SinglePoint (SING) 10-Q 20 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 20, 2020
Document And Entity Information
Entity Registrant Name	SinglePoint Inc.
Entity Central Index Key	0001443611
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Mar. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		1,803,070,015
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash	$ 222,579	$ 110,128
Accounts receivable	19,719	49,228
Prepaid expenses	24,878	24,427
Inventory	68,439	74,663
Total Current Assets	335,615	258,446
NON-CURRENT ASSETS:
Property, net (Note 5)	122,490	136,931
Investment, at cost (Note 3)	60,000	60,000
Goodwill (Note 3)	1,966,340	1,966,340
Total Assets	2,484,445	2,421,717
CURRENT LIABILITIES:
Accounts payable, including related party (Note 8)	166,618	167,939
Accrued expenses, including accrued officer salaries (Note 8)	1,089,817	843,136
Current portion of convertible notes payable, net of debt discount (Note 4)	2,004,653	2,070,898
Capital lease obligations, current portion (Note 5)	60,712	58,738
Advances from related party (Note 8)	1,098,644	878,515
Derivative liability	4,098,210	2,813,150
Total Current Liabilities	8,518,654	6,832,376
LONG-TERM LIABILITIES:
Capital lease obligations, net of current portion (Note 5)	83,029	98,881
Total Liabilities	8,601,683	6,931,257
COMMITMENTS AND CONTINGENCIES (Note 9)
STOCKHOLDERS' DEFICIT
Common stock, par value $0.0001; 5,000,000,000 shares authorized; 1,745,314,333 and 1,698,279,820 shares issued and outstanding as of March 31, 2020 and December 31, 2019, respectively	174,531	169,828
Additional paid-in capital	72,560,784	72,210,393
Accumulated deficit	(78,672,601)	(76,752,170)
Total Singlepoint, Inc. stockholders' deficit	(5,931,866)	(4,366,529)
Non-controlling interest	(185,372)	(143,011)
Total Stockholders' Deficit	(6,117,238)	(4,509,540)
Total Liabilities and Stockholders' Deficit	2,484,445	2,421,717
Undesignated Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock value
Convertible Preferred Stock Class A [Member]
STOCKHOLDERS' DEFICIT
Preferred stock value	$ 5,420	$ 5,420

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
STOCKHOLDERS' DEFICIT
Common stock, Par value	$ 0.0001	$ 0.0001
Common stock, Shares authorized	5,000,000,000	5,000,000,000
Common stock, Shares issued	1,745,314,333	1,698,279,820
Common stock, Shares outstanding	1,745,314,333	1,698,279,820
Undesignated Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	40,000,000	40,000,000
Convertible Preferred Stock Class A [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	60,000,000	60,000,000
Preferred stock, Shares Issued	54,200,000	54,200,000
Preferred stock, Shares outstanding	54,200,000	54,200,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
REVENUE	$ 1,075,222	$ 262,890
Cost of Revenue	765,608	187,261
Gross profit	309,614	75,629
OPERATING EXPENSES:
Consulting fees	137,016	67,442
Professional and legal fees	74,818	103,843
Investor relations	43,784	112,439
General and administrative	690,972	295,025
Operating expenses	946,590	578,749
LOSS FROM OPERATIONS	(636,976)	(503,120)
OTHER INCOME (EXPENSE):
Interest expense	(127,330)	(73,194)
Amortization of debt discounts	(448,290)	(73,394)
Loss on settlement of debt	(41,264)
Loss on change in fair value of derivative liability	(708,932)	(616,983)
Other income (expense)	(1,325,816)	(763,571)
LOSS BEFORE INCOME TAXES	(1,962,792)	(1,266,691)
Income taxes
NET LOSS	(1,962,792)	(1,266,691)
Loss (income) attributable to non-controlling interests	42,361	(662)
NET LOSS ATTRIBUTABLE TO SINGLEPOINT, INC. STOCKHOLDERS	$ (1,920,431)	$ (1,267,353)
Net loss per share - basic	$ 0	$ 0
Weighted average number of common shares outstanding - basic	1,717,758,784	1,282,900,570

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Noncontrolling Interest
Balance, shares at Dec. 31, 2018		50,950,000	1,236,319,023
Balance, amount at Dec. 31, 2018	$ (4,866,364)	$ 5,095	$ 123,632	$ 63,940,510	$ (68,846,438)	$ (89,163)
Issuance of common shares for services previously accrued, shares			8,000,000
Issuance of common shares for services previously accrued, amount	800,000		$ 800	799,200
Issuance of common shares for principal and accrued interest on convertible notes, shares			44,531,249
Issuance of common shares for principal and accrued interest on convertible notes, amount	199,499		$ 4,453	195,046
Conversion of preferred shares, shares		(1,750,000)	10,500,000
Conversion of preferred shares, amount		$ (175)	$ 1,050	(875)
Settlement of derivative liability due to debt conversion	682,481			682,481
Net loss	(1,266,691)				(1,267,353)	662
Balance, shares at Mar. 31, 2019		49,200,000	1,299,350,272
Balance, amount at Mar. 31, 2019	(4,451,075)	$ 4,920	$ 129,935	65,616,362	(70,113,791)	(88,501)
Balance, shares at Dec. 31, 2018		50,950,000	1,236,319,023
Balance, amount at Dec. 31, 2018	(4,866,364)	$ 5,095	$ 123,632	63,940,510	(68,846,438)	(89,163)
Issuance of common shares for services, shares			26,983,333
Issuance of common shares for services, amount	374,050		$ 2,698	371,352
Issuance of common shares for services previously accrued, shares			8,000,000
Issuance of common shares for services previously accrued, amount	800,000		$ 800	799,200
Issuance of common shares for acquisition, shares			156,058,751
Issuance of common shares for acquisition, amount	1,966,341		$ 15,606	1,950,735
Issuance of common shares for principal and accrued interest on convertible notes, shares			135,418,713
Issuance of common shares for principal and accrued interest on convertible notes, amount	569,500		$ 13,542	555,958
Issuance of preferred shares for services, shares		10,000,000
Issuance of preferred shares for services, amount	3,100,000	$ 1,000		3,099,000
Conversion of preferred shares, shares		(6,750,000)	135,500,000
Conversion of preferred shares, amount		$ (675)	$ 13,550	(12,875)
Settlement of derivative liability due to debt conversion	1,506,513			1,506,513
Disposal of subsidiary	109,153					109,153
Net loss	(8,068,733)				(7,905,732)	(163,001)
Balance, shares at Dec. 31, 2019		54,200,000	1,698,279,820
Balance, amount at Dec. 31, 2019	(4,509,540)	$ 5,420	$ 169,828	72,210,393	(76,752,170)	(143,011)
Issuance of common shares for services, shares			15,000,000
Issuance of common shares for services, amount	118,000		$ 1,500	116,500
Issuance of common shares for acquisition, amount	1,966,340
Issuance of common shares for principal and accrued interest on convertible notes, shares			32,034,513
Issuance of common shares for principal and accrued interest on convertible notes, amount	78,421		$ 3,203	75,218
Settlement of derivative liability due to debt conversion	158,673			158,673
Net loss	(1,962,792)				(1,920,431)	(42,361)
Balance, shares at Mar. 31, 2020		54,200,000	1,745,314,333
Balance, amount at Mar. 31, 2020	$ (6,117,238)	$ 5,420	$ 174,531	$ 72,560,784	$ (78,672,601)	$ (185,372)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Singlepoint, Inc. stockholders	$ (1,920,431)	$ (1,267,353)
Adjustments to reconcile net loss to net cash used in operating activities
Gain (loss) attributable to non-controlling interests	(42,361)	662
Common stock issued for services	118,000
Depreciation	14,441
Amortization of debt discounts	448,290	73,394
(Gain) loss on change in fair value of derivatives	708,932	616,983
(Gain) loss on debt settlement	41,264
Changes in operating assets and liabilities:
Accounts receivable	29,509	(16,970)
Prepaid expenses	(451)	(14,409)
Inventory	6,224	(5,746)
Accounts payable	(1,321)	(14,160)
Accrued expenses	201,933	168,622
NET CASH USED IN OPERATING ACTIVITIES	(395,971)	(458,977)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from advances from related party	226,800	23,445
Payments on advances to related party
Payments on convertible notes payable	(25,000)
Payments on capital lease obligations	(13,878)
Proceeds from issuance of convertible notes	320,500	750,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	508,422	773,445
NET CHANGE IN CASH	112,451	314,468
Cash at beginning of period	110,128	68,781
Cash at end of period	222,579	383,249
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid
Income tax paid
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for accrued interest	3,185
Original issue discount from issuance of notes payable	$ 39,500	$ 75,000
Common stock issued for conversion of debt and accrued interest	78,421	199,499
Recognition of debt discount attributable to derivative liability	734,801
Derivative liability settlements	158,673
Conversion of preferred stock to common stock		1,050
Issuance of common stock previously accrued		800,000
Derivative liability recognized from convertible debt	$ 873,176

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	3 Months Ended
	Mar. 31, 2020
ORGANIZATION AND NATURE OF BUSINESS
NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS	Corporate 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. On December 23, 2011, CCII entered into a merger agreement with Lifestyle Wireless, Inc. (“LWI”), a Washington Corporation, with CCII remaining as the surviving company. The effective date of the merger was January 10, 2012. On July 1, 2013, CCII changed its name to Singlepoint Inc. (“Singlepoint” or “the Company”). On May 14, 2019, the Company established a subsidiary, Singlepoint Direct Solar LLC (“SDS”), completing the acquisition of certain assets of Direct Solar LLC and AI Live Transfers LLC (See Note 3). The Company owns Fifty One Percent (51%) of the membership interests of SDS. Business The Company looks to acquire businesses and build brands based on technology solutions we believe will increase efficiencies across various markets. We strive to create long-term value for our shareholders by helping our partner companies to increase their market penetration, grow revenue and improve cash flow. We currently have three subsidiaries, Singlepoint Direct Solar LLC (“SDS”, 51% interest), Discount Garden Supply, Inc. (“DIGS”, 90% interest), and ShieldSaver, LLC (“ShieldSaver”, 51% interest). Going Concern The financial statements have been prepared assuming that the Company will continue as a going concern. As of March 31, 2020, 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 businesses 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	3 Months Ended
	Mar. 31, 2020
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission including Form 10-Q and Regulation S-X. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly state the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been omitted pursuant to such rules and regulations. These financial statements and the information included under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations” should be read in conjunction with the audited financial statements and explanatory notes for the year ended December 31, 2019 as disclosed in our Form 10-K filed with the Securities and Exchange Commission on March 31, 2020. The results of the three months ended March 31, 2020 (unaudited) are not necessarily indicative of the results to be expected for the pending full year ending December 31, 2020. Principles of Consolidation The consolidated financial statements include the accounts of Singlepoint, DIGS, SDS and ShieldSaver as of March 31, 2020 and December 31, 2019, and for the three months ended March 31, 2020 and 2019 (with the accounts of Jiffy Auto Glass (“JAG”), a former subsidiary, included in the three months ended March 31, 2019). All significant intercompany transactions have been eliminated in consolidation. Revenues 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 no deposits in excess of amounts insured by the FDIC as of March 31, 2020. 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 ASC 740 “Income Taxes”, 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 carryforward. 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 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. Diluted EPS includes the effect from potential issuance of common stock, including stock issuable pursuant to the assumed exercise of warrants and conversion of convertible notes and Class A Preferred Stock. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares. The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Three Months Ended Three Months Ended March 31, March 31, 2020 2019 Series A Preferred Stock 1,355,000,000 1,230,000,000 Convertible notes 1,396,084,483 229,585,686 Warrants 10,000,000 10,000,000 Potentially dilutive securities 2,761,084,483 1,469,585,686 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 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, accounts receivable, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, accounts receivable, 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. 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 – March 31, 2020 $ – $ – $ 4,098,210 $ 4,098,210 Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – December 31, 2019 $ – $ – $ 2,813,150 $ 2,813,150 The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of December 31, 2019 and March 31, 2020: Derivative Liability Balance, December 31, 2019 2,813,150 Additions recognized as debt discount 734,801 Derivative liability settlements (158,673 ) Mark-to-market at March 31, 2020 708,932 Balance, March 31, 2020 $ 4,098,210 Net loss for the year included in earnings relating to the liabilities held at March 31, 2020 $ 708,932 Recently Issued Accounting Pronouncements 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 are 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 are 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 was effective for our interim and annual periods beginning January 1, 2019 and was 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. We adopted this standard on January 1, 2019. The adoption of this standard resulted in a charge of approximately $14,000 to general and administrative expense for the year ended December 31, 2019. 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 March 31, 2020. Subsequent Events Other than the events 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	3 Months Ended
	Mar. 31, 2020
INVESTMENTS, ACQUISITIONS AND GOODWILL
NOTE 3 - INVESTMENTS, ACQUISITIONS AND GOODWILL	Investments The Company records its investments using the cost method. If cost exceeds fair value, an impairment loss is recognized unless the impairment is considered temporary. The Company had total investments of $60,000 as of March 31, 2020 and December 31, 2019, respectively. 2019 Asset Acquisition – Direct Solar LLC/ AI Live Transfers LLC On May 14, 2019, the Company, via the formation of SDS, completed the acquisition of certain assets of Direct Solar LLC and AI Live Transfers LLC (the “Acquired Assets”). The Company owns Fifty One Percent (51%) of the membership interests of SDS. In connection with the acquisition of these assets the Company issued an aggregate of 156,058,751 shares of common stock. The Company agreed that it shall reinvest into SDS its portion of distributions of Net Cash Flow (as defined in the Operating Agreement of SDS), if any, up to Two Hundred and Fifty Thousand ($250,000) Dollars per quarter, up to a total of Seven Hundred and Fifty Thousand ($750,000) Dollars. SDS has not made any distributions and no amounts have been reinvested as of March 31, 2020. The total value of common stock issued for the purchase of the Acquired Assets was $1,966,340 on the issuance date and was allocated to goodwill based on the workforce acquired. The total purchase price for the Acquired Assets was allocated as follows: Goodwill $ 1,966,340 Current assets - Current liabilities - Total net assets acquired $ 1,966,340 The purchase price consists of the following: Cash - Common Stock 1,966,340 Total purchase price $ 1,966,340 Total revenue of $1,038,363, net loss of $98,638, and contributed net loss of $50,305 after non-controlling interest related to SDS for the three months ended March 31, 2020 are included in the Company’s accompanying consolidated statement of operations. Goodwill The following table presents details of the Company’s goodwill as of March 31, 2020 and December 31, 2019: SDS Balances at December 31, 2018: $ - Aggregate goodwill acquired 1,966,340 Impairment losses - Balances at December 31, 2019: 1,966,340 Aggregate goodwill acquired - Impairment losses - Balances at March 31, 2020: $ 1,966,340 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. The Company used the discounted cash flow method for the impairment testing as of March 31, 2020. The Company performed discounted cash flow analysis projected over four years to estimate the fair value of the reporting unit, using management’s best judgement as to revenue growth rates and expense projections. This analysis indicated cash flows (and discounted cash flows) greater than the book value of goodwill. The Company determined there were no indicators of impairment in goodwill during the three months ended March 31, 2020. The goodwill as of March 31, 2020 is provisional pending the finalization of the fair valuation of acquired assets. Proforma Information (unaudited) SDS The following unaudited pro forma information presents the consolidated results of the Company’s operations and the results of the acquisition of the Acquired Assets as if the May 14, 2019 acquisition had been consummated on January 1, 2019. Such unaudited pro forma information is based on historical unaudited financial information with respect to the Acquired Assets acquisition and does not include operational or other charges which might have been affected by the Company. The unaudited pro forma information for the three months ended March 31, 2019 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: Three Months Ended March 31, 2019 Net revenue $ 682,717 Net loss $ (1,274,224 )

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2020
CONVERTIBLE NOTES PAYABLE
NOTE 4 - CONVERTIBLE NOTES PAYABLE	Convertible notes payable consisted of the following: March 31, 2020 December 31, 2019 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 (the “CVP Note”) dated October 10, 2017, with interest at 10%, an Original Issue Discount (“OID”) of $70,000, due October 6, 2019, convertible into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The CVP 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. The CVP Note is secured by substantially all assets of the Company. The investor converted a total of $444,500 of principal and accrued interest of this note into 105,875,646 shares of the Company’s common stock and was repaid $40,000 by the Company during the year ended December 31, 2019. Additionally, the investor converted a total of $78,420 of principal and accrued interest of this note into 32,034,513 shares of the Company’s common stock and was repaid $25,000 by the Company during the three months ended March 31, 2020, resulting in repayment in full by March 2020. - 100,235 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 into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The UAHC Note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share. The UAHC Note is secured by substantially all assets of the Company. The investor converted a total of $125,000 of principal and accrued interest of this note into 29,543,067 shares of the Company’s common stock and was repaid $50,000 by the Company during the year ended December 31, 2019. This note is currently in default. 619,490 619,490 Convertible note payable to investor (the “Iliad Note”) dated November 5, 2018 totaling $500,000, plus OID of $225,000 and legal fees of $20,000. The Iliad Note bears interest at 10% and matures on November 5, 2020. Total available under note is $5,520,000, including $500,000 OID (and $20,000 in legal fees taken on first $500,000 tranche). The Iliad Note is convertible into shares of the Company’s common stock after 180 days at a discount of 35% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The Company borrowed $1,925,000 (including OID of $175,000) under this note during the year ended December 31, 2019. The Iliad Note is secured by substantially all assets of the Company. 2,495,000 2,495,000 Convertible note payable to investor (the “GSC Note”) dated March 11, 2020 totaling $320,500, plus OID of $30,000 and legal fees of $9,500. The GSC Note bears interest at 10% and matures on March 6, 2021. Total available under note is $1,440,000, including $120,000 OID (and $9,500 in legal fees taken on first $320,500 tranche). The GSC Note is convertible into shares of the Company’s common stock at any time at a discount of 25% of the lowest closing bid price of the Company’s common stock during the 10 trading days prior to conversion. 360,000 - Total convertible notes payable 3,484,990 3,225,225 Less debt discounts (1,480,337 ) (1,154,327 ) Convertible notes payable, net 2,004,653 2,070,898 Less current portion of convertible notes, net (2,004,653 ) (2,070,898 ) Long-term convertible notes payable, net $ - $ - Aggregate maturities of long-term debt as of March 31, 2020 are due in future years as follows: 2020 $ 2,004,653 $ 2,004,653 Total amortization of debt discounts was $448,290 and $73,394 for the three months ended March 31, 2020 and 2019, respectively. Accrued interest on the above notes payable totaled $320,752 and $227,352 as of March 31, 2020 and December 31, 2019, respectively. Interest expense for the above notes payable for the three months ended March 31, 2020 and 2019 was $96,585 and $74,194, respectively.

OBLIGATIONS UNDER CAPITAL LEASE

OBLIGATIONS UNDER CAPITAL LEASE	3 Months Ended
	Mar. 31, 2020
OBLIGATIONS UNDER CAPITAL LEASE
Note 5 - OBLIGATIONS UNDER CAPITAL LEASE	The Company leases approximately 1,400 square feet of office space at 2999 North 44th Street, Phoenix, Arizona 85018 at a monthly rent of $3,270 through January 31, 2023 at a monthly base rent of $3,618, increasing to $3,688 and $3,758 per month during the second and third year of the lease, respectively. On July 2, 2019, the Company executed a lease agreement for an industrial building space in California for 24 months at base rent of $2,400 per month through June 30, 2021. The above leases are classified as capital leases under ASC 842 which the Company adopted in 2019. The following is a summary of property held under these capital leases at March 31, 2020 and December 31, 2019: March 31, December 31, 2020 2019 Office and warehouse facilities $ 224,037 $ 224,037 Accumulated amortization (101,547 ) (87,106 ) Total $ 122,490 $ 136,931 Future maturities of obligations under capital leases are as follows: Twelve months ending March 31, 2021 $ 72,359 2022 51,594 2023 37,575 Total minimum lease payments 161,528 Amounts representing interest (17,787 ) $ 143,741

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	3 Months Ended
	Mar. 31, 2020
DERIVATIVE LIABILITY
NOTE 6 - DERIVATIVE LIABILITY	Derivative Liability- Debt The fair value of the described embedded derivative on all convertible debt was valued at $4,098,210 and $2,813,150 at March 31, 2020 and December 31, 2019, respectively, which was determined using the Black Scholes Pricing Model with the following assumptions: Dividend yields 0 % Term 0 – 2.0 year Volatility 79.7%–94.4.0 % Risk free rate: 0.17–1.59 % For the years ended March 31, 2020 and December 31, 2019, the Company adjusted the recorded fair value of the derivative liability on debt to market resulting in non-cash, non-operating loss of $708,932 and $616,983 for the three months ended March 31, 2020 and 2019, respectively. Note 2 contains a summary of changes in fair value of the Company’s Level 3 financial liabilities as of March 31, 2020.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	3 Months Ended
	Mar. 31, 2020
STOCKHOLDERS DEFICIT
NOTE 7 - STOCKHOLDERS DEFICIT	On January 30, 2020, the Company amended its Articles of Incorporation and authorized 5,000,000,000 shares of common stock (previously 2,000,000,000 shares) and 100,000,000 shares of preferred stock (previously 60,000,000 shares), of which 60,000,000 shares are designated as Class A Convertible Preferred Stock and 40,000,000 shares of preferred stock remain undesignated. The Company has retroactively reflected this amendment as of December 31, 2019. Class A Convertible Preferred Shares As of March 31, 2020 and December 31, 2019, the Company had authorized 100,000,000 shares, respectively, of preferred stock, $0.0001 per value per share, of which 60,000,000 shares are designated as Series A Convertible Preferred Stock (“Class A Stock”) with $0.0001 par value per share, of which 54,200,000 shares were issued and outstanding as of March 31, 2020 and December 31, 2019, respectively. As of March 31, 2020 and December 31, 2019, a total of 40,000,000 shares of preferred stock remain undesignated and unissued. Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,355,000,000 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 50 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share. Common Shares As of March 31, 2020, the Company’s authorized common stock was 5,000,000,000 shares, at $0.0001 par value per share, with 1,745,314,333 and 1,698,279,820 shares issued and outstanding as of March 31, 2020 and December 31, 2019, respectively. Shares issued during the three months ended March 31, 2020 During the three months ended March 31, 2020, the Company issued an aggregate of 32,034,513 shares of common stock to an investor for the conversion of a total of $78,421 of convertible debt and accrued interest. On January 13, 2020, the Company issued 10,000,000 shares of common stock to a consultant for services with a fair value of $88,000, or $0.0088 per share. On March 12, 2020, the Company issued 5,000,000 shares of common stock to a consultant for services with a fair value of $30,000, or $0.0060 per share.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2020
RELATED PARTY TRANSACTIONS
NOTE 8 - RELATED PARTY TRANSACTIONS	Accrued Officer Compensation As of March 31, 2020 and December 31, 2019, a total of $668,611 and $588,611, respectively, was accrued for unpaid officer wages due the Company’s CEO and President under their respective employment agreements. Other The Company’s CEO has advanced the Company funds since 2017, with a balance due of $960,700 and $735,000, respectively, plus accrued interest of $121,622 and $96,273 as of March 31, 2020 and December 31, 2019, respectively. These balances accrue interest at 12% beginning on October 1, 2018, are unsecured and due on demand. Total interest expense on the advances totaled $25,349 and $8,568 for the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2020 and December 31, 2019, a total of $16,619, respectively, was due our CEO and our President and is included in accounts payable. As of March 31, 2020 and December 31, 2019, a total of $16,322 and $15,222, respectively, was due to the founder of DIGS for advances to DIGS. As of March 31, 2020 and December 31, 2019, a total of $0 and $2,892, respectively, was due the founder of DIGS and is included in accounts payable. In March 2020, the board of directors authorized the conversion of amounts payable to the Company’s officers to the Company’s common stock. The amounts are convertible at the option of the officer at a conversion price of $0.01 per share. As of the date of this report, no officer has converted any monies owed into shares of the Company’s common stock.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2020
COMMITMENTS AND CONTINGENCIES
NOTE 9 - COMMITMENTS AND CONTINGENCIES	Employment Agreements 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. 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. 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. 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. In January 2020, the Company entered into an employment agreement with Corey Lambrecht, to serve as the Chief Financial Officer of the Company effective January 1, 2020. The following is a summary of the material terms of the employment agreement (all capitalized terms not otherwise defined herein are defined in the employment agreement): term is for a period of one year; salary is Eighty Thousand Dollars ($80,000.00) per year; if employment is terminated as a result of his death or Disability, the Company shall pay the Base Salary and any accrued but unpaid Bonus and expense reimbursement amounts through the date of his Death or Disability and a lump sum payment equal to $40,000 (at the time his Death or Disability occurs) within 30 days of his Death or Disability; If employment is terminated by the Board for Cause, then the Company shall pay the Base Salary and Bonus earned through the date of his termination; If employment is terminated upon the occurrence of a Change of Control or within six (6) months thereafter, the Company (or its successor, as applicable) shall (i) continue to pay to the Base Salary for a period of six (6) months following such termination, (ii) pay any accrued and any earned but unpaid Bonus, (iii) pay the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, and (iv) pay expense reimbursement amounts through the date of termination. Equity Incentive Plan On January 30, 2020, the Company adopted the 2019 Equity Incentive Plan (the “Plan”) to provide additional means through the grant of awards to attract, motivate, retain and reward selected employees and other eligible persons. As of the date of this report the Company has not issued any awards under the Plan.

REVENUE CLASSES AND CONCENTRATI

REVENUE CLASSES AND CONCENTRATIONS	3 Months Ended
	Mar. 31, 2020
REVENUE CLASSES AND CONCENTRATIONS
NOTE 10 - REVENUE CLASSES AND CONCENTRATIONS	Selected financial information for the Company’s operating revenue for disaggregated revenue purposes are as follows: Three Months Ended March 31, Three Months Ended March 31, 2020 2019 Retail $ 11,315 $ 41,971 Distribution 13,903 - Services 1,050,004 220,919 Total $ 1,075,222 $ 262,890 Three customers represented approximately 61%, 19% and 12%, respectively, of the Company’s accounts receivable balance as of March 31, 2020. Two customers represented approximately 70% and 17%, respectively, of the Company’s accounts receivable balance as of December 31, 2019. No customer comprised more than 10% of the Company’s revenue for three months ended March 31, 2020 or 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2020
SUBSEQUENT EVENTS
NOTE 11 - SUBSEQUENT EVENTS	In April 2020, the Company issued 17,755,682 shares of common stock to an investor for the conversion of $50,000 of convertible debt. In April 2020, the President converted 1,600,000 shares of Class A stock for 40,000,0000 shares of the Company’s common stock.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2020
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission including Form 10-Q and Regulation S-X. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly state the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been omitted pursuant to such rules and regulations. These financial statements and the information included under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations” should be read in conjunction with the audited financial statements and explanatory notes for the year ended December 31, 2019 as disclosed in our Form 10-K filed with the Securities and Exchange Commission on March 31, 2020. The results of the three months ended March 31, 2020 (unaudited) are not necessarily indicative of the results to be expected for the pending full year ending December 31, 2020.
Principles of Consolidation	The consolidated financial statements include the accounts of Singlepoint, DIGS, SDS and ShieldSaver as of March 31, 2020 and December 31, 2019, and for the three months ended March 31, 2020 and 2019 (with the accounts of Jiffy Auto Glass (“JAG”), a former subsidiary, included in the three months ended March 31, 2019). All significant intercompany transactions have been eliminated in consolidation.
Revenues	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 no deposits in excess of amounts insured by the FDIC as of March 31, 2020.
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 ASC 740 “Income Taxes”, 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 carryforward.
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 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. Diluted EPS includes the effect from potential issuance of common stock, including stock issuable pursuant to the assumed exercise of warrants and conversion of convertible notes and Class A Preferred Stock. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares. The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Three Months Ended Three Months Ended March 31, March 31, 2020 2019 Series A Preferred Stock 1,355,000,000 1,230,000,000 Convertible notes 1,396,084,483 229,585,686 Warrants 10,000,000 10,000,000 Potentially dilutive securities 2,761,084,483 1,469,585,686
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 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, accounts receivable, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, accounts receivable, 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. 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 – March 31, 2020 $ – $ – $ 4,098,210 $ 4,098,210 Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – December 31, 2019 $ – $ – $ 2,813,150 $ 2,813,150 The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of December 31, 2018 and March 31, 2020: Derivative Liability Balance, December 31, 2019 2,813,150 Additions recognized as debt discount 734,801 Derivative liability settlements (158,673 ) Mark-to-market at March 31, 2020 708,932 Balance, March 31, 2020 $ 4,098,210 Net loss for the year included in earnings relating to the liabilities held at March 31, 2020 $ 708,932
Recently Issued Accounting Pronouncements	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 are 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 are 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 was effective for our interim and annual periods beginning January 1, 2019 and was 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. We adopted this standard on January 1, 2019. The adoption of this standard resulted in a charge of approximately $14,000 to general and administrative expense for the year ended December 31, 2019. 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 March 31, 2020.
Subsequent Events	Other than the events 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 SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2020
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of antidilutive securities excluded from computation of earnings per share	Three Months Ended Three Months Ended March 31, March 31, 2020 2019 Series A Preferred Stock 1,355,000,000 1,230,000,000 Convertible notes 1,396,084,483 229,585,686 Warrants 10,000,000 10,000,000 Potentially dilutive securities 2,761,084,483 1,469,585,686
Changes in the fair value of the Company's Level 3 financial liabilities	Derivative Liability Balance, December 31, 2019 2,813,150 Additions recognized as debt discount 734,801 Derivative liability settlements (158,673 ) Mark-to-market at March 31, 2020 708,932 Balance, March 31, 2020 $ 4,098,210 Net loss for the year included in earnings relating to the liabilities held at March 31, 2020 $ 708,932
Schedule of derivative liabilities at fair value	Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – March 31, 2020 $ – $ – $ 4,098,210 $ 4,098,210 Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – December 31, 2019 $ – $ – $ 2,813,150 $ 2,813,150

INVESTMENTS, ACQUISITIONS AND_2

INVESTMENTS, ACQUISITIONS AND GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2020
INVESTMENTS, ACQUISITIONS AND GOODWILL
Fair value of assets acquired	Goodwill $ 1,966,340 Current assets - Current liabilities - Total net assets acquired $ 1,966,340 The purchase price consists of the following: Cash - Common Stock 1,966,340 Total purchase price $ 1,966,340
Schedule of goodwill	SDS Balances at December 31, 2018: $ - Aggregate goodwill acquired 1,966,340 Impairment losses - Balances at December 31, 2019: 1,966,340 Aggregate goodwill acquired - Impairment losses - Balances at March 31, 2020: $ 1,966,340
Schedule of Proforma Information	Three Months Ended March 31, 2019 Net revenue $ 682,717 Net loss $ (1,274,224 )

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2020
CONVERTIBLE NOTES PAYABLE (Tables)
Schedule of Convertible notes payable	Convertible notes payable consisted of the following: March 31, 2020 December 31, 2019 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 (the “CVP Note”) dated October 10, 2017, with interest at 10%, an Original Issue Discount (“OID”) of $70,000, due October 6, 2019, convertible into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The CVP 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. The CVP Note is secured by substantially all assets of the Company. The investor converted a total of $444,500 of principal and accrued interest of this note into 105,875,646 shares of the Company’s common stock and was repaid $40,000 by the Company during the year ended December 31, 2019. Additionally, the investor converted a total of $78,420 of principal and accrued interest of this note into 32,034,513 shares of the Company’s common stock and was repaid $25,000 by the Company during the three months ended March 31, 2020, resulting in repayment in full by March 2020. - 100,235 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 into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The UAHC Note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share. The UAHC Note is secured by substantially all assets of the Company. The investor converted a total of $125,000 of principal and accrued interest of this note into 29,543,067 shares of the Company’s common stock and was repaid $50,000 by the Company during the year ended December 31, 2019. This note is currently in default. 619,490 619,490 Convertible note payable to investor (the “Iliad Note”) dated November 5, 2018 totaling $500,000, plus OID of $225,000 and legal fees of $20,000. The Iliad Note bears interest at 10% and matures on November 5, 2020. Total available under note is $5,520,000, including $500,000 OID (and $20,000 in legal fees taken on first $500,000 tranche). The Iliad Note is convertible into shares of the Company’s common stock after 180 days at a discount of 35% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The Company borrowed $1,925,000 (including OID of $175,000) under this note during the year ended December 31, 2019. The Iliad Note is secured by substantially all assets of the Company. 2,495,000 2,495,000 Convertible note payable to investor (the “GSC Note”) dated March 11, 2020 totaling $320,500, plus OID of $30,000 and legal fees of $9,500. The GSC Note bears interest at 10% and matures on March 6, 2021. Total available under note is $1,440,000, including $120,000 OID (and $9,500 in legal fees taken on first $320,500 tranche). The GSC Note is convertible into shares of the Company’s common stock at any time at a discount of 25% of the lowest closing bid price of the Company’s common stock during the 10 trading days prior to conversion. 360,000 - Total convertible notes payable 3,484,990 3,225,225 Less debt discounts (1,480,337 ) (1,154,327 ) Convertible notes payable, net 2,004,653 2,070,898 Less current portion of convertible notes, net (2,004,653 ) (2,070,898 ) Long-term convertible notes payable, net $ - $ -
Schedule of maturities of long term debt	2020 $ 2,004,653 $ 2,004,653

OBLIGATIONS UNDER CAPITAL LEA_2

OBLIGATIONS UNDER CAPITAL LEASE (Tables)	3 Months Ended
	Mar. 31, 2020
OBLIGATIONS UNDER CAPITAL LEASE
Summary of property held under capital leases	March 31, December 31, 2020 2019 Office and warehouse facilities $ 224,037 $ 224,037 Accumulated amortization (101,547 ) (87,106 ) Total $ 122,490 $ 136,931
Summary of Future maturities of obligations	Twelve months ending March 31, 2021 $ 72,359 2022 51,594 2023 37,575 Total minimum lease payments 161,528 Amounts representing interest (17,787 ) $ 143,741

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	3 Months Ended
	Mar. 31, 2020
DERIVATIVE LIABILITY (Tables)
Schedule of fair value of the derivative liability	Dividend yields 0 % Term 0 – 2.0 year Volatility 79.7%–94.4.0 % Risk free rate: 0.17–1.59 %

REVENUE CLASSES AND CONCENTRA_2

REVENUE CLASSES AND CONCENTRATIONS (Tables)	3 Months Ended
	Mar. 31, 2020
REVENUE CLASSES AND CONCENTRATIONS (Tables)
Summary of operating revenue for disaggregated revenue purposes	Three Months Ended March 31, Three Months Ended March 31, 2020 2019 Retail $ 11,315 $ 41,971 Distribution 13,903 - Services 1,050,004 220,919 Total $ 1,075,222 $ 262,890

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)	3 Months Ended
	Mar. 31, 2020	May 14, 2019
State or country of incorporation	Nevada
Incorporation date	Oct. 15, 2007
Discount Garden Supply [Member]
Equity ownership, percentage		90.00%
Shield Saver, LLC [Member]
Equity ownership, percentage		51.00%
Direct Solar, LLC [Member]
Equity ownership, percentage		51.00%

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Potentially dilutive securities	2,761,084,483	1,469,585,686
Warrants [Member]
Potentially dilutive securities	10,000,000	10,000,000
Convertible Notes [Member]
Potentially dilutive securities	1,396,084,483	229,585,686
Series A Preferred Stock [Member]
Potentially dilutive securities	1,355,000,000	1,230,000,000

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Fair value of convertible notes derivative liability	$ 4,098,210	$ 2,813,150
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	$ 4,098,210	$ 2,813,150

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)
Derivative liability, Balance, December 31, 2019	$ 2,813,150
Derivative liability, Additions recognized as debt discount	734,801
Derivative liability settlements	(158,673)
Derivative liability, Mark-to-market at December 31, 2019	708,932
Derivative liability, Balance, March 31, 2020	4,098,210
Net loss for the year included in earnings relating to the liabilities held at March 31, 2020	$ 708,932	$ 616,983

BASIS OF PRESENTATION AND SUM_7

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Dec. 31, 2019USD ($)
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
General and administrative expenses	$ 14,000

INVESTMENTS, ACQUISITIONS AND_3

INVESTMENTS, ACQUISITIONS AND GOODWILL (Details)	Mar. 31, 2020USD ($)shares
INVESTMENTS, ACQUISITIONS AND GOODWILL (Details)
Goodwill	$ 1,966,340
Current assets
Current liabilities
Total net assets acquired	1,966,340
The purchase price consists of the following:
Cash
Common Stock | shares	1,966,340
Total purchase price	$ 1,966,340

INVESTMENTS, ACQUISITIONS AND_4

INVESTMENTS, ACQUISITIONS AND GOODWILL (Details 1) - SDS [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Balances at Beginning	$ 1,966,340
Aggregate goodwill acquired		1,966,340
Impairment losses
Balances at End	$ 1,966,340	$ 1,966,340

INVESTMENTS, ACQUISITIONS AND_5

INVESTMENTS, ACQUISITIONS AND GOODWILL (Details 2)	3 Months Ended
	Mar. 31, 2019USD ($)
INVESTMENTS, ACQUISITIONS AND GOODWILL
Net revenue	$ 682,717
Net loss	$ (1,274,224)

INVESTMENTS, ACQUISITIONS AND_6

INVESTMENTS, ACQUISITIONS AND GOODWILL (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	May 14, 2019
Investment	$ 60,000		$ 60,000
Common stock issued, purchase of the acquired Assets	$ 1,966,340		$ 1,966,341
Common share issued	1,745,314,333		1,698,279,820
Total revenue	$ 1,075,222	$ 262,890
Net loss	$ (1,962,792)	$ (1,266,691)
Direct Solar, LLC [Member]
Investment description	The Company agreed that it shall reinvest into SDS its portion of distributions of Net Cash Flow (as defined in the Operating Agreement of SDS), if any, up to Two Hundred and Fifty Thousand ($250,000) Dollars per quarter, up to a total of Seven Hundred and Fifty Thousand ($750,000) Dollars.
Common share issued				156,058,751
Membership interest				51.00%
Total revenue	$ 1,038,363
Net loss	(98,638)
Contributed net loss	$ 50,305

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Total convertible notes payable	$ 3,484,990	$ 3,225,225
Less debt discounts	(1,480,337)	(1,154,327)
Convertible notes payable, net	2,004,653	2,070,898
Less current portion of convertible notes	(2,004,653)	(2,070,898)
Long-term convertible notes payable
Convertible Notes [Member]
Total convertible notes payable	10,500	10,500
Convertible Notes Payable One [Member]
Total convertible notes payable		100,235
Convertible Notes Payable Two [Member]
Total convertible notes payable	619,490	619,490
Convertible Notes Payable Three [Member]
Total convertible notes payable	2,495,000	2,495,000
Convertible Notes Payable Four [Member]
Total convertible notes payable	$ 360,000

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details 1)	Mar. 31, 2020USD ($)
CONVERTIBLE NOTES PAYABLE (Details 1)
2020	$ 2,004,653
Total long-term debt	$ 2,004,653

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
CONVERTIBLE NOTES PAYABLE (Details)
Amortization of debt discounts	$ 448,290	$ 73,394
Interest expenses	96,585	$ 74,194
Accrued interest	$ 320,752		$ 227,352

OBLIGATIONS UNDER CAPITAL LEA_3

OBLIGATIONS UNDER CAPITAL LEASE (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Property, net	$ 122,490	$ 136,931
Office and warehouse facilities [Member]
Property, net	224,037	224,037
Accumulated Amortization [Member]
Property, net	$ (101,547)	$ (87,106)

OBLIGATIONS UNDER CAPITAL LEA_4

OBLIGATIONS UNDER CAPITAL LEASE (Details 1)	Mar. 31, 2020USD ($)
Years Ending December 31,
2021	$ 72,359
2022	51,594
2023	37,575
Total minimum lease payments	161,528
Amounts representing interest	(17,787)
Lease payment due	$ 143,741

OBLIGATIONS UNDER CAPITAL LEA_5

OBLIGATIONS UNDER CAPITAL LEASE (Details Narrative) - Lease Agreements [Member]	3 Months Ended
	Mar. 31, 2020USD ($)ft²
June 30, 2021 [Member] | California [Member]
Monthly rental payment	$ 2,400
Period of lease	24 months
January 31, 2023 [Member]
Monthly rental payment	$ 3,270
Area leased | ft²	1,400
Address of property	2999 North 44th Street, Phoenix, Arizona 85018
Payment of rent, description	At a monthly base rent of $3,618, increasing to $3,688 and $3,758 per month during the second and third year of the lease, respectively.

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details)	3 Months Ended
	Mar. 31, 2020
Dividend yield:	0.00%
Minimum [Member]
Term	0 years
Volatility	79.70%
Risk free rate	0.17%
Maximum [Member]
Term	2 years
Volatility	94.40%
Risk free rate	1.59%

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
DERIVATIVE LIABILITY (Details Narrative)
Loss on change in fair value of derivative liability	$ (708,932)	$ (616,983)
Fair value of convertible notes derivative liability	$ 4,098,210		$ 2,813,150

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	Mar. 12, 2020	Jan. 13, 2020	Mar. 31, 2020	Mar. 31, 2019	Jan. 30, 2020	Dec. 31, 2019
Common stock issued to Consultant, shares	5,000,000	10,000,000
Common stock, Shares outstanding			1,745,314,333			1,698,279,820
Common stock, Shares issued			1,745,314,333			1,698,279,820
Common stock, Par value			$ 0.0001			$ 0.0001
Common stock, price per share	$ 0.0060	$ 0.0088
Common stock issued to Consultant, amount	$ 30,000	$ 88,000
Common stock, Shares authorized			5,000,000,000			5,000,000,000
Common stock issued for conversion of debt and accrued interest			$ 78,421	$ 199,499
Convertible Preferred Stock Class A [Member]
Preferred stock, Shares authorized			60,000,000			60,000,000
Undesignated shares			40,000,000
Preferred stock, Shares outstanding			54,200,000			54,200,000
Preferred stock, Shares Issued			54,200,000			54,200,000
Designated shares			60,000,000
Voting rights, description			Each share of Class A Stock votes with the shares of Common Stock and is entitled to 50 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share
Preferred stock, Par value			$ 0.0001			$ 0.0001
Convertible stock, terms of conversion feature			Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,355,000,000 shares of common stock assuming full conversion of all outstanding shares
Investor [Member]
Common stock issued for conversion of debt, shares issued			32,034,513
Articles of Incorporation [Member]
Common stock, Shares authorized					5,000,000,000
Class A convertible preferred stock undesignated					40,000,000
Class A convertible preferred stock designated					60,000,000
Common stock, Shares previously authorized					2,000,000,000
Preferred stock, Shares previously authorized					60,000,000
Preferred stock, Shares authorized					100,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Interest expenses on advances	$ 25,349	$ 8,568
Due to related parties	1,098,644	878,515
Accrued expenses, including accrued officer salaries	1,089,817	843,136
Accrued interest	320,752	227,352
DIGS founder [Member]
Due to related parties	0	2,892
Advances to related parties	16,322	15,222
CEO and President [Member]
Accounts payable related parties	16,619	16,619
Accrued expenses, including accrued officer salaries	668,611	588,611
CEO [Member]
Accrued expenses, including accrued officer salaries
Due from related parties	960,700	735,000
Accrued interest	$ 121,622	$ 96,273
Interest rate	12.00%
March 2020 [Member]
conversion price of convertible instrument	$ 0.01

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Employment Agreement [Member] - USD ($)	1 Months Ended
	Jan. 31, 2020	May 31, 2018
Mr. Ralston [Member]
Annual salary		$ 100,000
Term of agreement		3 years
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.
Mr. Lambrecht [Member]
Annual salary	$ 80,000	$ 220,000
Term of agreement	1 year	3 years
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.
Payment description	If employment is terminated as a result of his death or Disability, the Company shall pay the Base Salary and any accrued but unpaid Bonus and expense reimbursement amounts through the date of his Death or Disability and a lump sum payment equal to $40,000 (at the time his Death or Disability occurs) within 30 days of his Death or Disability.

REVENUE CLASSES AND CONCENTRA_3

REVENUE CLASSES AND CONCENTRATIONS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
REVENUE CLASSES AND CONCENTRATIONS (Details)
Retail	$ 11,315	$ 41,971
Distribution	13,903
Services	1,050,004	220,919
Total	$ 1,075,222	$ 262,890

REVENUE CLASSES AND CONCENTRA_4

REVENUE CLASSES AND CONCENTRATIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue [Member] | Customer [Member]
Concentration risk percentage	10.00%
Accounts Receivable [Member] | Customer One [Member]
Concentration risk percentage	61.00%	70.00%
Accounts Receivable [Member] | Customer Two [Member]
Concentration risk percentage	19.00%	17.00%
Accounts Receivable [Member] | Customer Three [Member]
Concentration risk percentage	12.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	1 Months Ended
	Apr. 30, 2020USD ($)shares
President [Member]
Debt conversion, converted instrument, shares issued | shares	400,000,000
Debt conversion, converted amount, convertible debt | $	$ 1,600,000
Investor [Member]
Debt conversion, converted instrument, shares issued | shares	17,755,682
Debt conversion, converted amount, convertible debt | $	$ 50,000