Rego Payment Architectures (RPMT) 10-Q14 Nov 192019 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2019	Nov. 14, 2019
Document And Entity Information
Entity Registrant Name	REGO PAYMENT ARCHITECTURES, INC.
Entity Central Index Key	0001437283
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		119,596,866
Entity Incorporation State Country Code	DE
Entity File Number	0-53944

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash and cash equivalents	$ 22,589	$ 10,733
Accounts receivable		1,923
Prepaid expenses	10,584	19,505
Deposits	1,218	26,218
TOTAL CURRENT ASSETS	34,391	58,379
PROPERTY AND EQUIPMENT
Computer equipment	5,129	5,129
Less: accumulated depreciation	(5,129)	(5,129)
Total property and equipment
OTHER ASSETS
Patents and trademarks, net of accumulated amortization of $185,228 and $163,240	361,954	383,942
Investment	115,000	115,000
Total other assets	476,954	498,942
TOTAL ASSETS	511,345	557,321
CURRENT LIABILITIES
Accounts payable and accrued expenses	4,784,069	4,119,976
Accounts payable and accrued expenses - related parties	808,223	428,249
Loans payable	85,600	89,600
Deferred revenue	200,000	200,000
10% Secured convertible notes payable - stockholders	2,813,157	3,163,157
Notes payable - stockholders	477,000	134,000
4% Secured convertible notes payable - stockholders		6,487,250
Preferred stock dividend liability	5,836,341	5,021,000
TOTAL CURRENT LIABILITIES	15,004,390	19,643,232
LONG-TERM LIABILITIES
4% Secured convertible notes payable - stockholders	7,387,250
TOTAL LONG-TERM LIABILITIES	7,387,250
TOTAL LIABILITIES	22,391,640	19,643,232
CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common stock, $ .0001 par value; 230,000,000 shares authorized; 119,596,866 shares issued and outstanding at September 30, 2019 and December 31, 2018	11,960	11,960
Additional paid in capital	59,953,532	59,548,971
Accumulated deficit	(82,057,137)	(78,880,134)
Noncontrolling interests	211,336	233,278
STOCKHOLDERS' DEFICIT	(21,880,295)	(19,085,911)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	511,345	557,321
Series A [Member]
STOCKHOLDERS' DEFICIT
Preferred stock	11	11
Series B [Member]
STOCKHOLDERS' DEFICIT
Preferred stock	3	3
Series C [Member]
STOCKHOLDERS' DEFICIT
Preferred stock

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Patents and trademarks, accumulated amortization	$ 185,228	$ 163,240
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,000,000	2,000,000
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	230,000,000	230,000,000
Common stock, shares issued	119,596,866	119,596,866
Common stock, shares outstanding	119,596,866	119,596,866
Series A [Member]
Preferred stock, shares authorized	195,500	195,500
Preferred stock, shares issued	107,850	107,850
Preferred stock, shares outstanding	107,850	107,850
Series B [Member]
Preferred stock, shares authorized	222,222	222,222
Preferred stock, shares issued	28,378	28,378
Preferred stock, shares outstanding	28,378	28,378
Series C [Member]
Preferred stock, shares authorized	150,000	150,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
Condensed Consolidated Statements of Operations - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
SALES			$ 34,485
OPERATING EXPENSES
Sales and marketing	9,371	1,414	37,836	14,777
Product development	33,806	217,170	275,202	706,350
General and administrative	522,589	585,314	1,612,292	2,593,178
Total operating expenses	565,766	803,898	1,925,330	3,314,305
NET OPERATING LOSS	(565,766)	(803,898)	(1,890,845)	(3,314,305)
OTHER EXPENSE
Interest expense	(176,413)	(209,721)	(492,759)	(753,400)
Total other expense	(176,413)	(209,721)	(492,759)	(753,400)
NET LOSS	(742,179)	(1,013,619)	(2,383,604)	(4,067,705)
LESS: Accrued preferred dividends	(271,780)	(263,780)	(815,341)	(800,341)
Net loss attributable to noncontrolling interests	461	14,622	6,942	26,081
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (1,013,498)	$ (1,262,777)	$ (3,192,003)	$ (4,841,965)
BASIC AND DILUTED NET LOSS PER COMMON SHARE	$ (0.01)	$ (0.01)	$ (0.03)	$ (0.04)
BASIC AND DILUTED WEIGHTED AVERAGE COMMON SHARES OUTSTANDING	119,596,866	119,346,866	119,596,866	118,902,422

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Deficit - USD ($)	Preferred Stock [Member]Series A [Member]	Preferred Stock [Member]Series B [Member]	Preferred Stock [Member]Series C [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Deferred Compensation [Member]	Accumulated Deficit [Member]	Noncontrolling Interest	Total
Balance at Dec. 31, 2017	$ 11	$ 3		$ 11,860	$ 56,390,489	$ (31,250)	$ (72,112,722)		$ (15,741,609)
Balance, shares at Dec. 31, 2017	107,850	28,378		118,596,866
Issuance of warrants for notes payable extensions					191,737				191,737
Fair value of options for services					133,757				133,757
Amortization of deferred compensation						9,375			9,375
Accrued preferred dividends							(268,280)		(268,280)
Net loss							(1,078,434)	(6,333)	(1,084,767)
Balance at Mar. 31, 2018	$ 11	$ 3		$ 11,860	56,715,983	(21,875)	(73,459,436)	(6,333)	(16,759,787)
Balance, shares at Mar. 31, 2018	107,850	28,378		118,596,866
Balance at Dec. 31, 2017	$ 11	$ 3		$ 11,860	56,390,489	(31,250)	(72,112,722)		(15,741,609)
Balance, shares at Dec. 31, 2017	107,850	28,378		118,596,866
Accrued preferred dividends									(800,341)
Conversion of convertible notes payable for equity									243,250
Net loss									(4,067,705)
Balance at Sep. 30, 2018	$ 11	$ 3		$ 11,960	58,268,916	(3,125)	(76,954,687)	239,107	(18,437,815)
Balance, shares at Sep. 30, 2018	107,850	28,378		119,596,866
Balance at Mar. 31, 2018	$ 11	$ 3		$ 11,860	56,715,983	(21,875)	(73,459,436)	(6,333)	(16,759,787)
Balance, shares at Mar. 31, 2018	107,850	28,378		118,596,866
Issuance of warrants for notes payable extensions					74,827				74,827
Issuance of common stock for settlement of accounts payable				$ 50	169,400				169,450
Issuance of common stock for settlement of accounts payable, shares				500,000
Issuance of common stock for investment				$ 50	114,950				115,000
Issuance of common stock for investment, shares				500,000
Fair value of options for services					946,666				946,666
Amortization of deferred compensation						9,375			9,375
Accrued preferred dividends							(268,281)		(268,281)
Conversion of convertible notes payable for equity					183,250				183,250
Net loss							(1,964,193)	(5,126)	(1,969,319)
Balance at Jun. 30, 2018	$ 11	$ 3		$ 11,960	58,205,076	(12,500)	(75,691,910)	(11,459)	(17,498,819)
Balance, shares at Jun. 30, 2018	107,850	28,378		119,596,866
Issuance of warrants for notes payable extensions					43,576				43,576
Issuance of common stock for settlement of accounts payable					(6,950)				(6,950)
Issuance of common stock for settlement of accounts payable, shares
Fair value of options for services					210,464			21,938	232,402
Amortization of deferred compensation						9,375			9,375
Accrued preferred dividends							(263,780)		(263,780)
Conversion of convertible notes payable for equity					(183,250)			243,250	60,000
Net loss							(998,997)	(14,622)	(1,013,619)
Balance at Sep. 30, 2018	$ 11	$ 3		$ 11,960	58,268,916	$ (3,125)	(76,954,687)	239,107	(18,437,815)
Balance, shares at Sep. 30, 2018	107,850	28,378		119,596,866
Balance at Dec. 31, 2018	$ 11	$ 3		$ 11,960	59,548,971		(78,880,134)	233,278	(19,085,911)
Balance, shares at Dec. 31, 2018	107,850	28,378		119,596,866
Issuance of warrants with notes payable					21,305				21,305
Fair value of options for services					222,766				222,766
Accrued preferred dividends							(266,780)	(5,000)	(271,780)
Net loss							(906,097)	(5,757)	(911,854)
Balance at Mar. 31, 2019	$ 11	$ 3		$ 11,960	59,793,042		(80,053,011)	222,521	(20,025,474)
Balance, shares at Mar. 31, 2019	107,850	28,378		119,596,866
Balance at Dec. 31, 2018	$ 11	$ 3		$ 11,960	59,548,971		(78,880,134)	233,278	(19,085,911)
Balance, shares at Dec. 31, 2018	107,850	28,378		119,596,866
Accrued preferred dividends									(815,341)
Conversion of convertible notes payable for equity
Net loss									(2,383,604)
Balance at Sep. 30, 2019	$ 11	$ 3		$ 11,960	59,953,532		(82,057,137)	211,336	(21,880,295)
Balance, shares at Sep. 30, 2019	107,850	28,378		119,596,866
Balance at Mar. 31, 2019	$ 11	$ 3		$ 11,960	59,793,042		(80,053,011)	222,521	(20,025,474)
Balance, shares at Mar. 31, 2019	107,850	28,378		119,596,866
Issuance of options with notes payable					16,437				16,437
Fair value of options for services					59,636				59,636
Accrued preferred dividends							(266,781)	(5,000)	(271,781)
Net loss							(728,846)	(724)	(729,570)
Balance at Jun. 30, 2019	$ 11	$ 3		$ 11,960	59,869,115		(81,048,638)	216,797	(20,950,752)
Balance, shares at Jun. 30, 2019	107,850	28,378		119,596,866
Issuance of options with notes payable					7,674				7,674
Fair value of options for services					76,743				76,743
Accrued preferred dividends							(266,781)	(5,000)	(271,780)
Net loss							(741,718)	(461)	(742,179)
Balance at Sep. 30, 2019	$ 11	$ 3		$ 11,960	$ 59,953,532		$ (82,057,137)	$ 211,336	$ (21,880,295)
Balance, shares at Sep. 30, 2019	107,850	28,378		119,596,866

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
Condensed Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2019	Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (2,383,604)	$ (4,067,705)
Adjustments to reconcile net loss to net cash used in operating activities:
Fair value of warrants issued for interest on notes payable	21,305	310,140
Fair value of options issued in exchange for services	359,145	1,312,825
Fair value of common stock issued in exchange for services		28,125
Fair value of common stock issued for settlement of litigation		162,500
Accretion of discount on notes payable	24,111
Depreciation and amortization	21,988	22,243
(Increase) decrease in assets
Accounts receivable	1,923
Prepaid expenses	8,921	48,700
Deposits	25,000
Increase in liabilities
Accounts payable and accrued expenses	664,093	694,464
Accounts payable and accrued expenses - related parties	379,974	256,493
Deferred revenue		200,000
Net cash used in operating activities	(877,144)	(1,032,215)
CASH FLOWS FROM INVESTING ACTIVITIES
Patent expenses		(2,069)
Net cash used in investing activities		(2,069)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans payable		136,075
Repayment of loans payable	(4,000)	(63,475)
Proceeds from convertible notes payable - stockholders	550,000	677,364
Proceeds from notes payable - stockholders	350,000	48,500
Repayment of notes payable - stockholders	(7,000)	(11,000)
Proceeds from convertible notes payable		243,250
Net cash provided by financing activities	889,000	1,030,714
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	11,856	(3,570)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	10,733	7,232
CASH AND CASH EQUIVALENTS - END OF PERIOD	22,589	3,662
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during year for: Interest		39
Cash paid during year for: Income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES:
Accrued preferred dividends	815,341	800,341
Exchange of 10% secured convertible notes payable for 4.0% secured convertible notes payable	350,000	297,107
Accrued interest as discount on notes payable	24,111
Issuance of common stock for investment		115,000
Conversion of convertible notes payable for equity		$ 243,250

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of the Business Rego Payment Architectures, Inc. (“REGO”) was incorporated in the state of Delaware on February 11, 2008. Rego Payment Architectures, Inc. and its subsidiaries (collectively, except where the context requires, the “Company”) is a technology company that will deliver an online and mobile payment platform solution for the family. The system will allow parents and their children to manage, allocate funds and track their expenditures, savings and charitable giving on both a mobile device and online through the Company’s web portal. The Company’s system is designed to allow a minor to transact both online and in traditional brick and mortar retail outlets using the telephone handset as a payment device. The new payment platform will automatically monitor regulatory compliance in real-time for all transactions, including protection of vendors from unintended regulatory infractions. In addition, utilizing the same architecture, individual parents will be able to create a contract with each child that sets the rules and parameters of how the child may use the mobile payment system with as much or as little parental oversight as the parent determines is necessary. The Company is including specialized technology that increases and improves the security of the system and protects the user’s identity while in use. Management believes that building on its Children’s Online Privacy Protection Act (“COPPA”) advantage, the future of the Company will be based on the foundational architecture of the system that will allow its use across multiple financial markets where secure controlled payments are needed. For the under seventeen years of age market, the Company will use its own brand. The Company intends to license in each alternative field of use the ability for its partners, distributors and/or value added resellers to private label each of the alternative markets. These partners will deploy, customize and support each implementation under their own label but with acknowledgement of the Company’s proprietary intellectual assets as the base technology. Management believes this approach will enable the Company to reduce expenses while broadening its reach. Revenues generated from this system are anticipated to come from multiple sources depending on the level of service and facilities requested by the parent. There will be levels of subscription revenue paid monthly, service fees, transaction fees and in some cases revenue sharing with banking and distribution partners. ZOOM Payment Solutions, LLC (“ZPS, LLC”) ZPS, LLC was formed in the state of Delaware on December 15, 2017, and Rego Payment Architectures, Inc. owned 78% of ZPS, LLC. As of July 13, 2018, ZPS, LLC was dissolved. ZOOM Solutions, Inc. (“ZS”) ZS (formerly Zoom Payment Solutions, Inc.) was incorporated in the state of Delaware on February 16, 2018 as a subsidiary of Rego Payment Architectures, Inc. Rego Payment Architectures, Inc. owns 78% of ZS. ZS is the holding company for various subsidiaries that will utilize REGO’s payment platform to address emerging markets. REGO has licensed its technology to ZS, as REGO determined that to extend the Company’s business runway, the Company needed to adapt its technology to include blockchain, token development and cloud storage. ZS was formed to implement these specified new technologies and growth opportunities in conjunction with other business partners, as appropriate. ZOOM Payment Solutions, Inc. (“ZPS”) ZPS (formerly Zoom Payment Solutions USA, Inc.) was incorporated in the state of Nevada on December 6, 2017 as a wholly owned subsidiary of Zoom Payment Solutions, LLC. ZPS is now a wholly owned subsidiary of ZS with the core focus on providing mobile payments solutions. ZPS has secured a sublicense from ZS for Oink (a payment platform owned by REGO) and access to the patents from REGO and is intended to launch a fully COPPA compliant platform in the first quarter of 2020, provided funding is available. ZPS is also currently in discussions with several Northwest Arkansas (“NW”) companies to provide a white label payments application for their employees inclusive of a family wallet as well as financial literacy education. ZOOM Blockchain Solutions, Inc. (“ZBS”) ZBS was incorporated in the state of Delaware on April 20, 2018 as an 85% owned subsidiary of ZS. This company focuses on blockchain as a business solution for the retail and Consumer Packaged Goods (“CPG”) industries. ZBS provides a boutique agency approach to work with companies in NW to build disruptive networks that will provide an enhanced customer experience, drive efficiency and build transparency and trust from the consumer base. ZBS has commenced discussions and is under a Non-Disclosure Agreement with a leading retailer to provide a blockchain solution for the enterprise. ZBS is also negotiating a joint venture in the auto sector to develop a disruptive solution, powered by blockchain, that will enable a consumer centric approach to buying and selling cars as well as provide a concierge approach to car supply and maintenance. ZOOM Cloud Solutions, Inc. (“ZCS”) ZCS (formerly Zoom Canada Solutions, Inc.) was incorporated in the state of Delaware on April 20, 2018 as an 85% owned subsidiary of ZS. ZCS is to provide highly secure cloud storage as a service with the following benefits: END-TO-END PRIVATE CONNECTIVITY – The network of meshed carrier class private circuits will provide a secure, low latency private cloud experience. UNLIMITED CLOUD CAPABILITES - The data will reside in a dedicated environment called a Hyperscale Converged Cloud Infrastructure, which is a leading-edge technology. Through an intuitive platform interface, the team will design, test, develop, manage, and deploy networks from anywhere. This includes, but is not limited to, virtualized, scalable work environments, scalable storage capabilities, state-of-the-art voice and unified communications solutions, cloud computing, backup and more. SMARTLY DESIGNED - The Cloud platform will be custom-engineered on purpose-built hardware to deliver a highly-efficient and dense infrastructure to the market. Through proprietary Software Defined Distributed Virtual Routing, the consumer will get increased network speeds, agility, scalability and reduced latency as well as application mobility, security, data integrity and, most importantly, control. ZOOM Auto Solutions, Inc. (“ZAS”) ZAS (formerly Zoom Mining Solutions) was incorporated in the State of Delaware on February 19, 2018 as a wholly owned subsidiary of ZCS. It is now a wholly owned subsidiary of ZBS and will be providing blockchain solutions to the auto industry. ZAS has had minimal operations since inception. The Company’s principal office is located in Blue Bell, Pennsylvania. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). These statements include all adjustments (consisting only of normal recurring adjustments) which management believes necessary for a fair presentation of the statements and have been prepared on a consistent basis using the accounting policies described in the summary of Accounting Policies included in the Company’s 2018 Annual Report on Form 10-K. All significant intercompany transactions and balances have been eliminated in consolidation. Certain information and note disclosures normally included in the financial statements prepared in accordance with US GAAP have been condensed, or omitted pursuant to such rules and regulations, although the Company believes that the accompanying disclosures are adequate to make the information presented not misleading. The accompanying unaudited financial statements should be read in conjunction with the financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 as filed with the SEC. Operating results for the three and nine months ended September 30, 2019 are not necessarily indicative of the results that may be expected for the year ending December 31, 2019. The Company’s activities are subject to significant risks and uncertainties, including failing to secure additional financing to operationalize the Company’s current technology before another company develops similar technology to compete with the Company. Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Recently Issued Accounting Pronouncements Not Yet Adopted As of September 30, 2019, there are no recently issued accounting standards not yet adopted which would have a material effect on the Company’s financial statements.

MANAGEMENT PLANS

MANAGEMENT PLANS	9 Months Ended
MANAGEMENT PLANS	Sep. 30, 2019
MANAGEMENT PLANS [Abstract]
MANAGEMENT PLANS	NOTE 2 – MANAGEMENT PLANS The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred significant losses and experienced negative cash flow from operations since inception. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Since inception, the Company has focused on developing and implementing its business plan. The Company believes that its existing cash resources will not be sufficient to sustain operations during the next twelve months. The Company’s current monetization model is to derive revenues from levels of subscription revenue paid monthly, service fees, transaction fees and in some cases revenue sharing with banking and distribution partners. As these bases of revenues grow, the Company expects to generate additional revenue to support operations. As of November 14, 2019, the Company has a cash position of approximately $27,000. Based upon the current cash position and the Company’s planned expense run rate, management believes the Company has funds currently to finance its operations through December 2019.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES - RELATED PARTIES	9 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES - RELATED PARTIES	Sep. 30, 2019
Related Party Transactions [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES - RELATED PARTIES	NOTE 3 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES - RELATED PARTIES As of September 30, 2019 and December 31, 2018, the Company owed the Chief Executive Officer a total of $454,842 and $210,032, consisting of $454,307 and $207,845 in unpaid salary and expenses of $535 and $2,187. As of September 30, 2019 and December 31, 2018, the Company owed the Chief Financial Officer $150,161 and $84,296 consisting of $150,161 and $84,256 in unpaid salary and expenses of $0 and $40. The Company owed a company owned by a more than 5% beneficial owner $164,720 and $113,920 as of September 30, 2019 and December 31, 2018, consisting of consulting fees. Additionally as of September 30, 2019 and December 31, 2018, the Company owed the son of a more than 5% beneficial owner $38,500 and $20,000, pursuant to a consulting agreement.

LOANS PAYABLE

LOANS PAYABLE	9 Months Ended
LOANS PAYABLE	Sep. 30, 2019
Debt Disclosure [Abstract]
LOANS PAYABLE	NOTE 4 – LOANS PAYABLE During the nine months ended September 30, 2019 and 2018, the Company received loans in the amount of $0 and $71,260 with no formal repayment terms and 10% interest. The Company also received loans in the amount of $0 and $59,915 with no formal repayment terms and no interest, during the nine months ended September 30, 2019 and 2018. The Company repaid $4,000 and $59,475 of these loans during the nine months ended September 30, 2019 and 2018. The balance of the loans payable as of September 30, 2019 and December 31, 2018 was $85,600 and $89,600. Interest accrued on the loans was $13,653 and $9,253 as of September 30, 2019 and December 31, 2018. Interest expense related to these loans payable was $1,465 and $4,400 for the three and nine months ended September 30, 2019 and $1,845 and $2,521 for the three and nine months ended September 30, 2018.

DEFERRED REVENUE

DEFERRED REVENUE	9 Months Ended
DEFERRED REVENUE	Sep. 30, 2019
Revenue Recognition and Deferred Revenue [Abstract]
DEFERRED REVENUE	NOTE 5 – DEFERRED REVENUE The Company received $200,000 in May 2018 as a down payment to develop software for the automotive industry. This will be a business to business and a business to consumer application intended to remove friction in the industry and provide an improved and trusted consumer experience.

10% SECURED CONVERTIBLE NOTES P

10% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS	9 Months Ended
10% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS	Sep. 30, 2019
Convertible Debt [Abstract]
10% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS	NOTE 6 – 10% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS On March 6, 2015, the Company, pursuant to a Securities Purchase Agreement (the “Purchase Agreement”), issued $2,000,000 aggregate principal amount of its 10% Secured Convertible Promissory Notes due March 5, 2016 (the “Notes”) to certain stockholders. On May 11, 2015, the Company issued an additional $940,000 of Notes to stockholders. The maturity dates of the Notes have been extended most recently from September 6, 2019 to September 6, 2020, with the consent of the Note holders. The Notes are convertible by the holders, at any time, into shares of the Company’s Series B Preferred Stock at a conversion price of $90.00 per share, subject to adjustment for stock splits, stock dividends and similar transactions with respect to the Series B Preferred Stock only. Each share of Series B Preferred Stock is currently convertible into 100 shares of the Company’s common stock at a current conversion price of $0.90 per share, subject to anti-dilution adjustment as described in the Certificate of Designation of the Series B Preferred Stock. In addition, pursuant to the terms of a Security Agreement entered into on May 11, 2015 by and among the Company, the Note holders and a collateral agent acting on behalf of the Note holders (the “Security Agreement”), the Notes are secured by a lien against substantially all of the Company’s business assets. Pursuant to the Purchase Agreement, the Company also granted piggyback registration rights to the holders of the Series B Preferred Stock upon a conversion of the Notes. During the nine months ended September 30, 2019, $350,000 of the Notes were exchanged for $350,000 of the 4% Secured Convertible Notes (See Note 8). On March 6, 2018, the Company issued 2 year warrants to purchase 692,020 shares of the Company’s common stock to the Note holders at an exercise price of $0.90, as consideration for the Note holders extending the maturity date of the Notes payable to September 6, 2018. The warrants were valued at $128,803, fair value, using the Black-Scholes option pricing model to calculate the grant-date fair value of the warrants. The warrant value of $128,803 was expensed immediately as interest expense. The assumptions related to the use of the Black-Scholes option pricing model for warrants and options, during the three months ended March 31, 2018 are as follows: no dividend yield, expected volatility of 203.5% to 205.6%, risk free interest rate of 1.96% to 2.28% and expected term of 2.0 years. The Notes are recorded as a current liability as of September 30, 2019 and December 31, 2018 in the amount of $2,813,157 and $3,163,157. Interest accrued on the Notes was $1,497,253 and $1,283,660 as of September 30, 2019 and December 31, 2018. Interest expense other than the warrant related interest expense in the paragraph above, related to these Notes payable was $70,329 and $213,593 for the three and nine months ended September 30, 2019 and $81,471 and $253,484 for the three and nine months ended September 30, 2018.

NOTES PAYABLE - STOCKHOLDERS

NOTES PAYABLE - STOCKHOLDERS	9 Months Ended
NOTES PAYABLE - STOCKHOLDERS	Sep. 30, 2019
Debt Disclosure [Abstract]
NOTES PAYABLE - STOCKHOLDERS	NOTE 7 – NOTES PAYABLE - STOCKHOLDERS On December 14, 2017, the Company issued a promissory note in the amount of $100,000, which is non-interest bearing along with warrants to purchase 160,000 shares of the Company’s common stock, with an exercise price of $0.90, expiring in two years. The note also includes a provision that the promissory note holder will receive additional warrants to purchase 25,000 shares of the Company’s common stock for each week that the payment of the principal is past due. During the three months ended March 31, 2019 and 2018, the promissory note holder received additional warrants to purchase 175,000 shares and 325,000 shares of the Company’s common stock with an exercise price of $0.90, expiring in two years. The warrants were valued at $21,305 and $62,934, fair value, using the Black-Scholes option pricing model to calculate the grant-date fair value of the options, with the following assumptions: no dividend yield, expected volatility of 183.3% to 236.2%, risk free interest rate of 1.9% to 2.6% and expected option term of 2 years. The warrant value of $0 and $21,305 was expensed as interest expense during the three and nine months ended September 30, 2019 and $47,832 and $187,337 during the three and nine months ended September 30, 2018. On February 15, 2019, the Company reached an agreement with the promissory note holder whereby the warrants would no longer be issued on a weekly basis and that the accrued interest of 10% in addition to the warrants would be waived retrospectively in full. The reversal was recorded as a reduction in interest expense. On June 17, 2019, the Company issued a 90 day promissory note in the amount of $200,000, bearing interest at 10% along with options to purchase 100,000 shares of the Company’s common stock at an exercise price of $0.90 for term of 2 years, vesting immediately. Additionally, the note holder will receive up to $200,000 from a 50/50 revenue split relative to a Norway joint venture. The options were valued at $9,075, fair value, using the Black-Scholes option pricing model to calculate the grant-date fair value of the options, with the following assumptions: no dividend yield, expected volatility of 176.1%, risk free interest rate of 1.86% and expected option life of 2 years. The relative fair value of the option was $8,757 and was recorded as a discount to the note payable in accordance with FASB ASC 835-30-25, Recognition, On June 17, 2019, the Company issued a 90 day promissory note in the amount of $50,000, bearing interest at 10% along with options to purchase 100,000 shares of the Company’s common stock at an exercise price of $0.90 for term of 2 years, vesting immediately. Additionally, the note holder will receive up to $50,000 from a 50/50 revenue split relative to a Norway joint venture (Note 16). The options were valued at $9,075, fair value, using the Black-Scholes option pricing model to calculate the grant-date fair value of the options, with the following assumptions: no dividend yield, expected volatility of 176.1%, risk free interest rate of 1.86% and expected option life of 2 years. The relative fair value of the option was $7,681 and was recorded as a discount to the note payable in accordance with FASB ASC 835-30-25, Recognition, On July 19, 2019, the Company issued a 60 day promissory note in the amount of $100,000, bearing interest at 10% along with options to purchase 100,000 shares of the Company’s common stock at an exercise price of $0.90 for term of 2 years, vesting immediately. Additionally, the note holder will receive up to $40,000 from a 50/50 revenue split relative to a Norway joint venture (Note 16). The options were valued at $8,312, fair value, using the Black-Scholes option pricing model to calculate the grant-date fair value of the options, with the following assumptions: no dividend yield, expected volatility of 170.8%, risk free interest rate of 1.80% and expected option life of 2 years. The relative fair value of the option was $7,674 and was recorded as a discount to the note payable in accordance with FASB ASC 835-30-25, Recognition, The Company also repaid $7,000 of the promissory notes during the nine months ended September 30, 2019. The notes payable are recorded as a current liability as of September 30, 2019 and December 31, 2018 in the amount of $477,000 and $134,000. Interest accrued on the notes, as of September 30, 2019 and December 31, 2018 was $12,401 and $1,084. Interest expense including accretion of discount, but exclusive of the fair value of warrants above related to these notes payable was $31,491 and $35,428 for the three and nine months ended September 30, 2019 and $103 for the three and nine months ended September 30, 2018.

4% SECURED CONVERTIBLE NOTES PA

4% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS	9 Months Ended
4% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS	Sep. 30, 2019
Convertible Debt [Abstract]
4% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS	NOTE 8 – 4% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS On August 26, 2016, the Company, pursuant to a Securities Purchase Agreement, issued $600,000 aggregate principal amount of its 4.0% Secured Convertible Promissory Notes due June 30, 2019 (the “New Secured Notes”) to certain accredited investors (“investors”). The Company issued additional New Secured Notes during 2016, 2017, 2018 and 2019. The New Secured Notes are convertible by the holders, at any time, into shares of the Company’s newly authorized Series C Cumulative Convertible Preferred Stock (“Series C Preferred Stock”) at a conversion price of $90.00 per share, subject to adjustment for stock splits, stock dividends and similar transactions with respect to the Series C Preferred Stock only. Each share of Series C Preferred Stock is currently convertible into 100 shares of the Company’s common stock at a current conversion price of $0.90 per share, subject to full ratchet anti-dilution adjustment for one year and weighted average anti-dilution adjustment thereafter, as described in the Certificate of Designation of the Series C Preferred Stock. Upon a liquidation event, the Company shall first pay to the holders of the Series C Preferred Stock, on a pari passu basis with the holders of the Company’s outstanding Series A Preferred Stock and Series B Preferred Stock, an amount per share equal to 700% of the conversion price (i.e., $630.00 per share of Series C Preferred Stock), plus all accrued and unpaid dividends on each share of Series C Preferred Stock (the “Series C Preference Amount”). The Series C Preference Amount shall be paid prior and in preference to payment of any amounts to the Common Stock. After the payment of all preferential amounts required to be paid to the holders of shares of Series C Preferred Stock, Series A Preferred Stock, Series B Preferred Stock and any additional senior preferred stock, the Series C Preferred Stock participates in further distributions subject to an aggregate cap of seven and one-half times (7.5x) the original issue price thereof, plus all accrued and unpaid dividends. The maturity dates of the New Secured Notes were extended by the investors to October 31, 2020. During the nine months ended September 30, 2019, the Company issued $900,000 aggregate principal amount of its New Secured Notes to certain accredited investors. The aggregate consideration consisted of $550,000 cash and the exchange of $350,000 outstanding principal amount of 10% Secured Convertible Notes (See Note 6). The New Secured Notes are recorded as a long-term liability in the amount of $7,387,250 as of September 30, 2019 and a current liability in the amount of $6,487,250 as of December 31, 2018. Interest accrued on the New Secured Notes was $613,001 and $394,967 as of September 30, 2019 and December 31, 2018. Interest expense, including accretion of discounts, related to these notes payable was $73,873 and $218,034 for the three and nine months ended September 30, 2019 and $86,967 and $188,143 for the three and nine months ended September 30, 2018.

INCOME TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES Income tax expense was $0 for the three and nine months ended September 30, 2019 and 2018. As of January 1, 2019, the Company had no unrecognized tax benefits, and accordingly, the Company did not recognize interest or penalties during 2019 related to unrecognized tax benefits. There has been no change in unrecognized tax benefits during the three and nine months ended September 30, 2019, and there was no accrual for uncertain tax positions as of September 30, 2019. Tax years from 2015 through 2018 remain subject to examination by major tax jurisdictions. There is no income tax benefit for the losses for the three and nine months ended September 30, 2019 and 2018, since management has determined that the realization of the net tax deferred asset is not assured and has created a valuation allowance for the entire amount of such benefits.

CONVERTIBLE PREFERRED STOCK

CONVERTIBLE PREFERRED STOCK	9 Months Ended
CONVERTIBLE PREFERRED STOCK	Sep. 30, 2019
Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
CONVERTIBLE PREFERRED STOCK	NOTE 10 – CONVERTIBLE PREFERRED STOCK Rego Payment Architectures, Inc. Series A Preferred Stock The Series A Preferred Stock has a preference in liquidation equal to two times the Original Issue Price to be paid out of assets available for distribution prior to holders of common stock and thereafter participates with the holders of common stock in any remaining proceeds subject to an aggregate cap of 2.5 times the Original Issue Price. The Series A Preferred Stockholders may cast the number of votes equal to the number of whole shares of common stock into which the shares of Series A Preferred Stock can be converted. The Series A Preferred Stock also contains customary approval rights with respect to certain matters. The Series A Preferred Stock accrues dividends at the rate of 8% per annum or $8.00 per Series A Preferred Share. The conversion price of Series A Preferred Stock is currently $0.90 per share. The Series A Preferred Stock is subject to mandatory conversion if certain registration or related requirements are satisfied and the average closing price of the Rego’s common stock exceeds 2.5 times the conversion price over a period of twenty consecutive trading days. The conversion feature of the Series A Preferred Stock issued in January 2014 is an embedded derivative, which is classified as a liability in accordance with FASB ASC 815 and was valued in accordance with FASB ASC 470 as a beneficial conversion feature at a fair market value of $1,648,825 at January 27, 2014, and $0 at September 30, 2019 and December 31, 2018. This was classified as an embedded derivative liability and a discount to Series A Preferred Stock. Since the Series A Preferred Stock can be converted at any time, the full amount of the discount was accreted and reflected as a deemed distribution. The conversion feature of the Series A Preferred Stock issued in April 2014 is an embedded derivative, which is classified as a liability in accordance with FASB ASC 815 and was valued in accordance with FASB ASC 470 as a beneficial conversion feature at a fair market value of $3,489,000 at April 30, 2014, and $0 at September 30, 2019 and December 31, 2018. This was classified as an embedded derivative liability and a discount to Series A Preferred Stock. Since the Series A Preferred Stock can be converted at any time, the full amount of the discount was accreted and reflected as a deemed distribution. Rego Payment Architectures, Inc. Series B Preferred Stock The Series B Preferred Stock is pari passu with the Series A Preferred Stock and has a preference in liquidation equal to two times the Original Issue Price to be paid out of assets available for distribution prior to holders of common stock and thereafter participates with the holders of common stock in any remaining proceeds subject to an aggregate cap of 2.5 times the Original Issue Price. The Series B Preferred Stockholders may cast the number of votes equal to the number of whole shares of common stock into which the shares of Series B Preferred Stock can be converted. The Series B Preferred Stock also contains customary approval rights with respect to certain matters. The Series B Preferred Stock accrues dividends at the rate of 8% per annum or $7.20 per Series B Preferred Share. The conversion price of the Series B Preferred Stock is currently $0.90 per share. The Series B Preferred Stock is subject to mandatory conversion if certain registration or related requirements are satisfied and the average closing price of the Company’s common stock exceeds 2.5 times the conversion price over a period of twenty consecutive trading days. The conversion feature of the Series B Preferred Stock is an embedded derivative, which is classified as a liability in accordance with FASB ASC 815 and was valued in accordance with FASB ASC 470 as a beneficial conversion feature at a fair market value of $375,841 at October 30, 2014, and $0 at September 30, 2019 and December 31, 2018. This was classified as an embedded derivative liability and a discount to Series B Preferred Stock. Since the Series B Preferred Stock can be converted at any time, the full amount of the discount was accreted and reflected as a deemed distribution. The Warrants associated with the Series B Preferred Stock were also classified as equity, in accordance with FASB ASC 480-10-25. Therefore it is not necessary to bifurcate these Warrants from the Series B Preferred Stock. Rego Payment Architectures, Inc. Series C Preferred Stock In August 2016, Rego authorized 150,000 shares of the Rego’s Series C Cumulative Convertible Preferred Stock (“Series C Preferred Stock”). As of March 31, 2019, none of the Series C Preferred Stock was issued or outstanding. After the date of issuance of Series C Preferred Stock, dividends at the rate of $7.20 per share will begin accruing and will be cumulative. The Series C Preferred Stock is pari passu with the Series A Preferred Stock and Series B Preferred Stock and has a preference in liquidation equal to seven times the Original Issue Price to be paid out of assets available for distribution prior to holders of common stock and thereafter participates with the holders of common stock in any remaining proceeds subject to an aggregate cap of 7.5 times the Original Issue Price. The Series C Preferred Stockholders may cast the number of votes equal to the number of whole shares of common stock into which the shares of Series C Preferred Stock can be converted. The Series C Preferred Stock also contains customary approval rights with respect to certain matters. There are no outstanding Series C Preferred Shares, therefore the current per annum dividend per share is $0. As of September 30, 2019, the value of the cumulative 8% dividends for all Rego preferred stock was $5,818,008. Such dividends will be paid when and if declared payable by Rego’s board of directors or upon the occurrence of certain liquidation events. In accordance with FASB ASC 260-10-45-11, the Company has recorded these accrued dividends as a current liability. ZS Series A Preferred Stock In November 2018, ZS pursuant to a Securities Purchase Agreement (the “ZS Series A Purchase Agreement”), issued in a private placement to an accredited investor, 83,334 units at an original issue price of $3 per unit (the “ZS Original Series A Issue Price”), which includes one share of ZS’ Series A Cumulative Convertible Preferred Stock (the “ZS Series A Preferred Stock”) and one warrant to purchase one share of ZS’ common stock with an exercise price of $3.00 per share expiring in three years (the “Series A Warrants”). ZS raised $250,000 with respect to this transaction. Dividends on the ZS Series A Preferred Stock accrue at a rate of 8% per annum and are cumulative. The ZS Series A Preferred Stock has a preference in liquidation equal to two times the ZS Original Series A Issue Price to be paid out of assets available for distribution prior to holders of ZS common stock and thereafter participates with the holders of ZS common stock in any remaining proceeds subject to an aggregate cap of 2.5 times the ZS Original Series A Issue Price. The ZS Series A Preferred Stockholders may cast the number of votes equal to the number of whole shares of ZS common stock into which the shares of ZS Series A Preferred Stock can be converted. In accordance with FASB ASC 480 and 815, the ZS Series A Preferred Stock has been classified as permanent equity and was valued based on the relative fair value, $139,959, assumed to be the total proceeds less the fair value of the warrants of $110,041, at November 6, 2018, the date of issuance. The value of the warrants were reflected as a discount to the ZS Series A Preferred Stock. Because the ZS Series A Preferred Stock can be converted at any time, the full amount of the discount relative to the warrants has been fully accreted and reflected as a deemed distribution. The conversion feature of the ZS Series A Preferred Stock is an embedded derivative, which is classified as equity in accordance with FASB ASC 815 and was valued in accordance with FASB ASC 470 as a beneficial conversion feature at a fair market value of $193,377 at the date of issuance. However in accordance with FASB ASC 470, the value of the beneficial conversion feature is limited to the value of the ZS Series A Preferred Stock of $139,959 at the date of issuance. This was classified as an embedded derivative and a discount to the ZS Series A Preferred Stock. Since the ZS Series A Preferred Stock can be converted at any time, the full amount of the discount was accreted and reflected as a deemed distribution. The warrants associated with the ZS Series A Preferred Stock were also classified as equity, in accordance with FASB ASC 480-10-25. Therefore it is not necessary to bifurcate the warrants from the ZS Series A Preferred Stock. As of September 30, 2019, the value of the cumulative 8% dividends for ZS preferred stock was $18,333. Such dividends will be paid when and if declared payable by the ZS’ board of directors or upon the occurrence of certain liquidation events. In accordance with FASB ASC 260-10-45-11, the Company has recorded these accrued dividends as a current liability.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
STOCKHOLDERS' EQUITY	Sep. 30, 2019
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 11 – STOCKHOLDERS’ EQUITY Extension and Revaluation of Options In April 2019, the Board of Directors of the Company approved amendments extending the term of outstanding options to purchase in the aggregate 150,000 shares of common stock of the Company at an exercise price $0.90 per share. These options were scheduled to expire in June 2019 and were each extended for an additional two year period from the applicable current expiration date. The Company used the Black-Scholes option pricing model to calculate the fair value at $21,975, with the following assumptions for the extended options: no dividend yield, expected volatility of 179.2%, risk free interest rate of 2.3%, and expected option life of two years. The incremental increase in fair value of this term extension was $21,964, which was expensed during the period. Issuance of Restricted Shares A restricted stock award (“RSA”) is an award of common shares that is subject to certain restrictions during a specified period. Restricted stock awards are independent of option grants and are generally subject to forfeiture if employment terminates prior to the release of the restrictions. The grantee cannot transfer the shares before the restricted shares vest. Shares of nonvested restricted stock have the same voting rights as common stock, are entitled to receive dividends and other distributions thereon and are considered to be currently issued and outstanding. The Company’s restricted stock awards generally vest over a period of one year. The Company expenses the cost of the restricted stock awards, which is determined to be the fair market value of the shares at the date of grant, straight-line over the period during which the restrictions lapse. For these purposes, the fair market value of the restricted stock is determined based on the closing price of the Company’s common stock on the grant date. During the three and nine months ended September 30, 2019, the Company expensed $0 relative to restricted stock awards. During the three and nine months ended September 30, 2018, the Company expensed $9,375 and $28,125 relative to restricted stock awards. The Company entered into an financial advisory agreement whereby generally the Company will pay the financial advisor a success fee equal to 6% of the Capital committed in a capital transaction.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended
STOCK OPTIONS AND WARRANTS	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
STOCK OPTIONS AND WARRANTS	NOTE 12 – STOCK OPTIONS AND WARRANTS During 2008, the Board of Directors (“Board”) of the Company adopted the 2008 Equity Incentive Plan (“2008 Plan”) that was approved by the stockholders. Under the 2008 Plan, the Company was authorized to grant options to purchase up to 25,000,000 shares of common stock to any officer, other employee or director of, or any consultant or other independent contractor who provides services to the Company. The 2008 Plan was intended to permit stock options granted to employees under the 2008 Plan to qualify as incentive stock options under Section 422 of the Internal Revenue Code of 1986, as amended (“Incentive Stock Options”). All options granted under the 2008 Plan, which are not intended to qualify as Incentive Stock Options are deemed to be non-qualified options (“Non-Statutory Stock Options”). As of September 30, 2019, options to purchase 8,558,333 shares of common stock have been issued and are unexercised, and 0 shares are available for grants under the 2008 Plan. The 2008 Plan expired on March 3, 2019. During 2013, the Board adopted the 2013 Equity Incentive Plan (“2013 Plan”), which was approved by stockholders at the 2013 annual meeting of stockholders. Under the 2013 Plan, the Company is authorized to grant awards of stock options, restricted stock, restricted stock units and other stock-based awards of up to an aggregate of 5,000,000 shares of common stock to any officer, employee, director or consultant. The 2013 Plan is intended to permit stock options granted to employees under the 2013 Plan to qualify as Incentive Stock Options. All options granted under the 2013 Plan, which are not intended to qualify as Incentive Stock Options are deemed to be Non-Statutory Stock Options. As of September 30, 2019, under the 2013 Plan grants of restricted stock and options to purchase 4,250,000 shares of common stock have been issued, 3,350,000 are outstanding or unexercised, and 750,000 shares of common stock remain available for grants under the 2013 Plan. The 2013 Plan is administered by the Board or its compensation committee, which determines the persons to whom awards will be granted, the number of awards to be granted, and the specific terms of each grant, including the vesting thereof, subject to the terms of the 2013 Plan. In connection with Incentive Stock Options, the exercise price of each option may not be less than 100% of the fair market value of the common stock on the date of the grant (or 110% of the fair market value in the case of a grantee holding more than 10% of the outstanding stock of the Company). Prior to January 1, 2014, volatility in all instances presented is the Company’s estimate of volatility that is based on the volatility of other public companies that are in closely related industries to the Company. Beginning January 1, 2014, volatility in all instances presented is the Company’s estimate of volatility that is based on the historical volatility of the Company’s common stock. On January 9, 2019, REGO issued options to purchase an aggregate of 500,000 shares of REGO’s common stock to four employees and a consultant. The options have an exercise price of $0.90, vest immediately and have a term of 5 years, with a fair value of $72,576 in total, which was expensed immediately. On January 21, 2019, REGO issued options to purchase 50,000 shares of REGO’s common stock to a consultant. The options have an exercise price of $0.90, vest immediately and have a term of 2 years, with a fair value of $7,562, which was expensed immediately. On February 1, 2019, REGO issued options to purchase 25,000 shares of REGO’s common stock to a consultant. The options have an exercise price of $0.90, vest immediately and have a term of 2 years, with a fair value of $3,593 in total. These options were issued to satisfy a ZS obligation in the amount of $15,000 and resulted in forgiveness of debt of $11,607. On July 1, 2019, REGO issued options to purchase 200,000 shares of REGO’s common stock to a consultant. The options have an exercise price of $0.90, vest immediately and have a term of 3 years, with a fair value of $22,897, which will be expensed over one year, which is the expected term of the consulting agreement. On September 3, 2019, REGO issued options to purchase 200,000 shares of REGO’s common stock to a consultant. The options have an exercise price of $0.90, vest immediately and have a term of 2 years, with a fair value of $23,668, which is being expensed over four months, which is the expected term of the consulting agreement. On September 3, 2019, REGO issued options to purchase 50,000 shares of REGO’s common stock to two consultants. The options have an exercise price of $0.90, vest immediately and have a term of 2 years, with a fair value of $5,917, which was expensed immediately. On September 27, 2019, REGO issued options to purchase 100,000 shares of REGO’s common stock to a consultant. The options have an exercise price of $0.90, vest immediately and have a term of 3 years, with a fair value of $15,028, which is being expensed over four months, which is the expected term of the consulting agreement. The following table presents the weighted-average assumptions used to estimate the fair values of the stock options granted by REGO during the nine months ended September 30, 2019: 2019 Risk Free Interest Rate 2.0% Expected Volatility 171.2% Expected Life (in years) 3.3 Dividend Yield 0% Weighted average estimated fair value of options during the period $ 0.12 The following table summarizes the activities for REGO’s stock options for the nine months ended September 30, 2019: Options Outstanding Weighted - Average Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price in years) (in 000's) (1) Balance December 31, 2018 12,925,000 $ 0.66 3.3 4 Granted 1,425,000 0.90 Expired/cancelled (2,091,666 ) 0.75 - - Balance September 30, 2019 12,258,334 $ 0.67 2.6 $ 4 Exercisable at September 30, 2019 10,491,662 $ 0.61 2.7 $ 4 Exercisable at September 30, 2019 and expected to vest thereafter 12,258,334 $ 0.67 2.6 $ 4 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the closing stock price of $0.20 for REGO’s common stock on September 30, 2019. For the three and nine months ended September 30, 2019, Rego expensed $76,743 and $331,094 and for the three and nine months ended September 30, 2018, Rego expensed $210,465 and $1,290,887 with respect to options. In accordance with FASB ASC 505-50, Equity – Equity-Based Payments to Non-Employees Compensation—Stock Compensation—Awards Classified as Equity As of September 30, 2019, there was $86,501 of unrecognized compensation cost related to outstanding stock options. This amount is expected to be recognized over a weighted-average period of 0.2 years. To the extent the actual forfeiture rate is different from what the Company has estimated, stock-based compensation related to these awards will be different from the Company’s expectations. The difference between the stock options exercisable at September 30, 2019 and the stock options exercisable and expected to vest relates to management’s estimate of options expected to vest in the future. The following table summarizes the activities for REGO’s unvested stock options for the nine months ended September 30, 2019: Unvested Options Weighted - Average Grant Number of Date Fair Shares Value Balance December 31, 2018 3,625,000 0.13 Granted 1,425,000 0.12 Expired/cancelled (683,334 ) 0.39 Vested (2,600,000 ) 0.13 Balance September 30, 2019 1,766,666 0.14 The following table summarizes the activities for REGO’s warrants for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance at December 31, 2018 3,052,020 $ 0.90 1.3 $ - Granted 175,000 0.90 2.0 - Expired (400,000 ) 0.90 - - Balance at September 30, 2019 2,827,020 $ 0.90 0.7 $ - Exercisable at September 30, 2019 2,827,020 $ 0.90 0.7 $ - Exercisable at September 30, 2019 and expected to vest thereafter 2,827,020 $ 0.90 0.7 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying warrants and the closing stock price of $0.20 for Rego’s common stock on September 30, 2019. All warrants were vested on the date of grant. The following table summarizes the activities for ZS’s stock options for the nine months ended September 30, 2019: Options Outstanding Weighted - Average Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price in years) (in 000's) (1) Balance December 31, 2018 2,400,000 $ 5.00 4.6 $ - Balance September 30, 2019 2,400,000 $ 5.00 3.8 $ - Exercisable at September 30, 2019 2,400,000 $ 5.00 3.8 $ - Exercisable at September 30, 2019 and expected to vest thereafter 2,400,000 $ 5.00 3.8 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $4.00 for ZS’s common stock on September 30, 2019. For the three and nine months ended September 30, 2019, ZS expensed $0 and $28,051 with respect to options and for the three and nine months months ended September 30, 2018, ZS expensed $21,938 with respect to options. The following table summarizes the activities for ZS’s warrants for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2018 83,334 $ 3.00 2.9 $ 83 Balance September 30, 2019 83,334 $ 3.00 2.1 $ 83 Exercisable at September 30, 2019 83,334 $ 3.00 2.1 $ 83 Exercisable atSeptember 30, 2019 and expected to vest thereafter 83,334 $ 3.00 2.1 $ 83 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying warrants and the value of $4.00 for ZS’s common stock on September 30, 2019. For the three and nine months ended September 30, 2019 and 2018, ZS expensed $0 with respect to warrants. The following table summarizes the activities for ZBS’s stock options for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2018 100,000 $ 5.00 1.7 $ - Balance September 30, 2019 100,000 $ 5.00 0.9 $ - Exercisable at September 30, 2019 100,000 $ 5.00 0.9 $ - Exercisable at September 30, 2019 and expected to vest thereafter 100,000 $ 5.00 0.9 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $0.01 for ZBS’s common stock on September 30, 2019. For the three and nine months ended September 30, 2019 and 2018, ZBS expensed $0 with respect to options. The following table summarizes the activities for ZCS’s stock options for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2018 2,200,000 $ 5.00 4.8 $ - Balance September 30, 2019 2,200,000 $ 5.00 4.1 $ - Exercisable at September 30, 2019 2,200,000 $ 5.00 4.1 $ - Exercisable at September 30, 2019 and expected to vest thereafter 2,200,000 $ 5.00 4.1 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $0.01 for ZCS’s common stock on September 30, 2019. For the three and nine months ended September 30, 2019 and 2018, ZCS expensed $0 with respect to options. The following table summarizes the activities for ZPS’s stock options for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2018 100,000 $ 5.00 1.7 $ - Balance September 30, 2019 100,000 $ 5.00 0.9 $ - Exercisable at September 30, 2019 100,000 $ 5.00 0.9 $ - Exercisable at September 30, 2019 and expected to vest thereafter 100,000 $ 5.00 0.9 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $0.01 for ZPS’s common stock on September 30, 2019. For the three and nine months ended September 30, 2019, ZPS expensed $0 with respect to options.

NONCONTROLLING INTERESTS

NONCONTROLLING INTERESTS	9 Months Ended
NONCONTROLLING INTERESTS	Sep. 30, 2019
Noncontrolling Interest [Abstract]
NONCONTROLLING INTERESTS	NOTE 13 – NONCONTROLLING INTERESTS Through September 30, 2018, Zoom Solutions, Inc. and ZPS, LLC received $243,250 for convertible notes payable. The notes were non-interest bearing. As of September 30, 2018, ZS has converted all of the $243,250 of the convertible notes into 23,929 shares of ZS common stock in accordance with the individual convertible note agreements. In addition, ZS, ZBS, ZCS and ZPS issued options to purchase 100,000 shares of each of the companies to a consultant, which were valued at a total $21,938 (See Note 12). Losses incurred by the noncontrolling interests for the three and nine months ended September 30, 2019 were $461 and $6,942 and for the three and nine months ended September 30, 2018 were $14,622 and $26,081.

OPERATING LEASES

OPERATING LEASES	9 Months Ended
OPERATING LEASES	Sep. 30, 2019
Leases [Abstract]
OPERATING LEASES	N OTE 14 – OPERATING LEASES For the three and nine months ended September 30, 2019, total rent expense under leases amounted to $6,364 and $20,046. For the three and nine months ended September 2018, total rent expense under leases amounted to $19,215 and $40,887. The Company has elected not to recognize right-of-use assets and lease liabilities arising from short-term leases. The Company has no long-term lease obligations as of September 30, 2019.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 15 – RELATED PARTY TRANSACTIONS The Company has a consulting agreement with a company owned by a more than 5% beneficial owner, at a cost of $15,000 per month. For the three and nine months ended September 30, 2019 and 2018, the Company expensed $45,000 and $135,000 relative to the consulting company. The Company has a consulting agreement with the son of the principal of a company owned by a more than 5% beneficial owner, at a cost of $5,000 per month. For the three and nine months ended September 30, 2019 and 2018, the Company expensed $15,000 and $45,000 relative to this consultant. During the nine months ended September 30, 2019, the Company received revenue from a technology company for the outsourcing of the Company’s engineers for development. In addition, the Company paid this technology company $45,000 as a deposit for technical assistance with the Platform when it becomes necessary. The deposit has been fully refunded as of June 30, 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS On September 30, 2019, the Company pursuant to a Securities Purchase Agreement issued a $20,000 principal amount 4% Secured Convertible Promissory Note due October 31, 2020 to an accredited investor, for which the funds were not received until October 2, 2019. On October 2, 2019, REGO issued options to purchase 250,000 shares of REGO’s common stock to a consultant. The options have an exercise price of $0.90, vest immediately and have a term of 2 years, with a fair value of $27,919, which is being expensed over three months, which is the expected term of the consulting agreement. On October 4, 2019, REGO issued options to purchase 200,000 shares of REGO’s common stock to a consultant. The options have an exercise price of $0.90, vest immediately and have a term of 2 years, with a fair value of $21,475, which is being expensed over one year, which is the expected term of the consulting agreement. On October 10, 2019, REGO issued options to purchase in the aggregate 300,000 shares of REGO’s common stock to two consultants. The options have an exercise price of $0.90, vest immediately and have a term of 2 years, with a fair value of $27,898, which is being expensed over four months, which is the expected term of the consulting agreement. On October 24, 2019, the Chief Executive Officer’s employment agreement expired and was not renewed by the Company. The Chief Executive Officer is serving on an at-will basis without compensation. On November 4, 2019, the Company issued a 90 day promissory note in the amount of $225,000, bearing interest at 20% along with a warrant to purchase 750,000 shares of the Company’s common stock at an exercise price of $0.90 for term of 2 years, vesting immediately. Additionally, upon maturity of the note, the holder will receive $250,000, plus the 10% interest. The warrants were valued at $68,452, fair value, using the Black-Scholes option pricing model to calculate the grant-date fair value of the options, with the following assumptions: no dividend yield, expected volatility of 153.6%, risk free interest rate of 1.60% and expected option life of 2 years. The relative fair value of the warrant is $53,738 and will be recorded as a discount to the note payable in accordance with FASB ASC 835-30-25, Recognition, On November 4, 2019, the Company issued $25,000 principal amount of its New Secured Notes to an accredited investor.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2019
Accounting Policies [Abstract]
Nature of the Business	Nature of the Business Rego Payment Architectures, Inc. (“REGO”) was incorporated in the state of Delaware on February 11, 2008. Rego Payment Architectures, Inc. and its subsidiaries (collectively, except where the context requires, the “Company”) is a technology company that will deliver an online and mobile payment platform solution for the family. The system will allow parents and their children to manage, allocate funds and track their expenditures, savings and charitable giving on both a mobile device and online through the Company’s web portal. The Company’s system is designed to allow a minor to transact both online and in traditional brick and mortar retail outlets using the telephone handset as a payment device. The new payment platform will automatically monitor regulatory compliance in real-time for all transactions, including protection of vendors from unintended regulatory infractions. In addition, utilizing the same architecture, individual parents will be able to create a contract with each child that sets the rules and parameters of how the child may use the mobile payment system with as much or as little parental oversight as the parent determines is necessary. The Company is including specialized technology that increases and improves the security of the system and protects the user’s identity while in use. Management believes that building on its Children’s Online Privacy Protection Act (“COPPA”) advantage, the future of the Company will be based on the foundational architecture of the system that will allow its use across multiple financial markets where secure controlled payments are needed. For the under seventeen years of age market, the Company will use its own brand. The Company intends to license in each alternative field of use the ability for its partners, distributors and/or value added resellers to private label each of the alternative markets. These partners will deploy, customize and support each implementation under their own label but with acknowledgement of the Company’s proprietary intellectual assets as the base technology. Management believes this approach will enable the Company to reduce expenses while broadening its reach. Revenues generated from this system are anticipated to come from multiple sources depending on the level of service and facilities requested by the parent. There will be levels of subscription revenue paid monthly, service fees, transaction fees and in some cases revenue sharing with banking and distribution partners. ZOOM Payment Solutions, LLC (“ZPS, LLC”) ZPS, LLC was formed in the state of Delaware on December 15, 2017, and Rego Payment Architectures, Inc. owned 78% of ZPS, LLC. As of July 13, 2018, ZPS, LLC was dissolved. ZOOM Solutions, Inc. (“ZS”) ZS (formerly Zoom Payment Solutions, Inc.) was incorporated in the state of Delaware on February 16, 2018 as a subsidiary of Rego Payment Architectures, Inc. Rego Payment Architectures, Inc. owns 78% of ZS. ZS is the holding company for various subsidiaries that will utilize REGO’s payment platform to address emerging markets. REGO has licensed its technology to ZS, as REGO determined that to extend the Company’s business runway, the Company needed to adapt its technology to include blockchain, token development and cloud storage. ZS was formed to implement these specified new technologies and growth opportunities in conjunction with other business partners, as appropriate. ZOOM Payment Solutions, Inc. (“ZPS”) ZPS (formerly Zoom Payment Solutions USA, Inc.) was incorporated in the state of Nevada on December 6, 2017 as a wholly owned subsidiary of Zoom Payment Solutions, LLC. ZPS is now a wholly owned subsidiary of ZS with the core focus on providing mobile payments solutions. ZPS has secured a sublicense from ZS for Oink (a payment platform owned by REGO) and access to the patents from REGO and is intended to launch a fully COPPA compliant platform in the first quarter of 2020, provided funding is available. ZPS is also currently in discussions with several Northwest Arkansas (“NW”) companies to provide a white label payments application for their employees inclusive of a family wallet as well as financial literacy education. ZOOM Blockchain Solutions, Inc. (“ZBS”) ZBS was incorporated in the state of Delaware on April 20, 2018 as an 85% owned subsidiary of ZS. This company focuses on blockchain as a business solution for the retail and Consumer Packaged Goods (“CPG”) industries. ZBS provides a boutique agency approach to work with companies in NW to build disruptive networks that will provide an enhanced customer experience, drive efficiency and build transparency and trust from the consumer base. ZBS has commenced discussions and is under a Non-Disclosure Agreement with a leading retailer to provide a blockchain solution for the enterprise. ZBS is also negotiating a joint venture in the auto sector to develop a disruptive solution, powered by blockchain, that will enable a consumer centric approach to buying and selling cars as well as provide a concierge approach to car supply and maintenance. ZOOM Cloud Solutions, Inc. (“ZCS”) ZCS (formerly Zoom Canada Solutions, Inc.) was incorporated in the state of Delaware on April 20, 2018 as an 85% owned subsidiary of ZS. ZCS is to provide highly secure cloud storage as a service with the following benefits: END-TO-END PRIVATE CONNECTIVITY – The network of meshed carrier class private circuits will provide a secure, low latency private cloud experience. UNLIMITED CLOUD CAPABILITES - The data will reside in a dedicated environment called a Hyperscale Converged Cloud Infrastructure, which is a leading-edge technology. Through an intuitive platform interface, the team will design, test, develop, manage, and deploy networks from anywhere. This includes, but is not limited to, virtualized, scalable work environments, scalable storage capabilities, state-of-the-art voice and unified communications solutions, cloud computing, backup and more. SMARTLY DESIGNED - The Cloud platform will be custom-engineered on purpose-built hardware to deliver a highly-efficient and dense infrastructure to the market. Through proprietary Software Defined Distributed Virtual Routing, the consumer will get increased network speeds, agility, scalability and reduced latency as well as application mobility, security, data integrity and, most importantly, control. ZOOM Auto Solutions, Inc. (“ZAS”) ZAS (formerly Zoom Mining Solutions) was incorporated in the State of Delaware on February 19, 2018 as a wholly owned subsidiary of ZCS. It is now a wholly owned subsidiary of ZBS and will be providing blockchain solutions to the auto industry. ZAS has had minimal operations since inception. The Company’s principal office is located in Blue Bell, Pennsylvania.
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). These statements include all adjustments (consisting only of normal recurring adjustments) which management believes necessary for a fair presentation of the statements and have been prepared on a consistent basis using the accounting policies described in the summary of Accounting Policies included in the Company’s 2018 Annual Report on Form 10-K. All significant intercompany transactions and balances have been eliminated in consolidation. Certain information and note disclosures normally included in the financial statements prepared in accordance with US GAAP have been condensed, or omitted pursuant to such rules and regulations, although the Company believes that the accompanying disclosures are adequate to make the information presented not misleading. The accompanying unaudited financial statements should be read in conjunction with the financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 as filed with the SEC. Operating results for the three and nine months ended September 30, 2019 are not necessarily indicative of the results that may be expected for the year ending December 31, 2019. The Company’s activities are subject to significant risks and uncertainties, including failing to secure additional financing to operationalize the Company’s current technology before another company develops similar technology to compete with the Company.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842)
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted As of September 30, 2019, there are no recently issued accounting standards not yet adopted which would have a material effect on the Company’s financial statements.

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended
STOCK OPTIONS AND WARRANTS (Tables)	Sep. 30, 2019
Schedule of Weighted-average Assumptions Used to Estimate the Fair Values of Stock Options Granted	The following table presents the weighted-average assumptions used to estimate the fair values of the stock options granted by REGO during the nine months ended September 30, 2019: 2019 Risk Free Interest Rate 2.0% Expected Volatility 171.2% Expected Life (in years) 3.3 Dividend Yield 0% Weighted average estimated fair value of options during the period $ 0.12
Schedule of Stock Option Activity	The following table summarizes the activities for REGO’s stock options for the nine months ended September 30, 2019: Options Outstanding Weighted - Average Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price in years) (in 000's) (1) Balance December 31, 2018 12,925,000 $ 0.66 3.3 4 Granted 1,425,000 0.90 Expired/cancelled (2,091,666 ) 0.75 - - Balance September 30, 2019 12,258,334 $ 0.67 2.6 $ 4 Exercisable at September 30, 2019 10,491,662 $ 0.61 2.7 $ 4 Exercisable at September 30, 2019 and expected to vest thereafter 12,258,334 $ 0.67 2.6 $ 4 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the closing stock price of $0.20 for REGO’s common stock on September 30, 2019.
Schedule of Unvested Options Activity	The following table summarizes the activities for REGO’s unvested stock options for the nine months ended September 30, 2019: Unvested Options Weighted - Average Grant Number of Date Fair Shares Value Balance December 31, 2018 3,625,000 0.13 Granted 1,425,000 0.12 Expired/cancelled (683,334 ) 0.39 Vested (2,600,000 ) 0.13 Balance September 30, 2019 1,766,666 0.14
Schedule of Warrant Activity	The following table summarizes the activities for REGO’s warrants for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance at December 31, 2018 3,052,020 $ 0.90 1.3 $ - Granted 175,000 0.90 2.0 - Expired (400,000 ) 0.90 - - Balance at September 30, 2019 2,827,020 $ 0.90 0.7 $ - Exercisable at September 30, 2019 2,827,020 $ 0.90 0.7 $ - Exercisable at September 30, 2019 and expected to vest thereafter 2,827,020 $ 0.90 0.7 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying warrants and the closing stock price of $0.20 for Rego’s common stock on September 30, 2019.
ZS [Member] \| Stock Options [Member]
Schedule of Stock Option Activity	The following table summarizes the activities for ZS’s stock options for the nine months ended September 30, 2019: Options Outstanding Weighted - Average Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price in years) (in 000's) (1) Balance December 31, 2018 2,400,000 $ 5.00 4.6 $ - Balance September 30, 2019 2,400,000 $ 5.00 3.8 $ - Exercisable at September 30, 2019 2,400,000 $ 5.00 3.8 $ - Exercisable at September 30, 2019 and expected to vest thereafter 2,400,000 $ 5.00 3.8 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $4.00 for ZS’s common stock on September 30, 2019.
ZS [Member] \| Warrant [Member]
Schedule of Stock Option Activity	The following table summarizes the activities for ZS’s warrants for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2018 83,334 $ 3.00 2.9 $ 83 Balance September 30, 2019 83,334 $ 3.00 2.1 $ 83 Exercisable at September 30, 2019 83,334 $ 3.00 2.1 $ 83 Exercisable atSeptember 30, 2019 and expected to vest thereafter 83,334 $ 3.00 2.1 $ 83 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying warrants and the value of $4.00 for ZS’s common stock on September 30, 2019.
ZBS [Member]
Schedule of Stock Option Activity	The following table summarizes the activities for ZBS’s stock options for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2018 100,000 $ 5.00 1.7 $ - Balance September 30, 2019 100,000 $ 5.00 0.9 $ - Exercisable at September 30, 2019 100,000 $ 5.00 0.9 $ - Exercisable at September 30, 2019 and expected to vest thereafter 100,000 $ 5.00 0.9 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $0.01 for ZBS’s common stock on September 30, 2019.
ZCS [Member]
Schedule of Stock Option Activity	The following table summarizes the activities for ZCS’s stock options for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2018 2,200,000 $ 5.00 4.8 $ - Balance September 30, 2019 2,200,000 $ 5.00 4.1 $ - Exercisable at September 30, 2019 2,200,000 $ 5.00 4.1 $ - Exercisable at September 30, 2019 and expected to vest thereafter 2,200,000 $ 5.00 4.1 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $0.01 for ZCS’s common stock on September 30, 2019.
ZPS [Member]
Schedule of Stock Option Activity	The following table summarizes the activities for ZPS’s stock options for the nine months ended September 30, 2019: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2018 100,000 $ 5.00 1.7 $ - Balance September 30, 2019 100,000 $ 5.00 0.9 $ - Exercisable at September 30, 2019 100,000 $ 5.00 0.9 $ - Exercisable at September 30, 2019 and expected to vest thereafter 100,000 $ 5.00 0.9 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $0.01 for ZPS’s common stock on September 30, 2019.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Jul. 13, 2018	Apr. 20, 2018
ZPS, LLC [Member]
Ownership percentage	78.00%
ZBS [Member]
Ownership percentage		85.00%
ZCS [Member]
Ownership percentage		85.00%

MANAGEMENT PLANS (Details)

MANAGEMENT PLANS (Details) - USD ($)	Nov. 14, 2019	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Subsequent Event [Line Items]
Cash positions		$ 22,589	$ 10,733	$ 3,662	$ 7,232
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash positions	$ 27,000

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES - RELATED PARTIES (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Due to related party	$ 808,223	$ 428,249
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to related party	454,842	210,032
Chief Executive Officer [Member] \| Unpaid payroll [Member]
Related Party Transaction [Line Items]
Due to related party	454,307	207,845
Chief Executive Officer [Member] \| Expenses [Member]
Related Party Transaction [Line Items]
Due to related party	535	2,187
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Due to related party	150,161	84,296
Chief Financial Officer [Member] \| Unpaid payroll [Member]
Related Party Transaction [Line Items]
Due to related party	150,161	84,256
Chief Financial Officer [Member] \| Expenses [Member]
Related Party Transaction [Line Items]
Due to related party	0	40
Beneficial Owner [Member]
Related Party Transaction [Line Items]
Due to related party	164,720	113,920
Son of Beneficial Owner [Member]
Related Party Transaction [Line Items]
Due to related party	$ 38,500	$ 20,000

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)	3 Months Ended		9 Months Ended
LOANS PAYABLE (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Debt Instrument [Line Items]
Aggregate loan amount received				$ 136,075
Repayment of loans payable			4,000	63,475
Loans payable	$ 85,600		$ 85,600		$ 89,600
Interest rate	10.00%		10.00%
Interest accrued	$ 13,653		$ 13,653		$ 9,253
Loans Payable [Member]
Debt Instrument [Line Items]
Interest expense, notes payable	$ 1,465	$ 1,845	44,400	2,521
Loans Receivable [Member]
Debt Instrument [Line Items]
Aggregate loan amount received			0	71,260
Loans Receivable One [Member]
Debt Instrument [Line Items]
Aggregate loan amount received			$ 0	$ 59,915

DEFERRED REVENUE (Details)

DEFERRED REVENUE (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018	May 31, 2018
Revenue Recognition and Deferred Revenue [Abstract]
Company received as a down payment	$ 200,000	$ 200,000	$ 200,000

10% SECURED CONVERTIBLE NOTES_2

10% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS (Details) - USD ($)	Mar. 06, 2018	May 11, 2015	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Debt Instrument [Line Items]
Maturity date		Sep. 6, 2020
Additional notes issued to stockholders		$ 940,000			$ 550,000	$ 677,364
Accounts payable and accrued expenses			$ 4,784,069		4,784,069		$ 4,119,976
Accrued interest			13,653		$ 13,653		9,253
Expected Volatility Rate, Minimum					203.50%
Expected Volatility Rate, Maximum					205.60%
Risk Free Interest Rate, Minimum					1.96%
Risk Free Interest Rate, Maximum					2.28%
Expected life					2 years
Exchange of 10% secured convertible notes payable for 4% secured convertible notes payable					$ 350,000	297,107
Notes payable - stockholder			477,000		477,000		134,000
10% Secured Convertible Note [Member]
Debt Instrument [Line Items]
Interest expense, notes payable			70,329	$ 81,471	213,593	$ 253,484
Accrued interest			1,497,253		1,497,253		1,283,660
Common stock which can be purchased by warrants	692,020
Exercise price	$ 0.90
Warrant term	2 years
Fair value of warrants	$ 128,803				128,803
Notes payable Short-term Liability			$ 2,813,157		$ 2,813,157		$ 3,163,157
Preferred Class B [Member]
Debt Instrument [Line Items]
Conversion price (in dollars per share)			$ 0.90		$ 0.90
Common stock which can be purchased by warrants			100		100
Convertible Promissory Notes due March 5, 2016, Issued on March 6, 2015 [Member]
Debt Instrument [Line Items]
Note payable included per unit			$ 2,000,000		$ 2,000,000
Interest rate			10.00%		10.00%
Convertible Promissory Notes due March 5, 2016 [Member] \| Preferred Class B [Member]
Debt Instrument [Line Items]
Conversion price (in dollars per share)			$ 90		$ 90
Conversion price at which preferred stock is convertible into common stock (in dollars per share)			$ 0.90		$ 0.90

NOTES PAYABLE-STOCKHOLDERS (Det

NOTES PAYABLE-STOCKHOLDERS (Details) - USD ($)	Dec. 14, 2017	May 11, 2015	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Feb. 15, 2019
Debt Instrument [Line Items]
Expected volatility, minimum							203.50%
Expected volatility, maximum							205.60%
Risk-free interest rate, minimum							1.96%
Risk-free interest rate, maximum							2.28%
Expected life							2 years
Note payable maturity date		Sep. 6, 2020
Interest accrued including commitment fee amount							$ 12,401		$ 1,084
Notes payable current Liability			$ 477,000				$ 477,000		$ 134,000
Option issued to purchase common stock			119,596,866				119,596,866		119,596,866
Warrant [Member]
Debt Instrument [Line Items]
Fair value of warrants			$ 21,305		$ 62,934		$ 21,305	$ 62,934
Interest expense, notes payable			31,491		103		35,428	103
Promissory Note [Member]
Debt Instrument [Line Items]
Principal amount	$ 100,000
Common stock which can be purchased by warrants	160,000
Exercise price of warrants	$ 0.90
Term of warrants	2 years
Fair value of warrants
Expected volatility, minimum	183.30%
Expected volatility, maximum	236.20%
Risk-free interest rate, minimum	1.90%
Risk-free interest rate, maximum	2.60%
Expected life	2 years
Additional common stock which can be purchased by warrants										25,000
Interest expense, notes payable			0		47,832		21,305	187,337
Notes payable current Liability			$ 7,000				$ 7,000
Percentage of accrued interest											10.00%
Promissory Note [Member]
Debt Instrument [Line Items]
Exercise price of warrants			$ 0.90				$ 0.90
Fair value of warrants			$ 0		$ 21,305		$ 0	$ 21,305
Additional common stock which can be purchased by warrants				175,000		325,000
90 Day Promissory Note [Member]
Debt Instrument [Line Items]
Principal amount			$ 200,000				$ 200,000
Interest rate			10.00%				10.00%
Fair value of warrants			$ 9,075				$ 9,075
Dividend yield							0.00%
Expected volatility							176.10%
Risk-free interest rate							1.86%
Expected life							2 years
Fair value of options			$ 8,757				$ 8,757
Option issued to purchase common stock			100,000				100,000
Options granted exercise price							$ 0.90
Awards granted vesting period							2 years
90 Day Promissory Note [Member] \| Joint Venture [Member]
Debt Instrument [Line Items]
Principal amount			$ 200,000				$ 200,000
90 Day Promissory Note One [Member]
Debt Instrument [Line Items]
Principal amount			$ 50,000				$ 50,000
Interest rate			10.00%				10.00%
Fair value of warrants			$ 9,075				$ 9,075
Dividend yield							0.00%
Expected volatility							176.10%
Risk-free interest rate							1.86%
Expected life							2 years
Fair value of options			$ 7,681				$ 7,681
Option issued to purchase common stock			100,000				100,000
Options granted exercise price							$ 0.90
Awards granted vesting period							2 years
90 Day Promissory Note One [Member] \| Joint Venture [Member]
Debt Instrument [Line Items]
Principal amount			$ 50,000				$ 50,000
Option issued to purchase common stock			100,000				100,000
60 Day Promissory Note [Member]
Debt Instrument [Line Items]
Principal amount			$ 100,000				$ 100,000
Interest rate			10.00%				10.00%
Fair value of warrants			$ 8,312				$ 8,312
Dividend yield							0.00%
Expected volatility							170.80%
Risk-free interest rate							1.80%
Expected life							2 years
Fair value of options			7,674				$ 7,674
Options granted exercise price							$ 0.90
Awards granted vesting period							2 years
60 Day Promissory Note [Member] \| Joint Venture [Member]
Debt Instrument [Line Items]
Principal amount			$ 40,000				$ 40,000
Option issued to purchase common stock			100,000				100,000

4% SECURED CONVERTIBLE NOTES _2

4% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS (Details) - USD ($)	May 11, 2015	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Aug. 26, 2016
Debt Instrument [Line Items]
Interest accrued		$ 13,653		$ 13,653		$ 9,253
Proceeds from convertible notes	$ 940,000			550,000	$ 677,364
4.0% Secured Convertible Note [Member]
Debt Instrument [Line Items]
Interest accrued		613,001		613,001		394,967
Interest expense, notes payable		73,873	$ 86,967	218,034	$ 188,143
Notes payable Short-term Liability						$ 6,487,250
Notes payable long-term Liability		7,387,250		7,387,250
4.0% Secured Convertible Note [Member] \| Investor [Member]
Debt Instrument [Line Items]
Proceeds from convertible notes				550,000
Amount of notes converted				350,000
New Secured Notes [Member] \| Investor [Member]
Debt Instrument [Line Items]
Note payable principal amount issued		$ 900,000		$ 900,000
Convertible Promissory Notes due June 30, 2019, Issued on August 26, 2016 [Member]
Debt Instrument [Line Items]
Note payable principal amount issued							$ 600,000
Interest rate							4.00%

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended		9 Months Ended
INCOME TAXES (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income tax expense	$ 0	$ 0	$ 0	$ 0
Unrecognized tax benefits	0		0
Change in unrecognized tax benefits	0		0
Accrual for uncertain tax positions	$ 0		$ 0

CONVERTIBLE PREFERRED STOCK (De

CONVERTIBLE PREFERRED STOCK (Details) - USD ($)	1 Months Ended					3 Months Ended						9 Months Ended		12 Months Ended
CONVERTIBLE PREFERRED STOCK (Details) - USD ($)	Nov. 30, 2018	Aug. 31, 2016	Oct. 30, 2014	Apr. 30, 2014	Jan. 27, 2014	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Class of Stock [Line Items]
Cumulative dividends						$ 271,780	$ 271,781	$ 271,780	$ 263,780	$ 268,281	$ 268,280	$ 815,341	$ 800,341
Preferred stock, par value per share						$ 0.0001						$ 0.0001		$ 0.0001
Preferred Class A [Member]
Class of Stock [Line Items]
Dividend rate												8.00%
Beneficial conversion feature				$ 3,489,000	$ 1,648,825							$ 0		$ 0
Conversion price						8						$ 8
Preferred stock, par value per share						$ 8						$ 8
Preferred Class B [Member]
Class of Stock [Line Items]
Shares issuable upon exercise of warrants						100						100
Dividend rate												8.00%
Beneficial conversion feature			$ 375,841									$ 0		$ 0
Conversion price						$ 0.90						$ 0.90
Preferred stock, par value per share						$ 7.20						$ 7.20
Series C [Member]
Class of Stock [Line Items]
Issuance of shares of common stock, shares		150,000
Equity issuance, price per share		$ 7.20
Preferred stock, shares outstanding						0						0		0
Preferred Stock [Member]
Class of Stock [Line Items]
Dividend rate												8.00%
Cumulative dividends												$ 5,818,008
ZS Series A Preferred Stock [Member]
Class of Stock [Line Items]
Dividend rate	8.00%
Warrant Term	3 years
Exercise price of warrants	$ 3
Beneficial conversion feature at a fair market value	$ 193,377					$ 139,959						139,959
Number of units issued	83,334
Per unit price	$ 3
Proceeds from warrant exercise	$ 110,041
Fair value of warrant	139,959
Proceeds form issuance of warrant	$ 250,000
ZS preferred stock [Member]
Class of Stock [Line Items]
Cumulative dividends												$ 18,333

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
STOCKHOLDERS' EQUITY (Details) - USD ($)	Apr. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Class of Stock [Line Items]
Compensation expense		$ 76,743	$ 210,465	$ 331,094	$ 1,290,887
Expected life				2 years
Aggregate increase in fair value				$ 4,208
Consultant [Member]
Class of Stock [Line Items]
Percentage of legal fees paid to financial advisor		6.00%		6.00%
(RSUs) [Member]
Class of Stock [Line Items]
Compensation expense		$ 0	$ 9,375	$ 0	$ 28,125
Extension and Revaluation of Options and Warrants [Member]
Class of Stock [Line Items]
Compensation expense	$ 21,964
Option to purchase common stock	150,000
Exercise price	$ 0.90
Warrant term	2 years
Expiration date	Jun. 30, 2019
Dividend yield	0.00%
Expected volatility	179.20%
Risk-free interest rate	2.30%
Expected life	2 years
Aggregate increase in fair value	$ 21,975

STOCK OPTIONS AND WARRANTS (Nar

STOCK OPTIONS AND WARRANTS (Narrative) (Details) - USD ($)	Sep. 03, 2019	Jul. 02, 2019	Feb. 01, 2019	Jan. 09, 2019	Sep. 27, 2019	Jan. 21, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation							$ 86,501		$ 86,501
Unrecognized compensation cost, period of recognition									2 months 12 days
Share-based compensation							76,743	$ 210,465	$ 331,094	$ 1,290,887
Compensation cost of related outstanding stock options							$ 0		$ 0
Option issued to purchase common stock							119,596,866		119,596,866		119,596,866
Expected life									2 years
Aggregate increase in fair value									$ 4,208
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total options							12,258,334		12,258,334		12,925,000
Options granted exercise price									$ 0.90
Expected life									3 years 3 months 19 days
ZS [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of option			$ 15,000
Forgiveness of debt			$ 11,607
ZS [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation							$ 0	21,938	$ 28,051	21,938
Total options							2,400,000		2,400,000		2,400,000
ZS [Member] \| Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation							$ 0	0	$ 0	0
ZCS [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation							$ 0	0	$ 0	0
Total options							2,200,000		2,200,000		2,200,000
ZPS [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation							$ 0	0	$ 0	0
Total options							100,000		100,000		100,000
ZBS [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation							$ 0	$ 0	$ 0	$ 0
Total options							100,000		100,000		100,000
Four employees and consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option issued to purchase common stock				500,000
Options granted exercise price				$ 0.90
Awards granted vesting period				5 years
Fair value of option				$ 72,576
Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option issued to purchase common stock	200,000	200,000	25,000		100,000	50,000
Options granted exercise price	$ 0.90	$ 0.90	$ 0.90		$ 0.90	$ 0.90
Awards granted vesting period	2 years	3 years	2 years		3 years	2 years
Fair value of option	$ 23,668	$ 22,897	$ 3,593		$ 15,028	$ 7,562
Consultant One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option issued to purchase common stock	50,000
Options granted exercise price	$ 0.90
Awards granted vesting period	2 years
Fair value of option	$ 5,917
Equity Incentive Plan 2008 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized under plan							25,000,000		25,000,000
Number of shares of common stock that have been issued and are unexercised under the plan							8,558,333		8,558,333
Shares available for grant							0		0
Equity Incentive Plan 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized under plan							5,000,000		5,000,000
Number of shares of common stock that have been issued and are unexercised under the plan							4,250,000		4,250,000
Shares available for grant							750,000		750,000
Total options							3,350,000		3,350,000

STOCK OPTIONS AND WARRANTS (Wei

STOCK OPTIONS AND WARRANTS (Weighted Average Assumptions Used to Estimate Fair Value of Stock Option and Warrant Grants) (Details)	9 Months Ended
	Sep. 30, 2019$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (in years)	2 years
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk Free Interest Rate	2.00%
Expected volatility	171.20%
Expected Life (in years)	3 years 3 months 19 days
Dividend yield	0.00%
Weighted average estimated fair value of options during the period	$ 0.12

STOCK OPTIONS AND WARRANTS (Sch

STOCK OPTIONS AND WARRANTS (Schedule of Stock Option Activity) (Details) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2019	Dec. 31, 2018
Weighted Average Remaining Contractual Term in Years)
Granted		2 years
Aggregate Intrinsic Value
Closing stock price		$ 0.20
ZS [Member]
Aggregate Intrinsic Value
Closing stock price		$ 4
ZBS [Member]
Number of Shares
Balance December 31, 2018		100,000
Balance September 30, 2019		100,000	100,000
Exercisable at September 30, 2019		100,000
Exercisable at September 30, 2019 and expected to vest thereafter		100,000
Weighted-Average Exercise Price
Balance December 31, 2018		$ 5
Balance September 30, 2019		5	$ 5
Exercisable at September 30, 2019		5
Exercisable at September 30, 2019 and expected to vest thereafter		$ 5
Weighted Average Remaining Contractual Term in Years)
Balance September 30, 2019		10 months 25 days	1 year 8 months 12 days
Exercisable at September 30, 2019		10 months 25 days
Exercisable at September 30, 2019 and expected to vest thereafter		10 months 25 days
Aggregate Intrinsic Value
Balance December 31, 2018	[1]
Balance September 30, 2019	[1]
Exercisable at September 30, 2019	[1]
Exercisable at September 30, 2019 and expected to vest thereafter	[1]
Closing stock price		$ 0.01
ZCS [Member]
Number of Shares
Balance December 31, 2018		2,200,000
Balance September 30, 2019		2,200,000	2,200,000
Exercisable at September 30, 2019		2,200,000
Exercisable at September 30, 2019 and expected to vest thereafter		2,200,000
Weighted-Average Exercise Price
Balance December 31, 2018		$ 5
Balance September 30, 2019		5	$ 5
Exercisable at September 30, 2019		5
Exercisable at September 30, 2019 and expected to vest thereafter		$ 5
Weighted Average Remaining Contractual Term in Years)
Balance September 30, 2019		4 years 1 month 6 days	4 years 9 months 18 days
Exercisable at September 30, 2019		4 years 1 month 6 days
Exercisable at September 30, 2019 and expected to vest thereafter		4 years 1 month 6 days
Aggregate Intrinsic Value
Balance December 31, 2018	[2]
Balance September 30, 2019	[2]
Exercisable at September 30, 2019	[2]
Exercisable at September 30, 2019 and expected to vest thereafter	[2]
Closing stock price		$ 0.01
ZPS [Member]
Number of Shares
Balance December 31, 2018		100,000
Balance September 30, 2019		100,000	100,000
Exercisable at September 30, 2019		100,000
Exercisable at September 30, 2019 and expected to vest thereafter		100,000
Weighted-Average Exercise Price
Balance December 31, 2018		$ 5
Balance September 30, 2019		5	$ 5
Exercisable at September 30, 2019		5
Exercisable at September 30, 2019 and expected to vest thereafter		$ 5
Weighted Average Remaining Contractual Term in Years)
Balance September 30, 2019		10 months 25 days	1 year 8 months 12 days
Exercisable at September 30, 2019		10 months 25 days
Exercisable at September 30, 2019 and expected to vest thereafter		10 months 25 days
Aggregate Intrinsic Value
Balance December 31, 2018	[3]
Balance September 30, 2019	[3]
Exercisable at September 30, 2019	[3]
Exercisable at September 30, 2019 and expected to vest thereafter	[3]
Closing stock price		$ 0.01
Stock Options [Member]
Number of Shares
Balance December 31, 2018		12,925,000
Granted		1,425,000
Expired/cancelled		(2,091,666)
Balance September 30, 2019		12,258,334	12,925,000
Exercisable at September 30, 2019		10,491,662
Exercisable at September 30, 2019 and expected to vest thereafter		12,258,334
Weighted-Average Exercise Price
Balance December 31, 2018		$ 0.66
Granted		0.90
Expired/cancelled		0.75
Balance September 30, 2019		0.67	$ 0.66
Exercisable at September 30, 2019		0.61
Exercisable at September 30, 2019 and expected to vest thereafter		$ 0.67
Weighted Average Remaining Contractual Term in Years)
Balance September 30, 2019		2 years 7 months 6 days	3 years 3 months 19 days
Exercisable at September 30, 2019		2 years 8 months 12 days
Exercisable at September 30, 2019 and expected to vest thereafter		2 years 7 months 6 days
Aggregate Intrinsic Value
Balance December 31, 2018	[4]	$ 4
Expired/cancelled	[4]
Balance September 30, 2019	[4]	4	$ 4
Exercisable at September 30, 2019	[4]	4
Exercisable at September 30, 2019 and expected to vest thereafter	[4]	$ 4
Closing stock price		$ 0.20
Stock Options [Member] \| ZS [Member]
Number of Shares
Balance December 31, 2018		2,400,000
Balance September 30, 2019		2,400,000	2,400,000
Exercisable at September 30, 2019		2,400,000
Exercisable at September 30, 2019 and expected to vest thereafter		2,400,000
Weighted-Average Exercise Price
Balance December 31, 2018		$ 5
Balance September 30, 2019		5	$ 5
Exercisable at September 30, 2019		5
Exercisable at September 30, 2019 and expected to vest thereafter		$ 5
Weighted Average Remaining Contractual Term in Years)
Balance September 30, 2019		3 years 9 months 18 days	4 years 7 months 6 days
Exercisable at September 30, 2019		3 years 9 months 18 days
Exercisable at September 30, 2019 and expected to vest thereafter		3 years 9 months 18 days
Aggregate Intrinsic Value
Balance December 31, 2018	[5]
Balance September 30, 2019	[5]
Exercisable at September 30, 2019	[5]
Exercisable at September 30, 2019 and expected to vest thereafter	[5]
Closing stock price		$ 4

[1]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $0.01 for ZBS's common stock on September 30, 2019.
[2]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $0.01 for ZCS's common stock on September 30, 2019.
[3]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $0.01 for ZPS's common stock on September 30, 2019.
[4]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the closing stock price of $0.20 for REGO's common stock on September 30, 2019.
[5]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the value of $4.00 for ZS's common stock on September 30, 2019.

STOCK OPTIONS AND WARRANTS (S_2

STOCK OPTIONS AND WARRANTS (Schedule of Unvested Options) (Details) - Stock Options [Member]	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Shares
Balance \| shares	3,625,000
Granted \| shares	1,425,000
Expired/cancelled \| shares	(683,334)
Vested \| shares	(2,600,000)
Balance \| shares	1,766,666
Weighted-Average Grant Date Fair Value
Balance \| $ / shares	$ 0.13
Granted \| $ / shares	0.12
Expired/cancelled \| $ / shares	0.39
Vested \| $ / shares	0.13
Balance \| $ / shares	$ 0.14

STOCK OPTIONS AND WARRANTS (S_3

STOCK OPTIONS AND WARRANTS (Schedule of Warrant Activity) (Details) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)$ / sharesshares
Number of Shares
Balance December 31, 2018 \| shares	3,052,020
Granted \| shares	175,000
Expired \| shares	(400,000)
Balance September 30, 2019 \| shares	2,827,020
Exercisable at September 30, 2019 \| shares	2,827,020
Exercisable at September 30, 2019 and expected to vest thereafter \| shares	2,827,020
Weighted Average Exercise Price
Balance December 31, 2018	$ 0.90
Granted	0.90
Balance September 30, 2019	0.90
Exercisable at September 30, 2019	0.90
Exercisable at September 30, 2019 and expected to vest thereafter	$ 0.90
Weighted- Average Remaining Contractual Term in Years)
Balance December 31, 2018	1 year 3 months 19 days
Granted	2 years
Balance as of September 30, 2019	8 months 12 days
Exercisable at September 30, 2019	8 months 12 days
Exercisable at September 30, 2019 and expected to vest thereafter	8 months 12 days
Aggregate Intrinsic Value
Balance December 31, 2018 \| $		[1]
Granted \| $		[1]
Balance September 30, 2019 \| $		[1]
Exercisable at September 30, 2019 \| $		[1]
Exercisable as of September 30, 2019 and expected to vest thereafter \| $		[1]
Closing stock price	$ 0.20
ZS [Member]
Number of Shares
Balance December 31, 2018 \| shares	83,334
Balance September 30, 2019 \| shares	83,334
Exercisable at September 30, 2019 \| shares	83,334
Exercisable at September 30, 2019 and expected to vest thereafter \| shares	83,334
Weighted Average Exercise Price
Balance December 31, 2018	$ 3
Balance September 30, 2019	3
Exercisable at September 30, 2019	3
Exercisable at September 30, 2019 and expected to vest thereafter	$ 3
Weighted- Average Remaining Contractual Term in Years)
Balance December 31, 2018	2 years 10 months 25 days
Balance as of September 30, 2019	2 years 1 month 6 days
Exercisable at September 30, 2019	2 years 1 month 6 days
Exercisable at September 30, 2019 and expected to vest thereafter	2 years 1 month 6 days
Aggregate Intrinsic Value
Balance December 31, 2018 \| $	$ 83	[2]
Balance September 30, 2019 \| $	83	[2]
Exercisable at September 30, 2019 \| $	83	[2]
Exercisable as of September 30, 2019 and expected to vest thereafter \| $	$ 83	[2]
Closing stock price	$ 4

[1]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying warrants and the closing stock price of $0.20 for Rego's common stock on September 30, 2019.
[2]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying warrants and the value of $4.00 for ZS's common stock on September 30, 2019.

NONCONTROLLING INTERESTS (Detai

NONCONTROLLING INTERESTS (Details) - USD ($)	3 Months Ended			9 Months Ended
NONCONTROLLING INTERESTS (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Conversion of convertible notes payable for non-controlling interest		$ 60,000	$ 183,250		$ 243,250
Net loss attributable to noncontrolling interests	$ 461	$ 14,622		$ 6,942	26,081
ZS [Member]
Conversion of convertible notes payable for non-controlling interest					243,250
Option issued to purchase shares, value					$ 21,938
Option issued to purchase shares					100,000
ZBS [Member]
Option issued to purchase shares, value					$ 21,938
Option issued to purchase shares					100,000
ZCS [Member]
Option issued to purchase shares, value					$ 21,938
Option issued to purchase shares					100,000
ZPS [Member]
Conversion of convertible notes payable for non-controlling interest					$ 243,250
Convertible notes into shares					23,929
Option issued to purchase shares, value					$ 21,938
Option issued to purchase shares					100,000

OPERATING LEASES (Details)

OPERATING LEASES (Details) - USD ($)	3 Months Ended		9 Months Ended
OPERATING LEASES (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Operating Leased Assets [Line Items]
Total rent expense under leases	$ 6,364	$ 19,215	$ 20,046	$ 40,887

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
RELATED PARTY TRANSACTIONS (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Related Party Transaction [Line Items]
Professional expense			$ 45,000
Beneficial Owner [Member]
Related Party Transaction [Line Items]
Related party expenses	$ 45,000	$ 45,000	135,000	$ 135,000
Consulting agreement cost	15,000		15,000	15,000
Payment to consultant	$ 15,000	$ 15,000	$ 45,000	$ 45,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Nov. 04, 2019	Sep. 30, 2019	Oct. 10, 2019	Oct. 04, 2019	Oct. 02, 2019	Dec. 31, 2018
Subsequent Event [Line Items]
Expected life		2 years
Option issued to purchase common stock		119,596,866				119,596,866
Subsequent Event [Member] \| Consultant [Member]
Subsequent Event [Line Items]
Shares available for grant			300,000	200,000	250,000
Exercise price			$ 0.90	$ 0.90	$ 0.90
Warrant term			2 years	2 years	2 years
Amount paid			$ 27,898	$ 21,475	$ 27,919
Subsequent Event [Member] \| Accredited Investor [Member]
Subsequent Event [Line Items]
Principal amount	$ 25,000
Convertible Promissory Notes due October 31, 2020, Issued on September 30, 2019 [Member]
Subsequent Event [Line Items]
Principal amount		$ 20,000
Interest rate		4.00%
90 Day Promissory Note [Member]
Subsequent Event [Line Items]
Principal amount		$ 200,000
Interest rate		10.00%
Fair value of warrants		$ 9,075
Dividend yield		0.00%
Expected volatility		176.10%
Risk-free interest rate		1.86%
Expected life		2 years
Option issued to purchase common stock		100,000
Options granted exercise price		$ 0.90
Awards granted vesting period		2 years
90 Day Promissory Note [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Shares available for grant	750,000
Principal amount	$ 225,000
Interest rate	20.00%
Fair value of warrants	$ 68,452
Dividend yield	0.00%
Expected volatility	153.60%
Risk-free interest rate	1.60%
Expected life	2 years
Fair value of warrants	$ 53,738
Options granted exercise price	$ 0.90
Awards granted vesting period	2 years
90 Day Promissory Note [Member] \| Subsequent Event [Member] \| Amount received by holder [Member]
Subsequent Event [Line Items]
Principal amount	$ 250,000
Interest rate	10.00%