Trees (CANN) 10-K/A 7 Jul 20 2019 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	May 05, 2020	Jun. 30, 2019
Document And Entity Information
Entity Registrant Name	GENERAL CANNABIS CORP
Document Type	10-K/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		40,281,881
Entity Public Float			$ 31,638,715
Amendment Description	This Amendment No. 2 on Form 10-K/A (this "Amendment") to the Annual Report on Form 10-K of General Cannabis Corp (the "Company") for the fiscal year ended December 31, 2019 (the "Original Form 10-K"), as filed with the Securities and Exchange Commission (the "SEC") on May 14, 2020 and amended by Amendment No.1 thereto filed with the SEC on June 22, 2020, is being filed to amend and restate our audited consolidated financial statements and related disclosures as of and for the year ended December 31, 2019.
Amendment Flag	true
Entity Central Index Key	0001477009
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity File Number	000-54457
Entity Incorporation, State or Country Code	CO
Entity Address, Address Line One	6565 E. Evans Avenue
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80224
City Area Code	303
Local Phone Number	759-1300
Title of 12(b) Security	None
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current Assets
Cash and cash equivalents	$ 122,390	$ 7,604,562
Accounts receivable, net	85,204	116,622
Note receivable, net - current portion	375,000	50,000
Prepaid expenses and other current assets	546,970	421,579
Assets held for sale	375,218	649,775
Assets of discontinued operations	47,453	144,365
Total current assets	1,552,235	8,986,903
Note receivable, net	93,333
Property and equipment, net	1,507,327	1,439,067
Investment	250,000	250,000
Assets held for sale	15,584	66,255
Assets of discontinued operations	83,525
Total Assets	3,502,004	10,742,225
Current Liabilities
Accounts payable and accrued expenses	1,221,194	442,707
Interest payable	93,375
Customer deposits	562,803	308,111
Accrued stock payable	80,657
Notes payable (net of discount)	2,230,684	5,273,906
Related party note payable (net of discount)	99,667
Warrant derivative liability	4,620,593
Liabilities held for sale	149,249	159,944
Liabilities of discontinued operations	207,993	6,220
Total current liabilities	9,266,216	6,190,888
Commitments and Contingencies (Note 13)
Stockholders? Equity (Deficit)
Preferred stock, no par value; 5,000,000 shares authorized; no shares issued and outstanding at December 31, 2019 and 2018
Common Stock, $0.001 par value; 100,000,000 shares authorized; 39,497,480 shares and 36,222,752 shares issued and outstanding on December 31, 2019 and 2018, respectively	39,498	36,223
Additional paid-in capital	61,468,034	56,303,061
Accumulated deficit	(67,271,744)	(51,787,947)
Total Stockholders? Equity (Deficit)	(5,764,212)	4,551,337
Total Liabilities & Stockholders? Equity (Deficit)	$ 3,502,004	$ 10,742,225

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
CONSOLIDATED BALANCE SHEETS
Preferred stock, par value (in Dollars per share)	$ 0	$ 0
Preferred Stock, Shares Authorized	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	39,497,480	36,222,752
Common Stock, shares outstanding	39,497,480	36,222,752

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
REVENUES
Rent and interest	$ 95,437	$ 18,749
Total revenues	3,666,346	1,737,256
COSTS AND EXPENSES
Cost of service revenues	858,714	1,055,593
Cost of goods sold	1,608,386	400,097
Selling, general and administrative	4,379,800	3,411,724
Share-based expense	3,966,621	5,995,007
Professional fees	1,598,818	1,383,367
Depreciation and amortization	115,696	62,443
Total costs and expenses	12,528,035	12,308,231
OPERATING LOSS	(8,861,689)	(10,570,975)
OTHER (INCOME) EXPENSE
Amortization of debt discount and equity issuance costs	2,019,726	4,234,823
Loss on extinguishment of debt	377,300
Interest expense, net	345,371	323,557
Loss on warrant derivative liability	2,204,172
Loss from Desert Created investment		182,136
Impairment of Desert Created investment	147,035	823,819
Total other expense, net	4,946,569	5,564,335
NET LOSS FROM CONTINUING OPERATIONS	(13,808,258)	(16,135,310)
Loss from discontinued operations	(1,675,539)	(838,448)
NET LOSS	(15,483,797)	(16,973,758)
Deemed dividend	(2,341,000)
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (17,824,797)	$ (16,973,758)
PER SHARE DATA ? Basic and diluted
Net loss from continuing operations per share (in Dollars per share)	$ (0.36)	$ (0.46)
Net loss from discontinued operations per share (in Dollars per share)	(0.04)	(0.02)
Net loss attributable to common stockholders per share (in Dollars per share)	$ (0.47)	$ (0.49)
Weighted average number of common shares outstanding (in Shares)	38,106,781	34,938,978
Services
REVENUES
Revenues	$ 1,787,863	$ 1,186,624
Product
REVENUES
Revenues	1,783,046	$ 531,883
Total revenues	$ 1,783,046

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS	12 Months Ended
	Dec. 31, 2018USD ($)
OPERATING ACTIVITIES
Net loss	$ (16,973,758)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount and equity issuance costs	4,234,823
Depreciation and amortization expense	149,504
Bad debt expense	87,592
Impairment of assets	823,819
Impairment of Desert Created investment	823,819
Loss from Desert Created investment	182,136
Share-based payments	5,995,007
Changes in operating assets and liabilities:
Accounts receivable	(56,954)
Prepaid expenses and other assets	(231,746)
Inventory	(88,494)
Accounts payable and accrued liabilities	(311,628)
Net cash used in operating activities:	(5,726,207)
INVESTING ACTIVITIES
Purchase of property and equipment	(241,311)
Lending on notes receivable	(650,000)
Proceeds on notes receivable	600,000
Proceeds on investment in Desert Created	23,045
Net cash used in investing activities	(568,266)
FINANCING ACTIVITIES
Note principal used to exercise warrants	3,985,197
Proceeds from exercise of stock options	721,034
Proceeds from notes payable	7,500,000
Payments on notes payable	(1,621,250)
Payments on Infinity Note ? related party	(1,370,126)
Net cash provided by (used in) financing activities	9,214,855
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	2,920,382
CASH AND CASH EQUIVALENTS, END OF PERIOD	7,957,169
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION
Cash paid for interest	637,586
NON-CASH INVESTING & FINANCING ACTIVITIES
Issuance of common stock for accrued stock payable	321,860
Issuance of common stock and warrants for investment in Desert Created	979,000
8.5% Warrants [Member]
FINANCING ACTIVITIES
Note principal used to exercise warrants	651,000
NON-CASH INVESTING & FINANCING ACTIVITIES
Securities recorded as a debt discount and loss on extinguishment of debt	5,366,000
Flowhub Holdings, LLC [Member]
INVESTING ACTIVITIES
Investment in Flowhub SAFE	(250,000)
Desert Created Company LLC
INVESTING ACTIVITIES
Investment in Desert Created	(50,000)
Discontinued Operations
FINANCING ACTIVITIES
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	5,036,787
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 7,957,169

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS? EQUITY (DEFICIT) - USD ($)	Common StockMile High [Member]	Common StockDesert Created Company LLC	Common Stock	Additional Paid-in CapitalMile High [Member]	Additional Paid-in CapitalFeinsod Agreement [Member]	Additional Paid-in CapitalDesert Created Company LLC	Additional Paid-in CapitalServices	Additional Paid-in Capital8.5% Warrants [Member]	Additional Paid-in Capital12% Warrants [Member]	Additional Paid-in Capital15% Warrants	Additional Paid-in Capital	Accumulated Deficit	Mile High [Member]	Feinsod Agreement [Member]	Desert Created Company LLC	Services	8.5% Warrants [Member]	12% Warrants [Member]	15% Warrants	Total
Balance at the beginning of the year at Dec. 31, 2017			$ 27,693								$ 38,292,493	$ (34,814,189)								$ 3,505,997
Balance at the beginning of the year (in Shares) at Dec. 31, 2017			27,692,910
Common stock issued upon exercise of warrants for debt			$ 7,547								4,795,510									4,803,057
Common stock issued upon exercise of warrants for debt (in Shares)			7,546,286
Common stock issued upon exercise of stock options			$ (731)								(720,303)									(721,034)
Common stock issued upon exercise of stock options (in Shares)			731,264
Common stock issued for services	$ 104		$ 73	$ 154,896							234,928		$ 155,000							235,001
Common stock issued for services (in Shares)	104,359		72,933
Common stock and warrants issued		$ 75				$ 978,925									$ 979,000
Common stock and warrants issued (in Shares)		75,000
Stock options granted to employees and consultants											3,626,271									3,626,271
Stock options under Feinsod Agreement					$ 2,062,270									$ 2,062,270
Warrants issued with Notes							$ 71,465	$ 5,366,000								$ 71,465	$ 5,366,000
Net loss												(16,973,758)								(16,973,758)
Balance at the end of the year at Dec. 31, 2018			$ 36,223								56,303,061	(51,787,947)								4,551,337
Balance at the end of the year(in Shares) at Dec. 31, 2018			36,222,752
Common stock issued upon exercise of stock options			$ (270)								(188,500)									(188,770)
Common stock issued upon exercise of stock options (in Shares)			269,728
Stock options granted to employees and consultants											3,885,964									3,885,964
Sale of common stock, net of issuance costs			$ 3,000								503,614									506,614
Sale of common stock, net of issuance costs (in Shares)			3,000,000
Warrants issued with Notes									$ 392,000	$ 158,100	28,800							$ 392,000	$ 158,100	28,800
Common stock issued for property and equipment			$ 5								7,995									8,000
Common stock issued for property and equipment (in Shares)			5,000
Net loss												(15,483,797)								(15,483,797)
Balance at the end of the year at Dec. 31, 2019			$ 39,498								$ 61,468,034	$ (67,271,744)								$ (5,764,212)
Balance at the end of the year(in Shares) at Dec. 31, 2019			39,497,480

NATURE OF OPERATIONS, HISTORY A

NATURE OF OPERATIONS, HISTORY AND PRESENTATION	12 Months Ended
	Dec. 31, 2019
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
NATURE OF OPERATIONS, HISTORY AND PRESENTATION	NOTE 1. NATURE OF OPERATIONS, HISTORY AND PRESENTATION Nature of Operations General Cannabis Corp, a Colorado Corporation (the “Company,” “we,” “us,” “our,” or “GCC”) (formerly, Advanced Cannabis Solutions, Inc.), was incorporated on June 3, 2013, and provides services and products to the regulated cannabis industry. On June 6, 2018 we began trading on the OTCQX® Best Market after upgrading from the OTCQB® Venture Market. As of December 31, 2019, our operations are segregated into the following two segments: Operations Consulting and Products (“Operations Segment”) Through Next Big Crop (“NBC”), we deliver comprehensive consulting services to the cannabis industry that include obtaining licenses, compliance, cultivation, retail operations, logistical support, facility design and construction, and expansion of existing operations. During 2019 and 2018, 59% and 60% of NBC’s revenue was with three customers and one customer, respectively. NBC oversees our wholesale equipment and supply business, operated under the name “GC Supply,” which provides turnkey sourcing and stocking services to cultivation, retail and infused products manufacturing facilities. Our products include building materials, equipment, consumables and compliance packaging. There are generally multiple suppliers for the products we sell; however, there are a limited number of manufacturers of certain high-tech cultivation equipment. Capital Investments and Real Estate (“Investments Segment”) As a publicly traded company, we have access to capital that may not be available to businesses operating in the cannabis industry. Accordingly, we may provide debt or equity capital through (a) loans or revolving lines of credit, (b) leasing real estate we own, or (c) investing in businesses using cash or shares of our common stock. Held for Sale - Security and Cash Transportation Services (“Security Segment”) We provide advanced security, including on-site professionals and cash transport, to licensed cannabis cultivators, cannabis processing facilities and retail shops, under the business name Iron Protection Group (“IPG”) in California and Colorado, and security services to non-cannabis customers in Colorado, such as hotels, apartment buildings and retail. On December 26, 2019, the board of directors and management made the strategic decision to investigate a possible buyer for the security segment and if no buyer could be found, cease operations of the security segment. We transferred all our Colorado security contracts and employees to a company on January 16, 2020. We will receive $1.00 per man hour worked on existing contracts for a period of one year. On February 6, 2020 we cancelled all our security contracts in California. Discontinued Operations - Consumer Goods and Marketing Consulting (“Consumer Goods Segment”) Our apparel business, Chiefton, has two primary revenue streams. Chiefton Supply strives to create innovative, unique t-shirts, hats, hoodies and accessories. Our apparel is sold through our on-line shop, cannabis retailers, non-cannabis retailers, and specialty t-shirt and gift shops. Chiefton Design provides design, branding and marketing strategy consulting services to the cannabis industry, which frequently includes sourcing and selling customer-specific apparel and accessories. On December 26, 2019, the board of directors and management made the strategic move to cease operations of Chiefton. All operations of Chiefton were abandoned on December 31, 2019. Our CBD retail business, STOA Wellness, opened in July of 2019. STOA Wellness offers a curated collection of high quality CBD products for athletes and general wellness. On December 26, 2019, the board of directors committed to a plan to cease operations of STOA Wellness. We transferred all assets of STOA Wellness to an individual on January 10, 2020, in exchange for the release on the outstanding lease. Basis of Presentation The accompanying consolidated financial statements include the results of GCC and its ten wholly-owned subsidiary companies: (a) 6565 E. Evans Owner LLC, a Colorado limited liability company formed in 2014; (b) General Cannabis Capital Corporation, a Colorado corporation formed in 2015; (c) GC Security LLC (“GCS”), a Colorado limited liability company formed in 2015; (d) GC-NY Health, LLC, a New York limited liability company formed in 2019; (e) Standard Cann, Inc., a Colorado corporation formed in 2019; (f) Cannasseur, LLC, a Colorado limited liability company formed in 2019; (g) Cannasseur Dispensary, LLC, a limited liability company formed in 2019; (h) Cannasseur Cultivation, LLC, a limited liability company formed in 2019; (i) Cannasseur Extraction, LLC, a limited liability company formed in 2019 and (j) GC Corp., a Colorado corporation, originally formed in 2013 under the name ACS Corp. In 2015, the name was changed to GC Corp. Intercompany accounts and transactions have been eliminated. The preparation of our consolidated financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Furthermore, when testing assets for impairment in future periods, if management uses different assumptions or if different conditions occur, impairment charges may result. Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes we will be able to realize our assets and discharge our liabilities in the normal course of business for the foreseeable future. Our cash of approximately $225,000 as of December 31, 2019, is not sufficient to absorb our operating losses and retire our debt of approximately $2,330,000. The warrants associated with this debt, if exercised, would provide sufficient funds to retire the debt; however, there is no guarantee that these warrants will be exercised. Our ability to continue as a going concern is dependent upon our generating profitable operations in the future and / or obtaining the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Management believes that (a) we will be successful obtaining additional capital and (b) actions presently being taken to further implement our business plan and generate additional revenues provide opportunity for the Company to continue as a going concern. While we believe in the viability of our strategy to generate additional revenues and our ability to raise additional funds, there can be no assurances to that effect. Accordingly, there is substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern. Significant Accounting Policies Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits with banks, and investments that are highly liquid and have maturities of three months or less at the date of purchase. We maintain our cash balances in financial institutions that, from time to time, may exceed amounts insured by the Federal Deposit Insurance Corporation ($250,000 as of December 31, 2019). Inventory Our inventory consists of finished goods, including apparel and supplies for the cannabis market. Inventory is stated at the lower of cost (net realizable value), using average cost to determine cost. We monitor inventory cost compared to selling price in order to determine if a write down to net realizable value is necessary. In December 2019, we ceased all operations of Chiefton and determined we would be ceasing operations of STOA in January 2020. As a result, we wrote down all of the remaining inventory to $0 as of December 31, 2019. We recognized $147,035 in expense as a result of this write down of inventory and is included in loss on discontinued operations on the statement of operations. Accounts Receivable, net Accounts receivable are recorded at the original invoiced amount due from our customers less an allowance for any potential uncollectible amounts. We control credit risk related to accounts receivable through credit approvals, credit limits and monitoring processes. In making the determination of the appropriate allowance for doubtful accounts, management considers prior experience with customers, analysis of accounts receivable aging reports, changes in customer payment patterns, and historical write-offs. The allowance for doubtful accounts totaled $111,000 and $9,000 as of December 31, 2019 and 2018, respectively. The amounts charged to operations and write-offs were immaterial for the periods presented. Notes Receivable Notes receivable consist primarily of amounts due to us related to the financing of different business ventures. Direct loan origination costs we incur are netted with loan origination fees we receive and the net amount, loan origination fees or costs, is included in notes receivable on the consolidated balance sheets. The loan origination fees or costs are amortized over the term of the underlying note receivable and included in interest income in the consolidated statements of operations. We report notes receivable at the principal balance outstanding less an allowance for losses. We monitor the financial condition of the notes receivable and record provisions for estimated losses when we believe it is probable that the holders of the notes receivable will be unable to make their required payments. We charge interest at a fixed rate and interest income is calculated by applying the effective rate to the outstanding principal balance. Right-of-use Asset / Lease Liability We adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2016‑02 “Leases (Topic 842)” on January 1, 2019, which requires all assets and liabilities arising from leases to be recognized in our consolidated balance sheets. In July 2018, the FASB added an optional transition method which the Company elected upon adoption of the new standard. This allowed us to recognize and measure leases existing at January 1, 2019 without restating comparative information. In addition, the Company elected to apply the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allows us to carry forward the historical lease classification. We first evaluated our leases to determine whether they are classified as a finance lease or as an operating lease. A lease is a finance lease if any of the following criteria are met: (a) ownership transfers, (b) the lease includes an option to purchase the underlying asset, (c) the lease term is for the major part of the remaining economic life of the underlying asset, (d) the present value of the lease payments equals or exceeds the fair value of the underlying asset, or (e) the underlying asset is of a specialized nature that is expected to have no alternative use to the lessor at the end of the lease term. All of our leases are classified as operating leases. We then determined whether the short-term exemption applies; that is, is the lease term 12 months or less and does not include a purchase option whose exercise is reasonably certain. If the short-term exemption applies then lease payments are recognized as expense and no asset or liability is recorded. If the short-term exemption does not apply, then we recorded an operating lease right-of-use asset and a corresponding operating lease liability equal to the present value of the lease payments. All of our leases entered into prior to 2019 met the short-term exemption, so modification to prior period financial position was is not required. The two-year commercial real estate lease we entered into in February 2019 did not meet the short-term exemption and, accordingly, we recorded the present value of the lease payments of $83,525, as a right-of-use asset and a lease liability in the consolidated balance sheet. We recognize operating lease expense on a straight-line basis over the life of the lease. Property and Equipment, net Property and equipment are recorded at historical cost, less accumulated depreciation. Major additions and improvements are capitalized, while replacements, maintenance and repairs, which do not improve or extend the life of the respective assets, are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets: thirty years for buildings, the lesser of five years or the life of the lease for leasehold improvements, and three to five years for furniture, fixtures and equipment, software and vehicles. Land is not depreciated. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Business Combinations Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable intangible assets is based on detailed valuations that use information and assumptions provided by management, including expected future cash flows. We allocate any excess purchase price over the fair value of the net assets and liabilities acquired to goodwill. Identifiable intangible assets with finite lives are amortized over their useful lives. Acquisition-related costs, including advisory, legal, accounting, valuation and other costs, are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. Intangible Assets Intangible assets consist primarily of customer relationships and marketing-related intangibles. Our intangible assets are being amortized on a straight-line basis over a period of two years and are fully amortized as of December 31, 2019. Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and undiscounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. Investments We use the equity method for investments when we are able to exercise significant influence over, but do not control, the investee, and are not the primary beneficiary of the investee’s activities. We include our portion of an equity-method investee’s net income or loss within other expense on the consolidated statements of operations. In the event that the cost basis in an investment exceeds the fair value of the underlying business, we record an impairment charge to reduce our carrying value to the estimated fair value. We record investments that do not qualify for treatment under the equity method at fair value, unless there is no readily determinable fair value. We record at cost equity investments that do not have readily determinable fair value and assess for impairment at each reporting period. We are able to switch to fair value at our option. Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants – When we issue debt with warrants, we treat the warrants as a debt discount, record as a contra-liability against the debt, and amortize the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. The offset to the contra-liability is recorded as additional paid in capital in our consolidated balance sheets. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statement of operations. The debt is treated as conventional debt. We determine the value of the non-complex warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”) using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the volatility of our stock. For warrants with complex terms, we use the binomial lattice model to estimate their fair value. Modification of Debt - When we change the terms of existing notes payable, we evaluate the amendments under ASC 470-50, Debt Modification and Extinguishment to determine whether the change should be treated as a modification or as a debt extinguishment. This evaluation includes analyzing whether there are significant and consequential changes to the economic substance of the note. If the change is deemed insignificant then the change is considered a debt modification, whereas if the change is substantial the change is reflected as a debt extinguishment. Fair Value of Financial Instruments U.S. generally accepted accounting principles (“GAAP”) requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the consolidated balance sheet. The fair value of the financial instruments disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. In assessing the fair value of financial instruments, the Company uses a variety of methods and assumptions, which are based on estimates of market conditions and risks existing at the time. For certain instruments, including accounts receivable and accounts payable, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs consist of items that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1 – Quoted prices in active markets for identical assets or liabilities. There are no fair valued assets or liabilities classified under Level 1 as of December 31, 2019 and 2018. Level 2 – Observable prices that are based on inputs not quoted on active markets but corroborated by market data. There are no fair valued assets or liabilities classified under Level 2 as of December 31, 2019 and 2018. Level 3 – Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs (see Note 12). Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s accounting and finance department, which reports to the Chief Financial Officer, determines its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s accounting and finance department and are approved by the Chief Financial Officer. Level 3 Valuation Techniques: Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. The Company deems financial instruments which do not have fixed settlement provisions to be derivative instruments. In accordance with GAAP the fair value of these warrants is classified as a liability on the Company’s consolidated balance sheets because, according to the terms of the warrants, a fundamental transaction could give rise to an obligation of the Company to pay cash to its warrant holders. Such instruments do not have fixed settlement provisions and have also been recorded as derivative liabilities. Corresponding changes in the fair value of the derivative liabilities are recognized in earnings on the Company’s consolidated statements of operations in each subsequent period. The Company’s derivative liabilities are carried at fair value and were classified as Level 3 in the fair value hierarchy due to the use of significant unobservable inputs. Extinguishment of Notes Payable When we change the terms of existing notes payable subsequent to the maturity date, we evaluate the amendments under ASC 470-50, Debt Modification and Extinguishment to determine whether the change should be treated as a debt extinguishment or as a debt modification. This evaluation includes analyzing whether there are significant and consequential changes to the economic substance of the note. If the change is deemed insignificant then the change is considered a debt modification, whereas if the change is substantial the change is reflected as a debt extinguishment. If determined to be a debt extinguishment, the difference between the fair value of the new instrument compared to the original instrument is reflected as a gain or loss on extinguishment of debt. Warrants Instruments Warrants with derivative features – When we raise capital by issuing warrants that do not have complex terms, they are recorded as additional paid in capital in our consolidated balance sheet. When we issue warrants that have complex terms, such as a clause in which the warrant agreements contain a cash settlement provision whereby the holders could settle the warrants for cash upon a fundamental transaction that is considered outside of the control of management, such as a change of control, the warrants are considered to be a derivative that are recorded as a liability at fair value. The warrant derivative liability is adjusted to its fair value at the end of each reporting period, with the change being recorded as other expense or gain. Revenue Recognition We have two main revenue streams: (i) product sales; and (ii) licensing and consulting. Product sales are recorded at the time that control of the products is transferred to customers. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including significant risks and rewards of products, our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to customers. Revenue from licensing and consulting services is recognized when our obligations to our client are fulfilled which is determined when milestones in the contract are achieved. ASC Topic 606 is a comprehensive revenue recognition model that requires revenue to be recognized when control of the promised goods or services are transferred to our customers at an amount that reflects the consideration that we expect to receive. Application of ASC Topic 606 requires us to use more judgment and make more estimates than under former guidance. Application of ASC Topic 606 requires a five-step model applicable to all product offerings revenue streams as follows: Identification of the contract, or contracts, with a customer A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods or services to be transferred and identifies the payment terms related to these goods or services, (ii) the contract has commercial substance and, (iii) we determine that collection of substantially all consideration for goods or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit or financial information pertaining to the customer. Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the goods or service either on its own or together with other resources that are readily available from third parties or from us, and are distinct in the context of the contract, whereby the transfer of the goods or services is separately identifiable from other promises in the contract. When a contract includes multiple promised goods or services, we apply judgment to determine whether the promised goods or services are capable of being distinct and are distinct within the context of the contract. If these criteria are not met, the promised goods or services are accounted for as a combined performance obligation. Determination of the transaction price The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods or services to our customer. We estimate any variable consideration included in the transaction price using the expected value method that requires the use of significant estimates for discounts, cancellation periods, refunds and returns. Variable consideration is described in detail below. Allocation of the transaction price to the performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative Stand-Alone Selling Price (“SSP,”) basis. We determine SSP based on the price at which the performance obligation would be sold separately. If the SSP is not observable, we estimate the SSP based on available information, including market conditions and any applicable internally approved pricing guidelines. Recognition of revenue when, or as, we satisfy a performance obligation We recognize revenue at the point in time that the related performance obligation is satisfied by transferring the promised goods or services to our customer. Principal versus Agent Considerations When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent. Our evaluation to determine if we control the goods or services within ASC Topic 606 includes the following indicators: We are primarily responsible for fulfilling the promise to provide the specified good or service. When we are primarily responsible for providing the goods and services, such as when the other party is acting on our behalf, we have indication that we are the principal to the transaction. We consider if we may terminate our relationship with the other party at any time without penalty or without permission from our customer. We have risk before the specified good or service have been transferred to a customer or after transfer of control to the customer. We may commit to obtaining the services of another party with or without an existing contract with our customer. In these situations, we have risk of loss as principal for any amount due to the other party regardless of the amount(s) we earn as revenue from our customer. The entity has discretion in establishing the price for the specified good or service. We have discretion in establishing the price our customer pays for the specified goods or services. Contract Liabilities Contract liabilities consist of customer advance payments and billings in excess of revenue recognized. We may receive payments from our customers in advance of completing our performance obligations. We record contract liabilities equal to the amount of payments received in excess of revenue recognized, including payments that are refundable if the customer cancels the contract according to the contract terms. Contract liabilities have been historically recorded as current liabilities on our consolidated financial statements when the time to fulfill the performance obligations under terms of our contracts is less than one year. We have no Long-term contract liabilities which would represent the amount of payments received in excess of revenue earned, including those that are refundable, when the time to fulfill the performance obligation is greater than one year. Share-based Payments Employee and non-employee awards – We account for share-based compensation in accordance with the fair value recognition provisions of ASC 718, Compensation – Stock Compensation , and ASC 505, Equity , which require all share-based payments to employees and non-employees, including grants of employee stock options, to be recognized as an expense in the consolidated financial statements based on their fair values. The fair value of stock options is estimated using the Black-Scholes option pricing formula that requires assumptions for expected volatility, expected dividends, the risk-free interest rate and the expected term of the option. Stock options generally vest in one year. The Company accounts for forfeitures of share-based grants as they occur. If any of the assumptions used in the Black-Scholes model or the anticipated number of shares to be awarded change significantly, share-based compensation expense may differ materially in the future from that recorded in the current period. Market price-based awards – We may issue share-based payments that vest when certain market conditions are met, such as our common stock trading above a certain value for a specific number of days. We recognize expense for market price-based options at the estimated fair value of the options using the binomial lattice model over the estimated life of the options used in the model, or immediately upon the market conditions being met. We use historical data to estimate the expected price volatility, the expected stock option life and expected forfeiture rate. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of grant for the estimated life of the stock option. Shipping and Handling Payments by customers to us for shipping and handling costs are included in revenue on the consolidated statements of operations, while our expense is included in cost of goods sold. Shipping and handling for inventory are included as a component of inventory

RESTATEMENT OF CONSOLIDATED FIN

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2019
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	NOTE 2. RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS On July 1, 2020, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2019, should no longer be relied upon because of an error in the Company’s accounting for certain outstanding common stock warrants, which are referred to as the 2019 Warrants herein. The error relates to the determination of the number of shares of common stock subject to the 2019 Warrants that were issued by the Company in May 2019, which contain certain anti-dilution adjustment provisions with respect to subsequent issuances of securities by the Company at a price below the exercise price of such warrants. At the time of issuance, the 2019 Warrants represented the right to purchase 3,000,000 shares of common stock at a per share exercise price of $1.30. In the Company’s Form 10-K for the year ended December 31, 2019, the Company accounted for certain dilutive issuances of securities by the Company during 2019 by reflecting that the exercise price of such warrants had decreased to $0.45 per share as a result of the anti-dilution adjustment provisions contained in the warrants, but the Company did not correctly account for the increase in shares subject to such warrants resulting from the anti-dilution adjustment provisions contained in the warrants. Such adjustment provisions increased the number of shares subject to the 2019 Warrants to 8,666,666 shares as of December 31, 2019. The cumulative effect of the restatement on the Company's financial statements is an increase in the derivative liability balance and a corresponding increase in loss on derivative instruments of $3.2 million at December 31, 2019. These adjustments are non-cash and do not impact the Company’s revenue, operating expenses, operating income, cash flows or cash and cash equivalents as previously reported. The effects of the restatement on the consolidated balance sheets are summarized in the following table: December 31, 2019 As Originally Reported Adjustments As Restated ASSETS Current Assets Cash and Cash Equivalents $ 122,390 $ — $ 122,390 Accounts receivable, net 85,204 — 85,204 Note receivable, net – current portion 375,000 — 375,000 Prepaid expenses and other current assets 546,970 — 546,970 Assets held for sale 375,218 — 375,218 Assets of discontinued operations 47,453 — 47,453 Total Current Assets $ 1,552,235 — $ 1,552,235 Note receivable, net 93,333 — 93,333 Property and equipment, net 1,507,327 — 1,507,327 Investment 250,000 — 250,000 Assets held for sale 15,584 — 15,584 Assets of discontinued operations 83,525 — 83,525 Total Assets $ 3,502,004 $ — $ 3,502,004 LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT) Current Liabilities Accounts payable and accrued expenses $ 1,221,194 $ — $ 1,221,194 Interest payable 93,375 — 93,375 Customer deposits 562,803 — 562,803 Accrued stock payable 80,657 — 80,657 Notes payable (net of discount) 2,230,684 — 2,230,684 Related party note payable (net of discount) 99,667 — 99,667 Warrant derivative liability 1,599,436 3,201,157 4,620,593 Liabilities held for sale 149,249 — 149,249 Liabilities of discontinued operations 207,993 — 207,993 Total current liabilities $ 6,245,058 $ 3,201,157 $ 9,266,216 Stockholders’ Equity (Deficit) Common Stock 39,498 — 39,498 Additional paid-in capital 61,468,034 — 61,468,034 Accumulated deficit (64,250,586) (3,201,157) (67,271,744) Total Stockholders’ Equity (Deficit) $ (2,743,054) $ (3,201,157) $ (5,764,212) Total Liabilities & Stockholders’ Equity (Deficit) $ 3,502,004 $ — $ 3,502,004 The effects of the restatement on the consolidated statements of operations and comprehensive income/loss are summarized in the following table: Year Ended December 31, 2019 As Originally Reported Adjustments As Restated Revenues Services $ 1,787,863 $ — $ 1,787,863 Rent and interest 95,437 — 95,437 Product sale 1,783,046 — 1,783,046 Total revenues 3,666,346 — 3,666,346 Costs and Expenses Cost of service revenues 858,714 — 858,714 Cost of goods sold 1,608,386 — 1,608,386 Selling, general, and administrative 4,379,800 — 4,379,800 Share-based expense 3,966,621 — 3,966,621 Professional fees 1,598,818 — 1,598,818 Depreciation and amortization 115,696 — 115,696 Total costs and expenses 12,528,035 — 12,528,035 Operating Loss (8,861,689) — (8,861,689) Other (Income) Expense Amortization of debt discount and equity issuance costs 2,019,726 — 2,019,726 Loss on extinguishment of debt 377,300 — 377,300 Interest expense, net 345,371 — 345,371 (Gain) loss on warrant derivative liability (816,916) 3,201,157 2,204,172 Total other expense, net 1,925,411 3,201,157 4,946,569 Net Loss from Continuing Operations $ (10,787,100) $ (3,201,157) $ (13,808,258) Loss from discontinued operations (1,675,539) — (1,675,539) Net Loss $ (12,462,639) $ (3,201,157) $ (15,483,797) Deemed dividend (2,341,000) — (2,341,000) Net Loss Attributable to Common Stockholders $ (14,803,639) $ (3,201,157) $ (17,824,797) Per Share Data – Basic and diluted Net loss from continuing operations $ (0.28) $ (0.08) $ (0.36) Net loss from discontinued operations $ (0.04) $ — $ (0.04) Net loss attributable to common stockholders per share $ (0.39) $ (0.08) $ (0.47) Weighted average number of common shares outstanding — The effects of the restatement on the consolidated statement of cash flows are summarized in the following table: December 31, 2019 As Originally Reported Adjustments As Restated Operating Activities Net loss $ (12,462,639) $ (3,201,157) $ (15,483,797) Adjustments to reconcile net loss to net cash used in operating activities: Amortization of debt discount and equity issuance costs 2,019,726 — 2,019,726 Loss on extinguishment of debt 377,300 — 377,300 Depreciation and amortization expense 196,247 — 196,247 Amortization of loan origination fees (13,333) — (13,333) Bad debt expense 174,249 — 174,249 Impairment of assets 147,035 — 147,035 Loss on disposal of property and equipment 104,803 — 104,803 (Gain) loss on warrant derivative liability (816,986) 3,201,157 2,204,172 Share-based payments 3,966,621 — 3,966,621 Changes in operating assets and liabilities: Accounts receivable (101,766) — (101,766) Prepaid expenses and other assets (138,254) — (138,254) Inventory (23,772) — (23,772) Accounts payable and accrued liabilities 1,242,108 — 1,242,108 Net cash used in operating activities: (5,328,661) — (5,328,661) INVESTING ACTIVITIES Purchase of property and equipment (318,639) — (318,639) Lending on notes receivable (705,000) — (705,000) Proceeds on notes receivable 270,000 — 270,000 Net cash used in investing activities (753,639) — (753,639) FINANCING ACTIVITIES Proceeds from sale of common stock and warrants 2,604,355 — 2,604,355 Proceeds from exercise of stock options 188,770 — 188,770 Proceeds from notes payable 1,455,000 — 1,455,000 Payments on notes payable (5,898,000) — (5,898,000) Payments on Infinity Note - related party — — — Net cash provided by (used in) financing activities (1,649,875) — (1,649,875) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (7,732,175) — (7,732,175) CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 7,957,169 — 7,957,169 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 224,994 $ — $ 224,994 SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION Cash paid for interest $ 305,195 $ — $ 305,195 NON-CASH INVESTING & FINANCING ACTIVITIES Deemed dividend from warrant repricing $ 2,603,000 $ — $ 2,603,000 Operating lease right-of-use asset/Operating lease liability 154,200 — 154,200 12% Warrants recorded as a debt discount and loss on extinguishment of debt 392,000 — 392,000 SBI Warrants recorded as a debt discount and loss on extinguishment of debt 28,800 — 28,800 15% Warrants recorded as a debt discount and additional paid-in capital 158,100 — 158,100

INVESTMENTS AND ACQUISITIONS

INVESTMENTS AND ACQUISITIONS	12 Months Ended
	Dec. 31, 2019
INVESTMENTS AND ACQUISITIONS
INVESTMENTS AND ACQUISITIONS	NOTE 3. INVESTMENTS AND ACQUISITIONS Flowhub SAFE On November 7, 2018, we invested $250,000 in Flowhub Holdings, LLC (“Flowhub”) through a simple agreement for future equity (the “Flowhub SAFE”). The Flowhub SAFE provides us with the right to either (a) future equity in Flowhub when it completes an equity financing, or (b) future equity in Flowhub or cash proceeds if there is a liquidity event. If there is an equity financing, Flowhub would issue to us (a) a number of standard preferred units equal to our investment divided by the price per share of the standard preferred units if the pre-money valuation is less than or equal to the valuation cap ($35 million); or (b) a number of safe preferred units equal to the purchase amount divided by the valuation cap ($35 million), if the pre-money valuation is greater than the valuation cap. If there is a liquidity event, we will receive either (a) a cash payment equal to the purchase amount or (b) automatically receive a number of common units equal to the purchase amount divided by the liquidity price. Our investment in the Flowhub SAFE is recorded on the cost method of accounting and included under investment on the consolidated balance sheet and is shown as long-term, as it is not readily convertible into cash. Desert Created Company LLC / DB Products Arizona, LLC In January 2018, we entered into a limited liability company operating agreement with DNFC LLC (“DNFC”), pursuant to the formation of Desert Created Company LLC (“Desert Created”). Each party owned a 50% interest in Desert Created, which took over the assets and operations of DB Products Arizona, LLC (“DB Arizona”). Desert Created produces and distributes cannabis-infused edible products in Arizona. In connection with the formation of Desert Created, we contributed 75,000 shares of our common stock and warrants to purchase 75,000 shares of our common stock, at an exercise price of $2.00 per share, to members of DNFC (collectively, the “DNFC Sellers”). This pricing was agreed to in November 2017, however, the transaction did not close until January 2018. In the interim, our stock price increased substantially, which was the reason for the initial impairment noted below. In October 2018, we sold our 50% interest to DNFC for cash consideration of $23,045 and, accordingly, impaired the remaining balance. The 75,000 shares of our common stock were valued at $461,000, based on the closing price per share of our common stock on January 24, 2018, or $7.23 per share, reduced by a discount of 15% due to the restrictions on the DNFC Seller’s ability to immediately sell such shares. The warrants were valued at $518,000, using the Black-Scholes model, assuming a life of 5.0 years, a risk-free interest rate of 1.2% and a volatility of 150%. The fair value of Desert Created was estimated based on the relative fair value of the underlying assets and liabilities, consisting primarily of cash, accounts receivable, equipment and accounts payable. The purchase price allocation was as follows: Common Stock $ 461,000 Warrants 518,000 Initial investment in Desert Created $ 979,000 Fair value of Desert Created $ 347,000 Percentage ownership 50 % Fair value of 50% of Desert Created 173,500 Initial investment in Desert Created 979,000 Initial impairment $ 805,500 The income and losses related to Desert Created were recognized using the equity method of accounting. The value of the investment as of December 31, 2018, consists of the following and is included in prepaid expenses and other current assets on the balance sheet: Initial investment in Desert Created $ 979,000 Initial impairment (805,500) Additional investment 50,000 Net loss (182,136) Additional impairment (18,319) Proceeds from sale of investment (23,045) December 31, 2018 $ —

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2019
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS	NOTE 4. DISCONTINUED OPERATIONS Security Segment On December 26, 2019, the board of directors and management made the strategic decision to investigate a possible buyer for the security segment and if no buyer could be found, cease operations of the security segment. We transferred all our Colorado security contracts and employees to a company on January 16, 2020. We will receive $1.00 per man hour worked on existing contracts for a period of one year. On February 6, 2020 we cancelled all our security contracts in California. The assets and liabilities classified as held for sale for the security segment are presented separately in the balance sheet and the operating results for the years ended December 31, 2019 and 2018 are presented as discontinued operations. Assets and liabilities of discontinued operations held for sale included the following: December 31, 2019 2018 Cash and cash equivalents $ 77,380 $ 352,607 Accounts receivable, net 280,058 277,857 Prepaid expenses and other current assets 17,780 19,311 Current assets held for sale $ 375,218 $ 649,775 Property and equipment, net $ 15,584 $ 24,008 Intangibles — 42,247 Noncurrent assets held for sale $ 15,584 $ 66,255 Accounts payable and accrued expenses $ 88,309 $ 78,065 Customer deposits 60,940 81,879 Current liabilities held for sale $ 149,249 $ 159,944 A breakdown of the discontinued operations is presented as follows: Year ended December 31, 2019 2018 Service revenues $ 2,118,732 $ 2,602,365 Cost of service revenues 1,650,823 2,033,544 Cost of goods sold — 4,373 Selling, general and administrative 877,795 795,381 Professional fees 4,219 104,730 Depreciation and amortization 51,654 87,061 Total costs and expenses 2,584,491 3,025,089 OPERATING LOSS (465,759) (422,724) Interest expense, net 3,422 2,421 NET LOSS FROM DISCONTINUED OPERATIONS $ (469,181) $ (425,145) The cash flows related to discontinued operations have not been segregated, and are included in the consolidated statements of cash flows. The following table provides selected information on cash flows related to discontinued operations for 2019 and 2018. Year ended December 31, 2019 2018 Receivables (2,201) (86,373) Prepaids and other 10,951 (7,715) Depreciation and amortization 51,654 87,061 Capital expenditures (2,556) (11,139) Accounts payable and accrued expenses 10,244 2,479 Customer deposits (20,939) 60,878 Consumer Goods Segment On December 26, 2019, the board of directors and management made the strategic move to cease operations of Chiefton. On December 26, 2019, the board of directors committed to a plan to cease operations of STOA Wellness. We transferred all assets of STOA Wellness to an individual on January 10, 2020, in exchange for the release on the outstanding lease. The assets and liabilities classified as discontinued operations for the consumer goods segment are presented separately in the balance sheet and the operating results for the years ended December 31, 2019 and 2018 are presented as discontinued operations. Assets and liabilities of discontinued operations included the following: December 31, 2019 2018 Cash and cash equivalents $ 25,223 $ — Accounts receivable, net 7,836 21,102 Prepaid expenses and other current assets 14,394 — Inventory — 123,263 Current assets discontinued operations $ 47,453 $ 144,365 Right to use asset $ 83,525 $ — Noncurrent assets discontinued operations $ 83,525 $ — Accounts payable and accrued expenses $ 124,468 $ 4,920 Customer deposits — 1,300 Operating lease liability – current portion 83,525 — Current liabilities discontinued operations $ 207,993 $ 6,220 A breakdown of the discontinued operations is presented as follows: Year ended December 31, 2019 2018 Service $ — $ 145,079 Product 222,220 134,012 Total Revenues 222,220 279,091 Cost of service revenues — 59,227 Cost of goods sold 223,354 186,120 Selling, general and administrative 833,742 410,529 Professional fees 110,064 36,518 Depreciation and amortization 28,897 — Impairment of assets 232,521 — Total costs and expenses 1,428,578 692,394 OPERATING LOSS (1,206,358) (413,303) NET LOSS FROM DISCONTINUED OPERATIONS $ (1,206,358) $ (413,303) The cash flows related to discontinued operations have not been segregated, and are included in the consolidated statements of cash flows. The following table provides selected information on cash flows related to discontinued operations for 2019 and 2018. Year ended December 31, 2019 2018 Receivables 13,266 1,962 Prepaids and other (14,394) — Inventory — (88,494) Depreciation and amortization 28,897 — Capital expenditures (114,384) — Accounts payable and accrued expenses 119,548 4,920 Customer deposits (1,300) 1,300 Loss on disposal of segment 232,521 —

ACCOUNTS RECEIVABLE AND CUSTOME

ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS	12 Months Ended
	Dec. 31, 2019
ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS
ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS	NOTE 5. ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS Our accounts receivable consisted of the following: December 31, 2019 2018 Accounts receivable $ 196,204 $ 125,622 Less: Allowance for doubtful accounts (111,000) (9,000) Total $ 85,204 $ 116,622 We record bad debt expense when we conclude the credit risk of a customer indicates the amount due under the contract is not collectible. We recorded bad debt expense of $103,182 and $15,864, respectively, during the years ended December 31, 2019 and 2018. As of December 31, 2019, and 2018, prepaid expenses and other current assets includes $0 and $18,164 of unbilled revenue, respectively, representing amounts for services completed but not billed. Our customer deposit liability had the following activity: Amount December 31, 2018 $ 308,111 Additional deposits received 2,252,416 Less: Deposits recognized as revenue (1,997,724) December 31, 2019 $ 562,803

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Dec. 31, 2019
NOTES RECEIVABLE
NOTES RECEIVABLE	NOTE 6. NOTES RECEIVABLE Our notes receivable consisted of the following: December 31, December 31, 2019 2018 CCR Note $ 375,000 $ — BB Note 100,000 — BRB Realty — 50,000 Total Principal 475,000 50,000 Unamortized loan origination fee (6,667) — 468,333 50,000 Less: Current portion (375,000) (50,000) Long-term portion $ 93,333 $ — In March 2019, we agreed to loan $375,000 to Consolidated C.R., LLC (“CCR”) pursuant to the terms of a convertible promissory note (“CCR Note”), bearing interest at 12% per annum, collateralized by virtually all of the assets of CCR and a maturity date of September 2020. Interest is due on the first of every month starting in November 2019. CCR is a vertically integrated medical cannabis company located in San Juan, Puerto Rico. As of December 31, 2019, we had loaned $375,000, of which $155,000 was loaned in the first quarter, to CCR under the CCR Note. The CCR Note included a loan origination fee of $15,000, which is being recognized as interest income over the term of the agreement. On January 3, 2019, we loaned $100,000 to Beacher Brewing, LLC (“BB”) pursuant to the terms of a promissory note (“BB Note”), bearing interest at 11% per annum and a maturity date of January 3, 2020. Interest is due in advance at the beginning of each quarter. On December 13, 2019, we agreed to extend the maturity date to January 3, 2021. On December 13, 2018, we loaned $50,000 to BRB Realty, LLC (“BRB”) pursuant to the terms of a promissory note (“BRB Note”), bearing interest at 13% per annum and a maturity date of June 12, 2019. On January 19, 2019 the BRB Note was amended with an additional loan amount of $250,000 bearing an interest rate of 13% and a new maturity date of July 15, 2019. On July 15, 2019, BRB Realty extended the maturity date, in accordance with the terms of the BRB Note, an additional six months with an increased interest rate to 15%. Interest is due at the beginning of each month. In December 2019, we agreed to forgive $30,000 of the note receivable in exchange for early payment. The note was paid off on December 3, 2019 and the $30,000 was recorded as bad debt expense and is included in sales, general and administrative on the consolidated statement of operations. The BRB Note included a loan origination fee of $5,000, which is being recognized as interest income over the term of the agreement.

PREPAIDS AND OTHER CURRENT ASSE

PREPAIDS AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2019
PREPAIDS AND OTHER CURRENT ASSETS
PREPAIDS AND OTHER CURRENT ASSETS	NOTE 7. PREPAIDS AND OTHER CURRENT ASSETS Our Prepaids and other current assets consist of the following: December 31, 2019 2018 Prepaid insurance $ 74,026 $ 81,667 Prepaid product for resale 292,306 173,852 Other 180,638 166,060 $ 546,970 $ 421,579

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2019
PROPERTY AND EQUIPMENT, NET
PROPERTY AND EQUIPMENT, NET	NOTE 8. PROPERTY AND EQUIPMENT, NET Property and equipment consisted of the following: December 31, 2019 2018 Land $ 800,000 $ 800,000 Buildings 508,104 508,104 Furniture, fixtures and equipment 331,467 274,380 Software 120,111 — 1,759,682 1,582,484 Less: Accumulated depreciation (252,355) (143,417) $ 1,507,327 $ 1,439,067 Depreciation expense was $115,696 and $62,443, respectively, for the years ended December 31, 2019 and 2018.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2019
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 9. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Our accounts payable and accrued expenses consist of the following: December 31, 2019 2018 Accounts payable $ 879,347 $ 125,151 Accrued payroll, taxes and vacation 305,259 232,313 Property taxes and other 36,588 85,243 $ 1,221,194 $ 442,707

ACCRUED STOCK PAYABLE

ACCRUED STOCK PAYABLE	12 Months Ended
	Dec. 31, 2019
ACCRUED STOCK PAYABLE
ACCRUED STOCK PAYABLE	NOTE 10. ACCRUED STOCK PAYABLE The following tables summarize the changes in accrued common stock payable: Number of Amount Shares December 31, 2018 $ — — Employee stock award – accrual 80,657 34,469 December 31, 2019 $ 80,657 34,469 On January 29, 2019, we granted an employee $100,000 worth of our common stock, with fifty percent vesting on July 29, 2019 and the remaining amount vesting over eighteen months. Based on a stock price of $2.34 on the date of grant, the employee would receive 42,736 shares of our common stock upon vesting. We are recognizing the value of the grant ratably over the vesting periods. As of December 31, 2019, no stock had been issued to the employee and as a result we are recognizing the stock liability.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2019
NOTES PAYABLE
NOTES PAYABLE	NOTE 11. NOTES PAYABLE Our notes payable consisted of the following: December 31, December 31, 2019 2018 2019 12% Notes $ 1,506,000 $ — 8.5% Notes — 6,849,000 SBI Note 750,000 — 2019 15% Notes 200,000 — Related party note payable 100,000 — Unamortized debt discount (225,649) (1,575,094) 2,330,351 5,273,906 Less: Current portion (2,330,351) (5,273,906) Long-term portion $ — $ — 2019 12% Notes In September 2019, we completed a private placement with certain accredited investors pursuant to (a) a senior unsecured promissory note, bearing interest at 12% payable quarterly, with principal due October 31, 2020, with an option for us to extend the due date to October 31, 2021 (“2019 12% Notes”) and (b) warrants with an exercise price of $1.30 per share and a life of 1.1 years; however, if we prepay at any time the life extends to October 31, 2022 (“2019 12% Warrants”) (combined the “2019 12% Agreements”). We may prepay the 2019 12% Notes at any time, but in any event must pay at least one year of interest. We issued an aggregate of $1,506,000 under the 2019 12% Notes and warrants to purchase an aggregate of 1,506,000 shares of common stock. We received $400,000 in cash and $1,106,000 from modifying the outstanding principal under the 8.5% Notes; see 8.5% Notes below. The change in terms of the 8.5% Notes is treated as a debt extinguishment and the fair value of the warrants of $298,500 is included in our consolidated statement of operations and as additional paid-in capital. The relative fair value of the 2019 12% Warrants was recorded as a debt discount and additional paid-in capital of $93,500. For the year ended December 31, 2019, amortization of debt discount includes $23,432. The 2019 12% Notes are otherwise treated as conventional debt. For purposes of determining the loss on extinguishment of debt and the debt discount, the underlying assumptions used in the Black-Scholes model to determine the fair value of the 2019 12% Warrants were: Current stock price $ 0.82 - 0.92 Exercise price $ 1.30 Risk-free interest rate 1.63 - 1.68 % Expected dividend yield — Expected term (in years) 1.10 Expected volatility 124 % 8.5% Notes In April 2018, we completed a $7,500,000 private placement pursuant to a promissory note (“8.5% Notes”) and warrant purchase agreement (the “8.5% Agreement”) with certain accredited investors, bearing interest at 8.5%, with principal due May 1, 2019, and interest payable quarterly. During the second quarter this note was extended to be due June 1, 2019. On June 6, 2019, we made payments of approximately $5.7 million, leaving approximately $1.1 million outstanding. In the event of default, the interest rate increases to 18%. The 8.5% Notes are collateralized by a security interest in substantially all of our assets. We may prepay the 8.5% Notes at any time, but in any event must pay at least one year of interest. In September 2019, we modified the debt agreement into the 2019 12% Notes. Subject to the terms and conditions of the 8.5% Agreement, each investor was granted fully-vested warrants equal to their note principal times 80%, or six million warrants, with an exercise price of $2.35 per share and a life of two years (the “8.5% Warrants”). Should we issue any equity-based instruments at a price lower than the exercise price(s) of the 8.5% Warrants, other than under our Incentive Plan (as defined below), the exercise price(s) of the 8.5% Warrants will be adjusted to the lower price. If the shares underlying the 8.5% Warrants were not registered for resale on a registration statement within six months, we would have issued an additional warrant to each purchaser at the same exercise price for one-half of the shares covered by the initial 8.5% Warrants. A registration statement related to the 8.5% Warrants was declared effective on June 5, 2018. We may call the 8.5% Warrants at $0.01 per share if our stock trades above $8.00 per share for 15 consecutive days. The 8.5% Warrants may be exercised at the option of the holder by paying cash or by applying the amount due under the 8.5% Notes as consideration. We received $7,500,000 of cash for issuing the 8.5% Notes. The relative fair value of the 8.5% Warrants was recorded as a debt discount and additional paid-in capital of $5,366,000. For the years ended December 31, 2019 and 2018, amortization of debt discount expense was $1,575,094 and $3,790,906, respectively, from the 8.5% Notes. The 8.5% Notes are otherwise treated as conventional debt. For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 8.5% Warrants as of April 2018, were: Current stock price $ 4.18 Exercise price $ 2.35 Risk-free interest rate 2.46 % Expected dividend yield — Expected term (in years) 2.0 Expected volatility 134 % Number of iterations 5 SBI Debt In July 2019, we completed a $855,000 private placement pursuant to a promissory note (“SBI Note”) with a certain accredited investor, bearing interest at 10% with principal due on October 18, 2019. On October 18, 2019, SBI agreed to an extension to November 1, 2019. On November 1, 2019, SBI agreed to another extension of the debt to November 15, 2019. On November 15, 2019, SBI agreed to another extension of debt to November 29, 2019 with an increase in principal amount of the note from $855,000 to $905,000. On November 27, 2019, SBI agreed to an extension of the note to December 13, 2019. On December 13, 2019, SBI agreed to extend the maturity date to December 20, 2019. On December 30, 2019 SBI agreed to extend the maturity date of the note to January 31, 2020, upon the payment of $195,911, of which $40,911 was for accrued interest and $155,000 towards the outstanding principal of the note. See Note 16 for further detail. The change in terms of the SBI note is treated as a debt extinguishment. The additional $50,000 of principal was treated as a debt extinguishment and included in our consolidated statement of operations. We received $755,000 of cash for issuing the SBI Note and the difference between the cash received and the principal amount was recorded as a debt discount of $100,000 and has been fully amortized. 15% Notes In December 2019, we sold $300,000 promissory notes (“15% Notes”) and warrants to certain accredited investors. The promissory notes, bear interest at 15%, with principal due January 31, 2021, and interest payable quarterly. We may prepay the 15% Notes at any time, but in any event must pay at least six months of interest. Included in these notes is an amount of $100,000 from a board member, a related party. The warrants granted to the investors are fully-vested and the number of shares underlying the warrants three time the principal amount of the Notes or nine hundred thousand warrants, with an exercise price of $0.45 per share (the “15% Warrants”). The 15% Warrants were issued in three tranches, A, B, and C. All the warrants have the same terms except the expiration dates. Warrant A has an expiration date of December 31, 2020, Warrant B has an expiration date of December 31, 2021 and Warrant C has an expiration date of December 31, 2022. We received $300,000 of cash for issuing the 15% Notes. The relative fair value of the 15% Warrants was recorded as a debt discount and additional paid-in capital of $158,100. For the years ended December 31, 2019 and 2018, amortization of debt discount expense was $2,519 and $0, respectively, from the 15% Notes. The 15% Notes are otherwise treated as conventional debt. For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 15% Warrants as of December 2019, were: Current stock price $ 0.54 - 0.67 Exercise price $ 0.45 Risk-free interest rate 1.60 - 1.62 % Expected dividend yield — Expected term (in years) 1.01 - 3.06 Expected volatility 118 - 119 %

WARRANT DERIVATIVE LIABILITY RE

WARRANT DERIVATIVE LIABILITY RESTATED	12 Months Ended
	Dec. 31, 2019
WARRANT DERIVATIVE LIABILITY RESTATED
WARRANT DERIVATIVE LIABILITY RESTATED	NOTE 12. WARRANT DERIVATIVE LIABILITY RESTATED On May 31, 2019 we received gross proceeds of $3 million by issuing three million shares of our common stock and three million warrants (“2019 Warrants”) to purchase shares of our common stock (together “2019 Units”) in a registered direct offering for $1.00 per 2019 Unit (combined the “2019 Capital Raise”). The 2019 Warrants, issued with the 2019 Capital Raise, are accounted for as a derivative liability. The 2019 Warrant agreements contain a cash settlement provision whereby the holders could settle the warrants for cash based on the Black-Scholes value, upon certain fundamental transactions, as defined in the 2019 Warrant agreement, that are considered outside of the control of management, such as a change of control, The original exercise price of the 2019 Warrants was $1.30 per share. The 2019 Warrants contain certain anti-dilution adjustment provisions with respect to subsequent issuances of securities by the Company at a price below the exercise price of such warrants. As a result of such subsequent issuances of securities by the Company during 2019, the exercise price of the 2019 Warrants had decreased to $0.45 per share and the number of shares subject to the 2019 Warrants had increased to 8,666,666 shares of common stock as of December 31, 2019. The following are the key assumptions that were used to determine the fair value of the 2019 Warrants: May 31, December 31, 2019 2019 (Restated) Number of shares underlying the warrants 3,000,000 8,666,666 Fair market value of stock $ 0.95 $ 0.63 Exercise price $ 1.30 $ 0.45 Volatility 133 % 124 % Risk-free interest rate 1.93 % 1.69 % Warrant life (years) 5.00 4.41 The following table sets forth a summary of the changes in the fair value of the warrant derivative liability, our Level 3 financial liabilities that are measured at fair value on a recurring basis: December 31, 2019 2018 (Restated) Beginning balance $ — $ — Recognition of warrant derivative liability on May 31, 2019 2,416,421 — Change in fair value of warrants derivative liability 2,204,172 — Ending balance $ 4,620,593 $ —

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2019
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 13. COMMITMENTS AND CONTINGENCIES Legal From time to time, the Company is a party to various litigation matters incidental to the conduct of its business. The Company is not presently a party to any legal proceedings that would have a material adverse effect on its business, operating results, financial condition or cash flows.

DEFERRED TAXES

DEFERRED TAXES	12 Months Ended
	Dec. 31, 2019
DEFERRED TAXES
DEFERRED TAXES	NOTE 14. DEFERRED TAXES The income tax was $0 as of December 31, 2019 and 2018. Significant components of the Company’s deferred tax assets at December 31, 2019 and 2018 are shown below. A valuation allowance has been established as realization of such deferred tax assets has not met the more likely-than-not threshold requirement. The increase in the valuation allowance in 2019 represents the increase in deferred tax assets that the Company has determined is not more likely than not of being recovered. If the Company’s judgment changes and it is determined that the Company will be able to realize these deferred tax assets, the tax benefits relating to any reversal of the valuation allowance on deferred tax assets will be accounted for as a reduction to income tax expense. The components of net deferred tax assets are as follows: December 31, 2019 2018 (Restated) Net operating loss carryforwards $ 7,116,767 $ 5,383,012 Equity-based instruments 5,810,660 5,004,624 Long-lived assets and other 491,730 555,138 Capital loss carryforward 120,318 — Deferred tax asset valuation allowance (13,539,475) (10,942,774) $ — $ — A reconciliation of our income tax provision and the amounts computed by applying statutory rates to income before income taxes is as follows: Year ended December 31, 2019 2018 (Restated) Income tax benefit at statutory rate $ (3,251,597) $ (3,564,489) State income tax benefit, net of Federal benefit (566,351) (620,849) Equity-based instruments 146,446 (326,242) Fair market value adjustment/loss on extinguishment – derivative liabilities 636,532 — Amortization of debt discount 498,018 1,044,210 Other (59,749) 47,895 Valuation allowance 2,596,701 3,419,475 $ — $ — As of December 31, 2019 and 2018, the Company had federal and state net operating loss carryforwards of approximately $29 million and $22 million, respectively. Of the current net operating loss carryforwards, $14 million expire starting in 2033 through 2037 and $15 million do not expire. Pursuant to the Internal Revenue Code Sections 382 and 383, use of the Company’s U.S. federal and state net operating loss carryforwards may be limited in the event of a cumulative change in ownership of more than 50% within a three-year period.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2019
STOCKHOLDERS? EQUITY
STOCKHOLDERS? EQUITY	NOTE 15. STOCKHOLDERS’ EQUITY 2019 Capital Raise Restated On May 31, 2019 we received gross proceeds of $3 million by issuing three million shares of our common stock and three million warrants to purchase shares of our common stock in a registered direct offering for $1.00 per 2019 Unit. The 2019 Warrants had an exercise price of $1.30 per share at issuance and are exercisable for five years from the date of issuance. The number of shares issuable pursuant to the warrants granted under the 2019 Warrants, as well as the exercise price of those warrants, is subject to adjustment as a result of certain future equity issuances of securities by the Company at a price below the then-effective exercise price of the 2019 Warrants. As a result of such subsequent issuances of securities by the Company during the fourth quarter of 2019, the exercise price of the 2019 Warrants had decreased to $0.45 per share and the number of shares subject to the 2019 Warrants had increased to 8,666,666 shares of common stock as of December 31, 2019. We received cash of $2,604,355 which is net of $395,645 of issuance costs, of which $318,681 is included as equity issuance costs and $76,964 is included as a reduction of additional paid in capital. Of the gross proceeds, we recorded $2,416,422 as a warrant derivative liability, as discussed in Note 11. We used a portion of the net proceeds from the issuance of the 2019 Units to pay down the 8.5% Notes by $5,743,000, leaving $1,106,000 outstanding. Share-based compensation Share-based compensation expense consisted of the following: Year ended December 31, 2019 2018 Employee Awards $ 3,040,497 $ 3,626,271 Consulting Awards 85,683 306,466 Feinsod Agreement 840,441 2,062,270 $ 3,966,621 $ 5,995,007 Employee Stock Options On October 29, 2014, the Board authorized the adoption of and, on June 26, 2015, our stockholders ratified, our 2014 Equity Incentive Plan for the issuance of 10 million shares of our common stock and, in April 2018, stockholders approved an increase of 5 million shares of common stock that may be granted (the “Incentive Plan”). The Incentive Plan provides for the issuance of up to 15 million shares of our common stock and is designed to provide an additional incentive to executives, employees, directors and key consultants, aligning our long term interests with participants. A Registration Statement on Form S‑8 for the initial 10 million shares automatically became effective in May 2016, and a Registration Statement on Form S‑8 for the additional 5 million shares and 900,000 shares under the Feinsod Agreement automatically became effective in June 2018 (collectively, the “Registration Statements”). The Registration Statements relate to 15,000,000 shares of our common stock, which are issuable pursuant to or, upon exercise of, options that have been granted or may be granted under our Incentive Plan. As of December 31, 2019, there were 986,442 shares available to issue under the Incentive Plan. Share-based compensation costs for award grants to employees and directors (“Employee Awards”) are recognized on a straight-line basis over the service period for the entire award, with the amount of compensation cost recognized at any date equaling at least the portion of the award that is vested. The following summarizes the Black-Scholes assumptions used to value the Employee Awards granted: Year ended December 31, 2019 2018 Exercise price $ 0.55 - 2.37 $ 1.71 - 7.17 Stock price on date of grant $ 0.55 - 2.37 $ 1.71 - 7.17 Volatility 119 - 130 % 131 - 140 % Risk-free interest rate 1.43 - 2.60 % 2.1 - 2.9 % Expected life (years) 3.0 3.0 Dividend yield — — The following summarizes Employee Awards activity: Weighted- Weighted- average average Remaining Number of Exercise Price Contractual Aggregate Shares per Share Term (in years) Intrinsic Value Outstanding at December 31, 2018 9,173,380 1.68 Granted 5,927,390 0.98 Exercised (269,728) 0.70 Forfeited or expired (3,947,262) 1.80 Outstanding at December 31, 2019 10,883,780 1.28 5.4 $ 61,000 Exercisable at December 31, 2019 7,331,365 $ 1.51 5.8 $ 8,000 As of December 31, 2019, there was approximately $838,267 of total unrecognized compensation expense related to unvested Employee Awards, which is expected to be recognized over a weighted-average period of twelve and a half months. Consulting Services As needed, we may issue warrants and options to third parties in exchange for consulting services. Stock-based compensation costs for award grants to third parties for consulting services (“Consulting Awards”) are recognized on a straight-line basis over the contractual term. The fair value of each warrant grant is estimated using Black-Scholes. We use historical data to estimate the expected price volatility. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of valuation for the estimated life of the option. The following summarizes the Black-Scholes assumptions to value the Consulting Awards granted: Year ended December 31, 2019 2018 Exercise price $ 0.71 - 2.37 $ 3.08 Stock price, date of valuation $ 0.71 - 2.37 $ 3.08 Volatility 125 - 141 % 134 % Risk-free interest rate 1.64 - 2.62 % 2.3 % Expected life (years) 2.0 - 5.0 2.0 Dividend yield — — The following summarizes Consulting Awards activity: Weighted- Weighted- average average Remaining Number of Exercise Price Contractual Aggregate Shares per Share Term (in years) Intrinsic Value Outstanding at December 31, 2018 50,000 2.53 Granted 85,000 1.31 Exercised — — Forfeited or expired (10,000) 1.40 Outstanding and exercisable at December 31, 2019 1.79 1.1 $ 0.00 We granted 25,000 shares of common stock with a fair value of $92,500 to a non-employee for consulting services, which were issued in July 2018. Additionally, we granted 47,933 shares of common stock with a fair value of $142,500 to non-employees for consulting services, which were issued in October 2018. During 2019, we granted 85,000 options with a fair value of $93,614 to non-employees for consulting services. Feinsod Employment Agreement On December 8, 2017, we entered into an agreement (the “Feinsod Agreement”) with Michael Feinsod for his continued service as our Executive Chairman of our Board of Directors. Pursuant to the agreement, Mr. Feinsod received (a) 600,000 stock options that vest on the anniversary date of the agreement for the next three years, or 200,000 per year (“Time-based Options”); and (b) three tranches of 100,000 stock options that vest when our stock price has an average trading price for 20 days of $3.50, $5.00 and $6.50 (“Market-based Options”). The options have an exercise price of $3.45 per share and a ten-year life. These options were not issued under the Incentive Plan; however, the underlying shares were included in the Registration Statement on Form S‑8 that automatically became effective in June 2018. During the quarter ended March 31, 2018, the $3.50 and $5.00 Market-based Options vested and, accordingly, the expense associated with those options was recognized immediately. On August 6, 2019, we entered into an agreement (the “Feinsod Agreement”) with Michael Feinsod for his permanent service as our Chief Executive Officer. Pursuant to the agreement, Mr. Feinsod received 1,000,000 stock options that vest when our stock price has a trading price of equal to or above $4.51 per share for five consecutive days. The options have an exercise price of $0.83 per share and a ten-year life. These options were issued under the Incentive Plan. The options were valued using the Monte Carlo method. For the year ended December 31, 2019, we recognized approximately $116,000 of share-based compensation expense related to these options. The underlying assumptions used in the Monte Carlo simulations to determine the fair value of options were: August 6,2019 Current stock price $ 0.83 Exercise price $ 0.83 Vesting goal $ 4.51 Risk-free interest rate 1.73 % Expected term (in years) 10 Expected volatility 123 % DB Option Agreement warrants In order to extend the DB Option Agreement with Infinity Capital, in March 2016 we granted Infinity Capital warrants to purchase 100,000 shares of our common stock at an exercise price of $0.67 per share with a five year life. All 100,000 warrants were still outstanding as of December 31, 2019. IPG Acquisition Warrants In connection with the IPG acquisition in 2015, we issued to IPG 500,000 fully-vested warrants to purchase a) 250,000 shares of our common stock at $4.50 per share, (the “IPG $4.50 Warrants”), and b) 250,000 shares of our common stock at $5.00 per share (the “IPG $5.00 Warrants”) (collectively, the “IPG Warrants”). All of these warrants expired unexercised during the quarter ended March 31, 2018. Warrants with Debt The following summarizes warrants issued with debt activity: Weighted- Weighted- average average Remaining Number of Exercise Price Contractual Aggregate Shares per Share Term (in years) Intrinsic Value Outstanding at December 31, 2017 3,351,700 $ 0.65 Granted 6,000,000 2.35 Exercised (3,316,786) 0.77 Expired (42,700) 5.00 Outstanding at December 31, 2018 5,992,214 2.26 Granted 2,481,000 0.98 Exercised — — Expired — — Outstanding and exercisable at December 31, 2019 0.64 0.5 $ 1,169,583 On May 31, 2019, we issued the 2019 Units at $1.00, which triggered the “down round” feature specified in the 8.5% Warrants. We calculated the difference between the 8.5% Warrants’ fair value on the date the down round feature was triggered using the original exercise price and the new exercise price. On October 18, 2019, November 1, 2019 and again on December 11, 2019, we issued additional warrants at $1.00, $0.68 and $0.45, respectively. These triggered the “down round” feature on both the 8.5% warrants and the 2019 Units. The difference in fair value of the effect of the down round feature is reflected in our consolidated financial statements as a deemed dividend and as a reduction to income available to common stockholders in the basic earnings per share calculation. The underlying assumptions used in the binomial lattice model to determine the fair value of the 8.5% Warrants were: Pre-Trigger Post-Trigger Current stock price $ 0.95 $ 0.95 Exercise price $ 2.35 $ 1.00 Risk-free interest rate 2.21 % 2.21 % Expected dividend yield — — Expected term (in years) 0.89 0.89 Expected volatility 123 % 123 % Pre-Trigger Post-Trigger Current stock price $ 0.70 $ 0.70 Exercise price $ 1.00 $ 0.68 Risk-free interest rate 1.55 % 1.55 % Expected dividend yield — — Expected term (in years) 0.47 0.47 Expected volatility 114 % 114 % Pre-Trigger Post-Trigger Current stock price $ 0.67 $ 0.67 Exercise price $ 0.68 $ 0.45 Risk-free interest rate 1.61 % 1.61 % Expected dividend yield — — Expected term (in years) 0.36 0.36 Expected volatility 113 % 113 % The underlying assumptions used in the binomial lattice model to determine the fair value of the 2019 Warrants were: Pre-Trigger Post-Trigger Current stock price $ 0.63 $ 0.63 Exercise price $ 1.30 $ 1.00 Risk-free interest rate 1.56 % 1.56 % Expected dividend yield — — Expected term (in years) 4.62 4.62 Expected volatility 115 % 115 % Pre-Trigger Post-Trigger Current stock price $ 0.70 $ 0.70 Exercise price $ 1.00 $ 0.68 Risk-free interest rate 1.55 % 1.55 % Expected dividend yield — — Expected term (in years) 4.58 4.58 Expected volatility 114 % 114 % Pre-Trigger Post-Trigger Current stock price $ 0.67 $ 0.67 Exercise price $ 0.68 $ 0.45 Risk-free interest rate 1.61 % 1.61 % Expected dividend yield — — Expected term (in years) 4.47 4.47 Expected volatility 113 % 113 % Fall 2017 Capital Raise During the year ended December 31, 2017, in a private placement we raised $4 million of equity by issuing four million shares of our common stock and four million warrants (“Fall 2017 Warrants”) to purchase shares of our common stock (together “Units”) for $1.00 per Unit. The Fall 2017 Warrants had an exercise price of $0.50 per share and were exercisable for two years. If our common stock closed above $5.00 for ten consecutive days, we could call the warrants, giving the warrant holders 10 days to exercise. During the quarter ended March 31, 2018, we called the warrants and all were exercised. In consideration for the sale of the Units, we received $3,750,000 in cash and extinguished $250,000 of 12% Notes.

NET LOSS PER SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2019
NET LOSS PER SHARE
NET LOSS PER SHARE	NOTE 16. NET LOSS PER SHARE Basic net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the reporting period. Diluted net loss per share is computed similarly to basic loss per share, except that it includes the potential dilution that could occur if dilutive securities are exercised. Outstanding stock options and common stock warrants are considered anti-dilutive because we are in a net loss position. Accordingly, the number of weighted average shares outstanding for basic and fully diluted net loss per share are the same. The following summarizes equity instruments that may, in the future, have a dilutive effect on earnings per share: December 31, 2019 2018 (Restated) Stock options 12,833,780 10,073,380 Warrants 17,439,881 6,217,214 Accrued stock payable 42,736 — 30,316,397 16,290,594

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2019
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 17. SUBSEQUENT EVENTS Beginning in early 2020, there has been an outbreak of coronavirus (COVID‑19), initially in China and which has spread to other jurisdictions, including locations where we do business. The full extent of the outbreak, related business and travel restrictions and changes to behavior intended to reduce its spread are uncertain as of the date of the Report as this continues to evolve globally. Therefore, the full extent to which coronavirus may impact our results of operations, liquidity or financial position is uncertain. Management continues to monitor the impact that the COVID‑19 pandemic is having on the Company and the economies in which we operate. We anticipate that our liquidity may be materially impacted by the coronavirus outbreak. On January 8, 2020 we entered a $975,000 deed of trust (the “Mortgage Loan”) secured by a first mortgage lien on the property located in Denver, Colorado. The Mortgage Loan matures on December 31, 2020 and accrues interest at a rate of equal to the greater of 5.25% in excess of the Prime Rate or 10% per annum, payable on a monthly basis. This loan was paid in full on March 20, 2020 with the sale of our building. On January 24, 2020, we entered into an asset purchase agreement with Dalton Adventures, LLC (the “Seller”), pursuant to which we agreed to acquire the assets of the Seller and which constitutes the business of SevenFive Farm, a cultivation facility in Boulder, Colorado. The purchase price to be paid for the assets is equal to 1.4 times the Seller’s gross revenue for the 12‑month period prior to the closing; provided that the purchase price will not be lower than $3,000,000. The purchase price will be paid by issuing to the Seller shares of common stock of the Company equal to the purchase price divided by the volume weighted average per share price of our shares for 30 consecutive trading days ending on the second trading day prior to the closing (the “VWAP”); provided that if the VWAP exceeds $0.85 per share, then the VWAP will equal $0.85 per share for purposes of the forgoing calculation. The Seller may require us to repurchase in cash 25% of the shares issued to the Seller at the closing at a repurchase price equal to the same VWAP used to determine the number of shares issued to the Seller at closing. The closing is subject to approval of the transaction by the Colorado Marijuana Enforcement Division, which was received on May 13, 2020, as well as other customary closing conditions. On February 18, 2020, we entered into a promissory note exchange agreement (the “Exchange Agreement”) pursuant to which the original SBI Note was exchanged for a new convertible promissory note (the “Convertible Note”). The Convertible Note has a principal amount of $934,000, an interest rate of 10% per annum and a maturity date of February 18, 2021. The Convertible Note may be converted at the option of SBI into shares of Common Stock at a conversion price equal to 80% of the Market Price; provided that the conversion price shall in no event be less than $0.45 per share. In February and March 2020, we issued and sold unsecured promissory notes (the “Unsecured Notes”) with an aggregate principal amount of $2,031,000 to certain investors in exchange for $525,000 of new funding and the cancellation of outstanding indebtedness of $1,506,000 represented by prior promissory notes issued by us in September 2019. The Unsecured Notes have an annual interest rate of 15% and mature on January 31, 2021 and March 1, 2021. Interest is due on a quarterly basis. In connection with the issuance of the Unsecured notes, each holder of Unsecured Notes received three warrants (i.e., a 2020 A Warrant, a 2020 B Warrant and a 2020 C Warrant) to acquire shares of Common Stock at an exercise price equal to $0.45 per share. On March 20, 2020 we sold our greenhouse office building located in Denver, Colorado, to certain individuals for a sale price of $1,499,000 and net proceeds of approximately $600,000. On April 7, 2020, we entered into an Asset Purchase Agreement (the “Agreement”) with The Organic Seed, LLC, doing business under the name Cannasseur (the “Seller”), pursuant to which we agreed to acquire the assets of the Seller which includes a recreational retail dispensary, a 12,000 square foot light deprivation greenhouse, and a manufacturing facility based in Pueblo West, Colorado. The Agreement provides the purchase price to acquire Cannasseur is $2,350,000 (the “Purchase Price”). The purchase price will be paid by issuing to the Seller shares of common stock of the Company equal to the purchase price divided by the volume weighted average per share price of the Company’s shares for 30 consecutive trading days ending on the second trading day prior to the closing (the “VWAP”); provided that if the VWAP exceeds $0.55 per share, then the VWAP will equal $0.55 per share for purposes of the foregoing calculation; and if the VWAP is less than $0.45 per share, then the VWAP will be adjusted to equal $0.45 for the purposes of the foregoing calculation. The closing is subject to approval of the transaction by the Colorado Marijuana Enforcement Division, as well as other customary closing conditions.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2019
SEGMENT INFORMATION
SEGMENT INFORMATION	NOTE 18. SEGMENT INFORMATION Our operations are organized into two segments: Operations Consulting and Products; and Capital Investments and Real Estate. All revenue originates, and all assets are located in the United States. Segment information is presented in accordance with ASC 280, " Segments Reporting." This standard is based on a management approach that requires segmentation based upon the Company’s internal organization and disclosure of revenue and certain expenses based upon internal accounting methods. The Company’s financial reporting systems present various data for management to run the business, including internal profit and loss statements prepared on a basis not consistent with GAAP. The following information is presented net of discontinued operations. For more information see Note 3. Year ended December 31 2019 Operations Investments Total Services $ 1,787,863 $ — $ 1,787,863 Rent and interest — 95,437 95,437 Product 1,783,046 — 1,783,046 Total Revenues 3,570,909 95,437 3,666,346 Costs and expenses (3,372,174) (71,723) (3,443,897) $ 198,735 $ 23,714 222,449 Corporate (Restated) (14,030,707) Net loss $ (13,808,258) 2018 Operations Investments Total Service $ 1,186,624 $ — $ 1,186,624 Rent and interest — 18,749 18,749 Product 531,883 — 531,883 Total revenue 1,718,507 18,749 1,737,256 Costs and expenses (1,932,598) — (1,932,598) Investment in Desert Created — (1,005,955) (1,005,955) $ (214,091) $ (987,206) (1,201,297) Corporate (14,934,013) Net loss $ (16,135,310) December 31, Total assets 2019 2018 Operations $ 441,841 $ 134,786 Investments 402,988 300,000 Corporate 2,135,395 9,447,044 $ 2,980,224 $ 9,881,830

NATURE OF OPERATIONS, HISTORY_2

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Policies)	12 Months Ended
	Dec. 31, 2019
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Nature of Operations	Nature of Operations General Cannabis Corp, a Colorado Corporation (the “Company,” “we,” “us,” “our,” or “GCC”) (formerly, Advanced Cannabis Solutions, Inc.), was incorporated on June 3, 2013, and provides services and products to the regulated cannabis industry. On June 6, 2018 we began trading on the OTCQX® Best Market after upgrading from the OTCQB® Venture Market. As of December 31, 2019, our operations are segregated into the following two segments: Operations Consulting and Products (“Operations Segment”) Through Next Big Crop (“NBC”), we deliver comprehensive consulting services to the cannabis industry that include obtaining licenses, compliance, cultivation, retail operations, logistical support, facility design and construction, and expansion of existing operations. During 2019 and 2018, 59% and 60% of NBC’s revenue was with three customers and one customer, respectively. NBC oversees our wholesale equipment and supply business, operated under the name “GC Supply,” which provides turnkey sourcing and stocking services to cultivation, retail and infused products manufacturing facilities. Our products include building materials, equipment, consumables and compliance packaging. There are generally multiple suppliers for the products we sell; however, there are a limited number of manufacturers of certain high-tech cultivation equipment. Capital Investments and Real Estate (“Investments Segment”) As a publicly traded company, we have access to capital that may not be available to businesses operating in the cannabis industry. Accordingly, we may provide debt or equity capital through (a) loans or revolving lines of credit, (b) leasing real estate we own, or (c) investing in businesses using cash or shares of our common stock. Held for Sale - Security and Cash Transportation Services (“Security Segment”) We provide advanced security, including on-site professionals and cash transport, to licensed cannabis cultivators, cannabis processing facilities and retail shops, under the business name Iron Protection Group (“IPG”) in California and Colorado, and security services to non-cannabis customers in Colorado, such as hotels, apartment buildings and retail. On December 26, 2019, the board of directors and management made the strategic decision to investigate a possible buyer for the security segment and if no buyer could be found, cease operations of the security segment. We transferred all our Colorado security contracts and employees to a company on January 16, 2020. We will receive $1.00 per man hour worked on existing contracts for a period of one year. On February 6, 2020 we cancelled all our security contracts in California. Discontinued Operations - Consumer Goods and Marketing Consulting (“Consumer Goods Segment”) Our apparel business, Chiefton, has two primary revenue streams. Chiefton Supply strives to create innovative, unique t-shirts, hats, hoodies and accessories. Our apparel is sold through our on-line shop, cannabis retailers, non-cannabis retailers, and specialty t-shirt and gift shops. Chiefton Design provides design, branding and marketing strategy consulting services to the cannabis industry, which frequently includes sourcing and selling customer-specific apparel and accessories. On December 26, 2019, the board of directors and management made the strategic move to cease operations of Chiefton. All operations of Chiefton were abandoned on December 31, 2019. Our CBD retail business, STOA Wellness, opened in July of 2019. STOA Wellness offers a curated collection of high quality CBD products for athletes and general wellness. On December 26, 2019, the board of directors committed to a plan to cease operations of STOA Wellness. We transferred all assets of STOA Wellness to an individual on January 10, 2020, in exchange for the release on the outstanding lease.
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements include the results of GCC and its ten wholly-owned subsidiary companies: (a) 6565 E. Evans Owner LLC, a Colorado limited liability company formed in 2014; (b) General Cannabis Capital Corporation, a Colorado corporation formed in 2015; (c) GC Security LLC (“GCS”), a Colorado limited liability company formed in 2015; (d) GC-NY Health, LLC, a New York limited liability company formed in 2019; (e) Standard Cann, Inc., a Colorado corporation formed in 2019; (f) Cannasseur, LLC, a Colorado limited liability company formed in 2019; (g) Cannasseur Dispensary, LLC, a limited liability company formed in 2019; (h) Cannasseur Cultivation, LLC, a limited liability company formed in 2019; (i) Cannasseur Extraction, LLC, a limited liability company formed in 2019 and (j) GC Corp., a Colorado corporation, originally formed in 2013 under the name ACS Corp. In 2015, the name was changed to GC Corp. Intercompany accounts and transactions have been eliminated. The preparation of our consolidated financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Furthermore, when testing assets for impairment in future periods, if management uses different assumptions or if different conditions occur, impairment charges may result.
Going Concern	Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes we will be able to realize our assets and discharge our liabilities in the normal course of business for the foreseeable future. Our cash of approximately $225,000 as of December 31, 2019, is not sufficient to absorb our operating losses and retire our debt of approximately $2,330,000. The warrants associated with this debt, if exercised, would provide sufficient funds to retire the debt; however, there is no guarantee that these warrants will be exercised. Our ability to continue as a going concern is dependent upon our generating profitable operations in the future and / or obtaining the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Management believes that (a) we will be successful obtaining additional capital and (b) actions presently being taken to further implement our business plan and generate additional revenues provide opportunity for the Company to continue as a going concern. While we believe in the viability of our strategy to generate additional revenues and our ability to raise additional funds, there can be no assurances to that effect. Accordingly, there is substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits with banks, and investments that are highly liquid and have maturities of three months or less at the date of purchase. We maintain our cash balances in financial institutions that, from time to time, may exceed amounts insured by the Federal Deposit Insurance Corporation ($250,000 as of December 31, 2019).
Inventory	Inventory Our inventory consists of finished goods, including apparel and supplies for the cannabis market. Inventory is stated at the lower of cost (net realizable value), using average cost to determine cost. We monitor inventory cost compared to selling price in order to determine if a write down to net realizable value is necessary. In December 2019, we ceased all operations of Chiefton and determined we would be ceasing operations of STOA in January 2020. As a result, we wrote down all of the remaining inventory to $0 as of December 31, 2019. We recognized $147,035 in expense as a result of this write down of inventory and is included in loss on discontinued operations on the statement of operations.
Accounts Receivable, net	Accounts Receivable, net Accounts receivable are recorded at the original invoiced amount due from our customers less an allowance for any potential uncollectible amounts. We control credit risk related to accounts receivable through credit approvals, credit limits and monitoring processes. In making the determination of the appropriate allowance for doubtful accounts, management considers prior experience with customers, analysis of accounts receivable aging reports, changes in customer payment patterns, and historical write-offs. The allowance for doubtful accounts totaled $111,000 and $9,000 as of December 31, 2019 and 2018, respectively. The amounts charged to operations and write-offs were immaterial for the periods presented.
Notes Receivable	Notes Receivable Notes receivable consist primarily of amounts due to us related to the financing of different business ventures. Direct loan origination costs we incur are netted with loan origination fees we receive and the net amount, loan origination fees or costs, is included in notes receivable on the consolidated balance sheets. The loan origination fees or costs are amortized over the term of the underlying note receivable and included in interest income in the consolidated statements of operations. We report notes receivable at the principal balance outstanding less an allowance for losses. We monitor the financial condition of the notes receivable and record provisions for estimated losses when we believe it is probable that the holders of the notes receivable will be unable to make their required payments. We charge interest at a fixed rate and interest income is calculated by applying the effective rate to the outstanding principal balance.
Right-of-use Asset / Lease Liability	Right-of-use Asset / Lease Liability We adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2016‑02 “Leases (Topic 842)” on January 1, 2019, which requires all assets and liabilities arising from leases to be recognized in our consolidated balance sheets. In July 2018, the FASB added an optional transition method which the Company elected upon adoption of the new standard. This allowed us to recognize and measure leases existing at January 1, 2019 without restating comparative information. In addition, the Company elected to apply the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allows us to carry forward the historical lease classification. We first evaluated our leases to determine whether they are classified as a finance lease or as an operating lease. A lease is a finance lease if any of the following criteria are met: (a) ownership transfers, (b) the lease includes an option to purchase the underlying asset, (c) the lease term is for the major part of the remaining economic life of the underlying asset, (d) the present value of the lease payments equals or exceeds the fair value of the underlying asset, or (e) the underlying asset is of a specialized nature that is expected to have no alternative use to the lessor at the end of the lease term. All of our leases are classified as operating leases. We then determined whether the short-term exemption applies; that is, is the lease term 12 months or less and does not include a purchase option whose exercise is reasonably certain. If the short-term exemption applies then lease payments are recognized as expense and no asset or liability is recorded. If the short-term exemption does not apply, then we recorded an operating lease right-of-use asset and a corresponding operating lease liability equal to the present value of the lease payments. All of our leases entered into prior to 2019 met the short-term exemption, so modification to prior period financial position was is not required. The two-year commercial real estate lease we entered into in February 2019 did not meet the short-term exemption and, accordingly, we recorded the present value of the lease payments of $83,525, as a right-of-use asset and a lease liability in the consolidated balance sheet. We recognize operating lease expense on a straight-line basis over the life of the lease.
Property and Equipment, net	Property and Equipment, net Property and equipment are recorded at historical cost, less accumulated depreciation. Major additions and improvements are capitalized, while replacements, maintenance and repairs, which do not improve or extend the life of the respective assets, are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets: thirty years for buildings, the lesser of five years or the life of the lease for leasehold improvements, and three to five years for furniture, fixtures and equipment, software and vehicles. Land is not depreciated. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations.
Business Combinations	Business Combinations Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable intangible assets is based on detailed valuations that use information and assumptions provided by management, including expected future cash flows. We allocate any excess purchase price over the fair value of the net assets and liabilities acquired to goodwill. Identifiable intangible assets with finite lives are amortized over their useful lives. Acquisition-related costs, including advisory, legal, accounting, valuation and other costs, are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date.
Intangible Assets	Intangible Assets Intangible assets consist primarily of customer relationships and marketing-related intangibles. Our intangible assets are being amortized on a straight-line basis over a period of two years and are fully amortized as of December 31, 2019.
Impairment of Long-lived Assets	Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and undiscounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future.
Investments	Investments We use the equity method for investments when we are able to exercise significant influence over, but do not control, the investee, and are not the primary beneficiary of the investee’s activities. We include our portion of an equity-method investee’s net income or loss within other expense on the consolidated statements of operations. In the event that the cost basis in an investment exceeds the fair value of the underlying business, we record an impairment charge to reduce our carrying value to the estimated fair value. We record investments that do not qualify for treatment under the equity method at fair value, unless there is no readily determinable fair value. We record at cost equity investments that do not have readily determinable fair value and assess for impairment at each reporting period. We are able to switch to fair value at our option.
Debt	Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants – When we issue debt with warrants, we treat the warrants as a debt discount, record as a contra-liability against the debt, and amortize the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. The offset to the contra-liability is recorded as additional paid in capital in our consolidated balance sheets. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statement of operations. The debt is treated as conventional debt. We determine the value of the non-complex warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”) using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the volatility of our stock. For warrants with complex terms, we use the binomial lattice model to estimate their fair value. Modification of Debt - When we change the terms of existing notes payable, we evaluate the amendments under ASC 470-50, Debt Modification and Extinguishment to determine whether the change should be treated as a modification or as a debt extinguishment. This evaluation includes analyzing whether there are significant and consequential changes to the economic substance of the note. If the change is deemed insignificant then the change is considered a debt modification, whereas if the change is substantial the change is reflected as a debt extinguishment.
Fair Value of Financial Instruments	Fair Value of Financial Instruments U.S. generally accepted accounting principles (“GAAP”) requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the consolidated balance sheet. The fair value of the financial instruments disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. In assessing the fair value of financial instruments, the Company uses a variety of methods and assumptions, which are based on estimates of market conditions and risks existing at the time. For certain instruments, including accounts receivable and accounts payable, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs consist of items that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1 – Quoted prices in active markets for identical assets or liabilities. There are no fair valued assets or liabilities classified under Level 1 as of December 31, 2019 and 2018. Level 2 – Observable prices that are based on inputs not quoted on active markets but corroborated by market data. There are no fair valued assets or liabilities classified under Level 2 as of December 31, 2019 and 2018. Level 3 – Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs (see Note 12). Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s accounting and finance department, which reports to the Chief Financial Officer, determines its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s accounting and finance department and are approved by the Chief Financial Officer. Level 3 Valuation Techniques: Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. The Company deems financial instruments which do not have fixed settlement provisions to be derivative instruments. In accordance with GAAP the fair value of these warrants is classified as a liability on the Company’s consolidated balance sheets because, according to the terms of the warrants, a fundamental transaction could give rise to an obligation of the Company to pay cash to its warrant holders. Such instruments do not have fixed settlement provisions and have also been recorded as derivative liabilities. Corresponding changes in the fair value of the derivative liabilities are recognized in earnings on the Company’s consolidated statements of operations in each subsequent period. The Company’s derivative liabilities are carried at fair value and were classified as Level 3 in the fair value hierarchy due to the use of significant unobservable inputs.
Extinguishment of Notes Payable	Extinguishment of Notes Payable When we change the terms of existing notes payable subsequent to the maturity date, we evaluate the amendments under ASC 470-50, Debt Modification and Extinguishment to determine whether the change should be treated as a debt extinguishment or as a debt modification. This evaluation includes analyzing whether there are significant and consequential changes to the economic substance of the note. If the change is deemed insignificant then the change is considered a debt modification, whereas if the change is substantial the change is reflected as a debt extinguishment. If determined to be a debt extinguishment, the difference between the fair value of the new instrument compared to the original instrument is reflected as a gain or loss on extinguishment of debt.
Warrants Instruments	Warrants Instruments Warrants with derivative features – When we raise capital by issuing warrants that do not have complex terms, they are recorded as additional paid in capital in our consolidated balance sheet. When we issue warrants that have complex terms, such as a clause in which the warrant agreements contain a cash settlement provision whereby the holders could settle the warrants for cash upon a fundamental transaction that is considered outside of the control of management, such as a change of control, the warrants are considered to be a derivative that are recorded as a liability at fair value. The warrant derivative liability is adjusted to its fair value at the end of each reporting period, with the change being recorded as other expense or gain.
Revenue Recognition	Revenue Recognition We have two main revenue streams: (i) product sales; and (ii) licensing and consulting. Product sales are recorded at the time that control of the products is transferred to customers. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including significant risks and rewards of products, our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to customers. Revenue from licensing and consulting services is recognized when our obligations to our client are fulfilled which is determined when milestones in the contract are achieved. ASC Topic 606 is a comprehensive revenue recognition model that requires revenue to be recognized when control of the promised goods or services are transferred to our customers at an amount that reflects the consideration that we expect to receive. Application of ASC Topic 606 requires us to use more judgment and make more estimates than under former guidance. Application of ASC Topic 606 requires a five-step model applicable to all product offerings revenue streams as follows: Identification of the contract, or contracts, with a customer A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods or services to be transferred and identifies the payment terms related to these goods or services, (ii) the contract has commercial substance and, (iii) we determine that collection of substantially all consideration for goods or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit or financial information pertaining to the customer. Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the goods or service either on its own or together with other resources that are readily available from third parties or from us, and are distinct in the context of the contract, whereby the transfer of the goods or services is separately identifiable from other promises in the contract. When a contract includes multiple promised goods or services, we apply judgment to determine whether the promised goods or services are capable of being distinct and are distinct within the context of the contract. If these criteria are not met, the promised goods or services are accounted for as a combined performance obligation. Determination of the transaction price The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods or services to our customer. We estimate any variable consideration included in the transaction price using the expected value method that requires the use of significant estimates for discounts, cancellation periods, refunds and returns. Variable consideration is described in detail below. Allocation of the transaction price to the performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative Stand-Alone Selling Price (“SSP,”) basis. We determine SSP based on the price at which the performance obligation would be sold separately. If the SSP is not observable, we estimate the SSP based on available information, including market conditions and any applicable internally approved pricing guidelines. Recognition of revenue when, or as, we satisfy a performance obligation We recognize revenue at the point in time that the related performance obligation is satisfied by transferring the promised goods or services to our customer. Principal versus Agent Considerations When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent. Our evaluation to determine if we control the goods or services within ASC Topic 606 includes the following indicators: We are primarily responsible for fulfilling the promise to provide the specified good or service. When we are primarily responsible for providing the goods and services, such as when the other party is acting on our behalf, we have indication that we are the principal to the transaction. We consider if we may terminate our relationship with the other party at any time without penalty or without permission from our customer. We have risk before the specified good or service have been transferred to a customer or after transfer of control to the customer. We may commit to obtaining the services of another party with or without an existing contract with our customer. In these situations, we have risk of loss as principal for any amount due to the other party regardless of the amount(s) we earn as revenue from our customer. The entity has discretion in establishing the price for the specified good or service. We have discretion in establishing the price our customer pays for the specified goods or services. Contract Liabilities Contract liabilities consist of customer advance payments and billings in excess of revenue recognized. We may receive payments from our customers in advance of completing our performance obligations. We record contract liabilities equal to the amount of payments received in excess of revenue recognized, including payments that are refundable if the customer cancels the contract according to the contract terms. Contract liabilities have been historically recorded as current liabilities on our consolidated financial statements when the time to fulfill the performance obligations under terms of our contracts is less than one year. We have no Long-term contract liabilities which would represent the amount of payments received in excess of revenue earned, including those that are refundable, when the time to fulfill the performance obligation is greater than one year.
Share-based Payments	Share-based Payments Employee and non-employee awards – We account for share-based compensation in accordance with the fair value recognition provisions of ASC 718, Compensation – Stock Compensation , and ASC 505, Equity , which require all share-based payments to employees and non-employees, including grants of employee stock options, to be recognized as an expense in the consolidated financial statements based on their fair values. The fair value of stock options is estimated using the Black-Scholes option pricing formula that requires assumptions for expected volatility, expected dividends, the risk-free interest rate and the expected term of the option. Stock options generally vest in one year. The Company accounts for forfeitures of share-based grants as they occur. If any of the assumptions used in the Black-Scholes model or the anticipated number of shares to be awarded change significantly, share-based compensation expense may differ materially in the future from that recorded in the current period. Market price-based awards – We may issue share-based payments that vest when certain market conditions are met, such as our common stock trading above a certain value for a specific number of days. We recognize expense for market price-based options at the estimated fair value of the options using the binomial lattice model over the estimated life of the options used in the model, or immediately upon the market conditions being met. We use historical data to estimate the expected price volatility, the expected stock option life and expected forfeiture rate. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of grant for the estimated life of the stock option.
Shipping and Handling	Shipping and Handling Payments by customers to us for shipping and handling costs are included in revenue on the consolidated statements of operations, while our expense is included in cost of goods sold. Shipping and handling for inventory are included as a component of inventory on the consolidated balance sheets, and in cost of goods sold in the consolidated statements of operations when the product is sold.
Income Taxes	Income Taxes We recognize deferred income tax assets and liabilities for the expected future tax consequences of temporary differences between the income tax and financial reporting carrying amount of our assets and liabilities. We monitor our deferred tax assets and evaluate the need for a valuation allowance based on the estimate of the amount of such deferred tax assets that we believe do not meet the more-likely-than-not recognition criteria. We also evaluate whether we have any uncertain tax positions and would record a reserve if we believe it is more-likely-than-not our position would not prevail with the applicable tax authorities and would be recorded in income tax expense. Our assessment of tax positions as of December 31, 2019 and 2018, determined that there were no material uncertain tax positions. In general, the tax returns for the years ending December 31, 2016 through 2018 are open to examination by federal and state authorities.
Reportable Segments	Reportable Segments Our reporting segments consist of: a) Operations Consulting and Products; and b) Capital Investments and Real Estate. Our Chief Executive Officer has been identified as the chief decision maker. Our operations are conducted primarily within the United States of America.
Related Parties	Related Parties Related parties are any entities or individuals that, through employment, ownership or other means, possess the ability to direct or cause the direction of the management and policies of the Company. We disclose related party transactions that are outside of normal compensatory agreements, such as salaries or board of director fees. We consider the following individuals / companies to be related parties: · Michael Feinsod – Executive Chairman of our Board of Directors (“Board”). · Infinity Capital West, LLC (“Infinity Capital”) – An investment management company that was founded and is controlled by Michael Feinsod. · Peter Boockvar – Audit committee chairman. · Seth Oster – Board member DB Arizona – A company that borrowed $825,000 from GC Finance Arizona. Prior to our purchase in June 2017, we did not possess the ability to influence DB Arizona and DB Arizona did not have the ability to influence us. We include DB Arizona as a related party due to our relationship with Michael Feinsod and Infinity Capital, and their relationship with DB Arizona.
Recently Issued Accounting Standards	Recently Issued Accounting Standards FASB ASU 2019‑12 – “Income Taxes (Topic 740)” – In December 2019, the FASB issued guidance which simplifies certain aspects of accounting for income taxes. The guidance is effective for interim and annual reporting periods beginning after December 15, 2020, and early adoption is permitted. We do not expect adoption of this ASU to have a material effect on our consolidated financial statements. FASB ASU 2018‑013 – “Fair Value Measurement (Topic 820)”- In August 2018, the FASB issued new disclosure guidance on fair value measurement. This new guidance modifies the disclosure requirements on fair value measurements, including removal and modifications of various current disclosures as well as some additional disclosure requirements for Level 3 fair value measurements. Some of these disclosure changes must be applied prospectively while others retrospectively depending on requirement. This guidance is required to be adopted by the Company beginning in fiscal year 2020, with early adoption permitted. We did not early adopt this guidance. The adoption of these changes is not expected to have an impact on our consolidated financial statements other than disclosures.

RESTATEMENT OF CONSOLIDATED F_2

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2019
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS
Schedule of effects of the restatement on the consolidated financial statements	The effects of the restatement on the consolidated balance sheets are summarized in the following table: December 31, 2019 As Originally Reported Adjustments As Restated ASSETS Current Assets Cash and Cash Equivalents $ 122,390 $ — $ 122,390 Accounts receivable, net 85,204 — 85,204 Note receivable, net – current portion 375,000 — 375,000 Prepaid expenses and other current assets 546,970 — 546,970 Assets held for sale 375,218 — 375,218 Assets of discontinued operations 47,453 — 47,453 Total Current Assets $ 1,552,235 — $ 1,552,235 Note receivable, net 93,333 — 93,333 Property and equipment, net 1,507,327 — 1,507,327 Investment 250,000 — 250,000 Assets held for sale 15,584 — 15,584 Assets of discontinued operations 83,525 — 83,525 Total Assets $ 3,502,004 $ — $ 3,502,004 LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT) Current Liabilities Accounts payable and accrued expenses $ 1,221,194 $ — $ 1,221,194 Interest payable 93,375 — 93,375 Customer deposits 562,803 — 562,803 Accrued stock payable 80,657 — 80,657 Notes payable (net of discount) 2,230,684 — 2,230,684 Related party note payable (net of discount) 99,667 — 99,667 Warrant derivative liability 1,599,436 3,201,157 4,620,593 Liabilities held for sale 149,249 — 149,249 Liabilities of discontinued operations 207,993 — 207,993 Total current liabilities $ 6,245,058 $ 3,201,157 $ 9,266,216 Stockholders’ Equity (Deficit) Common Stock 39,498 — 39,498 Additional paid-in capital 61,468,034 — 61,468,034 Accumulated deficit (64,250,586) (3,201,157) (67,271,744) Total Stockholders’ Equity (Deficit) $ (2,743,054) $ (3,201,157) $ (5,764,212) Total Liabilities & Stockholders’ Equity (Deficit) $ 3,502,004 $ — $ 3,502,004 The effects of the restatement on the consolidated statements of operations and comprehensive income/loss are summarized in the following table: Year Ended December 31, 2019 As Originally Reported Adjustments As Restated Revenues Services $ 1,787,863 $ — $ 1,787,863 Rent and interest 95,437 — 95,437 Product sale 1,783,046 — 1,783,046 Total revenues 3,666,346 — 3,666,346 Costs and Expenses Cost of service revenues 858,714 — 858,714 Cost of goods sold 1,608,386 — 1,608,386 Selling, general, and administrative 4,379,800 — 4,379,800 Share-based expense 3,966,621 — 3,966,621 Professional fees 1,598,818 — 1,598,818 Depreciation and amortization 115,696 — 115,696 Total costs and expenses 12,528,035 — 12,528,035 Operating Loss (8,861,689) — (8,861,689) Other (Income) Expense Amortization of debt discount and equity issuance costs 2,019,726 — 2,019,726 Loss on extinguishment of debt 377,300 — 377,300 Interest expense, net 345,371 — 345,371 (Gain) loss on warrant derivative liability (816,916) 3,201,157 2,204,172 Total other expense, net 1,925,411 3,201,157 4,946,569 Net Loss from Continuing Operations $ (10,787,100) $ (3,201,157) $ (13,808,258) Loss from discontinued operations (1,675,539) — (1,675,539) Net Loss $ (12,462,639) $ (3,201,157) $ (15,483,797) Deemed dividend (2,341,000) — (2,341,000) Net Loss Attributable to Common Stockholders $ (14,803,639) $ (3,201,157) $ (17,824,797) Per Share Data – Basic and diluted Net loss from continuing operations $ (0.28) $ (0.08) $ (0.36) Net loss from discontinued operations $ (0.04) $ — $ (0.04) Net loss attributable to common stockholders per share $ (0.39) $ (0.08) $ (0.47) Weighted average number of common shares outstanding — The effects of the restatement on the consolidated statement of cash flows are summarized in the following table: December 31, 2019 As Originally Reported Adjustments As Restated Operating Activities Net loss $ (12,462,639) $ (3,201,157) $ (15,483,797) Adjustments to reconcile net loss to net cash used in operating activities: Amortization of debt discount and equity issuance costs 2,019,726 — 2,019,726 Loss on extinguishment of debt 377,300 — 377,300 Depreciation and amortization expense 196,247 — 196,247 Amortization of loan origination fees (13,333) — (13,333) Bad debt expense 174,249 — 174,249 Impairment of assets 147,035 — 147,035 Loss on disposal of property and equipment 104,803 — 104,803 (Gain) loss on warrant derivative liability (816,986) 3,201,157 2,204,172 Share-based payments 3,966,621 — 3,966,621 Changes in operating assets and liabilities: Accounts receivable (101,766) — (101,766) Prepaid expenses and other assets (138,254) — (138,254) Inventory (23,772) — (23,772) Accounts payable and accrued liabilities 1,242,108 — 1,242,108 Net cash used in operating activities: (5,328,661) — (5,328,661) INVESTING ACTIVITIES Purchase of property and equipment (318,639) — (318,639) Lending on notes receivable (705,000) — (705,000) Proceeds on notes receivable 270,000 — 270,000 Net cash used in investing activities (753,639) — (753,639) FINANCING ACTIVITIES Proceeds from sale of common stock and warrants 2,604,355 — 2,604,355 Proceeds from exercise of stock options 188,770 — 188,770 Proceeds from notes payable 1,455,000 — 1,455,000 Payments on notes payable (5,898,000) — (5,898,000) Payments on Infinity Note - related party — — — Net cash provided by (used in) financing activities (1,649,875) — (1,649,875) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (7,732,175) — (7,732,175) CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 7,957,169 — 7,957,169 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 224,994 $ — $ 224,994 SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION Cash paid for interest $ 305,195 $ — $ 305,195 NON-CASH INVESTING & FINANCING ACTIVITIES Deemed dividend from warrant repricing $ 2,603,000 $ — $ 2,603,000 Operating lease right-of-use asset/Operating lease liability 154,200 — 154,200 12% Warrants recorded as a debt discount and loss on extinguishment of debt 392,000 — 392,000 SBI Warrants recorded as a debt discount and loss on extinguishment of debt 28,800 — 28,800 15% Warrants recorded as a debt discount and additional paid-in capital 158,100 — 158,100

INVESTMENTS AND ACQUISITIONS (T

INVESTMENTS AND ACQUISITIONS (Tables) - Desert Created [Member]	12 Months Ended
	Dec. 31, 2019
Investments And Acquisitions [Line Items]
Schedule of purchase price allocation	Common Stock $ 461,000 Warrants 518,000 Initial investment in Desert Created $ 979,000 Fair value of Desert Created $ 347,000 Percentage ownership 50 % Fair value of 50% of Desert Created 173,500 Initial investment in Desert Created 979,000 Initial impairment $ 805,500
Schedule of the investment and is included in prepaid expenses and other current	Initial investment in Desert Created $ 979,000 Initial impairment (805,500) Additional investment 50,000 Net loss (182,136) Additional impairment (18,319) Proceeds from sale of investment (23,045) December 31, 2018 $ —

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2019
DISCONTINUED OPERATIONS
Schedule of Asset and Liabilities From Discontinued Operations [Table Text Block]	December 31, 2019 2018 Cash and cash equivalents $ 77,380 $ 352,607 Accounts receivable, net 280,058 277,857 Prepaid expenses and other current assets 17,780 19,311 Current assets held for sale $ 375,218 $ 649,775 Property and equipment, net $ 15,584 $ 24,008 Intangibles — 42,247 Noncurrent assets held for sale $ 15,584 $ 66,255 Accounts payable and accrued expenses $ 88,309 $ 78,065 Customer deposits 60,940 81,879 Current liabilities held for sale $ 149,249 $ 159,944 December 31, 2019 2018 Cash and cash equivalents $ 25,223 $ — Accounts receivable, net 7,836 21,102 Prepaid expenses and other current assets 14,394 — Inventory — 123,263 Current assets discontinued operations $ 47,453 $ 144,365 Right to use asset $ 83,525 $ — Noncurrent assets discontinued operations $ 83,525 $ — Accounts payable and accrued expenses $ 124,468 $ 4,920 Customer deposits — 1,300 Operating lease liability – current portion 83,525 — Current liabilities discontinued operations $ 207,993 $ 6,220
Disposal Groups, Including Discontinued Operations [Table Text Block]	Year ended December 31, 2019 2018 Service revenues $ 2,118,732 $ 2,602,365 Cost of service revenues 1,650,823 2,033,544 Cost of goods sold — 4,373 Selling, general and administrative 877,795 795,381 Professional fees 4,219 104,730 Depreciation and amortization 51,654 87,061 Total costs and expenses 2,584,491 3,025,089 OPERATING LOSS (465,759) (422,724) Interest expense, net 3,422 2,421 NET LOSS FROM DISCONTINUED OPERATIONS $ (469,181) $ (425,145) Year ended December 31, 2019 2018 Service $ — $ 145,079 Product 222,220 134,012 Total Revenues 222,220 279,091 Cost of service revenues — 59,227 Cost of goods sold 223,354 186,120 Selling, general and administrative 833,742 410,529 Professional fees 110,064 36,518 Depreciation and amortization 28,897 — Impairment of assets 232,521 — Total costs and expenses 1,428,578 692,394 OPERATING LOSS (1,206,358) (413,303) NET LOSS FROM DISCONTINUED OPERATIONS $ (1,206,358) $ (413,303)
Schedule of selected information on cash flows related to discontinued operations	Year ended December 31, 2019 2018 Receivables (2,201) (86,373) Prepaids and other 10,951 (7,715) Depreciation and amortization 51,654 87,061 Capital expenditures (2,556) (11,139) Accounts payable and accrued expenses 10,244 2,479 Customer deposits (20,939) 60,878 Year ended December 31, 2019 2018 Receivables 13,266 1,962 Prepaids and other (14,394) — Inventory — (88,494) Depreciation and amortization 28,897 — Capital expenditures (114,384) — Accounts payable and accrued expenses 119,548 4,920 Customer deposits (1,300) 1,300 Loss on disposal of segment 232,521 —

ACCOUNTS RECEIVABLE AND CUSTO_2

ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2019
ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS
Schedule of accounts receivable	December 31, 2019 2018 Accounts receivable $ 196,204 $ 125,622 Less: Allowance for doubtful accounts (111,000) (9,000) Total $ 85,204 $ 116,622
Schedule of customer deposit liability	Amount December 31, 2018 $ 308,111 Additional deposits received 2,252,416 Less: Deposits recognized as revenue (1,997,724) December 31, 2019 $ 562,803

NOTE RECEIVABLE (Tables)

NOTE RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2019
NOTES RECEIVABLE
Schedule of notes receivable	December 31, December 31, 2019 2018 CCR Note $ 375,000 $ — BB Note 100,000 — BRB Realty — 50,000 Total Principal 475,000 50,000 Unamortized loan origination fee (6,667) — 468,333 50,000 Less: Current portion (375,000) (50,000) Long-term portion $ 93,333 $ —

PREPAIDS AND OTHER CURRENT AS_2

PREPAIDS AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2019
PREPAIDS AND OTHER CURRENT ASSETS
Schedule of prepaids and other current assets	December 31, 2019 2018 Prepaid insurance $ 74,026 $ 81,667 Prepaid product for resale 292,306 173,852 Other 180,638 166,060 $ 546,970 $ 421,579

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2019
PROPERTY AND EQUIPMENT, NET
Schedule of property and equipment	December 31, 2019 2018 Land $ 800,000 $ 800,000 Buildings 508,104 508,104 Furniture, fixtures and equipment 331,467 274,380 Software 120,111 — 1,759,682 1,582,484 Less: Accumulated depreciation (252,355) (143,417) $ 1,507,327 $ 1,439,067

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2019
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Schedule of accounts payable and accrued expenses	December 31, 2019 2018 Accounts payable $ 879,347 $ 125,151 Accrued payroll, taxes and vacation 305,259 232,313 Property taxes and other 36,588 85,243 $ 1,221,194 $ 442,707

ACCRUED STOCK PAYABLE (Tables)

ACCRUED STOCK PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2019
ACCRUED STOCK PAYABLE
Schedule of accrued common stock payable	Number of Amount Shares December 31, 2018 $ — — Employee stock award – accrual 80,657 34,469 December 31, 2019 $ 80,657 34,469

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2019
NOTES PAYABLE
Schedule of Long-term Debt Instruments	December 31, December 31, 2019 2018 2019 12% Notes $ 1,506,000 $ — 8.5% Notes — 6,849,000 SBI Note 750,000 — 2019 15% Notes 200,000 — Related party note payable 100,000 — Unamortized debt discount (225,649) (1,575,094) 2,330,351 5,273,906 Less: Current portion (2,330,351) (5,273,906) Long-term portion $ — $ —
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	Current stock price $ 0.82 - 0.92 Exercise price $ 1.30 Risk-free interest rate 1.63 - 1.68 % Expected dividend yield — Expected term (in years) 1.10 Expected volatility 124 % Current stock price $ 4.18 Exercise price $ 2.35 Risk-free interest rate 2.46 % Expected dividend yield — Expected term (in years) 2.0 Expected volatility 134 % Number of iterations 5 Current stock price $ 0.54 - 0.67 Exercise price $ 0.45 Risk-free interest rate 1.60 - 1.62 % Expected dividend yield — Expected term (in years) 1.01 - 3.06 Expected volatility 118 - 119 %

WARRANT DERIVATIVE LIABILITY _2

WARRANT DERIVATIVE LIABILITY RESTATED (Tables)	12 Months Ended
	Dec. 31, 2019
Warrant Derivative Liability [Line Items]
Schedule of prepaids and other current assets	December 31, 2019 2018 Prepaid insurance $ 74,026 $ 81,667 Prepaid product for resale 292,306 173,852 Other 180,638 166,060 $ 546,970 $ 421,579
Schedule of Derivative Instruments [Table Text Block]	December 31, 2019 2018 (Restated) Beginning balance $ — $ — Recognition of warrant derivative liability on May 31, 2019 2,416,421 — Change in fair value of warrants derivative liability 2,204,172 — Ending balance $ 4,620,593 $ —
2019 Warrants
Warrant Derivative Liability [Line Items]
Schedule of prepaids and other current assets	May 31, December 31, 2019 2019 (Restated) Number of shares underlying the warrants 3,000,000 8,666,666 Fair market value of stock $ 0.95 $ 0.63 Exercise price $ 1.30 $ 0.45 Volatility 133 % 124 % Risk-free interest rate 1.93 % 1.69 % Warrant life (years) 5.00 4.41

DEFERRED TAXES (Tables)

DEFERRED TAXES (Tables)	12 Months Ended
	Dec. 31, 2019
DEFERRED TAXES
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2019 2018 (Restated) Net operating loss carryforwards $ 7,116,767 $ 5,383,012 Equity-based instruments 5,810,660 5,004,624 Long-lived assets and other 491,730 555,138 Capital loss carryforward 120,318 — Deferred tax asset valuation allowance (13,539,475) (10,942,774) $ — $ —
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year ended December 31, 2019 2018 (Restated) Income tax benefit at statutory rate $ (3,251,597) $ (3,564,489) State income tax benefit, net of Federal benefit (566,351) (620,849) Equity-based instruments 146,446 (326,242) Fair market value adjustment/loss on extinguishment – derivative liabilities 636,532 — Amortization of debt discount 498,018 1,044,210 Other (59,749) 47,895 Valuation allowance 2,596,701 3,419,475 $ — $ —

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2019
Stockholders Equity [Line Items]
Schedule of share-based compensation expense	Year ended December 31, 2019 2018 Employee Awards $ 3,040,497 $ 3,626,271 Consulting Awards 85,683 306,466 Feinsod Agreement 840,441 2,062,270 $ 3,966,621 $ 5,995,007
Schedule of Defined Benefit Plan, Assumptions	Pre-Trigger Post-Trigger Current stock price $ 0.95 $ 0.95 Exercise price $ 2.35 $ 1.00 Risk-free interest rate 2.21 % 2.21 % Expected dividend yield — — Expected term (in years) 0.89 0.89 Expected volatility 123 % 123 % Pre-Trigger Post-Trigger Current stock price $ 0.70 $ 0.70 Exercise price $ 1.00 $ 0.68 Risk-free interest rate 1.55 % 1.55 % Expected dividend yield — — Expected term (in years) 0.47 0.47 Expected volatility 114 % 114 % Pre-Trigger Post-Trigger Current stock price $ 0.67 $ 0.67 Exercise price $ 0.68 $ 0.45 Risk-free interest rate 1.61 % 1.61 % Expected dividend yield — — Expected term (in years) 0.36 0.36 Expected volatility 113 % 113 % Pre-Trigger Post-Trigger Current stock price $ 0.63 $ 0.63 Exercise price $ 1.30 $ 1.00 Risk-free interest rate 1.56 % 1.56 % Expected dividend yield — — Expected term (in years) 4.62 4.62 Expected volatility 115 % 115 % Pre-Trigger Post-Trigger Current stock price $ 0.70 $ 0.70 Exercise price $ 1.00 $ 0.68 Risk-free interest rate 1.55 % 1.55 % Expected dividend yield — — Expected term (in years) 4.58 4.58 Expected volatility 114 % 114 % Pre-Trigger Post-Trigger Current stock price $ 0.67 $ 0.67 Exercise price $ 0.68 $ 0.45 Risk-free interest rate 1.61 % 1.61 % Expected dividend yield — — Expected term (in years) 4.47 4.47 Expected volatility 113 % 113 %
Schedule of Stockholders' Equity Note, Warrants or Rights	Weighted- Weighted- average average Remaining Number of Exercise Price Contractual Aggregate Shares per Share Term (in years) Intrinsic Value Outstanding at December 31, 2018 9,173,380 1.68 Granted 5,927,390 0.98 Exercised (269,728) 0.70 Forfeited or expired (3,947,262) 1.80 Outstanding at December 31, 2019 10,883,780 1.28 5.4 $ 61,000 Exercisable at December 31, 2019 7,331,365 $ 1.51 5.8 $ 8,000 Weighted- Weighted- average average Remaining Number of Exercise Price Contractual Aggregate Shares per Share Term (in years) Intrinsic Value Outstanding at December 31, 2018 50,000 2.53 Granted 85,000 1.31 Exercised — — Forfeited or expired (10,000) 1.40 Outstanding and exercisable at December 31, 2019 1.79 1.1 $ 0.00 Weighted- Weighted- average average Remaining Number of Exercise Price Contractual Aggregate Shares per Share Term (in years) Intrinsic Value Outstanding at December 31, 2017 3,351,700 $ 0.65 Granted 6,000,000 2.35 Exercised (3,316,786) 0.77 Expired (42,700) 5.00 Outstanding at December 31, 2018 5,992,214 2.26 Granted 2,481,000 0.98 Exercised — — Expired — — Outstanding and exercisable at December 31, 2019 0.64 0.5 $ 1,169,583
Feinsod Agreement [Member]
Stockholders Equity [Line Items]
Schedule of Defined Benefit Plan, Assumptions	August 6,2019 Current stock price $ 0.83 Exercise price $ 0.83 Vesting goal $ 4.51 Risk-free interest rate 1.73 % Expected term (in years) 10 Expected volatility 123 %
Employee Awards [Member]
Stockholders Equity [Line Items]
Schedule of Defined Benefit Plan, Assumptions	year ended December 31, 2019 2018 Exercise price $ 0.55 - 2.37 $ 1.71 - 7.17 Stock price on date of grant $ 0.55 - 2.37 $ 1.71 - 7.17 Volatility 119 - 130 % 131 - 140 % Risk-free interest rate 1.43 - 2.60 % 2.1 - 2.9 % Expected life (years) 3.0 3.0 Dividend yield — — year ended December 31, 2019 2018 Exercise price $ 0.71 - 2.37 $ 3.08 Stock price, date of valuation $ 0.71 - 2.37 $ 3.08 Volatility 125 - 141 % 134 % Risk-free interest rate 1.64 - 2.62 % 2.3 % Expected life (years) 2.0 - 5.0 2.0 Dividend yield — —

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2019
NET LOSS PER SHARE
Schedule Of Potentially Dilutive Securities	December 31, 2019 2018 (Restated) Stock options 12,833,780 10,073,380 Warrants 17,439,881 6,217,214 Accrued stock payable 42,736 — 30,316,397 16,290,594

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019
SEGMENT INFORMATION
Schedule of Segment Reporting Information, by Segment	Year ended December 31 2019 Operations Investments Total Services $ 1,787,863 $ — $ 1,787,863 Rent and interest — 95,437 95,437 Product 1,783,046 — 1,783,046 Total Revenues 3,570,909 95,437 3,666,346 Costs and expenses (3,372,174) (71,723) (3,443,897) $ 198,735 $ 23,714 222,449 Corporate (Restated) (14,030,707) Net loss $ (13,808,258) 2018 Operations Investments Total Service $ 1,186,624 $ — $ 1,186,624 Rent and interest — 18,749 18,749 Product 531,883 — 531,883 Total revenue 1,718,507 18,749 1,737,256 Costs and expenses (1,932,598) — (1,932,598) Investment in Desert Created — (1,005,955) (1,005,955) $ (214,091) $ (987,206) (1,201,297) Corporate (14,934,013) Net loss $ (16,135,310)
Reconciliation of Assets from Segment to Consolidated	December 31, Total assets 2019 2018 Operations $ 441,841 $ 134,786 Investments 402,988 300,000 Corporate 2,135,395 9,447,044 $ 2,980,224 $ 9,881,830

NATURE OF OPERATIONS, HISTORY_3

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details)	12 Months Ended
	Dec. 31, 2019USD ($)item	Dec. 31, 2018USD ($)
Nature Of Operations, History And Presentation [Line Items]
Number of Reporting Units | item	2
Debt, Current	$ 2,330,000
Cost of labor per hour	$ 1
Term of contract (in years)	1 year
Cash	$ 225,000
Cash, FDIC Insured Amount	250,000
Inventory, Finished Goods and Work in Process, Gross	0
Inventory Write-down	147,035
Allowance for Loan and Lease Loss, Recovery of Bad Debts	111,000	$ 9,000
Present value lease payments	83,525
Liability for Uncertainty in Income Taxes, Current	0	$ 0
GC Finance Arizona [Member]
Nature Of Operations, History And Presentation [Line Items]
Debt Instrument, Face Amount	$ 825,000
Building [Member]
Nature Of Operations, History And Presentation [Line Items]
Property, Plant and Equipment, Useful Life	30 years
Leasehold Improvements [Member] | Minimum
Nature Of Operations, History And Presentation [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture, fixtures and equipment [Member] | Minimum
Nature Of Operations, History And Presentation [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture, fixtures and equipment [Member] | Maximum
Nature Of Operations, History And Presentation [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Next Big Crop [Member]
Nature Of Operations, History And Presentation [Line Items]
Concentration Risk, Percentage	59.00%	60.00%

RESTATEMENT OF CONSOLIDATED F_3

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Aug. 06, 2019
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Number of shares underlying the warrants	3,000,000
Exercise price (in Dollars per share)	$ 1.30	$ 0.83
Warrant derivative liability	$ 4,620,593
Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Number of shares underlying the warrants	8,666,666
Exercise price (in Dollars per share)	$ 0.45
Warrant derivative liability	$ 3,201,157

RESTATEMENT OF CONSOLIDATED F_4

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS - Effects of the restatement on the consolidated balance sheets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current Assets
Cash and cash equivalents	$ 122,390	$ 7,604,562
Accounts receivable, net	85,204	116,622
Note receivable, net current portion	375,000
Prepaid expenses and other current assets	546,970	421,579
Assets held for sale	375,218	649,775
Assets of discontinued operations	47,453	144,365
Total current assets	1,552,235	8,986,903
Note receivable, net	93,333
Property and equipment, net	1,507,327	1,439,067
Investment	250,000	250,000
Assets held for sale	15,584	66,255
Assets of discontinued operations	83,525
Total Assets	3,502,004	10,742,225
Current Liabilities
Accounts payable and accrued expenses	1,221,194	442,707
Interest payable	93,375
Customer deposits	562,803	308,111
Accrued stock payable	80,657
Notes payable (net of discount)	2,230,684	5,273,906
Related party note payable (net of discount)	99,667
Warrant derivative liability	4,620,593
Liabilities held for sale	149,249	159,944
Liabilities of discontinued operations	207,993	6,220
Total current liabilities	9,266,216	6,190,888
Commitments and Contingencies (Note 13)
Stockholders? Equity (Deficit)
Common Stock	39,498	36,223
Additional paid-in capital	61,468,034	56,303,061
Accumulated deficit	(67,271,744)	(51,787,947)
Total Stockholders? Equity (Deficit)	(5,764,212)	4,551,337	$ 3,505,997
Total Liabilities & Stockholders? Equity (Deficit)	3,502,004	$ 10,742,225
As Originally Reported
Current Assets
Cash and cash equivalents	122,390
Accounts receivable, net	85,204
Note receivable, net current portion	375,000
Prepaid expenses and other current assets	546,970
Assets held for sale	375,218
Assets of discontinued operations	47,453
Total current assets	1,552,235
Note receivable, net	93,333
Property and equipment, net	1,507,327
Investment	250,000
Assets held for sale	15,584
Assets of discontinued operations	83,525
Total Assets	3,502,004
Current Liabilities
Accounts payable and accrued expenses	1,221,194
Interest payable	93,375
Customer deposits	562,803
Accrued stock payable	80,657
Notes payable (net of discount)	2,230,684
Related party note payable (net of discount)	99,667
Warrant derivative liability	1,599,436
Liabilities held for sale	149,249
Liabilities of discontinued operations	207,993
Total current liabilities	6,245,058
Stockholders? Equity (Deficit)
Common Stock	39,498
Additional paid-in capital	61,468,034
Accumulated deficit	(64,250,586)
Total Stockholders? Equity (Deficit)	(2,743,054)
Total Liabilities & Stockholders? Equity (Deficit)	3,502,004
Adjustments
Current Liabilities
Warrant derivative liability	3,201,157
Total current liabilities	3,201,157
Stockholders? Equity (Deficit)
Accumulated deficit	(3,201,157)
Total Stockholders? Equity (Deficit)	$ (3,201,157)

RESTATEMENT OF CONSOLIDATED F_5

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS - Effects of the restatement on the consolidated statements of operations and comprehensive income/loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
REVENUES
Rent and interest	$ 95,437	$ 18,749
Total revenues	3,666,346	1,737,256
COSTS AND EXPENSES
Cost of service revenues	858,714
Cost of goods sold	1,608,386	400,097
Selling, general and administrative	4,379,800	3,411,724
Share-based expense	3,966,621	5,995,007
Professional fees	1,598,818	1,383,367
Depreciation and amortization	115,696	62,443
Total costs and expenses	12,528,035	12,308,231
OPERATING LOSS	(8,861,689)	(10,570,975)
OTHER (INCOME) EXPENSE
Amortization of debt discount and equity issuance costs	2,019,726
Loss on extinguishment of debt	377,300
Interest expense, net	345,371	323,557
(Gain) loss on warrant derivative liability	2,204,172
Total other expense, net	4,946,569	5,564,335
NET LOSS FROM CONTINUING OPERATIONS	(13,808,258)	(16,135,310)
Loss from discontinued operations	(1,675,539)	(838,448)
NET LOSS	(15,483,797)	(16,973,758)
Deemed dividend	(2,341,000)
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (17,824,797)	$ (16,973,758)
PER SHARE DATA ? Basic and diluted
Net loss from continuing operations per share (in Dollars per share)	$ (0.36)	$ (0.46)
Net loss from discontinued operations per share (in Dollars per share)	(0.04)	(0.02)
Net loss attributable to common stockholders per share (in Dollars per share)	$ (0.47)	$ (0.49)
Weighted average number of common shares outstanding (in Shares)	38,106,781	34,938,978
Services
REVENUES
Revenues	$ 1,787,863	$ 1,186,624
Product
REVENUES
Revenues	1,783,046	$ 531,883
Total revenues	1,783,046
As Originally Reported
REVENUES
Rent and interest	95,437
Total revenues	3,666,346
COSTS AND EXPENSES
Cost of service revenues	858,714
Cost of goods sold	1,608,386
Selling, general and administrative	4,379,800
Share-based expense	3,966,621
Professional fees	1,598,818
Depreciation and amortization	115,696
Total costs and expenses	12,528,035
OPERATING LOSS	(8,861,689)
OTHER (INCOME) EXPENSE
Amortization of debt discount and equity issuance costs	2,019,726
Loss on extinguishment of debt	377,300
Interest expense, net	345,371
(Gain) loss on warrant derivative liability	(816,916)
Total other expense, net	1,925,411
NET LOSS FROM CONTINUING OPERATIONS	(10,787,100)
Loss from discontinued operations	(1,675,539)
NET LOSS	(12,462,639)
Deemed dividend	(2,341,000)
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (14,803,639)
PER SHARE DATA ? Basic and diluted
Net loss from continuing operations per share (in Dollars per share)	$ (0.28)
Net loss from discontinued operations per share (in Dollars per share)	(0.04)
Net loss attributable to common stockholders per share (in Dollars per share)	$ (0.39)
Weighted average number of common shares outstanding (in Shares)	38,106,781
As Originally Reported | Services
REVENUES
Revenues	$ 1,787,863
As Originally Reported | Product
REVENUES
Revenues	1,783,046
Adjustments
OTHER (INCOME) EXPENSE
(Gain) loss on warrant derivative liability	3,201,157
Total other expense, net	3,201,157
NET LOSS FROM CONTINUING OPERATIONS	(3,201,157)
NET LOSS	(3,201,157)
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (3,201,157)
PER SHARE DATA ? Basic and diluted
Net loss from continuing operations per share (in Dollars per share)	$ (0.08)
Net loss attributable to common stockholders per share (in Dollars per share)	$ (0.08)

RESTATEMENT OF CONSOLIDATED F_6

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS - Effects of the restatement on the consolidated statement of cash flows (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2019	Dec. 31, 2019	Dec. 31, 2018
OPERATING ACTIVITIES
Net loss		$ (15,483,797)	$ (16,973,758)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount and equity issuance costs		2,019,726
Loss on extinguishment of debt		377,300
Depreciation and amortization expense		196,247	149,504
Amortization of loan origination fees		(13,333)
Bad debt expense		174,249	87,592
Impairment of assets		147,035	823,819
Loss on disposal of property and equipment		104,803
Loss on warrant derivative liability		2,204,172
Share-based payments		3,966,621	5,995,007
Changes in operating assets and liabilities:
Accounts receivable		(101,766)	(56,954)
Prepaid expenses and other assets		(138,254)	231,746
Inventory		(23,772)	(88,494)
Accounts payable and accrued liabilities		1,242,108	(311,628)
Net cash used in operating activities:		(5,328,661)	(5,726,207)
INVESTING ACTIVITIES
Purchase of property and equipment		(318,639)	(241,311)
Lending on notes receivable		(705,000)	(650,000)
Proceeds on notes receivable		270,000	600,000
Net cash used in investing activities		(753,639)	(568,266)
FINANCING ACTIVITIES
Proceeds from sale of common stock and warrants		2,604,355
Note principal used to exercise warrants			3,985,197
Proceeds from exercise of stock options		188,770	721,034
Proceeds from notes payable		1,455,000	7,500,000
Payments on notes payable		(5,898,000)	(1,621,250)
Payments on Infinity Note ? related party			(1,370,126)
Net cash provided by (used in) financing activities		(1,649,875)	9,214,855
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(7,732,175)	2,920,382
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(7,732,175)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		7,957,169
CASH AND CASH EQUIVALENTS, END OF PERIOD		224,994	7,957,169
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION
Cash paid for interest		305,195	637,586
NON-CASH INVESTING & FINANCING ACTIVITIES
Deemed dividend from warrant repricing		2,603,000
Operating lease right-of-use asset/Operating lease liability		154,200
Issuance of common stock for accrued stock payable			321,860
Issuance of common stock and warrants for investment in Desert Created	$ 3,000,000		979,000
SBI Warrants [Member]
NON-CASH INVESTING & FINANCING ACTIVITIES
Securities recorded as a debt discount and loss on extinguishment of debt		28,800
12% Warrants [Member]
NON-CASH INVESTING & FINANCING ACTIVITIES
Securities recorded as a debt discount and loss on extinguishment of debt		392,000
8.5% Warrants [Member]
FINANCING ACTIVITIES
Note principal used to exercise warrants			651,000
NON-CASH INVESTING & FINANCING ACTIVITIES
Securities recorded as a debt discount and loss on extinguishment of debt			5,366,000
15% Warrants
NON-CASH INVESTING & FINANCING ACTIVITIES
Securities recorded as a debt discount and loss on extinguishment of debt		158,100
Discontinued Operations
FINANCING ACTIVITIES
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		7,957,169	5,036,787
CASH AND CASH EQUIVALENTS, END OF PERIOD		224,994	7,957,169
As Originally Reported
OPERATING ACTIVITIES
Net loss		(12,462,639)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount and equity issuance costs		2,019,726
Loss on extinguishment of debt		377,300
Depreciation and amortization expense		196,247
Amortization of loan origination fees		(13,333)
Bad debt expense		174,249
Impairment of assets		147,035
Loss on disposal of property and equipment		104,803
Loss on warrant derivative liability		(816,986)
Share-based payments		3,966,621
Changes in operating assets and liabilities:
Accounts receivable		(101,766)
Prepaid expenses and other assets		(138,254)
Inventory		(23,772)
Accounts payable and accrued liabilities		1,242,108
Net cash used in operating activities:		(5,328,661)
INVESTING ACTIVITIES
Purchase of property and equipment		(318,639)
Lending on notes receivable		(705,000)
Proceeds on notes receivable		270,000
Net cash used in investing activities		(753,639)
FINANCING ACTIVITIES
Proceeds from sale of common stock and warrants		2,604,355
Proceeds from exercise of stock options		188,770
Proceeds from notes payable		1,455,000
Payments on notes payable		(5,898,000)
Net cash provided by (used in) financing activities		(1,649,875)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(7,732,175)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		7,957,169
CASH AND CASH EQUIVALENTS, END OF PERIOD		224,994	$ 7,957,169
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION
Cash paid for interest		305,195
NON-CASH INVESTING & FINANCING ACTIVITIES
Deemed dividend from warrant repricing		2,603,000
Operating lease right-of-use asset/Operating lease liability		154,200
As Originally Reported | SBI Warrants [Member]
NON-CASH INVESTING & FINANCING ACTIVITIES
Securities recorded as a debt discount and loss on extinguishment of debt		28,800
As Originally Reported | 12% Warrants [Member]
NON-CASH INVESTING & FINANCING ACTIVITIES
Securities recorded as a debt discount and loss on extinguishment of debt		392,000
As Originally Reported | 15% Warrants
NON-CASH INVESTING & FINANCING ACTIVITIES
Securities recorded as a debt discount and loss on extinguishment of debt		158,100
Adjustments
OPERATING ACTIVITIES
Net loss		(3,201,157)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss on warrant derivative liability		$ 3,201,157

INVESTMENTS AND ACQUISITIONS (D

INVESTMENTS AND ACQUISITIONS (Details) - USD ($)	Aug. 06, 2019	Nov. 07, 2018	Oct. 31, 2018	Jan. 31, 2018	Dec. 31, 2019	May 31, 2019	Jan. 29, 2019	Dec. 31, 2018
Investments And Acquisition [Line Items]
Common Stock, Shares, Issued (in Shares)					39,497,480	3,000,000	42,736	36,222,752
Class of Warrant or Right, Outstanding (in Shares)					17,439,881			6,217,214
Share Price (in Dollars per share)						$ 1	$ 2.34
Common Stock, Value, Issued					$ 39,498			$ 36,223
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	1.73%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	123.00%
Flowhub Holdings, LLC [Member]
Investments And Acquisition [Line Items]
Payments to Acquire Equity Method Investments		$ 250,000
Flowhub Holdings, LLC [Member] | Equal To Investment Amount Divided By Price Per Share
Investments And Acquisition [Line Items]
Valuation Cap for SAFE Agreement		35,000,000
Flowhub Holdings, LLC [Member] | Purchase Price Divided By Valuation Cap
Investments And Acquisition [Line Items]
Valuation Cap for SAFE Agreement		$ 35,000,000
Desert Created [Member]
Investments And Acquisition [Line Items]
Equity Method Investment, Ownership Percentage				50.00%	50.00%
Common Stock, Shares, Issued (in Shares)				75,000
Class of Warrant or Right, Outstanding (in Shares)				75,000
Share Price (in Dollars per share)				$ 2
Equity Method Investment, Ownership PercentageSold			50.00%
Noncash or Part Noncash Divestiture, Amount of Consideration Received			$ 23,045
Common Stock, Value, Issued				$ 461,000	$ 461,000
Shares Issued, Price Per Share (in Dollars per share)				$ 7.23
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date				15.00%
Stock and Warrants Issued During Period, Value, Preferred Stock and Warrants				$ 518,000	$ 518,000
Expected term (in years)				5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum				1.20%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate				150.00%

INVESTMENTS AND ACQUISITIONS -

INVESTMENTS AND ACQUISITIONS - Desert Created Company, Purchase Price Allocation (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Purchase price allocation
Common Stock		$ 39,498	$ 36,223
Impairment of Desert Created investment		147,035	823,819
Desert Created [Member]
Purchase price allocation
Common Stock	$ 461,000	461,000
Warrants	$ 518,000	518,000
Initial investment in Desert Created		979,000	979,000
Fair value of Desert Created		$ 347,000
Percentage ownership	50.00%	50.00%
Fair value of 50% of Desert Created		$ 173,500
Impairment of Desert Created investment		$ 805,500	$ 805,500

INVESTMENTS AND ACQUISITIONS _2

INVESTMENTS AND ACQUISITIONS - Desert Created Company, Income (Loss) Recognized (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule of equity method investments
Initial impairment	$ (147,035)	$ (823,819)
Net loss		182,136
Proceeds from sale of investment	(292,306)	(173,852)
Desert Created [Member]
Schedule of equity method investments
Investment in Desert Created	979,000
Initial impairment	$ (805,500)	(805,500)
Additional investment		50,000
Net loss		(182,136)
Additional impairment		(18,319)
Proceeds from sale of investment		$ (23,045)

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
DISCONTINUED OPERATIONS
Cost of labor per hour	$ 1
Term of contract (in years)	1 year

DISCONTINUED OPERATIONS - Sched

DISCONTINUED OPERATIONS - Schedule of Asset and Liabilities From Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Discontinued Operations [Line Items]
Inventory	$ 23,772	$ 88,494
Current assets discontinued operations	47,453	144,365
Right to use asset	154,200
Property and equipment, net	1,507,327	1,439,067
Current liabilities held for sale	207,993	6,220
Security Segment [Member]
Discontinued Operations [Line Items]
Cash and cash equivalents	77,380	352,607
Accounts receivable, net	280,058	277,857
Prepaid expenses and other current assets	17,780	19,311
Current assets held for sale	375,218	649,775
Property and equipment, net	15,584	24,008
Intangibles		42,247
Noncurrent assets held for sale	15,584	66,255
Accounts payable and accrued expenses	88,309	78,065
Customer deposits	60,940	81,879
Current liabilities held for sale	149,249	159,944
Consumer Goods Segment [Member]
Discontinued Operations [Line Items]
Cash and cash equivalents	25,223
Accounts receivable, net	7,836	21,102
Prepaid expenses and other current assets	14,394
Inventory		123,263
Inventory		88,494
Current assets discontinued operations	47,453	144,365
Right to use asset	83,525
Noncurrent assets held for sale	83,525
Accounts payable and accrued expenses	124,468	4,920
Customer deposits		$ 1,300
Operating lease liability ? current portion	$ 83,525

DISCONTINUED OPERATIONS - Sch_2

DISCONTINUED OPERATIONS - Schedule of Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Security Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cost of service revenues	$ 1,650,823	$ 2,033,544
Cost of goods sold		4,373
Selling, general and administrative	877,795	795,381
Professional fees	4,219	104,730
Depreciation and amortization	51,654	87,061
Total costs and expenses	2,584,491	3,025,089
OPERATING LOSS	(465,759)	(422,724)
Interest expense, net	3,422	2,421
NET LOSS FROM DISCONTINUED OPERATIONS	(469,181)	(425,145)
Consumer Goods Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues	222,220	279,091
Cost of service revenues		59,227
Cost of goods sold	223,354	186,120
Selling, general and administrative	833,742	410,529
Professional fees	110,064	36,518
Depreciation and amortization	28,897
Impairment of assets	232,521
Total costs and expenses	1,428,578	692,394
OPERATING LOSS	(1,206,358)	(413,303)
NET LOSS FROM DISCONTINUED OPERATIONS	(1,206,358)	(413,303)
Service Revenue [Member] | Security Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues	2,118,732	2,602,365
Service Revenue [Member] | Consumer Goods Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues		145,079
Product Revenue [Member] | Consumer Goods Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues	$ 222,220	$ 134,012

DISCONTINUED OPERATIONS - Sch_3

DISCONTINUED OPERATIONS - Schedule of Cash Flow from Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Discontinued Operations [Line Items]
Receivables	$ (101,766)	$ (56,954)
Prepaids and other	138,254	(231,746)
Inventory	23,772	88,494
Accounts payable and accrueds	1,242,108	(311,628)
Loss on disposal of segment	(2,204,172)
Security Segment [Member]
Discontinued Operations [Line Items]
Receivables	(2,201)	(86,373)
Prepaids and other	10,951	(7,715)
Depreciation and amortization	51,654	87,061
Capital expenditures	(2,556)	(11,139)
Accounts payable and accrueds	10,244	2,479
Customer deposits	(20,939)	60,878
Consumer Goods Segment [Member]
Discontinued Operations [Line Items]
Receivables	13,266	1,962
Prepaids and other	(14,394)
Inventory		88,494
Depreciation and amortization	28,897
Capital expenditures	(114,384)
Accounts payable and accrueds	119,548	4,920
Customer deposits	(1,300)	$ 1,300
Loss on disposal of segment	$ 232,521

ACCOUNTS RECEIVABLE AND CUSTO_3

ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS
Bad debt expense	$ 103,182	$ 15,864
Unbilled revenue	$ 0	$ 18,164

ACCOUNTS RECEIVABLE AND CUSTO_4

ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS - Accounts receivable (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS
Accounts receivable	$ 196,204	$ 125,622
Less: Allowance for doubtful accounts	(111,000)	(9,000)
Total	$ 85,204	$ 116,622

ACCOUNTS RECEIVABLE AND CUSTO_5

ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS - Customer deposit liability (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Customer deposit liability
December 31, 2018	$ 308,111
Additional deposits received	2,252,416
Less: Deposits recognized as revenue	(1,997,724)
December 31, 2019	$ 562,803

NOTE RECEIVABLE (Details)

NOTE RECEIVABLE (Details) - USD ($)	Dec. 03, 2019	Dec. 31, 2019	Mar. 31, 2019	Jul. 15, 2019	Jan. 19, 2019	Jan. 03, 2019	Dec. 13, 2018
Note Receivable [Line Items]
Bad Debt Expense	$ 30,000
CCR [Member]
Note Receivable [Line Items]
Notes Payable			$ 375,000
Debt Instrument, Interest Rate, Stated Percentage			12.00%
Debt Instrument, Face Amount		$ 375,000	$ 155,000
Proceeds from Loan Originations			$ 15,000
BB [Member]
Note Receivable [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						11.00%
Debt Instrument, Face Amount						$ 100,000
BRB Realty [Member]
Note Receivable [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				15.00%	13.00%		13.00%
Debt Instrument, Face Amount					$ 250,000		$ 50,000
Debt Instrument, Decrease, Forgiveness		$ 30,000
Origination of Loan to Purchase Common Stock	$ 5,000

NOTE RECEIVABLE - Schedule of n

NOTE RECEIVABLE - Schedule of notes receivable (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unamortized loan origination fee	$ (6,667)
Notes receivable	468,333	$ 50,000
Less: Current portion	(375,000)	(50,000)
Long-term portion	93,333
CCR [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	375,000
BB [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	100,000
BRB Realty [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable		50,000
Total Principal [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	$ 475,000	$ 50,000

PREPAIDS AND OTHER CURRENT AS_3

PREPAIDS AND OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
PREPAIDS AND OTHER CURRENT ASSETS
Prepaid insurance	$ 74,026	$ 81,667
Prepaid product for resale	292,306	173,852
Other	180,638	166,060
Total	$ 546,970	$ 421,579

PROPERTY AND EQUIPMENT, NET - D

PROPERTY AND EQUIPMENT, NET - Depreciation expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
PROPERTY AND EQUIPMENT, NET
Depreciation expense	$ 115,696	$ 62,443

PROPERTY AND EQUIPMENT, NET - S

PROPERTY AND EQUIPMENT, NET - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
PROPERTY AND EQUIPMENT, NET
Land	$ 800,000	$ 800,000
Buildings	508,104	508,104
Furniture, fixtures and equipment	331,467	274,380
Software	120,111
Total, gross	1,759,682	1,582,484
Less: Accumulated depreciation	(252,355)	(143,417)
Total	$ 1,507,327	$ 1,439,067

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Accounts payable	$ 879,347	$ 125,151
Accrued payroll, taxes and vacation	305,259	232,313
Property taxes and other	36,588	85,243
Total	$ 1,221,194	$ 442,707

ACCRUED STOCK PAYABLE (Details)

ACCRUED STOCK PAYABLE (Details) - $ / shares	Jan. 29, 2019	Dec. 31, 2019	May 31, 2019	Dec. 31, 2018
ACCRUED STOCK PAYABLE
Stock Issued During Period, Shares, Restricted Stock Award, Gross	100,000
Share Price (in Dollars per share)	$ 2.34		$ 1
Common Stock, Shares, Issued	42,736	39,497,480	3,000,000	36,222,752

ACCRUED STOCK PAYABLE - ACCRUED

ACCRUED STOCK PAYABLE - ACCRUED STOCK PAYABLE (Details)	12 Months Ended
	Dec. 31, 2019USD ($)shares
Accrued Stock Payable [Line Items]
Balance at end of the period, in Shares	42,736
Common Stock
Accrued Stock Payable [Line Items]
Employee stock award ? accrual, Amount | $	$ 80,657
Employee stock award ? accrual, Shares	34,469
Balance at end of the period, in Amount | $	$ 80,657
Balance at end of the period, in Shares	34,469

NOTES PAYABLE - 2019 12% Notes

NOTES PAYABLE - 2019 12% Notes (Details) - USD ($)	Nov. 15, 2019	Jul. 31, 2019	Dec. 31, 2019
NOTES PAYABLE (Details) - 2019 12% Notes [Line Items]
Gain (Loss) on Extinguishment of Debt			$ 377,300
Amortization of Debt Discount (Premium)			2,019,726
SBI Note [Member]
NOTES PAYABLE (Details) - 2019 12% Notes [Line Items]
Notes Issued	$ 905,000	$ 855,000
Proceeds from Issuance of Warrants			195,911
Gains (Losses) on Restructuring of Debt			155,000
Gain (Loss) on Extinguishment of Debt			50,000
Amortization of Debt Discount (Premium)			$ 100,000
12% Notes 2019 [Member]
NOTES PAYABLE (Details) - 2019 12% Notes [Line Items]
Debt Instrument, Interest Rate, Effective Percentage			12.00%
Debt Instrument, Convertible, Stock Price Trigger (in Dollars per share)			$ 1.30
Debt Instrument, Minimum Interest Payment Period			1 year 1 month 6 days
Notes Issued			$ 1,506,000
Weighted Average Number of Shares, Common Stock Subject to Repurchase or Cancellation (in Shares)			1,506,000
Proceeds from Issuance of Warrants			$ 400,000
Gains (Losses) on Restructuring of Debt			1,106,000
Gain (Loss) on Extinguishment of Debt			298,500
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt			93,500
Amortization of Debt Discount (Premium)			$ 23,432

NOTES PAYABLE - 8.5% Notes (Det

NOTES PAYABLE - 8.5% Notes (Details) $ / shares in Units, shares in Thousands	Jun. 06, 2019USD ($)	Dec. 31, 2019USD ($)D$ / sharesshares	Dec. 31, 2018USD ($)	May 31, 2019$ / shares	Jan. 29, 2019$ / shares	Apr. 30, 2018USD ($)
NOTES PAYABLE (Details) - 8.5% Notes [Line Items]
Share Price (in Dollars per share) | $ / shares				$ 1	$ 2.34
Amortization of Debt Discount (Premium)		$ 2,019,726
15% Notes [Member]
NOTES PAYABLE (Details) - 8.5% Notes [Line Items]
Proceeds from Issuance of Warrants		$ 300,000
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares) | shares		9
Warrants recorded as a debt discount and additional paid-in capital		$ 158,100
Amortization of Debt Discount (Premium)		2,519	$ 0
SBI Note [Member]
NOTES PAYABLE (Details) - 8.5% Notes [Line Items]
Proceeds from Issuance of Warrants		195,911
Amortization of Debt Discount (Premium)		100,000
8.5% April 2018 [Member]
NOTES PAYABLE (Details) - 8.5% Notes [Line Items]
Convertible Debt	$ 5,700,000					$ 7,500,000
Debt amount outstanding	1,100,000
Proceeds from Issuance of Warrants	$ 18	$ 7,500,000
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares) | shares		6,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares		$ 2.35
Warrant conversion rate (as a percent)		80.00%
Increase (Decrease) in Notes Payable, Current		$ 0.01
Debt Instrument, Convertible, Threshold Consecutive Trading Days | D		15
Warrants recorded as a debt discount and additional paid-in capital		$ 5,366,000
Amortization of Debt Discount (Premium)		$ 1,575,094	$ 3,790,906
8.5% April 2018 [Member] | WarrantCallThresholdStockPrice [Member]
NOTES PAYABLE (Details) - 8.5% Notes [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares		$ 8

NOTES PAYABLE - SBI Debt (Detai

NOTES PAYABLE - SBI Debt (Details) - USD ($)	Nov. 15, 2019	Jul. 31, 2019	Dec. 31, 2019
NOTES PAYABLE (Details) - SBI Debt [Line Items]
Gain (Loss) on Extinguishment of Debt			$ 377,300
Debt Instrument, Cash Received			755,000
Amortization of Debt Discount (Premium)			2,019,726
SBI Note [Member]
NOTES PAYABLE (Details) - SBI Debt [Line Items]
Notes Issued	$ 905,000	$ 855,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Proceeds from Issuance of Warrants			195,911
Accrued interest			40,911
Outstanding principal			155,000
Gain (Loss) on Extinguishment of Debt			50,000
Amortization of Debt Discount (Premium)			$ 100,000

NOTES PAYABLE - 15% Notes (Deta

NOTES PAYABLE - 15% Notes (Details) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
NOTES PAYABLE (Details) - 15% Notes [Line Items]
Amortization of Debt Discount (Premium)	$ 2,019,726
15% Notes [Member]
NOTES PAYABLE (Details) - 15% Notes [Line Items]
Notes and Loans Payable	$ 300,000
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)	9
Prepayment amount to board member, related party	$ 100,000
Number of shares lying (in shares)	9
Warrant, Exercise Price, Increase (in Dollars per share)	$ 0.45
Proceeds from Issuance of Warrants	$ 300,000
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt	158,100
Amortization of Debt Discount (Premium)	$ 2,519	$ 0

NOTES PAYABLE - Schedule of Not

NOTES PAYABLE - Schedule of Notes Payable (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Unamortized debt discount	$ (225,649)	$ (1,575,094)
Total	2,330,351	5,273,906
Less: Current portion	(2,330,351)	(5,273,906)
12% Notes 2019 [Member]
Debt Instrument [Line Items]
Note of Debt Carrying Amount	1,506,000
8.5% Notes
Debt Instrument [Line Items]
Note of Debt Carrying Amount		$ 6,849,000
SBI Warrants [Member]
Debt Instrument [Line Items]
Note of Debt Carrying Amount	750,000
15% Notes [Member]
Debt Instrument [Line Items]
Note of Debt Carrying Amount	200,000
Related Party Note Payable [Member]
Debt Instrument [Line Items]
Note of Debt Carrying Amount	$ 100,000

NOTES PAYABLE - Schedule of Und

NOTES PAYABLE - Schedule of Underlying Assumptions In Fair Value (Details) - $ / shares	Aug. 06, 2019	Apr. 30, 2018	Dec. 31, 2019
NOTES PAYABLE Details Schedule Of Underlying Assumptions In Fair Value Line Items
Current stock price (in Dollars per share)	$ 0.83
Exercise price (in Dollars per share)	$ 0.83		$ 1.30
Risk-free interest rate	1.73%
Expected volatility	123.00%
12% Warrants [Member]
NOTES PAYABLE Details Schedule Of Underlying Assumptions In Fair Value Line Items
Exercise price (in Dollars per share)			$ 1.30
Expected term (in years)			1 year 1 month 6 days
Expected volatility			124.00%
12% Warrants [Member] | Lower Range [Member]
NOTES PAYABLE Details Schedule Of Underlying Assumptions In Fair Value Line Items
Current stock price (in Dollars per share)			$ 0.82
Risk-free interest rate			1.63%
12% Warrants [Member] | Upper Range [Member]
NOTES PAYABLE Details Schedule Of Underlying Assumptions In Fair Value Line Items
Current stock price (in Dollars per share)			$ 0.92
Risk-free interest rate			1.68%
8.5% Notes [Member]
NOTES PAYABLE Details Schedule Of Underlying Assumptions In Fair Value Line Items
Current stock price (in Dollars per share)		$ 4.18
Exercise price (in Dollars per share)		$ 2.35
Risk-free interest rate		2.46%
Expected term (in years)		2 years
Expected volatility		134.00%
Number of iterations		5
15% Notes [Member]
NOTES PAYABLE Details Schedule Of Underlying Assumptions In Fair Value Line Items
Exercise price (in Dollars per share)			$ 0.45
15% Notes [Member] | Lower Range [Member]
NOTES PAYABLE Details Schedule Of Underlying Assumptions In Fair Value Line Items
Current stock price (in Dollars per share)			$ 0.54
Risk-free interest rate			1.60%
Expected term (in years)			1 year 4 days
Expected volatility			118.00%
15% Notes [Member] | Upper Range [Member]
NOTES PAYABLE Details Schedule Of Underlying Assumptions In Fair Value Line Items
Current stock price (in Dollars per share)			$ 0.67
Risk-free interest rate			1.62%
Expected term (in years)			3 years 22 days
Expected volatility			119.00%

WARRANT DERIVATIVE LIABILITY _3

WARRANT DERIVATIVE LIABILITY RESTATED (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Aug. 06, 2019	Jan. 29, 2019
WARRANT DERIVATIVE LIABILITY RESTATED
(in Dollars)	$ 3,000,000		$ 979,000
Common Stock, shares issued	3,000,000	39,497,480	36,222,752		42,736
Warrants issued	3,000,000
Share Price (in Dollars per share)	$ 1				$ 2.34
Number of shares underlying the warrants		3,000,000
Exercise price		$ 1.30		$ 0.83

WARRANT DERIVATIVE LIABILITY _4

WARRANT DERIVATIVE LIABILITY RESTATED - Schedule of Underlying Assumptons In Fair Value of 2019 Warrants (Details) - $ / shares	Aug. 06, 2019	Dec. 31, 2019	May 31, 2019	Dec. 31, 2019
WARRANT DERIVATIVE LIABILITY Details Schedule Of Underlying Assumptions In Fair Value Of 2019 Warrants Line Items
Number of shares underlying the warrants				3,000,000
Exercise price	$ 0.83	$ 1.30		$ 1.30
Volatility	123.00%
2019 Warrants [Member}
WARRANT DERIVATIVE LIABILITY Details Schedule Of Underlying Assumptions In Fair Value Of 2019 Warrants Line Items
Number of shares underlying the warrants		8,666,666	3,000,000
Fair market value of stock		$ 0.63	$ 0.95
Exercise price		$ 0.45	$ 1.30	$ 0.45
Volatility		124.00%	133.00%
Risk-free interest rate		1.69%	1.93%
Warrant life (years)		P4Y4M28D	P5Y

WARRANT DERIVATIVE LIABILITY _5

WARRANT DERIVATIVE LIABILITY RESTATED - Schedule of Level 3 Financial Liabilities (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Schedule of Level 3 Financial Liabilities [Abstract]
Recognition Of Warrant Liability On Issuance Dates	$ 2,416,421
Change in fair value of warrants derivative liability	2,204,172
Ending balance	$ 4,620,593

DEFERRED TAXES (Details)

DEFERRED TAXES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
DEFERRED TAXES
Deferred tax asset net	$ 0
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	22	$ 29
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	14
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	$ 15

DEFERRED TAXES - Schedule of De

DEFERRED TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
DEFERRED TAXES
Net operating loss carryforwards	$ 7,116,767	$ 5,383,012
Equity-based instruments	5,810,660	5,004,624
Long-lived assets and other	491,730	555,138
Capital loss carryforward	120,318
Deferred tax asset valuation allowance	(13,539,475)	$ (10,942,774)
Total	$ 0

DEFERRED TAXES - Schedule of In

DEFERRED TAXES - Schedule of Income Tax Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
DEFERRED TAXES
Income tax benefit at statutory rate	$ (3,251,597)	$ (3,564,489)
State income tax benefit, net of Federal benefit	(566,351)	(620,849)
Equity-based instruments	146,446	(326,242)
Fair market value adjustment/loss on extinguishment derivative liabilities	636,532
Amortization of debt discount	498,018	1,044,210
Other	(59,749)	47,895
Valuation allowance	$ 2,596,701	$ 3,419,475

STOCKHOLDERS' EQUITY - 2019 Cap

STOCKHOLDERS' EQUITY - 2019 Capital Raise (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2019	Dec. 31, 2019	Jan. 29, 2019
STOCKHOLDERS' EQUITY (Details) - 2019 Capital Raise [Line Items]
Stock Issued During Period, Value, New Issues		$ 506,614
Share Price	$ 1		$ 2.34
2019 Capital Raise [Member]
STOCKHOLDERS' EQUITY (Details) - 2019 Capital Raise [Line Items]
Stock Issued During Period, Value, New Issues	$ 3,000,000
Stock Issued During Period, Shares, New Issues		8,666,666
Share Price	$ 1
Exercise price of warrants	$ 1.30	$ 0.45
Warrants and Rights Outstanding, Term	5 years
Debt Issuance Costs, Net	$ 395,645
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options, per year	318,681
Adjustments to Additional Paid in Capital, Other	76,964
Warrant Derivative Liability	2,416,422
2019 Capital Raise [Member] | 8.5% Notes
STOCKHOLDERS' EQUITY (Details) - 2019 Capital Raise [Line Items]
Proceeds from Debt, Net of Issuance Costs	5,743,000
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Held-to-maturity Securities	1,106,000
Time-based option [Member] | 2019 Capital Raise [Member]
STOCKHOLDERS' EQUITY (Details) - 2019 Capital Raise [Line Items]
Preferred Stock, Including Additional Paid in Capital, Net of Discount	$ 2,604,355

STOCKHOLDERS' EQUITY - Schedule

STOCKHOLDERS' EQUITY - Schedule of Share-based Compensation Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
STOCK HOLDERS EQUITY Details Schedule Of Share-Based Compensation Expense Line Items
Share-based expense	$ 3,966,621	$ 5,995,007
Employee Awards [Member]
STOCK HOLDERS EQUITY Details Schedule Of Share-Based Compensation Expense Line Items
Share-based expense	3,040,497	3,626,271
Consulting Awards [Member]
STOCK HOLDERS EQUITY Details Schedule Of Share-Based Compensation Expense Line Items
Share-based expense	85,683	306,466
Feinsod Agreement [Member]
STOCK HOLDERS EQUITY Details Schedule Of Share-Based Compensation Expense Line Items
Share-based expense	$ 840,441	$ 2,062,270

STOCKHOLDERS' EQUITY - Employee

STOCKHOLDERS' EQUITY - Employee Stock Options (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2018	Dec. 31, 2019	Oct. 29, 2014
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	15,000,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 838,267
Incentive Plan [Member]
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			10,000,000
Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Available For Grant Period Increase Decrease	5,000,000	900,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		986,442

STOCKHOLDERS' EQUITY - Schedu_2

STOCKHOLDERS' EQUITY - Schedule of Share-based Compensation Assumptions Employee Awards (Details) - $ / shares	Aug. 06, 2019	Dec. 31, 2019	Dec. 31, 2018
STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Assumptions Employee Awards [Line Items]
Volatility	123.00%
Employee Awards [Member]
STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Assumptions Employee Awards [Line Items]
Expected life (years)		3 years	3 years
Employee Awards [Member] | Minimum
STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price		$ 0.55	$ 1.71
Stock price		$ 0.55	$ 1.71
Volatility		119.00%	131.00%
Risk-free interest rate		1.43%	2.10%
Employee Awards [Member] | Maximum
STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price		$ 2.37	$ 7.17
Stock price		$ 2.37	$ 7.17
Volatility		130.00%	140.00%
Risk-free interest rate		2.60%	2.90%
Consulting Awards [Member]
STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price			$ 3.08
Stock price			$ 3.08
Volatility			134.00%
Risk-free interest rate			2.30%
Expected life (years)			2 years
Consulting Awards [Member] | Minimum
STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price		$ 0.71
Stock price		$ 0.71
Volatility		125.00%
Risk-free interest rate		1.64%
Expected life (years)		2 years
Consulting Awards [Member] | Maximum
STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price		$ 2.37
Stock price		$ 2.37
Volatility		141.00%
Risk-free interest rate		2.62%
Expected life (years)		5 years

STOCKHOLDERS' EQUITY - Consulti

STOCKHOLDERS' EQUITY - Consulting Services (Details) - USD ($)	1 Months Ended		12 Months Ended
	Oct. 31, 2018	Jul. 31, 2018	Dec. 31, 2019	Aug. 06, 2019
STOCKHOLDERS' EQUITY (Details) - Consulting Services [Line Items]
Stock Issued During Period, Value, New Issues			$ 506,614
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price			$ 1.30	$ 0.83
Consulting Awards [Member]
STOCKHOLDERS' EQUITY (Details) - Consulting Services [Line Items]
Stock Issued During Period, Shares, New Issues	47,933	25,000
Stock Issued During Period, Value, New Issues	$ 142,500	$ 92,500	$ 93,614
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant			85,000

STOCKHOLDERS' EQUITY - Feinsod

STOCKHOLDERS' EQUITY - Feinsod Emplyment Agreement (Details)	Aug. 06, 2019USD ($)$ / sharesshares	Dec. 08, 2017$ / sharesshares	Mar. 31, 2016$ / sharesshares	Mar. 31, 2018$ / sharesshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Share-based Payment Arrangement, Expense | $					$ 3,966,621	$ 5,995,007
Feinsod Agreement 2017 [Member]
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares		600,000
Exercise price of warrants		$ 3.45
Feinson Agreement 2019 [Member]
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares	1,000,000
Exercise price of warrants	$ 4.51
Debt Instrument, Convertible, Threshold Consecutive Trading Days | $	5
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic and Diluted Share	$ 0.83
Share-based Payment Arrangement, Expense | $					$ 116,000
DB Option Agreement [Member]
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares			100,000		100,000
Exercise price of warrants			$ 0.67
IPG $4.50 Warrants [Member]
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares				250,000
Exercise price of warrants				$ 4.50
IPG $5.00 Warrants [Member]
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares				250,000
Exercise price of warrants				$ 5
Time-based option [Member] | Feinsod Agreement 2017 [Member]
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares		200,000
Market-based option [Member] | Feinsod Agreement 2017 [Member]
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares		100,000
Market-based option [Member] | Feinsod Agreement 2017 [Member] | Tranche 1
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Exercise price of warrants		$ 3.50
Market-based option [Member] | Feinsod Agreement 2017 [Member] | Tranche 2
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Exercise price of warrants		5
Market-based option [Member] | Feinsod Agreement 2017 [Member] | Tranche 3
STOCK HOLDERS EQUITY Details Feinsod Employment Agreement Line Items
Exercise price of warrants		$ 6.50

STOCKHOLDERS' EQUITY - Schedu_3

STOCKHOLDERS' EQUITY - Schedule of Employee and Consulting Awards Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee Awards [Member]
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares	10,883,780	9,173,380
Outstanding, Weighted-average Exercise Price per Share	$ 1.28	$ 1.68
Outstanding, Weighted-average Remaining Contractual Term	5 years 4 months 24 days
Outstanding, Aggregate Intrinsic Value	$ 61,000
Granted, Number of Shares	5,927,390
Granted, Weighted-average Exercise Price per Share	$ 0.98
Exercised, Number of Shares	(269,728)
Exercised, Weighted-average Exercise Price per Share	$ 0.70
Forfeited or expired, Number of Shares	(3,947,262)
Forfeited or expired, Weighted-average Exercise Price per Share	$ 1.80
Exercisable, Number of Shares	7,331,365
Exercisable, Weighted-average Exercise Price per Share	$ 1.51
Exercisable, Weighted-average Remaining Contractual Term	5 years 9 months 18 days
Exercisable, Aggregate Intrinsic Value	$ 8,000
Consulting Awards [Member]
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares		50,000
Outstanding, Weighted-average Exercise Price per Share		$ 2.53
Granted, Number of Shares	85,000
Granted, Weighted-average Exercise Price per Share	$ 1.31
Forfeited or expired, Number of Shares	(10,000)
Forfeited or expired, Weighted-average Exercise Price per Share	$ 1.40
Outstanding and exercisable, Number of Shares	125,000
Outstanding and exercisable, Weighted-average Exercise Price per Share	$ 1.79
Outstanding and exercisable, Weighted-average Remaining Contractual Term	1 year 1 month 6 days
Outstanding and exercisable, Aggregate Intrinsic Value	$ 0
Warrants with Debt [Member]
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares		5,992,214	3,351,700
Outstanding, Weighted-average Exercise Price per Share		$ 2.26	$ 0.65
Granted, Number of Shares	2,481,000	6,000,000
Granted, Weighted-average Exercise Price per Share	$ 0.98	$ 2.35
Exercised, Number of Shares		(3,316,786)
Exercised, Weighted-average Exercise Price per Share		$ 0.77
Forfeited or expired, Number of Shares		(42,700)
Forfeited or expired, Weighted-average Exercise Price per Share		$ 5
Outstanding and exercisable, Number of Shares	8,473,214
Outstanding and exercisable, Weighted-average Exercise Price per Share	$ 0.64
Outstanding and exercisable, Weighted-average Remaining Contractual Term	6 months
Outstanding and exercisable, Aggregate Intrinsic Value	$ 1,169,583

STOCKHOLDERS' EQUITY - Schedu_4

STOCKHOLDERS' EQUITY - Schedule of Share-based Compensation Assumptions Monte Carlo simulations (Details) - $ / shares	Aug. 06, 2019	Dec. 31, 2019
Schedule of Share-based Compensation Assumptions Monte Carlo simulations [Abstract]
Current stock price	$ 0.83
Exercise price	0.83	$ 1.30
Vesting goal	$ 4.51
Risk-free interest rate	1.73%
Expected term (in years)	10 years
Expected volatility	123.00%

STOCKHOLDERS' EQUITY - Schedu_5

STOCKHOLDERS' EQUITY - Schedule of Share-based Compensation Assumptions (Details) - $ / shares	Dec. 11, 2019	Nov. 01, 2019	Oct. 18, 2019	Aug. 06, 2019	Dec. 31, 2019
STOCK HOLDERS EQUITY Details Schedule Of Share-based Compensation Assumptions Line Items
Current stock price				$ 0.83
Exercise price				$ 0.83	$ 1.30
Risk-free interest rate				1.73%
Expected volatility				123.00%
Pre-Trigger [Member] | 8.5% Warrants [Member]
STOCK HOLDERS EQUITY Details Schedule Of Share-based Compensation Assumptions Line Items
Current stock price	$ 0.67	$ 0.70	$ 0.95
Exercise price	$ 0.68	$ 1	$ 2.35
Risk-free interest rate	1.61%	1.55%	2.21%
Expected term (in years)	4 months 10 days	5 months 19 days	10 months 21 days
Expected volatility	113.00%	114.00%	123.00%
Pre-Trigger [Member] | 2019 Units [Member]
STOCK HOLDERS EQUITY Details Schedule Of Share-based Compensation Assumptions Line Items
Current stock price	$ 0.67	$ 0.70	$ 0.63
Exercise price	$ 0.68	$ 1	$ 1.30
Risk-free interest rate	1.61%	1.55%	1.56%
Expected term (in years)	4 years 5 months 19 days	4 years 6 months 29 days	4 years 7 months 13 days
Expected volatility	113.00%	114.00%	115.00%
Post-Trigger [Member] | 8.5% Warrants [Member]
STOCK HOLDERS EQUITY Details Schedule Of Share-based Compensation Assumptions Line Items
Current stock price	$ 0.67	$ 0.70	$ 0.95
Exercise price	$ 0.45	$ 0.68	$ 1
Risk-free interest rate	1.61%	1.55%	2.21%
Expected term (in years)	4 months 10 days	5 months 19 days	10 months 21 days
Expected volatility	113.00%	114.00%	123.00%
Post-Trigger [Member] | 2019 Units [Member]
STOCK HOLDERS EQUITY Details Schedule Of Share-based Compensation Assumptions Line Items
Current stock price	$ 0.67	$ 0.70	$ 0.63
Exercise price	$ 0.45	$ 0.68	$ 1
Risk-free interest rate	1.61%	1.55%	1.56%
Expected term (in years)	4 years 5 months 19 days	4 years 6 months 29 days	4 years 7 months 13 days
Expected volatility	113.00%	114.00%	115.00%

STOCKHOLDERS' EQUITY - Fall 201

STOCKHOLDERS' EQUITY - Fall 2017 Capital Raise (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2017	May 31, 2019	Jan. 29, 2019
STOCKHOLDERS' EQUITY (Details) - Fall 2017 Capital Raise [Line Items]
Stock Issued During Period, Value, New Issues		$ 506,614
Share Price				$ 1	$ 2.34
Fall 2017 Capital Raise [Member]
STOCKHOLDERS' EQUITY (Details) - Fall 2017 Capital Raise [Line Items]
Stock Issued During Period, Value, New Issues			$ 4,000,000
Share Price			$ 1
Exercise price of warrants			$ 0.50
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			2 years
Fall 2017 Capital Raise [Member] | 12% Convertible Notes [Member]
STOCKHOLDERS' EQUITY (Details) - Fall 2017 Capital Raise [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	$ 3,750,000
Extinguishment of Debt, Amount	$ 250,000

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	Dec. 31, 2019	Dec. 31, 2018
NET LOSS PER SHARE
Stock options	12,833,780	10,073,380
Warrants	17,439,881	6,217,214
Accrued stock payable	42,736
Possibly dilutive equity instruments	30,316,397	16,290,594

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent event	Jan. 24, 2020USD ($)item$ / shares	Jan. 08, 2020USD ($)
Dalton Adventures, LLC
Subsequent Event [Line Items]
Purchase price multiple	1.4
Consecutive trading days to determine volume weighted average per share price | item	30
Threshold VWAP per share calculated | $ / shares	$ 0.85
VWAP per share | $ / shares	$ 0.85
Repurchase of percentage of shares issued at closing	25.00%
Minimum | Dalton Adventures, LLC
Subsequent Event [Line Items]
Purchase price | $	$ 3,000,000
Mortgage Loan
Subsequent Event [Line Items]
Debt instrument, face amount | $		$ 975,000
Interest rate		10.00%
Mortgage Loan | Prime rate
Subsequent Event [Line Items]
Spread on variable rate		5.25%

SUBSEQUENT EVENTS - Promissory

SUBSEQUENT EVENTS - Promissory Note, Exchange Agreement (Details) - Subsequent event	Mar. 20, 2020USD ($)	Feb. 18, 2020USD ($)$ / shares	Mar. 31, 2020USD ($)item$ / shares
Subsequent Event [Line Items]
Sale price of building	$ 1,499,000
Net proceeds from sale of building	$ 600,000
Convertible Note
Subsequent Event [Line Items]
Debt instrument, face amount		$ 934,000
Interest rate		10.00%
Conversion price as a percentage of market price		80.00%
Convertible Note | Minimum
Subsequent Event [Line Items]
Conversion price | $ / shares		$ 0.45
Unsecured Note
Subsequent Event [Line Items]
Debt instrument, face amount			$ 2,031,000
Interest rate			15.00%
Amount of new funding			$ 525,000
Cancellation of outstanding indebtedness			$ 1,506,000
Number of warrants per holder of unsecured note | item			3
Exercise price of warrants | $ / shares			$ 0.45

SUBSEQUENT EVENTS - Asset Purch

SUBSEQUENT EVENTS - Asset Purchase Agreement (Details) - Subsequent event - Organic Seed LLC	Apr. 07, 2020USD ($)ft²item$ / shares
Subsequent Event [Line Items]
Square foot light deprivation greenhouse acquired | ft²	12,000
Purchase price | $	$ 2,350,000
Consecutive trading days to determine volume weighted average per share price | item	30
Threshold VWAP per share calculated	$ 0.55
VWAP per share	0.55
Minimum
Subsequent Event [Line Items]
Threshold VWAP per share calculated	0.45
Maximum
Subsequent Event [Line Items]
VWAP per share	$ 0.45

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting Information [Line Items]
Rent and interest	$ 95,437	$ 18,749
Total Revenues	3,666,346	1,737,256
Costs and expenses	(3,443,897)	(1,932,598)
Investment in Desert Created		(1,005,955)
Non-corporate	222,449	(1,201,297)
Corporate	(14,030,707)	(14,934,013)
Net loss	(13,808,258)	(16,135,310)
Operations [Member]
Segment Reporting Information [Line Items]
Total Revenues	3,570,909	1,718,507
Costs and expenses	(3,372,174)	(1,932,598)
Non-corporate	198,735	(214,091)
Investments
Segment Reporting Information [Line Items]
Rent and interest	95,437	18,749
Total Revenues	95,437	18,749
Costs and expenses	(71,723)
Investment in Desert Created		(1,005,955)
Non-corporate	23,714	(987,206)
Services
Segment Reporting Information [Line Items]
Revenue	1,787,863	1,186,624
Services | Operations [Member]
Segment Reporting Information [Line Items]
Revenue	1,787,863	1,186,624
Product
Segment Reporting Information [Line Items]
Revenue	1,783,046	531,883
Total Revenues	1,783,046
Product | Operations [Member]
Segment Reporting Information [Line Items]
Revenue		$ 531,883
Total Revenues	$ 1,783,046

SEGMENT INFORMATION - Total Ass

SEGMENT INFORMATION - Total Assets by Segment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 2,980,224	$ 9,881,830
Operations [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	441,841	134,786
Investments
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	402,988	300,000
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 2,135,395	$ 9,447,044