 was recoded as a note payable discount and was fully amortized over the life of the note payable. In October 2019, the Company granted 260,000 stock warrants to three debt holders with ten-year terms and an exercise price of $0.15. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.12, Exercise price, $0.15, Term 10 years, Volatility 179%, Discount rate, 1.7%. During the year ended December 31, 2019, the fair value of $31,049 was recoded as a note payable discount and will be amortized over the life of the note payable. In December 2019, the Company granted 75,000 stock warrants a debt holder with ten-year terms and an exercise price of $0.15. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.24, Exercise price, $0.15, Term 10 years, Volatility 182%, Discount rate, 1.9%. During the year ended December 31, 2019, the fair value of $17,947 was recoded as a note payable discount and will be amortized over the life of the note payable. The weighted average remaining contractual life is approximately 6.38 years for stock warrants outstanding on December 31, 2019. At December 31, 2019 there was $30,150 in intrinsic value of outstanding stock warrants.

ACQUISITION AND DISPOSITION OF

ACQUISITION AND DISPOSITION OF BUSINESS	12 Months Ended
	Dec. 31, 2020
ACQUISITION AND DISPOSITION OF BUSINESS
ACQUISITION AND DISPOSITION OF BUSINESS	NOTE 9 – ACQUISITION AND DISPOSITION OF BUSINESSES 5J Entities Acquisition On February 27, 2020 we entered into Membership Interest Purchase Agreements for the acquisition of all of the membership interests of each of 5J Oilfield Services LLC, a Texas limited liability company ("5J Oilfield") and 5J Trucking LLC, a Texas limited liability company ("5J Trucking") (5J Oilfield and 5J Trucking shall be collectively referred to herein as the "5J Entities") (the "Transaction"). The total purchase price for the 5J Entities was $12.7 million. Pursuant to the terms of the 5J Oilfield Membership Interest Purchase Agreement ("5J Oilfield Agreement"), we acquired 100% of the issued and outstanding membership interests from the sole member of 5J Oilfield ("5J Oilfield Member"), pursuant to which 5J Oilfield has become a wholly-owned subsidiary of SMG. Pursuant to the terms of the 5J Oilfield Agreement, we have: (i) paid the 5J Oilfield Member $6,840,000 in cash; (ii) issued 6,000 shares of our 5% Series B Convertible Preferred Stock, with a fair value of $4,380,000; and (iii) caused 5J Oilfield to issue a note ("Seller Note") to the 5J Oilfield Member in the principal amount of $2,000,000 ("5J Oilfield Purchase Price"). The Series B Convertible Preferred Stock issued in connection with the acquisition of the 5J Entities is convertible at $1.25 per share at any time after its issuance and shall automatically convert into shares of the Company's common stock, par value $.001 per share, three years from the date of issuance. The Company shall pay a quarterly dividend of 5% per annum to the holder of the Series B Convertible Preferred Stock, subject to certain conditions related to the EBITDA of the 5J Entities. In the event that the consolidated quarterly EBITDA of the 5J Entities is not in excess of the aggregate fixed monthly payments made to Amerisource and Utica, the 5J Oilfield Member will have the option of accruing the dividend, or converting such amount due into shares of the Company’s common stock at the market price at such time. The holder of the Series B Convertible Preferred Stock shall vote on all matters presented to the Company’s common stockholders on an as converted basis. All of the shares of Series B Convertible Preferred Stock, and the shares of the Company’s Common Stock underlying the Preferred Stock, issued in connection with the Transaction are restricted securities, as defined in paragraph (a) of Rule 144 under the Securities Act of 1933, as amended (the “Securities Act”). Such shares were issued pursuant to an exemption from the registration requirements of the Securities Act, under Section 4(a)(2) of the Securities Act and the rules and regulations promulgated thereunder. The fair value of the Series B Convertible Preferred Stock was based on the Black-Scholes model with the following key assumptions ranging from: stock price $0.27, exercise price of between $0.25 and $1.25, term 3 years, dividend yield of 5%, volatility of 51% and Discount rate of 1.07% The acquisition of the 5J Entities is being accounted for as a business combination under ASC 805. The following information summarizes the provisional purchase consideration and preliminary allocation of the fair values assigned to the assets at the purchase date: Purchase Price: Cash, net $ 6,320,168 Preferred Series B shares issued 4,380,000 Seller note issued 2,000,000 Total purchase consideration $ 12,700,168 Purchase Price Allocation: Accounts receivable 8,177,713 Prepaid expense 2,318,580 Notes receivable 814,347 Other current asset 338,222 Right of use assets – operating 1,510,897 Property and equipment 19,354,189 Accounts payable and accrued expenses (4,945,881) Line of credit (5,840,622) Right of use liabilities – Operating (1,510,897) Notes payable (7,516,380) Total purchase consideration $ 12,700,168 The Company’s consolidated revenues and net loss for the year ended December 31, 2020 included the results of operations since the acquisition date of 5J Entities of $26,665,719 and net loss of $9,639,725, respectively. Trinity Services LLC On June 3, 2019 we entered into an Agreement and Plan of Share Exchange dated as of such date (the “Trinity Exchange Agreement”) with Trinity Services LLC, a Louisiana limited liability company (“Trinity”) and the sole member of Trinity (the “Trinity Member”). We completed the closing of the acquisition of Trinity on June 26, 2019 (“Closing Date”). On the Closing Date, pursuant to the Exchange Agreement, we acquired one hundred percent (100%) of the issued and outstanding membership interests of Trinity (“Trinity Membership Interests”) from the Trinity Member pursuant to which Trinity became our wholly owned subsidiary (“Trinity Acquisition”). In accordance with the terms of the Trinity Exchange Agreement, and in connection with the completion of the Acquisition, on the Closing Date we: (i) issued 2,000 shares of our 3% Series A Secured Convertible Preferred Stock (“Preferred Stock”), stated value $1,000 per share, (ii) paid $500,000 in cash to the Trinity Member, and (iii) assumed approximately $841,000 in notes related to equipment owned by Trinity (“Purchase Price”). The Preferred Stock is convertible at $0.50 per share at any time after the issuance thereof and is secured by all of the unencumbered assets of Trinity. All outstanding shares of Preferred Stock shall automatically convert into shares of the Company’s common stock upon the earlier to occur of: (i) twelve months after the date of issuance of the Preferred Stock; or (ii) six months after the date of issuance of the Preferred Stock, provided that (a) all shares of the Company’s common stock issued upon conversion of the Preferred Stock may be sold under Rule 144 or pursuant to an effective registration statement without a restriction on resale, and (b) the average closing price of the Company’s common stock has been at least of $0.60 per share during the twenty (20) trading days prior to the date of conversion. All of the shares of Preferred Stock, and the shares of the Company’s Common Stock underlying the Preferred Stock, issued in connection with the Acquisition are restricted securities, as defined in paragraph (a) of Rule 144 under the Securities Act of 1933, as amended (the “Securities Act”). Such shares were issued pursuant to an exemption from the registration requirements of the Securities Act, under Section 4(a)(2) of the Securities Act and the rules and regulations promulgated thereunder. The Preferred Stock issued has a stated value of $2,000,000. The fair value of the Preferred Stock was based on the Black-Scholes model with the following key assumptions ranging from: Stock price $0.50, Exercise price $0.42, Term 3 years, Volatility 36% and Discount rate of 1.7%. The acquisition of Trinity was accounted for as a business combination under ASC 805. The following information summarizes the purchase consideration and allocation of the fair values assigned to the assets at the purchase date: Purchase Price: Cash, net $ 500,000 Preferred stock issued 1,939,000 Total purchase consideration $ 2,439,000 Purchase Price Allocation Accounts receivable $ 1,195,534 Cost in excess of billings 31,303 Property and equipment 2,887,441 Right of use assets – operating leases 87,900 Accounts payable and accrued expenses (834,363) Right of use assets – operating leases (87,900) Notes payable (840,915) Total purchase consideration $ 2,439,000 In December 2020, management decided to sell or dissolve the Trinity Business. All assets and liabilities of Trinity are classified as held for sale and included within net loss from discontinued operations. The Company plans to auction the fixed assets in 2021 and recorded an impairment of $983,660 during the year ended December 31, 2020 to reflect expected proceeds from this auction. The impairment is included as part of net loss from discontinued operations on the consolidated statement of operations. MG Cleaners LLC On December 22, 2020, the Company, as the sole member of MG Cleaners LLC ("MG"), entered into a share exchange agreement ("Agreement") with S&A Christian Investments L.L.C. ("S&A") pursuant to which the Company transferred all of the membership interests of MG ("MG Interests") to S&A in exchange for Stephen Christian, the control person of S&A, returning 1,408,276 shares of the Company's common stock, par value $.001 per share ("Exchanged Shares") to the Company for cancellation, additional consideration received by the Company in connection with the transaction included the removal of the Company as a guarantor of certain MG debt, as further disclosed in the Agreement and Plan of Share Exchange by and among MG, the Company and S&A attached hereto as Exhibit 10.19. Upon the Company's receipt of the Exchanged Shares, the Exchanged Shares will be retired and returned to treasury resulting in a decrease of 1,408,276 shares of its common stock issued and outstanding, and all 750,000 unvested incentive stock options previously granted to Mr. Christian will expire. Mr. Stephen Christian, the Company's former Executive Vice President and Secretary, is the control person of S&A. As a result of the terms of the transaction, S&A became the owner of all of the MG Interests. In connection with the sale of MG, Mr. Christian resigned as Executive Vice President and Secretary of the Company. The Company also agreed to pay $150,000 in cash to MG Cleaners, with $75,000 paid in December 2020. The gain on disposal of MG is summarized below and included in the Net loss from discontinued operations as reported in the consolidated statement of operations for the year ended December 31, 2020: Consideration paid to buyer of MG Cleaners Cash $ Accounts payable Total consideration paid to buyer $ Accounts receivable, net $ 496,492 Inventory 114,504 Prepaid expenses and other current assets 74,494 Property and equipment, net 121,801 Other assets 3,273 Right of use assets - operating lease 94,099 Intangible assets, net 122,079 Total assets $ 1,026,742 Accounts payable $ 468,788 Accrued expenses and other liabilities 321,246 Right of use liabilities - operating leases short term 76,709 Right of use liabilities - finance leases short term 12,961 Secured line of credit 188,690 Current portion of unsecured notes payable 115,772 Current portion of secured notes payable, net 295,887 Notes payable - unsecured, net of current portion 74,228 Notes payable - secured, net of current portion 148,289 Right of use liabilities - operating leases, net of current portion 34,485 Right of use liabilities - finance leases, net of current portion 12,428 Total liabilities $ 1,749,483 Gain on disposal of MG Cleaners $ (572,741) The decision to sell Trinity assets and the MG sale agreement qualify as discontinued operations in accordance with U.S. GAAP, as each represents a significant strategy shift of the Company’s operations that will have a major effect on the Company’s operations. As a result, the Consolidated Balance Sheets as of December 31, 2020 and 2019 present the assets and liabilities of MG and Trinity as assets and liabilities of discontinued operations. The Consolidated Statements of Operations for the years end December 31, 2020 and 2019 present the results of MG and Trinity as Net loss from discontinued operations. The Consolidated Statements of Cash Flows for the years end December 31, 2020 and 2019 present operating, investing, and financing activities of MG and Trinity as cash flows from or used in discontinued operations. The balance sheets of Trinity and MG combined are summarized below: December 31, December 31, 2020 2019 Cash and cash equivalents $ 591 $ 786 Accounts receivable, net 360,541 1,172,697 Cost in excess of billings — 71,185 Inventory — 129,959 Prepaid expenses and other current assets 76,655 197,500 Current assets of discontinued operations 437,787 1,572,127 Property and equipment, net 1,500,000 2,997,922 Other assets 1,500 17,189 Right of use assets - operating lease 67,200 219,276 Intangible assets, net — 131,242 Other assets of discontinued operations 1,568,700 3,365,629 Total assets of discontinued operations $ 2,006,487 $ 4,937,756 Accounts payable 597,266 $ 1,526,346 Accrued expenses and other liabilities 198,833 333,076 Right of use liabilities - operating leases short term 38,206 84,166 Right of use liabilities - finance leases short term — 47,382 Deferred revenue — 6,379 Secured line of credit 278,301 834,832 Current portion of note payable - related party — 98 Current portion of unsecured notes payable 440,331 234,505 Current portion of secured notes payable, net 690,100 975,271 Current liabilities of discontinued operations 2,243,037 4,042,055 Notes payable - secured, net of current portion 855,995 408,089 Notes payable - unsecured, net of current portion 101,374 — Right of use liabilities - operating leases, net of current portion 50,993 147,110 Right of use liabilities - finance leases, net of current portion — 24,315 Long term liabilities of discontinued operations 1,008,362 579,514 Total liabilities of discontinued operations $ 3,251,399 $ 4,621,569 The statements of operations of Trinity and MG combined are summarized below: December 31, December 31, 2020 2019 Revenues $ 4,310,013 $ 5,965,609 Cost of revenues (3,501,669) (4,564,394) Selling, general and administrative (1,805,556) (1,555,230) Impairment expense (983,660) (12,300) Bad debt expense (54,009) (68,344) Loss from operations (2,034,881) (234,659) Gain on settlement of notes payable — 18,408 Other income 20,000 17,791 Other expense (7,566) — Loss on asset disposal (2,806) (2,371) Gain on disposal of business 572,741 — Interest expense, net (311,320) (324,037) Net loss from discontinued operations $ (1,763,832) $ (524,868) Unaudited Pro Forma Financial Information The following table sets forth the pro-forma consolidated results of operations for the years ended December 31, 2020 and 2019 as if the 5J acquisition occurred on January 1, 2019, and reflect the operations of MG Cleaners and Trinity Services as discontinued operations based on their current year presentation. The pro forma results of operations are presented for informational purposes only and are not indicative of the results of operations that would have been achieved if the acquisitions had taken place on the dates noted above, or of results that may occur in the future. For the year ended December 31, 2020 December 31, 2019 Pro Forma Pro Forma Revenue $ 34,226,229 $ 55,177,732 Operating loss (9,985,480) (7,945,341) Net loss attributable to common shareholders (15,958,617) (10,548,909) Net loss per common share $ (0.89) $ (0.76)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES As of December 31, 2020, the Company has an open letter of credit in the amount of $414,638 as collateral for its insurance policy. Employment Agreements On October 31, 2017, and made effective October 1, 2017, the Company entered into an employment agreement with Matthew Flemming, our Chief Executive Officer. The term is for three years with a monthly salary of $15,000 for the period. The terms of the agreement also include providing health care, auto allowance of $750 per month if a car is not provided by the Company, and other customary benefits. Termination without cause, as defined in the agreement, grants Mr. Flemming six months’ severance pay. The agreement automatically renews every three months after October 1 2020. In December 2020, Mr. Flemming resigned as the Company's CEO and became the Company's Chief Development Officer. Litigation From time to time, SMG may be subject to routine litigation, claims, or disputes in the ordinary course of business. Other than the above listed matter, in the opinion of management; no other pending or known threatened claims, actions or proceedings against SMG are expected to have a material adverse effect on SMG’s financial position, results of operations or cash flows. SMG cannot predict with certainty, however, the outcome or effect of any of the litigation or investigatory matters specifically described above or any other pending litigation or claims. There can be no assurance as to the ultimate outcome of any lawsuits and investigations.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2020
LEASES
LEASES	NOTE 11 – LEASES The Company has operating and finance leases for sales and administrative offices, motor vehicles and certain machinery and equipment. The Company’s leases have remaining lease terms of 1 year to 4 years. For purposes of calculating operating lease liabilities, lease terms may be deemed to include options to extend the lease when it is reasonably certain that the Company will exercise those options. Some leasing arrangements require variable payments that are dependent on usage, output, or may vary for other reasons, such as insurance and tax payments. The variable lease payments are not presented as part of the initial ROU asset or lease liability. The Company’s lease agreements do not contain any material restrictive covenants. The components of lease cost for operating and finance leases for the years ended December 31, 2020 and 2019 were as follows: December 31, 2020 December 31, 2019 Lease Cost Operating lease cost within cost of sales $ 387,439 $ 31,438 Finance lease cost Amortization of right-of-use assets — — Interest on lease liabilities — — Total finance lease cost $ — $ — Short-term lease cost $ 283,873 $ 336,679 Variable lease cost — — Sublease income — — Total lease cost $ 671,312 $ 368,117 Supplemental cash flow information related to leases was as follows: December 31, 2020 December 31, 2019 Other Lease Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 136,050 $ 21,790 The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at December 31, 2020 and 2019: Lease Position December 31, 2020 December 31, 2019 Operating Leases Operating lease right-of-use assets $ 1,270,989 $ 46,882 Right of use liability operating lease current portion $ 575,517 $ 29,313 Right of use liability operating lease long term 846,212 17,569 Total operating lease liabilities $ 1,421,729 $ 46,882 Finance Leases – included as part of Discontinued Operations Equipment $ — $ 190,241 Accumulated depreciation — (38,691) Net Property $ — $ 151,550 Long-term debt due within one year — 47,382 Long-Term Debt — 24,315 Total finance lease liabilities $ — $ 71,697 Assets and liabilities held for sale as of December 31, 2020 included a right of use asset balance of $67,199, a short term lease liability of $38,207 and a long term lease liability of $50,992. Assets and liabilities held for sale as of December 31, 2019 included a right of use asset balance of $219,276, a short term lease liability of $84,167 and a long term lease liability of $147,110. The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. Lease Term and Discount Rate December 31, 2020 December 31, 2019 Weighted-average remaining lease term (years) Operating leases 3.6 Finance leases — 1.6 Weighted-average discount rate Operating leases 8.4 % 13.0 % The following table provides the maturities of lease liabilities at December 31, 2020: Operating Leases Maturity of Lease Liabilities at December 31, 2020 2021 $ 592,081 2022 423,001 2023 391,501 2024 192,000 2025 and thereafter 10,750 Total future undiscounted lease payments $ 1,609,333 Less: Interest (187,604) Present value of lease liabilities $ 1,421,729 At December 31, 2020, the Company had no additional leases which had not yet commenced. The Company acquired six operating leases for equipment, office and warehouse space as part of the 5J Acquisition and recognized a right of use asset and operating lease liability of $1,510,897 as part of the purchase price accounting. The remaining terms of the acquired leases range from 36 and 60 months.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 12 – RELATED PARTY TRANSACTIONS Newton Dorsett, who received $2 million Series A Convertible Preferred Stock in connection with the sale of Trinity Services to us also owns or has control over Dorsett Properties LLC, an entity that is the lessor to a lease with the Company. The lease is for $2,000 per month from July 1, 2019 until June 1, 2024. James Frye, who currently serves as a director on our Board and President of our 5J subsidiary, and received 6,000 shares of Series B Convertible Preferred Stock in connection with the sale of 5J to us, also owns or has control over 5J Properties LLC, an entity that is the lessor to three leases with the Company. These three leases located in Palestine, West Odessa and Floresville Texas all have similar five year terms with options for renewal. The current monthly rent for these leases totals approximately $14,250. On December 31, 2020, the Company entered into an agreement whereby James Frye returned all of his Series B Convertible Preferred Stock to the Company for no consideration and forgave all accumulated dividends. There is no Series B preferred outstanding today. On June 15, 2020, the Company entered into an Interim Management Services Agreement with Apex Heritage Group, Inc. (the “Consultant”), of which Steven H. Madden, a related party, has sole voting and investment control over. The Consultant will provide Jeffrey Martini to serve as the Company’s Chief Financial Officer, reporting to both the Company’s Chief Executive Officer and its Board of Directors. The Company shall pay to Consultant an amount and in a form to be mutually agreed by both parties. In December 2020, Mr. Martini was also appointed as Chief Executive officer. During the year ended December 31, 2020, the Company entered into new convertible notes payable with related parties totaling approximately $1,669,000 in principal. See Note 6. The Company engaged the services of a Director, Mr. John Boylan, effective February 11, 2019, whereby Mr. Boylan was paid as a consultant to the Company in connection with its mergers and acquisition work, whereby Mr. Boylan provided us with mergers and acquisition support including economic analysis, financial modeling and due diligence. Mr. Boylan was paid $13,000 per month for his services. In June 2019 Mr. Flemming and Mr. Boylan were each awarded a bonus of $12,500 related to their efforts in closing the Trinity acquisition. On July 30, 2019 the Company appointed R. Michael Villarreal to the Board of Directors filling the position left by the passing in early July 2019 of Director John Boylan. The Company appointed Mr. Boylan Board member Emeritus status in honor of his service to the Company. On October 20, 2020 the Company expanded the Board of Directors by filling a vacant seat and adding two seats including installing Messer's Brady Crosswell, Todd Riedel and James E. Frye Jr to the board. Mr. Martini serves as our Chief Executive Officer and Chief Financial Officer, however, we are not party to an employment agreement with Mr. Martini. Instead, APEX Heritage Group, Inc. ("Apex") has contracted directly with Mr. Martini for such management services, and is routinely compensated in turn via the provision of debt and/or equity instruments under the terms of an interim management services agreement, among other arrangements. During 2020, Apex was reimbursed via convertible debt valued at $225,000, which was in part compensation for such employment. The Company expects to continue such arrangement in 2021.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
INCOME TAXES
INCOME TAXES	NOTE 13 – INCOME TAXES The components of income taxes are as follows, in thousands: For the Year Ended December 31, December 31, 2020 2019 Current income tax expense (benefit) $ — $ — Deferred income tax expense (benefit) (2,648,000) (245,000) Valuation allowance 2,648,000 245,000 Income tax expense (benefit) $ — $ — The components of deferred tax assets are as follows, in thousands: December 31, December 31, 2020 2019 Deferred tax asset: Net operating loss carryforwards $ 4,122,000 $ 1,216,000 Income not currently incurred (335,000) (77,000) Total 3,787,000 1,139,000 Valuation allowance (3,787,000) (1,139,000) Net deferred tax asset $ — $ — A valuation allowance is provided when it is more likely than not that a portion or all of the deferred tax asset will not be realized. The differences between book income and tax income relate principally to revenue recognition and to differences between accelerated methods of depreciation allowed on income tax returns and straight-line methods of depreciation used for book purposes. At December 31, 2020, the Company has net operating losses available for the indefinite carryforward of approximately $19,630,000 and $5,425,000 prior year loses available to be carried forward, net of $3,415,000 of prior year losses being mitigated due to the Section 382 limitation. The New Tax Act signed into law on December 22, 2017 made significant changes to the Internal Revenue Code. These changes include of corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017. Additionally, the NOL carryforward period for new NOLs will change from 20 succeeding taxable years to an indefinite period. With the elimination of the alternative minimum tax, NOLs for taxable years beginning after December 31, 2017, can offset 80% of Federal taxable income. Due to CARES Act, for years prior to December 31, 2020, the 80% taxable income offset has been eliminated and the 5-year carryback of NOL’s generated in 2018 through 2020 has been reinstated. After January 1, 2021, NOL’s can only be carried forward and the 80% Federal taxable income limitation applies. Since the Company is using the asset and liability method of accounting for income taxes and because deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which temporary differences are expected to reverse, the Company is revaluing the net deferred assets, fully offset by a valuation allowance, to account for future changes in tax law.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS Subsequent to December 31, 2020, the 1,408,276 shares related to the sale of MG Cleaners were returned to the Company and cancelled. On January 11, 2021, the Company organized 5J Brokerage LLC as a Texas limited liability company of which the sole member is SMG industries Inc. On January 14, 2021 an affiliate and stockholder invested $150,000 into the Company’s secured convertible note offering, that matures after twenty four months, pays a 10% per annum interest rate, paid quarterly, and has a fixed conversion rate at $0.10 per share. The lender also received 225,000 shares in connection with the convertible note. On January 28, 2021, the 5J Oilfield Services subsidiary received a loan from the payroll protection program PPP2 from the SBA via its commercial bank for approximately $1,769,000. If the loan is not forgiven under the terms of the program, the loan carries a 1% per annum interest rate and matures in five years. On March 8, 2021, the Company organized 5J Transportation LLC as a Texas limited liability company of which the sole member is SMG industries Inc. Effective March 9, 2021, the Company entered into a third amendment and surrender agreement with Utica requiring weekly payments of $23,750 until May 28, 2021. Upon the occurrence of an event of default under such amendment, and after the expiration of any cure period related to any such default, the surrender agreement entered into between the parties shall govern the surrender of the ownership and possession of the 5J equipment to Utica, or their designee, pursuant to the terms of the Lease agreement between the parties. The surrender agreement directs any third party in possession of any of such equipment to surrender the equipment in their possession to Utica and for Lessee to comply with any related paperwork requests to transfer ownership of the equipment to Utica. The surrender agreement shall terminate on the earlier to occur of: (i) June 25, 2021, or (ii) the occurrence of an event of default, that is not cured within any applicable cure period. From June 4, 2021 to June 25, 2021 the weekly payments shall increase to $112,000 per week, and thereafter commencing on July 27, 2021 the payments shall be $448,000 per month. In March 2021, the Company executed an auction agreement to sell all of its Trinity Services assets with a national auctioneer firm. The auction is expected to take place within the next three months.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Principles of Consolidation	Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly subsidiaries, 5J Trucking LLC, 5J Oilfield Services LLC, 5J Specialized LLC, 5J Transportation LLC and 5J Brokerage LLC (together referred to as “5J”), Momentum Water Transfer Services, LLC Jake Oilfield Solutions LLC and Trinity Services LLC, all of which have a fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation.
Use of Estimates in Financial Statement Preparation	Use of Estimates in Financial Statement Preparation The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Acquisition Accounting	Acquisition Accounting The Company’s acquisitions are accounted for using the purchase acquisition method of accounting whereby purchase price is allocated to tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The consolidated statements of operations for the fiscal years presented include the results of operations for each of the acquisitions from the date of acquisition.
Customer Concentration and Credit Risk	Customer Concentration and Credit Risk During the year ended December 31, 2020, one customer accounted for 11% of our total gross revenues. During fiscal year 2019, one customer accounted for approximately 71% of our total gross revenues. One customer accounted for 10% of accounts receivable at December 31, 2020 and no customer accounted for more than 10% of accounts receivable as of December 31, 2019. No vendors exceeded 10% of accounts payable at December 31, 2020 and 2019. The Company maintains demand deposits with commercial banks. At times, certain balances held within these accounts may not be fully guaranteed or insured by the U.S. federal government. The uninsured portion of cash are backed solely by the assets of the underlying institution. As such, the failure of an underlying institution could result in financial loss to the Company.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include all highly liquid investments with original maturities of three months or less.
Accounts Receivable	Accounts Receivable Accounts receivable are comprised of unsecured amounts due from customers. The Company carries its accounts receivable at their face amounts less an allowance for bad debts. The allowance for bad debts is recognized based on management’s estimate of likely losses per year, based on past experience and review of customer profiles and the aging of receivable balances. As of December 31, 2020 and 2019, the allowance for bad debts was $691,098 and $42,182, respectively.
Inventory	Inventory Inventory, consisting of raw materials, work in progress and finished goods, is valued at the lower of the inventory’s costs or net realizable value, using the first in, first out method to determine the cost. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to net realized value, if lower. All inventory of the Company is held by MG and Trinity and is classified in the December 31, 2020 and 2019 consolidated balances sheets as Current Assets of Discontinued Operations.
Property and Equipment	Property and Equipment Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 -7 years Furniture, Fixtures and Other 3 - 7 years
Goodwill, Intangible Assets, and Long-Lived Assets	Goodwill, Intangible Assets, and Long-Lived Assets Goodwill is carried at cost and is not amortized. The Company tests goodwill for impairment on an annual basis at the end of each fiscal year, relying on a number of factors including operating results, business plans, economic projections, anticipated future cash flows and marketplace data. Company management uses its judgment in assessing whether goodwill has become impaired between annual impairment tests according to specifications set forth in ASC 350. The Company completed an evaluation of goodwill at December 31, 2019 and determined that the goodwill should be fully impaired. The fair value of the Company’s reporting unit is dependent upon the Company’s estimate of future cash flows and other factors. The Company’s estimates of future cash flows include assumptions concerning future operating performance and economic conditions and may differ from actual future cash flows. Estimated future cash flows are adjusted by an appropriate discount rate derived from the Company’s market capitalization plus a suitable control premium at date of the evaluation. The financial and credit market volatility directly impacts the Company’s fair value measurement through the Company’s weighted average cost of capital that the Company uses to determine its discount rate and through the Company’s stock price that the Company uses to determine its market capitalization. Therefore, changes in the stock price may also affect the amount of impairment recorded. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. During the years ended December 31, 2020 and 2019, the Company evaluated long lived assets for impairment and recorded impairment losses of $1,084,671 and $565,466, respectively.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Disaggregation of revenue All of the Company’s revenue from continuing operations is currently generated from services. As such no further disaggregation of revenue information is provided. All revenues are currently in the southern region of the United States. Service revenues are recognized when (or as) the Company satisfies a performance obligation by transferring control of the performance obligation to a customer. Control of a performance obligation may transfer to the customer either over time or at a point in time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the services to be provided. Control transfers over time when the customer is able to direct the use of and obtain substantially all of the benefits of our work as we perform. This typically occurs when services have no alternative use and the Company has a right to payment for performance completed to date, including a reasonable profit margin. The majority of our revenues are recognized at a point in time.
Cost of Revenues	Cost of Revenues Cost of revenues includes all direct expenses incurred to produce the revenue for the period. This includes, but is not limited to, direct employee cost, direct contract labor, transportation costs, equipment rental, equipment maintenance, fuel and non-cash depreciation of equipment. Cost of revenues are recorded in the same period as the corresponding revenue.
Discontinued Operations	Discontinued Operations A component of an entity that is disposed of by sale or abandonment is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity's operations and financial results. The results of discontinued operations are aggregated and presented separately in the Consolidated Statements of Operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheets as of December 31, 2020 and 2019. The cash flows of Trinity and MG Cleaners are reflected as cash flows from discontinued operations within the Company’s Consolidated Statements of Cash Flows for each period presented. Amounts presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical basis of assets, liabilities, and historical results of Trinity and MG Cleaners. The discontinued operations exclude general corporate allocations.
Employee Benefits	Employee Benefits Wages, salaries, bonuses and social security contributions are recognized as an expense in the year in which the associated services are rendered by employees. Any unused portion of accrued sick or vacation leave expires on December 31 of each year and is not eligible to be carried over to the following year.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The long-term debt approximate fair value since the related rates of interest approximate current market rates. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1: inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2: inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3: inputs to the valuation methodology are unobservable and significant to the fair value The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2020 and 2019, the Company recorded non-recurring fair value measurements related to the 5J, Trinity Services LLC and Momentum Water Transfer Services LLC acquisitions. These fair value measurements were classified as Level 3 within the fair value hierarchy. See Note 9.
Basic and Diluted Net Loss per Share	Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the year ended December 31, 2020, 2,060,000 of stock options, 1,763,335 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 26,792,950 shares issuable from convertible notes were considered for their dilutive effects. For the year ended December 31, 2019, 845,000 of stock options, 1,430,001 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 600,000 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the years ended December 31, 2020 and 2019, all potentially dilutive instruments were excluded as their effective would have been anti-dilutive. Basic and Diluted Loss December 31, 2020 December 31, 2019 Net loss from continuing operations $ (14,105,158) $ (3,459,490) Net loss from discontinued operations (1,763,832) (524,868) Net loss (15,868,990) (3,984,358) Preferred stock dividends (254,041) (30,740) Net loss attributable to common shareholders (16,123,031) (4,015,098) Basic and Dilutive Shares: Weighted average basic shares outstanding 17,860,452 13,824,474 Net dilutive stock options — — Dilutive shares 17,860,452 13,824,474
Assets Held for Sale	Assets Held for Sale Assets held for sale are measured at the lower of their carrying amount or fair value less cost to sell. See Note 9 for discussion of impairments of our assets held for sale that are included within assets and liabilities of discontinued operations on the consolidated balance sheet
Income Taxes	Income Taxes Income taxes are accounted under the asset-and-liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The portion of any deferred tax asset for which it is more likely than not that a tax benefit will not be realized must then be offset by recording a valuation allowance. A valuation allowance has been established against all of the deferred tax assets, as it is more likely than not that these assets will not be realized given the Company’s expected operating losses. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgement occurs. The Company recognizes potential interest and penalties, if any, related to income tax positions as a component of the provision for income taxes on the statements of operations.
Share-Based Payment Arrangements	Share-Based Payment Arrangements The Company measures the cost of services received in exchange for an award of equity instruments (share-based payments, or SBP) based on the grant-date fair value of the award. That cost is recognized over the period during which an employee is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. Compensation expense for SBP awards granted to nonemployees is remeasured each period as the underlying options vest. The fair value of each option granted during the years ended December 31, 2020 and 2019 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table: 2020 2019 Expected dividend yield 0 % 0 % Expected option term (years) 5 5 Expected volatility 223% - 244 % 175% - 215 % Risk-free interest rate 0.33% - 0.89 % 1.6% - 2.3 % The expected term of options granted represents the period of time that options granted are expected to be outstanding. The expected volatility was based on the volatility in the trading of the Company’s common stock. The assumed discount rate was the default risk-free five-year interest rate provided by Bloomberg L.P.
Reclassification	Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326)," which requires an entity to recognize credit losses as an allowance rather than as a write-down. For smaller reporting entities, the amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted. The Company is planning to adopt ASU 2016-03 for its year ending December 31, 2022 and is currently evaluating to what extent ASU 2016-13 will affect the Company's consolidated financial position, results of operations, cash flows and related disclosures. The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Property and Equipment	Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 -7 years Furniture, Fixtures and Other 3 - 7 years
Schedule of basic and diluted net loss per share for their dilutive effects	Basic and Diluted Loss December 31, 2020 December 31, 2019 Net loss from continuing operations $ (14,105,158) $ (3,459,490) Net loss from discontinued operations (1,763,832) (524,868) Net loss (15,868,990) (3,984,358) Preferred stock dividends (254,041) (30,740) Net loss attributable to common shareholders (16,123,031) (4,015,098) Basic and Dilutive Shares: Weighted average basic shares outstanding 17,860,452 13,824,474 Net dilutive stock options — — Dilutive shares 17,860,452 13,824,474
Schedule of weighted average assumptions	The fair value of each option granted during the years ended December 31, 2020 and 2019 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table: 2020 2019 Expected dividend yield 0 % 0 % Expected option term (years) 5 5 Expected volatility 223% - 244 % 175% - 215 % Risk-free interest rate 0.33% - 0.89 % 1.6% - 2.3 %

LONG-LIVED ASSETS (Tables)

LONG-LIVED ASSETS (Tables)	12 Months Ended
	Dec. 31, 2020
LONG-LIVED ASSETS
Schedule of property, plant and equipment	Property and equipment at December 31, 2020 and 2019 consisted of the following: December 31, 2020 December 31, 2019 Equipment $ 8,549,824 $ 1,030,296 Trucks and Trailers 11,062,588 — Downhole oil tools 659,873 671,888 Vehicles 1,550,335 56,859 Buildings 493,626 — Furniture, fixtures and other 13,240 4,143 Property and equipment, gross 22,329,486 1,763,186 Less: accumulated depreciation (5,991,572) (451,195) Property and equipment, net $ 16,337,914 $ 1,311,991

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2020
ACCRUED EXPENSES AND OTHER LIABILITIES
Schedule of accrued expenses	Accrued expenses as of December 31, 2020 and 2019 included the following: December 31, 2020 December 31, 2019 Payroll and payroll taxes payable $ 490,033 $ 118,653 Sales tax payable 1,627 1,680 State income tax payable 144,800 — Interest payable 839,240 97,292 Credit cards payable 31,422 — Accrued operational expenses 664,710 — Accrued general and administrative expenses 79,067 — Accrued dividend 107,658 30,740 Other 14,500 10,178 Total Accrued Expenses $ 2,373,057 $ 258,543

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2020
NOTES PAYABLE
Schedule of notes payable	Notes payable included the following as of December 31, 2020 and 2019: December 31, December 31, 2020 2019 Secured notes payable: Secured note payable issued January 2, 2018, bearing interest of 6.29% per year, due in monthly installments ending January 2023. 22,293 28,000 Secured note payable issued to a shareholder who controls approximately 9.7% of votes issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. Principal balance $100,000, net of deferred financing costs of $0. 100,000 100,000 Secured note payable issued to a shareholder who controls approximately 6.0% of votes issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. Principal balance $100,000, net of deferred financing costs of $0. 100,000 100,000 Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance, principal balance $100,000. Note is currently past due. If a default notice is received, the interest rate will be 14%. 100,000 100,000 Secured note payable issued on December 7, 2018 related to the acquisition of Momentum Water Transfer Services LLC, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023. 792,470 792,470 Secured note payable issued to a shareholder who controls approximately 9.7% of votes issued May 1, 2019, bearing interest of 10% per year, due July 1, 2019, principal balance $100,000, net of deferred financing costs of $7,125. Note was extended to March 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued to a shareholder who controls approximately 9.7% of votes May 1, 2019, bearing interest of 10% per year, due June 30, 2020. Note is currently past due. If a default notice is received, the interest rate will be 14%. 80,000 80,000 Secured note payable issued to a shareholder who controls approximately 9.7% of votes December 12, 2019, bearing interest of 12% per year, due June 3, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 25,000 50,000 Secured note payable issued July 26, 2019, bearing interest of 7% per year, due in monthly installments ending July 2020. Note is currently past due. If a default notice is received the interest rate will be 10%. 123,818 123,818 Secured note payable issued on February 27, 2020 in connection with the 5J acquisition to a shareholder who owns 100% of Series B convertible preferred stock, bearing interest of 10% per year, due February 1, 2023. In October 2020, note holder was named as a board member 2,000,000 — Various notes payable secured by equipment of 5J Trucking, LLC, bearing interest ranging from 5.32% to 5.5% maturing from January 2023 through March 2023. 568,589 — Secured note payable issued on February 27, 2020, bearing interest of 10.0% per year, due March 1, 2023. The note holder, owns approximately 12.2% of common shares and has an officer on the Board of Directors of the Company. Deferred financing costs associated with this agreement were $3,504 as of December 31, 2020 1,012,237 — Secured Master Lease Agreement refinanced substantially all of the 5J Entities equipment in the aggregate amount of $11,950,000 which amount was financed based on 75% of the net forced liquidation value of the equipment. Deferred financing costs associated with this agreement were $361,831 as of December 31, 2020. 11,708,919 — Secured promissory notes with Small Business Administration Economic Injury Disaster Loans, bearing interest 3.75% annually and matures in June, August and September 2050. 390,000 — Secured promissory note issued on June 20, 2020. The note is due and payable in thirty-six monthly installments of $45,585 commencing on July 20, 2020 and the final installment is due on July 1, 2023. Deferred financing costs associated with this agreement were $279,572 as of December 31, 2020 1,570,617 — 18,693,943 1,474,288 Less discounts and deferred finance costs (644,907) (29,083) Less current maturities (4,010,627) (717,504) Long term secured notes payable, net of current maturities and discounts $ 14,038,409 $ 727,701
Schedule of future maturities of secured notes payable	Future maturities of debt as of December 31, 2020 are as follows: 2021 $ 12,481,982 2022 7,099,344 2023 7,235,338 2024 2,590,578 2025 354,811 Total $ 29,762,053
Unsecured Debt [Member]
NOTES PAYABLE
Schedule of notes payable	Notes Payable – Unsecured December 31, December 31, 2020 2019 Unsecured promissory notes with Small Business Administration Paycheck Protection Program, bearing interest 1.00% annually and matures in April 2022. $ 3,148,100 $ — Unsecured note payable with a shareholder who controls approximately 6.0% of votes. Note issued on August 10, 2018 for $40.000, due December 30, 2018 (extended to June 30, 2020) and 10% interest per year, balance of payable is due on demand. Additional $25,000 advanced and due on demand Note is currently past due. If a default notice is received, the interest rate will be 15%. 44,559 44,559 Unsecured advances from the sellers of Momentum Water Transfer Services LLC, non-interest bearing and due on demand 35,000 35,000 Notes payable – unsecured 3,227,659 79,559 Less discount — (3,185) 3,227,659 76,374 Less current portion (2,187,436) (76,374) Notes payable - unsecured, net of current portion $ 1,040,223 $ —

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2020
STOCK OPTIONS AND WARRANTS
Schedule of stock option information	Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2018 640,000 $ 320,350 $0.24-2.18 $ 0.50 Granted 325,000 141,250 0.25-0.79 $ 0.43 Exercised — — — — Cancelled, forfeited or expired (120,000) (77,850) 0.37-2.18 $ 1.54 Outstanding, December 31, 2019 845,000 383,750 0.24-2.18 $ 0.45 Granted 2,210,000 663,000 $ $ 0.30 Exercised — — — — Cancelled, forfeited or expired (995,000) (358,000) 0.30-2.00 $ 0.36 Outstanding, December 31, 2020 2,060,000 $ 688,750 $0.24-0.75 $ 0.33 Exercisable, December 31, 2020 800,000 $ 307,000 $0.24-0.75 $ 0.38
Schedule of stock warrant information	Summary Stock warrant information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2018 525,001 218,750 $0.40-$0.75 $ 0.42 Granted 905,000 211,250 $0.15-$0.30 $ 0.30 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2019 1,430,001 430,000 $0.15-$0.75 $ 0.30 Granted 333,334 66,667 $ $ 0.20 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2020 1,763,335 $ 496,667 $0.15-$0.75 $ 0.28 Exercisable, December 31, 2020 1,763,335 $ 496,667 $0.15-$0.75 $ 0.28

ACQUISITION AND DISPOSITION O_2

ACQUISITION AND DISPOSITION OF BUSINESS (Tables)	12 Months Ended
	Dec. 31, 2020
Business Acquisition [Line Items]
Schedule of consideration exchanged	Consideration paid to buyer of MG Cleaners Cash $ Accounts payable Total consideration paid to buyer $ Accounts receivable, net $ 496,492 Inventory 114,504 Prepaid expenses and other current assets 74,494 Property and equipment, net 121,801 Other assets 3,273 Right of use assets - operating lease 94,099 Intangible assets, net 122,079 Total assets $ 1,026,742 Accounts payable $ 468,788 Accrued expenses and other liabilities 321,246 Right of use liabilities - operating leases short term 76,709 Right of use liabilities - finance leases short term 12,961 Secured line of credit 188,690 Current portion of unsecured notes payable 115,772 Current portion of secured notes payable, net 295,887 Notes payable - unsecured, net of current portion 74,228 Notes payable - secured, net of current portion 148,289 Right of use liabilities - operating leases, net of current portion 34,485 Right of use liabilities - finance leases, net of current portion 12,428 Total liabilities $ 1,749,483 Gain on disposal of MG Cleaners $ (572,741)
Schedule of assets and liabilities and statement of operations of discontinued operations	December 31, December 31, 2020 2019 Cash and cash equivalents $ 591 $ 786 Accounts receivable, net 360,541 1,172,697 Cost in excess of billings — 71,185 Inventory — 129,959 Prepaid expenses and other current assets 76,655 197,500 Current assets of discontinued operations 437,787 1,572,127 Property and equipment, net 1,500,000 2,997,922 Other assets 1,500 17,189 Right of use assets - operating lease 67,200 219,276 Intangible assets, net — 131,242 Other assets of discontinued operations 1,568,700 3,365,629 Total assets of discontinued operations $ 2,006,487 $ 4,937,756 Accounts payable 597,266 $ 1,526,346 Accrued expenses and other liabilities 198,833 333,076 Right of use liabilities - operating leases short term 38,206 84,166 Right of use liabilities - finance leases short term — 47,382 Deferred revenue — 6,379 Secured line of credit 278,301 834,832 Current portion of note payable - related party — 98 Current portion of unsecured notes payable 440,331 234,505 Current portion of secured notes payable, net 690,100 975,271 Current liabilities of discontinued operations 2,243,037 4,042,055 Notes payable - secured, net of current portion 855,995 408,089 Notes payable - unsecured, net of current portion 101,374 — Right of use liabilities - operating leases, net of current portion 50,993 147,110 Right of use liabilities - finance leases, net of current portion — 24,315 Long term liabilities of discontinued operations 1,008,362 579,514 Total liabilities of discontinued operations $ 3,251,399 $ 4,621,569 December 31, December 31, 2020 2019 Revenues $ 4,310,013 $ 5,965,609 Cost of revenues (3,501,669) (4,564,394) Selling, general and administrative (1,805,556) (1,555,230) Impairment expense (983,660) (12,300) Bad debt expense (54,009) (68,344) Loss from operations (2,034,881) (234,659) Gain on settlement of notes payable — 18,408 Other income 20,000 17,791 Other expense (7,566) — Loss on asset disposal (2,806) (2,371) Gain on disposal of business 572,741 — Interest expense, net (311,320) (324,037) Net loss from discontinued operations $ (1,763,832) $ (524,868)
5J Entities
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following information summarizes the provisional purchase consideration and preliminary allocation of the fair values assigned to the assets at the purchase date: Purchase Price: Cash, net $ 6,320,168 Preferred Series B shares issued 4,380,000 Seller note issued 2,000,000 Total purchase consideration $ 12,700,168 Purchase Price Allocation: Accounts receivable 8,177,713 Prepaid expense 2,318,580 Notes receivable 814,347 Other current asset 338,222 Right of use assets – operating 1,510,897 Property and equipment 19,354,189 Accounts payable and accrued expenses (4,945,881) Line of credit (5,840,622) Right of use liabilities – Operating (1,510,897) Notes payable (7,516,380) Total purchase consideration $ 12,700,168
Schedule of unaudited pro forma financial information	For the year ended December 31, 2020 December 31, 2019 Pro Forma Pro Forma Revenue $ 34,226,229 $ 55,177,732 Operating loss (9,985,480) (7,945,341) Net loss attributable to common shareholders (15,958,617) (10,548,909) Net loss per common share $ (0.89) $ (0.76)
Trinity Services LLC [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The acquisition of Trinity was accounted for as a business combination under ASC 805. The following information summarizes the purchase consideration and allocation of the fair values assigned to the assets at the purchase date: Purchase Price: Cash, net $ 500,000 Preferred stock issued 1,939,000 Total purchase consideration $ 2,439,000 Purchase Price Allocation Accounts receivable $ 1,195,534 Cost in excess of billings 31,303 Property and equipment 2,887,441 Right of use assets – operating leases 87,900 Accounts payable and accrued expenses (834,363) Right of use assets – operating leases (87,900) Notes payable (840,915) Total purchase consideration $ 2,439,000

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2020
LEASES
Schedule of components of lease cost for operating and finance leases	The components of lease cost for operating and finance leases for the years ended December 31, 2020 and 2019 were as follows: December 31, 2020 December 31, 2019 Lease Cost Operating lease cost within cost of sales $ 387,439 $ 31,438 Finance lease cost Amortization of right-of-use assets — — Interest on lease liabilities — — Total finance lease cost $ — $ — Short-term lease cost $ 283,873 $ 336,679 Variable lease cost — — Sublease income — — Total lease cost $ 671,312 $ 368,117
Schedule of supplemental cash flow information	Supplemental cash flow information related to leases was as follows: December 31, 2020 December 31, 2019 Other Lease Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 136,050 $ 21,790
Schedule of lease position related assets and liabilities recorded in the consolidated balance sheets	The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at December 31, 2020 and 2019: Lease Position December 31, 2020 December 31, 2019 Operating Leases Operating lease right-of-use assets $ 1,270,989 $ 46,882 Right of use liability operating lease current portion $ 575,517 $ 29,313 Right of use liability operating lease long term 846,212 17,569 Total operating lease liabilities $ 1,421,729 $ 46,882 Finance Leases – included as part of Discontinued Operations Equipment $ — $ 190,241 Accumulated depreciation — (38,691) Net Property $ — $ 151,550 Long-term debt due within one year — 47,382 Long-Term Debt — 24,315 Total finance lease liabilities $ — $ 71,697
Schedule of operating lease other information	The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. Lease Term and Discount Rate December 31, 2020 December 31, 2019 Weighted-average remaining lease term (years) Operating leases 3.6 Finance leases — 1.6 Weighted-average discount rate Operating leases 8.4 % 13.0 %
Schedule of maturities of lease liabilities	The following table provides the maturities of lease liabilities at December 31, 2020: Operating Leases Maturity of Lease Liabilities at December 31, 2020 2021 $ 592,081 2022 423,001 2023 391,501 2024 192,000 2025 and thereafter 10,750 Total future undiscounted lease payments $ 1,609,333 Less: Interest (187,604) Present value of lease liabilities $ 1,421,729

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
INCOME TAXES
Schedule of components of income taxes	The components of income taxes are as follows, in thousands: For the Year Ended December 31, December 31, 2020 2019 Current income tax expense (benefit) $ — $ — Deferred income tax expense (benefit) (2,648,000) (245,000) Valuation allowance 2,648,000 245,000 Income tax expense (benefit) $ — $ —
Schedule of components of deferred tax assets	The components of deferred tax assets are as follows, in thousands: December 31, December 31, 2020 2019 Deferred tax asset: Net operating loss carryforwards $ 4,122,000 $ 1,216,000 Income not currently incurred (335,000) (77,000) Total 3,787,000 1,139,000 Valuation allowance (3,787,000) (1,139,000) Net deferred tax asset $ — $ —

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Impairment expense	$ 1,084,671	$ 565,466
Building and Building Improvements [Member]
Property, Plant and Equipment, Useful Life	20 years
Vehicles and trailers [member]
Property, Plant and Equipment, Useful Life	5 years
Equipment [Member] | Minimum
Property, Plant and Equipment, Useful Life	5 years
Furniture and Fixtures and other [Member] | Maximum
Property, Plant and Equipment, Useful Life	7 years
Furniture and Fixtures and other [Member] | Minimum
Property, Plant and Equipment, Useful Life	3 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of basic and diluted loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Basic and Diluted Loss
Net loss from continuing operations	$ (14,105,158)	$ (3,459,490)
Net loss from discontinued operations	(1,763,832)	(524,868)
Net loss	(15,868,990)	(3,984,358)
Preferred stock dividends	(254,041)	(30,740)
Net loss attributable to common shareholders	$ (16,123,031)	$ (4,015,098)
Basic and Dilutive Shares:
Weighted average basic shares outstanding	17,860,452	13,824,474
Net dilutive stock options	0	0
Dilutive shares	17,860,452	13,824,474

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Disaggregates revenue (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Deferred revenue	$ 30,000	$ 30,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of weighted average assumption (Details)	1 Months Ended	12 Months Ended
	Oct. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Expected dividend yield		0.00%	0.00%
Expected option term (years)	5 years	5 years	5 years
Maximum
Expected volatility		244.00%	215.00%
Risk-free interest rate		0.89%	2.30%
Minimum
Expected volatility		223.00%	175.00%
Risk-free interest rate		0.33%	1.60%

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020USD ($)customershares	Dec. 31, 2019USD ($)customershares
Allowance for bad debts | $	$ 691,098	$ 42,182
Measurement Of Recognized Income Tax Position Description	Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized.
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	26,792,950	600,000
Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,060,000	845,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,763,335	1,430,001
Sales Revenue, Net [Member]
Concentration Risk, Additional Characteristic	one customer accounted for 11% of our total gross revenues	one customer accounted for approximately 71% of our total gross revenues
Accounts Receivable [Member]
Concentration Risk, Additional Characteristic	One customer accounted for 10% of accounts receivable	no customer accounted for more than 10% of accounts receivable
Supplier Concentration Risk [Member]
Concentration Risk, Additional Characteristic	No vendors exceeded 10% of accounts payable	No vendors exceeded 10% of accounts payable
Supplier Concentration Risk [Member] | Accounts payable
Concentration Risk, Percentage	10.00%	10.00%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Number of major customers | customer	1	1
Concentration Risk, Percentage	11.00%	71.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of major customers | customer	1	0
Concentration Risk, Percentage	10.00%	10.00%
Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,000,000	4,000,000

LONG-LIVED ASSETS (Details)

LONG-LIVED ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment, Gross	$ 22,329,486	$ 1,763,186
Less: accumulated depreciation	(5,991,572)	(451,195)
Property, Plant and Equipment, Net	16,337,914	1,311,991
Tangible Asset Impairment Charges, Total	1,084,671	565,466
discontinued operations	983,660	12,300
Equipment [Member]
Property, Plant and Equipment, Gross	8,549,824	1,030,296
Truckers and Trailers [Member]
Property, Plant and Equipment, Gross	11,062,588
Downhole oil tools [Member]
Property, Plant and Equipment, Gross	659,873	671,888
Vehicles [Member]
Property, Plant and Equipment, Gross	1,550,335	56,859
Building [Member]
Property, Plant and Equipment, Gross	493,626
Furniture, fixtures and other [Member]
Property, Plant and Equipment, Gross	$ 13,240	$ 4,143

LONG-LIVED ASSETS - Additional

LONG-LIVED ASSETS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Depreciation	$ 4,901,689	$ 221,305
Goodwill	$ 0	0
Momentum Water Transfer Services LLC [Member]
Goodwill		$ 185,751

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
ACCRUED EXPENSES AND OTHER LIABILITIES
Payroll and payroll taxes payable	$ 490,033	$ 118,653
Sales tax payable	1,627	1,680
State income tax payable	144,800
Interest payable	839,240	97,292
Credit cards payable	31,422
Accrued operational expenses	664,710
Accrued general and administrative expenses	79,067
Accrued dividend	107,658	30,740
Other	14,500	10,178
Total Accrued Expenses & Other Liabilities	$ 2,373,057	$ 258,543

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Jun. 20, 2020	Jun. 17, 2020	Dec. 12, 2019	Dec. 07, 2018	Dec. 07, 2018	Dec. 31, 2020	Dec. 31, 2019	Jul. 26, 2019
Notes payable:
Notes Payable						$ 18,693,943	$ 1,474,288
Less discounts and deferred finance costs						(644,907)	(29,083)
Less current maturities						(4,010,627)	(717,504)
Long term secured notes payable, net of current maturities and discounts						14,038,409	727,701
Monthly installments		$ 439
5J Entities
Notes payable:
Notes Payable						11,708,919	0
Secured Note January 2018 [Member]
Notes payable:
Notes Payable						22,293	28,000
Secured Note Dec 2018 One [Member]
Notes payable:
Notes Payable						100,000	100,000
Secured Note Dec 2018 Two [Member]
Notes payable:
Notes Payable						100,000	100,000
Secured Note Dec 2018 Three [Member]
Notes payable:
Notes Payable						100,000	100,000
Secured Note Dec 2018 Four [Member]
Notes payable:
Notes Payable				$ 800,000	$ 800,000	792,470	792,470
Monthly installments				$ 7,500	$ 7,500
Secured Note May 2019 One [Member]
Notes payable:
Notes Payable						100,000	100,000
Secured Note May 2019 Two [Member]
Notes payable:
Notes Payable						80,000	80,000
Secured Note December, 2019
Notes payable:
Notes Payable						25,000	50,000
Monthly installments			$ 5,000
Secured Note July 2019 [Member]
Notes payable:
Notes Payable						123,818	123,818	$ 247,637
Secured Note February 2020 One [Member]
Notes payable:
Notes Payable						2,000,000	0
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member]
Notes payable:
Notes Payable						568,589	0
Secured Note February 2020 Two [Member]
Notes payable:
Notes Payable						1,012,237	0
Secured Promissory Notes [Member]
Notes payable:
Notes Payable						390,000	0
Secured Promissory Notes, June 2020 [Member]
Notes payable:
Notes Payable						$ 1,570,617	$ 0
Monthly installments	$ 45,585

NOTES PAYABLE - Unsecured notes

NOTES PAYABLE - Unsecured notes payable (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Notes payable:
Unsecured Debt	$ 3,227,659	$ 79,559
Less discount	0	(3,185)
Unsecured Debt Current And Noncurrent	3,227,659	76,374
Less current portion	(2,187,436)	(76,374)
Notes payable - unsecured, net of current portion	1,040,223	0
Unsecured Note August 10 2018 [Member]
Notes payable:
Unsecured Debt	44,559	44,559
Unsecured Advances from Momentum Water Transfer Service LLC [Member]
Notes payable:
Unsecured Debt	35,000	35,000
Unsecured Note April and May 2022 [Member]
Notes payable:
Unsecured Debt	$ 3,148,100	$ 0

NOTES PAYABLE - Future maturiti

NOTES PAYABLE - Future maturities of secured notes payable (Details)	Dec. 31, 2020USD ($)
NOTES PAYABLE
2021	$ 12,481,982
2022	7,099,344
2023	7,235,338
2024	2,590,578
2025	354,811
Total	$ 29,762,053

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details)	Sep. 02, 2020USD ($)installment	Aug. 31, 2020USD ($)	Aug. 30, 2020USD ($)installment	Jul. 20, 2020USD ($)instrument	Jun. 20, 2020USD ($)	Jun. 17, 2020USD ($)	May 27, 2020USD ($)	May 21, 2020USD ($)	May 19, 2020USD ($)	Feb. 27, 2020USD ($)$ / sharesshares	Jan. 23, 2020USD ($)	Dec. 12, 2019USD ($)$ / sharesshares	Oct. 17, 2019shares	Oct. 04, 2019USD ($)shares	Oct. 02, 2019USD ($)$ / sharesshares	Oct. 01, 2019USD ($)$ / sharesshares	Jul. 26, 2019USD ($)shares	Jun. 27, 2019	Jun. 18, 2019USD ($)$ / sharesshares	Dec. 07, 2018USD ($)$ / sharesshares	Dec. 07, 2018USD ($)$ / sharesshares	Apr. 30, 2020USD ($)	Mar. 31, 2020USD ($)$ / shares	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)$ / sharesshares	May 31, 2019USD ($)$ / sharesshares	Apr. 30, 2019USD ($)$ / sharesshares	Sep. 28, 2018USD ($)$ / shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)shares	Feb. 27, 2022	Feb. 27, 2021	Sep. 20, 2019USD ($)	May 01, 2019USD ($)	Jan. 11, 2019USD ($)	Aug. 10, 2018USD ($)	Jan. 02, 2018USD ($)
Debt Instrument, Face Amount						$ 90,000										$ 44,559										$ 100,000			$ 2,019,000
Debt Instrument, Interest Rate, Stated Percentage		18.60%				3.75%										14.00%				10.00%	10.00%												12.00%
Notes Payable																													18,693,943	$ 1,474,288
Accrued Interest																$ 4,559
Repayments of Notes Payable																													1,385,535	819,105
Line of Credit Facility, Interest Rate Description																		The AR Facility has an interest rate of 2.25% in excess of the prime rate reported by the Wall Street Journal per annum, plus a financing fee equal to 0.20% of the receivable balance every 15 days, with a maximum cumulative rate of 1.6%.
Proceeds from sale of assets														$ 30,000
Repayments of Lines of Credit																													0	33,015
Proceeds from Lines of Credit																													4,156,238	0
Monthly periodic payment						$ 439
Amortization of Debt Discount (Premium)																													158,930
Unamortized Debt Discount																													898,780
Conversion price | $ / shares										$ 0.25																	$ 0.50	$ 0.50
Beneficial conversion feature on convertible notes payable																													1,057,710	$ 0
Warrants and Rights Outstanding, Term															10 years	10 years				5 years	5 years					5 years
Term (in years)						30 years
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares															$ 0.15	$ 0.15			$ 0.30	$ 0.40	$ 0.40					$ 0.30
Fair Value Adjustment of Warrants																$ 14,330			$ 67,223	$ 203,337						$ 44,091
Stock Issued During Period, Shares, Other | shares																														124,688
Loss on settlement extinguishment of debt																														$ (13,328)
Number Of Warrant Issued | shares															100,000	120,000			150,000	500,000	500,000					100,000
Warrant Exercise Price | $ / shares															$ 0.15	$ 0.15			$ 0.30	$ 0.40	$ 0.40					$ 0.30
Monthly payment for remaining period		$ 379,400
Reduced monthly payments for two months		$ 150,000
Amortization of deferred financing costs																													609,396	516,956
Current portion of convertible note																													50,000
Convertible notes, net																													2,467,335	260,926
Convertible notes payable, net																													2,417,335	260,926
Interest Costs Capitalized																$ 4,559
Number of common stock purchase warrants issued (in shares) | shares															100,000	120,000			150,000	500,000	500,000					100,000
Exercise price of warrants | $ / shares															$ 0.15	$ 0.15			$ 0.30	$ 0.40	$ 0.40					$ 0.30
Assets held for sale of cash proceeds														30,000
Line of Credit, Current																													4,046,256	10,204
Warrant [Member]
Debt Instrument, Interest Rate, Stated Percentage															14.00%
Warrants and Rights Outstanding, Term																10 years							10 years
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares																$ 0.15							$ 0.20
Fair Value Adjustment of Warrants															$ 11,942								$ 59,439
Number Of Warrant Issued | shares																40,000
Warrant Exercise Price | $ / shares																$ 0.15							$ 0.20
Warrants and Rights Outstanding																$ 4,777
Number of common stock purchase warrants issued (in shares) | shares																40,000
Exercise price of warrants | $ / shares																$ 0.15							$ 0.20
Catalyst Finance L.P. [Member]
Long-term Line of Credit																													4,046,256	$ 10,204
Three Purchasers [Member]
Debt Instrument, Face Amount																				$ 300,000	$ 300,000
Investor [Member]
Debt Instrument, Face Amount																									$ 80,000
Debt Instrument, Interest Rate, Stated Percentage																									10.00%
Amortization of Debt Discount (Premium)																								$ 53,780
Unamortized Debt Discount																								$ 0
Warrants and Rights Outstanding, Term																									10 years
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares																									$ 0.30
Fair Value Adjustment of Warrants																									$ 53,780
Number Of Warrant Issued | shares																									120,000
Warrant Exercise Price | $ / shares																									$ 0.30
Number of common stock purchase warrants issued (in shares) | shares																									120,000
Exercise price of warrants | $ / shares																									$ 0.30
Accounts Receivable Financing Facility [Member] | Maximum
Percentage Of Accounts Receivable Advanced																		90.00%
Restricted Stock [Member]
Notes Payable														$ 147,608													$ 100,000
Common Stock Issued Shares Settlement Of Notes Payable | shares													30,000	400,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares																											511,370
Stock Issued During Period, Value, Restricted Stock Award, Gross																											$ 203,525
Stock Issued During Period, Shares, Other | shares																											203,525
Loss on settlement extinguishment of debt																											$ (101,251)
Stock Issued During Period, Shares, Issued for Services | shares																											511,370			393,312
Restricted Stock [Member] | Investor [Member]
Stock Issued During Period, Shares, Issued for Services | shares																														1,436,000
Trinity Services LLC [Member]
Debt Instrument, Face Amount											$ 1,272,780
Monthly periodic payment											35,355
Debt Instrument, Periodic Payment, Interest											$ 210,018
MG
Notes Payable														$ 147,608
Proceeds from sale of assets														$ 30,000
Secured Note January 2018 [Member]
Debt Instrument, Interest Rate, Stated Percentage																																					6.29%
Notes Payable																													22,293	$ 28,000
Unsecured Note August 10 2018 [Member]
Debt Instrument, Face Amount																																				$ 40
Debt Instrument Additional Face Amount																																				$ 25,000
Percentage of Voting Interests Held By Shareholder																																				6.00%
Unsecured Note August 10 2018 [Member] | Maximum
Debt Instrument, Interest Rate, Stated Percentage																																				15.00%
Unsecured Note August 10 2018 [Member] | Minimum
Debt Instrument, Interest Rate, Stated Percentage																																				10.00%
Secured Note Dec 2018 One [Member]
Debt Instrument, Face Amount																				100,000	100,000
Deferred Financing Cost																				$ 0	$ 0
Notes Payable																													100,000	100,000
Percentage of Voting Interests Held By Shareholder																				9.70%	9.70%
Secured Note Dec 2018 One [Member] | Maximum
Debt Instrument, Interest Rate, Stated Percentage																				14.00%	14.00%
Secured Note Dec 2018 One [Member] | Minimum
Debt Instrument, Interest Rate, Stated Percentage																				10.00%	10.00%
Secured Note Dec 2018 Two [Member]
Debt Instrument, Face Amount																				$ 100,000	$ 100,000
Deferred Financing Cost																				$ 0	$ 0
Notes Payable																													100,000	100,000
Percentage of Voting Interests Held By Shareholder																				6.00%	6.00%
Secured Note Dec 2018 Two [Member] | Maximum
Debt Instrument, Interest Rate, Stated Percentage																				14.00%	14.00%
Secured Note Dec 2018 Two [Member] | Minimum
Debt Instrument, Interest Rate, Stated Percentage																				10.00%	10.00%
Secured Note Dec 2018 Three [Member]
Debt Instrument, Face Amount																				$ 100,000	$ 100,000
Notes Payable																													100,000	100,000
Secured Note Dec 2018 Three [Member] | Maximum
Debt Instrument, Interest Rate, Stated Percentage																				14.00%	14.00%
Secured Note Dec 2018 Three [Member] | Minimum
Debt Instrument, Interest Rate, Stated Percentage																				10.00%	10.00%
Secured Note Dec 2018 Four [Member]
Debt Instrument, Interest Rate, Stated Percentage																				6.00%	6.00%
Notes Payable																				$ 800,000	$ 800,000								792,470	792,470
Monthly periodic payment																				$ 7,500	$ 7,500
Secured Note Jan 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage																																			10.00%
Notes Payable																																			$ 100,000
Accrued Interest																											$ 2,274
Percentage of Voting Interests Held By Shareholder																																			13.90%
Loss on settlement extinguishment of debt																														101,251
Secured Note May 2019 One [Member]
Debt Instrument, Face Amount																																		$ 100,000
Deferred Financing Cost																																		$ 7,125
Notes Payable																													100,000	100,000
Percentage of Voting Interests Held By Shareholder																																		9.70%
Secured Note May 2019 One [Member] | Maximum
Debt Instrument, Interest Rate, Stated Percentage																																		14.00%
Secured Note May 2019 One [Member] | Minimum
Debt Instrument, Interest Rate, Stated Percentage																																		10.00%
Secured Note May 2019 Two [Member]
Notes Payable																													80,000	80,000
Percentage of Voting Interests Held By Shareholder																																		9.70%
Secured Note May 2019 Two [Member] | Maximum
Debt Instrument, Interest Rate, Stated Percentage																																		14.00%
Secured Note May 2019 Two [Member] | Minimum
Debt Instrument, Interest Rate, Stated Percentage																																		10.00%
Secured Note September 2019 [Member]
Debt Instrument, Face Amount																																	$ 200,000
Secured Note July 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage																	7.00%
Notes Payable																	$ 247,637												123,818	123,818
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares																	353,766
Convertible notes, net																	$ 123,818
Secured Note July 2019 [Member] | Maximum
Debt Instrument, Interest Rate, Stated Percentage																	10.00%
Secured Note July 2019 [Member] | Minimum
Debt Instrument, Interest Rate, Stated Percentage																	7.00%
Secured Note July 2019 [Member] | Jake Oilfield Solutions LLC [Member]
Notes Payable																	$ 123,819
Secured Note December, 2019
Debt Instrument, Face Amount												$ 50,000
Notes Payable																													25,000	50,000
Monthly periodic payment												$ 5,000
Percentage of Voting Interests Held By Shareholder												9.70%
Warrants and Rights Outstanding, Term												10 years
First payment amount due												$ 25,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares												$ 0.15
Number Of Warrant Issued | shares												75,000
Warrant Exercise Price | $ / shares												$ 0.15
Warrants and Rights Outstanding												$ 17,947
Number of common stock purchase warrants issued (in shares) | shares												75,000
Exercise price of warrants | $ / shares												$ 0.15
Secured Note December, 2019 | Maximum
Debt Instrument, Interest Rate, Stated Percentage												14.00%
Secured Note December, 2019 | Minimum
Debt Instrument, Interest Rate, Stated Percentage												12.00%
Secured Note February 2020 One [Member]
Notes Payable																													2,000,000	0
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member]
Notes Payable																													$ 568,589	0
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member] | Maximum
Debt Instrument, Interest Rate, Stated Percentage																													5.50%
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member] | Minimum
Debt Instrument, Interest Rate, Stated Percentage																													5.32%
Secured Note February 2020 Two [Member]
Debt Instrument, Interest Rate, Stated Percentage										10.00%
Deferred Financing Cost										$ 3,504
Notes Payable																													$ 1,012,237	0
Percentage of Voting Interests Held By Shareholder										12.20%
Secured Promissory Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage																													3.75%
Notes Payable																													$ 390,000	0
Secured Promissory Notes, June 2020 [Member]
Deferred Financing Cost																													279,572
Notes Payable																													$ 1,570,617	0
Monthly periodic payment					$ 45,585
Secured Promissory Notes, July 2020 [Member] | 5J Specialized, LLC [Member]
Debt Instrument, Face Amount				$ 1,641,060
Accrued Interest				287,560
Monthly periodic payment				$ 45,585
Number of monthly installments | instrument				36
Unsecured Note April and May 2022 [Member]
Debt Instrument, Interest Rate, Stated Percentage																													1.00%
Amerisource Note
Debt Instrument, Face Amount										$ 1,600,000
Debt Instrument, Interest Rate, Stated Percentage										10.00%																					12.00%	11.00%
Deferred Financing Cost										$ 419,788
Amortization of Debt Discount (Premium)																													$ 116,608
Unamortized Debt Discount																													$ 303,180
Number of shares issued to investors | shares										2,498,736
Conversion price | $ / shares										$ 0.25
Stock Issued During Period, Shares, New Issues | shares																													2,498,736
Equity ownership										12.20%																			33.80%
PPP2
Debt Instrument, Face Amount			$ 150,000
Debt Instrument, Interest Rate, Stated Percentage			3.75%					1.00%
Proceeds from Issuance of Debt								$ 72,500
Monthly periodic payment			$ 731
Term (in years)								2 years
Number of monthly installments | installment			30
PPP2 | Trinity Services, LLC and MG Cleaners, LLC
Debt Instrument, Face Amount							$ 150,000
Debt Instrument, Interest Rate, Stated Percentage							3.75%
Repayments of Notes Payable							$ 731
Term (in years)							30 years
PPP2 | Jake Oilfield Solutions LLC [Member]
Proceeds from Issuance of Debt								$ 21,200
PPP2 | Trinity Services LLC [Member]
Proceeds from Issuance of Debt								$ 195,000
PPP2 | Momentum 5J Trucking, LLC [Member]
Debt Instrument, Face Amount	$ 150,000
Debt Instrument, Interest Rate, Stated Percentage	3.75%
Monthly periodic payment	$ 731
Number of monthly installments | installment	30
PPP2 | FiveJ Oilfield Services LLC [Member]
Debt Instrument, Interest Rate, Stated Percentage																						1.00%
Repayments of Debt																						$ 10,000
Proceeds from Issuance of Debt																						$ 3,148,100
Term (in years)																						2 years
Notes Payable to Banks [Member] | Secured Note January 2018 [Member]
Debt Instrument, Face Amount																																					$ 41,481
Debt Instrument, Interest Rate, Stated Percentage																																					6.29%
Notes Payable, Other Payables [Member] | Secured Note Dec 2018 Four [Member]
Debt Instrument, Interest Rate, Stated Percentage																				6.00%	6.00%
5J Entities
Deferred Financing Cost										$ 223,558																			$ 361,831
Notes Payable																													11,708,919	$ 0
Amortization of Debt Discount (Premium)																													82,349
Unamortized Debt Discount																													144,890
Reduced monthly payments for six months									$ 150,000
Equipment Refinance Amount										$ 11,950,000																			$ 11,950,000
Equipment Refinance, Basis, Percentage										75.00%																			75.00%
Equipment Refinance, Monthly Fee Payable, Period										51 months
Cash payment due at the end of the lease term										$ 831,880
5J Entities | Amerisource AR Facility
Debt Instrument, Face Amount										10,000,000
Maximum borrowing capacity										$ 10,000,000
Maximum availability (as a percent)										85.00%
Basis spread on variable rate (as a percent)										4.50%
Initial collateral management fee (as a percent)										0.75%
Non-usage fee (as a percent)										0.35%
One time commitment fee										$ 100,000
Number of days written notice for termination of debt										60 days
Early termination fee, if more than 12months remaining in the debt term (as a percent)										2.00%
Early termination fee, if twelve months or less remaining in the debt term (as a percent)										1.00%
5J Entities | Amerisource Equipment Loan
Debt Instrument, Face Amount										$ 1,401,559
5J Entities | Amerisource Bridge Facility
Debt Instrument, Face Amount										$ 550,690
Series B Convertible Preferred Stock | Secured Note February 2020 One [Member]
Debt Instrument, Interest Rate, Stated Percentage										10.00%
Series B Convertible Preferred Stock | 5J Entities | Secured Note February 2020 One [Member]
Percentage of Voting Interests Held By Shareholder										100.00%
Convertible Notes Payable [Member]
Debt Instrument, Face Amount																											$ 50,000	$ 250,000	$ 2,019,000
Debt Instrument, Interest Rate, Stated Percentage																											8.50%	8.50%	10.00%
Convertible notes, related party balance																													$ 1,669,000
Amortization of Debt Discount (Premium)																													39,075
Unamortized Debt Discount																													1,057,710
Notes payable to related parties																													$ 1,669,000
Number of shares issuable to investors | shares																													3,028,500
Conversion price | $ / shares																													$ 0.10
Beneficial conversion feature on convertible notes payable																												$ 100,000
Term (in years)																													2 years

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)	Oct. 17, 2019	Oct. 04, 2019	Oct. 01, 2019	May 31, 2019	Apr. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jun. 17, 2020	Mar. 31, 2020	Oct. 02, 2019	Jun. 30, 2019	Jun. 18, 2019	Dec. 07, 2018
Proceeds from Issuance of Common Stock						$ 0	$ 359,000
Settlements of liabilities							138,012
Loss on settlement extinguishment of debt							13,328
Recognized service expenses							246,099
Stock Issued During Period, Value, New Issues							$ 359,000
Fair value of common share issued							124,688
Gain (loss) on settlement of notes payable						94,339	$ 0
Interest Costs Capitalized			$ 4,559
Amount of debt			$ 44,559	$ 100,000		2,019,000			$ 90,000
Number of common stock purchase warrants issued (in shares)			120,000	100,000							100,000		150,000	500,000
Term of warrants			10 years	5 years							10 years			5 years
Warrant Exercise Price			$ 0.15	$ 0.30							$ 0.15		$ 0.30	$ 0.40
Assets held for sale of cash proceeds		$ 30,000
Proceeds from sale of assets		30,000
Note balance at the time of sale of property						18,693,943	1,474,288
Fair value of stock issued						0	219,882
Fair value of stock issued settlement of accounts payable						$ 66,000	144,016
Warrant [Member]
Number of common stock purchase warrants issued (in shares)			40,000
Term of warrants			10 years							10 years
Warrant Exercise Price			$ 0.15							$ 0.20
Investor [Member]
Amount of debt												$ 80,000
Number of common stock purchase warrants issued (in shares)												120,000
Term of warrants												10 years
Warrant Exercise Price												$ 0.30
Three Consultants [Member]
Shares issued of restricted common shares								80,000
Recognized service expenses							$ 31,896
One Consultants [Member]
Shares issued of restricted common shares				200,000
Restricted Stock [Member]
Settlements of liabilities					$ 100,000
Loss on settlement extinguishment of debt					$ 101,251
Shares issued of restricted common shares					511,370		393,312
Fair value of common share issued					203,525
Amount settled of notes payable					$ 2,274
Note balance at the time of sale of property		$ 147,608			$ 100,000
Issue of restricted share	30,000	400,000
Fair value of stock issued		$ 99,200
Fair value of stock issued settlement of accounts payable	$ 6,000	18,408
Gain (loss) on settlement of accounts payable	$ 0
Restricted Stock [Member] | Investor [Member]
Proceeds from Issuance of Common Stock							$ 359,000
Shares issued of restricted common shares							1,436,000
Common Stock [Member]
Stock Issued During Period, Shares, Purchase of Assets							0
Stock Issued During Period, Value, New Issues							$ 1,436
Stock Issued During Period, Shares, New Issues							1,436,000
MG
Proceeds from sale of assets		30,000
Note balance at the time of sale of property		$ 147,608

STOCKHOLDERS' DEFICIT - Preferr

STOCKHOLDERS' DEFICIT - Preferred stock (Details) - USD ($)	Aug. 05, 2020	Aug. 04, 2020	Feb. 27, 2020	Jan. 01, 2020	Jun. 04, 2019	Jul. 31, 2020	Apr. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Nov. 10, 2020
Stock Issued During Period, Shares, Other									124,688
Debt Conversion, Original Debt, Amount									$ 138,012
Loss On Settlement Extinguishment Of Debt									13,328
Proceeds from Issuance of Common Stock								$ 0	$ 359,000
Common stock issued for settlement of accounts payable						445,926
Accounts Payable						$ 15,000
Accrued interest						29,593
Fair value of settlement of accounts payable						66,000
Gain (Loss) on Settlement of Accounts Payable						$ 21,407
Number of shares authorized								250,000,000	250,000,000	250,000,000
Recognized service expenses									$ 246,099
Preferred Stock, Shares Authorized								1,000,000
Preferred stock dividends								$ 254,041	30,740
Accrued preferred stock dividend								$ 254,041	$ 30,740
Amerisource Note
Common stock issued on conversion of amerisource notes								2,498,736
Equity Method Investment, Ownership Percentage			12.20%					33.80%
Restricted Stock [Member]
Stock Issued During Period, Shares, Other							203,525
Debt Conversion, Original Debt, Amount							$ 100,000
Loss On Settlement Extinguishment Of Debt							$ 101,251
Stock Issued During Period, Shares, Issued for Services							511,370		393,312
5J Oilfield Services LLC
Preferred Stock, Dividend Rate, Percentage								5.00%
Number of stock issued as consideration								6,000
Series A Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage	5.00%	3.00%			3.00%
Preferred Stock, Shares Authorized								2,000	2,000
Preferred stock dividends									$ 30,740
Preferred Stock, Stated Value per share					$ 1,000
Preferred Stock, Convertible, Conversion Price								$ 0.50
Preferred Stock, Convertible, Stock Price Trigger								$ 0.60
Preferred Stock, Convertible Threshold Trading Days								20 days
Accrued preferred stock dividend									$ 30,740
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized								6,000	6,000
Series B Preferred Stock [Member] | 5J Oilfield Services LLC
Preferred Stock, Dividend Rate, Percentage				5.00%
Membership interest acquired (as a percent)			100.00%
Number of stock issued as consideration			6,000
Share price			$ 1,000

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - Employee Stock Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Outstanding - Aggregate Number - Beginning Balance	845,000	640,000
Granted - Aggregate Number	2,210,000	325,000
Exercised - Aggregate Number	0	0
Cancelled, Forfeited or Expired - Aggregate Number	(995,000)	(120,000)
Outstanding - Aggregate Number - Ending Balance	2,060,000	845,000	640,000
Outstanding - Exercisable	800,000
Outstanding - Aggregate Exercise Price - Beginning Balance	$ 383,750	$ 320,350
Granted - Aggregate Exercise Price	663,000	141,250
Exercised - Aggregate Exercise Price	0	0
Cancelled, forfeited or expired - Aggregate Exercise Price	(358,000)	(77,850)
Outstanding - Aggregate Exercise Price - Ending Balance	688,750	$ 383,750	$ 320,350
Outstanding - Exercisable Aggregate Exercise Price	$ 307,000
Exercised- Exercise Price Range	$ 0	$ 0
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.45	0.50
Granted - Weighted Average Exercise Price	0.30	0.43
Exercised - Weighted Average Exercise Price	0	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	0.36	1.54
Outstanding - Weighted Average Exercise Price - Ending Balance	0.33	0.45	$ 0.50
Outstanding - Exercisable Weighted Average Exercise Price	0.38
Maximum
Outstanding - Exercise Price Range - Maximum	$ 0.75	$ 2.18	2.18
Exercise Price Range - Cancelled, Forfeited or Expired	$ 2	$ 2.18
Granted - Exercise Price Range		$ 0.79
Outstanding - Exercisable Exercise Price Range	$ 0.75
Minimum
Outstanding - Exercise Price Range - Minimum	$ 0.24	$ 0.24	$ 0.24
Exercise Price Range - Cancelled, Forfeited or Expired	$ 0.30	$ 0.37
Granted - Exercise Price Range	$ 0.30	$ 0.25
Outstanding - Exercisable Exercise Price Range	$ 0.24

STOCK OPTIONS AND WARRANTS - St

STOCK OPTIONS AND WARRANTS - Stock warrant information (Details) - Warrant [Member] - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Outstanding - Aggregate Number - Beginning Balance		1,763,335	1,430,001	525,001
Granted - Aggregate Number	333,334		333,334	905,000
Exercised - Aggregate Number			0	0
Cancelled, Forfeited or Expired - Aggregate Number			0	0
Outstanding - Aggregate Number - Ending Balance			1,763,335	1,430,001
Outstanding - Exercisable			1,763,335
Outstanding - Aggregate Exercise Price - Beginning Balance		$ 496,667	$ 430,000	$ 218,750
Granted - Aggregate Exercise Price			66,667	211,250
Exercised - Aggregate Exercise Price			0	0
Cancelled, forfeited or expired - Aggregate Exercise Price			0	0
Outstanding - Aggregate Exercise Price - Ending Balance			496,667	$ 430,000
Outstanding - Exercisable Aggregate Exercise Price			$ 496,667
Exercised - Exercise Price Range			$ 0	$ 0
Exercise Price Range - Cancelled, Forfeited or Expired			0	0
Outstanding - Weighted Average Exercise Price - Beginning Balance		$ 0.28	0.30	0.42
Granted - Weighted Average Exercise Price			0.20	0.30
Exercised - Weighted Average Exercise Price			0	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price			0	0
Outstanding - Weighted Average Exercise Price - Ending Balance			0.28	$ 0.30
Outstanding - Exercisable Weighted Average Exercise Price			$ 0.28
Maximum
Outstanding - Aggregate Exercise Price - Beginning Balance			$ 0.75
Outstanding - Aggregate Exercise Price - Ending Balance				$ 0.75
Outstanding - Exercise Price Range - Beginning Balance		0.75
Granted - Exercise Price Range			$ 0.30
Outstanding - Exercise Price Range - Ending Balance		0.75	0.75
Outstanding - Exercisable Exercise Price Range		0.75
Minimum
Outstanding - Exercise Price Range - Beginning Balance		0.15	0.40
Granted - Exercise Price Range		0.20	0.15
Outstanding - Exercise Price Range - Ending Balance		0.15	$ 0.15	$ 0.40
Outstanding - Exercisable Exercise Price Range		$ 0.15

STOCK OPTIONS AND WARRANTS - Ad

STOCK OPTIONS AND WARRANTS - Additional Information (Details) - USD ($)	Feb. 28, 2020	Oct. 17, 2019	Oct. 02, 2019	Oct. 01, 2019	Jul. 26, 2019	Jun. 18, 2019	Dec. 07, 2018	Oct. 31, 2020	Mar. 31, 2020	Dec. 31, 2019	Oct. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	May 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Common stock options								185,000
Stock options, vesting period								3 years
Exercise price								$ 0.30
Intrinsic value of outstanding Stock option															$ 0
Weighted average remaining contractual life															2 years 2 months 27 days	3 years 11 days
Exercise price of warrants			$ 0.15	$ 0.15		$ 0.30	$ 0.40							$ 0.30
Share Price								$ 0.14
Term of warrants			10 years	10 years			5 years							5 years
Expected option term (years)								5 years							5 years	5 years
Volatility percentage								222.83%
Discount rate								0.89%
Fair value recorded as notes payable discount				$ 14,330		$ 67,223	$ 203,337							$ 44,091
Intrinsic value of outstanding stock warrants										$ 30,150						$ 30,150
Issued restricted common stock								$ 0.30
Stock-based compensation related to outstanding stock options															$ 66,566
Unrecognized expenses related to options															160,756
Debt Instrument, Unamortized Discount															898,780
Stock Option Two [Member]
Exercise price										$ 0.15	$ 0.15	$ 0.25	$ 0.30	$ 0.30		$ 0.15
Share Price										$ 0.24	$ 0.12	$ 0.17	$ 0.45	$ 0.45		$ 0.24
Expected option term (years)										10 years	10 years	5 years	10 years	5 years
Volatility percentage										182.00%	179.00%	206.00%	175.00%	199.00%
Discount rate										1.90%	1.70%	1.70%	2.10%	2.30%
Issued vested common stock options														$ 0.30
Debt Instrument, Unamortized Discount										$ 17,947	$ 31,049	$ 33,155	$ 121,004	$ 44,091		$ 17,947
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross										75,000	260,000	200,000	270,000	100,000
Stock Option [Member]
Stock options, vesting period		5 years
Exercise price		$ 0.25
Weighted average remaining contractual life																6 years 4 months 17 days
Stock-based compensation related to outstanding stock options															3,677
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		25,000
Employee Stock Option [Member]
Stock-based compensation related to outstanding stock options																$ 154,003
Restricted Stock [Member]
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture		$ 3,677
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		30,000
Director [Member]
Exercise price					$ 0.45
Stock option contractual term (in years)					5 years
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture					$ 87,825
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					100,000
Director [Member] | Employee Stock Option [Member]
Stock-based compensation related to outstanding stock options															$ 87,825
5J and SMG Employees [Member]
Common stock options	2,025,000
Exercise price	$ 0.30
Share Price	$ 0.168
Term of warrants	5 years
Volatility percentage	222.83%
Discount rate	0.89%
Warrant [Member]
Weighted average remaining contractual life															6 years 1 month 6 days
Granted - Aggregate Number									333,334							333,334	905,000
Exercise price of warrants				$ 0.15					$ 0.20
Share Price									$ 0.18
Term of warrants				10 years					10 years
Volatility percentage									183.29%
Discount rate									0.74%
Fair value recorded as notes payable discount			$ 11,942						$ 59,439
Intrinsic value of outstanding stock warrants															$ 0

ACQUISITION AND DISPOSITION O_3

ACQUISITION AND DISPOSITION OF BUSINESS - Fair values assigned to assets (Details) - USD ($)	Feb. 27, 2020	Jun. 26, 2019	Jun. 03, 2019	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Cash, net				$ 6,320,168	$ 0
5J Entities
Business Acquisition [Line Items]
Cash, net	$ 6,320,168
Seller note issued	2,000,000
Total purchase consideration	12,700,168
Accounts receivable	8,177,713
Prepaid expenses	2,318,580
Notes receivable	814,347
Other current asset	338,222
Right of use assets - operating	1,510,897
Property and equipment	19,354,189
Accounts payable and accrued expenses	(4,945,881)
Line of credit	(5,840,622)
Right of use liabilities - Operating	(1,510,897)
Notes payable	(7,516,380)
Total purchase consideration	12,700,168
5J Entities | Series B Preferred Stock [Member]
Business Acquisition [Line Items]
Preferred stock issued	$ 4,380,000
Trinity Services LLC [Member]
Business Acquisition [Line Items]
Cash, net		$ 500,000	$ 500,000
Preferred stock issued			1,939,000
Total purchase consideration			2,439,000
Accounts receivable			1,195,534
Cost in excess of billings			31,303
Right of use assets - operating			87,900
Property and equipment			2,887,441
Accounts payable and accrued expenses			(834,363)
Right of use liabilities - operating			(87,900)
Notes payable			(840,915)
Total purchase consideration			$ 2,439,000

ACQUISITION AND DISPOSITION O_4

ACQUISITION AND DISPOSITION OF BUSINESS - Additional Information (Details) - USD ($)	Dec. 22, 2020	Feb. 27, 2020	Jun. 26, 2019	Jun. 03, 2019	Oct. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Aug. 31, 2020	Jun. 17, 2020	Oct. 01, 2019	Sep. 20, 2019	May 31, 2019	Apr. 30, 2019	Dec. 07, 2018	Sep. 28, 2018
Payment of consideration in cash						$ 6,320,168	$ 0
Amount of debt						2,019,000			$ 90,000	$ 44,559		$ 100,000
Conversion price		$ 0.25											$ 0.50		$ 0.50
Revenue						34,226,229	55,177,732
Net loss attributable to common shareholders						(15,958,617)	(10,548,909)
Revenues						26,665,719	508,659
Net loss						$ (15,868,990)	$ (3,984,358)
Debt Instrument, Interest Rate, Stated Percentage								18.60%	3.75%	14.00%	12.00%			10.00%
Share Price					$ 0.14
Exercise price					$ 0.30
Expected option term (years)					5 years	5 years	5 years
Dividend yield						0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate					222.83%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions					0.89%
Tangible Asset Impairment Charges						$ 1,084,671	$ 565,466
Incentive Stock Option [Member]
Unvested incentive stock options	750,000
Common Stock [Member]
Net loss						0	$ 0
5J Entities
Total purchase price		$ 12,700,168
Payment of consideration in cash		6,320,168
Revenue						26,665,719
Net loss attributable to common shareholders						$ 9,639,725
5J Entities | Convertible Preferred Stock [Member]
Conversion price						$ 1.25
Conversion price in common stock						$ 0.001
Conversion period						3 years
5J Entities | Series B Convertible Preferred Stock | Stock price
Share Price						$ 0.27
5J Entities | Series B Convertible Preferred Stock | Dividend yield
Dividend yield						5.00%
5J Entities | Series B Convertible Preferred Stock | Volatility
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate						51.00%
5J Entities | Series B Convertible Preferred Stock | Maturity
Expected option term (years)						3 years
5J Entities | Series B Convertible Preferred Stock | Discount rate
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions						1.07%
5J Oilfield Services LLC
Payment of consideration in cash						$ 6,840,000
Number of stock issued as consideration						6,000
Dividend rate (as a percent)						5.00%
Amount of debt		$ 2,000,000
Trinity Services LLC [Member]
Total purchase price				$ 2,439,000
Payment of consideration in cash			$ 500,000	$ 500,000
Number of stock issued as consideration			2,000
Amount of debt			$ 841,000
Membership interest acquired (as a percent)			100.00%
Convertible threshold trading days				20 days
Preferred stock, stated value				$ 2,000,000
Share Price						$ 0.50
Exercise price						$ 0.42
Expected option term (years)						3 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate						36.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions						1.70%
Tangible Asset Impairment Charges						$ 983,660
Trinity Services LLC [Member] | Common Stock [Member]
Issue price per share				$ 0.60
Trinity Services LLC [Member] | Convertible Preferred Stock [Member]
Conversion price				$ 0.50
Trinity Services LLC [Member] | Series A Secured Convertible Preferred Stock [Member]
Share price			$ 1,000
Debt Instrument, Interest Rate, Stated Percentage			3.00%
Maximum | 5J Entities | Series B Convertible Preferred Stock | Exercise price
Exercise price						$ 1.25
Minimum | 5J Entities | Series B Convertible Preferred Stock | Exercise price
Exercise price						$ 0.25

ACQUISITION AND DISPOSITION O_5

ACQUISITION AND DISPOSITION OF BUSINESS - MG Cleaners LLC (Details) - USD ($)	Dec. 22, 2020	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Par value		$ 0.001
Accounts receivable, net		$ 4,920,967
Prepaid expenses and other current assets		1,409,996	$ 102,567
Property and equipment, net		16,337,914	1,311,991
Other assets		499,707	2,620
Right of use assets - operating lease		1,270,989	46,882
Total assets		27,425,148	6,431,384
Accounts payable		3,171,086	603,129
Accrued expenses and other liabilities		2,373,057	258,543
Right of use liabilities - operating leases short term		575,517	29,313
Right of use liabilities - finance leases short term			47,382
Secured line of credit		4,046,256	10,204
Current portion of unsecured notes payable		2,187,436	76,374
Current portion of secured notes payable, net		4,010,627	717,504
Notes payable - unsecured, net of current portion		1,040,223	0
Notes payable - secured, net of current portion		14,038,409	727,701
Right of use liabilities - operating leases, net of current portion		846,212	17,569
Right of use liabilities - finance leases, net of current portion			24,315
Total liabilities		38,243,001	$ 7,352,832
MG
Business Acquisition [Line Items]
Exchange Shares	1,408,276
Par value	$ 0.001
Cash		75,000
Accounts payable		75,000
Total consideration paid to buyer		150,000
Accounts receivable, net		496,492
Inventory		114,504
Prepaid expenses and other current assets		74,494
Property and equipment, net		121,801
Other assets		3,273
Right of use assets - operating lease		94,099
Intangible assets, net		122,079
Total assets		1,026,742
Accounts payable		468,788
Accrued expenses and other liabilities		321,246
Right of use liabilities - operating leases short term		76,709
Right of use liabilities - finance leases short term		12,961
Secured line of credit		188,690
Current portion of unsecured notes payable		115,772
Current portion of secured notes payable, net		295,887
Notes payable - unsecured, net of current portion		74,228
Notes payable - secured, net of current portion		148,289
Right of use liabilities - operating leases, net of current portion		34,485
Right of use liabilities - finance leases, net of current portion		12,428
Total liabilities		1,749,483
Gain on disposal of MG Cleaners		$ (572,741)

ACQUISITION AND DISPOSITION O_6

ACQUISITION AND DISPOSITION OF BUSINESS - (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Current assets of discontinued operations	$ 437,787	$ 1,572,127
Other assets	1,568,700	3,365,629
Current liabilities of discontinued operations	2,243,037	4,042,055
Long term liabilities of discontinued operations	1,008,362	579,514
Net loss from discontinued operations	(1,763,832)	(524,868)
Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents	591	786
Accounts receivable, net	360,541	1,172,697
Cost in excess of billings		71,185
Inventory		129,959
Prepaid expenses and other current assets	76,655	197,500
Current assets of discontinued operations	437,787	1,572,127
Property and equipment, net	1,500,000	2,997,922
Other assets	1,500	17,189
Right of use assets - operating lease	67,200	219,276
Intangible assets, net		131,242
Other assets of discontinued operations	1,568,700	3,365,629
Total assets of discontinued operations	2,006,487	4,937,756
Accounts payable	597,266	1,526,346
Accrued expenses and other liabilities	198,833	333,076
Right of use liabilities - operating leases short term	38,206	84,166
Right of use liabilities - finance leases short term		47,382
Deferred revenue		6,379
Secured line of credit	278,301	834,832
Current portion of note payable - related party		98
Current portion of unsecured notes payable	440,331	234,505
Current portion of secured notes payable, net	690,100	975,271
Current liabilities of discontinued operations	2,243,037	4,042,055
Notes payable - secured, net of current portion	855,995	408,089
Notes payable - unsecured, net of current portion	101,374
Right of use liabilities - operating leases, net of current portion	50,993	147,110
Right of use liabilities - finance leases, net of current portion		24,315
Long term liabilities of discontinued operations	1,008,362	579,514
Total liabilities of discontinued operations	3,251,399	4,621,569
Revenues	4,310,013	5,965,609
Cost of revenues	(3,501,669)	(4,564,394)
Selling, general and administrative	(1,805,556)	(1,555,230)
Impairment expense	(983,660)	(12,300)
Bad debt expense	(54,009)	(68,344)
Loss from operations	(2,034,881)	(234,659)
Gain on settlement of notes payable	0	18,408
Other income	20,000	17,791
Other expense	(7,566)
Loss on asset disposal	(2,806)	(2,371)
Gain on disposal of business	572,741
Interest expense, net	(311,320)	(324,037)
Net loss from discontinued operations	$ (1,763,832)	$ (524,868)

ACQUISITION AND DISPOSITION O_7

ACQUISITION AND DISPOSITION OF BUSINESS - Discontinued operations in company (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
ACQUISITION AND DISPOSITION OF BUSINESS
Revenue	$ 34,226,229	$ 55,177,732
Operating loss	(9,985,480)	(7,945,341)
Net loss attributable to common shareholders	$ (15,958,617)	$ (10,548,909)
Net loss per common share	$ (0.89)	$ (0.76)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($)	1 Months Ended
	Oct. 31, 2017	Dec. 31, 2020
Letter of credit as collateral for insurance policy		$ 414,638
Mr. Flemming
Term of employment agreement	3 years
Officers Compensation	$ 15,000
Officers Vehicle Allowances	$ 750

LEASES (Details)

LEASES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
LEASES
Operating lease cost within cost of sales	$ 387,439	$ 31,438
Finance lease cost
Amortization of right-of-use assets		0
Interest on lease liabilities		0
Total finance lease cost		0
Short-term lease cost	283,873	336,679
Variable lease cost		0
Sublease income		0
Total lease cost	$ 671,312	$ 368,117

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 136,050	$ 21,790

LEASES - Lease-related assets a

LEASES - Lease-related assets and liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Lease Position
Operating lease right-of-use assets	$ 1,270,989	$ 46,882
Right of use liabilities - operating leases short term	575,517	29,313
Right of use liability operating lease long term	846,212	17,569
Total operating lease liabilities	$ 1,421,729	46,882
Finance Leases - included as part of Discontinued Operations
Equipment		190,241
Accumulated depreciation		(38,691)
Net Property		151,550
Long-term debt due within one year		47,382
Long-Term Debt		24,315
Total finance lease liabilities		$ 71,697

LEASES - Other information (Det

LEASES - Other information (Details)	Dec. 31, 2020	Dec. 31, 2019
Weighted-average remaining lease term (years)
Operating leases	3 years 7 months 6 days	3 years 7 months 6 days
Finance leases	0 years	1 year 7 months 6 days
Weighted-average discount rate
Operating leases	8.40%	13.00%

LEASES - Maturities of lease li

LEASES - Maturities of lease liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
LEASES
2021	$ 592,081
2022	423,001
2023	391,501
2024	192,000
2025 and thereafter	10,750
Total future undiscounted lease payments	1,609,333
Less: Interest	(187,604)
Total operating lease liabilities	$ 1,421,729	$ 46,882

LEASES - Additional Information

LEASES - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020USD ($)lease	Dec. 31, 2019USD ($)
Number of Additional Leases	0
Operating lease right-of-use assets	$ 1,270,989	$ 46,882
Operating lease liability	1,421,729	46,882
Discontinued Operations, Held-for-sale [Member]
Right of use asset	67,199	219,276
Short term lease liability	38,207	84,167
Long term lease liability	$ 50,992	$ 147,110
Equipment, Office and warehouse space, 5J Acquisition
Number of operating leases | lease	6
Operating lease right-of-use assets	$ 1,510,897
Operating lease liability	$ 1,510,897
Minimum
Operating lease, lease term	1 year
Finance lease, lease term	1 year
Minimum | Equipment, Office and warehouse space, 5J Acquisition
Terms of leases	36 months
Maximum
Operating lease, lease term	4 years
Finance lease, lease term	4 years
Maximum | Equipment, Office and warehouse space, 5J Acquisition
Terms of leases	60 months

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	Feb. 11, 2019USD ($)	Dec. 31, 2020USD ($)leaseshares	Dec. 31, 2019USD ($)	Jun. 30, 2019USD ($)
Acquisition cost		$ 1,485,829	$ 70,945
Convertible Notes Payable [Member]
Notes payable to related parties		1,669,000
Expenses reimbursed		225,000
Five J Properties LLC [Member]
Current monthly rent payments for all leases with related party		$ 14,250
Number of leases with related party | lease		3
Terms of leases		5 years
Lessee, Operating Lease, Existence of Option to Extend [true false]		true
Trinity Services LLC [Member]
Current monthly rent payments for all leases with related party		$ 2,000
Flemming And Boylan And Christian [Member]
Due to Employees				$ 12,500
John Boylan [Member]
Acquisition cost	$ 13,000
Series A Convertible Preferred Stock [Member] | Newton Dorsett [Member]
Amount of Convertible Preferred Stock held		$ 2,000,000
Series B Convertible Preferred Stock | James Frye [Member]
Number of shares held by related party | shares		6,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
INCOME TAXES
Current income tax expense (benefit)	$ 0	$ 0
Deferred income tax expense (benefit)	(2,648,000)	(245,000)
Valuation allowance	2,648,000	245,000
Income tax expense (benefit)	$ 0	$ 0

INCOME TAXES - Components of de

INCOME TAXES - Components of deferred tax assets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax asset:
Net operating loss carryforwards	$ 4,122,000	$ 1,216,000
Income not currently incurred	(335,000)	(77,000)
Total	3,787,000	1,139,000
Valuation allowance	(3,787,000)	(1,139,000)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES - Additional infor

INCOME TAXES - Additional information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
INCOME TAXES
Operating Loss Carryforwards	$ 19,630,000	$ 3,415,000
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	$ 5,425,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	21.00%
Operating Loss Carry forwards Offset Of Taxable Income Percentage	80.00%		80.00%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)

Jul. 27, 2021

Jun. 04, 2021

Mar. 09, 2021

Jan. 28, 2021

Jan. 14, 2021

Dec. 22, 2020

Jun. 17, 2020

Jan. 31, 2021

Dec. 31, 2020

Feb. 27, 2020

Oct. 01, 2019

May 31, 2019

Apr. 30, 2019

Sep. 28, 2018

Subsequent Event [Line Items]

Amount of debt

$ 90,000

$ 2,019,000

$ 44,559

$ 100,000

Term (in years)

30 years

Conversion price

$ 0.25

$ 0.50

$ 0.50

MG

Subsequent Event [Line Items]

Number of shares returned

1,408,276

Subsequent Event

Subsequent Event [Line Items]

Weekly payments

$ 23,750

Subsequent Event | MG

Subsequent Event [Line Items]

Number of shares returned

1,408,276

Subsequent Event | Forecast

Subsequent Event [Line Items]

Weekly payments

$ 112,000

Monthly Payments

$ 448,000

Subsequent Event | Convertible note

Subsequent Event [Line Items]

Amount of debt

$ 150,000

Term (in years)

24 months

Interest rate

10.00%

Number of shares issued to lender

225,000

Conversion price

$ 0.10

Subsequent Event | PPP2

Subsequent Event [Line Items]

Amount of debt

$ 1,769,000

Term (in years)

5 years

Interest rate

1.00%