Fision (FSSN) 10-Q 29 Jun 23 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Jun. 29, 2023
Cover [Abstract]
Entity Registrant Name	FISION Corporation
Entity Central Index Key	0001487931
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Sep. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		465,378,589
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-53929
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	27-2205792
City Area Code	763
Entity Address Address Line 1	1650 West End Boulevard
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
Local Phone Number	259-5825
Entity Interactive Data Current	No

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets:
Cash	$ 23,646	$ 369,986
Accounts receivable, net	28,165	77,960
Notes receivable, net	0	30,669
Total Current Assets	51,811	478,615
Property and equipment, net of accumulated depreciation	690,798	126,765
Other Assets:
Goodwill	173,584	182,384
Intangible assets, net of accumulated amortization	401,995	564,644
Deposits	206	206
Total Assets	1,318,394	1,352,614
Current Liabilities:
Accounts payable, accrued expenses and other current liabilities	1,440,675	1,103,331
Derivative liability	459,609	347,903
Contingent liability - Scoreinc.com acquisition	358,671	0
SBA/PPP loan	0	27,435
Notes payable and accrued interest, net of debt discount - related party	616,925	76,250
Notes payable, net of debt discount	1,008,800	894,300
Total Current Liabilities	3,884,680	2,449,219
Long-Term Liabilities
Contingent liability - Scoreinc.com acquisition	0	358,671
Convertible Notes Payable, net of debt discount, related party	0	442,326
Convertible Notes Payable, net of debt discount	426,030	601,863
Total Long-Term Liabilities	426,030	1,402,861
Total Liabilities	4,310,710	3,852,080
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 462,878,589 and 459,128,589 shares issued and outstanding, respectively	46,288	45,913
Additional paid in capital	28,956,087	28,928,637
Accumulated deficit	(31,994,691)	(31,474,016)
Total Stockholder's Deficit	(2,992,316)	(2,499,466)
Total Liabilities and Stockholder's Deficit	$ 1,318,394	$ 1,352,614

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
CONSOLIDATED BALANCE SHEET
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	462,878,589	459,128,589
Common stock, shares outstanding	462,878,589	459,128,589

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
REVENUE	$ 155,049	$ 200,159	$ 495,923	$ 565,621
COST OF GOODS SOLD	29,836	22,458	98,686	71,691
GROSS MARGIN	125,213	177,701	397,237	493,930
OPERATING EXPENSES
Sales and marketing	2,761	65,187	12,277	71,624
Development and support	45,985	271,798	74,125	375,154
General and administrative	215,354	357,242	653,654	974,982
Amortization of intangible assets	54,216	2,447	171,449	9,786
TOTAL OPERATING EXPENSES	318,316	696,674	911,505	1,431,546
OPERATING LOSS	(193,103)	(518,973)	(514,268)	(937,616)
OTHER INCOME / (EXPENSES)
Interest expense	(51,868)	(37,446)	(137,355)	(226,064)
Amortization of debt discount	(24,161)	(18,928)	(78,640)	(589,364)
Gain (loss) on change in fair value of derivative liabilities	(186,470)	95,781	(111,706)	2,624,686
Gain on extinguishment of debt / gain (loss) on settlement of debt	0	0	0	1,446,207
SBA/PPP loan forgiveness	0	0	27,435	179,182
Bad debt expense on notes receivable	0	0	0	(12,065)
Other income (expense)	(106,457)	580,057	293,859	604,187
TOTAL OTHER INCOME (LOSS)	(368,956)	619,464	(6,407)	4,026,769
NET INCOME (LOSS)	$ (562,059)	$ 100,491	$ (520,675)	$ 3,089,153
Net income (loss) per common share:
Basic	$ 0	$ 0	$ 0	$ 0.01
Diluted	$ 0	$ 0	$ 0	$ 0.01
Shares used in per share calculations:
Basic	461,805,219	446,688,184	460,568,149	437,938,076
Diluted	461,805,219	466,131,778	460,568,149	457,381,670

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit
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)
Exercise of stock options for cash, shares		8,644,371
Exercise of stock options for cash, amount	216,109	$ 864	215,245
Stock issued for services, shares		6,155,898
Stock issued for services, amount	162,500	$ 617	161,883
Conversion of notes payable and Related accrued interest, shares		57,022,669
Conversion of notes payable and Related accrued interest, amount	1,652,961	$ 5,702	1,647,259
Reconciling difference, shares		(76,330)
Reconciling difference, amount	0	$ (8)	8
Net income	3,089,153			3,089,153
Balance, shares at Sep. 30, 2021		453,670,316
Balance, amount at Sep. 30, 2021	(2,376,364)	$ 45,367	28,792,441	(31,214,172)
Balance, shares at Jun. 30, 2021		451,178,862
Balance, amount at Jun. 30, 2021	(3,077,395)	$ 43,116	28,730,192	(31,314,663)
Stock issued for services, shares		2,491,454
Stock issued for services, amount	62,500	$ 251	62,249
Net income	100,491			100,491
Balance, shares at Sep. 30, 2021		453,670,316
Balance, amount at Sep. 30, 2021	(2,376,364)	$ 45,367	28,792,441	(31,214,172)
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)
Stock issued for services, shares		3,750,000
Stock issued for services, amount	27,825	$ 375	27,450
Net income	(520,675)			(520,675)
Balance, shares at Sep. 30, 2022		462,878,589
Balance, amount at Sep. 30, 2022	(2,992,316)	$ 46,288	28,956,087	(31,994,691)
Balance, shares at Jun. 30, 2022		461,628,589
Balance, amount at Jun. 30, 2022	(2,431,332)	$ 46,163	28,955,137	(31,432,632)
Stock issued for services, shares		1,250,000
Stock issued for services, amount	1,075	$ 125	950
Net income	(562,059)			(562,059)
Balance, shares at Sep. 30, 2022		462,878,589
Balance, amount at Sep. 30, 2022	$ (2,992,316)	$ 46,288	$ 28,956,087	$ (31,994,691)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)
Net Income (Loss) for the Period	$ (520,675)	$ 3,089,153
Net cash provided by (used) in operating activities:
Common stock issued for services	27,825	162,500
Depreciation and amortization	171,449	9,959
Loss on change in fair value of derivative liabilities	111,706	(2,624,687)
Gain on extinguishment of debt/gain on settlement of debt	(27,435)	(1,446,207)
Loss (gain) on change in fair value of Score contingent liability	0	(179,183)
Bad debt expense	0	(567,993)
Amortization of debt discount	78,640	766,805
Change in interest receivable		(24,129)
Changes in Operating Assets and Liabilities
(Increase) decrease in: Accounts and interest receivables	49,795	(20,954)
Increase (decrease) in: Accounts payable, accrued expenses and other current liabilities	344,219	42,750
Net Cash Provided by (Used) in Operating Activities	235,524	(791,986)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of construction in-process	(564,033)	0
Collection on note receivable	30,669	567,993
Net Cash Provided by (Used in) Investing Activities	(533,364)	567,993
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from note payable	0	55,000
Proceeds from related party	60,000
Repayments of notes payable	(108,500)	0
Repayments for related party	0	(9,209)
Proceeds from exercise of warrants for cash	0	216,109
Net Cash Provided by (Used In) Financing Activities	(48,500)	261,900
Net (Decrease) Increase in Cash	(346,340)	37,907
Cash at Beginning of Period	369,986	7,504
Cash at End of Period	23,646	45,411
Non-cash investing and financing activities:
Conversion of debt and accrued interest to common stock	$ 0	$ 1,652,961

ORGANIZATION AND SIGNIFICANT AC

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
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. 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. 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 are unaudited. These unaudited consolidated interim 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. Certain information and note disclosures which are included in annual financial statements have been omitted pursuant to these rules and regulations. We believe the disclosures made in these interim unaudited consolidated financial statements are adequate to make the information not misleading. Although these interim consolidated financial statements for the nine and three month periods ended September 30, 2022 and 2021 are unaudited, in the opinion of our management, such statements include all adjustments, consisting of normal and recurring accruals, necessary to present fairly our financial position, results of operations and cash flows for the periods presented. The results for the 2022 interim period are not necessarily indicative of the results to be expected for the year ended December 31, 2022 or for any future period. These unaudited interim consolidated financial statements should be read and considered in conjunction with our audited consolidated financial statements and the notes thereto for the year ended December 31, 2021, included in our annual report on Form 10-K filed with the SEC on January 3, 2023. 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 carrying value of certain assets, useful lives of assets, derivative securities, fair value of financial instruments, and related depreciation and amortization methods applied. Concentration of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash and accounts receivable. During 2022, we may have had cash deposits that exceeded Federal Deposit Insurance Corporation (“FDIC”) insurance limits of $250,000. As of September 30, 2022, the Company held no 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 September 30, 2022 and December 31, 2021, 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. 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. Construction-in-progress is not depreciated until placed into service. Depreciation of property and equipment is provided using the straight-line method with estimated lives as follows: Furniture and fixtures 5 years 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 September 30, 2022, the Company has no long-term 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. 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. For the three and nine-months ended September 30, 2022 our revenue break-down from various sources was as follows: Three-months ended Setember 30, 2022 Nine-months ended September 30, 2022 Cloud-based marketing solutions $ 87,398 $ 266,597 Credit repair software solutions 67,651 229,326 $ 155,049 $ 495,923 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 Common Share Earnings per Share The Calculations of basic and diluted earnings per share for the three and nine months ended September 30, 2022 and 2021 are: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Net income (loss) $ (562,059 ) $ 100,491 $ (414,162 ) $ 3,089,153 Dilutive effect of convertible debt - (25,346 ) - (410,285 ) Net income for dilutive earnings per share $ (562,059 ) $ 75,145 $ (414,162 ) $ 2,678,868 Shares used to compute basic earnings per share 461,805,219 446,688,184 460,568,149 437,938,076 Dilutive effect of warrants and convertible debt (1) - 19,443,594 - 19,443,594 Shares used to compute dilutive earnings per share 461,805,219 466,131,778 460,568,149 457,381,670 Basic earnings per share $ (0.00 ) $ 0.00 $ (0.00 ) $ 0.01 Diluted earnings per share $ (0.00 ) $ 0.00 $ (0.00 ) $ 0.01 (1) For the three month and nine months ended September 30, 2022, there were 564,367,799 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 nine month period ended September 30, 2022 we incurred total expenses of $74,125 for research and development. In comparison, during the nine month period ended September 30, 2021 we incurred total expenses of $375,154 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 production. 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 nine month period ended September 30, 2022 and 2021 were $12,277 and $71,624, respectively. The costs are included in the sales and marketing expenses on the consolidated statement of operations. Recently Issued Accounting Pronouncements Recent accounting pronouncements issued by the FASB, the AICPA, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on our present or future financial statements.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2022
GOING CONCERN
GOING CONCERN	NOTE 2 -- GOING CONCERN Our consolidated 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 future ability to achieve and maintain profitable operations, and to raise substantial additional capital as required until we attain profitable operations. At September 30, 2022, we had a working capital deficiency of $3,832,869 and an accumulated deficit of $31,994,691 and the Company had an operating loss of $514,268 for the nine months ended September 30, 2022. These conditions raise substantial doubt about our ability to continue as a going concern for a period of 1 year from the issuance date of this report. These unaudited interim 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 significant additional funds. The Company is attempting to raise such funds through private placements of its equity (including preferred) 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 OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2022
FAIR VALUE OF FINANCIAL INSTRUMENTS
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 3 -- FAIR VALUE OF FINANCIAL INSTRUMENTS FASB ASC Topic 820 requires disclosure of and defines fair value of financial instruments, and also establishes a three-level valuation hierarchy for these disclosures. The carrying amounts reported in a 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 Level 2 Level 3 The following table represents the Company’s assets and liabilities by level measured at fair value on a recurring basis at September 30, 2022: Level 1 Level 2 Level 3 Derivative liability $ $ $ 459,609 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 Fair Value Dec 31, Fair September 30, 2021 Additions Value Conversions 2022 Derivative liability $ 347,903 $ $ 111,706 $ $ 459,609 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. The derivative liability relating to the beneficial conversion feature of our convertible notes payable was $95,307 at September 30, 2022 and was computed using the following variables: Exercise price $0.0009 - $0.05 Expected Volatility 790% Expected Term Due on demand to 15 months Risk free interest rate 2.74% - 4.05% 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	9 Months Ended
	Sep. 30, 2022
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE	NOTE 4 – ACCOUNTS RECEIVABLE Our accounts receivable at September 30, 2022 and December 31, 2021 consisted of the following: September 30, December 31, 2022 2021 Accounts receivable $ 28,165 $ 77,960 Less: Allowance for doubtful accounts - - Accounts Receivable, net of allowance for doubtful accounts $ 28,165 $ 77,960

NOTES RECEIVABLE

NOTES RECEIVABLE	9 Months Ended
	Sep. 30, 2022
NOTES RECEIVABLE
NOTES RECEIVABLE	NOTE 5 – NOTES RECEIVABLE The Company had no notes receivable balance, due to an allowance for doubtful accounts, at September 30, 2022 and December 31, 2021. September 30, December 31, 2022 2021 Notes receivable $ - $ 373,701 Accrued interest/ - 6,540 Total - 380,241 Less: Allowance for doubtful accounts - (340,572 ) Accounts Receivable, net of allowance for doubtful accounts $ - $ 30,669 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 $567,993 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.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment, stated at cost, less accumulated depreciation, consists of the following at September 30, 2022 and December 31, 2021. September 30, December 31, 2022 2021 Equipment $ 15,720 $ 15,720 Furniture & Fixtures 470 470 Construction in Process 690,798 126,765 706,988 142,955 Less: Accumulated Depreciation (16,190 ) (16,190 ) Property and equipment, net $ 690,798 $ 126,765 The Construction in Process relates to our investment in the build-out of the ASC in Ft. Myers. We recorded no depreciation expense in the period ended September 30, 2022.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	9 Months Ended
	Sep. 30, 2022
INTANGIBLE ASSETS AND GOODWILL
INTANGIBLE ASSETS AND GOODWILL	NOTE 7 – INTANGIBLE ASSETS AND GOODWILL Intangible assets and goodwill, less accumulated amortization, consists of the following at September 30, 2022 and December 31, 2021. September 30, December 31, 2022 2021 Software code $ 68,500 $ 68,500 Developed technology – Scoreinc.com acquisition 215,000 215,000 Permits – Scoreinc.com acquisition 17,300 17,300 Website – Scoreinc.com acquisition 302,800 302,800 Partner agreement – Scoreinc.com acquisition 15,100 15,100 Trade name – Scorein.com acquisition 112,000 112,000 730,700 730,700 Less: Accumulated Amortization (328,705 ) (166,056 ) Intangible assets, net $ 401,995 $ 564,644 Our intangible assets will be amortized over three to seven years and will be fully amortized at various times from 2024 to 2026. Amortization expense for the remainder of 2022, 2023, 2024, 2025 and 2026 is estimated to be $54,217, $216,866, $110,066, $18,146, and $2,700, respectively. Amortization expense for the ended September 30, 2022 was $162,649. A summary of the Company’s goodwill consists of the following as of September 30, 2022 and December 31, 2021: September 30, December 31, 2022 2021 Goodwill – Scoreinc.com acquisition $ 173,584 $ 173,584 Goodwill – customer contracts - 8,800 Goodwill $ 173,584 $ 182,384 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. The Company recorded a goodwill impairment expense totaling $8,800 during the nine month ending September 30, 2022.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2022
NOTES PAYABLE
NOTES PAYABLE	NOTE 8 – NOTES PAYABLE At September 30, 2022, we were indebted under various convertible and non-convertible Notes payable of $2,051,755, net of debt discount of $100,169. Such notes payable consist of the following: $616,925 Current portion of related party notes including accrued interest; $83,000 of which bears interest at 18%; $60,125 of which bears interest at 5% convertible into shares at $0.05 per share due September 2023; and $473,800 is non-interest bearing; convertible into shares at $0.05 per share due May 2023. $1,008,800 Current portion of convertible notes payable; bearing interest from 5% to 18%; convertible into shares at either $0.05 per share or a VWAP based on the trailing 10 trading days depending on the specific instrument. $426,030 Long-term convertible notes payable, net of debt discount; bearing interest at 8%; convertible into shares based on a calculation of the greater of $0.05 per share or a VWAP based on the trailing 10 trading days; due December 2023 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 September 30, 2022.

STOCKHOLDERS EQUITY (DEFICIT)

STOCKHOLDERS EQUITY (DEFICIT)	9 Months Ended
	Sep. 30, 2022
STOCKHOLDERS EQUITY (DEFICIT)
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 9 – STOCKHOLDERS’ EQUITY (DEFICIT) The Company is authorized to issue 500,000,000 shares of common stock and 20,000,000 shares of preferred stock, both having $0.0001 par value per share. At September 30, 2022, there were 462,878,589 outstanding shares of common stock and no outstanding shares of preferred stock. As of September 30, 2022, the Company has committed to issue 1,027,246,388 shares of common stock including shares currently outstanding and shares committed through debt conversion features and warrants, which is 527,246,388 shares over the authorized limit. These commitments include 30,200,000 out of the money warrants. Director services

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 10 – RELATED PARTY TRANSACTIONS As of September 30, 2022, the Company has advanced $184,078 to CMS, an affiliate of one of our directors, for expenses related to fund raising activities for our ASC project. The balance is offset by $55,047 of expenses that CMS paid on behalf of the Company related to its day-to-day operations. See Note 11 below related to MGA Holdings LLC, which is also an affiliate of CMS and one of our directors. As of September 30, 2022, the Company has related party debt including the Score contingent liability totaling $975,596 due to current directors or their affiliates. See Note 8 above. Additionally, one of our directors has advanced $78,629 to cover operating expenses of our Score subsidiary. During the nine month period ended September 30, 2022 and 2021, we issued a total of 3,750,000 and 3,664,444, respectively, shares of our restricted common stock to our directors for board services. See Note 9 above.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS CONTINGENCIES	NOTE 11 – COMMITMENTS & CONTINGENCIES 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 long-term related party note payable in the balance sheet at an estimate fair value of $358,671 as of September 30, 2022. Maria Frueh v. Fision Corporation v. MGA Holdings LLC v. Richard Frueh In November 2020, Maria Frueh, one of two members of MGA Holdings LLC, filed this derivative action arising out of a loan to the Company for $82,500 made in 2018 with a maturity date in 2019. She alleged the loan was in default and sought on behalf of MGA to collect the loan. William Gerhauser, a substantial shareholder of the Company and the other member of MGA was at all relevant times President of MGA. Plaintiff did not assert any claims against Mr. Gerhauser. MGA filed a third-party claim against Richard Frueh, the plaintiff’s husband, for his interference with MGA, including interference with the loan repayment by the Company. In March 2021 at the request of MGA, the Company agreed to convert the amount due under the Note (including interest bringing the total to $98,451) into 3,281,667 shares of the Company stock issued to MGA. Plaintiff moved for and on July 12, 2022 obtained summary judgment even though the loan had been paid in full in Company stock. The Company has appealed that decision to the District Court of Appeal for the Second Circuit, where it remains pending under the caption Fison Corporation v. Frueh, Case No: 2D22-2517. A date for the decision on appeal cannot be predicted. Given the summary judgment and the uncertainty surrounding the outcome of the appeals process, the Company has recorded a liability in the amount of $106,512.30 related to this matter as of the date of July 12, 2022. Ft. Myers ASC LLC Lease. On October 16, 2020 Ft. Myers ASC LLC (now wholly owned by the Company) (the “Tenant”) entered into a lease with 3033 Winkler Avenue LLC (the “Landlord”) for premises at which to construct an Ambulatory Surgical Center (“ASC”) in Naples, FL. Tenant has put Landlord on notice of default under the lease by failing to deliver possession of the premises and its failure to deliver the correct plans for the premises that the Tenant needed to secure the appropriate construction permits for the tenant improvements, which also delayed matters and increased our costs. The Landlord also failed to disclose the existence of any encumbrances on the property despite repeated requests. The Company and the Tenant were not able to amicably resolve the disputes with the Landlord and the Tenant filed a lawsuit to declare the rights of the parties under the lease was filed In the Circuit Court in and for Lee County, Florida at Case No. 23-CA-005871 on April 20, 2023

ORGANIZATION AND SIGNIFICANT _2

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Basis Of Presentation	The accompanying consolidated financial statements are unaudited. These unaudited consolidated interim 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. Certain information and note disclosures which are included in annual financial statements have been omitted pursuant to these rules and regulations. We believe the disclosures made in these interim unaudited consolidated financial statements are adequate to make the information not misleading. Although these interim consolidated financial statements for the nine and three month periods ended September 30, 2022 and 2021 are unaudited, in the opinion of our management, such statements include all adjustments, consisting of normal and recurring accruals, necessary to present fairly our financial position, results of operations and cash flows for the periods presented. The results for the 2022 interim period are not necessarily indicative of the results to be expected for the year ended December 31, 2022 or for any future period. These unaudited interim consolidated financial statements should be read and considered in conjunction with our audited consolidated financial statements and the notes thereto for the year ended December 31, 2021, included in our annual report on Form 10-K filed with the SEC on January 3, 2023.
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 carrying value of certain assets, useful lives of assets, derivative securities, fair value of financial instruments, and related depreciation and amortization methods applied.
Concentration of Credit Risk	Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash and accounts receivable. During 2022, we may have had cash deposits that exceeded Federal Deposit Insurance Corporation (“FDIC”) insurance limits of $250,000. As of September 30, 2022, the Company held no 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 September 30, 2022 and December 31, 2021, 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.
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. Construction-in-progress is not depreciated until placed into service. Depreciation of property and equipment is provided using the straight-line method with estimated lives as follows: Furniture and fixtures 5 years 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 September 30, 2022, the Company has no long-term 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.
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. For the three and nine-months ended September 30, 2022 our revenue break-down from various sources was as follows: Three-months ended Setember 30, 2022 Nine-months ended September 30, 2022 Cloud-based marketing solutions $ 87,398 $ 266,597 Credit repair software solutions 67,651 229,326 $ 155,049 $ 495,923
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 Common Share	Earnings per Share The Calculations of basic and diluted earnings per share for the three and nine months ended September 30, 2022 and 2021 are: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Net income (loss) $ (562,059 ) $ 100,491 $ (414,162 ) $ 3,089,153 Dilutive effect of convertible debt - (25,346 ) - (410,285 ) Net income for dilutive earnings per share $ (562,059 ) $ 75,145 $ (414,162 ) $ 2,678,868 Shares used to compute basic earnings per share 461,805,219 446,688,184 460,568,149 437,938,076 Dilutive effect of warrants and convertible debt (1) - 19,443,594 - 19,443,594 Shares used to compute dilutive earnings per share 461,805,219 466,131,778 460,568,149 457,381,670 Basic earnings per share $ (0.00 ) $ 0.00 $ (0.00 ) $ 0.01 Diluted earnings per share $ (0.00 ) $ 0.00 $ (0.00 ) $ 0.01 (1) For the three month and nine months ended September 30, 2022, there were 564,367,799 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 nine month period ended September 30, 2022 we incurred total expenses of $74,125 for research and development. In comparison, during the nine month period ended September 30, 2021 we incurred total expenses of $375,154 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 production. 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 nine month period ended September 30, 2022 and 2021 were $12,277 and $71,624, respectively. The costs are included in the sales and marketing expenses on the consolidated statement of operations.
Recently Issued Accounting Pronouncements	Recent accounting pronouncements issued by the FASB, the AICPA, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on our present or future financial statements.

ORGANIZATION AND SIGNIFICANT _3

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2022
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Schedule of estimated lives of property and equipment	Furniture and fixtures 5 years Computer and office equipment 5 years
Schedule of revenue recognition	Three-months ended Setember 30, 2022 Nine-months ended September 30, 2022 Cloud-based marketing solutions $ 87,398 $ 266,597 Credit repair software solutions 67,651 229,326 $ 155,049 $ 495,923
Schedule of earnings per share	Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Net income (loss) $ (562,059 ) $ 100,491 $ (414,162 ) $ 3,089,153 Dilutive effect of convertible debt - (25,346 ) - (410,285 ) Net income for dilutive earnings per share $ (562,059 ) $ 75,145 $ (414,162 ) $ 2,678,868 Shares used to compute basic earnings per share 461,805,219 446,688,184 460,568,149 437,938,076 Dilutive effect of warrants and convertible debt (1) - 19,443,594 - 19,443,594 Shares used to compute dilutive earnings per share 461,805,219 466,131,778 460,568,149 457,381,670 Basic earnings per share $ (0.00 ) $ 0.00 $ (0.00 ) $ 0.01 Diluted earnings per share $ (0.00 ) $ 0.00 $ (0.00 ) $ 0.01

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2022
FAIR VALUE OF FINANCIAL INSTRUMENTS
Schedule of fair value on a recurring basis	Level 1 Level 2 Level 3 Derivative liability $ $ $ 459,609
Schedule of Derivative liability	Fair Value Change Fair Value Dec 31, Fair September 30, 2021 Additions Value Conversions 2022 Derivative liability $ 347,903 $ $ 111,706 $ $ 459,609
Schedule of derivative liability relating to the beneficial conversion feature	Exercise price $0.0009 - $0.05 Expected Volatility 790% Expected Term Due on demand to 15 months Risk free interest rate 2.74% - 4.05% Expected dividends -

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2022
ACCOUNTS RECEIVABLE
Schedule of accounts receivable	September 30, December 31, 2022 2021 Accounts receivable $ 28,165 $ 77,960 Less: Allowance for doubtful accounts - - Accounts Receivable, net of allowance for doubtful accounts $ 28,165 $ 77,960

NOTES RECEIVABLE (Tables)

NOTES RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2022
NOTES RECEIVABLE
Schedule of notes receivable	September 30, December 31, 2022 2021 Notes receivable $ - $ 373,701 Accrued interest/ - 6,540 Total - 380,241 Less: Allowance for doubtful accounts - (340,572 ) Accounts Receivable, net of allowance for doubtful accounts $ - $ 30,669

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT
Schedule of property, plant and equipment	September 30, December 31, 2022 2021 Equipment $ 15,720 $ 15,720 Furniture & Fixtures 470 470 Construction in Process 690,798 126,765 706,988 142,955 Less: Accumulated Depreciation (16,190 ) (16,190 ) Property and equipment, net $ 690,798 $ 126,765

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	9 Months Ended
	Sep. 30, 2022
INTANGIBLE ASSETS AND GOODWILL
Schedule of intangible assets and goodwill net	September 30, December 31, 2022 2021 Software code $ 68,500 $ 68,500 Developed technology – Scoreinc.com acquisition 215,000 215,000 Permits – Scoreinc.com acquisition 17,300 17,300 Website – Scoreinc.com acquisition 302,800 302,800 Partner agreement – Scoreinc.com acquisition 15,100 15,100 Trade name – Scorein.com acquisition 112,000 112,000 730,700 730,700 Less: Accumulated Amortization (328,705 ) (166,056 ) Intangible assets, net $ 401,995 $ 564,644
Summary of changes goodwill	September 30, December 31, 2022 2021 Goodwill – Scoreinc.com acquisition $ 173,584 $ 173,584 Goodwill – customer contracts - 8,800 Goodwill $ 173,584 $ 182,384

ORGANIZATION AND SIGNIFICANT _4

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Sep. 30, 2022
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 ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Cloud-based Marketing software solutions	$ 87,398	$ 266,597
Credit repair software solutions	67,651	229,326
Net income (loss) for dilutive earnings per share	$ 155,049	$ 495,923

ORGANIZATION AND SIGNIFICANT _6

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Net income (loss)	$ (562,059)	$ 100,491	$ (414,162)	$ 3,089,153
Dilutive effect of convertible debt	0	(25,346)	0	(410,285)
Net income for dilutive earnings per share	$ (562,059)	$ 75,145	$ (414,162)	$ 2,678,868
Shares used to compute basic earnings per share	461,805,219	446,688,184	460,568,149	437,938,076
Dilutive effect of warrants and convertible debt (1)		19,443,594		19,443,594
Shares used to compute dilutive earnings per share	461,805,219	466,131,778	460,568,149	457,381,670
Basic earnings per share	$ 0	$ 0	$ 0	$ 0.01
Diluted earnings per share	$ 0	$ 0	$ 0	$ 0.01

ORGANIZATION AND SIGNIFICANT _7

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2021
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
FDIC insured limit	$ 250,000	$ 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
Anti-dilutive securities excluded from calculation	564,367,799	564,367,799
Research and development expenses		$ 74,125	$ 375,154
Marketing and advertising expense		$ 12,277	$ 71,624

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
GOING CONCERN
Working capital deficiency	$ (3,832,869)		$ (3,832,869)
Accumulated deficit	(31,994,691)		(31,994,691)		$ (31,474,016)
Operating Income (loss)	$ (193,103)	$ (518,973)	$ (514,268)	$ (937,616)

FAIR VALUE (Details)

FAIR VALUE (Details)	Sep. 30, 2022 USD ($)
Level 3 [Member]
Derivative Liability	$ 459,609
Level 2 [Member]
Derivative Liability	0
Level 1 [Member]
Derivative Liability	$ 0

FAIR VALUE (Details 1)

FAIR VALUE (Details 1)	9 Months Ended
	Sep. 30, 2022 USD ($)
FAIR VALUE (Details)
Derivative Liability, beginning balance	$ 347,903
Change Fair Value	111,706
Derivative Liability, ending balance	$ 459,609

FAIR VALUE (Details 2)

FAIR VALUE (Details 2)	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares
Expected volatility	790%
Expected term	15 months
Expected dividends | $	$ 0
Minimum [Member]
Exersice price	$ 0.0009
Risk free interest rate	2.74%
Maximum [Member]
Exersice price	$ 0.05
Risk free interest rate	4.05%

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
ACCOUNTS RECEIVABLE
Accounts receivable	$ 28,165	$ 77,960
Less: Allowance for doubtful accounts	0	0
Accounts Receivable, net of allowance for doubtful accounts	$ 28,165	$ 77,960

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
NOTES RECEIVABLE
Note receivable	$ 0	$ 373,701
Accrued interest	0	6,540
Total	0	380,241
Less allowance for doubtful accounts	0	(340,572)
Notes receivable, net of allowance for doubtful accounts	$ 0	$ 30,669

NOTES RECEIVABLE (Details Narra

NOTES RECEIVABLE (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Continuity Logic LLC [Member]
Other surgery center expenses	$ 431,040
Bridge Loans [Member] | Continuity logic [Member]
Accrued interest	$ 905,500
Proceeds other income settlement		$ 567,993
Payment of settlement		567,993
Interest rate	6%
Secured loan balance		$ 905,500
Maturity date	Aug. 31, 2019

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property and Equipment Gross	$ 706,988	$ 142,955
Less: Accumulated Depreciation	(16,190)	(16,190)
Net Property and Equipment	690,798	126,765
Construction In Process [Member]
Property and Equipment Gross	690,798	126,765
Equipment [Member]
Property and Equipment Gross	15,720	15,720
Furniture and fixtures [Member]
Property and Equipment Gross	$ 470	$ 470

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Intangible Assets And Goodwill	$ 730,700	$ 730,700
Less: Accumulated Amortization	(328,705)	(166,056)
Intangible assets, net	401,995	564,644
Software Code
Intangible Assets And Goodwill	68,500	68,500
Developed Technology
Intangible Assets And Goodwill	215,000	215,000
Permits
Intangible Assets And Goodwill	17,300	17,300
Website
Intangible Assets And Goodwill	302,800	302,800
Partner Agreement [Member]
Intangible Assets And Goodwill	15,100	15,100
Trade Name [Member]
Intangible Assets And Goodwill	$ 112,000	$ 112,000

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL (Details 1) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Goodwill	$ 173,584	$ 182,384
Scoreinc.com acquisition [Member]
Goodwill	173,584	173,584
Customer Contracts [Member]
Goodwill	$ 0	$ 8,800

INTANGIBLE ASSETS AND GOODWILLL

INTANGIBLE ASSETS AND GOODWILLL (Details Narrative)	9 Months Ended
	Sep. 30, 2022 USD ($)
Amortization expense	$ 162,649
Goodwill impairment	8,800
Amortization [Member]
Amortization expense 2022	54,217
Amortization expense 2023	216,866
Amortization expense 2024	110,066
Amortization expense 2025	18,146
Amortization expense 2026	$ 2,700

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares
Convertible notes payable	$ 1,008,800
Description of convertible notes payable current	Current portion of convertible notes payable; bearing interest from 5% to 18%; convertible into shares at either $0.05 per share or a VWAP based on the trailing 10 trading days depending on the specific instrument
Exercisable price per share | $ / shares	$ 0.20
Settlement proceeds	$ 358,671
Convertible and non-convertible Notes Payable [Member]
Notes payable	2,051,755
Debt discount	100,169
Convertible Notes [Member] | Accredited Investors [Member]
Conversion of short term debt to long term debt	$ 426,030
Interest rate	8%
Debt conversion description	convertible into shares based on a calculation of the greater of $0.05 per share or a VWAP based on the trailing 10 trading days; due December 2023
Convertible notes payable[Member]
Convertible notes payable	$ 616,925
Description of convertible notes payable current	Current portion of related party notes including accrued interest; $83,000 of which bears interest at 18%; $60,125 of which bears interest at 5% convertible into shares at $0.05 per share due September 2023; and $473,800 is non-interest bearing; convertible into shares at $0.05 per share due May 2023

STOCKHOLDERS EQUITY (DEFICIT) (

STOCKHOLDERS EQUITY (DEFICIT) (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
STOCKHOLDERS EQUITY (DEFICIT)
Common stock, shares authorized	500,000,000	500,000,000
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares outstanding	0	0
Common stock, shares outstanding	462,878,589	459,128,589
Common stock, shares committed	1,027,246,388
Shares committed through debt conversion features and warrants	527,246,388
Commitments shares out of the money warrants	30,200,000
Restricted common shares issued	3,750,000
Restricted shares issued, amount	$ 27,825
Compensation shares	250,000
Total Compensation shares	750,000
Preferred stock, shares par value	$ 0.0001	$ 0.0001

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Restricted common shares issued			3,750,000	3,664,444
Related party debt	$ 975,596		$ 975,596
Day to day expenses			55,047
Adavnce to CMS	184,078		184,078
Operating expenses	$ 318,316	$ 696,674	911,505	$ 1,431,546
Directors [Member]
Operating expenses			$ 78,629

COMMITMENTS AND CONTIGENCIES (D

COMMITMENTS AND CONTIGENCIES (Details Narrative) - USD ($)	1 Months Ended
	Mar. 31, 2021	Sep. 30, 2022	Jul. 12, 2022	Dec. 31, 2021
Exercisable price per share		$ 0.20
Contingent liability		$ 358,671		$ 0
March 31, 2023 [Member]
Convertible into conversion shares of common stock		10,000,000
Exercisable price per share		$ 0.20
November 2020 [Member] | Maria Frueh [Member]
Convertible into conversion shares of common stock	3,281,667
Derivative liabilities		$ 82,500
Including interest bringing the total amount	$ 98,451
Total liability amount			$ 106,512