Trees (CANN) 10-K 25 Mar 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Mar. 21, 2022	Jun. 30, 2021
Document And Entity Information
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	000-54457
Entity Registrant Name	GENERAL CANNABIS CORP
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	90-1072649
Entity Address, Address Line One	1901 S Navajo Street
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80223
City Area Code	303
Local Phone Number	759-1300
Title of 12(b) Security	N/A
Security Exchange Name	NONE
No Trading Symbol Flag	true
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding			96,192,184
Entity Public Float				$ 36,737,102
Entity Central Index Key	0001477009
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Amendment Flag	false
Auditor Name	Haynie & Company	Marcum llp
Auditor Firm ID	457	688
Auditor Location	Salt Lake City, Utah	Melville, NY
ICFR Auditor Attestation Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 2,054,050	$ 750,218
Accounts receivable, net of allowance of $61,000 and $9,000, respectively	80,188	140,605
Current portion of notes receivable, net of allowance of $43,108 and $125,000, respectively	73,000	350,000
Inventories, net	1,123,083	371,799
Prepaid expenses and other current assets	149,075	225,122
Assets of discontinued operations - current portion		712,010
Total current assets	3,479,396	2,549,754
Right-of-use operating lease asset	3,065,152	1,836,455
Property and equipment, net	680,327	411,525
Investment, held for sale		208,761
Intangible assets, net	5,999,813	984,375
Goodwill	8,799,657	2,484,200
Assets of discontinued operations		43,697
Total assets	22,024,345	8,518,767
Current liabilities
Accounts payable and accrued expenses	1,170,708	1,344,269
Interest payable	621,085	16,790
Operating lease liability, current	721,809	370,800
Accrued stock payable	444,894	94,861
Warrant derivative liability	28,317	561,368
Notes payable - current	1,094,398
Liabilities of discontinued operations		742,064
Total current liabilities	4,081,211	3,130,152
Operating lease liability, non-current	2,427,762	1,499,280
Notes payable - long term (net of discount)	5,619,570	2,598,965
Related party long-term notes payable (net of discount)	288,229	289,579
Total liabilities	12,416,772	7,517,976
Commitments and contingencies (Note 9)
Stockholders' equity
Preferred stock, no par value; 5,000,000 shares authorized; 1,180 and nil issued and outstanding, respectively	1,073,446
Common stock, $0.001 par value; 200,000,000 shares authorized; 89,551,993 shares and 60,813,673 shares issued and outstanding, respectively	89,550	60,813
Additional paid-in capital	92,265,392	75,891,414
Accumulated deficit	(83,820,815)	(74,951,436)
Total stockholders' equity	9,607,573	1,000,791
Total liabilities and stockholders' equity	$ 22,024,345	8,518,767
Security Segment
Current assets
Assets of discontinued operations - current portion		5,551,000
Current liabilities
Liabilities of discontinued operations		$ 1,513,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CONSOLIDATED BALANCE SHEETS
Accounts receivable, net of allowance	$ 61,000	$ 9,000
Notes receivable, net of allowance	$ 43,108	$ 125,000
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	1,180
Preferred stock, shares outstanding	1,180
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	89,551,993	60,813,673
Common stock, shares outstanding	89,551,993	60,813,673

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenues	$ 5,927,199	$ 2,383,704
Costs and expenses
Cost of sales	4,439,478	1,388,626
Selling, general and administrative	2,764,780	2,901,931
Stock-based compensation	307,963	1,504,389
Professional fees	927,390	2,263,717
Depreciation and amortization	500,574	199,683
Total costs and expenses	8,940,185	8,258,346
Operating loss	(3,012,986)	(5,874,642)
Other expenses (income)
Amortization of debt discount and equity issuance costs	689,348	295,256
Interest expense	622,469	453,522
Loss on extinguishment of debt	233,374	1,638,009
Loss on impairment of assets	3,010,420
(Gain) loss on derivative liability	990,066	(735,796)
Other expense (income), net	(131,512)	(97,948)
Total other expenses (income), net	5,414,165	1,553,043
Net loss from continuing operations before income taxes	(8,427,151)	(7,427,685)
Loss from continuing operations	(8,427,151)	(7,427,685)
Loss from discontinued operations, net of tax	(442,228)	(252,007)
Net loss	(8,869,379)	(7,679,692)
Deemed dividend		830,494
Net loss attributable to common stockholders	$ (8,869,379)	$ (8,510,186)
Per share data - basic and diluted
Net loss from continuing operations per share	$ (0.12)	$ (0.15)
Net loss from discontinued operations per share	(0.01)	0
Net loss attributable to common stockholders per share	$ (0.13)	$ (0.17)
Weighted average number of common shares outstanding	69,537,731	50,895,301
Retail sales
Revenues	$ 3,515,761
Cultivation sales
Revenues	2,396,966	$ 2,279,867
Interest
Revenues	$ 14,472	$ 103,837

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Net loss	$ (8,869,379)	$ (7,679,692)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount and equity issuance costs	689,348	295,256
Depreciation and amortization	511,933	217,635
Amortization of loan origination fees		(6,667)
Loss on extinguishment of debt	233,374	1,638,009
Non-cash lease expense	490,622	286,228
Bad debt expense	45,837	134,059
Impairment of assets	3,010,420
Loss on disposal of property and equipment	1,467	37,193
(Gain) loss on warrant derivative liability	990,066	(735,796)
Stock-based compensation	307,963	1,504,389
Loss on discontinued operations	442,228	252,007
Loss on investment	(132,979)	41,239
Gain on sale of building		(139,187)
Changes in operating assets and liabilities, net of acquisitions
Accounts receivable	45,402	36,249
Prepaid expenses and other assets	595,324	(165,252)
Inventories	37,257	(186,538)
Accounts payable and accrued liabilities	(168,716)	(24,910)
Operating lease liabilities	(439,828)	(252,603)
Net cash used in operating activities:	(2,651,889)	(5,000,388)
Cash flows from investing activities
Purchase of property and equipment	(331,834)	(314,771)
Lending on note receivable	(158,356)
Proceeds on notes receivable	591,717
Net proceeds from sale of Next Big Crop	150,000
Proceeds from sale of building		1,421,934
Proceeds from sale of investment	208,761
Net cash (used in) provided by investing activities	(978,739)	1,107,163
Cash flows from financing activities
Proceeds from the sale of common stock and warrants - accrued stock payable		3,000,000
Proceeds from the exercise of warrants		90,000
Proceeds from exercise of stock options	205,519
Proceeds from preferred stock offering	1,180,000
Proceeds from notes payable	3,960,000	3,440,000
Payments on notes payable	(416,610)	(2,106,000)
Net cash provided by financing activities	4,928,909	4,424,000
Net increase in cash and cash equivalents	1,298,281	530,775
Cash and cash equivalents, beginning of period	755,769	224,994
Cash and cash equivalents, end of period	2,054,050	755,769
Supplemental schedule of cash flow information
Cash paid for interest	18,174	530,107
Non-cash investing & financing activities
Operating lease right-of-use asset/Operating lease liability	1,311,124	2,721,069
Beneficial conversion feature	1,110,039	233,500
Cashless warrant and option exercises	1,557,078	3,357,412
Issuance of common stock to a consultant	142,614
Deemed dividend from warrant repricing		830,494
Modification of warrants associated with debt		320,673
Debt converted to equity		957,056
Issuance of common stock to an employee		100,000
Stock issued in connection with SevenFive Farm acquisition		3,366,464
TDM LLC
Cash flows from investing activities
Payment for acquisition, net of cash acquired	(1,122,015)
Trees Portland LLC
Cash flows from investing activities
Payment for acquisition, net of cash acquired	(238,187)
Trees Waterfront LLC
Cash flows from investing activities
Payment for acquisition, net of cash acquired	(78,825)
10% Warrants
Non-cash investing & financing activities
Warrants recorded as a debt discount and additional paid-in capital	$ 1,239,300	221,601
Warrants recorded as a loss on extinguishment of debt and additional paid-in capital		163,800
15% Warrants
Non-cash investing & financing activities
Warrants recorded as a debt discount and additional paid-in capital		167,163
Warrants recorded as a loss on extinguishment of debt and additional paid-in capital		$ 668,336

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)	Dec. 31, 2021	Apr. 20, 2021	Feb. 08, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
10% Warrants
Interest rate (as a percent)	10.00%	10.00%	10.00%	10.00%
15% Warrants
Interest rate (as a percent)	15.00%			15.00%	15.00%	15.00%

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Preferred Stock	Common StockSevenFive Farm	Common StockTDM LLC	Common StockTrees Portland LLC	Common Stock	Additional Paid-in CapitalSevenFive Farm	Additional Paid-in CapitalTDM LLC	Additional Paid-in CapitalTrees Portland LLC	Additional Paid-in Capital10% Warrants	Additional Paid-in Capital15% Warrants	Additional Paid-in Capital	Accumulated Deficit	SevenFive Farm	TDM LLC	Trees Portland LLC	10% Warrants	15% Warrants	Total
Balance at the beginning of the year at Dec. 31, 2019					$ 39,498						$ 61,468,034	$ (67,271,744)						$ (5,764,212)
Balance at the beginning of the year (in Shares) at Dec. 31, 2019					39,497,480
Sale of stock, net of issuance costs					$ 7,532						2,992,468							3,000,000
Sale of stock, net of issuance costs (in shares)					7,532,010
Common stock issued to employees for services					$ 43						99,957							100,000
Common stock issued to employees in services ( in shares)					42,735
Common stock issued upon conversion of debt					$ 2,215						954,841							957,056
Common stock issued upon conversion of debt (in shares)					2,215,892
Common stock issued upon exercise of stock options											233,500							233,500
Common stock issued for acquisition		$ 8,859
Common stock issued for acquisition (in shares)		8,859,117
Stock options granted to employees and consultants											172,041							172,241
Warrants exercised					$ 200
Warrants exercised (in shares)					200,000
Warrants issued						$ 3,800,092			$ 385,400	$ 835,499			$ 3,808,951			$ 385,400	$ 835,499
Modification of warrants											320,673							320,673
Cashless exercise of warrants					$ 2,466						3,204,763							3,207,229
Cashless exercise of warrants (in shares)					2,466,439
Common stock issued for property and equipment											1,424,146							1,424,146
Net loss												(7,679,692)						(7,679,692)
Balance at the end of the year at Dec. 31, 2020					$ 60,813						75,891,414	(74,951,436)						1,000,791
Balance at the end of the year(in Shares) at Dec. 31, 2020					60,813,673
Sale of stock, net of issuance costs	$ 1,073,446				$ 203						142,412							1,073,446
Sale of stock, net of issuance costs (in shares)	1,180
Common stock issued to employees for services					$ 395						205,124							205,519
Common stock issued upon conversion of debt			$ 22,380				$ 10,384,464							$ 10,406,844
Common stock issued to a consultant																		142,615
Common stock issued to a consultant (in Shares)					202,679
Common stock issued upon exercise of stock options (in shares)					394,670
Common stock issued for acquisition				$ 4,754				$ 1,088,675	$ 1,239,300						$ 1,093,429	$ 1,239,300
Common stock issued for acquisition (in shares)			22,380,310	4,754,038
Stock options granted to employees and consultants											1,110,039							1,110,039
Beneficial conversion feature											1,556,073							1,557,078
Warrants exercised											286,438							286,438
Warrants issued											106,554							106,554
Modification of warrants											233,374							233,374
Cashless exercise of warrants					$ 1,005						21,525							21,525
Cashless exercise of warrants (in shares)					1,006,623
Net loss												(8,869,379)						(8,869,379)
Balance at the end of the year at Dec. 31, 2021	$ 1,073,446				$ 89,550						$ 92,265,392	$ (83,820,815)						$ 9,607,573
Balance at the end of the year(in Shares) at Dec. 31, 2021	1,180				89,551,993

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical)	Dec. 31, 2021	Apr. 20, 2021	Feb. 08, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
10% Warrants
Interest rate (as a percent)	10.00%	10.00%	10.00%	10.00%
15% Warrants
Interest rate (as a percent)	15.00%			15.00%	15.00%	15.00%

NATURE OF OPERATIONS, HISTORY A

NATURE OF OPERATIONS, HISTORY AND PRESENTATION	12 Months Ended
	Dec. 31, 2021
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
NATURE OF OPERATIONS, HISTORY AND PRESENTATION	NOTE 1. NATURE OF OPERATIONS, HISTORY AND PRESENTATION Nature of Operations General Cannabis Corp, a Colorado Corporation (the “Company,” “we,” “us,” “our,” or “GCC”) (formerly, Advanced Cannabis Solutions, Inc.), was incorporated on June 3, 2013, and provides services and products to the regulated cannabis industry. We currently trade on the OTCQB® Market under the trading symbol CANN. As of December 31, 2021, our operations are segregated into the following segments: Retail (“Retail Segment”) Through our acquisition of TREES Englewood in September 2021 and our acquisition of TREES Portland and TREES Waterfront in December 2021, we operate a retail dispensary store in Englewood, Colorado and two retail stores in Portland, Oregon. Cultivation (“Cultivation Segment”) Through our acquisition of SevenFive Farm in May 2020, we operate a licensed 17,000 square foot light deprivation greenhouse cultivation facility. During 2021 and 2020, 31% and 28%, respectively, of SevenFive Farm’s revenue was from two customers. Discontinued Operations - Operations Consulting and Products (“Operations Segment”) Through Next Big Crop (“NBC”), we delivered comprehensive consulting services to the cannabis industry that included obtaining licenses, compliance, cultivation, retail operations, logistical support, facility design and construction, and expansion of existing operations. NBC oversaw our wholesale equipment and supply business, operating under the name “GC Supply,” which provided turnkey sourcing and stocking services to cultivation, retail, and infused products manufacturing facilities. Our products included building materials, equipment, consumables, and compliance packaging. NBC also provided operational support for our internal cultivation. On July 16, 2021, we entered into an Asset Purchase Agreement with an individual to sell substantially all the assets of NBC for a total of $150,000 and 10% of profits generated by the buyer in the states of Michigan, Mississippi, and Massachusetts for a period of twelve months from the closing. On August 2, 2021, the sale of NBC was completed. Basis of Presentation The accompanying consolidated financial statements include the results of GCC and its nine wholly-owned subsidiary companies: (a) 6565 E. Evans Owner LLC, a Colorado limited liability company formed in 2014; (b) General Cannabis Capital Corporation, a Colorado corporation formed in 2015; (c) GC Security LLC (“GCS”), a Colorado limited liability company formed in 2015; (d) Standard Cann, Inc., a Colorado corporation formed in 2019; (e) SevenFive Farm LLC, a Colorado limited liability company formed in 2020; (f) SevenFive Farm Cultivation LLC, a Colorado limited liability company formed in 2020; (g) Trees Colorado LLC, a Colorado limited liability company formed in 2021; (h) Trees Oregon LLC, a Colorado limited liability company formed in 2021; (i) GC Corp., a Colorado corporation, originally formed in 2013 under the name ACS Corp. In 2015, the name was changed to GC Corp. Intercompany accounts and transactions have been eliminated. The preparation of our consolidated financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Furthermore, when testing assets for impairment in future periods, if management uses different assumptions or if different conditions occur, impairment charges may result. Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes we will be able to realize our assets and discharge our liabilities in the normal course of business for the foreseeable future. Our cash of $2,054,050 as of December 31, 2021 is not sufficient to absorb our operating losses and retire our debt of $8,913,644 and other obligations as they come due. Our ability to continue as a going concern is dependent upon our generating profitable operations in the future and/or obtaining the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Management believes that (a) we will be successful obtaining additional capital and (b) actions presently being taken to further implement our business plan and generate additional revenues provide opportunity for the Company to continue as a going concern. While we believe in the viability of our strategy to generate additional revenues and our ability to raise additional funds, there can be no assurances to that effect. Accordingly, there is substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern. ​ Liquidity The Company incurred net losses of $8.9 million and $7.7 million in the years ended December 31, 2021 and 2020, respectively, and had an accumulated deficit of $83.8 million as of December 31, 2021. The Company had cash, cash equivalents, and short-term and long-term investments of $2.1 million and $1.0 million as of December 31, 2021 and 2020, respectively. The accompanying consolidated financial statements have been prepared on the basis of continuity of operations, realization of assets, and the satisfaction of liabilities and commitments in the ordinary course of business. The Company has incurred recurring losses and negative cash flows from operations since inception and has primarily funded its operations with proceeds from the issuance of convertible debt. The Company expects its operating losses and negative operating cash flows to continue into the foreseeable future as it continues to execute its acquisition and growth strategy. The Company believes that its cash and cash equivalents as of December 31, 2021 will be sufficient to fund its operating expenses and capital expenditure requirements for at least twelve months from the date of filing this Annual Report on Form 10-K due to the receipt of an additional $2.3 million of cash in April 2021 from the issuance of a convertible note offering, the receipt of an additional $1.2 million of cash in September 2021 from the issuance of preferred stock and the acquisition of three dispensaries (See Note 2 for further information). The Company may need additional funding to support its planned investing activities. If the Company is unable to obtain additional funding, it would be forced to delay, reduce, or eliminate some or all of its acquisition efforts, which could adversely affect its business prospects. ​ Reclassifications Certain prior year amounts have been reclassified for consistency with current year presentation. These reclassifications had no effect on the reported results of operations. 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. As of December 31, 2021 and 2020 there are nil and $5,551 of cash and cash equivalents included in assets of discontinued operations on the balance sheet. Inventories Inventories consist of raw materials, supplies, growing and harvested plants (work-in-process), and finished goods, and are stated at the lower of cost or net realizable value. All direct and indirect costs of growing plants are accumulated until the time of harvest and allocated to the plants during the growing process. All direct and indirect costs of finished goods are accumulated and allocated to the products between the harvest and completion stages. The Company uses an average costing method to allocate costs. Net realizable value is determined as the estimated selling price in the ordinary course of business less the estimated costs of completion and estimated costs necessary to make the sale. The Company periodically reviews physical inventory for excess, obsolete, and potentially impaired items. Write-downs and write-offs are charged to cost of sales. Accounts Receivable, net Accounts receivable are recorded at the original invoiced amount due from our customers less an allowance for any potential uncollectible amounts. We control credit risk related to accounts receivable through credit approvals, credit limits, and monitoring processes. In making the determination of the appropriate allowance for doubtful accounts, management considers prior experience with customers, analysis of accounts receivable aging reports, changes in customer payment patterns, and historical write-offs. Notes Receivable Notes receivable consist primarily of amounts due to us related to the financing of different business ventures. Direct loan origination costs we incur are netted with loan origination fees we receive and the net amount, loan origination fees, or costs, is included in notes receivable on the consolidated balance sheets. The loan origination fees or costs are amortized over the term of the underlying note receivable and included in interest income in the consolidated statements of operations. We report notes receivable at the principal balance outstanding less an allowance for losses. We monitor the financial condition of the notes receivable and record provisions for estimated losses when we believe it is probable that the holders of the notes receivable will be unable to make their required payments. We charge interest at a fixed rate and interest income is calculated by applying the effective rate to the outstanding principal balance. Right-of-use Asset / Lease Liability Right of use (“ROU”) assets represent our right to use an underlying asset in which we obtain substantially all the economic benefits and the right to direct the use of the asset during the lease term. Lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We recognize ROU assets and lease liabilities on the balance sheet for leases with a lease term of greater than one year. Payments that are not fixed at the commencement of the lease are considered variable and are excluded from the ROU asset and lease liability calculations. In the measurement of our ROU assets and lease liabilities, the fixed lease payments in the agreement are discounted using a secured incremental borrowing rate for a term similar to the duration of the lease, as our leases do not provide implicit rates. Operating lease expense is recognized on a straight-line basis over the lease term. ​ Property and Equipment, net Property and equipment are recorded at historical cost, less accumulated depreciation. Major additions and improvements are capitalized, while replacements, maintenance, and repairs, which do not improve or extend the life of the respective assets, are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets: thirty years for buildings, the lesser of ten years or the life of the lease for leasehold improvements, and one 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 Intangibles Goodwill represents the excess of purchase price over the fair value of identifiable net assets acquired in a business combination. Goodwill and long-lived intangible assets are tested for impairment at least annually in accordance with the provisions of ASC No. 350, Intangibles-Goodwill and Other (“ASC No. 350”). ASC No. 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or on level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carry value. Application of the goodwill impairment test requires judgement, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. We test goodwill and long-lived intangible assets annually in December, unless an event occurs that would cause us to believe the value is impaired at an interim date. The price of flower has substantially decreased over the year ending December 31, 2021, as a result we tested for impairment of the Cultivation Segment’s goodwill on December 31, 2021. We recognized a full impairment of goodwill in the amount of . Intangible assets with finite useful lives are amortized over their respective estimated useful lives and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. As a result of the full impairment of goodwill above, we tested for impairment on intangibles with finite useful lives under our Cultivation Segment. We recognized an impairment of on December 31, 2021. impairment was recognized as of December 31, 2020. Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property and equipment has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and undiscounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants capital in our consolidated balance sheets. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statement of operations. The debt is treated as conventional debt. We determine the value of the non-complex warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”) using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the volatility of our stock. For warrants with complex terms, we use the binomial lattice model to estimate their fair value. Modification and Extinguishment of Debt - Debt Modification and Extinguishment Convertible Debt - When we issue debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative. 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, using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the estimated volatility of our stock. If the conversion feature is not treated as a derivative, we assess whether it is a beneficial conversion feature (“BCF”). A BCF exists if the effective conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the effective conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the effective conversion price and the fair value of the common stock into which it is convertible. Fair Value of Financial Instruments U.S. generally accepted accounting principles (“GAAP”) requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the consolidated balance sheet. The fair value of the financial instruments disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. In assessing the fair value of financial instruments, the Company uses a variety of methods and assumptions, which are based on estimates of market conditions and risks existing at the time. For certain instruments, including accounts receivable and accounts payable, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs consist of items that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1 – Quoted prices in active markets for identical assets or liabilities. There are no fair valued assets or liabilities classified under Level 1 as of December 31, 2021 and 2020. Level 2 – Observable prices that are based on inputs not quoted on active markets but corroborated by market data. There are no fair valued assets or liabilities classified under Level 2 as of December 31, 2021 and 2020. Level 3 – Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs (see Note 14). Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s accounting, and finance department, which reports to the Chief Financial Officer, determines its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s accounting and finance department and are approved by the Chief Financial Officer. Level 3 Valuation Techniques Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. The Company deems financial instruments which do not have fixed settlement provisions to be derivative instruments. In accordance with GAAP the fair value of these warrants is classified as a liability on the Company’s consolidated balance sheets because, according to the terms of the warrants, a fundamental transaction could give rise to an obligation of the Company to pay cash to its warrant holders. Such instruments do not have fixed settlement provisions and have also been recorded as derivative liabilities. Corresponding changes in the fair value of the derivative liabilities are recognized in earnings on the Company’s consolidated statements of operations in each subsequent period. The Company’s derivative liabilities are carried at fair value and were classified as Level 3 in the fair value hierarchy due to the use of significant unobservable inputs. Warrant Instruments Warrants with derivative features Revenue Recognition We have two main revenue streams: (i) product sales; and (ii) cultivation sales. Product sales are recorded at the time that control of the product is transferred to customers. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including significant risks and rewards of products, our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to customers. Revenue from cultivation sales is recognized when the products are delivered to the customer. ASU 2014-09, Revenue from Contracts with Customers (“ Identification of the contract, or contracts, with a customer A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods or services to be transferred and identifies the payment terms related to these goods or services, (ii) the contract has commercial substance, and (iii) we determine that collection of substantially all consideration for goods or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit or financial information pertaining to the customer. Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the goods or service either on its own or together with other resources that are readily available from third parties or from us, and are distinct in the context of the contract, whereby the transfer of the goods or services is separately identifiable from other promises in the contract. When a contract includes multiple promised goods or services, we apply judgment to determine whether the promised goods or services are capable of being distinct and are distinct within the context of the contract. If these criteria are not met, the promised goods or services are accounted for as a combined performance obligation. Determination of the transaction price The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods or services to our customer. We estimate any variable consideration included in the transaction price using the expected value method that requires the use of significant estimates for discounts, cancellation periods, refunds and returns. Variable consideration is described in detail below. Allocation of the transaction price to the performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative Stand-Alone Selling Price (“SSP,”) basis. We determine SSP based on the price at which the performance obligation would be sold separately. If the SSP is not observable, we estimate the SSP based on available information, including market conditions and any applicable internally approved pricing guidelines. Recognition of revenue when, or as, we satisfy a performance obligation We recognize revenue at the point in time that the related performance obligation is satisfied by transferring the promised goods or services to our customer. Principal versus Agent Considerations When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent. Our evaluation to determine if we control the goods or services within ASC Topic 606 includes the following indicators: We are primarily responsible for fulfilling the promise to provide the specified good or service. When we are primarily responsible for providing the goods and services, such as when the other party is acting on our behalf, we have indication that we are the principal to the transaction. We consider if we may terminate our relationship with the other party at any time without penalty or without permission from our customer. We have risk before the specified good or service have been transferred to a customer or after transfer of control to the customer. We may commit to obtaining the services of another party with or without an existing contract with our customer. In these situations, we have risk of loss as principal for any amount due to the other party regardless of the amount(s) we earn as revenue from our customer. The entity has discretion in establishing the price for the specified good or service. We have discretion in establishing the price our customer pays for the specified goods or services. Stock-based Payments Employee and non-employee awards , Compensation – Stock Compensation , Equity may 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 sales. Shipping and handling for inventory are included as a component of inventory on the consolidated balance sheets, and in cost of sales 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 and would be recorded in income tax expense. Our assessment of tax positions as of December 31, 2021 and 2020, determined that there were no material uncertain tax positions. In general, the tax returns for the years ending December 31, 2018 through 2020 are open to examination by federal and state authorities. Reportable Segments Our reporting segments consist of: a) Retail; and b) Cultivation. Our Chief Executive Officer has been identified as the chief decision maker. Our operations are conducted within the United States of America. Recently Issued Accounting Standards FASB ASU 2020-06 – “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity”-

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2021
ACQUISITIONS
ACQUISITIONS	NOTE 2. ACQUISITIONS SevenFive Farm On May 13, 2020, we received approval of the transaction and transfer of the Dalton Adventures, LLC license from the Colorado Marijuana Enforcement Division. On May 25, 2020, we finalized the acquisition, pursuant to which we acquired the assets of the seller that constitute the business of SevenFive Farm, a cultivation facility in Boulder, Colorado, whereby we acquired fixed assets, inventory, a cultivation license, and the tradename. The purchase price paid by the Company to the seller was The purchase price allocation is as follows: ​ ​ ​ ​ ​ Inventories ​ $ 185,261 Fixed assets ​ 89,490 Tradename ​ 1,050,000 Goodwill ​ 2,484,200 ​ ​ $ 3,808,951 ​ The accompanying consolidated financial statements include the results of SevenFive Farm from the date of acquisition for financial reporting purposes, May 13, 2020. The pro forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2020, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 Total revenues ​ $ 8,074,268 Net loss attributable to common stockholders ​ $ (8,332,387) Net loss per common share: ​ $ (0.16) Weighted average number of basic and diluted common shares outstanding ​ ​ 50,895,301 ​ ​ The unaudited proforma results of operations are presented for information purposes only. The unaudited pro-forma results are not intended to present actual results that would have been attained had the acquisition been completed as of January 1, 2020, or to project potential operating results as of any future date or for any future periods. Trees On September 2, 2021, we completed the acquisition of substantially all of the assets of TREES Englewood, representing a portion of the overall Trees transaction (“Trees Transaction”) previously disclosed pursuant to that certain First Amended and Restated Agreement and Plan of Reorganization and Liquidation dated May 28, 2021 by and among the Company, seller and certain other sellers party thereto, that consists of the assets relating to the Trees dispensary located in Englewood, Colorado (“Englewood Closing”). We paid $1,155,256 in cash in connection with the Englewood Closing and stock consideration of 22,380,310 shares of our Common Stock. Further, cash equal to $1,732,884 will be paid to the seller in equal monthly installments over a period of 24 months from the Englewood Closing. The table below reflects the Company’s estimates of the acquisition date fair values of the assets acquired: ​ ​ ​ ​ ​ Cash ​ $ 32,941 Fixed assets ​ 59,335 Inventory ​ ​ 586,495 Tradename ​ ​ 5,000,000 Goodwill ​ 7,615,913 ​ ​ $ 13,294,684 ​ The accompanying consolidated financial statements include the results of TREES Englewood from the date of acquisition for financial reporting purposes, September 2, 2021. The pro forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2020, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2021 ​ 2020 Total revenues ​ $ 13,918,865 ​ $ 15,884,322 Net income (loss) attributable to common stockholders ​ $ (8,110,671) ​ $ (7,218,878) Net income (loss) per common share ​ $ (0.10) ​ $ (0.10) Weighted average number of basic and diluted common shares outstanding ​ ​ 84,560,130 ​ ​ 73,275,611 ​ The unaudited proforma results of operations are presented for information purposes only. The unaudited pro-forma results are not intended to present actual results that would have been attained had the acquisition been completed as of January 1, 2020, or to project potential operating results as of any future date or for any future periods. On December 30, 2021, we completed the acquisition of substantially all the assets of Trees Portland, LLC and Trees Waterfront, LLC, representing a portion of the overall Trees Transaction, that consists of the assets relating to certain Trees dispensaries located in Portland, Oregon ("Oregon Closing”). We paid cash in the amount of $331,581 in connection with the Oregon Closing and stock consideration of 6,423,575 shares of our Common Stock. The closing price of our common stock on December 30, 2021, the date of license transfer, was The table below reflects the Company’s estimates of the acquisition date fair values of the assets acquired: ​ ​ ​ ​ ​ Cash ​ $ 14,568 Fixed assets ​ 56,015 Inventory ​ ​ 202,046 Tradename ​ ​ 850,000 Goodwill ​ 1,183,744 ​ ​ $ 2,306,373 ​ ​ The accompanying consolidated financial statements include the results of Trees Oregon from the date of acquisition for financial reporting purposes, December 30, 2021. The pro forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2020, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2021 ​ 2020 Total revenues ​ $ 10,606,719 ​ $ 6,830,005 Net income (loss) attributable to common stockholders ​ $ (8,664,841) ​ $ (8,666,967) Net income (loss) per common share ​ $ (0.11) ​ $ (0.15) Weighted average number of basic and diluted common shares outstanding ​ ​ 75,948,281 ​ ​ 57,318,876 ​ ​ The unaudited proforma results of operations are presented for information purposes only. The unaudited pro-forma results are not intended to present actual results that would have been attained had the acquisition been completed as of January 1, 2020, or to project potential operating results as of any future date or for any future periods. We have not completed the allocation of the purchase price for the Trees acquisition. As of December 31, 2021, the consolidated balance sheet includes a preliminary allocation of fixed assets, inventory, intangible assets, and goodwill. Management anticipates completing the purchase price allocation as soon as possible, but no later than one year from the acquisition dates.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2021
DISCONTINUED OPERATIONS.
DISCONTINUED OPERATIONS	NOTE 3. DISCONTINUED OPERATIONS On July 16, 2021, we entered into an Asset Purchase Agreement with an individual to sell substantially all the assets of our Operations Segment for a total of $150,000 and 10% of profits generated by the buyer in the states of Michigan, Mississippi, and Massachusetts for a period of twelve months from the closing. On August 2, 2021, the sale of the Operations Segment was completed. Pursuant to amendment, the buyer paid the additional profit share described above was eliminated. Assets and liabilities of discontinued operations for the Operations Segment included the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Accounts receivable, net ​ $ — ​ $ 187,185 Prepaid expenses and other current assets ​ — ​ 519,274 Current assets discontinued operations ​ ​ — ​ ​ 706,459 ​ ​ ​ ​ ​ ​ ​ Property and equipment, net ​ ​ — ​ ​ 43,697 Noncurrent assets discontinued operations ​ ​ — ​ ​ 43,697 ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ ​ — ​ ​ 169,492 Customer deposits ​ ​ — ​ ​ 517,931 Current liabilities discontinued operations ​ $ — ​ $ 687,423 ​ ​ A breakdown of the discontinued operations for the Operations Segment is presented as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ ​ December 31, ​ ​ 2021 2020 ​ Product revenues ​ $ 614,764 ​ $ 3,655,045 Service revenues ​ ​ 523,994 ​ ​ 1,081,291 ​ Total revenues ​ ​ 1,138,758 ​ ​ 4,736,336 ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost of sales ​ 1,157,035 ​ 4,078,571 ​ Selling, general and administrative ​ 407,648 ​ 797,148 ​ Professional fees ​ 4,944 ​ 35,976 ​ Depreciation and amortization ​ ​ 11,359 ​ ​ 15,778 ​ Total costs and expenses ​ 1,580,986 ​ 4,927,473 ​ Loss from discontinued operations ​ $ (442,228) ​ $ (191,137) ​ ​ The cash flows related to discontinued operations have not been segregated and are included in the consolidated statements of cash flows. The following table provides selected information on cash flows related to discontinued operations for the Operations Segment for the years ended December 31, 2021 and 2020. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ ​ December 31, ​ ​ 2021 2020 ​ Accounts receivables ​ $ 187,185 ​ $ (101,981) ​ Prepaid expenses and other current assets ​ ​ 519,274 ​ ​ (212,624) ​ Depreciation and amortization ​ ​ 11,359 ​ ​ 15,778 ​ Capital expenditures ​ ​ — ​ ​ (9,489) ​ Accounts payable and accrued expenses ​ ​ (169,492) ​ ​ 5,641 ​ Customer deposits ​ ​ (517,931) ​ ​ (44,872) ​ ​ ​ Security Segment ​ On December 26, 2019, the board of directors and management made the strategic decision to investigate a possible buyer for the Security Segment and if no buyer could be found, cease operations of the Security Segment. We transferred all our Colorado security contracts and employees to a company on January 16, 2020. On February 6, 2020 we cancelled all our security contracts in California. The assets and liabilities classified as discontinued operations for the Security Segment are presented separately in the balance sheet and the operating results for the years ended December 31, 2021 and 2020 are presented as discontinued operations. ​ Assets and liabilities of discontinued operations for the Security Segment included the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Cash and cash equivalents ​ $ — ​ $ 5,551 Current assets discontinued operations ​ ​ — ​ ​ 5,551 ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ ​ — ​ ​ 1,513 Current liabilities discontinued operations ​ $ — ​ $ 1,513 ​ A breakdown of the discontinued operations for the Security Segment is presented as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2020 Service revenues ​ ​ — ​ ​ 120,207 Total revenues ​ ​ — ​ ​ 120,207 ​ ​ ​ ​ ​ ​ ​ Cost of sales ​ — ​ 88,541 Selling, general and administrative ​ — ​ 83,829 Depreciation and amortization ​ ​ — ​ ​ 2,174 Total costs and expenses ​ — ​ 174,544 Loss from discontinued operations ​ $ — ​ $ (54,337) ​ The cash flows related to discontinued operations have not been segregated, and are included in the consolidated statements of cash flows. The following table provides selected information on cash flows related to discontinued operations for the Security Segment for the years ended December 31, 2021 and 2020. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2020 Accounts receivables ​ $ — ​ $ 280,058 Prepaid expenses and other current assets ​ ​ — ​ ​ 17,780 Depreciation and amortization ​ ​ — ​ ​ 2,174 Accounts payable and accrued expenses ​ ​ — ​ ​ (86,796) Customer deposits ​ ​ — ​ ​ (60,940) ​ Consumer Goods Segment ​ On December 26, 2019, the board of directors and management made the strategic move to cease operations of Chiefton. On December 26, 2019, the board of directors committed to a plan to cease operations of STOA Wellness. We transferred all assets of STOA Wellness to an individual on January 10, 2020, in exchange for the release on the outstanding lease. The assets and liabilities classified as discontinued operations for the Consumer Goods Segment are presented separately in the balance sheet and the operating results for the years ended December 31, 2021 and 2020 are presented as discontinued operations. ​ Assets and liabilities of discontinued operations for the Consumer Goods Segment included the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ $ — ​ $ 53,128 Current liabilities discontinued operations ​ $ — ​ $ 53,128 ​ A breakdown of the discontinued operations for the Consumer Goods Segment is presented as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2020 Product revenues ​ ​ — ​ ​ 33 Total revenues ​ ​ — ​ ​ 33 ​ ​ ​ ​ ​ ​ ​ Selling, general and administrative ​ — ​ 5,582 Total costs and expenses ​ — ​ 5,582 Loss from discontinued operations ​ $ — ​ $ (5,549) ​ ​ The cash flows related to discontinued operations have not been segregated and are included in the consolidated statements of cash flows. The following table provides selected information on cash flows related to discontinued operations for 2021 and 2020. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2020 Accounts receivables ​ $ — ​ $ 7,836 Prepaid expenses and other current assets ​ ​ — ​ ​ 14,394 Accounts payable and accrued expenses ​ ​ — ​ ​ (71,340) ​

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2021
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE	NOTE 4. ACCOUNTS RECEIVABLE Our accounts receivable consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Accounts receivable ​ $ 141,188 ​ $ 149,605 Less: Allowance for doubtful accounts ​ ​ (61,000) ​ ​ (9,000) Total ​ $ 80,188 ​ $ 140,605 ​ We record bad debt expense when we conclude the credit risk of a customer indicates the amount due under the contract is not collectible. We recorded bad debt expense of $53,386, of which $43,000 was related to accounts receivable and the remaining recovery amount is in relation to our notes receivable, and $136,000, of which $9,000 was related to accounts receivable, respectively, during the years ended December 31, 2021 and 2020.

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Dec. 31, 2021
NOTES RECEIVABLE
NOTES RECEIVABLE	NOTE 5. NOTES RECEIVABLE Our notes receivable consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 CCR Note ​ $ 1,608 ​ $ 375,000 BB Note ​ 40,000 ​ 100,000 NBC Note ​ ​ 75,000 ​ ​ — Total Principal ​ ​ 116,608 ​ ​ 475,000 Allowance for doubtful accounts ​ ​ (43,608) ​ ​ (125,000) Unamortized loan origination fee ​ — ​ — ​ ​ 73,000 ​ 350,000 Less: Current portion ​ (73,000) ​ (350,000) Long-term portion ​ $ — ​ $ — ​ On August 2, 2021, as part of the closing of the sale of NBC, we agreed to a note receivable of $75,000 due August 2, 2022. There is no interest associated with this receivable per the agreement. This note receivable was collected in full as of the issuance of these financial statements. In March 2019, we agreed to loan an aggregate of up to $375,000 to Consolidated C.R., LLC (“CCR”) pursuant to the terms of a convertible promissory note (“CCR Note”), bearing interest at 12% per annum, collateralized by substantially all the assets of CCR and subject to a maturity date of September 2020. As of May 30, 2019, we had loaned the entire available amount of $375,000 to CCR pursuant to the CCR Note. CCR is a vertically integrated medical cannabis company located in San Juan, Puerto Rico. The CCR Note included a loan origination fee of $15,000 , which was being recognized as interest income over the term of the agreement and has been fully amortized. This loan went into default in April 2020, which increased the interest rate to per annum. As of December 31, 2021 we received the majority of the payment of the outstanding principal and interest of the note receivable. On January 3, 2019, the Company authorized an unsecured loan of $100,000 to Beacher Brewing, LLC (“BB”) pursuant to the terms of a promissory note (“BB Note”), bearing interest at 11% per annum and a maturity date of January 3, 2020. Interest is due in advance at the beginning of each quarter. On December 13, 2019, the Company agreed to extend the maturity date to January 3, 2021. During 2021 we negotiated a payment amount of $60,000 and wrote off the remaining balance to allowance for doubtful accounts. Payment was considered to be in full as of December 31, 2021.

INVENTORIES, NET

INVENTORIES, NET	12 Months Ended
	Dec. 31, 2021
INVENTORIES, NET
INVENTORIES, NET	NOTE 6. INVENTORIES, NET ​ Our inventories consistent of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Raw materials ​ $ 13,343 ​ $ 8,137 Work-in-progress and finished goods ​ ​ 1,109,740 ​ ​ 363,662 Less: Inventory reserves ​ ​ — ​ ​ — Inventories, net ​ $ 1,123,083 ​ $ 371,799 ​

PREPAIDS AND OTHER CURRENT ASSE

PREPAIDS AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2021
PREPAIDS AND OTHER CURRENT ASSETS
PREPAIDS AND OTHER CURRENT ASSETS	NOTE 7. PREPAIDS AND OTHER CURRENT ASSETS Our prepaids and other current assets consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Prepaid insurance ​ $ 79,897 ​ $ 73,827 Other ​ 69,178 ​ 151,295 ​ ​ $ 149,075 ​ $ 225,122 ​

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2021
PROPERTY AND EQUIPMENT, NET
PROPERTY AND EQUIPMENT, NET	NOTE 8. PROPERTY AND EQUIPMENT, NET Property and equipment consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Furniture, fixtures and equipment ​ $ 950,380 ​ $ 514,369 Software ​ 103,817 ​ 103,817 Biological assets ​ ​ 13,000 ​ ​ 13,000 Total ​ 1,067,197 ​ 631,186 Less: Accumulated depreciation ​ (386,870) ​ (219,661) ​ ​ $ 680,327 ​ $ 411,525 ​ Depreciation expense was $192,232 and $134,058, respectively, for the years ended December 31, 2021 and 2020.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2021
INTANGIBLE ASSETS AND GOODWILL
INTANGIBLE ASSETS AND GOODWILL	NOTE 9. INTANGIBLE ASSETS AND GOODWILL ​ Intangible assets ​ Intangible assets as of December 31 consist of: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 ​ 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Estimated ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Estimated ​ ​ ​ ​ Accumulated ​ ​ ​ ​ Life ​ ​ ​ ​ Accumulated ​ ​ ​ ​ Life ​ Gross Amortization ​ Net (in years) ​ ​ Gross Amortization ​ Net (in years) Tradename $ 6,323,780 ​ $ 323,967 ​ $ 5,999,813 ​ ​ 10 ​ $ 1,050,000 ​ $ 65,625 ​ $ 984,375 ​ ​ 10 ​ Estimated amortization expense for the next five years is as follows: ​ ​ ​ ​ ​ Year ending December 31, Amount 2022 ​ $ 622,602 2023 ​ ​ 622,602 2024 ​ ​ 622,602 2025 ​ ​ 622,602 2026 ​ ​ 622,602 Thereafter ​ ​ 2,886,803 Total ​ $ 5,999,813 ​ Amortization expense was $308,342 and $65,625 for the years ended December 31, 2021 and 2020, respectively. ​ Goodwill ​ The following represents a summary of changes in the carry amount of goodwill for the years ended December 31, 2021 and 2020: ​ ​ ​ ​ ​ Balance as of December 31, 2019 ​ $ — Goodwill acquired ​ ​ 2,484,200 Balance as of December 31, 2020 ​ $ 2,484,200 Goodwill acquired ​ ​ 8,799,657 Impairment ​ ​ (2,484,200) Balance as of December 31, 2021 ​ $ 8,799,657 ​

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
LEASES
LEASES	NOTE 10. LEASES On May 13, 2020, we entered into a commercial real estate lease with a related party (see Note 19) for 17,000 square feet of greenhouse space in Boulder, CO, with an initial term of five years and, at our option, two additional terms of five years each. Rent is $30,000 per month with 1.5% annual escalations. We also pay our portion of real estate taxes. In December 2020, we amended the lease to include a 3% rent escalation in 2021 and 2022 . No other changes to the lease were made. We accounted for the amendment as a lease modification and remeasured the lease with an incremental borrowing rate of lease liability lease liability which are being applied ratably over the term of the lease. As of December 31, 2021 and 2020, the balance of the right-of-use asset and lease liability was , respectively. ​ On September 2, 2021, we entered into a commercial real estate lease with a related party (see Note 19) for retail space in Englewood, CO, with an initial term of five years and, at our option, two additional terms of three years each. Rent is $10,000 per month with 3% annual escalations during the initial term and 4% annual escalations during the option term. We also pay our portion of real estate taxes. We determined the present value of the future lease payments using a discount rate of 20% over a 11-year term, resulting in a right-of-use asset and lease liability of $602,140 which are being applied ratably over the term of the lease. As of December 31, 2021, the balance of the right-of-use asset and lease liability was $584,258 and $591,741, respectively. Through the acquisition of TREES Englewood, we entered into a commercial real estate lease for office space in Denver, CO. This office space is our new principal business office. The lease has 15 months remaining. Rent is $7,150 per month with a 3% escalation beginning in November 2021. We also pay our portion of real estate taxes. We determined the present value of the future lease payments using a discount rate of 20% over a 15-month term, resulting in a right-of-use asset and lease liability of $98,211 which are being applied ratably over the term of the lease. As of December 31, 2021, the balance of the right-of-use asset and lease liability was $73,138 and $73,451, respectively. Through the acquisition of TREES Portland, we entered into a commercial real estate lease in Portland, OR. The lease has years remaining. Rent is annual escalation beginning in May 2022. The rent includes payment of property taxes. We determined the present value of the future lease payments using a discount of liability . As of December 31, 2021, the balance of the right-of-use asset and lease liability ​ Through the acquisition of TREES Waterfront, we entered into a commercial real estate lease in Portland, OR. The lease has an initial term of . Rent is annual escalation. The rent includes payment of property taxes. We determined the present value of the future lease payments using a discount rate of liability . As of December 31, 2021, the balance of the right-of-use asset and l ease liability . ​ Future remaining minimum lease payments were as follows: ​ ​ ​ ​ ​ Year ending December 31, Amount 2022 ​ $ 729,356 2023 ​ 663,351 2024 ​ 678,771 2025 ​ 694,633 2026 ​ 711,290 Thereafter ​ 4,990,009 Total ​ 8,467,410 Less: Present value adjustment ​ (5,317,839) Operating lease liability ​ $ 3,149,571 ​ Rent expense was approximately $614,953 and $380,607 for the years ended December 31, 2021 and 2020, respectively.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2021
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 11. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Our accounts payable and accrued expenses consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Accounts payable ​ $ 621,603 ​ $ 1,051,653 Accrued payroll, taxes, and vacation ​ 403,136 ​ 176,702 Other ​ 145,969 ​ 115,914 ​ ​ $ 1,170,708 ​ $ 1,344,269 ​

ACCRUED STOCK PAYABLE

ACCRUED STOCK PAYABLE	12 Months Ended
	Dec. 31, 2021
ACCRUED STOCK PAYABLE
ACCRUED STOCK PAYABLE	NOTE 12. ACCRUED STOCK PAYABLE The following tables summarize the changes in accrued common stock payable: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Amount Shares Balance as of December 31, 2019 ​ $ 80,657 ​ ​ 34,469 Employee stock award accrual ​ ​ 19,343 ​ ​ 8,267 Consultant stock award ​ ​ 60,900 ​ ​ 100,000 Investor stock award accrual ​ ​ 2,185,000 ​ ​ 5,485,814 Warrant cashless exercises ​ ​ 33,961 ​ ​ 259,415 Stock issued ​ ​ (2,285,000) ​ ​ (5,528,550) Balance as of December 31, 2020 ​ $ 94,861 ​ ​ 359,415 TREES Waterfront acquisition stock accrual ​ ​ 383,994 ​ ​ 1,669,537 Stock issued ​ ​ (33,961) ​ ​ (259,415) Balance as of December 31, 2021 ​ $ 444,894 ​ ​ 1,769,537 ​ On February 18, 2020 we granted a consultant 100,000 fully vested shares for consulting services. Based on a stock price of $0.61 on the date of grant, the consultant will receive $60,900 worth of our common stock. As of December 31, 2021, none of the stock had been issued. In December 2020, several warrant holders exercised their 2020 A warrants through cashless exercises, and we issued 282,213 shares of common stock. 259,415 of those shares issued had not been transferred to the warrant holders as of December 31, 2020 and are included in accrued stock payable. See Note 13 for further details of the cashless exercises. ​ In December 2021, we completed the acquisition of TREES Waterfront. As part of the transaction, we granted shares of our common stock. As of December 31, 2021 this stock had not been issued. The stock was subsequently issued on January 6, 2022.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
NOTES PAYABLE.
NOTES PAYABLE	NOTE 13. NOTES PAYABLE Our notes payable consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2021 ​ 2020 2020 10% Notes ​ $ 6,580,000 ​ $ 2,600,000 2019 15% Notes ​ ​ — ​ ​ 200,000 Related party note payable ​ ​ 320,000 ​ ​ 340,000 Trees Acquisition Notes ​ ​ 2,013,644 ​ ​ — Unamortized debt discount ​ ​ (1,911,447) ​ ​ (251,456) ​ ​ ​ 7,002,197 ​ ​ 2,888,544 Less: Current portion ​ ​ (1,094,398) ​ ​ — Long-term portion ​ $ 5,907,799 ​ $ 2,888,544 ​ Aggregate Maturities As of December 31, 2021, aggregate future contractual maturities of long-term debt (excluding issue discounts) are as follows: ​ ​ ​ ​ ​ Year ending December 31, Amount 2022 ​ $ 1,094,398 2023 ​ 3,838,524 2024 ​ 3,980,722 ​ ​ $ 8,913,644 ​ TREES Notes In September 2021, with the completion of the Englewood acquisition, we are to pay the Seller cash equal to $1,732,884 in equal monthly installments over a period of 24 months . The monthly payments began on October 15, 2021, and the payment is equal to $72,204 per month. There is no interest associated with this note. In December 2021, with the completion of the TREES Portland and TREES Waterfront acquisitions, we are to pay the Seller cash equal to $497,371 in equal monthly installments over a period of 24 months . The payments began on February 15, 2022, and the payment is equal to $20,724 per month. 10% Notes In December 2020, we entered into a Securities Purchase Agreement (the “Securities Purchase Agreement’) with certain accredited investors (the “10% Investors”), pursuant to which we issued and sold senior convertible promissory notes (the “10% Notes”) with an aggregate principal amount of $2,940,000 in exchange for payment to us by certain 10% Investors of an aggregate amount of $1,940,000 in cash, as well as cancellation of outstanding indebtedness of the 15% Notes (defined below) in the aggregate amount of $1,000,000 . In connection with the issuance of the 10% Notes, the holders of the 10% notes received warrants (the “10% Warrants”) to purchase shares of our common stock equal to 20% coverage of the aggregate principal amount at $0.56 per share. In the aggregate, this equals 1,050,011 shares of our common stock. The 10% Notes will bear interest at an annual rate of 10 % and will mature on December 23, 2023. The 10% Investors have the option at any time to convert up to 50% of the outstanding unpaid principal and accrued interest of the Notes into Common Stock at a variable price of 80% of the market price but no less than $0.65 per share and no more than $1.00 per share. The 10% Warrants are exercisable at an exercise price of $0.56 per 10% Warrant. The relative fair value of the new funding on the 10% Warrants was recorded as a debt discount and additional paid-in capital of $254,400. The relative fair value of the cancellation of the outstanding indebtedness was recorded as an extinguishment of debt and additional paid-in capital of $131,000. For the years ended December 31, 2021 and 2020, amortization of debt discount expense was $86,759 and $2,944, respectively, from the 10% Notes. We determined there was no beneficial conversion feature on the 10% Notes. The ​ For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 10% Warrants as of December 31, 2020, were: ​ ​ ​ ​ ​ Current stock price $ 0.53 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.38 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 115% ​ On February 8, 2021, we entered into a Securities Purchase Agreement with an accredited 10% Investor, pursuant to which we issued and sold 10% Notes with an aggregate principal amount of $1,660,000 to such 10% Investor. The 10% Notes are part of an over-allotment option exercised by us in connection with the convertible note offering consummated on December 23, 2020, as discussed above. In connection with the issuance of the 10% Notes, the holder received warrants to purchase shares of our common stock equal to 20% coverage of the aggregate principal amount at $0.56 per share. In the aggregate, this equals 592,858 shares of our common stock with a par value $0.001 per share. The 10% Notes bear interest at an annual rate of 10% and will mature on February 8, 2024. The 10% Investor has the option to convert up to 50% of the outstanding unpaid principal and accrued interest of the 10% Notes into Common Stock at a variable price of 80% of the market price but no less than $0.65 per share and no more than $1.00 per share. The 10% Warrants are exercisable at an exercise price of $0.56 per warrant. The relative fair value of the new funding on the 10% Warrants was recorded as a debt discount and additional paid-in capital of $429,300. We determined that this 10% Note had a beneficial conversion feature and is calculated at its intrinsic value (that is, the difference between the effective conversion price of $0.66 at the date of the note issuance and the fair value of the common stock into which the debt is convertible at the commitment date, per share being $0.90, multiplied by the number of shares into which the debt is convertible). The valuation of the beneficial conversion feature recorded cannot be greater than the face value of the note issued. For the years ended December 31, 2021 and 2020, amortization of debt discount expense was $252,118 and nil, respectively. The 10% Notes are treated as conventional debt. For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 10% Warrants as of February 8, 2021, were: ​ ​ ​ ​ Current stock price $ 1.12 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.48 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 118% ​ On April 20, 2021, we entered into a Securities Purchase Agreement with accredited 10% Investors, pursuant to which we issued and sold 10% Notes with an aggregate principal amount of $2,300,000 to such 10% Investors. The 10% Notes are part of an over-allotment approved by the existing noteholders in connection with the original convertible note offering of $4,600,000 consummated on December 23, 2020 and February 8, 2021. In connection with the issuance of the 10% Notes, each holder received warrants to purchase shares of our common stock equal to 20% coverage of the aggregate principal amount at $0.56 per share, except that the warrants coverage to one Investor acting as lead investor in the raise received approximately 35.5% of the aggregate principal amount invested. The 10% Notes bear interest at an annual rate of 10% and will mature on April 20, 2024. The 10% Investors have the option to convert up to 50% of the outstanding unpaid principal and accrued interest of the 10% Notes into Common Stock at a variable price of 80% of the market price but no less than $0.65 per share and no more than $1.00 per share. The 10% Warrants are exercisable at an exercise price of $0.56 per warrant. The relative fair value of the new funding on the 10% Warrants was recorded as a debt discount and additional paid-in capital of $810,000. We determined that these 10% Notes had a beneficial conversion feature and is calculated at its intrinsic value (that is, the difference between the effective conversion price of $0.49 at the date of the note issuance and the fair value of the common stock into which the debt is convertible at the commitment date, per share being $0.83, multiplied by the number of shares into which the debt is convertible). The valuation of the beneficial conversion feature recorded cannot be greater than the face value of the note issued. We recorded $692,500 as additional paid in capital and a debt discount and included in our consolidated statement of operations. For the years ended December 31, 2021 and 2020, amortization of debt discount expense was , respectively. The For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 10% Warrants as of April 20, 2021, were: ​ ​ ​ ​ Current stock price $ 0.83 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.81% Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 115% ​ SBI Debt On February 18, 2020, we entered into a promissory note exchange agreement with SBI pursuant to which the original SBI Note was exchanged for a new convertible promissory note (the “Convertible Note”). The Convertible Note has a principal amount of $934,000, an interest rate of 10% per annum and a maturity date of February 18, 2021. The Convertible Note may be converted at the option of SBI into shares of common stock at a conversion price equal to 80% of the Market Price, provided that the conversion price shall in no event be less than $0.45 per share. If at any time, the borrower issues or sells any shares of common stock for a consideration per share less than the conversion price in effect on the date of such issuance, the holder shall have the right to utilize the price per share of the dilutive issuance as the conversion price for such conversion. On May 29, 2020, we issued shares at $0.40 per share, and as such, the conversion price was decreased to a floor of $0.40 per share. The exchange of the SBI Note for the Convertible Note is treated as a debt extinguishment. The additional $184,000 of principal was treated as a debt extinguishment and included in our consolidated statement of operations. We determined that the Convertible Note should be accounted for in accordance with FASB ASC 470-20 which addresses “Accounting for Convertible Securities with Beneficial Conversion Features”. The beneficial conversion feature is calculated at its intrinsic value (that is, the difference between the effective conversion price of $0.49 at the date of the note issuance and the fair value of the common stock into which the debt is convertible at the commitment date, per share being $0.61, multiplied by the number of shares into which the debt is convertible). The valuation of the beneficial conversion feature recorded cannot be greater than the face value of the note issued. We recorded $233,500 as additional paid in capital and as a debt extinguishment and included in our consolidated statement of operations. As of December 31, 2020, SBI converted all of the $934,000 aggregate principal amount of the Convertible Note and approximately $23,000 of accrued interest into 2,215,892 shares of our common stock. ​ 15% Notes In December 2019, we completed a private placement with certain accredited investors pursuant to an unsecured promissory note (the “15% Notes”) with an aggregate principal amount of $300,000. In February and March 2020, we completed private placements with certain accredited investors, including some holders of our 2019 12% Notes (as defined below), of 15% Notes with an aggregate principal amount of $2,031,000 in exchange for $525,000 of new funding and the cancellation of $1,506,000 aggregate principal amount of the 2019 12% Notes. The 15% Notes have an annual interest rate of 15% and mature on January 31, 2021. $1.0 million of the 15% Notes were exchanged for the 10% Notes (see above), $2.1 million was paid in full in December 2020 and the remaining $200,000 was paid in full in the first quarter 2021. The 15% Notes provide that they shall be repaid in full out of the proceeds of any new debt or equity capital raise with net proceeds of more than $5,000,000. In connection with the issuance of the 15% Notes, each holder of 15% Notes received three warrants (i.e., a 2020 A Warrant, a 2020 B Warrant and a 2020 C Warrant) to acquire shares of common stock at an exercise price equal to $0.45 per share, with the number of shares subject to each warrant equal to one share for each $1.00 of principal amount of 15% Notes issued to the noteholder. The 2020 A Warrants have an expiration date of December 31, 2020, the 2020 B Warrants have an expiration date of December 31, 2021, and the 2020 C Warrants have an expiration date of December 31, 2022 (collectively, the “15% Warrants”). By way of example, if an investor was issued a 15% Note with a principal amount of $250,000, such noteholder would receive a 2020 A Warrant to purchase 250,000 shares of common stock, a 2020 B Warrant to purchase 250,000 shares of common stock and a 2020 C Warrant to purchase 250,000 shares of common stock. Accordingly, as of March 31, 2020, the Company has issued 15% Warrants to purchase a total of 6,993,000 shares of common stock to the holders of 15% Notes. As of December 31, 2021, the warrant holders exercised shares of our common stock through cashless exercise. We recorded shares needed to be issued as of December 31, 2020. All shares were issued as of December 31, 2021. ​ We received $300,000 of cash in December 2019 and an additional $525,000 of cash January 2020 through March 2020 for issuing the 15% Notes. The relative fair value of the new funding on the 15% Warrants was recorded as a debt discount and additional paid-in capital of $333,056. The relative fair value of the cancellation of the outstanding indebtedness was recorded as an extinguishment of debt and additional paid-in capital of $668,335. For the year ended December 31, 2021 and 2020, amortization of debt discount expense was nil and $279,676, respectively, from the 15% Notes. The ​ For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 15% Warrants as of March 2020, were: ​ ​ ​ ​ ​ Current stock price $ 0.45 - 0.67 Exercise price ​ $ 0.45 Risk-free interest rate ​ ​ 0.68 - 1.62 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 0.83 - 3.06 Expected volatility ​ ​ 112 - 119 % ​ On September 17, 2021, we entered into warrant amendments with certain ‘A’ and ‘B’ warrant holders from the 15% Notes. Pursuant to the warrant amendment the expiration date was extended until December 31, 2024 and the exercise price thereof was increased to $1.00 per warrant share. Warrant amendments were entered into with warrant holders representing an aggregate of 400,000 A warrants and 1,211,000 B warrants. We recognized an additional expense of $233,374 in loss on extinguishment of debt as a result of the modification. ​ Loan on Building ​ On January 8, 2020 we entered into a $975,000 deed of trust (the “Mortgage Loan”) secured by a first mortgage lien on the property located in Denver, Colorado. The Mortgage Loan matures on December 31, 2020 and accrues interest at a rate of equal to the greater of 5.25% in excess of the Prime Rate or 10% per annum, payable on a monthly basis. This loan was paid in full on March 20, 2020 with the sale of our building. ​ 2019 12% Notes In September 2019, we completed a private placement with certain accredited investors pursuant to (a) a senior unsecured promissory note, bearing interest at 12% payable quarterly, with principal due October 31, 2020, with an option for us to extend the due date to October 31, 2021 (“2019 12% Notes”) and (b) warrants with an exercise price of $1.30 per share and a life of 1.1 years; however, if we prepay at any time the life extends to October 31, 2022 (“2019 12% Warrants”) (combined the “2019 12% Agreements”). We may prepay the 2019 12% Notes at any time, but in any event must pay at least one year of interest. We issued an aggregate of $1,506,000 under the 2019 12% Notes and warrants to purchase an aggregate of 1,506,000 shares of common stock. We received $400,000 in cash and $1,106,000 from modifying the outstanding principal under previous notes. The relative fair value of the 2019 12% Warrants was recorded as a debt discount and additional paid-in capital of $93,500. For the years ended December 31, 2021 and 2020, amortization of debt discount includes nil and $12,635. The 2019 12% Notes are otherwise treated as conventional debt. In February 2020, we issued $1,506,000 aggregate principal amount of 15% Notes to the holders of the outstanding 12% Notes in exchange for the cancellation of the outstanding 12 % Notes. The exchange was treated as an extinguishment of debt. For purposes of determining the loss on extinguishment of debt and the debt discount, the underlying assumptions used in the Black-Scholes model to determine the fair value of the 2019 12% Warrants were: ​ ​ ​ ​ ​ ​ Current stock price $ 0.82 - 0.92 ​ Exercise price ​ $ 1.30 ​ Risk-free interest rate ​ 1.63 - 1.68 % Expected dividend yield ​ — ​ Expected term (in years) ​ 1.10 ​ Expected volatility ​ 124 % ​

WARRANT DERIVATIVE LIABILITY

WARRANT DERIVATIVE LIABILITY	12 Months Ended
	Dec. 31, 2021
WARRANT DERIVATIVE LIABILITY.
WARRANT DERIVATIVE LIABILITY	NOTE 14. WARRANT DERIVATIVE LIABILITY On May 31, 2019, we received gross proceeds of $3 million by issuing three million shares of our common stock and three million warrants (“2019 Warrants”) to purchase shares of our common stock (“2019 Units”) in a registered direct offering for $1.00 per 2019 Unit (collectively defined as the “2019 Capital Raise”). The 2019 Warrants, issued with the 2019 Capital Raise, are accounted for as a derivative liability. The 2019 Warrant agreements contain a cash settlement provision whereby the holders could settle the warrants for cash based on the Black-Scholes value, upon certain fundamental transactions, as defined in the 2019 Warrant agreement, that are considered outside of the control of management, such as a change of control. The original exercise price of the 2019 Warrants was $1.30 per share. The 2019 Warrants contain certain anti-dilution adjustment provisions with respect to subsequent issuances of securities by the Company at a price below the exercise price of such warrants. As a result of such subsequent issuances of securities by the Company through 2020, at a price lower than the original exercise price, the exercise price of the 2019 Warrants had decreased to $0.40 per share and the number of shares subject to the 2019 Warrants increased to 9,591,614 shares of common stock as of December 31, 2020. In February 2020, one of the warrant holders exercised 200,000 warrants. We received $90,000 in cash for the exercise and booked an adjustment to the derivative liability of $82,241 as a result of the transaction. During the year ended December 31, 2020 the warrant holders exercised 7,945,807 warrants into 2,443,641 shares of our common stock through cashless exercise. We booked an adjustment to the derivative liability of During the first quarter of 2021 the warrant holders exercised 1,323,000 warrants into 747,208 shares of our common stock through cashless exercise. We booked an adjustment to the derivative liability of During the year ended December 31, 2021 and 2020, we recognized a $990,066 loss on the fair value of derivative liability and a $735,796 gain on the fair value of derivative liability, respectively, in the consolidated statements of operations. As of December 31, 2021, there were The following are the key assumptions that were used to determine the fair value of the 2019 Warrants: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2020 ​ 2021 Number of shares underlying the warrants ​ ​ 1,645,807 ​ ​ 322,807 ​ Fair market value of stock ​ ​ $ 0.48 ​ $ 0.22 ​ Exercise price ​ ​ $ 0.40 ​ $ 0.40 ​ Volatility ​ ​ ​ 108 % 94 % Risk-free interest rate ​ ​ ​ 0.36 % 1.26 % Warrant life (years) ​ ​ ​ 3.41 ​ 2.41 ​ ​ The following table sets forth a summary of the changes in the fair value of the warrant derivative liability, our Level 3 financial liabilities that are measured at fair value on a recurring basis: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 2020 Beginning balance ​ $ 561,368 ​ $ 4,620,593 Warrant exercise ​ ​ (1,523,117) ​ ​ (3,323,429) Change in fair value of warrants derivative liability ​ ​ 990,066 ​ ​ (735,796) Ending balance ​ $ 28,317 ​ $ 561,368 ​

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES.
COMMITMENTS AND CONTINGENCIES	NOTE 15. COMMITMENTS AND CONTINGENCIES Legal In July 2021, the Company was served with a Complaint in the District Court, County of Denver, Colorado, by plaintiff 2353 SB, LLC (“Plaintiff”). Plaintiff and the Company entered into a lease for the premises at 2353 South Broadway, Denver, CO with a term of three The Company has taken the position that its failure to take possession and make any further payments under the lease is directly related to the COVID-19 pandemic. The Company intends to vigorously defend this action and believes that the above-referenced force majeure clause presents a complete defense to Plaintiff’s claims. Both parties have filed motions for summary judgment, and the parties are currently awaiting the decision of the court in respect thereof. In June 2020, Michael Feinsod resigned as our Executive Chairman, claiming that his resignation was for "Good Reason" under the terms of his employment agreement. If it is ultimately determined that his resignation was, in fact, for "Good Reason", rather than a voluntary act absent "Good Reason", it could enable certain potential claims for benefits under his employment agreement, including potential claims for severance, for the vesting of his unvested options and/or for the extension of the term within which he can exercise his options in the future. We do not believe that Mr. Feinsod's resignation was for "Good Reason." Accordingly, we believe that Mr. Feinsod's resignation was voluntary, and that any such potential claims, if asserted, would be without substantial merit. Although the outcome of legal proceedings is subject to uncertainty, the Company will vigorously defend any future claims made by Mr. Feinsod alleging a "Good Reason" resignation. From time to time, the Company is a party to various litigation matters incidental to the conduct of its business. The Company is not presently a party to any legal proceedings that would have a material adverse effect on its business, operating results, financial condition, or cash flows.

DEFERRED TAXES

DEFERRED TAXES	12 Months Ended
	Dec. 31, 2021
DEFERRED TAXES
DEFERRED TAXES	NOTE 16. DEFERRED TAXES The income tax was $0 as of December 31, 2021 and 2020. Significant components of the Company’s deferred tax assets at December 31, 2021 and 2020 are shown below. A valuation allowance has been established as realization of such deferred tax assets has not met the more likely-than-not threshold requirement. The Company has determined it is not more likely than not that its deferred tax assets will be recovered. If the Company’s judgment changes and it is determined that the Company will be able to realize these deferred tax assets, the tax benefits relating to any reversal of the valuation allowance on deferred tax assets will be accounted for as a reduction to income tax expense. ​ As of December 31, 2021 and 2020, the Company had federal and state net operating loss carryforwards of approximately $36 million and $41 million, respectively. Of the current net operating loss carryforwards, $27 million expire starting in 2033 through 2037 and $7 million will expire starting in 2041, and $43 million do not expire. The Company is currently evaluating whether there have been one or more ownership changes pursuant to IRC Sections 382 and 383. If the Company determines there were one or more ownership changes under these rules, the use of its U.S. federal and state net operating loss carryforwards may be limited and/or otherwise expire unused. The Company believes that any limitation as a result of IRC Section 382 and 383 would be immaterial to the financial statements due to the full valuation allowance on its deferred tax assets. ​ The components of net deferred tax assets are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Net operating loss carryforwards ​ $ 9,113,554 ​ $ 8,438,428 Equity-based instruments ​ 1,991,225 ​ 2,883,318 Long-lived assets and other ​ 192,201 ​ 203,274 Capital loss carryforward ​ 93,218 ​ 119,915 Deferred tax asset valuation allowance ​ (11,390,198) ​ (11,644,935) ​ ​ $ — ​ $ — ​ 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, ​ 2021 2020 Income tax benefit at statutory rate ​ $ (1,862,570) ​ $ (1,607,608) State income tax benefit, net of Federal benefit ​ (88,898) ​ (178,226) 280E Disallowance ​ ​ 946,481 ​ ​ 94,178 Equity-based instruments ​ 64,735 ​ 103,372 Fair market value adjustment/loss on extinguishment – derivative liabilities ​ 312,590 ​ (154,517) Amortization of debt discount ​ 176,128 ​ 412,823 Other ​ 706,270 ​ 47,946 Valuation allowance ​ (254,736) ​ 1,282,032 ​ ​ $ — ​ $ — ​

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2021
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY	NOTE 17. STOCKHOLDERS’ EQUITY 2021 Preferred stock offering On September 10, 2021, we entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”) with various accredited investors (the “2021 Investors), pursuant to which we issued and sold Units consisting of Series A Convertible Preferred Stock (“Series A Preferred”) and warrants (the “Preferred Warrants”) to purchase shares of our common stock with a par value of $0.001 per share. The total number of Units sold was . Each Unit consists of Preferred Warrants. The purchase price of each Unit was . Each share of Series A Preferred is convertible into . The Certificate of Designation of the Series A Preferred Stock (“Certificate of Designation”) was filed with the Secretary of the State of Colorado on September 14, 2021. The Certificate of Designations established the new preferred series entitled “Series A Convertible Preferred Stock” with ● Authorized Number of Shares – 5,000 ● Voting Rights – None ● Dividends – 6% per annum, ‘paid in kind’ in shares of Series A Preferred ● Conversion – Each share of Series A Preferred is mandatorily convertible into 1,000 shares of common stock upon a minimum capital raise of $5,000,000 ; sale, merger, or business combination of the Company; or the Company listing on an exchange ● Redemption – No rights of redemption by 2021 Investors, nor mandatory redemption The Preferred Warrants have a five-year term and an exercise price per Preferred Warrant share of $1.05 . The warrants contain an anti-dilution provision pursuant to which upon we do a future capital raise at less than The proceeds received in the sale of the Series A Preferred totaled $1,180,000, for the issuance of 1,180 Series A Preferred, plus 354,000 warrants. The warrants were valued using a Black Scholes model, at 2020 Capital Raise On May 29, 2020, we entered into a subscription agreement, as amended with Hershey Strategic Capital, LP and Shore Ventures III, LP with respect to the sale of shares of common stock and warrants to purchase common stock (collectively, the “securities”). The sales of the securities to the Hershey Investor consists of a minimum of $2,185,000 of securities and a maximum of $3,000,000 of securities, as described further below. The purchase price of the securities at each closing is as follows: (i) the purchase price of each share of common stock is $0.3983 per share, and (ii) for each one dollar invested by the Hershey Investor, the Hershey Investor receives a warrant to purchase a number of shares of common stock equal to 75% of the number of shares of common stock purchased by the Hershey Investor at an exercise price per share equal to $0.5565. The warrants have a term of five years. During the year ended December 31, 2020, we sold $3,000,000 of securities to the Hershey Investor, representing 7,532,010 shares of common stock and warrants to purchase 5,649,007 shares of common stock at an exercise price of $0.5565 per share. The warrants were recorded as equity and equity issuance costs in the amount of $2,173,074. Notwithstanding the foregoing, the Hershey Subscription Agreement provides that the Hershey Investor’s investment shall not exceed 20% or more of the common stock (or securities convertible into or exercisable for common stock) or the voting power of the Company on a post-transaction basis. The Hershey Subscription Agreement also provides the Hershey Investor with certain participation rights in future financings of the Company until the one-year anniversary of the second closing. The Hershey Subscription Agreement further provides that the Company shall, during a negotiation period ending October 4, 2020, endeavor to cause the existing holders of the promissory notes of the Company having an outstanding balance in the amount of approximately $2,331,000 as of June 1, 2020 that are due on or about January 31, 2021, to extend the maturity date of such notes to a date that is not earlier than January 31, 2022. As of October 4, 2020, $600,000 of the $2,331,000 outstanding notes have extended the maturity date. If, at the end of the negotiation period per the contract, all the existing notes have not been amended to extend the maturity dates thereof, then the Company shall issue to the Hershey Investor additional warrants to purchase shares of common stock. Any such additional warrants will be for a number of shares of common stock based on the dollar amount of the outstanding balance of the existing notes that were not extended, with each one dollar of existing notes that were not extended representing one share subject to such additional warrant. The exercise price of any such additional warrants will be equal to 100% of the 30-day volume weighted average price of the Company’s common stock on the last day of the negotiation period, provided that such exercise price shall not be lower than $0.45 per share nor higher than $0.56 per share. The Hershey Investor extended the negotiation period to December 11, 2020. As of December 11, 2020, no existing holders had extended their promissory notes, therefore, we issued the Hershey Investor additional warrants in accordance with the agreement. On December 14, 2020 we issued an additional to the Hershey Investor. These warrants expire on December 11, 2025. The warrants were recorded as a deemed dividend in the amount of Stock-based compensation Stock-based compensation expense consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 Employee Awards ​ $ 307,963 ​ $ 1,411,442 Consulting Awards ​ — ​ 92,947 ​ ​ $ 307,963 ​ $ 1,504,389 ​ Employee Stock Options In November 2020, the Board authorized the adoption of and, on November 23, 2020, our stockholders ratified our 2020 Omnibus Incentive Plan (the “2020 Plan”). The 2020 Plan became effective immediately and will expire on November 23, 2030, unless terminated earlier by the Board of Directors. The 2020 Plan will permit the Board of Directors, or a committee or subcommittee thereof, to grant to eligible employees, non-employee directors, and consultants of the Company and its subsidiaries non-statutory and incentive stock options, stock appreciation rights, restricted stock awards, restricted stock units, deferred stock units, performance awards, non-employee director awards, and other stock-based awards. Subject to adjustment, the maximum number of shares of our common stock to be authorized for issuance under the 2020 Plan is 10 million shares. As of the date of this filing a Registration Statement on Form S-8 has not been filed. As of December 31, 2021, there was 9,100,000 shares available to issue under the 2020 Plan. On October 29, 2014, the Board authorized the adoption of and, on June 26, 2015, our stockholders ratified our 2014 Equity Incentive Plan for the issuance of 10 million shares of our common stock and, in April 2018, stockholders approved an increase of 5 million shares of common stock that may be granted (the “Incentive Plan”). The Incentive Plan provides for the issuance of up to 15 million shares of our common stock and is designed to provide an additional incentive to executives, employees, directors, and key consultants, aligning our long-term interests with participants. A Registration Statement on Form S-8 for the initial 10 million shares automatically became effective in May 2016, and a Registration Statement on Form S-8 for the additional 5 million shares and 900,000 shares under the Feinsod Agreement automatically became effective in June 2018 (collectively, the “Registration Statements”). The Registration Statements relate to 15,000,000 shares of our common stock, which are issuable pursuant to or, upon exercise of, options that have been granted or may be granted under our Incentive Plan. As of December 31, 2021, there were 6,600,271 shares available to issue under the Incentive Plan. Stock-based compensation costs for award grants to employees and directors (“Employee Awards”) are recognized on a straight-line basis over the service period for the entire award, with the amount of compensation cost recognized at any date equaling at least the portion of the award that is vested. The following summarizes the Black-Scholes assumptions used to value the Employee Awards granted: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 Exercise price ​ $ 0.22 - 0.95 ​ $ 0.31 - 0.67 ​ Stock price on date of grant ​ $ 0.22 - 0.95 ​ $ 0.27 - 0.67 ​ Volatility ​ 100 - 111 % 111 - 114 % Risk-free interest rate ​ 0.29 - 0.97 % 0.16 - 1.53 % Expected life (years) ​ 3.0 ​ 3.0 ​ Dividend yield ​ — ​ — ​ ​ On September 3, 2021 we modified two employees stock options in conjunction with revised employment agreements. As a result of the modification, we recognized in compensation expense for the year ended December 31, 2021. During the year ended December 31, 2021 we granted options to purchase 1,158,000 common shares to employees and directors. The options expire five years from the date of grant and vest over a period of one year . Fair value of the awards at the date of grants totaled $628,496. ​ The following summarizes Employee Awards activity: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ ​ Weighted- ​ Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ Shares per Share Term (in years) Intrinsic Value Outstanding as of December 31, 2020 ​ 7,266,420 ​ $ 1.03 ​ 5.5 ​ $ 167,000 Granted ​ 1,158,000 ​ ​ 0.82 ​ ​ ​ Exercised (394,670) ​ 0.52 ​ Forfeited or expired (3,126,205) ​ 1.04 ​ Outstanding as of December 31, 2021 4,903,545 $ 1.11 5.3 ​ $ 22,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercisable as of December 31, 2021 3,893,665 ​ $ 1.21 5.6 ​ $ 4,000 ​ As of December 31, 2021, there was approximately $132,816 of total unrecognized compensation expense related to unvested Employee Awards, which is expected to be recognized over a weighted-average period of two months . Consulting Services As needed, we may issue warrants and options to third parties in exchange for consulting services. Stock-based compensation costs for award grants to third parties for consulting services (“Consulting Awards”) are recognized on a straight-line basis over the contractual term. The fair value of each warrant grant is estimated using Black-Scholes. We use historical data to estimate the expected price volatility. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of valuation for the estimated life of the option. The following summarizes the Black-Scholes assumptions to value the Consulting Awards granted: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 Exercise price ​ $ — ​ $ 0.61 ​ Stock price, date of valuation ​ $ — ​ $ 0.61 ​ Volatility ​ — % 101 % Risk-free interest rate ​ — % 1.47 % Expected life (years) ​ — ​ 1.0 ​ Dividend yield ​ — ​ — ​ ​ The following summarizes Consulting Awards activity: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ ​ Weighted- ​ average ​ ​ ​ ​ ​ ​ ​ average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ Shares per Share Term (in years) Intrinsic Value Outstanding as of December 31, 2020 100,000 $ 1.22 2.3 ​ ​ Granted — ​ ​ Exercised — ​ ​ Forfeited or expired (40,000) 0.61 ​ Outstanding and exercisable as of December 31, 2021 ​ 60,000 $ 1.55 2.3 ​ $ — ​ Feinsod Employment Agreement On August 6, 2019, we entered into an agreement (the “Feinsod Agreement”) with Michael Feinsod for his permanent service as our Chief Executive Officer. Pursuant to the agreement, Mr. Feinsod received 1,000,000 stock options that vest when our stock price has a trading price of equal to or above $4.51 per share for five consecutive days. The options have an exercise price of $0.83 per share and a ten-year life. These options were issued under the Incentive Plan. The options were valued using the Monte Carlo method. For the year ended December 31, 2021 and 2020, we recognized approximately nil and $57,342 , respectively, of stock-based compensation expense related to these options. These options were forfeited in July 2020, with Mr. Feinsod’s resignation. Warrants with Debt The following summarizes warrants issued with debt activity: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ average ​ ​ ​ ​ ​ ​ ​ average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ ​ Shares ​ per Share ​ Term (in years) ​ Intrinsic Value Outstanding as of December 31, 2019 8,473,214 ​ $ 0.64 ​ Granted 7,143,011 ​ 0.42 ​ Exercised (1,131,000) ​ 0.40 ​ Expired (7,064,214) ​ 0.63 ​ Outstanding as of December 31, 2020 7,421,011 ​ 0.46 2.0 $ 478,925 Granted 1,868,518 ​ 0.56 ​ Exercised — ​ — ​ Expired (1,204,000) ​ 0.65 ​ Outstanding and exercisable as of December 31, 2021 ​ 8,085,529 ​ $ 0.58 2.8 ​ $ — ​ In May 2020, we issued common stock at a price $0.3983 . These triggered the “downround” feature on the 2019 Units and the 15% Notes. The difference in fair value of the effect of the down round feature for the 15% Warrants is reflected in our consolidated financial statements as a deemed dividend and as a reduction to income available to common stockholders in the basic earnings per share calculation. The difference in the fair value of the effect of the down round feature for the 2019 Warrants are reflected in the gain/loss on derivative instrument in our consolidated statement of operations.

NET LOSS PER SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2021
NET LOSS PER SHARE
NET LOSS PER SHARE	NOTE 18. 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, ​ 2021 2020 Stock options 4,963,545 7,366,420 Warrants 16,117,343 16,531,825 Accrued stock payable 1,769,537 359,415 Convertible notes ​ 5,785,450 ​ 2,261,538 Preferred stock ​ 1,180,000 ​ — ​ 29,815,875 26,519,198 ​

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	​ NOTE 19. RELATED PARTY TRANSACTIONS ​ On June 3, 2020, the Company entered into a consulting agreement with Adam Hershey, a board member and investor, pursuant to which he would act as a strategic consultant for the Company, including aiding with the sourcing and evaluation of merger and acquisition deals, strategic capital and strategic partnerships or joint ventures. Mr. Hershey is paid an initial monthly rate of $8,333 for the services, subject to certain adjustments. We paid We currently have a lease agreement with Dalton Adventures, LLC in which we rent 17,000 square foot of greenhouse space in Boulder, Colorado for $34,636 a month, of which $30,900 is base rent and $3,736 is property taxes. The owner of Dalton Adventures, LLC is a principal shareholder and board member of the Company. We incurred approximately We currently have a lease agreement with Bellewood Holdings, LLC in which we rent retail space for the TREES Englewood retail store in Englewood, Colorado, for $10,000 per month. The owner of Bellewood Holdings, LLC is a principal shareholder and board member of the Company. We incurred approximately $47,482 of rent expense for the year ended December 31, 2021. On December 23, 2020, four of our current board members purchased senior convertible promissory notes from the Company for an aggregate amount of $320,000. A board member who resigned in May 2021 purchased $30,000 of the senior convertible promissory notes from the Company. These notes are included in the 10% Notes discussed in Note 13. Accrued interest earned and owed to the board members was $33,435 as of December 31, 2021. ​

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2021
SEGMENT INFORMATION
SEGMENT INFORMATION	NOTE 20. SEGMENT INFORMATION Our operations are organized into three segments: Operations; Cultivation; and Investments. All revenue originates, and all assets are located in the United States. Segment information is presented in accordance with ASC 280, Segments Reporting. Year ended December 31 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 Retail Cultivation Eliminations ​ Total Revenues ​ $ 3,515,761 ​ $ 2,722,059 ​ $ (325,093) ​ $ 5,912,727 Costs and expenses ​ ​ (3,112,595) ​ ​ (6,273,162) ​ ​ 325,093 ​ ​ (9,060,664) Segment operating income ​ $ 403,166 ​ $ (3,551,103) ​ $ — ​ ​ (3,147,937) Corporate expenses ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (5,279,214) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (8,427,151) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 Cultivation ​ Eliminations Total Revenues ​ $ 2,279,867 ​ $ — ​ $ 2,279,867 Costs and expenses ​ ​ (1,865,399) ​ ​ 61,526 ​ ​ (1,803,873) Segment operating income ​ $ 414,468 ​ $ 61,526 ​ ​ 475,994 Corporate expenses ​ ​ ​ ​ ​ ​ (7,903,679) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ $ (7,427,685) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Total assets 2021 2020 Retail ​ $ 16,831,580 ​ $ — Cultivation ​ ​ 3,483,269 ​ ​ 6,208,222 Corporate ​ 1,709,496 ​ 1,567,021 Discontinued operations ​ ​ — ​ ​ 755,707 Total assets - segments ​ ​ 22,024,345 ​ ​ 8,530,950 Intercompany eliminations ​ ​ — ​ ​ (12,183) Total assets - consolidated ​ $ 22,024,345 ​ $ 8,518,767 ​

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 21. SUBSEQUENT EVENTS ​ On January 5, 2022, the Company completed the acquisition of substantially all the assets of Trees MLK Inc. (“MLK”), representing the remaining Oregon dispensary in connection with the overall Trees transaction (“MLK Closing”). The cash paid by the Company in connection with the MLK Closing consisted of $256,582 and stock consideration of 4,970,654 shares of the Company’s Common Stock. Further, cash equal to $384,873 will be paid to Sellers in equal monthly installments over a period of 24 months from the MLK Closing. ​

NATURE OF OPERATIONS, HISTORY_2

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Policies)	12 Months Ended
	Dec. 31, 2021
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Nature of Operations	Nature of Operations General Cannabis Corp, a Colorado Corporation (the “Company,” “we,” “us,” “our,” or “GCC”) (formerly, Advanced Cannabis Solutions, Inc.), was incorporated on June 3, 2013, and provides services and products to the regulated cannabis industry. We currently trade on the OTCQB® Market under the trading symbol CANN. As of December 31, 2021, our operations are segregated into the following segments: Retail (“Retail Segment”) Through our acquisition of TREES Englewood in September 2021 and our acquisition of TREES Portland and TREES Waterfront in December 2021, we operate a retail dispensary store in Englewood, Colorado and two retail stores in Portland, Oregon. Cultivation (“Cultivation Segment”) Through our acquisition of SevenFive Farm in May 2020, we operate a licensed 17,000 square foot light deprivation greenhouse cultivation facility. During 2021 and 2020, 31% and 28%, respectively, of SevenFive Farm’s revenue was from two customers. Discontinued Operations - Operations Consulting and Products (“Operations Segment”) Through Next Big Crop (“NBC”), we delivered comprehensive consulting services to the cannabis industry that included obtaining licenses, compliance, cultivation, retail operations, logistical support, facility design and construction, and expansion of existing operations. NBC oversaw our wholesale equipment and supply business, operating under the name “GC Supply,” which provided turnkey sourcing and stocking services to cultivation, retail, and infused products manufacturing facilities. Our products included building materials, equipment, consumables, and compliance packaging. NBC also provided operational support for our internal cultivation. On July 16, 2021, we entered into an Asset Purchase Agreement with an individual to sell substantially all the assets of NBC for a total of $150,000 and 10% of profits generated by the buyer in the states of Michigan, Mississippi, and Massachusetts for a period of twelve months from the closing. On August 2, 2021, the sale of NBC was completed.
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements include the results of GCC and its nine wholly-owned subsidiary companies: (a) 6565 E. Evans Owner LLC, a Colorado limited liability company formed in 2014; (b) General Cannabis Capital Corporation, a Colorado corporation formed in 2015; (c) GC Security LLC (“GCS”), a Colorado limited liability company formed in 2015; (d) Standard Cann, Inc., a Colorado corporation formed in 2019; (e) SevenFive Farm LLC, a Colorado limited liability company formed in 2020; (f) SevenFive Farm Cultivation LLC, a Colorado limited liability company formed in 2020; (g) Trees Colorado LLC, a Colorado limited liability company formed in 2021; (h) Trees Oregon LLC, a Colorado limited liability company formed in 2021; (i) GC Corp., a Colorado corporation, originally formed in 2013 under the name ACS Corp. In 2015, the name was changed to GC Corp. Intercompany accounts and transactions have been eliminated. The preparation of our consolidated financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Furthermore, when testing assets for impairment in future periods, if management uses different assumptions or if different conditions occur, impairment charges may result.
Going Concern	Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes we will be able to realize our assets and discharge our liabilities in the normal course of business for the foreseeable future. Our cash of $2,054,050 as of December 31, 2021 is not sufficient to absorb our operating losses and retire our debt of $8,913,644 and other obligations as they come due. Our ability to continue as a going concern is dependent upon our generating profitable operations in the future and/or obtaining the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Management believes that (a) we will be successful obtaining additional capital and (b) actions presently being taken to further implement our business plan and generate additional revenues provide opportunity for the Company to continue as a going concern. While we believe in the viability of our strategy to generate additional revenues and our ability to raise additional funds, there can be no assurances to that effect. Accordingly, there is substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.
Liquidity	​ Liquidity The Company incurred net losses of $8.9 million and $7.7 million in the years ended December 31, 2021 and 2020, respectively, and had an accumulated deficit of $83.8 million as of December 31, 2021. The Company had cash, cash equivalents, and short-term and long-term investments of $2.1 million and $1.0 million as of December 31, 2021 and 2020, respectively. The accompanying consolidated financial statements have been prepared on the basis of continuity of operations, realization of assets, and the satisfaction of liabilities and commitments in the ordinary course of business. The Company has incurred recurring losses and negative cash flows from operations since inception and has primarily funded its operations with proceeds from the issuance of convertible debt. The Company expects its operating losses and negative operating cash flows to continue into the foreseeable future as it continues to execute its acquisition and growth strategy. The Company believes that its cash and cash equivalents as of December 31, 2021 will be sufficient to fund its operating expenses and capital expenditure requirements for at least twelve months from the date of filing this Annual Report on Form 10-K due to the receipt of an additional $2.3 million of cash in April 2021 from the issuance of a convertible note offering, the receipt of an additional $1.2 million of cash in September 2021 from the issuance of preferred stock and the acquisition of three dispensaries (See Note 2 for further information). The Company may need additional funding to support its planned investing activities. If the Company is unable to obtain additional funding, it would be forced to delay, reduce, or eliminate some or all of its acquisition efforts, which could adversely affect its business prospects.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with current year presentation. These reclassifications had no effect on the reported results of operations.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits with banks, and investments that are highly liquid and have maturities of three months or less at the date of purchase. As of December 31, 2021 and 2020 there are nil and $5,551 of cash and cash equivalents included in assets of discontinued operations on the balance sheet.
Inventories	Inventories Inventories consist of raw materials, supplies, growing and harvested plants (work-in-process), and finished goods, and are stated at the lower of cost or net realizable value. All direct and indirect costs of growing plants are accumulated until the time of harvest and allocated to the plants during the growing process. All direct and indirect costs of finished goods are accumulated and allocated to the products between the harvest and completion stages. The Company uses an average costing method to allocate costs. Net realizable value is determined as the estimated selling price in the ordinary course of business less the estimated costs of completion and estimated costs necessary to make the sale. The Company periodically reviews physical inventory for excess, obsolete, and potentially impaired items. Write-downs and write-offs are charged to cost of sales.
Accounts Receivable, net	Accounts Receivable, net Accounts receivable are recorded at the original invoiced amount due from our customers less an allowance for any potential uncollectible amounts. We control credit risk related to accounts receivable through credit approvals, credit limits, and monitoring processes. In making the determination of the appropriate allowance for doubtful accounts, management considers prior experience with customers, analysis of accounts receivable aging reports, changes in customer payment patterns, and historical write-offs.
Notes Receivable	Notes Receivable Notes receivable consist primarily of amounts due to us related to the financing of different business ventures. Direct loan origination costs we incur are netted with loan origination fees we receive and the net amount, loan origination fees, or costs, is included in notes receivable on the consolidated balance sheets. The loan origination fees or costs are amortized over the term of the underlying note receivable and included in interest income in the consolidated statements of operations. We report notes receivable at the principal balance outstanding less an allowance for losses. We monitor the financial condition of the notes receivable and record provisions for estimated losses when we believe it is probable that the holders of the notes receivable will be unable to make their required payments. We charge interest at a fixed rate and interest income is calculated by applying the effective rate to the outstanding principal balance.
Right-of-use Asset / Lease Liability	Right-of-use Asset / Lease Liability Right of use (“ROU”) assets represent our right to use an underlying asset in which we obtain substantially all the economic benefits and the right to direct the use of the asset during the lease term. Lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We recognize ROU assets and lease liabilities on the balance sheet for leases with a lease term of greater than one year. Payments that are not fixed at the commencement of the lease are considered variable and are excluded from the ROU asset and lease liability calculations. In the measurement of our ROU assets and lease liabilities, the fixed lease payments in the agreement are discounted using a secured incremental borrowing rate for a term similar to the duration of the lease, as our leases do not provide implicit rates. Operating lease expense is recognized on a straight-line basis over the lease term.
Property and Equipment, net	Property and Equipment, net Property and equipment are recorded at historical cost, less accumulated depreciation. Major additions and improvements are capitalized, while replacements, maintenance, and repairs, which do not improve or extend the life of the respective assets, are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets: thirty years for buildings, the lesser of ten years or the life of the lease for leasehold improvements, and one
Business Combinations	Business Combinations Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable intangible assets is based on detailed valuations that use information and assumptions provided by management, including expected future cash flows. We allocate any excess purchase price over the fair value of the net assets and liabilities acquired to goodwill. Identifiable intangible assets with finite lives are amortized over their useful lives. Acquisition-related costs, including advisory, legal, accounting, valuation, and other costs, are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date.
Goodwill and Intangibles	Goodwill and Intangibles Goodwill represents the excess of purchase price over the fair value of identifiable net assets acquired in a business combination. Goodwill and long-lived intangible assets are tested for impairment at least annually in accordance with the provisions of ASC No. 350, Intangibles-Goodwill and Other (“ASC No. 350”). ASC No. 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or on level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carry value. Application of the goodwill impairment test requires judgement, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. We test goodwill and long-lived intangible assets annually in December, unless an event occurs that would cause us to believe the value is impaired at an interim date. The price of flower has substantially decreased over the year ending December 31, 2021, as a result we tested for impairment of the Cultivation Segment’s goodwill on December 31, 2021. We recognized a full impairment of goodwill in the amount of . Intangible assets with finite useful lives are amortized over their respective estimated useful lives and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. As a result of the full impairment of goodwill above, we tested for impairment on intangibles with finite useful lives under our Cultivation Segment. We recognized an impairment of on December 31, 2021. impairment was recognized as of December 31, 2020.
Impairment of Long-lived Assets	Impairment of Long-lived Assets We periodically evaluate whether the carrying value of property and equipment has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third-party comparable sales and undiscounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future.
Debt	Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants capital in our consolidated balance sheets. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statement of operations. The debt is treated as conventional debt. We determine the value of the non-complex warrants using the Black-Scholes Option Pricing Model (“Black-Scholes”) using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the volatility of our stock. For warrants with complex terms, we use the binomial lattice model to estimate their fair value. Modification and Extinguishment of Debt - Debt Modification and Extinguishment Convertible Debt - When we issue debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative. 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, using the stock price on the date of issuance, the risk-free interest rate associated with the life of the debt, and the estimated volatility of our stock. If the conversion feature is not treated as a derivative, we assess whether it is a beneficial conversion feature (“BCF”). A BCF exists if the effective conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the effective conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the effective conversion price and the fair value of the common stock into which it is convertible.
Fair Value of Financial Instruments	Fair Value of Financial Instruments U.S. generally accepted accounting principles (“GAAP”) requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the consolidated balance sheet. The fair value of the financial instruments disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. In assessing the fair value of financial instruments, the Company uses a variety of methods and assumptions, which are based on estimates of market conditions and risks existing at the time. For certain instruments, including accounts receivable and accounts payable, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs consist of items that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1 – Quoted prices in active markets for identical assets or liabilities. There are no fair valued assets or liabilities classified under Level 1 as of December 31, 2021 and 2020. Level 2 – Observable prices that are based on inputs not quoted on active markets but corroborated by market data. There are no fair valued assets or liabilities classified under Level 2 as of December 31, 2021 and 2020. Level 3 – Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs (see Note 14). Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s accounting, and finance department, which reports to the Chief Financial Officer, determines its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s accounting and finance department and are approved by the Chief Financial Officer. Level 3 Valuation Techniques Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. The Company deems financial instruments which do not have fixed settlement provisions to be derivative instruments. In accordance with GAAP the fair value of these warrants is classified as a liability on the Company’s consolidated balance sheets because, according to the terms of the warrants, a fundamental transaction could give rise to an obligation of the Company to pay cash to its warrant holders. Such instruments do not have fixed settlement provisions and have also been recorded as derivative liabilities. Corresponding changes in the fair value of the derivative liabilities are recognized in earnings on the Company’s consolidated statements of operations in each subsequent period. The Company’s derivative liabilities are carried at fair value and were classified as Level 3 in the fair value hierarchy due to the use of significant unobservable inputs.
Warrant Instruments	Warrant Instruments Warrants with derivative features
Revenue Recognition	Revenue Recognition We have two main revenue streams: (i) product sales; and (ii) cultivation sales. Product sales are recorded at the time that control of the product is transferred to customers. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including significant risks and rewards of products, our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to customers. Revenue from cultivation sales is recognized when the products are delivered to the customer. ASU 2014-09, Revenue from Contracts with Customers (“ Identification of the contract, or contracts, with a customer A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods or services to be transferred and identifies the payment terms related to these goods or services, (ii) the contract has commercial substance, and (iii) we determine that collection of substantially all consideration for goods or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit or financial information pertaining to the customer. Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the goods or service either on its own or together with other resources that are readily available from third parties or from us, and are distinct in the context of the contract, whereby the transfer of the goods or services is separately identifiable from other promises in the contract. When a contract includes multiple promised goods or services, we apply judgment to determine whether the promised goods or services are capable of being distinct and are distinct within the context of the contract. If these criteria are not met, the promised goods or services are accounted for as a combined performance obligation. Determination of the transaction price The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods or services to our customer. We estimate any variable consideration included in the transaction price using the expected value method that requires the use of significant estimates for discounts, cancellation periods, refunds and returns. Variable consideration is described in detail below. Allocation of the transaction price to the performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative Stand-Alone Selling Price (“SSP,”) basis. We determine SSP based on the price at which the performance obligation would be sold separately. If the SSP is not observable, we estimate the SSP based on available information, including market conditions and any applicable internally approved pricing guidelines. Recognition of revenue when, or as, we satisfy a performance obligation We recognize revenue at the point in time that the related performance obligation is satisfied by transferring the promised goods or services to our customer. Principal versus Agent Considerations When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent. Our evaluation to determine if we control the goods or services within ASC Topic 606 includes the following indicators: We are primarily responsible for fulfilling the promise to provide the specified good or service. When we are primarily responsible for providing the goods and services, such as when the other party is acting on our behalf, we have indication that we are the principal to the transaction. We consider if we may terminate our relationship with the other party at any time without penalty or without permission from our customer. We have risk before the specified good or service have been transferred to a customer or after transfer of control to the customer. We may commit to obtaining the services of another party with or without an existing contract with our customer. In these situations, we have risk of loss as principal for any amount due to the other party regardless of the amount(s) we earn as revenue from our customer. The entity has discretion in establishing the price for the specified good or service. We have discretion in establishing the price our customer pays for the specified goods or services.
Stock-based Payments	Stock-based Payments Employee and non-employee awards , Compensation – Stock Compensation , Equity may Market price-based awards
Shipping and Handling	Shipping and Handling Payments by customers to us for shipping and handling costs are included in revenue on the consolidated statements of operations, while our expense is included in cost of sales. Shipping and handling for inventory are included as a component of inventory on the consolidated balance sheets, and in cost of sales in the consolidated statements of operations when the product is sold.
Income Taxes	Income Taxes We recognize deferred income tax assets and liabilities for the expected future tax consequences of temporary differences between the income tax and financial reporting carrying amount of our assets and liabilities. We monitor our deferred tax assets and evaluate the need for a valuation allowance based on the estimate of the amount of such deferred tax assets that we believe do not meet the more-likely-than-not recognition criteria. We also evaluate whether we have any uncertain tax positions and would record a reserve if we believe it is more-likely-than-not our position would not prevail with the applicable tax authorities and would be recorded in income tax expense. Our assessment of tax positions as of December 31, 2021 and 2020, determined that there were no material uncertain tax positions. In general, the tax returns for the years ending December 31, 2018 through 2020 are open to examination by federal and state authorities.
Reportable Segments	Reportable Segments Our reporting segments consist of: a) Retail; and b) Cultivation. Our Chief Executive Officer has been identified as the chief decision maker. Our operations are conducted within the United States of America.
Recently Issued Accounting Standards	Recently Issued Accounting Standards FASB ASU 2020-06 – “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity”-

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Dalton Adventures, LLC
Schedule of purchase price allocation	​ ​ ​ ​ ​ Inventories ​ $ 185,261 Fixed assets ​ 89,490 Tradename ​ 1,050,000 Goodwill ​ 2,484,200 ​ ​ $ 3,808,951
TREES Englewood
Schedule of purchase price allocation	​ ​ ​ ​ ​ Cash ​ $ 32,941 Fixed assets ​ 59,335 Inventory ​ ​ 586,495 Tradename ​ ​ 5,000,000 Goodwill ​ 7,615,913 ​ ​ $ 13,294,684
Trees Oregon
Schedule of purchase price allocation	​ ​ ​ ​ ​ Cash ​ $ 14,568 Fixed assets ​ 56,015 Inventory ​ ​ 202,046 Tradename ​ ​ 850,000 Goodwill ​ 1,183,744 ​ ​ $ 2,306,373
SevenFive Farm
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 Total revenues ​ $ 8,074,268 Net loss attributable to common stockholders ​ $ (8,332,387) Net loss per common share: ​ $ (0.16) Weighted average number of basic and diluted common shares outstanding ​ ​ 50,895,301
TREES Englewood
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2021 ​ 2020 Total revenues ​ $ 13,918,865 ​ $ 15,884,322 Net income (loss) attributable to common stockholders ​ $ (8,110,671) ​ $ (7,218,878) Net income (loss) per common share ​ $ (0.10) ​ $ (0.10) Weighted average number of basic and diluted common shares outstanding ​ ​ 84,560,130 ​ ​ 73,275,611
Trees Oregon
Schedule of pro forma results of operations	​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ ​ 2021 ​ 2020 Total revenues ​ $ 10,606,719 ​ $ 6,830,005 Net income (loss) attributable to common stockholders ​ $ (8,664,841) ​ $ (8,666,967) Net income (loss) per common share ​ $ (0.11) ​ $ (0.15) Weighted average number of basic and diluted common shares outstanding ​ ​ 75,948,281 ​ ​ 57,318,876

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Operations Segment
DISCONTINUED OPERATIONS
Schedule of asset and liabilities from discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Accounts receivable, net ​ $ — ​ $ 187,185 Prepaid expenses and other current assets ​ — ​ 519,274 Current assets discontinued operations ​ ​ — ​ ​ 706,459 ​ ​ ​ ​ ​ ​ ​ Property and equipment, net ​ ​ — ​ ​ 43,697 Noncurrent assets discontinued operations ​ ​ — ​ ​ 43,697 ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ ​ — ​ ​ 169,492 Customer deposits ​ ​ — ​ ​ 517,931 Current liabilities discontinued operations ​ $ — ​ $ 687,423
Schedule of net income (loss) from discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ ​ December 31, ​ ​ 2021 2020 ​ Product revenues ​ $ 614,764 ​ $ 3,655,045 Service revenues ​ ​ 523,994 ​ ​ 1,081,291 ​ Total revenues ​ ​ 1,138,758 ​ ​ 4,736,336 ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost of sales ​ 1,157,035 ​ 4,078,571 ​ Selling, general and administrative ​ 407,648 ​ 797,148 ​ Professional fees ​ 4,944 ​ 35,976 ​ Depreciation and amortization ​ ​ 11,359 ​ ​ 15,778 ​ Total costs and expenses ​ 1,580,986 ​ 4,927,473 ​ Loss from discontinued operations ​ $ (442,228) ​ $ (191,137) ​
Schedule of selected information on cash flows related to discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ ​ December 31, ​ ​ 2021 2020 ​ Accounts receivables ​ $ 187,185 ​ $ (101,981) ​ Prepaid expenses and other current assets ​ ​ 519,274 ​ ​ (212,624) ​ Depreciation and amortization ​ ​ 11,359 ​ ​ 15,778 ​ Capital expenditures ​ ​ — ​ ​ (9,489) ​ Accounts payable and accrued expenses ​ ​ (169,492) ​ ​ 5,641 ​ Customer deposits ​ ​ (517,931) ​ ​ (44,872) ​ ​ ​
Security Segment
DISCONTINUED OPERATIONS
Schedule of asset and liabilities from discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Cash and cash equivalents ​ $ — ​ $ 5,551 Current assets discontinued operations ​ ​ — ​ ​ 5,551 ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ ​ — ​ ​ 1,513 Current liabilities discontinued operations ​ $ — ​ $ 1,513
Schedule of net income (loss) from discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2020 Service revenues ​ ​ — ​ ​ 120,207 Total revenues ​ ​ — ​ ​ 120,207 ​ ​ ​ ​ ​ ​ ​ Cost of sales ​ — ​ 88,541 Selling, general and administrative ​ — ​ 83,829 Depreciation and amortization ​ ​ — ​ ​ 2,174 Total costs and expenses ​ — ​ 174,544 Loss from discontinued operations ​ $ — ​ $ (54,337)
Schedule of selected information on cash flows related to discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2020 Accounts receivables ​ $ — ​ $ 280,058 Prepaid expenses and other current assets ​ ​ — ​ ​ 17,780 Depreciation and amortization ​ ​ — ​ ​ 2,174 Accounts payable and accrued expenses ​ ​ — ​ ​ (86,796) Customer deposits ​ ​ — ​ ​ (60,940)
Consumer Goods Segment
DISCONTINUED OPERATIONS
Schedule of asset and liabilities from discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued expenses ​ $ — ​ $ 53,128 Current liabilities discontinued operations ​ $ — ​ $ 53,128
Schedule of net income (loss) from discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2020 Product revenues ​ ​ — ​ ​ 33 Total revenues ​ ​ — ​ ​ 33 ​ ​ ​ ​ ​ ​ ​ Selling, general and administrative ​ — ​ 5,582 Total costs and expenses ​ — ​ 5,582 Loss from discontinued operations ​ $ — ​ $ (5,549)
Schedule of selected information on cash flows related to discontinued operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended ​ ​ December 31, ​ 2021 2020 Accounts receivables ​ $ — ​ $ 7,836 Prepaid expenses and other current assets ​ ​ — ​ ​ 14,394 Accounts payable and accrued expenses ​ ​ — ​ ​ (71,340)

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2021
ACCOUNTS RECEIVABLE
Schedule of accounts receivable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Accounts receivable ​ $ 141,188 ​ $ 149,605 Less: Allowance for doubtful accounts ​ ​ (61,000) ​ ​ (9,000) Total ​ $ 80,188 ​ $ 140,605

NOTES RECEIVABLE (Tables)

NOTES RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2021
NOTES RECEIVABLE
Schedule of notes receivable	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 CCR Note ​ $ 1,608 ​ $ 375,000 BB Note ​ 40,000 ​ 100,000 NBC Note ​ ​ 75,000 ​ ​ — Total Principal ​ ​ 116,608 ​ ​ 475,000 Allowance for doubtful accounts ​ ​ (43,608) ​ ​ (125,000) Unamortized loan origination fee ​ — ​ — ​ ​ 73,000 ​ 350,000 Less: Current portion ​ (73,000) ​ (350,000) Long-term portion ​ $ — ​ $ —

INVENTORIES, NET (Tables)

INVENTORIES, NET (Tables)	12 Months Ended
	Dec. 31, 2021
INVENTORIES, NET
Schedule of inventories	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Raw materials ​ $ 13,343 ​ $ 8,137 Work-in-progress and finished goods ​ ​ 1,109,740 ​ ​ 363,662 Less: Inventory reserves ​ ​ — ​ ​ — Inventories, net ​ $ 1,123,083 ​ $ 371,799

PREPAIDS AND OTHER CURRENT AS_2

PREPAIDS AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
PREPAIDS AND OTHER CURRENT ASSETS
Schedule of prepaids and other current assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Prepaid insurance ​ $ 79,897 ​ $ 73,827 Other ​ 69,178 ​ 151,295 ​ ​ $ 149,075 ​ $ 225,122

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2021
PROPERTY AND EQUIPMENT, NET
Schedule of property and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Furniture, fixtures and equipment ​ $ 950,380 ​ $ 514,369 Software ​ 103,817 ​ 103,817 Biological assets ​ ​ 13,000 ​ ​ 13,000 Total ​ 1,067,197 ​ 631,186 Less: Accumulated depreciation ​ (386,870) ​ (219,661) ​ ​ $ 680,327 ​ $ 411,525

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2021
INTANGIBLE ASSETS AND GOODWILL
Schedule of intangible assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 ​ 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Estimated ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Estimated ​ ​ ​ ​ Accumulated ​ ​ ​ ​ Life ​ ​ ​ ​ Accumulated ​ ​ ​ ​ Life ​ Gross Amortization ​ Net (in years) ​ ​ Gross Amortization ​ Net (in years) Tradename $ 6,323,780 ​ $ 323,967 ​ $ 5,999,813 ​ ​ 10 ​ $ 1,050,000 ​ $ 65,625 ​ $ 984,375 ​ ​ 10
Schedule of estimated amortization expense of intangible assets	​ ​ ​ ​ ​ Year ending December 31, Amount 2022 ​ $ 622,602 2023 ​ ​ 622,602 2024 ​ ​ 622,602 2025 ​ ​ 622,602 2026 ​ ​ 622,602 Thereafter ​ ​ 2,886,803 Total ​ $ 5,999,813
Summary of changes in amount of goodwill	​ ​ ​ ​ ​ Balance as of December 31, 2019 ​ $ — Goodwill acquired ​ ​ 2,484,200 Balance as of December 31, 2020 ​ $ 2,484,200 Goodwill acquired ​ ​ 8,799,657 Impairment ​ ​ (2,484,200) Balance as of December 31, 2021 ​ $ 8,799,657

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
LEASES
Schedule of future remaining minimum lease payments	​ ​ ​ ​ ​ Year ending December 31, Amount 2022 ​ $ 729,356 2023 ​ 663,351 2024 ​ 678,771 2025 ​ 694,633 2026 ​ 711,290 Thereafter ​ 4,990,009 Total ​ 8,467,410 Less: Present value adjustment ​ (5,317,839) Operating lease liability ​ $ 3,149,571

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2021
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Schedule of accounts payable and accrued expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Accounts payable ​ $ 621,603 ​ $ 1,051,653 Accrued payroll, taxes, and vacation ​ 403,136 ​ 176,702 Other ​ 145,969 ​ 115,914 ​ ​ $ 1,170,708 ​ $ 1,344,269

ACCRUED STOCK PAYABLE (Tables)

ACCRUED STOCK PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2021
ACCRUED STOCK PAYABLE
Schedule of accrued common stock payable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of ​ Amount Shares Balance as of December 31, 2019 ​ $ 80,657 ​ ​ 34,469 Employee stock award accrual ​ ​ 19,343 ​ ​ 8,267 Consultant stock award ​ ​ 60,900 ​ ​ 100,000 Investor stock award accrual ​ ​ 2,185,000 ​ ​ 5,485,814 Warrant cashless exercises ​ ​ 33,961 ​ ​ 259,415 Stock issued ​ ​ (2,285,000) ​ ​ (5,528,550) Balance as of December 31, 2020 ​ $ 94,861 ​ ​ 359,415 TREES Waterfront acquisition stock accrual ​ ​ 383,994 ​ ​ 1,669,537 Stock issued ​ ​ (33,961) ​ ​ (259,415) Balance as of December 31, 2021 ​ $ 444,894 ​ ​ 1,769,537

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2021
Class of Warrant or Right [Line Items]
Schedule of notes payable	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2021 ​ 2020 2020 10% Notes ​ $ 6,580,000 ​ $ 2,600,000 2019 15% Notes ​ ​ — ​ ​ 200,000 Related party note payable ​ ​ 320,000 ​ ​ 340,000 Trees Acquisition Notes ​ ​ 2,013,644 ​ ​ — Unamortized debt discount ​ ​ (1,911,447) ​ ​ (251,456) ​ ​ ​ 7,002,197 ​ ​ 2,888,544 Less: Current portion ​ ​ (1,094,398) ​ ​ — Long-term portion ​ $ 5,907,799 ​ $ 2,888,544
Schedule of maturities of long-term debt	​ ​ ​ ​ ​ Year ending December 31, Amount 2022 ​ $ 1,094,398 2023 ​ 3,838,524 2024 ​ 3,980,722 ​ ​ $ 8,913,644
10% Warrants
Class of Warrant or Right [Line Items]
Summary of underlying assumptions used in the binomial lattice model to determine the fair value of Warrants	​ For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 10% Warrants as of December 31, 2020, were: ​ ​ ​ ​ ​ Current stock price $ 0.53 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.38 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 115% ​ For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 10% Warrants as of February 8, 2021, were: ​ ​ ​ ​ Current stock price $ 1.12 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.48 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 118% ​ For purposes of determining the debt discount, the underlying assumptions used in the binomial lattice model to determine the fair value of the 10% Warrants as of April 20, 2021, were: ​ ​ ​ ​ Current stock price $ 0.83 Exercise price ​ $ 0.56 Risk-free interest rate ​ ​ 0.81% Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 5.0 Expected volatility ​ ​ 115% ​
15% Warrants
Class of Warrant or Right [Line Items]
Summary of underlying assumptions used in the binomial lattice model to determine the fair value of Warrants	​ ​ ​ ​ ​ Current stock price $ 0.45 - 0.67 Exercise price ​ $ 0.45 Risk-free interest rate ​ ​ 0.68 - 1.62 % Expected dividend yield ​ ​ — Expected term (in years) ​ ​ 0.83 - 3.06 Expected volatility ​ ​ 112 - 119 %
12% Warrants
Class of Warrant or Right [Line Items]
Summary of underlying assumptions used in the binomial lattice model to determine the fair value of Warrants	​ ​ ​ ​ ​ ​ Current stock price $ 0.82 - 0.92 ​ Exercise price ​ $ 1.30 ​ Risk-free interest rate ​ 1.63 - 1.68 % Expected dividend yield ​ — ​ Expected term (in years) ​ 1.10 ​ Expected volatility ​ 124 %

WARRANT DERIVATIVE LIABILITY (T

WARRANT DERIVATIVE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2021
WARRANT DERIVATIVE LIABILITY.
Summary of key assumptions used to determine fair value of warrants	The following are the key assumptions that were used to determine the fair value of the 2019 Warrants: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2020 ​ 2021 Number of shares underlying the warrants ​ ​ 1,645,807 ​ ​ 322,807 ​ Fair market value of stock ​ ​ $ 0.48 ​ $ 0.22 ​ Exercise price ​ ​ $ 0.40 ​ $ 0.40 ​ Volatility ​ ​ ​ 108 % 94 % Risk-free interest rate ​ ​ ​ 0.36 % 1.26 % Warrant life (years) ​ ​ ​ 3.41 ​ 2.41 ​
Summary of the changes in the fair value of the warrant derivative liability	The following table sets forth a summary of the changes in the fair value of the warrant derivative liability, our Level 3 financial liabilities that are measured at fair value on a recurring basis: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 2020 Beginning balance ​ $ 561,368 ​ $ 4,620,593 Warrant exercise ​ ​ (1,523,117) ​ ​ (3,323,429) Change in fair value of warrants derivative liability ​ ​ 990,066 ​ ​ (735,796) Ending balance ​ $ 28,317 ​ $ 561,368

DEFERRED TAXES (Tables)

DEFERRED TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
DEFERRED TAXES
Schedule of components of net deferred tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Net operating loss carryforwards ​ $ 9,113,554 ​ $ 8,438,428 Equity-based instruments ​ 1,991,225 ​ 2,883,318 Long-lived assets and other ​ 192,201 ​ 203,274 Capital loss carryforward ​ 93,218 ​ 119,915 Deferred tax asset valuation allowance ​ (11,390,198) ​ (11,644,935) ​ ​ $ — ​ $ —
Schedule of reconciliation of income tax provision and the amounts computed by applying statutory rates to income before income taxes	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 Income tax benefit at statutory rate ​ $ (1,862,570) ​ $ (1,607,608) State income tax benefit, net of Federal benefit ​ (88,898) ​ (178,226) 280E Disallowance ​ ​ 946,481 ​ ​ 94,178 Equity-based instruments ​ 64,735 ​ 103,372 Fair market value adjustment/loss on extinguishment – derivative liabilities ​ 312,590 ​ (154,517) Amortization of debt discount ​ 176,128 ​ 412,823 Other ​ 706,270 ​ 47,946 Valuation allowance ​ (254,736) ​ 1,282,032 ​ ​ $ — ​ $ —

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2021
Stockholders Equity [Line Items]
Schedule of share-based compensation expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 Employee Awards ​ $ 307,963 ​ $ 1,411,442 Consulting Awards ​ — ​ 92,947 ​ ​ $ 307,963 ​ $ 1,504,389
Schedule of stockholders' equity note, warrants or rights	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ ​ Weighted- ​ Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ Shares per Share Term (in years) Intrinsic Value Outstanding as of December 31, 2020 ​ 7,266,420 ​ $ 1.03 ​ 5.5 ​ $ 167,000 Granted ​ 1,158,000 ​ ​ 0.82 ​ ​ ​ Exercised (394,670) ​ 0.52 ​ Forfeited or expired (3,126,205) ​ 1.04 ​ Outstanding as of December 31, 2021 4,903,545 $ 1.11 5.3 ​ $ 22,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Exercisable as of December 31, 2021 3,893,665 ​ $ 1.21 5.6 ​ $ 4,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ ​ Weighted- ​ average ​ ​ ​ ​ ​ ​ ​ average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ Shares per Share Term (in years) Intrinsic Value Outstanding as of December 31, 2020 100,000 $ 1.22 2.3 ​ ​ Granted — ​ ​ Exercised — ​ ​ Forfeited or expired (40,000) 0.61 ​ Outstanding and exercisable as of December 31, 2021 ​ 60,000 $ 1.55 2.3 ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ average ​ ​ ​ ​ ​ ​ ​ average ​ Remaining ​ ​ ​ ​ ​ Number of ​ Exercise Price ​ Contractual ​ Aggregate ​ ​ Shares ​ per Share ​ Term (in years) ​ Intrinsic Value Outstanding as of December 31, 2019 8,473,214 ​ $ 0.64 ​ Granted 7,143,011 ​ 0.42 ​ Exercised (1,131,000) ​ 0.40 ​ Expired (7,064,214) ​ 0.63 ​ Outstanding as of December 31, 2020 7,421,011 ​ 0.46 2.0 $ 478,925 Granted 1,868,518 ​ 0.56 ​ Exercised — ​ — ​ Expired (1,204,000) ​ 0.65 ​ Outstanding and exercisable as of December 31, 2021 ​ 8,085,529 ​ $ 0.58 2.8 ​ $ —
Employee Awards [Member]
Stockholders Equity [Line Items]
Schedule of defined benefit plan, assumptions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 Exercise price ​ $ 0.22 - 0.95 ​ $ 0.31 - 0.67 ​ Stock price on date of grant ​ $ 0.22 - 0.95 ​ $ 0.27 - 0.67 ​ Volatility ​ 100 - 111 % 111 - 114 % Risk-free interest rate ​ 0.29 - 0.97 % 0.16 - 1.53 % Expected life (years) ​ 3.0 ​ 3.0 ​ Dividend yield ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2021 2020 Exercise price ​ $ — ​ $ 0.61 ​ Stock price, date of valuation ​ $ — ​ $ 0.61 ​ Volatility ​ — % 101 % Risk-free interest rate ​ — % 1.47 % Expected life (years) ​ — ​ 1.0 ​ Dividend yield ​ — ​ — ​

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
NET LOSS PER SHARE
Schedule of potentially dilutive securities	​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Stock options 4,963,545 7,366,420 Warrants 16,117,343 16,531,825 Accrued stock payable 1,769,537 359,415 Convertible notes ​ 5,785,450 ​ 2,261,538 Preferred stock ​ 1,180,000 ​ — ​ 29,815,875 26,519,198

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2021
SEGMENT INFORMATION
Schedule of segment reporting information, by segment	Year ended December 31 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 Retail Cultivation Eliminations ​ Total Revenues ​ $ 3,515,761 ​ $ 2,722,059 ​ $ (325,093) ​ $ 5,912,727 Costs and expenses ​ ​ (3,112,595) ​ ​ (6,273,162) ​ ​ 325,093 ​ ​ (9,060,664) Segment operating income ​ $ 403,166 ​ $ (3,551,103) ​ $ — ​ ​ (3,147,937) Corporate expenses ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (5,279,214) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ ​ ​ ​ $ (8,427,151) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 Cultivation ​ Eliminations Total Revenues ​ $ 2,279,867 ​ $ — ​ $ 2,279,867 Costs and expenses ​ ​ (1,865,399) ​ ​ 61,526 ​ ​ (1,803,873) Segment operating income ​ $ 414,468 ​ $ 61,526 ​ ​ 475,994 Corporate expenses ​ ​ ​ ​ ​ ​ (7,903,679) Net loss from continuing operations before income taxes ​ ​ ​ ​ ​ ​ $ (7,427,685)
Reconciliation of assets from segment to consolidated	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Total assets 2021 2020 Retail ​ $ 16,831,580 ​ $ — Cultivation ​ ​ 3,483,269 ​ ​ 6,208,222 Corporate ​ 1,709,496 ​ 1,567,021 Discontinued operations ​ ​ — ​ ​ 755,707 Total assets - segments ​ ​ 22,024,345 ​ ​ 8,530,950 Intercompany eliminations ​ ​ — ​ ​ (12,183) Total assets - consolidated ​ $ 22,024,345 ​ $ 8,518,767

NATURE OF OPERATIONS, HISTORY_3

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details)	Jul. 16, 2021USD ($)	Apr. 30, 2021USD ($)	Dec. 31, 2021USD ($)customerstore	Dec. 31, 2020USD ($)customer	May 31, 2020ft²
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Number of retail stores operated | store			2
Cash and cash equivalents			$ 2,054,050	$ 750,218
Debt			8,913,644
Net loss			(8,869,379)	(7,679,692)
Accumulated deficit			(83,820,815)	(74,951,436)
Cash, cash equivalents, and short-term and long-term investments			2,100,000	1,000,000
Cash received from the issuance of a convertible note offering		$ 2,300,000
Cash and cash equivalents			0	5,551,000
Tax positions, uncertain			0	0
Impairment of goodwill			2,484,200	0
Impairment of finite lived intangibles			526,220	$ 0
Proceeds from preferred stock offering			$ 1,180,000
Next Big Crop [Member] | Discontinued Operations, Held-for-sale
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Total of consideration	$ 150,000
Percentage of profits generated	10.00%
Period for percentage of profit	twelve months
Building [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Property, plant and equipment, estimated useful lives			30 years
Leasehold Improvements [Member] | Minimum
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Property, plant and equipment, estimated useful lives			10 years
Furniture, fixtures and equipment [Member] | Minimum
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Property, plant and equipment, estimated useful lives			1 year
Furniture, fixtures and equipment [Member] | Maximum
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Property, plant and equipment, estimated useful lives			15 years
SevenFive Farm | Cultivation segment [Member]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Leased space (in sq ft) | ft²					17,000
SevenFive Farm | Cultivation segment [Member] | Revenue Benchmark | Customer Concentration Risk
NATURE OF OPERATIONS, HISTORY AND PRESENTATION
Concentration risk, percentage			31.00%	28.00%
Number of customers | customer			2	2

ACQUISITIONS - Summary (Details

ACQUISITIONS - Summary (Details) - USD ($)	Feb. 15, 2022	Dec. 30, 2021	Oct. 15, 2021	Sep. 02, 2021	May 13, 2020	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Dalton Adventures, LLC
BUSINESS ACQUISITION
Stock issued in exchange for purchase of assets (in shares)					8,859,117
Share price on acquisition date (in dollars per share)					$ 0.38
Fair value of consideration transferred					$ 3,808,951
Percentage of total shares issued for purchase of assets which the Company may be required to repurchase					25.00%
Stock put liability					$ 442,487			$ 0
TREES Englewood
BUSINESS ACQUISITION
Stock issued in exchange for purchase of assets (in shares)				22,380,310
Cash paid for acquisition				$ 1,155,256
Consideration payable in equal monthly amounts			$ 72,204
Consideration payable in equal monthly installments				$ 1,732,884			$ 1,732,884
Term of consideration payable in equal monthly installments				24 months			24 months
Share price on acquisition date (in dollars per share)				$ 0.47
Fair value of consideration transferred				$ 10,518,746
Trees Oregon
BUSINESS ACQUISITION
Stock issued in exchange for purchase of assets (in shares)		6,423,575
Cash paid for acquisition		$ 331,581
Consideration payable in equal monthly amounts	$ 20,724
Consideration payable in equal monthly installments		$ 497,371				$ 497,371
Term of consideration payable in equal monthly installments		24 months				24 months
Share price on acquisition date (in dollars per share)		$ 0.23
Fair value of consideration transferred		$ 1,477,422

ACQUISITIONS - Purchase Price A

ACQUISITIONS - Purchase Price Allocation (Details) - USD ($)	Dec. 31, 2021	Dec. 30, 2021	Sep. 02, 2021	Dec. 31, 2020	May 13, 2020
Preliminary purchase price allocation
Goodwill	$ 8,799,657			$ 2,484,200
Dalton Adventures, LLC
Preliminary purchase price allocation
Inventories					$ 185,261
Fixed assets					89,490
Tradename					1,050,000
Goodwill					2,484,200
Preliminary purchase price					$ 3,808,951
TREES Englewood
Preliminary purchase price allocation
Cash			$ 32,941
Inventories			586,495
Fixed assets			59,335
Tradename			5,000,000
Goodwill			7,615,913
Preliminary purchase price			$ 13,294,684
Trees Oregon
Preliminary purchase price allocation
Cash		$ 14,568
Inventories		202,046
Fixed assets		56,015
Tradename		850,000
Goodwill		1,183,744
Preliminary purchase price		$ 2,306,373

ACQUISITIONS - Pro Forma (Detai

ACQUISITIONS - Pro Forma (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
SevenFive Farm
Pro forma effects of the acquisition on the results of operations
Total revenues	$ 8,074,268
Net income (loss) attributable to common stockholders	$ (8,332,387)
Net income (loss) per common share	$ (0.16)
Weighted average number of basic and diluted common shares outstanding	50,895,301
TREES Englewood
Pro forma effects of the acquisition on the results of operations
Total revenues	$ 13,918,865	$ 15,884,322
Net income (loss) attributable to common stockholders	$ (8,110,671)	$ (7,218,878)
Net income (loss) per common share	$ (0.10)	$ (0.10)
Weighted average number of basic and diluted common shares outstanding	84,560,130	73,275,611
Trees Oregon
Pro forma effects of the acquisition on the results of operations
Total revenues	$ 10,606,719	$ 6,830,005
Net income (loss) attributable to common stockholders	$ (8,664,841)	$ (8,666,967)
Net income (loss) per common share	$ (0.11)	$ (0.15)
Weighted average number of basic and diluted common shares outstanding	75,948,281	57,318,876

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - Discontinued Operations, Held-for-sale - Next Big Crop [Member] - USD ($)	Aug. 02, 2021	Jul. 16, 2021
DISCONTINUED OPERATIONS
Total of consideration		$ 150,000
Percentage of profits generated		10.00%
Period for percentage of profit		twelve months
Additional consideration	$ 75,000
Percentage of profit eliminated	10.00%

DISCONTINUED OPERATIONS - Asset

DISCONTINUED OPERATIONS - Assets and Liabilities of Discontinued Operations (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
DISCONTINUED OPERATIONS
Cash and cash equivalents	$ 0	$ 5,551,000
Current assets discontinued operations		712,010
Current liabilities discontinued operations		742,064
Operations Segment
DISCONTINUED OPERATIONS
Accounts receivable, net		187,185
Prepaid expenses and other current assets		519,274
Current assets discontinued operations		706,459
Property and equipment, net		43,697
Noncurrent assets discontinued operations		43,697
Accounts payable and accrued expenses		169,492
Customer deposits		517,931
Current liabilities discontinued operations		687,423
Security Segment
DISCONTINUED OPERATIONS
Cash and cash equivalents		5,551,000
Current assets discontinued operations		5,551,000
Accounts payable and accrued expenses		1,513,000
Current liabilities discontinued operations		1,513,000
Consumer Goods Segment
DISCONTINUED OPERATIONS
Accounts payable and accrued expenses		53,128,000
Current liabilities discontinued operations		$ 53,128,000

DISCONTINUED OPERATIONS - Summa

DISCONTINUED OPERATIONS - Summary of the Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operations Segment
DISCONTINUED OPERATIONS
Total revenues	$ 1,138,758	$ 4,736,336
Cost of sales	1,157,035	4,078,571
Selling, general and administrative	407,648	797,148
Professional fees	4,944	35,976
Depreciation and amortization	11,359	15,778
Total costs and expenses	1,580,986	4,927,473
Loss from discontinued operations	(442,228)	(191,137)
Operations Segment | Service revenues
DISCONTINUED OPERATIONS
Total revenues	523,994	1,081,291
Operations Segment | Product revenues
DISCONTINUED OPERATIONS
Total revenues	$ 614,764	3,655,045
Security Segment
DISCONTINUED OPERATIONS
Total revenues		120,207,000
Cost of sales		88,541,000
Selling, general and administrative		83,829,000
Depreciation and amortization		2,174,000
Total costs and expenses		174,544,000
Loss from discontinued operations		(54,337,000)
Security Segment | Service revenues
DISCONTINUED OPERATIONS
Total revenues		120,207,000
Consumer Goods Segment
DISCONTINUED OPERATIONS
Total revenues		33,000
Selling, general and administrative		5,582,000
Total costs and expenses		5,582,000
Loss from discontinued operations		(5,549,000)
Consumer Goods Segment | Product revenues
DISCONTINUED OPERATIONS
Total revenues		$ 33,000

DISCONTINUED OPERATIONS - Cash

DISCONTINUED OPERATIONS - Cash Flows Related to Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
DISCONTINUED OPERATIONS
Accounts receivable	$ 45,402	$ 36,249
Prepaid expenses and other assets	595,324	(165,252)
Accounts payable and accrued expenses	(168,716)	(24,910)
Operations Segment
DISCONTINUED OPERATIONS
Accounts receivable	187,185	(101,981)
Prepaid expenses and other assets	519,274	(212,624)
Depreciation and amortization	11,359	15,778
Capital expenditures		(9,489)
Accounts payable and accrued expenses	(169,492)	5,641
Customer deposits	$ (517,931)	(44,872)
Security Segment
DISCONTINUED OPERATIONS
Accounts receivable		280,058,000
Prepaid expenses and other assets		17,780,000
Depreciation and amortization		2,174,000
Accounts payable and accrued expenses		(86,796,000)
Customer deposits		(60,940,000)
Consumer Goods Segment
DISCONTINUED OPERATIONS
Accounts receivable		7,836,000
Prepaid expenses and other assets		14,394,000
Accounts payable and accrued expenses		$ (71,340,000)

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Concentration Risk [Line Items]
Bad debt expense	$ 53,386	$ 136,000
Accounts Receivable [Member]
Concentration Risk [Line Items]
Bad debt expense	$ 43,000	$ 9,000

ACCOUNTS RECEIVABLE - Schedule

ACCOUNTS RECEIVABLE - Schedule of Accounts Receivable (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
ACCOUNTS RECEIVABLE
Accounts receivable	$ 141,188	$ 149,605
Less: Allowance for doubtful accounts	(61,000)	(9,000)
Total	$ 80,188	$ 140,605

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Aug. 02, 2021	May 30, 2019	Mar. 31, 2019	Jan. 03, 2019
NOTES RECEIVABLE
Notes receivable	$ 73,000	$ 350,000
Bad debt expense	53,386	136,000
Proceeds on notes receivable	$ 591,717
CCR Note
NOTES RECEIVABLE
Loan amount					$ 375,000
Interest rate, percentage	18.00%				12.00%
Aggregate principal amount				$ 375,000
Proceeds from loan origination fee	$ 15,000
BB Note
NOTES RECEIVABLE
Interest rate, percentage						11.00%
Aggregate principal amount						$ 100,000
CCR Note
NOTES RECEIVABLE
Notes receivable	1,608	375,000
BB Note
NOTES RECEIVABLE
Notes receivable	40,000	$ 100,000
Proceeds on notes receivable	60,000
NBC Note
NOTES RECEIVABLE
Notes receivable	$ 75,000		$ 75,000

NOTES RECEIVABLE - Schedule of

NOTES RECEIVABLE - Schedule of Notes Receivable (Details) - USD ($)	Dec. 31, 2021	Aug. 02, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	$ 73,000		$ 350,000
Less: Current portion	(73,000)		(350,000)
Allowance for doubtful accounts	(43,608)		(125,000)
CCR Note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	1,608		375,000
BB Note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	40,000		100,000
NBC Note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	75,000	$ 75,000
Total Principal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	$ 116,608		$ 475,000

INVENTORIES, NET (Details)

INVENTORIES, NET (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
INVENTORIES, NET
Raw materials	$ 13,343	$ 8,137
Work-in-progress and finished goods	1,109,740	363,662
Inventories, net	$ 1,123,083	$ 371,799

PREPAIDS AND OTHER CURRENT AS_3

PREPAIDS AND OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
PREPAIDS AND OTHER CURRENT ASSETS
Prepaid insurance	$ 79,897	$ 73,827
Other	69,178	151,295
Total	$ 149,075	$ 225,122

PROPERTY AND EQUIPMENT, NET - D

PROPERTY AND EQUIPMENT, NET - Depreciation Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
PROPERTY AND EQUIPMENT, NET
Depreciation expense	$ 192,232	$ 134,058

PROPERTY AND EQUIPMENT, NET - S

PROPERTY AND EQUIPMENT, NET - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
PROPERTY AND EQUIPMENT, NET
Furniture, fixtures and equipment	$ 950,380	$ 514,369
Software	103,817	103,817
Biological assets	13,000	13,000
Total	1,067,197	631,186
Less: Accumulated depreciation	(386,870)	(219,661)
Total, Net	$ 680,327	$ 411,525

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Schedule of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INTANGIBLE ASSETS
Intangible Assets, net	$ 5,999,813
Tradename
INTANGIBLE ASSETS
Intangible Assets, Gross	6,323,780	$ 1,050,000
Accumulated Amortization	323,967	65,625
Intangible Assets, net	$ 5,999,813	$ 984,375
Estimated Life (in years)	10 years	10 years

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Estimated Amortization Expense (Details)	Dec. 31, 2021USD ($)
Estimated amortization expense
2022	$ 622,602
2023	622,602
2024	622,602
2025	622,602
2026	622,602
Thereafter	2,886,803
Intangible Assets, net	$ 5,999,813

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Amortization Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INTANGIBLE ASSETS AND GOODWILL
Amortization expense	$ 308,342	$ 65,625

INTANGIBLE ASSETS AND GOODWIL_5

INTANGIBLE ASSETS AND GOODWILL - Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Goodwill, Beginning Balance	$ 2,484,200
Goodwill acquired	8,799,657	$ 2,484,200
Impairment	(2,484,200)	0
Goodwill, Ending Balance	$ 8,799,657	$ 2,484,200

LEASES (Details)

LEASES (Details)	Dec. 30, 2021USD ($)	Sep. 02, 2021USD ($)item	May 13, 2020USD ($)ft²item	Nov. 30, 2021	Dec. 31, 2020USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2022
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Right-of-use asset					$ 1,836,455	$ 3,065,152	$ 1,836,455
Lease liability						3,149,571
Rent expense						$ 614,953	$ 380,607
Lease, Greenhouse (Boulder, CO)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Leased space (in sq ft) | ft²			17,000
Initial term of lease (in years)			5 years
Number of options to renew lease | item			2
Lease renewal term (in years)			5 years
Monthly lease payments			$ 30,000
Escalation percentage						1.50%
Percentage of annual escalation						3.00%
Incremental borrowing rate			22.80%		20.00%		20.00%
Increase in right-of-use asset					$ 246,250
Increase in operating lease liability					$ 246,250
Discount rate			20.00%
Borrowing term			15 years
Right-of-use asset			$ 1,877,423			$ 1,796,983
Lease liability			$ 1,877,423			1,873,607
Lease, Greenhouse (Boulder, CO) | Forecast
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Percentage of annual escalation								3.00%
Retail space (Englewood, CO)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Initial term of lease (in years)		5 years
Number of options to renew lease | item		2
Lease renewal term (in years)		3 years
Monthly lease payments		$ 10,000
Escalation percentage		3.00%
Percentage of annual escalation		4.00%
Discount rate		20.00%
Borrowing term		11 years
Right-of-use asset		$ 602,140				584,258
Lease liability						591,741
Office space (Denver, CO)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Remaining lease term (in months)		15 months
Monthly lease payments		$ 7,150
Escalation percentage				3.00%
Discount rate		20.00%
Borrowing term		15 months
Right-of-use asset		$ 98,211				73,138
Lease liability						73,451
Lease Portland (Portland, OR)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Remaining lease term (in months)	5 years 6 months
Monthly lease payments	$ 5,124
Percentage of annual escalation	5.00%
Discount rate	20.00%
Borrowing term	5 years 6 months
Right-of-use asset	$ 229,501					229,501
Lease liability	$ 229,501					229,501
Lease Waterfront (Portland, OR)
OPERATING LEASE RIGHT-OF-USE ASSET / OPERATING LEASE LIABILITY
Initial term of lease (in years)	5 years
Lease renewal term (in years)	5 years
Monthly lease payments	$ 6,683
Percentage of annual escalation	3.00%
Discount rate	20.00%
Borrowing term	10 years
Right-of-use asset	$ 381,272					381,271
Lease liability	$ 409,987					$ 381,272

LEASES - Future Remaining Minim

LEASES - Future Remaining Minimum Lease Payments (Details)	Dec. 31, 2021USD ($)
Future remaining minimum lease payments
2022	$ 729,356
2023	663,351
2024	678,771
2025	694,633
2025	711,290
Thereafter	4,990,009
Total	8,467,410
Less: Present value adjustment	(5,317,839)
Operating lease liability	$ 3,149,571

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Accounts payable	$ 621,603	$ 1,051,653
Accrued payroll, taxes and vacation	403,136	176,702
Other	145,969	115,914
Total	$ 1,170,708	$ 1,344,269

ACCRUED STOCK PAYABLE (Details)

ACCRUED STOCK PAYABLE (Details) - USD ($)	Feb. 18, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
ACCRUED STOCK PAYABLE
Balance at beginning of the period, Shares				359,415
Balance at end of the period, Shares		1,769,537	359,415	1,769,537	359,415
Warrant cashless exercises, Shares					259,415
Trees Waterfront LLC
ACCRUED STOCK PAYABLE
Number of shares granted		1,669,537
Common Stock awards
ACCRUED STOCK PAYABLE
Consultant stock award, Amount	$ 60,900
Consultant stock award, Shares	100,000
Warrant cashless exercises, Amount					$ 33,961
Stock price on date of grant (in dollars per share)	$ 0.61
Consultant stock award, shares issued		0		0
Warrant cashless exercises, Shares					259,415
Common Stock awards | Common Stock
ACCRUED STOCK PAYABLE
Balance at beginning of the period, Amount				$ 94,861	$ 80,657
Balance at beginning of the period, Shares				359,415	34,469
Employee stock award - accrual, Amount			$ 19,343		$ 19,343
Employee stock award - accrual, Shares					8,267
Consultant stock award, Amount					$ 60,900
Consultant stock award, Shares					100,000
Investor stock award - accrual, Amount					$ 2,185,000
Investor stock award - accrual, Shares					5,485,814
Warrant cashless exercises, Amount					$ 33,961
Balance at end of the period, Amount		$ 444,894	$ 94,861	$ 444,894	$ 94,861
Balance at end of the period, Shares		1,769,537	359,415	1,769,537	359,415
Trees Waterfront acquisition stock accrual, Shares				1,669,537
Trees Waterfront acquisition stock accrual, Amount				$ 383,994
Stock issued, Amount				$ (33,961)	$ (2,285,000)
Stock issued, Shares				(259,415)	(5,528,550)
Warrant cashless exercises, Shares					259,415
2020 A warrants
ACCRUED STOCK PAYABLE
Cashless exercise of warrants (in shares)			282,213

NOTES PAYABLE - Schedule of Not

NOTES PAYABLE - Schedule of Notes Payable (Details) - USD ($)	Dec. 31, 2021	Sep. 17, 2021	May 31, 2021	Dec. 31, 2020	Dec. 23, 2020	Dec. 31, 2019
NOTES PAYABLE
Unamortized debt discount	$ (1,911,447)			$ (251,456)
Total	7,002,197			2,888,544
Less: Current portion	(1,094,398)
Long-term portion	5,907,799			2,888,544
10% Notes
NOTES PAYABLE
Debt carrying amount	6,580,000			$ 2,600,000
Interest rate (as a percent)				10.00%	10.00%	10.00%
15% Notes [Member]
NOTES PAYABLE
Debt carrying amount				$ 200,000
Interest rate (as a percent)		15.00%		15.00%		15.00%
Related party note payable
NOTES PAYABLE
Debt carrying amount	320,000		$ 30,000	$ 340,000	$ 320,000
Trees Acquisition Note
NOTES PAYABLE
Debt carrying amount	$ 2,013,644

NOTES PAYABLE - Aggregate Futur

NOTES PAYABLE - Aggregate Future Contractual Maturities of Long-Term Debt (Details)	Dec. 31, 2021USD ($)
Aggregate maturities of long-term debt
2022	$ 1,094,398
2023	3,838,524
2024	3,980,722
Total	$ 8,913,644

NOTES PAYABLE - TREES Notes (De

NOTES PAYABLE - TREES Notes (Details) - USD ($)	Feb. 15, 2022	Dec. 30, 2021	Oct. 15, 2021	Sep. 02, 2021	Dec. 31, 2021	Sep. 30, 2021
TREES Englewood
Debt Instrument [Line Items]
Consideration payable in equal monthly installments				$ 1,732,884		$ 1,732,884
Consideration payable in equal monthly amounts			$ 72,204
Term of consideration payable in equal monthly installments				24 months		24 months
Trees Oregon
Debt Instrument [Line Items]
Consideration payable in equal monthly installments		$ 497,371			$ 497,371
Consideration payable in equal monthly amounts	$ 20,724
Term of consideration payable in equal monthly installments		24 months			24 months

NOTES PAYABLE - 2020 10 Notes (

NOTES PAYABLE - 2020 10 Notes (Details)	Apr. 20, 2021USD ($)item$ / shares	Feb. 08, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2021USD ($)$ / shares	Dec. 31, 2020USD ($)$ / sharesshares	Sep. 17, 2021	Sep. 10, 2021$ / shares	Dec. 23, 2020	Jan. 08, 2020USD ($)
Debt Instrument [Line Items]
Additional paid-in capital			$ 75,891,414				$ 92,265,392	$ 75,891,414
Beneficial conversion feature							$ 1,110,039	$ 233,500
Common stock, par value (in dollars per share) | $ / shares		$ 0.001	$ 0.001				$ 0.001	$ 0.001		$ 0.001
10% Warrants
Debt Instrument [Line Items]
Interest rate (as a percent)	10.00%	10.00%	10.00%				10.00%	10.00%
Percentage of aggregate principal amount coverage		20.00%	20.00%
Exercise price of warrants | $ / shares	$ 0.56	$ 0.56	$ 0.56					$ 0.56
Stock issued | shares		592,858
Additional paid-in capital	$ 810,000	$ 429,300
10% Notes
Debt Instrument [Line Items]
Interest rate (as a percent)			10.00%	10.00%				10.00%			10.00%
Aggregate principal amount			$ 2,940,000					$ 2,940,000
Stock issued | shares			1,050,011					1,050,011
Amortization of debt discount							$ 86,759	$ 2,944
Beneficial conversion feature			$ 0
10% Notes 2021
Debt Instrument [Line Items]
Interest rate (as a percent)		10.00%
Aggregate principal amount		$ 1,660,000
Conversion price (in dollars per share) | $ / shares		$ 0.66
Debt conversion commitment price (in dollars per share) | $ / shares		$ 0.90
Amortization of debt discount							252,118	0
10% Notes April 2021
Debt Instrument [Line Items]
Interest rate (as a percent)	10.00%
Aggregate principal amount	$ 2,300,000
Percentage of aggregate principal amount coverage	20.00%
Exercise price of warrants | $ / shares	$ 0.56
Conversion price (in dollars per share) | $ / shares	0.49
Debt conversion commitment price (in dollars per share) | $ / shares	$ 0.83
Amortization of debt discount							350,471	$ 0
Convertible note offering amount	$ 4,600,000
10% Investors
Debt Instrument [Line Items]
Interest rate (as a percent)	10.00%	10.00%	10.00%					10.00%
Proceeds from debt			$ 1,940,000
Conversion price trigger (as a percent)	80.00%	80.00%	80.00%
Number of lead investor | item	1
Aggregate principal amount invested	35.50%
10% Investors | Minimum
Debt Instrument [Line Items]
Conversion price (in dollars per share) | $ / shares	$ 0.65	$ 0.65	$ 0.65					$ 0.65
10% Investors | Maximum
Debt Instrument [Line Items]
Percentage of aggregate principal amount coverage	50.00%	50.00%	50.00%
Conversion price (in dollars per share) | $ / shares	$ 1	$ 1	$ 1					$ 1
15% Notes [Member]
Debt Instrument [Line Items]
Interest rate (as a percent)			15.00%	15.00%				15.00%	15.00%
Aggregate principal amount				$ 300,000	$ 2,031,000	$ 2,031,000
Proceeds from debt				300,000	$ 525,000	$ 525,000
Aggregate indebtedness amount			$ 1,000,000					$ 1,000,000
Additional paid-in capital			3,653					3,653
Amortization of debt discount							$ 0	279,676
Mortgage Loan
Debt Instrument [Line Items]
Aggregate principal amount												$ 975,000
Debt discount | 10% Warrants
Debt Instrument [Line Items]
Additional paid-in capital			254,400					254,400
Debt discount | 10% Notes April 2021
Debt Instrument [Line Items]
Additional paid-in capital	$ 692,500
Extinguishment of debt | 10% Notes
Debt Instrument [Line Items]
Additional paid-in capital			$ 131,000					$ 131,000
Extinguishment of debt | 15% Notes [Member]
Debt Instrument [Line Items]
Additional paid-in capital				$ 668,335

NOTES PAYABLE - Assumptions Use

NOTES PAYABLE - Assumptions Used to Calculate Fair Value of Warrants (Details)	Jan. 08, 2020	Apr. 20, 2021USD ($)	Feb. 08, 2021USD ($)	Dec. 31, 2020	Mar. 31, 2020	Sep. 30, 2019
10% Warrants | Current stock price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		0.0083	0.0112	0.0053
10% Warrants | Exercise price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		0.0056	0.0056	0.0056
10% Warrants | Risk-free interest rate
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		0.0081	0.0048	0.38
10% Warrants | Expected term (in years)
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		5	5	0.050
10% Warrants | Expected volatility
NOTES PAYABLE
Measurement input used to calculate fair value of warrants		1.15	1.18	115
15% Warrants | Current stock price | Minimum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants					0.0045
15% Warrants | Current stock price | Maximum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants					0.0067
15% Warrants | Exercise price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants					0.0045
15% Warrants | Risk-free interest rate | Minimum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants					0.0068
15% Warrants | Risk-free interest rate | Maximum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants					0.0162
15% Warrants | Expected term (in years) | Minimum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants					0.0083
15% Warrants | Expected term (in years) | Maximum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants					0.0306
15% Warrants | Expected volatility | Minimum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants					1.12
15% Warrants | Expected volatility | Maximum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants					1.19
12% Warrants | Current stock price | Minimum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants						0.0082
12% Warrants | Current stock price | Maximum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants						0.0092
12% Warrants | Exercise price
NOTES PAYABLE
Measurement input used to calculate fair value of warrants						0.0130
12% Warrants | Risk-free interest rate | Minimum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants						0.0163
12% Warrants | Risk-free interest rate | Maximum
NOTES PAYABLE
Measurement input used to calculate fair value of warrants						0.0168
12% Warrants | Expected term (in years)
NOTES PAYABLE
Measurement input used to calculate fair value of warrants						0.0110
12% Warrants | Expected volatility
NOTES PAYABLE
Measurement input used to calculate fair value of warrants						1.24
Mortgage Loan
NOTES PAYABLE
Spread on variable rate	10.00%
Mortgage Loan | Prime rate
NOTES PAYABLE
Spread on variable rate	5.25%

NOTES PAYABLE - SBI Debt (Detai

NOTES PAYABLE - SBI Debt (Details) - USD ($)	Feb. 18, 2020	Dec. 31, 2021	Dec. 31, 2020	May 29, 2020	Jan. 08, 2020
NOTES PAYABLE
Debt extinguishment		$ (233,374)	$ (1,638,009)
Additional paid-in capital		$ 92,265,392	75,891,414
Debt principal amount converted			957,056
Mortgage Loan
NOTES PAYABLE
Notes issued					$ 975,000
Convertible Note
NOTES PAYABLE
Notes issued	$ 934,000
Interest rate (as a percent)	10.00%
Conversion price trigger (as a percent)	80.00%
Conversion price (in dollars per share)	$ 0.49			$ 0.40
Share price (in dollars per share)				$ 0.40
Debt extinguishment	$ 184,000
Conversion price trigger (in dollars per share)	$ 0.61
Debt principal amount converted			934,000
Accrued interest			$ 23,000
Shares issued upon conversion			2,215,892
Convertible Note | Minimum
NOTES PAYABLE
Conversion price (in dollars per share)	$ 0.45
Extinguishment of debt | Convertible Note
NOTES PAYABLE
Additional paid-in capital	$ 233,500

NOTES PAYABLE - 15 Notes (Detai

NOTES PAYABLE - 15 Notes (Details)	Sep. 17, 2021USD ($)item$ / shares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)$ / sharesshares	Mar. 31, 2020USD ($)EquityInstrumentsshares	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 23, 2020	Jan. 08, 2020USD ($)	Sep. 30, 2019
NOTES PAYABLE
Repayment of notes							$ 416,610	$ 2,106,000
Debt principal amount converted								957,056
Additional paid-in capital		$ 75,891,414					92,265,392	$ 75,891,414
Warrant cashless exercises, Shares | shares								259,415
Debt extinguishment							(233,374)	$ (1,638,009)
15% Notes [Member]
NOTES PAYABLE
Interest rate (as a percent)	15.00%	15.00%	15.00%					15.00%	15.00%
Aggregate principal amount			$ 300,000	$ 2,031,000		$ 2,031,000			$ 300,000
Face amount of debt exchanged			1,000,000						1,000,000
Proceeds from debt			300,000	525,000		525,000
Repayment of notes		$ 2,100,000			$ 200,000
Repayment limit for full payment				$ 5,000,000
Number of warrants issued | EquityInstruments				3
Debt principal amount converted								$ 250,000
Number of warrants issued upon conversion | shares				6,993,000
Additional paid-in capital		$ 3,653						3,653
Amortization of debt discount							0	$ 279,676
15% Notes [Member] | Extinguishment of debt
NOTES PAYABLE
Additional paid-in capital			$ 668,335						$ 668,335
10% Notes
NOTES PAYABLE
Interest rate (as a percent)		10.00%	10.00%					10.00%	10.00%	10.00%
Aggregate principal amount		$ 2,940,000						$ 2,940,000
Amortization of debt discount							$ 86,759	2,944
10% Notes | Extinguishment of debt
NOTES PAYABLE
Additional paid-in capital		$ 131,000						131,000
12% Notes 2019 [Member]
NOTES PAYABLE
Interest rate (as a percent)												12.00%
Aggregate principal amount				$ 1,506,000		$ 1,506,000
Amortization of debt discount								$ 0	$ 12,635
Mortgage Loan
NOTES PAYABLE
Aggregate principal amount											$ 975,000
Warrant A 2020
NOTES PAYABLE
Number of warrants issued upon conversion | shares			250,000
Warrants exercised | shares							1,131,000
Shares issued in cashless exercise of warrants | shares							282,813
Warrant B 2020
NOTES PAYABLE
Number of warrants issued upon conversion | shares			250,000
Warrant C 2020
NOTES PAYABLE
Number of warrants issued upon conversion | shares			250,000
Warrant A
NOTES PAYABLE
Number of warrants issued | item	400,000
Warrant B
NOTES PAYABLE
Number of warrants issued | item	1,211,000
15% Warrants
NOTES PAYABLE
Interest rate (as a percent)		15.00%	15.00%	15.00%		15.00%	15.00%	15.00%	15.00%
Exercise price of warrants | $ / shares			$ 0.45						$ 0.45
Number of shares issued by each warrant | shares			1						1
Warrant, Exercise Price, Increase (in Dollars per share) | $ / shares	$ 1
Debt extinguishment	$ 233,374
15% Warrants | Maximum
NOTES PAYABLE
Exercise price of warrants | $ / shares			$ 1						$ 1
15% Warrants | Debt discount
NOTES PAYABLE
Additional paid-in capital			$ 333,056						$ 333,056
Common Stock awards
NOTES PAYABLE
Warrant cashless exercises, Amount								$ 33,961
Warrant cashless exercises, Shares | shares								259,415

NOTES PAYABLE - 2019 12 Notes (

NOTES PAYABLE - 2019 12 Notes (Details) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 29, 2020	Sep. 30, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
NOTES PAYABLE (Details) - 2019 12% Notes [Line Items]
Gain (loss) on extinguishment of debt			$ (233,374)	$ (1,638,009)
12% Notes 2019 [Member]
NOTES PAYABLE (Details) - 2019 12% Notes [Line Items]
Debt instrument, interest rate, percentage		12.00%
Conversion price trigger (in dollars per share)		$ 1.30
Minimum interest payment period		1 year 1 month 6 days
Notes issued		$ 1,506,000
Common stock subject to purchase (in shares)		1,506,000
Warrants recorded as a debt discount and additional paid-in capital		$ 93,500
Amortization of debt discount				0	$ 12,635
15% Notes [Member]
NOTES PAYABLE (Details) - 2019 12% Notes [Line Items]
Debt instrument, interest rate, percentage	15.00%
Notes issued	$ 1,506,000
Amortization of debt discount			$ 0	$ 279,676
8.5% April 2018 [Member]
NOTES PAYABLE (Details) - 2019 12% Notes [Line Items]
Proceeds from issuance of warrants		400,000
Gain on restructuring of debt		$ 1,106,000

WARRANT DERIVATIVE LIABILITY -

WARRANT DERIVATIVE LIABILITY - Summary (Details)	May 31, 2019USD ($)$ / sharesshares	Feb. 29, 2020USD ($)itemshares	Mar. 31, 2021USD ($)shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	May 31, 2020shares	Jun. 30, 2019$ / shares
WARRANT DERIVATIVE LIABILITY
Proceeds from issuance of common stock and warrants | $	$ 3,000,000
Common stock, shares issued	3,000,000			89,551,993	60,813,673
Share price | $ / shares	$ 1
Gain (loss) on warrant derivative liability | $				$ (990,066)	$ 735,796
Class of Warrant or Right, Outstanding (in Shares)				16,117,343	16,531,825
2019 Warrants [Member}
WARRANT DERIVATIVE LIABILITY
Proceeds from issuance of common stock and warrants | $		$ 90,000
Shares issued in cashless exercise of warrants			747,208		2,443,641
Number of warrants issued	3,000,000
Exercise price of warrants | $ / shares	$ 1.30						$ 0.40
Common stock, other shares, outstanding						9,591,614
Warrants exercised		200,000	1,323,000		7,945,807
Adjustment to derivative liability | $		$ 82,241	$ 1,523,117		$ 3,241,188
Gain (loss) on warrant derivative liability | $				$ 990,066	$ (735,796)
Number of warrant holders | item		1
Class of Warrant or Right, Outstanding (in Shares)				322,807

WARRANT DERIVATIVE LIABILITY _2

WARRANT DERIVATIVE LIABILITY - Assumptions Used to Calculate Fair Value of 2019 Warrants (Details) - 2019 Warrants [Member}	Dec. 31, 2021	Dec. 31, 2020
Number of shares underlying the warrants
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants	3,228.07	16,458.07
Current stock price
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants	0.0022	0.0048
Exercise price
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants	0.0040	0.0040
Expected volatility
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants	0.94	1.08
Risk-free interest rate
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants	0.0126	0.0036
Expected term (in years)
WARRANT DERIVATIVE LIABILITY
Measurement input used to calculate fair value of warrants	0.0241	0.0341

WARRANT DERIVATIVE LIABILITY _3

WARRANT DERIVATIVE LIABILITY - Schedule of Level 3 Financial Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Changes in the fair value of the warrant derivative liability
Beginning balance	$ 561,368	$ 4,620,593
Warrant exercise	(1,523,117)	(3,323,429)
Change in fair value of warrants derivative liability	990,066	(735,796)
Ending balance	$ 28,317	$ 561,368

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - 2353 SB, LLC - USD ($)	Nov. 01, 2020	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
Lease agreement terms	3 years
Monthly lease payments	$ 12,866.66
Initial payment (including security deposit)		$ 39,633.32

DEFERRED TAXES (Details)

DEFERRED TAXES (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Tax Credit Carryforward [Line Items]
Deferred tax asset net	$ 0	$ 0
Net operating loss carryforwards, domestic	36	$ 41
Net operating loss carryforward amount, not subject to expiration	43
Tax Credit Carryforward, Expire starting 2033 through 2037 [Member]
Tax Credit Carryforward [Line Items]
Net operating loss carryforward amount, subject to expiration	27
Tax Credit Carryforward, Expire starting 2041 [Member]
Tax Credit Carryforward [Line Items]
Net operating loss carryforward amount, subject to expiration	$ 7

DEFERRED TAXES - Schedule of De

DEFERRED TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
DEFERRED TAXES
Net operating loss carryforwards	$ 9,113,554	$ 8,438,428
Equity-based instruments	1,991,225	2,883,318
Long-lived assets and other	192,201	203,274
Capital loss carryforward	93,218	119,915
Deferred tax asset valuation allowance	(11,390,198)	(11,644,935)
Total	$ 0	$ 0

DEFERRED TAXES - Schedule of In

DEFERRED TAXES - Schedule of Income Tax Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
DEFERRED TAXES
Income tax benefit at statutory rate	$ (1,862,570)	$ (1,607,608)
State income tax benefit, net of Federal benefit	(88,898)	(178,226)
280E Disallowance	946,481	94,178
Equity-based instruments	64,735	103,372
Fair market value adjustment/loss on extinguishment derivative liabilities	312,590	(154,517)
Amortization of debt discount	176,128	412,823
Other	706,270	47,946
Valuation allowance	$ (254,736)	$ 1,282,032

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details)	Sep. 14, 2021USD ($)$ / sharesshares	Sep. 10, 2021USD ($)$ / sharesshares	Dec. 14, 2020USD ($)$ / sharesshares	May 29, 2020USD ($)$ / shares	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Feb. 08, 2021$ / shares	Oct. 04, 2020USD ($)	Jun. 01, 2020USD ($)	Mar. 31, 2020	Dec. 31, 2019$ / sharesshares	May 31, 2019$ / shares
STOCKHOLDERS' EQUITY
Value of shares issued during the period					$ 1,073,446	$ 3,000,000
Share price | $ / shares												$ 1
Purchase price per unit | $ / shares		$ 1,000
Common stock, par value (in dollars per share) | $ / shares		$ 0.001			$ 0.001	$ 0.001	$ 0.001
Preferred stock, par value (in dollars per share) | $ / shares					$ 0	$ 0
Preferred stock, shares authorized | shares					5,000,000	5,000,000
Warrants | shares					16,117,343	16,531,825
Deemed dividend						$ 830,494
Series A Preferred
STOCKHOLDERS' EQUITY
Value of shares issued during the period		$ 1,180,000
Number of common shares issued | shares		1,180
Number of units issued | shares		1,180
Aggregate amount sold		$ 1,180,000
Number of common stock issuable for each preferred share | shares	1,000	1,000
Number of preferred shares per unit | shares		1
Minimum capital raise	$ 5,000,000	$ 5,000,000
Preferred stock, par value (in dollars per share) | $ / shares	$ 0
Preferred stock, shares authorized | shares	5,000
Preferred stock, voting rights	None
Preferred stock, dividend (percentage)	6.00%
2020 Capital Raise
STOCKHOLDERS' EQUITY
Conversion ratio				0.75
Exercise price of warrants | $ / shares			$ 0.4917	$ 0.5565
Term of warrants				5 years
Debt issuance costs, net				$ 2,173,074
Deemed dividend			$ 732,494
Proceeds from sale of securities						$ 3,000,000
Shares of common stock sold | shares						7,532,010
Sale of stock, purchase price per share | $ / shares				$ 0.3983		$ 0.5565
Warrants to purchase | shares			1,631,000			5,649,007
Maximum percentage of common stock or voting power				20.00%
Outstanding balances of existing holders for which the Company will seek an extended maturity date								$ 2,331,000	$ 2,331,000
Amount of notes with extended maturity date								$ 600,000
Exercise price, as a percentage of common stock price				100.00%
2020 Capital Raise | Minimum
STOCKHOLDERS' EQUITY
Proceeds from sale of securities				$ 2,185,000
Exercise price, as a percentage of common stock price				0.45%
2020 Capital Raise | Maximum
STOCKHOLDERS' EQUITY
Proceeds from sale of securities				$ 3,000,000
Exercise price, as a percentage of common stock price				0.56%
Preferred Warrants
STOCKHOLDERS' EQUITY
Exercise price of warrants | $ / shares	$ 1.05
Term of warrants	5 years
Number of warrants per unit | shares		354,000
Threshold per share price during future capital raise | $ / shares	$ 1
Preferred Warrants | Series A Preferred
STOCKHOLDERS' EQUITY
Number of warrants per unit | shares		354,000
Warrants fair value		$ 117,131
Amount of warrants allocated to preferred stock		$ 1,073,446
15% Warrants
STOCKHOLDERS' EQUITY
Exercise price of warrants | $ / shares											$ 0.45
Number of warrants per unit | shares											1
Interest rate (as a percent)					15.00%	15.00%				15.00%	15.00%
15% Warrants | Maximum
STOCKHOLDERS' EQUITY
Exercise price of warrants | $ / shares											$ 1

STOCKHOLDERS' EQUITY - Schedule

STOCKHOLDERS' EQUITY - Schedule of Stock-Based Compensation Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
STOCKHOLDERS' EQUITY (Details) Schedule of Share-Based Compensation Expense [Line Items]
Stock-based compensation expense	$ 307,963	$ 1,504,389
Employee Awards [Member]
STOCKHOLDERS' EQUITY (Details) Schedule of Share-Based Compensation Expense [Line Items]
Stock-based compensation expense	21,525
Employee Awards [Member]
STOCKHOLDERS' EQUITY (Details) Schedule of Share-Based Compensation Expense [Line Items]
Stock-based compensation expense	$ 307,963	1,411,442
Consulting Awards [Member]
STOCKHOLDERS' EQUITY (Details) Schedule of Share-Based Compensation Expense [Line Items]
Stock-based compensation expense		$ 92,947

STOCKHOLDERS' EQUITY - Employee

STOCKHOLDERS' EQUITY - Employee Stock Options (Details)	Sep. 03, 2021item	Apr. 30, 2018shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	May 31, 2016shares	Oct. 29, 2014shares
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Number of shares authorized for issuance		15,000,000
Number of stock options modified | item	2
Stock-based compensation expense | $			$ 307,963	$ 1,504,389
Number of shares, granted			1,158,000
Unrecognized compensation expense | $				$ 132,816
Vesting period			1 year
Recognition period related to unvested Employee Awards			2 months
Employee Awards [Member]
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Stock-based compensation expense | $			$ 21,525
Number of shares, granted			1,158,000
Equity Incentive Plan 2014 | Employee Awards [Member]
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Number of shares authorized for issuance		15,000,000
Number of additional shares authorized		5,000,000
2020 Plan
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Number of shares authorized for issuance				10,000,000
2020 Plan | Employee Awards [Member]
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Number of shares, available to issue			9,100,000
Incentive Plan
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Share-based compensation arrangement. Description			On October 29, 2014, the Board authorized the adoption of and, on June 26, 2015, our stockholders ratified our 2014 Equity Incentive Plan for the issuance of 10 million shares of our common stock and, in April 2018, stockholders approved an increase of 5 million shares of common stock that may be granted (the “Incentive Plan”). The Incentive Plan provides for the issuance of up to 15 million shares of our common stock and is designed to provide an additional incentive to executives, employees, directors, and key consultants, aligning our long-term interests with participants. A Registration Statement on Form S-8 for the initial 10 million shares automatically became effective in May 2016, and a Registration Statement on Form S-8 for the additional 5 million shares and 900,000 shares under the Feinsod Agreement automatically became effective in June 2018 (collectively, the “Registration Statements”). The Registration Statements relate to 15,000,000 shares of our common stock, which are issuable pursuant to or, upon exercise of, options that have been granted or may be granted under our Incentive Plan. As of December 31, 2021, there were 6,600,271 shares available to issue under the Incentive Plan.
Number of shares available for grant, increase		5,000,000	900,000
Number of shares, available to issue			6,600,271
Incentive Plan | Equity Incentive Plan 2014 | Employee Awards [Member]
STOCKHOLDERS' EQUITY (Details) - Employee Stock Options [Line Items]
Number of shares authorized for issuance					10,000,000	10,000,000

STOCKHOLDERS' EQUITY - Schedu_2

STOCKHOLDERS' EQUITY - Schedule of Stock-Based Compensation Assumptions Employee Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Employee Awards [Member]
Schedule Of Share-based Compensation Assumptions Employee Awards [Line Items]
Expected life (years)	3 years	3 years
Employee Awards [Member] | Minimum
Schedule Of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price	$ 0.22	$ 0.31
Stock price	$ 0.22	$ 0.27
Volatility	100.00%	111.00%
Risk-free interest rate	0.29%	0.16%
Employee Awards [Member] | Maximum
Schedule Of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price	$ 0.95	$ 0.67
Stock price	$ 0.95	$ 0.67
Volatility	111.00%	114.00%
Risk-free interest rate	0.97%	1.53%
Consulting Awards [Member]
Schedule Of Share-based Compensation Assumptions Employee Awards [Line Items]
Exercise price		$ 0.61
Stock price		$ 0.61
Volatility		101.00%
Risk-free interest rate		1.47%
Expected life (years)		1 year

STOCKHOLDERS' EQUITY - Consulti

STOCKHOLDERS' EQUITY - Consulting Services (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
STOCKHOLDERS' EQUITY
Value of shares issued during the period	$ 1,073,446	$ 3,000,000

STOCKHOLDERS' EQUITY - Feinsod

STOCKHOLDERS' EQUITY - Feinsod Employment Agreement (Details)	Aug. 06, 2019USD ($)$ / sharesshares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)
STOCKHOLDERS' EQUITY (Details) Feinsod Employment Agreement [Line Items]
Number of shares, granted | shares		1,158,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period		5 years
Fair value of awards, grant date		$ 628,496
Stock-based compensation expense		$ 307,963	$ 1,504,389
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		1 year
Feinsod Agreement 2019 [Member]
STOCKHOLDERS' EQUITY (Details) Feinsod Employment Agreement [Line Items]
Number of shares, granted | shares	1,000,000
Exercise price of warrants | $ / shares	$ 4.51
Threshold, consecutive trading days	5
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic and Diluted Share | $ / shares	$ 0.83
Stock-based compensation expense		$ 0	$ 57,342
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	10 years

STOCKHOLDERS' EQUITY - Schedu_3

STOCKHOLDERS' EQUITY - Schedule of Employee and Consulting Awards Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Class of Warrant or Right [Line Items]
Granted	1,158,000
Employee Awards [Member]
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares	4,903,545	7,266,420
Outstanding, Weighted-Average Exercise Price per Share	$ 1.11	$ 1.03
Outstanding, Weighted-Average Remaining Contractual Term	5 years 3 months 18 days
Outstanding, Aggregate Intrinsic Value	$ 22,000
Granted	1,158,000
Granted	$ 0.82
Exercised, Number of Shares	(394,670)
Exercised, Weighted-Average Exercise Price per Share	$ 0.52
Forfeited or expired	(3,126,205)
Forfeited or expired, Weighted-Average Exercise Price per Share	$ 1.04
Exercisable, Number of Shares	3,893,665
Exercisable, Weighted-Average Exercise Price per Share	$ 1.21
Exercisable, Weighted-Average Remaining Contractual Term	5 years 7 months 6 days	5 years 6 months
Exercisable, Aggregate Intrinsic Value	$ 4,000	$ 167,000
Consulting Awards [Member]
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares		100,000
Outstanding, Weighted-Average Exercise Price per Share		$ 1.22
Forfeited or expired	(40,000)
Forfeited or expired, Weighted-Average Exercise Price per Share	$ 0.61
Outstanding and exercisable, Number of Shares	60,000
Outstanding and exercisable, Weighted-Average Exercise Price per Share	$ 1.55
Outstanding and exercisable, Weighted-Average Remaining Contractual Term	2 years 3 months 18 days
Exercisable, Weighted-Average Remaining Contractual Term		2 years 3 months 18 days
Warrants with Debt [Member]
Class of Warrant or Right [Line Items]
Outstanding, Number of Shares		7,421,011	8,473,214
Outstanding, Weighted-Average Exercise Price per Share		$ 0.46	$ 0.64
Outstanding, Weighted-Average Remaining Contractual Term		2 years
Outstanding, Aggregate Intrinsic Value		$ 478,925
Granted	1,868,518	7,143,011
Granted	$ 0.56	$ 0.42
Exercised, Number of Shares		(1,131,000)
Exercised, Weighted-Average Exercise Price per Share		$ 0.40
Forfeited or expired	(1,204,000)	(7,064,214)
Forfeited or expired, Weighted-Average Exercise Price per Share	$ 0.65	$ 0.63
Outstanding and exercisable, Number of Shares	8,085,529
Outstanding and exercisable, Weighted-Average Exercise Price per Share	$ 0.58
Outstanding and exercisable, Weighted-Average Remaining Contractual Term	2 years 9 months 18 days

STOCKHOLDERS' EQUITY - Schedu_4

STOCKHOLDERS' EQUITY - Schedule of Stock-Based Compensation Assumptions (Details)	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
15% Warrants
STOCKHOLDERS' EQUITY (Details) Schedule Of Share-based Compensation Assumptions [Line Items]
Interest rate (as a percent)	15.00%	15.00%	15.00%	15.00%

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	Dec. 31, 2021	Dec. 31, 2020
NET LOSS PER SHARE
Stock options	4,963,545	7,366,420
Warrants	16,117,343	16,531,825
Accrued stock payable	1,769,537	359,415
Convertible notes	5,785,450	2,261,538
Preferred stock	1,180,000
Possibly dilutive equity instruments	29,815,875	26,519,198

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	Dec. 23, 2020USD ($)item	Jun. 03, 2020USD ($)	Dec. 31, 2021USD ($)ft²	Dec. 31, 2020USD ($)	May 31, 2021USD ($)	Jun. 01, 2020USD ($)	Dec. 31, 2019
RELATED PARTY TRANSACTIONS
Number of board members | item	4
Accrued interest earned and owed			$ 33,435
Related party note payable
RELATED PARTY TRANSACTIONS
Aggregate amount	$ 320,000		320,000	$ 340,000	$ 30,000
10% Notes
RELATED PARTY TRANSACTIONS
Aggregate amount			6,580,000	$ 2,600,000
Interest rate (as a percent)	10.00%			10.00%			10.00%
Consulting agreement
RELATED PARTY TRANSACTIONS
Initial monthly consulting fees paid		$ 8,333
Aggregate amount of consulting fees paid			99.996	$ 58,333
Consulting agreement | Bellewood Holdings, LLC
RELATED PARTY TRANSACTIONS
Monthly rent expenses			10,000
Aggregate rent expense			$ 47,482
Subscription agreement
RELATED PARTY TRANSACTIONS
Outstanding balances of existing holders for which the Company will seek an extended maturity date						$ 2,331,000
Lease agreement
RELATED PARTY TRANSACTIONS
Leased space (in sq ft) | ft²			17,000
Monthly rent expenses			$ 34,636
Monthly rent attributable to base rent			30,900
Monthly rent attributable to property taxes			3,736
Aggregate rent expense			$ 458,000	$ 286,000

SEGMENT INFORMATION - Net Loss

SEGMENT INFORMATION - Net Loss by Segment (Details)	12 Months Ended
	Dec. 31, 2021USD ($)segment	Dec. 31, 2020USD ($)
Segment Reporting Information
Number of operating segments | segment	3
Revenues	$ 5,912,727	$ 2,279,867
Revenues	5,927,199	2,383,704
Costs and expenses	(9,060,664)	(1,803,873)
Segment operating income (loss)	(3,147,937)	475,994
Corporate expenses	(5,279,214)	(7,903,679)
Net loss from continuing operations before income taxes	(8,427,151)	(7,427,685)
Operating segments | Retail
Segment Reporting Information
Revenues	3,515,761
Costs and expenses	(3,112,595)
Segment operating income (loss)	403,166
Operating segments | Cultivation
Segment Reporting Information
Revenues	2,722,059	2,279,867
Costs and expenses	(6,273,162)	(1,865,399)
Segment operating income (loss)	(3,551,103)	414,468
Eliminations
Segment Reporting Information
Revenues	(325,093)
Costs and expenses	$ 325,093	61,526
Segment operating income (loss)		$ 61,526

SEGMENT INFORMATION - Total Ass

SEGMENT INFORMATION - Total Assets by Segment (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
SEGMENT INFORMATION
Total assets	$ 22,024,345	$ 8,518,767
Corporate
SEGMENT INFORMATION
Total assets	1,709,496	1,567,021
Operating segments
SEGMENT INFORMATION
Total assets	22,024,345	8,530,950
Operating segments | Retail
SEGMENT INFORMATION
Total assets	16,831,580
Operating segments | Cultivation
SEGMENT INFORMATION
Total assets	$ 3,483,269	6,208,222
Eliminations
SEGMENT INFORMATION
Total assets		(12,183)
Discontinued Operations
SEGMENT INFORMATION
Total assets		$ 755,707

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Trees MLK, Inc. - Subsequent Event	Jan. 05, 2022USD ($)shares
SUBSEQUENT EVENTS
Cash paid for acquisition	$ 256,582
Number of shares granted | shares	4,970,654
Payment in equal monthly installment	$ 384,873
Equal monthly installment period (in months)	24 months