Waste Energy (WAST) 10-Q 12 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 12, 2019
Document And Entity Information
Entity Registrant Name	CurrencyWorks Inc.
Entity Central Index Key	0001515139
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		23,329,474
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current Assets
Cash and cash equivalents	$ 25,990	$ 898,142
Accounts receivable (net), related party		20,000
Prepaid expenses	36,616	82,215
Prepaid expenses, related party	15,000	15,000
Deferred service costs	730,437	874,838
Related party loans receivable and related accrued interest		1,280,666
Total Current Assets	808,043	3,170,861
Investment, related party	37	37
Total Assets	808,080	3,170,898
Current Liabilities
Accounts payable and accrued expenses	331,628	239,026
Accounts payable and accrued expenses, related party	565,690	47,431
Notes payable, related party	320,000
Interest on notes payable, related party	2,817
Current portion of convertible notes	73,825
Current portion of interest on convertible notes	63,289
Total Current Liabilities	1,357,249	286,457
Convertible notes payable	926,500	500,325
Accrued interest on convertible notes	125,566	115,518
Total Liabilities	2,409,315	902,300
Commitments and Contingencies
Stockholders' Equity
Common stock, $0.001 par value, 75,000,000 shares authorized; 23,329,474 and 21,579,474 shares issued and outstanding, respectively	23,329	21,579
Additional paid-in-capital	7,432,292	6,959,881
Accumulated deficit	(9,031,938)	(4,712,862)
Total CurrencyWorks Stockholders' Equity (Deficit)	(1,576,317)	2,268,598
Non-controlling Interest	(24,918)
Total Stockholders' Equity (Deficit)	(1,601,235)	2,268,598
Total Liabilities and Stockholders' Equity (Deficit)	$ 808,080	$ 3,170,898

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	23,329,474	21,579,474
Common stock, shares outstanding	23,329,474	21,579,474

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues
Service revenue			$ 250,000
Total revenues			250,000
Operating expenses
General and administrative expense	550,783	809,153	2,083,941	1,834,738
Consulting fees, related party	76,300	105,000	251,300	455,000
Service costs	18,685	78,421	75,708	651,341
Total operating expenses	645,768	992,574	2,410,949	2,941,079
Net loss from operations	(645,768)	(992,574)	(2,160,949)	(2,941,079)
Other income (expense)
Interest income, related party	18,904	11,762	56,096	11,960
Note interest expense	(34,394)	(16,146)	(76,154)	(55,901)
Bad debt expense	(110,000)		(110,000)
Impairment of deferred service costs	(716,635)		(716,635)
Impairment of loan receivable	(1,336,762)		(1,336,762)
Total other expense	(2,178,887)	(4,384)	(2,183,455)	(43,941)
Provision for taxes
Net loss	(2,824,655)	(996,958)	(4,344,404)	(2,985,020)
(Income)/loss from non-controlling interest	(6,237)		25,328
Net loss attributable to CurrencyWorks	$ (2,830,892)	$ (996,958)	$ (4,319,076)	$ (2,985,020)
Loss per common share - Basic and diluted	$ (0.12)	$ (0.05)	$ (0.19)	$ (0.19)
Weighted average number of common shares outstanding, basic and diluted	23,329,474	20,874,524	22,809,327	15,710,686

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating activities
Net loss for the period	$ (4,319,076)	$ (2,985,020)
Adjustments to reconcile net loss to net cash used in operating activities
Stock-based compensation	33,601	43,039
Stock-based compensation, related party	71,846	144,305
Changes in operating assets and liabilities
Accounts receivable, related party	20,000	500,000
Prepaid expense	45,599	(45,181)
Prepaid expense, related party		20,000
Deferred service costs	144,401	(597,175)
Accrued interest receivable, related party	30,666	(11,010)
Accounts payable and accrued expenses	92,602	141,315
Accounts payable and accrued expenses, related party	518,259	(1,096)
Accrued interest on notes payable	73,337	47,912
Accrued interest on notes payable, related party	2,817
Impairment of Loan to Ryde Holding Inc., related party	1,250,000
Net cash (used in) operating activities	(2,061,276)	(2,742,911)
Investing activities
Repayment of loan issued to related party		100,000
Loan to Ryde Holding Inc., related party		(1,250,000)
Sale of sBetOne shares to Duck Holdings	200
Issuance of shares from sBetOne	100
Cancellation of sBetOne shares	110
Net cash provided by (used in) investing activities	410	(1,150,000)
Financing activities
Proceeds from issuance of loans payable		400,000
Repayment of loans payable		(400,000)
Proceeds from issuance of notes payable, related party	320,000
Proceeds from issuance of convertible notes payable	575,000
Proceeds from share issuance	295,565	5,468,195
Less share issue costs	(1,851)	(235,206)
Net cash provided by financing activities	1,188,714	5,232,989
Net changes in cash and equivalents	(872,152)	1,340,078
Cash and equivalents at beginning of the period	898,142	214,993
Cash and equivalents at end of the period	25,990	1,555,071
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid in interest		7,989
Cash paid for income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Stock-based compensation	33,601	43,039
Stock-based compensation, related party	71,846	144,305
Conversion of convertible debt	$ 75,000

Reconciliation of Stockholders'

Reconciliation of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Non-Controlling Interest [Member]	Total
Balance at Dec. 31, 2017	$ 11,600	$ 826,018	$ (693,008)		$ 144,610
Balance, shares at Dec. 31, 2017	11,600,000
Stock-based compensation		3,229			3,229
Stock-based compensation, related party		41,289			41,289
Net loss for the period			(1,022,518)		(1,022,518)
Balance at Mar. 31, 2018	$ 11,600	870,536	(1,715,526)		(833,390)
Balance, shares at Mar. 31, 2018	11,600,000
Balance at Dec. 31, 2017	$ 11,600	826,018	(693,008)		144,610
Balance, shares at Dec. 31, 2017	11,600,000
Stock-based compensation, related party					144,305
Net loss for the period					(2,985,020)
Balance at Sep. 30, 2018	$ 20,875	6,237,076	(3,678,028)		2,579,923
Balance, shares at Sep. 30, 2018	20,874,524
Balance at Mar. 31, 2018	$ 11,600	870,536	(1,715,526)		(833,390)
Balance, shares at Mar. 31, 2018	11,600,000
Stock-based compensation		23,132			23,132
Stock-based compensation, related party		57,575			57,575
Share issuance	$ 9,275	5,223,714			5,232,989
Share issuance, shares	9,274,524
Net loss for the period			(965,544)		(965,544)
Balance at Jun. 30, 2018	$ 20,875	6,174,957	(2,681,070)		(3,514,762)
Balance, shares at Jun. 30, 2018	20,874,524
Stock-based compensation		16,678			16,678
Stock-based compensation, related party		45,441			45,441
Share issuance
Net loss for the period			(996,958)		(996,958)
Balance at Sep. 30, 2018	$ 20,875	6,237,076	(3,678,028)		2,579,923
Balance, shares at Sep. 30, 2018	20,874,524
Balance at Dec. 31, 2018	$ 21,579	6,959,881	(4,712,862)		$ 2,268,598
Balance, shares at Dec. 31, 2018	21,579,474				21,579,474
Stock-based compensation		3,523			$ 3,523
Stock-based compensation, related party		30,095			30,095
Share issuance for conversion of debt	$ 750	74,250			75,000
Share issuance for conversion of debt, shares	750,000
Net loss for the period			(1,136,510)		(1,136,510)
Balance at Mar. 31, 2019	$ 23,329	7,067,749	(5,849,372)		1,240,706
Balance, shares at Mar. 31, 2019	22,329,474
Balance at Dec. 31, 2018	$ 21,579	6,959,881	(4,712,862)		$ 2,268,598
Balance, shares at Dec. 31, 2018	21,579,474				21,579,474
Stock-based compensation, related party					$ 71,846
Net loss for the period					(4,319,076)
Balance at Sep. 30, 2019	$ 23,329	7,432,292	(9,031,938)	(24,918)	$ (1,576,317)
Balance, shares at Sep. 30, 2019	23,329,474				23,329,474
Balance at Mar. 31, 2019	$ 23,329	7,067,749	(5,849,372)		$ 1,240,706
Balance, shares at Mar. 31, 2019	22,329,474
Stock-based compensation		64,290			64,290
Stock-based compensation, related party		24,614			24,614
Share issuance	$ 1,000	292,714		410	294,124
Share issuance, shares	1,000,000
Net loss for the period			(351,674)	(31,565)	(383,239)
Balance at Jun. 30, 2019	$ 23,329	7,449,367	(6,201,046)	(31,155)	1,240,495
Balance, shares at Jun. 30, 2019	22,329,474
Stock-based compensation		(34,212)			(34,212)
Stock-based compensation, related party		17,137			17,137
Net loss for the period			(2,830,892)	6,237	(2,830,892)
Balance at Sep. 30, 2019	$ 23,329	$ 7,432,292	$ (9,031,938)	$ (24,918)	$ (1,576,317)
Balance, shares at Sep. 30, 2019	23,329,474				23,329,474

Nature and Continuance of Opera

Nature and Continuance of Operations	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Continuance of Operations	1. NATURE AND CONTINUANCE OF OPERATIONS CurrencyWorks Inc. (the “Company” or “CurrencyWorks”) was incorporated under the laws of the State of Nevada on July 20, 2010, with an authorized capital of 75,000,000 common shares, having a par value of $0.001 per share. During the period ended December 31, 2010, the Company commenced operations by issuing shares and developing its publishing service business, focused on representing authors to publishers. On February 14, 2018, the Company changed its name from “AppCoin Innovations Inc.” to “ICOx Innovations Inc.” On August 17, 2018, a subsidiary of the Company changed its name from “AppCoin Innovations (USA) Inc.” to “ICOx USA, Inc.” On November 19, 2018, we incorporated a new Delaware subsidiary, GN Innovations, Inc., to provide blockchain technology opportunities to the sports and entertainment industry by working with large and well-established brands. On November 28, 2018, we incorporated a new Delaware subsidiary, Cathio, Inc, to provide blockchain technology opportunities to the Catholic community. Effective December 5, 2018, we effected a name change for our subsidiary from “GN Innovations, Inc.” to “GN1, Inc.”. Effective February 6, 2019, we effected a name change for our subsidiary from “GN1, Inc.” to “sBetOne, Inc.”. On September 3, 2019, the Company changed its name from “ICOx Innovations Inc.” to “CurrencyWorks Inc.” and a subsidiary of the Company changed its name from “ICOx USA, Inc.” to “CurrencyWorks USA Inc.”. The Company’s business model is to provide a turnkey set of services for companies to develop and integrate blockchain and cryptocurrency technologies into their business operations. The Company will enable its customers to focus on their core competencies while providing the necessary resources and expertise to execute a strategy that will enable companies to integrate new blockchain plus cryptocurrency technologies into their business operations. The Company will be compensated on a fee-for-services model. The Company may also accept tokens or coins in payment for its services, to the extent permitted under applicable law. The Company’s services will include strategic planning, project planning, structure development and administration, business plan modeling, technology development support, whitepaper preparation, due diligence reporting, governance planning and management. Going Concern These unaudited condensed interim consolidated financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred losses since inception resulting in an accumulated deficit of $9,031,938 as of September 30, 2019 and further losses are anticipated in the pursuit of the Company’s new service business opportunity, raising substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from directors and/or the private placement of common stock. The financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The unaudited condensed interim consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles (“ GAAP Basis of Consolidation The unaudited condensed interim consolidated financial statements include the accounts of the Company and its subsidiaries. We have determined that one subsidiary, sBetOne, Inc., is a variable interest entity and we are the primary beneficiary of the entity’s activities. As a result, we have consolidated the accounts of this variable interest entity into the accompanying consolidated financial statements. All intercompany transactions and balances have been eliminated. Unaudited Interim Financial Information The accompanying unaudited condensed interim consolidated financial statements and related notes have been prepared in accordance with U.S. GAAP for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited condensed interim consolidated financial statements reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These unaudited condensed interim consolidated financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2018 and notes thereto contained in the information as part of the Company’s Annual Report on Form 10-K, which was filed with the SEC on March 26, 2019. Use of Estimates The preparation of unaudited condensed interim consolidated financial statements in conformity with GAAP 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 interim consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates and these differences could be material. Earnings per Share The Company computes earnings (loss) per share in accordance with ASC 105, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net loss available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. At September 30, 2019, common shares from the conversion of debt (11,443,953 shares) (Note 5) and exercise of stock options (2,005,549 shares) (Note 10) have been excluded as their effect is anti-dilutive. At September 30, 2018, common shares from the conversion of debt (11,760,208 shares) and exercise of stock options (880,553 shares) have been excluded as their effect is anti-dilutive. Revenue Recognition Revenue is recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The Company primarily generates revenues from professional services consulting agreements. These arrangements are generally entered into on a contingent fee basis. There is no prepayment or retainer required prior to performing services and the entire fees is earned on a contingent basis. The Company also provides monthly post-business launch support services. The recurring monthly post-business launch support services are recognized as revenue each month that the subscription is maintained. The Company generally enters into arrangements for which revenues are contingent upon achieving a pre-determined deliverable or future outcome. Any contingent revenue for these arrangements is not recognized until the contingency is resolved and collectability is reasonably assured. Differences between the timing of billings and the recognition of revenue are recognized as either unbilled revenue (a component of accounts receivable) or deferred revenue on the consolidated balance sheet. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled revenue. Reimbursable expenses, including those relating to travel, other out-of-pocket expenses and any third-party costs, are included as a component of revenues. Typically, an equivalent amount of reimbursable expenses are included in total direct client service costs. Taxes collected from customers and remitted to governmental authorities are presented in the statement of operations on a net basis. Service Costs The Company’s policy is to defer direct service costs that relate to the earning of contingent fee revenue. These deferred costs are expensed when the contingent fee revenue is recognized or when the earning the contingent fee revenue is in doubt. Recently Adopted Accounting Pronouncements Leases (ASU 2016-02) In February 2016, the FASB issued ASU 2016-02, “Leases” which was issued to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The amendments in ASU 2016-02 are effective for our quarter ended September 30, 2019. This standard had no effect on our financial statements. Stock Compensation (ASU 2018-07) In June 2018, the FASB issued ASU 2018-07, “Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting”, which expands the scope of Topic 718 to include all share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 specifies that Topic 718 applies to all share-based payment transactions in which the grantor acquires goods and services to be used or consumed in its own operations by issuing share-based payment awards. ASU 2018-07 also clarifies that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under ASC 606. The amendments in ASU 2018-07 are effective for our quarter ended September 30, 2019. This standard had no effect on our financial statements.

Accounts Receivable, Related Pa

Accounts Receivable, Related Party	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Accounts Receivable, Related Party	3. ACCOUNTS RECEIVABLE, RELATED PARTY As at September 30, 2019, the Company had outstanding accounts receivable from a related party of $110,000 (December 31, 2018 - $20,000). On September 30, 2019, due to concerns about collectability, an allowance for doubtful accounts was created for the entire amount. We are still pursuing the collection of these receivables.

Impairments

Impairments	9 Months Ended
	Sep. 30, 2019
Impairments
Impairments	4. IMPAIRMENTS On September 30, 2019, the Company took an impairment on the following assets: Deferred service costs of $716,635 were impaired as the path to bringing these clients to a revenue generating position is no longer likely. The loan receivable of $1,250,000, plus accrued interest of $86,762, was impaired as the loan matured at the end of the quarter and there were concerns about collectability. Efforts to pursue the receivable amounts will continue.

Convertible Notes Payables And

Convertible Notes Payables And Notes Payable, Related Party	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Convertible Notes Payables And Notes Payable, Related Party	5. CONVERTIBLE NOTES PAYABLES AND NOTES PAYABLE, RELATED PARTY The Company has convertible notes outstanding as at September 30, 2019 and are as follows: Start Date Maturity Date Rate Principal Interest Total Note 1 (1) 09-14-2015 09-14-2020 8 % $ 73,825 $ 47,588 $ 121,413 Note 2 (1) 12-30-2016 12-30-2021 8 % 50,000 20,592 70,592 Note 3 (1) 12-30-2016 12-30-2021 8 % 21,500 8,854 30,354 Note 4 (1) 03-02-2017 03-02-2022 8 % 20,000 7,625 27,625 Note 5 (1) 06-08-2017 06-08-2022 8 % 10,000 3,329 13,329 Note 6 (2) 10-30-2017 10-30-2020 10 % 250,000 47,946 297,946 Note 7 (2) 10-30-2017 10-30-2020 10 % - 8,938 8,938 Note 8 (3) 02-13-2019 08-12-2020 15 % 25,000 2,353 27,353 Note 9 (3) 02-22-2019 08-21-2020 15 % 225,000 20,342 245,342 Note 10 (3) 02-27-2019 08-26-2020 15 % 50,000 4,418 54,418 Note 11 (3) 03-12-2019 09-11-2020 15 % 25,000 2,075 27,075 Note 12 (3) 05-09-2019 11-08-2020 15 % 250,000 14,795 264,795 Note 13 07-18-2019 - 5 % 250,000 2,534 252,534 Note 14 08-09-2019 - 5 % 25,000 178 25,178 Note 15 09-13-2019 - 5 % 45,000 105 45,105 Total $ 1,320,325 $ 191,672 $ 1,511,997 (1) The principal of the note, and the interest calculated up to November 30, 2018, may be converted into shares of common stock of the Company at a conversion price of $0.03 per share. (2) The note may be converted into shares of common stock of the Company at a conversion price of $0.10 per share. (3) The note is held in sBetOne, Inc. (“sBetOne”), a subsidiary of the Company, and may be converted into shares of common stock of sBetOne. In the event that sBetOne issues equity securities in a transaction or series of transactions resulting in aggregate gross proceeds of $2.5 million including the conversion of the notes and any other indebtedness, then the notes and any accrued but unpaid interest thereon, will automatically convert into the equity securities issued in such financings: (i) at a conversion price equal to 70% of the lowest per share price paid by the purchasers of such equity securities in such financings for the first $600,000 notes issued; and at a conversion price equal to 75% of the lowest per share price for notes issued over the first $600,000 up to $1,500,000. (ii) the price per share equal to the quotient of $27,000,000 divided by the aggregate number of shares outstanding shares of sBetOne’s common stock immediately prior to the conversion election date. Notes 1 through 5 were initially entered into with an interest rate of 18% per annum. On November 5, 2018, amendment agreements were signed amending the interest rate to 8% per annum effective December 1, 2018. The amendments also state that the new interest is payable only in cash on a quarterly basis commencing December 1, 2018 on March 31, June 30, September 30, and December 31 of each year until the Maturity Date or earlier on the date that all amounts owing under this Note are prepaid by the Company. The principal, and the interest calculated until November 30, 2018, may still be converted to shares. On January 8, 2019, the principal of Note 7 was converted into common shares at a conversion price of $0.10 per share for a share issuance of 750,000 shares. As at September 30, 2019, the interest accrued is still payable. Notes 8 through 12 were issued through sBetOne. Notes 13 through 15 were entered into with an interest rate of 5% per annum, are unsecured, and are payable on demand. These notes were made with a related party in which the Company’s chairman is a director and an officer. The balances of the convertible notes outstanding as at December 31, 2018 were as follows: Start Date Maturity Date Rate Principal Interest Total Note 1 (1) 09-14-2015 09-14-2020 8 % $ 73,825 $ 43,170 $ 116,995 Note 2 (1) 12-30-2016 12-30-2021 8 % 50,000 17,600 67,600 Note 3 (1) 12-30-2016 12-30-2021 8 % 21,500 7,568 29,068 Note 4 (1) 03-02-2017 03-02-2022 8 % 20,000 6,428 26,428 Note 5 (1) 06-08-2017 06-08-2022 8 % 10,000 2,731 12,731 Note 6 (2) 10-30-2017 10-30-2020 10 % 250,000 29,247 279,247 Note 7 (2) 10-30-2017 10-30-2020 10 % 75,000 8,774 83,774 Total $ 500,325 $ 115,518 $ 615,843 (1) (2) Based upon the balances as of September 30, 2019, the convertible notes and the related interest will come due in the following years: Principal Interest Total 2019 $ 320,000 $ 11,755 $ 331,755 2020 898,825 139,516 1,038,341 2021 71,500 29,446 100,946 2022 30,000 10,955 40,955 2023 - - - Total $ 1,320,325 $ 191,672 $ 1,511,997

Notes Receivable - Related Part

Notes Receivable - Related Party	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Notes Receivable - Related Party	6. NOTES RECEIVABLE – RELATED PARTY On July 9, 2018, the Company entered into a loan agreement with Ryde Holding Inc. (“Ryde”) whereby the Company provided to Ryde a loan in the principal amount of $750,000. The principal amount of the loan bears interest at the rate of 2% per annum, provided, any amounts not paid when due will immediately commence accruing interest at the default rate of 10% per annum. The principal amount of the loan, any accrued and unpaid interest thereon, and any other amounts owing under the loan matures on the earlier of (i) March 9, 2019 and (ii) the closing by Ryde of a minimum of $3,000,000 in financings, in the aggregate, whether through the sale of KodakCoins, equity or otherwise. Ryde can prepay all outstanding amounts on 10 days’ notice to our company. As a condition for entering into the loan agreement, Ryde GmbH, a subsidiary of Ryde, provided a corporate guarantee dated July 9, 2018 to the Company, pursuant to which Ryde GmbH unconditionally guaranteed and promised to pay the Company on demand all amounts that become due from Ryde under the loan agreement with Ryde and any other amounts that we may in the future loan or advance to Ryde. Also, as a condition for entering into the loan agreement, Ryde entered into the amendment no. 2, dated as of July 9, 2018, to the business service agreement dated December 29, 2017 as amended as of March 15, 2018, with the Company. Pursuant to the amendment no. 2, the Company and Ryde agreed that each party will be responsible for its respective expenses and agreed not to charge any out of pocket expenses to the other party unless expressly approved by the other party in advance in writing. As of September 30, 2019, the loan and the interest were impaired (Note 4). On July 27, 2018, the Company entered into a loan agreement with Ryde whereby the Company provided to Ryde a loan in the principal amount of $500,000. This loan is unsecured, will mature on the earlier of eight (8) months from the date of issuance or the closing by Ryde of a minimum of $4,250,000 in financings, in the aggregate, whether through the sale of KodakCoins, equity, or otherwise and will bear interest at the rate of 12% interest per annum. However, any amounts not paid when due shall immediately commence accruing interest at the default rate of 18% per annum. As of September 30, 2019, the loan and the interest were impaired (Note 4). On July 12, 2019, the Company signed a Loan Extension Agreement (“Agreement”) to extend the maturity dates of the outstanding Notes Receivable (Note 5) with Ryde. The new maturity date for both notes is September 30, 2019 and, effective and including March 28, 2019, the interest rate increased to 18% per annum calculated and compounded monthly based on a 365-day year with interest payable upon repayment of the principal amount, or any portion thereof. This Agreement also secures the notes against a full and up to date copy of the entire Ryde software. As at September 30, 2019, the balances of the outstanding notes receivable were impaired (Note 4). The balances of the notes receivable outstanding as at December 31, 2018 were as follows: Effective Date Maturity Date Rate Principal Interest Total Note 1 07-09-2018 03-09-2019 2 % $ 750,000 $ 7,192 $ 757,192 Note 2 (1) 07-27-2018 03-27-2019 12 % 500,000 23,474 523,474 Total $ 1,250,000 $ 30,666 $ 1,280,666 (1)

Commitments

Commitments	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments	7. COMMITMENTS ASU 2016-02 was adopted in the period ended September 30, 2019. Starting May 1, 2018, the Company entered into a contract to lease its premises. The contract is effective until February 28, 2020 and is for $16,500 per month. On March 29, 2019, the lease agreement was amended effective May 1, 2019 until March 31, 2020 and to be for $8,250 per month. As the amended lease is for less than a one-year term, it is considered a short-term commitment and the right-of-use asset and lease liability were reduced to zero.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	8. RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from stockholders until such time as the Company can support its operations through revenue generation or attain adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by stockholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The Company’s office premises were provided to it at no cost by one of its directors until April 30, 2018. This director did not take any fees for serving as director during the period ended September 30, 2019. In October 2017, the Company signed an agreement with a company in which the Company’s Chairman is a director, officer, and 30.5% shareholder, to provide strategic management services. The agreement is for a two-year term that will automatically be renewed unless: (i) mutually agreed to by Business Instincts Group Inc. (“BIG”) and us, or (ii) written notice of non-renewal is provided by the non-renewing party to the other at least 90 days prior to the end of the term. The agreement can be terminated by either party, without cause, at any time upon the provision of 90 days written notice to the other party. This agreement committed the Company to pay $35,000 a month and a signing bonus of $100,000 payable as follows: (i) $50,000 upon closing of up to $750,000 of equity financing and (ii) $50,000 payable on signing of the first client agreement which were paid in 2017 and 2018. On June 26, 2018, the agreement was amended to pay $105,000 a month as of June 1, 2018 and pay a bonus of $280,000. $140,000 of the bonus has been paid with the remaining portion to be paid upon signing of two additional clients. As of September 30, 2019, the Company had trade and other payables owing to this related party of $288,843 ($259,050 per the MSA, and $29,793 in expense reimbursements) (December 31, 2018 - $20,458). The Company entered into three promissory notes on July 18, 2019, August 9, 2019, and September 13, 2019, with BIG. As of September 30, 2019, the Company owed $322,817 in principal and interest (December 31, 2018 - $Nil). The Company’s chairman and one of its directors, Cameron Chell, is a director, officer, and an indirect shareholder of Business Instincts Group Inc. which owns 10% of the common stock of Ryde and he is also a director, officer, and indirect shareholder of Blockchain Merchant Group, Inc. which owns 2.5% of the common stock of Ryde and the Company owns 7.5% of the common stock of Ryde. Mr. Chell is also a director, chairman, and officer of Ryde. Mr. Elliott is the President of the Company and a former officer of Ryde. The Company’s Chief Financial Officer, Swapan Kakumanu, is also the Chief Financial Officer of Ryde. On December 4, 2018, the Company appointed Swapan Kakumanu as Chief Financial Officer. Previously, on October 9, 2017, the Company had signed an agreement with a company owned by Swapan Kakumanu to complete the accounting functions of the Company. As of September 30, 2019, the Company had trade and other payables owing to this related party of $46,688 ($45,000 per the agreement, and $1,688 in expense reimbursements) (December 31, 2018 - $14,000).

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Stockholders’ Equity	9. STOCKHOLDERS’ EQUITY The Company’s common stock is issued at a $0.001 par value. 75,000,000 shares have been authorized. As at September 30, 2019, 23,329,474 shares were issued and outstanding (December 31, 2018 – 21,579,474). The increase in common stock outstanding in the current period is due to the conversion of a convertible debenture. On January 8, 2019, the $75,000 principal of the convertible Note 7 was converted into common shares at a conversion price of $0.10 per share for a share issuance of 750,000 shares (Note 5). On May 16, 2019, the Company completed a private placement where 1,000,000 shares were issued at a price of $0.40 (Canadian dollars (“CAD”)) for total gross proceeds of $400,000 CAD or $295,565 less share issue costs of $1,836.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2019
Retirement Benefits [Abstract]
Stock-Based Compensation	10. STOCK-BASED COMPENSATION The Company has adopted the 2017 Equity Incentive Plan (“the Plan”) under which non-transferable options to purchase common shares of the Company may be granted to directors, officers, employees, or consultants of the Company. The terms of the Plan provide that the Board of Directors have the right to grant options to acquire common shares of the Company at not less than the closing market price of the shares on the day preceding the grant at terms of up to ten years. No amounts are paid or payable by the recipient on receipt of the options. As of December 31, 2018, and September 30, 2019, the maximum number of options available for grant was 3,900,000 shares. As of September 30, 2019, there are 3,500,000 stock options issued (December 31, 2018 – 3,400,000) and 400,000 stock options unissued (December 31, 2018 – 500,000). On February 13, 2019, the Company granted a total of 100,000 stock options to a consultant. The stock options are exercisable at the exercise price of $0.60 per share for a period of ten years from the date of grant. The stock options have a fair value of $0.2480 and are exercisable as follows: (i) 1/3 on the first anniversary date; (ii) 1/3 on the second anniversary date; and (iii) 1/3 on the third anniversary date. Stock options granted are valued at the fair value calculation based off the Black-Scholes valuation model. The weighted average assumptions used in the calculation are as follows: Nine Months Ended September 30, 2019 2018 Share price $ 0.16-0.25 $ 0.60 Exercise price $ 0.60 $ 0.60-1.00 Time to maturity (years) 10 2-10 Risk-free interest rate 1.68%-2.71 % 2.61%-3.05 % Expected volatility 122.51%-172.65 % 50.48%-192.68 % Dividend per share $ 0.00 $ 0.00 Forfeiture rate Nil Nil Number of Options Weighted Average Grant-Date Fair Value ($) Weighted Average Exercise Price ($) Weighted Average Remaining Life (Yrs) Options outstanding, December 31, 2018 3,400,000 0.13 0.15 8.1 Granted 100,000 0.25 0.60 9.4 Exercised - - - - Forfeited - - - - Options outstanding, September 30, 2019 3,500,000 0.17 0.19 8.1 Options exercisable, September 30, 2019 2,005,549 0.16 0.19 7.9 Cathio, Inc. (“Cathio”), a subsidiary of the Company, has issued nonvested shares to the management team of Cathio. On March 5, 2019, Cathio granted a total of 16,000,000 nonvested shares to two officers of Cathio. These nonvested shares vest based upon various milestones, have no exercise price, exercise immediately upon vesting, and do not expire except upon resignation of the employee or by a resolution by the Board of Directors. Nonvested shares are valued at the date of the grant at the fair value of the common stock and are expensed over the vesting period. As vesting conditions are not wholly dependent on the employee and there is no timeline for them, for accounting purposes, the fair value will be calculated and the expense will be recognized upon the achievement of the milestones. sBetOne, Inc. (“sBetOne”), a subsidiary of the Company, has issued nonvested shares to a member of the Board of Directors of sBetOne. On March 22, 2019, sBetOne granted a total of 150,000 nonvested shares to a member of the Board of Directors of sBetOne. These nonvested shares vest 1/36 starting April 1, 2019 and at the beginning of the month for the following 35 months, have no exercise price, exercise immediately upon vesting, and do not expire except upon resignation of the employee or by a resolution by the Board of Directors. Nonvested shares are valued at the date of the grant at the fair value of the common stock and are expensed over the vesting period. As at the grant date of the nonvested shares, the fair value of the common stock was based upon the issuance of the founder shares at $0.0001 per share. On June 12, 2019, June 27, 2019, and June 28, 2019, sBetOne granted a total of 150,000 stock options to three advisors. The stock options are exercisable at the price of $0.01 per share for a period of ten years from the date of grant. The fair values of the stock options were $0.7880, $0.7380, and $0.7680, respectively. The stock options are exercisable as follows: (i) 1/2 upon the date of grant; and (ii) 1/2 on the first anniversary date.

Non-Controlling Interest

Non-Controlling Interest	9 Months Ended
	Sep. 30, 2019
Noncontrolling Interest [Abstract]
Non-Controlling Interest	11. NON-CONTROLLING INTEREST The Company has three subsidiaries, CurrencyWorks USA Inc., Cathio, Inc., and sBetOne, Inc. The Company has 100% ownership of CurrencyWorks USA Inc. and Cathio, Inc. For sBetOne, Inc., on April 1, 2019, the Company transferred 2,000,000 of its shares to a third-party and cancelled 1,097,826 of its shares. Additionally, 2,097,826 shares of sBetOne, Inc. were issued to third-parties, reducing the Company’s ownership in this subsidiary to 59.02%

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	12. SUBSEQUENT EVENTS On October 25, 2019, the Company issued 333,333 common shares at a deemed price of $0.30 per share for total consideration of $100,000 to Tryton Financial Corporation as settlement of a $100,000 bonus that was recognized when the Company’s shares were approved for trading on the TSX Venture Exchange. On November 7, 2019, the Company issued 93,226 common shares at a deemed price of $0.1609 per share for total consideration of $15,000 to Uptick Capital LLC per the strategic advisory agreement signed August 1, 2019.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed interim consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles (“ GAAP
Basis of Consolidation	Basis of Consolidation The unaudited condensed interim consolidated financial statements include the accounts of the Company and its subsidiaries. We have determined that one subsidiary, sBetOne, Inc., is a variable interest entity and we are the primary beneficiary of the entity’s activities. As a result, we have consolidated the accounts of this variable interest entity into the accompanying consolidated financial statements. All intercompany transactions and balances have been eliminated.
Unaudited Interim Financial Information	Unaudited Interim Financial Information The accompanying unaudited condensed interim consolidated financial statements and related notes have been prepared in accordance with U.S. GAAP for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited condensed interim consolidated financial statements reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These unaudited condensed interim consolidated financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2018 and notes thereto contained in the information as part of the Company’s Annual Report on Form 10-K, which was filed with the SEC on March 26, 2019.
Use of Estimates	Use of Estimates The preparation of unaudited condensed interim consolidated financial statements in conformity with GAAP 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 interim consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates and these differences could be material.
Earnings Per Share	Earnings per Share The Company computes earnings (loss) per share in accordance with ASC 105, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net loss available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. At September 30, 2019, common shares from the conversion of debt (11,443,953 shares) (Note 5) and exercise of stock options (2,005,549 shares) (Note 10) have been excluded as their effect is anti-dilutive. At September 30, 2018, common shares from the conversion of debt (11,760,208 shares) and exercise of stock options (880,553 shares) have been excluded as their effect is anti-dilutive.
Revenue Recognition	Revenue Recognition Revenue is recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The Company primarily generates revenues from professional services consulting agreements. These arrangements are generally entered into on a contingent fee basis. There is no prepayment or retainer required prior to performing services and the entire fees is earned on a contingent basis. The Company also provides monthly post-business launch support services. The recurring monthly post-business launch support services are recognized as revenue each month that the subscription is maintained. The Company generally enters into arrangements for which revenues are contingent upon achieving a pre-determined deliverable or future outcome. Any contingent revenue for these arrangements is not recognized until the contingency is resolved and collectability is reasonably assured. Differences between the timing of billings and the recognition of revenue are recognized as either unbilled revenue (a component of accounts receivable) or deferred revenue on the consolidated balance sheet. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled revenue. Reimbursable expenses, including those relating to travel, other out-of-pocket expenses and any third-party costs, are included as a component of revenues. Typically, an equivalent amount of reimbursable expenses are included in total direct client service costs. Taxes collected from customers and remitted to governmental authorities are presented in the statement of operations on a net basis.
Service Costs	Service Costs The Company’s policy is to defer direct service costs that relate to the earning of contingent fee revenue. These deferred costs are expensed when the contingent fee revenue is recognized or when the earning the contingent fee revenue is in doubt.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements Leases (ASU 2016-02) In February 2016, the FASB issued ASU 2016-02, “Leases” which was issued to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The amendments in ASU 2016-02 are effective for our quarter ended September 30, 2019. This standard had no effect on our financial statements. Stock Compensation (ASU 2018-07) In June 2018, the FASB issued ASU 2018-07, “Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting”, which expands the scope of Topic 718 to include all share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 specifies that Topic 718 applies to all share-based payment transactions in which the grantor acquires goods and services to be used or consumed in its own operations by issuing share-based payment awards. ASU 2018-07 also clarifies that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under ASC 606. The amendments in ASU 2018-07 are effective for our quarter ended September 30, 2019. This standard had no effect on our financial statements.

Convertible Notes Payables An_2

Convertible Notes Payables And Notes Payable, Related Party (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of Convertible Notes Outstanding	The Company has convertible notes outstanding as at September 30, 2019 and are as follows: Start Date Maturity Date Rate Principal Interest Total Note 1 (1) 09-14-2015 09-14-2020 8 % $ 73,825 $ 47,588 $ 121,413 Note 2 (1) 12-30-2016 12-30-2021 8 % 50,000 20,592 70,592 Note 3 (1) 12-30-2016 12-30-2021 8 % 21,500 8,854 30,354 Note 4 (1) 03-02-2017 03-02-2022 8 % 20,000 7,625 27,625 Note 5 (1) 06-08-2017 06-08-2022 8 % 10,000 3,329 13,329 Note 6 (2) 10-30-2017 10-30-2020 10 % 250,000 47,946 297,946 Note 7 (2) 10-30-2017 10-30-2020 10 % - 8,938 8,938 Note 8 (3) 02-13-2019 08-12-2020 15 % 25,000 2,353 27,353 Note 9 (3) 02-22-2019 08-21-2020 15 % 225,000 20,342 245,342 Note 10 (3) 02-27-2019 08-26-2020 15 % 50,000 4,418 54,418 Note 11 (3) 03-12-2019 09-11-2020 15 % 25,000 2,075 27,075 Note 12 (3) 05-09-2019 11-08-2020 15 % 250,000 14,795 264,795 Note 13 07-18-2019 - 5 % 250,000 2,534 252,534 Note 14 08-09-2019 - 5 % 25,000 178 25,178 Note 15 09-13-2019 - 5 % 45,000 105 45,105 Total $ 1,320,325 $ 191,672 $ 1,511,997 (1) The principal of the note, and the interest calculated up to November 30, 2018, may be converted into shares of common stock of the Company at a conversion price of $0.03 per share. (2) The note may be converted into shares of common stock of the Company at a conversion price of $0.10 per share. (3) The note is held in sBetOne, Inc. (“sBetOne”), a subsidiary of the Company, and may be converted into shares of common stock of sBetOne. In the event that sBetOne issues equity securities in a transaction or series of transactions resulting in aggregate gross proceeds of $2.5 million including the conversion of the notes and any other indebtedness, then the notes and any accrued but unpaid interest thereon, will automatically convert into the equity securities issued in such financings: The balances of the convertible notes outstanding as at December 31, 2018 were as follows: Start Date Maturity Date Rate Principal Interest Total Note 1 (1) 09-14-2015 09-14-2020 8 % $ 73,825 $ 43,170 $ 116,995 Note 2 (1) 12-30-2016 12-30-2021 8 % 50,000 17,600 67,600 Note 3 (1) 12-30-2016 12-30-2021 8 % 21,500 7,568 29,068 Note 4 (1) 03-02-2017 03-02-2022 8 % 20,000 6,428 26,428 Note 5 (1) 06-08-2017 06-08-2022 8 % 10,000 2,731 12,731 Note 6 (2) 10-30-2017 10-30-2020 10 % 250,000 29,247 279,247 Note 7 (2) 10-30-2017 10-30-2020 10 % 75,000 8,774 83,774 Total $ 500,325 $ 115,518 $ 615,843 (1) (2)
Schedule of Convertible Notes	Based upon the balances as of September 30, 2019, the convertible notes and the related interest will come due in the following years: Principal Interest Total 2019 $ 320,000 $ 11,755 $ 331,755 2020 898,825 139,516 1,038,341 2021 71,500 29,446 100,946 2022 30,000 10,955 40,955 2023 - - - Total $ 1,320,325 $ 191,672 $ 1,511,997

Notes Receivable - Related Pa_2

Notes Receivable - Related Party (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of Notes Receivable	The balances of the notes receivable outstanding as at December 31, 2018 were as follows: Effective Date Maturity Date Rate Principal Interest Total Note 1 07-09-2018 03-09-2019 2 % $ 750,000 $ 7,192 $ 757,192 Note 2 (1) 07-27-2018 03-27-2019 12 % 500,000 23,474 523,474 Total $ 1,250,000 $ 30,666 $ 1,280,666 (1)

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2019
Retirement Benefits [Abstract]
Schedule of Assumption Used	Stock options granted are valued at the fair value calculation based off the Black-Scholes valuation model. The weighted average assumptions used in the calculation are as follows: Nine Months Ended September 30, 2019 2018 Share price $ 0.16-0.25 $ 0.60 Exercise price $ 0.60 $ 0.60-1.00 Time to maturity (years) 10 2-10 Risk-free interest rate 1.68%-2.71 % 2.61%-3.05 % Expected volatility 122.51%-172.65 % 50.48%-192.68 % Dividend per share $ 0.00 $ 0.00 Forfeiture rate Nil Nil
Schedule of Stock Option Activity	Number of Options Weighted Average Grant-Date Fair Value ($) Weighted Average Exercise Price ($) Weighted Average Remaining Life (Yrs) Options outstanding, December 31, 2018 3,400,000 0.13 0.15 8.1 Granted 100,000 0.25 0.60 9.4 Exercised - - - - Forfeited - - - - Options outstanding, September 30, 2019 3,500,000 0.17 0.19 8.1 Options exercisable, September 30, 2019 2,005,549 0.16 0.19 7.9

Nature and Continuance of Ope_2

Nature and Continuance of Operations (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
State or country of incorporation	NV
Date of incorporation	Jul. 20, 2010
Common stock, shares authorized	75,000,000	75,000,000
Common stock, par value	$ 0.001	$ 0.001
Accumulated deficit	$ (9,031,938)	$ (4,712,862)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - shares	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Conversion of Debt [Member]
Number of antidilutive common shares excluded	11,443,953	11,760,208
Stock Options [Member]
Number of antidilutive common shares excluded	2,005,549	880,553

Accounts Receivable, Related _2

Accounts Receivable, Related Party (Details Narrative) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Receivables [Abstract]
Accounts receivable from related party	$ 110,000	$ 20,000

Impairments (Details Narrative)

Impairments (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Impairments
Impairment of deferred service costs	$ 716,635		$ 716,635
Impairment of loan receivable	1,336,762		1,336,762
Accrued interest	$ 86,762		$ 86,762

Convertible Notes Payables an_3

Convertible Notes Payables and Notes Payable, Related Party (Details Narrative) - $ / shares	Jan. 08, 2019	Sep. 30, 2019	Dec. 31, 2018	Nov. 05, 2018
Notes payable interest rate		18.00%
Conversion price per share	$ 0.10
Debt conversion of shares issued	750,000
Board of Directors Chairman [Member]
Notes payable interest rate	5.00%
Amendment Agreements [Member]
Notes payable interest rate				8.00%

Convertible Notes Payables an_4

Convertible Notes Payables and Notes Payable, Related Party - Schedule of Convertible Notes Outstanding (Details) - USD ($)		9 Months Ended	12 Months Ended
		Sep. 30, 2019	Dec. 31, 2018	Jan. 08, 2019
Rate		18.00%
Principal		$ 322,817		$ 75,000
Interest		$ 63,289
Convertible Notes Payable One [Member]
Start date	[1]	Sep. 14, 2015	Sep. 14, 2015
Maturity date	[1]	Sep. 14, 2020	Sep. 14, 2020
Rate	[1]	8.00%	8.00%
Principal	[1]	$ 73,825	$ 73,825
Interest	[1]	47,588	43,170
Convertible notes	[1]	$ 121,413	$ 116,995
Convertible Notes Payable Two [Member]
Start date	[1]	Dec. 30, 2016	Dec. 30, 2016
Maturity date	[1]	Dec. 30, 2021	Dec. 30, 2021
Rate	[1]	8.00%	8.00%
Principal	[1]	$ 50,000	$ 50,000
Interest	[1]	20,592	17,600
Convertible notes	[1]	$ 70,592	$ 67,600
Convertible Notes Payable Three [Member]
Start date	[1]	Dec. 30, 2016	Dec. 30, 2016
Maturity date	[1]	Dec. 30, 2021	Dec. 30, 2021
Rate	[1]	8.00%	8.00%
Principal	[1]	$ 21,500	$ 21,500
Interest	[1]	8,854	7,568
Convertible notes	[1]	$ 30,354	$ 29,068
Convertible Notes Payable Four [Member]
Start date	[1]	Mar. 2, 2017	Mar. 2, 2017
Maturity date	[1]	Mar. 2, 2022	Mar. 2, 2022
Rate	[1]	8.00%	8.00%
Principal	[1]	$ 20,000	$ 20,000
Interest	[1]	7,625	6,428
Convertible notes	[1]	$ 27,625	$ 26,428
Convertible Notes Payable Five [Member]
Start date	[1]	Jun. 8, 2017	Jun. 8, 2017
Maturity date	[1]	Jun. 8, 2022	Jun. 8, 2022
Rate	[1]	8.00%	8.00%
Principal	[1]	$ 10,000	$ 10,000
Interest	[1]	3,329	2,731
Convertible notes	[1]	$ 13,329	$ 12,731
Convertible Notes Payable Six [Member]
Start date	[2]	Oct. 30, 2017	Oct. 30, 2017
Maturity date	[2]	Oct. 30, 2020	Oct. 30, 2020
Rate	[2]	10.00%	10.00%
Principal	[2]	$ 250,000	$ 250,000
Interest	[2]	47,946	29,247
Convertible notes	[2]	$ 297,946	$ 279,247
Convertible Notes Payable Seven [Member]
Start date	[2]	Oct. 30, 2017	Oct. 30, 2017
Maturity date	[2]	Oct. 30, 2020	Oct. 30, 2020
Rate	[2]	10.00%	10.00%
Principal	[2]		$ 75,000
Interest	[2]	8,938	8,774
Convertible notes	[2]	$ 8,938	83,774
Convertible Notes Payable Eight [Member]
Start date	[3]	Feb. 13, 2019
Maturity date	[3]	Aug. 12, 2020
Rate	[3]	15.00%
Principal	[3]	$ 25,000
Interest	[3]	2,353
Convertible notes	[3]	$ 27,353
Convertible Notes Payable Nine [Member]
Start date	[3]	Feb. 22, 2019
Maturity date	[3]	Aug. 21, 2020
Rate	[3]	15.00%
Principal	[3]	$ 225,000
Interest	[3]	20,342
Convertible notes	[3]	$ 245,342
Convertible Notes Payable Ten [Member]
Start date	[3]	Feb. 27, 2019
Maturity date	[3]	Aug. 26, 2020
Rate	[3]	15.00%
Principal	[3]	$ 50,000
Interest	[3]	4,418
Convertible notes	[3]	$ 54,418
Convertible Notes Payable Eleven [Member]
Start date	[3]	Mar. 12, 2019
Maturity date	[3]	Sep. 11, 2020
Rate	[3]	15.00%
Principal	[3]	$ 25,000
Interest	[3]	2,075
Convertible notes	[3]	$ 27,075
Convertible Notes Payable Twelve [Member]
Start date	[3]	May 9, 2019
Maturity date	[3]	Nov. 8, 2020
Rate	[3]	15.00%
Principal	[3]	$ 250,000
Interest	[3]	14,795
Convertible notes	[3]	$ 264,795
Convertible Notes Payable Thirteen [Member]
Start date		Jul. 18, 2019
Rate		5.00%
Principal		$ 250,000
Interest		2,534
Convertible notes		$ 252,534
Convertible Notes Payable Fourteen [Member]
Start date		Aug. 9, 2019
Rate		5.00%
Principal		$ 25,000
Interest		178
Convertible notes		$ 25,178
Convertible Notes Payable Fifteen [Member]
Start date		Sep. 13, 2019
Rate		5.00%
Principal		$ 45,000
Interest		105
Convertible notes		45,105
Convertible Notes Payable [Member]
Principal		1,320,325	500,325
Interest		191,672	115,518
Convertible notes		$ 1,511,997	$ 615,843
[1]	The principal of the note, and the interest calculated up to November 30, 2018, may be converted into shares of common stock of the Company at a conversion price of $0.03 per share.
[2]	The note may be converted into shares of common stock of the Company at a conversion price of $0.10 per share.
[3]	The note is held in sBetOne, Inc. ("sBetOne"), a subsidiary of the Company, and may be converted into shares of common stock of sBetOne. In the event that sBetOne issues equity securities in a transaction or series of transactions resulting in aggregate gross proceeds of $2.5 million including the conversion of the notes and any other indebtedness, then the notes and any accrued but unpaid interest thereon, will automatically convert into the equity securities issued in such financings: (i) at a conversion price equal to 70% of the lowest per share price paid by the purchasers of such equity securities in such financings for the first $600,000 notes issued; and at a conversion price equal to 75% of the lowest per share price for notes issued over the first $600,000 up to $1,500,000. (ii) the price per share equal to the quotient of $27,000,000 divided by the aggregate number of shares outstanding shares of sBetOne's common stock immediately prior to the conversion election date.

Convertible Notes Payables an_5

Convertible Notes Payables and Notes Payable, Related Party - Schedule of Convertible Notes Outstanding (Details) (Parenthetical) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Jan. 08, 2019	Dec. 31, 2018
Conversion price per share			$ 0.10
Proceeds from debt financing	$ 575,000
Convertible Notes Payable One [Member]
Conversion price per share	$ 0.03			$ 0.03
Convertible Notes Payable Two [Member]
Conversion price per share	0.03			0.03
Convertible Notes Payable Three [Member]
Conversion price per share	0.03			0.03
Convertible Notes Payable Four [Member]
Conversion price per share	0.03			0.03
Convertible Notes Payable Five [Member]
Conversion price per share	0.03			0.03
Convertible Notes Payable Six [Member]
Conversion price per share	0.10			0.10
Convertible Notes Payable Seven [Member]
Conversion price per share	$ 0.10			$ 0.10
Convertible Notes Payable Eight [Member] | sBetOne Inc. [Member]
Aggregate gross proceeds including conversion and other indebtedness	$ 2,500,000
Debt conversion lowest per share price paid by the purchasers	75.00%
Conversion of common stock shares outstanding, amount	27,000,000
Convertible Notes Payable Eight [Member] | sBetOne Inc. [Member] | First 6 Million [Member]
Debt conversion lowest per share price paid by the purchasers	70.00%
Proceeds from debt financing	$ 600,000
Convertible Notes Payable Eight [Member] | sBetOne Inc. [Member] | First 6 Million [Member] | Maximum [Member]
Proceeds from debt financing	1,500,000
Convertible Notes Payable Nine [Member] | sBetOne Inc. [Member]
Aggregate gross proceeds including conversion and other indebtedness	$ 2,500,000
Debt conversion lowest per share price paid by the purchasers	75.00%
Conversion of common stock shares outstanding, amount	27,000,000
Convertible Notes Payable Nine [Member] | sBetOne Inc. [Member] | First 6 Million [Member]
Debt conversion lowest per share price paid by the purchasers	70.00%
Proceeds from debt financing	$ 600,000
Convertible Notes Payable Nine [Member] | sBetOne Inc. [Member] | First 6 Million [Member] | Maximum [Member]
Proceeds from debt financing	1,500,000
Convertible Notes Payable Ten [Member] | sBetOne Inc. [Member]
Aggregate gross proceeds including conversion and other indebtedness	$ 2,500,000
Debt conversion lowest per share price paid by the purchasers	75.00%
Conversion of common stock shares outstanding, amount	27,000,000
Convertible Notes Payable Ten [Member] | sBetOne Inc. [Member] | First 6 Million [Member]
Debt conversion lowest per share price paid by the purchasers	70.00%
Proceeds from debt financing	$ 600,000
Convertible Notes Payable Ten [Member] | sBetOne Inc. [Member] | First 6 Million [Member] | Maximum [Member]
Proceeds from debt financing	1,500,000
Convertible Notes Payable Eleven [Member] | sBetOne Inc. [Member]
Aggregate gross proceeds including conversion and other indebtedness	$ 2,500,000
Debt conversion lowest per share price paid by the purchasers	75.00%
Conversion of common stock shares outstanding, amount	27,000,000
Convertible Notes Payable Eleven [Member] | sBetOne Inc. [Member] | First 6 Million [Member]
Debt conversion lowest per share price paid by the purchasers	70.00%
Proceeds from debt financing	$ 600,000
Convertible Notes Payable Eleven [Member] | sBetOne Inc. [Member] | First 6 Million [Member] | Maximum [Member]
Proceeds from debt financing	1,500,000
Convertible Notes Payable Twelve [Member] | sBetOne Inc. [Member]
Aggregate gross proceeds including conversion and other indebtedness	$ 2,500,000
Debt conversion lowest per share price paid by the purchasers	75.00%
Conversion of common stock shares outstanding, amount	27,000,000
Convertible Notes Payable Twelve [Member] | sBetOne Inc. [Member] | First 6 Million [Member]
Debt conversion lowest per share price paid by the purchasers	70.00%
Proceeds from debt financing	$ 600,000
Convertible Notes Payable Twelve [Member] | sBetOne Inc. [Member] | First 6 Million [Member] | Maximum [Member]
Proceeds from debt financing	$ 1,500,000

Convertible Notes Payables an_6

Convertible Notes Payables and Notes Payable, Related Party - Schedule of Convertible Notes (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Principal	$ 926,500	$ 500,325
Interest	125,566	115,518
Convertible Notes Payable [Member]
Principal	1,320,325
Interest	191,672
Total	1,511,997	$ 615,843
2019 [Member]
Principal	320,000
Interest	11,755
Total	331,755
2020 [Member]
Principal	898,825
Interest	139,516
Total	1,038,341
2021 [Member]
Principal	71,500
Interest	29,446
Total	100,946
2022 [Member]
Principal	30,000
Interest	10,955
Total	40,955
2023 [Member]
Principal
Interest
Total

Notes Receivable - Related Pa_3

Notes Receivable - Related Party (Details Narrative) - USD ($)	Jul. 12, 2019	Jul. 27, 2018	Jul. 09, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 08, 2019	Dec. 31, 2018
Debt principal amount				$ 322,817		$ 75,000
Rate of interest				18.00%
Proceeds from related party debt					$ 400,000
Loan Agreement [Member] | Ryde Holding Inc. [Member]
Debt principal amount		$ 500,000	$ 750,000
Rate of interest		12.00%	2.00%
Default rate of interest		18.00%	10.00%
Debt instrument, description		This loan is unsecured, will mature on the earlier of eight (8) months from the date of issuance or the closing by Ryde of a minimum of $4,250,000 in financings, in the aggregate, whether through the sale of KodakCoins, equity, or otherwise and will bear interest at the rate of 12% interest per annum. However, any amounts not paid when due shall immediately commence accruing interest at the default rate of 18% per annum.	The principal amount of the loan, any accrued and unpaid interest thereon, and any other amounts owing under the loan matures on the earlier of (i) March 9, 2019 and (ii) the closing by Ryde of a minimum of $3,000,000 in financings, in the aggregate, whether through the sale of KodakCoins, equity or otherwise.
Proceeds from related party debt		$ 4,250,000	$ 3,000,000
Loan Extension Agreement [Member] | Ryde Holding Inc. [Member]
Default rate of interest	18.00%
Debt instrument, maturity date	Sep. 30, 2019

Notes Receivable - Related Pa_4

Notes Receivable - Related Party - Schedule of Notes Receivable (Details) - USD ($)		12 Months Ended
		Dec. 31, 2018	Sep. 30, 2019	Jan. 08, 2019
Rate			18.00%
Principal			$ 322,817	$ 75,000
Interest			$ 86,762
Notes Receivable One [Member]
Effective Date		Jul. 9, 2018
Maturity Date		Mar. 9, 2019
Rate		2.00%
Principal		$ 750,000
Interest		7,192
Total		$ 757,192
Notes Receivable Two [Member]
Effective Date	[1]	Jul. 27, 2018
Maturity Date	[1]	Mar. 27, 2019
Rate	[1]	12.00%
Principal	[1]	$ 500,000
Interest	[1]	23,474
Total	[1]	523,474
Notes Receivable [Member]
Principal		1,250,000
Interest		30,666
Total		$ 1,280,666
[1]	The $500,000 was issued in four tranches and the interest is calculated based on the dates that those tranches were issued.

Notes Receivable - Related Pa_5

Notes Receivable - Related Party - Schedule of Notes Receivable (Details) (Parenthetical) - USD ($)		Sep. 30, 2019	Jan. 08, 2019	Dec. 31, 2018
Debt principal amount		$ 322,817	$ 75,000
Notes Receivable Two [Member]
Debt principal amount	[1]			500,000
Notes Receivable Two [Member] | Four Tranche [Member]
Debt principal amount				$ 500,000
[1]	The $500,000 was issued in four tranches and the interest is calculated based on the dates that those tranches were issued.

Commitments (Details Narrative)

Commitments (Details Narrative) - USD ($)	Mar. 29, 2019	May 01, 2018
Commitments and Contingencies Disclosure [Abstract]
Lease commitment amount	$ 8,250	$ 16,500
Lease, description	Starting May 1, 2018, the Company entered into a contract to lease its premises. The contract is effective until February 28, 2020 and is for $16,500 per month. On March 29, 2019, the lease agreement was amended effective May 1, 2019 until March 31, 2020 and to be for $8,250 per month. As the amended lease is for less than a one-year term, it is considered a short-term commitment and the right-of-use asset and lease liability were reduced to zero.
Lease maturity date	Mar. 31, 2020
Operating lease, right-of-use asset	$ 0
Operating lease, liability	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Jun. 26, 2018	Oct. 31, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Jan. 08, 2019
Other payables to related parties			$ 288,843		$ 288,843		$ 20,458
Services fee			76,300	$ 105,000	251,300	$ 455,000
Debt principal amount			322,817		322,817				$ 75,000
Interest on notes payable, related party			$ 2,817		$ 2,817
Rate of interest			18.00%		18.00%
Business Instincts Group Inc [Member]
Ownership percentage			10.00%		10.00%
Business Instincts Group Inc [Member] | Three Promissory Notes [Member]
Debt instrument, description					The Company entered into three promissory notes on July 18, 2019, August 9, 2019, and September 13, 2019,
Blockchain Merchant Group, Inc [Member]
Ownership percentage			2.50%		2.50%
WENN Digital Inc. [Member]
Ownership percentage			7.50%		7.50%
First Client Agreement [Member]
Repayments to related party debt	$ 105,000
Payments for signing bonus	280,000
Initial payments for agreement							$ 50,000	$ 50,000
Master Service Agreement [Member]
Other payables to related parties			$ 259,050		$ 259,050
Reimbursement expenses					29,793
Chairman Director Officer and Shareholder [Member]
Percentage for services		30.50%
Repayments to related party debt		$ 35,000
Payments for signing bonus		100,000
Payment for equity financing		50,000
Chairman Director Officer and Shareholder [Member] | Maximum [Member]
Payment for equity financing		$ 750,000
Two Additional Clients [Member] | First Client Agreement [Member]
Payments for signing bonus	$ 140,000
Swapan Kakumanu [Member]
Other payables to related parties			46,688		46,688		$ 14,000
Swapan Kakumanu [Member] | Master Service Agreement [Member]
Other payables to related parties			$ 45,000		45,000
Reimbursement expenses					$ 1,688

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative)	May 16, 2019USD ($)$ / sharesshares	May 16, 2019CAD ($)shares	Jan. 08, 2019USD ($)$ / sharesshares	Sep. 30, 2019USD ($)$ / sharesshares	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)$ / sharesshares
Common stock, par value | $ / shares				$ 0.001		$ 0.001
Common stock, shares authorized | shares				75,000,000		75,000,000
Common stock, shares issued | shares				23,329,474		21,579,474
Common stock, shares outstanding | shares				23,329,474		21,579,474
Convertible note principal amount | $			$ 75,000	$ 322,817
Debt conversation rate per share | $ / shares			$ 0.10
Number of shares issued for note conversion | shares			750,000
Gross proceeds from private placement | $				$ 295,565	$ 5,468,195
Private Placement [Member]
Shares issued during period | shares	1,000,000	1,000,000
Shares issued price per share | $ / shares	$ 0.40
Gross proceeds from private placement | $	$ 295,565
Stock issuance costs | $	$ 1,836
Private Placement [Member] | CAD [Member]
Gross proceeds from private placement | $		$ 400,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - $ / shares	Jun. 28, 2019	Jun. 27, 2019	Jun. 12, 2019	Mar. 22, 2019	Feb. 13, 2019	Sep. 30, 2019	Dec. 31, 2018	May 05, 2019
Number of stock options granted						100,000
Stock options exercise price						$ 0.19
Fair value of stock option granted, price per share						$ 0.25
Consultant [Member]
Number of stock options granted					100,000
Stock options exercise price					$ 0.60
Stock options exercisable term					10 years
Fair value of stock option granted, price per share					$ 0.2480
Two Officers [Member] | Cathio, Inc. [Member]
Number of stock options granted shares, nonvested								16,000,000
Board of Directors [Member] | sBetOne Inc. [Member]
Fair value of stock option granted, price per share				$ 0.0001
Number of stock options granted shares, nonvested				150,000
Three Advisors [Member] | sBetOne Inc. [Member]
Number of stock options granted	150,000	150,000	150,000
Stock options exercise price	$ 0.01	$ 0.01	$ 0.01
Stock options exercisable term	10 years	10 years	10 years
Fair value of stock option granted, price per share	$ 0.7680	$ 0.7380	$ 0.7880
2017 Equity Incentive Plan [Member]
Description on equity incentive plan						The terms of the Plan provide that the Board of Directors have the right to grant options to acquire common shares of the Company at not less than the closing market price of the shares on the day preceding the grant at terms of up to ten years.
Number of options available for grant						3,900,000	3,900,000
Number of stock options granted						3,500,000	3,400,000
Number of stock options unissued						400,000	500,000

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Assumption Used (Details) - $ / shares	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Share price		$ 0.60
Exercise price	$ 0.60
Time to maturity (years)	10 years
Dividend per share	$ 0	$ 0
Forfeiture rate	0.00%	0.00%
Minimum [Member]
Share price	$ 0.16
Exercise price		$ 0.60
Time to maturity (years)		2 years
Risk-free interest rate	1.68%	2.61%
Expected volatility	122.51%	50.48%
Maximum [Member]
Share price	$ 0.25
Exercise price		$ 1
Time to maturity (years)		10 years
Risk-free interest rate	2.71%	3.05%
Expected volatility	172.65%	192.68%

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of Stock Option Activity (Details)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Retirement Benefits [Abstract]
Number of Options, outstanding Beginning Balance | shares	3,400,000
Number of Options, Granted | shares	100,000
Number of Options, Exercised | shares
Number of Options, Forfeited | shares
Number of Options, outstanding Ending Balance | shares	3,500,000
Number of Options, exercisable, Ending Balance | shares	2,005,549
Weighted Average Grant-Date Fair Value, Options outstanding, Beginning Balance	$ 0.13
Weighted Average Grant-Date Fair Value, Granted	0.25
Weighted Average Grant-Date Fair Value, Exercised
Weighted Average Grant-Date Fair Value, Forfeited
Weighted Average Grant-Date Fair Value, Options outstanding, Ending balance	0.17
Weighted Average Grant-Date Fair Value, Options exercisable, Ending balance	0.16
Weighted Average Exercise Price, Options outstanding, Beginning Balance	0.15
Weighted Average Exercise Price, Granted	0.60
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Forfeited
Weighted Average Exercise Price, Options outstanding, Ending balance	0.19
Weighted Average Exercise Price, Options exercisable, Ending balance	$ 0.19
Weighted Average Remaining Life (Yrs), Options outstanding, Beginning Balance	8 years 1 month 6 days
Weighted Average Remaining Life (Yrs), Granted	9 years 4 months 24 days
Weighted Average Remaining Life (Yrs), Options outstanding, Ending Balance	8 years 1 month 6 days
Weighted Average Remaining Life (Yrs), Options exercisable	7 years 10 months 25 days

Non-Controlling Interest (Detai

Non-Controlling Interest (Details Narrative) - shares	Apr. 02, 2019	Sep. 30, 2019
Currency Works USA, Inc. [Member]
Noncontrolling Interest [Line Items]
Ownership percentage		100.00%
Cathio, Inc. [Member]
Noncontrolling Interest [Line Items]
Ownership percentage		100.00%
sBetOne Inc. [Member] | Third Party [Member]
Noncontrolling Interest [Line Items]
Number of common stock shares transferred	2,000,000
Number of shares cancelled	1,097,826
Additional shares issued	2,097,826
Reduction in ownership percentage	59.02%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Nov. 07, 2019	Oct. 25, 2019	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2018
Deemed price					$ 0.60
Common stock, value			$ 294,124	$ 5,232,989
Subsequent Event [Member] | Tryton Financial Corporation [Member]
Shares issued during period		333,333
Deemed price		$ 0.30
Common stock, value		$ 100,000
Settlement of bonus		$ 100,000
Subsequent Event [Member] | Uptick Capital LLC [Member]
Shares issued during period	93,226
Deemed price	$ 0.1609
Common stock, value	$ 15,000