Diego Pellicer Worldwide (DPWW) 10-Q 12 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 10, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	333-189731
Entity Registrant Name	DIEGO PELLICER WORLDWIDE, INC
Entity Central Index Key	0001559172
Entity Tax Identification Number	33-1223037
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	6160 Plumas Street
Entity Address, Address Line Two	Suite 100
Entity Address, City or Town	Reno
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89519
City Area Code	516
Local Phone Number	900-3799
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		251,592,843

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 273,408	$ 327,864
Accounts receivable	574,826	523,958
Prepaid expenses		11,275
Total current assets	848,234	863,097
Other receivables	605,931	1,030,422
Security deposits	90,000	90,000
Right of use assets	1,360,775	1,062,592
Total assets	2,904,940	3,046,111
Current liabilities:
Accounts payable	496,191	526,377
Accrued payable - related parties	1,204,175	1,332,756
Accrued expenses	1,064,443	931,825
Notes payable - related party	140,958	140,958
Notes payable	133,403	133,403
Convertible notes	2,941,274	3,239,274
Derivative liabilities	3,560,066	5,997,865
Lease liabilities	373,339	327,685
Warrant liabilities	863	476
Total current liabilities	9,914,712	12,630,619
Notes payable - long term	150,000	206,444
Lease liabilities, net of current portion	985,032	715,488
Total liabilities	11,049,744	13,552,551
Redeemable convertible preferred stock, Series C, par value $.00001 per share; 1,500,000 shares authorized, 113,850 and no shares issued and outstanding, net of discount of $82,970 and $0, respectively,	37,056
Deficiency in stockholders' equity:
Preferred stock, Series A, par value $.0001 per share; 13,000,000 shares authorized, none issued and outstanding
Common stock, par value $.000001 per share;840,000,000 shares authorized, 239,129,265 and 217,271,495 shares issued and outstanding, respectively	238	216
Additional paid-in capital	45,555,862	44,554,119
Stock to be issued	164,714	49,225
Accumulated deficit	(53,902,674)	(55,110,000)
Total deficiency in stockholders' equity	(8,181,860)	(10,506,440)
equity	$ 2,904,940	$ 3,046,111

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Common stock, par value (in dollars per share)	$ 0.000001	$ 0.000001
Common stock, shares authorized	840,000,000	840,000,000
Common stock, shares issued	239,129,265	217,271,495
Common stock, shares outstanding	239,129,265	217,271,495
Series C Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	1,500,000	1,500,000
Preferred stock, shares issued	113,850	113,850
Preferred stock, shares outstanding	0	0
Net of discount amount	$ 82,970	$ 0
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Series A And B Preferred Stock [Member]
Preferred stock, shares authorized	13,000,000	13,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues
Net rental revenue	$ 198,505	$ 351,502	$ 582,010	$ 1,080,382
Rental expense	(157,466)	(283,916)	(475,521)	(857,535)
Gross profit	41,039	67,586	106,489	222,847
Operating expenses:
General and administrative expenses	221,289	356,305	695,787	885,960
Selling expense	8,870	9,552	26,679	24,593
Loss from operations	(189,120)	(298,271)	(615,977)	(687,706)
Other income (expense)
Interest income	14,931	36,279	69,511	102,058
Other income		7,839		7,839
Forgiveness of debt income			56,908
Interest expense	(150,487)	(207,427)	(534,070)	(1,502,058)
Lease termination payments	33,851		101,554
Extinguishment of debt		(677)	389,550	1,255
Change in derivative liabilities	1,093,766	(372,217)	2,824,050	1,095,821
Change in value of warrants	1,678	362	(387)	334
Total other income (loss), net	993,739	(535,841)	2,907,116	(294,751)
Provision for taxes
Net income (loss)	804,619	(834,112)	2,291,139	(982,457)
Deemed dividend on preferred stock	(34,053)	(6,092)	(1,083,813)	(136,701)
Net income (loss) attributable to common stockholders	$ 770,566	$ (840,204)	$ 1,207,326	$ (1,119,158)
Income (loss) per share - basic	$ 0	$ (0.01)	$ 0.01	$ (0.01)
Income (loss) per share - diluted	$ 0	$ (0.01)	$ 0	$ (0.01)
Weighted average common shares outstanding - basic	227,062,642	150,791,163	223,316,795	136,131,006
Weighted average common shares outstanding - diluted	453,484,157	150,791,163	1,688,135,003	136,131,006

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders Deficit (Unaudited) - USD ($)	Redeemable Convertible Preferred Stocks [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Common Stock To Be Issued [Member]	Total
Balance - June 30, 2020 at Dec. 31, 2019	$ 8,750	$ 114	$ 43,478,139	$ (51,968,902)	$ 127,261	$ (8,363,388)
Balance at beginning, shares at Dec. 31, 2019	140,000	113,926,332
Issuance of common shares for services					2,003	2,003
Issuance of common shares for services - related parties					27,026	27,026
Common stock issued upon conversion of notes payable and accrued interest		$ 14	169,723			169,737
Common stock issued upon conversion of notes payable and accrued interest, shares		13,767,631
Series C preferred stock issued for cash, net of costs and discounts
Series C preferred stock issued for cash, net of costs and discounts, shares	55,800
Accrued dividends and accretion of conversion feature  on Series C  preferred stock	$ 19,588			(19,588)		(19,588)
Deemed dividends related to conversion feature of Series C preferred stock				(38,868)		(38,868)
Net loss				(511,222)		(511,222)
Balance - September 30, 2020 at Mar. 31, 2020	$ 28,338	$ 128	43,688,457	(52,538,580)	156,290	(8,693,705)
Shares, Outstanding, Ending Balance at Mar. 31, 2020	195,800	127,693,963
Fair value of warrants and options granted for services			40,595			40,595
Balance - June 30, 2020 at Dec. 31, 2019	$ 8,750	$ 114	43,478,139	(51,968,902)	127,261	(8,363,388)
Balance at beginning, shares at Dec. 31, 2019	140,000	113,926,332
Accrued dividends and accretion of conversion feature  on Series C  preferred stock						80,545
Net loss						(982,476)
Balance - September 30, 2020 at Sep. 30, 2020	$ 15,502	$ 165	44,209,527	(53,088,078)	238,947	(8,639,444)
Shares, Outstanding, Ending Balance at Sep. 30, 2020	55,800	164,591,275
Balance - June 30, 2020 at Mar. 31, 2020	$ 28,338	$ 128	43,688,457	(52,538,580)	156,290	(8,693,705)
Balance at beginning, shares at Mar. 31, 2020	195,800	127,693,963
Issuance of common shares for services					10,200	10,200
Issuance of common shares for services - related parties		3	65,630		(46,822)	18,811
Conversion of preferred shares into common shares	$ (12,176)	$ 5	86,441			86,446
Conversion of preferred shares into common shares,shares	(39,048)	4,939,759
Issuance of common shares for services - related parties, shares		2,553,969
Series C preferred stock issued for cash, net of costs and discounts
Series C preferred stock issued for cash, net of costs and discounts, shares	55,800
Accrued dividends and accretion of conversion feature  on Series C  preferred stock	$ 40,125			(40,125)		(40,125)
Deemed dividends related to conversion feature of Series C preferred stock				(32,028)		(32,028)
Net loss				362,855		362,855
Balance - September 30, 2020 at Jun. 30, 2020	$ 56,287	$ 136	43,881,123	(52,247,878)	119,668	(8,246,951)
Shares, Outstanding, Ending Balance at Jun. 30, 2020	212,552	135,187,691
Fair value of warrants and options granted for services			40,595			40,595
Issuance of common shares for services		$ 2	25,598		25,600	51,200
Issuance of common shares for services, shares		2,000,000
Issuance of common shares for services - related parties					46,092	46,092
Conversion of preferred shares into common shares	$ (61,617)	$ 27	262,215			262,242
Conversion of preferred shares into common shares,shares	(156,752)	27,403,584
Common stock issued upon conversion of notes payable and accrued interest					47,587	47,587
Accrued dividends and accretion of conversion feature  on Series C  preferred stock	20,832			(20,832)		(20,832)
Deemed dividends related to conversion feature of Series C preferred stock				14,740		14,740
Net loss				(834,108)		(834,112)
Balance - September 30, 2020 at Sep. 30, 2020	$ 15,502	$ 165	44,209,527	(53,088,078)	238,947	(8,639,444)
Shares, Outstanding, Ending Balance at Sep. 30, 2020	55,800	164,591,275
Fair value of warrants and options granted for services			40,591			40,591
Balance - June 30, 2020 at Dec. 31, 2020		$ 216	44,554,119	(55,110,000)	49,225	(10,506,440)
Balance at beginning, shares at Dec. 31, 2020	0	217,271,495
Issuance of common shares for services			1,915		2,000	3,915
Issuance of common shares for services, shares		30,000
Issuance of common shares for services - related parties					24,843	24,843
Common stock issued upon conversion of notes payable and accrued interest		$ 5	705,630			705,635
Common stock issued upon conversion of notes payable and accrued interest, shares		5,026,413
Series C preferred stock issued for cash, net of costs and discounts
Series C preferred stock issued for cash, net of costs and discounts, shares	293,700
Accrued dividends and accretion of conversion feature  on Series C  preferred stock	$ 13,155			(13,155)		(13,155)
Deemed dividends related to conversion feature of Series C preferred stock				(992,671)		(992,671)
Net loss				816,280		816,280
Balance - September 30, 2020 at Mar. 31, 2021	$ 13,155	$ 221	45,261,664	(55,299,546)	76,068	(9,961,593)
Shares, Outstanding, Ending Balance at Mar. 31, 2021	293,700	222,327,908
Balance - June 30, 2020 at Dec. 31, 2020		$ 216	44,554,119	(55,110,000)	49,225	(10,506,440)
Balance at beginning, shares at Dec. 31, 2020	0	217,271,495
Accrued dividends and accretion of conversion feature  on Series C  preferred stock						94,697
Net loss						2,291,139
Balance - September 30, 2020 at Sep. 30, 2021	$ 37,056	$ 238	45,555,862	(53,902,674)	164,714	(8,181,860)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	113,850	239,129,265
Balance - June 30, 2020 at Mar. 31, 2021	$ 13,155	$ 221	45,261,664	(55,299,546)	76,068	(9,961,593)
Balance at beginning, shares at Mar. 31, 2021	293,700	222,327,908
Issuance of common shares for services		$ 1	15,999		(14,000)	2,000
Issuance of common shares for services, shares		1,137,826
Issuance of common shares for services - related parties		$ 2	30,974		29,835	60,811
Issuance of common shares for services - related parties, shares		1,967,714
Accrued dividends and accretion of conversion feature  on Series C  preferred stock	43,934			(43,934)		(43,934)
Net loss				670,240		670,240
Balance - September 30, 2020 at Jun. 30, 2021	$ 57,089	$ 224	45,308,637	(54,673,240)	91,903	(9,272,476)
Shares, Outstanding, Ending Balance at Jun. 30, 2021	293,700	225,433,448
Issuance of common shares for services					2,000	2,000
Issuance of common shares for services - related parties					70,811	70,811
Conversion of preferred shares into common shares	$ (57,642)	$ 14	247,225			247,239
Conversion of preferred shares into common shares,shares	(179,850)	13,695,817
Accrued dividends and accretion of conversion feature  on Series C  preferred stock	$ 37,609			(34,053)		(34,053)
Net loss				804,619		804,619
Balance - September 30, 2020 at Sep. 30, 2021	$ 37,056	$ 238	$ 45,555,862	$ (53,902,674)	$ 164,714	$ (8,181,860)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	113,850	239,129,265

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net income (loss)	$ 2,291,139	$ (982,476)
Adjustments to reconcile net income (loss) to net cash used in
Change in fair value of derivative liability	(2,824,050)	(1,095,821)
Change in value of warrants	387	(334)
Amortization of debt related costs		942,601
Noncash finance cost	2,000
Expense related to additional derivative liability	283,270	299,783
Extinguishment of debt	(389,550)	(1,255)
Stock-based compensation	164,380	213,714
Common stock payable issued for services		63,403
Forgiveness of debt	(56,908)
Changes in operating assets and liabilities:
Accounts receivable	(50,868)	(107,357)
Prepaid expenses	11,275	12,111
Other assets	424,491	(315,152)
Other current receivable - related parties		350,000
Accounts payable	(30,186)	(13,372)
Accrued liability - related parties	(128,581)	58,170
Accrued expenses	164,730	246,705
Lease liabilities	17,015	3,085
Cash used in operating activities	(121,456)	(326,195)
Cash flows from investing activities:
Cash flows from financing activities:
Proceeds from notes payable		206,444
Proceeds from convertible notes payable		100,000
Repayments of convertible notes payable, net	(200,000)	(7,500)
Proceeds from sale of preferred stock, net	267,000	100,000
Cash provided by financing activities	67,000	398,944
Net increase (decrease) in cash	(54,456)	72,749
Cash, beginning of period	327,864	317,446
Cash, end of period	273,408	390,195
Cash paid for interest	70,000
Cash paid for taxes
Supplemental schedule of noncash financial activities:
Notes converted to stock	100,000	119,000
Conversion of Preferred Stock for Common Stock	187,044	73,793
Derivative liability related to convertible notes and convertible Preferred C shares	1,259,672
Accrued interest converted to stock	6,256	8,166
Value of common stock issued for conversion of notes and accrued interest	705,635
Value of common stock issued for conversion of preferred stock and dividends	247,239
Value of derivative liability extinguished upon conversion and pay off of notes and accrued interest	963,539	128,582
Value of derivative liability extinguished upon conversion of preferred stock and dividends	193,152	276,445
Debt discount attributable to convertible notes and preferred stock	267,000	200,000
Accrued interest extinguished with note payment	25,390
Debt discount extinguished with note conversion		39,843
Discount extinguished with preferred stock conversion	129,403
Accrued dividends and accretion of conversion feature on Series C preferred stock	94,697	80,545
Deemed dividends related to conversion feature of Series C preferred stock	989,116	56,156
Noncash increase in right of use asset	$ 627,500

Organization and Operations

Organization and Operations	9 Months Ended
	Sep. 30, 2021
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. 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. The properties generating rents in 2021 and 2020 are as follows: Purpose Size City State Retail store (recreational and medical) 3,300 sq. Denver CO Cultivation warehouse – terminated October 2020 18,600 sq. Denver CO Cultivation warehouse 14,800 sq. Denver CO The Company’s three properties in Denver, CO (one terminated in October 2020) are leased to Royal Asset Management, LLC (“RAM”). RAM opened the Diego Denver branded flagship store in February 2017. This store is known as “Diego Colorado”. The retail facilities have shown steady growth in sales since opening. For the other two properties subleased (one terminated in October 2020), RAM uses these properties for its cultivation facilities in Denver, CO. Production at these facilities began in late 2016. On July 27, 2021, the Company filed a lawsuit against Royal Asset Management, LLC (“RAM”) and Neil Demers (“Demers”) in the District Court, City and County of Denver, State of Colorado, alleging breach of contract on four subleases for which RAM has failed to make the required payments to the Company pursuant to the respective sublease agreements. (see Note 4). In August 2021, the master lease and sublease associated with the 14,800 In October 2020, the master lease and sublease associated with the 18,600

Significant and Critical Accoun

Significant and Critical Accounting Policies and Practices	9 Months Ended
	Sep. 30, 2021
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 for 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 of operations and that 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 unaudited condensed consolidated financial statements and related notes have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and presented in accordance with accounting principles generally accepted in the United States of America (US GAAP). The accompanying consolidated balance sheet at December 31, 2020, has been derived from audited consolidated financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed consolidated financial statements as of September 30, 2021 and for the three and nine months ended September 30, 2021 and 2020 have been prepared in accordance with U.S. GAAP for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements, and should be read in conjunction with the audited consolidated financial statements and related notes to the financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 as filed with the U.S. Securities and Exchange Commission (“SEC”). In the opinion of management, all material adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been made to the condensed consolidated financial statements. The condensed consolidated financial statements include all material adjustments (consisting of normal recurring accruals) necessary to make the condensed consolidated financial statements not misleading as required by Regulation S-X Rule 10-01. Operating results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021 or any future periods. Principles of Consolidation The financial statements include the accounts of Diego Pellicer Worldwide, Inc., and its wholly-owned subsidiaries, Diego Pellicer World-wide 1, Inc. and DPWW Management Company, LLC, both of which are inactive at this time. Intercompany balances and transactions have been eliminated in consolidation. 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, the collectability of accounts receivable and other receivables (See Note 4), valuation of right of use assets and lease liabilities 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 and 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 September 30, 2021 and December 31, 2020. 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. The following table reflects assets and liabilities that are measured at fair value on a recurring basis (in thousands) As of September 30, 2021 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 3,560 $ 3,560 Stock warrant liabilities — — 1 1 $ — $ — $ 3,561 $ 3,561 As of December 31, 2020 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 5,998 $ 5,998 Stock warrant liabilities — — 1 1 $ — $ — $ 5,999 $ 5,999 Derivative liabilities and stock warrant liabilities were valued using the Binomial Option Pricing Model in calculating the embedded conversion features for the three and nine months ended September 30, 2021 and the year ended December 31, 2020. 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 20,000 73,000 Revenue recognition In accordance with ASC 842, Leases, 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 management concludes that the Company is the owner of tenant improvements, the Company records the cost to construct the tenant improvements as a capital asset. In addition, the Company 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, the Company 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, we record 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 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. Advertising Advertising expense was $ 8,870 9,552 26,679 24,593 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 common 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 548,408,152 1,129,526,612 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 and, 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 . The Company believes 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	9 Months Ended
	Sep. 30, 2021
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 $ 9,066,478 53,902,674 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. There are other future noncash charges in connection with financings 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.

Accounts Receivables and Other

Accounts Receivables and Other Receivables	9 Months Ended
	Sep. 30, 2021
Accounts Receivables And Other Receivables
Accounts Receivables and Other Receivables	Note 4 – Accounts Receivables and Other Receivables As disclosed in Note 1, the Company subleases two properties in Colorado to Royal Asset Management at September 30, 2021. At September 30, 2021 and December 31, 2020, the Company had outstanding receivables from the subleases totaling $ 574,826 523,958 In addition to the receivables from the subleases, the Company has agreed to provide RAM and affiliates of RAM up to an aggregate amount of $ 1,030,000 12 18 605,931 1,030,422 275,931 300,422 400,000 14,850 36,199 69,279 101,891 400,000 93,770 On September 9, 2020, we closed on a Membership Interest Purchase Agreement dated September 4, 2020, and obtained the right to acquire a 15.13% membership interest in Blue Bronco, LLC. The purchase of the 15.13% interest in Blue Bronco LLC is subject to the approval of the Colorado Marijuana Enforcement Division. Necessary approval by governing authorities is expected to be received in the first quarter of 2022 pending the resolution of a lawsuit between the Company and other parties related to the transaction. Accrued interest receivable of approximately $ 68,000 Lease Termination On October 1, 2020, the master and sublease associated with the 18,600 1,418,480 64,344 We have recorded the promissory notes as long term notes receivable of $ 1,482,824 Additionally, in connection with the termination of the sublease, RAM will continue to pay the remaining future sublease premium payments due to the company on the Denver sublease (the “Future Rent Debt”) beginning on the termination date, and until the earlier of the Maturity Date or June 30, 2024, notwithstanding the termination of the Subleases. However, no payment under the Future Rent Debt agreement will be due to the Company until the Maturity Date, at which time the entire Future Rent Debt shall be due and payable in full, except for any month in which RAM earns $ 725,000 RAM shall continue to accrue debt to the company, assessed on the first day of each month, according to the schedule below Monthly Payments Accrued October 1, 2020 to June 30, 2021 $ 11,284 July 1, 2021 to June 30, 2022 11,622 July 1, 2022 to June 30, 2023 11,971 July 1, 2023 to June 30, 2024 12,330 We will record income pursuant to the Future Rent Debt as payments are received based on the Company’s analysis of collectability including, but not limited to, the potential application toward the purchase price. During 2021, we received nine months of payments and have recorded $ 101,554

Other Assets

Other Assets	9 Months Ended
	Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	Note 5 – Other Assets Security deposits:

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 6 – Related Party Transactions As of September 30, 2021 and December 31, 2020, the Company has accrued compensation to its CEO and director and to its CFO aggregating $ 242,189 289,897 961,986 1,042,859 90,000 270,000 70,811 86,683 156,465 213,714 From 2017 to 2019, Mr. Gonfiantini, CEO, personally and through his Company, Crystal Bay Financial LLC, loaned an aggregate amount of $1,020,000 to Royal Asset Management. These notes accrue interest at 17% - 18% per annum, and require monthly payment approximately from $5,000 to $20,000. These notes are personally guaranteed by the managing member of Royal Asset Management, and are secured by certain equipment and other tangible properties of Royal Asset Management. Among these notes, $500,000 is also secured by the medical marijuana licenses held by Royal Asset Management. As of October 20, 2021 these notes were fully paid by Royal Asset Management and the security was released. At September 30, 2021 and December 31, 2020, the Company owed Mr. Throgmartin, former CEO (See Note 10), $ 140,958 8 September 30, 2021 57,835 49,401

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Notes Payable	Note 7 – Notes Payable On August 31, 2015, the Company issued a note in the amount of $ 126,000 October 31, 2018 133,403 75,090 70,101 On April 22, 2020, the Company was granted a loan from Numerica Credit Union, in the aggregate amount of $ 56,444 1.0 56,908 On June 30, 2020, the Company was granted a loan from the Small Business Association, in the aggregate amount of $ 150,000 3.75

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Sep. 30, 2021
Convertible Notes Payable
Convertible Notes Payable	Note 8 – Convertible Notes Payable The Company has issued several convertible notes which are outstanding. The note holders 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 features were recognized as embedded derivatives and are valued using a Binomial Option Pricing Model that resulted in a derivative liability of $ 3,422,900 5,997,865 10 Several convertible note holders elected to convert their notes to stock during the nine months ended September 30, 2021 and 2020. The tables below provide the note payable activity for the nine months ended September 30, 2021 and 2020, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using Level 3 fair value inputs for the nine months ended September 30, 2021 and 2020 Convertible Discount Convertible Derivative Balance, December 31, 2020 $ 3,239,274 $ — $ 3,239,274 $ 5,997,865 Issuance of convertible notes 2,000 — 2,000 266,166 Conversion of convertible notes (100,000 ) — (100,000 ) (661,087 ) Repayment of convertible notes (200,000 ) — (200,000 ) (302,452 ) Change in fair value of derivatives — — — (1,877,592 ) Amortization — — — — Balance September 30, 2021 $ 2,941,274 $ — $ 2,941,274 $ 3,422,900 Convertible Discount Convertible Derivative Balance, December 31, 2019 $ 3,266,775 $ 914,239 $ 2,352,530 $ 4,834,190 Issuance of convertible notes 103,000 103,000 — 394,001 Conversion of convertible notes (119,000 ) (39,843 ) (79,157 ) (128,583 ) Repayment of convertible notes (7,500 ) — (7,500 ) — Change in fair value of derivatives — — — (1,084,517 ) Amortization — (942,602 ) 942,601 — Balance September 30, 2020 $ 3,243,275 $ 34,794 $ 3,208,474 $ 4,015,091 During the nine months ended September 30, 2021, $ 100,000 4,444,444 697,779 59,999 657,778 During the nine months ended September 30, 2021, $ 6,256 581,969 7,856 1,709 3,309 During the nine months ended September 30, 2021, we repaid an aggregate of $ 200,000 177,116 177,116 During the nine months ended September 30, 2021, we paid an aggregate of $ 70,000 150,726 125,336 During the nine months ended September 30, 2021, we recorded noncash additions to convertible notes aggregating $ 2,000 As of September 30, 2021, convertible notes in the aggregate principal amount of $ 2,941,274 The following assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020 September 30, September 30, Risk-free interest rates 0.02 0.09 % 0.10 0.11 % Expected life (years) 0.25 0.25 1.0 Expected dividends 0 % 0 % Expected volatility 133 544 % 147 214 %

Stockholders_ Deficit

Stockholders’ Deficit	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
Stockholders’ Deficit	Note 9 – Stockholders’ Deficit Series C Preferred Stock On February 24, 2021, the Company sold 179,850 10 163,500 30 1,082,441 113,850 103,500 177,231 113,850 137,166 The tables below provide the preferred stock activity for the nine months ended September 30, 2021 and 2020, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using Level 3 fair value inputs for the nine months ended September 30, 2021 and 2020 Preferred Discount Preferred Derivative Balance , December 31, 2020 $ — — — — Issuance of Series C Preferred shares 293,700 293,700 — 1,259,672 Conversion of Series C Preferred shares (187,044 ) (129,402 ) (57,642 ) (193,152 ) Accretion of discount — (81,328 ) 81,328 — Accretion of dividend on Series C preferred stock 13,370 — 13,370 17,104 Change in fair value of derivatives — — — (946,458 ) Balance September 30, 2021 $ 120,026 $ 82,970 $ 37,056 $ 137,166 Preferred Discount Preferred Derivative Balance , December 31, 2019 $ 140,000 $ 131,250 $ 8,750 $ 190,131 Issuance of Series C Preferred shares 111,600 111,600 — 170,896 Conversion of Series C Preferred shares (206,561 ) (132,768 ) (73,793 ) (302,127 ) Accretion of discount — (67,201 ) 67,201 — Accretion of dividend on Series C preferred stock 13,344 — 13,344 15,610 Change in fair value of derivatives — — — (11,304 ) Balance September 30, 2020 $ 58,383 $ 42,881 $ 15,502 $ 63,206 The following assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020 2021 2020 Risk-free interest rates 0.12 0.25 % 0.12 0.71 % Expected life (years) 1.4 2.0 1.3 2.0 Expected dividends 0 % 0 % Expected volatility 185 196 % 172 262 % Common Stock 2021 Transactions During the nine months ended September 30, 2021, $ 100,000 6,256 5,026,413 705,635 During the nine months ended September 30, 2021, 4,799,258 156,465 1,967,714 30,976 4,563,231 1,731,687 138,853 13,364 During the nine months ended September 30, 2021, 241,098 6,000 1,137,553 16,000 209,402 1,105,857 4,000 14,000 At September 30, 2021 and December 31, 2020, shares to be issued for debt conversions were 31,960 21,861 During the nine months ended September 30, 2021, 13,695,817 179,850 7,194 During the nine months ended September 30, 2021, we issued 30,000 1,915 2020 Transactions During the nine months ended September 30, 2020, $ 119,000 8,166 210 19,501,028 1,255 39,843 128,583 5,733,397 During the nine months ended September 30, 2020, 2,553,969 65,633 3,907,356 28,296 During the nine months ended September 30, 2020, 5,196,378 63,403 2,000,000 3,196,378 37,803 During the nine months ended September 30, 2020, 32,343,343 195,800 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 nine months ended September 30, 2021 and 2020 Nine Months ended September 30, 2021 2020 Balance at beginning of period $ 476 $ 967 Additions to derivative instruments — — (Gain) loss on change in fair value of derivative liability 387 (334 ) Balance at end of period $ 863 $ 633 The following assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020 September 30, 2021 September 30, 2020 Annual dividend yield 0 % 0 % Expected life (years) Risk-free interest rate 0.09 1.16 % 0.13 1.83 % Expected volatility 189 243 % 190 243 %

Note 10 _ Commitments and Conti

Note 10 – Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Note 10 – Commitments and Contingencies	Note 10 – Commitments and Contingencies Leases The Company leases property under operating leases. Property leases include retail and warehouse space with fixed rent payments and lease terms ranging from three to five years. The Company is obligated to pay the lessor for maintenance, real estate taxes, insurance, and other operating expenses on certain property leases. These expenses are variable and are not included in the measurement of the lease asset or lease liability. These expenses are recognized as variable lease expense when incurred. In August 2021, the master lease and sublease associated with the 14,800 sq. cultivation warehouse were extended through July 31, 2024. 20,000 21,118 26,300 28,622 The Company records the lease asset and lease liability at the present value of lease payments over the lease term. The leases typically do not provide an implicit rate; therefore, the Company uses its estimated incremental borrowing rate at the time of lease commencement to discount the present value of lease payments. The Company’s discount rate for operating leases at September 30, 2021 was 12 3.1 As of September, 2021, the maturities of operating leases liabilities are as follows (in thousands Operating Leases 2021 128 2022 513 2023 520 2024 419 2025 45 Total 1,625 Less: amount representing interest (267 ) Present value of future minimum lease payments 1,358 Less: current obligations under leases 373 Long-term lease obligations $ 985 Rent expense is recognized on a straight-line basis over the life of the lease. Rent expense consists of the following Nine months ended September 30, 2021 2020 Operating lease costs $ 330,000 $ 508,199 Variable rent costs 145,521 349,336 Total rent expense $ 475,521 $ 857,535 As of September 30, 2021, the aggregate remaining minimal annual lease payments under these operating leases plus NNN were as follows: (in thousands) 2021 $ 89 2022 386 2023 443 2024 395 2025 45 Total $ 1,358 Other information related to leases is as follows Nine Months ended Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 309,931 Weighted-average remaining lease term - operating leases 3.1 Weighted-average discount rate - operating leases 12 % Right of use assets obtained in exchange for lease liabilities: Operating lease asset $ 627,500 Lease liability $ 625,129 The Company recognized sublease income of $ 198,505 351,502 582,010 1,080,382 These two leases have 2.8 year and 3.3 year terms with optional extensions, expiration dates range from July 2024 to February 2025, and monthly base rent of approximately $20,000-$22,500 plus variable NNN As of September 30, 2021, the maturities of expected base sublease income are as follows (in thousands) Operating Leases 2021 $ 168 2022 678 2023 693 2024 555 2025 and beyond 59 Total $ 2,153 COVID-19 On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency in response to a new strain of a coronavirus (the “COVID-19 outbreak”). In March 2020, the WHO classified the COVID-19 outbreak as a pandemic based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. Management is actively monitoring the global situation and its effects on the Company’s industry, financial condition, liquidity, and operations. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2021. However, if the pandemic continues, it may have a material adverse effect on the Company’s results of future operations, financial position, and liquidity in fiscal year 2021. Employment Agreements As a condition of their employment, the Board of Directors approved employment agreements with two key executives. These agreements provided that additional shares will be granted each year over the term of the agreements should their shares as a percentage of the total shares outstanding fall below prescribed ownership percentages. Nello Gonfiantini III, who became the Company’s CEO in October 2019 receives an annual grant of additional shares each year to maintain his ownership percentage at 10 2 156,000 4,799,258 92,000 6,461,325 138,853 13,364 4,563,231 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 agreed to pay Mr. Thompson aggregate cash payments of $ 206,250 53,717 122,934 122,000 35,872 21,086 126,389 On October 29, 2019, the Company accepted the resignation of Ron Throgmartin from his positions as CEO, President and Director. Mr. Throgmartin’s resignation was not the result of any disagreements with the Company’s plan of operations, policies, or management. On the same date, we appointed Christopher D. Strachan, our Chief Financial Officer, to membership on our Board of Directors and appointed Nello Gonfiantini III, our Chief Operations Officer, to the additional post of Chief Executive Officer. Ron Throgmartin signed a 5 Company acknowledged it owed Mr. Throgmartin the amount of $517,252 in principal and accrued interest of note payable, salary and fees, accrued during the 5 years of his employment. In addition, the Company further acknowledged that it will pay Mr. Throgmartin fifty (50%) percent of his compensation due under the remaining Employment Agreement, or $614,583 under certain conditions, which the Company accrued in full as the date of Mr. Throgmartin’s separation 5,000 500 45,000 45,000 835,597 Legal Proceedings On May 10, 2021, a lawsuit was filed against the Company, along with other defendants, by plaintiff Erin Turoff in the District Court, City and County of Denver, State of Colorado. The specific allegations against the Company include civil theft and civil conspiracy and the plaintiff is seeking actual and compensatory damages. No specific monetary amount was demanded in the lawsuit. On July 8, 2021, the Company filed an answer to the complaint, denying the allegations. The Company believes that the suit is without merit and that the Company will ultimately prevail in any litigation. On July 27, 2021, the Company filed a lawsuit against Royal Asset Management, LLC (“RAM”) and Neil Demers (“Demers”) in the District Court, City and County of Denver, State of Colorado, alleging breach of contract on subleases for which RAM has failed to make the required payments to the Company pursuant to the respective sublease agreements. The alleged damages under the sublease terms and other ancillary agreements amount to $1,480,881, $377,568, $1,027,635, and $1,418,480, respectively. In addition, the lawsuit alleges that RAM failed to make payments pursuant to a promissory note (the “Note”) in which the Company and RAM entered into on April 3, 2018. The Note was for the principal amount of $330,000 with interest at 18% per annum.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 11 – Subsequent Events The Company evaluated subsequent events and transactions that occur after the balance sheet date up to the date that the consolidated financial statements are available to be issued. Any material events that occur between the balance sheet date and the date that the consolidated financial statements were available for issuance are disclosed as subsequent events, while the consolidated financial statements are adjusted to reflect any conditions that existed at the balance sheet date. Based upon this review, except as disclosed within the footnotes or as discussed below, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements. During October, 2021, the remaining 113,850 2,463,578

Significant and Critical Acco_2

Significant and Critical Accounting Policies and Practices (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements and related notes have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and presented in accordance with accounting principles generally accepted in the United States of America (US GAAP). The accompanying consolidated balance sheet at December 31, 2020, has been derived from audited consolidated financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed consolidated financial statements as of September 30, 2021 and for the three and nine months ended September 30, 2021 and 2020 have been prepared in accordance with U.S. GAAP for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements, and should be read in conjunction with the audited consolidated financial statements and related notes to the financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 as filed with the U.S. Securities and Exchange Commission (“SEC”). In the opinion of management, all material adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been made to the condensed consolidated financial statements. The condensed consolidated financial statements include all material adjustments (consisting of normal recurring accruals) necessary to make the condensed consolidated financial statements not misleading as required by Regulation S-X Rule 10-01. Operating results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021 or any future periods.
Principles of Consolidation	Principles of Consolidation The financial statements include the accounts of Diego Pellicer Worldwide, Inc., and its wholly-owned subsidiaries, Diego Pellicer World-wide 1, Inc. and DPWW Management Company, LLC, both of which are inactive at this time. Intercompany balances and transactions have been eliminated in consolidation.
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, the collectability of accounts receivable and other receivables (See Note 4), valuation of right of use assets and lease liabilities 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 and 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 September 30, 2021 and December 31, 2020. 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. The following table reflects assets and liabilities that are measured at fair value on a recurring basis (in thousands) As of September 30, 2021 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 3,560 $ 3,560 Stock warrant liabilities — — 1 1 $ — $ — $ 3,561 $ 3,561 As of December 31, 2020 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 5,998 $ 5,998 Stock warrant liabilities — — 1 1 $ — $ — $ 5,999 $ 5,999 Derivative liabilities and stock warrant liabilities were valued using the Binomial Option Pricing Model in calculating the embedded conversion features for the three and nine months ended September 30, 2021 and the year ended December 31, 2020.
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 20,000 73,000
Revenue recognition	Revenue recognition In accordance with ASC 842, Leases, 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 management concludes that the Company is the owner of tenant improvements, the Company records the cost to construct the tenant improvements as a capital asset. In addition, the Company 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, the Company 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, we record 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 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.
Advertising	Advertising Advertising expense was $ 8,870 9,552 26,679 24,593
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 common 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 548,408,152 1,129,526,612
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 and, 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 . The Company believes 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.

Organization and Operations (Ta

Organization and Operations (Tables)	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The properties generating rents in 2021 and 2020 are as follows:	The properties generating rents in 2021 and 2020 are as follows: Purpose Size City State Retail store (recreational and medical) 3,300 sq. Denver CO Cultivation warehouse – terminated October 2020 18,600 sq. Denver CO Cultivation warehouse 14,800 sq. Denver CO

Significant and Critical Acco_3

Significant and Critical Accounting Policies and Practices (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
The following table reflects assets and liabilities that are measured at fair value on a recurring basis (in thousands)	The following table reflects assets and liabilities that are measured at fair value on a recurring basis (in thousands) As of September 30, 2021 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 3,560 $ 3,560 Stock warrant liabilities — — 1 1 $ — $ — $ 3,561 $ 3,561 As of December 31, 2020 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 5,998 $ 5,998 Stock warrant liabilities — — 1 1 $ — $ — $ 5,999 $ 5,999

Accounts Receivables and Othe_2

Accounts Receivables and Other Receivables (Tables)	9 Months Ended
	Sep. 30, 2021
Accounts Receivables And Other Receivables
RAM shall continue to accrue debt to the company, assessed on the first day of each month, according to the schedule below	Additionally, in connection with the termination of the sublease, RAM will continue to pay the remaining future sublease premium payments due to the company on the Denver sublease (the “Future Rent Debt”) beginning on the termination date, and until the earlier of the Maturity Date or June 30, 2024, notwithstanding the termination of the Subleases. However, no payment under the Future Rent Debt agreement will be due to the Company until the Maturity Date, at which time the entire Future Rent Debt shall be due and payable in full, except for any month in which RAM earns $ 725,000 RAM shall continue to accrue debt to the company, assessed on the first day of each month, according to the schedule below Monthly Payments Accrued October 1, 2020 to June 30, 2021 $ 11,284 July 1, 2021 to June 30, 2022 11,622 July 1, 2022 to June 30, 2023 11,971 July 1, 2023 to June 30, 2024 12,330

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2021
Convertible Notes Payable
Several convertible note holders elected to convert their notes to stock during the nine months ended September 30, 2021 and 2020. The tables below provide the note payable activity for the nine months ended September 30, 2021 and 2020, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using Level 3 fair value inputs for the nine months ended September 30, 2021 and 2020	Several convertible note holders elected to convert their notes to stock during the nine months ended September 30, 2021 and 2020. The tables below provide the note payable activity for the nine months ended September 30, 2021 and 2020, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using Level 3 fair value inputs for the nine months ended September 30, 2021 and 2020 Convertible Discount Convertible Derivative Balance, December 31, 2020 $ 3,239,274 $ — $ 3,239,274 $ 5,997,865 Issuance of convertible notes 2,000 — 2,000 266,166 Conversion of convertible notes (100,000 ) — (100,000 ) (661,087 ) Repayment of convertible notes (200,000 ) — (200,000 ) (302,452 ) Change in fair value of derivatives — — — (1,877,592 ) Amortization — — — — Balance September 30, 2021 $ 2,941,274 $ — $ 2,941,274 $ 3,422,900 Convertible Discount Convertible Derivative Balance, December 31, 2019 $ 3,266,775 $ 914,239 $ 2,352,530 $ 4,834,190 Issuance of convertible notes 103,000 103,000 — 394,001 Conversion of convertible notes (119,000 ) (39,843 ) (79,157 ) (128,583 ) Repayment of convertible notes (7,500 ) — (7,500 ) — Change in fair value of derivatives — — — (1,084,517 ) Amortization — (942,602 ) 942,601 — Balance September 30, 2020 $ 3,243,275 $ 34,794 $ 3,208,474 $ 4,015,091
Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020	The following assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020 September 30, September 30, Risk-free interest rates 0.02 0.09 % 0.10 0.11 % Expected life (years) 0.25 0.25 1.0 Expected dividends 0 % 0 % Expected volatility 133 544 % 147 214 %

Stockholders_ Deficit (Tables)

Stockholders’ Deficit (Tables)	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
The tables below provide the preferred stock activity for the nine months ended September 30, 2021 and 2020, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using Level 3 fair value inputs for the nine months ended September 30, 2021 and 2020	The tables below provide the preferred stock activity for the nine months ended September 30, 2021 and 2020, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using Level 3 fair value inputs for the nine months ended September 30, 2021 and 2020 Preferred Discount Preferred Derivative Balance , December 31, 2020 $ — — — — Issuance of Series C Preferred shares 293,700 293,700 — 1,259,672 Conversion of Series C Preferred shares (187,044 ) (129,402 ) (57,642 ) (193,152 ) Accretion of discount — (81,328 ) 81,328 — Accretion of dividend on Series C preferred stock 13,370 — 13,370 17,104 Change in fair value of derivatives — — — (946,458 ) Balance September 30, 2021 $ 120,026 $ 82,970 $ 37,056 $ 137,166 Preferred Discount Preferred Derivative Balance , December 31, 2019 $ 140,000 $ 131,250 $ 8,750 $ 190,131 Issuance of Series C Preferred shares 111,600 111,600 — 170,896 Conversion of Series C Preferred shares (206,561 ) (132,768 ) (73,793 ) (302,127 ) Accretion of discount — (67,201 ) 67,201 — Accretion of dividend on Series C preferred stock 13,344 — 13,344 15,610 Change in fair value of derivatives — — — (11,304 ) Balance September 30, 2020 $ 58,383 $ 42,881 $ 15,502 $ 63,206
The following assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020	The following assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020 2021 2020 Risk-free interest rates 0.12 0.25 % 0.12 0.71 % Expected life (years) 1.4 2.0 1.3 2.0 Expected dividends 0 % 0 % Expected volatility 185 196 % 172 262 %
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 nine months ended September 30, 2021 and 2020	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 nine months ended September 30, 2021 and 2020 Nine Months ended September 30, 2021 2020 Balance at beginning of period $ 476 $ 967 Additions to derivative instruments — — (Gain) loss on change in fair value of derivative liability 387 (334 ) Balance at end of period $ 863 $ 633
The following assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020	The following assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020 September 30, 2021 September 30, 2020 Annual dividend yield 0 % 0 % Expected life (years) Risk-free interest rate 0.09 1.16 % 0.13 1.83 % Expected volatility 189 243 % 190 243 %

Note 10 _ Commitments and Con_2

Note 10 – Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
the maturities of operating leases liabilities are as follows (in thousands	As of September, 2021, the maturities of operating leases liabilities are as follows (in thousands Operating Leases 2021 128 2022 513 2023 520 2024 419 2025 45 Total 1,625 Less: amount representing interest (267 ) Present value of future minimum lease payments 1,358 Less: current obligations under leases 373 Long-term lease obligations $ 985
Rent expense is recognized on a straight-line basis over the life of the lease. Rent expense consists of the following	Rent expense is recognized on a straight-line basis over the life of the lease. Rent expense consists of the following Nine months ended September 30, 2021 2020 Operating lease costs $ 330,000 $ 508,199 Variable rent costs 145,521 349,336 Total rent expense $ 475,521 $ 857,535
the aggregate remaining minimal annual lease payments under these operating leases plus NNN were as follows: (in thousands)	As of September 30, 2021, the aggregate remaining minimal annual lease payments under these operating leases plus NNN were as follows: (in thousands) 2021 $ 89 2022 386 2023 443 2024 395 2025 45 Total $ 1,358
Other information related to leases is as follows	Other information related to leases is as follows Nine Months ended Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 309,931 Weighted-average remaining lease term - operating leases 3.1 Weighted-average discount rate - operating leases 12 %
Right of use assets obtained in exchange for lease liabilities:	Right of use assets obtained in exchange for lease liabilities: Operating lease asset $ 627,500 Lease liability $ 625,129
the maturities of expected base sublease income are as follows (in thousands)	As of September 30, 2021, the maturities of expected base sublease income are as follows (in thousands) Operating Leases 2021 $ 168 2022 678 2023 693 2024 555 2025 and beyond 59 Total $ 2,153

The properties generating rents

The properties generating rents in 2021 and 2020 are as follows: (Details)	9 Months Ended
	Sep. 30, 2021ft²
City	516
State	DE
Retail Store Recreational And Medical [Member]
Area	3,300
City	Denver
State	CO
Cultivation Warehouse [Member]
Area	18,600
City	Denver
State	CO
Cultivation Warehouse 1 [Member]
Area	14,800
City	Denver
State	CO

Organization and Operations (De

Organization and Operations (Details Narrative) - ft²	Aug. 31, 2021	Oct. 31, 2020
Cultivation Warehouse 1 [Member]
[custom:AreaExtended-0]	14,800	18,600

The following table reflects as

The following table reflects assets and liabilities that are measured at fair value on a recurring basis (in thousands) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	$ 3,560	$ 5,998
Stock warrant liabilities	1	1
	3,561	5,999
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
Stock warrant liabilities
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
Stock warrant liabilities
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	3,560	5,998
Stock warrant liabilities	1	1
	$ 3,561	$ 5,999

Significant and Critical Acco_4

Significant and Critical Accounting Policies and Practices (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Cash, Uninsured Amount	$ 20,000		$ 20,000		$ 73,000
Advertising Expense	8,870	$ 9,552	$ 26,679	$ 24,593
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			548,408,152	1,129,526,612
Maximum [Member]
Property, Plant and Equipment [Line Items]
Cash, FDIC Insured Amount	$ 250,000		$ 250,000

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital	$ 9,066,478
Retained Earnings (Accumulated Deficit)	$ 53,902,674	$ 55,110,000

RAM shall continue to accrue de

RAM shall continue to accrue debt to the company, assessed on the first day of each month, according to the schedule below (Details)	Sep. 30, 2021USD ($)
Monthly Payments Accrued
October 1, 2020 to June 30, 2021	$ 11,284
July 1, 2021 to June 30, 2022	11,622
July 1, 2022 to June 30, 2023	11,971
July 1, 2023 to June 30, 2024	$ 12,330

Accounts Receivables and Othe_3

Accounts Receivables and Other Receivables (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Apr. 30, 2021USD ($)	Dec. 31, 2020USD ($)	Oct. 01, 2020USD ($)ft²	Sep. 09, 2020USD ($)
Receivables From Subleases	$ 574,826		$ 574,826			$ 523,958
Financing Receivable, after Allowance for Credit Loss	605,931		605,931			1,030,422
Interest receivable	275,931		275,931		$ 93,770	$ 300,422
Receivables Guaranteed	400,000		400,000
Interest Income (Expense), Net	14,850	$ 36,199	69,279	$ 101,891
Debt Instrument face amount					$ 400,000
Long term notes receivable	1,482,824		1,482,824
Gain (Loss) on Termination of Lease	$ 33,851		$ 101,554
Cultivation Warehouse 1 [Member]
[custom:AreaTerminated-0] | ft²							18,600
Membership Purchase Agreements [Member]
Interest receivable								$ 68,000
Minimum [Member]
Debt Instrument, Interest Rate During Period			12.00%
Maximum [Member]
Debt Instrument, Interest Rate During Period			18.00%
R A M [Member]
Proceeds From Sublease			$ 1,030,000
Deferred Rent Credit							$ 1,418,480
V P C [Member]
Deferred Rent Credit							$ 64,344

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Apr. 30, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Accrued Liabilities Related Parties Current	$ 242,189			$ 242,189			$ 289,897
Accrued Liabilities	961,986			961,986			1,042,859
Cash Based Compensation Related Parties	90,000			270,000
Stock Based Compensation Related Parties	70,811	$ 86,683		156,465	$ 213,714
Related Party Transaction, Description of Transaction			From 2017 to 2019, Mr. Gonfiantini, CEO, personally and through his Company, Crystal Bay Financial LLC, loaned an aggregate amount of $1,020,000 to Royal Asset Management. These notes accrue interest at 17% - 18% per annum, and require monthly payment approximately from $5,000 to $20,000. These notes are personally guaranteed by the managing member of Royal Asset Management, and are secured by certain equipment and other tangible properties of Royal Asset Management. Among these notes, $500,000 is also secured by the medical marijuana licenses held by Royal Asset Management. As of October 20, 2021 these notes were fully paid by Royal Asset Management and the security was released.
Debt Instrument, Face Amount						$ 400,000
Interest Payable	$ 75,090			$ 75,090			70,101
Mr Throgmartin [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount							140,958
Debt Instrument, Interest Rate, Stated Percentage	8.00%			8.00%
Debt Instrument, Maturity Date				Sep. 30, 2021
Interest Payable	$ 57,835			$ 57,835			$ 49,401

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Aug. 31, 2015	Jun. 30, 2020	Apr. 22, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Apr. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Debt Instrument, Face Amount								$ 400,000
Notes Payable, Current				$ 133,403		$ 133,403			$ 133,403
Interest Payable				75,090		75,090			$ 70,101
Forgiveness Of DebtIncome						$ 56,908
Numerica Credit Union [Member]
Short-term Debt [Line Items]
Proceeds from Loans			$ 56,444
Debt Instrument, Interest Rate During Period			1.00%
Small Business Association [Member]
Short-term Debt [Line Items]
Proceeds from Loans		$ 150,000
Debt Instrument, Interest Rate During Period		3.75%
Third Parties [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount	$ 126,000
Debt Instrument, Maturity Date	Oct. 31, 2018

Several convertible note holder

Several convertible note holders elected to convert their notes to stock during the nine months ended September 30, 2021 and 2020. The tables below provide the note payable activity for the nine months ended September 30, 2021 and 2020, and also a reconci (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Short-term Debt [Line Items]
Issuance of convertible notes		$ 100,000
Repayment of convertible notes	(200,000)	(7,500)
Convertible Debt [Member]
Short-term Debt [Line Items]
Balance, December 31, 2019	3,239,274	3,266,775
Issuance of convertible notes	2,000	103,000
Conversion of convertible notes	(100,000)	(119,000)
Repayment of convertible notes	(200,000)	(7,500)
Change in fair value of derivatives
Amortization
Balance September 30, 2020	2,941,274	3,243,275
Discount [Member]
Short-term Debt [Line Items]
Balance, December 31, 2019		914,239
Issuance of convertible notes		103,000
Conversion of convertible notes		(39,843)
Repayment of convertible notes
Change in fair value of derivatives
Amortization		(942,602)
Balance September 30, 2020		34,794
Convertible Note Netof Discount [Member]
Short-term Debt [Line Items]
Balance, December 31, 2019	3,239,274	2,352,530
Issuance of convertible notes	2,000
Conversion of convertible notes	(100,000)	(79,157)
Repayment of convertible notes	(200,000)	(7,500)
Change in fair value of derivatives
Amortization		942,601
Balance September 30, 2020	2,941,274	3,208,474
Derivative Liabilities [Member]
Short-term Debt [Line Items]
Balance, December 31, 2019	5,997,865	4,834,190
Issuance of convertible notes	266,166	394,001
Conversion of convertible notes	(661,087)	(128,583)
Repayment of convertible notes	(302,452)
Change in fair value of derivatives	(1,877,592)	(1,084,517)
Amortization
Balance September 30, 2020	$ 3,422,900	$ 4,015,091

Binomial Option Pricing Model i

Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020 (Details)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Risk Free Interest Rates [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Rate	0.02%	0.10%
Risk Free Interest Rates [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Rate	0.09%	0.11%
Expected Life [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Term	3 months
Expected Life [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Term		3 months
Expected Life [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Term		1 year
Expected Dividends [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Rate	0.00%	0.00%
Expected Volatility [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Volatility	133.00%	147.00%
Expected Volatility [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Volatility	544.00%	214.00%

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	6 Months Ended	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Short-term Debt [Line Items]
Derivative Liability, Noncurrent		$ 3,422,900		$ 5,997,865
Debt Instrument, Interest Rate, Increase (Decrease)		10.00%
Gain (Loss) on Extinguishment of Debt		$ 389,550	$ 1,255
Noncash Finance Cost		2,000
Holders [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Amount		$ 100,000	$ 119,000
Interest converted into value		5,026,413	19,501,028
Stock Issued During Period, Value, Conversion of Convertible Securities		$ 705,635
Gain (Loss) on Extinguishment of Debt			$ 1,255
Increase (Decrease) in Derivative Liabilities			128,583
Interest converted into share		6,256	$ 8,166
[custom:ConvertibleNotesPstDue-0]		2,941,274
Convertible Notes [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Amount		$ 100,000
Interest converted into value		4,444,444
Stock Issued During Period, Value, Conversion of Convertible Securities		$ 697,779
Gain (Loss) on Extinguishment of Debt		59,999
Increase (Decrease) in Derivative Liabilities		657,778
Convertible Debt One [Member]
Short-term Debt [Line Items]
Interest converted into value	581,969
Stock Issued During Period, Value, Conversion of Convertible Securities		7,856
Gain (Loss) on Extinguishment of Debt		1,709
Increase (Decrease) in Derivative Liabilities		3,309
Interest converted into share		6,256
Convertible Debt Two [Member]
Short-term Debt [Line Items]
Gain (Loss) on Extinguishment of Debt		177,116
Increase (Decrease) in Derivative Liabilities		177,116
Repayments of Debt		200,000
Convertible Deb Three [Member]
Short-term Debt [Line Items]
Gain (Loss) on Extinguishment of Debt		150,726
Increase (Decrease) in Derivative Liabilities		125,336
Debt Instrument, Periodic Payment, Interest		$ 70,000

The tables below provide the pr

The tables below provide the preferred stock activity for the nine months ended September 30, 2021 and 2020, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using Level 3 fair value inputs for the nin (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Discount [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance , December 31, 2019		$ 131,250
Issuance of Series C Preferred shares	293,700	111,600
Conversion of Series C Preferred shares	(129,402)	(132,768)
Accretion of discount	(81,328)	(67,201)
Accretion of dividend on Series C preferred stock
Change in fair value of derivatives
Balance September 30, 2020	82,970	42,881
Derivative Liabilities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance , December 31, 2019		190,131
Issuance of Series C Preferred shares	1,259,672	170,896
Conversion of Series C Preferred shares	(193,152)	(302,127)
Accretion of discount
Accretion of dividend on Series C preferred stock	17,104	15,610
Change in fair value of derivatives	(946,458)	(11,304)
Balance September 30, 2020	137,166	63,206
Preferred Stock And Accrued Dividend [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance , December 31, 2019		140,000
Issuance of Series C Preferred shares	293,700	111,600
Conversion of Series C Preferred shares	(187,044)	(206,561)
Accretion of discount
Accretion of dividend on Series C preferred stock	13,370	13,344
Change in fair value of derivatives
Balance September 30, 2020	120,026	58,383
Preferred Stock And Accrued Dividend Net Of Discount [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance , December 31, 2019		8,750
Issuance of Series C Preferred shares
Conversion of Series C Preferred shares	(57,642)	(73,793)
Accretion of discount	81,328	67,201
Accretion of dividend on Series C preferred stock	13,370	13,344
Change in fair value of derivatives
Balance September 30, 2020	$ 37,056	$ 15,502

The following assumptions were

The following assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities for the nine months ended September 30, 2021 and 2020 (Details)	6 Months Ended	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2020
Share based compensation arrangement by share based payment award fair value assumption expected dividend rate		0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%	0.00%
Minimum [Member]
Share based compensation arrangement by share based payment award fair value assumption risk free interest rate		0.12%	0.12%
Share basedCompensation arrangemen by share based payment award fair value assumption expected term one	1 year 4 months 24 days		1 year 3 months 19 days
Share based compensation arrangement by share based payment award fair value assumption expected volatility rate		185.00%	172.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		0.09%	0.13%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		189.00%	190.00%
Maximum [Member]
Share based compensation arrangement by share based payment award fair value assumption risk free interest rate		0.25%	0.71%
Share basedCompensation arrangemen by share based payment award fair value assumption expected term one		2 years	2 years
Share based compensation arrangement by share based payment award fair value assumption expected volatility rate		196.00%	262.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		1.16%	1.83%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		243.00%	243.00%

The Company has determined that

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 (L (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Equity [Abstract]
Balance at beginning of period	$ 476	$ 967
Additions to derivative instruments
(Gain) loss on change in fair value of derivative liability	387	(334)
Balance at end of period	$ 863	$ 633

Stockholders_ Deficit (Details

Stockholders’ Deficit (Details Narrative) - USD ($)	Mar. 16, 2021	Feb. 24, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Class of Stock [Line Items]
Derivative Liability			$ 3,560		$ 5,998
Number of shares to be issued for services shares			4,799,258
Number of shares to be issued for services value			$ 156,465
Stock Issued During Period, Shares, New Issues			1,967,714
Stock Issued During Period, Value, New Issues			$ 30,976
Stock to be issued (in shares)			4,563,231		1,731,687
Stock to be issued			$ 138,853		$ 13,364
Stock to be issued (in shares)			241,098
Stock issued during period shares issued for services 1			$ 6,000
Sttock issued during period shares new issues one			1,137,553
Sttock issued during period value new issues one			$ 16,000
Stock to be issued			209,402		1,105,857
Stock to be issued			$ 4,000
[custom:NumberOfSharesToBeIssuedForServicesValueNine]					$ 14,000
Number of shares to be issued for debt conversions shares					31,960
Number of shares to be issued for debt conversions value			21,861
Conversion of Stock, Amount Converted			$ 100,000	$ 119,000
Common stock issued for consulting services shares			30,000
Common stock issued for consulting services value			$ 1,915
Gain (Loss) on Extinguishment of Debt			$ 389,550	1,255
Number of shares but not issued for debt conversions shares				$ 5,733,397
Common Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued			13,695,817
Stock issued during period shares issued for services of related party				2,553,969
Stock issued during period value issued for services of related party				$ 65,633
Stock to be issued during period shares issued for services of related party				3,907,356
Stock to be issued during period value issued for services of related party				$ 28,296
Aggregate stock to be issued during period shares issued for services one				5,196,378
Aggregate stock to be issued during period value issued for services one				$ 63,403
[custom:StockIssuedDuringPeriodSharesIssuedForServicesOne]				2,000,000
Stock to be issued during period shares issued for services one				3,196,378
Stock to be issued during period value issued for services one				$ 37,803
Holders [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount			$ 100,000	119,000
[custom:InterestConvertedIntoShare]			$ 6,256	$ 8,166
Debt Conversion, Converted Instrument, Shares Issued			5,026,413	19,501,028
Stock Issued During Period, Value, Conversion of Convertible Securities			$ 705,635
Additional fee				$ 210
Gain (Loss) on Extinguishment of Debt				1,255
Write off of Deferred Debt Issuance Cost				39,843
Increase (Decrease) in Derivative Liabilities				$ 128,583
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock sold	113,850	179,850	113,850
Preferred Stock, Dividend Rate, Percentage		10.00%
Derivative Liability	$ 177,231	$ 1,082,441	$ 137,166
Debt Conversion, Converted Instrument, Shares Issued				195,800
Conversion of Stock, Shares Issued				32,343,343
Conversion of Stock, Shares Converted			179,850
Conversion of Stock, Amount Converted			$ 7,194
Series C Preferred Stock [Member] | Geneva [Member]
Class of Stock [Line Items]
Cash received from sale of preferred stock	$ 103,500		$ 163,500
Common stock discount percentage			30.00%

the maturities of operating lea

the maturities of operating leases liabilities are as follows (in thousands (Details) $ in Thousands	Sep. 30, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
2021	$ 128
2022	513
2023	520
2024	419
2025	45
Total	1,625
Less: amount representing interest	(267)
Present value of future minimum lease payments	1,358
Less: current obligations under leases	373
Long-term lease obligations	$ 985

Rent expense is recognized on a

Rent expense is recognized on a straight-line basis over the life of the lease. Rent expense consists of the following (Details) - USD ($)	9 Months Ended	21 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating lease costs	$ 330,000	$ 508,199
Variable rent costs	145,521	349,336
Total rent expense	$ 475,521	$ 857,535

the aggregate remaining minimal

the aggregate remaining minimal annual lease payments under these operating leases plus NNN were as follows: (in thousands) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
2021	$ 89	$ 168
2022	386	678
2023	443	693
2024	395	555
2025	45	59
Total	$ 1,358	$ 2,153

Other information related to le

Other information related to leases is as follows (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
[custom:OperatingCashFlowsFromOperatingLeases]	$ 309,931
Finance Lease, Weighted Average Remaining Lease Term	3 years 1 month 6 days
Operating Lease, Weighted Average Discount Rate, Percent	0.12%

Right of use assets obtained in

Right of use assets obtained in exchange for lease liabilities: (Details)	Sep. 30, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating lease asset	$ 627,500
Lease liability	$ 625,129

the maturities of expected base

the maturities of expected base sublease income are as follows (in thousands) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
2021	$ 89	$ 168
2022	386	678
2023	443	693
2024	395	555
2025 and beyond	45	59
Total	$ 1,358	$ 2,153

Note 10 _ Commitments and Con_3

Note 10 – Commitments and Contingencies (Details Narrative) - USD ($)	Jul. 27, 2021	Oct. 19, 2019	Feb. 01, 2019	Jan. 30, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Lessee, Operating Lease, Description							In August 2021, the master lease and sublease associated with the 14,800 sq. cultivation warehouse were extended through July 31, 2024.
Lease Expiration Date							Jul. 31, 2024
Operating Lease, Expense							$ 330,000		$ 508,199
Sublease Income					$ 198,505	$ 351,502	$ 582,010	$ 1,080,382
Lessee, Operating Lease, Discount Rate					12.00%		12.00%		12.00%
Operating Lease, Weighted Average Remaining Lease Term					3 years 1 month 6 days		3 years 1 month 6 days		3 years 1 month 6 days
Lessor, Operating Lease, Description							These two leases have 2.8 year and 3.3 year terms with optional extensions, expiration dates range from July 2024 to February 2025, and monthly base rent of approximately $20,000-$22,500 plus variable NNN
Accrued compensation					$ 138,853		$ 138,853		$ 138,853	$ 13,364
Accrued compensastion, Shares							4,563,231
Sub Lease [Member] | R A M [Member]
Loss Contingencies [Line Items]
Alleged damages under the sublease terms	The alleged damages under the sublease terms and other ancillary agreements amount to $1,480,881, $377,568, $1,027,635, and $1,418,480, respectively. In addition, the lawsuit alleges that RAM failed to make payments pursuant to a promissory note (the “Note”) in which the Company and RAM entered into on April 3, 2018. The Note was for the principal amount of $330,000 with interest at 18% per annum.
Employment Agreements [Member] | Ron Throgmartin [Member]
Loss Contingencies [Line Items]
Accrued compensation					$ 156,000	$ 92,000	$ 156,000	$ 92,000	$ 156,000
Accrued compensastion, Shares							4,799,258	6,461,325
Employment Agreements [Member] | Chief Executive Officer [Member]
Loss Contingencies [Line Items]
Equity Method Investment, Ownership Percentage					10.00%		10.00%		10.00%
Employment Agreements [Member] | Other Executives [Member]
Loss Contingencies [Line Items]
Equity Method Investment, Ownership Percentage					2.00%		2.00%		2.00%
Separation Agreement [Member] | Ron Throgmartin [Member]
Loss Contingencies [Line Items]
Share-based Payment Arrangement, Expense							$ 45,000	$ 45,000
Lessor, Operating Lease, Term of Contract		5 years
Debt Instrument, Description		Company acknowledged it owed Mr. Throgmartin the amount of $517,252 in principal and accrued interest of note payable, salary and fees, accrued during the 5 years of his employment. In addition, the Company further acknowledged that it will pay Mr. Throgmartin fifty (50%) percent of his compensation due under the remaining Employment Agreement, or $614,583 under certain conditions, which the Company accrued in full as the date of Mr. Throgmartin’s separation
Accrued Salaries, Current		$ 5,000
Diem fee		$ 500
Accounts Payable, Related Parties					$ 835,597		835,597		$ 835,597
Separation Agreement [Member] | Executive Officer [Member]
Loss Contingencies [Line Items]
Accrued compensation					$ 126,389		126,389		$ 126,389
Cash payment				$ 206,250
Stock grant for restricted common shares for accrued salary			53,717
Restricted common share Issued for stock option			122,934
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures			122,000
Share-based Payment Arrangement, Expense							35,872	$ 21,086
Maximum [Member]
Loss Contingencies [Line Items]
Operating Lease, Expense							20,000
Sublease Income							26,300
Minimum [Member]
Loss Contingencies [Line Items]
Operating Lease, Expense							21,118
Sublease Income							$ 28,622

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member]	1 Months Ended
	Oct. 31, 2021shares
Subsequent Event [Line Items]
This is the number of preferred shares converted to common	113,850
This is the number of common shares issued upon conversion of preferred stock	2,463,578