Diego Pellicer Worldwide (DPWW) 10-Q 10 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 04, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
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		261,332,926

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 591,287	$ 49,149
Accounts receivable	652,630	598,667
Notes receivable, net of allowance of $82,781 and $0, respectively	82,781	112,800
Total current assets	1,326,698	760,616
Other receivables, net	665,331	620,781
Security deposits	90,000	90,000
Right of use assets	574,290	1,269,113
Total assets	2,656,319	2,740,510
Current liabilities:
Accounts payable	436,388	441,625
Accrued payable - related parties	1,227,675	1,210,275
Accrued expenses	1,394,349	1,144,521
Notes payable - related party	140,958	140,958
Notes payable	133,403	133,403
Convertible notes, net	3,176,684	2,941,274
Derivative liabilities	5,432,165	2,733,803
Lease liabilities	215,966	386,488
Warrant liabilities	304	438
Total current liabilities	12,157,892	9,132,785
Notes payable - long term	150,000	150,000
Lease liabilities, net of current portion	353,652	882,976
Total liabilities	12,661,544	10,165,761
Commitments and contingencies (See Note 9)
Redeemable convertible preferred stock, Series C, par value $.00001 per share; 1,500,000 shares authorized,  no shares issued and outstanding
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, 261,332,926 and 257,261,121 shares issued and outstanding, respectively	261	256
Additional paid-in capital	44,717,436	44,681,028
Stock to be issued	93,728	31,447
Accumulated deficit	(54,816,650)	(52,137,982)
Total deficiency in stockholders' equity	(10,005,225)	(7,425,251)
Total liabilities and deficiency in stockholders' equity	$ 2,656,319	$ 2,740,510

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Notes Receivable Net of Allowance	$ 82,781	$ 0
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	261,332,926	257,261,121
Common stock, shares outstanding	261,332,926	257,261,121
Series C Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	1,500,000	1,500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
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, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues
Net rental revenue	$ 188,084	$ 198,505	$ 561,096	$ 582,010
Rental expense	(148,364)	(157,466)	(445,155)	(475,521)
Gross profit	39,720	41,039	115,941	106,489
Operating expenses:
General and administrative expenses	228,481	221,289	586,888	695,787
Selling expense	6,453	8,870	19,389	26,679
Loss from operations	(195,214)	(189,120)	(490,336)	(615,977)
Other income (expense)
Interest income	14,856	14,931	49,299	69,511
Forgiveness of debt income				56,908
Allowance for loss on notes receivable			(82,781)
Interest expense	(376,845)	(150,487)	(1,191,348)	(534,070)
Lease termination payments	35,913	33,851	105,645	101,554
Gain on termination of lease	489,771		489,771
Extinguishment of debt	31,246		75,590	389,550
Change in derivative liabilities	598,492	1,093,766	(1,634,642)	2,824,050
Change in value of warrants	107	1,678	134	(387)
Total other income (loss), net	793,540	993,739	(2,188,332)	2,907,116
Provision for taxes
Net income (loss)	598,326	804,619	(2,678,668)	2,291,139
Deemed dividend on preferred stock		(34,053)		(1,083,813)
Net income (loss) attributable to common stockholders	$ 598,326	$ 770,566	$ (2,678,668)	$ 1,207,326
Income (loss) per share - basic	$ 0	$ 0	$ (0.01)	$ 0.01
Income (loss) per share - diluted	$ 0	$ 0	$ (0.01)	$ 0
Weighted average common shares outstanding - basic	261,332,926	227,062,642	260,633,766	223,316,795
Weighted average common shares outstanding - diluted	1,673,349,204	453,484,157	260,633,766	1,688,135,003

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Redeemable Convertible Preferred Stocks [Member]	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Common Stock to be Issued [Member]	Total
Balance - June 30, 2021 at Dec. 31, 2020		$ 216		$ 44,554,119	$ (55,110,000)	$ 49,225	$ (10,506,440)
Balance at beginning, shares at Dec. 31, 2020		217,271,495
Issuance of common shares for services				1,915		2,000	3,915
Issuance of common shares for services - related parties						24,843	24,843
Net income					816,280		816,280
Issuance of common shares for services, shares		30,000
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 in 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)
Balance - September 30, 2021 at Mar. 31, 2021	$ 13,155	$ 221		45,261,664	(55,299,546)	76,068	(9,961,593)
Balance at ending, shares at Mar. 31, 2021	293,700	222,327,908
Balance - June 30, 2021 at Dec. 31, 2020		$ 216		44,554,119	(55,110,000)	49,225	(10,506,440)
Balance at beginning, shares at Dec. 31, 2020		217,271,495
Net income							2,291,139
Balance - September 30, 2021 at Sep. 30, 2021	$ 37,056	$ 238		45,555,862	(53,902,674)	164,714	(8,181,860)
Balance at ending, shares at Sep. 30, 2021	113,850	239,129,265
Balance - June 30, 2021 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 - related parties		2		30,974		29,835	60,811
Net income					670,240		670,240
Issuance of common shares for services related parties, shares		1,967,714
Issuance of common shares for services, shares		1,137,826
Accrued dividends and accretion of conversion feature  on Series C  preferred stock	43,934				(43,934)		(43,934)
Balance - September 30, 2021 at Jun. 30, 2021	$ 57,089	$ 224		45,308,637	(54,673,240)	91,903	(9,272,476)
Balance at ending, shares at Jun. 30, 2021	293,700	225,433,448
Conversion of preferred shares into common shares at Jun. 30, 2021	$ (57,642)	$ 14		247,225			247,239
Conversion of preferred shares into common shares at Jun. 30, 2021	(179,850)	13,695,817
Issuance of common shares for services						2,000	2,000
Issuance of common shares for services - related parties						70,811	70,811
Net income					804,619		804,619
Accrued dividends and accretion of conversion feature  on Series C  preferred stock	37,609				(34,053)		(34,053)
Balance - September 30, 2021 at Sep. 30, 2021	$ 37,056	$ 238		45,555,862	(53,902,674)	164,714	(8,181,860)
Balance at ending, shares at Sep. 30, 2021	113,850	239,129,265
Balance - June 30, 2021 at Dec. 31, 2021		$ 256		44,681,028	(52,137,982)	31,447	(7,425,251)
Balance at beginning, shares at Dec. 31, 2021		257,261,121
Issuance of common shares for services						2,000	2,000
Issuance of common shares for services - related parties						8,183	8,183
Issuance of common shares for finance cost		$ 4		29,576			29,580
Issuance of common shares for finance cost in shares		3,400,000
Net income					(3,534,658)		(3,534,658)
Balance - September 30, 2021 at Mar. 31, 2022		$ 260		44,710,604	(55,672,640)	41,630	(10,920,146)
Balance at ending, shares at Mar. 31, 2022		260,661,121
Balance - June 30, 2021 at Dec. 31, 2021		$ 256		44,681,028	(52,137,982)	31,447	(7,425,251)
Balance at beginning, shares at Dec. 31, 2021		257,261,121
Net income							(2,678,668)
Balance - September 30, 2021 at Sep. 30, 2022		$ 261		44,717,436	(54,816,650)	93,728	(10,005,225)
Balance at ending, shares at Sep. 30, 2022		261,332,926
Balance - June 30, 2021 at Mar. 31, 2022		$ 260		44,710,604	(55,672,640)	41,630	(10,920,146)
Balance at beginning, shares at Mar. 31, 2022		260,661,121
Issuance of common shares for services						2,000	2,000
Issuance of common shares for services - related parties		1		6,832		(1,792)	5,041
Issuance of common shares for finance cost						16,500	16,500
Net income					257,664		257,664
Issuance of common shares for services related parties, shares		671,805
Balance - September 30, 2021 at Jun. 30, 2022		$ 261		44,717,436	(55,414,976)	58,338	(10,638,941)
Balance at ending, shares at Jun. 30, 2022		261,332,926
Issuance of common shares for services						2,000	2,000
Issuance of common shares for services - related parties						5,040	5,040
Issuance of common shares for finance cost						28,350	28,350
Issuance of common shares for finance cost in shares
Net income					598,326		598,326
Balance - September 30, 2021 at Sep. 30, 2022		$ 261		$ 44,717,436	$ (54,816,650)	$ 93,728	$ (10,005,225)
Balance at ending, shares at Sep. 30, 2022		261,332,926

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net income (loss)	$ (2,678,668)	$ 2,291,139
Adjustments to reconcile net income (loss) to net cash used in operating activities
Change in fair value of derivative liability	1,634,642	(2,824,050)
Change in fair value of warrants	(134)	387
Amortization of debt related costs	280,746
Noncash finance cost		2,000
Expense related to additional derivative liability	650,369	283,270
Extinguishment of debt	(75,590)	(389,550)
Allowance for loss on notes receivable	82,781
Stock-based compensation	24,264	164,380
Forgiveness of debt		(56,908)
Changes in operating assets and liabilities:
Accounts receivable	(53,963)	(50,868)
Prepaid expenses		11,275
Other receivables	(44,550)	424,491
Accounts payable	(5,237)	(30,186)
Accrued liability - related parties	17,400	(128,581)
Accrued expenses	249,828	164,730
Lease liabilities	(5,023)	17,015
Cash provided by (used in) operating activities	76,865	(121,456)
Cash flows from financing activities:
Notes receivable	(120,000)
Repayments of notes receivable	67,238
Proceeds from convertible notes payable	620,000
Repayments of convertible notes payable, net	(101,965)	(200,000)
Proceeds from sale of preferred stock, net		267,000
Cash provided by financing activities	465,273	67,000
Net increase (decrease) in cash	542,138	(54,456)
Cash, beginning of period	49,149	327,864
Cash, end of period	591,287	273,408
Cash paid for interest	8,033	70,000
Cash paid for taxes
Supplemental schedule of noncash financial activities:
Notes converted to stock		100,000
Conversion of Preferred Stock for Common Stock		187,044
Derivative liability related to convertible notes and convertible Preferred C shares	883,009	1,259,672
Accrued interest converted to stock		6,256
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	132,219	963,539
Value of derivative liability extinguished upon conversion of preferred stock and dividends		193,152
Debt discount extinguished upon payment of notes	56,630
Debt discount extinguished upon preferred stock conversion		129,403
Debt discount attributable to convertible notes and preferred stock	660,000	267,000
Accrued interest extinguished with note payment		25,390
Accrued dividends and accretion of conversion feature on Series C preferred stock		94,697
Deemed dividends related to conversion feature of Series C preferred stock		989,116
Noncash increase in right of use asset		627,500
Noncash decrease in right of use asset upon termination	405,466
Noncash decrease in lease liability upon termination	$ 415,414

Organization and Operations

Organization and Operations	9 Months Ended
	Sep. 30, 2022
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 2022 and 2021 are as follows: Purpose Size City State Retail store (recreational and medical) 3,300 sq. Denver CO Cultivation warehouse (terminated September 2022) 14,800 sq. Denver CO The Company’s two properties in Denver, CO 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 two properties subleased, 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 14,800 650,000 377,568 272,432

Significant and Critical Accoun

Significant and Critical Accounting Policies and Practices	9 Months Ended
	Sep. 30, 2022
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 (U.S. GAAP). The accompanying consolidated balance sheet at December 31, 2021 has been derived from audited consolidated financial statements, but does not include all disclosures required by U.S. GAAP. The accompanying unaudited condensed consolidated financial statements as of September 30, 2022 and for the three and nine months ended September 30, 2022 and 2021 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, 2021 as filed with the 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, 2022 are not necessarily indicative of the results that may be expected for the year ending December 31, 2022 or any future periods. Principles of Consolidation The financial statements include the accounts of Diego Pellicer Worldwide, Inc., and its wholly-owned subsidiary Diego Pellicer World-wide 1, Inc. Intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of the financial statements in conformity with U.S. 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 and notes 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. Accounts Receivable Accounts receivable consist of rents receivable from the Company’s sublessee as disclosed in Note 4. Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. Accounts determined to be uncollectible are charged to operations when that determination is made. The Company usually does not require collateral. We have not recorded an allowance for doubtful accounts as of September 30, 2022 and December 31, 2021. 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, 2022 and December 31, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, accounts receivable, prepaid expenses, notes receivable, accounts payable and notes payable. Fair values were assumed to approximate carrying values for cash, receivables, notes receivable, payables and notes payable 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, 2022 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 5,432 $ 5,432 Stock warrant liabilities — — — — Total $ — $ — $ 5,432 $ 5,432 As of December 31, 2021 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 2,734 $ 2,734 Stock warrant liabilities — — 1 1 Total $ — $ — $ 2,735 $ 2,735 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, 2022 and the year ended December 31, 2021. 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 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. Leases We have elected the practical expedient provided by ASC 842 that allows lessees to choose to not separate lease and non-lease components by class of underlying asset and are applying this expedient to all relevant asset classes. We have also elected the practical expedient package to not reassess at adoption (i) expired or existing contracts for whether they are or contain a lease, (ii) the lease classification of any existing leases or (iii) initial indirect costs for existing leases. Advertising Advertising expense was $ 6,453 8,870 19,389 26,679 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 1,696,579,187 548,408,152 840,000,000 1,117,912,113 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, 2022
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 $ 10,831,194 54,816,650 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, 2022
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 one property in Colorado to Royal Asset Management at September 30, 2022. One sublease was terminated in September, 2022. At September 30, 2022 and December 31, 2021, the Company had outstanding receivables from the subleases totaling $ 652,630 598,667 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 18 665,331 620,781 335,331 290,781 400,000 14,850 14,850 44,550 69,279 400,000 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 fourth quarter of 2022 or first quarter of 2023, pending the resolution of a lawsuit between the RAM and other parties related to the transaction. Accrued interest receivable of approximately $ 68,000 Lease Termination September 2022 On June 6, 2022, the Company, the lessor and the sublessee entered into termination agreements to terminate the master lease and the sublease for the 14,800 650,000 377,568 272,432 Lease Termination October 2020 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 of gross sales revenue, including taxes, at its Alameda location, in which case RAM shall pay the Future Rent Debt for the following month to the Company on or before the 5th day of the following month, and such amount will not accrue as a Future Rent Debt. 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. We have recorded $ 35,913 33,851 105,645 101,554 Notes Receivable During 2022 and 2021, the Company entered into four promissory notes with an unrelated party, aggregating $ 244,000 8.33 67,238 82,781

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Note 5 – Related Party Transactions As of September 30, 2022 and December 31, 2021, the Company has accrued compensation to its CEO and director and to its CFO aggregating $ 325,689 263,289 901,986 946,986 270,000 5,040 70,811 18,264 156,465 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 accrued interest at 17% - 18% per annum, and required monthly payments of approximately $5,000 to $20,000. These notes were personally guaranteed by the managing member of Royal Asset Management, and were secured by certain equipment and other tangible properties of Royal Asset Management. Among these notes, $500,000 was 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, 2022 and December 31, 2021, the Company owed Mr. Throgmartin, former CEO (See Note 9), $ 140,958 8 140,958 69,112 60,677 The Company leases its office space from an entity controlled by its CEO. The lease may be terminated by either party with 30 days’ notice. Rent expense pursuant to the lease was $ 4,500 13,500

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Notes Payable	Note 6 – Notes Payable On August 31, 2015, the Company issued a note in the amount of $ 126,000 October 31, 2018 133,403 81,760 76,772 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, 2022
Convertible Notes Payable
Convertible Notes Payable	Note 7 – 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 $ 5,432,165 2,733,803 8 10 Several convertible note holders elected to convert their notes to stock during the nine months ended September 30, 2021. The tables below provide the note payable activity for the nine months ended September 30, 2022 and 2021, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using fair significant unobservable inputs (Level 3) for the nine months ended September 30, 2022 and 2021: Convertible Discount Convertible Derivative Balance, December 31, 2021 $ 2,941,274 $ — $ 2,941,274 $ 2,733,803 Issuance of convertible notes 660,000 660,000 — 1,195,939 Conversion of convertible notes — — — — Repayment of convertible notes (101,965 ) (56,629 ) (45,336 ) (132,219 ) Change in fair value of derivatives — — — 1,634,642 Amortization — (280,746 ) 280,746 — Balance September 30, 2022 $ 3,499,309 $ 322,625 $ 3,176,684 $ 5,432,165 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 During the nine months ended September 30, 2022, the Company entered into four convertible promissory notes with an investor in the aggregate amount of $ 660,000 620,000 65 3,400,000 29,580 7,000,000 44,850 883,010 545,570 337,440 660,000 131,654 280,746 As of September 30, 2022, convertible notes in the aggregate principal amount of $ 2,941,274 During the nine months ended September 30, 2022, we repaid an aggregate of $ 101,965 8,033 75,590 132,219 56,629 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 95,390 150,726 125,336 During the nine months ended September 30, 2021, we recorded noncash additions to convertible notes aggregating $ 2,000 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, 2022 and 2021: September 30, September 30, Risk-free interest rates 0.52 4.05 % 0.02 0.09 % Expected life (years) 0.25 1.0 0.25 Expected dividends 0 % 0 % Expected volatility 123 196 % 133 544 %

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Stockholders’ Equity (Deficit)	Note 8 – Stockholders’ Equity (Deficit) Series C Preferred Stock On February 24, 2021, the Company sold 179,850 8 163,500 25 1,208,971 113,850 103,500 165,142 293,700 11,748 26,159,396 The table below provides the preferred stock activity for the nine months ended September 30, 2021 (there was no preferred stock activity during the nine months ended September 30, 2022), 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. 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 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: 2021 Risk-free interest rates 0.12 0.25 % Expected life (years) 1.4 2.0 Expected dividends 0 % Expected volatility 185 196 % Common Stock 2022 Transactions During the nine months ended September 30, 2022, we issued 3,400,000 29,580 During the nine months ended September 30, 2022, 463,637 18,264 671,805 6,833 386,364 594,532 15,017 3,586 During the nine ended September 30, 2022, 826,990 6,000 1,322,106 495,116 12,000 6,000 During the nine ended September 30, 2022, 7,000,000 44,850 7,000,000 0 44,850 0 At September 30, 2022 and December 31, 2021, shares to be issued for debt conversions were 31,960 21,861 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 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 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, 2022 and 2021: Nine Months ended September 30, 2022 2021 Balance at beginning of period $ 438 $ 476 Additions to derivative instruments — — Loss (gain) on change in fair value of derivative liability (134 ) 387 Balance at end of period $ 304 $ 863 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, 2022 and 2021: Schedule of assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities September 30, 2022 September 30, 2021 Annual dividend yield 0 % 0 % Expected life (years) 0.25 5.13 1.25 5.88 Risk-free interest rate 1.35 4.06 % 0.09 1.16 % Expected volatility 122 217 % 189 243 %

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 9 – 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 28,622 377,568 272,432 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, 2022 was 12 2.42 As of September 30, 2022, the maturities of operating leases liabilities are as follows (in thousands): Operating Leases 2022 (Three months) $ 68 2023 270 2024 270 2025 45 Total 653 Less: amount representing interest (83 ) Present value of future minimum lease payments 570 Less: current obligations under leases 216 Long-term lease obligations $ 354 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, 2022 2021 Operating lease costs $ 289,356 $ 330,000 Variable rent costs 155,799 145,521 Total rent expense $ 445,155 $ 475,521 As of September 30, 2022, the aggregate remaining minimal annual lease payments under these operating leases plus NNN were as follows: (in thousands): Schedule of the aggregate remaining minimal annual lease payments under these operating leases 2022 (Three months) $ 52 2023 222 2024 251 2025 45 Total $ 570 Other information related to leases is as follows: Nine Months ended September 30, 2022 Nine Months ended September 30, 2021 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 284,432 $ 309,931 Weighted-average remaining lease term - operating leases 2.42 yr 3.1 yr Weighted-average discount rate - operating leases 12 % 12 % Right of use assets and lease liabilities terminated: Nine Months ended September 30, 2022 2021 Operating lease asset $ 405,466 $ — Lease liability $ 415,414 $ — Right of use assets obtained in exchange for lease liabilities: Nine Months ended September 30, 2022 2021 Operating lease asset $ — $ 627,500 Lease liability $ — $ 625,129 The Company recognized sublease income of $ 188,084 198,505 561,096 582,010 The remaining lease has a 2.4 22,500 As of September 30, 2022, the maturities of expected base sublease income are as follows (in thousands): Operating Leases 2022 (Three months) $ 89 2023 355 2024 355 2025 59 Total $ 858 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 proceedings are ongoing and the Company believes that the suit is without merit and that it 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. The Note had a maturity date of April 2, 2019. The lawsuit seeks payment from RAM and Demers for the total balance due on the Note of $330,000 plus the interest due therein. On October 8, 2021, RAM and Demers filed a joint answer to the lawsuit. On June 6, 2022, the Company, the lessor and RAM entered into termination agreements to terminate the master lease and the sublease for the cultivation warehouse property. The termination agreements were conditioned upon the closing of the sublessee’s sale of its assets at the location. The closing occurred in September 2022. Upon closing, the Company received $ 650,000 377,568 272,432 On August 15, 2022 the Company filed with the court an expert report to include damages in the amount of $3,086,416 caused by the finance costs related to the breach of contracts by RAM and financing activities. The trial date has been set for November 28, 2022 Equity Purchase Agreement On February 8, 2022, the Company entered into an Equity Purchase Agreement (the “Purchase Agreement”), with Hemp Choice Distribution, LLC, a Colorado limited liability company (“HCD”), its owners (the “Sellers”), and Gabriela Vergara (the “Sellers’ Representative”), pursuant to which Purchaser has agreed to acquire all of the issued and outstanding equity interests of HCD (“Membership Interests”). On April 22, 2022, the Company sent a termination notice of the Purchase Agreement to HCD, the Sellers and the Sellers' Representative pursuant to the terms of the Purchase Agreement. The Company has made loans to HCD in the aggregate original amount of $244,000, as described in Note 4. The balance due to the Company on the loans is $165,561 at September 30, 2022. Payments on the notes are in arrears at September 30, 2022, and we have recorded an allowance for uncollectable notes receivables of $82,781 at September 30, 2022. 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 2022. 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 2022. Employment Agreements As a condition of their employment, the Board of Directors approved employment agreements with three 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 18,000 463,637 156,000 4,799,258 15,017 386,36 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. During the nine months ended September 30, 2022 and 2021, $ 0 35,872 126,389 On October 29, 2019, the Company accepted the resignation of Ron Throgmartin from his positions as CEO, President and Director. Mr. Throgmartin signed a 5-year term Separation Agreement which, among other matters, terminated his Employment Agreement, as amended. On the date of the Separation Agreement, the 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 Corporation 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 45,000 45,000 775,597 820,597

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 10 – 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.

Significant and Critical Acco_2

Significant and Critical Accounting Policies and Practices (Policies)	9 Months Ended
	Sep. 30, 2022
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 (U.S. GAAP). The accompanying consolidated balance sheet at December 31, 2021 has been derived from audited consolidated financial statements, but does not include all disclosures required by U.S. GAAP. The accompanying unaudited condensed consolidated financial statements as of September 30, 2022 and for the three and nine months ended September 30, 2022 and 2021 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, 2021 as filed with the 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, 2022 are not necessarily indicative of the results that may be expected for the year ending December 31, 2022 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 subsidiary Diego Pellicer World-wide 1, Inc. Intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with U.S. 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 and notes 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.
Accounts Receivable	Accounts Receivable Accounts receivable consist of rents receivable from the Company’s sublessee as disclosed in Note 4. Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. Accounts determined to be uncollectible are charged to operations when that determination is made. The Company usually does not require collateral. We have not recorded an allowance for doubtful accounts as of September 30, 2022 and December 31, 2021.
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, 2022 and December 31, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, accounts receivable, prepaid expenses, notes receivable, accounts payable and notes payable. Fair values were assumed to approximate carrying values for cash, receivables, notes receivable, payables and notes payable 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, 2022 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 5,432 $ 5,432 Stock warrant liabilities — — — — Total $ — $ — $ 5,432 $ 5,432 As of December 31, 2021 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 2,734 $ 2,734 Stock warrant liabilities — — 1 1 Total $ — $ — $ 2,735 $ 2,735 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, 2022 and the year ended December 31, 2021.
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
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.
Leases	Leases We have elected the practical expedient provided by ASC 842 that allows lessees to choose to not separate lease and non-lease components by class of underlying asset and are applying this expedient to all relevant asset classes. We have also elected the practical expedient package to not reassess at adoption (i) expired or existing contracts for whether they are or contain a lease, (ii) the lease classification of any existing leases or (iii) initial indirect costs for existing leases.
Advertising	Advertising Advertising expense was $ 6,453 8,870 19,389 26,679
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 1,696,579,187 548,408,152 840,000,000 1,117,912,113
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, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The properties generating rents in 2022 and 2021 are as follows:	The properties generating rents in 2022 and 2021 are as follows: Purpose Size City State Retail store (recreational and medical) 3,300 sq. Denver CO Cultivation warehouse (terminated September 2022) 14,800 sq. Denver CO

Significant and Critical Acco_3

Significant and Critical Accounting Policies and Practices (Tables)	9 Months Ended
	Sep. 30, 2022
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, 2022 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 5,432 $ 5,432 Stock warrant liabilities — — — — Total $ — $ — $ 5,432 $ 5,432 As of December 31, 2021 Fair Value Measurement Using Level 1 Level 2 Level 3 Total Derivative liabilities $ — $ — $ 2,734 $ 2,734 Stock warrant liabilities — — 1 1 Total $ — $ — $ 2,735 $ 2,735

Accounts Receivables and Othe_2

Accounts Receivables and Other Receivables (Tables)	9 Months Ended
	Sep. 30, 2022
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 of gross sales revenue, including taxes, at its Alameda location, in which case RAM shall pay the Future Rent Debt for the following month to the Company on or before the 5th day of the following month, and such amount will not accrue as a Future Rent Debt. 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, 2022
Convertible Notes Payable
Several convertible note holders elected to convert their notes to stock during the nine months ended September 30, 2021. The tables below provide the note payable activity for the nine months ended September 30, 2022 and 2021, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using fair significant unobservable inputs (Level 3) for the nine months ended September 30, 2022 and 2021:	Several convertible note holders elected to convert their notes to stock during the nine months ended September 30, 2021. The tables below provide the note payable activity for the nine months ended September 30, 2022 and 2021, and also a reconciliation of the beginning and ending balances for the derivative liabilities measured using fair significant unobservable inputs (Level 3) for the nine months ended September 30, 2022 and 2021: Convertible Discount Convertible Derivative Balance, December 31, 2021 $ 2,941,274 $ — $ 2,941,274 $ 2,733,803 Issuance of convertible notes 660,000 660,000 — 1,195,939 Conversion of convertible notes — — — — Repayment of convertible notes (101,965 ) (56,629 ) (45,336 ) (132,219 ) Change in fair value of derivatives — — — 1,634,642 Amortization — (280,746 ) 280,746 — Balance September 30, 2022 $ 3,499,309 $ 322,625 $ 3,176,684 $ 5,432,165 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
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, 2022 and 2021:	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, 2022 and 2021: September 30, September 30, Risk-free interest rates 0.52 4.05 % 0.02 0.09 % Expected life (years) 0.25 1.0 0.25 Expected dividends 0 % 0 % Expected volatility 123 196 % 133 544 %

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
The table below provides the preferred stock activity for the nine months ended September 30, 2021 (there was no preferred stock activity during the nine months ended September 30, 2022), 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.	The table below provides the preferred stock activity for the nine months ended September 30, 2021 (there was no preferred stock activity during the nine months ended September 30, 2022), 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. 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
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:	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: 2021 Risk-free interest rates 0.12 0.25 % Expected life (years) 1.4 2.0 Expected dividends 0 % Expected volatility 185 196 %
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, 2022 and 2021:	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, 2022 and 2021: Nine Months ended September 30, 2022 2021 Balance at beginning of period $ 438 $ 476 Additions to derivative instruments — — Loss (gain) on change in fair value of derivative liability (134 ) 387 Balance at end of period $ 304 $ 863
Schedule of assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities	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, 2022 and 2021: Schedule of assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities September 30, 2022 September 30, 2021 Annual dividend yield 0 % 0 % Expected life (years) 0.25 5.13 1.25 5.88 Risk-free interest rate 1.35 4.06 % 0.09 1.16 % Expected volatility 122 217 % 189 243 %

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
As of September 30, 2022, the maturities of operating leases liabilities are as follows (in thousands):	As of September 30, 2022, the maturities of operating leases liabilities are as follows (in thousands): Operating Leases 2022 (Three months) $ 68 2023 270 2024 270 2025 45 Total 653 Less: amount representing interest (83 ) Present value of future minimum lease payments 570 Less: current obligations under leases 216 Long-term lease obligations $ 354
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, 2022 2021 Operating lease costs $ 289,356 $ 330,000 Variable rent costs 155,799 145,521 Total rent expense $ 445,155 $ 475,521
Schedule of the aggregate remaining minimal annual lease payments under these operating leases	As of September 30, 2022, the aggregate remaining minimal annual lease payments under these operating leases plus NNN were as follows: (in thousands): Schedule of the aggregate remaining minimal annual lease payments under these operating leases 2022 (Three months) $ 52 2023 222 2024 251 2025 45 Total $ 570
Other information related to leases is as follows:	Other information related to leases is as follows: Nine Months ended September 30, 2022 Nine Months ended September 30, 2021 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 284,432 $ 309,931 Weighted-average remaining lease term - operating leases 2.42 yr 3.1 yr Weighted-average discount rate - operating leases 12 % 12 %
Right of use assets and lease liabilities terminated:	Right of use assets and lease liabilities terminated: Nine Months ended September 30, 2022 2021 Operating lease asset $ 405,466 $ — Lease liability $ 415,414 $ —
Right of use assets obtained in exchange for lease liabilities:	Right of use assets obtained in exchange for lease liabilities: Nine Months ended September 30, 2022 2021 Operating lease asset $ — $ 627,500 Lease liability $ — $ 625,129
As of September 30, 2022, the maturities of expected base sublease income are as follows (in thousands):	As of September 30, 2022, the maturities of expected base sublease income are as follows (in thousands): Operating Leases 2022 (Three months) $ 89 2023 355 2024 355 2025 59 Total $ 858

The properties generating rents

The properties generating rents in 2022 and 2021 are as follows: (Details)	9 Months Ended
	Sep. 30, 2022 ft²
City	516
State	DE
Retail Store Recreational and Medical [Member]
Area	3,300
City	Denver
State	CO
Cultivation Warehouse [Member]
Area	14,800
City	Denver
State	CO

Organization and Operations (De

Organization and Operations (Details Narrative)	Sep. 30, 2022 USD ($)	Jun. 06, 2022 USD ($)	Aug. 31, 2021 ft²
Deferred rent and receivable	$ 377,568
Rents and fees	$ 272,432
Colorado Marijuana Enforcement Division [Member] | Minimum [Member]
Amount receivable		$ 650,000
V P C [Member]
Deferred rent and receivable		377,568
Rents and fees		$ 272,432
Cultivation Warehouse1 [Member]
Area | ft²			14,800

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, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	$ 5,432	$ 2,734
Stock warrant liabilities		1
Total	5,432	2,735
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
Stock warrant liabilities
Total
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
Stock warrant liabilities
Total
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	5,432	2,734
Stock warrant liabilities		1
Total	$ 5,432	$ 2,735

Significant and Critical Acco_4

Significant and Critical Accounting Policies and Practices (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Advertising Expense	$ 6,453	$ 8,870	$ 19,389	$ 26,679
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			1,696,579,187	548,408,152
Shares authorized	840,000,000		840,000,000		840,000,000
Insufficient shares	1,117,912,113		1,117,912,113
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, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital	$ 10,831,194
Retained Earnings (Accumulated Deficit)	$ (54,816,650)	$ (52,137,982)

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, 2022 USD ($)
Accounts Receivables And Other Receivables
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, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jun. 06, 2022 USD ($) ft²	Dec. 31, 2021 USD ($)	Apr. 30, 2021 USD ($)	Oct. 01, 2020 USD ($) ft²	Sep. 09, 2020 USD ($)
Receivables From Subleases	$ 652,630		$ 652,630				$ 598,667
Financing Receivable, after Allowance for Credit Loss	1,030,000		1,030,000
Oustanding Balance of Financing Receivable, after Allowance for Credit Loss	665,331		665,331				620,781
Interest receivable	335,331		335,331				290,781	$ 93,770
Receivables Guaranteed	400,000		400,000
Interest Income (Expense), Net	14,850	$ 14,850	44,550	$ 69,279
Debt Instrument face amount								$ 400,000
Deferred rent and receivable	377,568		377,568
Rents and fees	272,432		272,432
Long term notes receivable					$ 1,482,824		$ 1,482,824
Lease Termination Payments in the Statement of Operations	$ 35,913	$ 33,851	$ 105,645	$ 101,554
Notes Receivable [Member]
Debt instrument interest rate			8.33%
Payment to acquire promissory notes			$ 244,000
Cash inflow			67,238
Allowance for uncollectable notes receivables			$ 82,781
V P C [Member]
Deferred Rent Credit						$ 650,000			$ 64,344
Deferred rent and receivable						377,568
Rents and fees						$ 272,432
R A M [Member]
Deferred Rent Credit									$ 1,418,480
Cultivation Warehouse1 [Member]
Area Terminated | ft²						14,800			18,600
Membership Purchase Agreements [Member]
Interest receivable										$ 68,000
Minimum [Member]
Debt instrument interest rate			12%
Maximum [Member]
Debt instrument interest rate			18%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Apr. 30, 2021
Related Party Transaction [Line Items]
Accrued Liabilities Related Parties Current	$ 325,689		$ 325,689		$ 263,289
Accrued Liabilities	901,986		901,986		946,986
Cash Based Compensation Related Parties			270,000	$ 270,000
Stock Based Compensation Related Parties	5,040	$ 70,811	$ 18,264	156,465
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 accrued interest at 17% - 18% per annum, and required monthly payments of approximately $5,000 to $20,000. These notes were personally guaranteed by the managing member of Royal Asset Management, and were secured by certain equipment and other tangible properties of Royal Asset Management. Among these notes, $500,000 was 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
Related party note	140,958		$ 140,958		140,958
Interest Payable	81,760		81,760		76,772
Rent expense	148,364	157,466	445,155	475,521
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Rent expense	$ 4,500	$ 4,500	$ 13,500	$ 13,500
Mr Throgmartin [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount					140,958
Debt Instrument, Interest Rate, Stated Percentage	8%		8%
Interest Payable	$ 69,112		$ 69,112		$ 60,677

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)		1 Months Ended		9 Months Ended
	Aug. 31, 2015	Jun. 30, 2020	Apr. 22, 2020	Sep. 30, 2022	Dec. 31, 2021	Apr. 30, 2021
Short-Term Debt [Line Items]
Debt Instrument, Face Amount						$ 400,000
Notes Payable, Current				$ 133,403	$ 133,403
Interest Payable				81,760	$ 76,772
Forgiveness of Debt Income				$ 56,908
Numerica Credit Union [Member]
Short-Term Debt [Line Items]
Proceeds from Loans			$ 56,444
Interest rate			1%
Small Business Association [Member]
Short-Term Debt [Line Items]
Proceeds from Loans		$ 150,000
Interest rate		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. The tables below provide the note payable activity for the nine months ended September 30, 2022 and 2021, and also a reconciliation o (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Short-Term Debt [Line Items]
Issuance of convertible notes	$ 620,000
Conversion of convertible notes			$ (293,700)
Repayment of convertible notes	(101,965)	(200,000)
Change in fair value of derivatives	132,219
Convertible Debt [Member]
Short-Term Debt [Line Items]
Balance, December 31, 2020	2,941,274	3,239,274	3,239,274
Issuance of convertible notes	660,000	2,000
Conversion of convertible notes		(100,000)
Repayment of convertible notes	(101,965)	(200,000)
Change in fair value of derivatives
Amortization
Balance September 30, 2021	3,499,309	2,941,274	2,941,274
Discount [Member]
Short-Term Debt [Line Items]
Balance, December 31, 2020
Issuance of convertible notes	660,000
Conversion of convertible notes
Repayment of convertible notes	(56,629)
Change in fair value of derivatives
Amortization	(280,746)
Balance September 30, 2021	322,625
Convertible Note Net of Discount [Member]
Short-Term Debt [Line Items]
Balance, December 31, 2020	2,941,274	3,239,274	3,239,274
Issuance of convertible notes		2,000
Conversion of convertible notes		(100,000)
Repayment of convertible notes	(45,336)	(200,000)
Change in fair value of derivatives
Amortization	280,746
Balance September 30, 2021	3,176,684	2,941,274	2,941,274
Derivative Liabilities [Member]
Short-Term Debt [Line Items]
Balance, December 31, 2020	2,733,803	5,997,865	5,997,865
Issuance of convertible notes	1,195,939	266,166
Conversion of convertible notes		(661,087)
Repayment of convertible notes	(132,219)	(302,452)
Change in fair value of derivatives	1,634,642	(1,877,592)
Amortization
Balance September 30, 2021	$ 5,432,165	$ 3,422,900	$ 2,733,803

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, 2022 and 2021: (Details)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Risk Free Interest Rates [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Rate	0.52%	0.02%
Risk Free Interest Rates [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Rate	4.05%	0.09%
Expected Life [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Term		2 months 30 days
Expected Life [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Term	2 months 30 days
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%	0%
Expected Volatility [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Volatility	123%	133%
Expected Volatility [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Assumptions Volatility	196%	544%

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Derivative Liability, Noncurrent	$ 5,432,165	$ 5,432,165		$ 2,733,803
Aggregate amount	660,000	660,000
Proceeds from convertiable notes	$ 620,000	$ 620,000
Common stock at a conversion percentage		65%
common stock issued (in shares)	261,332,926	261,332,926		257,261,121
Common Stock Value	$ 261	$ 261		$ 256
Promissory notes derivative liability	883,010	883,010
Derivative liability debt discount	545,570	545,570
Derivative liability expensed	337,440	337,440
Total debt discount	660,000	660,000
amortized of debt discount	131,654	280,746
Convertible notes principal amount	$ 2,941,274	2,941,274
Repayments of Debt		101,965
Accrued interest		8,033
Gain (Loss) on extinguishment of debt		75,590	$ 389,550
Reduction of derivative liabilities		132,219
Reduction of Discount		56,629
Debt Conversion, Converted Instrument, Amount				$ 293,700
Noncash finance cost			2,000
Convertible Debt [Member]
common stock issued (in shares)	3,400,000	3,400,000
Reduction of derivative liabilities
Debt Conversion, Converted Instrument, Amount			100,000
Convertible Debt One [Member]
common stock issued (in shares)	7,000,000	7,000,000
Common Stock Value	$ 44,850	$ 44,850
Gain (Loss) on extinguishment of debt			1,709
Reduction of derivative liabilities			$ 3,309
Interest converted into value			581,969
Stock Issued During Period, Value, Conversion of Convertible Securities			$ 7,856
Interest converted into share			6,256
Convertible Notes [Member]
Gain (Loss) on extinguishment of debt			59,999
Reduction of derivative liabilities			657,778
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
Convertible Debt Two [Member]
Repayments of Debt			200,000
Gain (Loss) on extinguishment of debt			177,116
Reduction of derivative liabilities			177,116
Convertible Deb Three [Member]
Accrued interest			95,390
Gain (Loss) on extinguishment of debt			150,726
Reduction of derivative liabilities			125,336
Debt Instrument, Periodic Payment, Interest			$ 70,000
Minimum [Member]
Interest rate		8%
Maximum [Member]
Interest rate		10%

The table below provides the pr

The table below provides the preferred stock activity for the nine months ended September 30, 2021 (there was no preferred stock activity during the nine months ended September 30, 2022), and also a reconciliation of the beginning and ending balances for (Details)	9 Months Ended
	Sep. 30, 2021 USD ($)
Discount [Member]
Class of Stock [Line Items]
Balance , December 31, 2020
Issuance of Series C Preferred shares	293,700
Conversion of Series C Preferred shares	(129,402)
Accretion of discount	(81,328)
Accretion of dividend on Series C preferred stock
Change in fair value of derivatives
Balance September 30, 2021	82,970
Derivative Liabilities [Member]
Class of Stock [Line Items]
Balance , December 31, 2020
Issuance of Series C Preferred shares	1,259,672
Conversion of Series C Preferred shares	(193,152)
Accretion of discount
Accretion of dividend on Series C preferred stock	17,104
Change in fair value of derivatives	(946,458)
Balance September 30, 2021	137,166
Preferred Stock and Accrued Dividend [Member]
Class of Stock [Line Items]
Balance , December 31, 2020
Issuance of Series C Preferred shares	293,700
Conversion of Series C Preferred shares	(187,044)
Accretion of discount
Accretion of dividend on Series C preferred stock	13,370
Change in fair value of derivatives
Balance September 30, 2021	120,026
Preferred Stock and Accrued Dividend Net of Discount [Member]
Class of Stock [Line Items]
Balance , December 31, 2020
Issuance of Series C Preferred shares
Conversion of Series C Preferred shares	(57,642)
Accretion of discount	81,328
Accretion of dividend on Series C preferred stock	13,370
Change in fair value of derivatives
Balance September 30, 2021	$ 37,056

The following assumptions wer_2

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: (Details)	9 Months Ended
	Sep. 30, 2021
Expected dividends	0%
Minimum [Member]
Risk-free interest rates	0.12%
Expected life (years)	1 year 4 months 24 days
Expected volatility	185%
Maximum [Member]
Risk-free interest rates	0.25%
Expected life (years)	2 years
Expected volatility	196%

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, 2022	Sep. 30, 2021
Equity [Abstract]
Balance at beginning of period	$ 438	$ 476
Additions to derivative instruments
Loss (gain) on change in fair value of derivative liability	(134)	387
Balance at end of period	$ 304	$ 863

Schedule of assumptions were us

Schedule of assumptions were used in the Binomial Option Pricing Model in calculating the embedded conversion features and current liabilities (Details)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Annual dividend yield	0%	0%
Minimum [Member]
Expected life (years)	6 months	1 year 6 months
Risk-free interest rate	1.35%	0.09%
Expected volatility	122%	189%
Maximum [Member]
Expected life (years)	5 years 1 month 16 days	5 years 10 months 17 days
Risk-free interest rate	4.06%	1.16%
Expected volatility	217%	243%

Stockholders_ Equity (Deficit_2

Stockholders’ Equity (Deficit) (Details Narrative) - USD ($)				9 Months Ended		12 Months Ended
	Mar. 16, 2021	Feb. 24, 2021	Feb. 24, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Derivative Liability				$ 5,432		$ 2,734
Debt Conversion, Converted Instrument, Amount						293,700
Accrued dividends						$ 11,748
Number of common share						26,159,396
Number of shares to be issued for services value				$ 18,264
Number of shares to be issued for services shares				463,637
Number of Shares Accrued for Services Shares Five				671,805
Number of shares to be issued for services value				6,833	31,960
Number of Shares to be Issued for Services Shares Five				386,364		594,532
Number of shares issue				$ 15,017	$ 4,563,231	$ 3,586	$ 1,731,687
Number of shares to be issued for services shares				826,990
Number of Shares to be Issued for Services Value One				$ 6,000	209,402		1,105,857
Number of Shares to be Issued for Services Shares Eight				1,322,106		495,116
Number of Shares to be Issued for Services Value Six				$ 12,000		$ 6,000
Number of Shares to be Issued for Services Shares Ten				7,000,000		0
Number of Shares to be Issued for Services Value Two				$ 44,850	4,000
NumberOfSharesToBeIssuedForServicesValue Eleven				$ 44,850		$ 0
Number of Shares to be Issued for Services Shares Twelve				31,960		21,861
Number of Shares to be Issued for Services Value Five1					$ 138,853		13,364
Number of Shares to be Issued for Services Value One 1							14,000
Number of Shares to be Issued for Debt Conversions Value						$ 21,861
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period Shares Issued for Services of Related Party					4,799,258
Stock Issued During Period Value Issued for Services of Related Party					$ 156,465
Stock to be Issued During Period Shares Issued for Services of Related Party					1,967,714
Stock to be Issued During Period Value Issued for Services of Related Party							30,976
Stock Issued During Period SharesIssued for Services of Related Party One					241,098
Stock Issued During Period Value Issued for Services of Related Party One					$ 6,000
Stock to be Issued During Period Value Issued for Services of Related Party One							$ 16,000
Stock issued During Period Shares issued for Services of Related Party Two					13,695,817
Holders [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount					$ 100,000
Shares Issue				3,400,000
Number of shares to be issued for services value				$ 29,580
Interest Converted into Share					$ 6,256
Debt Conversion, Converted Instrument, Shares Issued					5,026,413
Stock Issued During Period, Value, Conversion of Convertible Securities						$ 705,635
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock sold	113,850	179,850
Preferred stock dividend rate percentage		8%
Cash received from sale of preferred stock	$ 103,500
Derivative Liability	$ 165,142	$ 1,208,971	$ 1,208,971
Number of Shares to be Issued for Debt Conversions Value					$ 1,915
Number of shares to be issued for services					179,850
Accrued dividends					$ 7,194
Conversion of Stock, Shares Issued					30,000
Series C Preferred Stock [Member] | Geneva [Member]
Class of Stock [Line Items]
Cash received from sale of preferred stock			$ 163,500
Discount rate			25%

As of September 30, 2022, the m

As of September 30, 2022, the maturities of operating leases liabilities are as follows (in thousands): (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022 (Three months)	$ 68
2023	270
2024	270
2025	45
Total	653
Less: amount representing interest	(83)
Present value of future minimum lease payments	570
Less: current obligations under leases	216
Long-term lease obligations	$ 354

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
	Sep. 30, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating lease costs	$ 289,356	$ 330,000
Variable rent costs	155,799	145,521
Total rent expense	$ 445,155	$ 475,521

Schedule of the aggregate remai

Schedule of the aggregate remaining minimal annual lease payments under these operating leases (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022 (Three months)	$ 52
2023	222
2024	251
2025	45
Total	$ 570

Other information related to le

Other information related to leases is as follows: (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating cash flows from operating leases	$ 284,432	$ 309,931
Weighted-average remaining lease term - operating leases	2 years 5 months 1 day	2 years 5 months 20 days
Weighted-average discount rate - operating leases	12%	12%

Right of use assets and lease l

Right of use assets and lease liabilities terminated: (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating lease asset	$ 405,466
Lease liability	$ 415,414

Right of use assets obtained in

Right of use assets obtained in exchange for lease liabilities: (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating lease asset		$ 627,500
Lease liability		$ 625,129

As of September 30, 2022, the_2

As of September 30, 2022, the maturities of expected base sublease income are as follows (in thousands): (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022 (Three months)	$ 89
2023	355
2024	355
2025	59
Total	$ 858

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended
	Jul. 27, 2021	Oct. 29, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jun. 06, 2022	Dec. 31, 2021	Mar. 31, 2021	Oct. 01, 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.
Operating lease costs					$ 289,356	$ 330,000
Sublease income			$ 188,084	$ 198,505	561,096	$ 582,010
Deferred rent and receivable			377,568		377,568
Rents and fees			$ 272,432		$ 272,432
Lessee, Operating Lease, Discount Rate			12%		12%
Weighted average remaining lease (in years)			2 years 5 months 1 day		2 years 5 months 1 day
Weighted-average remaining lease term - operating leases			2 years 5 months 1 day	2 years 5 months 20 days	2 years 5 months 1 day	2 years 5 months 20 days
Rent expense					$ 22,500
Accrued compensation			$ 15,017		$ 15,017
Accrued compensastion, Shares					386.36
Employment Agreements [Member] | Ron Throgmartin [Member]
Loss Contingencies [Line Items]
Accrued compensation			$ 18,000		$ 18,000				$ 156,000
Accrued compensastion, Shares					463,637	4,799,258
Employment Agreements [Member] | Chief Executive Officer [Member]
Loss Contingencies [Line Items]
Equity Method Investment, Ownership Percentage			10%		10%
Employment Agreements [Member] | Other Executives [Member]
Loss Contingencies [Line Items]
Equity Method Investment, Ownership Percentage			2%		2%
Separation Agreement [Member] | Ron Throgmartin [Member]
Loss Contingencies [Line Items]
Cash compenation paid					$ 45,000	$ 45,000
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 Corporation 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
Accounts Payable, Related Parties			$ 775,597		775,597			$ 820,597
Separation Agreement [Member] | Executive Officer [Member]
Loss Contingencies [Line Items]
Accrued compensation								$ 126,389
Cash compenation paid					0	$ 35,872
R A M [Member]
Loss Contingencies [Line Items]
Deferred Rent Credit										$ 1,418,480
V P C [Member]
Loss Contingencies [Line Items]
Deferred rent and receivable							$ 377,568
Rents and fees							272,432
Deferred Rent Credit							$ 650,000			$ 64,344
Sub Lease [Member] | R A M [Member]
Loss Contingencies [Line Items]
Description of agreements management	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. The Note had a maturity date of April 2, 2019. The lawsuit seeks payment from RAM and Demers for the total balance due on the Note of $330,000 plus the interest due therein. On October 8, 2021, RAM and Demers filed a joint answer to the lawsuit.
Maximum [Member]
Loss Contingencies [Line Items]
Operating lease costs					20,000
Sublease income					26,300
Minimum [Member]
Loss Contingencies [Line Items]
Operating lease costs					21,118
Sublease income					$ 28,622