Trees (CANN) 10-K 12 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 01, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	GENERAL CANNABIS CORP
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		33,562,231
Entity Public Float	$ 0
Amendment Flag	false
Entity Central Index Key	1,477,009
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current Assets
Cash and cash equivalents	$ 5,036,787	$ 773,795
Accounts receivable, net	446,219	182,214
Notes receivable – DB Arizona		77,202
Prepaid expenses and other current assets	672,636	76,493
Inventory	34,769	7,981
Total current assets	6,190,411	1,117,685
Property and equipment, net	1,293,761	1,714,803
Intangible assets, net	119,754	25,383
Total Assets	7,603,926	2,857,871
Current Liabilities
Accounts payable and accrued expenses	997,794	363,618
Interest payable	123,446	9,806
Customer deposits and deferred rental revenue	107,370	46,155
Accrued stock payable	321,860
Notes payable (net of discount)	1,177,333
Infinity Note – related party	1,370,126
Total current liabilities	4,097,929	419,579
Notes payable (net of discount)		1,249,533
Infinity Note – related party		1,370,126
Tenant deposits		8,854
Total Liabilities	4,097,929	3,048,092
Commitments and Contingencies
Stockholders’ Equity (Deficit)
Preferred stock, no par value; 5,000,000 share authorized; no shares issued and outstanding at December 31, 2017 and 2016
Common Stock, $0.001 par value; 100,000,000 shares authorized; 27,692,910 shares and 17,193,371 shares issued and outstanding on December 31, 2017 and 2016, respectively	27,693	17,193
Additional paid-in capital	38,292,493	26,385,924
Accumulated deficit	(34,814,189)	(26,593,338)
Total Stockholders’ Equity (Deficit)	3,505,997	(190,221)
Total Liabilities & Stockholders’ Equity (Deficit)	$ 7,603,926	$ 2,857,871

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Preferred stock, par value (in Dollars per share)	$ 0	$ 0
Preferred stock, share authorized	5,000,000	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	27,692,910	17,193,371
Common Stock, shares outstanding	27,692,910	17,193,371

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
REVENUES
Service	$ 2,826,595	$ 2,735,859
Tenant	132,780	128,427
Product sales	562,700	117,696
Total revenues	3,522,075	2,981,982
COSTS AND EXPENSES
Cost of service revenues	2,405,076	1,916,526
Cost of goods sold	380,632	76,978
Selling, general and administrative	2,842,543	2,040,532
Share-based expense	3,880,827	3,752,312
Professional fees	712,589	513,985
Depreciation and amortization	125,911	394,215
Impairment of Notes receivable – DB Arizona	221,671
Impairment of intangible assets and goodwill		1,344,242
Total costs and expenses	10,569,249	10,038,790
OPERATING LOSS	(7,047,174)	(7,056,808)
OTHER (INCOME) EXPENSE
Amortization of debt discount	1,056,550	651,788
Interest expense	313,130	287,084
Loss on extinguishment of debt		2,170,280
Gain on sale of Pueblo property	(196,003)
Total other (income) expense, net	1,173,677	3,109,152
NET LOSS	$ (8,220,851)	$ (10,165,960)
PER SHARE DATA – Basic and diluted
Net loss per share (in Dollars per share)	$ (0.40)	$ (0.66)
Weighted average number of common shares outstanding (in Shares)	20,472,946	15,489,144

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Net loss	$ (8,220,851)	$ (10,165,960)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization of debt discount	1,056,550	651,788
Loss on extinguishment of debt		2,170,280
Depreciation and amortization expense	125,911	394,215
Impairment of Notes receivable – DB Arizona	221,671
Impairment of intangible assets and goodwill		1,344,242
Share-based payments	3,880,827	3,752,312
Gain on sale of Pueblo property	(196,003)
Changes in operating assets and liabilities (net of amounts acquired)
Accounts receivable	(275,974)	(57,661)
Prepaid expenses and other assets	(96,556)	(31,961)
Inventory	(26,788)	7,537
Accounts payable and accrued liabilities	326,219	80,457
Net cash used in operating activities:	(3,204,994)	(1,854,751)
CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES
Purchase of property and equipment	(53,689)	(41,448)
Net cash proceeds from sale of Pueblo property	579,823
Lending on Notes receivable – DB Arizona	(26,500)	(75,000)
Purchase of GC Finance Arizona LLC membership interest	(106,000)
Net cash provided by (used in) investing activities	393,634	(116,448)
CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES
Proceeds from sale of common stock and common stock warrants	3,750,000
Proceeds from exercise of warrants and options for shares of common stock	3,324,352	606,090
Borrowings under notes payable		2,500,000
Increase in Infinity Note -- related party		497,500
Payments on notes payable		(917,307)
Net cash provided by financing activities	7,074,352	2,686,283
NET INCREASE IN CASH	4,262,992	715,084
CASH, BEGINNING OF PERIOD	773,795	58,711
CASH, END OF PERIOD	5,036,787	773,795
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION
Cash paid for interest	195,760	169,206
NON-CASH TRANSACTIONS
	878,750	250,000
Taxes for stock options included in other assets and accrued expenses	499,587
Warrants issued in connection with debt recorded as debt discount		1,886,100
Issuance of common stock for accrued stock payable		1,732,775
10% Notes and 14% Greenhouse Mortgage converted to 12% Notes		550,000
Fall 2017 Warrants [Member]
NON-CASH TRANSACTIONS
	250,000
Chiefton Acquisition [Member]
NON-CASH TRANSACTIONS
Acquisition of MHPS – accrued stock payable	$ 155,000
Infinity Capital [Member]
NON-CASH TRANSACTIONS
Accrued interest included in modification of Infinity Note – related party		$ 72,626

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Feinsod Agreement [Member]Common Stock [Member]	Feinsod Agreement [Member]Additional Paid-in Capital [Member]	Feinsod Agreement [Member]	Iron Protection Group [Member]Common Stock [Member]	Iron Protection Group [Member]Additional Paid-in Capital [Member]	Iron Protection Group [Member]	Chiefton [Member]Common Stock [Member]	Chiefton [Member]Additional Paid-in Capital [Member]	Chiefton [Member]	DB Option Agreement [Member]Additional Paid-in Capital [Member]	DB Option Agreement [Member]	10% Warrants [Member]Additional Paid-in Capital [Member]	10% Warrants [Member]	8% Warrants [Member]Additional Paid-in Capital [Member]	8% Warrants [Member]	12% Warrants [Member]Additional Paid-in Capital [Member]	12% Warrants [Member]	Feinsod Agreement [Member]Additional Paid-in Capital [Member]	Feinsod Agreement [Member]	Common Stock [Member]Warrants with Debt	Common Stock [Member]	Additional Paid-in Capital [Member]Warrants with Debt	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Warrants with Debt	Total
Balance at Dec. 31, 2015																					$ 14,979		$ 16,204,216	$ (16,427,378)		$ (208,183)
Balance (in Shares) at Dec. 31, 2015																					14,980,014
Common stock issued	$ 150	$ 662,850	$ 663,000	$ 400	$ 842,800	$ 843,200	$ 80	$ 69,320	$ 69,400
Common stock issued for IPG acquisition (in Shares)	150,000			400,000			80,000
Warrants issued										$ 55,100	$ 55,100	$ 442,000	$ 442,000	$ 31,100	$ 31,100	$ 3,570,000	$ 3,570,000
Common stock issued upon exercise of warrants for debt																				$ 1,331		$ 701,419			$ 702,750
Common stock issued upon exercise of warrants for debt (in Shares)																				1,330,357
Warrants issued for services																							150,165			150,165
Common stock issued for services																					$ 50		24,950			25,000
Common stock issued for services (in Shares)																					50,000
Stock options granted to employees																							3,346,692			3,346,692
Common stock issued to employees																					$ 50		132,125			132,175
Common stock issued to employees (in Shares)																					50,000
Common stock issued upon exercise of stock options																					$ 153		153,187			153,340
Common stock issued upon exercise of stock options (in Shares)																					153,000
Net loss																								(10,165,960)		(10,165,960)
Balance at Dec. 31, 2016																					$ 17,193		26,385,924	(26,593,338)		(190,221)
Balance (in Shares) at Dec. 31, 2016																					17,193,371
Common stock and warrants issued with Fall 2017 capital raise																					$ 4,000		3,996,000			4,000,000
Common stock and warrants issued with Fall 2017 capital raise (in Shares)																					4,000,000
Common stock issued upon exercise of warrants for debt																				$ 5,478		$ 3,247,272			$ 3,252,750
Common stock issued upon exercise of warrants for debt (in Shares)																				5,479,017
Warrants issued for services																							8,959			8,959
Common stock issued for services																					$ 8		25,432			25,440
Common stock issued for services (in Shares)																					8,000
Stock options granted to employees																							3,742,294			3,742,294
Stock options under Feinsod Agreement																		$ 104,134	$ 104,134
Common stock issued upon exercise of stock options																					$ 1,014		782,478			783,492
Common stock issued upon exercise of stock options (in Shares)																					1,012,522
Net loss																								(8,220,851)		(8,220,851)
Balance at Dec. 31, 2017																					$ 27,693		$ 38,292,493	$ (34,814,189)		$ 3,505,997
Balance (in Shares) at Dec. 31, 2017																					27,692,910

NATURE OF OPERATIONS, HISTORY A

NATURE OF OPERATIONS, HISTORY AND PRESENTATION	12 Months Ended
	Dec. 31, 2017
Disclosure Text Block [Abstract]
Nature of Operations [Text Block]	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 April 28, 2015, our common stock was uplisted and on May 6, 2015, resumed quotation on the OTC Market’s OTCQB. Our operations are segregated into the following four segments: Security and Cash Transportation Services (“Security Segment”) We provide advanced security, including on-site professionals and cash transport, to licensed cannabis cultivators and retail shops, under the business name IPG, and security services to non-cannabis customers in the hospitality business, such as hotels, under the business name Mile High Protection Services (“MHPS”). The drop in wholesale prices in Colorado has negatively impacted security services in Colorado, as grow facilities and retailers seek cheaper alternatives or curtail services. We acquired Mile High in order to expand our Colorado security business into the non-cannabis space, as we believe that market provides an opportunity for growth. We have opened an IPG office in California, which recently legalized recreational cannabis in addition to previously legal medical marijuana. In states that have recently legalized cannabis, whether medical, recreational or both, license applications require a security plan and, if approved, implementation of that security plan. Accordingly, we are assessing the opportunity to expand our security consulting business to assist companies with their application process and the subsequent implementation of compliant security services. Marketing Consulting and Apparel (“Marketing Segment”) Chiefton’s apparel business, Chiefton Supply, strives to create innovative, unique t-shirts, hats, hoodies and accessories. Our apparel is sold through our on-line shop, cannabis retailers, and specialty t-shirt and gift shops. We are pursuing relationships with national apparel retailers and distributors, as well as expanding our offerings nationwide within the cannabis industry. Chiefton Design provides design, branding and marketing strategy consulting services to the cannabis industry. We assist clients in developing a comprehensive marketing strategy, as well as designing and sourcing client-specific apparel and products. We now have the capacity of a full service marketing agency. Chiefton Design also supports our other segments with marketing designs and apparel. 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. Our business plan for NBC correlates to future growth of the regulated cannabis market in the United States. 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 infrastructure, equipment, consumables and compliance packaging. Finance and Real Estate (“Finance Segment”) Real Estate Leasing Until December 29, 2017, we owned a cultivation property in a suburb of Pueblo, Colorado, consisting of approximately three acres of land, which currently includes a 5,000 square foot steel building and a parking lot. The property is zoned for cultivating cannabis and is leased to a medical cannabis grower until December 31, 2022. On December 19, 2017, the Company entered into an agreement to sell this property for $625,000 in cash, which closed on December 29, 2017. Our real estate leasing business plan includes the potential future acquisition and leasing of cultivation space and related facilities to licensed marijuana growers and dispensary owners for their operations. Management anticipates that these facilities would range in size from 5,000 to 50,000 square feet. These facilities would only be leased to tenants that possess the requisite state licenses to operate cultivation facilities. The leases with the tenants would include certain requirements that permit us to continually evaluate our tenants’ compliance with applicable laws and regulations. Shared Office Space, Networking and Event Services In October 2014, we purchased a former retail bank located at 6565 East Evans Avenue, Denver, Colorado 80224, which has been branded as “The Greenhouse.” The building is a 16,056 square foot facility, which we use as our corporate headquarters. The Greenhouse has approximately 10,000 square feet of existing office space and 5,000 square feet on its ground floor that is dedicated to a consumer banking design. We continue to assess the opportunity to lease shared workspace for entrepreneurs, professionals and others serving the cannabis industry. Clients would be able to lease office, meeting, lecture, educational and networking space, and individual workstations. We expect to continue the renovation of The Greenhouse in 2018. We plan to continue to acquire commercial real estate and lease office space to participants in the cannabis industry. These participants may include media, internet, packaging, lighting, cultivation supplies and financial services-related companies. In exchange for certain services that may be provided to these tenants, we expect to receive rental income in the form of cash. In certain cases, we may acquire equity interests or provide debt capital to these businesses. Industry Finance Our industry finance strategy includes evaluating opportunities to make direct term loans or to provide revolving lines of credit to businesses involved in the cultivation and sale of cannabis and related products. These loans would generally be secured to the maximum extent permitted by law. We believe there is a significant demand for this type of financing. We are assessing other finance services including customized finance, capital formation and banking, for participants in the cannabis industry. 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 Company”). Each party owns a 50% interest in Desert Created Company, the successor company to DB Arizona. Desert Created Company is the successor entity to DB Products Arizona, LLC (“DB Arizona”). DB Arizona produced and distributed cannabis-infused elixirs and edible products in Arizona. We loaned $26,500 and $75,000, respectively, to DB Arizona during the years ended December 31, 2017 and 2016. In June 2017, we purchased 100% of the ownership interests in GC Finance Arizona LLC (“GC Finance Arizona”) from Infinity Capital for $106,000 in cash. GC Finance Arizona holds a 50% ownership interest in DB Arizona, an $825,000 loan to DB Arizona, and no liabilities. We expected future positive cash flows, if any, would first go towards paying the holders of DB Arizona’s notes payable. Accordingly, we allocated the entire consideration of $106,000 to the note receivable from DB Arizona. During the quarter ended December 31, 2017, DB Arizona ceased operations and we impaired the full amount of our notes receivable from DB Arizona. Basis of Presentation The accompanying consolidated financial statements include the results of GCC and its six wholly-owned subsidiary companies: (a) ACS Colorado Corp., a Colorado corporation formed in 2013; (b) Advanced Cannabis Solutions Corporation, a Colorado corporation formed in 2013; (c) 6565 E. Evans Avenue LLC, a Colorado limited liability company formed in 2014; (d) General Cannabis Capital Corporation, a Colorado corporation formed in 2015; (e) GC Security LLC (“GCS”), a Colorado limited liability company formed in 2015; and (f) GC Finance Arizona LLC (“GC Finance Arizona”), an Arizona limited liability company . Advanced Cannabis Solutions Corporation has one wholly-owned subsidiary company, ACS Corp., which was formed in Colorado on June 6, 2013. 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. Certain reclassifications have been made to the prior period segment reporting to conform to the current period presentation related to now including GC Supply in our Operations Segment. The reclassifications had no effect on net loss, total assets, or total stockholders’ equity (deficit). During the year ended December 31, 2017, we adopted Financial Accounting Standards Board, or FASB, Accounting Standards Update, or FASB ASU 2017-11, which impacts accounting for financial instruments with down round features. This change in accounting principle was applied retrospectively and, accordingly, impacted all periods presented. See Note 16. 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, 2017). Inventory Our inventory consists of finished goods, including apparel and supplies for the cannabis market. Inventory is stated at the lower of cost or market, using the first-in, first-out method (“FIFO”) to determine cost. We monitor inventory cost compared to selling price in order to determine if a lower of cost or market reserve is necessary. Property and Equipment Property and equipment are recorded at historical cost. The cost of maintenance and repairs, which are not significant improvements, are expensed when 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. Land is not depreciated. 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 and Goodwill Goodwill is the cost of an acquisition less the fair value of the net assets of the acquired business. 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. Impairment of Long-lived Assets and Goodwill 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. We evaluate goodwill for impairment annually in the fourth quarter, and whenever events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit containing goodwill is less than its carrying amount. The goodwill impairment test consists of a two-step process, if necessary. The first step is to compare the fair value of a reporting unit to its carrying value, including goodwill. We typically use discounted cash flow models to determine the fair value of a reporting unit. The assumptions used in these models are consistent with those we believe hypothetical marketplace participants would use. If the fair value of the reporting unit is less than its carrying value, the second step of the impairment test must be performed in order to determine the amount of impairment loss, if any. The second step compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit's goodwill exceeds its implied fair value, an impairment charge is recognized in an amount equal to that excess. The loss recognized cannot exceed the carrying amount of goodwill. 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 discounted 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. Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants 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. Convertible debt derivative treatment If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using Black-Scholes upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the consolidated statement of operations. The debt discount is amortized over the life of the debt. Convertible debt – beneficial conversion feature If the conversion feature does not qualify for either derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Modification of debt instruments – Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities. Our financial instruments include cash, accounts receivable, notes receivable, accounts payables and tenant deposits. The carrying values of these financial instruments approximate their fair value due to their short maturities. The carrying amount of our debt approximates fair value because the interest rates on these instruments approximate the interest rate on debt with similar terms available to us. Revenue Recognition We recognize revenue when the four revenue recognition criteria are met, as follows: Persuasive evidence of an arrangement exists Delivery The price is fixed or determinable Collectability is reasonably assured Refunds and returns, which are minimal, are recorded as a reduction of revenue. Share-based Payments Nonemployees – Awards of common stock with a service or performance condition, where the ultimate number of shares to be issued is uncertain, are classified as liabilities. All other nonemployee awards are classified as equity. Employees – Market price-based awards 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 is 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 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. Our assessment of tax positions as of December 31, 2017 and 2016, determined that there were no material uncertain tax positions. Reportable Segments Our reporting segments consist of: a) Security and Cash Transportation Services; b) Marketing Consulting and Apparel; c) Operations Consulting and Products; and d) Finance 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 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 had related party transactions with the following individuals / companies: Michael Feinsod Infinity Capital West, LLC (“Infinity Capital”) GC Finance Arizona DB Arizona Recently Issued Accounting Standards FASB ASU 2017-11 “Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815)” FASB ASU 2017-09 “Scope of Modification Accounting (Topic 718)” FASB ASU 2017-04 “Simplifying the Test for Goodwill Impairment (Topic 350)” FASB ASU 2017-01 “Clarifying the Definition of a Business (Topic 805)” FASB ASU 2016-15 “Statement of Cash Flows (Topic 230)” – FASB ASU 2016-02 “Leases (Topic 842)” – FASB ASU 2015-17”Income Taxes (Topic 740)” – The following recently issued accounting standards all impact revenue recognition for annual reporting periods beginning after December 15, 2017: FASB ASU 2016-12 “Revenue from Contracts with Customers (Topic 606)” FASB ASU 2016-11 “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815)” FASB ASU 2016-10 “Revenue from Contracts with Customers (Topic 606)” We have reviewed our contracts with customers, identified the rights of the parties, evaluated the payment terms, assessed the commercial substance of the contracts, and estimated the probability of collectability. We have also considered the goods and services we deliver compared to the contractual performance obligations. Our agreements predominantly have a fixed price for the goods or services to be delivered, we do not provide financing, and settle in cash. Each separate performance obligation within our contracts with customers is priced individually, and we recognize revenue as each good or service is delivered, that is, when the performance obligation is satisfied. Based on this assessment, adoption of these ASUs will not have a significant impact on our consolidated results of operations, cash flows or financial position.

BUSINESS ACQUISITION

BUSINESS ACQUISITION	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	NOTE 2. BUSINESS ACQUISITION On August 18, 2017, we entered into an Asset Purchase Agreement (the “Mile High APA”) with Mile High Protection Services LLC, a Colorado limited liability company, and its sole member (together “Seller”) whereby we acquired the tradename, workforce, customer contracts, and other intangible assets of the business. Pursuant to the Mile High APA, we agreed to deliver to Seller 224,359 restricted shares of our common stock. The shares vest over a six month period. The Mile High APA contains certain provisions that require Seller to forfeit a portion of such shares in the event that Seller does not meet the obligations under the Mile High APA. In accordance with the terms of the Mile High APA, the number of shares to be delivered was reduced by 120,000, thus 104,359 shares of our common stock are due upon vesting. Seller also agreed to a three year non-compete agreement. The 104,359 shares of restricted common stock were valued based on the closing price per share of our common stock on August 18, 2017, or $1.75 per share, reduced by a discount of 15% due to the vesting period and the restrictions on the Seller’s ability to immediately sell such shares. The $155,000 value of stock consideration was recorded as accrued stock payable on the December 31, 2017, consolidated balance sheet, which was reduced when the vesting requirements for the shares was met and we issued the common stock in February 2018. The purchase price allocation was as follows: Intangible assets: Customer relationships $ 100,000 Tradename 55,000 $ 155,000 We finalized the purchase price allocation in the quarter ended December 31, 2017. The accompanying consolidated financial statements include the results of MHPS from the date of acquisition, August 18, 2017. The pro forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2016, are as follows: Year ended December 31, 2017 2016 (Unaudited) Total revenues $ 4,103,416 $ 3,802,492 Net loss (8,135,847) (10,118,044) Net loss per common share: Basic and diluted $ (0.40) $ (0.65)

RECEIVABLES

RECEIVABLES	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Financing Receivables [Text Block]	NOTE 3. RECEIVABLES Our accounts receivables consisted of the following: December 31, 2017 2016 Accounts receivable $ 586,219 $ 225,314 Less: Allowance for doubtful accounts (140,000) (43,100) Total $ 446,219 $ 182,214 Our Notes receivable – DB Arizona consisted of loans of $26,500 and $75,000, respectively, and interest of $11,969 and $2,202, respectively, during the years ended December 31, 2017 and 2016, along with consideration of $106,000 paid for the acquisition of GC Finance Arizona in June 2017. GC Finance Arizona held a 50% ownership interest in DB Arizona, an $825,000 loan to DB Arizona, and no liabilities. At the time of purchase of GC Finance Arizona, we estimated the fair value of the $825,000, which was subordinate to the $101,500 notes, to be $106,000. The loans bear interest at 14%, with principal and interest due on May 30, 2017. During the year ended December 31, 2017, we determined that it was not probable that we would recover the amounts due under the notes receivable and, accordingly, recorded an impairment charge of $221,671 in our consolidated statement of operations for the year ended December 31, 2017.

PREPAIDS AND OTHER CURRENT ASSE

PREPAIDS AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2017
Disclosure Text Block Supplement [Abstract]
Other Current Assets [Text Block]	NOTE 4. PREPAIDS AND OTHER CURRENT ASSETS Our Prepaids and other current assets consist of the following: December 31, 2017 2016 Prepaid insurance $ 53,498 $ 42,119 Employee receivable – payroll tax withholding for stock option exercise 499,587 – Other 119,551 34,374 $ 672,636 $ 76,493

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5. PROPERTY AND EQUIPMENT Property and equipment consisted of the following: December 31, 2017 2016 Land $ 800,000 $ 812,340 Buildings 423,104 871,767 Leasehold improvements – 41,534 Furniture, fixtures and equipment 161,430 107,741 1,384,534 1,833,382 Less: Accumulated depreciation (90,773) (118,579) $ 1,293,761 $ 1,714,803 Depreciation expense was $65,282 and $51,913, respectively, for the years ended December 31, 2017 and 2016. In December 2017, we sold our Pueblo property, consisting of land, building and leasehold improvements with a net carrying value of approximately $410,000 for cash consideration of $579,823, net of certain expenses, and recognized a gain on sale of approximately $196,000.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment and Intangible Assets [Text Block]	NOTE 6. INTANGIBLE ASSETS AND GOODWILL Intangible Assets Intangible assets consisted of the following: December 31, 2017 Gross Accumulated Amortization Net Estimated Life (in years) MHPS Customer relationships $ 100,000 $ 22,739 $ 77,261 2 MHPS Tradename 55,000 12,507 42,493 2 Chiefton brand and graphic designs 69,400 69,400 – 2 Intangible assets, net $ 224,400 $ 104,646 $ 119,754 December 31, 2016 Gross Accumulated Amortization Net Estimated Life (in years) Chiefton brand and graphic designs $ 69,400 $ 44,017 $ 25,383 2 Amortization expense was $60,629 and $342,302 for the years ended December 31, 2017 and 2016. Future amortization expense is $77,500 and $42,254, respectively, during the years ending December 31, 2018 and 2019. Impairment of Intangible Assets and Goodwill During the year ended December 31, 2016, we recorded an impairment charge for goodwill and the remaining unamortized value of the IPG intangible assets. Colorado placed a limit on the number of licenses they would issue for cannabis cultivation facilities, which resulted in the aggregation of licenses by just a few companies. Colorado did not, however, limit the level of production for these facilities. As a result, since IPG was acquired, and the related intangible assets and goodwill were valued, there has been significant growth in the supply of cannabis in the Colorado market, which has led to significantly lower wholesale prices for cannabis towards the end of 2016 compared to earlier in the year and in 2015. As a result of lower prices and aggregation of operations, cultivation companies are not using outside security services to the extent originally projected. Due to these changes to the Colorado market, as of December 31, 2016, expected future cash flows for IPG’s operations in Colorado are estimated to remain at or near break even. Accordingly, we have recorded an impairment charge of $1,344,242.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE 7. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Our accounts payable and accrued expenses consist of the following: December 31, 2017 2016 Accounts payable $ 192,204 $ 191,298 Accrued payroll, taxes and vacation 243,659 127,178 Payroll tax liability for stock option exercises 519,278 – Property taxes and other 42,653 45,142 $ 997,794 $ 363,618

ACCRUED STOCK PAYABLE

ACCRUED STOCK PAYABLE	12 Months Ended
	Dec. 31, 2017
Accrued Common Stock Payable [Abstract]
Accrued Common Stock Payable [Text Block]	NOTE 8. ACCRUED STOCK PAYABLE The following tables summarize the changes in accrued common stock payable: Amount Number of Shares December 31, 2015 $ 1,532,420 730,000 Feinsod Agreement – accrual 192,800 – Feinsod Agreement – issued (663,000) (150,000) Consulting services – accrual 6,988 – Consulting services – issued (25,000) (50,000) Employment agreements – accrual 567 – Employment agreements – issued (132,175) (50,000) IPG acquisition – issued (843,200) (400,000) Chiefton acquisition – issued (69,400) (80,000) December 31, 2016 – – Acquisition of MHPS 155,000 104,359 Warrant exercises 166,860 154,500 December 31, 2017 $ 321,860 258,859 Acquisition of MHPS The MHPS shares are issuable on February 27, 2018, if the terms of the Mile High APA are met. Warrant Exercises We received cash for the exercise of warrants in 2017 and the shares of common stock were issued in January 2018. Feinsod Agreement On August 4, 2014, we entered into an agreement with Michael Feinsod in consideration for serving as Executive Chairman of the Board and as a member of the Board and pursuant to the terms of the Executive Board and Director Agreement (the “Feinsod Agreement”). The Board approved the issuance to Infinity Capital of (a) 200,000 shares of our common stock on August 4, 2014; (b) 1,000,000 shares of our common stock upon the uplisting of our common stock to the OTC Market’s OTCQB; (c) 150,000 shares of our common stock on August 4, 2015; and (d) 150,000 shares of our common stock on August 4, 2016. Mr. Feinsod must remain a member of the Board in order for the common stock to be issued. In addition, the Feinsod Agreement required the issuance of a number of shares of our common stock to Infinity Capital equal to 10% of any new issuances not to exceed 600,000 shares of our common stock in the aggregate during the time that Mr. Feinsod remains a member of the Board (the “New Issuance Allowance”). Under the terms of the Feinsod Agreement, the New Issuance Allowance would not be triggered upon issuances relating to convertible securities existing as of the date of the Feinsod Agreement. For illustrative purposes, if we issue 7,000,000 new shares of common stock, then the New Issuance Allowance issued to Infinity Capital would be capped at 600,000 shares of our common stock. No shares were issued under the New Issuance Allowance. The 1,000,000 shares of our common stock were valued at $2.97 per share, based on the closing price of our common stock of $3.49 on April 27, 2015, and then reduced by 15% due to restrictions on the ability to trade our shares. The other shares under the Feinsod Agreement were valued at $4.42 per share, based on the closing price of our common stock of $5.20 on August 4, 2014, and then reduced by 15% due to restriction on the ability to trade our common stock. We recognized expense for the unissued shares ratably over the vesting period. Employment Agreements On May 13, 2015, we hired two individuals and granted them a total of 100,000 shares of our common stock with a vesting date of January 1, 2016. We valued the 100,000 shares on the date of grant, based on a closing price per share of our common stock of $3.11 on May 13, 2015, and then reduced by 15% due to restriction on the ability to trade our common stock, resulting in a fair value of $264,350. One individual forfeited his shares, so expense was only recognized for 50,000 shares. These shares were issued in April 2016. Consulting Agreement On July 15, 2015, we entered into an agreement with an individual to provide consulting services to customers in exchange for 50,000 shares of our common stock to be delivered on March 15, 2016. The fair value of the common stock was determined at the end of each reporting period and the pro rata amount earned is recognized as accrued stock payable over the term of the agreement. These shares were issued in March 2016.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 9. DEBT Infinity Note – Related Party In February 2015, we issued a senior secured note to Infinity Capital, as amended in April 2015, bearing interest at 5% payable monthly in arrears commencing June 30, 2015, until the maturity date of August 31, 2015 (the “Infinity Note”). On December 31, 2016, the Infinity Note was amended to aggregate principal and interest, and extend the due date of principal and interest to September 21, 2018. On July 1, 2015, the outstanding principal and interest of $309,000 was settled by our issuing a 10% private placement note. Subsequent to the settlement on July 1, 2015, we continued to borrow under the Infinity Note through September 1, 2016. No additional advances may be made after December 31, 2016. The Infinity Note is collateralized by a security interest in substantially all of our assets. Interest expense for the Infinity Note for the years ended December 31, 2017 and 2016, was approximately $68,500 and $61,000, respectively. The Infinity Note is subordinate to the 12% Notes. Notes Payable December 31, 2017 2016 12% Notes $ 1,621,250 $ 2,750,000 Unamortized debt discount (443,917) (1,500,467) 1,177,333 1,249,533 Less: Current portion (1,177,333) – Long-term portion $ – $ 1,249,533 12% Notes In September 2016, we completed a $3,000,000 private placement pursuant to a promissory note and warrant purchase agreement (the “12% Agreement”) with certain accredited investors, bearing interest at 12%, with principal due September 21, 2018, and interest payable quarterly (each such note, a “12% Note,” and collectively, the “12% Notes”). In the event of default, the interest rate increases to 18%. The 12% Notes are collateralized by a security interest in substantially all of our assets. We may prepay the 12% Notes at any time, but in any event must pay at least one year of interest. Subject to the terms and conditions of the 12% Agreement, each investor was granted fully-vested warrants equal to their note principal times three (the “12% Warrants”), or nine million warrants, with a life of three years. 4.5 million warrants have an exercise price of $0.35 per share and the other 4.5 million warrants have an exercise price of $0.70 per share. Should we issue any equity-based instruments at a price lower than the exercise price(s) of the 12% Warrants, other than under our Incentive Plan, the exercise price(s) of the 12% Warrants will be adjusted to the lower price. The participants in the Fall 2017 Capital Raise (Note 12) waived this provision for that offering. The 12% Warrants may be exercised at the option of the holder (a) by paying cash, (b) by applying the amount due under the 12% Notes as consideration, or (c) if there is no effective registration statement for the 12% Warrants within six months of being granted, the holder may exercise on a cashless basis. The registration statement related to the 12% Warrants was declared effective on December 23, 2016. If our common stock closes above $5.00 for ten consecutive days, we may call the warrants, giving the warrant holders 30 days to exercise. We received $2,450,000 of cash for issuing the 12% Notes. $300,000 of 10% Notes and $250,000 of the 14% Greenhouse Mortgage were converted into 12% Notes. We concluded that these conversions met the criteria for a debt extinguishment and, accordingly, recorded a loss on extinguishment of $1,728,280 during the year ended December 31, 2016. The loss on extinguishment represents the fair value of the 12% Warrants issued to the previous 10% Note holders and the 14% Greenhouse Mortgage lender. The initial fair value of the 12% Warrants not associated with the conversions was recorded as a debt discount of $1,855,000. The 12% Notes are otherwise treated as conventional debt. For purposes of determining the loss on extinguishment and the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the warrant as of September 21, 2016, were: Current stock price $ 1.20 Risk-free interest rate 0.92 % Expected dividend yield – Expected term (in years) 3.0 Expected volatility 146% Number of iterations 5 The fair value of the 12% Warrants, recorded as additional paid in capital, was allocated as follows: Extinguishment of debt $ 1,715,000 Debt discount 1,855,000 $ 3,570,000 The Infinity Note and the 12% Notes, totaling $2,991,376, are due and payable on September 21, 2018. We paid off the 12% Notes in January 2018 and paid off the Infinity Note in February 2018. 8% Notes In August 2016, we completed a private placement pursuant to a promissory note and warrant purchase agreement (the “8% Notes”) with two accredited investors, bearing interest at 8%, payable on demand by the lenders. Subject to the terms of the 8% Notes, we issued 100,000 warrants having an exercise price of $0.78 per share, with a life of three years. We received cash of $50,000. The debt was treated as conventional debt and the fair value of the warrants is included in additional paid-in capital. Since the 8% Notes were payable on demand, the $31,100 relative fair value of the warrants was expensed immediately, included in amortization of debt discount on the consolidated statements of operations for the year ended December 31, 2016. One of the 8% Notes, of $25,000, was with one of our board members. Both 8% Notes were paid off with proceeds from the 12% Notes in September 2016. 10% Notes In September 2016, we extinguished the 10% Notes by paying cash of $359,000 and converting $300,000 into 12% Notes. In 2015, we completed a private placement pursuant to a promissory note and warrant purchase agreement (the “10% Agreement”) with certain accredited investors, bearing interest at 10% payable quarterly (each such note, a “10% Note,” and collectively, the “10% Notes”). Subject to the terms and conditions of the 10% Agreement, each investor was granted fully-vested warrants equal to their note principal divided by two (the “10% Warrants”) (with standard dilution clauses). The 10% Warrants are exercisable for a period of eighteen months after grant date and have an exercise price of $1.08 per share. The debt was treated as conventional debt. The 10% Notes were collateralized by a security interest in substantially all of our assets. $309,000 of the 10% Notes were due to a related party, Infinity Capital. During the years ended December 31, 2016, approximately $22,500 of interest expense under the 10% Notes related to Infinity Capital. The Infinity Capital portion of the principle and accrued interest of the 10% Notes was settled for cash of $347,000, in September 2016. On June 3, 2016, we reached an agreement with the 10% Note holders to extend the maturity date from May 1, 2016 to January 31, 2017. In exchange for the extension, we issued the holders an aggregate of 659,000 additional warrants to purchase our common stock at $1.07 per share for a period of five years, with an aggregate fair value of $358,000, determined using Black-Scholes, a risk-free rate of 1.2% and volatility of 151%. We concluded that this modification of the debt instruments met the criteria for a debt extinguishment and, accordingly, recorded additional paid-in capital and a loss on extinguishment of debt of $358,000 during the year ended December 31, 2016. Absent the warrants, the fair value of the new debt remained the same as the fair value of the original debt. In December 2016, the expiration date of the remaining original warrants was extended from December 23, 2016 to December 31, 2017, resulting in expense of $84,000, included in loss on extinguishment of debt during the year ended December 31, 2016. 14% Greenhouse Mortgage In September 2016, we extinguished the 14% Greenhouse Mortgage by paying cash of $350,000 and converting $250,000 into 12% Notes. The remaining unamortized debt discount of $13,280 was included in loss on extinguishment of debt in the consolidated statements of operations during the year ended December 31, 2016. In October 2014, we executed a mortgage on The Greenhouse in the amount of $600,000, bearing 14.0% interest payable monthly, with a maturity date of October 21, 2016 (the “14% Greenhouse Mortgage”). The debt was treated as conventional debt. In addition, we granted warrants to Evans Street Lendco LLC (“Evans Lendco”), the note holder of the 14% Greenhouse Mortgage, which were set to expire on October 21, 2016. The warrants vested immediately and allowed for Evans Lendco to purchase 600,000 shares of our common stock at a price of $4.40 per share, (with standard dilution clauses). Due to the drop in our stock price, on July 29, 2015, we agreed with Evans Lendco to replace the warrants previously issued to Evans Lendco with warrants to purchase 225,000 shares of our stock at $1.20 per share with a term of two years. The estimated fair value of the replacement warrants was less than the fair value of the original warrants on their date of grant. Accordingly, we continued to amortize the remaining fair value of the original warrants over the remaining life of the underlying debt until the debt was extinguished in September 2016, at which time the remaining debt discount was fully expensed. 8.5% Pueblo Mortgage In September 2016, we extinguished the 8.5% Pueblo Mortgage by paying cash of $153,189. In December 2013, we executed a mortgage on our Pueblo West Property in the amount of $170,000, bearing 8.5% interest with monthly principal and interest payments totaling $1,674, with the balance due on December 31, 2018 (the “8.5% Pueblo Mortgage”). This note was convertible at any time at $5.00 per share. Derivative treatment was not required, as the conversion feature meets the scope exception. The conversion feature was not beneficial, because the conversion price was higher than the stock price on the commitment date. Accordingly, we treated the Pueblo Mortgage as conventional debt.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 10. COMMITMENTS AND CONTINGENCIES Legal To the best of our knowledge and belief, no material legal proceedings of merit are currently pending or threatened.

DEFERRED TAXES

DEFERRED TAXES	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 11. DEFERRED TAXES The components of net deferred tax assets are as follows: December 31, 2017 2016 Net operating loss carryforwards $ 3,446,733 $ 2,761,830 Equity-based instruments 3,648,787 5,043,533 Long-lived assets and other 427,779 504,721 Deferred tax asset valuation allowance (7,523,299) (8,310,084) $ – $ – 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, 2017 2016 Income tax benefit at statutory rate $ (2,795,089) $ (3,456,426) State income tax benefit, net of Federal benefit (251,213) (470,684) Equity-based instruments (315,589) – Amortization of debt discount 391,513 251,786 Loss on extinguishment of debt – 838,379 Tax Cuts and Jobs Act rate change 991,223 – Other (242,781) 2,377 Valuation allowance 2,218,936 2,834,568 $ – $ –

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 12. STOCKHOLDERS’ EQUITY 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 have an exercise price of $0.50 per share and are exercisable for two years. If our common stock closes above $5.00 for ten consecutive days, we may call the warrants, giving the warrant holders 10 days to exercise. All four million Fall 2017 Warrants were outstanding as of December 31, 2017. In consideration for the sale of the Units, we received $3,750,000 in cash and extinguished $250,000 of 12% Notes. Share-based compensation Share-based compensation expense consisted of the following: Year ended December 31, 2017 2016 Employee Awards $ 3,742,294 $ 3,347,259 Consulting Awards 34,399 157,153 Feinsod Agreement 104,134 192,800 DB Option Agreement – 55,100 $ 3,880,827 $ 3,752,312 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 (the “Incentive Plan”). The Incentive Plan provides for the issuance of up to 10 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. As of December 31, 2017, there were 8,834,478 shares available to issue under the Incentive Plan. In April 2016, we filed a Registration Statement on Form S-8 (the “Registration Statement”), which automatically became effective in May 2016. The Registration Statement relates to 10,000,000 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. 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 for Employee Awards: Year ended December 31, 2017 2016 Exercise price $1.34 – 4.23 $0.61 – 3.20 Stock price on date of grant $1.34 – 4.23 $0.63 – 3.20 Volatility 140 – 153% 146 – 153% Risk-free interest rate 1.4 – 2.3% 0.7 – 1.9% Expected life (years) 3.0 – 5.0 3.0 – 5.0 Dividend yield – – We use an estimated forfeiture rate of 78% and 67%, respectively, for our hourly employees, who were granted 47,600 and 80,500 options, respectively, during the years ended December 31, 2017 and 2016. We assume options granted to salaried employees will all vest. The following summarizes Employee Awards activity: Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2015 2,509,000 $ 1.49 Granted 6,826,000 0.87 Exercised (153,000) 1.00 Forfeited or expired (363,600) 0.97 Outstanding at December 31, 2016 8,818,400 1.04 Granted 1,496,100 2.29 Exercised (1,012,522) 0.78 Forfeited or expired (596,700) 1.19 Outstanding at December 31, 2017 8,705,278 1.28 2.1 $ 45,290,000 Exercisable at December 31, 2017 7,385,378 $ 1.08 1.7 $ 39,858,000 Based on our estimated forfeiture rates, we expect 1,305,995 Employee Awards will vest. As of December 31, 2017, there was approximately $1,712,998 of total unrecognized compensation expense related to unvested Employee Awards, which is expected to be recognized over a weighted-average period of 7 months. Warrants for Consulting Services As needed, we may issue warrants 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 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. Service Awards are revalued at each reporting date until fully vested, which may generate an expense or benefit. 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 used for Consulting Awards granted: Year ended December 31, 2017 2016 Exercise price $ 1.40 $ 0.60 – 1.20 Stock price, date of valuation $ 1.40 $ 1.91 – 2.33 Volatility 128% 146 – 163% Risk-free interest rate 1.7% 0.8 – 1.3% Expected life (years) 2.0 2.0 – 4.8 Dividend yield – – The following summarizes Consulting Awards activity: Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2015 225,500 $ 3.62 Granted 55,000 1.01 Forfeited or expired (150,000) 4.40 Outstanding at December 31, 2016 157,500 1.96 Granted 10,000 1.40 Forfeited or expired (40,000) 3.62 Outstanding and exercisable at 127,500 2.40 1.7 $ 647,550 Feinsod Employment Agreement On December 8, 2017, we entered into an employment 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 and, accordingly, the underlying shares are not registered. As of December 31, 2017, none of the options had vested. The Time-based Options were valued using the Black-Scholes model and the Market-based Options were valued using the binomial lattice model, with the following assumptions: Time-based Options Market-based Options Exercise price $ 3.45 $ 3.45 Stock price, date of valuation $ 3.45 Trigger Price Volatility 140% 144% Risk-free interest rate 2.4% 1.9% Expected life (years) 10.0 3.0 Dividend yield – – 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. The fair value of $55,100 is included in share-based compensation expense. All 100,000 warrants were still outstanding as of December 31, 2017. The following summarizes the Black-Scholes assumptions used to estimate the fair value of the DB Option Agreement warrants: Stock price on date of grant $ 0.61 Volatility 150% Risk-free interest rate 1.2% Expected life (years) 5.0 Dividend yield – IPG Acquisition Warrants In connection with the IPG APA, 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 were still outstanding as of December 31, 2017. Warrants with Debt The fair value of each warrant grant is estimated using Black-Scholes, except for the 12% Warrants (see Note 16). 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 grant for the estimated life of the warrant. The following summarizes the Black-Scholes assumptions used for warrants granted for debt during the year ended December 31, 2016: Volatility 148 – 158% Risk-free interest rate 0.8 – 1.2% Expected life (years) 1.1 – 5.0 Dividend yield – The following summarizes warrants issued with debt activity: Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2015 597,200 $ 1.41 Granted 9,759,000 0.58 Cancelled (1,330,357) 0.53 Outstanding at December 31, 2016 9,025,843 0.63 Exercised (5,633,517) 0.61 Expired (40,626) 1.16 Outstanding and exercisable at 3,351,700 0.65 2.0 $ 19,541,136

NET LOSS PER SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 13. 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, 2017 2016 Stock options 9,605,278 8,818,400 Warrants 8,119,200 9,783,343 Accrued stock payable 258,859 – 17,983,337 18,601,743

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 14. SUBSEQUENT EVENTS Subsequent to December 31, 2017, and up to the date of this filing, 6,900,000 and 507,221 shares, respectively, of our common stock were issued upon the exercise of warrants and stock options for consideration of $3,725,860 and $443,322, respectively, in cash. In January 2018, we exercised our option to call the 12% Warrants and Fall 2017 Warrants. All holders exercised their warrants, thus we will not be required to buy them back. In January 2018, we paid off the outstanding balance of the 12% Notes of $1,621,250. In February 2018, we paid off the outstanding balance of the Infinity Note of $1,370,126. 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 Company”). Each party owns a 50% interest in Desert Created Company, the successor company to DB Arizona. In connection with the formation of Desert Created Company, 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. This agreement was initially discussed and priced in November 2017, however, the transaction did not close until January 2018. In the interim, our stock price increased substantially. We anticipate recording a loss during the quarter ending March 31, 2018, due to the change in stock price between initial discussions and closing, as it relates to the value of our 50% interest in Desert Created Company. In January 2018, we issued 154,500 shares of our common stock related to warrants exercised in late December 2017. In February 2018, we issued 104,359 shares of our common stock related to the acquisition of MHPS.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	NOTE 15. SEGMENT INFORMATION Our operations are organized into four segments: Security and Cash Management Services; Marketing and Products; Consulting and Advisory; and Finance and Real Estate. All revenue originates and all assets are located in the United States. We have revised our disclosure to correspond to the information provided to the chief operating decision maker. Year ended December 31 2017 Security Marketing Operations Finance Total Revenues $ 1,884,618 $ 239,605 $ 1,265,072 $ 132,780 $ 3,522,075 Costs and expenses (2,320,042) (527,590) (1,453,436) (277,114) (4,578,182) Gain on sale – – – 196,003 196,003 $ (435,424) $ (287,985) $ (188,364) $ 51,669 (860,104) Corporate expenses (7,360,747) Net loss $ (8,220,851) 2016 Security Marketing Operations Finance Total Revenues $ 2,232,915 $ 188,594 $ 432,046 $ 128,427 $ 2,981,982 Costs and expenses (2,253,194) (387,330) (555,892) (32,143) (3,228,559) Interest expense – – – (8,669) (8,669) $ (20,279) $ (198,736) $ (123,846) $ 87,615 (255,246) Corporate expenses (9,910,714) Net loss $ (10,165,960) December 31, Total assets 2017 2016 Security $ 488,299 $ 141,140 Marketing 57,833 50,919 Operations 231,670 55,750 Finance – 515,205 Corporate 6,826,124 2,094,857 $ 7,603,926 $ 2,857,871

CHANGE IN ACCOUNTING PRINCIPLE

CHANGE IN ACCOUNTING PRINCIPLE	12 Months Ended
	Dec. 31, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	NOTE 16. CHANGE IN ACCOUNTING PRINCIPLE During the quarter ended December 31, 2017, we early adopted ASU 2017-11, which eliminates the requirement to consider “down round” features when determining whether certain equity-linked instruments or embedded features are indexed to an entity’s own stock. Our 12% Warrants were treated as derivative instruments, because they include a “down round” feature, whereby if we issue equity-based instruments at a price below the exercise price of the 12% Warrants, the exercise price of the 12% Warrants would be adjusted. Upon adoption of the new accounting principle, the 12% Warrants qualify for the exception from derivative treatment. We have retrospectively adjusted our consolidated financial statements for each prior reporting period to reflect this change in accounting principle. The changes to our December 31, 2016, consolidated balance sheet are as follows: Previously Reported Currently Reported Effect of Change Warrant derivative liability $ 23,120,000 $ – $ (23,120,000) Total current liabilities 23,539,579 419,579 (23,120,000) Notes payable (net of discount) 815,250 1,249,533 434,283 Total liabilities 25,733,809 3,048,092 (22,685,717) Common stock 17,129 17,193 64 Additional paid-in capital 26,333,988 26,385,924 51,936 Accumulated deficit (49,227,055) (26,593,338) 22,633,717 Total Stockholders’ Equity (Deficit) (22,875,938) (190,221) 22,685,717 Total Liabilities and Stockholders’ Equity (Deficit) 2,857,871 2,857,871 – The effect of change for common stock and additional paid-in capital include an unrelated adjustment for number of shares of common stock outstanding from the year ended December 31, 2014. The changes to our consolidated statement of operations for the year ended December 31, 2016, are as follows: Previously Reported Currently Reported Effect of Change Amortization of debt discount $ 812,505 $ 651,788 $ (160,717) Interest expense 5,476,084 287,084 (5,189,000) Net loss on derivative liability 17,284,000 – (17,284,000) Total other (income) expense, net 25,742,869 3,109,152 (22,633,717) Net loss (32,799,677) (10,165,960) 22,633,717 Net loss per share $ (2.13) $ (0.66) $ 1.47 The changes to our consolidated statement of cash flows for the year ended December 31, 2016, are as follows: Previously Reported Currently Reported Effect of Change Net loss $ (32,799,677) $ (10,165,960) $ 22,633,717 Amortization of debt discount 812,505 651,788 (160,717) Initial fair value of derivative warrant liability included as interest expense 5,189,000 – (5,189,000) Loss on derivative liability, net 17,284,000 – (17,284,000) Net cash used in operating activities (1,854,751) (1,854,751) – Non-Cash Transactions Derivative warrant liability recorded as debt discount $ 2,450,000 $ – $ (2,450,000) Warrants issued in connection with debt recorded as debt discount 31,100 1,886,100 1,855,000 Portion of Warrant derivative liability recorded as Additional paid-in capital upon exercise of warrants 3,518,000 – (3,518,000) None of the changes impacted our segments.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Nature of Operations [Policy Text Block]	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 April 28, 2015, our common stock was uplisted and on May 6, 2015, resumed quotation on the OTC Market’s OTCQB. Our operations are segregated into the following four segments: Security and Cash Transportation Services (“Security Segment”) We provide advanced security, including on-site professionals and cash transport, to licensed cannabis cultivators and retail shops, under the business name IPG, and security services to non-cannabis customers in the hospitality business, such as hotels, under the business name Mile High Protection Services (“MHPS”). The drop in wholesale prices in Colorado has negatively impacted security services in Colorado, as grow facilities and retailers seek cheaper alternatives or curtail services. We acquired Mile High in order to expand our Colorado security business into the non-cannabis space, as we believe that market provides an opportunity for growth. We have opened an IPG office in California, which recently legalized recreational cannabis in addition to previously legal medical marijuana. In states that have recently legalized cannabis, whether medical, recreational or both, license applications require a security plan and, if approved, implementation of that security plan. Accordingly, we are assessing the opportunity to expand our security consulting business to assist companies with their application process and the subsequent implementation of compliant security services. Marketing Consulting and Apparel (“Marketing Segment”) Chiefton’s apparel business, Chiefton Supply, strives to create innovative, unique t-shirts, hats, hoodies and accessories. Our apparel is sold through our on-line shop, cannabis retailers, and specialty t-shirt and gift shops. We are pursuing relationships with national apparel retailers and distributors, as well as expanding our offerings nationwide within the cannabis industry. Chiefton Design provides design, branding and marketing strategy consulting services to the cannabis industry. We assist clients in developing a comprehensive marketing strategy, as well as designing and sourcing client-specific apparel and products. We now have the capacity of a full service marketing agency. Chiefton Design also supports our other segments with marketing designs and apparel. 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. Our business plan for NBC correlates to future growth of the regulated cannabis market in the United States. 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 infrastructure, equipment, consumables and compliance packaging. Finance and Real Estate (“Finance Segment”) Real Estate Leasing Until December 29, 2017, we owned a cultivation property in a suburb of Pueblo, Colorado, consisting of approximately three acres of land, which currently includes a 5,000 square foot steel building and a parking lot. The property is zoned for cultivating cannabis and is leased to a medical cannabis grower until December 31, 2022. On December 19, 2017, the Company entered into an agreement to sell this property for $625,000 in cash, which closed on December 29, 2017. Our real estate leasing business plan includes the potential future acquisition and leasing of cultivation space and related facilities to licensed marijuana growers and dispensary owners for their operations. Management anticipates that these facilities would range in size from 5,000 to 50,000 square feet. These facilities would only be leased to tenants that possess the requisite state licenses to operate cultivation facilities. The leases with the tenants would include certain requirements that permit us to continually evaluate our tenants’ compliance with applicable laws and regulations. Shared Office Space, Networking and Event Services In October 2014, we purchased a former retail bank located at 6565 East Evans Avenue, Denver, Colorado 80224, which has been branded as “The Greenhouse.” The building is a 16,056 square foot facility, which we use as our corporate headquarters. The Greenhouse has approximately 10,000 square feet of existing office space and 5,000 square feet on its ground floor that is dedicated to a consumer banking design. We continue to assess the opportunity to lease shared workspace for entrepreneurs, professionals and others serving the cannabis industry. Clients would be able to lease office, meeting, lecture, educational and networking space, and individual workstations. We expect to continue the renovation of The Greenhouse in 2018. We plan to continue to acquire commercial real estate and lease office space to participants in the cannabis industry. These participants may include media, internet, packaging, lighting, cultivation supplies and financial services-related companies. In exchange for certain services that may be provided to these tenants, we expect to receive rental income in the form of cash. In certain cases, we may acquire equity interests or provide debt capital to these businesses. Industry Finance Our industry finance strategy includes evaluating opportunities to make direct term loans or to provide revolving lines of credit to businesses involved in the cultivation and sale of cannabis and related products. These loans would generally be secured to the maximum extent permitted by law. We believe there is a significant demand for this type of financing. We are assessing other finance services including customized finance, capital formation and banking, for participants in the cannabis industry. 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 Company”). Each party owns a 50% interest in Desert Created Company, the successor company to DB Arizona. Desert Created Company is the successor entity to DB Products Arizona, LLC (“DB Arizona”). DB Arizona produced and distributed cannabis-infused elixirs and edible products in Arizona. We loaned $26,500 and $75,000, respectively, to DB Arizona during the years ended December 31, 2017 and 2016. In June 2017, we purchased 100% of the ownership interests in GC Finance Arizona LLC (“GC Finance Arizona”) from Infinity Capital for $106,000 in cash. GC Finance Arizona holds a 50% ownership interest in DB Arizona, an $825,000 loan to DB Arizona, and no liabilities. We expected future positive cash flows, if any, would first go towards paying the holders of DB Arizona’s notes payable. Accordingly, we allocated the entire consideration of $106,000 to the note receivable from DB Arizona. During the quarter ended December 31, 2017, DB Arizona ceased operations and we impaired the full amount of our notes receivable from DB Arizona.
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying consolidated financial statements include the results of GCC and its six wholly-owned subsidiary companies: (a) ACS Colorado Corp., a Colorado corporation formed in 2013; (b) Advanced Cannabis Solutions Corporation, a Colorado corporation formed in 2013; (c) 6565 E. Evans Avenue LLC, a Colorado limited liability company formed in 2014; (d) General Cannabis Capital Corporation, a Colorado corporation formed in 2015; (e) GC Security LLC (“GCS”), a Colorado limited liability company formed in 2015; and (f) GC Finance Arizona LLC (“GC Finance Arizona”), an Arizona limited liability company . Advanced Cannabis Solutions Corporation has one wholly-owned subsidiary company, ACS Corp., which was formed in Colorado on June 6, 2013. 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. Certain reclassifications have been made to the prior period segment reporting to conform to the current period presentation related to now including GC Supply in our Operations Segment. The reclassifications had no effect on net loss, total assets, or total stockholders’ equity (deficit). During the year ended December 31, 2017, we adopted Financial Accounting Standards Board, or FASB, Accounting Standards Update, or FASB ASU 2017-11, which impacts accounting for financial instruments with down round features. This change in accounting principle was applied retrospectively and, accordingly, impacted all periods presented. See Note 16. 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, 2017). Inventory Our inventory consists of finished goods, including apparel and supplies for the cannabis market. Inventory is stated at the lower of cost or market, using the first-in, first-out method (“FIFO”) to determine cost. We monitor inventory cost compared to selling price in order to determine if a lower of cost or market reserve is necessary. Property and Equipment Property and equipment are recorded at historical cost. The cost of maintenance and repairs, which are not significant improvements, are expensed when 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. Land is not depreciated. 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 and Goodwill Goodwill is the cost of an acquisition less the fair value of the net assets of the acquired business. 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. Impairment of Long-lived Assets and Goodwill 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. We evaluate goodwill for impairment annually in the fourth quarter, and whenever events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit containing goodwill is less than its carrying amount. The goodwill impairment test consists of a two-step process, if necessary. The first step is to compare the fair value of a reporting unit to its carrying value, including goodwill. We typically use discounted cash flow models to determine the fair value of a reporting unit. The assumptions used in these models are consistent with those we believe hypothetical marketplace participants would use. If the fair value of the reporting unit is less than its carrying value, the second step of the impairment test must be performed in order to determine the amount of impairment loss, if any. The second step compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit's goodwill exceeds its implied fair value, an impairment charge is recognized in an amount equal to that excess. The loss recognized cannot exceed the carrying amount of goodwill. 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 discounted 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. Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants 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. Convertible debt derivative treatment If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using Black-Scholes upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the consolidated statement of operations. The debt discount is amortized over the life of the debt. Convertible debt – beneficial conversion feature If the conversion feature does not qualify for either derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Modification of debt instruments – Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities. Our financial instruments include cash, accounts receivable, notes receivable, accounts payables and tenant deposits. The carrying values of these financial instruments approximate their fair value due to their short maturities. The carrying amount of our debt approximates fair value because the interest rates on these instruments approximate the interest rate on debt with similar terms available to us. Revenue Recognition We recognize revenue when the four revenue recognition criteria are met, as follows: Persuasive evidence of an arrangement exists Delivery The price is fixed or determinable Collectability is reasonably assured Refunds and returns, which are minimal, are recorded as a reduction of revenue. Share-based Payments Nonemployees – Awards of common stock with a service or performance condition, where the ultimate number of shares to be issued is uncertain, are classified as liabilities. All other nonemployee awards are classified as equity. Employees – Market price-based awards 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 is 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 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. Our assessment of tax positions as of December 31, 2017 and 2016, determined that there were no material uncertain tax positions. Reportable Segments Our reporting segments consist of: a) Security and Cash Transportation Services; b) Marketing Consulting and Apparel; c) Operations Consulting and Products; and d) Finance 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 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 had related party transactions with the following individuals / companies: Michael Feinsod Infinity Capital West, LLC (“Infinity Capital”) GC Finance Arizona DB Arizona Recently Issued Accounting Standards FASB ASU 2017-11 “Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815)”
Reclassification, Policy [Policy Text Block]	Certain reclassifications have been made to the prior period segment reporting to conform to the current period presentation related to now including GC Supply in our Operations Segment. The reclassifications had no effect on net loss, total assets, or total stockholders’ equity (deficit).
Cash and Cash Equivalents, Policy [Policy Text Block]	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, 2017).
Inventory, Policy [Policy Text Block]	Inventory Our inventory consists of finished goods, including apparel and supplies for the cannabis market. Inventory is stated at the lower of cost or market, using the first-in, first-out method (“FIFO”) to determine cost. We monitor inventory cost compared to selling price in order to determine if a lower of cost or market reserve is necessary.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are recorded at historical cost. The cost of maintenance and repairs, which are not significant improvements, are expensed when 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. Land is not depreciated.
Business Combinations Policy [Policy Text Block]	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.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Intangible Assets and Goodwill Goodwill is the cost of an acquisition less the fair value of the net assets of the acquired business. 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.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-lived Assets and Goodwill 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. We evaluate goodwill for impairment annually in the fourth quarter, and whenever events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit containing goodwill is less than its carrying amount. The goodwill impairment test consists of a two-step process, if necessary. The first step is to compare the fair value of a reporting unit to its carrying value, including goodwill. We typically use discounted cash flow models to determine the fair value of a reporting unit. The assumptions used in these models are consistent with those we believe hypothetical marketplace participants would use. If the fair value of the reporting unit is less than its carrying value, the second step of the impairment test must be performed in order to determine the amount of impairment loss, if any. The second step compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit's goodwill exceeds its implied fair value, an impairment charge is recognized in an amount equal to that excess. The loss recognized cannot exceed the carrying amount of goodwill. 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 discounted 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.
Debt, Policy [Policy Text Block]	Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants 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. Convertible debt derivative treatment If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using Black-Scholes upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the consolidated statement of operations. The debt discount is amortized over the life of the debt. Convertible debt – beneficial conversion feature If the conversion feature does not qualify for either derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Modification of debt instruments –
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities. Our financial instruments include cash, accounts receivable, notes receivable, accounts payables and tenant deposits. The carrying values of these financial instruments approximate their fair value due to their short maturities. The carrying amount of our debt approximates fair value because the interest rates on these instruments approximate the interest rate on debt with similar terms available to us.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition We recognize revenue when the four revenue recognition criteria are met, as follows: Persuasive evidence of an arrangement exists Delivery The price is fixed or determinable Collectability is reasonably assured Refunds and returns, which are minimal, are recorded as a reduction of revenue.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share-based Payments Nonemployees – Awards of common stock with a service or performance condition, where the ultimate number of shares to be issued is uncertain, are classified as liabilities. All other nonemployee awards are classified as equity. Employees – Market price-based awards
Shipping and Handling Cost, Policy [Policy Text Block]	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 is 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 Tax, Policy [Policy Text Block]	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. Our assessment of tax positions as of December 31, 2017 and 2016, determined that there were no material uncertain tax positions.
Segment Reporting, Policy [Policy Text Block]	Reportable Segments Our reporting segments consist of: a) Security and Cash Transportation Services; b) Marketing Consulting and Apparel; c) Operations Consulting and Products; and d) Finance 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 [Policy Text Block]	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 had related party transactions with the following individuals / companies: Michael Feinsod Infinity Capital West, LLC (“Infinity Capital”) GC Finance Arizona DB Arizona
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards FASB ASU 2017-11 “Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815)” FASB ASU 2017-09 “Scope of Modification Accounting (Topic 718)” FASB ASU 2017-04 “Simplifying the Test for Goodwill Impairment (Topic 350)” FASB ASU 2017-01 “Clarifying the Definition of a Business (Topic 805)” FASB ASU 2016-15 “Statement of Cash Flows (Topic 230)” – FASB ASU 2016-02 “Leases (Topic 842)” – FASB ASU 2015-17”Income Taxes (Topic 740)” – The following recently issued accounting standards all impact revenue recognition for annual reporting periods beginning after December 15, 2017: FASB ASU 2016-12 “Revenue from Contracts with Customers (Topic 606)” FASB ASU 2016-11 “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815)” FASB ASU 2016-10 “Revenue from Contracts with Customers (Topic 606)” We have reviewed our contracts with customers, identified the rights of the parties, evaluated the payment terms, assessed the commercial substance of the contracts, and estimated the probability of collectability. We have also considered the goods and services we deliver compared to the contractual performance obligations. Our agreements predominantly have a fixed price for the goods or services to be delivered, we do not provide financing, and settle in cash. Each separate performance obligation within our contracts with customers is priced individually, and we recognize revenue as each good or service is delivered, that is, when the performance obligation is satisfied. Based on this assessment, adoption of these ASUs will not have a significant impact on our consolidated results of operations, cash flows or financial position

BUSINESS ACQUISITION (Tables)

BUSINESS ACQUISITION (Tables) - Mile High [Member]	12 Months Ended
	Dec. 31, 2017
BUSINESS ACQUISITION (Tables) [Line Items]
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The purchase price allocation was as follows: Intangible assets: Customer relationships $ 100,000 Tradename 55,000 $ 155,000
Business Acquisition, Pro Forma Information [Table Text Block]	The accompanying consolidated financial statements include the results of MHPS from the date of acquisition, August 18, 2017. The pro forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2016, are as follows: Year ended December 31, 2017 2016 (Unaudited) Total revenues $ 4,103,416 $ 3,802,492 Net loss (8,135,847) (10,118,044) Net loss per common share: Basic and diluted $ (0.40) $ (0.65)

RECEIVABLES (Tables)

RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	Our accounts receivables consisted of the following: December 31, 2017 2016 Accounts receivable $ 586,219 $ 225,314 Less: Allowance for doubtful accounts (140,000) (43,100) Total $ 446,219 $ 182,214

PREPAIDS AND OTHER CURRENT AS26

PREPAIDS AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure Text Block Supplement [Abstract]
Schedule of Other Current Assets [Table Text Block]	Our Prepaids and other current assets consist of the following: December 31, 2017 2016 Prepaid insurance $ 53,498 $ 42,119 Employee receivable – payroll tax withholding for stock option exercise 499,587 – Other 119,551 34,374 $ 672,636 $ 76,493

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consisted of the following: December 31, 2017 2016 Land $ 800,000 $ 812,340 Buildings 423,104 871,767 Leasehold improvements – 41,534 Furniture, fixtures and equipment 161,430 107,741 1,384,534 1,833,382 Less: Accumulated depreciation (90,773) (118,579) $ 1,293,761 $ 1,714,803

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following: December 31, 2017 Gross Accumulated Amortization Net Estimated Life (in years) MHPS Customer relationships $ 100,000 $ 22,739 $ 77,261 2 MHPS Tradename 55,000 12,507 42,493 2 Chiefton brand and graphic designs 69,400 69,400 – 2 Intangible assets, net $ 224,400 $ 104,646 $ 119,754 December 31, 2016 Gross Accumulated Amortization Net Estimated Life (in years) Chiefton brand and graphic designs $ 69,400 $ 44,017 $ 25,383 2

ACCOUNTS PAYABLE AND ACCRUED 29

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Our accounts payable and accrued expenses consist of the following: December 31, 2017 2016 Accounts payable $ 192,204 $ 191,298 Accrued payroll, taxes and vacation 243,659 127,178 Payroll tax liability for stock option exercises 519,278 – Property taxes and other 42,653 45,142 $ 997,794 $ 363,618

ACCRUED STOCK PAYABLE (Tables)

ACCRUED STOCK PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2017
Accrued Common Stock Payable [Abstract]
Schedule of Accrued Common Stock Payable [Text Block]	The following tables summarize the changes in accrued common stock payable: Amount Number of Shares December 31, 2015 $ 1,532,420 730,000 Feinsod Agreement – accrual 192,800 – Feinsod Agreement – issued (663,000) (150,000) Consulting services – accrual 6,988 – Consulting services – issued (25,000) (50,000) Employment agreements – accrual 567 – Employment agreements – issued (132,175) (50,000) IPG acquisition – issued (843,200) (400,000) Chiefton acquisition – issued (69,400) (80,000) December 31, 2016 – – Acquisition of MHPS 155,000 104,359 Warrant exercises 166,860 154,500 December 31, 2017 $ 321,860 258,859

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	December 31, 2017 2016 12% Notes $ 1,621,250 $ 2,750,000 Unamortized debt discount (443,917) (1,500,467) 1,177,333 1,249,533 Less: Current portion (1,177,333) – Long-term portion $ – $ 1,249,533
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	For purposes of determining the loss on extinguishment and the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the warrant as of September 21, 2016, were: Current stock price $ 1.20 Risk-free interest rate 0.92 % Expected dividend yield – Expected term (in years) 3.0 Expected volatility 146% Number of iterations 5
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	The fair value of the 12% Warrants, recorded as additional paid in capital, was allocated as follows: Extinguishment of debt $ 1,715,000 Debt discount 1,855,000 $ 3,570,000

DEFERRED TAXES (Tables)

DEFERRED TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of net deferred tax assets are as follows: December 31, 2017 2016 Net operating loss carryforwards $ 3,446,733 $ 2,761,830 Equity-based instruments 3,648,787 5,043,533 Long-lived assets and other 427,779 504,721 Deferred tax asset valuation allowance (7,523,299) (8,310,084) $ – $ –
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	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, 2017 2016 Income tax benefit at statutory rate $ (2,795,089) $ (3,456,426) State income tax benefit, net of Federal benefit (251,213) (470,684) Equity-based instruments (315,589) – Amortization of debt discount 391,513 251,786 Loss on extinguishment of debt – 838,379 Tax Cuts and Jobs Act rate change 991,223 – Other (242,781) 2,377 Valuation allowance 2,218,936 2,834,568 $ – $ –

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2017
STOCKHOLDERS' EQUITY (Tables) [Line Items]
Share-based expense [Table Text Block]	Share-based compensation expense consisted of the following: Year ended December 31, 2017 2016 Employee Awards $ 3,742,294 $ 3,347,259 Consulting Awards 34,399 157,153 Feinsod Agreement 104,134 192,800 DB Option Agreement – 55,100 $ 3,880,827 $ 3,752,312
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2015 2,509,000 $ 1.49 Granted 6,826,000 0.87 Exercised (153,000) 1.00 Forfeited or expired (363,600) 0.97 Outstanding at December 31, 2016 8,818,400 1.04 Granted 1,496,100 2.29 Exercised (1,012,522) 0.78 Forfeited or expired (596,700) 1.19 Outstanding at December 31, 2017 8,705,278 1.28 2.1 $ 45,290,000 Exercisable at December 31, 2017 7,385,378 $ 1.08 1.7 $ 39,858,000 Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2015 225,500 $ 3.62 Granted 55,000 1.01 Forfeited or expired (150,000) 4.40 Outstanding at December 31, 2016 157,500 1.96 Granted 10,000 1.40 Forfeited or expired (40,000) 3.62 Outstanding and exercisable at 127,500 2.40 1.7 $ 647,550 Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2015 597,200 $ 1.41 Granted 9,759,000 0.58 Cancelled (1,330,357) 0.53 Outstanding at December 31, 2016 9,025,843 0.63 Exercised (5,633,517) 0.61 Expired (40,626) 1.16 Outstanding and exercisable at 3,351,700 0.65 2.0 $ 19,541,136
Employee Awards
STOCKHOLDERS' EQUITY (Tables) [Line Items]
Schedule of Assumptions Used [Table Text Block]	The following summarizes the Black-Scholes assumptions used for Employee Awards: Year ended December 31, 2017 2016 Exercise price $1.34 – 4.23 $0.61 – 3.20 Stock price on date of grant $1.34 – 4.23 $0.63 – 3.20 Volatility 140 – 153% 146 – 153% Risk-free interest rate 1.4 – 2.3% 0.7 – 1.9% Expected life (years) 3.0 – 5.0 3.0 – 5.0 Dividend yield – –
Consulting Awards [Member]
STOCKHOLDERS' EQUITY (Tables) [Line Items]
Schedule of Assumptions Used [Table Text Block]	The following summarizes the Black-Scholes assumptions used for Consulting Awards granted: Year ended December 31, 2017 2016 Exercise price $ 1.40 $ 0.60 – 1.20 Stock price, date of valuation $ 1.40 $ 1.91 – 2.33 Volatility 128% 146 – 163% Risk-free interest rate 1.7% 0.8 – 1.3% Expected life (years) 2.0 2.0 – 4.8 Dividend yield – –
Feinsod Agreement [Member]
STOCKHOLDERS' EQUITY (Tables) [Line Items]
Schedule of Assumptions Used [Table Text Block]	The Time-based Options were valued using the Black-Scholes model and the Market-based Options were valued using the binomial lattice model, with the following assumptions: Time-based Options Market-based Options Exercise price $ 3.45 $ 3.45 Stock price, date of valuation $ 3.45 Trigger Price Volatility 140% 144% Risk-free interest rate 2.4% 1.9% Expected life (years) 10.0 3.0 Dividend yield – –
DB Option Agreement [Member]
STOCKHOLDERS' EQUITY (Tables) [Line Items]
Schedule of Assumptions Used [Table Text Block]	The following summarizes the Black-Scholes assumptions used to estimate the fair value of the DB Option Agreement warrants: Stock price on date of grant $ 0.61 Volatility 150% Risk-free interest rate 1.2% Expected life (years) 5.0 Dividend yield –
Warrants with Debt
STOCKHOLDERS' EQUITY (Tables) [Line Items]
Schedule of Assumptions Used [Table Text Block]	The following summarizes the Black-Scholes assumptions used for warrants granted for debt during the year ended December 31, 2016: Volatility 148 – 158% Risk-free interest rate 0.8 – 1.2% Expected life (years) 1.1 – 5.0 Dividend yield –

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Schedule of Potentially Dilutive Securities	The following summarizes equity instruments that may, in the future, have a dilutive effect on earnings per share: December 31, 2017 2016 Stock options 9,605,278 8,818,400 Warrants 8,119,200 9,783,343 Accrued stock payable 258,859 – 17,983,337 18,601,743

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	2017 Security Marketing Operations Finance Total Revenues $ 1,884,618 $ 239,605 $ 1,265,072 $ 132,780 $ 3,522,075 Costs and expenses (2,320,042) (527,590) (1,453,436) (277,114) (4,578,182) Gain on sale – – – 196,003 196,003 $ (435,424) $ (287,985) $ (188,364) $ 51,669 (860,104) Corporate expenses (7,360,747) Net loss $ (8,220,851) 2016 Security Marketing Operations Finance Total Revenues $ 2,232,915 $ 188,594 $ 432,046 $ 128,427 $ 2,981,982 Costs and expenses (2,253,194) (387,330) (555,892) (32,143) (3,228,559) Interest expense – – – (8,669) (8,669) $ (20,279) $ (198,736) $ (123,846) $ 87,615 (255,246) Corporate expenses (9,910,714) Net loss $ (10,165,960)
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	December 31, Total assets 2017 2016 Security $ 488,299 $ 141,140 Marketing 57,833 50,919 Operations 231,670 55,750 Finance – 515,205 Corporate 6,826,124 2,094,857 $ 7,603,926 $ 2,857,871

CHANGE IN ACCOUNTING PRINCIPLE

CHANGE IN ACCOUNTING PRINCIPLE (Tables)	12 Months Ended
	Dec. 31, 2017
Balance Sheet [Member]
CHANGE IN ACCOUNTING PRINCIPLE (Tables) [Line Items]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The changes to our December 31, 2016, consolidated balance sheet are as follows: Previously Reported Currently Reported Effect of Change Warrant derivative liability $ 23,120,000 $ – $ (23,120,000) Total current liabilities 23,539,579 419,579 (23,120,000) Notes payable (net of discount) 815,250 1,249,533 434,283 Total liabilities 25,733,809 3,048,092 (22,685,717) Common stock 17,129 17,193 64 Additional paid-in capital 26,333,988 26,385,924 51,936 Accumulated deficit (49,227,055) (26,593,338) 22,633,717 Total Stockholders’ Equity (Deficit) (22,875,938) (190,221) 22,685,717 Total Liabilities and Stockholders’ Equity (Deficit) 2,857,871 2,857,871 –
Statement of Operations [Member]
CHANGE IN ACCOUNTING PRINCIPLE (Tables) [Line Items]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The changes to our consolidated statement of operations for the year ended December 31, 2016, are as follows: Previously Reported Currently Reported Effect of Change Amortization of debt discount $ 812,505 $ 651,788 $ (160,717) Interest expense 5,476,084 287,084 (5,189,000) Net loss on derivative liability 17,284,000 – (17,284,000) Total other (income) expense, net 25,742,869 3,109,152 (22,633,717) Net loss (32,799,677) (10,165,960) 22,633,717 Net loss per share $ (2.13) $ (0.66) $ 1.47
Statement of Cash Flows [Member]
CHANGE IN ACCOUNTING PRINCIPLE (Tables) [Line Items]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The changes to our consolidated statement of cash flows for the year ended December 31, 2016, are as follows: Previously Reported Currently Reported Effect of Change Net loss $ (32,799,677) $ (10,165,960) $ 22,633,717 Amortization of debt discount 812,505 651,788 (160,717) Initial fair value of derivative warrant liability included as interest expense 5,189,000 – (5,189,000) Loss on derivative liability, net 17,284,000 – (17,284,000) Net cash used in operating activities (1,854,751) (1,854,751) – Non-Cash Transactions Derivative warrant liability recorded as debt discount $ 2,450,000 $ – $ (2,450,000) Warrants issued in connection with debt recorded as debt discount 31,100 1,886,100 1,855,000 Portion of Warrant derivative liability recorded as Additional paid-in capital upon exercise of warrants 3,518,000 – (3,518,000)

NATURE OF OPERATIONS, HISTORY37

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017	Dec. 31, 2017a	Dec. 31, 2017ft²	Dec. 31, 2016USD ($)
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Number of Reporting Units	4
Payments to Acquire Businesses and Interest in Affiliates (in Dollars)	$ 106,000
Number Of Wholly Owned Subsidiary	6
Debt Instrument, Modification Considered Extinguishment Threshold, Present Value Of Cash Flows Percent Difference	10.00%
Minimum [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Pueblo West Property [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Area of Real Estate Property			3	5,000
Lease Expiration Date	Dec. 31, 2022
Proceeds from Sale of Property, Plant, and Equipment (in Dollars)	$ 625,000
Disposal Date	Dec. 29, 2017
Potential Acquisitions [Member] | Minimum [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Area of Real Estate Property | ft²				5,000
Potential Acquisitions [Member] | Maximum [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Area of Real Estate Property | ft²				50,000
The Greenhouse [Member] | Leasing Arrangement [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Area of Real Estate Property | ft²				16,056
ACS Corp [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Number Of Wholly Owned Subsidiary	1
Building [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Property, Plant and Equipment, Useful Life	30 years
Leasehold Improvements [Member] | Minimum [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture and Fixtures [Member] | Minimum [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
GC Finance Arizona [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Equity Method Investment, Ownership Percentage		100.00%
Payments to Acquire Businesses and Interest in Affiliates (in Dollars)	$ 106,000
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		50.00%
Debt Instrument, Fair Value Disclosure (in Dollars)	106,000
DB Arizona [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Equity Method Investment, Ownership Percentage		50.00%
Debt Instrument, Face Amount (in Dollars)	26,500				$ 75,000
GC Finance Arizona [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)	$ 825,000
Infinity Capital [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		100.00%
Office Building [Member] | The Greenhouse [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Area of Real Estate Property | ft²				10,000
Consumer Banking [Member] | The Greenhouse [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details) [Line Items]
Area of Real Estate Property | ft²				5,000

BUSINESS ACQUISITION (Details)

BUSINESS ACQUISITION (Details) - USD ($)	Aug. 18, 2017	Dec. 31, 2017	Dec. 31, 2016
BUSINESS ACQUISITION (Details) [Line Items]
Common Stock, Shares, Issued		27,692,910	17,193,371
Mile High [Member]
BUSINESS ACQUISITION (Details) [Line Items]
Common Stock, Shares, Issued	224,359
Restricted Stock, Vesting Period	6 months
Stock Issued During Period, Shares, Period Increase (Decrease)	(120,000)
Stock Issued During Period, Shares, Acquisitions	104,359
Non-compete Agreement, Duration	3 years
Shares Issued, Price Per Share (in Dollars per share)	$ 1.75
Share Price Discount	15.00%
Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income (in Dollars)	$ 155,000

BUSINESS ACQUISITION (Details)

BUSINESS ACQUISITION (Details) - Mile High Protection Services, Purchase Price Allocation	12 Months Ended
	Dec. 31, 2017USD ($)
Intangible assets:
Intangible assets	$ 155,000
Customer Relationships [Member]
Intangible assets:
Intangible assets	100,000
Trade Names [Member]
Intangible assets:
Intangible assets	$ 55,000

BUSINESS ACQUISITION (Details40

BUSINESS ACQUISITION (Details) - Mile High Protection Services, Pro Forma Effects - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Mile High Protection Services, Pro Forma Effects [Abstract]
Total revenues	$ 4,103,416	$ 3,802,492
Net loss	$ (8,135,847)	$ (10,118,044)
Net loss per common share:
Basic and diluted (in Dollars per share)	$ (0.40)	$ (0.65)

RECEIVABLES (Details)

RECEIVABLES (Details) - DB Arizona [Member] - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
RECEIVABLES (Details) [Line Items]
Debt Instrument, Face Amount	$ 26,500	$ 75,000
Equity Method Investment, Ownership Percentage	50.00%
Directly Loaned [Member]
RECEIVABLES (Details) [Line Items]
Debt Instrument, Face Amount	$ 26,500	75,000
Interest Payable	11,969	$ 2,202
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	$ 106,000
Equity Method Investment, Ownership Percentage	50.00%
Acquisition of GC Finance Arizona [Member]
RECEIVABLES (Details) [Line Items]
Debt Instrument, Face Amount	$ 825,000
Long-term Debt, Fair Value	$ 106,000
Debt Instrument, Interest Rate, Effective Percentage	14.00%
Debt Instrument, Maturity Date	May 30, 2017
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down	$ 221,671

RECEIVABLES (Details) - Schedul

RECEIVABLES (Details) - Schedule of Accounts Receivable - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Schedule of Accounts Receivable [Abstract]
Accounts receivable	$ 586,219	$ 225,314
Less: Allowance for doubtful accounts	(140,000)	(43,100)
Total	$ 446,219	$ 182,214

PREPAIDS AND OTHER CURRENT AS43

PREPAIDS AND OTHER CURRENT ASSETS (Details) - Schedule of other current assets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Schedule of other current assets [Abstract]
Prepaid insurance	$ 53,498	$ 42,119
Employee receivable – payroll tax withholding for stock option exercise	499,587
Other	119,551	34,374
	$ 672,636	$ 76,493

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
PROPERTY AND EQUIPMENT (Details) [Line Items]
Accumulated Depreciation, Depletion and Amortization, Sale or Disposal of Property, Plant and Equipment	$ 65,282	$ 51,913
Gain (Loss) on Sale of Properties	196,003
Pueblo West Property [Member]
PROPERTY AND EQUIPMENT (Details) [Line Items]
Property Carrying Value	410,000
Proceeds from Sale of Real Estate	579,823
Gain (Loss) on Sale of Properties	$ 196,000

PROPERTY AND EQUIPMENT (Detai45

PROPERTY AND EQUIPMENT (Details) - Schedule of Property, Plant and Equipment - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Schedule of Property, Plant and Equipment [Abstract]
Land	$ 800,000	$ 812,340
Buildings	423,104	871,767
Leasehold improvements		41,534
Furniture, fixtures and equipment	161,430	107,741
	1,384,534	1,833,382
Less: Accumulated depreciation	(90,773)	(118,579)
	$ 1,293,761	$ 1,714,803

INTANGIBLE ASSETS AND GOODWIL46

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Amortization	$ 42,254	$ 77,500	$ 60,629	$ 342,302
Impairment of Intangible Assets, Finite-lived			$ 1,344,242

INTANGIBLE ASSETS AND GOODWIL47

INTANGIBLE ASSETS AND GOODWILL (Details) - Schedule of Intangible Assets - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 224,400
Finite-Lived Intangible Assets, Accumulated Amortization	104,646
Finite-Lived Intangible Assets, Net	119,754
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	100,000
Finite-Lived Intangible Assets, Accumulated Amortization	22,739
Finite-Lived Intangible Assets, Net	$ 77,261
Finite-Lived Intangible Assets, Estimated Life	2 years
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 55,000
Finite-Lived Intangible Assets, Accumulated Amortization	12,507
Finite-Lived Intangible Assets, Net	$ 42,493
Finite-Lived Intangible Assets, Estimated Life	2 years
Marketing-Related Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 69,400	$ 69,400
Finite-Lived Intangible Assets, Accumulated Amortization	$ 69,400	44,017
Finite-Lived Intangible Assets, Net		$ 25,383
Finite-Lived Intangible Assets, Estimated Life	2 years	2 years

ACCOUNTS PAYABLE AND ACCRUED 48

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Schedule of Accounts Payable and Accrued Expenses - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Schedule of Accounts Payable and Accrued Expenses [Abstract]
Accounts payable	$ 192,204	$ 191,298
Accrued payroll, taxes and vacation	243,659	127,178
Payroll tax liability for stock option exercises	519,278
Property taxes and other	42,653	45,142
	$ 997,794	$ 363,618

ACCRUED STOCK PAYABLE (Details)

ACCRUED STOCK PAYABLE (Details) - USD ($)	Aug. 04, 2016	Aug. 04, 2015	Jul. 15, 2015	May 13, 2015	Aug. 04, 2014	Dec. 31, 2017	Apr. 27, 2015
Feinsod Agreement [Member]
ACCRUED STOCK PAYABLE (Details) [Line Items]
Related Party Transaction, Terms and Manner of Settlement						On August 4, 2014, we entered into an agreement with Michael Feinsod in consideration for serving as Executive Chairman of the Board and as a member of the Board and pursuant to the terms of the Executive Board and Director Agreement (the “Feinsod Agreement”).  The Board approved the issuance to Infinity Capital of (a) 200,000 shares of our common stock on August 4, 2014; (b) 1,000,000 shares of our common stock upon the uplisting of our common stock to the OTC Market’s OTCQB; (c) 150,000 shares of our common stock on August 4, 2015; and (d) 150,000 shares of our common stock on August 4, 2016.  Mr. Feinsod must remain a member of the Board in order for the common stock to be issued.  In addition, the Feinsod Agreement required the issuance of a number of shares of our common stock to Infinity Capital equal to 10% of any new issuances not to exceed 600,000 shares of our common stock in the aggregate during the time that Mr. Feinsod remains a member of the Board (the “New Issuance Allowance”).  Under the terms of the Feinsod Agreement, the New Issuance Allowance would not be triggered upon issuances relating to convertible securities existing as of the date of the Feinsod Agreement.  For illustrative purposes, if we issue 7,000,000 new shares of common stock, then the New Issuance Allowance issued to Infinity Capital would be capped at 600,000 shares of our common stock.  No shares were issued under the New Issuance Allowance.
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)					$ 5.20	$ 4.42
Share Price Discount						15.00%
Feinsod Agreement [Member] | Upon Uplisting To OTCQB [Member]
ACCRUED STOCK PAYABLE (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)						$ 2.97	$ 3.49
Employee Agreements [Member]
ACCRUED STOCK PAYABLE (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross				100,000
Share Price (in Dollars per share)				$ 3.11
Stock Issued During Period, Value, Restricted Stock Award, Gross (in Dollars)				$ 264,350
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures				50,000
Consulting Agreement [Member]
ACCRUED STOCK PAYABLE (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services			50,000
Maximum [Member] | Feinsod Agreement [Member]
ACCRUED STOCK PAYABLE (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services						600,000
Infinity Capital [Member] | Feinsod Agreement [Member]
ACCRUED STOCK PAYABLE (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	150,000	150,000			200,000
Infinity Capital [Member] | Feinsod Agreement [Member] | Upon Uplisting To OTCQB [Member]
ACCRUED STOCK PAYABLE (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services					1,000,000

ACCRUED STOCK PAYABLE (Detail50

ACCRUED STOCK PAYABLE (Details) - Schedule of Accrued Common Stock Payable - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
ACCRUED STOCK PAYABLE (Details) - Schedule of Accrued Common Stock Payable [Line Items]
Accrued Common Stock, Value	$ 321,860		$ 1,532,420
Accrued Common Stock, Shares (in Shares)	258,859		730,000
Sale of common stock and warrants, Value	$ 166,860
Sale of common stock and warrants, Shares (in Shares)	154,500
Feinsod Agreement [Member]
ACCRUED STOCK PAYABLE (Details) - Schedule of Accrued Common Stock Payable [Line Items]
Increase in Accrued Common Stock, Value		$ 192,800
Decrease in Accrued Common Stock, Value		$ (663,000)
Increase in Accrued Common Stock, Shares (in Shares)		(150,000)
Consulting Awards [Member]
ACCRUED STOCK PAYABLE (Details) - Schedule of Accrued Common Stock Payable [Line Items]
Increase in Accrued Common Stock, Value		$ 6,988
Decrease in Accrued Common Stock, Value		$ (25,000)
Increase in Accrued Common Stock, Shares (in Shares)		(50,000)
Employee Agreements [Member]
ACCRUED STOCK PAYABLE (Details) - Schedule of Accrued Common Stock Payable [Line Items]
Increase in Accrued Common Stock, Value		$ 567
Decrease in Accrued Common Stock, Value		$ (132,175)
Increase in Accrued Common Stock, Shares (in Shares)		(50,000)
Iron Protection Group [Member]
ACCRUED STOCK PAYABLE (Details) - Schedule of Accrued Common Stock Payable [Line Items]
Decrease in Accrued Common Stock, Value		$ (843,200)
Increase in Accrued Common Stock, Shares (in Shares)		(400,000)
Chiefton Acquisition [Member]
ACCRUED STOCK PAYABLE (Details) - Schedule of Accrued Common Stock Payable [Line Items]
Decrease in Accrued Common Stock, Value		$ (69,400)
Increase in Accrued Common Stock, Shares (in Shares)		(80,000)
Mile High [Member]
ACCRUED STOCK PAYABLE (Details) - Schedule of Accrued Common Stock Payable [Line Items]
Acquisition of Mile High, Value	$ 155,000
Acquisition of Mile High, Shares (in Shares)	104,359

DEBT (Details)

DEBT (Details) - USD ($)	1 Months Ended			7 Months Ended	12 Months Ended
	Oct. 31, 2016	Sep. 30, 2016	Jul. 31, 2015	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DEBT (Details) [Line Items]
Interest Expense					$ 313,130	$ 287,084
Convertible Debt				$ 2,991,376		2,991,376
Debt Instrument, Unamortized Discount				1,500,467	443,917	1,500,467
Amortization of Debt Discount (Premium)					$ 1,056,550	651,788
12% September 2016 [Member]
DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage		12.00%
Debt Instrument, Maturity Date					Sep. 21, 2018
Convertible Debt		$ 3,000,000
Debt Instrument, Minimum Interest Payment Period					1 year
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)					9,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					3 years
Warrant Call Threshold, Stock Price (in Dollars per share)					$ 5
Warrant Call Threshold, Consecutive Days					10 days
Proceeds from Secured Notes Payable					$ 2,450,000
Extinguishment of Debt, Amount						1,728,280
Debt Instrument, Unamortized Discount				$ 1,855,000		1,855,000
12% September 2016 [Member] | Group A [Member]
DEBT (Details) [Line Items]
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)					4,500,000
Investment Warrants, Exercise Price (in Dollars per share)					$ 0.35
12% September 2016 [Member] | Group B [Member]
DEBT (Details) [Line Items]
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)					4,500,000
Investment Warrants, Exercise Price (in Dollars per share)					$ 0.70
12% September 2016 [Member] | Default [Member]
DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage					18.00%
10% Convertible Note [Member]
DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage		12.00%
Debt Instrument, Maturity Date				Jan. 31, 2017
Debt Conversion, Converted Instrument, Amount		$ 300,000			$ 300,000
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)				659,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				5 years
Investment Warrants, Exercise Price (in Dollars per share)				$ 1.07
Extinguishment of Debt, Amount				$ 358,000
Repayments of Convertible Debt		359,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value				$ 358,000		358,000
Fair Value Assumptions, Risk Free Interest Rate				1.20%
Fair Value Assumptions, Expected Volatility Rate				151.00%
Class of Warrant or Right, Expense or Revenue Recognized				$ 84,000
8% August 2016 [Member]
DEBT (Details) [Line Items]
Convertible Debt					$ 50,000
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)					100,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					3 years
Investment Warrants, Exercise Price (in Dollars per share)					$ 0.78
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate					8.00%
Convertible Debt, Fair Value Disclosures					$ 31,100
10% Warrants [Member]
DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage							10.00%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							18 months
Investment Warrants, Exercise Price (in Dollars per share)							$ 1.08
The Greenhouse [Member]
DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	14.00%
Debt Instrument, Maturity Date	Oct. 21, 2016
Debt Conversion, Converted Instrument, Amount		250,000
Convertible Debt	$ 600,000
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)			225,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			2 years
Investment Warrants, Exercise Price (in Dollars per share)	$ 4.40		$ 1.20
Repayments of Debt		350,000
Amortization of Debt Discount (Premium)		$ 13,280
Debt Instrument, Face Amount	$ 600,000
Pueblo West Property [Member]
DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage		8.50%
Investment Warrants, Exercise Price (in Dollars per share)		$ 5
Extinguishment of Debt, Amount		$ 153,189
Debt Instrument, Face Amount		170,000
Debt Instrument, Monthly Payment		1,674
Infinity Capital [Member] | 10% Convertible Note [Member]
DEBT (Details) [Line Items]
Interest Expense						22,500
Repayments of Convertible Debt		$ 347,000
Debt Conversion, Original Debt, Amount							$ 309,000
Infinity Capital [Member]
DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage					5.00%
Debt Instrument, Maturity Date					Aug. 31, 2015
Debt Conversion, Converted Instrument, Amount					$ 309,000
Interest Expense					68,500	$ 61,000
The Greenhouse [Member] | 14% Convertible Note [Member]
DEBT (Details) [Line Items]
Debt Conversion, Converted Instrument, Amount					250,000
Promissory Note Issued to a Board Member [Member] | 8% August 2016 [Member]
DEBT (Details) [Line Items]
Convertible Debt					$ 25,000

DEBT (Details) - Notes Payable

DEBT (Details) - Notes Payable - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Notes Payable [Abstract]
12% Notes	$ 1,621,250	$ 2,750,000
Unamortized debt discount	(443,917)	(1,500,467)
	1,177,333	1,249,533
Less: Current portion	$ (1,177,333)
Long-term portion		$ 1,249,533

DEBT (Details) - Underlying Ass

DEBT (Details) - Underlying Assumptons In Fair Value - 12% Warrants [Member]	12 Months Ended
	Dec. 31, 2017$ / shares
DEBT (Details) - Underlying Assumptons In Fair Value [Line Items]
Current stock price (in Dollars per share)	$ 1.20
Risk-free interest rate	0.92%
Expected term (in years)	3 years
Expected volatility	146.00%
Number of iterations	5

DEBT (Details) - Allocation of

DEBT (Details) - Allocation of Fair Value of 12% Warrants - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
DEBT (Details) - Allocation of Fair Value of 12% Warrants [Line Items]
Extinguishment of debt		$ (2,170,280)
Debt discount	$ 443,917	$ 1,500,467
12% Warrants [Member]
DEBT (Details) - Allocation of Fair Value of 12% Warrants [Line Items]
Extinguishment of debt	1,715,000
Debt discount	1,855,000
	$ 3,570,000

DEFERRED TAXES (Details) - Sche

DEFERRED TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Net operating loss carryforwards	$ 3,446,733	$ 2,761,830
Equity-based instruments	3,648,787	5,043,533
Long-lived assets and other	427,779	504,721
Deferred tax asset valuation allowance	(7,523,299)	(8,310,084)

DEFERRED TAXES (Details) - Sc56

DEFERRED TAXES (Details) - Schedule of Income Tax Reconcilation - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Schedule of Income Tax Reconcilation [Abstract]
Income tax benefit at statutory rate	$ (2,795,089)	$ (3,456,426)
State income tax benefit, net of Federal benefit	(251,213)	(470,684)
Equity-based instruments	(315,589)
Amortization of debt discount	391,513	251,786
Loss on extinguishment of debt		838,379
Tax Cuts and Jobs Act rate change	991,223
Other	(242,781)	2,377
Valuation allowance	2,218,936	2,834,568

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
STOCKHOLDERS' EQUITY (Details) [Line Items]
Class of Warrant or Right, Outstanding	8,119,200	9,783,343
Proceeds from Issuance of Common Stock (in Dollars)	$ 3,750,000
Share-based Compensation (in Dollars)	3,880,827	$ 3,752,312
Fall 2017 Capital Raise [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Value, New Issues (in Dollars)	$ 4,000,000
Stock Issued During Period, Shares, New Issues	4,000,000
Warrants to purchase	4,000,000
Unit Sale Price (in Dollars per share)	$ 1
Investment Warrants, Exercise Price (in Dollars per share)	$ 0.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	2 years
Debt Instrument, Convertible, Terms of Conversion Feature	If our common stock closes above $5.00 for ten consecutive days, we may call the warrants, giving the warrant holders 10 days to exercise.
Class of Warrant or Right, Outstanding	4,000,000
Proceeds from Issuance of Common Stock (in Dollars)	$ 3,750,000
Fall 2017 Capital Raise [Member] | 12% Convertible Notes [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Extinguishment of Debt, Amount (in Dollars)	$ 250,000
Incentive Plan [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Description	On October 29, 2014, the Board authorized the adoption of and on June 26, 2015, our stockholders ratified our 2014 Equity Incentive Plan (the “Incentive Plan”).  The Incentive Plan provides for the issuance of up to 10 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. As of December 31, 2017, there were 8,834,478 shares available to issue under the Incentive Plan. In April 2016, we filed a Registration Statement on Form S-8 (the “Registration Statement”), which automatically became effective in May 2016.  The Registration Statement relates to 10,000,000 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.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.
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	8,834,478
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	1,305,995
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)	$ 1,712,998
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	7 months
Feinsod Agreement 2017 [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	10 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 3.45
Feinsod Agreement 2017 [Member] | Time-based option [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Description	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”)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	600,000
Feinsod Agreement 2017 [Member] | Market-based option [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Description	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”)
DB Option Agreement [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Class of Warrant or Right, Outstanding	100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	100,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 0.67
Share-based Compensation (in Dollars)	$ 55,100
IPG $4.50 Warrants [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	250,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 4.50
IPG $5.00 Warrants [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	250,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 5
Hourly Employee [Member] | Incentive Plan [Member]
STOCKHOLDERS' EQUITY (Details) [Line Items]
Estimated Options Forfeiture Rate	78.00%	67.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	47,600	80,500

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - Share-based expense - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
STOCKHOLDERS' EQUITY (Details) - Share-based expense [Line Items]
Share-based expense	$ 3,880,827	$ 3,752,312
Employee Awards
STOCKHOLDERS' EQUITY (Details) - Share-based expense [Line Items]
Share-based expense	3,742,294	3,347,259
Consulting Awards [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based expense [Line Items]
Share-based expense	34,399	157,153
Feinsod Agreement [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based expense [Line Items]
Share-based expense	$ 104,134	192,800
DB Option Agreement [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based expense [Line Items]
Share-based expense		$ 55,100

STOCKHOLDERS' EQUITY (Details59

STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Employee Awards - Employee Awards - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Minimum [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Employee Awards [Line Items]
Exercise price (in Dollars per share)	$ 1.34	$ 0.61
Stock price on date of grant (in Dollars per share)	$ 1.34	$ 0.63
Volatility	140.00%	146.00%
Risk-free interest rate	1.40%	0.70%
Expected life (years)	3 years	3 years
Dividend yield
Maximum [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Employee Awards [Line Items]
Exercise price (in Dollars per share)	$ 4.23	$ 3.20
Stock price on date of grant (in Dollars per share)	$ 4.23	$ 3.20
Volatility	153.00%	153.00%
Risk-free interest rate	2.30%	1.90%
Expected life (years)	5 years	5 years
Dividend yield

STOCKHOLDERS' EQUITY (Details60

STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders' Equity, Warrants or Rights - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Employee Awards
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares	8,818,400	2,509,000
Outstanding, Weighted-average Exercise Price per Share	$ 1.04	$ 1.49
Outstanding, Weighted-average Remaining Contractual Term	2 years 36 days
Outstanding, Aggregate Intrinsic Value	$ 45,290,000
Exercisable, Number of Shares	7,385,378
Exercisable, Weighted-average Exercise Price per Share	$ 1.08
Exercisable, Weighted-average Remaining Contractual Term	1 year 255 days
Exercisable, Aggregate Intrinsic Value	$ 39,858,000
Granted, Number of Shares	1,496,100	6,826,000
Granted, Weighted-average Exercise Price per Share	$ 2.29	$ 0.87
Exercised, Number of Shares	(1,012,522)	(153,000)
Exercised, Weighted-average Exercise Price per Share	$ 0.78	$ 1
Forfeited, Number of Shares	(596,700)	(363,600)
Forfeited, Weighted-average Exercise Price per Share	$ 1.19	$ 0.97
Outstanding, Number of Shares	8,705,278	8,818,400
Outstanding, Weighted-average Exercise Price per Share	$ 1.28	$ 1.04
Consulting Awards [Member]
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares	157,500	225,500
Outstanding, Weighted-average Exercise Price per Share	$ 1.96	$ 3.62
Outstanding and Exercisable, Number of Shares	127,500
Outstanding and Exercisable, Weighted-average Exercise Price per Share	$ 2.40
Outstanding and Exercisable, Weighted-average Remaining Contractual Term	1 year 255 days
Outstanding and Exercisable, Aggregate Intrinsic Value	$ 647,550
Granted, Number of Shares	10,000	55,000
Granted, Weighted-average Exercise Price per Share	$ 1.40	$ 1.01
Forfeited, Number of Shares	(40,000)	(150,000)
Forfeited, Weighted-average Exercise Price per Share	$ 3.62	$ 4.40
Outstanding, Number of Shares		157,500
Outstanding, Weighted-average Exercise Price per Share		$ 1.96
Warrants with Debt
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares	9,025,843	597,200
Outstanding, Weighted-average Exercise Price per Share	$ 0.63	$ 1.41
Outstanding and Exercisable, Number of Shares	3,351,700
Outstanding and Exercisable, Weighted-average Exercise Price per Share	$ 0.65
Outstanding and Exercisable, Weighted-average Remaining Contractual Term	2 years
Outstanding and Exercisable, Aggregate Intrinsic Value	$ 19,541,136
Granted, Number of Shares		9,759,000
Granted, Weighted-average Exercise Price per Share		$ 0.58
Cancelled, Number of Shares		(1,330,357)
Cancelled, Weighted-average Exercise Price per Share		$ 0.53
Exercised, Number of Shares	(5,633,517)
Exercised, Weighted-average Exercise Price per Share	$ 0.61
Forfeited, Number of Shares	(40,626)
Forfeited, Weighted-average Exercise Price per Share	$ 1.16
Outstanding, Number of Shares		9,025,843
Outstanding, Weighted-average Exercise Price per Share		$ 0.63

STOCKHOLDERS' EQUITY (Details61

STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Warrants for Consulting Services - Consulting Awards [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Warrants for Consulting Services [Line Items]
Exercise price (in Dollars per share)	$ 1.40
Stock price, date of valuation (in Dollars per share)	$ 1.40
Volatility	128.00%
Risk-free interest rate	1.70%
Expected life (years)	2 years
Dividend yield
Minimum [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Warrants for Consulting Services [Line Items]
Exercise price (in Dollars per share)		$ 0.60
Stock price, date of valuation (in Dollars per share)		$ 1.91
Volatility		146.00%
Risk-free interest rate		0.80%
Expected life (years)		2 years
Dividend yield
Maximum [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Warrants for Consulting Services [Line Items]
Exercise price (in Dollars per share)		$ 1.20
Stock price, date of valuation (in Dollars per share)		$ 2.33
Volatility		163.00%
Risk-free interest rate		1.30%
Expected life (years)		4 years 292 days
Dividend yield

STOCKHOLDERS' EQUITY (Details62

STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Feinsod Option Agreement - Feinsod Agreement [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Time-based option [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Feinsod Option Agreement [Line Items]
Exercise price (in Dollars per share)	$ 3.45
Stock price, date of valuation (in Dollars per share)	$ 3.45
Volatility	140.00%
Risk-free interest rate	2.40%
Expected life (years)	10 years
Dividend yield
Market-based option [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Feinsod Option Agreement [Line Items]
Exercise price (in Dollars per share)		$ 3.45
Volatility		144.00%
Risk-free interest rate		1.90%
Expected life (years)		3 years
Dividend yield

STOCKHOLDERS' EQUITY (Details63

STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, DB Option Agreement - DB Option Agreement [Member]	12 Months Ended
	Dec. 31, 2017$ / shares
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, DB Option Agreement [Line Items]
Stock price on date of grant (in Dollars per share)	$ 0.61
Volatility	150.00%
Risk-free interest rate	1.20%
Expected life (years)	5 years
Dividend yield

STOCKHOLDERS' EQUITY (Details64

STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Warrants With Debt - Warrants with Debt	12 Months Ended
	Dec. 31, 2016
Minimum [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Warrants With Debt [Line Items]
Volatility	148.00%
Risk-free interest rate	0.80%
Expected life (years)	1 year 36 days
Dividend yield
Maximum [Member]
STOCKHOLDERS' EQUITY (Details) - Share-based compensation costs, Fair Value Assumptions, Warrants With Debt [Line Items]
Volatility	158.00%
Risk-free interest rate	1.20%
Expected life (years)	5 years
Dividend yield

NET LOSS PER SHARE (Details) -

NET LOSS PER SHARE (Details) - Schedule of Potentially Dilutative Equity Instruments - shares	Dec. 31, 2017	Dec. 31, 2016
Schedule of Potentially Dilutative Equity Instruments [Abstract]
Stock options	9,605,278	8,818,400
Warrants	8,119,200	9,783,343
Accrued stock payable	258,859
	17,983,337	18,601,743

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended		2 Months Ended	12 Months Ended
	Feb. 28, 2018	Jan. 31, 2018	Mar. 09, 2018	Dec. 31, 2017	Dec. 31, 2016
SUBSEQUENT EVENTS (Details) [Line Items]
Proceeds from Warrant Exercises (in Dollars)				$ 878,750	$ 250,000
Stock Issued During Period, Shares, Other				154,500
Subsequent Event [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Conversion of Units		154,500
Subsequent Event [Member] | Exercise of Warrants and Stock Options A [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			6,900,000
Proceeds from Warrant Exercises (in Dollars)			$ 3,725,860
Subsequent Event [Member] | Exercise of Warrants and Stock Options B [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			507,221
Proceeds from Warrant Exercises (in Dollars)			$ 443,322
Subsequent Event [Member] | 12% Convertible Notes [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Repayments of Debt (in Dollars)		$ 1,621,250
Subsequent Event [Member] | Infinity Capital [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Repayments of Debt (in Dollars)	$ 1,370,126
Subsequent Event [Member] | Desert Created Company LLC [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Equity Method Investment, Ownership Percentage		50.00%
Stock Issued During Period, Shares, Other		75,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		75,000
Investment Warrants, Exercise Price (in Dollars per share)		$ 2
Subsequent Event [Member] | Mile High [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Acquisitions	104,359

SEGMENT INFORMATION (Details) -

SEGMENT INFORMATION (Details) - Schedule of Segment Reporting Information, by Segment - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Revenues	$ 3,522,075	$ 2,981,982
Costs and expenses	(4,578,182)	(3,228,559)
Interest expense		(8,669)
Gain on sale	196,003
Segment Income (Loss)	(860,104)	(255,246)
Corporate expenses	(7,360,747)	(9,910,714)
Net Loss	(8,220,851)	(10,165,960)
Security and Cash Management [Member]
Segment Reporting Information [Line Items]
Revenues	1,884,618	2,232,915
Costs and expenses	(2,320,042)	(2,253,194)
Segment Income (Loss)	(435,424)	(20,279)
Marketing and Products [Member]
Segment Reporting Information [Line Items]
Revenues	239,605	188,594
Costs and expenses	(527,590)	(387,330)
Segment Income (Loss)	(287,985)	(198,736)
Consulting and Advisory [Member]
Segment Reporting Information [Line Items]
Revenues	1,265,072	432,046
Costs and expenses	(1,453,436)	(555,892)
Segment Income (Loss)	(188,364)	(123,846)
Finance And Real Estate [Member]
Segment Reporting Information [Line Items]
Revenues	132,780	128,427
Costs and expenses	(277,114)	(32,143)
Interest expense		(8,669)
Gain on sale	196,003
Segment Income (Loss)	$ 51,669	$ 87,615

SEGMENT INFORMATION (Details)68

SEGMENT INFORMATION (Details) - Schedule of Total Assets by Segment - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 7,603,926	$ 2,857,871
Security and Cash Management [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	488,299	141,140
Marketing and Products [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	57,833	50,919
Consulting and Advisory [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	231,670	55,750
Finance And Real Estate [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		515,205
Corporate Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 6,826,124	$ 2,094,857

CHANGE IN ACCOUNTING PRINCIPL69

CHANGE IN ACCOUNTING PRINCIPLE (Details)	12 Months Ended
	Dec. 31, 2017
Accounting Standards Update 2017-11 [Member]
CHANGE IN ACCOUNTING PRINCIPLE (Details) [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description of Financial Statement Line Items, Prospective Transition	During the quarter ended December 31, 2017, we early adopted ASU 2017-11, which eliminates the requirement to consider “down round” features when determining whether certain equity-linked instruments or embedded features are indexed to an entity’s own stock.  Our 12% Warrants were treated as derivative instruments, because they include a “down round” feature, whereby if we issue equity-based instruments at a price below the exercise price of the 12% Warrants, the exercise price of the 12% Warrants would be adjusted.  Upon adoption of the new accounting principle, the 12% Warrants qualify for the exception from derivative treatment.  We have retrospectively adjusted our consolidated financial statements for each prior reporting period to reflect this change in accounting principle.

CHANGE IN ACCOUNTING PRINCIPL70

CHANGE IN ACCOUNTING PRINCIPLE (Details) - Changes to December 31, 2016 consolidated balance sheet due to changes in accounting principles - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total current liabilities	$ 4,097,929	$ 419,579
Notes payable (net of discount)		1,249,533
Total liabilities	4,097,929	3,048,092
Common stock	27,693	17,193
Additional paid-in capital	38,292,493	26,385,924
Accumulated deficit	(34,814,189)	(26,593,338)
Total Stockholders’ Equity (Deficit)	3,505,997	(190,221)	$ (208,183)
Total Liabilities and Stockholders’ Equity (Deficit)	$ 7,603,926	2,857,871
Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Warrant derivative liability		23,120,000
Total current liabilities		23,539,579
Notes payable (net of discount)		815,250
Total liabilities		25,733,809
Common stock		17,129
Additional paid-in capital		26,333,988
Accumulated deficit		(49,227,055)
Total Stockholders’ Equity (Deficit)		(22,875,938)
Total Liabilities and Stockholders’ Equity (Deficit)		2,857,871
Scenario, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Warrant derivative liability		(23,120,000)
Total current liabilities		(23,120,000)
Notes payable (net of discount)		434,283
Total liabilities		(22,685,717)
Common stock		64
Additional paid-in capital		51,936
Accumulated deficit		22,633,717
Total Stockholders’ Equity (Deficit)		$ 22,685,717

CHANGE IN ACCOUNTING PRINCIPL71

CHANGE IN ACCOUNTING PRINCIPLE (Details) - Changes to December 31, 2016 consolidated statement of operations due to changes in accounting principles - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of debt discount	$ 1,056,550	$ 651,788
Interest expense	313,130	287,084
Total other (income) expense, net	1,173,677	3,109,152
Net loss	$ (8,220,851)	$ (10,165,960)
Net loss per share (in Dollars per share)		$ (0.66)
Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of debt discount		$ 812,505
Interest expense		5,476,084
Net loss on derivative liability		17,284,000
Total other (income) expense, net		25,742,869
Net loss		$ (32,799,677)
Net loss per share (in Dollars per share)		$ (2.13)
Scenario, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of debt discount		$ (160,717)
Interest expense		(5,189,000)
Net loss on derivative liability		(17,284,000)
Total other (income) expense, net		(22,633,717)
Net loss		$ 22,633,717
Net loss per share (in Dollars per share)		$ 1.47

CHANGE IN ACCOUNTING PRINCIPL72

CHANGE IN ACCOUNTING PRINCIPLE (Details) - Changes to December 31, 2016 consolidated statement of cash flows due to changes in accounting principles - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss	$ (8,220,851)	$ (10,165,960)
Amortization of debt discount	1,056,550	651,788
Loss on derivative liability, net	(196,003)
Net cash used in operating activities	$ (3,204,994)	(1,854,751)
Non-Cash Transactions
Warrants issued in connection with debt recorded as debt discount		1,886,100
Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss		(32,799,677)
Amortization of debt discount		812,505
Initial fair value of derivative warrant liability included as interest expense		5,189,000
Loss on derivative liability, net		17,284,000
Net cash used in operating activities		(1,854,751)
Non-Cash Transactions
Derivative warrant liability recorded as debt discount		2,450,000
Warrants issued in connection with debt recorded as debt discount		31,100
Portion of Warrant derivative liability recorded as Additional paid-in capital upon exercise of warrants		3,518,000
Scenario, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss		22,633,717
Amortization of debt discount		(160,717)
Initial fair value of derivative warrant liability included as interest expense		(5,189,000)
Loss on derivative liability, net		(17,284,000)
Non-Cash Transactions
Derivative warrant liability recorded as debt discount		(2,450,000)
Warrants issued in connection with debt recorded as debt discount		1,855,000
Portion of Warrant derivative liability recorded as Additional paid-in capital upon exercise of warrants		$ (3,518,000)