FISION (FSSN) 10-K 3 Jan 23 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 22, 2022	Jun. 30, 2022
Cover [Abstract]
Entity Registrant Name	FISION Corporation
Entity Central Index Key	0001487931
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Entity Common Stock Shares Outstanding		462,878,589
Entity Public Float			$ 2,955,037
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-53929
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	27-2205792
Entity Interactive Data Current	Yes
Entity Address Address Line 1	1650 West End Blvd
Entity Address Address Line 2	Suite 100
Entity Address City Or Town	Minneapolis
Entity Address State Or Province	MN
Entity Address Postal Zip Code	55416
City Area Code	612
Local Phone Number	927-3700
Auditor Firm Id	5036
Auditor Name	Assurance Dimensions
Auditor Location	Margate, Florida

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current Assets:
Cash	$ 369,986	$ 7,504
Accounts receivable, net	77,960	767
Notes Receivable, net of allowance for doubtful accounts (Note 5)	30,669	0
Total Current Assets	478,615	8,271
Property, plant and equipment	126,765	173
Other Assets:
Goodwill	182,384	8,800
Intangible assets, net of accumulated amortization	564,644	35,473
Deposits	206	206
Total Assets	1,352,614	52,923
Current Liabilities:
Accounts payable, accrued expenses and other current liabilities	1,103,331	983,789
Derivative liability	347,903	4,251,179
Current portion of long-term debt: SBA/PPP Loan	27,435	88,600
Notes payable and accrued interest - related party, net of debt discount of $0 and $20,951 respectively	76,250	632,832
Notes payable, net of debt discount of $0 and $33,568 respectively	894,300	1,141,957
Total Current Liabilities	2,449,219	7,098,357
Long-Term Liabilities:
Long-Term SBA-PPP loan	0	88,600
Contingent liability - Scoreinc.com acquisition	358,671
Long-Term Convertible Notes Payable and accrued interest, related party, net of debt discount of $57,673 and $67,963 respectively	442,327	163,704
Long-Term Convertible Notes Payable, net of debt discount of $121,137 and $275,689 respectively	601,863	199,349
Total Long-Term Liabilities	1,402,861	451,653
Total Liabilities	3,852,080	7,550,010
Stockholders' Deficit:
Preferred Stock, $0.0001 Par value, 20,000,000 shares authorized, no shares issued and outstanding	0	0
Common Stock, $0.0001 Par value, 500,000,000 shares authorized 459,128,589 and 381,923,708 shares issued and outstanding, respectively	45,913	38,192
Additional paid in capital	28,928,637	26,768,046
Accumulated deficit	(31,474,016)	(34,303,325)
Total Stockholders' Deficit	(2,499,466)	(7,497,087)
Total Liabilities and Stockholders' Deficit	$ 1,352,614	$ 52,923

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current Liabilities
Notes payable, net of debt discount	$ 0	$ 33,568
Notes payable, net of debt discount related party	0	20,951
Long-Term Liabilities
Long-Term convertible notes payable, net of debt discount, related party	57,673	67,963
Long-Term convertible notes payable, net of debt discount	$ 121,137	$ 275,689
Stockholders' Deficit
Preferred stock, shares par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	459,128,589	381,923,708
Common stock, shares outstanding	458,128,589	381,923,708

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUE	$ 620,496	$ 361,888
COST OF SALES	157,991	87,361
GROSS PROFIT	462,505	274,527
OPERATING EXPENSES
Sales and marketing	23,938	5,474
Research and development	452,493	340,232
General and administrative	1,216,103	1,121,825
TOTAL OPERATING EXPENSES	1,692,534	1,467,531
OPERATING LOSS	(1,230,029)	(1,193,004)
OTHER INCOME / (EXPENSES)
Interest expense	(263,119)	(738,443)
Amortization of debt discount	(612,391)	(318,694)
Other expenses	0	(5,228)
Gain/(Loss) on fair value of derivatives	2,806,495	(195,682)
Gain/(Loss) on extinguishment of debt / settlement of debt	1,439,079	(40,482)
Loss on fair value of Scoreinc.com contingent liability	(75,698)	0
Gain/(Loss) on settlement of note receivable	555,928	(48,258)
SBA-PPP loan forgiveness	179,183	0
Other income	29,861	48,258
TOTAL OTHER INCOME (EXPENSES)	4,059,338	(1,298,529)
NET INCOME/(LOSS)	$ 2,829,309	$ (2,491,533)
Net income/(loss) per common share - basic	$ 0.01	$ (0.01)
Weighted average common shares outstanding - basic	443,551,469	285,323,216
Net income/(loss) per common share - diluted	$ 0	$ (0.01)
Weighted average common shares outstanding - diluted	509,942,058	285,323,216

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS DEFICIT - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2019		135,685,981
Balance, amount at Dec. 31, 2019	$ (7,689,959)	$ 13,569	$ 24,108,264	$ (31,811,792)
Common stock issued for cash, shares		5,000,000
Common stock issued for cash, amount	50,000	$ 500	49,500	0
Stock Issued for True-Up & Penalty Shares, shares		9,625,000
Stock Issued for True-Up & Penalty Shares, amount	48,703	$ 963	47,740	0
Stock issued for services, shares		16,974,659
Stock issued for services, amount	102,000	$ 1,697	100,303	0
Warrants/Options granted for services	394,893	$ 0	394,893	0
Conversion of notes payable and accrued interest, shares		214,638,068
Conversion of notes payable and accrued interest, amount	2,088,809	$ 21,463	2,067,346	0
Net loss	(2,491,533)	$ 0	0	(2,491,533)
Balance, shares at Dec. 31, 2020		381,923,708
Balance, amount at Dec. 31, 2020	$ (7,497,087)	$ 38,192	26,768,046	(34,303,325)
Common stock issued for cash, shares	3,750,000
Stock issued for services, shares		8,864,460
Stock issued for services, amount	$ 225,000	$ 886	224,114	0
Conversion of notes payable and accrued interest, shares		59,696,050
Conversion of notes payable and accrued interest, amount	1,727,203	$ 5,971	1,721,232	0
Net loss	2,829,309	$ 0	0	2,829,309
Warrants exercised, shares		8,644,371
Warrants exercised, amount	216,109	$ 864	215,245	0
Balance, shares at Dec. 31, 2021		459,128,589
Balance, amount at Dec. 31, 2021	$ (2,499,466)	$ 45,913	$ 28,928,637	$ (31,474,016)

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 Income for the Period	$ 2,829,309	$ (2,491,533)
Net cash used in operating activities:
Common stock issued for services	225,000	102,000
Amortization of pre-paid stock issued	0	533,064
Depreciation and amortization	133,202	10,083
True-up and penalty shares issued	0	48,703
Stock warrants/stock options issued for services	0	394,893
Change in fair value of derivative liabilities	(2,806,495)	(195,682)
Loss (Gain) on extinguishment of debt/gain on settlement of debt	(1,439,079)	(40,482)
Loss on change in fair value of Score contingent liability	75,698	0
Loan Forgiveness (SBA-PPP Loan)	(179,183)	0
Impairment and other charges	0	5,000
Bad debt expense	0	48,258
Gain on settlement of notes receivable	(555,928)	0
Amortization of debt discount	612,391	318,694
(Increase) decrease in:
Accounts receivable	(77,193)	9,139
Other current assets	0	25,393
Change in interest receivable	(30,669)	(48,258)
Increase decrease in Deposits	0	(62,500)
Increase (decrease) in:
Accounts payable, accrued expenses and other current liabilities	268,091	1,113,657
Net Cash (Used) in Operating Activities	(944,856)	(229,571)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash collected on notes receivable	567,993	0
Payments made for construction in process	(126,765)	0
Net Cash Provided in Investing Activities	441,228	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments on note payable	(104,770)	(78,000)
Proceeds from note payable	780,271	78,000
Proceeds from SBA-PPP Loan	0	177,200
Repayments for related party notes and line of credit	(25,500)	(4,635)
Proceeds from issuance of common stock from warrant exercise	216,109	50,000
Net Cash Provided by Financing Activities	866,110	225,565
Net Increase (Decrease) in Cash	362,482	(7,006)
Cash at Beginning of Period	7,504	14,510
Cash at Beginning of Ending	369,986	7,504
Noncash investing and financing activities:
Accrued interest increasing notes receivable	0	48,258
Derivatives recorded as debt discount	150,099	301,589
Acquisition of subsidiary with convertible notes	456,399	0
Conversion of debt and accrued interest to common stock	1,727,203	2,088,809
Conversion of accrued salaries and accrued expenses to convertible notes payable, related party	0	1,091,356
Conversion of accrued salaries and accrued expenses to convertible notes payable	$ 0	$ 527,554

ORGANIZATION AND SIGNIFICANT AC

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES FISION Corporation (formerly DE Acquisition, Inc.), a Delaware corporation (the “Company”) was incorporated on February 24, 2010 and was inactive until 2015 when it merged with Fision Holdings, Inc., a Minnesota corporation, an operating software development business based in Minneapolis, Minnesota. As a result of this merger, Fision Holdings, Inc. became a wholly-owned subsidiary of the Company. Fision Holdings, Inc. was incorporated in Minnesota in 2010, and has developed and commercialized a proprietary cloud-based software platform which automates and integrates digital marketing assets and marketing communications in order to “bridge the gap” between the marketing and sales functions of any enterprise. The Company generates its revenues primarily from software licensing contracts typically having terms of one to three years and requiring monthly subscription fees based on the customer’s number of users and locations where used. The Company’s business model provides it with a high percentage of recurring revenues. In November 2020, the Company entered the business of owning and operating an ambulatory medical surgery center, also known as a “surgi-center,” through an acquisition of two Florida LLCs which are in the process of developing an Ambulatory Surgery Center in Ft Myers FL and supporting software to support this Ft Myers facility and other Ambulatory Surgery Centers. (See Note 10 – Related Party Transactions.) In May-August 2021, we acquired Scoreinc.com, Inc., a Puerto Rico corporation (“Score”), a leading provider of SaaS credit repair software solutions, resulting in Score becoming a wholly owned subsidiary of the Company. See Note 11. The terms “Fision,” “we,” “us,” and “our,” refer to FISION Corporation, a Delaware corporation and its wholly-owned operating subsidiary Fision Holdings, Inc., a Minnesota corporation. Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and pursuant to the rules and regulations of the SEC. The significant accounting policies described below, together with other notes that follow, are an integral part of the consolidated financial statements. Principles of Consolidation These consolidated financial statements include the accounts of FISION Corporation, a Delaware corporation, its wholly-owned Minnesota subsidiary Fision Holdings, Inc, a Minnesota corporation, its two wholly-owned Florida LLCs (Ft Myers ASC LLC and ASC SoftDev LLC), and its Score subsidiary in Puerto Rico from the date of the Score acquisition. All material intercompany transactions and balances have been eliminated in consolidation. Use of estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ materially from those estimates and assumptions. Such estimates include management’s assessments of the useful lives and carrying values of property, plant and equipment and intangible assets, and the related depreciation and amortization methods applied. Such estimates also include the carrying value of goodwill and the fair values of derivative securities and financial instruments. Concentration of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash and accounts receivable. During 2021, we may have had cash deposits that exceeded Federal Deposit Insurance Corporation (“FDIC”) insurance limits of $250,000. As of December 31, 2021, the Company held $169,986 of cash deposits in excess of federally insured limits. We maintain cash balances at high quality financial institutions to mitigate this risk. We perform ongoing credit evaluations of our customers and generally do not require collateral from them to do business with us. Cash equivalents We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2021 and 2020, the Company had no cash equivalents. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable related to the products and services sold are recorded at the time revenue is recognized and are presented on the balance sheet net of allowance for doubtful accounts. The ultimate collection of the receivable may not be known for several months after services have been provided and billed. We have established an allowance for doubtful accounts based upon factors pertaining to the credit risk of specific customers, analyses of current and historical cash collections, and the aging of receivables. Delinquent accounts are written-off when the likelihood for collection is remote and/or when we believe collection efforts have been fully exhausted and we do not intend to devote any additional efforts in an attempt to collect the receivable. We adjust our allowance for doubtful accounts balance on a quarterly basis. The Company had an allowance for doubtful accounts of $4,122 and $0 as of December 31, 2021 and 2020, respectively. Property and Equipment Property and equipment are capitalized and stated at cost, and any additions, renewals or betterments are also capitalized. Expenditures for maintenance and repairs are charged to earnings as incurred. If property or equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from our accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method with estimated lives as follows: Furniture and fixtures 5years Computer and office equipment 5 years Lease Accounting In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 31, 2018. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company has adopted ASU 2016-02 on leases and has evaluated the impact of ASU 2016-02 on the Company’s financial statements and disclosures, and currently does not believe that its application has a material impact on the consolidated financial statements. As of December 31, 2021, the Company has no leases, and pays for virtual office on a month-to-month basis. Impairment of long-lived assets We follow paragraph 360-10-05-4 of the FASB Accounting Standards Codification for long-lived assets. Our long-lived assets are required to be reviewed for impairment annually, or whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. We assess the recoverability of our long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. Goodwill and Other Intangible Assets Business combinations are accounted for using the acquisition method of accounting. Acquired intangible assets are recognized and reported separately from goodwill. Goodwill represents the excess cost of acquisition over the fair value of net assets acquired. Intangible assets with finite lives are amortized over their estimated lives using the straight-line method. On an annual basis, during the fourth quarter, the Company evaluates whether there has been a change in the estimated useful life or if certain impairment indicators exist. Goodwill is tested for impairment at least annually and more frequently if events or circumstances, such as adverse changes in the business climate, indicate there may be justification for conducting an interim test. In testing goodwill for impairment, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of the entity is less than its carrying amount. In making this assessment, the Company considers all relevant events and circumstances. These include, but are not limited to, macroeconomic conditions, industry and market considerations and the entity’s overall financial performance. If the Company concludes, based on its qualitative assessment, that it is more likely than not that the fair value of the is at least equal to its carrying amount, then the Company concludes that the goodwill of the entity is not impaired and no further testing is performed. However, if the Company determines, based on its qualitative assessment, that it is more likely than not that the fair value is less than its carrying amount, then the Company will perform the quantitative goodwill impairment test. At the Company’s option, it may, in any given period, bypass the qualitative assessment and proceed directly to the quantitative approach. The quantitative assessment begins with a comparison of the fair value of the entity to its carrying amount, including goodwill. If the fair value is less than its carrying amount, an impairment loss shall be recognized in an amount equal to the difference, limited to the total amount of goodwill. Revenue recognition In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Codification (“ASC”) 606, Revenue From Contracts With Customers, originally effective for public business entities with annual reporting periods beginning after December 15, 2016. On August 12, 2015, the FASB issued an Accounting Standards Update (“ASU”), Revenue From Contracts With Customers (Topic 606): Deferral of the Effective Date, which deferred the effective date of ASC 606 for one year. ASC 606 provides accounting guidance related to revenue from contracts with customers. For public business entities, ASC 606 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. This new revenue recognition standard (new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The Company has implemented the five-step process in determining revenue recognition from contracts with customers. Revenue is recognized in the period the services are provided over the contract period, normally one (1) to three (3) years. We invoice one-time startup and implementation costs, such as consolidating and uploading digital assets of the customer, upon completion of those services as one performance obligation and recorded as revenue when completed. Monthly services, such as internet access to software as a service (SaaS), hosting, and weekly backups are invoiced monthly as another performance obligation and recorded as revenue over time. The Company disaggregates its revenue into its major product lines as follows: For the year ended: December 31, 2021 December 31, 2020 Marketing software solutions $ 385,154 $ 361,888 Credit repair software solutions 235,342 - Net income (loss) for dilutive earnings per share $ 620,496 $ 361,888 Company Recognizes Contract Liability for Its Performance Obligation Upon receipt of a prepayment from a customer, the Company recognizes a contract liability in the amount of the prepayment for its performance obligation to transfer goods and services in the future. When the Company transfers those goods and services and, therefore, satisfies its performance obligation to the customer, the Company will then recognize the revenue. Income taxes We follow Section 740 Income Taxes We adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regard to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. We had no material adjustments to our assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. Stock-Based Compensation We record stock-based compensation in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718, which requires us to measure the cost for any stock-based employee compensation at fair value and recognize the expense over the related service period. We recognize the fair value of stock options, warrants, and any other equity-based compensation issued to employees and non-employees as of the grant date. We use the Black Scholes model to measure the fair value of options and warrants. Net income (loss) per share We compute basic and diluted earnings per share amounts pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic earnings per share is computed by dividing net income (loss) available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity. The Calculations of basic and diluted earnings per share for the year ended December 31, 2021 and 2020 are: For the year ended: December 31, 2021 December 31, 2020 Net income (loss) $ 2,829,309 $ (2,491,533 ) Dilutive effect of convertible debt (2,194,104 ) - Net income (loss) for dilutive earnings per share $ 635,205 $ (2,491,533 ) Shares used to compute basic earnings per share 443,551,469 285,323,216 Dilutive effect of warrants and convertible debt 66,390,589 - Shares used to compute dilutive earnings per share 509,942,058 285,323,216 Basic earnings per share $ 0.01 $ (0.01 ) Diluted earnings per share $ 0.00 $ (0.01 ) For the year ended December 31, 2021 and 2020, there were 47,209,571 and 83,006,174 potentially dilutive securities not included in the calculation of weighted-average common shares outstanding since they would be anti-dilutive. Research and Development We expense all our research and development operations and activities as they occur. During the fiscal year ended December 31, 2021 we incurred total expenses of $452,493 for research and development. In comparison, during the fiscal year ended December 31, 2020 we incurred total expenses of $340,232 for research and development. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached, which for our software products, is generally shortly before the products are released to manufacturing. Once technological feasibility is reached, such costs are capitalized and amortized to cost of revenue over the estimated lives of the products. Advertising Costs We expense marketing and advertising costs as incurred. Marketing and advertising expenses for the years ended December 31, 2021 and 2020 were $23,938 and $5,474 respectively. The costs are included in the sales and marketing expenses on the consolidated statement of operations. Recently Issued Accounting Pronouncements We regularly monitor our compliance with applicable financial reporting standards and review new pronouncements and drafts thereof that are relevant to us. As a result of new standards, changes to existing standards and changes in their interpretation, we might be required to change our accounting policies, particularly concerning revenue recognition, the capitalized incremental costs to obtain a customer contract and lease accounting, to alter our operational policies and to implement new or enhance existing systems so that they reflect new or amended financial reporting standards, or to restate our published financial statements. Such changes may have an adverse effect on our business, financial position, and operating results, or cause an adverse deviation from our revenue and operating profit target, which may negatively impact our financial results. In June 2016, the FASB issued the update Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which changes the estimation of credit losses from an “incurred loss” methodology to one that reflects “expected credit losses” (the Current Expected Credit Loss model, or CECL) which requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. Measurement under CECL is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect collectability of reported amounts. The amendment is effective for the annual and interim periods ending after December 15, 2022 and we will continue to assess the impact, if any, this update will have on our consolidated financial statements. In August 2020, the FASB issued 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)”. This ASU reduces the number of accounting models for convertible debt instruments and convertible Preferred Stock. As well as amend the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. In addition, this ASU improves and amends the related EPS guidance. This standard is effective for us on January 1, 2023; adoption of this standard is not expected to have a material effect on our consolidated financial statements and related disclosures. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2021
GOING CONCERN
GOING CONCERN	NOTE 2 – GOING CONCERN These financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Our ability to continue as a going concern is contingent upon our ability to achieve and maintain profitable operations, and our ability to raise additional capital as required. We had a working capital deficiency of $1,970,604 and an accumulated deficit of $31,474,016 as of December 31, 2021, and we had an operating loss of $1,230,029 for 2021. These conditions raise substantial doubt about our ability to continue as a going concern for one year after issuance date of the financial statements. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty. Our ability to continue as a going concern depends on our ability to raise additional significant funds. The Company is attempting to raise such funds through private placements of its equity or debt (including convertible debt) securities, but there can be no assurance any such future funds will become available to us. Unless we can raise additional significant working capital, our business plan most likely will not succeed.

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2021
FAIR VALUE
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 3 – FAIR VALUE FASB ASC Topic 820 requires disclosure of and defines fair value of financial instruments and establishes a three-level valuation hierarchy for these disclosures. The carrying amounts reported in the balance sheet for receivables and current liabilities qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between their origination and their expected realization and their current market rate of interest. The three levels of valuation hierarchy for fair value determinations are defined as follows: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. An active market for an asset or liability is a market in which transactions for the asset or liability occur with significant frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Example of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on the Company’s assessment of the assumptions that market participants would use in pricing the asset or liability. The following table represents our assets and liabilities by level measured at fair value on a recurring basis at December 31, 2021. Level 1 Level 2 Level 3 Derivative Liability $ - $ - $ 347,903 The following table represents our assets and liabilities by level measured at fair value on a recurring basis at December 31, 2020. Level 1 Level 2 Level 3 Derivative Liability $ - $ - $ 4,251,179 The following assets and liabilities are measured on the consolidated balance sheets at fair value on a recurring basis utilizing significant unobservable inputs or Level 3 assumptions in their valuation. The following table provides a reconciliation of the beginning and ending balances of the liabilities. Fair Value Change in Fair Value January 1, fair December 31, 2020 Additions Value Conversions 2020 Derivative Liability $ 4,156,621 $ 276,876 $ 195,682 $ (378,000 ) $ 4,251,179 Fair Value Change in Fair Value January 1, fair December 31, 2021 Additions Value Conversions 2021 Derivative Liability $ 4,251,179 $ 150,095 $ (2,806,495 ) $ (1,246,876 ) $ 347,903 All gains and losses on assets and liabilities measured at fair value on a recurring basis and classified as Level 3 within the fair value hierarchy are recognized in other interest and expense in the accompanying financial statements. We also recognized a gain on extinguishment of debt of $1,439,079 for the year ended December 31, 2021. The derivative liability relating to warrants and the beneficial conversion feature of our convertible notes payable was $347,903 at December 31, 2021 and was computed using the following variables: Exercise price $0.0205--$0.2000 Expected volatility 122 % Expected term Due on demand to 24 Months Risk free interest rate 0.05–0.73% Expected dividends - Derivative Instruments The Company accounts for derivative instruments in accordance with Accounting Standards Codification 815, Derivatives and Hedging (“ASC 815”) If certain conditions are met, a derivative may be specifically designated as a hedge, the objective of which is to match the timing of gain or loss recognition on the hedging derivative with the recognition of (i) the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk or (ii) the earnings effect of the hedged forecasted transaction. For a derivative not designated as a hedging instrument, the gain or loss is recognized in income in the period of change.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2021
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE	NOTE 4 – ACCOUNTS RECEIVABLE Our accounts receivable at December 31, 2021 and 2020 consisted of the following: December 31, December 31, 2021 2020 Accounts receivable $ 77,960 $ 767 Less: Allowance for doubtful accounts - - $ 77,960 $ 767

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Dec. 31, 2021
NOTES RECEIVABLE
NOTES RECEIVABLE	NOTE 5 – NOTES RECEIVABLE Our notes receivable at December 31, 2021 and 2020 consisted of the following: December 31, December 31, 2021 2020 Notes receivable $ 373,701 $ 804,300 Accrued interest 6,540 101,200 Total 380,241 905,500 Less allowance for doubtful accounts (349,572 ) (905,500 ) Notes receivable, net $ 30,669 $ - While the failed Continuity Logic merger was pending, the Company made various bridge loans to Continuity Logic for working capital purposes, of which a total balance including accrued interest of $917,564 was still and in default as of March 31, 2021, with a secured loan balance of $460,447. The loans matured on August 31, 2019, bear interest at 6% per annum, and a portion of the notes for these loans are secured by a first priority perfected security interest on the accounts receivable of Continuity Logic, pursuant to a security agreement dated November 7, 2018. On February 4, 2019, the merger with Continuity Logic was terminated. The termination of the merger did not change of affect the continuing obligation of Continuity Logic to satisfy the future payment of these loans to the Company, and in 2019 the Company commenced a complaint against Continuity Logic LLC regarding the unpaid balance of these Notes Receivable. Continuity Logic is not a related party to the Company. The court action is ongoing while we also pursue reasonable collection activities. Due to the uncertainty of obtaining payment of these Notes, however, the Company has created an allowance for doubtful accounts of the entire amount of this Continuity Logic receivable, resulting no balance being recorded in our outstanding Notes Receivable for this debt. Additionally, the Company as a Petitioning Creditor has participated in an involuntary bankruptcy petition for Continuity Logic LLC in the United States Bankruptcy Court, District of New Jersey. Since the Company is the only secured lender, as a first priority and perfected lienholder, the Company expected the first $567,993 of collected proceeds less any bankruptcy court related costs to be released as of the date of the settlement with Continuity Logic LLC. Termination of Continuity Logic Merger and Subsequent Settlement While the Continuity Logic Merger was pending, the Company made various bridge loans to Continuity Logic for working capital, of which a total balance of $905,500 has been long overdue and is still outstanding. These loans matured on August 31, 2019, bear interest at 6% per annum, and a substantial portion of the Notes is secured by a first-priority perfected security interest on the accounts receivable of Continuity Logic. The termination of the Continuity Logic Merger did not change or affect the continuing obligation of Continuity Logic to satisfy the payment of these loans to the Company. The Company took a reserve as of December 31, 2019 of the entire $905,500 plus accrued interest against the balance of these notes receivables. Under a court approved settlement agreement dated June 28, 2021, which Continuity Logic LLC has satisfied its obligations within the time periods specified in the settlement agreement and made payments totaling $567,993 for the year ended December 31, 2021, all of which was received in the third quarter. The Company recorded a gain on this settlement of $555,928, net of $12,065 bad debt write offs recorded prior to the settlement, for the year ended December 31, 2021. Continuity Logic LLC was also required to pay the balance of the Company’s unsecured claim plus additional accrued interested by April 30, 2022. Continuity Logic LLC satisfied all the required obligations of the settlement agreement by making payments totaling $431,040 in the second quarter of 2022. Subsequently, both companies entered into a mutual release. During the year ended December 31, 2021, we settled and satisfied the complaint against us in a Minnesota District Court regarding our debt to Decathlon Alpha L.P. We used $60,000 of these Continuity Logic LLC settlement proceeds to make an initial payment on a this settled complaint with Decathlon Alpha L.P. The Company made the final settlement payment of $117,500 on September 15, 2022.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment, stated at cost, less accumulated depreciation, consist of the following at December 31, 2021 and 2020: December 31, December 31, 2021 2020 Equipment $ 15,720 $ 15,720 Furniture & Fixtures 471 471 Construction in Process 126,765 - Less: Accumulated Depreciation (16,190 ) (16,018 ) Net Property and Equipment $ 126,765 $ 173 Construction in process include architect fees and other costs related to the surgery center in Ft. Myers, Florida. For the year ending December 31, 2021, we recorded $173 of depreciation expense.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2021
INTANGIBLE ASSETS AND GOODWILL
INTELLECTUAL PROPERTY: SOFTWARE AND GOODWILL	NOTE 7 – INTANGIBLE ASSETS AND GOODWILL December 31, Intangible assets: 2021 2020 Software Code $ 68,500 $ 68,500 Developed technology – Scoreinc.com acquisition 215,000 - Permits – Scoreinc.com acquisition 17,300 - Website – Scoreinc.com acquisition 302,800 - Partner agreement – Scoreinc.com acquisition 15,100 - Trade name – Scoreinc.com acquisition 112,000 - 730,700 68,500 Less: Accumulated Amortization (166,056 ) (33,027 ) Net Intangible assets $ 564,644 $ 35,473 Amortization expense for the year ended December 31, 2021 was $133,029. Our intangible assets will be amortized over three to five years and will be fully amortized at various times from 2024 to 2026. Amortization expense is estimated to be as follows: For the year ended December 31, 2022 $ 216,866 2023 216,866 2024 110,066 2025 18,146 2026 2,700 $ 564,644 A summary of changes in the Company’s goodwill consists of the following during the twelve months ending December 31, 2021 and 2020 respectively: December 31, Intellectual Property: Goodwill: 2021 2020 Goodwill – Scoreinc.com acquisition (Note 11) $ 173,584 $ - Goodwill – customer contracts 8,800 13,800 Less: Impairment Expense - (5,000 ) Goodwill $ 182,384 $ 8,800 Impairment Testing of Goodwill Goodwill is tested annually for impairment during the fourth quarter or earlier upon the occurrence of certain events or substantive changes in circumstances that indicate goodwill is more likely than not impaired. In connection with the annual goodwill impairment analysis performed during the fourth quarter of 2021, the Company determined that the fair value of our goodwill was greater than our book value, and therefore no goodwill impairment charge was recorded in 2021. In connection with the annual goodwill impairment analysis performed during the fourth quarter of 2020, the Company determined that the fair value of our goodwill on customer contracts was slightly less than our book value, and therefore we took a $5,000 goodwill impairment charge in the fourth quarter of 2020, as some of our customers did not renew our software licensing and hosing contracts at the end of fiscal year 2020.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
NOTES PAYABLE
NOTES PAYABLE	NOTE 8 – NOTES PAYABLE At December 31, 2021, we were indebted under various convertible and non-convertible Notes payable of $2,014,740, net of debt discount of $178,810. Such notes consist of short-term related party notes plus accrued interest of $76,250, long-term convertible related party notes plus accrued interest of $442,327, short-term non-related party notes payable of $894,300, and long-term non-related party convertible notes payable of $601,863. At December 31, 2020, we were indebted under various convertible and non-convertible Notes payable net of short-term and long-term debt discount of $398,171 for a total amount of $2,137,842, consisting of short-term related party notes plus accrued interest of $632,832, long-term convertible related party notes plus accrued interest of $163,704, short term non-related party notes of $1,141,957 and long term non-related party notes of $199,349, excluding the SBA/PPP loan. The short-term non-related party notes of $1,141,957 consist of convertible notes of $905,657 and $236,300 of non-convertible notes payable. As of December 31, 2021 and 2020, most short-term notes are in default. Convertible Notes In February 2020, we obtained a $78,000 convertible loan with Power Up Lending Group, whereby conversion provisions were only allowed past 180 days of the loan. This loan was paid back at the end of April 2020, less than three months later. The note had a 12% interest rate, per annum, with prepayment penalty provisions within the first six months. In April 2020, we obtained a Small Business Administration (“SBA”) long-term loan under the federal COVID-19 Payroll Protection Program (“PPP”) for $177,200, administered by Richfield/Bloomington Credit Union, having a term of 24 months and bearing interest of 1% per annum, with $1,244 accrued interest at December 31, 2020. The portion of the loan proceeds used for labor, utilities and office costs may be subject to loan forgiveness under the terms of the SBA/PPP program. The balance as of December 31, 2020 of $177,200 is included in the notes payable on the balance sheet. The SBA forgave the entire loan including accrued interest during 2021 resulting in the recognition of total loan forgiveness of $179,182 for the year ended December 31, 2021, which is recorded as Other Income in the accompanying Statement of Operations. During July-August 2020, related parties converted outstanding accrued expenses into some of the notes described above. Michael Brown, a director and our former CEO, converted accrued salaries and funds put into the Company into new convertible Notes of $493,597 maturing on June 30, 2021. These convertible notes were subsequently converted into common stock before maturity. Capital Market Solutions, LLC converted its $600,000 of accrued and unpaid consulting fees into a new short-term convertible note, 5% simple interest rate, maturing on July 31, 2021, for a total of $600,000. These related party notes have conversion terms of the greater of $.05 or a 10-day Volume Weighted Average Price (VWAP). (See Notes 9 and 10). During July 2020, Garry Lowenthal, our former Chief Financial Officer and former Director, who resigned both positions on February 28, 2019, converted outstanding accrued expenses, including unpaid severance pay, pursuant to an Employment Agreement, into a note for $281,054. Another creditor, Rubicon Software Ltd, our outsourced development and technology consulting vendor converted $246,500 of outstanding invoices into a convertible note of $246,500. Both of these non-affiliate noteholders have conversion terms of the greater of $.05 or a 10-day Volume Weighted Average Price (VWAP), 5% simple interest rate, both maturing on June 30, 2021. In January 2021, the Company issued a $150,000 note payable to an accredited investors accruing interest at 5%. The holder of the note has the option to convert the note into common stock currently held by CMS. In accordance with the acquisition of Score, as described below in Note 11, the Company issued the owner of Score a $500,000 senior secured convertible note payable accruing no interest and convertible into not more than 10 million shares of common stock at the higher of USD $0.05 per share or the VWAP over the last 10 trading days prior to conversion. The Company also committed to issue the owner of Score Inc. an additional unsecured convertible note payable by March 31, 2023 equal to Score’s average gross revenue during the calendar years ending 2021 and 2022. The unsecured note is convertible into not more than 10 million shares of common stock of Fision at USD $0.20 per share. The company has accounted for this contingent liability at fair value and recorded it as Contingent liability – Scorein.com acquisition on the balance sheet and the fair value conversion feature as derivative (See Note 3). The balance of this contingent note payable is $358,671 as of December 31, 2021. The Company recorded a loss of $75,698 as Other Expenses in the accompanying Statement of Operations to reflect the change in fair value of this contingency for the year ended December 31, 2021. Also in accordance with the acquisition of Score, the company assumed Score’s outstanding PPP loan for $27,435. This loan was fully forgiven by the SBA in June 2022. On December 9, 2021, the Company issued a total of $500,000 of convertible notes to two accredited investors bearing interest at 8% and due on December 9, 2023. The convertible notes may be converted by the holder into not more than 10 million shares of common stock based on the conversion price equal to the greater of $0.05 per share or a 10-day VWAP.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	12 Months Ended
	Dec. 31, 2021
STOCKHOLDERS DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 9 – STOCKHOLDERS’ DEFICIT The Company is authorized to issue 500,000,000 shares of common stock and 20,000,000 shares of preferred stock, both having $.0001 par value per share. At December 31, 2021 and 2020 there were 458,128,589 and 381,923,708 outstanding shares of common stock and no outstanding shares of preferred stock. As of December 31, 2021, the Company has committed to issue 572,367,199 shares of common stock including shares currently outstanding and shares committed through debt conversion features and warrants, which is 72,367,199 shares over the authorized limit. These commitments include 47,209,571 out of the money warrants. Common Shares Issued in 2021 Director services During the second quarter ended June 30, 2021, we issued a total of 1,659,450 restricted common shares valued at $50,000 to our directors for their quarterly management services, including 396,825 shares valued at $12,500 to John Bode, 420,875 share valued at $12,500 to Michael Brown, 420,875 shares valued at $12,500 to William Gerhauser, and 420,875 shares valued at $12,500 to Greg Nagel. During the third quarter ended September 30, 2021, we issued a total of 2,491,454 restricted common shares valued at $62,500 to our directors for their quarterly management services, including 592,417 shares valued at $12,500 to John Bode, 435,540 shares valued at $12,500 to Michael Brown, 435,540 shares valued at $12,500 to William Gerhauser, 435,540 shares valued at $12,500 to Greg Nagel, and 592,417 shares valued at $12,500 to Joshua Carmona. During the fourth quarter ended December 31, 2021, we issued a total of 2,708,562 restricted common shares valued at $62,500 to our directors for their quarterly management services, including 502,008 shares valued at $12,500 to John Bode, 502,008 shares valued at $12,500 to Joshua Carmona, 568,182 shares valued at $12,500 to William Gerhauser, 568,182 shares valued at $12,500 to Greg Nagel, and 568,182 shares valued at $12,500 to Michael Brown. Shares issued for note conversions For the year ended December 31, 2021, related parties converted debt and accrued interest into restricted common stock as follows: i) director Michael Brown converting his Note balance of $254,227 at $.05 per share into 5,084,535 restricted shares; ii) affiliate Capital Market Solutions LLC (controlled by CEO and director William Gerhauser) converting its Note balances of $214,556 at $.05 per share into 4,291,122 restricted shares; iii) affiliate Ignition Capital (also controlled by Mr. Gerhauser) converting its Note balance of $165,292 at $.03 per share into 5,509,733 restricted shares; and iv) affiliate MGA Holdings (also controlled by Mr. Gerhauser) converting its Note balance of $98,450 at $.03 per share into 3,281,667 restricted shares. Exercise of warrants Common Shares Issued in 2020 Director and advisory services From August to December 2020 we issued the following restricted common shares for services as a director pursuant to independent director agreements. Shares were calculated based on the closing stock price for each quarterly period of service. i) 675,676 shares valued at $12,500 to John Bode for three months services from June-August 2020; ii) 4,791,667 shares valued at $25,000 to Gregory Nagel for six months services from April-September 2020; iii) 1,420,455 shares valued at $12,500 to John Bode for three months services from September-November 2020; and iv) 399,361 shares valued at $12,500 to Gregory Nagel for three months services from October-December 2020. In May 2020, we issued 5,000,000 restricted common shares valued at $14,500 to two accredited investors for advisory services to the Company. The shares were valued based on the closing stock price on date of transaction. True-up and penalty shares issued Stock sold for cash Shares issued for note conversions In December 2020, director Michael Brown converted $250,000 of outstanding notes payable at $0.05 per share to 5,000,000 restricted common stock and affiliate CMS (controlled by director and CEO William Gerhauser) converted $500,000 of outstanding notes payable at $0.05 per share to 10,000,000 restricted shares of common stock.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTIES	NOTE 10 – RELATED PARTY TRANSACTIONS CMS has additional short term notes for a total of $76,111 as of December 31, 2020, which have been in default since 2019. Also, an additional short-term note for $82,500 with affiliate MGA Capital LLC and two additional short-term notes for an aggregate of $148,778 with affiliate Ignition Capital, LLC are also in default, as of December 31, 2020, whereby MGA Capital and Ignition Capital are partially owned by our director William Gerhauser. CMS, MGA Capital, and Ignition Capital all converted these short-term notes payable into common stock during 2021 as noted above. Incident to the note conversions during 2021 described above, certain related party noteholders converted an aggregate of $732,525 of their Notes and accrued interest into 18,167,057 shares of our restricted common stock. See Note 9 above. Incident to the note conversions during 2020 described above, certain related party noteholders converted an aggregate of $750,000 of their Notes and accrued interest into 15,000,000 shares of our restricted common stock. See Note 9 above. During the year ended December 31, 2021 and 2020, we issued a total of 8,864,200 and 11,974,659 shares of our restricted common stock to our directors for management services. See Note 9 above.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2021
ACQUISITIONS
ACQUISITION OF SCORE INC.	NOTE 11 – ACQUISITIONS In November 2020, the Company acquired 100% of the membership interests of two Florida limited liability companies from Capital Market Solutions, LLC (“CMS”), which are Ft Myers ASC LLC (“Ft Myers ASC”) and ASC SoftDev LLC (“SoftDev”). These two LLCs were organized by CMS in the fall of 2020 to engage in the development and operation of medical Ambulatory Surgery Center. CMS is an affiliate of the Company and its largest shareholder, and is controlled by William Gerhauser, a director of the Company. This acquisition and its terms were specifically considered and approved by our two independent and disinterested directors, who also were advised by independent outside legal counsel. Neither Mr. Gerhauser nor any other representative of CMS participated in the vote of our Board of Directors to approve this acquisition. As of December 31, 2020, the Ft Myers ASC and SoftDev had no assets or liabilities, and accordingly, the Company has not recorded any assets or liabilities for this transaction. The financial position as of December 31, 2021 and results of operations for the year ended December 31, 2021 of Ft Myers ASC and SoftDev has been consolidated into the Company’s financial statements. On April 1, 2021, the Company entered into a Memorandum of Understanding (“MOU”) with Scoreinc.com, Inc., a Puerto Rico Corporation (“Score”) and Joshua Carmona (“Carmona”), an individual who owned 100% of Score. This MOU contained the material terms of the acquisition by Fision Corporation of 100% of Score including its subsidiaries. On May 30, 2021, the Company entered into a definitive Purchase and Sale Agreement (“PSA”) with Score, Carmona, and VIP Solutions, LLC (“VIP”), a subsidiary of Score, and pursuant to the PSA, the Company acquired 100% of Score to become a wholly owned subsidiary of Fision Corporation. The Company also acquired certain assets of VIP listed in the PSA. Score is an Act 73 company under Puerto Rico law that is in the enterprise software space and currently provides business to business solutions for approximately 100 US companies in the credit repair sector. Mr. Carmona owned 100% of Score capital stock free and clear of all liens and encumbrances of any kind, and VIP owned its assets acquired by the Company free and clear of all liens and encumbrances of any kind. For accounting and general purposes, the date of acquisition of Score was considered to be the May 30, 2021 date of the PSA, although the final closing occurred in August 2021 only after a required certified audit of Score’s business operations and financial position was completed and accepted by Fision. In consideration for this acquisition of Score, we issued to Carmona a Senior Secured Promissory Note for $500,000 substantially in the form attached as Exhibit 1 of the PSA, convertible into not more than ten (10) million shares of common stock of Fision at the higher of USD $0.05 per share or at the volume weighted average price (VWAP) over the last 10 trading days prior to conversion. Fision will also issue to Carmona not later than March 31, 2023 a second, unsecured promissory note in a form satisfactory to Fision and Carmona in an amount equal to Score’s average gross revenue during calendar years ending 2021 and 2022, which will be convertible into not more than 10 million shares of common stock of Fision at USD $0.20 per share and will contain the usual and customary protections and adjustments for future corporate actions, including but not limited to pricing adjustments for reverse stock splits. The Company is accounting for this contingency as a derivative (See Note 3). We also appointed Carmona as a member of our Board of Directors and as our Chief Operating Officer. His sole compensation for these management services will be $50,000 per year paid at $12,500 quarterly in shares of restricted common stock of Fision as determined by the closing stock price on the last trading day of each calendar quarter. The acquisition was accounted for using the purchase method of accounting. Score is a leading industry provider of software and services that empower credit repair organizations to be compliant and successful. ScoreCEO, its credit repair software as a service (SaaS) platform is used by many credit repair organizations to achieve success. The purchase of Score was a stock purchase, which included the acquisition of all its assets and the assumption of certain liabilities. The aggregate purchase price consisted of the following: Fair value convertible note, with conversion into common stock $ 419,300 Contingent consideration liability 320,070 Additional consideration 50,000 Purchase price $ 789,370 The following table summarizes the estimated fair values of Score assets acquired and certain liabilities assumed at the date of acquisition to allocated the purchase price: Cash $ 17,954 Accounts receivable, net 358 Intangible asset – Developed technology 215,000 Intangible asset – Permits 17,300 Intangible asset – Website 302,800 Intangible asset – Partner agreement 15,100 Intangible asset – Trade name 112,000 Goodwill 173,584 Total Assets 854,096 Accounts payable and accrued expenses (limited to $50,000) (37,291 ) PPP loan payable (27,435 ) Total Liabilities 64,726 ) Net Purchase Price $ 789,370 The Company has reported $235,342 of revenue from Score in the Consolidated Statements of Operations for the year ended December 31, 2021 representing Score revenue for the period subsequent to acquisition. The following table summarizes the Company’s pro forma results of operations including Score as if the acquisition occurred on January 1, 2020: For the year ended: December 31, 2021 December 31, 2020 Revenue $ 778,342 $ 886,565 Costs of Sales 178,251 115,244 Gross Profit 600,091 771,321 Operating Expenses Sales and marketing 23,938 7,336 Research and development 452,493 339,632 General and administrative 1,269,736 1,598,964 1,746,167 1,945,932 Operating Loss (1,146,076 ) (1,174,611 ) Other Income/(Expenses) 4,214,866 (1,299,558 ) Net Income/(Loss) $ 3,068,790 $ (2,474,169 )

COMMITMENTS CONTINGENCIES

COMMITMENTS CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Contingencies and Commitments (Note 12)
COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS & CONTINGENCIES Management has concluded that the COVID-19 outbreak in 2020 may have a significant impact on business in general, but the potential impact on the Company is not currently measurable. Due to the level of risk this virus may have on the global economy, it is at least reasonably possible that it could have an impact on the operations of the Company in the near term that could materially impact the Company’s financials. Management has not been able to measure the potential financial impact on the Company but will review commercial and federal financing options should the need arise. In March 2020, the outbreak of COVID-19 (coronavirus) caused by a novel strain of the coronavirus was recognized as a pandemic by the World Health Organization, and the outbreak has become increasingly widespread in the United States, including in each of the areas in which the Company operates. While to date the Company has not been required to stop operating, management is evaluating its use of its office space, virtual meetings and the like. The Company continues to monitor the impact of the COVID-19 (coronavirus) outbreak closely. The extent to which the COVID-19 (coronavirus) outbreak will impact our operations, ability to obtain financing or future financial results is uncertain. The Company is party to a contingent liability in relation to the acquisition of Score Inc. By March 31, 2023, the Company is required to issue the previous owner of Score Inc an unsecured promissory note in an amount equal to Score’s average gross revenue during calendar years ending 2021 and 2022, which will be convertible into not more than 10 million shares of common stock of Fision at USD $0.20 per share and will contain the usual and customary protections and adjustments for future corporate actions, including but not limited to pricing adjustments for reverse stock splits. The Company has recorded this contingent liability as a Contingent liability – Scoreinc.com acquisition in the balance sheet at an estimate fair value of $358,671 as of December 31, 2021. We currently are not a party to any material legal proceedings against us, nor are we aware of any pending or threatened litigation that could have a material adverse effect on our business, operating results or financial condition.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
Contingencies and Commitments (Note 12)
LEASES	NOTE 13 – LEASES As the Company no longer leases any office, administrative or operational facilities other than a “virtual” office location in Minneapolis on a monthly basis, the Company currently does not have any leases, and accordingly, the Company has not recorded any liabilities on the balance sheet, as of December 31, 2021 and 2020.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Contingencies and Commitments (Note 12)
INCOME TAXES	NOTE 14 – INCOME TAXES At December 31, 2021 and 2020, we had available Federal and state net operating loss carryforwards to reduce future taxable income. The amounts available were approximately $20,110,730 and $22,869,765 for Federal and state purposes, respectively. The Federal carryforward for the Net Operating Loss (NOL) for 2014-2017 expires in 2038, while the Federal carryforward NOL for 2018, 2019 and 2020 has no expiration date, and the state carryforward expires in 2023. Given our history of net operating losses, our management has determined that it is more likely than not that we will not be able to realize the tax benefit of the carryforwards. Accordingly, we have not recognized a deferred tax asset for this benefit. Effective January 1, 2007, we adopted FASB guidelines that address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. This guidance also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. At the date of adoption, and as of December 31, 2020 and 2019, we did not have a liability for unrecognized tax benefits, and no adjustment was required at adoption. Our policy is to record interest and penalties on uncertain tax provisions as income tax expense. As of December 31, 2021 and 2020, we have not accrued interest or penalties related to uncertain tax positions. Additionally, tax years 2018 through 2020 remain open to examination by the major taxing jurisdictions to which we are subject. Upon any attainment of sustainable taxable income by us, our management will assess the likelihood of realizing the tax benefit associated with the use of the carryforwards and will recognize a deferred tax asset at that time. The items accounting for the difference between income taxes computed at the federal statutory rate and the provision for income taxes are as follows: 2021 2020 Income tax at federal Statutory rate 21.0 % 21.0 % Effects of permanent differences (1.3 )% (4.6 )% Effect of temporary differences (4.1 )% 4.6 % Effects of state taxes (net of federal taxes) 0 % 0 % Change in valuation allowance (15.6 )% (21.1 )% 0.0 % 0.0 % Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. As of December 31, 2021 and 2020 our deferred income tax asset is calculated using nondeductible accrued interest of $482,349 and $557,577, a nondeductible reserve for the notes receivable of $349,572 and $905,500, respectively, and a cumulative estimated net tax operating loss of $20,966,216 and $22,869,765, respectively, that is available to offset future taxable income, if any, in future periods, subject to expiration and other limitations imposed by the Internal Revenue Service. Management has considered our operating losses incurred to date and believes that a full valuation allowance against the deferred tax assets is required as of December 31, 2021 and 2020. Utilization of our net operating losses may be subject to substantial limitations if the Company experiences a 50% change in ownership, as provided by the Internal Revenue Code and similar state provisions. The Federal carryforward for the Net Operating Loss (NOL) for 2014-2017 expires in 2038, while the Federal carryforward NOL for 2018, 2019, 2020 and 2021 has no expiration date, and the state carryforward expires in 2023.

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2021
Contingencies and Commitments (Note 12)
WARRANTS	NOTE 15 – WARRANTS We have the following outstanding warrants to purchase our common stock at December 31, 2021 and 2020: Weighted Weighted Average Average Aggregate Number of Exercise (Remaining Intrinsic Shares Price Term in yrs) Value Balance December 31, 2019 70,363,049 $ 0.13 1.08 $ - Granted 5,000,000 0.10 Forfeited or cancelled (5,185,749 ) 0.24 Balance December 31, 2020 70,177,300 $ 0.15 1.10 $ 11,843 Granted - - Exercised (8,644,371 ) 0.03 Expired or cancelled (14,323,358 ) 0.20 Balance December 31, 2021 47,209,571 $ 0.15 1.58 $ -

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Dec. 31, 2021
Contingencies and Commitments (Note 12)
CONCENTRATIONS	NOTE 16 – CONCENTRATIONS For the year ended December 31, 2021 two customers each accounted for more than 10% of our revenues, including 43% from one customer and 12% from another customer. For the year ended December 31, 2020 three customers each accounted for more than 10% of our revenues, including 38% from one customer, 21% from a second customer and 12% from a third customer. A significant reduction for any reason in the use of our software solutions by one or more of our major customers could harm our business materially.

COVID-19 LOAN and LOAN FORGIVEN

COVID-19 LOAN and LOAN FORGIVENESS	12 Months Ended
	Dec. 31, 2021
COVID-19 LOAN and LOAN FORGIVENESS
COVID-19 LOAN and LOAN FORGIVENESS	NOTE 17 - COVID-19 LOAN and LOAN FORGIVENESS In April 2020, we obtained an SBA long-term loan under the federal COVID-19 Payroll Protection Program (PPP) for $177,200, administered by Richfield/Bloomington Credit Union, having a term of 24 months and bearing interest of 1% per annum. The loan proceeds used for labor, office costs and utilities were subject to loan forgiveness under the terms of the SBA/PPP program. During the second quarter ended June 30, 2021, the SBA and Richfield/Bloomington Credit Union forgave any repayment of the entire loan and related accrued interest pursuant to which we recorded a total loan forgiveness of $179,183 as Other Income. We assumed an SBA COVID-19 PPP loan of $27,435 as part of our acquisition of Scoreinc.com. This loan was forgiven by the SBA in June 2022.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
SUBSEQUENT EVENTS
NOTE 14 - SUBSEQUENT EVENTS	NOTE 18- SUBSEQUENT EVENTS As of the date of this report, the following material subsequent events occurred after December 31, 2021: The Company issued an additional 3,750,000 shares of common stock to directors for their services during the period January 1, 2022 through the date of this report. The Company issued a director a $60,000 on demand convertible note payable. The note is convertible at the greater of $0.05 per share or the VWAP of the ten trading days prior to conversion. This director lent the Company an additional $10,000 on October 3, 2022 for operating cash flow purposes.

ORGANIZATION AND SIGNIFICANT _2

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
Basis Of Presentation	The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and pursuant to the rules and regulations of the SEC. The significant accounting policies described below, together with other notes that follow, are an integral part of the consolidated financial statements.
Principles of Consolidation	These consolidated financial statements include the accounts of FISION Corporation, a Delaware corporation, its wholly-owned Minnesota subsidiary Fision Holdings, Inc, a Minnesota corporation, its two wholly-owned Florida LLCs (Ft Myers ASC LLC and ASC SoftDev LLC), and its Score subsidiary in Puerto Rico from the date of the Score acquisition. All material intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ materially from those estimates and assumptions. Such estimates include management’s assessments of the useful lives and carrying values of property, plant and equipment and intangible assets, and the related depreciation and amortization methods applied. Such estimates also include the carrying value of goodwill and the fair values of derivative securities and financial instruments.
Concentration of Credit Risk	Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash and accounts receivable. During 2021, we may have had cash deposits that exceeded Federal Deposit Insurance Corporation (“FDIC”) insurance limits of $250,000. As of December 31, 2021, the Company held $169,986 of cash deposits in excess of federally insured limits. We maintain cash balances at high quality financial institutions to mitigate this risk. We perform ongoing credit evaluations of our customers and generally do not require collateral from them to do business with us.
Cash equivalents	We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2021 and 2020, the Company had no cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts receivable related to the products and services sold are recorded at the time revenue is recognized and are presented on the balance sheet net of allowance for doubtful accounts. The ultimate collection of the receivable may not be known for several months after services have been provided and billed. We have established an allowance for doubtful accounts based upon factors pertaining to the credit risk of specific customers, analyses of current and historical cash collections, and the aging of receivables. Delinquent accounts are written-off when the likelihood for collection is remote and/or when we believe collection efforts have been fully exhausted and we do not intend to devote any additional efforts in an attempt to collect the receivable. We adjust our allowance for doubtful accounts balance on a quarterly basis. The Company had an allowance for doubtful accounts of $4,122 and $0 as of December 31, 2021 and 2020, respectively.
Property and Equipment	Property and equipment are capitalized and stated at cost, and any additions, renewals or betterments are also capitalized. Expenditures for maintenance and repairs are charged to earnings as incurred. If property or equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from our accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method with estimated lives as follows: Furniture and fixtures 5years Computer and office equipment 5 years
Lease Accounting	In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 31, 2018. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company has adopted ASU 2016-02 on leases and has evaluated the impact of ASU 2016-02 on the Company’s financial statements and disclosures, and currently does not believe that its application has a material impact on the consolidated financial statements. As of December 31, 2021, the Company has no leases, and pays for virtual office on a month-to-month basis.
Impairment of long-lived assets	We follow paragraph 360-10-05-4 of the FASB Accounting Standards Codification for long-lived assets. Our long-lived assets are required to be reviewed for impairment annually, or whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. We assess the recoverability of our long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
Goodwill and Other Intangible Assets	Business combinations are accounted for using the acquisition method of accounting. Acquired intangible assets are recognized and reported separately from goodwill. Goodwill represents the excess cost of acquisition over the fair value of net assets acquired. Intangible assets with finite lives are amortized over their estimated lives using the straight-line method. On an annual basis, during the fourth quarter, the Company evaluates whether there has been a change in the estimated useful life or if certain impairment indicators exist. Goodwill is tested for impairment at least annually and more frequently if events or circumstances, such as adverse changes in the business climate, indicate there may be justification for conducting an interim test. In testing goodwill for impairment, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of the entity is less than its carrying amount. In making this assessment, the Company considers all relevant events and circumstances. These include, but are not limited to, macroeconomic conditions, industry and market considerations and the entity’s overall financial performance. If the Company concludes, based on its qualitative assessment, that it is more likely than not that the fair value of the is at least equal to its carrying amount, then the Company concludes that the goodwill of the entity is not impaired and no further testing is performed. However, if the Company determines, based on its qualitative assessment, that it is more likely than not that the fair value is less than its carrying amount, then the Company will perform the quantitative goodwill impairment test. At the Company’s option, it may, in any given period, bypass the qualitative assessment and proceed directly to the quantitative approach. The quantitative assessment begins with a comparison of the fair value of the entity to its carrying amount, including goodwill. If the fair value is less than its carrying amount, an impairment loss shall be recognized in an amount equal to the difference, limited to the total amount of goodwill.
Revenue recognition	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Codification (“ASC”) 606, Revenue From Contracts With Customers, originally effective for public business entities with annual reporting periods beginning after December 15, 2016. On August 12, 2015, the FASB issued an Accounting Standards Update (“ASU”), Revenue From Contracts With Customers (Topic 606): Deferral of the Effective Date, which deferred the effective date of ASC 606 for one year. ASC 606 provides accounting guidance related to revenue from contracts with customers. For public business entities, ASC 606 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. This new revenue recognition standard (new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The Company has implemented the five-step process in determining revenue recognition from contracts with customers. Revenue is recognized in the period the services are provided over the contract period, normally one (1) to three (3) years. We invoice one-time startup and implementation costs, such as consolidating and uploading digital assets of the customer, upon completion of those services as one performance obligation and recorded as revenue when completed. Monthly services, such as internet access to software as a service (SaaS), hosting, and weekly backups are invoiced monthly as another performance obligation and recorded as revenue over time. The Company disaggregates its revenue into its major product lines as follows: For the year ended: December 31, 2021 December 31, 2020 Marketing software solutions $ 385,154 $ 361,888 Credit repair software solutions 235,342 - Net income (loss) for dilutive earnings per share $ 620,496 $ 361,888 Company Recognizes Contract Liability for Its Performance Obligation Upon receipt of a prepayment from a customer, the Company recognizes a contract liability in the amount of the prepayment for its performance obligation to transfer goods and services in the future. When the Company transfers those goods and services and, therefore, satisfies its performance obligation to the customer, the Company will then recognize the revenue.
Income taxes	We follow Section 740 Income Taxes We adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regard to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. We had no material adjustments to our assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
Stock-Based Compensation	We record stock-based compensation in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718, which requires us to measure the cost for any stock-based employee compensation at fair value and recognize the expense over the related service period. We recognize the fair value of stock options, warrants, and any other equity-based compensation issued to employees and non-employees as of the grant date. We use the Black Scholes model to measure the fair value of options and warrants.
Net income (loss) per share	We compute basic and diluted earnings per share amounts pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic earnings per share is computed by dividing net income (loss) available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity. The Calculations of basic and diluted earnings per share for the year ended December 31, 2021 and 2020 are: For the year ended: December 31, 2021 December 31, 2020 Net income (loss) $ 2,829,309 $ (2,491,533 ) Dilutive effect of convertible debt (2,194,104 ) - Net income (loss) for dilutive earnings per share $ 635,205 $ (2,491,533 ) Shares used to compute basic earnings per share 443,551,469 285,323,216 Dilutive effect of warrants and convertible debt 66,390,589 - Shares used to compute dilutive earnings per share 509,942,058 285,323,216 Basic earnings per share $ 0.01 $ (0.01 ) Diluted earnings per share $ 0.00 $ (0.01 ) For the year ended December 31, 2021 and 2020, there were 47,209,571 and 83,006,174 potentially dilutive securities not included in the calculation of weighted-average common shares outstanding since they would be anti-dilutive.
Research and Development	We expense all our research and development operations and activities as they occur. During the fiscal year ended December 31, 2021 we incurred total expenses of $452,493 for research and development. In comparison, during the fiscal year ended December 31, 2020 we incurred total expenses of $340,232 for research and development. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached, which for our software products, is generally shortly before the products are released to manufacturing. Once technological feasibility is reached, such costs are capitalized and amortized to cost of revenue over the estimated lives of the products.
Advertising Costs	We expense marketing and advertising costs as incurred. Marketing and advertising expenses for the years ended December 31, 2021 and 2020 were $23,938 and $5,474 respectively. The costs are included in the sales and marketing expenses on the consolidated statement of operations.
Recently Issued Accounting Pronouncements	We regularly monitor our compliance with applicable financial reporting standards and review new pronouncements and drafts thereof that are relevant to us. As a result of new standards, changes to existing standards and changes in their interpretation, we might be required to change our accounting policies, particularly concerning revenue recognition, the capitalized incremental costs to obtain a customer contract and lease accounting, to alter our operational policies and to implement new or enhance existing systems so that they reflect new or amended financial reporting standards, or to restate our published financial statements. Such changes may have an adverse effect on our business, financial position, and operating results, or cause an adverse deviation from our revenue and operating profit target, which may negatively impact our financial results. In June 2016, the FASB issued the update Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which changes the estimation of credit losses from an “incurred loss” methodology to one that reflects “expected credit losses” (the Current Expected Credit Loss model, or CECL) which requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. Measurement under CECL is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect collectability of reported amounts. The amendment is effective for the annual and interim periods ending after December 15, 2022 and we will continue to assess the impact, if any, this update will have on our consolidated financial statements. In August 2020, the FASB issued 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)”. This ASU reduces the number of accounting models for convertible debt instruments and convertible Preferred Stock. As well as amend the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. In addition, this ASU improves and amends the related EPS guidance. This standard is effective for us on January 1, 2023; adoption of this standard is not expected to have a material effect on our consolidated financial statements and related disclosures. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

ORGANIZATION AND SIGNIFICANT _3

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
Schedule of earnings per share	For the year ended: December 31, 2021 December 31, 2020 Marketing software solutions $ 385,154 $ 361,888 Credit repair software solutions 235,342 - Net income (loss) for dilutive earnings per share $ 620,496 $ 361,888 For the year ended: December 31, 2021 December 31, 2020 Net income (loss) $ 2,829,309 $ (2,491,533 ) Dilutive effect of convertible debt (2,194,104 ) - Net income (loss) for dilutive earnings per share $ 635,205 $ (2,491,533 ) Shares used to compute basic earnings per share 443,551,469 285,323,216 Dilutive effect of warrants and convertible debt 66,390,589 - Shares used to compute dilutive earnings per share 509,942,058 285,323,216 Basic earnings per share $ 0.01 $ (0.01 ) Diluted earnings per share $ 0.00 $ (0.01 )
Schedule of estimated lives	Furniture and fixtures 5years Computer and office equipment 5 years

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2021
FAIR VALUE
Schedule of fair value on a recurring basis	Level 1 Level 2 Level 3 Derivative Liability $ - $ - $ 347,903 The following table represents our assets and liabilities by level measured at fair value on a recurring basis at December 31, 2020. Level 1 Level 2 Level 3 Derivative Liability $ - $ - $ 4,251,179
Schedule of Derivative liability	The following assets and liabilities are measured on the consolidated balance sheets at fair value on a recurring basis utilizing significant unobservable inputs or Level 3 assumptions in their valuation. The following table provides a reconciliation of the beginning and ending balances of the liabilities. Fair Value Change in Fair Value January 1, fair December 31, 2020 Additions Value Conversions 2020 Derivative Liability $ 4,156,621 $ 276,876 $ 195,682 $ (378,000 ) $ 4,251,179 Fair Value Change in Fair Value January 1, fair December 31, 2021 Additions Value Conversions 2021 Derivative Liability $ 4,251,179 $ 150,095 $ (2,806,495 ) $ (1,246,876 ) $ 347,903
Schedule of fair value measurement of the liabilities	Exercise price $0.0205--$0.2000 Expected volatility 122 % Expected term Due on demand to 24 Months Risk free interest rate 0.05–0.73% Expected dividends -

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2021
ACCOUNTS RECEIVABLE
Schedule of accounts receivable	NOTE 4 – ACCOUNTS RECEIVABLE Our accounts receivable at December 31, 2021 and 2020 consisted of the following: December 31, December 31, 2021 2020 Accounts receivable $ 77,960 $ 767 Less: Allowance for doubtful accounts - - $ 77,960 $ 767

NOTES RECEIVABLE (Tables)

NOTES RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
Schedule of notes receivable	NOTE 5 – NOTES RECEIVABLE Our notes receivable at December 31, 2021 and 2020 consisted of the following: December 31, December 31, 2021 2020 Notes receivable $ 373,701 $ 804,300 Accrued interest 6,540 101,200 Total 380,241 905,500 Less allowance for doubtful accounts (349,572 ) (905,500 ) Notes receivable, net $ 30,669 $ -

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
PROPERTY AND EQUIPMENT
Schedule of property, plant and equipment	December 31, December 31, 2021 2020 Equipment $ 15,720 $ 15,720 Furniture & Fixtures 471 471 Construction in Process 126,765 - Less: Accumulated Depreciation (16,190 ) (16,018 ) Net Property and Equipment $ 126,765 $ 173

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2021
INTANGIBLE ASSETS AND GOODWILL (Tables)
Schedule of prepaid expenses	December 31, Intangible assets: 2021 2020 Software Code $ 68,500 $ 68,500 Developed technology – Scoreinc.com acquisition 215,000 - Permits – Scoreinc.com acquisition 17,300 - Website – Scoreinc.com acquisition 302,800 - Partner agreement – Scoreinc.com acquisition 15,100 - Trade name – Scoreinc.com acquisition 112,000 - 730,700 68,500 Less: Accumulated Amortization (166,056 ) (33,027 ) Net Intangible assets $ 564,644 $ 35,473 For the year ended December 31, 2022 $ 216,866 2023 216,866 2024 110,066 2025 18,146 2026 2,700 $ 564,644
Summary of changes goodwill	December 31, Intellectual Property: Goodwill: 2021 2020 Goodwill – Scoreinc.com acquisition (Note 11) $ 173,584 $ - Goodwill – customer contracts 8,800 13,800 Less: Impairment Expense - (5,000 ) Goodwill $ 182,384 $ 8,800

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2021
ACQUISITIONS
Schedule of acquisition of assets and assumption of certain liabilities	Fair value convertible note, with conversion into common stock $ 419,300 Contingent consideration liability 320,070 Additional consideration 50,000 Purchase price $ 789,370
Schedule of fair values of assets acquired certain liabilities assumed	Cash $ 17,954 Accounts receivable, net 358 Intangible asset – Developed technology 215,000 Intangible asset – Permits 17,300 Intangible asset – Website 302,800 Intangible asset – Partner agreement 15,100 Intangible asset – Trade name 112,000 Goodwill 173,584 Total Assets 854,096 Accounts payable and accrued expenses (limited to $50,000) (37,291 ) PPP loan payable (27,435 ) Total Liabilities 64,726 ) Net Purchase Price $ 789,370
Schedule of pro forma condensed consolidated statements	For the year ended: December 31, 2021 December 31, 2020 Revenue $ 778,342 $ 886,565 Costs of Sales 178,251 115,244 Gross Profit 600,091 771,321 Operating Expenses Sales and marketing 23,938 7,336 Research and development 452,493 339,632 General and administrative 1,269,736 1,598,964 1,746,167 1,945,932 Operating Loss (1,146,076 ) (1,174,611 ) Other Income/(Expenses) 4,214,866 (1,299,558 ) Net Income/(Loss) $ 3,068,790 $ (2,474,169 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
ACQUISITIONS
Schedule of provision for income taxes	2021 2020 Income tax at federal Statutory rate 21.0 % 21.0 % Effects of permanent differences (1.3 )% (4.6 )% Effect of temporary differences (4.1 )% 4.6 % Effects of state taxes (net of federal taxes) 0 % 0 % Change in valuation allowance (15.6 )% (21.1 )% 0.0 % 0.0 %

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2021
ACQUISITIONS
Schedule of warrants to purchase our common stock	Weighted Weighted Average Average Aggregate Number of Exercise (Remaining Intrinsic Shares Price Term in yrs) Value Balance December 31, 2019 70,363,049 $ 0.13 1.08 $ - Granted 5,000,000 0.10 Forfeited or cancelled (5,185,749 ) 0.24 Balance December 31, 2020 70,177,300 $ 0.15 1.10 $ 11,843 Granted - - Exercised (8,644,371 ) 0.03 Expired or cancelled (14,323,358 ) 0.20 Balance December 31, 2021 47,209,571 $ 0.15 1.58 $ -

ORGANIZATION AND SIGNIFICANT _4

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2021
Furniture and fixtures [Member]
Estimated useful life	5 years
Computer And Office Equipment [Member]
Estimated useful life	5 years

ORGANIZATION AND SIGNIFICANT _5

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
Marketing software solutions	$ 385,154	$ 361,888
Credit repair software solutions	235,342	0
Net income (loss) for dilutive earnings per share	$ 620,496	$ 361,888

ORGANIZATION AND SIGNIFICANT _6

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
Net Income for the Period	$ 2,829,309	$ (2,491,533)
Dilutive effect of convertible debt	(2,194,104)	0
Net income (loss) for dilutive earnings per share	$ 635,205	$ (2,491,533)
Shares used to compute basic earnings per share	443,551,469	285,323,216
Dilutive effect of warrants and convertible debt	66,390,589	0
Shares used to compute dilutive earnings per share	509,942,058	285,323,216
Basic earnings per share	$ 0.01	$ (0.01)
Diluted earnings per share	$ 0	$ (0.01)

ORGANIZATION AND SIGNIFICANT _7

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
Cash deposits in excess of federally insured limits	$ 169,986
Anti-dilutive securities excluded from calculation	47,209,571	83,006,174
Allowance for doubtful accounts	$ 4,122	$ 0
Research and development expenses	452,493	340,232
Marketing and advertising expense	$ 23,938	5,474
FDIC insured limit		$ 250,000
Income tax description		The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
GOING CONCERN
Accumulated deficit	$ (31,474,016)	$ (34,303,325)
Operating Income	(1,230,029)	$ (1,193,004)
Working capital deficiency	$ (1,970,604)

FAIR VALUE (Details)

FAIR VALUE (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Level 1 [Member]
Derivative Liability	$ 0	$ 0
Level 2 [Member]
Derivative Liability	0	0
Level 3 [Member]
Derivative Liability	$ 347,903	$ 4,251,179

FAIR VALUE (Details 1)

FAIR VALUE (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
Derivative Liability, beginning	$ 4,251,179	$ 4,156,621
Addition	150,095	276,876
Conversions	(1,246,876)	(378,000)
Change in fair value	(2,806,495)	195,682
Derivative Liability, ending	$ 347,903	$ 4,251,179

FAIR VALUE (Details 2)

FAIR VALUE (Details 2)	12 Months Ended
	Dec. 31, 2021 $ / shares
Expected volatility	122%
Expected term	24 months
Expected dividends	0%
Minimum [Member]
Risk free interest rate	0.05%
Exersice price	$ 0.0205
Maximum [Member]
Exersice price	$ 0.2000
Risk free interest rate	0.73%

FAIR VALUE (Details Narrative)

FAIR VALUE (Details Narrative)	12 Months Ended
	Dec. 31, 2021 USD ($)
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
Convertible notes payable	$ 347,903
Gain on extinguishment of debt	$ 1,439,079

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
ACCOUNTS RECEIVABLE
Accounts receivable	$ 77,960	$ 767
Less: Allowance for doubtful accounts	0	0
Accounts receivable, net	$ 77,960	$ 767

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
Note receivable	$ 373,701	$ 804,300
Accrued interest	6,540	101,200
Total	380,241	905,500
Less allowance for doubtful accounts	(349,572)	(905,500)
Note receivables, net	$ 30,669	$ 0

NOTES RECEIVABLE (Details Narra

NOTES RECEIVABLE (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 15, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Accrued interest		$ 482,349		$ 557,577
Settlement proceeds		358,671
Allowances for doubtful accounts		349,572		$ 905,500
Continuity Logic LLC [Member]
Other surgery center expenses		431,040
Capital Market Solutions [Member]
Settlement proceeds	$ 117,500
Continuity logic [Member]
Settlement proceeds		60,000
Continuity logic [Member] | During August, 2019 [Member]
Allowances for doubtful accounts		460,447
Bridge Loans [Member] | Continuity logic [Member]
Proceeds other income settlement		567,993
Accrued interest		567,993
Final settlement payment		555,928
Debt writeoff		$ 12,065
Accrued interest rate		6%
Secured loan balance		$ 905,500
Interest rate		6%
Notes receivable		$ 905,500	$ 917,564
Maturity date		Aug. 31, 2019

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Less: Accumulated Depreciation	$ (16,190)	$ (16,018)
Net Property and Equipment	126,765	173
Construction In Process [Member]
Net Property and Equipment	126,765	0
Furniture and fixtures [Member]
Net Property and Equipment	471	471
Equipment [Member]
Net Property and Equipment	$ 15,720	$ 15,720

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative )	12 Months Ended
	Dec. 31, 2021 USD ($)
PROPERTY AND EQUIPMENT
Depreciation expense	$ 173

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Intellectual Property: Software Code:
Intangible Assets And Goodwill	$ 730,700	$ 68,500
Intellectual Property: Software Code	68,500	68,500
Less: Accumulated Amortization	(166,056)	(33,027)
Net Intellectual Property: Software Code	564,644	35,473
Trade Name [Member]
Intellectual Property: Software Code:
Intangible Assets And Goodwill	112,000	0
Developed Technology
Intellectual Property: Software Code:
Intangible Assets And Goodwill	215,000	0
Permits
Intellectual Property: Software Code:
Intangible Assets And Goodwill	17,300	0
Website
Intellectual Property: Software Code:
Intangible Assets And Goodwill	302,800	0
Partner Agreement [Member]
Intellectual Property: Software Code:
Intangible Assets And Goodwill	$ 15,100	$ 0

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Intellectual Property: Goodwill:
Goodwill	$ 8,800	$ 13,800
Goodwill - Scoreinc.com acquisition (Note 11)	173,584	0
Less: Impairment Expense	0	(5,000)
Net Goodwill	$ 182,384	$ 8,800

INTANGIBLE ASSETS AND GOODWILLL

INTANGIBLE ASSETS AND GOODWILLL (Details 2) - Amortization [Member]	Dec. 31, 2021 USD ($)
Intangible asset amortization expense	$ 564,644
Amortization expense 2022	216,866
Amortization expense 2023	216,866
Amortization expense 2024	110,066
Amortization expense 2025	18,146
Amortization expense 2026	$ 2,700

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILLL (Details Narrative)	12 Months Ended
	Dec. 31, 2021 USD ($)
ACCOUNTS RECEIVABLE
Goodwill impairment	$ 5,000
Amortization expense	$ 133,029

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($) $ / shares in Units, shares in Millions		12 Months Ended
	Dec. 09, 2021	Dec. 31, 2021	Dec. 31, 2020
Total loan forgiveness		$ 179,182
Long term convertible notes		601,863	$ 199,349
PPP loan payable		(27,435)
Short term non-related party notes		894,300	1,141,957
Conversion of short term debt to long term debt		442,327	163,704
Consideration purchase of score stock		$ 500,000
Exercisable price per share		$ 0.20
Convertible into conversion shares of common stock		10
Loss on change in fair value of Score contingent liability		$ 75,698	0
Settlement proceeds		$ 358,671
Common stock per share		$ 0.05
Long-term loan		$ 27,435
New convertible Notes		894,300	1,141,957
During July 2020 [Member] | Garry Lowenthal [Member]
Conversion of short term debt to long term debt			246,500
Accrued interest			281,054
Development and technology consulting		$ 246,500
Description		Both of these non-affiliate noteholders have conversion terms of the greater of $.05 or a 10-day Volume Weighted Average Price (VWAP), 5% simple interest rate, both maturing on June 30, 2021
Convertible and non-convertible Notes Payable [Member]
Short term non-related party notes			1,141,957
Notes payable		$ 2,014,740	2,137,842
Debt discount		178,810	398,171
Accrued interest		76,250	632,832
Related party notes [Member]
Notes payable		$ 150,000
Interest rate		5%
Non-Convertible Notes Payable [Member]
Notes payable		$ 905,657	236,300
Long term loan [Member] | April 2020 [Member] | Small Business Administration [Member] | Payroll Protection Program [Member]
Notes payable			177,200
Accrued interest			1,244
Long-term loan			177,200
Bearing interest		1%
Convertible Notes [Member] | Accredited Investors [Member]
Conversion of short term debt to long term debt	$ 500,000
Interest rate	8%
Debt conversion description	The convertible notes may be converted by the holder into not more than 10 million shares of common stock based on the conversion price equal to the greater of $0.05 per share or a 10-day VWAP
Convertible Notes [Member] | During July August 2020 [Member]
Description		These related party notes have conversion terms of the greater of $.05 or a 10-day Volume Weighted Average Price (VWAP).
New convertible Notes			493,597
Maturity date		Jun. 30, 2021
New short-term convertible note			600,000
Interest rate		5%
Maturity period		Jul. 31, 2021
Total notes			600,000
Convertible Notes [Member] | February 2020 [Member] | Power Up Lending Group [Member]
Convertible loan			$ 78,000
Conversion Description			whereby conversion provisions were only allowed past 180 days of the loan.
Interest rate, per annum			12%

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	1 Months Ended				3 Months Ended						6 Months Ended		9 Months Ended	12 Months Ended
	Dec. 31, 2020	Aug. 31, 2020	May 31, 2020	Mar. 31, 2020	Mar. 31, 2021	Dec. 31, 2020	Nov. 30, 2020	Aug. 31, 2020	Aug. 31, 2020	Apr. 30, 2020	Jun. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Preferred stock, shares authorized	20,000,000					20,000,000								20,000,000	20,000,000
Common stock, shares authorized	500,000,000					500,000,000								500,000,000	500,000,000
Common stock, shares outstanding	381,923,708					381,923,708								458,128,589	381,923,708
Shares committed through debt conversion features and warrants														72,367,199
Commitments shares out of the money warrants														47,209,571
Common stock, shares committed														572,367,199
Conversion of notes payable and accrued interest/expenses, amount														$ 1,727,203	$ 2,088,809
Capital Market Solutions, LLC [Member]
Shares issued upon debt conversion														4,291,122
Debt conversion, converted instrument, amount														$ 214,556
Price per share														$ 0.05
Ignition Capital [Member]
Shares issued upon debt conversion														5,509,733
Debt conversion, converted instrument, amount														$ 165,292
Price per share														$ 0.03
April 2021 [Member] | Exercise of Warrants [Member]
Restricted common shares issued														8,644,371
Restricted shares issued, amount														$ 216,109
Common stock warrants purchase exercise price														$ 0.025
Greg Nagel [Member]
Restricted common shares issued					515,145	399,361					420,875	4,791,667	435,540	568,182
Restricted shares issued, amount					$ 12,500	$ 12,500					$ 12,500	$ 25,000	$ 12,500	$ 12,500
Joshua Carmona [Member]
Restricted common shares issued													592,417	502,008
Restricted shares issued, amount													$ 12,500	$ 12,500
MGA Holdings [Member]
Shares issued upon debt conversion														3,281,667
Debt conversion, converted instrument, amount														$ 98,450
Price per share														$ 0.03
John Bode [Member]
Restricted common shares issued					459,559		1,420,455	675,676	2,604,167	2,083,333	396,825		592,417	502,008
Restricted shares issued, amount					$ 12,500		$ 12,500	$ 12,500	$ 12,500	$ 12,500	$ 12,500		$ 12,500	$ 12,500
William Gerhauser [Member]
Restricted common shares issued					515,145						420,875		435,540	568,182
Restricted shares issued, amount					$ 12,500						$ 12,500		$ 12,500	$ 12,500
Conversion of outstanding notes payable amount	$ 500,000
Conversion of outstanding notes payable shares	10,000,000
Conversion price per share	$ 0.05					$ 0.05									$ 0.05
Four Director [Member]
Restricted common shares issued					2,004,994						1,659,450		2,491,454	2,708,562
Restricted shares issued, amount					$ 50,000						$ 50,000		$ 62,500	$ 62,500
Michael Brown [Member]
Restricted common shares issued					515,145						420,875		435,540	568,182
Restricted shares issued, amount					$ 12,500						$ 12,500		$ 12,500	$ 12,500
Shares issued upon debt conversion														5,084,535
Debt conversion, converted instrument, amount														$ 254,227
Price per share														$ 0.05
Conversion of outstanding notes payable amount	$ 250,000
Conversion of outstanding notes payable shares	5,000,000
Conversion price per share	$ 0.05					0.05									0.05
Accredited Investors [Member]
Restricted common shares issued		5,000,000	5,000,000
Restricted shares issued, amount			$ 14,500
Conversion price per share	$ 0.0050					$ 0.0050									$ 0.0050
Conversion of notes payable and accrued interest/expenses, amount															$ 994,678
Conversion of notes payable and accrued interest/expenses, shares															41,605,313
Proceeds from an individual private accredited investor		$ 50,000
Additional common shares exercisable		5,000,000
Conversion of notes payable of non-related party amount															$ 1,338,812
Conversion of notes payable of non-related party shares															199,638,068
Conversion price for non-related party															$ 0.0067
Accredited Investors [Member] | True-up and penalty shares [Member]
True-up and penalty shares issued description				In March 2020 we issued an aggregate of 9,625,000 restricted common shares to twelve accredited investors, which represented True-Up and Penalty shares owed to them pursuant to a 2018-2019 private placement of the Company in which they invested a total of $1,750,000. These shares were valued based on the closing stock price at the date of transactions, with $43,890 valued at $.0057 per share for 7,700,000 shares and $4,813 valued at $.0025 per share for 1,925,000 shares

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Convertible notes	$ 894,300	$ 1,141,957
Noteholders [Member]
Convertible notes	$ 750,000	$ 732,525
Restricted common shares issued	18,167,057	15,000,000
Directors [Member] | Capital Market Solutions, LLC [Member]
Restricted common shares issued	8,864,200	11,974,659
CMS [Member]
Convertible notes		$ 76,111
MGA Holding [Member]
Convertible notes		82,500
Ignition Capital, LLC [Member]
Convertible notes		$ 148,778

ACQUISITIONS (Details)

ACQUISITIONS (Details)	Dec. 31, 2021 USD ($)
Contingent consideration liability	$ 358,671
Aggregate Purchase Price [Member]
Fair value convertible note, with conversion into common stock	419,300
Additional consideration	50,000
Contingent consideration liability	320,070
Total	$ 789,370

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Goodwill	$ 182,384	$ 8,800
Total Assets	1,352,614	52,923
PPP loan payable	(27,435)
Total Liabilities	(3,852,080)	$ (7,550,010)
Developed technology
Intangible asset	215,000
Permits [Member]
Intangible asset	17,300
Websites [Member]
Intangible asset	302,800
Partner Agreement [Member]
Intangible asset	15,100
Trade Names [Member]
Intangible asset	112,000
Estimated Fair Values [Member]
Cash	17,954
Accounts Receivable, including related party	358
Goodwill	173,584
Total Assets	854,096
Accounts payable and accrued expenses (limited to $50,000)	(37,291)
PPP loan payable	(27,435)
Total Liabilities	(64,726)
Estimated fair values, Total	$ 789,370

ACQUISITIONS (Details 2)

ACQUISITIONS (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Sales, net	$ 620,496	$ 361,888
Gross profit	462,505	274,527
Sales and marketing	23,938	5,474
Research and development	452,493	340,232
General and administrative	1,216,103	1,121,825
Operating expenses	1,692,534	1,467,531
Operating Loss	(1,230,029)	(1,193,004)
Other income (expenses)	(29,861)	(48,258)
Net Income for the Period	2,829,309	(2,491,533)
ProForma Combined [Member]
Sales, net	778,342	886,565
Cost of Goods sold	178,251	115,244
Gross profit	600,091	771,321
Sales and marketing	23,938	7,336
Research and development	452,493	339,632
General and administrative	1,269,736	1,598,964
Operating expenses	1,746,167	1,945,932
Operating Loss	(1,146,076)	(1,174,611)
Other income (expenses)	(4,214,866)	(1,299,558)
Net Income for the Period	$ 3,068,790	$ (2,474,169)

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($) $ / shares in Units, shares in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2021
Sales, net	$ 620,496	$ 361,888
Convertible into conversion shares of common stock	10
Consideration purchase of score stock	$ 500,000
Common stock per share	$ 0.0001	$ 0.0001
Senior Secured Promissory Note [Member]
Convertible into conversion shares of common stock			10
Consideration purchase of score stock	$ 500,000
Common stock per share			$ 0.05
Joshua Carmona [Member]
Owned subsidiary	100%
PSA Fision Corporation [Member]
Owned subsidiary	100%
Sales, net	$ 235,342
Convertible into conversion shares of common stock			10
Compensation services description	His sole compensation for these management services will be $50,000 per year paid at $12,500 quarterly in shares of restricted common stock of Fision as determined by the closing stock price on the last trading day of each calendar quarter.

COMMITMENTS AND CONTIGENCIES (D

COMMITMENTS AND CONTIGENCIES (Details Narrative)	12 Months Ended
	Dec. 31, 2021 USD ($) $ / shares
Exercisable price per share | $ / shares	$ 0.20
Settlement proceeds	$ 358,671
Scoreinc.com [Member]
Settlement proceeds	358,671
In 2019 [Member] | Capital Market Solutions LLC [Member]
Common stock shares issued amount	$ 10,000,000
Exercisable price per share | $ / shares	$ 0.20

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES (Details)
Income tax at federal Statutory rate	21%	21%
Effects of permanent differences	(1.30%)	(4.60%)
Effect of temporary differences	(4.10%)	4.60%
Effect of state taxes (net of federal taxes)	0%	0%
Change in valuation allowance	(15.60%)	(21.10%)
Total	0%	0%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES (Details Narrative)
Net operating loss carryforwards	$ 20,110,730	$ 22,869,765
Accrued interest	$ 482,349	557,577
Description of operating loss carryforward expiry year	The Federal carryforward for the Net Operating Loss (NOL) for 2014-2017 expires in 2038, while the Federal carryforward NOL for 2018, 2019 and 2020 has no expiration date, and the state carryforward expires in 2023
Notes receivable reserve	$ 349,572	905,500
Cumulative estimated net tax operating loss	$ 20,966,216	$ 22,869,765

WARRANTS (Details)

WARRANTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Number of shares
Number of shares outstanding, Beginning Balance	$ 70,177,300	$ 70,363,049
Granted	0	5,000,000
Exercised	(8,644,371)
Forfeited or cancelled	(14,323,358)	(5,185,749)
Number of shares outstanding, Ending Balance	47,209,571	70,177,300
Weighted Average Exercise Price
Weighted Average Exercise Price, Beginning Balance	$ 0.15	$ 0.13
Weighted Average Exercise Price, Granted	0	0.10
Weighted Average Exercise Price, Exercised	0.03
Weighted Average Exercise Price, Expired or cancelled	0.20
Weighted Average Exercise Price, Forfeited or cancelled		0.24
Weighted Average Exercise Price, Ending Balance	$ 0.15	$ 0.15
Weighted Average (Remaining Term)
Weighted Average (Remaining Term), Beginning Balance	1 year 1 month 6 days	1 year 29 days
Weighted Average (Remaining Term), Ending Balance	1 year 6 months 29 days	1 year 6 months 29 days
Aggregate Intrinsic Value
Aggregate Intrinsic Value, Beginning Balance	$ 11,843	$ 0
Aggregate Intrinsic Value, Ending Balance	$ 0	$ 11,843

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue percentage	10%	10%
Three customers [Member]
Revenue percentage		12%
Two customers [Member]
Revenue percentage	12%	21%
One customers [Member]
Revenue percentage	43%	38%

COVID19 LOAN and LOAN FORGIVENE

COVID19 LOAN and LOAN FORGIVENESS (Details Narrative)	12 Months Ended
	Dec. 31, 2021 USD ($)
Long-term loan	$ 27,435
April 2020, [Member] | Payroll Protection Program (PPP) [Member]
Long-term loan	$ 177,200
Interest rate	1%
Forgiveness of other income	$ 179,183

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Oct. 03, 2022	Dec. 31, 2020
Common stock shrares issued	3,750,000
Additional shares	$ 28,928,637		$ 26,768,046
Convertible notes	$ 894,300		$ 1,141,957
Subsequent Event [Member]
Additional shares		$ 10,000
Convertible notes		$ 60,000
Conversion price per share		$ 0.05