Diego Pellicer Worldwide (DPWW) 10-K 16 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Apr. 12, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	DIEGO PELLICER WORLDWIDE, INC
Entity Central Index Key	0001559172
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity's Reporting Status Current	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		47,038,274
Trading symbol	DPWW
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 60,437	$ 158,702
Accounts receivable	148,859	170,677
Other receivable	344,761
Prepaid expenses	54,170	21,621
Inventory		32,945
Total current assets	608,227	383,945
Property and equipment, net	139,595	409,128
Security deposits	270,000	320,000
Total assets	1,017,822	1,113,073
Current liabilities:
Accounts payable	612,580	626,258
Accrued payable - related parties	414,106	449,064
Accrued expenses	354,121	207,558
Notes payable - related parties	140,958	307,312
Notes payable	395,903	133,403
Convertible notes, net of discount and costs	989,319	468,116
Deferred rent	178,210	251,878
Derivative liabilities	5,701,830	4,106,521
Contingent liabilities	257,910
Warrant liabilities	16,576	192,350
Total current liabilities	9,061,513	6,742,460
Total liabilities	9,061,513	6,742,460
Deficiency in stockholders' equity:
Preferred stock, Series A and B, par value $.0001 per share; 5,000,000 shares authorized, none issued and outstanding
Common stock, par value $.000001 per share; 840,000,000 shares authorized, 28,287,414 and 7,128,849 shares issued, respectively	28	7
Additional paid-in capital	40,378,973	34,422,474
Stock to be issued	710,838	2,397,218
Accumulated deficit	(49,133,530)	(42,449,086)
Total deficiency in stockholders' equity	(8,043,691)	(5,629,387)
Total liabilities and deficiency in stockholders' equity	$ 1,017,822	$ 1,113,073

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Common stock, par value	$ .000001	$ 0.000001
Common stock, shares authorized	840,000,000	840,000,000
Common stock, shares issued	28,287,414	7,128,849
Series A Preferred Stock [Member]
Preferred stock, par value	$ .0001	$ .0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenues
Net rental revenue	$ 1,456,939	$ 1,486,997
Rental expense	(1,130,135)	(1,212,161)
Gross profit	326,804	274,836
Operating expenses:
General and administrative expenses	2,786,615	5,704,621
Selling expense	66,511	95,606
Depreciation expense	498,400	456,918
Loss from Operations	(3,024,722)	(5,982,309)
Other Income (Expense)
Other income (expense)	2,984	85,084
Interest expense	(2,602,660)	(2,576,211)
Loss on debt issuance	(2,892,033)
Write off accounts receivable	(23,966)
Impairment loss		(82,478)
Extinguishment of debt	121,217	(4,180,253)
Change in derivative liabilities	1,558,962	(1,817,277)
Change in value of warrants	175,774	(150,517)
Total other income (loss)	(3,659,722)	(8,721,652)
Provision for taxes
Net income (loss)	$ (6,684,444)	$ (14,703,961)
Income (loss) per share - basic and diluted	$ (0.44)	$ (4.69)
Weighted average common shares outstanding - basic and diluted	15,301,015	3,137,337

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity Deficit - USD ($)	Common Stock [Member]	Preferred Stock	Treasury Stock	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Common Stock to be Issued	Subscription Receivable	Total
Balance, beginning at Dec. 31, 2016	$ 3			$ 24,508,411	$ (28,114,125)			$ (3,605,711)
Balance, beginning, shares at Dec. 31, 2016	2,454,094
Sale of Common stock				48,276		8,675		56,951
Sale of Common stock, shares	99,750
Issuance of common shares for services				5,521				5,521
Issuance of common shares for services, shares	8,000
Issuance of common shares for services - related parties				740,763		1,960,643		2,701,406
Issuance of common shares for services - related parties, shares	171,525
Shares issued for finance cost				256,327				256,327
Shares issued for finance cost, shares	180,500
Common stock issued upon conversion of notes payable	$ 4			7,293,243		33,400		7,326,647
Common stock issued upon conversion of notes payable, shares	4,152,480
Fair value of warrants and options granted for services				1,277,088				1,277,088
Shares Issued to settle accrued compensation - related parties				245,600		394,500		640,100
Shares Issued to settle accrued compensation - related parties, shares	50,000
Shares Issued to settle accounts payable				47,245				47,245
Shares Issued to settle accounts payable, shares	12,500
Adjustment per ASC 606					369,000			369,000
Net loss					(14,703,961)			(14,703,961)
Balance, ending at Dec. 31, 2017	$ 7			34,422,474	(42,449,086)	2,397,218		(5,629,387)
Balance, ending, shares at Dec. 31, 2017	7,128,849
Sale of Common stock				19,770		1,102		$ 20,872
Sale of Common stock, shares	41,054							41,054
Issuance of common shares for services	$ 22			1,045,569		(427,039)		$ 618,532
Issuance of common shares for services, shares	1,780,074							1,780,074
Issuance of common shares for services - related parties	$ 5			2,108,064		(1,295,342)		$ 812,727
Issuance of common shares for services - related parties, shares	5,041,044
Common stock issued upon conversion of notes payable	$ 16			2,771,543		143,020		2,914,579
Common stock issued upon conversion of notes payable, shares	16,172,750
Fair value of warrants and options granted for services				279,528				279,528
Shares Issued to settle accounts payable				47,254				47,254
Shares Issued to settle accounts payable, shares	75,000
Issuance of common shares for inducement of lease extension				20,500				$ 20,500
Issuance of common shares for inducement of lease extension, shares	125,000							125,000
Security shares		$ (26,730)		26,730
Security shares, shares	40,500
Shares to be cancelled for convertible note	$ (2)			(335,729)		(108,121)		(443,852)
Shares to be cancelled for convertible note, shares	(2,116,857)
Net loss					(6,684,444)			(6,684,444)
Balance, ending at Dec. 31, 2018	$ 28	$ (26,730)		$ 40,405,703	$ (49,133,530)	$ 710,838		$ (8,043,691)
Balance, ending, shares at Dec. 31, 2018	28,287,414

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income (loss)	$ (6,684,444)	$ (14,703,961)
Adjustments to reconcile net income (loss) to net
Depreciation	498,400	456,918
Impairment		82,478
Change in fair value of derivative liability	(1,558,962)	1,817,277
Change in value of warrants	(175,774)	150,517
Write off of inventory	(23,966)
Write off accounts receivable	23,966
Amortization of discount	2,362,634	1,026,628
Extinguishment of debt	(121,217)	5,729,836
Loss on debt issuance	2,892,033
Stock based compensation	1,731,267	3,984,014
Changes in operating assets and liabilities:
Accounts receivable	45,784	(170,677)
Inventory	8,979	14,080
Prepaid expenses	(32,549)	461,144
Other assets	(294,761)
Accounts payable	23,069	(150,294)
Accrued liability - related parties	83,262	579,870
Accrued expenses	(163,581)	(992,842)
Deferred rent	(73,668)	143,921
Derivative liabilities		488,726
Warrant liabilities		41,833
Contingent liabilities	257,910
Cash used in operating activities	(1,201,618)	(1,040,532)
Cash flows from investing activities:
Purchase of property and equipment		(125,000)
Cash used by investing activities		(125,000)
Cash flows from financing activities:
Debt costs	(16,000)	(58,500)
Proceeds from notes payable	250,000
Proceeds from convertible notes payable	923,750	1,403,500
Repayments of convertible notes payable	(75,269)
Repayments of notes payable		(129,050)
Proceeds from sale of common stock	20,872	56,951
Cash provided by financing activities	1,103,353	1,272,901
Net increase (decrease) in cash	(98,265)	107,369
Cash, beginning of period	158,702	51,333
Cash, end of period	60,437	158,702
Cash paid for interest
Cash paid for taxes
Supplemental schedule of noncash financial activities:
Stock issued for debt settlement		50,000
Notes converted to stock	1,086,933	3,031,843
Accrued interest converted to stock	78,107	122,311
Value of common stock to be issued for conversion of notes and accrued interest	168,862	6,655,028
Value of derivative liability extinguished upon conversion of notes and accrued interest	1,807,899	5,509,516
Accounts payable and accrued expenses paid with common stock	165,474
Leasehold improvements paid by tenant	228,866
Debt issuance costs deducted from proceeds of notes	$ 35,250

Organization and Operations

Organization and Operations	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	Note 1 – Organization and Operations History On March 13, 2015, Diego Pellicer Worldwide, Inc. (the Company) (f/k/a Type 1 Media, Inc.) closed on a merger and share exchange agreement by and among (i) the Company, and (ii) Diego Pellicer World-wide 1, Inc., a Delaware corporation, (“Diego”), and (iii) Jonathan White, the majority shareholder of the Company. Diego was merged with and into the Company with the Company to continue as the surviving corporation in the merger. The Company succeeded to and assumed all the rights, assets, liabilities, debts, and obligations of Diego. Prior to the merger, 3,135,000 shares of Type 1 Media, Inc. were issued and outstanding. The principal owners of the Company agreed to transfer their 2,750,000 issued and outstanding shares to a third party in consideration for $169,000 and cancellation of their 2,750,000 shares. The remaining issued and outstanding shares are still available for trading in the marketplace. At the time of the merger, Type 1 Media, Inc. had no assets or liabilities. Accordingly, the business conducted by Type 1 prior to the merger is not being operated by the combined entity post-merger. At the closing of the merger, Diego common stock issued and outstanding immediately prior to the closing of the merger was exchanged for the right to receive one share of the surviving corporation for each share of Diego. An aggregate of 1,081,613 common shares of the surviving corporation were issued to the holders of Diego in exchange for their common shares representing approximately 74% of the combined entity. The merger has been accounted for as a reverse merger and recapitalization in which Diego is treated as the accounting acquirer and Diego Pellicer Worldwide, Inc. is the surviving corporation. Business Operations The Company leases real estate to licensed marijuana operators providing complete turnkey growing space, processing space, recreational and medical retail sales space and related facilities to licensed marijuana growers, processors, dispensary and recreational store operators. Additionally, the Company plans to explore ancillary opportunities in the regulated marijuana industry as well as offering for wholesale distribution branded non-marijuana clothing and accessories. Until Federal law allows, the Company will not grow, harvest, process, distribute or sell marijuana or any other substances that violate the laws of the United States of America or any other country.

Significant and Critical Accoun

Significant and Critical Accounting Policies and Practices	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Significant and Critical Accounting Policies and Practices	Note 2 - Significant and Critical Accounting Policies and Practices The management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company's financial condition and results and require management's most difficult, subjective, or complex judgments, often because of the need to make estimates about the effects of matters that are inherently uncertain. The Company's significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles. Basis of Presentation The accompanying consolidated financial statements and related notes have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Reclassifications Certain prior year amounts were reclassified to conform to the manner of presentation in the current period. These reclassifications had no effect on the Company's balance sheet, net loss or stockholders' equity. Use of Estimates The preparation of the 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 dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include valuing equity securities and derivative financial instruments issued in financing transactions and share based payment arrangements, determining the fair value of the warrants received for a licensing agreement, the collectability of accounts receivable and deferred taxes and related valuation allowances. Certain estimates, including evaluating the collectability of accounts receivable, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could influence our estimates that could cause actual results to differ from our estimates. The Company intends to re-evaluate all its accounting estimates at least quarterly based on these conditions and record adjustments when necessary. Fair Value Measurements The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2018 and December 31, 2017. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Cash The Company maintains cash balances at various financial institutions. Accounts at each institution are insured by the Federal Deposit Insurance Corporation, and the National Credit Union Share Insurance Fund, up to $250,000. The Company's accounts at these institutions may, at times, exceed the federal insured limits. The Company has not experienced any losses in such accounts. Revenue recognition The Company has adopted the new revenue recognition guidelines in accordance with ASC 606, Revenue from Contracts with Customers The Company analyzes its contracts to assess that they are within the scope and in accordance with ASC 606. In determining the appropriate amount of revenue to be recognized as the Company fulfills its obligations under each of its agreements, whether for goods and services or licensing, the Company performs the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations based on estimated selling prices; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. Thus, during the initial term of the lease, management has a policy of partial rent forbearance when the tenant first opens the facility to assure that the tenant has the opportunity for success. Management may be required to exercise considerable judgment in estimating revenue to be recognized. When the collectability is reasonably assured, in accordance with ASC Topic 840 “Leases” as amended and interpreted, minimum annual rental revenue is recognized for rental revenues on a straight-line basis over the term of the related lease. When management concludes that the Company is the owner of tenant improvements, management records the cost to construct the tenant improvements as a capital asset. In addition, management records the cost of certain tenant improvements paid for or reimbursed by tenants as capital assets when management concludes that the Company is the owner of such tenant improvements. For these tenant improvements, management records the amount funded or reimbursed by tenants as deferred revenue, which is amortized as additional rental income over the term of the related lease. When management concludes that the tenant is the owner of tenant improvements for accounting purposes, management records the Company’s contribution towards those improvements as a lease incentive, which is amortized as a reduction to rental revenue on a straight-line basis over the term of the lease. The Company records rents due from the tenants on a current basis. The Company has deferred collection of such rents until the tenants receive the proper governmental licenses to begin operation. Prior to 2017, management had reserved these deferred amounts due to the unlikelihood of collection. Leases as Lessor The Company currently leases properties to licensed cannabis operators for locations that meet the regulatory criteria applicable by the respective regulatory jurisdiction for the sale, production, and development of cannabis products. The Company evaluates the lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. The Company leases are currently all classified as operating leases. Minimum base rent is recorded on a straight-line basis over the lease term after an initial period during which the tenant is establishing the business and during which the Company may forbear some or all of the rent. The Company is more likely than not to forbear some or all of the rental income which it considers uncollectable during the tenant's initial ramp-up period (see Revenue Recognition Leases as Lessee The Company recognizes rent expense on a straight-line basis over the non-cancelable lease term and certain option renewal periods where failure to exercise such options would result in an economic penalty in such amount that renewal appears, at the inception of the lease, to be reasonably assured. Deferred rent is presented on current liabilities section on the consolidated balance sheets. Income Taxes Income taxes are provided for using the liability method of accounting in accordance with the Income Taxes Topic of the FASB ASC. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized and when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The computation of limitations relating to the amount of such tax assets, and the determination of appropriate valuation allowances relating to the realizing of such assets, are inherently complex and require the exercise of judgment. As additional information becomes available, the Company continually assesses the carrying value of their net deferred tax assets. Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide us a choice of net cash settlement or settlement in our own shares (physical settlement or net-share settlement) provided that such contracts are indexed to our own stock as defined in ASC Topic 815-40 "Contracts in Entity's Own Equity." The Company classifies as assets or liabilities any contracts that require net-cash settlement including a requirement to net cash settle the contract if an event occurs and if that event is outside our control or give the counterparty a choice of net-cash settlement or settlement in shares. The Company assesses classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. Stock-Based Compensation The Company recognizes compensation expense for stock-based compensation in accordance with ASC Topic 718. The Company calculates the fair value of the award on the date of grant using the Black-Scholes method for stock options and the quoted price of our common stock for unrestricted shares; the expense is recognized over the service period for awards expected to vest. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. The Company considers many factors when estimating expected forfeitures, including types of awards, employee class, and historical experience. Income (loss) per common share The Company utilizes ASC 260, “Earnings Per Share” for calculating the basic and diluted loss per share. In accordance with ASC 260, the basic and diluted loss per share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted net loss per share is computed similar to basic loss per share except that the denominator is adjusted for the potential dilution that could occur if stock options, warrants, and other convertible securities were exercised or converted into common stock. Potentially dilutive securities are not included in the calculation of the diluted loss per share if their effect would be anti-dilutive. The Company has 60,158,160 and 3,054,490 common stock equivalents at December 31, 2018 and 2017, respectively. For the three month periods ended December 31, 2018 and 2017 and for the nine month period ended June 30, 2017, the potential shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share. Legal and regulatory environment The cannabis industry is subject to numerous laws and regulations of federal, state and local governments. These laws and regulations include, but are not limited to, matters such as licensure, accreditation, and different taxation between federal and state. Federal government activity may increase in the future with respect to companies involved in the cannabis industry concerning possible violations of federal statutes and regulations. Management believes that the Company is in compliance with local, state and federal regulations, while no regulatory inquiries have been made, compliance with such laws and regulations can be subject to future government review and interpretation, as well as regulatory actions unknown or unasserted at this time. Recent accounting pronouncements. Leasing In July 2018, the FASB issued ASU 2018-10 Leases (Topic 842), Codification Improvements Leases (Topic 842), Targeted Improvements, (Topic 842) The Company has elected to adopt certain of the optional practical expedients, including the package of practical expedients, which, among other things, gives the option not to reassess: 1) whether expired or existing contracts are or contain leases; 2) the lease classification for expired or existing leases; and 3) initial direct costs for existing leases. Management has evaluated the impact of the adoption of this standard and expects to record the right of use assets of $4,294,180 and lease obligations of $4,763,529. For sub-lease arrangements where the Company is the lessor, the same practical expedients apply to both lessor and lessee. Therefore, the sub-lease is classified as an operating lease under ASC 842. The Company does not make any accounting entries for the subleases at the adoption date which is Jan 1, 2019, as all the expected sublease income exceeded the expected lease costs for the head leases over the remaining period of the original lease term, and therefore, no impairment of the ROU is needed upon the adoption of ASC 842. Rental revenue will be recognized on a straight-line basis (or another systematic basis if that basis is more representative of the pattern in which income is earned from the underlying asset over the term of the respective lease). The difference between the cash received, and the straight-line lease income recognized, if any, will be recorded as rent receivable. Or, if cash received is higher than the straight line lease income, deferred rent will be recorded on the balance sheet. Stock Compensation In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, Equity - Equity-Based Payments to Non-Employees In July 2018, the FASB issued ASU 2018-09, Codification Improvements. Compensation-Stock Compensation-Income Taxes, Compensation-Stock Compensation-Income Taxes, Income Taxes In March 2018, the FASB issued ASU 2018-05, Income Taxes (Topic 740) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. This standard amends Accounting Standards Codification 740, Income Taxes (ASC 740) to provide guidance on accounting for the tax effects of the Tax Cuts and Jobs Act (the Tax Reform Act) pursuant to Staff Accounting Bulletin No. 118, which allows companies to complete the accounting under ASC 740 within a one-year measurement period from the Tax Act enactment date. This standard is effective upon issuance. As described in the footnotes to the Annual Report on Form 10-K, the Company’s accounting for the tax effects of enactment of the Tax Reform Act is being assessed; however, in certain cases, as described below, we made a reasonable estimate of the effects on our existing deferred tax balances and valuation allowance. In 2017 the Company determined that the $62.9 million recorded in connection with the re-measurement of certain deferred tax assets and liabilities, and corresponding valuation allowance was a provisional amount and a reasonable estimate at December 31, 2017. The Company has not completed the accounting with regard to the tax effects associated with an intra-entity transfer of certain intellectual property rights with the enactment of Tax Reform Act. This amount will be revaluated upon determination of the effect of ASU 2018-05. Accounting for the intra-entity transfer reflects the utilization of net operating losses on the basis of the laws in effect before the Tax Reform Act. The Company is evaluating the impact under Tax Reform Act on the Company's global business structure. In all aspects, the Company will continue to make and refine calculations as additional analysis is completed. The Company expects to complete the accounting assessment during the one year measurement period provided by SAB 118. Revenue from Contracts with Customers Adoption of New Accounting Standards: On January 1, 2018, the Company adopted ASU 2014-09 Revenue from Contracts with Customers and all subsequent amendments to the ASU (collectively, “ASC 606”), which (i) creates a single framework for recognizing revenue from contracts with customers that fall within its scope. The majority of the Company’s revenues come from rental income that are outside the scope of ASC 606. The Company’s licensing revenue that fall within the scope of ASC 606 are presented within other income and are recognized as revenue as the time of grant. The Company adopted ASC 606 using the full retrospective method applied to all contracts not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606 while prior period amounts continue to be reported in accordance with legacy GAAP. The Company recorded a net change in retained earnings of $369,000 as of January 1, 2017 due to the cumulative effect of adopting ASC 606. The income statement impact of adopting ASC 606 for the period ending $54,000 is outlined below: For the Year Ended December 31, 2017 As reported Under Legacy GAAP Impact of ASC 606 Other income (expense) $ $ $ Licensing revenue — 54,000 (54,000 ) Total other income (loss) (8,721,652 ) (8,667,652 ) (54,000 ) Net income (loss) $ (14,703,961 ) $ (14,649,961 ) $ (54,000 ) Income (loss) per share - basic and diluted $ (4.69 ) $ (4.67 ) $ (0.02 ) The Company believes that other recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3 - Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred losses since inception, its current liabilities exceed its current assets by $8,673,786, and has an accumulated deficit of $49,354,030 at December 31, 2018. These factors, among others raise substantial doubt about its ability to continue as a going concern over the next twelve months. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company believes that it has sufficient cash on hand and cash generated by real estate leases to sustain operations provided that management and board members continue to agree to be paid company stock in exchange for accrued compensation. Through March 31, 2019, management and board members have accepted stock for accrued compensation at the same discount that has been extended to the convertible noteholders of fifty percent. There are other future noncash charges in connection with financing such as a change in derivative liability that will affect income but have no effect on cash flow. Although the Company has been successful raising additional capital, there is no assurance that the company will sell additional shares of stock or borrow additional funds. The Company's inability to raise additional cash could have a material adverse effect on its financial position, results of operations, and its ability to continue in existence. These financial statements do not include any adjustments that might result from the outcome of this uncertainty. Management believes that the Company's future success is dependent upon its ability to achieve profitable operations, generate cash from operating activities and obtain additional financing. There is no assurance that the Company will be able to generate sufficient cash from operations, sell additional shares of stock or borrow additional funds. However, cash generated from lease revenues is currently exceeding lease costs, but is insufficient to cover operating expenses.

Investment

Investment	12 Months Ended
	Dec. 31, 2018
Schedule of Investments [Abstract]
Investment	Note 4 – Investment In January 2014, the Company entered into an agreement with Plandai Biotechnology, Inc. (a publicly traded company) to license to them certain intellectual property rights in exchange for warrants to purchase 1,666,667 shares of Plandai Biotechnology, Inc. common stock. This licensing agreement carries a 10-year term with an exercise price of $0.01 per share. The Company was to obtain certain trademark rights certified by the government. The warrant has a restriction on them requiring that the sale of such shares must reach a certain traded price of $0.50 per share. In 2014, the Company used a third-party appraisal firm to ascertain the fair value of warrants held by the Company, which was determined to be $525,567 at the date of issuance. During the years ended December 31, 2018 and 2017, the Company recorded impairment losses of $0 and $43,333, respectively.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 5 – Property and Equipment As of December 31, 2018 and 2017, fixed assets and the estimated lives used in the computation of depreciation are as follows: Estimated Useful Lives December 31, 2018 December 31, 2017 Leasehold improvements 10 years 1,082,280 853,413 Less: Accumulated depreciation and amortization (942,685 ) (444,285 ) Property and equipment, net $ 139,595 $ 409,128 During the year ended December 31, 2018 and 2017, the Company recorded depreciation expense of 498,400 and 456,918, respectively.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	Note 6 – Other Assets Security deposits: Deposits – end of lease:

Related Party

Related Party	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party	Note 7 – Related Party As of December 31, 2018 and December 31, 2017, the Company has accrued fees to related parties in the amount of $414,106 and $449,064, respectively. For the year ended December 31, 2018 and 2017, total cash-based compensation to related parties was $716,753 and $693,093, respectively. For the year ended December 31, 2018 and 2017, total share-based compensation to related parties was $960,915 and $4,618,594 respectively. These amounts are included in general and administrative expenses in the accompanying financial statements. During the year ended December 31, 2018, we issued 669,082 shares of common stock for payment of a related party note in the amount of $166,354, plus accrued interest of $21,658. At December 31, 2018, the Company owed Mr. Throgmartin $140,958 pursuant to a promissory note dated August 12, 2016. This note accrued interest at the rate of 8% per annum and payable upon the earlier date of (i) the second anniversary date of the promissory notes, (ii) the date all of the current investor notes, in the outstanding aggregate principal and accrued interest amount of approximately $1,480,000 at June 30, 2016, have been paid in full and the Company has achieved gross revenues of at least $3,000,000 over any consecutive 12-month period. The balance of related party notes was $140,958 and $307,312 at December 31, 2018 and December 31, 2017, respectively. As of April 16, 2019, the note was past the maturity date, and no default notice was received.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2018
Notes Payable [Abstract]
Notes Payable	Note 8 – Notes Payable On August 31, 2015, the Company issued a note in the amount of $126,000 with third parties for use as operating capital. The note was amended to include accrued interest on October 31, 2016 and extended the maturity date to October 31, 2018. As of December 31, 2018 and December 31, 2017 the outstanding principal balance of the note was $133,403. As of April 16, 2019, the note was past the maturity date, and no default notice was received.

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 9 – Convertible Notes Payable The Company has issued several convertible notes which are outstanding. The note holders shall have the right to convert principal and accrued interest outstanding into shares of common stock at a discounted price to the market price of our common stock. The conversion feature was recognized as an embedded derivative and was valued using a Black Scholes model that resulted in a derivative liability of $5,701,831 at December 31, 2018. In connection with the issuance of certain of these notes, the Company also issued warrants to purchase its common stock. The Company allocated the proceeds of the notes and warrants based on the relative fair value at inception. Several convertible note holders elected to convert their notes to stock during the year ended December 31, 2018. The table below provides a reconciliation of the beginning and ending balances for the liabilities measured using fair significant unobservable inputs (Level 3) for the year ended December 31, 2018: Convertible notes Discount Convertible Note Net of Discount Derivative Liabilities Balance, December 31, 2017 971,455 503,339 468,116 4,106,521 Issuance of convertible notes 3,520,234 3,480,525 23,709 5,388,426 Conversion of convertible notes (1,019,933 ) (255,295 ) (836,638 ) (1,807,899 ) Repayment of convertible notes (75,269 ) — (75,269 ) — Change in fair value of derivatives — — — (1,686,218 ) Amortization — (1,577,401 ) 1,577,401 — Balance December 31, 2018 $ 3,324,487 $ 2,115,168 $ 1,173,319 $ 6,000,830 During the year ended December 31, 2018, $1,019,933 of notes and $78,107 of accrued interest was converted into 15,230,423 shares of common stock. A gain on extinguishment of debt of $121,217 has been recorded related to these conversions. As of April 16, 2019, several convertible notes in aggregate principal of $217,500 was past the maturity date, and no default notice was received. On July 17, 2018, the Company entered into a certain Equity and Debt Restructure Agreement with two, long-time investors in the Company (the “Restructure Agreement”). Pursuant to the material terms of the Restructure Agreement, the investors agreed to return and cancel their collective 2,774,093 restricted Company common shares, which had been received from the prior conversion of their older convertible notes, in exchange for the Company’s issue to them of recast convertible promissory notes. Accordingly, on the same date, these investors were each issued a First Priority Secured Promissory Note (the “Note” or “Notes”), in the principal amount of $1,683,557.77 and $545,606.96, respectively. In connection with this transaction, one of these investors agreed to loan the Company an additional $700,000. To date the Company has received $220,000 cash proceeds of the additional $700,000 loan. Fair value of 2,774,093 restricted Company common shares were determined in the amount of $443,855 using market price and fair value of the embedded conversion feature were determined in the amount of $3,555,888 using Black Sholes Merton Option Model. As the result of the transaction, the Company recorded $2,892,033 in financing costs, and $2,449,275 as debt discount. The following assumptions were used in calculations of the Black Scholes model for the periods ended December 31, 2018 and December 31, 2017. December 31, 2018 December 31, 2017 Risk-free interest rates 1.89 - 2.81 % 1.28-1.76 % Expected life (years) 0.03 - 2.00 0.02-1.23 Expected dividends 0 % 0 % Expected volatility 100 - 629 % 211-354 Diego Pellicer Worldwide, Inc. Common Stock fair value $ 0.13 $ 1.60

Stockholder's Equity (Deficit)

Stockholder's Equity (Deficit)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Stockholder's Equity (Deficit)	Note 10 – Stockholders’ Equity (Deficit) On January 14, 2018, the Company’s Board of Directors approved an amendment to our Certificate of Incorporation to increase the number of authorized shares of common stock from 195,000,000 to 495,000,000 shares. On June 25, 2018, the Company’s Board of Directors approved an amendment to our Certificate of Incorporation to increase the number of authorized shares of common stock from 495,000,000 to 840,000,000 shares. In addition, the Board of Directors approved a 20 for 1 reverse split of the outstanding common shares of the Company. On October 29, 2018, the Company effected a 20 for 1 reverse stock split on its shares of common stock. The par value and number of authorized shares of the common and preferred stock were not adjusted as a result of the reverse stock split. Unless otherwise noted, impacted amounts and share information included in the financial statements and notes thereto have been retroactively adjusted for the stock split as if such stock split occurred on the first day of the first period presented. Certain amounts in the notes to the financial statements may be slightly different than previously reported due to rounding of fractional shares as a result of the reverse stock split. During the year ended December 31, 2018: We sold 41,054 shares of common stock and received proceeds of $20,872. Additionally, 5,000 valued at $2,648 were not issued as of December 31, 2018. We issued 16,804 shares of common stock that were sold in 2017 and classified as shares to be issued at December 31, 2017. Holders of convertible notes converted $1,019,933 of notes and $78,107 of accrued interest into 15,230,423 shares of common stock valued at $2,726,567. Additionally, 85,110 shares, valued at $168,862, for the conversion of notes, were authorized but not issued as of December 31, 2018. 2,116,857 shares of common stock were returned in connection with Debt Restructure Agreements dated On July 17, 2018, additionally 675,759 shares of common stock, valued at $108,121, were agreed to be cancelled, has not been returned as of December 31, 2018. We issued 40,500 common shares as security for the payment of convertible notes. The shares, valued at $26,730 are held in escrow, are refundable and are recorded in a contra equity account. We issued 1,780,074 shares of common stock, valued at $618,532, for services. Additionally, 1,980,179 shares, valued at $322,433 for services, were authorized but not issued as of December 31, 2018. We issued 669,082 shares of common stock for payment of a former employee note in the amount of $166,354, plus accrued interest of $21,658. In addition, 273,245 excessive shares of common stock were issued, these shares are in the process of being cancelled. We issued 75,000 shares of common stock, valued at $47,254, to settle accounts payable to a consultant. We issued 125,000 shares of common stock, valued at $20,500, for an inducement of extension of sublease. We issued 2,308,938 shares of common stock, valued at $202,443 as share-based compensation to related parties. Additionally, 29,486 shares, valued at $95,983 were authorized to be issued for related party services, but were not issued as of December 31, 2018. As a condition of management employment, the Board of Directors approved employment agreements with two key executives. This agreement provided that additional shares will be granted each year at February 1 over the term of the agreement should their shares as a percentage of the total shares outstanding fall below prescribed ownership percentages. The CEO received an annual grant of additional shares each year to maintain his ownership percentage at 10% of the outstanding stock. The other two executives receive a similar grant to maintain each executive’s ownership percentage at 7.5% of the outstanding stock. During the year ended December 31, 2018, 2,732,106 shares were issued. At December 31, 2018, there is $229,031 accrued for the annual grants, representing 649,541 shares authorized not issued. The Company recorded compensation expense of $610,284 for the year ended December 31, 2018. During the year ended December 31, 2017: During 2017, 85,500 common shares valued at $256,327 were issued as payment of finance cost related to convertible notes. During 2017, 95,000 common shares were issued as security for the payment of convertible notes. The shares, valued at $257,259 are held in escrow, are refundable and are recorded in a contra equity account. During 2017, we sold 116,554 shares of common stock and received proceeds of $56,951. Of these shares, 16,804 valued at $8,675, were not issued as of December 31, 2017. During 2017, 171,525 shares of common stock, valued at $740,762 were issued as share-based compensation to related parties. Additionally, 1,248,669 shares, valued at $1,960,643, were authorized to be issued for related party services, but were not issued as of December 31, 2017. During 2017, 8,000 shares of common stock, valued at $5,521, were issued for service. During 2017 the Company recorded total option expense of $1,277,088. During 2017, 50,000 shares of common stock, valued at $245,600, were issued for a related party debt settlement. 1,051,263 shares valued at $394,500, were authorized but not issued. During 2017, 12,500 shares of common stock, valued at $47,245, were issued to settle accounts payable to a consultant. During 2017, owners of convertible notes have converted $2,986,387 of notes and $139,263 of accrued interest into 4,195,813 shares of common stock valued at $7,553,246. Additionally, 28,372 shares, valued at $33,401, for the conversion of notes, were authorized but not issued as of December 31, 2018. 43,333 shares valued at $260,000 were cancelled due to reclassify the fund received to a note payable. As a condition of their employment, the Board of Directors approved employment agreements with three key executives. This agreement provided that additional shares will be granted each year at February 1 over the term of the agreement should their shares as a percentage of the total shares outstanding fall below prescribed ownership percentages. The CEO received an annual grant of additional shares each year to maintain his ownership percentage at 10% of the outstanding stock. The other two executives receive a similar grant to maintain each executive’s ownership percentage at 7.5% of the outstanding stock. At December 31, 2017 there is $1,779,943 accrued for the annual grant at February 1, 2018, representing 1,171,065 shares. Common stock warrant activity: The Company has determined that certain of its warrants are subject to derivative accounting. The table below provides a reconciliation of the beginning and ending balances for the warrant liabilities measured using fair significant unobservable inputs (Level 3) for the year ended December 31, 2018: Balance at December 31, 2017 $ 192,350 Issuance of warrants — Change in fair value during period (175,774 ) Balance at December 31, 2018 $ 16,576 The following assumptions were used in calculations of the Black Scholes model for the periods ended December 31, 2018 and December 31, 2017. December 31, 2018 December 31, 2017 Annual dividend yield 0 % 0 % Expected life (years) 1.42 - 8.9 3 - 10 Risk-free interest rate 2.46 - 3.05 % 1.50 – 2.40 % Expected volatility 188 - 300 % 177 - 284 % Common stock option activity: During the year ended December 31, 2018, the Company recorded total option expense of $279,528. The Company maintains an Equity Incentive Plan pursuant to which 124,000 shares of common stock are reserved for issuance thereunder. This Plan was established to award certain founding members, who were instrumental in the development of the Company, as well as key employees, directors and consultants, and to promote the success of the Company’s business. The terms allow for each option to vest immediately, with a term no greater than 10 years from the date of grant, at an exercise price equal to par value at date of the grant. As of December 31, 2018, 88,750 shares had been granted, with 10,000 of those shares granted with warrants attached. There remain 35,250 shares available for future grants. The following represents a summary of all common stock option activity: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Balance outstanding, January 1, 2017 50,000 6.00 4.50 Granted 244,959 5.00 5.00 Balance outstanding, December 31, 2017 294,959 $ 5,17 8.16 Granted — — Balance outstanding, December 31, 2018 294,959 $ 5.17 7.15 Exercisable, December 31, 2018 274,959 $ 6.00 7.48 During the years ended December 31, 2018 and 2017, the Company incurred total option expense of $279,528 and $1,277,088, respectively. Unamortized stock option expense at December 31, 2018 is $249,022, which will be charged to expense in 2018.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 11 – COMMITMENTS AND CONTINGENCIES Leasing Activity The Company’s business is to lease property in appropriate and desirable locations, and to make available such property for sub-lease to specifically assigned businesses that grow, process, and sell certain products to the public. Currently the Company has four separate properties under lease in the states of Colorado and Washington. As Lessee In Colorado, there are three properties leased in 2013-2017. Properties were leased for a three (3) to five (5) year period with an option for an additional five years, and carry terms requiring triple net payments. Each of the properties have fixed monthly rentals with periodic increases in the monthly rental rate. Two of the leases were extended to 2024-2025. In Washington, there is one property which was leased in 2014, which were extended to 2023. The property was leased for a five (5) year period with an option for an additional five (5) years, and carry terms requiring triple net (NNN) conditions. The property has an escalating annual rental. As of December 31, 2018, the aggregate remaining minimal annual lease payments under these operating leases were as follows: 2019 $ 1,258,009 2020 1,098,903 2021 964,621 2022 808,840 2023 800,840 2024 498,665 2025 263,808 Total $ 5,693,126 Rent expense for the Company’s operating leases for the years ended December 31, 2018 and 2017 was $1,130,135 and $1,212,161, respectively. Employment Agreements As a condition of their employment, the Board of Directors approved employment agreements with three key executives. This agreement provided that additional shares will be granted each year over the term of the agreement should their shares as a percentage of the total shares outstanding fall below prescribed ownership percentages. The CEO received an annual grant of additional shares each year to maintain his ownership percentage at 10% of the outstanding stock. One other executive receive a similar grant each to maintain his ownership percentage at 7.5% of the outstanding stock. Departure of Executive Officer On January 30, 2019, the Company executed a Separation Agreement and Release with David Thompson, its former Senior Vice President- Finance, finalizing his departure from the Company as an employee. Pursuant to its material terms, the Company will pay to Mr. Thompson aggregate cash payments of $206,250, based upon the Company’s receipt of certain gross sales receipts derived from its Alameda Store in Colorado, and certain stock grants based upon the Company’s outstanding common shares as of February 1, 2019, including a stock grant of 53,717 restricted common shares for accrued salary and 122,934 restricted common shares in exchange for his approximate 50,000,000 of stock options.

Deferred Tax Assets and Income

Deferred Tax Assets and Income Tax Provision	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Deferred Tax Assets and Income Tax Provision	Note 12 – Deferred Tax Assets and Income Tax Provision The U.S. tax reform bill that Congress voted to approve December 20, 2017, also known as the “Tax Cuts and Jobs Act”, made sweeping modifications to the Internal Revenue Code, including a much lower corporate tax rate, changes to credits and deductions, and a move to a territorial system for corporations that have overseas earnings. The act replaced the prior-law graduated corporate tax rate, which taxed income over $10 million at 35%, with a flat rate of 21%. The reconciliation of income tax benefit at the U.S. statutory rate of 21% for the year ended December 31, 2018 and for the year ended December 31, 2017 respectively to the Company’s effective tax rate is as follows: Year Ended Year Ended December 31, 2018 December 31, 2017 Statutory federal income tax rate (21 )% (34 )% State income tax, net of federal benefits (5 )% (6 )% Change in federal tax rate — % 13 % Change in valuation allowance 26 % 27 % Income tax provision (benefit) — % — % The benefit for income tax is summarized as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Federal Current $ — $ — Deferred 278,000 1,212,219 State Current — — Deferred 51,775 106,961 Change in valuation allowance (329,775 ) (1,319180 ) Income tax provision (benefit) $ — $ — Deferred tax assets (liabilities) consist of the following: Year Ended Year Ended December 31, 2018 December 31, 2017 Net operating loss carry forwards $ (5,934,619 ) $ (5,657,043 ) Warrants issued for services 1,232,477 1,480,740 Impairment of investment 311,365 476,760 Depreciation 95,159 38,280 Interest expense on convertible notes 2,034,683 1,162,320 Change in fair value of derivative liability - Loss on sales of assets - - Total gross deferred tax asset/liabilities (2,260,935) (2,498,943 ) Valuation allowance 2,260,935 2,498,943 Net deferred taxes $ - $ - As of December 31, 2018, the Company had accumulated Federal net operating loss carryovers (“NOLs”) of $28,260,090. These NOLs can be carried forward indefinitely and the utilization of NOLs may be subject to limitation under the Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under the regulations. The Tax Cuts and Jobs Act (the "Act") was enacted on December 22, 2017. Among other things, the Act reduces the U.S. federal corporate tax rate from 34 percent to 21 percent, eliminates the alternative minimum tax (“AMT”) for corporations, and creates a one-time deemed repatriation of profits earned outside of the U.S. The tax rate reduction also resulted in a write-down of the net deferred tax asset of approximately $5 million. The write-down of the net deferred tax asset related to the rate reduction resulted in a corresponding write-down of the valuation allowance of approximately $4 million. The Company fully reserves its deferred tax assets as such there was no impact. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against the entire deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized. The Company files U.S. Federal and various State tax returns that are subject to audit by tax authorities beginning with the year ended December 31, 2014. The Company’s policy is to classify assessments, if any, for tax and related interest and penalties as tax expense.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 13 – Subsequent Events On January 30, 2019, the Company executed a Separation Agreement and Release with David Thompson, its former Senior Vice President- Finance, finalizing his departure from the Company as an employee. Pursuant to its material terms, the Company will pay to Mr. Thompson aggregate cash payments of $206,250, based upon the Company’s receipt of certain gross sales receipts derived from its Alameda Store in Colorado, and certain stock grants based upon the Company’s outstanding common shares as of February 1, 2019, including a stock grant of 53,717 restricted common shares for accrued salary and 122,934 restricted common shares in exchange for his approximate 50,000,000 of stock options. As the result, stock portion of the settlement was satisfied with 1,968,671 shares issued on February 21, 2019. From January 3, 2019 to March 26, 2019, holders of convertible notes converted $450,212 of notes and $31,345 of accrued interest into 12,242,678 shares of common stock. Additionally, 49,266 share were issued for shares authorized but not issued as of December 31, 2018. On March 28, 2019, the Company executed a Settlement Agreement and Release with KCSA Strategic Communications. In connection with this settlement, the Company paid KCSA $80,000 and issued 875,504 shares of common stock, with each party releasing all claims against each other. On April 2, 2019, the Company issued 3,611,665 shares of common stock to three executives for services rendered. On January 2, 2019, we entered into a convertible note agreement with an unrelated party, pursuant to which we borrowed $115,500 at an annual percentage rate of 12% with a maturity date on August 5, 2019. On January 31, 2019, we entered into a convertible note agreement with an unrelated party, pursuant to which we borrowed $150,000 at an annual percentage rate of 12% with a maturity date on January 28, 2020.

Significant and Critical Acco_2

Significant and Critical Accounting Policies and Practices (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements and related notes have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”).
Reclassifications	Reclassifications Certain prior year amounts were reclassified to conform to the manner of presentation in the current period. These reclassifications had no effect on the Company’s balance sheet, net loss or stockholders’ equity.
Use of Estimates	Use of Estimates The preparation of the 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 dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include valuing equity securities and derivative financial instruments issued in financing transactions and share based payment arrangements, determining the fair value of the warrants received for a licensing agreement, the collectability of accounts receivable and deferred taxes and related valuation allowances. Certain estimates, including evaluating the collectability of accounts receivable, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could influence our estimates that could cause actual results to differ from our estimates. The Company intends to re-evaluate all its accounting estimates at least quarterly based on these conditions and record adjustments when necessary.
Fair Value Measurements	Fair Value Measurements The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date.
Fair Value of Financial Instruments	Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2018 and December 31, 2017. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.
Cash	Cash The Company maintains cash balances at various financial institutions. Accounts at each institution are insured by the Federal Deposit Insurance Corporation, and the National Credit Union Share Insurance Fund, up to $250,000. The Company’s accounts at these institutions may, at times, exceed the federal insured limits. The Company has not experienced any losses in such accounts.
Revenue Recognition	Revenue recognition The Company has adopted the new revenue recognition guidelines in accordance with ASC 606, Revenue from Contracts with Customers The Company analyzes its contracts to assess that they are within the scope and in accordance with ASC 606. In determining the appropriate amount of revenue to be recognized as the Company fulfills its obligations under each of its agreements, whether for goods and services or licensing, the Company performs the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations based on estimated selling prices; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. Thus, during the initial term of the lease, management has a policy of partial rent forbearance when the tenant first opens the facility to assure that the tenant has the opportunity for success. Management may be required to exercise considerable judgment in estimating revenue to be recognized. When the collectability is reasonably assured, in accordance with ASC Topic 840 “Leases” as amended and interpreted, minimum annual rental revenue is recognized for rental revenues on a straight-line basis over the term of the related lease. When management concludes that the Company is the owner of tenant improvements, management records the cost to construct the tenant improvements as a capital asset. In addition, management records the cost of certain tenant improvements paid for or reimbursed by tenants as capital assets when management concludes that the Company is the owner of such tenant improvements. For these tenant improvements, management records the amount funded or reimbursed by tenants as deferred revenue, which is amortized as additional rental income over the term of the related lease. When management concludes that the tenant is the owner of tenant improvements for accounting purposes, management records the Company’s contribution towards those improvements as a lease incentive, which is amortized as a reduction to rental revenue on a straight-line basis over the term of the lease. The Company records rents due from the tenants on a current basis. The Company has deferred collection of such rents until the tenants receive the proper governmental licenses to begin operation. Prior to 2017, management had reserved these deferred amounts due to the unlikelihood of collection.
Leases as Lessor	Leases as Lessor The Company currently leases properties to licensed cannabis operators for locations that meet the regulatory criteria applicable by the respective regulatory jurisdiction for the sale, production, and development of cannabis products. The Company evaluates the lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. The Company leases are currently all classified as operating leases. Minimum base rent is recorded on a straight-line basis over the lease term after an initial period during which the tenant is establishing the business and during which the Company may forbear some or all of the rent. The Company is more likely than not to forbear some or all of the rental income which it considers uncollectable during the tenant’s initial ramp-up period (see Revenue Recognition
Leases as Lessee	Leases as Lessee The Company recognizes rent expense on a straight-line basis over the non-cancelable lease term and certain option renewal periods where failure to exercise such options would result in an economic penalty in such amount that renewal appears, at the inception of the lease, to be reasonably assured. Deferred rent is presented on current liabilities section on the consolidated balance sheets.
Income Taxes	Income Taxes Income taxes are provided for using the liability method of accounting in accordance with the Income Taxes Topic of the FASB ASC. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized and when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The computation of limitations relating to the amount of such tax assets, and the determination of appropriate valuation allowances relating to the realizing of such assets, are inherently complex and require the exercise of judgment. As additional information becomes available, the Company continually assesses the carrying value of their net deferred tax assets.
Common Stock Purchase Warrants and Other Derivative Financial Instruments	Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide us a choice of net cash settlement or settlement in our own shares (physical settlement or net-share settlement) provided that such contracts are indexed to our own stock as defined in ASC Topic 815-40 “Contracts in Entity’s Own Equity.” The Company classifies as assets or liabilities any contracts that require net-cash settlement including a requirement to net cash settle the contract if an event occurs and if that event is outside our control or give the counterparty a choice of net-cash settlement or settlement in shares. The Company assesses classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required.
Stock-Based Compensation	Stock-Based Compensation The Company recognizes compensation expense for stock-based compensation in accordance with ASC Topic 718. The Company calculates the fair value of the award on the date of grant using the Black-Scholes method for stock options and the quoted price of our common stock for unrestricted shares; the expense is recognized over the service period for awards expected to vest. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. The Company considers many factors when estimating expected forfeitures, including types of awards, employee class, and historical experience.
Income (loss) per common share	Income (loss) per common share The Company utilizes ASC 260, “Earnings Per Share” for calculating the basic and diluted loss per share. In accordance with ASC 260, the basic and diluted loss per share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted net loss per share is computed similar to basic loss per share except that the denominator is adjusted for the potential dilution that could occur if stock options, warrants, and other convertible securities were exercised or converted into common stock. Potentially dilutive securities are not included in the calculation of the diluted loss per share if their effect would be anti-dilutive. The Company has 60,158,160 and 3,054,490 common stock equivalents at December 31, 2018 and 2017, respectively. For the three month periods ended December 31, 2018 and 2017 and for the nine month period ended June 30, 2017, the potential shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.
Legal and Regulatory Environment	Legal and regulatory environment The cannabis industry is subject to numerous laws and regulations of federal, state and local governments. These laws and regulations include, but are not limited to, matters such as licensure, accreditation, and different taxation between federal and state. Federal government activity may increase in the future with respect to companies involved in the cannabis industry concerning possible violations of federal statutes and regulations. Management believes that the Company is in compliance with local, state and federal regulations, while no regulatory inquiries have been made, compliance with such laws and regulations can be subject to future government review and interpretation, as well as regulatory actions unknown or unasserted at this time.
Recent accounting pronouncements	Recent accounting pronouncements. Leasing In July 2018, the FASB issued ASU 2018-10 Leases (Topic 842), Codification Improvements Leases (Topic 842), Targeted Improvements, (Topic 842) The Company has elected to adopt certain of the optional practical expedients, including the package of practical expedients, which, among other things, gives the option not to reassess: 1) whether expired or existing contracts are or contain leases; 2) the lease classification for expired or existing leases; and 3) initial direct costs for existing leases. Management has evaluated the impact of the adoption of this standard and expects to record the right of use assets of $4,294,180 and lease obligations of $4,763,529. For sub-lease arrangements where the Company is the lessor, the same practical expedients apply to both lessor and lessee. Therefore, the sub-lease is classified as an operating lease under ASC 842. The Company does not make any accounting entries for the subleases at the adoption date which is Jan 1, 2019, as all the expected sublease income exceeded the expected lease costs for the head leases over the remaining period of the original lease term, and therefore, no impairment of the ROU is needed upon the adoption of ASC 842. Rental revenue will be recognized on a straight-line basis (or another systematic basis if that basis is more representative of the pattern in which income is earned from the underlying asset over the term of the respective lease). The difference between the cash received, and the straight-line lease income recognized, if any, will be recorded as rent receivable. Or, if cash received is higher than the straight line lease income, deferred rent will be recorded on the balance sheet. Stock Compensation In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, Equity - Equity-Based Payments to Non-Employees In July 2018, the FASB issued ASU 2018-09, Codification Improvements. Compensation-Stock Compensation-Income Taxes, Compensation-Stock Compensation-Income Taxes, Income Taxes In March 2018, the FASB issued ASU 2018-05, Income Taxes (Topic 740) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. This standard amends Accounting Standards Codification 740, Income Taxes (ASC 740) to provide guidance on accounting for the tax effects of the Tax Cuts and Jobs Act (the Tax Reform Act) pursuant to Staff Accounting Bulletin No. 118, which allows companies to complete the accounting under ASC 740 within a one-year measurement period from the Tax Act enactment date. This standard is effective upon issuance. As described in the footnotes to the Annual Report on Form 10-K, the Company’s accounting for the tax effects of enactment of the Tax Reform Act is being assessed; however, in certain cases, as described below, we made a reasonable estimate of the effects on our existing deferred tax balances and valuation allowance. In 2017 the Company determined that the $62.9 million recorded in connection with the re-measurement of certain deferred tax assets and liabilities, and corresponding valuation allowance was a provisional amount and a reasonable estimate at December 31, 2017. The Company has not completed the accounting with regard to the tax effects associated with an intra-entity transfer of certain intellectual property rights with the enactment of Tax Reform Act. This amount will be revaluated upon determination of the effect of ASU 2018-05. Accounting for the intra-entity transfer reflects the utilization of net operating losses on the basis of the laws in effect before the Tax Reform Act. The Company is evaluating the impact under Tax Reform Act on the Company's global business structure. In all aspects, the Company will continue to make and refine calculations as additional analysis is completed. The Company expects to complete the accounting assessment during the one year measurement period provided by SAB 118. Revenue from Contracts with Customers Adoption of New Accounting Standards: On January 1, 2018, the Company adopted ASU 2014-09 Revenue from Contracts with Customers and all subsequent amendments to the ASU (collectively, “ASC 606”), which (i) creates a single framework for recognizing revenue from contracts with customers that fall within its scope. The majority of the Company’s revenues come from rental income that are outside the scope of ASC 606. The Company’s licensing revenue that fall within the scope of ASC 606 are presented within other income and are recognized as revenue as the time of grant. The Company adopted ASC 606 using the full retrospective method applied to all contracts not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606 while prior period amounts continue to be reported in accordance with legacy GAAP. The Company recorded a net change in retained earnings of $369,000 as of January 1, 2017 due to the cumulative effect of adopting ASC 606. The income statement impact of adopting ASC 606 for the period ending $54,000 is outlined below: For the Year Ended December 31, 2017 As reported Under Legacy GAAP Impact of ASC 606 Other income (expense) $ $ $ Licensing revenue — 54,000 (54,000 ) Total other income (loss) (8,721,652 ) (8,667,652 ) (54,000 ) Net income (loss) $ (14,703,961 ) $ (14,649,961 ) $ (54,000 ) Income (loss) per share - basic and diluted $ (4.69 ) $ (4.67 ) $ (0.02 ) The Company believes that other recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

Significant and Critical Acco_3

Significant and Critical Accounting Policies and Practices (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of income statement impact of adopting ASC	The income statement impact of adopting ASC 606 for the period ending $54,000 is outlined below: For the Year Ended December 31, 2017 As reported Under Legacy GAAP Impact of ASC 606 Other income (expense) $ $ $ Licensing revenue — 54,000 (54,000 ) Total other income (loss) (8,721,652 ) (8,667,652 ) (54,000 ) Net income (loss) $ (14,703,961 ) $ (14,649,961 ) $ (54,000 ) Income (loss) per share - basic and diluted $ (4.69 ) $ (4.67 ) $ (0.02 )

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	As of December 31, 2018 and 2017, fixed assets and the estimated lives used in the computation of depreciation are as follows: Estimated Useful Lives December 31, 2018 December 31, 2017 Leasehold improvements 10 years 1,082,280 853,413 Less: Accumulated depreciation and amortization (942,685 ) (444,285 ) Property and equipment, net $ 139,595 $ 409,128

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Liabilities Measured Using Fair Significant Unobservable Inputs (Level 3)	The table below provides a reconciliation of the beginning and ending balances for the liabilities measured using fair significant unobservable inputs (Level 3) for the year ended December 31, 2018: Convertible notes Discount Convertible Note Net of Discount Derivative Liabilities Balance, December 31, 2017 971,455 503,339 468,116 4,106,521 Issuance of convertible notes 3,252,234 3,228,525 23,709 5,089,427 Conversion of convertible notes (1,086,933 ) (255,294 ) (836,638 ) (1,807,899 ) Repayment of convertible notes (75,269 ) — (75,269 ) — Change in fair value of derivatives — — — (1,686,218 ) Amortization — (1,409,401 ) 1,409,401 — Balance December 31, 2018 $ 3,056,487 $ 2,067,169 $ 989,319 $ 5,701,831
Schedule of Assumptions Used Black Scholes Model	The following assumptions were used in calculations of the Black Scholes model for the periods ended December 31, 2018 and December 31, 2017. December 31, 2018 December 31, 2017 Risk-free interest rates 1.89 - 2.81 % 1.28-1.76 % Expected life (years) 0.03 - 2.00 0.02-1.23 Expected dividends 0 % 0 % Expected volatility 100 - 629 % 211-354 Diego Pellicer Worldwide, Inc. Common Stock fair value $ 0.13 $ 1.60

Stockholder's Equity (Deficit)

Stockholder's Equity (Deficit) (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Warrant Liabilities Measured using Fair Significant Unobservable Inputs (Level 3)	The table below provides a reconciliation of the beginning and ending balances for the warrant liabilities measured using fair significant unobservable inputs (Level 3) for the year ended December 31, 2018: Balance at December 31, 2017 $ 192,350 Issuance of warrants — Change in fair value during period (175,774 ) Balance at December 31, 2018 $ 16,576
Schedule of Fair Value on Assumptions	The following assumptions were used in calculations of the Black Scholes model for the periods ended December 31, 2018 and December 31, 2017. December 31, 2018 December 31, 2017 Annual dividend yield 0 % 0 % Expected life (years) 1.42 - 8.9 3 - 10 Risk-free interest rate 2.46 - 3.05 % 1.50 – 2.40 % Expected volatility 188 - 300 % 177 - 284 %
Schedule of Stock Option Activity	The following represents a summary of all common stock option activity: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Balance outstanding, January 1, 2017 50,000 6.00 4.50 Granted 244,959 5.00 5.00 Balance outstanding, December 31, 2017 294,959 $ 5,17 8.16 Granted — — Balance outstanding, December 31, 2018 294,959 $ 5.17 7.15 Exercisable, December 31, 2018 274,959 $ 6.00 7.48

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Minimal Annual Lease Payments Under Operating Leases	As of December 31, 2018, the aggregate remaining minimal annual lease payments under these operating leases were as follows: 2019 $ 746,039 2020 594,444 2021 431,227 2022 240,000 2023 240,000 2024 240,000 2025 40,000 Total $ 2,531,710

Deferred Tax Assets and Incom_2

Deferred Tax Assets and Income Tax Provision (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Effective Income Tax Benefit Rate	The reconciliation of income tax benefit at the U.S. statutory rate of 21% for the year ended December 31, 2018 and for the year ended December 31, 2017 respectively to the Company’s effective tax rate is as follows: Year Ended Year Ended December 31, 2018 December 31, 2017 Statutory federal income tax rate (21 )% (34 )% State income tax, net of federal benefits (5 )% (6 )% Change in federal tax rate — % 13 % Change in valuation allowance 26 % 27 % Income tax provision (benefit) — % — %
Schedule of Income Tax Benefit	The benefit for income tax is summarized as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Federal Current $ — $ — Deferred 278,000 1,212,219 State Current — — Deferred 51,775 106,961 Change in valuation allowance (329,775 ) (1,319180 ) Income tax provision (benefit) $ — $ —
Schedule of Deferred Tax Assets	Deferred tax assets (liabilities) consist of the following: Year Ended Year Ended December 31, 2018 December 31, 2017 Net operating loss carry forwards $ (5,934,619 ) $ (5,657,043 ) Warrants issued for services 1,232,477 1,480,740 Impairment of investment 311,365 476,760 Depreciation 95,159 38,280 Interest expense on convertible notes 2,034,683 1,162,320 Change in fair value of derivative liability - Loss on sales of assets - - Total gross deferred tax asset/liabilities (2,260,935) (2,498,943 ) Valuation allowance 2,260,935 2,498,943 Net deferred taxes $ - $ -

Organization and Operations (De

Organization and Operations (Details Narrative) - Type 1 Media, Inc [Member]	12 Months Ended
	Dec. 31, 2018USD ($)shares
Number of shares issued and outstanding prior merger	3,135,000
Number of shares agreed to issued and outstanding by principal owner | $	$ 2,750,000
Consideration for agreed shares | $	$ 169,000
Number of shares cancellation during the period	2,750,000
Exchanged for right to receive share	1
Stock issued during period convertible securities	1,081,613
Percentage of combined entity	74.00%

Significant and Critical Acco_4

Significant and Critical Accounting Policies and Practices (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Other income (expense)
Total other income (loss)	$ (3,659,722)	$ (8,721,652)
Net income (loss)	$ (6,684,444)	$ (14,703,961)
Income (loss) per share - basic and diluted	$ (0.44)	$ (4.69)
Under Legacy GAAP
Other income (expense)
Licensing revenue		$ 54,000
Total other income (loss)		(8,667,652)
Net income (loss)		$ (14,649,961)
Income (loss) per share - basic and diluted		$ (4.67)
Impact of ASC 606
Other income (expense)
Licensing revenue		$ (54,000)
Total other income (loss)		(54,000)
Net income (loss)		$ (54,000)
Income (loss) per share - basic and diluted		$ (0.02)

Significant and Critical Acco_5

Significant and Critical Accounting Policies and Practices (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Common stock equivalents	60,158,160	3,054,490
Right of use assets	$ 4,294,180
Lease obligations	4,763,529
Change in retained earnings		$ 369,000
Impact of ASC 606
Licensing revenue		$ (54,000)
Maximum [Member]
Cash insured by FDIC	$ 250,000

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficit	$ (8,453,286)
Accumulated deficit	$ (49,133,530)	$ (42,449,086)

Investment (Details Narrative)

Investment (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2014	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2014
Fair value of warrants		$ (175,774)	$ 150,517
Impairment loss of investment		$ 0	$ 43,333
Plandai Biotechnology, Inc. [Member]
Fair value of warrants				$ 525,567
Plandai Biotechnology, Inc. [Member] | License Agreement [Member]
Issuance of warrants to purchase of common stock, shares	1,666,667
License agreement term	10 years
Warrants exercise price per share	$ 0.01
Sale of stock price per share	$ 0.50

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Leasehold Improvements	$ 1,082,280	$ 853,413
Less: Accumulated depreciation and amortization	(942,685)	(444,285)
Property and equipment, net	$ 139,595	$ 409,128
Leasehold Improvements [Member]
Property and Equipment Estimated Useful Lives	10 years

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 498,400	$ 456,918

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Security deposits	$ 170,000	$ 170,000
Deposits - end of lease	100,000	$ 150,000
Deposit applied	$ 50,000

Related Party (Details Narrativ

Related Party (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Apr. 02, 2018	Jun. 30, 2016
Accrued fees - related parties	$ 414,106	$ 449,064
Cash based compensation - related parties	716,753	693,093
Share based compensation - related parties	$ 960,915	$ 4,618,594
Debt instruments conversion into shares	15,230,423	4,195,813
Debt instruments conversion into shares, value	$ 1,086,933	$ 2,986,387
Debt instrument interest rate			8.00%
Gross revenues	326,804	274,836
Notes payable related parties	$ 140,958	$ 307,312
Related Party Note [Member]
Debt instruments conversion into shares	669,082
Debt instruments conversion into shares, value	$ 166,354
Related Party [Member]
Accrued interest	21,658
Mr. Throgmartin [Member]
Accrued interest				$ 1,480,000
Debt instrument face amount	$ 140,958
Debt instrument interest rate	8.00%
Gross revenues	$ 3,000,000
Convertible Notes [Member]
Debt instruments conversion into shares, value	$ 2,726,567

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Apr. 02, 2018	Aug. 31, 2015	Dec. 31, 2018	Dec. 31, 2017
Note maturity date	Nov. 29, 2018
Note payable			$ 395,903	$ 133,403
Proceeds from operating capital	$ 262,500
Proceeds from notes payable	$ 250,000		$ 250,000
Debt instruments interest rate	8.00%
Third Parties [Member]
Note payable principal amount		$ 126,000
Note maturity date		Oct. 31, 2018

Convertible Notes Payable - Sch

Convertible Notes Payable - Schedule of Liabilities Measured Using Fair Significant Unobservable Inputs (Level 3) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Issuance of convertible notes	$ 923,750	$ 1,403,500
Conversion of convertible notes	(1,086,933)	(2,986,387)
Repayment of convertible notes	(75,269)
Change in fair value of derivatives		(488,726)
Convertible Notes [Member]
Balance, beginning	971,455
Issuance of convertible notes	3,252,234
Conversion of convertible notes	(1,086,933)
Repayment of convertible notes	(75,269)
Change in fair value of derivatives
Amortization
Balance, ending	3,056,487	971,455
Discount [Member]
Balance, beginning	503,339
Issuance of convertible notes	3,228,525
Conversion of convertible notes	(255,294)
Repayment of convertible notes
Change in fair value of derivatives
Amortization	(1,409,401)
Balance, ending	2,067,169	503,339
Convertible Note Net of Discount [Member]
Balance, beginning	468,116
Issuance of convertible notes	23,709
Conversion of convertible notes	(836,638)
Repayment of convertible notes	(75,269)
Change in fair value of derivatives
Amortization	1,409,401
Balance, ending	989,319	468,116
Derivative Liabilities [Member]
Balance, beginning	4,106,521
Issuance of convertible notes	5,089,427
Conversion of convertible notes	(1,807,899)
Repayment of convertible notes
Change in fair value of derivatives	(1,686,218)
Amortization
Balance, ending	$ 5,701,831	$ 4,106,521

Convertible Notes Payable - S_2

Convertible Notes Payable - Schedule of Assumptions used Black Scholes Model (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Diego Pellicer Worldwide, Inc. Common Stock fair value	$ 0.13	$ 1.60
Expected Dividends [Member]
Fair value assumptions, percentage	0.00%	0.00%
Minimum [Member] | Risk Free Interest Rates [Member]
Fair value assumptions, percentage	1.89%	1.28%
Minimum [Member] | Expected Life [Member]
Fair value assumptions, term	11 days	7 days
Minimum [Member] | Expected Volatility [Member]
Fair value assumptions, percentage	100.00%	211.00%
Maximum [Member] | Risk Free Interest Rates [Member]
Fair value assumptions, percentage	2.81%	1.76%
Maximum [Member] | Expected Life [Member]
Fair value assumptions, term	2 years	1 year 2 months 23 days
Maximum [Member] | Expected Volatility [Member]
Fair value assumptions, percentage	629.00%	354.00%

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jul. 17, 2018	Dec. 31, 2018	Dec. 31, 2017	Apr. 16, 2019
Derivative liability		$ 5,701,830	$ 4,106,521
Conversion of convertible notes		1,086,933	$ 2,986,387
Accrued interest		$ 78,107
Debt instruments conversion into shares		15,230,423	4,195,813
Gain on extinguishment of debt		$ (121,217)	$ 5,729,836
Financing costs		2,892,033
Debt discount		$ 2,449,275
Convertible notes pst due				$ 217,500
Investors [Member] | Equity and Debt Restructure Agreement [Member]
Number of restricted common shares cancelled	2,774,093
Fair value of restricted common shares	$ 443,855
Fair value of embedded conversion feature	3,555,888
First Investors [Member] | Equity and Debt Restructure Agreement [Member]
Principal amount	1,683,558
Loan	700,000
Proceeds from loan	220,000
Second Investors [Member] | Equity and Debt Restructure Agreement [Member]
Principal amount	$ 545,607

Stockholder's Equity (Deficit_2

Stockholder's Equity (Deficit) - Schedule of Warrant Liabilities Measured Using Fair Value Significant Unobservable Inputs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Change in fair value during period	$ (175,774)	$ 150,517
Fair Value, Inputs, Level 3 [Member]
Balance at January 1, 2016	192,350
Issuance of warrants
Change in fair value during period	(175,774)
Balance at December 31, 2017	$ 16,576	$ 192,350

Stockholder's Equity (Deficit_3

Stockholder's Equity (Deficit) - Schedule of Fair Value on Recurring Basis (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Annual dividend yield	0.00%	0.00%
Minimum [Member]
Expected life (years)	1 year 5 months 1 day	3 years
Risk-free interest rate	2.46%	1.50%
Expected volatility	188.00%	177.00%
Maximum [Member]
Expected life (years)	8 years 10 months 25 days	10 years
Risk-free interest rate	3.05%	2.40%
Expected volatility	300.00%	284.00%

Stockholder's Equity - Schedule

Stockholder's Equity - Schedule of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Number of Options, Beginning balance	294,959	50,000
Number of Options, Granted		244,959
Number of Options, Ending balance	294,959	294,959	50,000
Number of Options, Exercisable ending balance	274,959
Weighted Average Exercise Price, Beginning balance	$ 5.17	$ 6
Weighted Average Exercise Price, Granted		5
Weighted Average Exercise Price, Ending balance	5.17	$ 5.17	$ 6
Weighted Average Exercise Price, Exercisable ending balance	$ 6
Weighted Average Remaining Contractual Term	7 years 1 month 24 days	8 years 1 month 27 days	4 years 6 months
Weighted Average Remaining Contractual Term, Granted		5 years
Weighted Average Remaining Contractual Term, Exercisable ending balance	7 years 5 months 23 days

Stockholder's Equity (Deficit_4

Stockholder's Equity (Deficit) (Details Narrative) - USD ($)	Apr. 14, 2016	Oct. 29, 2018	Dec. 31, 2018	Dec. 31, 2017	Jun. 25, 2018	Jan. 14, 2018
Common stock shares authorized			840,000,000	840,000,000
Number of shares issued for conversion of notes, value			$ 1,086,933	$ 2,986,387
Debt converted into share			15,230,423	4,195,813
Accrued interest			$ 78,107
Reverse Stock split		20 for 1
Common stock, shares authorized but not issued, value
Number of unissued shares during period, value			$ 2,648
Number of common stock issued, shares			41,054
Stock issued during period, value, new issues			$ 20,872	56,951
Number of unissued shares during period			100,000
Stock issued during period, shares, share-based compensation, gross			2,308,938
Stock issued during period, value, share-based compensation			$ 202,443
Number of common stock issued for services, shares			1,780,074
Number of common stock issued for services			$ 618,532	$ 5,521
Shares authorized for services but not issued, shares			1,980,179
Shares authorized for services but not issued, value			$ 322,433
Ownership interest			10.00%	10.00%
Accrued value annual grant			$ 229,031	$ 1,779,943
Shares available for future grants			649,541	1,171,065
Net credit of compensation			$ 610,284
Number of common stock accrued during period			2,732,106
Stock issued for inducement of extension of sublease, share			125,000
Stock issued for inducement of extension of sublease, Value			$ 20,500
Common stock returned			2,116,857
Common stock cancelled			675,759
Common stock cancelled, value			$ 108,121
Stock option expenses			279,528	$ 1,277,088
Stock issued during period of cancellation			$ 443,852
Stock option granted				244,959
Unamortized stock option			$ 249,022
2017 Transactions [Member]
Number of shares issued for conversion of notes, value				$ 256,327
Debt converted into share				85,500
Number of unissued shares during period, value				$ 8,675
Number of common stock issued, shares				116,554
Stock issued during period, value, new issues				$ 56,951
Number of unissued shares during period				16,804
Number of common stock issued for services, shares				8,000
Number of common stock issued for services				$ 5,521
Stock option expenses				$ 1,277,088
2017 Transactions [Member] | Escrow [Member]
Common shares issued for security payment of convertible notes				95,000
Common shares issued for security payment of convertible notes, value				$ 257,259
Stock Payable [Member]
Stock issued during period, value, new issues				8,675
Number of common stock issued for services
Warrant [Member]
Stock option granted			10,000
Equity Incentive Plan [Member]
Shares available for future grants			35,250
Common stock shares reserved			124,000
Stock option term			10 years
Stock option granted			88,750
Related Party Note [Member]
Accrued interest			$ 21,658
Number of common stock issued, shares			13,381,637
Stock issued during period, value, new issues			$ 166,354
Convertible Notes [Member]
Number of shares issued for conversion of notes, value			2,726,567
Held in escrow			26,730
Debt Settlement [Member] | 2017 Transactions [Member]
Common stock shares authorized				1,051,263
Common stock, shares authorized but not issued, value				$ 394,500
Holder [Member]
Number of shares issued for conversion of notes, value			$ 1,086,933
Debt converted into share			15,230,423
Accrued interest			$ 78,107
Common stock, shares authorized but not issued, shares			85,110
Common stock, shares authorized but not issued, value			$ 168,862
Related Party [Member]
Stock issued during period, shares, share-based compensation, gross			29,486
Stock issued during period, value, share-based compensation			$ 95,983
Stock issued during period of cancellation, shares			273,245
Consultant [Member]
Number of shares issued to settle accounts payable, shares			75,000
Number of shares issued to settle accounts payable			$ 47,254
Consultant [Member] | 2017 Transactions [Member]
Number of common stock issued for services, shares				12,500
Number of common stock issued for services				$ 47,245
Board of Directors[Member] | Minimum [Member]
Common stock shares authorized					495,000,000	195,000,000
Board of Directors[Member] | Maximum [Member]
Common stock shares authorized					840,000,000	495,000,000
Owners [Member] | 2017 Transactions [Member]
Number of shares issued for conversion of notes, value				$ 7,553,246
Debt converted into share				83,916,269
Stock issued during period of cancellation, shares				43,333
Debt conversion amount				$ 2,986,387
Accrued interest converted into shares				$ 139,263
Number of additional debt converted into shares				28,372
Number of additional debt converted into shares, value				$ 33,401
Stock issued during period of cancellation				$ 260,000
Two Executives [Member]
Ownership interest				7.50%
Related Party Note [Member]
Number of shares issued for conversion of notes, value			$ 166,354
Debt converted into share			669,082
Mr. Throgmartin [Member]
Number of common stock issued for services, shares	1,900,000
Number of common stock issued for services	$ 1,577,000
Related Party [Member] | 2017 Transactions [Member]
Common stock shares authorized				1,248,669
Common stock, shares authorized but not issued, value				$ 1,960,643
Stock issued during period, shares, share-based compensation, gross				171,525
Stock issued during period, value, share-based compensation				$ 740,762
Related Party [Member] | Debt Settlement [Member] | 2017 Transactions [Member]
Number of shares issued for conversion of notes, value				$ 245,600
Debt converted into share				50,000

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Minimal Annual Lease Payments Under Operating Leases (Details)	Dec. 31, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 746,039
2020	594,444
2021	431,227
2022	240,000
2023	240,000
2024	240,000
2025	40,000
Total	$ 2,531,710

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)	Feb. 01, 2019shares	Jan. 31, 2019USD ($)	Dec. 31, 2018USD ($)Integer	Dec. 31, 2017USD ($)Integer	Dec. 31, 2015Integer
Operating lease rent expenses | $			$ 1,130,135	$ 1,212,161
Ownership percentage			10.00%	10.00%
CEO [Member]
Stock grant for restricted common shares for accrued salary	53,717
Restricted common share issued for stock option	122,934
Stock options issued	50,000,000
CEO [Member] | Subsequent Event [Member]
Payment to related party | $		$ 206,250
Employment Agreements [Member] | CEO [Member]
Ownership percentage			10.00%
Employment Agreements [Member] | Other Executives [Member]
Ownership percentage			7.50%
ColoradMember
Number of leased property | Integer			3	3
Colorado [Member]
Lease term			5 years
Colorado [Member] | Minimum [Member]
Lease term			3 years
Colorado [Member] | Maximum [Member]
Lease term			5 years
Washington [Member]
Number of leased property | Integer					1
Lease term			5 years

Deferred Tax Assets and Incom_3

Deferred Tax Assets and Income Tax Provision - Schedule of Reconciliation of Effective Income Tax Benefit Rate (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	(21.00%)	(34.00%)
State income tax, net of federal benefits	(5.00%)	(6.00%)
Change in federal tax rate	0.00%	13.00%
Change in valuation allowance	26.00%	27.00%
Income tax provision (benefit)	0.00%	0.00%

Deferred Tax Assets and Incom_4

Deferred Tax Assets and Income Tax Provision - Schedule of Income Tax Benefit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Federal Current
Federal Deferred	278,000	1,212,219
State Current
State Deferred	51,775	106,961
Change in valuation allowance	(329,775)	(1,319,180)
Income tax provision (benefit)

Deferred Tax Assets and Incom_5

Deferred Tax Assets and Income Tax Provision - Schedule of Deferred Tax Assets Liabilities (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ (5,934,619)	$ (5,657,043)
Warrants issued for services	1,232,477	1,480,740
Impairment of investment	311,365	476,760
Depreciation	95,159	38,280
Interest expense on convertible notes	2,034,683	1,162,320
Change in fair value of derivative liability
Loss on sales of assets
Total gross deferred tax asset/liabilities	(2,260,935)	(2,498,943)
Valuation allowance	2,260,935	2,498,943
Net deferred taxes

Deferred Tax Assets and Incom_6

Deferred Tax Assets and Income Tax Provision (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Percentage of reconciliation of income tax benefit at U.S. statutory rate	21.00%	34.00%
Federal net operating loss carryovers	$ 28,260,090
Percentage of changes in ownership	50.00%
Income tax examination, description	The Tax Cuts and Jobs Act (the "Act") was enacted on December 22, 2017. Among other things, the Act reduces the U.S. federal corporate tax rate from 34 percent to 21 percent, eliminates the alternative minimum tax (“AMT”) for corporations, and creates a one-time deemed repatriation of profits earned outside of the U.S.
Write-down of net deferred asset after reduction	$ 5,000,000
Write-down of valuation allowance after reduction	$ 4,000,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Apr. 02, 2019	Feb. 01, 2019	Jan. 02, 2019	Apr. 02, 2018	Feb. 21, 2019	Jan. 31, 2019	Mar. 28, 2019	Mar. 26, 2019	Dec. 31, 2018	Dec. 31, 2017
Number of common stock issued									41,054
Common stock issued, value									$ 20,872	$ 56,951
Stock options Granted										244,959
Shares authorized but not issued									49,266
Common stock issued for services									1,780,074
Maturity date				Nov. 29, 2018
Subsequent Event [Member]
Common stock issued for settlement, Shares					1,968,671
Number of convertible notes converted								450,212
Accrued interest								$ 31,345
Number of common stock issued								12,242,678
Common stock issued, value								$ 1,938,819
Restricted common shares issued for accrued salary		53,717
Restricted common shares issued in exchange of stock options		122,934
Stock options Granted		50,000,000
Subsequent Event [Member] | CEO [Member]
Payment to related party						$ 206,250
Subsequent Event [Member] | KCSA [Member]
Common stock issued for settlement, Value							$ 875,504
Common stock issued for settlement, Shares							80,000
Subsequent Event [Member] | Three executives [Member]
Common stock issued for services	3,611,665
Subsequent Event [Member] | Convertible Note Agreement [Member] | Unrelated Party[Member]
Loan from unrelated party			$ 115,500			$ 150,000
Interest rate			12.00%			12.00%
Maturity date			Aug. 5, 2019			Jan. 28, 2020