SinglePoint (SING) 10-Q 20 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 20, 2018
Document And Entity Information
Entity Registrant Name	SinglePoint Inc.
Entity Central Index Key	1,443,611
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		1,160,986,496
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,018

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash	$ 62,859	$ 915,078
Accounts receivable	5,738
Prepaid expenses	10,013	385
Inventory	22,635	15,355
Total Current Assets	101,245	930,818
NON-CURRENT ASSETS:
Equipment, net	747	3,547
Investment	165,000	20,000
Intangible asset	346,000	346,000
Goodwill	362,261	362,261
Notes receivable - related parties	14,225	4,225
Other assets	123	123
Total Assets	989,601	1,666,974
CURRENT LIABILITIES:
Accounts payable	137,560	142,395
Accrued expenses, including accrued officer salaries	587,460	551,384
Current portion of convertible notes payable, net of debt discount (Note 4)	265,295	350,295
Advances from related party	268,925	70,832
Derivative liability	257,503	324,774
Total Current Liabilities	1,516,743	1,439,680
LONG-TERM LIABILITIES:
Convertible notes payable, net of debt discount (Note 4)	1,101,746	1,007,271
Total Liabilities	2,618,489	2,446,951
Commitments and Contingencies (Note 9)
STOCKHOLDERS' DEFICIT
Common stock, par value $0.0001; 2,000,000,000 shares authorized; 1,137,614,496 and 935,585,925 shares issued and outstanding	113,762	93,559
Additional paid-in capital	60,180,078	59,951,381
Accumulated deficit	(61,896,275)	(60,797,888)
Total Singlepoint, Inc. stockholders' deficit	(1,598,040)	(748,173)
Non-controlling interest	(30,848)	(31,804)
Total Stockholders' Deficit	(1,628,888)	(779,977)
Total Liabilities and Stockholders' Deficit	989,601	1,666,974
Class A Convertible Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Class A convertible preferred stock, par value $0.0001; 60,000,000 shares authorized; 43,950,000 and 47,750,000 shares issued and outstanding	$ 4,395	$ 4,775

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2018	Dec. 31, 2017	Aug. 31, 2017	Aug. 30, 2017	Jul. 20, 2016	Jul. 19, 2016	Jul. 01, 2013	Oct. 17, 2007
STOCKHOLDERS' DEFICIT
Preferred stock, Shares authorized							30,000,000
Common stock, Par value	$ 0.0001	$ 0.0001
Common stock, Shares authorized	2,000,000,000	2,000,000,000	2,000,000,000	1,000,000,000	1,000,000,000	500,000,000	500,000,000
Common stock, Shares issued	1,137,614,496	935,585,925						24,196,000
Common stock, Shares outstanding	1,137,614,496	935,585,925
Class A Convertible Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	60,000,000	60,000,000			30,000,000
Preferred stock, Shares Issued	43,950,000	47,750,000
Preferred stock, Shares outstanding	43,950,000	47,750,000
Common stock, Shares authorized					60,000,000	30,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
REVENUE
Revenue	$ 311,237	$ 155,625	$ 500,120	$ 156,036
Total Revenue	311,237	155,625	500,120	156,036
Cost of Revenue	225,700	121,025	346,456	121,025
Gross profit	85,537	34,600	153,664	35,011
OPERATING EXPENSES:
Consulting fees	44,188	12,150	135,123	163,857
Compensation	83,745	31,873	169,939	61,873
Professional and legal fees	59,001	11,486	80,200	20,156
Investor Relations	90,509	91,572	239,464	280,636
General and administrative	278,734	21,530	395,626	43,670
Operating expenses	556,177	168,611	1,020,352	570,192
LOSS FROM OPERATIONS	(470,640)	(134,011)	(866,688)	(535,181)
OTHER INCOME (EXPENSE):
Interest expense	(33,690)	(11,608)	(58,539)	(23,611)
Amortization of loan costs	(109,708)		(219,475)
Loss on settlement of debt		(2,999,871)		(2,999,871)
Loss on change in fair value of investments	(20,000)		(20,000)
Gain (loss) on change in fair value of derivative liability	(130,487)	(420,000)	67,271	(420,000)
Other income (expense), net	(293,885)	(3,431,479)	(230,743)	(3,443,482)
LOSS BEFORE INCOME TAXES	(764,525)	(3,565,490)	(1,097,431)	(3,978,663)
Income taxes
NET LOSS	(764,525)	(3,565,490)	(1,097,431)	(3,978,663)
Loss (income) attributable to non-controlling interests	(454)	(2,868)	(956)	(2,868)
NET LOSS ATTRIBUTABLE TO SINGLEPOINT, INC. STOCKHOLDERS	$ (764,979)	$ (3,568,358)	$ (1,098,387)	$ (3,981,531)
Net loss per share - basic	$ 0	$ 0	$ 0	$ (0.01)
Weighted average number of common shares outstanding - basic	1,137,567,400	735,025,602	1,098,816,390	699,544,041

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - 6 months ended Jun. 30, 2018 - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Noncontrolling Interest	Total
Beginning balance, Shares at Dec. 31, 2017	47,750,000	935,585,925
Beginning balance, Amount at Dec. 31, 2017	$ 4,775	$ 93,559	$ 59,951,381	$ (60,797,888)	$ (31,804)	$ (779,977)
Issuance of common shares for services, Shares		600,000
Issuance of common shares for services, Amount		$ 60	38,460			38,520
Issuance of common shares for convertible note, Shares		106,428,571
Issuance of common shares for convertible note, Amount		$ 10,643	199,357			210,000
Conversion of preferred shares, Shares	(3,800,000)	95,000,000
Conversion of preferred shares, Amount	$ (380)	$ 9,500	(9,120)
Net loss				(1,098,387)	956	(1,097,431)
Ending balance, Shares at Jun. 30, 2018	43,950,000	1,137,614,496
Ending balance, Amount at Jun. 30, 2018	$ 4,395	$ 113,762	$ 60,180,078	$ (61,896,275)	$ (30,848)	$ (1,628,888)

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Singlepoint, Inc. Stockholders	$ (1,098,387)	$ (3,981,531)
Adjustments to reconcile net loss to net cash used in operating activities
Income attributable to non-controlling interests	956	2,868
Common stock issued for services	38,520	144,647
Depreciation	2,800
Amortization of loan costs	219,475
(Gain) loss on change in fair value of derivatives	(67,271)	420,000
(Gain) loss on debt settlement		2,999,871
Changes in operating assets and liabilities:
Accounts receivable	(5,738)	(94,273)
Prepaid expenses	(9,628)
Inventory	(7,280)	(12,360)
Accounts payable	(4,835)	32,969
Accrued expenses	36,076	102,961
NET CASH USED IN OPERATING ACTIVITIES	(895,312)	(384,848)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for investment	(145,000)	(210,000)
NET CASH USED IN INVESTING ACTIVITIES	(145,000)	(210,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments for notes receivable - related party	(10,000)
Proceeds from advances from related party	198,093	21,806
Proceeds from issuance of convertible notes, net		355,500
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	188,093	377,306
NET CHANGE IN CASH	(852,219)	(217,542)
Cash at beginning of period	915,078	380,059
Cash at end of period	62,859	162,517
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued to acquire subsidiaries		1,343,902
Common stock issued for conversion of debt	210,000	3,078,000
Conversion of preferred stock to common stock	$ 9,500

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 1- ORGANIZATION AND NATURE OF BUSINESS	History Carbon Credits International Inc. (“CCII”), which was formed on October 15, 2007 as a Nevada corporation, was the result of a spin off from Carbon Credits Industries, Inc. (“CCI”), its former parent issuer, on October 17, 2007, in which 24,196,000 shares of common stock were issued to the shareholders of CCI on a share for share basis ownership. No assets or liabilities were included in the spin off and there was no previous history or operations of CCII. On December 23, 2011, CCII entered into a merger agreement with Lifestyle Wireless, Inc. (“LWI”), A Washington Corporation, whereby 30,008,000 shares of CCI common stock were cancelled and 6,321,830 shares of CCII common stock were issued to LWI, with CCII remaining as the surviving company. The effective date of the merger was January 10, 2012 under the Articles of Merger. On July 1 st st On July 20, 2016, the Company amended its Articles of Incorporation and increased its authorized common shares from 500,000,000 to 1,000,000,000. On July 20, 2016, the Company increased the number of authorized Class A Convertible Preferred Stock from 30,000,000 to 60,000,000. The Class A Stock shall be entitled to vote 25 votes of common stock for each share of Class A Stock held with respect to all matters upon which common stockholders are entitled to vote or to which stockholders are entitled to give consent. Class A Stock shall convert into common stock of the Company at a ratio of 6 common shares for every 1 Class A Share. On August 31, 2017, the Company amended its Articles of Incorporation and increased its authorized common shares from 1,000,000,000 to 2,000,000,000. On August 31, 2017, the Company amended its Articles of Incorporation and increased the voting rights on its Class A Convertible Preferred Stock to 50 votes of common stock for each share of Class A Stock held with respect to all matters upon which common stockholders are entitled to vote, and increased the conversion ratio on its Class A Stock so that it converts into common stock of the Company at a ratio of 25 common shares for every 1 Class A share. On May 17, 2017, the Company acquired a 90% interest in Discount Garden Supply, Inc. (“DIGS”) for cash and common stock. On October 11, 2017, the Company acquired a 51% interest in Jiffy Auto Glass (“JAG”) for cash and common stock. Going Concern The financial statements have been prepared assuming that the Company will continue as a going concern. As of June 30, 2018, the Company has yet to achieve profitable operations and is dependent on its ability to raise capital from stockholders or other sources to sustain operations and to ultimately achieve viable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue in existence is dependent on the Company’s ability to develop the Company’s business plan and to achieve profitable operations. Since the Company does not anticipate achieving profitable operations and/or adequate cash flows in the near term, management will continue to pursue additional equity financing through private placements of the Company’s common stock.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 2- BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). They should be read in conjunction with the audited consolidated financial statements, including the notes thereto, as of and for the year ended December 31, 2017. The information furnished in this report reflects all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair presentation of our financial position, results of operations and cash flows for each period presented. The results of operations for the six months ended June 30, 2018 are not necessarily indicative of the results for the year ending December 31, 2018 or for any future period. Principles of Consolidation The consolidated financial statements include the accounts of Singlepoint, Inc., DIGS, JAG, and Singleseed as of and for the three and six months ended June 30, 2018. All significant intercompany transactions have been eliminated in consolidation. Revenues The Company has generated little revenues to date. It is the Company’s policy that revenue from product sales or services will be recognized in accordance with ASC 606 “Revenue from Contracts with Customers”. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In applying the new revenue recognition model to contracts with customers, an entity: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The accounting standards update applies to all contracts with customers except those that are within the scope of other topics in the FASB Accounting Standards Codification. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. As this policy election is in line with the Company’s previous accounting practices, the treatment of shipping and handling activities under Topic 606 did not have any impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In accordance with the new guidance, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. Revenue Sharing In addition to selling the Company’s products to customers, the Company recognizes revenues by sharing commissions with Independent Sales Organizations as an agent on a net basis. These revenues do not comprise a material amount of the Company’s net sales. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had deposits in excess of amounts insured by the FDIC of $0 as of June 30, 2018. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with the Accounting Standards Committee (“ASC”) 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at 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 consolidated statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption Income Taxes The Company accounts for its income taxes in accordance with Income Taxes ASC 740, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. The Company has a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carry forward. Earnings (loss) Per Common Share Basic loss per common share has been calculated based upon the weighted average number of common shares outstanding during the period in accordance with the Statement of FASB ASC 260-10, “Earnings per Share”. Common stock equivalents are not used in the computation of loss per share, as their effect would be antidilutive. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and assumptions. Fair Value Measurements On January 1, 2011, the Company adopted guidance which defines fair value, establishes a framework for using fair value to measure financial assets and liabilities on a recurring basis, and expands disclosures about fair value measurements. Beginning on January 1, 2011, the Company also applied the guidance to non-financial assets and liabilities measured at fair value on a non-recurring basis, which includes goodwill and intangible assets. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent sources. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of the inputs as follows: Level 1 - Valuation is based upon unadjusted quoted market prices for identical assets or liabilities in accessible active markets. Level 2 - Valuation is based upon quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable in the market. Level 3 - Valuation is based on models where significant inputs are not observable. The unobservable inputs reflect a company’s own assumptions about the inputs that market participants would use. The Company’s financial instruments consist of cash, prepaid expenses, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, prepaid expenses, investments, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. Certain non-financial assets are measured at fair value on a nonrecurring basis. Accordingly, these assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic impairment tests. These items primarily include goodwill and other intangible assets which were measured at the acquisition date. The Company’s derivative liabilities have been valued as Level 3 instruments. Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – December 31, 2017 $ – $ – $ 324,774 $ 324,774 Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – June 30, 2018 $ – $ – $ 257,503 $ 257,503 The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of June 30, 2018 and December 31, 2017: Derivative Liability Balance, December 31, 2017 324,774 Mark-to-market at June 30, 2018 (67,271 ) Balance, June 30, 2018 $ 257,503 Net (gain) for the six months included in earnings relating to the liabilities held at June 30, 2018 $ (62,271 ) Goodwill The Company periodically reviews the carrying value of intangible assets not subject to amortization, including goodwill, to determine whether impairment may exist. Goodwill and certain intangible assets are assessed annually, or when certain triggering events occur, for impairment using fair value measurement techniques. These events could include a significant change in the business climate, legal factors, a decline in operating performance, competition, sale or disposition of a significant portion of the business, or other factors. Specifically, goodwill impairment is determined using a two-step process. The first step of the goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. The Company uses level 3 inputs and a discounted cash flow methodology to estimate the fair value of a reporting unit. A discounted cash flow analysis requires one to make various judgmental assumptions including assumptions about future cash flows, growth rates, and discount rates. The assumptions about future cash flows and growth rates are based on the Company’s budget and long-term plans. Discount rate assumptions are based on an assessment of the risk inherent in the respective reporting units. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. The second step of the goodwill impairment test compares the implied fair value of the reporting unit’s goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. That is, the fair value of the reporting unit is allocated to all of the assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the purchase price paid to acquire the reporting unit. Recently Issued Accounting Pronouncements Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). This standard provides a single set of guidelines for revenue recognition to be used across all industries and requires additional disclosures. It is effective for annual and interim reporting periods beginning after December 15, 2017. We adopted this standard on January 1, 2018 and it did not have a material impact on our financial position or results of operations. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This standard requires all leases that have a term of over 12 months to be recognized on the balance sheet with the liability for lease payments and the corresponding right-of-use asset initially measured at the present value of amounts expected to be paid over the term. Recognition of the costs of these leases on the income statement will be dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the lease term. Costs for a financing lease will be disaggregated and recognized as both an operating expense (for the amortization of the right-of-use asset) and interest expense (for interest on the lease liability). This standard will be effective for our interim and annual periods beginning January 1, 2019 and must be applied on a modified retrospective basis to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. We are currently evaluating the timing of adoption and the potential impact of this standard on our financial position, but we do not expect it to have a material impact on our results of operations. There were various other accounting standards and interpretations issued recently, none of which are expected to have a material impact on the Company’s financial position, operations or cash flows. Management has evaluated these new pronouncements through June 30, 2018. Subsequent Events Other than the event described in Note 11, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission.

INVESTMENTS, ACQUISITIONS AND G

INVESTMENTS, ACQUISITIONS AND GOODWILL	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 3 - INVESTMENTS, ACQUISITIONS AND GOODWILL	On January 16, 2018, the Company entered into an equity purchase agreement to purchase a 51% ownership in Shield Saver, LLC, a Colorado limited liability company, for shares of the Company’s common stock with a fair value of $670,000, cash payments of $200,000 based on performance milestones, and payment of $150,000 towards software development after 30 days of closing. The Company made total payments to Shield Saver, LLC of $165,000 under this agreement as of June 30, 2018, which is reflected as investment on the accompanying balance sheet as of June 30, 2018. As of June 30, 2018, the Company has not issued any of the shares per the terms of this agreement. For investments acquired with common stock, the Company records its investments at the fair value of the common stock issued for the ownership interests acquired. Intangible Asset On August 31, 2017, the Company issued 5,000,000 shares of the Company’s common stock with a fair value of approximately $346,000 in exchange for 1,000,000 WEED tokens, a digital crypto currency, which is reflected as an intangible asset on the accompanying balance sheet as of June 30, 2018 and December 31, 2017. The Company periodically reviews the carrying value of intangible assets not subject to amortization to determine whether impairment may exist. Intangible assets are assessed annually, or when certain triggering events occur, for impairment using fair value measurement techniques. These events could include a significant change in the market for digital crypto currency, or other factors. Specifically, a comparison of our crypto currency to published market rates is used to identify potential impairment. The Company performed this evaluation of our intangible asset as of June 30, 2018 and determined no impairment was necessary. Goodwill The following table presents details of the Company’s goodwill as of June 30, 2018 and December 31, 2017: DIGS JAG Total Balances at December 31, 2017: - 362,261 362,261 Aggregate goodwill acquired - - - Impairment losses - - - Balances at June 30, 2018: $ - $ 362,261 $ 362,261 The Company periodically reviews the carrying value of intangible assets not subject to amortization, including goodwill, to determine whether impairment may exist. Goodwill and certain intangible assets are assessed annually, or when certain triggering events occur, for impairment using fair value measurement techniques. These events could include a significant change in the business climate, legal factors, a decline in operating performance, competition, sale or disposition of a significant portion of the business, or other factors. Specifically, a goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. The Company uses level 3 inputs and a discounted cash flow methodology. A discounted cash flow analysis requires one to make various judgmental assumptions including assumptions about future cash flows, growth rates, and discount rates. The assumptions about future cash flows and growth rates are based on the Company’s budget and long-term plans. Discount rate assumptions are based on an assessment of the risk inherent in the respective reporting units. Proforma Information The accompanying unaudited consolidated financial statements include the results of operations of the acquisitions for the six months ended June 30, 2018. The 2017 acquisitions contributed approximately $498,000 of revenue and approximately $16,000 of net loss for the six months ended June 30, 2018. The following unaudited pro forma information presents the consolidated results of the Company’s operations and the results of the 2017 acquisitions as if the 2017 acquisitions had been consummated on January 1, 2017. Such unaudited pro forma information is based on historical unaudited financial information with respect to the 2017 acquisitions and does not include operational for other charges which might have been affected by the Company. The unaudited pro forma information for the six months ended June 30, 2017 presented below is for illustrative purposes only and is not necessarily indicative of the results which would have been achieved or results which may be achieved in the future: Six Months Ended June 30, 2017 Net revenue $ 710,558 Net loss $ (3,946,707 )

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 4 - CONVERTIBLE NOTES PAYABLE	Convertible notes payable consisted of the following: June 30, 2018 December 31, 2017 Convertible notes payable to institutional investor, Stockbridge Enterprises, L.P. (the “SB Notes”), with interest at 12%, dated November 1, 2010, due November 1, 2011, convertible at the option of the holder into shares of the Company’s common stock at $0.75 per share (amended to $0.002 per share per Addendum dated October 27, 2016). On December 18, 2017, the noteholder sold a total of $100,000 of this note to two investors. The balance of the note was in default until it was converted in to shares of the Company’s common stock during the six months ended June 30, 2018 (see Note 7 Stockholders’ Deficit). - 110,000 Convertible note payable to two investors who purchased $50,000 each of the SB Notes above on December 18, 2017, convertible into shares of the Company’s common stock at $0.002 per share. The notes were in default until being converted in to shares of the Company’s common stock during the six months ended June 30, 2018 (see Note 7 Stockholders’ Deficit). - 100,000 Convertible note payable with an accredited investor dated October 31, 2017, with interest at 0%, due October 31, 2017, convertible at $0.007 per share. This note is currently in default. 10,500 10,500 Convertible note payable to investor dated July 31, 2017, with interest at 0%, due July 31, 2018, convertible at any time into shares of the Company’s common stock at the average 20-day trading price prior to the noteholder’ conversion. This variable conversion feature resulted in derivative liability of $721,880, a charge to interest expense of $471,880, and a debt discount of $250,000 during the year ended December 31, 2017. The Company recorded amortization expense on the debt discount of $125,000 and a gain on the change in fair value of the derivative liability of $67,271 related to this note for the six months ended June 30, 2018. 250,000 250,000 Convertible note payable to investor (the “CVP Note”) dated October 10, 2017, with interest at 10%, an OID of $70,000, due October 6, 2019, convertible in 6 months into shares of the Company’s common stock at $0.075 per share. The note provides for additional tranches of a maximum of $3,970,000, which includes OID of 10%. The note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share, resulting in a debt discount of $118,581. The Company recorded amortization expense of $29,925 related to this debt discount and $17,356 related to the OID for the six months ended June 30, 2018. The note is secured by substantially all assets of the Company. 670,000 670,000 Convertible note payable to investor (the “UAHC Note”) dated October 10, 2017, with interest at 10%, an OID of $70,000, due October 6, 2019, convertible in 6 months into shares of the Company’s common stock at $0.075 per share. The note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share, resulting in a debt discount of $118,581. The Company recorded amortization expense of $29,838 related to this debt discount and $17,356 related to the OID for the six months ended June 30, 2018. The note is secured by substantially all assets of the Company. 670,000 670,000 Convertible note payable, Jiffy Auto Glass, dated October 18, 2017, with interest at 0%, due October 11, 2018, convertible at any time into shares of the Company’s common stock at $0.10 per share. 25,000 25,000 Total convertible notes payable 1,625,500 1,835,500 Less debt discounts (320,959 ) (477,934 ) Convertible notes payable, net 1,304,541 1,357,566 Less current portion of convertible notes (232,551 ) (350,295 ) Long-term convertible notes payable $ 1,071,990 $ 1,007,271 Total amortization of debt discounts was $219,475 and $0 for the six months ended June 30, 2018 and 2017, respectively. Accrued interest on the above notes payable totaled $191,509 and $133,730 as of June 30, 2018 and December 31, 2017, respectively. Interest expense for the notes payable for the six months ended June 30, 2018 and 2017 was $58,539 and $23,611, respectively.

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 5 - DERIVATIVE LIABILITY	Derivative Liability- Debt The fair value of the described embedded derivative on all convertible debt was valued at $257,503 and $324,774 at June 30, 2018 and December 31, 2017, respectively, which was determined using the Black Scholes Pricing Model with the following assumptions: June 30, 2018 December 31, 2017 Dividend yield: 0 % 0 % Term 1.0 year 0.1 – 1.0 year Volatility 145.45 % 151.2 - 181.9% Risk free rate: 2.33 % 0.59 – 1.76% For the six months ended June 30, 2018, the Company adjusted the recorded fair value of the derivative liability on debt to market resulting in non-cash, non-operating gain of $67,271. The Note 2 contains a summary of changes in fair value of the Company’s Level 3 financial liabilities as of June 30, 2018.

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 6 - EARNINGS PER SHARE	The Company computes net loss per share in accordance with FASB ASC 260-10 “Earnings per Share”. Under the provisions of FASB ASC 260-10, basic net loss per share is computed by dividing the net loss available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share is computed using the weighted average number of shares and dilutive potential common shares arising from the conversion of preferred shares into common shares at the election of the holders thereof. Potentially dilutive common shares consist of employee stock options, warrants, and unissued restricted common stock, and are excluded from the diluted earnings per share computation in periods where the Company has incurred net losses. For the six months ended June 30, 2018 and 2017, the Company’s net loss per share was $0.00 and $0.01, based on the weighted average number of shares outstanding of 1,098,816,390 and 699,544,041, respectively. Total dilutive securities related to convertible notes payable, warrants and Series A Convertible Preferred Stock was 1,121,279,006 as of June 30, 2018.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 7 - STOCKHOLDERS DEFICIT	Articles of Incorporation On July 20, 2016, the Company amended its Articles of Incorporation and increased its authorized common shares from 500,000,000 to 1,000,000,000. On July 20, 2016, the Company increased the number of authorized Class A Convertible Preferred Stock from 30,000,000 to 60,000,000. The Class A Stock shall be entitled to vote 25 votes of common stock for each share of Class A Stock held with respect to all matters upon which common stockholders are entitled to vote or to which stockholders are entitled to give consent. Class A Stock shall convert into common stock of the Company at a ratio of 6 common shares for every 1 Class A Share. On August 31, 2017, the Company amended its Articles of Incorporation and increased its authorized common shares from 1,000,000,000 to 2,000,000,000. On August 31, 2017, the Company amended its Articles of Incorporation and increased the voting rights on its Class A Convertible Preferred Stock to 50 votes of common stock for each share of Class A Stock held with respect to all matters upon which common stockholders are entitled to vote, and increased the conversion ratio on its Class A Stock so that it converts into common stock of the Company at a ratio of 25 common shares for every 1 Class A share. Class A Convertible Preferred Shares As of June 30, 2018 and December 31, 2017, the Company had authorized 60,000,000 shares of Series A Convertible Preferred Stock (“Class A Stock”) with $0.0001 par value, of which 43,950,000 and 47,750,000 shares were issued and outstanding as of June 30, 2018 and December 31, 2017, respectively. Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,098,750,000 shares of common stock assuming full conversion of all outstanding shares. No dividends are payable unless declared by the Board of Directors. Each share of Class A Stock votes with the shares of Common Stock and is entitled to 25 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share. On January 8, 2018, the Company’s CEO converted 3,000,000 shares of the Company’s Class A convertible preferred stock into 75,000,000 shares of the Company’s common stock. On January 31, 2018, the Company’s president converted 800,000 shares of the Company’s Class A convertible preferred stock into 20,000,000 shares of the Company’s common stock. Common Shares As of June 30, 2018, the Company’s authorized common stock is 2,000,000,000 shares at $0.0001 par value, of which 1,137,614,496 and 935,585,925 shares were issued and outstanding as of June 30, 2018 and December 31, 2017, respectively. Shares issued during the six months ended June 30, 2018 On February 15, 2018, a convertible note holder converted $110,000 of convertible debt (the SB Notes) into 55,000,000 shares of the Company’s common stock at a price of $0.002 per share. On February 22, 2018, the Company issued 25,000,000 shares of the Company’s common stock to Corey Lambrecht, a related party, noteholder for conversion of $50,000 of notes purchased from Stockbridge Enterprises, L.P. (the “SB Notes”), at a price of $0.002 per share. On March 7, 2018, the Company issued 600,000 shares of the Company’s common stock to a consultant for services. On March 12, 2018, the Company issued 25,000,000 shares of the Company’s common stock to a noteholder for conversion of $50,000 of notes purchased from Stockbridge Enterprises, L.P. (the “SB Notes”), at a price of $0.002 per share. On April 3, 2018, the Company issued 1,428,571 shares of the Company’s common stock to a noteholder for conversion of a convertible note payable at a price of $0.007 per share.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 8 - RELATED PARTY TRANSACTIONS	Accrued Officer Compensation As of June 30, 2018 and December 31, 2017, a total of $349,000 and $358,167, respectively, was accrued for unpaid officer wages due the Company’s CEO under the CEO’s employment agreement. The Company’s CEO advanced the Company funds during 2018 and 2017, with a balance of $225,000 and $25,000 as of June 30, 2018 and December 31, 2017. The advances are unsecured, bear no interest and have no specified due date. See Note 7 for related party share issuances to the Company’s CEO, president and another related party.

COMMITMENTS

COMMITMENTS	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 9 - COMMITMENTS	On April 1, 2013, the Company entered into a three-year employment agreement with the Company’s CEO. The agreement calls for compensation of $10,000 per month and allows for incentive bonuses as determined by the Company’s board of directors. This agreement was extended for an additional three-year term on April 1, 2016. The CEO’s employment agreement was amended to increase the compensation to $18,333 per month effective November 1, 2017. Currently the Company leases approximately 1,400 square feet of office space at 2999 North 44 th Except for the following agreements, the Company does not have any written agreements with any of its executive officers. In May 2018 the Company entered into an Employment Agreement with Mr. Lambrecht. The Agreement provided that Mr. Lambrecht would serve as CEO and CFO of the Company for a term of three years at an annual salary of Two Hundred Twenty Thousand Dollars ($220,000), and an incentive bonus as determined by the board of directors. In addition, during the term the Company shall provide: an automobile allowance of Five Hundred Dollars ($500) Dollars per month, and health care reimbursement of One Thousand Dollars ($1,000) per month. The agreement shall automatically be renewed for additional three-year periods unless either party has provided written termination of this Agreement at least 90 days prior to the expiration of such Term (as defined in the agreement. If employment is terminated as a result of his death or Disability (as defined in the agreement), the Company shall pay, his Base Salary (as defined in the agreement) and any accrued but unpaid Bonus (as defined in the agreement) and expense reimbursement amounts through the date of his Death or Disability and a lump sum payment equal to two years of Base Salary (at the time his Death or Disability occurs) within 30 days of his Death or Disability. In the event the Company does not have the cash flow to pay such amount within 30 days as set forth above, the Company may make such payments over 12 equal monthly installments. If employment is terminated by the Board of Directors of the Company for Cause (as defined in the agreement), then the Company shall pay his Base Salary through the date of his termination and there shall be no further entitlement to any other compensation or benefits from the Company. If employment is terminated by the Company (or its successor) upon the occurrence of a Change of Control (as defined in the agreement) or within six (6) months thereafter, the Company (or its successor, as applicable) shall (i) continue to pay to his Base Salary for a period of thirty six (36) months following such termination, (ii) pay any accrued and any earned but unpaid Bonus, (iv) pay the Executive the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, (iv) pay expense reimbursement amounts through the date of termination. While the Company does not currently have a stock option plan, if one is created in the future and options are granted to Mr. Lambrecht, all such Stock Options that have not vested as of the date of such termination shall be accelerated and deemed to have vested as of such termination date and shall remain exercisable for a period as outlined in the Company’s Stock Option program, and (v) Mr. Lambrecht shall be entitled to receive equivalent share issuances as any executive officer, management or director of the Company receives for a period of 36 months thereafter. If employment is terminated by Mr. Lambrecht for Good Reason (as defined in the agreement), or if this Agreement is not renewed, then the Company shall (i) pay a single lump sum cash payment within five business days of such termination equal to 18 times the then monthly Base Salary in effect regardless of when such termination occurs (provided, that in the event the Company does not have the cash flow to pay such amount within five business days as set forth above, the Company may make such payments over 12 equal monthly installments), and (ii) pay Executive the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, and (iii) pay Executive any expense reimbursement amounts owed, and payment for any unused vacation days, through the date of termination. All Stock Options that are scheduled to vest in the contract year of the date of such termination shall be accelerated and deemed to have vested as of the termination date. All Stock Options that have not vested (or deemed to have vested pursuant to the preceding sentence) shall be deemed expired, null and void. Any Stock Options that have vested as of the date of termination shall remain exercisable for a period as outlined in the Company’s Stock Option program. In May 2018 the Company entered into an Employment Agreement with Mr. Ralston. The Agreement provided that Mr. Ralston would serve as President of the Company for a term of three years at an annual salary of One Hundred Thousand Dollars ($100,000), and an incentive bonus as determined by the board of directors. In addition, during the term the Company shall provide: an automobile allowance of Five Hundred Dollars ($500) Dollars per month, and health care reimbursement of One Thousand Dollars ($1,000) per month. The agreement shall automatically be renewed for additional three-year periods unless either party has provided written termination of this Agreement at least 90 days prior to the expiration of such Term (as defined in the agreement. If employment is terminated as a result of his death or Disability (as defined in the agreement), the Company shall pay, his Base Salary (as defined in the agreement) and any accrued but unpaid Bonus (as defined in the agreement) and expense reimbursement amounts through the date of his Death or Disability and a lump sum payment equal to two years of Base Salary (at the time his Death or Disability occurs) within 30 days of his Death or Disability. In the event the Company does not have the cash flow to pay such amount within 30 days as set forth above, the Company may make such payments over 12 equal monthly installments. If employment is terminated by the Board of Directors of the Company for Cause (as defined in the agreement), then the Company shall pay his Base Salary through the date of his termination and there shall be no further entitlement to any other compensation or benefits from the Company. If employment is terminated by the Company (or its successor) upon the occurrence of a Change of Control (as defined in the agreement) or within six (6) months thereafter, the Company (or its successor, as applicable) shall (i) continue to pay to his Base Salary for a period of thirty six (36) months following such termination, (ii) pay any accrued and any earned but unpaid Bonus, (iv) pay the Executive the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, (iv) pay expense reimbursement amounts through the date of termination. While the Company does not currently have a stock option plan, if one is created in the future and granted to Mr. Ralston, all such Stock Options that have not vested as of the date of such termination shall be accelerated and deemed to have vested as of such termination date and shall remain exercisable for a period as outlined in the Company’s Stock Option program, and (v) Mr. Ralston shall be entitled to receive equivalent share issuances as any executive officer, management or director of the Company receives for a period of 36 months thereafter. If employment is terminated by Mr. Ralston for Good Reason (as defined in the agreement), or if this Agreement is not renewed, then the Company shall (i) pay a single lump sum cash payment within five business days of such termination equal to 18 times the then monthly Base Salary in effect regardless of when such termination occurs (provided, that in the event the Company does not have the cash flow to pay such amount within five business days as set forth above, the Company may make such payments over 12 equal monthly installments), and (ii) pay Executive the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, and (iii) pay Executive any expense reimbursement amounts owed, and payment for any unused vacation days, through the date of termination. All Stock Options that are scheduled to vest in the contract year of the date of such termination shall be accelerated and deemed to have vested as of the termination date. All Stock Options that have not vested (or deemed to have vested pursuant to the preceding sentence) shall be deemed expired, null and void. Any Stock Options that have vested as of the date of termination shall remain exercisable for a period as outlined in the Company’s Stock Option program.

REVENUE CLASSES

REVENUE CLASSES	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 10 - REVENUE CLASSES	Selected financial information for the Company’s operating revenue for disaggregated revenue purposes are as follows: Six Months Ended June 30, Six Months Ended June 30, 2018 2017 Retail $ 64,556 $ 155,234 Services 435,564 802 Total $ 500,120 $ 156,036

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
NOTE 11 - SUBSEQUENT EVENTS	In July 2018, the Company issued 23,372,000 shares of common stock to a noteholder for interest of $46,744.

BASIS OF PRESENTATION AND SUM18

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2018
Basis Of Presentation And Summary Of Significant Accounting Policies
Basis of Presentation	The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). They should be read in conjunction with the audited consolidated financial statements, including the notes thereto, as of and for the year ended December 31, 2017. The information furnished in this report reflects all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair presentation of our financial position, results of operations and cash flows for each period presented. The results of operations for the six months ended June 30, 2018 are not necessarily indicative of the results for the year ending December 31, 2018 or for any future period.
Principles of Consolidation	The consolidated financial statements include the accounts of Singlepoint, Inc., DIGS, JAG, and Singleseed as of and for the three and six months ended June 30, 2018. All significant intercompany transactions have been eliminated in consolidation.
Revenues	The Company has generated little revenues to date. It is the Company’s policy that revenue from product sales or services will be recognized in accordance with ASC 606 “Revenue from Contracts with Customers”. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In applying the new revenue recognition model to contracts with customers, an entity: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The accounting standards update applies to all contracts with customers except those that are within the scope of other topics in the FASB Accounting Standards Codification. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. As this policy election is in line with the Company’s previous accounting practices, the treatment of shipping and handling activities under Topic 606 did not have any impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In accordance with the new guidance, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer.
Revenue Sharing	In addition to selling the Company’s products to customers, the Company recognizes revenues by sharing commissions with Independent Sales Organizations as an agent on a net basis. These revenues do not comprise a material amount of the Company’s net sales.
Cash and Cash Equivalents	The Company considers all highly liquid investments with the original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had deposits in excess of amounts insured by the FDIC of $0 as of June 30, 2018.
Convertible Instruments	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with the Accounting Standards Committee (“ASC”) 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at 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 consolidated statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption
Income Taxes	The Company accounts for its income taxes in accordance with Income Taxes ASC 740, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. The Company has a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carry forward.
Earnings (loss) Per Common Share	Basic loss per common share has been calculated based upon the weighted average number of common shares outstanding during the period in accordance with the Statement of FASB ASC 260-10, “Earnings per Share”. Common stock equivalents are not used in the computation of loss per share, as their effect would be antidilutive.
Use of Estimates in the Preparation of Financial Statements	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and assumptions.
Fair Value Measurements	On January 1, 2011, the Company adopted guidance which defines fair value, establishes a framework for using fair value to measure financial assets and liabilities on a recurring basis, and expands disclosures about fair value measurements. Beginning on January 1, 2011, the Company also applied the guidance to non-financial assets and liabilities measured at fair value on a non-recurring basis, which includes goodwill and intangible assets. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent sources. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of the inputs as follows: Level 1 - Valuation is based upon unadjusted quoted market prices for identical assets or liabilities in accessible active markets. Level 2 - Valuation is based upon quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable in the market. Level 3 - Valuation is based on models where significant inputs are not observable. The unobservable inputs reflect a company’s own assumptions about the inputs that market participants would use. The Company’s financial instruments consist of cash, prepaid expenses, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, prepaid expenses, investments, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. Certain non-financial assets are measured at fair value on a nonrecurring basis. Accordingly, these assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic impairment tests. These items primarily include goodwill and other intangible assets which were measured at the acquisition date. The Company’s derivative liabilities have been valued as Level 3 instruments. Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – December 31, 2017 $ – $ – $ 324,774 $ 324,774 Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – June 30, 2018 $ – $ – $ 257,503 $ 257,503 The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of June 30, 2018 and December 31, 2017: Derivative Liability Balance, December 31, 2017 324,774 Mark-to-market at June 30, 2018 (67,271 ) Balance, June 30, 2018 $ 257,503 Net (gain) for the six months included in earnings relating to the liabilities held at June 30, 2018 $ (62,271 ) Goodwill The Company periodically reviews the carrying value of intangible assets not subject to amortization, including goodwill, to determine whether impairment may exist. Goodwill and certain intangible assets are assessed annually, or when certain triggering events occur, for impairment using fair value measurement techniques. These events could include a significant change in the business climate, legal factors, a decline in operating performance, competition, sale or disposition of a significant portion of the business, or other factors. Specifically, goodwill impairment is determined using a two-step process. The first step of the goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. The Company uses level 3 inputs and a discounted cash flow methodology to estimate the fair value of a reporting unit. A discounted cash flow analysis requires one to make various judgmental assumptions including assumptions about future cash flows, growth rates, and discount rates. The assumptions about future cash flows and growth rates are based on the Company’s budget and long-term plans. Discount rate assumptions are based on an assessment of the risk inherent in the respective reporting units. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. The second step of the goodwill impairment test compares the implied fair value of the reporting unit’s goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. That is, the fair value of the reporting unit is allocated to all of the assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the purchase price paid to acquire the reporting unit.
Recently Issued Accounting Pronouncements	Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). This standard provides a single set of guidelines for revenue recognition to be used across all industries and requires additional disclosures. It is effective for annual and interim reporting periods beginning after December 15, 2017. We adopted this standard on January 1, 2018 and it did not have a material impact on our financial position or results of operations. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This standard requires all leases that have a term of over 12 months to be recognized on the balance sheet with the liability for lease payments and the corresponding right-of-use asset initially measured at the present value of amounts expected to be paid over the term. Recognition of the costs of these leases on the income statement will be dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the lease term. Costs for a financing lease will be disaggregated and recognized as both an operating expense (for the amortization of the right-of-use asset) and interest expense (for interest on the lease liability). This standard will be effective for our interim and annual periods beginning January 1, 2019 and must be applied on a modified retrospective basis to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. We are currently evaluating the timing of adoption and the potential impact of this standard on our financial position, but we do not expect it to have a material impact on our results of operations. There were various other accounting standards and interpretations issued recently, none of which are expected to have a material impact on the Company’s financial position, operations or cash flows. Management has evaluated these new pronouncements through June 30, 2018.
Subsequent Events	Other than the event described in Note 11, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission.

BASIS OF PRESENTATION AND SUM19

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2018
Basis Of Presentation And Summary Of Significant Accounting Policies Tables Abstract
Schedule of derivative liabilities at fair value	The Company’s derivative liabilities have been valued as Level 3 instruments. Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – December 31, 2017 $ – $ – $ 324,774 $ 324,774 Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – June 30, 2018 $ – $ – $ 257,503 $ 257,503
Changes in the fair value of the Company's Level 3 financial liabilities	The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of June 30, 2018 and December 31, 2017: Derivative Liability Balance, December 31, 2017 324,774 Mark-to-market at June 30, 2018 (67,271 ) Balance, June 30, 2018 $ 257,503 Net (gain) for the six months included in earnings relating to the liabilities held at June 30, 2018 $ (62,271 )

INVESTMENTS, ACQUISITIONS AND20

INVESTMENTS, ACQUISITIONS AND GOODWILL (Tables)	6 Months Ended
	Jun. 30, 2018
Investments Acquisitions And Goodwill
Schedule of goodwill	The following table presents details of the Company’s goodwill as of June 30, 2018 and December 31, 2017: DIGS JAG Total Balances at December 31, 2017: - 362,261 362,261 Aggregate goodwill acquired - - - Impairment losses - - - Balances at June 30, 2018: $ - $ 362,261 $ 362,261
Business acquisition, proforma information	Six Months Ended June 30, 2017 Net revenue $ 710,558 Net loss $ (3,946,707 )

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2018
Convertible Notes Payable
Schedule of Convertible notes payable	Convertible notes payable consisted of the following: June 30, 2018 December 31, 2017 Convertible notes payable to institutional investor, Stockbridge Enterprises, L.P. (the “SB Notes”), with interest at 12%, dated November 1, 2010, due November 1, 2011, convertible at the option of the holder into shares of the Company’s common stock at $0.75 per share (amended to $0.002 per share per Addendum dated October 27, 2016). On December 18, 2017, the noteholder sold a total of $100,000 of this note to two investors. The balance of the note was in default until it was converted in to shares of the Company’s common stock during the six months ended June 30, 2018 (see Note 7 Stockholders’ Deficit). - 110,000 Convertible note payable to two investors who purchased $50,000 each of the SB Notes above on December 18, 2017, convertible into shares of the Company’s common stock at $0.002 per share. The notes were in default until being converted in to shares of the Company’s common stock during the six months ended June 30, 2018 (see Note 7 Stockholders’ Deficit). - 100,000 Convertible note payable with an accredited investor dated October 31, 2017, with interest at 0%, due October 31, 2017, convertible at $0.007 per share. This note is currently in default. 10,500 10,500 Convertible note payable to investor dated July 31, 2017, with interest at 0%, due July 31, 2018, convertible at any time into shares of the Company’s common stock at the average 20-day trading price prior to the noteholder’ conversion. This variable conversion feature resulted in derivative liability of $721,880, a charge to interest expense of $471,880, and a debt discount of $250,000 during the year ended December 31, 2017. The Company recorded amortization expense on the debt discount of $125,000 and a gain on the change in fair value of the derivative liability of $67,271 related to this note for the six months ended June 30, 2018. 250,000 250,000 Convertible note payable to investor (the “CVP Note”) dated October 10, 2017, with interest at 10%, an OID of $70,000, due October 6, 2019, convertible in 6 months into shares of the Company’s common stock at $0.075 per share. The note provides for additional tranches of a maximum of $3,970,000, which includes OID of 10%. The note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share, resulting in a debt discount of $118,581. The Company recorded amortization expense of $29,925 related to this debt discount and $17,356 related to the OID for the six months ended June 30, 2018. The note is secured by substantially all assets of the Company. 670,000 670,000 Convertible note payable to investor (the “UAHC Note”) dated October 10, 2017, with interest at 10%, an OID of $70,000, due October 6, 2019, convertible in 6 months into shares of the Company’s common stock at $0.075 per share. The note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share, resulting in a debt discount of $118,581. The Company recorded amortization expense of $29,838 related to this debt discount and $17,356 related to the OID for the six months ended June 30, 2018. The note is secured by substantially all assets of the Company. 670,000 670,000 Convertible note payable, Jiffy Auto Glass, dated October 18, 2017, with interest at 0%, due October 11, 2018, convertible at any time into shares of the Company’s common stock at $0.10 per share. 25,000 25,000 Total convertible notes payable 1,625,500 1,835,500 Less debt discounts (320,959 ) (477,934 ) Convertible notes payable, net 1,304,541 1,357,566 Less current portion of convertible notes (232,551 ) (350,295 ) Long-term convertible notes payable $ 1,071,990 $ 1,007,271

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	6 Months Ended
	Jun. 30, 2018
Derivative Liability
Schedule of fair value of the derivative liability	June 30, 2018 December 31, 2017 Dividend yield: 0 % 0 % Term 1.0 year 0.1 – 1.0 year Volatility 145.45 % 151.2 - 181.9% Risk free rate: 2.33 % 0.59 – 1.76%

REVENUE CLASSES (Tables)

REVENUE CLASSES (Tables)	6 Months Ended
	Jun. 30, 2018
Revenue Classes
Revenue Classes	Selected financial information for the Company’s operating revenue for disaggregated revenue purposes are as follows: Six Months Ended June 30, Six Months Ended June 30, 2018 2017 Retail $ 64,556 $ 155,234 Services 435,564 802 Total $ 500,120 $ 156,036

ORGANIZATION AND NATURE OF BU24

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - shares	1 Months Ended			6 Months Ended
	Aug. 31, 2017	Jul. 20, 2016	Dec. 23, 2011	Jun. 30, 2018	Dec. 31, 2017	Oct. 11, 2017	Aug. 30, 2017	May 17, 2017	Jul. 19, 2016	Jul. 01, 2013	Oct. 17, 2007
State or country of incorporation				Nevada
Incorporation date				Oct. 15, 2007
Common stock, shares issued				1,137,614,496	935,585,925						24,196,000
Preferred stock, shares authorized										30,000,000
Common stock, shares authorized	2,000,000,000	1,000,000,000		2,000,000,000	2,000,000,000		1,000,000,000		500,000,000	500,000,000
Increased common stock shares authorized	1,000,000,000	500,000,000								100,000,000
Voting rights description	A Convertible Preferred Stock to 50 votes of common stock for each share of Class A Stock held with respect to all matters upon which common stockholders are entitled to vote, and increased the conversion ratio on its Class A Stock so that it converts into common stock of the Company at a ratio of 25 common shares for every 1 Class A share.	The Class A Stock shall be entitled to vote 25 votes of common stock for each share of Class A Stock held with respect to all matters upon which common stockholders are entitled to vote or to which stockholders are entitled to give consent. Class A Stock shall convert into common stock of the Company at a ratio of 6 common shares for every 1 Class A Share.		Each share of Class A Stock votes with the shares of Common Stock and is entitled to 25 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share
Class A Convertible Preferred Stock [Member]
Preferred stock, shares authorized		30,000,000		60,000,000	60,000,000
Common stock, shares authorized		60,000,000							30,000,000
Jiffy Auto Glass [Member]
Equity ownership, percentage						51.00%
Discount Garden Supply, Inc [Member]
Equity ownership, percentage								90.00%
Lifestyle Wireless, Inc [Member] | Merger Agreement [Member]
Common stock, shares issued			6,321,830
Common stock shares cancelled			30,008,000

BASIS OF PRESENTATION AND SUM25

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Fair value of convertible notes derivative liability	$ 257,503	$ 324,774
Level 1 [Member]
Fair value of convertible notes derivative liability
Level 2 [Member]
Fair value of convertible notes derivative liability
Level 3 [Member]
Fair value of convertible notes derivative liability	$ 257,503	$ 324,774

BASIS OF PRESENTATION AND SUM26

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Basis Of Presentation And Summary Of Significant Accounting Policies Details 1Abstract
Balance, December 31, 2017			$ 324,774
Mark-to-market at June 30, 2018			(67,271)
Balance, June 30, 2018	$ 257,503		257,503
Net (gain) for the six months included in earnings relating to the liabilities held at June 30, 2018	$ 130,487	$ 420,000	$ (67,271)	$ 420,000

INVESTMENTS, ACQUISITIONS AND27

INVESTMENTS, ACQUISITIONS AND GOODWILL (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Balances at December 31, 2017:	$ 362,261
Aggregate goodwill acquired
Impairment losses
Balances at June 30, 2018:	362,261
Discount Garden Supply, Inc [Member]
Balances at December 31, 2017:
Aggregate goodwill acquired
Impairment losses
Balances at June 30, 2018:
Jiffy Auto Glass [Member]
Balances at December 31, 2017:	362,261
Aggregate goodwill acquired
Impairment losses
Balances at June 30, 2018:	$ 362,261

INVESTMENTS, ACQUISITIONS AND28

INVESTMENTS, ACQUISITIONS AND GOODWILL (Details 1) - Pro Forma [Member]	6 Months Ended
	Jun. 30, 2017USD ($)
Net revenue	$ 710,558
Net loss	$ (3,946,707)

INVESTMENTS, ACQUISITIONS AND29

INVESTMENTS, ACQUISITIONS AND GOODWILL (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended
	Jan. 16, 2018	Aug. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Oct. 17, 2007
Common stock fair value			$ 113,762		$ 113,762		$ 93,559
Common stock shares issued			1,137,614,496		1,137,614,496		935,585,925	24,196,000
Revenue			$ 311,237	$ 155,625	$ 500,120	$ 156,036
Net loss			$ (764,525)	$ (3,565,490)	(1,097,431)	(3,978,663)
Equity Purchase Agreement [Member] | Shield Saver, LLC [Member]
Equity ownership, percentage	51.00%
Common stock fair value	$ 670,000
Total payments					$ 165,000
Equity Purchase Agreement [Member] | Shield Saver, LLC [Member] | Performance Milestones [Member]
Cash payments	200,000
Equity Purchase Agreement [Member] | Shield Saver, LLC [Member] | Software Development [Member]
Cash payments	$ 150,000
Intangible Assets [Member]
Common stock fair value		$ 346,000
Common stock shares issued		5,000,000
Intangible assets description		in exchange for 1,000,000 WEED tokens, a digital crypto currency, which is reflected as an intangible asset on the accompanying balance sheet as of June 30, 2018 and December 31, 2017.
2017 Acquisitions [Member]
Revenue						498,000
Net loss						$ 16,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Total convertible notes payable	$ 1,625,500	$ 1,835,500
Less debt discounts	(320,959)	(477,934)
Convertible notes payable, net	1,304,541	1,357,566
Less current portion of convertible notes	(232,551)	(350,295)
Long-term convertible notes payable	1,071,990	1,007,271
Convertible Notes [Member]
Total convertible notes payable		110,000
Convertible Notes Payable One [Member]
Total convertible notes payable		100,000
Convertible Notes Payable Two [Member]
Total convertible notes payable	10,500	10,500
Convertible Notes Payable Three [Member]
Total convertible notes payable	250,000	250,000
Convertible Notes Payable Four [Member]
Total convertible notes payable	670,000	670,000
Convertible Notes Payable Five [Member]
Total convertible notes payable	670,000	670,000
Convertible Notes Payable Six [Member]
Total convertible notes payable	$ 25,000	$ 25,000

CONVERTIBLE NOTES PAYABLE (De31

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Convertible Notes Payable Details Narrative Abstract
Amortization of debt discounts			$ 219,475	$ 0
Accrued interest	$ 191,509		191,509		$ 133,730
Interest expense	$ 33,690	$ 11,608	$ 58,539	$ 23,611

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Dividend yield:	0.00%	0.00%
Term	1 year
Volatility	145.45%
Risk free rate:	2.33%
Minimum [Member]
Term		1 month 6 days
Volatility		151.20%
Risk free rate:		0.59%
Maximum [Member]
Term		1 year
Volatility		181.90%
Risk free rate:		1.76%

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Derivative Liability Details Narrative Abstract
Derivative liability	$ 257,503		$ 257,503		$ 324,774
Gain (loss) on change in fair value of derivative liability	$ (130,487)	$ (420,000)	$ 67,271	$ (420,000)

EARNINGS PER SHARE (Details Nar

EARNINGS PER SHARE (Details Narrative) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share
Net loss per share	$ 0	$ 0	$ 0	$ (0.01)
Weighted average number of common shares outstanding - basic	1,137,567,400	735,025,602	1,098,816,390	699,544,041
Convertible notes payable dilutive securities			1,121,279,006

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Apr. 03, 2018	Mar. 12, 2018	Mar. 07, 2018	Jan. 08, 2018	Feb. 22, 2018	Feb. 15, 2018	Jan. 31, 2018	Aug. 31, 2017	Jul. 20, 2016	Jun. 30, 2018	Dec. 31, 2017	Aug. 30, 2017	Jul. 19, 2016	Jul. 01, 2013	Oct. 17, 2007
Common stock, shares authorized								2,000,000,000	1,000,000,000	2,000,000,000	2,000,000,000	1,000,000,000	500,000,000	500,000,000
Voting rights description								A Convertible Preferred Stock to 50 votes of common stock for each share of Class A Stock held with respect to all matters upon which common stockholders are entitled to vote, and increased the conversion ratio on its Class A Stock so that it converts into common stock of the Company at a ratio of 25 common shares for every 1 Class A share.	The Class A Stock shall be entitled to vote 25 votes of common stock for each share of Class A Stock held with respect to all matters upon which common stockholders are entitled to vote or to which stockholders are entitled to give consent. Class A Stock shall convert into common stock of the Company at a ratio of 6 common shares for every 1 Class A Share.	Each share of Class A Stock votes with the shares of Common Stock and is entitled to 25 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share
Preferred stock, Shares authorized														30,000,000
Debt conversion converted instrument shares issued										210,000
Common stock, Par value										$ 0.0001	$ 0.0001
Common stock, Shares authorized								2,000,000,000	1,000,000,000	2,000,000,000	2,000,000,000	1,000,000,000	500,000,000	500,000,000
Common stock, Shares issued										1,137,614,496	935,585,925				24,196,000
Common stock, Shares outstanding										1,137,614,496	935,585,925
Debt conversion, description										Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,098,750,000 shares of common stock assuming full conversion of all outstanding shares
Convertible note payable						$ 110,000
Common stock issued for conversion of debt, shares issued	1,428,571					55,000,000
Common stock price per share	$ 0.007					$ 0.002
Class A Convertible Preferred Stock [Member]
Common stock, shares authorized									60,000,000				30,000,000
Preferred stock, Par value										$ 0.0001	$ 0.0001
Preferred stock, Shares authorized									30,000,000	60,000,000	60,000,000
Preferred stock, Shares Issued										43,950,000	47,750,000
Preferred stock, Shares outstanding										43,950,000	47,750,000
Debt conversion converted instrument shares issued				75,000,000			20,000,000
Common stock, Shares authorized									60,000,000				30,000,000
Consultant [Member]
Issuance of common shares for services, Shares			600,000
Noteholder [Member]
Common stock, Shares issued		25,000,000
Common stock price per share		$ 0.002
Stockbridge Enterprises, L.P. [Member]
Debt conversion amount		$ 50,000			$ 50,000
Corey Lambrecht [Member]
Common stock, Shares issued					25,000,000
Common stock price per share					$ 0.002
President [Member]
Debt conversion converted instrument shares issued							800,000
CEO [Member]
Debt conversion converted instrument shares issued				3,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - CEO [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Accrued officer compensation	$ 349,000	$ 358,167
Due from related parties	$ 225,000	$ 25,000

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative)	1 Months Ended	3 Months Ended		6 Months Ended
	May 31, 2018USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)ft²	Jun. 30, 2017USD ($)
Compensation payable under agreement		$ 83,745	$ 31,873	$ 169,939	$ 61,873
2999 North 44th St Phoenix AZ 85018 [Member]
Lease area for office space | ft²				1,400
Monthly rent				$ 3,376
Lease expiry term				Sep. 30, 2019
Employment Agreement [Member] | Mr. Ralston [Member]
Term of agreement	3 years
Annual salary	$ 100,000
Renewal term description	The agreement shall automatically be renewed for additional three-year periods unless either party has provided written termination of this Agreement at least 90 days prior to the expiration of such Term (as defined in the agreement
Employment Agreement [Member] | Mr. Ralston [Member] | Automobile [Member]
Allowances per month	$ 500
Employment Agreement [Member] | Mr. Ralston [Member] | Health Care [Member]
Allowances per month	$ 1,000
Employment Agreement [Member] | Mr. Lambrecht [Member]
Term of agreement	3 years
Annual salary	$ 220,000
Renewal term description	The agreement shall automatically be renewed for additional three-year periods unless either party has provided written termination of this Agreement at least 90 days prior to the expiration of such Term (as defined in the agreement
Employment Agreement [Member] | Mr. Lambrecht [Member] | Automobile [Member]
Allowances per month	$ 500
Employment Agreement [Member] | Mr. Lambrecht [Member] | Health Care [Member]
Allowances per month	$ 1,000
Employment Agreement [Member] | CEO [Member] | April 1, 2013 [Member]
Term of agreement				3 years
Compensation payable under agreement				$ 10,000
Employment Agreement [Member] | CEO [Member] | November 1, 2017 [Member]
Compensation payable under agreement				$ 18,333

REVENUE CLASSES (Details)

REVENUE CLASSES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue Classes Details Abstract
Retail			$ 64,556	$ 155,234
Services			435,564	802
Total	$ 311,237	$ 155,625	$ 500,120	$ 156,036

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jul. 31, 2018	Jun. 30, 2018	Dec. 31, 2017	Oct. 17, 2007
Common stock, Shares issued		1,137,614,496	935,585,925	24,196,000
Interest amount		$ 191,509	$ 133,730
Subsequent Event [Member] | Convertible Notes [Member]
Common stock, Shares issued	23,372,000
Interest amount	$ 46,744