Good Gaming (GMER) 10-K 30 Mar 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 12, 2020	Jun. 30, 2019
Document And Entity Information
Entity Registrant Name	GOOD GAMING, INC.
Entity Central Index Key	0001454742
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 393,180
Entity Common Stock, Shares Outstanding		53,988,755
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current Assets
Cash and Cash Equivalents	$ 2,022	$ 12,449
Prepaid expenses- related party	8,750	10,000
Total Current Assets	10,772	22,449
Furniture and Equipment, Net	5,180	28,853
Gaming Software, Net		450,000
TOTAL ASSETS	15,952	501,302
Current Liabilities
Accounts Payable and Accrued Expenses	133,260	111,973
Derivative Liability	777,118	574,797
Notes Payable- related party	13,440	13,440
Convertible Debentures, current	100,260	100,260
Notes Payable - ViaOne Services	1,738,295	1,316,484
Total Current Liabilities	2,762,373	2,116,954
Total Liabilities	2,762,373	2,116,954
Stockholders' Deficit
Common Stock Authorized: 100,000,000 Common Shares, With a Par Value of $0.001 Per Share; Issued and Outstanding: 53,988,755 Shares at December 31, 2019 and 49,717,922 Shares at December 31, 2018	53,988	49,718
Additional Paid-In Capital	4,210,995	4,215,264
Accumulated Deficit	(7,011,482)	(5,880,713)
Total Stockholders' Deficit	(2,746,421)	(1,615,652)
TOTAL LIABILITIES & DEFICIT	15,952	501,302
Series A Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock	8	8
Total Stockholders' Deficit		8
Series B Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock	69	69
Total Stockholders' Deficit		69
Series C Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock	1	1
Total Stockholders' Deficit		1
Series D Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock		1
Total Stockholders' Deficit		$ 1

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Preferred stock, shares authorized	2,250,000
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	53,988,755	49,717,922
Common stock, shares outstanding	53,988,755	49,717,922
Series A Preferred Stock [Member]
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	7,500	7,500
Preferred stock, shares outstanding	7,500	7,500
Series B Preferred Stock [Member]
Preferred stock, shares authorized	249,999	249,999
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	68,997	68,997
Preferred stock, shares outstanding	68,997	68,997
Series C Preferred Stock [Member]
Preferred stock, shares authorized	1	1
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	1	1
Preferred stock, shares outstanding	1	1
Series D Preferred Stock [Member]
Preferred stock, shares authorized	350	350
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	1
Preferred stock, shares outstanding	0	1

Statement of Operations

Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenues	$ 49,519	$ 109,575
Cost of Revenues	23,020	29,943
Gross Profit	26,499	79,632
Operating Expenses
General & Administrative	54,966	110,323
Contract Labor	36,328	112,963
Payroll Expense		41,986
Depreciation and Amortization Expense	455,416	307,557
Professional Fees	358,732	417,616
Total Operating Expenses	905,442	990,445
Operating Loss	(878,943)	(910,813)
Other Income (Expense)
Loss on Stock Conversion		(75,395)
Gain in Debt Settlement		40,000
Loss on disposal of Fixed Assets	(17,779)
Interest Income
Interest Expense	(31,726)	(21,958)
Gain (Loss) on Change in Fair Value of Derivative Liability	(202,321)	(23,527)
Total Other Income (Loss)	(251,826)	(80,880)
Net Loss Before Discontinued Operations	(1,130,769)	(991,693)
Discontinued Operations
Net Loss	$ (1,130,769)	$ (991,693)
Net Loss Per Share, Basic and Diluted	$ (0.02)	$ (0.04)
Weighted Average Shares Outstanding	53,921,421	24,158,309

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating Activities
Net Loss	$ (1,130,769)	$ (991,693)
Adjustments To Reconcile Net Loss to Net Cash Used In Operating Activities
Depreciation and Amortization	455,416	307,557
Gain on Debt Settlement		(40,000)
Change In Fair Value Of Derivative Liability	202,321	(23,527)
Loss on Disposal of Fixed Assets	17,779
Changes in operating assets and liabilities
Due from Affiliate		700
Prepaid Expenses	1,250	(10,000)
Accounts Payable and Accrued Liabilities	21,287	17,279
Net Cash Provided By (Used in) Operating Activities	(432,716)	(739,684)
Investing Activities
Proceeds from sale of Property and Equipment	2,500
Purchase Of Equipment	(2,022)	(26,250)
Net Cash Provided By (Used in) Investing Activities	478	(26,250)
Financing Activities
Proceeds From Sale Of Preferred Stock Series D		105,000
Repayments of Preferred Stock Series D		(63,241)
Due To ViaOne Services	421,811	675,587
Net Cash Provided By (Used In) Financing Activities	421,811	717,346
Change in Cash and Cash Equivalents	(10,427)	(48,588)
Cash and Cash Equivalents, Beginning Of Year	12,449	61,037
Cash and Cash Equivalents, End Of Year	2,022	12,449
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for taxes
Non-Cash Investing And Financing Activities
Common Shares Issued for Conversion Of Debt		290,134
Conversion of Loan to ViaOneDebt Discount Due To Beneficial Conversion Feature
Shares Issued For Acquisition Of Software

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)	Class A Preferred Stock [Member]	Class B Preferred Stock [Member]	Class C Preferred Stock [Member]	Class D Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Beginning balance at Dec. 31, 2017	$ 8	$ 165	$ 1	$ 1	$ 2,881	$ 3,996,373	$ (4,889,020)	$ (889,591)
Beginning balance, shares at Dec. 31, 2017	7,500	164,781	1	105	2,881,424
Common shares issued for conversion of debt
Common shares issued for conversion of debt, shares
Conversion of common shares to preferred shares
Conversion of common shares to preferred shares, shares
Conversion of preferred shares B to common shares		$ (96)			$ 19,117	$ (19,021)
Conversion of preferred shares B to common shares, shares		(95,584)			19,116,800
Conversion of preferred shares D to Common Shares				(1)	15,024	(155,375)		(140,352)
Conversion of preferred shares D to Common Shares, shares				(160)	15,023,505
Conversion of preferred shares D to Cash
Conversion of preferred shares D to Cash, shares				(44)
Conversion of Via One Loan to Common Stocks					$ 8,333	191,667		200,000
Conversion of Via One Loan to Common Stocks, shares					8,333,333
Conversion of Iconic Note 1 & 2					$ 2,708	80,448		83,156
Conversion of Iconic Note 1 & 2, shares					2,707,266
Conversion of HGT Convertible Note					$ 1,655	16,173		17,828
Conversion of HGT Convertible Note, shares					1,655,594
Issuance of Series D Shares				$ 1		104,999		105,000
Issuance of Series D shares, shares				105
Net income (loss)							(991,693)	(991,693)
Ending balance at Dec. 31, 2018	$ 8	$ 69	$ 1	$ 1	$ 49,718	4,215,264	(5,880,713)	(1,615,652)
Ending balance, shares at Dec. 31, 2018	7,500	69,197	1	6	49,717,922
Conversion of preferred shares B to common shares					$ 3,750	(3,750)
Conversion of preferred shares B to common shares, shares		(200)			3,750,000
Conversion of preferred shares D to Common Shares				(1)	520	(519)
Conversion of preferred shares D to Common Shares, shares				(6)	520,833
Net income (loss)							(1,130,769)	(1,130,769)
Ending balance at Dec. 31, 2019	$ 8	$ 69	$ 1		$ 53,988	$ 4,210,995	$ (7,011,482)	$ (2,746,421)
Ending balance, shares at Dec. 31, 2019	7,500	68,997	1		53,988,755

Nature of Operations and Contin

Nature of Operations and Continuance of Business	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Continuance of Business	1. Nature of Operations and Continuance of Business Good Gaming, Inc. (Formerly HDS International Corp.) (the “Company”) was incorporated on November 3, 2008 under the laws of the State of Nevada. The Company is a leading tournament gaming platform and online destination targeting over 250 million e-sports players and participants worldwide that want to compete at the high school or college level. A substantial portion of the Company’s activities has involved developing a business plan and establishing contacts and visibility in the marketplace and the Company has not generated any substantial revenue to date. Beginning in 2018, the Company began deriving revenue by providing transaction verification services within the digital currency networks of cryptocurrencies. However, on December 12, 2018, the Company discontinued such transaction verification services by dissolving Crypto Strategies Group, Inc., its wholly-owned subsidiary. Going Concern These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has generated minimal revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future. As of December 31, 2019, the Company had a working capital deficiency of $2,751,601 and an accumulated deficit of $7,011,482. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company’s future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Reverse Stock Split On February 17, 2017, the Board of Directors of the Company approved a reverse split of its common and preferred shares on a 1 for 1,000 basis. The Articles of Incorporation were amended, decreasing the authorized common shares from 2,000,000,000 to 100,000,000 and decreasing the authorized preferred shares from 450,000,000 to 2,250,000. A special meeting of the Company’s shareholders was not required since written consent was obtained by the stockholders who held the majority of the outstanding voting stock. The Reverse Stock Split became effective on June 14, 2017. All references in this Annual Report regarding the number of preferred and common shares, price per share and weighted average shares of common stock have been adjusted to reflect the Reverse Stock Split on a retroactive basis for all prior periods presented, unless otherwise noted, including reclassifying an amount equal to the reduction in par value of common and preferred stock to additional paid-in capital.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. The Company regularly evaluates estimates and assumptions related to the fair values of convertible debentures, derivative liability, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Certain reclassifications have been made to prior-year amounts to conform to the current period presentation. Cash Equivalents The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents. Amounts receivable from credit card processors are also considered cash equivalents because they are both short-term and highly liquid in nature. Intangible Assets Intangible assets are carried at the purchased cost less accumulated amortization. Amortization is computed over the estimated useful lives of the respective assets, generally five years. Impairment of Long-Lived Assets Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. Beneficial Conversion Features From time to time, the Company may issue convertible notes that may contain an embedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. Derivative Liability From time to time, the Company may issue equity instruments that may contain an embedded derivative instrument which may result in a derivative liability. A derivative liability exists on the date the equity instrument is issued when there is a contingent exercise provision. The derivative liability is recorded at its fair value calculated by using an option pricing model. The fair value of the derivative liability is then calculated on each balance sheet date with the corresponding gains and losses recorded in the statement of operations. Basic and Diluted Net Loss Per Share The Company computes net loss per share in accordance with ASC 260, Earnings Per Share, which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. On December 31, 2019 and December 31, 2018, the Company had 10,000,000 and 10,000,000 potentially dilutive shares from outstanding convertible debentures, respectively. Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these consolidated financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. Unrecognized tax positions, if ever recognized in the consolidated financial statements, are recorded in the statement of operations as part of the income tax provision. Our policy is to recognize interest and penalties accrued on uncertain tax positions, if any, as part of the income tax provision. The Company has no liability for uncertain tax positions. Unrecognized tax positions, if ever recognized in the consolidated financial statements, are recorded in the statement of operations as part of the income tax provision. The Company’s policy is to recognize interest and penalties accrued on uncertain tax positions, if any, as part of the income tax provision. The Company has no liability for uncertain tax positions. On March 22, 2017, tax reform legislation known as the Tax Cuts and Jobs Act (the “U.S. Tax Reform Act”) was enacted in the United States. The U.S. Tax Reform Act, among other things, reduced the U.S. corporate income tax rate from 35% to 21% beginning in 2018. On March 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on how to account for the effects of the U.S. Tax Reform Act under ASC 740. Financial Instruments ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument categorized within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s balance sheet as at December 31, 2019 and 2018 as follows: Description Fair Value Measurements at December 31, 2019 Using Fair Value Hierarchy Total Level 1 Level 2 Level 3 Derivative liability $ 777,118 $ - $ - $ 777,118 Total $ 777,118 $ - $ - $ 777,118 Description Fair Value Measurements at December 31, 2018 Using Fair Value Hierarchy Total Level 1 Level 2 Level 3 Derivative liability $ 574,797 $ - $ - $ 574,797 Total $ 574,797 $ - $ - $ 574,797 The carrying values of all of our other financial instruments, which include accounts payable and accrued liabilities, and amounts due to related parties approximate their current fair values because of their nature and respective maturity dates or durations. Advertising Expenses Advertising expenses are included in general and administrative expenses in the Statements of Operations and are expensed as incurred. The Company incurred $14,080 and $55,838 in advertising and promotion expenses in the years ended December 31, 2019 and 2018, respectively. Revenue Recognition Revenue is recognized in accordance with ASC 606. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.. Revenues primarily include revenues from microtransactions. Microtransaction revenues are derived from the sale of virtual goods to the Company’s players. Proceeds from the sales of virtual goods directly are recognized as revenues when a player uses the virtual goods. Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842), which amends the existing accounting standards for leases. The new standard requires lessees to record a right-of-use (“ROU”) asset and a corresponding lease liability on the balance sheet (with the exception of short-term leases). This new standard is effective for annual reporting periods beginning after December 15, 2018, and interim reporting periods within those annual reporting periods, with early adoption permitted. We adopted this new standard effective January 1, 2019. Adoption did not have any effect on the Company as it does not have any leases. The Company has implemented all other new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2019
Other Assets [Abstract]
Other Assets	3. Other Assets Furniture and fixtures consisted of the following: December 31, 2019 2018 Computers $ 14,998 $ 39,226 Accumulated Depreciation (9,818 ) (10,373 ) $ 5,180 $ 28,853 Depreciation expense for the years ended December 31, 2019 and 2018 was $5,416 and $7,557, respectively. On February 17, 2016, the Company acquired Good Gaming’s assets including intellectual property, trademarks, software code, equipment and other from CMG Holdings Group, Inc. The Company valued the software purchased at $1,200,000. The software has a useful life of 5 years. During the 4th Quarter of 2018, the Company assessed the useful life of the software and determined that the remaining useful life was 1.25 years. As such, the Company prospectively is amortizing the Software through December 31, 2019. Amortization for the years ended December 31, 2019 and 2018 was $450,000 and $300,000, respectively. The software consisted of the following: December 31, 2019 2018 Software $ 1,200,000 $ 1,200,000 Accumulated Amortization (1,200,000 ) (750,000 ) $ - $ 450,000

Debt

Debt	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt	4. Debt Convertible Debentures On April 1, 2015, we entered into a transaction with Iconic Holdings (“Iconic”) whereby Iconic agreed to provide up to $600,000 through a structured convertible promissory note (the “2015 Iconic Note”), with funds to be received in tranches. The note bears interest of 10% and was due April 1, 2016. The initial proceeds of $40,000 was received on April 9, 2015, with $30,000 remitted and delivered to us, $4,000 retained by Iconic as an original issue discount, and $6,000 retained by Iconic for legal expenses. On February 17, 2016 as part of a settlement between Iconic and the Company, the 2015 Iconic Note along with a remaining balance of $8,300 from former JABRO-Asher notes were restructured to a principal amount of $25,000 with a due date of June 18, 2017 and an interest rate of 0%. Iconic is subject to strict lock-up and leak-out provisions. Additionally, as part of the February 2016 settlement with Iconic, Iconic funded $100,000 new debentures (the “$100,000 Convertible Promissory Note”) due August 2018 bearing 0% interest with the lender subject to strict lock-up and leak-out provisions. On June 27, 2017, Iconic’s $100,000 Convertible Promissory Note issued on February 18, 2016 was amended to reflect an amendment of the conversion price from $.10 cents to $.08 cents per share of common stock. On July 5, 2017, Iconic converted $15,895 of its $100,000 Convertible Promissory Note. On July 25, 2017, Iconic converted $18,950 of its $100,000 Convertible Promissory Note. On January 23, 2018, Iconic converted $65,155 of its $100,000 Convertible Promissory Note. Accordingly, the $100,000 Convertible Promissory Note issued on February 18, 2016 was fully converted into 1,250,001 shares of the Company’s common stock. On April 15, 2015, the Company issued a convertible debenture with the principal amount of $100,000 to HGT Capital, LLC (“HGT”), a non-related party. During the quarter ended June 30, 2015, the Company received the first $50,000 in payment. The remaining $50,000 payment would be made at the request of the borrower. No additional payments were made as of September 30, 2018. Under the terms of the debentures, the amount was unsecured and was due on October 16, 2016. It was convertible into shares of common stock any time after the maturity date at a conversion rate of 50% of the average of the five lowest closing bid prices of the Company’s common stock for the thirty trading days ending one trading day prior to the date the conversion notice was sent by the holder to the Company. On September 21, 2018, the Company entered into a modification agreement with HGT with respect to the convertible promissory note which had had a balance of $107,238. Pursuant to such modification agreement, all defaults were waived and it was agreed that such note will convert at a 25% discount to the market rather than the default rate. HGT also agreed to certain sale restrictions which limit the amount of shares that they can sell in any month for the next three months. HGT also agreed to dismiss, with prejudice, the lawsuit that it had filed against the Company. On June 29, 2017, the Company issued Iconic a 10% Convertible Promissory Note in the principal amount of $27,000 (the “2017 Iconic Note”). Upon the execution of such Note, the sum of $9,000 was remitted and delivered to the Company. On August 14, 2017, Iconic remitted and delivered to the Company another $9,000. The Company was only required to repay the amount funded and the Company was not required to repay any unfunded portion of the 2017 Iconic Note. As of March 31, 2018, the Company had received a total $18,000 of the $27,000 principal amount. On April 16, 2018, the note was fully converted. As part of the asset purchase agreement between CMG Holdings Group, Inc. (“CMG Holdings”) and the Company, the Company issued SirenGPS a 0% convertible debenture of $60,000 that matured in August 2018. The debenture was convertible into the Company’s common stock at a 20% discount to the 20-day moving average of the Company’s common stock after a period of seven months. The debt was subject to strict lock-up and leak-out provisions. Recently, ViaOne Services, LLC, a Texas Limited Liability Corporation (“ViaOne”) purchased this debenture from SirenGPS at face value. The Company entered into a line of credit agreement (“Line Of Credit”) with ViaOne on September 27, 2018 (the “Effective Date”). This Line of Credit dated as of, was entered into by and between the Company and ViaOne. The Company had an immediate need for additional capital and asked ViaOne to make a new loan(s) in an initial amount of $25,000 on the Effective Date (the “New Loan”). The Company may need additional capital and ViaOne has agreed pursuant to this Line of Credit to provide for additional advances, although ViaOne shall have no obligation to make any additional loans. Any further New Loans shall be memorialized in a promissory note with substantially the same terms as the New Loan and shall be secured by all of the assets of the Company. On or before the Effective Date, the Company may request in writing to ViaOne that it loan the Company additional sums of up to $250,000 and within five days of such request(s), ViaOne shall have the right, but not an obligation, to make additional loans to the Company and the Company shall in turn immediately issue a note in the amount of such loan. In consideration for making the New Loan, the Company entered into a security agreement whereby ViaOne received a senior security interest in all of the assets of the Company.

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liabilities	5. Derivative Liabilities The following inputs and assumptions were used to value the convertible debentures outstanding during the years ended December 31, 2019 and December 31, 2018: The projected annual volatility for each valuation period was based on the historic volatility of the Company of 194% and 381.8% at December 31, 2019 and 2018, respectively. The risk free rate was 1.48% and 2.45% at December 31, 2019 and 2018, respectively. The expected life was one year and the dividend yield was 0% for each year. A summary of the activity of the derivative liability is shown below: Balance, December 31, 2017 $ 570,643 Change in value 4,154 Balance, December 31, 2018 574,797 Change in value 202,321 Balance, December 31, 2019 $ 777,118

Common Stock

Common Stock	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Common Stock	6. Common Stock Equity Transactions for the Year Ended December 31, 2018: On January 8, 2018, Silver Linings Management, LLC converted 15,000 shares of the Company’s Series B Preferred Stock into 3,000,000 shares of the Company’s common stock. On January 8, 2018, Britton & Associates converted 5,000 of the Company’s Series B Preferred Shares into 1,000,000 shares of the Company’s common stock. On January 9, 2018, ViaOne converted $200,000 of its convertible note into 8,333,333 shares of the Company’s common stock. On January 12, 2018, SSB Trading converted 10,000 of the Company’s Series B Preferred Shares into 2,000,000 shares of the Company’s common stock. On January 12, 2018, CMG Holdings converted 5,605 of the Company’s Series B Preferred Shares into 1,211,000 common shares of the Company. On January 18, 2018, CMG Holdings converted 9,000 of the Company’s Series B Preferred Shares into 1,800,000 shares of the Company’s common stock. On January 23, 2018, Iconic converted $65,155 of its convertible note into 814,438 shares of the Company’s common stock. On January 26, 2018, Michael Tadin converted 5,000 of the Company’s Series B Preferred Shares into 1,000,000 shares of the Company’s common stock. On February 9, 2018, Vik Grover converted 8,665 of the Company’s Series B Preferred Shares into 1,733,000 shares of common stock of the Company. On April 16, 2018, Iconic converted $18,000 of a convertible note into 1,892,828 shares of the Company’s common stock. On April 13, 2018, RedDiamond Partners, Inc. (“RedDiamond”) converted 5 shares of Series D Preferred Stock into 555,556 shares of the Company’s common stock. On April 17, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 609,756 shares of the Company’s common stock. On April 23, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 806,452 of the Company’s common stock. On May 9, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 1,020,408 of the Company’s common stock. On May 23, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 657,895 of the Company’s common stock. On June 19, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 1,234,756 of the Company’s common stock. On July 9, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 1,250,000 of the Company’s common stock. On July 24, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 1,467,391 of the Company’s common stock. On September 25, 2018, RedDiamond converted 6.50 shares of Series D Preferred Stock into 1,450,893 of the Company’s common stock. On October 16, 2018, RedDiamond converted 6.50 shares of Series D Preferred Stock into 1,377,119 of the Company’s common stock. On November 1, 2018, RedDiamond converted 6.34 shares of Series D Preferred Stock into 792,750 of the Company’s common stock. On November 6, 2018, Lincoln Acquisition converted 17,314 shares of Preferred B Stock into 3,462,800 of the Company’s common stock. On November 13, 2018, RedDiamond converted 6 shares of Series D Preferred Stock into 1,027,397 of the Company’s common stock. On November 29, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 961,538 of the Company’s common stock. On November 29, 2018, HGT converted $6,978 of a convertible note into 1,655,594 shares of the Company’s common stock. On December 14, 2018, Lincoln Acquisition converted 20,000 shares of Preferred B Stock into 4,000,000 of the Company’s common stock. On December 21, 2018, RedDiamond converted 10 shares of Series D Preferred Stock into 1,811,594 of the Company’s common stock. Equity Transactions for the Year Ended December 31, 2019: On January 2, 2019, Lincoln Acquisition converted 200 shares of Preferred B Stock into 3,750,000 of the Company’s common stock On January 10, 2019, RedDiamond converted 6 shares of Series D Preferred Stock into 520,833 of the Company’s common stock.

Preferred Stock

Preferred Stock	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Preferred Stock	7. Preferred Stock Our Articles of Incorporation authorize us to issue up to 2,250,350 shares of preferred stock, $0.001 par value. Of the 2,250,000 authorized shares of preferred stock, the total number of shares of Series A Preferred Shares the Corporation shall have the authority to issue is Two Hundred Forty Nine thousand Nine Hundred Ninety Nine (249,999), with a stated par value of $0.001 per share, the total number of shares of Series B Preferred Shares the Corporation shall have the authority to issue is Two Million (2,000,000), with a stated par value of $0.001 per share and the total number of shares of Series C Preferred Shares the Corporation shall have the authority to issue is One (1), with a stated par value of $0.001 per share. Our Board of Directors is authorized, without further action by the shareholders, to issue shares of preferred stock and to fix the designations, number, rights, preferences, privileges and restrictions thereof, including dividend rights, conversion rights, voting rights, terms of redemption, liquidation preferences and sinking fund terms. We believe that the Board of Directors’ power to set the terms of, and our ability to issue preferred stock, will provide flexibility in connection with possible financing or acquisition transactions in the future. The issuance of preferred stock, however, could adversely affect the voting power of holders of common stock and decrease the amount of any liquidation distribution to such holders. The presence of outstanding preferred stock could also have the effect of delaying, deterring or preventing a change in control of our company. As of December 31, 2019, we had 7,500 shares of our Series A preferred stock, 68,997 shares of Series B preferred stock, 1 share of Series C Preferred Stock, and 0 shares of Series D Preferred Stock issued and outstanding. The 7,500 issued and outstanding shares of Series A Preferred Stock are convertible into shares of common stock at a rate of 20 common shares for each Series A Preferred Share. The 68,997 issued and outstanding shares of Series B Preferred Stock are convertible into shares of common stock at a rate of 200 common shares for each Series B Preferred Share. If all of our Series A Preferred Stock and Series B Preferred Stock are converted into shares of common stock, the number of issued and outstanding shares of our common stock will increase by 13,949,400 shares. The 1 issued and outstanding shares of Series C Preferred Stock has voting rights equivalent to 51% of all shares entitled to vote and is held by ViaOne Services LLC, a Company controlled by our CEO. The 6 issued and outstanding shares of Series D Preferred Stock as of December 31, 2018 were convertible into shares of common stock at a rate of 125% of the conversion amount at a price that was the lower of 110% of the volume weighted average price (“VWAP”) of the common stock on the closing date, the VWAP of the common stock on the conversion date or the VWAP of the common stock on the date prior to the conversion date. Series D Preferred Stock was convertible beginning 6 months from the issue date. On September 21, 2018, RedDiamond modified the agreement with the Company. RedDiamond and the Company agreed that the Preferred Shares were convertible into Common Stock (the “Conversion Shares”) at the lower of the Fixed Conversion Price ($.06 per share) or at the VWAP which shall be defined as the average of the five (5) lowest closing prices during the 20 days prior to conversion; for the avoidance of doubt, RedDiamond had not waived its right to the 25% Conversion Premium as defined in the COD. The Company had the obligation to redeem 46.531 of the Preferred Shares (which represents 50% of the Preferred Shares owned by RedDiamond) at 110% of the Stated Value of $46,531 by making three equal payments of $17,061 on October 15, 2018, November 15, 2018 and December 15, 2018. On January 10, 2019, RedDiamond converted the last six (6) shares of Series D Preferred Stock into the Company’s common stock. The Series A, Series B, Series C and Series D have a liquidation preference to the common shareholders.

Warrant

Warrant	12 Months Ended
	Dec. 31, 2019
Warrant
Warrant	8. Warrant In connection with the $100,000 convertible debenture issued to HGT, the Company issued HGT a warrant to purchase 100,000 shares of the Company’s common stock at $1.00 per share. This warrant was not exercised as of December 31, 2019, is exercisable through April 15, 2020 and had a remaining life of .29 years as of December 31, 2019. The intrinsic value of the warrant at December 31, 2019 was zero as the exercise price exceeded the closing stock price.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	9. Related Party Transactions On or around April 7, 2016, Silver Linings Management, LLC funded the Company $13,440 in the form of convertible debentures secured by certain high-powered gaming machines purchased from XIDAX. Such note bore interest at a rate of 10% per annum, payable in cash or kind at the option of the Company, matured on April 1, 2018, and was convertible into Series B Preferred shares at the option of the holder at any time. On January 08, 2019, Silver Linings Management converted its Series B Preferred shares into shares of the Company’s Common Stock. On November 30, 2016, ViaOne purchased a Secured Promissory Note equal to a maximum initial principal amount of $150,000 issued by the Company to ViaOne. As additional advances were made by ViaOne to the Company, the principal amount of the Note was increased to $225,000 and $363,000 by amendments dated January 31, 2017 and March 1, 2017, respectively. On May 5, 2017, ViaOne delivered a default notice to the Company pursuant to Section 6 of the Note Purchase Agreement but has subsequently extended the due date and has increased the funding up to One Million ($1,000,000) dollars. After giving the Company a fifteen (15) day notice period to cure the default under the Stock Pledge Agreement, dated November 30, 2016, entered by and among the Company, CMG and ViaOne (“Pledge Agreement”), ViaOne took possession of the Series C Stock, which was subject of the Pledge Agreement. The Secured Promissory Note as amended increased from time to time due to additional advances provided to the Company by ViaOne. On September 1, 2017, the Company executed an amended Employee Services Agreement with ViaOne which stipulated that ViaOne would continue providing to the Company services relating to the Company’s human resources, marketing, advertising, accounting and financing for a monthly management fee of $25,000. This agreement was amended on January 1, 2018. The accrued monthly management fees, $100,000 at December 31, 2017, are convertible by ViaOne into the Company’s common stock at a rate of 125% of the accrued fees at a conversion price of (i) $0.05 per share; or (ii) the volume weighted adjusted price (“VWAP”) of the common stock on the 14th day of each month if the 14th of that month is a trading day. In the event the 14th day of a month falls on a Saturday, Sunday, or a trading holiday, the VWAP of the Common Stock will be valued on the last trading day before the 14th day of the month. On September 27, 2018, the Company and ViaOne, entered into a Line of Credit Agreement (the “LOC Agreement”), pursuant to which the Company issued a secured promissory note with the initial principal amount of $25,000 to ViaOne in exchange for a loan of $25,000 (the “Initial Loan Amount”). In accordance with this Agreement, the Company may request ViaOne to provide loans of up to $250,000, including the Initial Loan Amount, and ViaOne has the right to decide whether it will honor such request. The Initial Loan Amount shall become due on September 30, 2019 (the “Maturity Date”) and bears an interest rate of 8.0% per annum. The unpaid principal and interest of the Promissory Note after the Maturity Date shall accrue interest at a rate of 18.0% per annum. The principal amount of the Promissory Note may increase from time to time up to $250,000 in accordance with the terms and conditions of the Agreement. In connection with the Agreement and Promissory Note, the Company and ViaOne executed a security agreement dated September 27, 2018 whereby the Company granted ViaOne a security interest in all of its assets, including without limitation, cash, inventory, account receivables, real property and intellectual properties, to secure the repayment of the loans made pursuant to the LOC Agreement and Promissory Note. As of December 31, 2019, the total amount owed to ViaOne was $1,738,295. During the years ended December 31, 2019 and 2018, interest expense of $31,726 and $21,958 were incurred with related parties. The Company’s Chairman and Chief Executive Officer is the Chairman of ViaOne. The prepaid expenses are an insurance policy purchased from a related Company.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	10. Income Taxes The Company has a net operating loss carried forward of approximately $3,257,000 available to offset taxable income in future years which commence expiring in fiscal 2030. The U.S. Tax Reform Act amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and business. For businesses, the Act reduces the corporate tax rate from a maximum of 35% to a flat 21% rate. The rate reduction is effective on January 1, 2018. As a result of the rate reduction, the Company has reduced the deferred tax asset balance as of December 31, 2017 by $80,329. As a result of the full valuation allowance on the net deferred tax assets, there was a corresponding adjustment to the valuation allowance for this same amount. Therefore, there is no impact on the Company’s 2017 earnings for the law change. The significant components of deferred income tax assets and liabilities at December 31, 2019 and 2018 are as follows: 2019 2018 Net Operating Loss Carryforward $ 693,925 $ 545,754, Valuation allowance (693,925 ) $ (545,754 ) Net Deferred Tax Asset $ - $ - The income tax benefit has been computed by applying the weighted average income tax rates of Canada (federal and provincial statutory rates) and of the United States (federal and state rates) of 21% to a net loss before income taxes calculated for each jurisdiction. The tax effects of significant temporary differences, which comprise future tax assets and liabilities, are as follows: 2019 2018 Income tax recovery at statutory rate $ 237,461 $ 208,256 Valuation allowance change (237,4617 ) $ (208,256 ) Provision for income taxes $ - $ -

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. Commitments and Contingencies None.

Acquisition and Discontinued Op

Acquisition and Discontinued Operations	12 Months Ended
	Dec. 31, 2019
Syndicate Studios, LLC [Member]
Acquisition and Discontinued Operations	12. Acquisition and Discontinued Operations On March 21, 2018, the Company announced the acquisition of Crypto Strategies Group, Inc. for consideration of $500. The Company intended to diversify its business and enter into the cryptocurrency market through such acquisition. As the acquisition was between entities under common control with the Company, the assets and liabilities were recorded at their carrying amount on the date of transfer. On the date of transfer, Crypto Strategies Group, Inc. had no assets or liabilities. On December 12, 2018, the Company dissolved Crypto Strategies Group, Inc. and the net liabilities were assumed by a related party.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	13. Subsequent Events None.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. The Company regularly evaluates estimates and assumptions related to the fair values of convertible debentures, derivative liability, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Certain reclassifications have been made to prior-year amounts to conform to the current period presentation.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents. Amounts receivable from credit card processors are also considered cash equivalents because they are both short-term and highly liquid in nature.
Intangible Assets	Intangible Assets Intangible assets are carried at the purchased cost less accumulated amortization. Amortization is computed over the estimated useful lives of the respective assets, generally five years.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.
Beneficial Conversion Features	Beneficial Conversion Features From time to time, the Company may issue convertible notes that may contain an embedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.
Derivative Liability	Derivative Liability From time to time, the Company may issue equity instruments that may contain an embedded derivative instrument which may result in a derivative liability. A derivative liability exists on the date the equity instrument is issued when there is a contingent exercise provision. The derivative liability is recorded at its fair value calculated by using an option pricing model. The fair value of the derivative liability is then calculated on each balance sheet date with the corresponding gains and losses recorded in the statement of operations.
Basic and Diluted Net Loss Per Share	Basic and Diluted Net Loss Per Share The Company computes net loss per share in accordance with ASC 260, Earnings Per Share, which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. On December 31, 2019 and December 31, 2018, the Company had 10,000,000 and 10,000,000 potentially dilutive shares from outstanding convertible debentures, respectively.
Income Taxes	Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these consolidated financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. Unrecognized tax positions, if ever recognized in the consolidated financial statements, are recorded in the statement of operations as part of the income tax provision. Our policy is to recognize interest and penalties accrued on uncertain tax positions, if any, as part of the income tax provision. The Company has no liability for uncertain tax positions. Unrecognized tax positions, if ever recognized in the consolidated financial statements, are recorded in the statement of operations as part of the income tax provision. The Company’s policy is to recognize interest and penalties accrued on uncertain tax positions, if any, as part of the income tax provision. The Company has no liability for uncertain tax positions. On March 22, 2017, tax reform legislation known as the Tax Cuts and Jobs Act (the “U.S. Tax Reform Act”) was enacted in the United States. The U.S. Tax Reform Act, among other things, reduced the U.S. corporate income tax rate from 35% to 21% beginning in 2018. On March 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on how to account for the effects of the U.S. Tax Reform Act under ASC 740.
Financial Instruments	Financial Instruments ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument categorized within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s balance sheet as at December 31, 2019 and 2018 as follows: Description Fair Value Measurements at December 31, 2019 Using Fair Value Hierarchy Total Level 1 Level 2 Level 3 Derivative liability $ 777,118 $ - $ - $ 777,118 Total $ 777,118 $ - $ - $ 777,118 Description Fair Value Measurements at December 31, 2018 Using Fair Value Hierarchy Total Level 1 Level 2 Level 3 Derivative liability $ 574,797 $ - $ - $ 574,797 Total $ 574,797 $ - $ - $ 574,797 The carrying values of all of our other financial instruments, which include accounts payable and accrued liabilities, and amounts due to related parties approximate their current fair values because of their nature and respective maturity dates or durations.
Advertising Expenses	Advertising Expenses Advertising expenses are included in general and administrative expenses in the Statements of Operations and are expensed as incurred. The Company incurred $14,080 and $55,838 in advertising and promotion expenses in the years ended December 31, 2019 and 2018, respectively.
Revenue Recognition	Revenue Recognition Revenue is recognized in accordance with ASC 606. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.. Revenues primarily include revenues from microtransactions. Microtransaction revenues are derived from the sale of virtual goods to the Company’s players. Proceeds from the sales of virtual goods directly are recognized as revenues when a player uses the virtual goods.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842), which amends the existing accounting standards for leases. The new standard requires lessees to record a right-of-use (“ROU”) asset and a corresponding lease liability on the balance sheet (with the exception of short-term leases). This new standard is effective for annual reporting periods beginning after December 15, 2018, and interim reporting periods within those annual reporting periods, with early adoption permitted. We adopted this new standard effective January 1, 2019. Adoption did not have any effect on the Company as it does not have any leases. The Company has implemented all other new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s balance sheet as at December 31, 2019 and 2018 as follows: Description Fair Value Measurements at December 31, 2019 Using Fair Value Hierarchy Total Level 1 Level 2 Level 3 Derivative liability $ 777,118 $ - $ - $ 777,118 Total $ 777,118 $ - $ - $ 777,118 Description Fair Value Measurements at December 31, 2018 Using Fair Value Hierarchy Total Level 1 Level 2 Level 3 Derivative liability $ 574,797 $ - $ - $ 574,797 Total $ 574,797 $ - $ - $ 574,797

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Other Assets [Abstract]
Schedule of Property and Equipment	Furniture and fixtures consisted of the following: December 31, 2019 2018 Computers $ 14,998 $ 39,226 Accumulated Depreciation (9,818 ) (10,373 ) $ 5,180 $ 28,853
Schedule of Intangible Assets	The software consisted of the following: December 31, 2019 2018 Software $ 1,200,000 $ 1,200,000 Accumulated Amortization (1,200,000 ) (750,000 ) $ - $ 450,000

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Liability	A summary of the activity of the derivative liability is shown below: Balance, December 31, 2017 $ 570,643 Change in value 4,154 Balance, December 31, 2018 574,797 Change in value 202,321 Balance, December 31, 2019 $ 777,118

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities	The significant components of deferred income tax assets and liabilities at December 31, 2019 and 2018 are as follows: 2019 2018 Net Operating Loss Carryforward $ 693,925 $ 545,754, Valuation allowance (693,925 ) $ (545,754 ) Net Deferred Tax Asset $ - $ -
Schedule of Components of Income Tax Expense	The income tax benefit has been computed by applying the weighted average income tax rates of Canada (federal and provincial statutory rates) and of the United States (federal and state rates) of 21% to a net loss before income taxes calculated for each jurisdiction. The tax effects of significant temporary differences, which comprise future tax assets and liabilities, are as follows: 2019 2018 Income tax recovery at statutory rate $ 237,461 $ 208,256 Valuation allowance change (237,4617 ) $ (208,256 ) Provision for income taxes $ - $ -

Nature of Operations and Cont_2

Nature of Operations and Continuance of Business (Details Narrative) - USD ($)	Feb. 17, 2017	Dec. 31, 2019	Dec. 31, 2018
Working capital deficiency		$ 2,751,601
Accumulated deficit		$ 7,011,482	$ 5,880,713
Common stock, shares authorized	2,000,000,000	100,000,000	100,000,000
Preferred stock, shares authorized	450,000,000	2,250,000
Board of Directors [Member]
Reverse stock split	1 for 1,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Estimated useful lives	1 year 2 months 30 days	5 years
Earnings per share, potentially dilutive securities		10,000,000	10,000,000
Income tax description		On March 22, 2017, tax reform legislation known as the Tax Cuts and Jobs Act (the "U.S. Tax Reform Act") was enacted in the United States. The U.S. Tax Reform Act, among other things, reduced the U.S. corporate income tax rate from 35% to 21% beginning in 2018.
Corporate income tax rate		21.00%
Advertising and promotion expenses		$ 14,080	$ 55,838

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Derivative liability	$ 777,118	$ 574,797	$ 570,643
Total	777,118	574,797
Level 1 [Member]
Derivative liability
Total
Level 2 [Member]
Derivative liability
Total
Level 3 [Member]
Derivative liability	777,118	574,797
Total	$ 777,118	$ 574,797

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	Feb. 17, 2016	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Other Assets [Abstract]
Depreciation expenses			$ 5,416	$ 7,557
Payment to acquire software	$ 1,200,000
Estimated useful lives		1 year 2 months 30 days	5 years
Amortization of intangible assets			$ 450,000	$ 300,000

Other Assets - Schedule of Prop

Other Assets - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Accumulated Depreciation	$ (9,818)	$ (10,373)
Property and equipment, net	5,180	28,853
Computers [Member]
Property and equipment, gross	$ 14,998	$ 39,226

Other Assets - Schedule of Inta

Other Assets - Schedule of Intangible Assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Other Assets [Abstract]
Software	$ 1,200,000	$ 1,200,000
Accumulated Amortization	(1,200,000)	(750,000)
Total		$ 450,000

Debt (Details Narrative)

Debt (Details Narrative)

Nov. 29, 2018USD ($)shares

Sep. 27, 2018USD ($)

Sep. 21, 2018USD ($)

Mar. 31, 2018USD ($)

Aug. 14, 2017USD ($)

Jul. 25, 2017USD ($)

Jul. 05, 2017USD ($)

Jun. 29, 2017USD ($)

Jun. 27, 2017USD ($)$ / shares

Feb. 17, 2016USD ($)

Apr. 15, 2015USD ($)

Apr. 09, 2015USD ($)

Apr. 02, 2015USD ($)

Jan. 23, 2018USD ($)shares

Feb. 29, 2016USD ($)

Jun. 30, 2015USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Debt conversion, converted instrument, amount

$ 290,134

Convertible Promissory Note [Member]

Issue date

Feb. 18, 2016

Debt conversion, converted instrument, amount

$ 18,950

$ 15,895

$ 65,155

Debt conversion, converted instrument, shares | shares

1,250,001

New Loan [Member]

Initial amount of loan

$ 25,000

Additional loan amount

$ 250,000

HGT Capital, LLC [Member]

Debt conversion, converted instrument, amount

$ 6,978

Debt conversion, converted instrument, shares | shares

1,655,594

CMG Holdings Group, Inc [Member] | Asset Purchase Agreement [Member]

Due date

Aug. 31, 2018

Proceeds of debt receivable

$ 60,000

Debt instrument, convertible, conversion ratio

0.20

Debt conversion percentage

0.00%

Convertible Debentures [Member]

Debt instrument, face amount

$ 25,000

$ 100,000

Debt instrument interest rate

0.00%

0.00%

Due date

Jun. 18, 2017

Oct. 16, 2016

Aug. 31, 2018

Note payable

$ 8,300

Debt instrument, convertible, conversion ratio

0.50

Convertible Debentures [Member] | Iconic Holdings, LLC [Member]

Debt instrument interest rate

10.00%

Due date

Apr. 1, 2016

Proceeds of debt receivable

$ 40,000

Remitted amount during period

30,000

Original issue discount

4,000

Legal expenses

$ 6,000

Convertible Debentures [Member] | Iconic Holdings, LLC [Member] | Maximum [Member]

Debt instrument, face amount

$ 600,000

Convertible Debentures [Member] | HGT Capital, LLC [Member]

Debt instrument, face amount

$ 100,000

Convertible debt payable

$ 50,000

Repayment of convertible debt

$ 50,000

Convertible Promissory Note [Member]

Debt instrument, face amount

$ 107,238

$ 27,000

$ 100,000

$ 100,000

Debt instrument interest rate

10.00%

Remitted amount during period

$ 9,000

Issue date

Feb. 18, 2016

Convertible debt payable

$ 100,000

$ 100,000

$ 100,000

Debt instrument, convertible, conversion ratio

0.25

Convertible Promissory Note [Member] | Maximum [Member]

Debt conversion price per share | $ / shares

$ 0.10

Convertible Promissory Note [Member] | Minimum [Member]

Debt conversion price per share | $ / shares

$ .08

Convertible Promissory Note [Member] | Iconic Holdings, LLC [Member]

Debt instrument, face amount

$ 27,000

Proceeds of debt receivable

$ 18,000

Remitted amount during period

$ 9,000

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Historic Volatility [Member]
Derivative [Line Items]
Fair value assumptions, percentage	194	381.8
Risk Free Interest Rate [Member]
Derivative [Line Items]
Fair value assumptions, percentage	1.48	2.45
Expected Life [Member]
Derivative [Line Items]
Fair value assumptions, expected term	1 year	1 year
Dividend Yield [Member]
Derivative [Line Items]
Fair value assumptions, percentage	0	0

Derivative Liabilities - Schedu

Derivative Liabilities - Schedule of Derivative Liability (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liability, Beginning	$ 574,797	$ 570,643
Change in value	202,321	23,527
Derivative Liability, Ending	$ 777,118	$ 574,797

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	Jan. 10, 2019	Jan. 02, 2019	Dec. 21, 2018	Dec. 14, 2018	Nov. 29, 2018	Nov. 13, 2018	Nov. 06, 2018	Nov. 01, 2018	Oct. 16, 2018	Sep. 25, 2018	Jul. 24, 2018	Jul. 09, 2018	Jun. 19, 2018	May 23, 2018	May 09, 2018	Apr. 23, 2018	Apr. 17, 2018	Apr. 16, 2018	Apr. 13, 2018	Feb. 09, 2018	Jan. 26, 2018	Jan. 23, 2018	Jan. 18, 2018	Jan. 12, 2018	Jan. 09, 2018	Jan. 08, 2018	Dec. 31, 2019	Dec. 31, 2018
Shares issued convertible debt																												$ 290,134
Class B Preferred Stock [Member]
Shares converted into stock
Silver Linings Management, LLC [Member] | Series B Preferred Stock [Member]
Shares converted into stock																										15,000
Number of common shares issued for share conversion																										3,000,000
Britton & Associates [Member] | Class B Preferred Stock [Member]
Shares converted into stock																										5,000
Number of common shares issued for share conversion																										1,000,000
ViaOne Services [Member] | Common Stock [Member]
Shares issued convertible debt																									$ 200,000
Debt conversion, converted instrument, shares																									8,333,333
SSB Trading [Member] | Series B Preferred Stock [Member]
Shares converted into stock																								10,000
Number of common shares issued for share conversion																								2,000,000
CMG Holdings Group, Inc [Member] | Series B Preferred Stock [Member]
Shares converted into stock																							9,000
Number of common shares issued for share conversion																							1,800,000
CMG Holdings Group, Inc [Member] | Class B Preferred Stock [Member]
Shares converted into stock																								5,605
Number of common shares issued for share conversion																								1,211,000
Iconic Holdings, LLC [Member] | Common Stock [Member]
Shares issued convertible debt																		$ 18,000				$ 65,155
Debt conversion, converted instrument, shares																		1,892,828				814,438
Michael Tadin [Member] | Series B Preferred Stock [Member]
Shares converted into stock																					5,000
Number of common shares issued for share conversion																					1,000,000
Vik Grover [Member] | Series B Preferred Stock [Member]
Shares converted into stock																				8,665
Number of common shares issued for share conversion																				1,733,000
RedDiamond Partners, Inc [Member] | Series D Preferred Stock [Member]
Shares converted into stock	6		10		5	6		6.34	6.50	6.50	5	5	5	5	5	5	5		5
Number of common shares issued for share conversion	520,833		1,811,594		961,538	1,027,397		792,750	1,377,119	1,450,893	1,467,391	1,250,000	1,234,756	657,895	1,020,408	806,452	609,756		555,556
Lincoln Acquisition Corporation [Member] | Series B Preferred Stock [Member]
Shares converted into stock		200		20,000			17,314
Number of common shares issued for share conversion		3,750,000		4,000,000			3,462,800
HGT Capital, LLC [Member]
Shares issued convertible debt					$ 6,978
Debt conversion, converted instrument, shares					1,655,594

Preferred Stock (Details Narrat

Preferred Stock (Details Narrative) - USD ($)	Jan. 10, 2019	Dec. 15, 2018	Nov. 15, 2018	Oct. 15, 2018	Sep. 21, 2018	Dec. 31, 2019	Dec. 31, 2018
RedDiamond Partners, Inc [Member]
Conversion of shares, description					The Company agreed that the Preferred Shares were convertible into Common Stock (the "Conversion Shares") at the lower of the Fixed Conversion Price ($.06 per share) or at the VWAP which shall be defined as the average of the five (5) lowest closing prices during the 20 days prior to conversion
Conversion premium					25.00%
Number of preferred shares to be redeemed					46.531
Preferred shares to be redeemed, percentage					50.00%
Redemption percentage					110.00%
Preferred stock stated value					$ 46,531
Payment for each instalments on redemption		$ 17,061	$ 17,061	$ 17,061
Series A Preferred Stock [Member]
Preferred stock, authorized						249,999
Preferred stock, par value						$ 0.001	$ 0.001
Preferred stock, issued						7,500	7,500
Preferred stock, outstanding						7,500	7,500
Series B Preferred Stock [Member]
Preferred stock, authorized						2,000,000
Preferred stock, par value						$ 0.001	$ 0.001
Preferred stock, issued						68,997	68,997
Preferred stock, outstanding						68,997	68,997
Series C Preferred Stock [Member]
Preferred stock, authorized						1
Preferred stock, par value						$ 0.001	$ 0.001
Preferred stock, issued						1	1
Preferred stock, outstanding						1	1
Series D Preferred Stock [Member]
Preferred stock, par value						$ 0.001	$ 0.001
Preferred stock, issued						0	1
Preferred stock, outstanding						0	1
Class A Preferred Stock [Member]
Preferred stock, conversion basis						20 common shares
Conversion of preferred stock into common stock						7,500
Class B Preferred Stock [Member]
Preferred stock, conversion basis						200 common shares
Conversion of preferred stock into common stock						68,997
Common Stock [Member]
Share increase						13,949,400
Series C Preferred Stock [Member]
Preferred stock, voting rights						The 1 issued and outstanding shares of Series C Preferred Stock has voting rights equivalent to 51%
Series D Preferred Stock [Member]
Conversion of preferred stock into common stock							6
Conversion price, percentage							125.00%
Volume weighted average prices, percentage							1.10
Series D Preferred Stock [Member] | RedDiamond Partners, Inc [Member]
Conversion of preferred stock into common stock	6
Maximum [Member]
Preferred stock, authorized						2,250,350
Preferred stock, par value						$ 0.001

Warrant (Details Narrative)

Warrant (Details Narrative)	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Warrant
Convertible debt	$ 100,000
Warrants issued to purchase common stock | shares	100,000
Exercise price of warrants | $ / shares	$ 1
Warrant exercisable period	Apr. 15, 2020
Warrant term	3 months 15 days
Warrant intrinsic value	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Sep. 27, 2018	Sep. 01, 2017	May 05, 2017	Apr. 07, 2016	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Mar. 01, 2017	Jan. 31, 2017	Nov. 30, 2016
Interest expense					$ 31,726	$ 21,958
Silver Linings Management, LLC [Member]
Due to related party				$ 13,440
Notes interest rate, percentage				10.00%
Debt maturity date				Apr. 1, 2018
ViaOne Services, LLC [Member]
Due to related party					$ 1,738,295
Debt instrument, principal amount								$ 363,000	$ 225,000	$ 150,000
Line of credit maximum borrowing			$ 1,000,000
Management fees		$ 25,000
Accrued management fees							$ 100,000
Conversion price, percentage							125.00%
Conversion price, per share							$ 0.05
ViaOne Services, LLC [Member] | Line of Credit Agreement [Member]
Notes interest rate, percentage	18.00%
Debt maturity date	Sep. 30, 2019
Debt instrument, principal amount	$ 25,000
Initial loan amount	25,000
Loan maximum borrowing capacity	$ 250,000
Initial loan interest percentage	8.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2017
Net operating loss carryforward	$ 3,257,000
Operating loss carryforwards expiration date	Expiring in fiscal 2030.
Reduced deferred tax asset		$ 80,329
Federal statutory rate	21.00%
Income tax rate description	On March 22, 2017, tax reform legislation known as the Tax Cuts and Jobs Act (the "U.S. Tax Reform Act") was enacted in the United States. The U.S. Tax Reform Act, among other things, reduced the U.S. corporate income tax rate from 35% to 21% beginning in 2018.
Tax Reform Act [Member]
Income tax rate description	The Act reduces the corporate tax rate from a maximum of 35% to a flat 21% rate.

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net Operating Loss Carryforward	$ 693,925	$ 545,754
Valuation allowance	(693,925)	(545,754)
Net Deferred Tax Asset

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income tax recovery at statutory rate	$ 237,461	$ 208,256
Valuation allowance change	(237,461)	(208,256)
Provision for income taxes

Acquisition and Discontinued _2

Acquisition and Discontinued Operations (Details Narrative)	Mar. 21, 2018USD ($)
Crypto Strategies Group Inc [Member]
Consideration transferred amount	$ 500