SinglePoint (SING) 10-Q 16 Nov 20 2020 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2020	Nov. 16, 2020
Cover [Abstract]
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	Sep. 30, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		2,267,658,319
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash	$ 42,361	$ 110,128
Accounts receivable	10,143	49,228
Prepaid expenses	4,834	24,427
Inventory	35,906	74,663
Total Current Assets	93,244	258,446
NON-CURRENT ASSETS:
Property, net (Note 5)	93,608	136,931
Investment, at cost (Note 3)	35,000	60,000
Intangible assets, net (Note 3)	52,635	0
Goodwill (Note 3)	1,893,740	1,966,340
Total Assets	2,168,227	2,421,717
CURRENT LIABILITIES:
Accounts payable, including related party (Note 8)	172,480	167,939
Accrued expenses, including accrued officer salaries (Note 8)	1,474,888	843,136
Current portion of convertible notes payable, net of debt discount (Note 4)	840,500	2,070,898
Capital lease obligations, current portion (Note 5)	56,979	58,738
Advances from related party (Note 8)	1,286,087	878,515
Short-term notes payable	332,737	0
Derivative liability	3,233,650	2,813,150
Total Current Liabilities	7,397,321	6,832,376
LONG-TERM LIABILITIES:
Convertible notes payable, net of current portion (Note 4)	2,010,550	0
Capital lease obligations, net of current portion (Note 5)	57,230	98,881
Long-term note payable	150,000	0
Total Liabilities	9,615,101	6,931,257
COMMITMENTS AND CONTINGENCIES (Note 9)	0	0
STOCKHOLDERS' DEFICIT
Common stock, par value $0.0001; 5,000,000,000 shares authorized; 1,943,081,280 and 1,698,279,820 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively	194,308	169,828
Additional paid-in capital	73,226,776	72,210,393
Accumulated deficit	(80,461,836)	(76,752,170)
Total Singlepoint Inc. stockholders' deficit	(7,035,492)	(4,366,529)
Non-controlling interest	(411,382)	(143,011)
Total Stockholders' Deficit	(7,446,874)	(4,509,540)
Total Liabilities and Stockholders' Deficit	2,168,227	2,421,717
Undesignated Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred Stock Value	0	0
Class A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred Stock Value	$ 5,260	$ 5,420

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2020	Dec. 31, 2019
STOCKHOLDERS DEFICIT
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	1,943,081,280	1,698,279,820
Common stock, shares outstanding	1,943,081,280	1,698,279,820
Undesignated Preferred Stock [Member]
STOCKHOLDERS DEFICIT
Preferred stock, shares par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	40,000,000	40,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Class A Preferred Stock [Member]
STOCKHOLDERS DEFICIT
Preferred stock, shares par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	60,000,000	60,000,000
Preferred stock, shares issued	52,600,000	54,200,000
Preferred stock, shares outstanding	52,600,000	54,200,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
REVENUE	$ 1,025,129	$ 1,050,374	$ 2,495,628	$ 2,170,123
Cost of Revenue	796,459	524,483	1,852,661	1,610,394
Gross profit	228,670	525,891	642,967	559,729
OPERATING EXPENSES:
Consulting fees	75,477	367,599	249,414	529,100
Professional and legal fees	75,732	56,760	247,346	208,737
Investor relations	25,816	2,000	88,968	150,227
General and administrative	651,341	753,229	2,031,870	4,562,144
Operating expenses	828,366	1,179,588	2,617,598	5,450,208
LOSS FROM OPERATIONS	(599,696)	(653,697)	(1,974,631)	(4,890,479)
OTHER INCOME (EXPENSE):
Interest expense	(126,143)	(91,779)	(355,653)	(274,711)
Amortization of debt discounts	(710,314)	(530,267)	(1,789,688)	(1,322,297)
Loss on settlement of debt	0	0	(41,264)	0
Gain (loss) on change in fair value of derivative liability	600,497	1,984,195	183,199	(1,617,074)
Loss on disposal of subsidiary	0	(54,798)	0	(54,798)
Other income (expense)	(235,960)	1,307,351	(2,003,406)	(3,268,880)
INCOME (LOSS) BEFORE INCOME TAXES	(835,656)	653,654	(3,978,037)	(8,159,359)
Income taxes	0	0	0	0
NET INCOME (LOSS)	(835,656)	653,654	(3,978,037)	(8,159,359)
Loss (income) attributable to non-controlling interests	72,211	(33,898)	268,371	93,269
NET INCOME (LOSS) ATTRIBUTABLE TO SINGLEPOINT INC. STOCKHOLDERS	$ (763,445)	$ 619,756	$ (3,709,666)	$ (8,066,090)
Net income (loss) per share - basic	$ 0	$ 0	$ 0	$ (0.01)
Weighted average number of common shares outstanding - basic	1,868,940,176	1,623,777,941	1,797,725,296	1,445,069,147

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	0	$ (175)	$ 1,050	(875)
Settlement of derivative liability due to debt conversion	682,481			682,481
Net income (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)
Net income (loss)	(8,159,359)
Balance, shares at Sep. 30, 2019		54,200,000	1,656,829,156
Balance, amount at Sep. 30, 2019	(5,060,316)	$ 5,420	$ 165,683	71,754,388	(76,912,528)	(73,279)
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)
Issuance of common shares for principal and accrued interest on convertible notes, shares			40,681,898
Issuance of common shares for principal and accrued interest on convertible notes, amount	170,001		$ 4,068	165,933
Conversion of preferred shares, shares		(4,000,000)	100,000,000
Conversion of preferred shares, amount	0	$ (400)	$ 10,000	(9,600)
Settlement of derivative liability due to debt conversion	450,705			450,705
Net income (loss)	(7,546,322)				(7,418,493)	(127,829)
Issuance of common shares for services previously accrued	0
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 preferred shares for services, shares		10,000,000
Issuance of preferred shares for services, amount	3,100,000	$ 1,000		3,099,000
Balance, shares at Jun. 30, 2019		55,200,000	1,596,090,921
Balance, amount at Jun. 30, 2019	(6,310,350)	$ 5,520	$ 159,609	71,273,135	(77,532,284)	(216,330)
Issuance of common shares for principal and accrued interest on convertible notes, shares			12,254,902
Issuance of common shares for principal and accrued interest on convertible notes, amount	50,000		$ 1,225	48,775
Conversion of preferred shares, shares		(1,000,000)	25,000,000
Conversion of preferred shares, amount	0	$ (100)	$ 2,500	(2,400)
Settlement of derivative liability due to debt conversion	113,177			113,177
Net income (loss)	653,654
Issuance of common shares for services, shares			23,483,333
Issuance of common shares for services, amount	324,050		$ 2,349	321,701
Disposal of subsidiary	109,153					109,153
Net income	653,654				619,756	33,898
Balance, shares at Sep. 30, 2019		54,200,000	1,656,829,156
Balance, amount at Sep. 30, 2019	(5,060,316)	$ 5,420	$ 165,683	71,754,388	(76,912,528)	(73,279)
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 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 income (loss)	(1,962,792)				(1,920,431)	(42,361)
Issuance of common shares for services, shares			15,000,000
Issuance of common shares for services, amount	118,000		$ 1,500	116,500
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)
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)
Net income (loss)	(3,978,037)
Balance, shares at Sep. 30, 2020		52,600,000	1,943,081,280
Balance, amount at Sep. 30, 2020	(7,446,874)	$ 5,260	$ 194,308	73,226,776	(80,461,836)	(411,382)
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)
Issuance of common shares for principal and accrued interest on convertible notes, shares			50,309,973
Issuance of common shares for principal and accrued interest on convertible notes, amount	155,000		$ 5,031	149,969
Conversion of preferred shares, shares		(1,600,000)	40,000,000
Conversion of preferred shares, amount	0	$ (160)	$ 4,000	(3,840)
Settlement of derivative liability due to debt conversion	161,092			161,092
Net income (loss)	(1,179,589)				(1,025,790)	(153,799)
Balance, shares at Jun. 30, 2020		52,600,000	1,835,624,306
Balance, amount at Jun. 30, 2020	(6,980,735)	$ 5,260	$ 183,562	72,868,005	(79,698,391)	(339,171)
Issuance of common shares for principal and accrued interest on convertible notes, shares			36,469,404
Issuance of common shares for principal and accrued interest on convertible notes, amount	91,796		$ 3,647	88,149
Settlement of derivative liability due to debt conversion	61,337			61,337
Net income (loss)	(835,656)				(763,445)	(72,211)
Issuance of common shares pursuant to investment agreement, shares			70,987,570
Issuance of common shares pursuant to investment agreement, amount	216,384		$ 7,099	209,285
Balance, shares at Sep. 30, 2020		52,600,000	1,943,081,280
Balance, amount at Sep. 30, 2020	$ (7,446,874)	$ 5,260	$ 194,308	$ 73,226,776	$ (80,461,836)	$ (411,382)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Singlepoint Inc. stockholders	$ (3,709,666)	$ (8,066,090)
Adjustments to reconcile net loss to net cash used in operating activities
Loss attributable to non-controlling interests	(268,371)	(93,269)
Loss on disposal of subsidiary	0	54,798
Common stock issued for services	118,000	324,050
Depreciation	43,323	0
Amortization of intangibles	19,965	0
Amortization of debt discounts	1,789,688	1,322,297
(Gain) loss on change in fair value of derivatives	(183,199)	1,617,074
Loss on debt settlement	41,264	0
Preferred stock issued for services	0	3,100,000
Changes in operating assets and liabilities:
Accounts receivable	39,085	(10,874)
Prepaid expenses	19,593	(32,607)
Inventory	38,757	(6,067)
Accounts payable	4,541	(87,922)
Accrued expenses	648,042	566,407
NET CASH USED IN OPERATING ACTIVITIES	(1,398,978)	(1,312,203)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash received for return of investment	25,000	0
NET CASH USED IN INVESTING ACTIVITIES	25,000	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	216,384	0
Proceeds from advances from related party	355,000	138,445
Proceeds from short-term notes payable	332,737	0
Proceeds from long-term notes payable	150,000
Payments on advances to related party	0	(10,961)
Payments on notes payable	0	(90,000)
Payments on convertible notes payable	(25,000)	0
Payments on capital lease obligations	(43,410)	0
Proceeds from issuance of convertible notes	320,500	1,500,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,306,211	1,537,484
NET CHANGE IN CASH	(67,767)	225,281
Cash at beginning of period	110,128	68,781
Cash at end of period	42,361	294,062
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	0	52,648
Income tax paid	$ 0	$ 0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for accrued interest	4,982
Common stock issued to acquire subsidiary	$ 0	$ 1,966,341
Original issue discount from issuance of notes payable	39,500	150,000
Common stock issued for conversion of debt and accrued interest	325,217	419,500
Recognition of debt discount attributable to derivative liability	984,801	1,250,000
Derivative liability settlements	381,102	1,246,363
Conversion of preferred stock to common stock	4,000	13,550
Issuance of common stock previously accrued	0	800,000
Derivative liability recognized from convertible debt	$ 1,133,240	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
	Sep. 30, 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 generate business through solar and renewable based technologies. 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 September 30, 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	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 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 September 30, 2020 and December 31, 2019, and for the three and nine months ended September 30, 2020 and 2019 (with the accounts of Jiffy Auto Glass (“JAG”), a former subsidiary, included in the three and nine months ended September 30, 2019). All significant intercompany transactions have been eliminated in consolidation. Revenues The Company records revenue under the adoption of ASC 606 by analyzing exchanges with its customers using a five-step analysis: (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 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. In accordance with ASC 606, 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. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (DIGS, Singleseed), (2) Distribution (hemp-related products) and, (3) Services Revenue (Direct Solar, Mobile Web Credit Card Gateway, Shieldsaver). Additionally, the company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar (3) DIGS There were no revenues from Shield Saver or JAG (dissolved in 2019) during the nine months ended September 30, 2020. Retail Sales. Distribution Revenue. Services Revenue. Returns and other adjustments The Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for each shipment, and are netted with gross sales. The Company’s discounts and customer rebates are known at the time of sale and the Company appropriately debits net product revenues for these transactions based on the known discount and customer rebates. The Company estimates for customer returns and allowances based on estimates of historical transactions and accounts for such provisions during the same period in which the related revenues are earned. Customer discounts, returns and rebates on product revenues during the nine months ended September 30, 2020 and 2019 are not material. 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 September 30, 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: Nine months Ended Nine months Ended September 30, September 30, 2020 2019 Series A Preferred Stock 1,315,000,000 1,355,000,000 Convertible notes 2,425,679,721 398,295,673 Warrants 10,000,000 10,000,000 Potentially dilutive securities 3,750,679,721 1,763,295,673 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 – September 30, 2020 $ – $ – $ 3,233,650 $ 3,233,650 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 September 30, 2020: Derivative Liability Balance, December 31, 2019 2,813,150 Additions recognized as debt discount 984,801 Derivative liability settlements (381,102 ) Mark-to-market at September 30, 2020 (183,199 ) Balance, September 30, 2020 $ 3,233,650 Net income for the year included in earnings relating to the liabilities held at September 30, 2020 $ 183,199 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 September 30, 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, GOOD

INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2020
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
NOTE 3 - INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	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 $35,000 and $60,000 as of September 30, 2020 and December 31, 2019, respectively. 2019 Asset Acquisition – Direct Solar LLC and 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 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 $250,000 per quarter, up to a total of $750,000. SDS has not made any distributions and no amounts have been reinvested as of September 30, 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 and to intangible assets based on trademarks and tradenames acquired. The total purchase price for the Acquired Assets was allocated as follows: Intangible assets $ 72,600 Goodwill 1,893,740 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 $2,301,203, net loss of $559,363, and contributed net loss of $285,275 after non-controlling interest related to SDS for the nine months ended September 30, 2020 are included in the Company’s accompanying consolidated statement of operations. Goodwill and Intangible Assets The following table presents details of the Company’s goodwill as of September 30, 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 - Goodwill adjustment (72,600 ) Balances at September 30, 2020: $ 1,893,740 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 September 30, 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 nine months ended September 30, 2020. During the nine months ended September 30, 2020, the Company adjusted its goodwill to reflect its final valuation of its goodwill and intangible assets. The adjustment decreased goodwill and increased intangible assets by $72,600, with no effect on total purchase price. The gross intangible assets of $72,600 have an estimated useful life of five years, a net book value of $52,635 as of September 30, 2020, and amortization expense of $19,965 for the nine months ended September 30, 2020. Total future annual amortization expense is $14,520 per year. Proforma Information (unaudited) Singlepoint Direct Solar LLC 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 nine months ended September 30, 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: Nine Months Ended September 30, 2019 Net revenue $ 2,924,672 Net loss $ (8,216,037 )

CONVERTIBLE NOTES PAYABLE AND N

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE	9 Months Ended
	Sep. 30, 2020
CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE
NOTE 4 -CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE	Convertible notes payable consisted of the following: September 30, 2020 December 31, 2019 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 in 2020, resulting in repayment in full in 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 was amended on October 12, 2020 (see Note 11). 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 applied to the 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 investor converted a total of $215,000 of principal and accrued interest of this note into 72,648,022 shares of the Company’s common stock during the nine months ended September 30, 2020. The Iliad Note is secured by substantially all assets of the Company. This note was amended on October 12, 2020 (see Note 11). 2,280,000 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. The investor converted a total of $31,521 of principal and accrued interest of this note into 14,131,355 shares of the Company’s common stock during the nine months ended September 30, 2020. 330,000 - Convertible note payable with an accredited investor dated October 31, 2016, with interest at 0%, due October 31, 2017, convertible at $0.007 per share. This note is currently in default. $ 10,500 $ 10,500 Total convertible notes payable 3,239,990 3,225,225 Less debt discounts (388,940 ) (1,154,327 ) Convertible notes payable, net 2,851,050 2,070,898 Less current portion of convertible notes, net (840,500 ) (2,070,898 ) Long-term convertible notes payable, net $ 2,010,550 $ - Aggregate maturities of long-term debt as of September 30, 2020 are due in future years as follows: 2021 $ 840,500 2022 600,000 2023 600,000 2024 600,000 2025 599,490 $ 3,239,990 Accrued interest on the above notes payable totaled $473,200 and $227,352 as of September 30, 2020 and December 31, 2019, respectively. Interest expense for the above notes payable for the nine months ended September 30, 2020 and 2019 was $249,033 and $274,711, respectively. Total amortization of debt discounts was $1,789,688 and $1,322,297 for the nine months ended September 30, 2020 and 2019, respectively. Short-term Notes Payable In May 2020, the Company received total loan proceeds of $332,737 under the SBA’s Paycheck Protection Program (“PPP”) and is included in short-term notes payable as of September 30, 2020. The two PPP loans include a promissory note with SDS with principal of $312,300, due May 7, 2022, and a promissory note with Singlepoint with principal of $20,437, due in 18 monthly installments beginning December 12, 2020. Both PPP loans bear interest at 1%. Under the PPP loan terms, the Company may apply (and plans to apply) for forgiveness of the PPP loans. Long-term Note Payable In July 2020, the Company received loan proceeds of $150,000 under the SBA’s Economic Injury Disaster Loan program (“EIDL”). The EIDL dated May 22, 2020, bears interest at 3.75%, has a 30-year term, is secured by substantially all assets of the Company, and is due in monthly installments of $731 beginning July 1, 2021.

OBLIGATIONS UNDER CAPITAL LEASE

OBLIGATIONS UNDER CAPITAL LEASE	9 Months Ended
	Sep. 30, 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 through January 31, 2023 at a monthly base rent of $3,270 through January 2020, increasing to $3,618, $3,688 and to $3,758 per month beginning February 2020, February 2021 and February 2022, 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 September 30, 2020 and December 31, 2019: September 30, December 31, 2020 2019 Office and warehouse facilities $ 224,037 $ 224,037 Accumulated amortization (130,429 ) (87,106 ) Total $ 93,608 $ 136,931 Future maturities of obligations under capital leases are as follows: Twelve months ending September 30, 2021 $ 65,577 2022 44,812 2023 15,029 Total minimum lease payments 125,418 Amounts representing interest (11,209 ) $ 114,209

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	9 Months Ended
	Sep. 30, 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 $3,233,650 and $2,813,150 at September 30, 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%–107.0% Risk free rate: 0.12–1.59% The Company adjusted the recorded fair value of the derivative liability on debt to market resulting in non-cash, non-operating gain of $183,199 and loss of $1,617,074 for the nine months ended September 30, 2020 and 2019, respectively. Note 2 contains a summary of changes in fair value of the Company’s Level 3 financial liabilities as of September 30, 2020.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	9 Months Ended
	Sep. 30, 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 September 30, 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 52,600,000 and 54,200,000 shares were issued and outstanding as of September 30, 2020 and December 31, 2019, respectively. As of September 30, 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. In April 2020, the President of the Company converted 1,600,000 shares of Class A stock for 40,000,0000 shares of the Company’s common stock. Common Shares As of September 30, 2020, the Company’s authorized common stock was 5,000,000,000 shares, at $0.0001 par value per share, with 1,943,081,280 and 1,698,279,820 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively. Equity Financing Agreement On April 21, 2020, the Company entered an Equity Financing Agreement (the “Equity Financing Agreement”) and Registration Rights Agreement (the “Registration Rights Agreement”) with GHS Investments LLC (“GHS”). Pursuant to the Equity Financing Agreement GHS agreed to purchase up to $7,000,000 in shares of the Company’s common stock, from time to time over the course of twenty-four (24) months after effectiveness of a registration statement on Form S-1 (the “Registration Statement”) of the underlying shares of Common Stock (the “Contract Period”). The Registration Statement was declared effective on July 29, 2020 at which time the Company was authorized to direct GHS to purchase shares of Common Stock of the Company. The Equity Financing Agreement grants the Company the right, from time to time at its sole discretion (subject to certain conditions) during the Contract Period, to direct GHS to purchase shares of Common Stock on any business day (a “ The Equity Financing Agreement shall terminate upon any of the following events: when GHS has purchased an aggregate of $7,000,000 in the Common Stock of the Company pursuant to the Equity Financing Agreement; on the Date that is twenty-four (24) calendar months from the date the Registration Statement is declared "Effective"; at such time that the Registration Statement is no longer in effect; by the Company at any time, after ninety (90) calendar days notice following the closing of any Put; or upon thirty (30) calendar days after written notice by the Company if no Put Notices have been delivered. Actual sales of shares of Common Stock to the Investor under the Equity Financing Agreement will depend on a variety of factors to be determined by the Company from time to time, including, among others, market conditions, the trading price of the Common Stock and determinations by the Company as to the appropriate sources of funding for the Company and its operations. The net proceeds under the Equity Financing Agreement to the Company will depend on the frequency and prices at which the Company sells shares of its stock to GHS. Shares issued during the nine months ended September 30, 2020 In August and September, 2020, the Company issued a total of 70,987,570 shares of common stock to GHS at an aggregate price of $216,384 (or $0.0030 per share) under the initial Put notices issued by the Company under the Equity Financing Agreement. During the nine months ended September 30, 2020, the Company issued an aggregate of 118,813,890 shares of common stock to investors for the conversion of a total of $325,217 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	9 Months Ended
	Sep. 30, 2020
RELATED PARTY TRANSACTIONS
NOTE 8 - RELATED PARTY TRANSACTIONS	Accrued Officer Compensation As of September 30, 2020 and December 31, 2019, a total of $905,230 and $588,611, respectively, was accrued for unpaid officer wages due the Company’s CEO, CFO and President under their respective employment agreements. Other The Company’s CEO has advanced the Company funds since 2017, with a balance due of $1,090,700 and $735,000, respectively, plus accrued interest of $182,195 and $96,273 as of September 30, 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 $85,922 and $74,910 for the nine months ended September 30, 2020 and 2019, respectively. As of September 30, 2020 and December 31, 2019, a total of $0 As of September 30, 2020 and December 31, 2019, a total of $13,192 and $15,222, respectively, was due to the founder of DIGS for advances to DIGS. As of September 30, 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	9 Months Ended
	Sep. 30, 2020
COMMITMENTS AND CONTINGENCIES
NOTE 9 - COMMITMENTS AND CONTINGENCIES	Employment Agreements In May 2018 the Company entered into an employment agreement with Mr. Greg 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 $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. Greg Lambrecht resigned as CFO of the Company in January 2020. 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 $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. 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. 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 $80,000 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. Letter of Intent On July 20, 2020, SDS entered into a letter of intent (the “Letter of Intent”) with Standard Eco LLC (“Standard Eco,” a developer and installer of grid tied solar electric systems). Pursuant to the Letter of Intent SDS would acquire 51% of the interests of Standard Eco in exchange for $50,000 and shares of common stock of the Company (the “Shares”) valued at $515,000, based on the 10-day volume weighted average price of the common stock immediately preceding the closing date or dates defined in the definitive agreement. The Letter of Intent provides: (i) that the holders of the Shares will agree to enter into voting agreements to vote along in concurrence with board of directors of the Company for a three-year period, (ii) 70% of the quarterly net profits (if any) to be distributed in accordance with ownership percentages within 45 days of the end of the quarter or when the financial statements for each quarter are prepared, (iii) 20% of the annual profit (if any) shall remain in the company for working capital or general corporate purposes, (iv) the remaining annual profit (if any) shall be distributed within 45 days of the end of the calendar year or when the annual financial statement are prepared, and (v) retain certain employees of Standard Eco for a period of at least two years. The closing of the transactions set forth in the Letter of Intent are contingent on satisfactory completion of due diligence, and entry into suitable definitive documentation. An agreement was finalized with the principals of Standard Eco on October 8, 2020.

REVENUE CLASSES AND CONCENTRATI

REVENUE CLASSES AND CONCENTRATIONS	9 Months Ended
	Sep. 30, 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: Nine Months Ended September 30, Nine Months Ended September 30, 2020 2019 Revenue by product/service lines: Retail $ 55,937 $ 124,067 Distribution 108,394 475,776 Services 2,331,297 1,570,280 Total $ 2,495,628 $ 2,170,123 Revenue by subsidiary: Singlepoint (parent company) $ 162,574 $ 519,439 SDS 2,301,203 951,430 DIGS 31,851 115,045 Shield Saver - 19,339 JAG - 564,870 Total $ 2,495,628 $ 2,170,123 Three customers represented approximately 78%, 23% and 12%, respectively, of the Company’s accounts receivable balance as of September 30, 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 nine months ended September 30, 2020 or 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2020
SUBSEQUENT EVENTS
NOTE 11 - SUBSEQUENT EVENTS	On October 1, 2020, the Company’s president advanced the Company $20,000, which was subsequently repaid. On October 6, 2020, the Company received proceed of $61,943 for the sale of 29,136,204 common shares under the Equity Financing Agreement. On October 8, 2020, an agreement was finalized with the principals of Standard Eco related to the Letter of Intent (see Note 9). On October 9, 2020, the Company granted a total of 7,400,000 shares of the Company’s Class A Preferred Stock to five of the Company’s directors at an aggregate value of approximately $555,000. On October 19, 2020, the Company received proceed of $57,464 for the sale of 27,066,574 common shares under the Equity Financing Agreement. On November 2, 2020, the Company received proceed of $129,228 for the sale of 54,261,750 common shares under the Equity Financing Agreement. In October 2020, the Company issued an aggregate of 214,112,511 shares of common stock for the conversion of an aggregate of $345,088 of principal and accrued interest related to three of the Company’s convertible notes payable. Convertible Note Amendment On October 12, 2020, the Company entered into an Amendment to Secured Convertible Promissory Notes (this “Amendment”) with Iliad Research and Trading, L.P., (“Iliad”), and UAHC Ventures LLC (“UAHC Ventures”, and together with Iliad, “Lender”). The Amendment provides for the amendment to certain terms contained in the following notes the Company issued: (1) Secured Convertible Promissory Note dated October 6, 2017 issued to UAHC Ventures in the original principal amount of $670,000 (“UAHC Note”), and (2) Secured Convertible Promissory Note dated November 5, 2018 issued to Iliad in the original principal amount of $5,520,000 (“Iliad Note”, and together with UAHC Note, the “Notes”). The Maturity Date for each Note was extended until December 31, 2022. The Lender agreed to refrain from making any conversion under the Notes subject to the terms, amendments, conditions and understandings expressed in this Amendment. Pursuant to the terms of the original notes with Iliad and UAHC Ventures the Company issued an aggregate of 180,000,000 shares of Common Stock (the “Conversion Shares”) which are to be held by the Lender pending compliance with the terms of the Amendment. Pursuant to the Amendment the Company agreed that during the period beginning on October 1, 2020 and ending on January 31, 2021 (the “Volume Limitation Period”) Company will limit its sales of Conversion Shares to $25,000 in net proceeds per month. Subject to the terms, conditions and understandings contained in the Amendment, following the timely delivery of the Conversion Shares, Lender agreed that during the Volume Limitation Period: (a) it will not seek to convert any portion of the Outstanding Balance of either of the Notes into Common Stock; and (b) it will not sell any Conversion Shares that were not sold during the Volume Limitation Period (the “Standstill”). During the Volume Limitation Period, on the first day of each month (or within three (3) Trading Days of execution of this Agreement for the October payment), Company will make monthly cash payments to Lender in the amount of $25,000. Lender acknowledges that it has received $5,000 toward the October payment. Beginning on February 1, 2021 and continuing thereafter until the Note is paid in full, Company will make monthly cash payments to Lender in the amount of $50,000. In the event Company fails to make any cash payment as and when required under the Note or the Amendment, notwithstanding the Standstill, the Volume Limitation Period, or anything else to the contrary in the Amendment, Lender shall be permitted to sell Conversion Shares (in addition to any other Conversion Shares it may sell in accordance with the terms of this Amendment) until its net proceeds (meaning the gross sales proceeds less all transfer agent fees, attorneys fees, and other costs Lender incurs in selling the Conversion Shares) are equal to the amount Company failed to pay to Lender when due, plus all applicable late fees, default interest, and other amounts that may have accrued on such unpaid amount pursuant to the Notes and the Amendment.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 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 September 30, 2020 and December 31, 2019, and for the three and nine months ended September 30, 2020 and 2019 (with the accounts of Jiffy Auto Glass (“JAG”), a former subsidiary, included in the three and nine months ended September 30, 2019). All significant intercompany transactions have been eliminated in consolidation.
Revenues	The Company records revenue under the adoption of ASC 606 by analyzing exchanges with its customers using a five-step analysis: (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 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. In accordance with ASC 606, 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. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (DIGS, Singleseed), (2) Distribution (hemp-related products) and, (3) Services Revenue (Direct Solar, Mobile Web Credit Card Gateway, Shieldsaver). Additionally, the company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar (3) DIGS There were no revenues from Shield Saver or JAG (dissolved in 2019) during the nine months ended September 30, 2020. Retail Sales. Distribution Revenue. Services Revenue. Returns and other adjustments The Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for each shipment, and are netted with gross sales. The Company’s discounts and customer rebates are known at the time of sale and the Company appropriately debits net product revenues for these transactions based on the known discount and customer rebates. The Company estimates for customer returns and allowances based on estimates of historical transactions and accounts for such provisions during the same period in which the related revenues are earned. Customer discounts, returns and rebates on product revenues during the nine months ended September 30, 2020 and 2019 are not material.
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 September 30, 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: Nine months Ended Nine months Ended September 30, September 30, 2020 2019 Series A Preferred Stock 1,315,000,000 1,355,000,000 Convertible notes 2,425,679,721 398,295,673 Warrants 10,000,000 10,000,000 Potentially dilutive securities 3,750,679,721 1,763,295,673
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 – September 30, 2020 $ – $ – $ 3,233,650 $ 3,233,650 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 September 30, 2020: Derivative Liability Balance, December 31, 2019 2,813,150 Additions recognized as debt discount 984,801 Derivative liability settlements (381,102 ) Mark-to-market at September 30, 2020 (183,199 ) Balance, September 30, 2020 $ 3,233,650 Net income for the year included in earnings relating to the liabilities held at September 30, 2020 $ 183,199
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 September 30, 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)	9 Months Ended
	Sep. 30, 2020
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of antidilutive securities excluded from computation of earnings per share	Nine months Ended Nine months Ended September 30, September 30, 2020 2019 Series A Preferred Stock 1,315,000,000 1,355,000,000 Convertible notes 2,425,679,721 398,295,673 Warrants 10,000,000 10,000,000 Potentially dilutive securities 3,750,679,721 1,763,295,673
Schedule of Changes in the fair value of the Company's Level 3 financial liabilities	Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – September 30, 2020 $ – $ – $ 3,233,650 $ 3,233,650 Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability – December 31, 2019 $ – $ – $ 2,813,150 $ 2,813,150
Schedule of derivative liabilities at fair value	Derivative Liability Balance, December 31, 2019 2,813,150 Additions recognized as debt discount 984,801 Derivative liability settlements (381,102 ) Mark-to-market at September 30, 2020 (183,199 ) Balance, September 30, 2020 $ 3,233,650 Net income for the year included in earnings relating to the liabilities held at September 30, 2020 $ 183,199

INVESTMENTS ACQUISITIONS GOODWI

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2020
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
Schedule of Fair value of assets acquired	Intangible assets $ 72,600 Goodwill 1,893,740 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 - Goodwill adjustment (72,600 ) Balances at September 30, 2020: $ 1,893,740
Schedule of Proforma Information	Nine Months Ended September 30, 2019 Net revenue $ 2,924,672 Net loss $ (8,216,037 )

CONVERTIBLE NOTES PAYABLE AND_2

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2020
RELATED PARTY TRANSACTIONS
Schedule of Convertible notes payable	September 30, 2020 December 31, 2019 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 in 2020, resulting in repayment in full in 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 was amended on October 12, 2020 (see Note 11). 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 applied to the 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 investor converted a total of $215,000 of principal and accrued interest of this note into 72,648,022 shares of the Company’s common stock during the nine months ended September 30, 2020. The Iliad Note is secured by substantially all assets of the Company. This note was amended on October 12, 2020 (see Note 11). 2,280,000 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. The investor converted a total of $31,521 of principal and accrued interest of this note into 14,131,355 shares of the Company’s common stock during the nine months ended September 30, 2020. 330,000 - Convertible note payable with an accredited investor dated October 31, 2016, with interest at 0%, due October 31, 2017, convertible at $0.007 per share. This note is currently in default. $ 10,500 $ 10,500 Total convertible notes payable 3,239,990 3,225,225 Less debt discounts (388,940 ) (1,154,327 ) Convertible notes payable, net 2,851,050 2,070,898 Less current portion of convertible notes, net (840,500 ) (2,070,898 ) Long-term convertible notes payable, net $ 2,010,550 $ -
Schedule of maturities of long term debt	2021 $ 840,500 2022 600,000 2023 600,000 2024 600,000 2025 599,490 $ 3,239,990

OBLIGATIONS UNDER CAPITAL LEA_2

OBLIGATIONS UNDER CAPITAL LEASE (Tables)	9 Months Ended
	Sep. 30, 2020
OBLIGATIONS UNDER CAPITAL LEASE
Summary of property held under capital leases	September 30, December 31, 2020 2019 Office and warehouse facilities $ 224,037 $ 224,037 Accumulated amortization (130,429 ) (87,106 ) Total $ 93,608 $ 136,931
Summary of Future maturities of obligations	Twelve months ending September 30, 2021 $ 65,577 2022 44,812 2023 15,029 Total minimum lease payments 125,418 Amounts representing interest (11,209 ) $ 114,209

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2020
DERIVATIVE LIABILITY (Tables)
Schedule of fair value of the derivative liability	Dividend yields 0% Term 0 – 2.0 year Volatility 79.7%–107.0% Risk free rate: 0.12–1.59%

REVENUE CLASSES AND CONCENTRA_2

REVENUE CLASSES AND CONCENTRATIONS (Tables)	9 Months Ended
	Sep. 30, 2020
REVENUE CLASSES AND CONCENTRATIONS (Tables)
Summary of operating revenue for disaggregated revenue purposes	Nine Months Ended September 30, Nine Months Ended September 30, 2020 2019 Revenue by product/service lines: Retail $ 55,937 $ 124,067 Distribution 108,394 475,776 Services 2,331,297 1,570,280 Total $ 2,495,628 $ 2,170,123 Revenue by subsidiary: Singlepoint (parent company) $ 162,574 $ 519,439 SDS 2,301,203 951,430 DIGS 31,851 115,045 Shield Saver - 19,339 JAG - 564,870 Total $ 2,495,628 $ 2,170,123

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)	May 14, 2019
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	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Potentially dilutive securities	3,750,679,721	1,763,295,673
Warrants [Member]
Potentially dilutive securities	10,000,000	10,000,000
Convertible Notes [Member]
Potentially dilutive securities	2,425,679,721	398,295,673
Series A Preferred Stock [Member]
Potentially dilutive securities	1,315,000,000	1,355,000,000

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Fair value of convertible notes derivative liability	$ 3,233,650	$ 2,813,150
Level 3 [Member]
Fair value of convertible notes derivative liability	$ 3,233,650	$ 2,813,150

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Derivative liability, Balance, December 31, 2019	$ 2,813,150	$ 2,813,150
Derivative liability, Additions recognized as debt discount	984,801	984,801
Derivative liability settlements	(381,102)	(381,102)
Derivative liability, Mark-to-market at sep 30, 2020	(183,199)	(183,199)
Derivative liability, Balance, sep 30, 2020	3,233,650	3,233,650
Net loss for the year included in earnings relating to the liabilities held at September, 30 30, 2020	$ 183,199	$ 183,199

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 GOOD_2

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details)	Sep. 30, 2020USD ($)shares
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
Intangible assets	$ 72,600
Goodwill	1,893,740
Total net assets acquired	$ 1,966,340
The purchase price consists of the following:
Common Stock | shares	1,966,340
Total purchase price	$ 1,966,340

INVESTMENTS ACQUISITIONS GOOD_3

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details 1) - SDS [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Balances at Beginning	$ 1,966,340	$ 0
Aggregate goodwill acquired	1,966,340	1,966,340
Impairment losses	0	0
Goodwill adjustment	(72,600)
Balances at End	$ 1,893,740	$ 1,966,340

INVESTMENTS ACQUISITIONS GOOD_4

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details 2)	9 Months Ended
	Sep. 30, 2020USD ($)
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
Net revenue	$ 2,924,672
Net loss	$ (8,216,037)

INVESTMENTS ACQUISITIONS GOOD_5

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	May 14, 2019
Investment	$ 35,000						$ 35,000		$ 60,000
Common stock issued, purchase of the acquired Assets							1,966,340
Intangible assets, net	$ 52,635						52,635		$ 0
Amortization expenses							$ 19,965	$ 0
Common share issued	1,943,081,280						1,943,081,280		1,698,279,820
Total revenue	$ 1,025,129			$ 1,050,374			$ 2,495,628	2,170,123
Net loss	(835,656)	$ (1,179,589)	$ (1,962,792)	$ 653,654	$ (7,546,322)	$ (1,266,691)	$ (3,978,037)	$ (8,159,359)
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							$ 2,301,203
Net loss							(559,363)
Contributed net loss							285,275
Intangible Assets [Member]
Increase/Decrease in intangible assets							72,600
Intangible assets, gross	72,600						$ 72,600
Estimated useful life							5 years
Intangible assets, net	$ 52,635						$ 52,635
Amortization expenses							19,965
Future annual amortization expenses, total							$ 14,520

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Total convertible notes payable	$ 3,239,990	$ 3,225,225
Less debt discounts	(388,940)	(1,154,327)
Convertible notes payable, net	2,851,050	2,070,898
Less current portion of convertible notes	(840,500)	(2,070,898)
Long-term convertible notes payable, net	2,010,550
Convertible Notes [Member]
Total convertible notes payable	10,500	10,500
Convertible Notes Payable One [Member]
Total convertible notes payable	0	100,235
Convertible Notes Payable Two [Member]
Total convertible notes payable	619,490	619,490
Convertible Notes Payable Three [Member]
Total convertible notes payable	2,280,000	2,495,000
Convertible Notes Payable Four [Member]
Total convertible notes payable	$ 330,000	$ 0

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details 1)	Sep. 30, 2020USD ($)
CONVERTIBLE NOTES PAYABLE (Details)
2021	$ 840,500
2022	600,000
2023	600,000
2024	600,000
2025	599,490
Total long-term debt	$ 3,239,990

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Jul. 31, 2020	May 22, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Amortization of debt discounts			$ 1,789,688	$ 1,322,297
Interest expenses			249,033	274,711
Accrued interest			473,200		$ 227,352
Loan proceeds			320,500	$ 1,500,000
Short Term Notes Payable [Member] | May, 2020 [Member]
Debt instrument, principal amount			312,300
Proceeds from loan payable			$ 332,737
Debt instrument, maturity date			May 7, 2022
EIDL [Member]
Loan proceeds	$ 150,000
Interest Rate		3.75%
Debt instrument, maturity date descriptions		a 30-year term, is secured by substantially all assets of the Company, and is due in monthly installments of $731 beginning July 1, 2021
SinglePoint Direct Solar [Member] | Promissory Note [Member]
Debt instrument, maturity date descriptions			Due in 18 monthly installments beginning December 12, 2020.
Debt instrument, principal amount			$ 20,437
Debt instrument, interest rate			1.00%

OBLIGATIONS UNDER CAPITAL LEA_3

OBLIGATIONS UNDER CAPITAL LEASE (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Property, net	$ 93,608	$ 136,931
Office and warehouse facilities [Member]
Property, net	224,037	224,037
Accumulated Amortization [Member]
Property, net	$ (130,429)	$ (87,106)

OBLIGATIONS UNDER CAPITAL LEA_4

OBLIGATIONS UNDER CAPITAL LEASE (Details 1)	Sep. 30, 2020USD ($)
Years Ending June 30
2021	$ 65,577
2022	44,812
2023	15,029
Total minimum lease payments	125,418
Amounts representing interest	(11,209)
Lease payment due	$ 114,209

OBLIGATIONS UNDER CAPITAL LEA_5

OBLIGATIONS UNDER CAPITAL LEASE (Details Narrative)	1 Months Ended				9 Months Ended
	Feb. 28, 2022USD ($)	Feb. 28, 2021USD ($)	Feb. 29, 2020USD ($)	Jan. 31, 2020USD ($)	Sep. 30, 2020USD ($)ft²
Lease Agreements [Member] | July 2, 2019 [Member] | California [Member]
Monthly rental payment increased					$ 2,400
Period of lease					24 months
Office Space [Member]
Monthly rental payment increased	$ 3,758	$ 3,688	$ 3,618
Office Space [Member] | Lease Agreements [Member]
Monthly rental payment increased				$ 3,270
Area leased | ft²					1,400
Address of property					2999 North 44th Street, Phoenix, Arizona 85018

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details)	9 Months Ended
	Sep. 30, 2020
Dividend yield:	0.00%
Minimum [Member]
Term	0 years
Volatility	79.70%
Risk free rate	0.12%
Maximum [Member]
Term	2 years
Volatility	107.00%
Risk free rate	1.59%

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
DERIVATIVE LIABILITY (Tables)
Loss on change in fair value of derivative liability	$ (183,199)	$ (1,617,074)
Fair value of convertible notes derivative liability	$ 3,233,650		$ 2,813,150

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	Mar. 12, 2020	Jan. 13, 2020	Oct. 30, 2020	Apr. 21, 2020	Jun. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jan. 30, 2020	Dec. 31, 2019
Equity Financing Agreement, description				the Company’s common stock, from time to time over the course of twenty-four (24) months after effectiveness of a registration statement on Form S-1 (the “Registration Statement”) of the underlying shares of Common Stock (the “Contract Period”). The Registration Statement was declared effective on July 29, 2020 at which time the Company was authorized to direct GHS to purchase shares of Common Stock of the Company.
Purchase common stock				$ 7,000,000
Common stock issued to Consultant, shares	5,000,000	10,000,000
Common stock, Shares outstanding						1,943,081,280			1,698,279,820
Common stock, Shares issued						1,943,081,280			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						$ 325,217	$ 419,500
Debt instrument, conversion of shares			214,112,511
GHS [Member]
Finance agreement, description						The purchase price of the shares of Common Stock contained in a Put shall be 80% percent of the lowest volume weighted average price (VWAP) of the Company’s Common Stock for ten (10) consecutive trading days preceding the Put. No Put will be made in an amount less than $25,000 or greater than $500,000. In no event is the Company entitled to make a Put or is Investor be entitled to purchase that number of shares of Common Stock of the Company, which when added to the sum of the number of shares of Common Stock beneficially owned, by GHS, would exceed 4.99% of the number of shares of Common Stock outstanding on such date
Convertible Preferred Stock Class A [Member]
Preferred stock, Shares authorized						100,000,000			100,000,000
Undesignated shares						40,000,000			40,000,000
Preferred stock, Shares outstanding						52,600,000			54,200,000
Preferred stock, Shares Issued						52,600,000			54,200,000
Designated shares						60,000,000			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
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
In August and September 2020 [Member]
Issuance of common shares pursuant to investment agreement, shares						70,987,570
Aggregate amount						$ 216,384
Price per share						$ 0.0030
Investor [Member]
Aggregate share of common stock						118,813,890
Common stock issued for conversion of debt and accrued interest					$ 369,500	$ 325,217
President [Member] | April, 2020 [Member] | Convertible Preferred Stock Class A [Member]
Debt instrument, conversion of shares						16,000,000
Debt instrument, converted shares of common stock						400,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Due to related parties	$ 1,286,087	$ 878,515
Accrued expenses, including accrued officer salaries	1,474,888	843,136
Accrued interest	473,200	227,352
DIGS founder [Member]
Accounts payable related parties	0	2,892
Due to related parties	13,192	15,222
CEO, CFO and President [Member]
Accounts payable related parties	0	16,619
Accrued expenses, including accrued officer salaries	905,230	588,611
CEO [Member]
Interest expenses on advances	85,922	74,910
Due from related parties	1,090,700	735,000
Accrued interest	$ 182,195	$ 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
	Jul. 20, 2020	Jan. 31, 2020	May 31, 2018
Mr. Ralston [Member]
Annual salary	$ 50,000
Term of agreement	1 month 15 days
Renewal term description	Pursuant to the Letter of Intent SDS would acquire 51% of the interests of Standard Eco in exchange for $50,000 and shares of common stock of the Company (the “Shares”) valued at $515,000, based on the 10-day volume weighted average price of the common stock immediately preceding the closing date or dates defined in the definitive agreement. The Letter of Intent provides: (i) that the holders of the Shares will agree to enter into voting agreements to vote along in concurrence with board of directors of the Company for a three-year period, (ii) 70% of the quarterly net profits (if any) to be distributed in accordance with ownership percentages within 45 days of the end of the quarter or when the financial statements for each quarter are prepared, (iii) 20% of the annual profit
Mr. Lambrecht [Member]
Annual salary		$ 80,000	$ 220,000
Term of agreement		1 year	3 years
Renewal term description		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.
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 ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Revenue By Product Services [Member]
Retail	$ 55,937	$ 124,067
Distribution	108,394	475,776
Services	2,331,297	1,570,280
Total	2,495,628	2,170,123
Subsidiary [Member]
Single Point (parent company)	162,574	519,439
SDS	2,301,203	951,430
DIGS	31,851	115,045
Shield saver	0	19,339
JAG	0	564,870
TOTAl	$ 2,495,628	$ 2,170,123

REVENUE CLASSES AND CONCENTRA_4

REVENUE CLASSES AND CONCENTRATIONS (Details Narrative)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Concentration risk percentage, description	No customer comprised more than 10% of the Company’s revenue	No customer comprised more than 10% of the Company’s revenue
Revenue [Member] | Customer [Member]
Concentration risk percentage	12.00%	0.00%
Accounts Receivable [Member] | Customer One [Member]
Concentration risk percentage	78.00%	70.00%
Accounts Receivable [Member] | Customer Two [Member]
Concentration risk percentage	23.00%	17.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Oct. 30, 2020	Sep. 30, 2020	Nov. 02, 2020	Oct. 19, 2020	Oct. 09, 2020	Oct. 06, 2020	Dec. 31, 2019
Aggregate shares of common stock	214,112,511
Amendment, description	the period beginning on October 1, 2020 and ending on January 31, 2021 (the “Volume Limitation Period”) Company will limit its sales of Conversion Shares to $25,000 in net proceeds per month. Subject to the terms, conditions and understandings contained in the Amendment, following the timely delivery of the Conversion Shares, Lender agreed that during the Volume Limitation Period: (a) it will not seek to convert any portion of the Outstanding Balance of either of the Notes into Common Stock; and (b) it will not sell any Conversion Shares that were not sold during the Volume Limitation Period (the “Standstill”). During the Volume Limitation Period, on the first day of each month (or within three (3) Trading Days of execution of this Agreement for the October payment), Company will make monthly cash payments to Lender in the amount of $25,000. Lender acknowledges that it has received $5,000 toward the October payment. Beginning on February 1, 2021 and continuing thereafter until the Note is paid in full, Company will make monthly cash payments to Lender in the amount of $50,000.
Aggregate shares of common stock, amount	$ 345,088
Common stock value		$ 194,308					$ 169,828
Common stock, Shares issued		1,943,081,280					1,698,279,820
President [Member] | October 1, 2020 [Member]
Repayment to related party		$ 20,000
UAHC Ventures [Member]
Common stock, Shares issued		180,000,000
Principal, amount		$ 670,000
Maturity date		Dec. 31, 2022
Iliad [Member]
Principal, amount		$ 5,520,000
Maturity date		Dec. 31, 2022
Subsequent Event [Member] | Equity Financing Agreement [Member]
Common stock value			$ 129,228	$ 57,464		$ 61,943
Common stock, Shares issued			54,261,750	27,066,574		29,136,204
Class A Preferred Stock [Member] | Subsequent Event [Member] | Directors [Member]
Common stock value					$ 555,000
Common stock, Shares issued					7,400,000