NutraLife BioSciences (NLBS) 10-Q 21 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2018shares
Document and Entity Information:
Entity Registrant Name	NUTRAFUELS INC
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Entity Central Index Key	1,563,463
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	81,448,561
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Trading Symbol	ntfl

NUTRAFUELS, INC. - Balance Shee

NUTRAFUELS, INC. - Balance Sheets - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Current Assets:
Cash	$ 152,769	$ 172,948
Accounts receivable	54,082
Inventory	189,448	162,194
Prepaid expenses and other current assets	211,016	332,460
TOTAL CURRENT ASSETS	607,315	667,602
PROPERTY AND EQUIPMENT
Furniture, fixtures and equipment	994,650	425,005
Leasehold improvements	369,183	154,842
Total Property and Equipment	1,363,833	579,847
Less accumulated depreciation	(326,173)	(293,317)
Property and equipment, net	1,037,660	286,530
Total Assets	1,644,975	954,132
Current Liabilities:
Accounts payable	355,330	87,504
Accrued expenses	233,192	206,105
Total Current Liabilities	588,522	293,609
Commitments and Contingencies
Stockholders' Equity
Preferred stock
Common stock	8,512	8,144
Additional paid-in capital	34,420,596	33,411,300
Accumulated deficit	(33,372,655)	(32,758,921)
TOTAL STOCKHOLDERS' EQUITY	1,056,453	660,523
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,644,975	$ 954,132

Statement of Financial Position

Statement of Financial Position - Parenthetical - $ / shares	Mar. 31, 2018	Dec. 31, 2017
Statement of Financial Position
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	10,000	10,000
Preferred Stock, Shares Issued	1,000	1,000
Preferred Stock, Shares Outstanding	1,000	1,000
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	499,990,000	499,990,000
Common Stock, Shares Issued	85,117,720	81,448,561
Common Stock, Shares Outstanding	85,117,720	81,448,561

NUTRAFUELS, INC. - Statements o

NUTRAFUELS, INC. - Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement
Sales	$ 722,905	$ 232,639
Cost of sales	355,685	134,251
Gross Profit	367,220	98,388
OPERATING EXPENSES:
Sales, advertising and promotion	22,361	13,723
Officer salaries	75,000	89,330
Noncash compensation	511,902	842,058
General and administrative expenses	321,061	291,521
Depreciation expense	32,857	15,914
Total operating expenses	963,181	1,252,546
LOSS FROM OPERATIONS	(595,961)	(1,154,158)
OTHER INCOME (EXPENSE)
Gain on debt extinguishment		717
Loss on stock settlement of accounts payable	(18,004)
Induced debt conversion loss		(3,116,500)
Interest expense	(487)	(223,947)
Total other income (expense)	(17,774)	(3,339,730)
Net loss before income taxes	(613,735)	(4,493,888)
Income tax expense
Net loss	$ (613,735)	$ (4,493,888)
Net loss per weighted average common share - basic and diluted	$ (0.01)	$ (0.07)
Number of weighted average common shares outstanding - basic and diluted	83,484,387	65,209,864

NUTRAFUELS, INC. - Statements 5

NUTRAFUELS, INC. - Statements of Changes in Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net loss	$ (613,735)	$ (4,493,888)
Adjustments to reconcile net loss to net cash used in operating activities
Stock compensation	390,969	842,058
Amortization of prepaid compensation	120,934
Depreciation	32,857	15,914
Amortization of debt discount		49,145
Gain on settlement of debt		(717)
Loss on stock settlement of accounts payable	18,004
Debt induced conversion expense		3,116,500
Changes in operating assets and liabilities:
Increase in accounts receivable	(54,082)	(132,133)
Decrease in subscription receivable		5,500
(Increase) decrease in inventory	(27,254)	76,842
(Increase) in prepaid expenses	(167,782)	(15,973)
Increase (decrease) in accounts payable	268,127	(1,236)
Increase in accrued expenses	26,124	47,789
Net Cash used in Operating Activities	(5,838)	(490,199)
Cash Flows From Investing Activities:
Purchase of property and equipment	(14,341)	(19,797)
Net Cash used in Investing Activities	(14,341)	(19,797)
Cash Flows From Financing Activities:
Common stock issued for cash		774,500
Cash proceeds from option exercise		5,000
Net Cash provided by Financing Activities		779,500
Net (decrease) increase in cash	(20,179)	269,504
Cash, beginning of period	172,948	24,544
Cash, end of period	152,769	294,048
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid in cash	487	635
Income taxes paid in cash
Non-Cash Financing Activities:
Shares issued to convert debt and accrued interest		$ 2,403,343
Shares issued to purchase fixed assets	569,200
Shares issued to settle accounts payable	49,494
Fixed assets acquired by issuing accounts payable	$ 200,000

(1) Nature of Operations

(1) Nature of Operations	3 Months Ended
	Mar. 31, 2018
Notes
(1) Nature of Operations	(1) NATURE OF OPERATIONS NutraFuels, Inc. (the Company) is the producer and distributor of nutritional supplements that uses micro molecular formulae and a utilization of an oral spray to provide faster and more efficient absorption.

(2) Basis of Presentation and U

(2) Basis of Presentation and Use of Estimates	3 Months Ended
	Mar. 31, 2018
Notes
(2) Basis of Presentation and Use of Estimates	(2) BASIS OF PRESENTATION AND USE OF ESTIMATES a) Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with Generally Accepted Accounting Principles ("GAAP") in the United States of America ("U.S.") as promulgated by the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") and with the rules and regulations of the U.S Securities and Exchange Commission ("SEC"). In our opinion, the accompanying unaudited condensed financial statements contain all adjustments (which are of a normal recurring nature) necessary for a fair presentation. Operating results for the three months ended March 31, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. b) Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. c) Cash and Equivalents Cash equivalents are highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents at March 31, 2018 and December 31, 2017. d) Inventories Inventories are stated at cost utilizing the weighted average method of valuation and consist of raw materials and finished goods. e) Allowance for Doubtful Accounts We establish the existence of bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. f) Property and Equipment All property and equipment are recorded at cost and depreciated over their estimated useful lives, generally three, seven and twelve years, using the straight-line method. Upon sale or retirement, the cost and related accumulated depreciation are eliminated from their respective accounts, and the resulting gain or loss is included in the results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred. g) Revenue Recognition In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 606, Revenue From Contracts With Customers, effective for public business entities with annual reporting periods beginning after December 15, 2017. This new revenue recognition standard (new guidance) has a five step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures. The Company’s financial statements are prepared under the accrual method of accounting. Revenues are recognized when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collectability is reasonably assured. This occurs only when the product is ordered and subsequently shipped. h) Income Taxes The Company follows the provisions of ASC 740 10, Accounting for Uncertain Income Tax Positions. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740 10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more likely than not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of March 31, 2018, the tax years 2017, 2016 and 2015 for the Company remain open for IRS audit. The Company has received no notice of audit or any notifications from the IRS for any of the open tax years. i) Net Loss Per Share Basic loss per share excludes dilution and is computed by dividing the loss attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless consideration of such dilutive potential shares would result in anti-dilution. j) Financial Instruments and Fair Value Measurements The carrying value of the Company’s current financial instruments, which include cash and cash equivalents, accounts payable and accrued liabilities approximates their fair values because of the short term maturities of these instruments. FASB ASC 820 Fair Value Measurement clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability. Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement. k) Impairment of Long Lived Assets A long lived asset is tested for impairment whenever events or changes in circumstances indicate that its carrying value amount may not be recoverable. An impairment loss is recognized when the carrying amount of the asset exceeds the sum of the undiscounted cash flows resulting from its use and eventual disposition. The impairment loss is measured as the amount by which the carrying amount of the long lived assets exceeds its fair value. l) Related Party Transactions All transactions with related parties are in the normal course of operations and are measured at the exchange amount. m) Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016 02, Leases which, for operating leases, requires a lessee to recognize a right of use asset and a lease liability, initially measured at the present value of the lease payments, in its balance sheet. The standard also requires a lessee to recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term, on a generally straight line basis. The ASU is effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The adoption of ASU 2016 02 is expected to result in the recognition of right to use assets and associated obligations on its balance sheet.

(3) Liquidity and Going Concern

(3) Liquidity and Going Concern Considerations	3 Months Ended
	Mar. 31, 2018
Notes
(3) Liquidity and Going Concern Considerations	(3) LIQUIDITY AND GOING CONCERN CONSIDERATIONS Our financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. We sustained a net loss of approximately $0.6 million for the three months ended March 31, 2018, and have an accumulated deficit of approximately $33.4 million at March 31, 2018. These conditions raise substantial doubt about our ability to continue as a going concern. The independent auditors’ report on our consolidated financial statements for the years ended December 31, 2017 and 2016 contain explanatory paragraphs expressing substantial doubt as to our ability to continue as a going concern. Failure to successfully continue to grow operational revenues could harm our profitability and adversely affect our financial condition and results of operations. We face all of the risks inherent in a new business, including the need for significant additional capital, management’s potential underestimation of initial and ongoing costs, and potential delays and other problems in connection with establishing sales channels. We are continuing our plan to further grow and expand operations and seek sources of capital to pay our contractual obligations as they come due. Management believes that its current operating strategy will provide the opportunity for us to continue as a going concern as long as we are able to obtain additional financing; however, there is no assurance this will occur. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.

(4) Convertible Debt

(4) Convertible Debt	3 Months Ended
	Mar. 31, 2018
Notes
(4) Convertible Debt	(4) CONVERTIBLE DEBT In January 2017 the Company issued 6,782,942 shares of common stock to convert $1,561,593 of convertible debt and accrued interest.

(5) Notes Payable - Related Par

(5) Notes Payable - Related Party	3 Months Ended
	Mar. 31, 2018
Notes
(5) Notes Payable - Related Party	(5) NOTES PAYABLE - RELATED PARTY In January 2017 the Company issued 3,367,000 shares of common stock to convert $841,750 of debt and accrued interest to a related party. In the first quarter 2017 we repaid $5,850 in cash to a related party on a short-term non-interest-bearing basis.

(6) Stockholders' Equity

(6) Stockholders' Equity	3 Months Ended
	Mar. 31, 2018
Notes
(6) Stockholders' Equity	(6) STOCKHOLDERS’ EQUITY At March 31, 2018 and December 31, 2017, the Company has 499,990,000 shares of $0.0001 par value common stock authorized and 85,117,720 and 81,448,561 issued and outstanding, respectively. At March 31, 2018 and December 31, 2017, the Company has 10,000 shares of $0.0001 par value preferred stock authorized and 1,000 issued and outstanding. In January 2018, the Company issued 900,000 shares of common stock valued at $283,000 for prepaid services. In January 2018, the Company issued 100,000 shares of common stock valued at $44,860 for past services. In February 2018, the Company issued 169,159 shares of common stock to settle accounts payable of $31,490. The Company recorded a loss on settlement of $18,004 in connection with this settlement. In February 2018, the Company issued 500,000 shares of common stock valued at $140,000 services. In February 2018, the Company issued 2,000,000 shares of common stock valued at $569,200 for the acquisition of production equipment. Options and Warrants Our warrants and options outstanding are: By Exercise Price: March 31, 2018 December 31, 2017 Warrants - $0.35 2,750,000 2,750,000 Warrants - $0.50 10,125,000 14,342,000 Warrants - $0.75 114,286 114,286 Warrants - $1.00 124,999 124,999 Total outstanding 13,114,285 17,331,285

(7) Commitments and Contingenci

(7) Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Notes
(7) Commitments and Contingencies	(7) COMMITMENTS AND CONTINGENCIES a) Real Property Lease We lease our office and warehouse facilities under an operating lease in Coconut Creek, Florida. The lease expires in February 2019. The minimum lease payments required for the remaining term of the lease are $51,333. In June 2017 we entered into a new lease for a new additional facility located in Deerfield Beach, Florida. This lease begins on April 1, 2018 and expires on March 1, 2025. The minimum monthly lease payments required begin at $13,220. b) Other The Company is subject to asserted claims and liabilities that arise in the ordinary course of business. The Company maintains insurance policies to mitigate potential losses from these actions. In the opinion of management, the amount of the ultimate liability with respect to those actions will not materially affect the Company’s financial position or results of operations.

(8) Concentrations of Credit Ri

(8) Concentrations of Credit Risk	3 Months Ended
	Mar. 31, 2018
Notes
(8) Concentrations of Credit Risk	(8) CONCENTRATIONS OF CREDIT RISK a) Cash The Company maintains its cash in bank deposit accounts, which may, at times, may exceed federally insured limits. The Company had no cash balance in excess of FDIC insured limits at March 31, 2018. b) Revenue Our principal customers are comprised of five (5) separate independent private label resellers. Should we lose one or more of these resellers our revenue would decline significantly.

(9) Subsequent Events

(9) Subsequent Events	3 Months Ended
	Mar. 31, 2018
Notes
(9) Subsequent Events	(9) SUBSEQUENT EVENTS a) Stockholders’ Equity In April 2018 the Company issued 199,300 shares of common stock in exchange for services valued at $45,468.

(2) Basis of Presentation and15

(2) Basis of Presentation and Use of Estimates: A) Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
A) Basis of Presentation	a) Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with Generally Accepted Accounting Principles ("GAAP") in the United States of America ("U.S.") as promulgated by the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") and with the rules and regulations of the U.S Securities and Exchange Commission ("SEC"). In our opinion, the accompanying unaudited condensed financial statements contain all adjustments (which are of a normal recurring nature) necessary for a fair presentation. Operating results for the three months ended March 31, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018.

(2) Basis of Presentation and16

(2) Basis of Presentation and Use of Estimates: B) Use of Estimates (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
B) Use of Estimates	b) Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.

(2) Basis of Presentation and17

(2) Basis of Presentation and Use of Estimates: C) Cash and Equivalents (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
C) Cash and Equivalents	c) Cash and Equivalents Cash equivalents are highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents at March 31, 2018 and December 31, 2017.

(2) Basis of Presentation and18

(2) Basis of Presentation and Use of Estimates: D) Inventories (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
D) Inventories	d) Inventories Inventories are stated at cost utilizing the weighted average method of valuation and consist of raw materials and finished goods.

(2) Basis of Presentation and19

(2) Basis of Presentation and Use of Estimates: E) Allowance For Doubtful Accounts (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
E) Allowance For Doubtful Accounts	e) Allowance for Doubtful Accounts We establish the existence of bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers.

(2) Basis of Presentation and20

(2) Basis of Presentation and Use of Estimates: F) Property and Equipment (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
F) Property and Equipment	f) Property and Equipment All property and equipment are recorded at cost and depreciated over their estimated useful lives, generally three, seven and twelve years, using the straight-line method. Upon sale or retirement, the cost and related accumulated depreciation are eliminated from their respective accounts, and the resulting gain or loss is included in the results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred.

(2) Basis of Presentation and21

(2) Basis of Presentation and Use of Estimates: G) Revenue Recognition (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
G) Revenue Recognition	g) Revenue Recognition In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 606, Revenue From Contracts With Customers, effective for public business entities with annual reporting periods beginning after December 15, 2017. This new revenue recognition standard (new guidance) has a five step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures. The Company’s financial statements are prepared under the accrual method of accounting. Revenues are recognized when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collectability is reasonably assured. This occurs only when the product is ordered and subsequently shipped.

(2) Basis of Presentation and22

(2) Basis of Presentation and Use of Estimates: H) Income Taxes (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
H) Income Taxes	h) Income Taxes The Company follows the provisions of ASC 740 10, Accounting for Uncertain Income Tax Positions. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740 10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more likely than not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of March 31, 2018, the tax years 2017, 2016 and 2015 for the Company remain open for IRS audit. The Company has received no notice of audit or any notifications from the IRS for any of the open tax years.

(2) Basis of Presentation and23

(2) Basis of Presentation and Use of Estimates: I) Net Loss Per Share (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
I) Net Loss Per Share	i) Net Loss Per Share Basic loss per share excludes dilution and is computed by dividing the loss attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless consideration of such dilutive potential shares would result in anti-dilution.

(2) Basis of Presentation and24

(2) Basis of Presentation and Use of Estimates: J) Financial Instruments and Fair Value Measurements (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
J) Financial Instruments and Fair Value Measurements	j) Financial Instruments and Fair Value Measurements The carrying value of the Company’s current financial instruments, which include cash and cash equivalents, accounts payable and accrued liabilities approximates their fair values because of the short term maturities of these instruments. FASB ASC 820 Fair Value Measurement clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability. Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

(2) Basis of Presentation and25

(2) Basis of Presentation and Use of Estimates: K) Impairment of Long lived Assets (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
K) Impairment of Long lived Assets	k) Impairment of Long Lived Assets A long lived asset is tested for impairment whenever events or changes in circumstances indicate that its carrying value amount may not be recoverable. An impairment loss is recognized when the carrying amount of the asset exceeds the sum of the undiscounted cash flows resulting from its use and eventual disposition. The impairment loss is measured as the amount by which the carrying amount of the long lived assets exceeds its fair value.

(2) Basis of Presentation and26

(2) Basis of Presentation and Use of Estimates: L) Related Party Transactions (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
L) Related Party Transactions	l) Related Party Transactions All transactions with related parties are in the normal course of operations and are measured at the exchange amount.

(2) Basis of Presentation and27

(2) Basis of Presentation and Use of Estimates: M) Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2018
Policies
M) Recent Accounting Pronouncements	m) Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016 02, Leases which, for operating leases, requires a lessee to recognize a right of use asset and a lease liability, initially measured at the present value of the lease payments, in its balance sheet. The standard also requires a lessee to recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term, on a generally straight line basis. The ASU is effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The adoption of ASU 2016 02 is expected to result in the recognition of right to use assets and associated obligations on its balance sheet.

(6) Stockholders' Equity_ Share

(6) Stockholders' Equity: Share-based Compensation, Stock Options, Activity (Tables)	3 Months Ended
	Mar. 31, 2018
Tables/Schedules
Share-based Compensation, Stock Options, Activity	By Exercise Price: March 31, 2018 December 31, 2017 Warrants - $0.35 2,750,000 2,750,000 Warrants - $0.50 10,125,000 14,342,000 Warrants - $0.75 114,286 114,286 Warrants - $1.00 124,999 124,999 Total outstanding 13,114,285 17,331,285

(4) Convertible Debt (Details)

(4) Convertible Debt (Details)	1 Months Ended
	Jan. 31, 2017shares
Details
Stock Issued for Conversion of Debt	6,782,942

(5) Notes Payable - Related P30

(5) Notes Payable - Related Party (Details)	1 Months Ended
	Jan. 31, 2017USD ($)shares
Details
Debt Conversion, Converted Instrument, Shares Issued | shares	3,367,000
Debt Conversion, Original Debt, Amount | $	$ 841,750

(6) Stockholders' Equity (Detai

(6) Stockholders' Equity (Details) - USD ($)	1 Months Ended
	Feb. 28, 2018	Jan. 31, 2018	Mar. 31, 2018	Mar. 01, 2018	Dec. 31, 2017
Details
Common Stock, Shares Authorized			499,990,000	499,990,000	499,990,000
Common Stock, Par Value			$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares Issued			85,117,720	85,117,720	81,448,561
Preferred Stock, Shares Authorized			10,000		10,000
Preferred Stock, Par Value			$ 0.0001		$ 0.0001
Preferred Stock, Shares Issued			1,000		1,000
Shares issued for services, Shares	500,000	900,000
Shares issued for services, Value	$ 140,000	$ 283,000
Stock Issued During Period Shares Issued For Past Services		100,000
Stock Issued During Period Value Issued For Past Services		$ 44,860
Stock Issued to Settle Accounts Payable	169,159
Stock Issued to Settle Accounts Payable, Value	$ 31,490
Stock Issued for the Acquisition of Production Equipment	2,000,000
Stock Issued for the Acquisition of Production Equipment, Value	$ 569,200

(6) Stockholders' Equity_ Sha32

(6) Stockholders' Equity: Share-based Compensation, Stock Options, Activity (Details) - shares	Mar. 31, 2018	Dec. 31, 2017
$0.35
Class of Warrant or Right, Outstanding	2,750,000	2,750,000
$0.50
Class of Warrant or Right, Outstanding	10,125,000	14,342,000
$0.75
Class of Warrant or Right, Outstanding	114,286	114,286
$1.00
Class of Warrant or Right, Outstanding	124,999	124,999
Total Outstanding
Class of Warrant or Right, Outstanding	13,114,285	17,331,285

(7) Commitments and Contingen33

(7) Commitments and Contingencies (Details) - USD ($)	3 Months Ended	83 Months Ended
	Mar. 31, 2018	Mar. 01, 2025
Details
Operating Leases, Rent Expense	$ 51,333	$ 13,220