Document and Entity Information
Document and Entity Information - shares | 3 Months Ended | |
Mar. 31, 2018 | May 21, 2018 | |
Document And Entity Information | ||
Entity Registrant Name | DIRECTVIEW HOLDINGS INC | |
Entity Central Index Key | 1,441,769 | |
Document Type | 10-Q | |
Document Period End Date | Mar. 31, 2018 | |
Amendment Flag | false | |
Current Fiscal Year End Date | --12-31 | |
Entity Filer Category | Smaller Reporting Company | |
Entity Common Stock, Shares Outstanding | 154,764,239 | |
Trading Symbol | DIRV | |
Document Fiscal Period Focus | Q1 | |
Document Fiscal Year Focus | 2,018 |
Consolidated Balance Sheets
Consolidated Balance Sheets - USD ($) | Mar. 31, 2018 | Dec. 31, 2017 |
CURRENT ASSETS: | ||
Cash | $ 184,410 | $ 68,437 |
Accounts Receivable - net | 720,920 | 615,639 |
Capitalized Job Costs | 156,861 | 141,267 |
Inventory | 89,076 | 73,499 |
Other Current Assets | 59,869 | 59,938 |
Total Current Assets | 1,211,136 | 958,780 |
PROPERTY AND EQUIPMENT - Net | 19,240 | 64,250 |
Goodwill | 794,830 | 794,830 |
Intangible Assets, net | 631,040 | 682,682 |
Other Assets | 1,635 | 6,670 |
Total Assets | 2,657,881 | 2,507,212 |
CURRENT LIABILITIES: | ||
Convertible Promissory Notes, net of debt discounts of $256,893 and $230,721 | 3,084,793 | 2,952,250 |
Short Term Advances | 146,015 | 146,015 |
Note Payable | 1,852,331 | 1,971,208 |
Accounts Payable | 418,642 | 361,619 |
Credit Card Payable | 287,517 | 152,481 |
Accrued Expenses | 3,852,882 | 3,607,100 |
Line of Credit | 256,638 | 260,658 |
Stock Payable | 25,000 | 25,000 |
Deferred Revenue | 435,780 | 479,426 |
Due to Related Parties | 1,814 | 1,814 |
Note Payable - related party, current | 52,000 | 52,000 |
Derivative Liability | 28,847,395 | 3,953,369 |
Total Current Liabilities | 39,260,807 | 13,962,940 |
Note Payable-related party, net of current portion | 766,000 | 778,000 |
Total Liabilities | 40,026,807 | 14,740,940 |
Commitments and Contingencies (see Note 17) | ||
STOCKHOLDERS’ DEFICIT: | ||
Preferred Stock ($0.0001 Par Value; 5,000,000 Shares Authorized; Series A (51 shares designated 51 shares issued and outstanding as of March 31, 2018 and 0 shares issued and outstanding as of December 31, 2017) | ||
Common Stock ($0.0001 Par Value; 1,000,000,000 Shares Authorized; 110,337,224 and 13,873,971 shares issued and outstanding as of March 31, 2018 and December 31, 2017, respectively) | 11,034 | 1,387 |
Additional Paid-in Capital | 18,107,581 | 17,158,926 |
Accumulated Deficit | (55,469,499) | (29,396,982) |
Total DirectView Holdings, Inc. Stockholders’ Deficit | (37,350,884) | (12,236,669) |
Non-Controlling Interest in Subsidiary | (18,042) | 2,941 |
Total Stockholders’ Deficit | (37,368,926) | (12,233,728) |
Total Liabilities and Stockholders’ Deficit | $ 2,657,881 | $ 2,507,212 |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parenthetical) - USD ($) | Mar. 31, 2018 | Dec. 31, 2017 |
Convertible promissory notes, debt discounts | $ 256,893 | $ 230,721 |
Preferred stock, par value | $ 0.0001 | $ 0.0001 |
Preferred stock, authorized shares | 5,000,000 | 5,000,000 |
Common stock, par value | $ 0.0001 | $ 0.0001 |
Common stock, authorized shares | 1,000,000,000 | 1,000,000,000 |
Common stock, issued shares | 110,337,224 | 13,873,971 |
Common stock, outstanding shares | 110,337,224 | 13,873,971 |
Series A Preferred Stock [Member] | ||
Preferred stock, shares designated | 51 | 51 |
Preferred stock, issued shares | 51 | 0 |
Preferred stock, outstanding shares | 51 | 0 |
Consolidated Statements of Oper
Consolidated Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | |
NET SALES: | ||
Sales of Product | $ 967,057 | $ 58,517 |
Services | 234,073 | 69,400 |
Total Net Sales | 1,201,130 | 127,917 |
COST OF SALES: | ||
Cost of Product | 416,346 | 30,047 |
Cost of Services | 241,932 | 13,795 |
Total Cost of Sales | 658,278 | 43,842 |
GROSS PROFIT | 542,852 | 84,075 |
OPERATING EXPENSES: | ||
Marketing and Public Relations | 198,982 | 2,438 |
Rent | 34,114 | 645 |
Depreciation | 50,140 | |
Amortization | 51,641 | |
Research and Development | 3,700 | |
Compensation and Related Taxes | 319,526 | 110,830 |
Other Selling, General and Administrative | 241,493 | 128,361 |
Total Operating Expenses | 895,896 | 245,974 |
LOSS FROM OPERATIONS | (353,044) | (161,899) |
Gain (Loss) on Change in Fair Value of Derivative Liabilities | (24,902,861) | 2,469,356 |
Initial Derivative Expense | (425,600) | (103,281) |
Amortization of Debt Discount | (108,191) | (153,550) |
Amortization of Deferred Financing Costs | (1,965) | (6,708) |
Interest Expense | (301,839) | (82,826) |
Total Other Income (Expense) | (25,740,456) | 2,122,991 |
NET INCOME (LOSS) | (26,093,500) | 1,961,092 |
Net (Income) Loss Attributable to Non-Controlling Interest | 20,983 | (17,393) |
Net Income (Loss) Attributable to DirectView Holdings, Inc. | $ (26,072,517) | $ 1,943,699 |
NET LOSS PER COMMON SHARE | ||
Basic | $ (0.58) | $ 0.43 |
Diluted | $ (0.58) | $ 0.04 |
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: | ||
Basic | 44,908,006 | 4,506,194 |
Diluted | 44,908,006 | 54,902,385 |
Consolidated Statements of Cash
Consolidated Statements of Cash Flows (Unaudited) - USD ($) | 3 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | ||
Net (loss) income | $ (26,093,500) | $ 1,961,092 |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Depreciation and amortization | 101,782 | |
Stock compensation expense | 71,200 | 0 |
Loss (Gain) on change in fair value of derivative liabilities | 24,902,861 | (2,469,356) |
Initial derivative liability expense | 425,600 | 103,281 |
Amortization of debt discount | 108,191 | 153,550 |
Amortization of deferred financing costs | 1,965 | 1,708 |
Amortization of original issue discount | 6,372 | 11,945 |
(Increase) Decrease in: | ||
Accounts receivable | (105,281) | (85,167) |
Other current assets | 69 | (1,677) |
Other assets | (10,545) | 9,332 |
Increase (Decrease) in: | ||
Accounts payable | 192,061 | 32,808 |
Accrued expenses | 405,964 | 145,986 |
Deferred revenue | (43,646) | |
Net Cash Used in Operating Activities | (52,500) | (136,498) |
CASH FLOWS FROM INVESTING ACTIVITIES: | ||
Purchase of property and equipment | (5,130) | |
Net Cash Used in Investing Activities | (5,130) | |
CASH FLOWS FROM FINANCING ACTIVITIES: | ||
Repayments of note payable | (118,877) | |
Proceeds from convertible notes payable | 308,500 | 60,000 |
Proceeds from notes payable | 59,000 | |
Repayments to line of credit | (4,020) | |
Payments to related parties | (12,000) | |
Net Cash Provided by Financing Activities | 173,603 | 119,000 |
Net (Decrease) Increase in Cash | 115,973 | (17,498) |
Cash - Beginning of Period | 68,437 | 58,449 |
Cash - End of Period | 184,410 | 40,951 |
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: | ||
Interest | 25,420 | |
Income Taxes | ||
NON-CASH INVESTING AND FINANCING ACTIVITIES: | ||
Issuance of common stock (in connection with conversion of convertible promissory notes and accrued interest) | 222,440 | 148,301 |
Initial recognition of derivative liability as debt discount | 229,673 | 103,281 |
Reclassification of derivative liability to additional paid in capital (in connection with the conversion of convertible promissory notes and accrued interest) | $ 664,108 | $ 224,973 |
Basis of Presentation and Summa
Basis of Presentation and Summary of Significant Accounting Policies | 3 Months Ended |
Mar. 31, 2018 | |
Accounting Policies [Abstract] | |
Basis of Presentation and Summary of Significant Accounting Policies | NOTE 1 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization DirectView Holdings, Inc., (the “Company”), was incorporated in the State of Delaware on October 2, 2006. On July 6, 2012 the Company changed its domicile from Delaware and incorporated in the State of Nevada. The Company has the following six subsidiaries: DirectView Video Technologies Inc. (“DVVT”), DirectView Security Systems Inc. (“DVSS”), Ralston Communication Services Inc. (“RCI”), Meeting Technologies Inc (“MT”), Virtual Surveillance (“VS”), and Apex CCTV, LLC (“APEX”). The Company is a full-service provider of teleconferencing services to businesses and organizations. The Company’s conferencing services enable its clients to cost-effectively conduct remote meetings by linking participants in geographically dispersed locations. The Company’s focus is to provide high value-added conferencing services to organizations such as professional service firms, investment banks, high tech companies, law firms, investor relations firms, and other domestic and multinational companies. The Company is also a provider of the latest technologies in surveillance systems, digital video recording and services. The systems provide onsite and remote video and audio surveillance. Basis of Presentation The unaudited consolidated financial statements include the accounts of the Company, three wholly-owned subsidiaries, and a subsidiary with which the Company has a majority voting interest of approximately 58% (the other 42% is owned by non-controlling interests, including 12% which is owned by the Company’s CEO) as of March 31, 2018. In the preparation of the unaudited consolidated financial statements of the Company, intercompany transactions and balances are eliminated and net earnings are reduced by the portion of the net earnings of subsidiaries applicable to non-controlling interests. The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8-03 of Regulation S-X. Accordingly, the unaudited consolidated financial statements do not include all of the information and footnotes required by US GAAP for complete financial statements. The unaudited consolidated financial statements and notes included herein should be read in conjunction with the annual consolidated financial statements and notes for the year ended December 31, 2017 included in our Annual Report on Form 10-K filed with the SEC on April 17, 2018. In the opinion of management, all adjustments (consisting of normal recurring items) necessary to present fairly the Company’s financial position as of March 31, 2018, and the results of operations and cash flows for the three months ending March 31, 2018 have been included. The results of operations for the three months ended March 31, 2018 are not necessarily indicative of the results to be expected for the full year. Use of Estimates In preparing the unaudited consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the statements of financial condition, and revenues and expenses during the reporting period. Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to, the allowance for doubtful accounts, deferred tax asset valuation allowance, valuation of stock-based compensation, the useful life of property and equipment, valuation of beneficial conversion features on convertible debt, valuation of intangible assets and the assumptions used to calculate fair value of derivative liabilities. Non-controlling Interests in Consolidated Financial Statements The Company follows ASC 810-10-65, “Non-controlling Interests in Consolidated Financial Statements.” This statement clarifies that a non-controlling (minority) interest in a subsidiary is an ownership interest in the entity that should be reported as equity in the unaudited consolidated financial statements. It also requires consolidated net income to include the amounts attributable to both the parent and non-controlling interest, with disclosure on the face of the consolidated income statement of the amounts attributed to the parent and to the non-controlling interest. In accordance with ASC 810-10-45-21, the losses attributable to the parent and the non-controlling interest in subsidiary may exceed their interests in the subsidiary’s equity. The excess and any further losses attributable to the parent and the non-controlling interest shall be attributed to those interests even if that attribution results in a deficit non-controlling interest balance. As of March 31, 2018 and December 31, 2017, the Company reflected a non-controlling interest of ($18,042) and $2,941 in connection with our majority-owned subsidiary, DirectView Security Systems Inc. as reflected in the accompanying March 31, 2018 unaudited consolidated balance sheet and December 31, 2017 consolidated balance sheet, respectively. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company places its cash with a high credit quality financial institution. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. For the three months ended March 31, 2018 and for the year ended December 31, 2017 the Company had no bank balances exceeding the FDIC insurance limit. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits. Fair Value of Financial Instruments The Company follows FASB ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements establishes a framework for measuring fair value and expands disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions Cash and cash equivalents include money market securities that are considered to be highly liquid and easily tradable as of March 31, 2018 and December 31, 2017. These securities are valued using inputs observable in active markets for identical securities and are therefore classified as Level 1 within our fair value hierarchy. As of March 31, 2018 and December 31, 2017 there were not any cash equivalents. In addition, FASB ASC 825-10-25 Fair Value Option expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments. The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable, accrued expenses, notes payable and due to related parties approximate their estimated fair market value based on the short-term maturity of these instruments. The carrying amount of the notes and convertible promissory notes approximates the estimated fair value for these financial instruments as management believes that such notes constitute substantially all of the Company’s debt and the interest payable on the notes approximates the Company’s incremental borrowing rate. Accounts Receivable The Company has a policy of reserving for questionable accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable. The Company uses specific identification of accounts to reserve possible uncollectible receivables. The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt. Account balances deemed to be uncollectible are charged to the bad debt expense after all means of collection have been exhausted and the potential for recovery is considered remote. At March 31, 2018 and December 31, 2017, management determined that an allowance was necessary which amounted to approximately $160,000 for both dates. During the three months ended March 31, 2018 and the year ended December 31, 2017 the Company recognized $0 and $844 respectively of write-offs related to uncollectible accounts receivable. Capitalized Job Costs The Company records capitalized jobs costs on the balance sheet and expenses the costs upon completion of related jobs based on when revenue is earned per ASC 606 “Revenue Recognition.” As of March 31, 2018 and December 31, 2017, the Company had $156,861 and $141,267, respectively included on their balance sheets under Capitalized Job Costs. Advertising Advertising is expensed as incurred. Advertising expense for the three months ended March 31, 2018 and 2017 was $198,982 and $2,438, respectively. Shipping costs Shipping costs are included in cost of sales for VS and Apex and shipping costs are included in other selling, general and administrative expenses for DVVS and were deemed to be not material for the three months ended March 31, 2018 and 2017, respectively. Inventory Inventory, consisting of finished goods related to our products is stated at the lower of cost or net realizable value utilizing the first-in, first-out method. The Company acquires inventory for specific installation jobs. As a result, the Company generally orders inventory only as needed for installations. Due to the anticipation of customers’ needs the Company purchased inventory items and had $89,076 and $73,499 in inventory as of March 31, 2018 and December 31, 2017, respectively. Property and Equipment Property and equipment is carried at cost. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Depreciation is calculated on a straight-line basis over the estimated useful life of the assets. Leasehold improvements are amortized on a straight-line basis over the shorter of the estimated useful life or the term of the lease. Impairment of Long-Lived Assets Long-Lived Assets of the Company are reviewed for impairment whenever events or circumstances indicate that the carrying amount of assets may not be recoverable, pursuant to guidance established in ASC 360-10-35-15, “Impairment or Disposal of Long-Lived Assets” Intangible Assets The Company amortizes the below identifiable intangible assets over their useful lives on a straight line basis. Customer Relationships 10 years Brand 10 years Technology 3 years I ncome Taxes Income taxes are accounted for under the asset and liability method as prescribed by ASC Topic 740: Income Taxes (“ASC 740”). Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities, and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance, when in the Company’s opinion it is likely that some portion or the entire deferred tax asset will not be realized. Pursuant to ASC Topic 740-10: Income Taxes related to the accounting for uncertainty in income taxes, the evaluation of a tax position is a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50% likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. The accounting standard also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures, and transition. The adoption had no effect on the Company’s consolidated financial statements. Stock Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date. The Company recorded stock based compensation of $71,200 and $0 for employees during the three months ended March 31, 2018 and 2017, respectively. Loan Costs The Company has early adopted ASU 2015-3 “Interest – Imputation of Interest” - Simplifying the Presentation of Debt Issuance Costs. The loan costs are recorded as a debt discount and amortized to interest expense over the terms of the note payable. Revenue recognition In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09 (ASC 606) and related amendments, which superseded all prior revenue recognition methods and industry-specific guidance. The core principle of ASC 606 is that an entity should recognize revenue to depict the transfer of control for promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In applying the revenue principles, an entity is required to identify the contract(s) with a customer, identify the performance obligations, determine the transaction price, allocate the transaction price to the performance obligations and recognize revenue when the performance obligation is satisfied (i.e., either over time or point in time). ASC 606 further requires that companies disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. ASC 606 provides companies an option of two transition methods, the full retrospective method, in which case the standard would be applied to each prior reporting period presented and the cumulative effect of applying the standard would be recognized at the earliest period shown, or the modified retrospective method, in which case the cumulative effect of applying the standard would be recognized at the date of initial application. The ASU is effective for annual reporting periods beginning after December 15, 2017. Effective January 1, 2018 (beginning of fiscal year 2018), the Company adopted the requirements of ASC 606 using the modified retrospective method. The guidance was not applied to contracts that were complete at December 31, 2017, and the comparative information for the prior fiscal year has not been retrospectively adjusted. The adoption of ASC 606 did not have any impact on the Company’s consolidated financial statements. The adoption of ASC 606 did not have a significant impact on the Company’s revenue recognition policy as revenues on the substantial majority of the Company’s contracts continue to be recognized over time. In adopting ASC 606, the Company elected to use certain practical expedients permitted by the standard including electing to adopt the right-to-invoice practical expedient on certain time and material contracts where the Company recognizes revenues as it is contractually able to invoice the customer based on the control transferred to the customer. The following policies reflect specific criteria for the various revenue streams of the Company: Revenue is recognized upon transfer of control of conferencing services. The Company generally does not charge up-front fees and bills its customers based on usage. The Company has elected the practical expedient to recognized revenue “as-billed”. Revenue for video equipment sales and security surveillance equipment sales is recognized upon delivery and installation which the Company has determined is the point in time that control is transferred to the customer. Due to the nature of the Company’s business it is not practicable to return products therefore the Company has determined that it is not necessary to estimate for sales returns and allowances. The Company’s manufacturers provide the highest quality products available. If there is a defect in a product related to materials or workmanship the Company extends the manufacturer’s warranty to its customers. To date this process has never occurred. Therefore no warranty liability is recorded. Revenue from periodic maintenance agreements is generally recognized ratably over the respective maintenance periods provided no significant obligations remain and collectability of the related receivable is probable. Maintenance agreements are considered stand ready arrangements for which control is transferred to the customer ratably over time. Disaggregation of Revenue The Company operates in two different geographic locations and both locations have two sources of revenue; sales of product and sales of service. Service sales mainly include installation of products related to security systems. The sales of products are generally contract based and short term in nature. The following table illustrates our revenue by type related to the three months ended March 31, 2018: Texas New York Total Sale of Products $ 927,861 $ 39,196 $ 967,057 Service 180,946 53,127 234,073 Total Revenue from Customers $ 1,108,807 $ 92,323 $ 1,201,130 Contract Balances The following table provides information about receivables, contract assets and contract liabilities from contracts with customers. March 31, 2018 December 31, 2017 Capitalized Job Costs $ 156,861 $ 141,267 Deferred Revenue $ 435,780 $ 479,426 Contract receivables are recognized when the receipt of consideration is unconditional. The increase in contract assets was primarily due to timing of billings and revenue recognized on performance of services rendered. The decrease in contract liabilities was primarily due to revenue recognized on completed jobs. During the quarter ended March 31, 2018, the Company recognized revenue of $241,911 relating to amounts that were included as a contract liability at December 31, 2017. As a practical expedient, the Company expenses the costs of sales commissions that are paid to its sales force associated with obtaining contracts less than one year in length in the period incurred. Remaining Performance Obligations The Company typically enters into contracts that are one year or less in length. As such, the remaining performance obligations at March 31, 2018 are equal to the deferred revenue disclosed above. The Company expects to recognize the full balance of the deferred revenue at March 31, 2018 within the next year. Cost of Sales Cost of sales includes cost of products and cost of service. Product cost includes the cost of products and delivery costs. Cost of services includes labor and fuel expenses. Concentrations of Credit Risk and Major Customers Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. The Company places its cash with high credit quality financial institutions. Almost all of the Company’s sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk. During the three months ended March 31, 2018, one customer accounted for 52% of revenues. During the three months ended March 31, 2017, three customers accounted for 58% of revenues. The following is a list of percentage of revenue generated by the three customers: Customer 1 12 % Customer 2 22 % Customer 3 24 % Total 58 % As of March 31, 2018, two customers accounted for 43% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the two customers: Customer 1 13 % Customer 2 30 % Total 43 % As of December 31, 2017, three customers accounted for 56% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the three customers: Customer 1 30 % Customer 2 15 % Customer 3 11 % Total 56 % Research and Development Research is planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service (hereinafter “product”) or a new process or technique (hereinafter “process”) or in bringing about a significant improvement to an existing product or process. Development is the translation of research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or use. It includes the conceptual formulation, design, and testing of product alternatives, construction of prototypes, and operation of pilot plants. It does not include routine or periodic alterations to existing products, production lines, manufacturing processes, and other on-going operations even though those alterations may represent improvements and it does not include market research or market testing activities. Per FASB ASC 730, the Company expenses research and development cost as incurred. Related Parties Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party. Net Income per Common Share Net income per common share is calculated in accordance with ASC Topic 260: Earnings Per Share (“ASC 260”). Basic income per share is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period. The computation of diluted net earnings per share does not include dilutive common stock equivalents in the weighted average shares outstanding as they would be anti-dilutive. At March 31, 2018 the Company had 1,560,784,224 share equivalents issuable pursuant to embedded conversion features. At December 31, 2017 the Company had 442,601,456 share equivalents issuable pursuant to embedded conversion features. Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not expect the future adoption of any such pronouncements to have a significant impact on the results of operations, financial condition or cash flows, except as described below. In February 2016, the FASB issued Accounting Standards Update, Leases (Topic 842), intended to improve financial reporting about leasing transactions. The ASU affects all companies and other organizations that lease assets such as real estate, airplanes, and manufacturing equipment. Under the new guidance, a lessee will be required to recognize assets and liabilities for leases with lease terms of more than 12 months. Consistent with current Generally Accepted Accounting Principles (GAAP), the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification as a finance or operating lease. However, unlike current GAAP—which requires only capital leases to be recognized on the statement of assets, liabilities, and members’ equity (deficit)—the new ASU will require both types of leases to be recognized on the statement of assets, liabilities, and members’ equity (deficit). The ASU on leases will take effect for all public companies for fiscal years beginning after December 15, 2018. |
Going Concern Considerations
Going Concern Considerations | 3 Months Ended |
Mar. 31, 2018 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
Going Concern Considerations | NOTE 2 – GOING CONCERN CONSIDERATIONS The accompanying unaudited consolidated financial statements are prepared assuming the Company will continue as a going concern. At March 31, 2018, the Company had an accumulated deficit of approximately $55 million, a stockholders’ deficit of approximately $37 million and a working capital deficiency of approximately $38 million. The net cash used in operating activities for the three months ended March 31, 2018 totaled $52,500. These matters raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issue date of this report. The ability of the Company to continue as a going concern is dependent upon increasing sales and obtaining additional capital and financing. Management intends to attempt to raise funds by way of a public or private offering. While the Company believes in the viability of its strategy to increase sales volume and in its ability to raise additional funds, there can be no assurances to that effect. The Company’s limited financial resources have prevented the Company from aggressively advertising its products and services to achieve consumer recognition. The unaudited consolidated financial statements do not include adjustments to reflect the possible effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty. |
Property and Equipment
Property and Equipment | 3 Months Ended |
Mar. 31, 2018 | |
Property, Plant and Equipment [Abstract] | |
Property and Equipment | NOTE 3 - PROPERTY AND EQUIPMENT March 31, December 31, Estimated life 2018 2017 Computer Equipment 1 year $ 18,463 $ 13,333 Office Equipment 1 year 5,767 5,767 Telephone System 1 year 11,042 11,042 ERP Software 1 year 150,000 150,000 Vehicles 1 year 22,667 22,667 Furniture & Fixtures 2-3 years 2,000 2,000 Less: Accumulated depreciation (190,699 ) (140,559 ) $ 19,240 $ 64,250 For the three months ended March 31, 2018 and 2017, depreciation expense amounted to $50,140 and $0, respectively. |
Intangible Assets
Intangible Assets | 3 Months Ended |
Mar. 31, 2018 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
Intangible Assets | NOTE 4 – INTANGIBLE ASSETS In connection with the Purchase Agreement of the Acquisition Companies (see Note 1) goodwill and other intangible assets were acquired. An independent valuation of the intangible assets was completed as of December 31, 2017. The intangible assets other than goodwill are being amortized on a straight line basis over their useful lives. Intangible assets consist of the following: March 31, 2018 December 31, 2017 Useful Lives Intangible assets: Goodwill $ 794,830 $ 794,830 Customer Relationships 95,000 95,000 10 years Brand 204,000 204,000 10 years Technology 530,000 530,000 3 years Total 1,623,830 1,623,830 Less: Accumulated amortization (197,960 ) (146,318 ) $ 1,425,870 $ 1,477,512 |
Line of Credit
Line of Credit | 3 Months Ended |
Mar. 31, 2018 | |
Debt Disclosure [Abstract] | |
Line of Credit | NOTE 5 – LINE OF CREDIT In connection with the Purchase Agreement of the Acquisition Companies (see Note 1) the Co mpany assumed a $350,000 revolving line of credit (“Line of Credit”) that VS and Apex are jointly and severally liable for |
Note Payable - Related Party
Note Payable - Related Party | 3 Months Ended |
Mar. 31, 2018 | |
Debt Disclosure [Abstract] | |
Note Payable - Related Party | NOTE 6 – NOTE PAYABLE - RELATED PARTY In connection with the Purchase Agreement of the Acquisition Companies (see Note 1) the Company executed a non-interest bearing Note Payable – related party in the amount of $830,000. The Note Payable principal amount will be reduced by the calculated cash payout of $2,000 related to the terms in the Purchase Agreement and payments owed in accordance with the Employment Agreement with the Seller in the amount of $150,000. The terms of the Employment Agreement include $50,000 annually to be paid over a three year period commencing on Effective Date of the Purchase Agreement. Upon delivery by the Purchaser to the Seller of the final note payment, related to the Employment Agreement, the Note held by the Seller shall be forfeited and cancelled and no further force or effect, and the Purchaser shall have no further obligations on the Note. As of March 31, 2018 and December 31, 2017, $12,000 and $0, respectively has been paid related to the Employment Agreement. No payments have been remitted pursuant to the Cash Payout as of March 31, 2018. |
Notes Payable
Notes Payable | 3 Months Ended |
Mar. 31, 2018 | |
Debt Disclosure [Abstract] | |
Notes Payable | NOTE 7 – NOTES PAYABLE During the year ended December 31, 2012, the Company entered into demand notes with Regal Capital (formerly a related party) totaling $116,792 bearing interest at 12% per annum. As of March 31, 2018 and December 31, 2017 the notes amounted to $116,792 and $116,792 respectively. On March 6, 2017, the Company issued a 10% original issue discount (OID) promissory note with a principal balance of $66,667 due August 6, 2017 with an interest rate of 10%. In connection with the original issue discount promissory note the Company recorded OID of $6,667 and deferred financing of $1,000 which are to be amortized over the term of the note. On October 3, 2017, the Company executed an agreement with a Note Holder to extend the maturity date of a promissory note ad additional five months beyond the original maturity date of August 6, 2017. The cost of funding is 20% over a six month term prorated to a five month term. In addition, the Company agreed to issue the note holder 375,000 restricted shares of common stock upon payment of the note. It was also agreed that if the company and the note holder agreed the note may be repaid in the form of shares of common stock of the Company at 30% discount to market. As of December 31, 2017 the balance of the original issue discount promissory note amounted to $66,667. In March 16, 2018, the note holder assigned the principal balance of the note along with the accrued interest to a third party and the Company issued a replacement convertible promissory note (see Note 10). As of April 20, 2017, in connection with the Purchase Agreement of the Acquisition Companies (see Note 1) the Company assumed a note payable with a balance of $1,923,896 that VS and Apex are jointly and severally liable for with a maturity date of April 2025 and an interest rate of 4.35%. The note payable is guaranteed by the Acquisition Companies’ previous managing member and his spouse and collateralized by all of the assets of the Acquisition Companies. The note has certain debt covenants that the Company is out of compliance with. Per the Purchase Agreement the note was to be paid within 180 days of the Effective Date, the Company has not complied with the payment terms. As of March 31, 2018 and December 31, 2017 the total balance owed on the note payable was $1,735,539 and $1,787,749, respectively. As of March 31, 2018 and December 31, 2017, notes payable amounted to $1,852,331 and $1,971,208, respectively. Accrued interest on the notes payable amounted to approximately $87,000 and $92,000 as of March 31, 2018 and December 31, 2017, respectively and is included in accrued expenses. |
Short Term Advances
Short Term Advances | 3 Months Ended |
Mar. 31, 2018 | |
Debt Disclosure [Abstract] | |
Short Term Advances | NOTE 8 – SHORT TERM ADVANCES During the years ended December 31, 2013, 2012 and 2011 an unrelated party advanced funds to the Company used for operating expenses. The advances are payable in cash and are non interest bearing and due on demand. The balance of these short term advances was $146,015 and $146,015 as of March 31, 2018 and December 31, 2017, respectively. |
Accrued Expenses
Accrued Expenses | 3 Months Ended |
Mar. 31, 2018 | |
Payables and Accruals [Abstract] | |
Accrued Expenses | NOTE 9 – ACCRUED EXPENSES As of March 31, 2018 and December 31, 2017, the Company had accrued expenses of $3,852,882 and $3,607,100, respectively. The following table displays the accrued expenses by category. March 31, December 31, 2018 2017 Operating Expenses $ 17,260 $ 17,260 Employee Commissions 10,357 18,633 Interest 1,789,189 1,611,924 Salaries 1,835,980 1,770,027 Sales Tax Payable 58,364 54,532 Payroll Liabilities 141,732 134,724 $ 3,852,882 $ 3,607,100 |
Convertible Promissory Notes
Convertible Promissory Notes | 3 Months Ended |
Mar. 31, 2018 | |
Debt Disclosure [Abstract] | |
Convertible Promissory Notes | NOTE 10 – CONVERTIBLE PROMISSORY NOTES Convertible promissory notes consisted of the following: March 31, 2018 December 31, 2017 Secured convertible promissory notes $ 3,444,779 $ 3,182,972 Debt discount liability (321,533 ) (216,069 ) Debt discount original issue discount (19,173 ) (12,229 ) Debt discount deferred financing (19,280 ) (2,424 ) Secured convertible promissory notes– net $ 3,084,793 $ 2,952,250 During fiscal 2009, the Company reclassified $45,000 3% unsecured notes payable from long-term to short-term. The maturity of these notes payable ranged from January 2010 to April 2010 and the notes were in default at December 31, 2012. The Company negotiated with the note holder to extend the maturity date and has accrued 12% interest per annum based on the default provision until such time this note is extended or settled. In May 2013, the Company and the note holder renegotiated the terms of the note to include features that allow the note holder to convert the principal balance of the note into common shares at the conversion price of $.02. This note included down round (“ratchet”) provisions that resulted in derivative accounting treatment for this note (See Note 11). At issuance of the renegotiated note the Company recorded a debt discount in the amount of $45,000 which was fully amortized as of December 31, 2013. In June 2013, the note holder converted $764 into common shares at the contractual rate of $.02 per share. In March 2014, the note holder converted an additional $990 into common shares at the contractual rate of $.02 per share. In October 2014, the note holder assigned $20,000 of the note balance to a third party. The balance of the unsecured note payable amounted to $23,246 as of March 31, 2018 and December 31, 2017. On October 10, 2013, the Company issued a $10,000 6% convertible debenture with a one year maturity date. This convertible debenture converts at $.15. The Company recorded a debt discount of $8,333 upon issuance of this note. The debt discount was amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 11). The balance of the convertible debenture is $10,000 as of March 31, 2018 and December 31, 2017. In connection herewith, the Company recorded a derivative liability and an offsetting debt discount of $8,333 (see Note 12). On December 11, 2013, the Company issued a $25,000 6% convertible debenture with a one year maturity date. This convertible debenture converts at $.16. The debt discount was amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 11). In connection herewith, the Company recorded a derivative liability and an offsetting debt discount of $23,958 (see Note 11). The balance of this convertible debenture is $25,000 as of March 31, 2018 and December 31, 2017. On January 16, 2014, the Company issued a $25,000 6% convertible debenture with a one year maturity date. This convertible debenture converts at 50% of the lowest trading price during the ten trading days prior to the conversion date. The Company recorded a debt discount of $25,000 with the difference of $26,848 recorded as a derivative expense. The debt discount was amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 11). In connection herewith, the Company recorded a derivative liability and an offsetting debt discount of $51,848 (see Note 12). The balance of this convertible debenture is $25,000 as of March 31, 2018 and December 31, 2017. In March 2014, the Company issued three $50,000 8% convertible debentures with a one year maturity date. Each note is convertible at a contractual rate of $3.50 which exceeded the quoted stock price on the date of the issuance of the convertible debentures. In the first quarter of 2016, the Company paid $50,000 in reduction of one of the notes. The balance of these three notes was $100,000 as of March 31, 2018 and December 31, 2017. On October 27, 2014, the Company issued an 8% original issue discount (OID) senior secured convertible promissory note with a principal balance of $21,600 with a one year maturity date. This convertible debenture converts at the lower of $.50 or 60% of the lowest trading price during the 25 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $311,662 and a debt discount of $18,400 (see Note 11). The Company also recorded OID of $1,600. The OID and debt discount were fully being amortized as of December 31, 2015. The balance of this convertible debenture as of March 31, 2018 and December 31, 2017 was $21,600. On May 15, 2015, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $52,632 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $67,171, a debt discount of $50,000 (see Note 11), and derivative expense of $17,171. The Company also recorded OID of $2,632. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $52,632 as of March 31, 2018 and December 31, 2017. The debt discount and OID were fully amortized as of September 30, 2016. On May 27, 2015, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $52,632 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $67,171, a debt discount of $50,000 (see Note 11), and derivative expense of $17,171. The Company also recorded OID of $2,632. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $52,632 as of March 31, 2018 and December 31, 2017. The debt discount and OID were fully amortized as of September 30, 2016. On June 5, 2015, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $52,632 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $67,171, a debt discount of $50,000 (see Note 11), and derivative expense of $17,171. The Company also recorded OID of $2,632. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $52,632 as of March 31, 2018 and December 31, 2017. The debt discount and OID were fully amortized as of September 30, 2016. On July 1, 2015, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $157,895 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $201,512, a debt discount of $142,500 (see Note 11), and derivative expense of $59,406. The Company also recorded OID of $7,500. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $157,895 as of March 31, 2018 and December 31, 2017. The debt discount and OID were fully amortized as of September 30, 2016. On July 15, 2015, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $157,895 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $201,512, a debt discount of $142,500 (see Note 11), and derivative expense of $59,406. The Company also recorded OID of $7,500. The OID and debt discount are being amortized over the term of the note. In September 2016, the note holder converted $9,720 of principle balance into 27,000 common shares at a contractual rate of $.036 per share. In January 2017, the note holder converted $22,421 of principle balance into 386,510 common shares at a contractual rates ranging from $.03 to $.084 per share. The balance of the convertible promissory note amounted to $125,754 as of March 31, 2018 and December 31, 2017. The debt discount and OID were fully amortized as of September 30, 2016. On July 23, 2015, the Company issued a convertible promissory note with a principal balance of $429,439 with a one year maturity date. This convertible debenture converts at 55% of the two lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $707,603, a debt discount of $429,439 (see Note 11), and derivative expense of $278,164. The debt discount is being amortized over the term of the note. In March 2016, the note holder converted $70,000 of principle balance into 7,273 common shares at the contractual rate of $9.64 per share. In April 2016, the note holder converted $15,000 of principle balance into 2,997 common shares at the contractual rate of $5.02 per share. In May 2016, the note holder converted $14,000 of principle balance into 4,545 common shares at the contractual rate of $3.08 per share. In the period of July 2016 through September 2016 the note holder converted $19,600 of principle balance into 52,216 common shares at the contractual rate ranging from $.242 to $.76 per share. In the period of October 2016 through December 2016 the note holder converted $29,700 of principle balance into 254,500 common shares at the contractual rate ranging from $.082 to $2.42 per share. In January 2017, the note holder converted $40,100 of principle balance into 771,429 common shares at a contractual rates ranging from $.034 to $.078 per share. July 2017, the note holder converted $4,750 of principle balance into 314,050 common shares at a contractual rate of $.0151 per share. The balance of the convertible promissory note amounted to $236,289 as of March 31, 2018 and December 31, 2017. The debt discount was fully amortized as of September 30, 2016. On October 9, 2015, three convertible promissory notes mentioned above were assigned to a third party note holder with the same terms and balances. In February 2016, the note holder converted $20,000 of the convertible promissory note and $2,000 of accrued interest into 2,095 common shares at the contractual rate of $10.50 per share. In March 2016, the note holder converted $20,000 of the convertible promissory note and $2,000 of accrued interest into 2,095 common shares at the contractual rate of $10.50 per share. In April 2016, the note holder converted an additional $15,000 of the convertible promissory note and $1,500 of accrued interest into 3,273 common shares at the contractual rate of $5.04 per share. In May 2016, the note holder converted $10,895 of the convertible promissory note and $1,089 of accrued interest into 3,566 common shares at the contractual rate of $3.36 per share. In the period of July 2016 through September 2016 the note holder converted $15,000 of principle balance into 35,138 common shares at the contractual rate ranging from $.252 to $1.20 per share. In the period of October 2016 through December 2016 the note holder converted $27,500 of principle balance and $2,750 of accrued interest into 285,083 common shares at the contractual rate ranging from $.08 to $.252 per share. In the period of January 1, 2017, through December 31, 2017, the note holder converted $96,810 of principle balance and $9,624 of accrued interest into 8,150,974 common shares at the contractual rate ranging from $.00495 to $.08 per share. On July 3, 2017 in an effort to resolve outstanding events of default to a note holder the Company modified the terms on an existing note from a 10% interest rate to a 12% interest rate with a retroactive date to September 11, 2016, the date of original maturity date and date of the first event of default. In addition, the Company agreed to incorporate the penalties and interest due to the note holder into the existing principal amount of the note increasing the principal balance by $81,239of the note as of July 3, 2017. The Company also agreed to increase the discount on the note from 60% of the lowest traded price in the prior thirty trading days to 55% of the lowest traded price in the prior thirty trading days. During the quarter ended March 31, 2018, the note holder converted $91,024 of the principal balance of the convertible promissory note and $8,552 of accrued interest into 38,375,139 common shares at contractual rates ranging from $.00176 to $.00583 per share. The balance of the convertible promissory note amounted to $258,695 and $349,719 as of March 31, 2018 and December 31, 2017, respectively. The debt discount was fully amortized as of September 30, 2016. On October 19, 2015, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $157,500 with a one year maturity date. This convertible debenture converts at 55% of the average of the two lowest traded prices in the prior 30 days before conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $259,764, a debt discount of $142,500 (see Note 11), and derivative expense of $117,264. The Company also recorded OID of $7,500. The OID and debt discount are being amortized over the term of the note. In December 2016, the Company adjusted the convertible promissory note’s principal balance to $157,895 per recalculation of the OID. The OID and debt discount was fully amortized as of December 31, 2016. The balance of the convertible promissory note amounted to $157,895 as of March 31, 2018 and December 31, 2017. On November 18, 2015, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $157,500 with a one year maturity date. This convertible debenture converts at 55% of the average of the two lowest traded prices in the prior 30 days before conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $259,764, a debt discount of $142,500 (see Note 11), and derivative expense of $117,264. The Company also recorded OID of $7,500. The OID and debt discount are being amortized over the term of the note. In December 2016, the Company adjusted the convertible promissory note’s principal balance to $157,895 per recalculation of the OID. The OID and debt discount was fully amortized as of December 31, 2016. The balance of the convertible promissory note amounted to $157,895 as of March 31, 2018 and December 31, 2017. On December 18, 2015, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $263,158 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $335,598, a debt discount of $237,500 (see Note 11), and derivative expense of $98,756. The Company also recorded OID of $12,500. The OID and debt discount are being amortized over the term of the note. The OID and debt discount were fully amortized as of December 31, 2016. The balance of the convertible promissory note amounted to $263,158 as of March 31, 2018 and December 31, 2017. On January 19, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $111,111 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $141,697, a debt discount of $95,000 (see Note 11), and derivative expense of $52,808. The Company also recorded OID of $5,000. The OID and debt discount are being amortized over the term of the note. In December 2016, the note holder converted $15,700 of principle balance into 186,904 common shares at a contractual rate of $.084 per share. During the period of In January through February 2017, the note holder converted $34,300 of principle balance and into 550,396 common shares at contractual rates ranging from $.036 to $.084 per share. The balance of the convertible promissory note amounted to $61,111 as of March 31, 2018 and December 31, 2017. The OID and debt discount was fully amortized as of December 31, 2017. On February 5, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $157,895 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $201,359, a debt discount of $142,500 (see Note 11), and derivative expense of $59,254. The Company also recorded OID of $7,500. The OID and debt discount are being amortized over the term of the note. In June 2017, the note holder converted $7,350 of principle balance into 262,500 common shares at contractual rate of $.012 per share. During the quarter ended March 31, 2018, the note holder converted $52,778 of the principal balance of the convertible promissory note and $1,385 of accrued interest into 24,510,682 common shares at contractual rates ranging from $.00176 to $.003245 per share. The balance of the convertible promissory note amounted to $80,117 and $137,886 as of March 31, 2018 and, respectively. The balance of the convertible promissory note net of debt discount and OID as of March 31, 2018 and December 31, 2017 amounted to $80,117 and $132, 895, respectively. On March 7, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $118,573 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $151,213, a debt discount of $112,940 (see Note 11), and derivative expense of $38,569. The Company also recorded OID of $5,632. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $118,573 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On April 1, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $105,263 with a six month maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $108,185, a debt discount of $95,000 (see Note 11), and derivative expense of $13,448. The Company also recorded OID of $5,000. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $105,263 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On May 23, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $52,632 with a five month maturity date. This convertible debenture converts at 60% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $65,144, a debt discount of $47,500 (see Note 11), and derivative expense of $17,776. The Company also recorded OID of $2,500. The OID and debt discount are being amortized over the term of the note. As of May 23, 2017, the convertible promissory note was in default. In November 2017, the Company renegotiated the convertible promissory note and agreed to waive all existing events of default through January 31, 2018. In addition, the Company agreed to roll all penalties and accrued interest amounting to $27,408 into the principal balance of the instrument. The Company also agreed to adjust the discount in the note from 60% of the lowest trading price during the 30 days prior to conversion to 55%. The balance of the convertible promissory note amounted to $80,039 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On June 24, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $78,947 with a four month maturity date. This convertible debenture converts at 60% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $84,205, a debt discount of $71,250 (see Note 11), and derivative expense of $15,653. The Company also recorded OID of $3,750. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $78,947 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On July 20, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $52,632 with an eighteen month maturity date. This convertible debenture converts at 60% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $56,141, a debt discount of $47,500 (see Note 11), and derivative expense of $8,641. The Company also recorded OID of $2,632. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $52,632 as of March 31, 2018 and December 31, 2017. The balance of the convertible promissory note net of debt discount and OID as of March 31, 2018 and December 31, 2017 amounted to $52,632 and $44,167, respectively. On July 29, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $52,632 with an eighteen month maturity date. This convertible debenture converts at 60% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $56,137, a debt discount of $47,500 (see Note 11), and derivative expense of $8,637. The Company also recorded OID of $2,632 and deferred financing of $2,500. The OID, deferred financing, and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $52,632 as of March 31, 2018 and December 31, 2017. The balance of the convertible promissory note net of debt discount, deferred financing and OID as of March 31, 2018 and December 31, 2017 amounted to $52,632 and $45,669, respectively. On September 1, 2016, the Company executed a Securities Purchase Agreement (SPA). In connection with the SPA the Company may issue 5% original issue discount (OID) convertible promissory notes with an aggregate principal balance amounting to $157,895. In connection with the SPA, on September 1, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $157,895. This convertible debenture converts at 60% of the lowest trading price during the 30 days prior to conversion. The promissory note will be fulfilled by issuing multiple tranches. On September 1, 2016, at the closing of the first tranche, the outstanding principle amount totaled $32,895. Each tranche will have a twelve month maturity date following the issuances of the tranche. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $35,086, a debt discount of $25,000 (see Note 11), and derivative expense of $10,086. The Company also recorded OID of $7,895. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $32,895 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On September 2, 2016, the Company issued a second tranche of $25,000 related to the above note. The principal balance of the second tranche was recorded as $25,000 with a twelve month maturity date. In connection herewith, the Company recorded a derivative liability of $26,665, and derivative expense of $5,165. The Company also recorded deferred financing of $3,500. The deferred financing is being amortized over the term of the note. The balance of the convertible promissory note amounted to $25,000 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On April 10, 2017, the Company issued a third tranche of $15,000 related to the above referenced September 1, 2016 SPA. The principal balance of the third tranche was recorded as $15,000 with a twelve month maturity date. In connection herewith, the Company recorded a derivative liability of $25,835, and derivative expense of $25,835. The balance of the convertible promissory note amounted to $15,000 as of March 31, 2018 and December 31, 2017. On October 18, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $26,316 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $36,709, a debt discount of $25,000 (see Note 11), and derivative expense of $11,709. The Company also recorded OID of $1,316. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $26,316 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On October 28, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $26,316 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $36,709, a debt discount of $26,316 (see Note 11), and derivative expense of $10,393. The Company also recorded OID of $1,316. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $26,316 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On November 18, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $26,316 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $36,709, a debt discount of $25,000 (see Note 11), and derivative expense of $11,709. The Company also recorded OID of $1,316. The OID and debt discount are being amortized over the term of the note. The balance of the convertible promissory note amounted to $26,316 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On December 23, 2016, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $51,579 with a one year maturity date. This convertible debenture converts at 70% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $84,398, OID of $2,579 and derivative expense of $84,398. The OID is being amortized over the term of the note. The balance of the convertible promissory note amounted to $51,579 as of March 31, 2018 and December 31, 2017. The OID and debt discount were fully amortized as of December 31, 2017. On January 17, 2017, the Company issued a 5% original issue discount (OID) convertible promissory note with a principal balance of $15,750 with a one year maturity date. This convertible debenture converts at 60% of the lowest trading price during the 30 days prior to conversion. Due to certain ratchet provisions contained in the convertible promissory note the Company accounted for this conversion feature as a derivative liability. In connection herewith, the Company recorded a derivative liability of $25,772, OID of $750 and derivative expense of $25,772. The OID is being amortized over the term of the note. The balance of the convertible promissory note amounted t |
Derivative Liability
Derivative Liability | 3 Months Ended |
Mar. 31, 2018 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |
Derivative Liability | NOTE 11 – DERIVATIVE LIABILITY The Company evaluates its convertible instruments, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under ASC Topic 815, “Derivatives and Hedging.” The result of this accounting treatment is that the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operation as other income (expense). Upon conversion or exercise of a derivative instruments, the instrument is marked to fair value at the conversion date then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. The following table presents a reconciliation of the derivative liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) from December 31, 2016 to March 31, 2018: Conversion feature derivative liability Balance at December 31, 2016 $ 4,956,637 Initial fair value of derivative liability recorded as debt discount 336,094 Initial fair value of derivative liability charged to other expense 537,541 Reclass of derivative liability to additional paid in capital due to conversions (390,996 ) Loss on change in fair value included in earnings (1,485,907 ) Balance at December 31, 2017 $ 3,953,369 Initial fair value of derivative liability recorded as debt discount 229,673 Initial fair value of derivative liability charged to other expense 425,600 Reclass of derivative liability to additional paid in capital due to conversions (664,108 ) Loss on change in fair value included in earnings 24,902,861 Balance at March 31, 2018 $ 28,847,395 Total derivative liability at March 31, 2018 and December 31, 2017 amounted to $28,847,395 and $3,953,369, respectively. The change in fair value included in earnings of $24,902,861 is due substantially reduced conversion prices due to the effect of “Ratchet” provisions incorporated in convertible notes payable (See note 10) coupled with an increase in the risk-free interest rate. The Company used the following assumptions for determining the fair value of the convertible instruments granted under the Black-Scholes option pricing model: From January 1, 2018 to March 31, 2018 Expected volatility 281% - 293% Expected term 3 – 12 months Risk-free interest rate 1.28%-2.93% Expected dividend yield 0% |
Stockholders' Deficit
Stockholders' Deficit | 3 Months Ended |
Mar. 31, 2018 | |
Equity [Abstract] | |
Stockholders' Deficit | NOTE 12 - STOCKHOLDERS’ DEFICIT The Series A Preferred Stock has no dividend rights, no liquidation rights and no redemption rights, and was created primarily to be able to obtain a quorum and conduct business at shareholder meetings. All shares of the Series A Preferred Stock shall rank (i) senior to the Company’s common stock and any other class or series of capital stock of the Company hereafter created, (ii) pari passu On February 12, 2018, the Company issued 5,000,000 shares of common stock at the fair market value rate of $0.009 totaling $45,000 to the Company’s CEO for services rendered. The Company also issued 3,000,000 shares of common stock at the fair market value rate of $0.009 totaling $27,000 to an employee for services rendered. During the quarter ended March 31, 2018, the Company issued 88,463,307 shares of common stock at contractual rates ranging from $.00176 to $.00583 for the conversion of $211,953 in principal and $10,487 in accrued interest of convertible notes payable (See Note 10). |
Related Party Transactions
Related Party Transactions | 3 Months Ended |
Mar. 31, 2018 | |
Related Party Transactions [Abstract] | |
Related Party Transactions | NOTE 13 - RELATED PARTY TRANSACTIONS Due to Related Parties The Chief Executive Officer of the Company advanced funds for operating expenses in 2016. As of March 31, 2018 and December 31, 2017 the Company has a balance of $1,814 in Due to Related Parties included on the balance sheet. These advances are short-term in nature and non-interest bearing. Note Payable – related party The following related party transactions have been presented on the balance sheet in Note Payable – related party. In connection with the Purchase Agreement of the Acquisition Companies (see Note 1) the Company executed a non-interest bearing note payable in the amount of $830,000 due to the former CEO of the Acquisition Companies. During the quarter ended March 31, 2018, the Company paid $12,000 related to this note payable. As of March 31, 2018 and December 31, 2017 the balance of the note payable – related party amounted to $818,000 and $830,000, respectively. |
Barter Revenue
Barter Revenue | 3 Months Ended |
Mar. 31, 2018 | |
Deferred Revenue Disclosure [Abstract] | |
Barter Revenue | NOTE 14 – BARTER REVENUE The Company provides security systems and associated installation labor in exchange for business services. The Company recognizes revenue from these barter transactions when security systems are installed and recognizes deferred barter costs as other current assets until the barter transaction is completed and then recognizes the appropriate expense. The barter revenue is valued at the fair market value which is the selling price we sell to other third parties. The barter revenue for the three months ended March 31, 2018 and 2017 totaled $0 and $27,721, respectively. |
Accrued Payroll Taxes
Accrued Payroll Taxes | 3 Months Ended |
Mar. 31, 2018 | |
Payables and Accruals [Abstract] | |
Accrued Payroll Taxes | NOTE 15 - ACCRUED PAYROLL TAXES As of March 31, 2018 and December 31, 2017 the Company recorded a liability related to unpaid payroll taxes which includes interest and penalties of approximately $142,000 and $135,000, respectively. The liability was incurred in the years ended December 31, 2007 through December 31, 2017 as a result of the Company not remitting payroll tax liabilities. In August 2013, the Company paid $43,176 and in September 2015, the Company paid $28,281 toward the outstanding payroll tax liabilities. Such amount also includes current payroll tax liabilities and has been included in accrued expenses in the accompanying unaudited consolidated financial statements. The Company has not received any notices from the IRS related to the unpaid payroll taxes. |
Segment Reporting
Segment Reporting | 3 Months Ended |
Mar. 31, 2018 | |
Segment Reporting [Abstract] | |
Segment Reporting | NOTE 16 - SEGMENT REPORTING Although the Company has a number of operating divisions, separate segment data has not been presented as they meet the criteria for aggregation as permitted by ASC Topic 280, “Segment Reporting” (formerly Statement of Financial Accounting Standards (SFAS) No. 131, “Disclosures About Segments of an Enterprise and Related Information”). Our chief operating decision-maker is considered to be our Chief Executive Officer (CEO). The CEO reviews financial information presented on a consolidated basis for purposes of making operating decisions and assessing financial performance. The financial information reviewed by the CEO is identical to the information presented in the accompanying unaudited consolidated statements of operations. Therefore, the Company has determined that it operates in a single operating segment, specifically, security systems and related services. For the three months ended March 31, 2018 and 2017 all material assets and revenues of the Company were in the United States. |
Commitments
Commitments | 3 Months Ended |
Mar. 31, 2018 | |
Commitments and Contingencies Disclosure [Abstract] | |
Commitments | NOTE 17 – COMMITMENTS Leases: In connection with the Purchase Agreement of the Acquisition Companies (see Note 1) the Company assumed a lease for office space with a four year term beginning on April 1, 2015 and ending on March 31, 2019. The Company has the option to renew the lease for an additional six years after the expiration date. The monthly rent expense is $11,371. Payments Due by Period Total Less than 1 year 1-3 Years 4-5 Years 5 Years + Contractual Obligations : Operating Leases $ 136,452 125,081 11,371 - - Total Contractual Obligations: $ 136,452 125,081 11,371 - - Rent expense for the three months ended March 31, 2018 and 2017 was $34,114 and $645, respectively. |
Subsequent Events
Subsequent Events | 3 Months Ended |
Mar. 31, 2018 | |
Subsequent Events [Abstract] | |
Subsequent Events | NOTE 18 – SUBSEQUENT EVENTS Subsequent to March 31, 2018, the Company issued 5% original issue discount (OID) convertible promissory notes with principal balances totaling approximately $251,000 with one year maturity dates. These convertible debentures convert between 55% and 60% of the lowest trading price during the 30 days prior to conversions. Due to certain ratchet provisions contained in the convertible promissory notes the Company will account for these conversion features as derivative liabilities. Subsequent to March 31, 2018, the Company issued 44,427,015 shares of common stock upon conversion of $133,948 of convertible promissory notes and $3,285 of accrued interest. These notes were converted at contractual rates ranging from $.002156 to $.0055. |
Basis of Presentation and Sum24
Basis of Presentation and Summary of Significant Accounting Policies (Policies) | 3 Months Ended |
Mar. 31, 2018 | |
Accounting Policies [Abstract] | |
Organization | Organization DirectView Holdings, Inc., (the “Company”), was incorporated in the State of Delaware on October 2, 2006. On July 6, 2012 the Company changed its domicile from Delaware and incorporated in the State of Nevada. The Company has the following six subsidiaries: DirectView Video Technologies Inc. (“DVVT”), DirectView Security Systems Inc. (“DVSS”), Ralston Communication Services Inc. (“RCI”), Meeting Technologies Inc (“MT”), Virtual Surveillance (“VS”), and Apex CCTV, LLC (“APEX”). The Company is a full-service provider of teleconferencing services to businesses and organizations. The Company’s conferencing services enable its clients to cost-effectively conduct remote meetings by linking participants in geographically dispersed locations. The Company’s focus is to provide high value-added conferencing services to organizations such as professional service firms, investment banks, high tech companies, law firms, investor relations firms, and other domestic and multinational companies. The Company is also a provider of the latest technologies in surveillance systems, digital video recording and services. The systems provide onsite and remote video and audio surveillance. |
Basis of Presentation | Basis of Presentation The unaudited consolidated financial statements include the accounts of the Company, three wholly-owned subsidiaries, and a subsidiary with which the Company has a majority voting interest of approximately 58% (the other 42% is owned by non-controlling interests, including 12% which is owned by the Company’s CEO) as of March 31, 2018. In the preparation of the unaudited consolidated financial statements of the Company, intercompany transactions and balances are eliminated and net earnings are reduced by the portion of the net earnings of subsidiaries applicable to non-controlling interests. The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8-03 of Regulation S-X. Accordingly, the unaudited consolidated financial statements do not include all of the information and footnotes required by US GAAP for complete financial statements. The unaudited consolidated financial statements and notes included herein should be read in conjunction with the annual consolidated financial statements and notes for the year ended December 31, 2017 included in our Annual Report on Form 10-K filed with the SEC on April 17, 2018. In the opinion of management, all adjustments (consisting of normal recurring items) necessary to present fairly the Company’s financial position as of March 31, 2018, and the results of operations and cash flows for the three months ending March 31, 2018 have been included. The results of operations for the three months ended March 31, 2018 are not necessarily indicative of the results to be expected for the full year. |
Use of Estimates | Use of Estimates In preparing the unaudited consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the statements of financial condition, and revenues and expenses during the reporting period. Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to, the allowance for doubtful accounts, deferred tax asset valuation allowance, valuation of stock-based compensation, the useful life of property and equipment, valuation of beneficial conversion features on convertible debt, valuation of intangible assets and the assumptions used to calculate fair value of derivative liabilities. |
Non-controlling Interests in Consolidated Financial Statements | Non-controlling Interests in Consolidated Financial Statements The Company follows ASC 810-10-65, “Non-controlling Interests in Consolidated Financial Statements.” This statement clarifies that a non-controlling (minority) interest in a subsidiary is an ownership interest in the entity that should be reported as equity in the unaudited consolidated financial statements. It also requires consolidated net income to include the amounts attributable to both the parent and non-controlling interest, with disclosure on the face of the consolidated income statement of the amounts attributed to the parent and to the non-controlling interest. In accordance with ASC 810-10-45-21, the losses attributable to the parent and the non-controlling interest in subsidiary may exceed their interests in the subsidiary’s equity. The excess and any further losses attributable to the parent and the non-controlling interest shall be attributed to those interests even if that attribution results in a deficit non-controlling interest balance. As of March 31, 2018 and December 31, 2017, the Company reflected a non-controlling interest of ($18,042) and $2,941 in connection with our majority-owned subsidiary, DirectView Security Systems Inc. as reflected in the accompanying March 31, 2018 unaudited consolidated balance sheet and December 31, 2017 consolidated balance sheet, respectively. |
Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company places its cash with a high credit quality financial institution. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. For the three months ended March 31, 2018 and for the year ended December 31, 2017 the Company had no bank balances exceeding the FDIC insurance limit. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits. |
Fair Value of Financial Instruments | Fair Value of Financial Instruments The Company follows FASB ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements establishes a framework for measuring fair value and expands disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions Cash and cash equivalents include money market securities that are considered to be highly liquid and easily tradable as of March 31, 2018 and December 31, 2017. These securities are valued using inputs observable in active markets for identical securities and are therefore classified as Level 1 within our fair value hierarchy. As of March 31, 2018 and December 31, 2017 there were not any cash equivalents. In addition, FASB ASC 825-10-25 Fair Value Option expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments. The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable, accrued expenses, notes payable and due to related parties approximate their estimated fair market value based on the short-term maturity of these instruments. The carrying amount of the notes and convertible promissory notes approximates the estimated fair value for these financial instruments as management believes that such notes constitute substantially all of the Company’s debt and the interest payable on the notes approximates the Company’s incremental borrowing rate. |
Accounts Receivable | Accounts Receivable The Company has a policy of reserving for questionable accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable. The Company uses specific identification of accounts to reserve possible uncollectible receivables. The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt. Account balances deemed to be uncollectible are charged to the bad debt expense after all means of collection have been exhausted and the potential for recovery is considered remote. At March 31, 2018 and December 31, 2017, management determined that an allowance was necessary which amounted to approximately $160,000 for both dates. During the three months ended March 31, 2018 and the year ended December 31, 2017 the Company recognized $0 and $844 respectively of write-offs related to uncollectible accounts receivable. |
Capitalized Job Costs | Capitalized Job Costs The Company records capitalized jobs costs on the balance sheet and expenses the costs upon completion of related jobs based on when revenue is earned per ASC 606 “Revenue Recognition.” As of March 31, 2018 and December 31, 2017, the Company had $156,861 and $141,267, respectively included on their balance sheets under Capitalized Job Costs. |
Advertising | Advertising Advertising is expensed as incurred. Advertising expense for the three months ended March 31, 2018 and 2017 was $198,982 and $2,438, respectively. |
Shipping Costs | Shipping costs Shipping costs are included in cost of sales for VS and Apex and shipping costs are included in other selling, general and administrative expenses for DVVS and were deemed to be not material for the three months ended March 31, 2018 and 2017, respectively. |
Inventory | Inventory Inventory, consisting of finished goods related to our products is stated at the lower of cost or net realizable value utilizing the first-in, first-out method. The Company acquires inventory for specific installation jobs. As a result, the Company generally orders inventory only as needed for installations. Due to the anticipation of customers’ needs the Company purchased inventory items and had $89,076 and $73,499 in inventory as of March 31, 2018 and December 31, 2017, respectively. |
Property and Equipment | Property and Equipment Property and equipment is carried at cost. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Depreciation is calculated on a straight-line basis over the estimated useful life of the assets. Leasehold improvements are amortized on a straight-line basis over the shorter of the estimated useful life or the term of the lease. |
Impairment of Long-lived Assets | Impairment of Long-Lived Assets Long-Lived Assets of the Company are reviewed for impairment whenever events or circumstances indicate that the carrying amount of assets may not be recoverable, pursuant to guidance established in ASC 360-10-35-15, “Impairment or Disposal of Long-Lived Assets” |
Intangible Assets | Intangible Assets The Company amortizes the below identifiable intangible assets over their useful lives on a straight line basis. Customer Relationships 10 years Brand 10 years Technology 3 years |
Income Taxes | I ncome Taxes Income taxes are accounted for under the asset and liability method as prescribed by ASC Topic 740: Income Taxes (“ASC 740”). Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities, and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance, when in the Company’s opinion it is likely that some portion or the entire deferred tax asset will not be realized. Pursuant to ASC Topic 740-10: Income Taxes related to the accounting for uncertainty in income taxes, the evaluation of a tax position is a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50% likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. The accounting standard also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures, and transition. The adoption had no effect on the Company’s consolidated financial statements. |
Stock Based Compensation | Stock Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date. The Company recorded stock based compensation of $71,200 and $0 for employees during the three months ended March 31, 2018 and 2017, respectively. |
Loan Costs | Loan Costs The Company has early adopted ASU 2015-3 “Interest – Imputation of Interest” - Simplifying the Presentation of Debt Issuance Costs. The loan costs are recorded as a debt discount and amortized to interest expense over the terms of the note payable. |
Revenue Recognition | Revenue recognition In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09 (ASC 606) and related amendments, which superseded all prior revenue recognition methods and industry-specific guidance. The core principle of ASC 606 is that an entity should recognize revenue to depict the transfer of control for promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In applying the revenue principles, an entity is required to identify the contract(s) with a customer, identify the performance obligations, determine the transaction price, allocate the transaction price to the performance obligations and recognize revenue when the performance obligation is satisfied (i.e., either over time or point in time). ASC 606 further requires that companies disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. ASC 606 provides companies an option of two transition methods, the full retrospective method, in which case the standard would be applied to each prior reporting period presented and the cumulative effect of applying the standard would be recognized at the earliest period shown, or the modified retrospective method, in which case the cumulative effect of applying the standard would be recognized at the date of initial application. The ASU is effective for annual reporting periods beginning after December 15, 2017. Effective January 1, 2018 (beginning of fiscal year 2018), the Company adopted the requirements of ASC 606 using the modified retrospective method. The guidance was not applied to contracts that were complete at December 31, 2017, and the comparative information for the prior fiscal year has not been retrospectively adjusted. The adoption of ASC 606 did not have any impact on the Company’s consolidated financial statements. The adoption of ASC 606 did not have a significant impact on the Company’s revenue recognition policy as revenues on the substantial majority of the Company’s contracts continue to be recognized over time. In adopting ASC 606, the Company elected to use certain practical expedients permitted by the standard including electing to adopt the right-to-invoice practical expedient on certain time and material contracts where the Company recognizes revenues as it is contractually able to invoice the customer based on the control transferred to the customer. The following policies reflect specific criteria for the various revenue streams of the Company: Revenue is recognized upon transfer of control of conferencing services. The Company generally does not charge up-front fees and bills its customers based on usage. The Company has elected the practical expedient to recognized revenue “as-billed”. Revenue for video equipment sales and security surveillance equipment sales is recognized upon delivery and installation which the Company has determined is the point in time that control is transferred to the customer. Due to the nature of the Company’s business it is not practicable to return products therefore the Company has determined that it is not necessary to estimate for sales returns and allowances. The Company’s manufacturers provide the highest quality products available. If there is a defect in a product related to materials or workmanship the Company extends the manufacturer’s warranty to its customers. To date this process has never occurred. Therefore no warranty liability is recorded. Revenue from periodic maintenance agreements is generally recognized ratably over the respective maintenance periods provided no significant obligations remain and collectability of the related receivable is probable. Maintenance agreements are considered stand ready arrangements for which control is transferred to the customer ratably over time. Disaggregation of Revenue The Company operates in two different geographic locations and both locations have two sources of revenue; sales of product and sales of service. Service sales mainly include installation of products related to security systems. The sales of products are generally contract based and short term in nature. The following table illustrates our revenue by type related to the three months ended March 31, 2018: Texas New York Total Sale of Products $ 927,861 $ 39,196 $ 967,057 Service 180,946 53,127 234,073 Total Revenue from Customers $ 1,108,807 $ 92,323 $ 1,201,130 Contract Balances The following table provides information about receivables, contract assets and contract liabilities from contracts with customers. March 31, 2018 December 31, 2017 Capitalized Job Costs $ 156,861 $ 141,267 Deferred Revenue $ 435,780 $ 479,426 Contract receivables are recognized when the receipt of consideration is unconditional. The increase in contract assets was primarily due to timing of billings and revenue recognized on performance of services rendered. The decrease in contract liabilities was primarily due to revenue recognized on completed jobs. During the quarter ended March 31, 2018, the Company recognized revenue of $241,911 relating to amounts that were included as a contract liability at December 31, 2017. As a practical expedient, the Company expenses the costs of sales commissions that are paid to its sales force associated with obtaining contracts less than one year in length in the period incurred. Remaining Performance Obligations The Company typically enters into contracts that are one year or less in length. As such, the remaining performance obligations at March 31, 2018 are equal to the deferred revenue disclosed above. The Company expects to recognize the full balance of the deferred revenue at March 31, 2018 within the next year. |
Cost of Sales | Cost of Sales Cost of sales includes cost of products and cost of service. Product cost includes the cost of products and delivery costs. Cost of services includes labor and fuel expenses. |
Concentrations of Credit Risk and Major Customers | Concentrations of Credit Risk and Major Customers Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. The Company places its cash with high credit quality financial institutions. Almost all of the Company’s sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk. During the three months ended March 31, 2018, one customer accounted for 52% of revenues. During the three months ended March 31, 2017, three customers accounted for 58% of revenues. The following is a list of percentage of revenue generated by the three customers: Customer 1 12 % Customer 2 22 % Customer 3 24 % Total 58 % As of March 31, 2018, two customers accounted for 43% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the two customers: Customer 1 13 % Customer 2 30 % Total 43 % As of December 31, 2017, three customers accounted for 56% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the three customers: Customer 1 30 % Customer 2 15 % Customer 3 11 % Total 56 % |
Research and Development | Research and Development Research is planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service (hereinafter “product”) or a new process or technique (hereinafter “process”) or in bringing about a significant improvement to an existing product or process. Development is the translation of research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or use. It includes the conceptual formulation, design, and testing of product alternatives, construction of prototypes, and operation of pilot plants. It does not include routine or periodic alterations to existing products, production lines, manufacturing processes, and other on-going operations even though those alterations may represent improvements and it does not include market research or market testing activities. Per FASB ASC 730, the Company expenses research and development cost as incurred. |
Related Parties | Related Parties Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party. |
Net Income Per Common Share | Net Income per Common Share Net income per common share is calculated in accordance with ASC Topic 260: Earnings Per Share (“ASC 260”). Basic income per share is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period. The computation of diluted net earnings per share does not include dilutive common stock equivalents in the weighted average shares outstanding as they would be anti-dilutive. At March 31, 2018 the Company had 1,560,784,224 share equivalents issuable pursuant to embedded conversion features. At December 31, 2017 the Company had 442,601,456 share equivalents issuable pursuant to embedded conversion features. |
Recent Accounting Pronouncements | Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not expect the future adoption of any such pronouncements to have a significant impact on the results of operations, financial condition or cash flows, except as described below. In February 2016, the FASB issued Accounting Standards Update, Leases (Topic 842), intended to improve financial reporting about leasing transactions. The ASU affects all companies and other organizations that lease assets such as real estate, airplanes, and manufacturing equipment. Under the new guidance, a lessee will be required to recognize assets and liabilities for leases with lease terms of more than 12 months. Consistent with current Generally Accepted Accounting Principles (GAAP), the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification as a finance or operating lease. However, unlike current GAAP—which requires only capital leases to be recognized on the statement of assets, liabilities, and members’ equity (deficit)—the new ASU will require both types of leases to be recognized on the statement of assets, liabilities, and members’ equity (deficit). The ASU on leases will take effect for all public companies for fiscal years beginning after December 15, 2018. |
Basis of Presentation and Sum25
Basis of Presentation and Summary of Significant Accounting Policies (Tables) | 3 Months Ended |
Mar. 31, 2018 | |
Accounting Policies [Abstract] | |
Schedule of Intangible Assets Useful Lives | The Company amortizes the below identifiable intangible assets over their useful lives on a straight line basis. Customer Relationships 10 years Brand 10 years Technology 3 years |
Schedule of Disaggregation of Revenue | The following table illustrates our revenue by type related to the three months ended March 31, 2018: Texas New York Total Sale of Products $ 927,861 $ 39,196 $ 967,057 Service 180,946 53,127 234,073 Total Revenue from Customers $ 1,108,807 $ 92,323 $ 1,201,130 |
Schedule of Contract Balances | The following table provides information about receivables, contract assets and contract liabilities from contracts with customers. March 31, 2018 December 31, 2017 Capitalized Job Costs $ 156,861 $ 141,267 Deferred Revenue $ 435,780 $ 479,426 |
Schedule of Concentrations of Credit Risk and Major Customers | During the three months ended March 31, 2017, three customers accounted for 58% of revenues. The following is a list of percentage of revenue generated by the three customers: Customer 1 12 % Customer 2 22 % Customer 3 24 % Total 58 % As of March 31, 2018, two customers accounted for 43% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the two customers: Customer 1 13 % Customer 2 30 % Total 43 % As of December 31, 2017, three customers accounted for 56% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the three customers: Customer 1 30 % Customer 2 15 % Customer 3 11 % Total 56 % |
Property and Equipment (Tables)
Property and Equipment (Tables) | 3 Months Ended |
Mar. 31, 2018 | |
Property, Plant and Equipment [Abstract] | |
Schedule of Property and Equipment | March 31, December 31, Estimated life 2018 2017 Computer Equipment 1 year $ 18,463 $ 13,333 Office Equipment 1 year 5,767 5,767 Telephone System 1 year 11,042 11,042 ERP Software 1 year 150,000 150,000 Vehicles 1 year 22,667 22,667 Furniture & Fixtures 2-3 years 2,000 2,000 Less: Accumulated depreciation (190,699 ) (140,559 ) $ 19,240 $ 64,250 |
Intangible Assets (Tables)
Intangible Assets (Tables) | 3 Months Ended |
Mar. 31, 2018 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
Schedule of Intangible Assets | Intangible assets consist of the following: March 31, 2018 December 31, 2017 Useful Lives Intangible assets: Goodwill $ 794,830 $ 794,830 Customer Relationships 95,000 95,000 10 years Brand 204,000 204,000 10 years Technology 530,000 530,000 3 years Total 1,623,830 1,623,830 Less: Accumulated amortization (197,960 ) (146,318 ) $ 1,425,870 $ 1,477,512 |
Accrued Expenses (Tables)
Accrued Expenses (Tables) | 3 Months Ended |
Mar. 31, 2018 | |
Payables and Accruals [Abstract] | |
Schedule of Accrued Expenses | The following table displays the accrued expenses by category. March 31, December 31, 2018 2017 Operating Expenses $ 17,260 $ 17,260 Employee Commissions 10,357 18,633 Interest 1,789,189 1,611,924 Salaries 1,835,980 1,770,027 Sales Tax Payable 58,364 54,532 Payroll Liabilities 141,732 134,724 $ 3,852,882 $ 3,607,100 |
Convertible Promissory Notes (T
Convertible Promissory Notes (Tables) | 3 Months Ended |
Mar. 31, 2018 | |
Debt Disclosure [Abstract] | |
Schedule of Convertible Promissory Notes | Convertible promissory notes consisted of the following: March 31, 2018 December 31, 2017 Secured convertible promissory notes $ 3,444,779 $ 3,182,972 Debt discount liability (321,533 ) (216,069 ) Debt discount original issue discount (19,173 ) (12,229 ) Debt discount deferred financing (19,280 ) (2,424 ) Secured convertible promissory notes– net $ 3,084,793 $ 2,952,250 |
Derivative Liability (Tables)
Derivative Liability (Tables) | 3 Months Ended |
Mar. 31, 2018 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |
Reconciliation of Derivative Liability Measured at Fair Value Recurring Basis Using Significant Unobservable Inputs | The following table presents a reconciliation of the derivative liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) from December 31, 2016 to March 31, 2018: Conversion feature derivative liability Balance at December 31, 2016 $ 4,956,637 Initial fair value of derivative liability recorded as debt discount 336,094 Initial fair value of derivative liability charged to other expense 537,541 Reclass of derivative liability to additional paid in capital due to conversions (390,996 ) Loss on change in fair value included in earnings (1,485,907 ) Balance at December 31, 2017 $ 3,953,369 Initial fair value of derivative liability recorded as debt discount 229,673 Initial fair value of derivative liability charged to other expense 425,600 Reclass of derivative liability to additional paid in capital due to conversions (664,108 ) Loss on change in fair value included in earnings 24,902,861 Balance at March 31, 2018 $ 28,847,395 |
Assumptions for Determining Fair Value of Convertible Instruments | The Company used the following assumptions for determining the fair value of the convertible instruments granted under the Black-Scholes option pricing model: From January 1, 2018 to March 31, 2018 Expected volatility 281% - 293% Expected term 3 – 12 months Risk-free interest rate 1.28%-2.93% Expected dividend yield 0% |
Commitments (Tables)
Commitments (Tables) | 3 Months Ended |
Mar. 31, 2018 | |
Commitments and Contingencies Disclosure [Abstract] | |
Schedule of Operating Lease Contractual Obligation | The monthly rent expense is $11,371. Payments Due by Period Total Less than 1 year 1-3 Years 4-5 Years 5 Years + Contractual Obligations : Operating Leases $ 136,452 125,081 11,371 - - Total Contractual Obligations: $ 136,452 125,081 11,371 - - |
Basis of Presentation and Sum32
Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2017 | |
Non-controlling interest | $ (18,042) | $ 2,941 | |
Cash, FDIC insured amount | 250,000 | ||
Cash equivalents | |||
Accounts receivable net | 160,000 | 160,000 | |
Expenses related to uncollectible accounts receivable | 0 | 844 | |
Capitalized Job Costs | 156,861 | 141,267 | |
Advertising expenses | 198,982 | $ 2,438 | |
Shipping costs | |||
Inventory on hand | 89,076 | $ 73,499 | |
Impairment charges | |||
Income tax benefit likelihood of being realized upon ultimate settlement percentage | greater than 50% | ||
Stock based compensation | $ 71,200 | $ 0 | |
recognized revenue | $ 241,911 | ||
Embedded conversion features | 1,560,784,224 | 442,601,456 | |
Revenue [Member] | |||
Concentration risk percentage | 58.00% | ||
Revenue [Member] | One Customer [Member] | |||
Concentration risk percentage | 52.00% | 58.00% | |
Accounts Receivable [Member] | |||
Concentration risk percentage | 43.00% | 56.00% | |
Accounts Receivable [Member] | Two Customer [Member] | |||
Concentration risk percentage | 43.00% | ||
Accounts Receivable [Member] | Three Customer [Member] | |||
Concentration risk percentage | 56.00% | ||
Noncontrolling Interest [Member] | |||
Majority voting interest | 42.00% | ||
Noncontrolling Interest [Member] | Chief Executive Officer [Member] | |||
Majority voting interest | 12.00% | ||
Subsidiaries [Member] | |||
Majority voting interest | 58.00% |
Basis of Presentation and Sum33
Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Intangible Assets Useful Lives (Details) | 3 Months Ended |
Mar. 31, 2018 | |
Customer Relationships [Member] | |
Intangible assets, useful life | 10 years |
Brand [Member] | |
Intangible assets, useful life | 10 years |
Technology [Member] | |
Intangible assets, useful life | 3 years |
Basis of Presentation and Sum34
Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Disaggregation of Revenue (Details) - USD ($) | 3 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | |
Sale of Products | $ 967,057 | $ 58,517 |
Service | 234,073 | 69,400 |
Total Revenue from Customers | 1,201,130 | $ 127,917 |
TEXAS | ||
Sale of Products | 927,861 | |
Service | 180,946 | |
Total Revenue from Customers | 1,108,807 | |
NEW YORK | ||
Sale of Products | 39,196 | |
Service | 53,127 | |
Total Revenue from Customers | $ 92,323 |
Basis of Presentation and Sum35
Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Contract Balances (Details) - USD ($) | Mar. 31, 2018 | Dec. 31, 2017 |
Accounting Policies [Abstract] | ||
Capitalized Job Costs | $ 156,861 | $ 141,267 |
Deferred Revenue | $ 435,780 | $ 479,426 |
Basis of Presentation and Sum36
Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Concentrations of Credit Risk and Major Customers (Details) | 3 Months Ended | 12 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2017 | |
Revenue [Member] | |||
Concentrations of Credit Risk and Major Customers | 58.00% | ||
Revenue [Member] | Customer 1 [Member] | |||
Concentrations of Credit Risk and Major Customers | 12.00% | ||
Revenue [Member] | Customer 2 [Member] | |||
Concentrations of Credit Risk and Major Customers | 22.00% | ||
Revenue [Member] | Customer 3 [Member] | |||
Concentrations of Credit Risk and Major Customers | 24.00% | ||
Accounts Receivable [Member] | |||
Concentrations of Credit Risk and Major Customers | 43.00% | 56.00% | |
Accounts Receivable [Member] | Customer 1 [Member] | |||
Concentrations of Credit Risk and Major Customers | 13.00% | 30.00% | |
Accounts Receivable [Member] | Customer 2 [Member] | |||
Concentrations of Credit Risk and Major Customers | 30.00% | 15.00% | |
Accounts Receivable [Member] | Customer 3 [Member] | |||
Concentrations of Credit Risk and Major Customers | 11.00% |
Going Concern Considerations (D
Going Concern Considerations (Details Narrative) - USD ($) | 3 Months Ended | ||
Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2017 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |||
Accumulated deficit | $ 55,469,499 | $ 29,396,982 | |
Stockholders' deficit | 37,368,926 | $ 12,233,728 | |
Working capital deficiency | 38,000,000 | ||
Net cash used in operating activities | $ 52,500 | $ 136,498 |
Property and Equipment (Details
Property and Equipment (Details Narrative) - USD ($) | 3 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | |
Property, Plant and Equipment [Abstract] | ||
Depreciation expense | $ 50,140 |
Property and Equipment - Schedu
Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) | 3 Months Ended | |
Mar. 31, 2018 | Dec. 31, 2017 | |
Less: Accumulated depreciation | $ (190,699) | $ (140,559) |
Property and Equipment Net | 19,240 | 64,250 |
Computer Equipment [Member] | ||
Property and equipment, gross | $ 18,463 | 13,333 |
Estimated Life | 1 year | |
Office Equipment [Member] | ||
Property and equipment, gross | $ 5,767 | 5,767 |
Estimated Life | 1 year | |
Telephone System [Member] | ||
Property and equipment, gross | $ 11,042 | 11,042 |
Estimated Life | 1 year | |
ERP Software [Member] | ||
Property and equipment, gross | $ 150,000 | 150,000 |
Estimated Life | 1 year | |
Vehicles [Member] | ||
Property and equipment, gross | $ 22,667 | 22,667 |
Estimated Life | 1 year | |
Furniture & Fixtures [Member] | ||
Property and equipment, gross | $ 2,000 | $ 2,000 |
Furniture & Fixtures [Member] | Minimum [Member] | ||
Estimated Life | 2 years | |
Furniture & Fixtures [Member] | Maximum [Member] | ||
Estimated Life | 3 years |
Intangible Assets (Details Narr
Intangible Assets (Details Narrative) - USD ($) | 3 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | |
Goodwill and Intangible Assets Disclosure [Abstract] | ||
Amortization expense of intangible assets | $ 51,642 | $ 0 |
Intangible Assets - Schedule of
Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) | 3 Months Ended | |
Mar. 31, 2018 | Dec. 31, 2017 | |
Intangible assets, net | $ 631,040 | $ 682,682 |
Customer Relationships [Member] | ||
Intangible assets useful lives | 10 years | |
Brand [Member] | ||
Intangible assets useful lives | 10 years | |
Technology [Member] | ||
Intangible assets useful lives | 3 years | |
Purchase Agreement [Member] | ||
Total | $ 1,623,830 | 1,623,830 |
Less: Accumulated amortization | (197,960) | (146,318) |
Intangible assets, net | 1,425,870 | 1,477,512 |
Purchase Agreement [Member] | Goodwill [Member] | ||
Total | 794,830 | 794,830 |
Purchase Agreement [Member] | Customer Relationships [Member] | ||
Total | $ 95,000 | 95,000 |
Intangible assets useful lives | 10 years | |
Purchase Agreement [Member] | Brand [Member] | ||
Total | $ 204,000 | 204,000 |
Intangible assets useful lives | 10 years | |
Purchase Agreement [Member] | Technology [Member] | ||
Total | $ 530,000 | $ 530,000 |
Intangible assets useful lives | 3 years |
Line of Credit (Details Narrati
Line of Credit (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2017 | |
Repayments of line of credit | $ 4,020 | ||
Purchase Agreement [Member] | |||
Revolving line of credit | $ 350,000 | ||
Revolving line of credit, expiration date | Apr. 7, 2018 | ||
Line of credit interest rate | 6.24% | ||
Proceeds from line of credit | |||
Repayments of line of credit | 4,020 | ||
Line of credit outstanding | $ 257,000 | $ 261,000 |
Note Payable - Related Party (D
Note Payable - Related Party (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2018 | Dec. 31, 2017 | |
Short term notes payable to related party | $ 52,000 | $ 52,000 |
Purchase Agreement [Member] | ||
Short term notes payable to related party | 830,000 | |
Employment Agreement [Member] | ||
Calculated cash payout | 2,000 | |
Business combination, consideration | 150,000 | |
Debt instrument, periodic payment | 50,000 | |
Repayment of debt | $ 12,000 | $ 0 |
Notes Payable (Details Narrativ
Notes Payable (Details Narrative) - USD ($) | Oct. 03, 2017 | Apr. 20, 2017 | Mar. 06, 2017 | Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2017 | Dec. 31, 2012 |
OID amount | $ 222,440 | $ 148,301 | |||||
Note payable balance | 1,852,331 | $ 1,971,208 | |||||
Accrued interest on notes payable | 87,000 | 92,000 | |||||
Purchase Agreement [Member] | |||||||
Note payable mature date | Apr. 30, 2025 | ||||||
Note payable bears interest rate | 4.35% | ||||||
Note payable balance | $ 1,923,896 | 1,735,539 | 1,787,749 | ||||
Promissory Note [Member] | |||||||
Original issue discount percent | 10.00% | ||||||
Unsecured notes payable | $ 66,667 | ||||||
Note payable mature date | Aug. 6, 2017 | Aug. 6, 2017 | |||||
Note payable bears interest rate | 10.00% | ||||||
OID amount | $ 6,667 | ||||||
Deferred financing | $ 1,000 | ||||||
Cost funding percentage | 20.00% | ||||||
Cost funding description | The cost of funding is 20% over a six month term prorated to a five month term. | ||||||
Number of restricted shares of common stock | 375,000 | ||||||
Percentage of common stock discount to market | 30.00% | ||||||
Original issue discount promissory note amount, net | 66,667 | ||||||
Regal Capital [Member] | |||||||
Demand notes | $ 116,792 | $ 116,792 | $ 116,792 | ||||
Demand notes bearing interest rate | 12.00% |
Short Term Advances (Details Na
Short Term Advances (Details Narrative) - USD ($) | Mar. 31, 2018 | Dec. 31, 2017 |
Debt Disclosure [Abstract] | ||
Short term advances | $ 146,015 | $ 146,015 |
Accrued Expenses (Details Narra
Accrued Expenses (Details Narrative) - USD ($) | Mar. 31, 2018 | Dec. 31, 2017 |
Payables and Accruals [Abstract] | ||
Accrued expenses | $ 3,852,882 | $ 3,607,100 |
Accrued Expenses - Schedule of
Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($) | Mar. 31, 2018 | Dec. 31, 2017 |
Payables and Accruals [Abstract] | ||
Operating Expenses | $ 17,260 | $ 17,260 |
Employee Commissions | 10,357 | 18,633 |
Interest | 1,789,189 | 1,611,924 |
Salaries | 1,835,980 | 1,770,027 |
Sales Tax Payable | 58,364 | 54,532 |
Payroll Liabilities | 141,732 | 134,724 |
Total | $ 3,852,882 | $ 3,607,100 |
Convertible Promissory Notes (D
Convertible Promissory Notes (Details Narrative) - USD ($) | Mar. 23, 2018 | Mar. 21, 2018 | Mar. 16, 2018 | Mar. 09, 2018 | Mar. 06, 2018 | Feb. 26, 2018 | Feb. 15, 2018 | Feb. 09, 2018 | Jan. 30, 2018 | Jan. 25, 2018 | Jan. 19, 2018 | Jan. 05, 2018 | Dec. 07, 2017 | Nov. 24, 2017 | Oct. 25, 2017 | Oct. 05, 2017 | Oct. 02, 2017 | Jul. 18, 2017 | Jun. 23, 2017 | Jun. 08, 2017 | May 24, 2017 | Apr. 28, 2017 | Apr. 10, 2017 | Feb. 03, 2017 | Feb. 02, 2017 | Jan. 31, 2017 | Jan. 17, 2017 | Dec. 29, 2016 | Dec. 23, 2016 | Nov. 18, 2016 | Oct. 28, 2016 | Oct. 18, 2016 | Sep. 02, 2016 | Jul. 29, 2016 | Jul. 20, 2016 | Jun. 24, 2016 | May 23, 2016 | Apr. 02, 2016 | Mar. 07, 2016 | Feb. 05, 2016 | Jan. 19, 2016 | Dec. 18, 2015 | Nov. 18, 2015 | Oct. 19, 2015 | Jul. 23, 2015 | Jul. 15, 2015 | Jul. 02, 2015 | Jun. 05, 2015 | May 27, 2015 | May 15, 2015 | Oct. 27, 2014 | Mar. 31, 2014 | Jan. 16, 2014 | Dec. 11, 2013 | Oct. 10, 2013 | Dec. 31, 2009 | Jul. 31, 2017 | Jun. 30, 2017 | Jan. 31, 2017 | Dec. 31, 2016 | Sep. 30, 2016 | May 31, 2016 | Apr. 30, 2016 | Mar. 31, 2016 | Feb. 29, 2016 | Mar. 31, 2014 | Jun. 30, 2013 | Feb. 28, 2017 | Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2016 | Sep. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2017 | Jan. 24, 2018 | Jul. 03, 2017 | Oct. 31, 2014 | Dec. 31, 2013 | May 31, 2013 |
Debt discount amount | $ 19,173 | $ 12,229 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | 222,440 | $ 148,301 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | 87,000 | 92,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 3,084,793 | 2,952,250 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amortization of debt discount | 108,191 | $ 153,550 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 47,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 52,632 | 80,039 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 5 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 65,144 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | 17,776 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 27,408 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 71,250 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 78,947 | 78,947 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 4 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 84,205 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 3,750 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 15,653 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Two [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 47,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 52,632 | 52,632 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 18 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 56,141 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 8,641 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 52,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Three [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 47,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 52,632 | 52,632 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 18 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 56,137 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | 8,637 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 52,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Deferred financing cost | $ 2,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Four [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 25,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 157,895 | 32,895 | 32,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 12 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 35,086 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 7,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | 10,086 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Four [Member] | Tranche 1 [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 32,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Four [Member] | Tranche 2 [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 25,000 | 25,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | 26,665 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Principal balance of note payable | 25,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Deferred financing cost | $ 3,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Four [Member] | Tranche 3 [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 15,000 | 15,000 | 15,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 12 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 25,835 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 25,835 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Eight [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 51,579 | 51,579 | 51,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 84,398 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 84,398 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Eight [Member] | Tranche 2 [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 12 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 5,165 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Five [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 25,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 26,316 | 26,316 | 26,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 36,709 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 11,709 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Six [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 26,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 26,316 | 26,316 | 26,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 36,709 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 10,393 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Seven [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 25,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 26,316 | 26,316 | 26,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 36,709 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 11,709 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Nine [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 15,750 | 15,750 | 15,124 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 25,772 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 750 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 25,772 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 26,316 | 26,316 | 26,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 4 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 43,061 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 43,061 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 21,053 | 21,053 | 21,053 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 34,449 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,053 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 34,449 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 21,053 | 19,765 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Two [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 14,210 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 15,789 | 15,789 | 15,789 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 6 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 25,835 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 789 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 11,643 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 15,789 | 11,623 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Three [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 28,421 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 31,578 | 31,579 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 6 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 52,502 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 24,081 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | $ 29,246 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debentures Thirty Three [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 31,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 21,746 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Four [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ .00176 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 28,421 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder converted into common shares, amount | $ 8,360 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 31,578 | $ 23,218 | 31,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 6 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 52,503 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 24,081 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common stock shares issued upon conversion | 4,750,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | $ 18,802 | 19,662 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Five [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 18,947 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 21,053 | 21,053 | 21,053 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 6 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 35,002 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,053 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 16,055 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 16,886 | 11,886 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Six [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 7,895 | 7,895 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 11,557 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 395 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 11,557 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Seven [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 37,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 42,105 | $ 74,754 | 42,105 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | 55.00% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 70,003 | $ 121,717 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | 30 days | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,105 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 32,108 | $ 74,754 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 19,458 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Eight [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 68,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 66,375 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Nine [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | 12,829 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 31,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 12,829 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | 4,539 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 15,789 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 4,539 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | 12,062 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 57,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | $ 12,062 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 55.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Unsecured Notes [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reclassified unsecured notes payable from long-term to short-term | $ 45,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of reclassified unsecured notes payable from long-term to short-term | 3.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable maturity date range start | Jan. 31, 2010 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable maturity date range end | Apr. 30, 2010 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 12.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.02 | $ 0.02 | $ 0.02 | $ 0.02 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 45,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder converted into common shares, amount | $ 990 | $ 764 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder assigned note balance to third party | $ 20,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Unsecured note payable | 23,246 | $ 23,246 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.15 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 8,333 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 10,000 | 10,000 | 10,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 6.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability and offsetting debt discount | $ 8,333 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Two [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.16 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 25,000 | 25,000 | 25,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 6.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability and offsetting debt discount | $ 23,958 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Three [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 25,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 25,000 | 25,000 | 25,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 6.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability and offsetting debt discount | $ 51,848 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 50.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 26,848 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Four [Member] | Three Notes [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 3.50 | $ 3.50 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 50,000 | $ 50,000 | 100,000 | 100,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 8.00% | 8.00% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Repayment of note payable | $ 50,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Five[Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 18,400 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 21,600 | 21,600 | 21,600 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 8.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 311,662 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture converted at lower price | $ 0.50 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 25 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,600 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Six [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 50,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 52,632 | 52,632 | 52,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 67,171 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 17,171 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Seven [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 50,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 52,632 | 52,632 | 52,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 67,171 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 17,171 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Eight [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 50,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 52,632 | 52,632 | 52,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 67,171 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 17,171 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Nine [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 142,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 157,895 | 157,895 | 157,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 201,512 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 7,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 59,406 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Ten [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.036 | $ 0.036 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 142,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder converted into common shares, amount | $ 22,421 | $ 9,720 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 157,895 | 148,175 | 125,754 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 201,512 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 7,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 59,406 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common stock shares issued upon conversion | 386,510 | 27,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Ten [Member] | Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.03 | $ 0.03 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Ten [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | 0.084 | $ 0.084 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Eleven [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.0151 | $ 3.08 | $ 5.02 | $ 9.64 | $ 9.64 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 429,439 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder converted into common shares, amount | $ 4,750 | $ 40,100 | $ 14,000 | $ 15,000 | $ 70,000 | $ 29,700 | $ 19,600 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 429,439 | 236,289 | 236,289 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 55.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 707,603 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 278,164 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common stock shares issued upon conversion | 314,050 | 771,429 | 4,545 | 2,997 | 7,273 | 254,500 | 52,216 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Eleven [Member] | Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | 0.034 | $ 0.034 | $ 0.082 | $ 0.242 | $ 0.082 | $ 0.242 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Eleven [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.078 | $ 0.078 | $ 2.42 | 0.76 | $ 2.42 | $ 0.76 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twelve [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 3.36 | $ 5.04 | $ 10.50 | $ 10.50 | $ 10.50 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder converted into common shares, amount | $ 10,895 | $ 15,000 | $ 20,000 | $ 20,000 | 91,024 | $ 27,500 | $ 15,000 | 96,810 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 258,695 | $ 349,719 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common stock shares issued upon conversion | 3,566 | 3,273 | 2,095 | 2,095 | 38,375,139 | 285,083 | 35,138 | 8,150,974 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 2,750 | $ 1,089 | $ 1,500 | $ 2,000 | $ 2,000 | $ 8,552 | $ 2,750 | $ 2,000 | $ 9,624 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Principal balance of note payable | $ 81,239 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twelve [Member] | Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.08 | 0.252 | $ 0.00583 | $ 0.08 | $ 0.252 | $ 0.00495 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 10.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twelve [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.252 | $ 1.20 | $ 0.00176 | 0.252 | $ 1.20 | $ 0.08 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 12.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirteen [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 142,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 157,500 | $ 157,895 | $ 157,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 55.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 259,764 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 7,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 117,264 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Net of debt discount and deferred financing | $ 157,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourteen [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 142,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 157,500 | 157,895 | 157,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 55.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 259,764 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 7,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 117,264 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Net of debt discount and deferred financing | $ 157,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fifteen [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 237,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 263,158 | 263,158 | 263,158 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 335,598 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 12,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 98,756 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Sixteen [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.084 | $ 0.084 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 95,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder converted into common shares, amount | $ 15,700 | $ 34,300 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 111,111 | 61,111 | 61,111 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 141,697 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 5,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 52,808 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common stock shares issued upon conversion | 186,904 | 550,396 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Sixteen [Member] | Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.036 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Sixteen [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.084 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Seventeen [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.012 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 142,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder converted into common shares, amount | $ 7,350 | 52,778 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 157,895 | $ 80,117 | 137,886 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 201,359 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 7,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 59,254 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common stock shares issued upon conversion | 262,500 | 24,510,682 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 1,385 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | $ 80,117 | 132,895 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Seventeen [Member] | Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.003245 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Seventeen [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.00176 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Eighteen [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 112,940 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 118,573 | $ 118,573 | 118,573 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 151,213 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 5,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 38,569 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Nineteen [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 95,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 105,263 | 105,263 | 105,263 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 6 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 70.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 108,185 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 5,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 13,448 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 80,039 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 78,947 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Two [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 52,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 44,167 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Twenty Three [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 52,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 45,669 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Eight [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder converted into common shares, amount | 36,650 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 68,000 | $ 31,350 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note payable bears interest rate | 8.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 65.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 10 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common stock shares issued upon conversion | 10,514,986 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | $ 30,475 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Deferred financing cost | $ 3,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Eight [Member] | Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.005915 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Eight [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ 0.00299 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Thirty Nine [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 14,474 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 31,579 | 31,579 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 52,502 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 52,502 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 14,474 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | 8,289 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 15,789 | 15,789 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 26,251 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 789 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 26,251 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 8,289 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | 25,812 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 57,895 | 57,895 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 96,254 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,895 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 96,254 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 25,812 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty Two [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | 23,158 | 8,158 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 63,158 | 63,158 | 63,158 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 105,005 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 3,158 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 105,005 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 23,158 | 8,158 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty Three [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 28,421 | 11,579 | 4,079 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 31,579 | 31,579 | 31,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 46,229 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 17,808 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 11,579 | 4,079 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty Five [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 8,053 | 2,572 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 8,947 | 8,947 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 13,098 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 447 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 4,452 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 2,572 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty Six [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 7,105 | 1,958 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 7,895 | 7,895 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 11,557 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 395 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 4,452 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 1,958 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty Seven [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 47,368 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | 52,632 | 52,632 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 55.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 84,591 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 37,223 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 12,829 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty Eight [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 58,000 | 58,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 37.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 180 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Deferred financing cost | $ 3,000 | 55,917 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fourty Nine [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 8,434 | 7,719 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 15,789 | 15,789 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 23,434 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 789 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 15,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 7,719 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fivety [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 6,747 | 6,175 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 12,632 | 12,632 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 18,747 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 12,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 6,175 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fivety One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 14,056 | 12,225 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 26,316 | 26,316 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 39,056 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 25,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 12,225 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fivety Two [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 28,421 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 31,579 | 31,579 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 50,755 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 22,334 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 4,079 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fivety Three [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 16,868 | 13,901 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 31,579 | 31,579 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 46,868 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,579 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 30,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | $ 13,901 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fivety Four [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common shares conversion price | $ .00176 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note holder converted into common shares, amount | $ 18,150 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 124,689 | $ 106,539 | 66,667 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 55.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 200,404 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 202,404 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common stock shares issued upon conversion | 10,312,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 8,811 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fivety Five [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 24,000 | $ 23,205 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 52,632 | 52,632 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 9 months | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 60.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 74,001 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 2,632 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 50,001 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 23,205 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debenture Fivety Six [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest per annum based on default provision | 5.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt discount amount | $ 17,848 | 7,915 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note | $ 26,316 | 26,316 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt maturity term | 1 year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Percentage of convertible debenture converts at lower price rate | 55.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 42,848 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible debenture trading price period | 30 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Original issue discount | $ 1,316 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative expense | $ 25,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible promissory note net of OID | 7,915 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amortization of debt discount | $ 108,191 | $ 403,245 |
Convertible Promissory Notes -
Convertible Promissory Notes - Schedule of Convertible Promissory Notes (Details) - USD ($) | Mar. 31, 2018 | Dec. 31, 2017 |
Debt Disclosure [Abstract] | ||
Secured convertible promissory notes | $ 3,444,779 | $ 3,182,972 |
Debt discount liability | (321,533) | (216,069) |
Debt discount original issue discount | (19,173) | (12,229) |
Debt discount deferred financing | (19,280) | (2,424) |
Secured convertible promissory notes- net | $ 3,084,793 | $ 2,952,250 |
Derivative Liability (Details N
Derivative Liability (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended | |
Mar. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |||
Derivative liability | $ 28,847,395 | $ 3,953,369 | $ 4,956,637 |
Change in fair value included in earnings | $ 24,902,861 | $ (1,485,907) |
Derivative Liability - Reconcil
Derivative Liability - Reconciliation of Derivative Liability Measured at Fair Value Recurring Basis Using Significant Unobservable Inputs (Details) - USD ($) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2018 | Dec. 31, 2017 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | ||
Conversion feature derivative liability, Beginning | $ 3,953,369 | $ 4,956,637 |
Initial fair value of derivative liability recorded as debt discount | 229,673 | 336,094 |
Initial fair value of derivative liability charged to other expense | 425,600 | 537,541 |
Reclass of derivative liability to additional paid in capital due to conversions | (664,108) | (390,996) |
Loss on change in fair value included in earnings | 24,902,861 | (1,485,907) |
Conversion feature derivative liability, Ending | $ 28,847,395 | $ 3,953,369 |
Derivative Liability - Assumpti
Derivative Liability - Assumptions for Determining Fair Value of Convertible Instruments (Details) | 3 Months Ended |
Mar. 31, 2018 | |
Expected dividend yield | 0.00% |
Minimum [Member] | |
Expected volatility | 281.00% |
Expected term | 3 months |
Risk-free interest rate | 1.28% |
Maximum [Member] | |
Expected volatility | 293.00% |
Expected term | 12 months |
Risk-free interest rate | 2.93% |
Stockholders' Deficit (Details
Stockholders' Deficit (Details Narrative) - USD ($) | Feb. 12, 2018 | Mar. 31, 2018 | Dec. 31, 2017 |
Accrued interest | $ 87,000 | $ 92,000 | |
Chief Executive Officer [Member] | |||
Common stock issued for services | 5,000,000 | ||
Common stock price per share | $ 0.009 | ||
Common stock value issued for services | $ 45,000 | ||
Employee [Member] | |||
Common stock issued for services | 3,000,000 | ||
Common stock price per share | $ 0.009 | ||
Common stock value issued for services | $ 27,000 | ||
Convertible Notes Payable [Member] | |||
Number of common stock shares issued upon conversion | 88,463,307 | ||
Debt conversion convertible debt | $ 211,953 | ||
Accrued interest | $ 10,487 | ||
Minimum [Member] | Convertible Notes Payable [Member] | |||
Debt instruments upon conversion at contractual rate | $ 0.00176 | ||
Maximum [Member] | Convertible Notes Payable [Member] | |||
Debt instruments upon conversion at contractual rate | $ 0.00583 |
Related Party Transactions (Det
Related Party Transactions (Details Narrative) - USD ($) | 3 Months Ended | ||
Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2017 | |
Due to related parties | $ 1,814 | $ 1,814 | |
Note payable - related party | 52,000 | 52,000 | |
Repaid the remaining balance | $ 12,000 | ||
Former Chief Executive Officer [Member] | |||
Note payable - related party | $ 830,000 |
Barter Revenue (Details Narrati
Barter Revenue (Details Narrative) - USD ($) | 3 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | |
Deferred Revenue Disclosure [Abstract] | ||
Barter revenue | $ 0 | $ 27,721 |
Accrued Payroll Taxes (Details
Accrued Payroll Taxes (Details Narrative) - USD ($) | Mar. 31, 2018 | Dec. 31, 2017 | Sep. 30, 2015 | Aug. 31, 2013 |
Payables and Accruals [Abstract] | ||||
Payroll taxes includes interest and penalties | $ 142,000 | $ 135,000 | ||
Paid outstanding payroll tax liabilities | $ 28,281 | $ 43,176 |
Segment Reporting (Details Narr
Segment Reporting (Details Narrative) | 3 Months Ended |
Mar. 31, 2018Segment | |
Segment Reporting [Abstract] | |
Number of operating segment | 1 |
Commitments (Details Narrative)
Commitments (Details Narrative) - USD ($) | 3 Months Ended | |
Mar. 31, 2018 | Mar. 31, 2017 | |
Monthly rent expense | $ 34,114 | $ 645 |
Purchase Agreement [Member] | ||
Lease term description | Company assumed a lease for office space with a four year term beginning on April 1, 2015 and ending on March 31, 2019. | |
Monthly rent expense | $ 11,371 |
Commitments - Schedule of Opera
Commitments - Schedule of Operating Lease Contractual Obligation (Details) | Mar. 31, 2018USD ($) |
Operating Leases | $ 136,452 |
Total Contractual Obligations: | 136,452 |
Less than 1 year [Member] | |
Operating Leases | 125,081 |
Total Contractual Obligations: | 125,081 |
1-3 Years [Member] | |
Operating Leases | 11,371 |
Total Contractual Obligations: | 11,371 |
4-5 Years [Member] | |
Operating Leases | |
Total Contractual Obligations: | |
5 Years + [Member] | |
Operating Leases | |
Total Contractual Obligations: |
Subsequent Events (Details Narr
Subsequent Events (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2018 | Dec. 31, 2017 | |
Accrued interest | $ 1,789,189 | $ 1,611,924 |
Minimum [Member] | ||
Debt conversion percentage | 55.00% | |
Maximum [Member] | ||
Debt conversion percentage | 60.00% | |
Subsequent Event [Member] | ||
Original issue of discount percentage | 5.00% | |
Convertible promissory note principal balance | $ 251,000 | |
Debt maturity term | 1 year | |
Number of common stock issued upon conversion | 44,427,015 | |
Conversion of convertible promissory notes | $ 133,948 | |
Accrued interest | $ 3,285 | |
Subsequent Event [Member] | Minimum [Member] | ||
Debt conversion percentage | 55.00% | |
Debt instruments upon conversion at contractual rate | $ 0.002156 | |
Subsequent Event [Member] | Maximum [Member] | ||
Debt conversion percentage | 60.00% | |
Debt instruments upon conversion at contractual rate | $ 0.0055 |