1847 (EFSH) POS AM 3 Sep 20 Prospectus update (post-effective amendment) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	1847 Holdings LLC
Entity Central Index Key	0001599407
Amendment Flag	true
Amendment Description	On January 23, 2020, the registrant filed a registration statement on Form S-1 (File No. 333-236041) (the “Registration Statement”). The Registration Statement, as amended, was declared effective by the Securities and Exchange Commission on February 12, 2020. This post-effective amendment No. 1 is being filed to include information from the registrant’s Annual Report on Form 10-K for the year ended December 31, 2019 and update certain other business information in the Registration Statement.
Document Type	POS AM
Document Period End Date	Jun. 30, 2020
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation State Country Code	DE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Current Assets
Cash	$ 4,340,001	$ 238,760	$ 333,880
Restricted cash	175,990
Accounts receivable, net	3,848,990	2,453,455	549,568
Vendor deposits	345,502	294,960
Inventories, net	3,587,157	1,615,432	487,690
Prepaid expenses and other current assets	1,154,862	1,123,486	145,978
TOTAL CURRENT ASSETS	13,452,502	5,726,093	1,517,116
Property and equipment, net	2,930,772	3,367,427	4,491,089
Operating lease right of use assets	2,326,865	2,565,835
Goodwill	7,083,144	4,998,182	22,166
Intangible assets, net	1,728,411	1,893,577	21,533
Deferred tax asset	1,802,256	635,503
Other assets	45,375	45,375	375
TOTAL ASSETS	29,369,325	19,231,992	6,052,279
CURRENT LIABILITIES
Accounts payable and accrued expenses	7,311,489	4,017,630	1,210,984
Floor plan payable		10,581	109,100
Current portion of operating lease liability	441,336	485,773
Advances, related party	184,678	181,333	174,333
Lines of credit	456,105	1,250,930
Note payable - related party	119,400	119,400	117,000
Uncertain tax liability			8,000
Notes payable - current portion	5,030,487	5,367,539	293,641
Warrant liability	2,250,000	122,344
Convertible promissory note - current portion	821,431	584,943
Factoring Agreement	410,374
Contract liabilities	12,431,608	4,164,296
Current portion of financing lease liability	388,023	358,584	299,157
TOTAL CURRENT LIABILITIES	29,844,931	16,663,353	2,212,215
Non-current notes-payable			3,262,434
Operating lease liability - long term, net of current portion	1,885,529	2,080,062
Notes payable - long term, net of current portion	4,972,230	3,256,469	1,025,000
Contingent note payable	49,248	49,248
Non-current deferred tax liability			364,601
Accrued expenses - long term, related party	1,132,884	905,780	451,857
Financing lease liability, net of current portion	90,021	275,874	763,239
TOTAL LIABILITIES	37,974,843	23,230,786	8,079,346
1847 HOLDINGS SHAREHOLDERS’ DEFICIT
Allocation shares, 1,000 shares issued and outstanding	1,000	1,000	1,000
Common Shares, 500,000,000 shares authorized, 3,780,625 and 3,165,625 shares issued and outstanding as of June 30, 2020 and December 31, 2019, respectively	3,780	3,165	3,115
Additional paid-in capital	2,638,496	442,014	11,891
Accumulated deficit	(9,317,042)	(4,402,043)	(2,155,084)
TOTAL 1847 HOLDINGS SHAREHOLDERS’ DEFICIT	(6,673,766)	(3,955,864)	(2,139,078)
NONCONTROLLING INTERESTS	(1,931,752)	(42,930)	112,011
TOTAL SHAREHOLDERS' DEFICIT	(8,605,518)	(3,998,794)	(2,027,067)
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	$ 29,369,325	$ 19,231,992	$ 6,052,279

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
SHAREHOLDERS' DEFICIT
Allocation shares, issued	1,000	1,000	1,000
Allocation shares, outstanding	1,000	1,000	1,000
Common shares, authorized	500,000,000	500,000,000	500,000,000
Common shares, issued	3,780,625	3,165,625	3,115,625
Common shares, outstanding	3,780,625	3,165,625	3,115,625

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
REVENUES
Services	$ 766,927	$ 976,327	$ 1,213,026	$ 1,551,724	$ 4,201,414	$ 4,631,507
Sales of parts and equipment	316,976	615,836	605,047	852,810	2,178,611	2,702,340
Furniture and appliances revenue	16,471,014	10,616,050	26,148,192	10,616,050	34,668,113
TOTAL REVENUE	17,554,917	12,208,213	27,966,265	13,020,584	41,048,138	7,333,847
OPERATING EXPENSES
Cost of sales	13,882,672	9,331,976	22,249,110	9,545,726	30,426,194	2,370,757
Personnel costs	1,526,434	1,439,036	3,290,884	1,896,233	5,137,946	2,269,059
Depreciation and amortization	407,909	349,264	811,145	688,086	1,623,908	1,441,898
Fuel	82,435	171,888	186,199	360,265	718,495	874,187
General and administrative	3,115,893	1,710,935	4,963,682	2,086,670	6,177,588	1,896,541
TOTAL OPERATING EXPENSES	19,015,343	13,003,099	31,501,020	14,576,980	44,084,131	8,852,442
NET LOSS FROM OPERATIONS	(1,460,426)	(794,886)	(3,534,755)	(1,556,396)	(3,035,993)	(1,518,595)
OTHER INCOME (EXPENSE)
Financing costs and loss on early extinguishment of debt					(552,561)	(536,491)
Gain on write-down of contingency					32,246	395,634
Financing costs	(111,178)	(167,406)	(313,960)	(175,506)
Loss on extinguishment of debt	(948,856)		(948,856)
Interest expense	(350,385)	(306,568)	(683,939)	(450,860)	(1,206,991)	(562,629)
Loss on acquisition receivable	(809,000)		(809,000)
Change in warrant liability	(2,127,656)	2,600	(2,127,656)	2,600	106,900
Other income (expense)	3,942	5,089	6,325	5,089	15,010	(129,400)
Gain (loss) on sale of property and equipment	37,767		37,767	24,224	57,603	28,408
TOTAL OTHER INCOME (EXPENSE)	(4,305,366)	(466,285)	(4,839,319)	(594,453)	(1,547,793)	(804,478)
NET LOSS BEFORE INCOME TAXES	(5,765,792)	(1,261,171)	(8,374,074)	(2,150,849)	(4,583,786)	(2,323,073)
INCOME TAX BENEFIT	(953,953)	(5,431)	(1,451,753)	(259,850)	(1,202,363)	(781,200)
NET LOSS BEFORE NON-CONTROLLING INTERESTS	(4,811,839)	(1,255,740)	(6,922,321)	(1,890,999)	(3,381,423)	(1,541,873)
LESS NET LOSS ATTRIBUTABLE TO NON-CONTROLLING INTERESTS	(1,269,137)	(430,789)	(2,007,322)	(697,469)	(1,134,464)	(546,513)
NET LOSS ATTRIBUTABLE TO 1847 HOLDINGS SHAREHOLDERS	$ (3,542,702)	$ (824,951)	$ (4,914,999)	$ (1,193,530)	$ (2,246,959)	$ (995,360)
Net Loss Per Common Share: Basic and diluted	$ (1.04)	$ (0.26)	$ (1.49)	$ (0.38)	$ (1.07)	$ (0.50)
Weighted-average number of common shares outstanding: Basic and diluted	3,418,378	3,162,322	3,290,747	3,138,981	3,152,349	3,115,625

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit (Unaudited) - USD ($)	Allocation Shares	Common Shares	Additional Paid-In Capital	Accumulated Deficit	Non-Controlling Interest	Total
Balance at Dec. 31, 2017	$ 1,000	$ 3,115	$ 11,891	$ (1,159,724)	$ 658,524	$ (485,194)
Balance, Shares at Dec. 31, 2017		3,115,625
Net loss				(995,360)	(546,513)	(1,541,873)
Balance at Dec. 31, 2018	1,000	$ 3,115	11,891	(2,155,084)	112,011	(2,027,067)
Balance, Shares at Dec. 31, 2018		3,115,625
Net loss				(368,579)	(266,680)	(635,259)
Balance at Mar. 31, 2019	1,000	$ 3,115	11,891	(2,523,663)	(154,669)	(2,662,326)
Balance, Shares at Mar. 31, 2019		3,115,625
Balance at Dec. 31, 2018	1,000	$ 3,115	11,891	(2,155,084)	112,011	(2,027,067)
Balance, Shares at Dec. 31, 2018		3,115,625
Net loss						(1,890,999)
Balance at Jun. 30, 2019	1,000	$ 3,165	442,014	(3,348,614)	(585,458)	(3,487,893)
Balance, Shares at Jun. 30, 2019		3,165,625
Balance at Dec. 31, 2018	1,000	$ 3,115	11,891	(2,155,084)	112,011	(2,027,067)
Balance, Shares at Dec. 31, 2018		3,115,625
Non-controlling interest granted in the acquisition of Goedeker					979,523	979,523
Common shares and warrants issued in connection with convertible note payable		$ 50	430,123			430,173
Common shares and warrants issued in connection with convertible note payable, shares		50,000
Net loss				(2,246,959)	(1,134,464)	(3,381,423)
Balance at Dec. 31, 2019	1,000	$ 3,165	442,014	(4,402,043)	(42,930)	(3,998,794)
Balance, Shares at Dec. 31, 2019		3,165,625
Balance at Mar. 31, 2019	1,000	$ 3,115	11,891	(2,523,663)	(154,669)	(2,662,326)
Balance, Shares at Mar. 31, 2019		3,115,625
Common shares and warrants issued in connection with convertible note payable		$ 50	430,123			430,173
Common shares and warrants issued in connection with convertible note payable, shares		50,000
Net loss				(824,951)	(430,789)	(1,255,740)
Balance at Jun. 30, 2019	1,000	$ 3,165	442,014	(3,348,614)	(585,458)	(3,487,893)
Balance, Shares at Jun. 30, 2019		3,165,625
Balance at Dec. 31, 2019	1,000	$ 3,165	442,014	(4,402,043)	(42,930)	(3,998,794)
Balance, Shares at Dec. 31, 2019		3,165,625
Net loss				(1,372,297)	(738,185)	(2,110,482)
Balance at Mar. 31, 2020	1,000	$ 3,165	442,014	(5,774,340)	(781,115)	(6,109,276)
Balance, Shares at Mar. 31, 2020		3,165,625
Balance at Dec. 31, 2019	1,000	$ 3,165	442,014	(4,402,043)	(42,930)	(3,998,794)
Balance, Shares at Dec. 31, 2019		3,165,625
Net loss						(6,922,321)
Balance at Jun. 30, 2020	1,000	$ 3,780	2,638,496	(9,317,042)	(1,931,752)	(8,605,518)
Balance, Shares at Jun. 30, 2020		3,780,625
Balance at Mar. 31, 2020	1,000	$ 3,165	442,014	(5,774,340)	(781,115)	(6,109,276)
Balance, Shares at Mar. 31, 2020		3,165,625
Common shares issued in connection with acquisition		$ 415	1,037,085			1,037,500
Common shares issued in connection with acquisition, shares		415,000
Common shares issued for service		$ 100	244,900			245,000
Common shares issued for service, shares		100,000
Common shares issued upon partial conversion of convertible note payable		$ 100	274,900			275,000
Common shares issued upon partial conversion of convertible note payable, shares		100,000
Warrants issued in connection with convertible note payable			448,211		118,500	566,711
Stock compensation			191,386			191,386
Net loss				(3,542,702)	(1,269,137)	(4,811,839)
Balance at Jun. 30, 2020	$ 1,000	$ 3,780	$ 2,638,496	$ (9,317,042)	$ (1,931,752)	$ (8,605,518)
Balance, Shares at Jun. 30, 2020		3,780,625

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
OPERATING ACTIVITIES
Net loss	$ (6,922,321)	$ (1,890,999)	$ (3,381,423)	$ (1,541,873)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Gain on sale of property and equipment	(37,767)	(24,224)	(57,603)	(28,408)
Depreciation and amortization	811,145	688,086	1,623,908	1,441,898
Stock compensation	436,386
Loss on extinguishment of debt	948,856			536,534
Amortization of financing costs	208,837	106,736		29,239
Gain on write-down of contingency			(32,246)	(395,634)
Write-down of assets				129,400
Amortization of warrant feature of note payable	108,325	68,770
Amortization of original interest discount	46,212	16,205	605,272	42,506
Amortization of operating lease right-of-use assets	238,970	19,107	358,322
Change in warrant liability			(106,900)
Changes in operating assets and liabilities:
Accounts receivable	(1,281,527)	(1,246,154)	(1,447,705)	(239,205)
Vendor deposits			(294,960)
Inventory	(514,236)	315,390	723,509	240,353
Prepaid expenses and other assets	10,050	57,716	148,272	(28,184)
Deposits	(50,542)
Accounts payable and accrued expenses	3,019,380	607,378	(1,012,225)	433,739
Operating lease liability	(238,970)	(19,107)	(358,322)
Customer deposits	5,861,609	1,107,639	1,855,989
Deferred taxes and uncertain tax position	(1,201,753)	(259,831)	(1,008,104)	(742,000)
Warrant liability	2,127,656	(2,600)
Due to related parties	3,345	3,150	7,000	(5,370)
Accrued expense long-term	227,104		453,923
Net cash provided by (used in) operating activities	3,800,759	(452,738)	(1,923,293)	(127,005)
INVESTING ACTIVITIES
Cash acquired in acquisition	1,268,285	1,285,214
Proceeds from the sale of property and equipment	31,500	39,750	143,711	320,775
Purchase of property and equipment	(46,004)	(14,876)	(191,032)	(10,807)
Net cash provided by investing activities	1,253,781	1,310,088	(47,321)	309,968
FINANCING ACTIVITIES
Proceeds (repayments) of short-term borrowings	1,026,200	(88,029)
Proceeds from short-term borrowings				463,137
Proceeds from convertible note payable			650,000
Proceeds from notes payable			1,527,000	16,297
Repayments of notes payable	(1,197,796)	(483,266)	(661,259)	(75,534)
Repayment of floor plan			(98,519)
Proceeds from note payable – related party			2,400	117,000
Proceeds (repayment) from lines of credit, net			1,339,430	(275,000)
Repayment of capital lease			(524,058)
Financing costs and early extinguishment of debt			(359,500)	(596,405)
Net borrowings from lines of credit	(443,270)
Repayment of financing lease	(162,443)	(302,099)
Net cash used in financing activities	(777,309)	(873,394)	1,875,494	(350,505)
NET CHANGE IN CASH	4,277,231	(16,044)	(95,120)	(167,542)
CASH
Beginning of period	238,760	333,880	333,880	501,422
End of period	$ 4,340,001	$ 317,836	$ 238,760	$ 333,880

Organization and Nature of Busi

Organization and Nature of Business	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Organization and Nature of Business [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1—ORGANIZATION AND NATURE OF BUSINESS 1847 Holdings LLC (the "Company") was formed under the laws of the State of Delaware on January 22, 2013. The Company is in the business of acquiring small businesses in a variety of different industries. On March 3, 2017, the Company's wholly owned subsidiary 1847 Neese Inc., a Delaware corporation ("1847 Neese"), entered into a stock purchase agreement with Neese, Inc., an Iowa corporation ("Neese"), and Alan Neese and Katherine Neese, pursuant to which 1847 Neese acquired all of the issued and outstanding capital stock of Neese. As a result of this transaction, 1847 Neese owns 55% of 1847 Neese, with the remaining 45% held by the sellers. On January 10, 2019, the Company established 1847 Goedeker Inc. ("Goedeker") as a wholly owned subsidiary in the State of Delaware in connection with the proposed acquisition of assets from Goedeker Television Co., Inc., a Missouri corporation ("Goedeker Television"), described below. On March 20, 2019, the Company established 1847 Goedeker Holdco Inc. ("1847 Goedeker") as a wholly owned subsidiary in the State of Delaware and subsequently transferred all of its shares in Goedeker to 1847 Goedeker, such that Goedeker became a wholly owned subsidiary of 1847 Goedeker. On January 18, 2019, Goedeker entered into an asset purchase agreement with Goedeker Television and Steve Goedeker and Mike Goedeker, pursuant to which, on April 5, 2019, Goedeker acquired substantially all of the assets of Goedeker Television used in its retail appliance and furniture business (see Note 9). As a result of this transaction, the Company owns 70% of 1847 Goedeker, with the remaining 30% held by third parties, and 1847 Goedeker owns 100% of Goedeker. On March 27, 2020, the Company and its wholly owned subsidiary 1847 Asien Inc., a Delaware corporation ("1847 Asien"), entered into a stock purchase agreement with Asien's Appliance, Inc. ("Asien's") and Joerg Christian Wilhelmsen and Susan Kay Wilhelmsen, as trustees of the Wilhelmsen Family Trust, U/D/T Dated May 1, 1992, as amended, pursuant to which on May 28, 2020, 1847 Asien acquired all of the issued and outstanding stock of Asien's (see Note 9). As a result of this transaction, the Company owns 95% of 1847 Asien, with the remaining 5% held by a third party, and 1847 Asien owns 100% of Asien's. The consolidated financial statements include the accounts of the Company and its consolidated subsidiaries, 1847 Neese, Neese, 1847 Goedeker, Goedeker, 1847 Asien and Asien's. All significant intercompany balances and transactions have been eliminated in consolidation.	NOTE 1—ORGANIZATION AND NATURE OF BUSINESS 1847 Holdings LLC (the "Company") was formed under the laws of the State of Delaware on January 22, 2013. The Company is in the business of acquiring small businesses in a variety of different industries. On March 3, 2017, the Company's wholly-owned subsidiary 1847 Neese Inc., a Delaware corporation ("1847 Neese"), entered into a stock purchase agreement with Neese, Inc., an Iowa corporation ("Neese"), and Alan Neese and Katherine Neese, pursuant to which 1847 Neese acquired all of the issued and outstanding capital stock of Neese. As a result of this transaction, the Company owns 55% of 1847 Neese, with the remaining 45% held by the sellers. On January 10, 2019, the Company established 1847 Goedeker Inc. ("Goedeker") as a wholly-owned subsidiary in the State of Delaware in connection with the proposed acquisition of assets from Goedeker Television Co., Inc., a Missouri corporation ("Goedeker Television"), described below. On March 20, 2019, the Company established 1847 Goedeker Holdco Inc. ("1847 Goedeker") as a wholly-owned subsidiary in the State of Delaware and subsequently transferred all of its shares in Goedeker to 1847 Goedeker, such that Goedeker became a wholly-owned subsidiary of 1847 Goedeker. On January 18, 2019, Goedeker entered into an asset purchase agreement with Goedeker Television and Steve Goedeker and Mike Goedeker, pursuant to which, on April 5, 2019, Goedeker acquired substantially all of the assets of Goedeker Television used in its retail appliance and furniture business (see Note 9). As a result of this transaction, the Company owns 70% of 1847 Goedeker, with the remaining 30% held by third-parties. (See Note 17). The consolidated financial statements include the accounts of the Company and its consolidated subsidiaries, 1847 Neese, Neese, 1847 Goedeker and Goedeker. All significant intercompany balances and transactions have been eliminated in consolidation.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared without audit in accordance with generally accepted accounting principles in the United States of America ("GAAP") and are presented in US dollars. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the six months ended June 30, 2020 are not necessarily indicative of the results that may be expected for the year ended December 31, 2020. These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company's annual report on Form 10-K for the year ended December 31, 2019. Accounting Basis The Company uses the accrual basis of accounting and GAAP. The Company has adopted a calendar year end. Segment Reporting The Financial Accounting Standards Board ("FASB") Accounting Standard Codification ("ASC") Topic 280, Segment Reporting, requires that an enterprise report selected information about reportable segments in its financial reports issued to its stockholders. Beginning with the second quarter of 2019, the Company changed its operating and reportable segments from one segment to two segments: the Retail and Appliances Segment, which is operated by Goedeker, and the Land Management Segment, which is operated by Neese. The Retail and Appliances Segment is comprised of a retail store and an e-commerce destination for home furnishings, including appliances, furniture, home goods and related products, based in St. Louis, Missouri. In May 2020, the Company's acquisition located in Santa Rosa, California, provides a wide variety of appliance services including sales, delivery, installation, service and repair, extended warranties, and financing to the North Bay area. The Land Management Services Segment is comprised of professional services for waste disposal and a variety of agricultural services, wholesaling of agricultural equipment and parts, local trucking services, various shop services, and sales of other products and services, based in Grand Junction, Iowa. The Company provides general corporate services to its segments; however, these services are not considered when making operating decisions and assessing segment performance. These services are reported under "Holding Company" below and these include costs associated with executive management, financing activities and public company compliance. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Reclassifications Certain Statements of Operations reclassifications have been made in the presentation of the Company's prior financial statements and accompanying notes to conform to the presentation as of and for the three and six months ended June 30, 2020. The Company reclassified certain operating expense accounts in the Consolidated Statement of Operations. The reclassification had no impact on financial position, net income, or shareholder's equity. Revenue Recognition and Cost of Revenue On January 1, 2018, the Company adopted Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue Recognition Retail and Appliances Segment Goedeker Goedeker collects the full sales price from the customer at the time the order is placed. Goedeker does not incur incremental costs obtaining purchase orders from customers, however, if it did, because all of Goedeker's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that Goedeker recognizes arises from orders it receives from its customers. Goedeker's performance obligations under the customer orders correspond to each sale of merchandise that it makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the merchandise sale to be completed. Control of the delivery transfers to customers when the customer can direct the use of, and obtain substantially all the benefits from, Goedeker's products, which generally occurs when the customer assumes the risk of loss. The risk of loss shifts to the customer at different times depending on the method of delivery. Goedeker delivers products to its customers in three possible ways. The first way is through a shipment of the products through a third-party carrier from Goedeker's warehouse to the customer (a "Company Shipment"). The second way is through a shipment of the products through a third-party carrier from a warehouse other than Goedeker's warehouse to the customer (a "Drop Shipment") and the third way is where Goedeker itself delivers the products to the customer and often also installs the product (a "Local Delivery"). In the case of a Local Delivery, Goedeker loads the product on to its own truck and delivers and installs the product at the customer's location. When a product is delivered through a Local Delivery, risk of loss passes to the customer at the time of installation and revenue is recognized upon installation at the customer's location. In the case of a Company Shipment and a Drop Shipment, the delivery to the customer is made free on board, or FOB, shipping point (whether from Goedeker's warehouse or a third party's warehouse). Therefore, risk of loss and title transfers to the customer once the products are shipped (i.e., leaves the Goedeker's warehouse or a third-party's warehouse). After shipment and prior to delivery, the customer is able to redirect the product to a different destination, which demonstrates the customer's control over the product once shipped. Once the risk of loss has shifted to the customer, Goedeker has satisfied its performance obligation and recognizes revenue. Goedeker agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon sales price. In Goedeker's contracts with customers, it allocates the entire transaction price to the sales price, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax, value added tax, and other tax Goedeker collects concurrently with revenue-producing activities are excluded from revenue. If Goedeker continued to apply legacy revenue recognition guidance for the three and six months ended June 30, 2020 and 2019, revenues, gross margin, and net loss would not have changed. Cost of revenue includes the cost of purchased merchandise plus the cost of shipping merchandise and where applicable installation, net of promotional rebates and other incentives received from vendors. Substantially all Goedeker's sales are to individual retail consumers. Shipping and Handling ‒ Goedeker bills its customers for shipping and handling charges, which are included in net sales for the applicable period, and the corresponding shipping and handling expense is reported in cost of sales. Disaggregated Revenue Asien's Asien's collects 100% of the payment for special-order models including tax, and 50% of the payment for non-special orders from the customer at the time the order is placed. Asien's does not incur incremental costs obtaining purchase orders from customers; however, if Asien's did, because all Asien's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. Performance Obligations – The revenue that Asien's recognizes arises from orders it receives from customers. Asien's performance obligations under the customer orders correspond to each sale of merchandise that it makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the merchandise sale to be completed. Control of the delivery transfers to customers when the customer can direct the use of, and obtain substantially all the benefits from, Asien's products, which generally occurs when the customer assumes the risk of loss. The transfer of control generally occurs at the point of pickup, shipment, or installation. Once this occurs, Asien's has satisfied its performance obligation and Asien's recognizes revenue. Transaction Price ‒ Asien's agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon sales price. In Asien's contracts with customers, it allocates the entire transaction price to the sales price, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax that Asien's collects concurrently with revenue-producing activities are excluded from revenue. Cost of revenue includes the cost of purchased merchandise plus freight and any applicable delivery charges from the vendor to the company. Substantially all Asien's sales are to individual retail consumers (homeowners), builders and designers. The large majority of customers are homeowners and their contractors, with the homeowner being key in the final decisions. The Company has a diverse customer base with no one client accounting for more than 5% of total revenue. Goedeker's and Asien's disaggregated revenue by sales type for the three and six months ended June 30, 2020 and 2019 is as follows: Three Months Ended Six Months Ended 2020 2019 2020 2019 Appliance sales $ 13,188,035 $ 8,759,916 $ 21,316,809 $ 8,759,916 Furniture sales 2,944,013 1,702,284 4,326,378 1,702,284 Other sales 338,966 153,850 505,005 153,850 Total revenue $ 16,471,014 $ 10,616,050 $ 26,148,192 $ 10,616,050 Land Management Segment Neese's payment terms are due on demand from acceptance of delivery. Neese does not incur incremental costs obtaining purchase orders from customers, however, if Neese did, because all of Neese's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that Neese recognizes arises from orders it receives from customers. Neese's performance obligations under the customer orders correspond to each service delivery or sale of equipment that Neese makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the service or equipment sale to be completed. Control of the delivery transfers to customers when the customer is able to direct the use of, and obtain substantially all of the benefits from, Neese's products, which generally occurs at the later of when the customer obtains title to the equipment or when the customer assumes risk of loss. The transfer of control generally occurs at a point of delivery. Once this occurs, Neese has satisfied its performance obligation and Neese recognizes revenue. Neese also sells equipment by posting it on auction sites specializing in farm equipment. Neese posts the equipment for sale on a "magazine" site for several weeks before the auction. When Neese decides to sell, it moves the equipment to the auction site. The auctions are one day. If Neese accepts a bid, the customer pays the bid price and arranges for pick-up of the equipment. Transaction Price ‒ Neese agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon service fee. In Neese's contracts with customers, it allocates the entire transaction price to the service fee to the customer, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax, value added tax, and other tax Neese collects concurrently with revenue-producing activities are excluded from revenue. If Neese continued to apply legacy revenue recognition guidance for the three and six months ended June 30, 2020, revenues, gross margin, and net loss would not have changed. Substantially all of Neese's sales are to businesses, including farmers or municipalities and very little to individuals. Disaggregated Revenue ‒ Neese disaggregates revenue from contracts with customers by contract type, as it believes it best depicts how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Neese's disaggregated revenue by sales type for the three and six months ended June 30, 2020 and 2019 is as follows: Three Months Ended Six Months Ended 2020 2019 2020 2019 Services Trucking $ 278,734 $ 511,369 $ 519,497 $ 883,841 Waste hauling 321,919 272,028 439,049 376,357 Repairs 45,609 84,679 106,293 137,607 Other 120,665 108,250 148,187 153,919 Total services 766,927 976,326 1,213,026 1,551,724 Sales of parts and equipment 316,976 615,836 605,047 852,810 Total revenue $ 1,083,903 $ 1,592,162 $ 1,818,073 $ 2,404,534 Performance Obligations ‒ Performance obligations for the different types of services are discussed below: ● Trucking ● Waste Hauling and pumping ● Repairs ● Sales of parts and equipment Accounts Receivable, Net ‒ Accounts receivable, net, are amounts due from customers where there is an unconditional right to consideration. Unbilled receivables of $0 and $121,989 are included in this balance at June 30, 2020 and December 31, 2019, respectively. The payment of consideration related to these unbilled receivables is subject only to the passage of time. Neese reviews accounts receivable on a periodic basis to determine if any receivables will potentially be uncollectible. Estimates are used to determine the amount of the allowance for doubtful accounts necessary to reduce accounts receivable to its estimated net realizable value. The estimates are based on an analysis of past due receivables, historical bad debt trends, current economic conditions, and customer specific information. After Neese has exhausted all collection efforts, the outstanding receivable balance relating to services provided is written off against the allowance. Additions to the provision for bad debt are charged to expense. Neese determined that an allowance for loss of $14,614 and $29,001 was required at June 30, 2020 and December 31, 2019, respectively. Receivables Receivables consist of credit card transactions in the process of settlement. Vendor rebates receivable represent amounts due from manufactures from whom the Company purchases products. Rebates receivable are stated at the amount that management expects to collect from manufacturers, net of accounts payable amounts due the vendor. Rebates are calculated on product and model sales programs from specific vendors. The rebates are paid at intermittent periods either in cash or through issuance of vendor credit memos, which can be applied against vendor accounts payable. Based on the Company's assessment of the credit history with its manufacturers, it has concluded that there should be no allowance for uncollectible accounts. The Company historically collects substantially all of its outstanding rebates receivables. Uncollectible balances are expensed in the period it is determined to be uncollectible. Allowance for Credit Losses Provisions for credit losses are charged to income as losses are estimated to have occurred and in amounts sufficient to maintain an allowance for credit losses at an adequate level to provide for future losses on the Company's accounts receivable. The Company charges credit losses against the allowance and credits subsequent recoveries, if any, to the allowance. Historical loss experience and contractual delinquency of accounts receivables, and management's judgment are factors used in assessing the overall adequacy of the allowance and the resulting provision for credit losses. While management uses the best information available to make its evaluation, future adjustments to the allowance may be necessary if there are significant changes in economic conditions or portfolio performance. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revisions as more information becomes available. The allowance for credit losses consists of general and specific components. The general component of the allowance estimates credit losses for groups of accounts receivable on a collective basis and relates to probable incurred losses of unimpaired accounts receivables. The Company records a general allowance for credit losses that includes forecasted future credit losses. Inventory Inventory consists of finished products acquired for resale and is valued at the lower-of-cost-or-market with cost determined on a specific item basis for the Neese and of finished products acquired for resale and is valued at the low-of-cost-or-market with cost determined on an average item basis for Goedeker. For Asien's, inventory mainly consists of appliances that are acquired for resale and is valued at the average cost determined on a specific item basis. Inventory also consists of parts that are used in service and repairs and may or may not be charged to the customer depending on warranty and contractual relationship The Company periodically evaluates the value of items in inventory and provides write-downs to inventory based on its estimate of market conditions. The Company estimated an obsolescence allowance of $463,687 and $425,000 at June 30, 2020 and December 31, 2019, respectively. Property and Equipment Property and equipment is stated at cost. Depreciation of furniture, vehicles and equipment is calculated using the straight-line method over the estimated useful lives as follows: Useful Life Building and Improvements 4 Machinery and Equipment 3-7 Tractors 3-7 Trucks and Vehicles 3-6 Goodwill and Intangible Assets In applying the acquisition method of accounting, amounts assigned to identifiable assets and liabilities acquired were based on estimated fair values as of the date of acquisition, with the remainder recorded as goodwill. Identifiable intangible assets are initially valued at fair value using generally accepted valuation methods appropriate for the type of intangible asset. Identifiable intangible assets with definite lives are amortized over their estimated useful lives and are reviewed for impairment if indicators of impairment arise. Intangible assets with indefinite lives are tested for impairment within one year of acquisitions or annually as of December 1, and whenever indicators of impairment exist. The fair value of intangible assets are compared with their carrying values, and an impairment loss would be recognized for the amount by which a carrying amount exceeds its fair value. Acquired identifiable intangible assets are amortized over the following periods: Acquired intangible Asset Amortization Basis Expected Life (years) Customer-Related Straight-line basis 5-15 Marketing-Related Straight-line basis 5 Long-Lived Assets The Company reviews its property and equipment and any identifiable intangibles for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The test for impairment is required to be performed by management at least annually. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted operating cash flow expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents and amounts due to shareholders. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Derivative Instrument Liability The Company accounts for derivative instruments in accordance with ASC 815, Derivatives and Hedging Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation-Stock Compensation. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued and are recognized over the employees required service period, which is generally the vesting period. Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As the Company had a net loss for the three and six months ended June 30, 2020, the following 1,311,437 potentially dilutive securities were excluded from diluted loss per share: 90,000 for stock options, 400,000 for outstanding warrants and 821,437 related to the convertible note payable and accrued interest. As the Company had a net loss for the three and six months ended June 30, 2019, the following 919,451 potentially dilutive securities were excluded from diluted loss per share: 200,000 for outstanding warrants and 719,451 related to the convertible note payable and accrued interest. Going Concern Assessment Management assesses going concern uncertainty in the Company's consolidated financial statements to determine whether there is sufficient cash on hand and working capital, including available borrowings on loans, to operate for a period of at least one year from the date the consolidated financial statements are issued or available to be issued, which is referred to as the "look-forward period", as defined in GAAP. As part of this assessment, based on conditions that are known and reasonably knowable to management, management will consider various scenarios, forecasts, projections, estimates and will make certain key assumptions, including the timing and nature of projected cash expenditures or programs, its ability to delay or curtail expenditures or programs and its ability to raise additional capital, if necessary, among other factors. Based on this assessment, as necessary or applicable, management makes certain assumptions around implementing curtailments or delays in the nature and timing of programs and expenditures to the extent it deems probable those implementations can be achieved and management has the proper authority to execute them within the look-forward period. The Company has generated losses since its inception and has relied on cash on hand, external bank lines of credit, issuance of third party and related party debt and the sale of a note to support cashflow from operations. For the six months ended June 30, 2020, the Company incurred operating losses of $6,922,321 (before deducting losses attributable to non-controlling interests), cash flows from operations of $3,800,759 and negative working capital of $16,392,429. In addition to the estimates of funds available from operations, the Company has unpledged assets that it believes could provide for $478,000 of additional borrowings. Management has prepared estimates of operations for fiscal year 2020 and believes that sufficient funds will be generated from operations to fund its operations, and to service its debt obligations for one year from the date of the filing of the consolidated financial statements in the Company's Quarterly Report on Form 10-Q, indicate improved operations and the Company's ability to continue operations as a going concern. The impact of COVID-19 on the Company's business has been considered in these assumptions; however, it is too early to know the full impact of COVID-19 or its timing on a return to more normal operations. Further, the recently enacted Coronavirus Aid, Relief and Economic Security Act (the "CARES Act") provides for economic assistance loans through the United States Small Business Administration (the "SBA"). On April 8, 2020 and April 10, 2020, and prior to the acquisition on April 28, 2020, Goedeker, Neese and Asien received $642,600, $383,600 and $357,500, respectively, in Payroll Protection Program ("PPP") loans from the SBA under the CARES Act. The PPP provides that the PPP loans may be partially or wholly forgiven if the funds are used for certain qualifying expenses as described in the CARES Act. Goedeker and Neese intend to use the proceeds from the PPP loans for qualifying expenses and to apply for forgiveness of the PPP loans in accordance with the terms of the CARES Act. The accompanying consolidated financial statements have been prepared on a going concern basis under which the Company is expected to be able to realize its assets and satisfy its liabilities in the normal course of business. Management believes that based on relevant conditions and events that are known and reasonably knowable that its forecasts, for one year from the date of the filing of the financial statements in this registration statement, indicate improved operations and the Company's ability to continue operations as a going concern. The Company has contingency plans to reduce or defer expenses and cash outlays should operations not improve in the look forward period. Recent Accounting Pronouncements Not Yet Adopted In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment. In June 2016, the FASB issued ASU 2016-13 Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments	NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America ("GAAP") and are presented in US dollars. Accounting Basis The Company uses the accrual basis of accounting and GAAP. The Company has adopted a calendar year end. Stock Splits On January 22, 2018, the Company completed a 1-for-5 reverse split of its outstanding common shares. As a result of this stock split, the Company's issued and outstanding common shares decreased from 3,115,500 to 623,125 shares. On May 10, 2018, the Company completed a 5-for-1 forward stock split of its outstanding common shares. As a result of this stock split, the Company's issued and outstanding common shares increased from 623,125 to 3,115,625 shares. Accordingly, all share and per share information has been restated to retroactively show the effect of these stock splits. Segment Reporting The Financial Accounting Standards Board ("FASB") Accounting Standard Codification ("ASC") Topic 280, Segment Reporting The Land Management Segment will be responsible for the activities that provide professional services on waste disposal and land application services based in Grand Junction, Iowa. The Retail and Appliances Segment will be responsible for the activities in e-commerce destination for home furnishings, including appliances, furniture, bath and kitchen fixtures, décor, lighting and home goods based in St. Louis, Missouri. The Company provides general corporate services to its segments; however, these services are not considered when making operating decisions and assessing segment performance. These services are reported under "Holding Company" below and these include costs associated with executive management, financing activities and public company compliance. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Reclassifications Certain Statements of Operations reclassifications have been made in the presentation of the Company's prior financial statements and accompanying notes to conform to the presentation as of and for the year ended December 31, 2019. The Company reclassified certain operating expense accounts in the Consolidated Statement of Operations. The reclassification had no impact on financial position, net income, or shareholder's equity. Revenue Recognition and Cost of Revenue On January 1, 2018, the Company adopted Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue Recognition Land Management Segment Neese's payment terms are due on demand from acceptance of delivery. Neese does not incur incremental costs obtaining purchase orders from customers, however, if Neese did, because all of Neese's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that Neese recognizes arises from orders it receives from customers. Neese's performance obligations under the customer orders correspond to each service delivery or sale of equipment that Neese makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the service or equipment sale to be completed. Control of the delivery transfers to customers when the customer is able to direct the use of, and obtain substantially all of the benefits from, Neese's products, which generally occurs at the later of when the customer obtains title to the equipment or when the customer assumes risk of loss. The transfer of control generally occurs at a point of delivery. Once this occurs, Neese has satisfied its performance obligation and Neese recognizes revenue. Neese also sells equipment by posting it on auction sites specializing in farm equipment. Neese posts the equipment for sale on a "magazine" site for several weeks before the auction. When Neese decides to sell, it moves the equipment to the auction site. The auctions are one day. If Neese accepts a bid, the customer pays the bid price and arranges for pick-up of the equipment. Transaction Price ‒ Neese agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon service fee. In Neese's contracts with customers, it allocates the entire transaction price to the service fee to the customer, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax, value added tax, and other tax Neese collects concurrently with revenue-producing activities are excluded from revenue. If Neese continued to apply legacy revenue recognition guidance for the year ended December 31, 2019, revenues, gross margin, and net loss would not have changed. Substantially all of Neese's sales are to businesses, including farmers or municipalities and very little to individuals. Disaggregated Revenue ‒ Neese disaggregates revenue from contracts with customers by contract type, as it believes it best depicts how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Neese's revenue by contract type is as follows: Year Ended December 31, 2019 2018 Revenues Trucking $ 1,579,660 $ 2,060,992 Waste hauling and pumping 1,901,314 1,844,053 Repairs 377,004 413,210 Other 343,436 313,252 Total services 4,201,414 4,631,057 Sales of parts and equipment 2,178,611 2,702,340 Total revenue $ 6,380,025 $ 7,333,847 Performance Obligations ‒ Performance obligations for the different types of services are discussed below: ● Trucking ● Waste Hauling and pumping ● Repairs ● Sales of parts and equipment Accounts Receivable, Net ‒ Accounts receivable, net, are amounts due from customers where there is an unconditional right to consideration. Unbilled receivables of $121,989 and $139,766 are included in this balance at December 31, 2019 and 2018, respectively. The payment of consideration related to these unbilled receivables is subject only to the passage of time. Neese reviews accounts receivable on a periodic basis to determine if any receivables will potentially be uncollectible. Estimates are used to determine the amount of the allowance for doubtful accounts necessary to reduce accounts receivable to its estimated net realizable value. The estimates are based on an analysis of past due receivables, historical bad debt trends, current economic conditions, and customer specific information. After Neese has exhausted all collection efforts, the outstanding receivable balance relating to services provided is written off against the allowance. Additions to the provision for bad debt are charged to expense. Neese determined that an allowance for loss of $29,001 was required at December 31, 2019 and 2018. Retail and Appliances Segment Goedeker collects the full sales price from the customer at the time the order is placed. Goedeker does not incur incremental costs obtaining purchase orders from customers, however, if Goedeker did, because all Goedeker's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that Goedeker recognizes arises from orders it receives from customers. Goedeker's performance obligations under the customer orders correspond to each sale of merchandise that it makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the merchandise sale to be completed. Control of the delivery transfers to customers when the customer can direct the use of, and obtain substantially all the benefits from, Goedeker's products, which generally occurs when the customer assumes the risk of loss. The transfer of control generally occurs at the point of shipment. Once this occurs, Goedeker has satisfied its performance obligation and Goedeker recognizes revenue. Revenue from the sale of long-term service warranties are recognized net of costs to sell the contracts to the third-party warranty service company. Transaction Price ‒ Goedeker agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon sales price. In Goedeker's contracts with customers, it allocates the entire transaction price to the sales price, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax, value added tax, and other tax Goedeker collects concurrently with revenue-producing activities are excluded from revenue. If Goedeker continued to apply legacy revenue recognition guidance for the three and year ended December 31, 2019, revenues, gross margin, and net loss would not have changed. Cost of revenue includes the cost of purchased merchandise plus the cost of delivering merchandise and where applicable installation, net of promotional rebates and other incentives received from vendors. Substantially all Goedeker's sales are to individual retail consumers. Disaggregated Revenue Goedeker's revenue by sales type is as follows: Year Ended December 31, 2019 2018 Appliance sales $ 29,254,413 $ - Furniture sales 4,814,931 - Other sales 598,769 - Total revenue $ 34,668,113 $ - Performance Obligations – Goedeker's performance obligations include delivery of products and, in some instances, performance of services such as installation. Revenue for the sale of merchandise is recognized upon shipment to the customer; or in some instances, upon delivery and installation of the product which typically occur simultaneously. Receivables Receivables consist of credit card transactions in the process of settlement. Vendor rebates receivable represent amounts due from manufactures from whom the Company purchases products. Rebates receivable are stated at the amount that management expects to collect from manufacturers, net of accounts payable amounts due the vendor. Rebates are calculated on product and model sales programs from specific vendors. The rebates are paid at intermittent periods either in cash or through issuance of vendor credit memos, which can be applied against vendor accounts payable. Based on the Company's assessment of the credit history with its manufacturers, it has concluded that there should be no allowance for uncollectible accounts. The Company historically collects substantially all of its outstanding rebates receivables. Uncollectible balances are expensed in the period it is determined to be uncollectible. Allowance for Credit Losses Provisions for credit losses are charged to income as losses are estimated to have occurred and in amounts sufficient to maintain an allowance for credit losses at an adequate level to provide for future losses on the Company's accounts receivable. The Company charges credit losses against the allowance and credits subsequent recoveries, if any, to the allowance. Historical loss experience and contractual delinquency of accounts receivables, and management's judgment are factors used in assessing the overall adequacy of the allowance and the resulting provision for credit losses. While management uses the best information available to make its evaluation, future adjustments to the allowance may be necessary if there are significant changes in economic conditions or portfolio performance. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revisions as more information becomes available. The allowance for credit losses consists of general and specific components. The general component of the allowance estimates credit losses for groups of accounts receivable on a collective basis and relates to probable incurred losses of unimpaired accounts receivables. The Company records a general allowance for credit losses that includes forecasted future credit losses. Inventory Inventory consists of finished products acquired for resale and is valued at the lower-of-cost-or-market with cost determined on a specific item basis for the Neese and of finished products acquired for resale and is valued at the low-of-cost-or-market with cost determined on an average item basis for Goedeker. The Company periodically evaluates the value of items in inventory and provides write-downs to inventory based on its estimate of market conditions. The Company estimated an obsolescence allowance of $425,000 and $0 at December 31, 2019 and 2018, respectively. Property and Equipment Property and equipment is stated at cost. Depreciation of furniture, vehicles and equipment is calculated using the straight-line method over the estimated useful lives as follows: Useful Life Building and Improvements 4 Machinery and Equipment 3-7 Tractors 3-7 Trucks and Vehicles 3-6 Goodwill and Intangible Assets In applying the acquisition method of accounting, amounts assigned to identifiable assets and liabilities acquired were based on estimated fair values as of the date of acquisition, with the remainder recorded as goodwill. Identifiable intangible assets are initially valued at fair value using generally accepted valuation methods appropriate for the type of intangible asset. Identifiable intangible assets with definite lives are amortized over their estimated useful lives and are reviewed for impairment if indicators of impairment arise. Intangible assets with indefinite lives are tested for impairment within one year of acquisitions or annually as of December 1, and whenever indicators of impairment exist. The fair value of intangible assets are compared with their carrying values, and an impairment loss would be recognized for the amount by which a carrying amount exceeds its fair value. Acquired identifiable intangible assets are amortized over the following periods: Acquired intangible Asset Amortization Basis Expected Life (years) Customer-Related Straight-line basis 5-15 Marketing-Related Straight-line basis 5 Long-Lived Assets The Company reviews its property and equipment and any identifiable intangibles for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The test for impairment is required to be performed by management at least annually. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted operating cash flow expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents and amounts due to shareholders. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Derivative Instrument Liability The Company accounts for derivative instruments in accordance with ASC 815, Derivatives and Hedging Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As the Company had a net loss for the year ended December 31, 2019, the following 895,565 potentially dilutive securities were excluded from diluted loss per share: 200,000 for outstanding warrants and 695,565 related to the convertible note payable and accrued interest. There are no such common share equivalents outstanding as of December 31, 2018. Going Concern Assessment Management assesses going concern uncertainty in the Company's consolidated financial statements to determine whether there is sufficient cash on hand and working capital, including available borrowings on loans, to operate for a period of at least one year from the date the consolidated financial statements are issued or available to be issued, which is referred to as the "look-forward period", as defined in GAAP. As part of this assessment, based on conditions that are known and reasonably knowable to management, management will consider various scenarios, forecasts, projections, estimates and will make certain key assumptions, including the timing and nature of projected cash expenditures or programs, its ability to delay or curtail expenditures or programs and its ability to raise additional capital, if necessary, among other factors. Based on this assessment, as necessary or applicable, management makes certain assumptions around implementing curtailments or delays in the nature and timing of programs and expenditures to the extent it deems probable those implementations can be achieved and management has the proper authority to execute them within the look-forward period. The Company has generated losses since its inception and has relied on cash on hand, external bank lines of credit, issuance of third party and related party debt and the sale of a note to support cashflow from operations. As of and for the year ended December 31, 2019, the Company had a net loss attributable to 1847 Holdings' shareholders of $2,246,959, and net cash used in operations of $1,923,293. For the year ended December 31, 2019, the Company incurred operating losses of $3,381,000 (before deducting losses attributable to non-controlling interests) and incurred negative cash flows from operations of $1,923,293 and negative working capital of $10,937,260. Losses from operations include approximately $673,000 of expenses incurred in connection with the acquisition of the assets of Goedeker Television on April 5, 2019. Also, management believes the Company is owed $809,000 related to a working capital adjustment, which is disputed by Goedeker Television. This matter is being pursued through a legal process (See Note 9). In addition to the estimates of funds available from operations, the Company has unpledged assets that it believes could provide for $474,000 of additional borrowings. Management has prepared estimates of operations for fiscal year 2020 and believes that sufficient funds will be generated from operations to fund its operations, and to service its debt obligations for one year from the date of the filing of the consolidated financial statements in the Company's Annual Report on Form 10-K, indicate improved operations and the Company's ability to continue operations as a going concern. The impact of COVID-19 on the Company's business has been considered in these assumptions; however, it is too early to know the full impact of COVID-19 or its timing on a return to more normal operations. Further, the recently enacted stimulus bill provides for economic assistance loans through the United States Small Business Administration. The Company is actively pursuing the possibility of obtaining such loans. The accompanying consolidated financial statements have been prepared on a going concern basis under which the Company is expected to be able to realize its assets and satisfy its liabilities in the normal course of business. Management believes that based on relevant conditions and events that are known and reasonably knowable that its forecasts. The Company has contingency plans to reduce or defer expenses and cash outlays should operations not improve in the look forward period. Recent Accounting Pronouncements Not Yet Adopted In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment. In June 2016, the FASB issued ASU 2016-13 Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Recently Adopted In February 2016, the FASB issued ASU 2016-02, Leases

Business Segments

Business Segments	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Segment Reporting [Abstract]
BUSINESS SEGMENTS	NOTE 3—BUSINESS SEGMENTS Summarized financial information concerning the Company's reportable segments is presented below: For the Six Months ended June 30, 2020 For the Six Months ended June 30, 2019 Retail & Land Corporate Total Retail & Land Corporate Total Revenue Services $ - $ 1,213,026 $ - $ 1,213,026 $ - $ 1,551,724 $ - $ 1,551,724 Sales of parts and equipment - 605,047 - 605,047 - 852,810 - 852,810 Furniture and appliances revenue 26,148,192 - 26,148,192 10,616,050 - - 10,616,050 Total Revenue 26,148,192 1,818,073 - 27,966,265 10,616,050 2,404,534 - 13,020,584 Total cost of sales 21,720,221 528,889 - 22,249,110 8,772,572 773,154 - 9,545,726 Total operating expenses 6,431,104 2,299,153 521,653 9,251,910 2,193,887 2,757,490 79,877 5,031,254 Loss from operations $ (2,003,125 ) $ (1,009,969 ) $ (521,653 ) $ (3,534,755 ) $ (350,409 ) $ (1,126,110 ) $ (79,877 ) $ (1,556,396 ) For the Three Months ended June 30, 2020 For the Three Months ended June 30, 2019 Retail & Appliances Land Management Services Corporate Services Total Retail & Appliances Land Management Services Corporate Services Total Revenue Services $ - $ 766,927 $ - 766,927 $ - $ 976,327 $ - $ 976,327 Sales of parts and equipment - 316,976 - 316,976 - 615,836 - 615,836 Furniture and appliances revenue 16,471,014 - - 16,471,014 10,616,050 - - 10,616,050 Total Revenue 16,471,014 1,083,903 - 17,554,917 10,616,050 1,592,163 - 12,208,213 Total cost of sales 13,609,051 273,621 - 13,882,672 8,772,572 559,404 - 9,331,976 Total operating expenses 3,549,965 1,100,338 482,368 5,132,671 2,193,887 1,437,654 39,582 3,671,123 Loss from operations $ (688,002 ) $ (290,056 ) $ (482,368 ) $ (1,460,426 ) $ (350,409 ) $ (404,895 ) $ (39,582 ) $ (794,886 )	NOTE 3 – BUSINESS SEGMENTS Summarized financial information concerning the Company's reportable segments is presented below: For the Year Ended December 31, 2019 For the Year Ended December 31, 2018 Land Retail & Corporate Total Land Retail & Corporate Total Revenue Services $ 4,201,414 $ - $ - $ 4,201,414 $ 4,631,507 $ - $ - $ 4,631,507 Sales of parts and equipment 2,178,611 - - 2,178,611 2,702,340 - - 2,702,340 Furniture and appliances revenue - 34,668,113 - 34,668,113 - - - - Total Revenue 6,380,025 34,668,113 - 41,048,138 7,333,847 - - 7,333,847 Total cost of sales 1,830,067 28,596,127 - 30,426,194 2,370,757 - - 2,370,757 Total operating expenses 5,707,272 7,789,224 161,441 13,657,937 6,161,835 - 319,850 6,481,685 Loss from operations $ (1,157,314 ) $ (1,717,238 ) $ (161,441 ) $ (3,035,993 ) $ (1,198,745 ) $ - $ (319,850 ) $ (1,518,595 )

Receivables

Receivables	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Receivables [Abstract]
RECEIVABLES	NOTE 4—RECEIVABLES At June 30, 2020 and December 31, 2019, receivables consisted of the following: June 30, December 31, Credit card payments in process of settlement $ 997,475 $ 406,838 Vendor rebates receivable 2,694,078 1,380,369 Trade receivables from customers 172,051 695,249 Total receivables 3,863,604 2,482,456 Allowance for doubtful accounts (14,614 ) (29,001 ) Accounts receivable, net $ 3,848,990 $ 2,453,455	NOTE 4—RECEIVABLES At December 31, 2019 and 2018, receivables consisted of the following: December 31, December 31, Credit card payments in process of settlement $ 406,838 $ - Vendor rebates receivable 1,380,369 - Trade receivables from customers 695,249 578,569 Total receivables 2,482,456 578,569 Allowance for doubtful accounts (29,001 ) (29,001 ) Accounts receivable, net $ 2,453,455 $ 549,568

Inventories

Inventories	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Inventory, Net [Abstract]
INVENTORIES	NOTE 5—INVENTORIES At June 30, 2020 and December 31, 2019, the inventory balances are composed of: June 30, December 31, Machinery and Equipment $ 123,706 $ 119,444 Parts 247,702 142,443 Appliances 3,476,039 1,562,359 Furniture 151,490 189,376 Other 51,906 53,356 Subtotal 4,050,843 2,066,978 Allowance for inventory obsolescence (463,686 ) (451,546 ) Inventories, net $ 3,587,157 $ 1,615,432 Inventory and accounts receivable are pledged to secure a loan from Burnley, SBCC and Home State Bank described and defined in the notes below.	NOTE 5—INVENTORIES At December 31, 2019 and 2018, the inventory balances are composed of: December 31, December 31, Machinery and Equipment $ 119,444 $ 427,551 Parts 142,443 159,685 Appliances 1,562,359 - Furniture 189,376 - Other 53,356 - Subtotal 2,066,978 587,236 Allowance for inventory obsolescence (451,546 ) (99,546 ) Inventories, net $ 1,615,432 $ 487,690 Inventory and accounts receivable are pledged to secure a loan from Burnley, SBCC and Home State Bank described and defined in the notes below.

Deposits with Vendors

Deposits with Vendors	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Deposits With Vendors [Abstract]
DEPOSITS WITH VENDORS	NOTE 6—DEPOSITS WITH VENDORS Deposits with vendors represent cash on deposit with one vendor arising from accumulated rebates paid by the vendor. The deposits are used by the vendor to seek to secure the Company's purchases. The deposit can be withdrawn at any time up to the amount of the Company's credit line with the vendor. Alternatively, the Company could secure their credit line with a floor plan line from a lender and withdraw all its deposits. The Company has elected to leave the deposits with the vendor on which it earns interest income. As of June 30, 2020 and December 31, 2019, deposits with vendors totaled $345,502 and $294,960, respectively.	NOTE 6—DEPOSITS WITH VENDORS Deposits with vendors represent cash on deposit with one vendor arising from accumulated rebates paid by the vendor. The deposits are used by the vendor to seek to secure the Company's purchases. The deposit can be withdrawn at any time up to the amount of the Company's credit line with the vendor. Alternatively, the Company could secure their credit line with a floor plan line from a lender and withdraw all its deposits. The Company has elected to leave the deposits with the vendor on which it earns interest income. As of December 31, 2019 and 2018, deposits with vendors totaled $294,960 and $-0-, respectively.

Property and Equipment

Property and Equipment	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 7—PROPERTY AND EQUIPMENT Property and equipment consist of the following at June 30, 2020 and December 31, 2019: Classification June 30, December 31, Buildings and improvements $ 5,338 $ 5,338 Equipment and machinery 3,160,298 3,120,498 Tractors 2,723,296 2,694,888 Trucks and other vehicles 1,235,914 1,138,304 Leasehold improvements 117,626 117,626 Total 7,242,472 7,076,654 Less: Accumulated depreciation (4,311,700 ) (3,709,227 ) Property and equipment, net $ 2,930,772 $ 3,367,427 Depreciation expense for the six months ended June 30, 2020 and 2019 was $645,979 and $684,686, respectively. All property and equipment are pledged to secure loans from Burnley, SBCC and Home State Bank as described and defined in the notes below.	NOTE 7—PROPERTY AND EQUIPMENT Property and equipment consist of the following at December 31, 2019 and 2018: Classification December 31, December 31, Buildings and improvements $ 5,338 $ 5,338 Equipment and machinery 3,120,498 2,943,490 Tractors 2,694,888 2,834,888 Trucks and other vehicles 1,138,304 1,147,304 Leasehold improvements 117,626 - Total 7,076,654 6,931,020 Less: Accumulated depreciation (3,709,227 ) (2,439,931 ) Property and equipment, net $ 3,367,427 $ 4,491,089 Depreciation expense for the years ended December 31, 2019 and 2018 was $1,378,952 and $1,435,098, respectively. All property and equipment are pledged to secure loans from Burnley, SBCC and Home State Bank as described and defined in the notes below.

Intangible Assets

Intangible Assets	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets, Net [Abstract]
INTANGIBLE ASSETS	NOTE 8—INTANGIBLE ASSETS The following provides a breakdown of identifiable intangible assets as of June 30, 2020 and December 31, 2019: June 30, December 31, Customer Relationships Identifiable intangible assets, gross $ 783,000 $ 783,000 Accumulated amortization (84,393 ) (56,023 ) Customer relationship identifiable intangible assets, net 698,607 726,977 Marketing Related Identifiable intangible assets, gross 1,368,000 1,368,000 Accumulated amortization (338,196 ) (201,400 ) Marketing related identifiable intangible assets, net 1,029,804 1,166,600 Total Identifiable intangible assets, net $ 1,728,411 $ 1,893,577 In connection with the acquisitions of Goedeker and Neese, the Company identified intangible assets of $2,117,000 and $34,000, respectively, representing trade names and customer relationships. These assets are being amortized on a straight-line basis over their weighted average estimated useful life of 7.8 years and amortization expense amounted to $165,166 and $3,400 for the six months ended June 30, 2020 and 2019, respectively. As of June 30, 2020, the estimated annual amortization expense for each of the next five fiscal years is as follows: 2020 (remainder) $ 165,166 2021 330,332 2022 324,665 2023 323,532 2024 122,132 Thereafter 462,584 Total $ 1,728,411	NOTE 8—INTANGIBLE ASSETS The following provides a breakdown of identifiable intangible assets as of December 31, 2019 and 2018: December 31, December 31, Customer Relationships Identifiable intangible assets, gross $ 783,000 $ 34,000 Accumulated amortization (56,023 ) (12,467 ) Customer relationship identifiable intangible assets, net 726,977 21,533 Marketing Related Identifiable intangible assets, gross 1,368,000 - Accumulated amortization (201,400 ) - Marketing related identifiable intangible assets, net 1,166,600 - Total Identifiable intangible assets, net $ 1,893,577 $ 21,533 In connection with the acquisitions of Goedeker and Neese, the Company identified intangible assets of $2,151,000 and $34,000, respectively, representing trade names and customer relationships. These assets are being amortized on a straight-line basis over their weighted average estimated useful life of 4.6 years and amortization expense amounted to $244,956 and $6,800 for the years ended December 31, 2019 and 2018, respectively. As of December 31, 2019, the estimated annual amortization expense for each of the next five fiscal years is as follows: 2020 $ 330,332 2021 330,332 2022 324,665 2023 323,532 2024 584,716 Total $ 1,893,577

Acquisitions

Acquisitions	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Business Combinations [Abstract]
ACQUISITIONS	NOTE 9—ACQUISITIONS Goedeker On January 18, 2019, Goedeker entered into an asset purchase agreement with Goedeker Television and Steve Goedeker and Mike Goedeker (the "Stockholders"), pursuant to which Goedeker agreed to acquire substantially all of the assets of Goedeker Television used in its retail appliance and furniture business (the "Goedeker Business"). On April 5, 2019, Goedeker, 1847 Goedeker, and the Stockholders entered into an amendment to the asset purchase agreement and closing of the acquisition of substantially all of the assets of Goedeker Television used in the Goedeker Business was completed (the "Goedeker Acquisition"). The aggregate purchase price was $6,200,000 consisting of: (i) $1,500,000 in cash, subject to adjustment; (ii) the issuance of a promissory note in the principal amount of $4,100,000; and (iii) up to $600,000 in earn out payments (as described below). As additional consideration, 1847 Goedeker agreed to issue to each of the Stockholders a number of shares of its common stock equal to a 11.25% non-dilutable interest (22.5% total) in all of the issued and outstanding stock of 1847 Goedeker as of the closing date. The cash portion was decreased by the amount of outstanding indebtedness of Goedeker Television for borrowed money existing as of the closing. As a result, the cash portion was adjusted to $478,000. The asset purchase agreement also provided for an adjustment to the purchase price based on the difference between actual working capital at closing and Goedeker Television's preliminary estimate of closing date working capital. In accordance with the asset purchase agreement, an independent CPA firm was retained by Goedeker and Goedeker Television to resolve differences in the working capital amounts. The report issued by that CPA firm determined that Goedeker Television owed Goedeker $809,000, which Goedeker Television has not paid. On or about March 23, 2020, Goedeker submitted a claim for arbitration to the American Arbitration Association relating to Goedeker Television's failure to pay the amount owed. The claim alleges, inter alia On June 1, 2020, Goedeker entered into a settlement agreement with Goedeker Television, Steve Goedeker, Mike Goedeker and 1847 Goedeker. The settlement agreement and the related transaction documents that are exhibits to the settlement agreement were all signed on June 1, 2020 but will only become effective upon the closing of Goedeker's initial public offering (the "IPO"), which has not yet occurred. Pursuant to the settlement agreement, the parties entered into an amendment and restatement of the 9% subordinated promissory note described below (see Note 11). In addition, the parties agreed that the arbitration action described above would be settled effective upon the closing of the IPO and that each party to such arbitration action would release all claims that it has against the other parties to such action. As part of the settlement of the arbitration action, Goedeker agreed that the sellers will not have to pay the $809,000 working capital adjustment amount resulting in a loss on the acquisition receivable in the period ending June 30, 2020. Goedeker Television is also entitled to receive the following earn out payments to the extent the Goedeker Business achieves the applicable EBITDA (as defined in the asset purchase agreement) targets: 1. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the closing date is $2,500,000 or greater; 2. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the first anniversary of closing date is $2,500,000 or greater; and 3. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the second anniversary of the closing date is $2,500,000 or greater. To the extent the EBITDA of the Goedeker Business for any applicable period is less than $2,500,000 but greater than $1,500,000, Goedeker must pay a partial earn out payment to Goedeker Television in an amount equal to the product determined by multiplying (i) the EBITDA Achievement Percentage by (ii) the applicable earn out payment for such period, where the "Achievement Percentage" is the percentage determined by dividing (A) the amount of (i) the EBITDA of the Goedeker Business for the applicable period less (ii) $1,500,000, by (B) $1,000,000. For avoidance of doubt, no partial earn out payments shall be earned or paid to the extent the EBITDA of the Goedeker Business for any applicable period is equal or less than $1,500,000. For the trailing twelve (12) month period from the closing date, EBITDA for the Goedeker Business was $(2,825,000), so Goedeker Television is not entitled to an earn our payment for that period. To the extent Goedeker Television is entitled to all or a portion of an earn out payment, the applicable earn out payment(s) (or portion thereof) shall be paid on the date that is three (3) years from the closing date, and shall accrue interest from the date on which it is determined Goedeker Television is entitled to such earn out payment (or portion thereof) at a rate equal to five percent (5%) per annum, computed on the basis of a 360 day year for the actual number of days elapsed. The rights of Goedeker Television to receive any earn out payment are subordinate to the rights of Burnley and SBCC under separate subordination agreements that Goedeker Television entered into with them on April 5, 2019 in connection with the Acquisition (see Notes 9 and 11). The Company determined the fair value of the earnout on the date of acquisition was $81,494. Such amount was recorded as a contingent consideration liability within the accounts payable and accrued expense line item on the consolidated balance sheet and is revalued to fair value each reporting period until settled. The year 1 contingent liability of $32,246 was written-off in the year ended December 31, 2019 as the target was not met and the balance of the liability at June 30, 2020 is $49,248. The provisional fair value of the purchase consideration issued to Goedeker Television was allocated to the net tangible assets acquired. The Company accounted for the Goedeker Acquisition as the purchase of a business under GAAP under the acquisition method of accounting, and the assets and liabilities acquired were recorded as of the acquisition date, at their respective fair values and consolidated with those of the Company. The fair value of the net liabilities assumed was approximately $614,337. The excess of the aggregate fair value of the net tangible assets has been allocated to goodwill. The table below shows the analysis for the Goedeker asset purchase: Purchase consideration at final fair value: Note payable, net of $462,102 debt discount and $215,500 of capitalized financing costs $ 3,422,398 Contingent note payable 81,494 Non-controlling interest 979,523 Amount of consideration $ 4,483,415 Assets acquired and liabilities assumed at fair value Accounts receivable $ 334,446 Inventories 1,851,251 Working capital adjustment receivable and other assets 1,104,863 Property and equipment 216,286 Customer related intangibles 749,000 Marketing related intangibles 1,368,000 Accounts payable and accrued expenses (3,929,876 ) Customer deposits (2,308,307 ) Net tangible assets acquired (liabilities assumed) $ (614,337 ) Total net assets acquired (liabilities assumed) $ (614,337 ) Consideration paid 4,483,415 Goodwill $ 5,097,752 The estimated useful life remaining on the property and equipment acquired is 4 to 5 years. Asien's On March 27, 2020, the Company and 1847 Asien entered into a stock purchase agreement with Asien's and Joerg Christian Wilhelmsen and Susan Kay Wilhelmsen, as trustees of the Wilhelmsen Family Trust, U/D/T Dated May 1, 1992 (the "Seller"), pursuant to which 1847 Asien agreed to acquire all of the issued and outstanding capital stock of Asien's. On May 28 , The aggregate purchase price was $1,918,000 consisting of: (i) $233,000 in cash, subject to adjustment; (ii) the issuance of an amortizing promissory note in the principal amount of $200,000; (iii) the issuance of a demand promissory note in the principal amount of $655,000; and (iv) 415,000 common shares of the Company, having a fair value of $1,037,500 (the "Shares"), which may be repurchased by the Company for a period of one year following the closing at a purchase price of $2.50 per share. The purchase price is subject to a post-closing working capital adjustment provision based on the difference between actual working capital at closing and Goedeker Television's preliminary estimate of closing date working capital. If the final working capital exceeds the preliminary working capital estimate, 1847 Asien must pay to the Seller an amount of cash that is equal to such excess. If the preliminary working capital estimate exceeds the final working capital, the Seller must pay to 1847 Asien an amount in cash equal to such excess, provided, however, that the Seller may, at its option, in lieu of paying such excess in cash, deliver and transfer to 1847 Asien a number of Shares that is equal to such excess divided by $2.00. The provisional fair value of the purchase consideration issued to the Seller was allocated to the net tangible assets acquired. The Company accounted for the Asien's Acquisition as the purchase of a business under GAAP under the acquisition method of accounting, and the assets and liabilities acquired were recorded as of the acquisition date, at their respective fair values and consolidated with those of the Company. The fair value of the net assets acquired was approximately $162,272. The excess of the aggregate fair value of the net tangible assets has been allocated to goodwill. The Company is currently in the process of completing the preliminary purchase price allocation as an acquisition of certain assets. The final purchase price allocation for Asien's will be included in the Company's financial statements in future periods. The table below shows preliminary analysis for the Asien's Acquisition: Provisional Purchase Consideration at preliminary fair value: Common stock $ 1,037,500 Notes payable 855,000 Cash 233,000 Amount of consideration $ 2,125,500 Assets acquired and liabilities assumed at preliminary fair value Cash $ 1,501,285 Accounts receivable 235,746 Inventories 1,457,489 Other current assets 41,427 Property and equipment 157,052 Accounts payable and accrued expenses (280,752 ) Customer deposits (2,405,703 ) Notes payable (509,272 ) Deferred tax liability (35,000 ) Net tangible assets acquired $ 162,272 Total net assets acquired $ 162,272 Consideration paid 2,125,500 Preliminary goodwill $ 1,963,228 The estimated useful life remaining on the property and equipment acquired is 5 to 13 years. The unaudited pro-forma results of operations are presented for information purposes only. The unaudited pro-forma results of operations are not intended to present actual results that would have been attained had the Goedeker and Asien's Acquisitions been completed as of January 1, 2019 or to project potential operating results as of any future date or for any future periods. The revenue and net loss before non-controlling interest of Asien since May 28, 2020 acquisition date through June 30, 2020 included in the consolidated income statement amounted to approximately $1,185,980 and $188,781, respectively. For the Six Months 2020 2019 Revenues, net $ 33,759,878 $ 19,360,577 Net loss allocable to common shareholders $ (4,353,514 ) $ (759,928 ) Net loss per share $ (1.26 ) $ (0.22 ) Weighted average number of shares outstanding 3,460,158 3,530,625	NOTE 9—ACQUISITION On January 18, 2019, Goedeker entered into an asset purchase agreement with Goedeker Television and Steve Goedeker and Mike Goedeker (the "Stockholders"), pursuant to which Goedeker agreed to acquire substantially all of the assets of Goedeker Television used in its retail appliance and furniture business (the "Goedeker Business"). On April 5, 2019, Goedeker, 1847 Goedeker, and the Stockholders entered into an amendment to the asset purchase agreement and closing of the acquisition of substantially all of the assets of Goedeker Television used in the Goedeker Business was completed (the "Acquisition"). The acquisition provided an addition to the Company's objective of a diversified portfolio of acquisitions. The aggregate purchase price was $6,200,000 consisting of: (i) $1,500,000 in cash, subject to adjustment; (ii) the issuance of a promissory note in the principal amount of $4,100,000; and (iii) up to $600,000 in earn out payments (as described below). As additional consideration, 1847 Goedeker agreed to issue to each of the Stockholders a number of shares of its common stock equal to a 11.25% non-dilutable interest (22.5% total) in all of the issued and outstanding stock of 1847 Goedeker as of the closing date. The asset purchase agreement provided for an adjustment to the purchase price based on the difference between actual working capital at closing and the seller's preliminary estimate of closing date working capital. In accordance with the asset purchase agreement, an independent CPA firm was retained by Goedeker and the seller to resolve differences in the working capital amounts. The report issued by that CPA firm determined that the sellers owed Goedeker $809,000, which to date the seller has not paid. The $809,000 is included in other assets in the accompanying balance sheet as of December 31, 2019. Goedeker Television is also entitled to receive the following earn out payments to the extent the Goedeker Business achieves the applicable EBITDA (as defined in the asset purchase agreement) targets: 1. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the closing date is $2,500,000 or greater; 2. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the first anniversary of closing date is $2,500,000 or greater; and 3. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the second anniversary of the closing date is $2,500,000 or greater. To the extent the EBITDA of the Goedeker Business for any applicable period is less than $2,500,000 but greater than $1,500,000, Goedeker must pay a partial earn out payment to Goedeker Television in an amount equal to the product determined by multiplying (i) the EBITDA Achievement Percentage by (ii) the applicable earn out payment for such period, where the "Achievement Percentage" is the percentage determined by dividing (A) the amount of (i) the EBITDA of the Goedeker Business for the applicable period less (ii) $1,500,000, by (B) $1,000,000. For avoidance of doubt, no partial earn out payments shall be earned or paid to the extent the EBITDA of the Goedeker Business for any applicable period is equal or less than $1,500,000. To the extent Goedeker Television is entitled to all or a portion of an earn out payment, the applicable earn out payment(s) (or portion thereof) shall be paid on the date that is three (3) years from the closing date, and shall accrue interest from the date on which it is determined Goedeker Television is entitled to such earn out payment (or portion thereof) at a rate equal to five percent (5%) per annum, computed on the basis of a 360 day year for the actual number of days elapsed. The rights of Goedeker Television to receive any earn out payment are subordinate to the rights of Burnley and SBCC under separate subordination agreements that Goedeker Television entered into with them on April 5, 2019 in connection with the Acquisition (see Notes 10 and 11). The Company determined the fair value of the earnout on the date of acquisition was $81,494. Such amount was recorded as a contingent consideration liability within the accounts payable and accrued expense line item on the consolidated balance sheet and is revalued to fair value each reporting period until settled. The year 1 contingent liability of $32,246 was written-off in the year ending December 31, 2019 as the target was not met and the balance of the liability at December 31, 2019 is $49,248. The provisional fair value of the purchase consideration issued to Goedeker Television was allocated to the net tangible assets acquired. The Company accounted for the Acquisition as the purchase of a business under GAAP under the acquisition method of accounting, and the assets and liabilities acquired were recorded as of the acquisition date, at their respective fair values and consolidated with those of the Company. The fair value of the net liabilities assumed was approximately $492,601. The excess of the aggregate fair value of the net tangible assets has been allocated to goodwill. The Company is currently in the process of completing the preliminary purchase price allocation as an acquisition of certain assets. The final purchase price allocation for Goedeker will be included in the Company's financial statements in future periods. The table below shows preliminary analysis for the Goedeker asset purchase: Provisional Purchase Consideration at preliminary fair value: Note payable, net of $462,102 debt discount and $215,500 of capitalized financing costs $ 3,422,398 Contingent note payable 81,494 Non-controlling interest 979,523 Amount of consideration $ 4,483,415 Assets acquired and liabilities assumed at preliminary fair value Cash $ - Accounts receivable 456,182 Inventories 1,851,251 Working capital adjustment receivable and other assets 1,104,863 Property and equipment 216,286 Customer related intangibles 749,000 Marketing related intangibles 1,368,000 Accounts payable and accrued expenses (3,929,876 ) Customer deposits (2,308,307 ) Other liabilities - Net tangible assets acquired (liabilities assumed) $ (492,601 ) Total net assets acquired (liabilities assumed) $ (492,601 ) Consideration paid 4,483,415 Preliminary Goodwill $ 4,976,016 The following presents the pro-forma combined results of operations of the Company as if the Acquisition was completed on January 1, 2018 (before non-controlling interest). For the Years Ended 2019 2018 Revenues, net $ 53,995,037 $ 63,641,807 Net income (loss) allocable to common shareholders $ (3,189,209 ) $ 1,010,018 Net loss per share $ (1.01 ) $ 0.32 Weighted average number of shares outstanding 3,165,625 3,165,625 The unaudited pro forma results of operations are presented for information purposes only. The unaudited pro-forma results of operations are not intended to present actual results that would have been attained had the Acquisition been completed as of January 1, 2018 or to project potential operating results as of any future date or for any future periods. The revenue and net loss before non-controlling interest of Goedeker since April 5, 2019 acquisition date through December 31, 2019 included in the consolidated income statement amounted to approximately $34,668,113 and $2,878,700, respectively. The estimated useful life remaining on the property and equipment acquired is 4 to 5 years.

Lines of Credit

Lines of Credit	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Lines of Credit [Abstract]
LINES OF CREDIT	NOTE 10—LINES OF CREDIT Northpoint Commercial Finance LLC On June 24, 2019, Goedeker, as borrower, entered into a loan and security agreement with Northpoint Commercial Finance LLC ("Northpoint"), which was amended on August 2, 2019, for revolving loans up to an aggregate maximum loan amount of $1,000,000 for the acquisition, financing or refinancing by Goedeker of inventory at an interest rate of LIBOR plus 7.99%. There is no outstanding balance on the line of credit as of June 30, 2020. Pursuant to the loan and security agreement, Goedeker shall pay the following fees to Northpoint: (i) an audit fee for each audit conducted as determined by Northpoint, equal to the out-of-pocket expense incurred by Northpoint plus any minimum audit fee established by Northpoint; (ii) a fee for any returned payments equal to the lesser of the maximum amount permitted by law or $50; (iii) a late fee for each payment not received by the 25 th The loan and security agreement contains customary events of default, including in the event of (i) non-payment, (ii) a breach by Goedeker of any of its representations, warranties or covenants under the loan and security agreement or any other agreement entered into with Northpoint, or (iii) the bankruptcy or insolvency of Goedeker. The loan and security agreement contains customary representations, warranties and affirmative and negative financial and other covenants for a loan of this type. The loans are secured by a security interest in all of the inventory of Goedeker that is manufactured or sold by vendors identified in the loan and security agreement. In connection with the loan and security agreement, on June 24, 2019, 1847 Goedeker entered into a guaranty in favor of Northpoint, to guaranty the obligations of Goedeker under the loan and security agreement. Burnley Capital LLC On April 5, 2019, Goedeker, as borrower, and 1847 Goedeker entered into a loan and security agreement with Burnley Capital LLC ("Burnley") for revolving loans in an aggregate principal amount that will not exceed the lesser of (i) the borrowing base or (ii) $1,500,000 (provided that such amount may be increased to $3,000,000 in Burnley's sole discretion) minus reserves established Burnley at any time in accordance with the loan and security agreement. The "borrowing base" means an amount equal to the sum of the following: (i) the product of 85% multiplied by the liquidation value of Goedeker's inventory (net of all liquidation costs) identified in the most recent inventory appraisal by an appraiser acceptable to Burnley (ii) multiplied by Goedeker's eligible inventory (as defined in the loan and security agreement), valued at the lower of cost or market value, determined on a first-in-first-out basis. In connection with the closing of the Acquisition on April 5, 2019, Goedeker borrowed $744,000 under the loan and security agreement and issued a revolving note to Burnley in the principal amount of up to $1,500,000. There is no available borrowing base and the balance of the line of credit amounts to $456,104 as of June 30, 2020, comprised of principal of $524,938 and net of unamortized debt discount of $68,834. The revolving note matures on April 5, 2022, provided that at Burnley's sole and absolute discretion, it may agree to extend the maturity date for two successive terms of one year each. The revolving note bears interest at a per annum rate equal to the greater of (i) the LIBOR Rate (as defined in the loan and security agreement) plus 6.00% or (ii) 8.50%; provided that upon an event of default (as defined below) all loans, all past due interest and all fees shall bear interest at a per annum rate equal to the foregoing rate plus 3.00%. Goedeker shall pay interest accrued on the revolving note in arrears on the last day of each month commencing on April 30, 2019. Goedeker may at any time and from time to time prepay the revolving note in whole or in part. If at any time the outstanding principal balance on the revolving note exceeds the lesser of (i) the difference of the total loan amount minus any reserves and (ii) the borrowing base, then Goedeker shall immediately prepay the revolving note in an aggregate amount equal to such excess. In addition, in the event and on each occasion that any net proceeds (as defined in the loan and security agreement) are received by or on behalf of Goedeker or 1847 Goedeker in respect of any prepayment event following the occurrence and during the continuance of an event of default, Goedeker shall, immediately after such net proceeds are received, prepay the revolving note in an aggregate amount equal to 100% of such net proceeds. A "prepayment event" means (i) any sale, transfer, merger, liquidation or other disposition (including pursuant to a sale and leaseback transaction) of any property of Goedeker or 1847 Goedeker; (ii) a change of control (as defined in the loan and security agreement); (iii) any casualty or other insured damage to, or any taking under power of eminent domain or by condemnation or similar proceeding of, any property of Goedeker or 1847 Goedeker with a fair value immediately prior to such event equal to or greater than $25,000; (iv) the issuance by Goedeker of any capital stock or the receipt by Goedeker of any capital contribution; or (v) the incurrence by Goedeker or 1847 Goedeker of any indebtedness (as defined in the loan and security agreement), other than indebtedness permitted under the loan and security agreement. Under the loan and security agreement, Goedeker is required to pay a number of fees to Burnley, including the following: ● a commitment fee during the period from closing to the earlier of the maturity date or termination of Burnley's commitment to make loans under the loan and security agreement, which shall accrue at the rate of 0.50% per annum on the average daily difference of the total loan amount then in effect minus the sum of the outstanding principal balance of the revolving note, which such accrued commitment fees are due and payable in arrears on the first day of each calendar month and on the date on which Burnley's commitment to make loans under the loan and security agreement terminates, commencing on the first such date to occur after the closing date; ● an annual loan facility fee equal to 0.75% of the revolving commitment (i.e., the maximum amount that Goedeker may borrow under the revolving loan), which is fully earned on the closing date for the term of the loan (including any extension) but shall be due and payable on each anniversary of the closing date; ● a monthly collateral management fee for monitoring and servicing the revolving loan equal to $1,700 per month for the term of revolving note, which is fully earned and non-refundable as of the date of the loan and security agreement, but shall be payable monthly in arrears on the first day of each calendar month; provided that payment of the collateral management fee may be made, at the discretion of Burnley, by application of advances under the revolving loan or directly by Goedeker; and ● if the revolving loan is terminated for any reason, including by Burnley following an event of default, then Goedeker shall pay, as liquidated damages and compensation for the costs of being prepared to make funds available, an amount equal to the applicable percentage multiplied by the revolving commitment (i.e., the maximum amount that Goedeker may borrow under the revolving loan), wherein the term applicable percentage means (i) 3%, in the case of a termination on or prior to the first anniversary of the closing date, (ii) 2%, in the case of a termination after the first anniversary of the closing date but on or prior to the second anniversary thereof, and (iii) 0.5%, in the case of a termination after the second anniversary of the closing date but on or prior to the maturity date. The loan and security agreement contains customary events of default, including, among others: (i) for failure to pay principal and interest on the revolving note when due, or to pay any fees due under the loan and security agreement; (ii) if any representation, warranty or certification in the loan and security agreement or any document delivered in connection therewith is incorrect in any material respect; (iii) for failure to perform any covenant or agreement contained in the loan and security agreement or any document delivered in connection therewith; (iv) for the occurrence of any default in respect of any other indebtedness of more than $100,000; (v) for any voluntary or involuntary bankruptcy, insolvency or dissolution; (vi) for the occurrence of one or more judgments, non-interlocutory orders, decrees or arbitration awards involving in the aggregate a liability of $25,000 or more; (vii) if Goedeker or 1847 Goedeker, or officer thereof, is charged by a governmental authority, criminally indicted or convicted of a felony under any law that would reasonably be expected to lead to forfeiture of any material portion of collateral, or such entity is subject to an injunction restraining it from conducting its business; (viii) if Burnley determines that a material adverse effect (as defined in the loan and security agreement) has occurred; (ix) if a change of control (as defined in the loan and security agreement) occurs; (x) if there is any material damage to, loss, theft or destruction of property which causes, for more than thirty consecutive days beyond the coverage period of any applicable business interruption insurance, the cessation or substantial curtailment of revenue producing activities; (xi) if there is a loss, suspension or revocation of, or failure to renew any permit if it could reasonably be expected to have a material adverse effect; and (xii) for the occurrence of any default or event of default under the term loan with SBCC (as defined below), the 9% subordinated promissory note issued to Goedeker Television, the secured convertible promissory note issued to Leonite (as defined below) or any other debt that is subordinated to the revolving loan. The loan and security agreement contains customary representations, warranties and affirmative and negative financial and other covenants for a loan of this type. The revolving note is secured by a first priority security interest in all of the assets of Goedeker and 1847 Goedeker. In connection with such security interest, on April 5, 2019, (i) 1847 Goedeker entered into a pledge agreement with Burnley, pursuant to which 1847 Goedeker pledged the shares of Goedeker held by it to Burnley, and (ii) Goedeker entered into a deposit account control agreement with Burnley, SBCC and Montgomery Bank relating to the security interest in Goedeker's bank accounts. In addition, on April 5, 2019, the Company entered into a guaranty with Burnley to guaranty the obligations under the loan and security agreement upon the occurrence of certain prohibited acts described in the guaranty. The rights of Burnley to receive payments under the revolving note are subordinate to the rights of Northpoint under a subordination agreement that Burnley entered into with Northpoint. At June 30, 2020, Goedeker did not meet certain loan covenants under the loan and security agreement. The agreement requires compliance with the following ratios as a percentage of earnings before interest, taxes, depreciation, and amortization for the twelve-month period ended June 30, 2020. The table below shows the required ratio and actual ratio for such period. Covenant Actual Ratio Required Ratio Total debt ratio (2.9)x 4.0x Senior debt ratio (0.7)x 1.5x Interest coverage ratio (1.2)x 1.0x In addition, Goedeker was not in compliance with a requirement with respect to the liquidity ratio, which is the ratio of cash and available borrowings to customer deposits. At June 30, 2020, the actual ratio was 0.36x compared to a requirement of 0.35x. The loan and security agreement with SBCC described below contains the same covenants and a cross default provision, whereby a default under the Burnley loan and security agreement triggers a default under the SBCC loan and security agreement. Accordingly, the Company is in technical, not payment default, on these loan and security agreements and has classified such debt as a current liability. The Company has developed plans that will return it to full compliance including a recently received proposal from a new asset-based lender.	NOTE 10—LINES OF CREDIT Northpoint Commercial Finance LLC On June 24, 2019, Goedeker, as borrower, entered into a loan and security agreement with Northpoint Commercial Finance LLC ("Northpoint"), which was amended on August 2, 2019, for revolving loans up to an aggregate maximum loan amount of $1,000,000 for the acquisition, financing or refinancing by Goedeker of inventory at an interest rate of LIBOR plus 7.99%. There is no outstanding balance on the line of credit as of June 30, 2020. Pursuant to the loan and security agreement, Goedeker shall pay the following fees to Northpoint: (i) an audit fee for each audit conducted as determined by Northpoint, equal to the out-of-pocket expense incurred by Northpoint plus any minimum audit fee established by Northpoint; (ii) a fee for any returned payments equal to the lesser of the maximum amount permitted by law or $50; (iii) a late fee for each payment not received by the 25 th The loan and security agreement contains customary events of default, including in the event of (i) non-payment, (ii) a breach by Goedeker of any of its representations, warranties or covenants under the loan and security agreement or any other agreement entered into with Northpoint, or (iii) the bankruptcy or insolvency of Goedeker. The loan and security agreement contains customary representations, warranties and affirmative and negative financial and other covenants for a loan of this type. The loans are secured by a security interest in all of the inventory of Goedeker that is manufactured or sold by vendors identified in the loan and security agreement. In connection with the loan and security agreement, on June 24, 2019, 1847 Goedeker entered into a guaranty in favor of Northpoint, to guaranty the obligations of Goedeker under the loan and security agreement. Burnley Capital LLC On April 5, 2019, Goedeker, as borrower, and 1847 Goedeker entered into a loan and security agreement with Burnley Capital LLC ("Burnley") for revolving loans in an aggregate principal amount that will not exceed the lesser of (i) the borrowing base or (ii) $1,500,000 (provided that such amount may be increased to $3,000,000 in Burnley's sole discretion) minus reserves established Burnley at any time in accordance with the loan and security agreement. The "borrowing base" means an amount equal to the sum of the following: (i) the product of 85% multiplied by the liquidation value of Goedeker's inventory (net of all liquidation costs) identified in the most recent inventory appraisal by an appraiser acceptable to Burnley (ii) multiplied by Goedeker's eligible inventory (as defined in the loan and security agreement), valued at the lower of cost or market value, determined on a first-in-first-out basis. In connection with the closing of the Acquisition on April 5, 2019, Goedeker borrowed $744,000 under the loan and security agreement and issued a revolving note to Burnley in the principal amount of up to $1,500,000. There is no available borrowing base and the balance of the line of credit amounts to $456,104 as of June 30, 2020, comprised of principal of $524,938 and net of unamortized debt discount of $68,834. The revolving note matures on April 5, 2022, provided that at Burnley's sole and absolute discretion, it may agree to extend the maturity date for two successive terms of one year each. The revolving note bears interest at a per annum rate equal to the greater of (i) the LIBOR Rate (as defined in the loan and security agreement) plus 6.00% or (ii) 8.50%; provided that upon an event of default (as defined below) all loans, all past due interest and all fees shall bear interest at a per annum rate equal to the foregoing rate plus 3.00%. Goedeker shall pay interest accrued on the revolving note in arrears on the last day of each month commencing on April 30, 2019. Goedeker may at any time and from time to time prepay the revolving note in whole or in part. If at any time the outstanding principal balance on the revolving note exceeds the lesser of (i) the difference of the total loan amount minus any reserves and (ii) the borrowing base, then Goedeker shall immediately prepay the revolving note in an aggregate amount equal to such excess. In addition, in the event and on each occasion that any net proceeds (as defined in the loan and security agreement) are received by or on behalf of Goedeker or 1847 Goedeker in respect of any prepayment event following the occurrence and during the continuance of an event of default, Goedeker shall, immediately after such net proceeds are received, prepay the revolving note in an aggregate amount equal to 100% of such net proceeds. A "prepayment event" means (i) any sale, transfer, merger, liquidation or other disposition (including pursuant to a sale and leaseback transaction) of any property of Goedeker or 1847 Goedeker; (ii) a change of control (as defined in the loan and security agreement); (iii) any casualty or other insured damage to, or any taking under power of eminent domain or by condemnation or similar proceeding of, any property of Goedeker or 1847 Goedeker with a fair value immediately prior to such event equal to or greater than $25,000; (iv) the issuance by Goedeker of any capital stock or the receipt by Goedeker of any capital contribution; or (v) the incurrence by Goedeker or 1847 Goedeker of any indebtedness (as defined in the loan and security agreement), other than indebtedness permitted under the loan and security agreement. Under the loan and security agreement, Goedeker is required to pay a number of fees to Burnley, including the following: ● a commitment fee during the period from closing to the earlier of the maturity date or termination of Burnley's commitment to make loans under the loan and security agreement, which shall accrue at the rate of 0.50% per annum on the average daily difference of the total loan amount then in effect minus the sum of the outstanding principal balance of the revolving note, which such accrued commitment fees are due and payable in arrears on the first day of each calendar month and on the date on which Burnley's commitment to make loans under the loan and security agreement terminates, commencing on the first such date to occur after the closing date; ● an annual loan facility fee equal to 0.75% of the revolving commitment (i.e., the maximum amount that Goedeker may borrow under the revolving loan), which is fully earned on the closing date for the term of the loan (including any extension) but shall be due and payable on each anniversary of the closing date; ● a monthly collateral management fee for monitoring and servicing the revolving loan equal to $1,700 per month for the term of revolving note, which is fully earned and non-refundable as of the date of the loan and security agreement, but shall be payable monthly in arrears on the first day of each calendar month; provided that payment of the collateral management fee may be made, at the discretion of Burnley, by application of advances under the revolving loan or directly by Goedeker; and ● if the revolving loan is terminated for any reason, including by Burnley following an event of default, then Goedeker shall pay, as liquidated damages and compensation for the costs of being prepared to make funds available, an amount equal to the applicable percentage multiplied by the revolving commitment (i.e., the maximum amount that Goedeker may borrow under the revolving loan), wherein the term applicable percentage means (i) 3%, in the case of a termination on or prior to the first anniversary of the closing date, (ii) 2%, in the case of a termination after the first anniversary of the closing date but on or prior to the second anniversary thereof, and (iii) 0.5%, in the case of a termination after the second anniversary of the closing date but on or prior to the maturity date. The loan and security agreement contains customary events of default, including, among others: (i) for failure to pay principal and interest on the revolving note when due, or to pay any fees due under the loan and security agreement; (ii) if any representation, warranty or certification in the loan and security agreement or any document delivered in connection therewith is incorrect in any material respect; (iii) for failure to perform any covenant or agreement contained in the loan and security agreement or any document delivered in connection therewith; (iv) for the occurrence of any default in respect of any other indebtedness of more than $100,000; (v) for any voluntary or involuntary bankruptcy, insolvency or dissolution; (vi) for the occurrence of one or more judgments, non-interlocutory orders, decrees or arbitration awards involving in the aggregate a liability of $25,000 or more; (vii) if Goedeker or 1847 Goedeker, or officer thereof, is charged by a governmental authority, criminally indicted or convicted of a felony under any law that would reasonably be expected to lead to forfeiture of any material portion of collateral, or such entity is subject to an injunction restraining it from conducting its business; (viii) if Burnley determines that a material adverse effect (as defined in the loan and security agreement) has occurred; (ix) if a change of control (as defined in the loan and security agreement) occurs; (x) if there is any material damage to, loss, theft or destruction of property which causes, for more than thirty consecutive days beyond the coverage period of any applicable business interruption insurance, the cessation or substantial curtailment of revenue producing activities; (xi) if there is a loss, suspension or revocation of, or failure to renew any permit if it could reasonably be expected to have a material adverse effect; and (xii) for the occurrence of any default or event of default under the term loan with SBCC (as defined below), the 9% subordinated promissory note issued to Goedeker Television, the secured convertible promissory note issued to Leonite (as defined below) or any other debt that is subordinated to the revolving loan. The loan and security agreement contains customary representations, warranties and affirmative and negative financial and other covenants for a loan of this type. The revolving note is secured by a first priority security interest in all of the assets of Goedeker and 1847 Goedeker. In connection with such security interest, on April 5, 2019, (i) 1847 Goedeker entered into a pledge agreement with Burnley, pursuant to which 1847 Goedeker pledged the shares of Goedeker held by it to Burnley, and (ii) Goedeker entered into a deposit account control agreement with Burnley, SBCC and Montgomery Bank relating to the security interest in Goedeker's bank accounts. In addition, on April 5, 2019, the Company entered into a guaranty with Burnley to guaranty the obligations under the loan and security agreement upon the occurrence of certain prohibited acts described in the guaranty. The rights of Burnley to receive payments under the revolving note are subordinate to the rights of Northpoint under a subordination agreement that Burnley entered into with Northpoint. At June 30, 2020, Goedeker did not meet certain loan covenants under the loan and security agreement. The agreement requires compliance with the following ratios as a percentage of earnings before interest, taxes, depreciation, and amortization for the twelve-month period ended June 30, 2020. The table below shows the required ratio and actual ratio for such period. Covenant Actual Ratio Required Ratio Total debt ratio (2.9)x 4.0x Senior debt ratio (0.7)x 1.5x Interest coverage ratio (1.2)x 1.0x In addition, Goedeker was not in compliance with a requirement with respect to the liquidity ratio, which is the ratio of cash and available borrowings to customer deposits. At June 30, 2020, the actual ratio was 0.36x compared to a requirement of 0.35x. The loan and security agreement with SBCC described below contains the same covenants and a cross default provision, whereby a default under the Burnley loan and security agreement triggers a default under the SBCC loan and security agreement. Accordingly, the Company is in technical, not payment default, on these loan and security agreements and has classified such debt as a current liability. The Company has developed plans that will return it to full compliance including a recently received proposal from a new asset-based lender.

Notes Payable

Notes Payable	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 11—NOTES PAYABLE Small Business Community Capital II, L.P. On April 5, 2019, Goedeker, as borrower, and 1847 Goedeker entered into a loan and security agreement with Small Business Community Capital II, L.P. ("SBCC") for a term loan in the principal amount of $1,500,000, pursuant to which Goedeker issued to SBCC a term note in the principal amount of up to $1,500,000 and a ten-year warrant to purchase shares of the most senior capital stock of Goedeker equal to 5.0% of the outstanding equity securities of Goedeker on a fully-diluted basis for an aggregate price equal to $100. The Company classified the warrant as a derivative liability on the balance sheet of $122,344 and subject to remeasurement on every reporting period. The balance of the term note amounts to $877,604 as of June 30, 2020, comprised of principal of $1,130,826, capitalized PIK interest of $27,473, and net of unamortized debt discount of $122,375 and unamortized warrant feature of $158,321. The term note matures on April 5, 2023 and bears interest at the sum of the cash interest rate (defined as 11% per annum) plus the Paid-in-Kind ("PIK") interest rate (defined as 2% per annum); provided that upon an event of default all principal, past due interest and all fees shall bear interest at a per annum rate equal to the cash interest rate and the PIK interest rate, in each case plus 3.00%. Interest accrued at the cash interest rate shall be due and payable in arrears on the last day of each month commencing May 31, 2019. Interest accrued at the PIK interest rate shall be automatically capitalized, compounded and added to the principal amount of the term note on each last day of each quarter unless paid in cash on or prior to the last day of each quarter; provided that (i) interest accrued pursuant to an event of default shall be payable on demand, and (ii) in the event of any repayment or prepayment, accrued interest on the principal amount repaid or prepaid (including interest accrued at the PIK interest rate and not yet added to the principal amount of term note) shall be payable on the date of such repayment or prepayment. Notwithstanding the foregoing, all interest on term note, whether accrued at the cash interest rate or the PIK interest rate, shall be due and payable in cash on the maturity date unless payment is sooner required by the loan and security agreement. Goedeker must repay to SBCC on the last business day of each March, June, September and December, commencing with the last business day of June 2019, an aggregate principal amount of the term note equal to $93,750, regardless of any prepayments made, and must pay the unpaid principal on the maturity date unless payment is sooner required by the loan and security agreement. Goedeker may prepay the term note in whole or in part from time to time; provided that if such prepayment occurs (i) prior to the first anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 5.0% of such prepayment, (ii) prior to the second anniversary of the closing date and on or after the first anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 3.0% of such prepayment, or (iii) prior to the third anniversary of the closing date and on or after the second anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 1.0% of such prepayment, in each case as liquidated damages for damages for loss of bargain to SBCC. In addition, in the event and on each occasion that any net proceeds (as defined in the loan and security agreement) are received by or on behalf of Goedeker or 1847 Goedeker in respect of any prepayment event following the occurrence and during the continuance of an event of default, Goedeker shall, immediately after such net proceeds are received, prepay the term note in an aggregate amount equal to 100% of such net proceeds. A "prepayment event" means (i) any sale, transfer, merger, liquidation or other disposition (including pursuant to a sale and leaseback transaction) of any property of Goedeker or 1847 Goedeker; (ii) a change of control (as defined in the loan and security agreement); (iii) any casualty or other insured damage to, or any taking under power of eminent domain or by condemnation or similar proceeding of, any property of Goedeker or 1847 Goedeker with a fair value immediately prior to such event equal to or greater than $25,000; (iv) the issuance by Goedeker of any capital stock or the receipt by Goedeker of any capital contribution; or (v) the incurrence by Goedeker or 1847 Goedeker of any indebtedness (as defined in the loan and security agreement), other than indebtedness permitted under the loan and security agreement. The loan and security agreement with SBCC contains the same events of default as the loan and security agreement with Burnley, provided that the reference to the term loan in the cross-default provision refers instead to the revolving loan. The loan and security agreement contains customary representations, warranties and affirmative and negative financial and other covenants for a loan of this type. The term note is secured by a second priority security interest (subordinate to the revolving loan) in all of the assets of Goedeker and 1847 Goedeker. In connection with such security interest, on April 5, 2019, (i) 1847 Goedeker entered into a pledge agreement with SBCC, pursuant to which 1847 Goedeker pledged the shares of Goedeker held by it to SBCC, and (ii) Goedeker entered deposit account control agreement with Burnley, SBCC and Montgomery Bank relating to the security interest in Goedeker's bank accounts. In addition, on April 5, 2019, the Company entered into a guaranty with SBCC to guaranty the obligations under the loan and security agreement upon the occurrence of certain prohibited acts described in the guaranty. The rights of SBCC to receive payments under the term note are subordinate to the rights of Northpoint and Burnley under separate subordination agreements that SBCC entered into with them. As noted above, the Company is in technical, not payment default, on this loan and security agreement and has classified such debt as a current liability. Home State Bank On June 13, 2018, Neese entered into a term loan agreement with Home State Bank, pursuant to which Neese issued a promissory note to Home State Bank in the principal amount of $3,654,074 with an annual interest rate of 6.85% with covenants to maintain a minimum debt coverage ratio of 1.00 to 1.25 measured at December 31, 2019. Neese did not comply with this covenant for the year ended December 31, 2019. Accordingly, because of the violation of this covenant and because the loan matured July 20, 2020, the loan is classified as a current liability in the balance sheet. Pursuant to the terms of the note, Neese will make semi-annual payments of $302,270 beginning on January 20, 2019 and continuing every six months thereafter until July 20, 2020, the maturity date; provided however, that Neese will pay the note in full immediately upon demand by Home State Bank. The principal balance of the note amounts to $2,953,867 as of June 30, 2020. The loan agreement contains customary representations and warranties. Pursuant to the terms of the loan agreement and the note, an "event of default" includes: (i) if Neese fails to make any payment when due under the note; (ii) if Neese fails to comply with or to perform any other term, obligation, covenant or condition contained in the note or in any of the related documents or to comply with or to perform any term, obligation, covenant or condition contained in any other agreement between Home State Bank and Neese; (iii) if Neese defaults under any loan, extension of credit, security agreement, purchase or sales agreement, or any other agreement, in favor of any other creditor or person that may materially affect any of Home State Bank's property or Neese's ability to repay the note or perform Neese's obligations under the note or any of the related documents; (iv) if any warranty, representation or statement made or furnished to Home State Bank by Neese or on Neese's behalf under the note or the related documents is false or misleading in any material respect; (v) upon the dissolution or termination of Neese's existence as a going business, the insolvency of Neese, the appointment of a receiver for any part of Neese's property, any assignment for the benefit of creditors, any type of creditor workout, or the commencement of any proceeding under any bankruptcy or insolvency laws by or against Neese, (vi) upon commencement of foreclosure or forfeiture proceedings by any creditor of Neese or by any governmental agency against any collateral securing the loan; and (vii) if a material adverse change occurs in Neese's financial condition, or Home State Bank believes the prospect of payment or performance of the note is impaired. If any event of default occurs, all commitments and obligations of Home State Bank immediately will terminate and, at Home State Bank's option, all indebtedness immediately will become due and payable, all without notice of any kind to Neese. Additionally, upon an event of default, the interest rate on the note will be increased by 3 percentage points. However, in no event will the interest rate exceed the maximum interest rate limitations under applicable law. The loan is secured by inventory, accounts receivable, and certain fixed assets of Neese. The loan agreement limited the payment of interest on certain promissory notes to $40,000 annually. The Company continues to accrue interest at the contractual amounts. Such accruals (in excess of $40,000 in interest on the promissory notes) are shown as long-term accrued expenses in the accompanying balance sheet as of June 30, 2020. On July 30, 2020, Home State Bank renewed this loan to July 30, 2022. See Footnote 20, Subsequent Events. If the Company sells property, plant, and equipment securing the loan, it must remit the appraised value of the equipment to Home State Bank. During the six months ended June 30, 2020 and 2019, $145,690 and $21,500, respectively, was remitted to Home State Bank pursuant to this requirement. The Company adopted ASU 2015-03 by deducting debt issuance costs from the long-term portion of the loan. Amortization of debt issuance costs totaled $10,173 and $16,200 for the six months ended June 30, 2020 and 2019, respectively. 9% Subordinated Promissory Note A portion of the purchase price for the Goedeker Acquisition was paid by the issuance by Goedeker to Steve Goedeker, as representative of Goedeker Television, of a 9% subordinated promissory note in the principal amount of $4,100,000. The note will accrue interest at 9% per annum, amortized on a five-year straight-line basis and payable quarterly in accordance with the amortization schedule attached thereto, and mature on April 5, 2023. The remaining balance of the note at June 30, 2020 is $3,395,243, comprised of principal of $3,930,293 and net of unamortized debt discount of $535,050. Pursuant to the settlement agreement described above (see Note 9), the parties entered into an amendment and restatement of the note that will become effective as of the closing of the IPO, pursuant to which (i) the principal amount of the existing note shall be increased by $250,0000, (ii) upon the closing of the IPO, Goedeker agreed to make all payments of principal and interest due under the note through the date of the closing, and (iii) from and after the closing, the interest rate of the note shall be increased from 8% to 12%. Goedeker also agreed to grant to the sellers, Goedeker Television, Steve Goedeker and Mike Goedeker, a security interest in all of the assets of Goedeker to secure its obligations under the amended and restated note and entered into a security agreement with them that will become effective upon the closing of the IPO. At the closing of the IPO, Goedeker agreed to pay $516,301 to the sellers, which is equal to the principal due and owing for quarters 2, 3 and 4 under the note plus accrued interest thereon, which is equal to $324,672 as of June 1, 2020 and will accrue at a rate of $984 per day thereafter. Goedeker has the right to redeem all or any portion of the note at any time prior to the maturity date without premium or penalty of any kind. The note contains customary events of default, including in the event of (i) non-payment, (ii) a default by Goedeker of any of its covenants under the asset purchase agreement or any other agreement entered into in connection with the asset purchase agreement, or a breach of any of representations or warranties under such documents, or (iii) the bankruptcy of Goedeker. The note also contains a cross default provision which provides that if there occurs with respect to the revolving loan with Burnley or the term loan with SBCC (A) a default with respect to any payment obligation thereunder that entitles the holder thereof to declare such indebtedness to be due and payable prior to its stated maturity or (B) any other default thereunder that entitles, and has caused, the holder thereof to declare such indebtedness to be due and payable prior to maturity. Since the defaults under the loans with Burnley and SBCC are not payment defaults, they fall under clause (B) above and would require Burnley or SBCC to accelerate the payment of indebtedness under their notes (which they have not done) before the cross default provisions would result in a default under this note. The rights of the holder to receive payments under the note are subordinate to the rights of Northpoint, Burnley and SBCC under separate subordination agreements that the holder entered into with them. 10% Promissory Note A portion of the purchase price for the acquisition of Neese was paid by the issuance of a promissory note in the principal amount of $1,025,000 by 1847 Neese and Neese to the sellers of Neese. The note bears interest on the outstanding principal amount at the rate of ten percent (10%) per annum and was due and payable in full on March 3, 2018; provided, however, that the unpaid principal, and all accrued, but unpaid, interest thereon shall be prepaid if at any time, and from time to time, the cash on hand of 1847 Neese and Neese exceeds $250,000 and, then, the prepayment shall be equal to the amount of cash in excess of $200,000 until the unpaid principal and accrued, but unpaid, interest thereon is fully prepaid. The note contains customary events of default, including in the event of: (i) non-payment; (ii) a default by 1847 Neese or Neese of any of their covenants under the stock purchase agreement or any other agreement entered into in connection with the stock purchase agreement, or a breach of any of their representations or warranties under such documents; or (iii) the bankruptcy of 1847 Neese or Neese. The note has not been repaid; thus, the Company is in default under this note. Under terms of the term loan with Home State Bank described above, this note may not be paid until the term loan is paid in full. The payees on the note agreed to the modification of its terms by signing the loan agreement for the Home State Bank term loan. Accordingly, the loan is shown as a long-term liability as of June 30, 2020. Additionally, the term loan lender limits the payment of interest on this note to $40,000 annually. The Company continues to accrue interest at the contract rate; however, given the limitations of the term loan, all accrued interest in excess of $40,000 is included in long-term accrued expenses. 8% Subordinated Amortizing Promissory Note A portion of the purchase price for acquisition of Asien's was paid by the issuance of an 8% subordinated amortizing promissory note in the principal amount of $200,000 by 1847 Asien to the Seller. Interest on the outstanding principal amount will be payable quarterly at the rate of eight percent (8%) per annum. The outstanding principal amount of the note will amortize on a one-year straight-line basis in accordance with a specified amortization schedule, with all unpaid principal and accrued, but unpaid interest being fully due and payable on May 28, 2021. The remaining balance of the note at June 30, 2020 is $201,447, comprised of principal of $200,000 and accrued interest of $1,447. The note contains customary events of default, including in the event of (i) non-payment, (ii) a default by 1847 Asien of any of its covenants under the stock purchase agreement, the note, or any other agreement entered into in connection with the stock purchase agreement, or a breach of any of its representations or warranties under such documents, or (iii) the bankruptcy of 1847 Asien. The right of the Seller to receive payments under the note is subordinated to all indebtedness of 1847 Asien to banks, insurance companies and other financial institutions or funds, and federal or state taxation authorities. Demand Promissory Note A portion of the purchase price for acquisition of Asien's was paid by the issuance of demand promissory note in the principal amount of $655,000 by 1847 Asien to the Seller. The note accrues interest at a rate of one percent (1%) computed on the basis of a 360-day year. Principal and accrued interest on the note shall be payable 24 hours after written demand by the Seller. The note was repaid in June 2020. PPP Loans On April 8, 2020, April 10, 2020 and prior to the acquisition on April 28, 2020, Goedeker, Neese and Asien received $642,600, $383,600 and $357,500, respectively, in Payroll Protection Program ("PPP") loans from the United States Small Business Administration ("SBA") under provisions of the Coronavirus Aid, Relief and Economic Security Act ("CARES Act"). The PPP loans have two-year terms and bear interest at a rate of 1.0% per annum. Monthly principal and interest payments are deferred for six months after the date of disbursement. The PPP loans may be prepaid at any time prior to maturity with no prepayment penalties. The PPP loans contain events of default and other provisions customary for loans of this type. The PPP provides that the PPP loans may be partially or wholly forgiven if the funds are used for certain qualifying expenses as described in the CARES Act. Goedeker, Neese and Asien intend to use the proceeds from the PPP loans for qualifying expenses and to apply for forgiveness of the PPP loans in accordance with the terms of the CARES Act. The Company has classified $612,417 of the PPP loans as current liabilities and $771,283 as long-term liabilities pending SBA clarification of the final loan terms. TVT Direct Funding LLC On May 28, 2020, 1847 Asien and Asien's entered into an agreement of sale of future receipts with TVT Direct Funding LLC ("TVT"), pursuant to which 1847 Asien and Asien's agreed to sell future receivables with a value of $685,000 to TVT for a purchase price of $500,000. 1847 Asien and Asien's agreed to deliver to TVT 20% of its weekly future receipts, or approximately $23,300, over the course of an estimated seven-month term, or such date when the above amount of receivables has been delivered to TVT. 1847 Asien used the proceeds from this sale to finance the Asien's Acquisition. In addition to all other sums due to TVT under this agreement, 1847 Asien and Asien's agreed to pay to TVT certain additional fees, including a one-time origination fees of $25,000, as reimbursement of costs incurred by TVT for financial and legal due diligence. The future payments under the TVT agreement are secured by a subordinated security interest in all of the tangible and intangible assets of 1847 Asien and Asien's. The remaining balance of the note at June 30, 2020 is $410,374, comprised of principal of $591,803 and net of unamortized debt discount of $181,429. The agreement with TVT contains customary events of default, including the occurrence of the following: (i) a violation by 1847 Asien or Asien's of any term, condition or covenant in the agreement other than as the result of Asien's business to ceases its operations, (ii) any representation or warranty made by 1847 Asien or Asien's is proven to have been incorrect, false or misleading in any material respect when made, and (iii) a default by 1847 Asien or Asien's under any of the terms, covenants and conditions of any other agreement with TVT, if any. 4.5% Unsecured Promissory Note On October 30, 2017, the Asien entered into a stock repurchase agreement with Paul A. Gwilliam and Terri L. Gwilliam, co-trustees of the Gwilliam Family Trust (Paul and Terri) pursuant to which Asien's Appliance, Inc. issued to Paul and Terri a unsecured promissory note in the aggregate principal amount of $540,000 for a term of 5 years or 60 months. The note bears interest at the rate of the 4.25% per annum. The balance on the note is $65,374 as of June 30, 2020. Loans on Vehicles The Company entered into a three Retail Installment Sale contracts used as company's delivery trucks pursuant to which Asien's Appliance, Inc. agreed to finance at rates ranging 3.98% to 6.99% with an aggregate remaining principal amount of $79,498 as of June 30, 2020.	NOTE 11—NOTES PAYABLE Small Business Community Capital II, L.P. On April 5, 2019, Goedeker, as borrower, and 1847 Goedeker entered into a loan and security agreement with Small Business Community Capital II, L.P. ("SBCC") for a term loan in the principal amount of $1,500,000, pursuant to which Goedeker issued to SBCC a term note in the principal amount of up to $1,500,000 and a ten-year warrant to purchase shares of the most senior capital stock of Goedeker equal to 5.0% of the outstanding equity securities of Goedeker on a fully-diluted basis for an aggregate price equal to $100. The Company classified the warrant as a derivative liability on the balance sheet of $122,344 and subject to remeasurement on every reporting period. The balance of the note amounts to $999,201 as of December 31, 2019, comprised of principal of $1,312,500, capitalized PIK interest of $21,204, and net of unamortized debt discount of $144,625 and unamortized warrant feature of $189,879. The term note matures on April 5, 2023 and bears interest at the sum of the cash interest rate (defined as 11% per annum) plus the Paid-in-Kind ("PIK") interest rate (defined as 2% per annum); provided that upon an event of default all principal, past due interest and all fees shall bear interest at a per annum rate equal to the cash interest rate and the PIK interest rate, in each case plus 3.00%. Interest accrued at the cash interest rate shall be due and payable in arrears on the last day of each month commencing May 31, 2019. Interest accrued at the PIK interest rate shall be automatically capitalized, compounded and added to the principal amount of the term note on each last day of each quarter unless paid in cash on or prior to the last day of each quarter; provided that (i) interest accrued pursuant to an event of default shall be payable on demand, and (ii) in the event of any repayment or prepayment, accrued interest on the principal amount repaid or prepaid (including interest accrued at the PIK interest rate and not yet added to the principal amount of term note) shall be payable on the date of such repayment or prepayment. Notwithstanding the foregoing, all interest on term note, whether accrued at the cash interest rate or the PIK interest rate, shall be due and payable in cash on the maturity date unless payment is sooner required by the loan and security agreement. Goedeker must repay to SBCC on the last business day of each March, June, September and December, commencing with the last business day of June 2019, an aggregate principal amount of the term note equal to $93,750, regardless of any prepayments made, and must pay the unpaid principal on the maturity date unless payment is sooner required by the loan and security agreement. Goedeker may prepay the term note in whole or in part from time to time; provided that if such prepayment occurs (i) prior to the first anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 5.0% of such prepayment, (ii) prior to the second anniversary of the closing date and on or after the first anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 3.0% of such prepayment, or (iii) prior to the third anniversary of the closing date and on or after the second anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 1.0% of such prepayment, in each case as liquidated damages for damages for loss of bargain to SBCC. In addition, in the event and on each occasion that any net proceeds (as defined in the loan and security agreement) are received by or on behalf of Goedeker or 1847 Goedeker in respect of any prepayment event following the occurrence and during the continuance of an event of default, Goedeker shall, immediately after such net proceeds are received, prepay the term note in an aggregate amount equal to 100% of such net proceeds. A "prepayment event" means (i) any sale, transfer, merger, liquidation or other disposition (including pursuant to a sale and leaseback transaction) of any property of Goedeker or 1847 Goedeker; (ii) a change of control (as defined in the loan and security agreement); (iii) any casualty or other insured damage to, or any taking under power of eminent domain or by condemnation or similar proceeding of, any property of Goedeker or 1847 Goedeker with a fair value immediately prior to such event equal to or greater than $25,000; (iv) the issuance by Goedeker of any capital stock or the receipt by Goedeker of any capital contribution; or (v) the incurrence by Goedeker or 1847 Goedeker of any indebtedness (as defined in the loan and security agreement), other than indebtedness permitted under the loan and security agreement. The loan and security agreement with SBCC contains the same events of default as the loan and security agreement with Burnley, provided that the reference to the term loan in the cross-default provision refers instead to the revolving loan. The loan and security agreement contains customary representations, warranties and affirmative and negative financial and other covenants for a loan of this type. The term note is secured by a second priority security interest (subordinate to the revolving loan) in all of the assets of Goedeker and 1847 Goedeker. In connection with such security interest, on April 5, 2019, (i) 1847 Goedeker entered into a pledge agreement with SBCC, pursuant to which 1847 Goedeker pledged the shares of Goedeker held by it to SBCC, and (ii) Goedeker entered deposit account control agreement with Burnley, SBCC and Montgomery Bank relating to the security interest in Goedeker's bank accounts. In addition, on April 5, 2019, the Company entered into a guaranty with SBCC to guaranty the obligations under the loan and security agreement upon the occurrence of certain prohibited acts described in the guaranty. The rights of SBCC to receive payments under the term note are subordinate to the rights of Northpoint and Burnley under separate subordination agreements that SBCC entered into with them. As noted above, the Company is in technical, not payment default, on this loan and security agreement and has classified such debt as a current liability. Home State Bank On June 13, 2018, Neese entered into a term loan agreement with Home State Bank, pursuant to which Neese issued a promissory note to Home State Bank in the principal amount of $3,654,074 with an annual interest rate of 6.85% with covenants to maintain a minimum debt coverage ratio of 1.00 to 1.25 measured at December 31, 2019. Neese did not comply with this covenant for the year ended December 31, 2019. Accordingly, because of the violation of this covenant and because the loan matures July 20, 2020, the loan is classified as a current liability in the December 31, 2019 balance sheet. Pursuant to the terms of the note, Neese will make semi-annual payments of $302,270 beginning on January 20, 2019 and continuing every six months thereafter until July 20, 2020, the maturity date; provided however, that Neese will pay the note in full immediately upon demand by Home State Bank. The balance of the note amounts to $3,299,364 as of December 31, 2019, comprised of principal of $3,309,537 and net of unamortized debt discount of $10,173. The loan agreement contains customary representations and warranties. Pursuant to the terms of the loan agreement and the note, an "event of default" includes: (i) if Neese fails to make any payment when due under the note; (ii) if Neese fails to comply with or to perform any other term, obligation, covenant or condition contained in the note or in any of the related documents or to comply with or to perform any term, obligation, covenant or condition contained in any other agreement between Home State Bank and Neese; (iii) if Neese defaults under any loan, extension of credit, security agreement, purchase or sales agreement, or any other agreement, in favor of any other creditor or person that may materially affect any of Home State Bank's property or Neese's ability to repay the note or perform Neese's obligations under the note or any of the related documents; (iv) if any warranty, representation or statement made or furnished to Home State Bank by Neese or on Neese's behalf under the note or the related documents is false or misleading in any material respect; (v) upon the dissolution or termination of Neese's existence as a going business, the insolvency of Neese, the appointment of a receiver for any part of Neese's property, any assignment for the benefit of creditors, any type of creditor workout, or the commencement of any proceeding under any bankruptcy or insolvency laws by or against Neese, (vi) upon commencement of foreclosure or forfeiture proceedings by any creditor of Neese or by any governmental agency against any collateral securing the loan; and (vii) if a material adverse change occurs in Neese's financial condition, or Home State Bank believes the prospect of payment or performance of the note is impaired. If any event of default occurs, all commitments and obligations of Home State Bank immediately will terminate and, at Home State Bank's option, all indebtedness immediately will become due and payable, all without notice of any kind to Neese. Additionally, upon an event of default, the interest rate on the note will be increased by 3 percentage points. However, in no event will the interest rate exceed the maximum interest rate limitations under applicable law. The loan is secured by inventory, accounts receivable, and certain fixed assets of Neese. The loan agreement limited the payment of interest on certain promissory notes (See Note 13) to $40,000 annually or fees to the Company's manager. The Company continues to accrue interest and management fee at the contractual amounts. Such accruals (in excess of $40,000 in interest on the promissory notes) are shown as long-term accrued expenses in the accompanying balance sheet as of December 31, 2019. If the Company sells property, plant, and equipment securing the loan, it must remit the appraised value of the equipment to Home State Bank. During the year ended December 31, 2019, $30,500 was remitted to Home State Bank pursuant to this requirement. During the year ended December 31, 2019, Home State Bank advanced $27,000 against the term loan to pay the annual liability insurance premium. The Company adopted ASU 2015-03 by deducting $220,379 of net debt issuance costs from the term loan. Amortization of debt issuance costs totaled $32,206 for the year ended December 31, 2019, leaving an ending balance of $10,073 at year end. 9% Subordinated Promissory Note As noted above, a portion of the purchase price for the Acquisition was paid by the issuance by Goedeker to Steve Goedeker, as representative of Goedeker Television, of a 9% subordinated promissory note in the principal amount of $4,100,000. The note will accrue interest at 9% per annum, amortized on a five-year straight-line basis and payable quarterly in accordance with the amortization schedule attached thereto, and mature on April 5, 2023. The remaining balance of the note at December 31, 2019 is $3,300,444, comprised of principal of $3,930,292 and net of unamortized debt discount of $629,848. Goedeker has the right to redeem all or any portion of the note at any time prior to the maturity date without premium or penalty of any kind. The note contains customary events of default, including in the event of (i) non-payment, (ii) a default by Goedeker of any of its covenants under the asset purchase agreement or any other agreement entered into in connection with the asset purchase agreement, or a breach of any of representations or warranties under such documents, or (iii) the bankruptcy of Goedeker. The note also contains a cross default provision which provides that if there occurs with respect to the revolving loan with Burnley or the term loan with SBCC (A) a default with respect to any payment obligation thereunder that entitles the holder thereof to declare such indebtedness to be due and payable prior to its stated maturity or (B) any other default thereunder that entitles, and has caused, the holder thereof to declare such indebtedness to be due and payable prior to maturity. Since the defaults under the loans with Burnley and SBCC are not payment defaults, they fall under clause (B) above and would require Burnley or SBCC to accelerate the payment of indebtedness under their notes (which they have not done) before the cross default provisions would result in a default under this note. The rights of the holder to receive payments under the note are subordinate to the rights of Northpoint, Burnley and SBCC under separate subordination agreements that the holder entered into with them. 8% Vesting Promissory Note A portion of the purchase price for the acquisition of Neese was paid by the issuance of an 8% vesting promissory note in the principal amount of $1,875,000 (which was determined to have no fair value as of December 31, 2019 and 2018) by 1847 Neese and Neese to the sellers of Neese. Payment of the principal and accrued interest on the note was subject to vesting in the event that Neese met Adjusted EBITDA (as defined in the note) targets of $1,300,000 for the fiscal years ended December 31, 2017, 2018 and 2019 and a contingent consideration subject to fair market valuation adjustment at each reporting period. The note bore interest on the vested portion of the principal amount at the rate of eight percent (8%) per annum and was to be due and payable in full on June 30, 2020. Neese did not meet the Adjusted EBITDA target of $1,300,000 for the fiscal year ended December 31, 2017. At June 30, 2018, management made the determination that the vesting note payable had no value because it estimated that the Adjusted EBITDA target of $1,300,000 for both 2018 and 2019 would be not attained, thus eliminating the requirement for a payment under terms of the note payable. As expected, Neese did not meet the Adjusted EBITDA target for the fiscal years ended December 31, 2019. As a result, this note did not vest and no amounts are payable. 10% Promissory Note A portion of the purchase price for the acquisition of Neese was paid by the issuance of a promissory note in the principal amount of $1,025,000 by 1847 Neese and Neese to the sellers of Neese. The promissory note bears interest on the outstanding principal amount at the rate of ten percent (10%) per annum and was due and payable in full on March 3, 2018; provided, however, that the unpaid principal, and all accrued, but unpaid, interest thereon shall be prepaid if at any time, and from time to time, the cash on hand of 1847 Neese and Neese exceeds $250,000 and, then, the prepayment shall be equal to the amount of cash in excess of $200,000 until the unpaid principal and accrued, but unpaid, interest thereon is fully prepaid. The promissory note contains the same events of default as the vesting promissory note. The promissory note has not been repaid, thus the Company is in default under this note. Under terms of the term loan with Home State Bank described in Note 11, this note may not be paid until the term loan is paid in full. The payees on the note agreed to the modification of its terms by signing the loan agreement for the Home State Bank term loan. Accordingly, the loan is shown as a long-term liability as of December 31, 2019. Additionally, the term loan lender limits the payment of interest on this note to $40,000 annually. The Company continues to accrue interest at the contract rate; however, given the limitations of the term loan, all accrued interest in excess of $40,000 is included in long-term accrued expenses.

Floor Plan Loans Payable

Floor Plan Loans Payable	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Floor Plan Loans Payable [Abstract]
FLOOR PLAN LOANS PAYABLE	NOTE 12—FLOOR PLAN LOANS PAYABLE At June 30, 2020 and December 31, 2019, $0 and $10,581, respectively, of machinery and equipment inventory was pledged to secure a floor plan loan from a commercial lender. The Company must remit proceeds from the sale of the secured inventory to the floor plan lender and pays a finance charge that can vary monthly at the option of the lender. The balance of the floor plan payable as of June 30, 2020 and December 31, 2019 amounted to $0 and $10,581, respectively. The balance of the floor plan payable was repaid in the six months ended June 30, 2020.	NOTE 12—FLOOR PLAN LOANS PAYABLE At December 31, 2019 and 2018, $10,581 and $109,100 of machinery and equipment inventory was pledged to secure a floor plan loan from a commercial lender. The Company must remit proceeds from the sale of the secured inventory to the floor plan lender and pays a finance charge that can vary monthly at the option of the lender. The balance of the floor plan payable as of December 31, 2019 and 2018 amounted to $10,581 and $109,100, respectively.

Convertible Promissory Note

Convertible Promissory Note	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Convertible Promissory Note [Abstract]
CONVERTIBLE PROMISSORY NOTE	NOTE 13—CONVERTIBLE PROMISSORY NOTE On April 5, 2019, the Company, 1847 Goedeker and Goedeker (collectively, "1847") entered into a securities purchase agreement with Leonite Capital LLC, a Delaware limited liability company ("Leonite"), pursuant to which 1847 issued to Leonite a secured convertible promissory note in the aggregate principal amount of $714,286 due April 5, 2020. As additional consideration for the purchase of the note, (i) the Company issued to Leonite 50,000 common shares, (ii) the Company issued to Leonite a five-year warrant to purchase 200,000 common shares at an exercise price of $1.25 per share (subject to adjustment), which may be exercised on a cashless basis, and (iii) 1847 Goedeker issued to Leonite shares of common stock equal to a 7.5% non-dilutable interest in 1847 Goedeker. The note carries an original issue discount of $64,286 to cover Leonite's legal fees, accounting fees, due diligence fees and/or other transactional costs incurred in connection with the purchase of the note. Furthermore, the Company issued 50,000 shares of common stock valued at $137,500 and a debt-discount related to the warrants valued at $292,673. The Company amortized $129,343 of financing costs related to the shares and warrants in the six months ended June 30, 2020. On May 11, 2020, 1847 and Leonite entered into a first amendment to secured convertible promissory note, pursuant to which the parties agreed (i) to extend the maturity date of the note to October 5, 2020, (ii) that 1847's failure to repay the note on the original maturity date of April 5, 2020 shall not constitute and event of default under the note and (iii) to increase the principal amount of the note by $207,145, as a forbearance fee. Notwithstanding the foregoing, in the event that 1847 completes an offering of debt, equity, or closes on an asset sale (other than in the ordinary course of business), then 1847 agreed to promptly use the net proceeds of such offering to repay Leonite; provided that, in no event shall this requirement cause 1847 to default on any of its agreements and obligations that were outstanding at the time of the amendment. In connection with the amendment, (i) the Company issued to Leonite another five-year warrant to purchase 200,000 common shares at an exercise price of $1.25 per share (subject to adjustment), which may be exercised on a cashless basis and (ii) upon closing of the Asien's Acquisition, 1847 Asien issued to Leonite shares of common stock equal to a 5% interest in 1847 Asien. The amendment represented a prepayments of principal and accrued interest resulting in a loss on extinguishment of debt of $773,856. On May 4, 2020, Leonite converted $100,000 of the outstanding balance of the note into 100,000 common shares resulting is a loss on conversion of debt of $175,000. The remaining net principal balance of the note is $821,437 at June 30, 2020. The note bears interest at the rate of the greater of (i) 12% per annum and (ii) the prime rate as set forth in the Wall Street Journal on April 5, 2019 plus 6.5% guaranteed over the holding period on the unconverted principal amount, on the terms set forth in the note (the "Stated Rate"). Any amount of principal or interest on the note which is not paid by the maturity date shall bear interest at the rate at the lesser of 24% per annum or the maximum legal amount permitted by law (the "Default Interest"). Beginning on May 5, 2019 and on the same day of each and every calendar month thereafter throughout the term of the note, 1847 shall make monthly payments of interest only due under the note to Leonite at the Stated Rate as set forth above. 1847 shall pay to Leonite on an accelerated basis any outstanding principal amount of the note, along with accrued, but unpaid interest, from: (i) net proceeds of any future financings by the Company, but not its subsidiaries, whether debt or equity, or any other financing proceeds, except any transaction having a specific use of proceeds requirement that such proceeds are to be used exclusively to purchase the assets or equity of an unaffiliated business and the proceeds are used accordingly; (ii) net proceeds from any sale of assets of 1847 or any of its subsidiaries other than sales of assets in the ordinary course of business or receipt by 1847 or any of its subsidiaries of any tax credits, subject to rights of Goedeker, or other financing sources of 1847 (including its subsidiaries) existing prior to the date of the note; and (iii) net proceeds from the sale of any assets outside of the ordinary course of business or securities in any subsidiary. Unless an event of default as set forth in the note has occurred, 1847 has the right to prepay principal amount of, and any accrued and unpaid interest on, the note at any time prior to the maturity date at 115% of the principal amount (the "Premium"), provided, however, that if the prepayment is the result of any of the occurrence of any of the transactions described in subparagraphs (i), (ii) or (iii) above then such prepayment shall be the unpaid principal amount, plus accrued and unpaid interest and other amounts due but without the Premium. The note contains customary events of default, including in the event of (i) non-payment, (ii) a breach by 1847 of its covenants under the securities purchase agreement or any other agreement entered into in connection with the securities purchase agreement, or a breach of any of representations or warranties under the note, or (iii) the bankruptcy of 1847. The note also contains a cross default provision, whereby a default by 1847 of any covenant or other term or condition contained in any of the other financial instrument issued by of 1847 to Leonite or any other third party after the passage all applicable notice and cure or grace periods that results in a material adverse effect shall, at Leonite's option, be considered a default under the note, in which event Leonite shall be entitled to apply all rights and remedies under the terms of the note. Under the note, Leonite has the right at any time at its option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the note into fully paid and non-assessable common shares or any shares of capital stock or other securities of the Company into which such common shares may be changed or reclassified. The number of common shares to be issued upon each conversion of the note shall be determined by dividing the conversion amount by the applicable conversion price then in effect. The conversion amount is the sum of: (i) the principal amount of the note to be converted plus (ii) at Leonite's option, accrued and unpaid interest, plus (iii) at Leonite's option, Default Interest, if any, plus (iv) Leonite's expenses relating to a conversion, plus (v) at Leonite's option, any amounts owed to Leonite. The conversion price shall be $1.00 per share (subject to adjustment as further described in the note for common share distributions and splits, certain fundamental transactions, and anti-dilution adjustments), provided that at any time after any event of default under the note, the conversion price shall immediately be equal to the lesser of (i) such conversion price less 40%; and (ii) the lowest weighted average price of the common shares during the 21 consecutive trading day period immediately preceding the trading day that 1847 receives a notice of conversion or (iii) the discount to market based on subsequent financings with other investors. Notwithstanding the foregoing, in no event shall Leonite be entitled to convert any portion of the note in excess of that portion of the note upon conversion of which the sum of (1) the number of common shares beneficially owned by Leonite and its affiliates (other than common shares which may be deemed beneficially owned through the ownership of the unconverted portion of the note or the unexercised or unconverted portion of any other security of the Company subject to a limitation on conversion or exercise analogous to the limitations contained in the note, and, if applicable, net of any shares that may be deemed to be owned by any person not affiliated with Leonite who has purchased a portion of the note from Leonite) and (2) the number of common shares issuable upon the conversion of the portion of the note with respect to which the determination of this proviso is being made, would result in beneficial ownership by Leonite and its affiliates of more than 4.99% of the outstanding common shares of the Company. Such limitations on conversion may be waived (up to a maximum of 9.99%) by Leonite upon, at its election, not less than 61 days' prior notice to the Company, and the provisions of the conversion limitation shall continue to apply until such 61st day (or such later date, as determined by Leonite, as may be specified in such notice of waiver). Concurrently with 1847 and Leonite entering into the securities purchase agreement and as security for 1847's obligations thereunder, on April 5, 2019, the Company, 1847 Goedeker and Goedeker entered into a security and pledge agreement with Leonite, pursuant to which, in order to secure 1847's timely payment of the note and related obligations and the timely performance of each and all of its covenants and obligations under the securities purchase agreement and related documents, 1847 unconditionally and irrevocably granted, pledged and hypothecated to Leonite a continuing security interest in and to, a lien upon, assignment of, and right of set-off against, all presently existing and hereafter acquired or arising assets. Such security interest is a first priority security interest with respect to the securities that the Company owns in 1847 Goedeker and in 1847 Neese, and a third priority security interest with respect to all other assets. The rights of Leonite to receive payments under the note are subordinate to the rights of Northpoint, Burnley and SBCC under separate subordination agreements that Leonite entered into with them.	NOTE 13—CONVERTIBLE PROMISSORY NOTE On April 5, 2019, the Company, 1847 Goedeker and Goedeker (collectively, "1847") entered into a securities purchase agreement with Leonite Capital LLC, a Delaware limited liability company ("Leonite"), pursuant to which 1847 issued to Leonite a secured convertible promissory note in the aggregate principal amount of $714,286. As additional consideration for the purchase of the note, (i) the Company issued to Leonite 50,000 common shares, (ii) the Company issued to Leonite a five-year warrant to purchase 200,000 common shares at an exercise price of $1.25 per share (subject to adjustment), which may be exercised on a cashless basis, and (iii) 1847 Goedeker issued to Leonite shares of common stock equal to a 7.5% non-dilutable interest in 1847 Goedeker. The note carries an original issue discount of $64,286 to cover Leonite's legal fees, accounting fees, due diligence fees and/or other transactional costs incurred in connection with the purchase of the note. Therefore, the purchase price of the note was $650,000. Furthermore, the Company issued 50,000 shares of common stock valued at $137,500 and a debt-discount related to the warrants valued at $292,673. The company amortized $319,031 of financing costs related to the shares and warrants in the year ended December 31, 2019. The remaining net balance of the note at December 31, 2019 is $584,943, comprised of principal of $714,286 and net of unamortized original issuance discount interest of $14,451, financing costs of $38,125 and unamortized debt discount warrant feature of $76,767. The note bears interest at the rate of the greater of (i) 12% per annum and (ii) the prime rate as set forth in the Wall Street Journal on April 5, 2019 plus 6.5% guaranteed over the holding period on the unconverted principal amount, on the terms set forth in the note (the "Stated Rate"). Any amount of principal or interest on the note which is not paid by the maturity date shall bear interest at the rate at the lesser of 24% per annum or the maximum legal amount permitted by law (the "Default Interest"). Beginning on May 5, 2019 and on the same day of each and every calendar month thereafter throughout the term of the note, 1847 shall make monthly payments of interest only due under the note to Leonite at the Stated Rate as set forth above. 1847 shall pay to Leonite on an accelerated basis any outstanding principal amount of the note, along with accrued, but unpaid interest, from: (i) net proceeds of any future financings by the Company, but not its subsidiaries, whether debt or equity, or any other financing proceeds, except any transaction having a specific use of proceeds requirement that such proceeds are to be used exclusively to purchase the assets or equity of an unaffiliated business and the proceeds are used accordingly; (ii) net proceeds from any sale of assets of 1847 or any of its subsidiaries other than sales of assets in the ordinary course of business or receipt by 1847 or any of its subsidiaries of any tax credits, subject to rights of Goedeker, or other financing sources of 1847 (including its subsidiaries) existing prior to the date of the note; and (iii) net proceeds from the sale of any assets outside of the ordinary course of business or securities in any subsidiary. The note will mature 12 months from the issue date, or April 5, 2020, at which time the principal amount and all accrued and unpaid interest, if any, and other fees relating to the note, will be due and payable. Unless an event of default as set forth in the note has occurred, 1847 has the right to prepay principal amount of, and any accrued and unpaid interest on, the note at any time prior to the maturity date at 115% of the principal amount (the "Premium"), provided, however, that if the prepayment is the result of any of the occurrence of any of the transactions described in subparagraphs (i), (ii) or (iii) above then such prepayment shall be the unpaid principal amount, plus accrued and unpaid interest and other amounts due but without the Premium. The note contains customary events of default, including in the event of (i) non-payment, (ii) a breach by 1847 of its covenants under the securities purchase agreement or any other agreement entered into in connection with the securities purchase agreement, or a breach of any of representations or warranties under the note, or (iii) the bankruptcy of 1847. The note also contains a cross default provision, whereby a default by 1847 of any covenant or other term or condition contained in any of the other financial instrument issued by of 1847 to Leonite or any other third party after the passage all applicable notice and cure or grace periods that results in a material adverse effect shall, at Leonite's option, be considered a default under the note, in which event Leonite shall be entitled to apply all rights and remedies under the terms of the note. Under the note, Leonite has the right at any time at its option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the note into fully paid and non-assessable common shares or any shares of capital stock or other securities of the Company into which such common shares may be changed or reclassified. The number of common shares to be issued upon each conversion of the note shall be determined by dividing the conversion amount by the applicable conversion price then in effect. The conversion amount is the sum of: (i) the principal amount of the note to be converted plus (ii) at Leonite's option, accrued and unpaid interest, plus (iii) at Leonite's option, Default Interest, if any, plus (iv) Leonite's expenses relating to a conversion, plus (v) at Leonite's option, any amounts owed to Leonite. The conversion price shall be $1.00 per share (subject to adjustment as further described in the note for common share distributions and splits, certain fundamental transactions, and anti-dilution adjustments), provided that at any time after any event of default under the note, the conversion price shall immediately be equal to the lesser of (i) such conversion price less 40%; and (ii) the lowest weighted average price of the common shares during the 21 consecutive trading day period immediately preceding the trading day that 1847 receives a notice of conversion or (iii) the discount to market based on subsequent financings with other investors. Notwithstanding the foregoing, in no event shall Leonite be entitled to convert any portion of the note in excess of that portion of the note upon conversion of which the sum of (1) the number of common shares beneficially owned by Leonite and its affiliates (other than common shares which may be deemed beneficially owned through the ownership of the unconverted portion of the note or the unexercised or unconverted portion of any other security of the Company subject to a limitation on conversion or exercise analogous to the limitations contained in the note, and, if applicable, net of any shares that may be deemed to be owned by any person not affiliated with Leonite who has purchased a portion of the note from Leonite) and (2) the number of common shares issuable upon the conversion of the portion of the note with respect to which the determination of this proviso is being made, would result in beneficial ownership by Leonite and its affiliates of more than 4.99% of the outstanding common shares of the Company. Such limitations on conversion may be waived (up to a maximum of 9.99%) by Leonite upon, at its election, not less than 61 days' prior notice to the Company, and the provisions of the conversion limitation shall continue to apply until such 61st day (or such later date, as determined by Leonite, as may be specified in such notice of waiver). Concurrently with 1847 and Leonite entering into the securities purchase agreement and as security for 1847's obligations thereunder, on April 5, 2019, the Company, 1847 Goedeker and Goedeker entered into a security and pledge agreement with Leonite, pursuant to which, in order to secure 1847's timely payment of the note and related obligations and the timely performance of each and all of its covenants and obligations under the securities purchase agreement and related documents, 1847 unconditionally and irrevocably granted, pledged and hypothecated to Leonite a continuing security interest in and to, a lien upon, assignment of, and right of set-off against, all presently existing and hereafter acquired or arising assets. Such security interest is a first priority security interest with respect to the securities that the Company owns in 1847 Goedeker and in 1847 Neese, and a third priority security interest with respect to all other assets. The rights of Leonite to receive payments under the note are subordinate to the rights of Northpoint, Burnley and SBCC under separate subordination agreements that Leonite entered into with them.

Financing Lease

Financing Lease	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Financing Leases [Abstract]
FINANCING LEASES	NOTE 14—FINANCING LEASE The cash portion of the purchase price for the acquisition of Neese was financed under a capital lease transaction for Neese's equipment with Utica Leaseco, LLC ("Utica"), pursuant to a master lease agreement, dated March 3, 2017, between Utica, as lessor, and 1847 Neese and Neese, as co-lessees (collectively, the "Lessee"), which was amended on June 14, 2017. Under the master lease agreement, as amended, Utica loaned an aggregate of $3,240,000 for certain of Neese's equipment listed therein, which it leases to the Lessee. A portion of the proceeds from the term loan from Home State Bank (see Note 11) were applied to reduce the balance of this lease to $475,000. The lease is payable in 46 payments of $12,882 beginning July 3, 2018 and an end-of-term buyout of $38,000. On October 31, 2017, the parties entered into a second equipment schedule to the master lease agreement, pursuant to which Utica loaned an aggregate of $980,000 for certain of Neese's equipment listed therein. The term of the second equipment schedule is 51 months and agreed monthly payments are $25,807. If any rent is not received by Utica within five (5) calendar days of the due date, the Lessee shall pay a late charge equal to ten (10%) percent of the amount. In addition, in the event that any payment is not processed or is returned on the basis of insufficient funds, upon demand, the Lessee shall pay Utica a charge equal to five percent (5%) of the amount of such payment. The Lessee is also required to pay an annual administration fee of $5,000. Upon the expiration of the term of the master lease agreement, the Lessee is required to pay, together with all other amounts then due and payable under the master lease agreement, in cash, an end of term buyout price equal to the lesser of: (a) $162,000 (five percent (5%) of the total invoice cost (as defined in the master lease agreement)); or (b) the fair market value of the equipment, as determined by Utica. Upon the expiration of the master lease agreement, the Lessee is required to pay, together with all other amounts then due and payable under the master lease agreement, in cash, an end of term buyout price equal to the lesser of: (a) $49,000 (five percent (5%) of the total invoice cost); or (b) the fair market value of the equipment, as determined by Utica. Provided that no default under the master lease agreement has occurred and is continuing beyond any applicable grace or cure period, the Lessee has an early buy-out option with respect to all but not less than all of the equipment, upon the payment of any outstanding rental payments or other fees then due, plus an additional amount set forth in the master lease agreement, which represents the anticipated fair market value of the equipment as of the anticipated end date of the master lease agreement. In addition, the Lessee shall pay to Utica an administrative charge to be determined by Utica to cover its time and expenses incurred in connection with the exercise of the option to purchase, including, but not limited to, reasonable attorney fees and costs. Furthermore, upon the exercise by the Lessee of this option to purchase the equipment, the Lessee shall pay all sales and transfer taxes and all fees payable to any governmental authority as a result of the transfer of title of the equipment to Lessee. The early buy-out option was not available on the second equipment schedule to the master lease agreement until after December 31, 2018. In connection with the master lease agreement, the Lessee granted a security interest on all of its right, title and interest in and to: (i) the equipment, together with all related software (embedded therein or otherwise) and general intangibles, all additions, attachments, accessories and accessions thereto whether or not furnished by the supplier; (ii) all accounts, chattel paper, deposit accounts, documents, other equipment, general intangibles, instruments, inventory, investment property, letter of credit rights and any supporting obligations related to any of the foregoing; (iii) all books and records pertaining to the foregoing; (iv) all property of such Lessee held by Utica, including all property of every description, in the custody of or in transit to Utica for any purpose, including safekeeping, collection or pledge, for the account of such Lessee or as to which such Lessee may have any right or power, including but not limited to cash; and (v) to the extent not otherwise included, all insurance, substitutions, replacements, exchanges, accessions, proceeds and products of the foregoing. If the Company sells equipment or inventory, it must remit to Utica the amount loaned against the equipment. Such payments are accumulated and applied to the balance at the end of the lease term. During the three months ended June 30, 2020, there were no sales of equipment or inventory required to be remitted to Utica. The assets and liabilities under the master lease agreement are recorded at the fair value of the assets at the time of acquisition. The Company adopted ASU 2015-03 by deducting $22,060 of net debt issuance costs from the long-term portion of the financing lease. Amortization of debt issuance costs totaled $6,030 and $8,100 for the three months ended June 30, 2020 and 2019, respectively. At June 30, 2020, annual minimum future lease payments under this Master Lease Agreement are as follows: Amount 2020 (remainder of year) $ 257,942 2021 464,269 2022 77,335 Total minimum lease payments 799,546 Less amount representing interest 131,299 Present value of minimum lease payments 668,247 Less current portion of minimum lease (388,023 ) Less debt issuance costs, net (19,025 ) Less payments to Utica for release of lien (249,784 ) Less lease deposits (38,807 ) End of lease buyout payments 117,413 Long-term present value of minimum lease payment $ 90,021 The interest rate on the capitalized lease is approximately 15.7%.	NOTE 14—FINANCING LEASES The cash portion of the purchase price for the acquisition of Neese was financed under a capital lease transaction for Neese's equipment with Utica Leaseco, LLC ("Utica"), pursuant to a master lease agreement, dated March 3, 2017, between Utica, as lessor, and 1847 Neese and Neese, as co-lessees (collectively, the "Lessee"). Under the master lease agreement, Utica loaned an aggregate of $3,240,000 for certain of Neese's equipment listed therein, which it leases to the Lessee. The initial term of the master lease agreement was for 51 months. Under the master lease agreement, the Lessee agreed to pay a monthly rent of $53,000 for the first three (3) months, with such amount increasing to $85,322 for the remaining forty-eight (48) months. On June 14, 2017, the parties entered into a first amendment to lease documents, pursuant to which the parties agreed to, among other things, extend the term of the master lease agreement from 51 months to 57 months and amend the payments due thereunder. Under the amendment, the Lessee agreed to pay a monthly rent of $53,000 for the first ten (10) months, with such amount increasing to $85,322 for the remaining forty-seven (47) months. In connection with the extension of the term of the master lease agreement, the parties also amended the schedule of stipulated loss values and early termination payment schedule attached thereto. In connection with the amendment, the Lessee agreed to pay Utica an amendment fee of $2,500. On October 31, 2017, the parties entered into a second equipment schedule to the master lease agreement, pursuant to which Utica loaned an aggregate of $980,000 for certain of Neese's equipment listed therein. The term of the second equipment schedule is 51 months and agreed monthly payments are $25,807. If any rent is not received by Utica within five (5) calendar days of the due date, the Lessee shall pay a late charge equal to ten (10%) percent of the amount. In addition, in the event that any payment is not processed or is returned on the basis of insufficient funds, upon demand, the Lessee shall pay Utica a charge equal to five percent (5%) of the amount of such payment. The Lessee is also required to pay an annual administration fee of $5,000. Upon the expiration of the term of the master lease agreement, the Lessee is required to pay, together with all other amounts then due and payable under the master lease agreement, in cash, an end of term buyout price equal to the lesser of: (a) $162,000 (five percent (5%) of the total invoice cost (as defined in the master lease agreement)); or (b) the fair market value of the equipment, as determined by Utica. Upon the expiration of the master lease agreement, the Lessee is required to pay, together with all other amounts then due and payable under the master lease agreement, in cash, an end of term buyout price equal to the lesser of: (a) $49,000 (five percent (5%) of the total invoice cost); or (b) the fair market value of the equipment, as determined by Utica. Provided that no default under the master lease agreement has occurred and is continuing beyond any applicable grace or cure period, the Lessee has an early buy-out option with respect to all but not less than all of the equipment, upon the payment of any outstanding rental payments or other fees then due, plus an additional amount set forth in the master lease agreement, which represents the anticipated fair market value of the equipment as of the anticipated end date of the master lease agreement. In addition, the Lessee shall pay to Utica an administrative charge to be determined by Utica to cover its time and expenses incurred in connection with the exercise of the option to purchase, including, but not limited to, reasonable attorney fees and costs. Furthermore, upon the exercise by the Lessee of this option to purchase the equipment, the Lessee shall pay all sales and transfer taxes and all fees payable to any governmental authority as a result of the transfer of title of the equipment to Lessee. The early buy-out option was not available on the second equipment schedule to the master lease agreement until after December 31, 2018. In connection with the master lease agreement, the Lessee granted a security interest on all of its right, title and interest in and to: (i) the equipment, together with all related software (embedded therein or otherwise) and general intangibles, all additions, attachments, accessories and accessions thereto whether or not furnished by the supplier; (ii) all accounts, chattel paper, deposit accounts, documents, other equipment, general intangibles, instruments, inventory, investment property, letter of credit rights and any supporting obligations related to any of the foregoing; (iii) all books and records pertaining to the foregoing; (iv) all property of such Lessee held by Utica, including all property of every description, in the custody of or in transit to Utica for any purpose, including safekeeping, collection or pledge, for the account of such Lessee or as to which such Lessee may have any right or power, including but not limited to cash; and (v) to the extent not otherwise included, all insurance, substitutions, replacements, exchanges, accessions, proceeds and products of the foregoing. On February 1, 2018, Utica agreed to continue the $53,000 payments for three additional months and extend the maturity of the loan by three months. Additionally, Utica agreed to defer the February 3, 2018 payment to February 20, 2018. The Company paid one-half the normal late fee, $2,650 for the late payment. On March 2, 2018, Utica agreed to defer the March 3 payment to March 30, 2018. The Company paid a late payment fee of $5,300 for the payment deferral. On April 18, 2018, Utica, the Lessee, and Ellery W. Roberts, as guarantor under the master lease agreement, entered into a forbearance agreement relating to the non-payment of certain rent payments due under the master lease agreement for the months of March 2018 and April 2018. Pursuant to the forbearance agreement, Utica agreed to forbear from demanding payment in full and exercising its remedies under the master lease agreement until June 3, 2018. Pursuant to the forbearance agreement, the Lessee agreed to, among other things, (i) make the payments set forth in the forbearance agreement on or before the dates specified therein, totaling $173,376, (ii) be current on all rent due under Schedule 1 of the master lease agreement by June 3, 2018 and be current on all rent due under Schedule 2 of the master lease agreement by May 30, 2018, (ii) reinstate or renew and continue in effect all insurance as required under the master lease agreement at Lessee's sole cost and expense, (iv) pay a forbearance fee to Utica totaling $4,500, which shall not be due until termination of the master lease agreement and (v) execute a surrender agreement with respect to the Lessee's equipment, which will be held in escrow by Utica and not deemed effective unless and until the earlier to occur of: (a) the June 3, 2018, provided liabilities under master lease agreement remain due but unpaid; (b) such time as Utica accelerates due and unpaid liabilities pursuant to the term of the forbearance agreement and the master lease agreement; or (c) a default occurs under the forbearance agreement or the master lease agreement. A portion of the proceeds from the term loan from Home State Bank (Note 11) were applied to reduce the balance of this lease to $475,000. The lease is payable in 46 payments of $12,882 beginning July 3, 2018 and an end-of-term buyout of $38,000. As a result, the parties to the forbearance agreement agreed that the forbearance agreement is terminated and is no longer in effect. In completing the early payout, the Company incurred a loss of $405,674 plus an additional loss of $95,130 from the write-off of unamortized debt issuance costs. The loss on early extinguishment of debt arose from the buyout provisions in the lease and because the Company had delayed making the regular payment of $85,322 until May 3, 2018, rather than July 3, 2017 as contemplated in the original master lease agreement. Management chose to close the term loan because of the much lower interest rate and the loan allows the Company to make payments that match its operating cycle rather than monthly payments. If the Company sells equipment or inventory, it must remit to Utica the amount loaned against the equipment. Such payments are accumulated and applied to the balance at the end of the lease term. During the year ended December 31, 2019, $500,179 of payments and $174,784 of lien release payments were remitted to Utica. The assets and liabilities under the master lease agreement are recorded at the fair value of the assets at the time of acquisition. The Company adopted ASU 2015-03 by deducting $25,055 of net debt issuance costs from the long-term portion of the financing lease. Amortization of debt issuance costs totaled $12,060 for the year ended December 31, 2019. At December 31, 2019, annual minimum future lease payments under this Master Lease Agreement are as follows: Amount 2020 $ 490,077 2021 464,269 2022 77,335 Total minimum lease payments 1,031,681 Less amount representing interest 200,990 Present value of minimum lease payments 830,691 Less current portion of minimum lease (358,584 ) Less debt issuance costs, net (25,055 ) Less payments to Utica for release of lien (249,784 ) Less lease deposits (38,807 ) End of lease buyout payments 117,413 Long-term present value of minimum lease payment $ 275,874 The interest rate on the capitalized lease is approximately 15.5%.

Operating Leases

Operating Leases	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Operating Lease, Lease Income [Abstract]
OPERATING LEASES	NOTE 15—OPERATING LEASES On March 3, 2017, Neese entered into an agreement of lease with K&A Holdings, LLC, a limited liability company that is wholly owned by officers of Neese. The agreement of lease is for a term of ten (10) years and provides for a base rent of $8,333 per month. In the event of late payment, interest shall accrue on the unpaid amount at the rate of eighteen percent (18%) per annum. The agreement of lease contains customary events of default, including if Neese shall fail to pay rent within five (5) days after the due date, or if Neese shall fail to perform any other terms, covenants or conditions under the agreement of lease, and other customary representations, warranties and covenants. Under terms of the term loan agreement with Home State Bank (Note 11), the Company may not pay salary or rent to such officers of Neese in excess of $100,000 per year beginning on the date of the term loan agreement, June 13, 2018. The Company is accruing monthly rent, but because of the limitation in the term loan, $250,000 of accrued rent is classified as a long-term accrued liability. The amount accrued for amounts included in the measurement of operating lease liabilities was $25,000 for the three months ended June 30, 2020. Supplemental balance sheet information related to leases was as follows: June 30, Operating lease right-of-use lease asset $ 624,157 Accumulated amortization 90,164 Net balance $ 533,993 Lease liability, current portion 65,451 Lease liability, long term 468,542 Total operating lease liabilities $ 533,993 Weighted Average Remaining Lease Term - operating leases 80 months Weighted Average Discount Rate - operating leases 6.85 % Maturities of the lease liability are as follows: For the Years 2020 (reminder of year) $ 50,000 2021 100,000 2022 100,000 2023 100,000 2024 100,000 Thereafter 216,667 Total lease payments 666,667 Less imputed interest (132,674 ) Maturities of lease liabilities $ 533,993 Neese leased a piece of equipment on an operating lease. The lease originated in May 2014 for a five-year term with annual payments of $11,830 with a final payment in July 2019. On April 5, 2019, Goedeker entered into a lease agreement with S.H.J., L.L.C., a Missouri limited liability company and affiliate of Goedeker Television. The lease is for a term five (5) years and provides for a base rent of $45,000 per month. In addition, Goedeker is responsible for all taxes and insurance premiums during the lease term. In the event of late payment, interest shall accrue on the unpaid amount at the rate of eighteen percent (18%) per annum. The lease contains customary events of default, including if: (i) Goedeker shall fail to pay rent within five (5) days after the due date; (ii) any insurance required to be maintained by Goedeker pursuant to the lease shall be canceled, terminated, expire, reduced, or materially changed; (iii) Goedeker shall fail to comply with any term, provision, or covenant of the lease and shall not begin and pursue with reasonable diligence the cure of such failure within fifteen (15) days after written notice thereof to Goedeker; (iv) Goedeker shall become insolvent, make an assignment for the benefit of creditors, or file a petition under any section or chapter of the Bankruptcy Code, or under any similar law or statute of the United States of America or any State thereof; or (v) a receiver or trustee shall be appointed for the leased premises or for all or substantially all of the assets of Goedeker. Supplemental balance sheet information related to leases was as follows: June 30, Operating lease right-of-use lease asset $ 2,300,000 Accumulated amortization 507,128 Net balance $ 1,792,872 Lease liability, current portion 375,885 Lease liability, long term 1,416,987 Total operating lease liabilities $ 1,792,872 Weighted Average Remaining Lease Term - operating leases 45 months Weighted Average Discount Rate - operating leases 6.5 % Maturities of the lease liability are as follows: For the Years 2020 (remainder of year) $ 270,000 2021 540,000 2022 540,000 2023 540,000 2024 135,000 Total lease payments 2,025,000 Less imputed interest (232,128 ) Maturities of lease liabilities $ 1,792,872 Asien Office Lease The company has an office and showroom space that has been leased on a month-by-month basis. The Company elected the following practical expedients: the Company has not reassessed whether any expired or existing contracts are or contain leases, the Company has not reassessed lease classification for any expired or existing leases; the Company has not reassessed initial direct costs for any existing leases; and the Company has not separated lease and non-lease components. The Company's adoption of this ASU resulted in no change to the Company's results of operations or balance sheet.	NOTE 15—OPERATING LEASE On March 3, 2017, Neese entered into an agreement of lease with K&A Holdings, LLC, a limited liability company that is wholly-owned by officers of Neese. The agreement of lease is for a term of ten (10) years and provides for a base rent of $8,333 per month. In the event of late payment, interest shall accrue on the unpaid amount at the rate of eighteen percent (18%) per annum. The agreement of lease contains customary events of default, including if Neese shall fail to pay rent within five (5) days after the due date, or if Neese shall fail to perform any other terms, covenants or conditions under the agreement of lease, and other customary representations, warranties and covenants. Under terms of the term loan agreement with Home State Bank (Note 11), the Company may not pay salary or rent to such officers of Neese in excess of $100,000 per year beginning on the date of the term loan agreement, June 13, 2018. The Company is accruing monthly rent, but because of the limitation in the term loan, $200,000 of accrued rent is classified as a long-term accrued liability. The amount accrued for amounts included in the measurement of operating lease liabilities was $100,000 for the year ended December 31, 2019. Supplemental balance sheet information related to leases was as follows: December 31, Operating lease right-of-use lease asset $ 624,157 Accumulated amortization (59,077 ) Net balance $ 565,080 Lease liability, current portion 63,253 Lease liability, long term 501,827 Total operating lease liabilities $ 565,080 Weighted Average Remaining Lease Term - operating leases 86 months Weighted Average Discount Rate - operating leases 6.85 % Maturities of the lease liability are as follows: For the Years Ended 2020 $ 100,000 2021 100,000 2022 100,000 2023 100,000 2024 100,000 Thereafter 216,667 Total lease payments 716,667 Less imputed interest 151,587 Maturities of lease liabilities $ 565,080 Neese leased a piece of equipment on an operating lease. The lease originated in May 2014 for a five-year term with annual payments of $11,830 with a final payment in July 2019. On April 5, 2019, Goedeker entered into a lease agreement with S.H.J., L.L.C., a Missouri limited liability company and affiliate of Goedeker. The lease is for a term five (5) years and provides for a base rent of $45,000 per month. In addition, Goedeker is responsible for all taxes and insurance premiums during the lease term. In the event of late payment, interest shall accrue on the unpaid amount at the rate of eighteen percent (18%) per annum. The lease contains customary events of default, including if: (i) Goedeker shall fail to pay rent within five (5) days after the due date; (ii) any insurance required to be maintained by Goedeker pursuant to the lease shall be canceled, terminated, expire, reduced, or materially changed; (iii) Goedeker shall fail to comply with any term, provision, or covenant of the lease and shall not begin and pursue with reasonable diligence the cure of such failure within fifteen (15) days after written notice thereof to Goedeker; (iv) Goedeker shall become insolvent, make an assignment for the benefit of creditors, or file a petition under any section or chapter of the Bankruptcy Code, or under any similar law or statute of the United States of America or any State thereof; or (v) a receiver or trustee shall be appointed for the leased premises or for all or substantially all of the assets of Goedeker. Supplemental balance sheet information related to leases was as follows: December 31, Operating lease right-of-use lease asset $ 2,300,000 Accumulated amortization (299,335 ) Net balance $ 2,000,665 Lease liability, current portion 422,520 Lease liability, long term 1,578,235 Total operating lease liabilities $ 2,000,755 Weighted Average Remaining Lease Term - operating leases 51 Months Weighted Average Discount Rate - operating leases 6.5 % Maturities of the lease liability are as follows: For the Years Ended 2020 $ 540,000 2021 540,000 2022 540,000 2023 540,000 2024 135,000 Total lease payments 2,295,000 Less imputed interest (294,245 ) Maturities of lease liabilities $ 2,000,755

Related Parties

Related Parties	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Related Parties [Abstract]
RELATED PARTIES	NOTE 16—RELATED PARTIES Management Services Agreement On April 15, 2013, the Company and 1847 Partners LLC (the "Manager") entered into a management services agreement, pursuant to which the Company is required to pay the Manager a quarterly management fee equal to 0.5% of its adjusted net assets for services performed (the "Parent Management Fee"). The amount of the Parent Management Fee with respect to any fiscal quarter is (i) reduced by the aggregate amount of any management fees received by the Manager under any offsetting management services agreements with respect to such fiscal quarter, (ii) reduced (or increased) by the amount of any over-paid (or under-paid) Parent Management Fees received by (or owed to) the Manager as of the end of such fiscal quarter, and (iii) increased by the amount of any outstanding accrued and unpaid Parent Management Fees. The Company expensed $0 in Parent Management Fees for the six months ended June 30, 2020 and 2019. Offsetting Management Services Agreements 1847 Neese entered into an offsetting management services agreement with the Manager on March 3, 2017, Goedeker entered into an offsetting management services agreement with the Manager on April 5, 2019 and 1847 Asien entered into an offsetting management services agreement with the Manager on May 28, 2020. Pursuant to the offsetting management services agreements, 1847 Neese appointed the Manager to provide certain services to it for a quarterly management fee equal to $62,500, Goedeker appointed the Manager to provide certain services to it for a quarterly management fee equal to the greater of $62,500 or 2% of adjusted net assets (as defined in the management services agreement) and 1847 Asien appointed the Manager to provide certain services to it for a quarterly management fee equal to the greater of $75,000 or 2% of adjusted net assets (as defined in the management services agreement); provided, however, in each case that (i) pro rated payments shall be made in the first quarter and the last quarter of the term, (ii) if the aggregate amount of management fees paid or to be paid by 1847 Neese, Goedeker or 1847 Asien, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to any fiscal year exceeds, or is expected to exceed, 9.5% of the Company's gross income with respect to such fiscal year, then the management fee to be paid by 1847 Neese, Goedeker or 1847 Asien for any remaining fiscal quarters in such fiscal year shall be reduced, on a pro rata basis determined by reference to the management fees to be paid to the Manager by all of the subsidiaries of the Company, until the aggregate amount of the management fee paid or to be paid by 1847 Neese, Goedeker or 1847 Asien, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to such fiscal year, does not exceed 9.5% of the Company's gross income with respect to such fiscal year, and (iii) if the aggregate amount the management fee paid or to be paid by 1847 Neese, Goedeker or 1847 Asien, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to any fiscal quarter exceeds, or is expected to exceed, the Parent Management Fee with respect to such fiscal quarter, then the management fee to be paid by 1847 Neese, Goedeker or 1847 Asien for such fiscal quarter shall be reduced, on a pro rata basis, until the aggregate amount of the management fee paid or to be paid by 1847 Neese, Goedeker or 1847 Asien, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to such fiscal quarter, does not exceed the Parent Management Fee calculated and payable with respect to such fiscal quarter. Each of 1847 Neese, Goedeker or 1847 Asien shall also reimburse the Manager for all of its costs and expenses which are specifically approved by its board of directors, including all out-of-pocket costs and expenses, which are actually incurred by the Manager or its affiliates on behalf of 1847 Neese, Goedeker or 1847 Asien in connection with performing services under the offsetting management services agreements. 1847 Neese expensed $125,000 in management fees for the six months ended June 30, 2020 and 2019. Under terms of the term loan from Home State Bank (see Note 11), no fees may be paid to the Manager without permission of the bank, which the Manager does not expect to be granted within the forthcoming year. Accordingly, $575,808 due from 1847 Neese to the Manager is classified as a long-term accrued liability as of June 30, 2020. Goedeker expensed $125,000 and $58,790 in management fees for the six months ended June 30, 2020 and 2019, respectively. Payment of the management fee is subordinated to the payment of interest on the 9% subordinated promissory note (see Note 11), such that no payment of the management fee may be made if Goedeker is in default under the note with regard to interest payments and, for the avoidance of doubt, such payment of the management fee will be contingent on Goedeker being in good standing on all associated loan covenants. In addition, during the period that that any amounts are owed under the 9% subordinated promissory note or the earn out payments, the annual management fee shall be capped at $250,000. The rights of the Manager to receive payments under the offsetting management services agreement with Goedeker are also subordinate to the rights of Burnley and SBCC under separate subordination agreements that the Manager entered into with Burnley and SBCC on April 5, 2019. Accordingly, $188,653 due from Goedeker to the Manager is classified as an accrued liability as of June 30, 2020. 1847 Asien expensed $28,022 in management fees for the six months ended June 30, 2020. Advances From time to time, the Company has received advances from its chief executive officer to meet short-term working capital needs. As of June 30, 2020 and December 31, 2019, a total of $118,834 in advances from related parties are outstanding. These advances are unsecured, bear no interest, and do not have formal repayment terms or arrangements. As of June 30, 2020 and December 31, 2019, the Manager has funded the Company $65,844 and $62,499 in related party advances, respectively. These advances are unsecured, bear no interest, and do not have formal repayment terms or arrangements. Grid Promissory Note On January 3, 2018, the Company issued a grid promissory note to the Manager in the initial principal amount of $50,000. The note provides that the Company may from time to time request additional advances from the Manager up to an aggregate additional amount of $100,000, which will be added to the note if the Manager, in its sole discretion, so provides. Interest shall accrue on the unpaid portion of the principal amount and the unpaid portion of all advances outstanding at a fixed rate of 8% per annum, and along with the outstanding portion of the principal amount and the outstanding portion of all advances, shall be payable in one lump sum due on the maturity date, January 3, 2021. If all or a portion of the principal amount or any advance under the note, or any interest payable thereon is not paid when due (whether at the stated maturity, by acceleration or otherwise), such overdue amount shall bear interest at a rate of 12% per annum. In the event the Company completes a financing involving at least $500,000, the Company must, contemporaneously with the closing of such financing transaction, repay the entire outstanding principal and accrued and unpaid interest on the note. The note is unsecured and contains customary events of default. As of June 30, 2020 and December 31, 2019, the Manager has advanced $119,400 of the note and the Company has accrued interest of $21,944 and $17,115, respectively. Building Lease On March 3, 2017, Neese entered into an agreement of lease with K&A Holdings, LLC, a limited liability company that is wholly owned by officers of Neese. See Note 15 for details regarding this lease.	NOTE 16—RELATED PARTIES Management Services Agreement On April 15, 2013, the Company and 1847 Partners LLC (the "Manager"), entered into a management services agreement, pursuant to which the Company is required to pay the Manager a quarterly management fee equal to 0.5% (2.0% annualized) of its adjusted net assets for services performed. Offsetting Management Services Agreement - 1847 Neese On March 3, 2017, 1847 Neese entered into an offsetting management services agreement with the Manager. Pursuant to the offsetting management services agreement, 1847 Neese appointed the Manager to provide certain services to it for a quarterly management fee equal to $62,500 per quarter; provided, however, that: (i) pro rated payments shall be made in the first quarter and the last quarter of the term; (ii) if the aggregate amount of management fees paid or to be paid by 1847 Neese, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to any fiscal year exceeds, or is expected to exceed, 9.5% of the Company's gross income with respect to such fiscal year, then the management fee to be paid by 1847 Neese for any remaining fiscal quarters in such fiscal year shall be reduced, on a pro rata basis determined by reference to the management fees to be paid to the Manager by all of the subsidiaries of the Company, until the aggregate amount of the management fee paid or to be paid by 1847 Neese, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to such fiscal year, does not exceed 9.5% of the Company's gross income with respect to such fiscal year; and (iii) if the aggregate amount of the management fee paid or to be paid by 1847 Neese, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to any fiscal quarter exceeds, or is expected to exceed, the aggregate amount of the management fee (before any adjustment thereto) calculated and payable under the management services agreement (the "Parent Management Fee") with respect to such fiscal quarter, then the management fee to be paid by 1847 Neese for such fiscal quarter shall be reduced, on a pro rata basis, until the aggregate amount of the management fee paid or to be paid by 1847 Neese, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to such fiscal quarter, does not exceed the Parent Management Fee calculated and payable with respect to such fiscal quarter. 1847 Neese shall also reimburse the Manager for all costs and expenses of 1847 Neese which are specifically approved by the board of directors of 1847 Neese, including all out-of-pocket costs and expenses, that are actually incurred by the Manager or its affiliates on behalf of 1847 Neese in connection with performing services under the offsetting management services agreement. The services provided by the Manager include: conducting general and administrative supervision and oversight of 1847 Neese's day-to-day business and operations, including, but not limited to, recruiting and hiring of personnel, administration of personnel and personnel benefits, development of administrative policies and procedures, establishment and management of banking services, managing and arranging for the maintaining of liability insurance, arranging for equipment rental, maintenance of all necessary permits and licenses, acquisition of any additional licenses and permits that become necessary, participation in risk management policies and procedures; and overseeing and consulting with respect to 1847 Neese's business and operational strategies, the implementation of such strategies and the evaluation of such strategies, including, but not limited to, strategies with respect to capital expenditure and expansion programs, acquisitions or dispositions and product or service lines. The Company expensed $250,000 and $250,000 in management fees for the years ended December 31, 2019 and 2018, respectively. Under terms of the term loan from Home State Bank, no fees may be paid to the Manager without permission of the bank, which the Manager does not expect to be granted within the forthcoming year. Accordingly, $450,808 due the Manager is classified as an accrued liability as of December 31, 2019. Offsetting Management Services Agreement - Goedeker On April 5, 2019, Goedeker entered into an offsetting management services agreement with the Manager. Pursuant to the offsetting management services agreement, Goedeker appointed the Manager to provide certain services to it for a quarterly management fee equal to the greater of $62,500 or 2% of adjusted net assets (as defined in the management services agreement); provided, however, that (i) pro rated payments shall be made in the first quarter and the last quarter of the term, (ii) if the aggregate amount of management fees paid or to be paid by Goedeker, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to any fiscal year exceeds, or is expected to exceed, 9.5% of the Company's gross income with respect to such fiscal year, then the management fee to be paid by Goedeker for any remaining fiscal quarters in such fiscal year shall be reduced, on a pro rata basis determined by reference to the management fees to be paid to the Manager by all of the subsidiaries of the Company, until the aggregate amount of the management fee paid or to be paid by Goedeker, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to such fiscal year, does not exceed 9.5% of the Company's gross income with respect to such fiscal year, and (iii) if the aggregate amount the management fee paid or to be paid by Goedeker, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to any fiscal quarter exceeds, or is expected to exceed, the aggregate amount of the Parent Management Fee with respect to such fiscal quarter, then the management fee to be paid by Goedeker for such fiscal quarter shall be reduced, on a pro rata basis, until the aggregate amount of the management fee paid or to be paid by Goedeker, together with all other management fees paid or to be paid by all other subsidiaries of the Company to the Manager, in each case, with respect to such fiscal quarter, does not exceed the Parent Management Fee calculated and payable with respect to such fiscal quarter. Goedeker shall also reimburse the Manager for all costs and expenses of Goedeker which are specifically approved by the board of directors of Goedeker, including all out-of-pocket costs and expenses, that are actually incurred by the Manager or its affiliates on behalf of Goedeker in connection with performing services under the offsetting management services agreement. The services provided by the Manager include: conducting general and administrative supervision and oversight of Goedeker's day-to-day business and operations, including, but not limited to, recruiting and hiring of personnel, administration of personnel and personnel benefits, development of administrative policies and procedures, establishment and management of banking services, managing and arranging for the maintaining of liability insurance, arranging for equipment rental, maintenance of all necessary permits and licenses, acquisition of any additional licenses and permits that become necessary, participation in risk management policies and procedures; and overseeing and consulting with respect to Goedeker's business and operational strategies, the implementation of such strategies and the evaluation of such strategies, including, but not limited to, strategies with respect to capital expenditure and expansion programs, acquisitions or dispositions and product or service lines. The Company expensed $183,790 in management fees for the year ended December 31, 2019. Payment of the management fee is subordinated to the payment of interest on the 9% subordinated promissory note (see Note 13), such that no payment of the management fee may be made if Goedeker is in default under the note with regard to interest payments and, for the avoidance of doubt, such payment of the management fee will be contingent on Goedeker being in good standing on all associated loan covenants. In addition, during the period that that any amounts are owed under the 9% subordinated promissory note or the earn out payments, the annual management fee shall be capped at $250,000. The rights of the Manager to receive payments under the offsetting management services agreement are also subordinate to the rights of Burnley and SBCC under separate subordination agreements that the Manager entered into with Burnley and SBCC on April 5, 2019. Accordingly, $63,653 due the Manager is classified as an accrued liability as of December 31, 2019. Advances From time to time, the Company has received advances from its chief executive officer to meet short-term working capital needs. As of December 31, 2019 and 2018, a total of $181,333 and $174,333 advances from related parties are outstanding, respectively. These advances are unsecured, bear no interest, and do not have formal repayment terms or arrangements. As of December 31, 2019 and 2018, the Manager has funded the Company $62,499 and $55,500 in related party advances, respectively. These advances are unsecured, bear no interest, and do not have formal repayment terms or arrangements. Grid Promissory Note On January 3, 2018, the Company issued a grid promissory note to the Manager in the initial principal amount of $50,000. The note provides that the Company may from time to time request additional advances from the Manager up to an aggregate additional amount of $100,000, which will be added to the note if the Manager, in its sole discretion, so provides. Interest shall accrue on the unpaid portion of the principal amount and the unpaid portion of all advances outstanding at a fixed rate of 8% per annum, and along with the outstanding portion of the principal amount and the outstanding portion of all advances, shall be payable in one lump sum due on the maturity date, which is the first anniversary of the date of the note. The maturity date of the grid promissory note was extended until January 3, 2021. If all or a portion of the principal amount or any advance under the note, or any interest payable thereon is not paid when due (whether at the stated maturity, by acceleration or otherwise), such overdue amount shall bear interest at a rate of 12% per annum. In the event the Company completes a financing involving at least $500,000, the Company must, contemporaneously with the closing of such financing transaction, repay the entire outstanding principal and accrued and unpaid interest on the note. The note is unsecured and contains customary events of default. As of December 31, 2019 and 2018, the Manager has advanced $119,400 and $117,000 of the promissory note and the Company has accrued interest of $17,115 and $7,549, respectively. Building Lease On March 3, 2017, Neese entered into an agreement of lease with K&A Holdings, LLC, a limited liability company that is wholly-owned by officers of Neese. See Note 15 for details regarding this lease.

Shareholders' Deficit

Shareholders' Deficit	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Equity [Abstract]
SHAREHOLDERS' DEFICIT	NOTE 17—SHAREHOLDERS' DEFICIT Allocation Shares As of June 30, 2020 and December 31, 2019, the Company had authorized and outstanding 1,000 allocation shares. These allocation shares do not entitle the holder thereof to vote on any matter relating to the Company other than in connection with amendments to the Company's operating agreement and in connection with certain other corporate transactions as specified in the operating agreement. The Manager owns 100% of the allocation shares of the Company, which are a separate class of limited liability company interests that, together with the common shares, will comprise all of the classes of equity interests of the Company. The Manager received the allocation shares with its initial capitalization of the Company. The allocation shares generally will entitle the Manager to receive a twenty percent (20%) profit allocation as a form of incentive designed to align the interests of the Manager with those of the Company's shareholders. Profit allocation has two components: an equity-based component and a distribution-based component. The equity-based component will be paid when the market for the Company's shares appreciates, subject to certain conditions and adjustments. The distribution-based component will be paid when the distributions the Company pays to shareholders exceed an annual hurdle rate of eight percent (8.0%), subject to certain conditions and adjustments. While the equity-based component and distribution-based component are interrelated in certain respects, each component may independently result in a payment of profit allocation if the relevant conditions to payment are satisfied. The 1,000 allocation shares are issued and outstanding and held by the Manager, which is controlled by Mr. Roberts, the Company's chief executive officer and controlling shareholder. Common Shares The Company is authorized to issue 500,000,000 common shares as of June 30, 2020 and December 31, 2019. As of June 30, 2020 and December 31, 2019, the Company had 3,780,625 and 3,165,625 common shares issued and outstanding, respectively. The common shares entitle the holder thereof to one vote per share on all matters coming before the shareholders of the Company for a vote. On April 5, 2019, the Company issued 50,000 common shares to Leonite pursuant to the securities purchase agreement (see Note 13). On May 4, 2020, the Company issued 100,000 common shares to Leonite upon conversion of $100,000 of the outstanding balance of the secured convertible promissory note resulting is a loss on conversion of debt of $175,000 (see Note 13). On May 28, 2020, the Company issued 415,000 common shares, having a fair value of $1,037,500, to the Seller in connection with the Asien's Acquisition (see Note 9). On June 4, 2020, the Company issued 100,000 common shares to a service provider for services provided to the Company. The fair market value of the services amounted to $245,000. Options On May 11, 2020, the Company granted options to directors Paul A. Froning and Robert D. Barry to purchase 60,000 and 30,000 common shares, respectively, each at an exercise price of $2.50 per share. The options vested immediately on the date of grant and terminate on May 11, 2025. Number of Weighted Average Weighted Average Outstanding at January 1, 2020 - $ - - Granted 90,000 $ 2.50 5.0 Exercised - - - Forfeited - - - Cancelled - - - Expired - - - Outstanding at June 30, 2020 90,000 $ 2.50 4.9 Exercisable at June 30, 2020 90,000 $ 2.50 4.9 As of June 30, 2020, vested outstanding stock options had no intrinsic value as the exercise price is greater than the estimated fair value of the underlying common stock. The Company recognizes compensation expense for stock option awards on a straight-line basis over the applicable service period of the award. The service period is generally the vesting period. The following assumptions were used to calculate share-based compensation expense for the six months ended June 30, 2020: Volatility 128.52 % Risk-free interest rate 0.36 % Dividend yield 0.0 % Expected term 5 years Warrants Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2019 - $ - - Granted 200,000 1.25 5.00 Exercised - - - Canceled - - - Outstanding, December 31, 2019 200,000 1.25 4.26 Granted 200,000 1.25 5.00 Exercised - - - Canceled - - - Outstanding, June 30, 2020 400,000 $ 1.25 4.32 $ 808,000 Exercisable, June 30, 2020 400,000 $ 1.25 4.32 $ 808,000 On April 5, 2019, the Company issued a warrant to purchase 200,000 common shares to Leonite pursuant to the securities purchase agreement. On May 11, 2020, the Company issued another warrant to purchase 200,000 common shares to Leonite pursuant to an amendment to the securities purchase agreement. The warrants have a term of five years, an exercise price of $1.25 per share (subject to adjustment), and may be exercised on a cashless basis (see Note 13). Accordingly, a portion of the proceeds was allocated to the warrant based on its relative fair value using the Black Scholes option-pricing model. The assumptions used in the Black-Scholes model are as follows: (i) dividend yield of 0%; (ii) expected volatility of 128.52%, (iii) weighted average risk-free interest rate of 0.36%, (iv) expected life of five years, and (v) estimated fair value of the common shares of $2.50 per share in the amount of $448,211 and recorded as part of the Loss on Extinguishment of Debt in the six months ended June 30, 2020. The warrant also contains an ownership limitation. The Company shall not effect any exercise of the warrant, and Leonite shall not have the right to exercise any portion of the warrant, to the extent that after giving effect to issuance of common shares upon exercise the warrant, Leonite, together with its affiliates, and any other persons acting as a group together with Leonite or any of its affiliates, would beneficially own in excess of 4.99% of the number of common shares outstanding immediately after giving effect to the issuance of common shares issuable upon exercise of the warrant. Upon no fewer than 61 days' prior notice to the Company, Leonite may increase or decrease such beneficial ownership limitation provisions and any such increase or decrease will not be effective until the 61st day after such notice is delivered to the Company. On April 5, 2019, Goedeker, as borrower, and 1847 Goedeker entered into a loan and security agreement with Small Business Community Capital II, L.P. ("SBCC") for a term loan in the principal amount of $1,500,000, pursuant to which Goedeker issued to SBCC a term note in the principal amount of up to $1,500,000 and a ten-year warrant to purchase shares of the most senior capital stock of Goedeker equal to 5.0% of the outstanding equity securities of Goedeker on a fully-diluted basis for an aggregate price equal to $100. At June 30, 2020 and December 31, 2019 the warrants were valued at $2,250,000 and $122,344, respectively. In connection with the amendment, (i) the Company issued to Leonite another five-year warrant to purchase 200,000 common shares at an exercise price of $1.25 per share (subject to adjustment), which may be exercised on a cashless basis and (ii) upon closing of the Asien's Acquisition, 1847 Asien issued to Leonite shares of common stock equal to a 5% interest in 1847 Asien. At June 30, 2020 the warrants were valued at $118,500. Noncontrolling Interests The Company owns 55.0% of 1847 Neese, 70% of 1847 Goedeker and 95% of 1847 Asien. For financial interests in which the Company owns a controlling financial interest, the Company applies the provisions of ASC 810, which are applicable to reporting the equity and net income or loss attributable to noncontrolling interests. The results of 1847 Neese, 1847 Goedeker and 1847 Asien are included in the consolidated statement of income. The net loss attributable to the 45% non-controlling interest of 1847 Neese amount to $407,299 and $501,647 for the six months ended June 30, 2020 and 2019, respectively. The net loss attributable to the 30% non-controlling interest of 1847 Goedeker amounted to $1,590,584 for the six months ended June 30, 2020 and $195,822 for the period from April 5, 2019 (acquisition) to June 30, 2019. The net loss attributable to the 5% non-controlling interest of 1847 Asien amounted to $9,439 for the period from May 29, 2020 to June 30, 2020.	NOTE 17—SHAREHOLDERS' DEFICIT Allocation Shares As of and December 31, 2019 and 2018, the Company had authorized and outstanding 1,000 allocation shares. These allocation shares do not entitle the holder thereof to vote on any matter relating to the Company other than in connection with amendments to the Company's operating agreement and in connection with certain other corporate transactions as specified in the operating agreement. The Manager owns 100% of the allocation shares of the Company, which are a separate class of limited liability company interests that, together with the common shares, will comprise all of the classes of equity interests of the Company. The Manager received the allocation shares with its initial capitalization of the Company. The allocation shares generally will entitle the Manager to receive a twenty percent (20%) profit allocation as a form of incentive designed to align the interests of the Manager with those of the Company's shareholders. Profit allocation has two components: an equity-based component and a distribution-based component. The equity-based component will be paid when the market for the Company's shares appreciates, subject to certain conditions and adjustments. The distribution-based component will be paid when the distributions the Company pays to shareholders exceed an annual hurdle rate of eight percent (8.0%), subject to certain conditions and adjustments. While the equity-based component and distribution-based component are interrelated in certain respects, each component may independently result in a payment of profit allocation if the relevant conditions to payment are satisfied. The 1,000 allocation shares are issued and outstanding and held by the Manager, which is controlled by Mr. Roberts, the Company's chief executive officer and controlling shareholder. Common Shares The Company is authorized to issue 500,000,000 common shares as of December 31, 2019 and 2018. As of December 31, 2019 and 2018, the Company had 3,165,625 and 3,115,625 common shares issued and outstanding, respectively. The common shares entitle the holder thereof to one vote per share on all matters coming before the shareholders of the Company for a vote. On January 22, 2018, the Company completed a 1-for-5 reverse split of its outstanding common shares. As a result of this stock split, the issued and outstanding common shares decreased from 3,115,500 to 623,125 shares. On May 10, 2018, the Company completed a 5-for-1 forward stock split of its outstanding common shares by way of a share dividend. As a result of this stock split, the issued and outstanding common shares increased from 623,125 to 3,115,625 shares. All share and per share information has been restated to retroactively show the effect of these stock splits. On April 5, 2019, the Company, issued 50,000 common shares to Leonite pursuant to the securities purchase agreement (see Note 13). Except in connection with the share dividend on May 10, 2018 and issuance on April 5, 2019, the Company did not issue any equity securities in the years ended December 31, 2019 and 2018. Warrants On April 5, 2019, the Company issued a warrant to purchase 200,000 common shares to Leonite pursuant to the securities purchase agreement (see Note 13). The warrant has a term of five years, an exercise price of $1.25 per share (subject to adjustment), and may be exercised on a cashless basis. Accordingly, a portion of the proceeds was allocated to the warrant based on its relative fair value using the Black Scholes option-pricing model. The assumptions used in the Black-Scholes model are as follows: (i) dividend yield of 0%; (ii) expected volatility of 140.3%, (iii) weighted average risk-free interest rate of 2.31%, (iv) expected life of five years, and (v) estimated fair value of the common shares of $2.75 per share in the amount of $292,673. The Company amortized $ 215,906 of debt discount in the year ended December 31, 2019 and the unamortized balance at year end is $76,767. The warrant also contains an ownership limitation. The Company shall not effect any exercise of the warrant, and Leonite shall not have the right to exercise any portion of the warrant, to the extent that after giving effect to issuance of common shares upon exercise the warrant, Leonite, together with its affiliates, and any other persons acting as a group together with Leonite or any of its affiliates, would beneficially own in excess of 4.99% of the number of common shares outstanding immediately after giving effect to the issuance of common shares issuable upon exercise of the warrant. Upon no fewer than 61 days' prior notice to the Company, Leonite may increase or decrease such beneficial ownership limitation provisions and any such increase or decrease will not be effective until the 61st day after such notice is delivered to the Company. Noncontrolling Interests The Company owns 55.0% of 1847 Neese and 70% of 1847 Goedeker. For financial interests in which the Company owns a controlling financial interest, the Company applies the provisions of ASC 810, which are applicable to reporting the equity and net income or loss attributable to noncontrolling interests. The results of 1847 Neese and 1847 Goedeker are included in the consolidated statement of income. The net loss attributable to the 45% non-controlling interest of 1847 Neese amounted to $456,419 and $546,513 for the years ended December 31, 2019 and 2018, respectively. The net loss attributable to the 30% non-controlling interest of 1847 Goedeker amounted to $863,610 for the period from April 5, 2019 (acquisition) to December 31, 2019.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 18—COMMITMENTS AND CONTINGENCIES An office space has been leased on a month-by-month basis. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.	NOTE 18—COMMITMENTS AND CONTINGENCIES An office space has been leased on a month-by-month basis. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 19—INCOME TAXES As of December 31, 2019 and 2018, the Company had net operating loss carry forwards of approximately $2,297,000 and $1,135,000, respectively, that may be available to reduce future years' taxable income in varying amounts through 2037. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. The provision for Federal income tax consists of the following: The cumulative tax effect at the expected rate of 26.3% and 34.7% of significant items comprising the Company's net deferred tax amount is as follows: Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards incurred prior to 2018 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years. The components for the provision of income taxes include: December 31, December 31, Current Federal and State $ 16,500 $ (85,000 ) Deferred Federal and State (1,218,900 ) (697,000 ) Total (benefit) provision for income taxes $ (1,202,400 ) $ (782,000 ) A reconciliation of the statutory US Federal income tax rate to the Company's effective income tax rate is as follows: December 31, December 31, Federal tax 21.0 % 21.0 % State tax 5.5 % 8.1 % Gain on bargain purchase 0.0 % 5.8 % Permanent items (0.2 )% (2.2 )% Rate change from TCJA 0.0 % 4.3 % Other 0.0 % (2.3 )% Effective income tax rate 26.3 % 34.7 % On December 22, 2017 the Tax Cuts and Jobs Act ("TCJA") was signed into law. Pursuant to Staff Accounting Bulletin No 118, a reasonable estimate of the specific income tax effects for the TCJA can be determined and the Company is reporting these provisional amounts. Accordingly, the Company may revise these estimates in the upcoming year. The TCJA reduces the corporate income tax rate from 34% to 21% effective January 1, 2018. All deferred income tax assets and liabilities, including NOL's have been measured using the new rate under the TCJA and are reflected in the valuation of these assets as of December 31, 2019 and 2018. Deferred income taxes reflect the net tax effect of temporary differences between amounts recorded for financial reporting purposes and amounts used for tax purposes. The major components of deferred tax assets and liabilities are as follows: December 31, December 31, Deferred tax assets Receivables $ 8,000 $ 8,000 Related party accruals 156,000 58,000 Inventory obsolescence 115,000 29,000 Sales return reserve 51,000 - Business interest limitation 343,000 - Other 8,000 7,000 Loss carryforward 624,000 473,000 Total deferred tax assets $ 1,305,000 $ 575,000 Deferred tax liabilities Fixed assets $ (652,000 ) $ (940,000 ) Intangibles (18,000 ) - Total deferred tax liabilities $ (670,000 ) $ (940,000 ) - Total net deferred income tax assets (liabilities) $ 635,000 $ (365,000 ) The Company has recorded activity related to the gross unrecognized tax benefits (excluding interest and penalties) as follows: December 31, December 31, Gross unrecognized tax benefit at the beginning of the year $ - $ 126,000 Increase in tax positions to the current year - - Adjustment to acquisition purchase price - (120,000 ) Decreases due to lapses in applicable statutes of limitations - (6,000 ) Total (benefit) provision for income taxes $ - $ - The Company recognizes interest and penalties accrued related to unrecognized tax benefits in income tax expense. At December 31, 2019 and 2018, accrued interest and penalties were $0 and $0, respectively. The tax years ended December 31, 2015 through December 31, 2019 are considered to be open under statute and therefore may be subject to examination by the Internal Revenue Service and various state jurisdictions. Neese's 2016 federal and state income tax returns were filed showing a refund due of $129,000. The sellers received and retained the refunds related to a year prior to the acquisition on Neese by 1847 Neese. In preparation of the 2017 return, the Company learned that the 2016 return was in error and no refund should have been paid to the sellers. Thus, the funds received by the sellers should have been remitted to the Company. The Company in discussion with the sellers agreed to treat the amount of the tax refund as additional consideration for the purchase of Neese. Accordingly, the Company charged $129,000 to extinguishment of debt for the year ended December 31, 2018. The Company is a partnership for federal income taxes; however, its subsidiaries are C corporations. The Company owns less than 80% of the subsidiaries and thus it cannot file consolidated federal income tax returns. Following is a summary of prepaid and deferred tax assets and liabilities for December 31, 2019 and 2018. As of December 31, 2019 2018 Prepaid income taxes (accrued tax liability) $ (24,000 ) $ 173,000 Deferred tax asset (liability) $ 635,000 $ (365,000 ) Years Ended December 31, 2019 2018 Income tax benefit $ 1,202,000 $ 781,000

Supplemental Disclosures of Cas

Supplemental Disclosures of Cash Flow Information	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION	NOTE 19—SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION Supplemental disclosures of cash flow information for the six months ended June 30, 2020 and 2019 were as follows: For the Six Months Ended 2020 2019 Interest paid $ 243,063 $ 423,539 Income tax paid $ - $ - Business Combinations: Current Assets $ 1,734,663 $ 3,308,301 Property and equipment $ 157,052 $ 207,604 Working capital adjustment receivable $ - $ 553,643 Assumed liabilities $ (3,195,726 ) $ (4,668,977 ) Goodwill $ 1,720,726 $ 6,381,715 Net cash acquired in acquisition of Goedeker $ 1,501,285 $ 1,285,214 Financing: Due to seller (cash paid to seller day after closing) $ 233,000 - Term Loan $ - $ 1,500,000 Debt discount financing costs - (178,000 ) Warrant feature upon issuance of term loan - (229,244 ) Term loan, net $ - $ 1,092,756 Line of Credit $ - $ 754,682 Debt discount on line of credit - (128,682 ) Issuance of common shares on promissory note - (137,500 ) Line of Credit, net $ - $ 488,500 Promissory Notes $ 855,000 $ 714,286 Promissory Note original issue and debt discount - (79,286 ) Warrants issued in conjunction with notes payable (292,673 ) Promissory Note, net $ 855,000 $ 342,327 9% Subordinated Promissory Note $ - $ 4,700,000 Debt discount financing costs - (215,500 ) 9% Subordinated Promissory Note, net $ - $ 4,484,500 Warrant liability $ - $ 229,244 Common stock 415 - Additional Paid in Capital $ 829,585 $ 430,173	NOTE 20—SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION Supplemental disclosures of cash flow information for the years ended December 31, 2019 and 2018 were as follows: For the Year Ended 2019 2018 Interest paid $ 706,784 $ 811,854 Income tax paid - - Business Combinations: Current Assets $ 3,412,296 $ - Property and equipment 216,286 - Intangibles 2,117,000 - Goodwill 4,976,016 - Assumed liabilities (6,238,183 ) - 9% Subordinated Promissory Note, net of debt discount of $1,277,602 (3,422,398 ) - Contingent note payable (81,494 Non-controlling interest (979,523 ) - Cash acquired in acquisition of Goedeker $ - $ - Financing: Term Loan $ 1,500,000 $ - Debt discount financing costs (178,000 ) - Warrant feature upon issuance of term loan (229,244 ) - Term loan, net $ 1,092,756 $ - Line of Credit $ 754,682 $ - Debt discount on line of credit (128,682 ) - Issuance of common shares on promissory note (137,500 ) - Line of Credit, net $ 488,500 $ - Convertible Promissory Note $ 714,286 $ - Convertible Promissory Note original issue and debt discount (79,286 ) - Warrants issued in conjunction with convertible promissory note (292,673 ) - Convertible Promissory Note, net $ (342,327 ) $ - Warrant liability 229,244 - Additional Paid-in Capital – common shares and warrants issued $ 430,173 $ - Operating lease, ROU assets and liabilities $ 2,924,157 $ -

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 20—SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2020 to the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements, except as set forth below. Underwriting Agreement, Representative's Warrants and Closing of IPO On July 30, 2020, Goedeker entered into an underwriting agreement (the "Underwriting Agreement") with ThinkEquity, a division of Fordham Financial Management, Inc., (the "Representative"), as representative of the underwriters set forth on Schedule 1 thereto (collectively, the "Underwriters"), relating to the IPO. Under the Underwriting Agreement, Goedeker agreed to sell 1,111,200 shares of common stock to the Underwriters, and also agreed to grant the Underwriters' a 45-day over-allotment option to purchase an additional 166,577 shares of common stock, at a purchase price per share of $8.325 (the offering price to the public of $9.00 per share minus the underwriters' discount). Pursuant to the Underwriting Agreement, Goedeker also agreed to issue to the Representative and/or its affiliates warrants to purchase a number of shares of common stock equal in the aggregate to 5% of the total shares sold. The warrants will be exercisable at any time and from time to time, in whole or in part, beginning on January 26, 2021 until July 30, 2025, at a per share exercise price equal to $11.25 (125% of the public offering price per share). On August 4, 2020, Goedeker sold 1,111,200 shares of its common stock to the Underwriters for total gross proceeds of $10,000,800. After deducting the underwriting commission and expenses, Goedeker received net proceeds of approximately $8,992,029. Goedeker also issued warrants for the purchase of 55,560 shares of common stock to affiliates of the Representative. Repayment of Northpoint Loan The Northpoint loan was terminated on May 18, 2020 and there is no outstanding balance as of June 30, 2020. Repayment of Burnley Loan On August 4, 2020, Goedeker used a portion of the proceeds from the IPO to repay the loan from Burnley (Note 9). The total payoff amount was $118,194, consisting of principal of $32,350 interest of $42 and prepayment, legal, and other fees of $85,802 Repayment of SBCC Loan On August 4, 2020, Goedeker used a portion of the proceeds from the IPO to repay the loan from SBCC (Note 10). The total payoff amount was $1,122,412 consisting of principal of $1,066,640, interest of $11,773 and prepayment, legal, and other fees of $43,999. Leonite Conversion and Repayment On July 21, 2020, Leonite converted $50,000 of the outstanding balance of the secured convertible promissory note (Note 12) into 50,000 common shares of 1847 Holdings. On August 4, 2020, Goedeker used a portion of the proceeds from the IPO to repay the secured convertible promissory note. The total payoff amount was $780,653, consisting of principal of $771,431 and interest of $9,222. Payment on Subordinated Promissory Note In accordance with the terms of the amended and restated note that became effective upon closing of the IPO on August 4, 2020 (Note 11), Goedeker used a portion of the proceeds from the IPO to pay $1,083,842 of the balance of the note. Renewal of Home State Bank loan As previously disclosed, Neese, a subsidiary of 1847 Holdings LLC, entered into a business loan agreement (the "Loan Agreement") with Home State Bank (the "Lender") on June 13, 2018 for a revolving line of credit, pursuant to which Neese issued a revolving promissory note to the Lender in the principal amount of $3,654,074 with an annual interest rate of 6.85% (the "Note"), which matured on July 20, 2020. Neese also entered into a commercial security agreement (the "Security Agreement") with the Lender, pursuant to which the Note was secured by a security interest in certain assets of Neese. On July 30, 2020, Neese entered into a change in terms agreement (the "Amendment") with the Lender, pursuant to which: (i) the maturity date was extended to July 30, 2022; (ii) the interest rate was changed to 5.50%; (iii) Neese agreed to pay accrued interest in the amount of $95,970.42; (iv) Neese agreed to make payments of $30,000.00 beginning on September 30, 2020 and continuing thereafter on a monthly basis until maturity at which time a final interest payment is due; (v) Neese agreed to make a payment of $260,000.00 on December 30, 2020 and December 30, 2021; (vi) Neese agreed to make two new advances under the Note in the amounts $51,068.19 and $517,528.86 to repay in full Neese's capital lease transactions due to Utica Leaseco LLC; (vii) Neese agreed to pay a loan fee of $17,500.00 at the time of signing the Amendment; and (viii) the Lender agreed to make a loan advance to checking for $17,500.00. Except for the foregoing amendments, the terms of the Loan Agreement, the Note and the Security Agreement remain unchanged and in full force and effect. Asien Promissory Note On July 29, 2020, 1847 Asien executed a securities purchase agreement with the Wilhelmsen Family Trust, (the "Asien's Seller". Pursuant to the agreement, the Asien's Seller sold to the 1847 Asien, 415,000 common shares of 1847 Holdings LLC at a purchase price of $2.50 per share. As consideration, 1847 Asien issued to the Asien's Seller a two-year, 6% amortizing promissory note in the aggregate principal amount of $1,037,500. One-half (50%) of the outstanding principal amount of this Note ($518,750) and all accrued interest thereon will be amortized on a two-year straight-line basis and is payable quarterly. The second-half (50%) of the outstanding principal amount of this Note ($518,750) with all accrued, but unpaid interest thereon is due on the second anniversary of the note, along with any other unpaid principal or accrued interest. Arvest Promissory Note and Security Agreement On July 19, 2020, Asien's entered into a Promissory Note and Security Agreement with Arvest Bank dated July 10, 2020 (the "Arvest Loan Agreement"), pursuant to which Arvest Bank will provide to Asien's a revolving loan for up to $400,000 (the "Arvest Loan"). The term of the Arvest Loan is one year. Interest will accrue on the Arvest Loan at a rate of 5.25%, subject to change in accordance with the Variable Rate (as defined in the Arvest Loan Agreement), the calculation for which is the U.S. Prime Rate plus 2%. Asien's will pay accrued interest on the outstanding balance of the Arvest Loan in regular monthly payments beginning on August 10, 2020. A final payment of the entire unpaid outstanding principal and interest is due on July 10, 2021. Asien's may prepay the Arvest Loan in full or in part at any time. Pursuant to the terms of the Arvest Loan Agreement, Asien's has granted to Arvest Bank a security interest in its inventory and equipment, accounts and other rights of payments, and general intangibles, as such terms are defined in the Uniform Commercial Code. The Arvest Loan Agreement contains customary events of default, including the occurrence of the following: (i) a failure to make a payment in full when due; (ii) insolvency or bankruptcy; (iii) a merger, dissolution, reorganization of Asien's; (iv) a consolidation with, or the acquisition of substantially all of the assets of, another entity; and (v) a violation by Asien of any term, condition or covenant in the Arvest Loan Agreement. The Arvest Loan Agreement contains customary representations, warranties, and affirmative and negative covenants for a loan of this type.	NOTE 21—SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10), the Company has analyzed its operations subsequent to December 31, 2019 to the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared without audit in accordance with generally accepted accounting principles in the United States of America ("GAAP") and are presented in US dollars. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the six months ended June 30, 2020 are not necessarily indicative of the results that may be expected for the year ended December 31, 2020. These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company's annual report on Form 10-K for the year ended December 31, 2019.	Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America ("GAAP") and are presented in US dollars.
Accounting Basis	Accounting Basis The Company uses the accrual basis of accounting and GAAP. The Company has adopted a calendar year end.	Accounting Basis The Company uses the accrual basis of accounting and GAAP. The Company has adopted a calendar year end.
Stock Splits		Stock Splits On January 22, 2018, the Company completed a 1-for-5 reverse split of its outstanding common shares. As a result of this stock split, the Company's issued and outstanding common shares decreased from 3,115,500 to 623,125 shares. On May 10, 2018, the Company completed a 5-for-1 forward stock split of its outstanding common shares. As a result of this stock split, the Company's issued and outstanding common shares increased from 623,125 to 3,115,625 shares. Accordingly, all share and per share information has been restated to retroactively show the effect of these stock splits.
Segment Reporting	Segment Reporting The Financial Accounting Standards Board ("FASB") Accounting Standard Codification ("ASC") Topic 280, Segment Reporting, requires that an enterprise report selected information about reportable segments in its financial reports issued to its stockholders. Beginning with the second quarter of 2019, the Company changed its operating and reportable segments from one segment to two segments: the Retail and Appliances Segment, which is operated by Goedeker, and the Land Management Segment, which is operated by Neese. The Retail and Appliances Segment is comprised of a retail store and an e-commerce destination for home furnishings, including appliances, furniture, home goods and related products, based in St. Louis, Missouri. In May 2020, the Company's acquisition located in Santa Rosa, California, provides a wide variety of appliance services including sales, delivery, installation, service and repair, extended warranties, and financing to the North Bay area. The Land Management Services Segment is comprised of professional services for waste disposal and a variety of agricultural services, wholesaling of agricultural equipment and parts, local trucking services, various shop services, and sales of other products and services, based in Grand Junction, Iowa. The Company provides general corporate services to its segments; however, these services are not considered when making operating decisions and assessing segment performance. These services are reported under "Holding Company" below and these include costs associated with executive management, financing activities and public company compliance.	Segment Reporting The Financial Accounting Standards Board ("FASB") Accounting Standard Codification ("ASC") Topic 280, Segment Reporting The Land Management Segment will be responsible for the activities that provide professional services on waste disposal and land application services based in Grand Junction, Iowa. The Retail and Appliances Segment will be responsible for the activities in e-commerce destination for home furnishings, including appliances, furniture, bath and kitchen fixtures, décor, lighting and home goods based in St. Louis, Missouri. The Company provides general corporate services to its segments; however, these services are not considered when making operating decisions and assessing segment performance. These services are reported under "Holding Company" below and these include costs associated with executive management, financing activities and public company compliance.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.	Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain Statements of Operations reclassifications have been made in the presentation of the Company's prior financial statements and accompanying notes to conform to the presentation as of and for the three and six months ended June 30, 2020. The Company reclassified certain operating expense accounts in the Consolidated Statement of Operations. The reclassification had no impact on financial position, net income, or shareholder's equity.	Reclassifications Certain Statements of Operations reclassifications have been made in the presentation of the Company's prior financial statements and accompanying notes to conform to the presentation as of and for the year ended December 31, 2019. The Company reclassified certain operating expense accounts in the Consolidated Statement of Operations. The reclassification had no impact on financial position, net income, or shareholder's equity.
Revenue Recognition and Cost of Revenue	Revenue Recognition and Cost of Revenue On January 1, 2018, the Company adopted Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue Recognition Retail and Appliances Segment Goedeker Goedeker collects the full sales price from the customer at the time the order is placed. Goedeker does not incur incremental costs obtaining purchase orders from customers, however, if it did, because all of Goedeker's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that Goedeker recognizes arises from orders it receives from its customers. Goedeker's performance obligations under the customer orders correspond to each sale of merchandise that it makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the merchandise sale to be completed. Control of the delivery transfers to customers when the customer can direct the use of, and obtain substantially all the benefits from, Goedeker's products, which generally occurs when the customer assumes the risk of loss. The risk of loss shifts to the customer at different times depending on the method of delivery. Goedeker delivers products to its customers in three possible ways. The first way is through a shipment of the products through a third-party carrier from Goedeker's warehouse to the customer (a "Company Shipment"). The second way is through a shipment of the products through a third-party carrier from a warehouse other than Goedeker's warehouse to the customer (a "Drop Shipment") and the third way is where Goedeker itself delivers the products to the customer and often also installs the product (a "Local Delivery"). In the case of a Local Delivery, Goedeker loads the product on to its own truck and delivers and installs the product at the customer's location. When a product is delivered through a Local Delivery, risk of loss passes to the customer at the time of installation and revenue is recognized upon installation at the customer's location. In the case of a Company Shipment and a Drop Shipment, the delivery to the customer is made free on board, or FOB, shipping point (whether from Goedeker's warehouse or a third party's warehouse). Therefore, risk of loss and title transfers to the customer once the products are shipped (i.e., leaves the Goedeker's warehouse or a third-party's warehouse). After shipment and prior to delivery, the customer is able to redirect the product to a different destination, which demonstrates the customer's control over the product once shipped. Once the risk of loss has shifted to the customer, Goedeker has satisfied its performance obligation and recognizes revenue. Goedeker agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon sales price. In Goedeker's contracts with customers, it allocates the entire transaction price to the sales price, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax, value added tax, and other tax Goedeker collects concurrently with revenue-producing activities are excluded from revenue. If Goedeker continued to apply legacy revenue recognition guidance for the three and six months ended June 30, 2020 and 2019, revenues, gross margin, and net loss would not have changed. Cost of revenue includes the cost of purchased merchandise plus the cost of shipping merchandise and where applicable installation, net of promotional rebates and other incentives received from vendors. Substantially all Goedeker's sales are to individual retail consumers. Shipping and Handling ‒ Goedeker bills its customers for shipping and handling charges, which are included in net sales for the applicable period, and the corresponding shipping and handling expense is reported in cost of sales. Disaggregated Revenue Asien's Asien's collects 100% of the payment for special-order models including tax, and 50% of the payment for non-special orders from the customer at the time the order is placed. Asien's does not incur incremental costs obtaining purchase orders from customers; however, if Asien's did, because all Asien's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. Performance Obligations – The revenue that Asien's recognizes arises from orders it receives from customers. Asien's performance obligations under the customer orders correspond to each sale of merchandise that it makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the merchandise sale to be completed. Control of the delivery transfers to customers when the customer can direct the use of, and obtain substantially all the benefits from, Asien's products, which generally occurs when the customer assumes the risk of loss. The transfer of control generally occurs at the point of pickup, shipment, or installation. Once this occurs, Asien's has satisfied its performance obligation and Asien's recognizes revenue. Transaction Price ‒ Asien's agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon sales price. In Asien's contracts with customers, it allocates the entire transaction price to the sales price, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax that Asien's collects concurrently with revenue-producing activities are excluded from revenue. Cost of revenue includes the cost of purchased merchandise plus freight and any applicable delivery charges from the vendor to the company. Substantially all Asien's sales are to individual retail consumers (homeowners), builders and designers. The large majority of customers are homeowners and their contractors, with the homeowner being key in the final decisions. The Company has a diverse customer base with no one client accounting for more than 5% of total revenue. Goedeker's and Asien's disaggregated revenue by sales type for the three and six months ended June 30, 2020 and 2019 is as follows: Three Months Ended Six Months Ended 2020 2019 2020 2019 Appliance sales $ 13,188,035 $ 8,759,916 $ 21,316,809 $ 8,759,916 Furniture sales 2,944,013 1,702,284 4,326,378 1,702,284 Other sales 338,966 153,850 505,005 153,850 Total revenue $ 16,471,014 $ 10,616,050 $ 26,148,192 $ 10,616,050 Land Management Segment Neese's payment terms are due on demand from acceptance of delivery. Neese does not incur incremental costs obtaining purchase orders from customers, however, if Neese did, because all of Neese's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that Neese recognizes arises from orders it receives from customers. Neese's performance obligations under the customer orders correspond to each service delivery or sale of equipment that Neese makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the service or equipment sale to be completed. Control of the delivery transfers to customers when the customer is able to direct the use of, and obtain substantially all of the benefits from, Neese's products, which generally occurs at the later of when the customer obtains title to the equipment or when the customer assumes risk of loss. The transfer of control generally occurs at a point of delivery. Once this occurs, Neese has satisfied its performance obligation and Neese recognizes revenue. Neese also sells equipment by posting it on auction sites specializing in farm equipment. Neese posts the equipment for sale on a "magazine" site for several weeks before the auction. When Neese decides to sell, it moves the equipment to the auction site. The auctions are one day. If Neese accepts a bid, the customer pays the bid price and arranges for pick-up of the equipment. Transaction Price ‒ Neese agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon service fee. In Neese's contracts with customers, it allocates the entire transaction price to the service fee to the customer, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax, value added tax, and other tax Neese collects concurrently with revenue-producing activities are excluded from revenue. If Neese continued to apply legacy revenue recognition guidance for the three and six months ended June 30, 2020, revenues, gross margin, and net loss would not have changed. Substantially all of Neese's sales are to businesses, including farmers or municipalities and very little to individuals. Disaggregated Revenue ‒ Neese disaggregates revenue from contracts with customers by contract type, as it believes it best depicts how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Neese's disaggregated revenue by sales type for the three and six months ended June 30, 2020 and 2019 is as follows: Three Months Ended Six Months Ended 2020 2019 2020 2019 Services Trucking $ 278,734 $ 511,369 $ 519,497 $ 883,841 Waste hauling 321,919 272,028 439,049 376,357 Repairs 45,609 84,679 106,293 137,607 Other 120,665 108,250 148,187 153,919 Total services 766,927 976,326 1,213,026 1,551,724 Sales of parts and equipment 316,976 615,836 605,047 852,810 Total revenue $ 1,083,903 $ 1,592,162 $ 1,818,073 $ 2,404,534 Performance Obligations ‒ Performance obligations for the different types of services are discussed below: ● Trucking ● Waste Hauling and pumping ● Repairs ● Sales of parts and equipment Accounts Receivable, Net ‒ Accounts receivable, net, are amounts due from customers where there is an unconditional right to consideration. Unbilled receivables of $0 and $121,989 are included in this balance at June 30, 2020 and December 31, 2019, respectively. The payment of consideration related to these unbilled receivables is subject only to the passage of time. Neese reviews accounts receivable on a periodic basis to determine if any receivables will potentially be uncollectible. Estimates are used to determine the amount of the allowance for doubtful accounts necessary to reduce accounts receivable to its estimated net realizable value. The estimates are based on an analysis of past due receivables, historical bad debt trends, current economic conditions, and customer specific information. After Neese has exhausted all collection efforts, the outstanding receivable balance relating to services provided is written off against the allowance. Additions to the provision for bad debt are charged to expense. Neese determined that an allowance for loss of $14,614 and $29,001 was required at June 30, 2020 and December 31, 2019, respectively.	Revenue Recognition and Cost of Revenue On January 1, 2018, the Company adopted Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue Recognition Land Management Segment Neese's payment terms are due on demand from acceptance of delivery. Neese does not incur incremental costs obtaining purchase orders from customers, however, if Neese did, because all of Neese's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that Neese recognizes arises from orders it receives from customers. Neese's performance obligations under the customer orders correspond to each service delivery or sale of equipment that Neese makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the service or equipment sale to be completed. Control of the delivery transfers to customers when the customer is able to direct the use of, and obtain substantially all of the benefits from, Neese's products, which generally occurs at the later of when the customer obtains title to the equipment or when the customer assumes risk of loss. The transfer of control generally occurs at a point of delivery. Once this occurs, Neese has satisfied its performance obligation and Neese recognizes revenue. Neese also sells equipment by posting it on auction sites specializing in farm equipment. Neese posts the equipment for sale on a "magazine" site for several weeks before the auction. When Neese decides to sell, it moves the equipment to the auction site. The auctions are one day. If Neese accepts a bid, the customer pays the bid price and arranges for pick-up of the equipment. Transaction Price ‒ Neese agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon service fee. In Neese's contracts with customers, it allocates the entire transaction price to the service fee to the customer, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax, value added tax, and other tax Neese collects concurrently with revenue-producing activities are excluded from revenue. If Neese continued to apply legacy revenue recognition guidance for the year ended December 31, 2019, revenues, gross margin, and net loss would not have changed. Substantially all of Neese's sales are to businesses, including farmers or municipalities and very little to individuals. Disaggregated Revenue ‒ Neese disaggregates revenue from contracts with customers by contract type, as it believes it best depicts how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Neese's revenue by contract type is as follows: Year Ended December 31, 2019 2018 Revenues Trucking $ 1,579,660 $ 2,060,992 Waste hauling and pumping 1,901,314 1,844,053 Repairs 377,004 413,210 Other 343,436 313,252 Total services 4,201,414 4,631,057 Sales of parts and equipment 2,178,611 2,702,340 Total revenue $ 6,380,025 $ 7,333,847 Performance Obligations ‒ Performance obligations for the different types of services are discussed below: ● Trucking ● Waste Hauling and pumping ● Repairs ● Sales of parts and equipment Accounts Receivable, Net ‒ Accounts receivable, net, are amounts due from customers where there is an unconditional right to consideration. Unbilled receivables of $121,989 and $139,766 are included in this balance at December 31, 2019 and 2018, respectively. The payment of consideration related to these unbilled receivables is subject only to the passage of time. Neese reviews accounts receivable on a periodic basis to determine if any receivables will potentially be uncollectible. Estimates are used to determine the amount of the allowance for doubtful accounts necessary to reduce accounts receivable to its estimated net realizable value. The estimates are based on an analysis of past due receivables, historical bad debt trends, current economic conditions, and customer specific information. After Neese has exhausted all collection efforts, the outstanding receivable balance relating to services provided is written off against the allowance. Additions to the provision for bad debt are charged to expense. Neese determined that an allowance for loss of $29,001 was required at December 31, 2019 and 2018. Retail and Appliances Segment Goedeker collects the full sales price from the customer at the time the order is placed. Goedeker does not incur incremental costs obtaining purchase orders from customers, however, if Goedeker did, because all Goedeker's contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that Goedeker recognizes arises from orders it receives from customers. Goedeker's performance obligations under the customer orders correspond to each sale of merchandise that it makes to customers under the purchase orders; as a result, each purchase order generally contains only one performance obligation based on the merchandise sale to be completed. Control of the delivery transfers to customers when the customer can direct the use of, and obtain substantially all the benefits from, Goedeker's products, which generally occurs when the customer assumes the risk of loss. The transfer of control generally occurs at the point of shipment. Once this occurs, Goedeker has satisfied its performance obligation and Goedeker recognizes revenue. Revenue from the sale of long-term service warranties are recognized net of costs to sell the contracts to the third-party warranty service company. Transaction Price ‒ Goedeker agrees with customers on the selling price of each transaction. This transaction price is generally based on the agreed upon sales price. In Goedeker's contracts with customers, it allocates the entire transaction price to the sales price, which is the basis for the determination of the relative standalone selling price allocated to each performance obligation. Any sales tax, value added tax, and other tax Goedeker collects concurrently with revenue-producing activities are excluded from revenue. If Goedeker continued to apply legacy revenue recognition guidance for the three and year ended December 31, 2019, revenues, gross margin, and net loss would not have changed. Cost of revenue includes the cost of purchased merchandise plus the cost of delivering merchandise and where applicable installation, net of promotional rebates and other incentives received from vendors. Substantially all Goedeker's sales are to individual retail consumers. Disaggregated Revenue Goedeker's revenue by sales type is as follows: Year Ended December 31, 2019 2018 Appliance sales $ 29,254,413 $ - Furniture sales 4,814,931 - Other sales 598,769 - Total revenue $ 34,668,113 $ - Performance Obligations – Goedeker's performance obligations include delivery of products and, in some instances, performance of services such as installation. Revenue for the sale of merchandise is recognized upon shipment to the customer; or in some instances, upon delivery and installation of the product which typically occur simultaneously.
Receivables	Receivables Receivables consist of credit card transactions in the process of settlement. Vendor rebates receivable represent amounts due from manufactures from whom the Company purchases products. Rebates receivable are stated at the amount that management expects to collect from manufacturers, net of accounts payable amounts due the vendor. Rebates are calculated on product and model sales programs from specific vendors. The rebates are paid at intermittent periods either in cash or through issuance of vendor credit memos, which can be applied against vendor accounts payable. Based on the Company's assessment of the credit history with its manufacturers, it has concluded that there should be no allowance for uncollectible accounts. The Company historically collects substantially all of its outstanding rebates receivables. Uncollectible balances are expensed in the period it is determined to be uncollectible.	Receivables Receivables consist of credit card transactions in the process of settlement. Vendor rebates receivable represent amounts due from manufactures from whom the Company purchases products. Rebates receivable are stated at the amount that management expects to collect from manufacturers, net of accounts payable amounts due the vendor. Rebates are calculated on product and model sales programs from specific vendors. The rebates are paid at intermittent periods either in cash or through issuance of vendor credit memos, which can be applied against vendor accounts payable. Based on the Company's assessment of the credit history with its manufacturers, it has concluded that there should be no allowance for uncollectible accounts. The Company historically collects substantially all of its outstanding rebates receivables. Uncollectible balances are expensed in the period it is determined to be uncollectible.
Allowance for credit losses	Allowance for Credit Losses Provisions for credit losses are charged to income as losses are estimated to have occurred and in amounts sufficient to maintain an allowance for credit losses at an adequate level to provide for future losses on the Company's accounts receivable. The Company charges credit losses against the allowance and credits subsequent recoveries, if any, to the allowance. Historical loss experience and contractual delinquency of accounts receivables, and management's judgment are factors used in assessing the overall adequacy of the allowance and the resulting provision for credit losses. While management uses the best information available to make its evaluation, future adjustments to the allowance may be necessary if there are significant changes in economic conditions or portfolio performance. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revisions as more information becomes available. The allowance for credit losses consists of general and specific components. The general component of the allowance estimates credit losses for groups of accounts receivable on a collective basis and relates to probable incurred losses of unimpaired accounts receivables. The Company records a general allowance for credit losses that includes forecasted future credit losses.	Allowance for Credit Losses Provisions for credit losses are charged to income as losses are estimated to have occurred and in amounts sufficient to maintain an allowance for credit losses at an adequate level to provide for future losses on the Company's accounts receivable. The Company charges credit losses against the allowance and credits subsequent recoveries, if any, to the allowance. Historical loss experience and contractual delinquency of accounts receivables, and management's judgment are factors used in assessing the overall adequacy of the allowance and the resulting provision for credit losses. While management uses the best information available to make its evaluation, future adjustments to the allowance may be necessary if there are significant changes in economic conditions or portfolio performance. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revisions as more information becomes available. The allowance for credit losses consists of general and specific components. The general component of the allowance estimates credit losses for groups of accounts receivable on a collective basis and relates to probable incurred losses of unimpaired accounts receivables. The Company records a general allowance for credit losses that includes forecasted future credit losses.
Inventory	Inventory Inventory consists of finished products acquired for resale and is valued at the lower-of-cost-or-market with cost determined on a specific item basis for the Neese and of finished products acquired for resale and is valued at the low-of-cost-or-market with cost determined on an average item basis for Goedeker. For Asien's, inventory mainly consists of appliances that are acquired for resale and is valued at the average cost determined on a specific item basis. Inventory also consists of parts that are used in service and repairs and may or may not be charged to the customer depending on warranty and contractual relationship The Company periodically evaluates the value of items in inventory and provides write-downs to inventory based on its estimate of market conditions. The Company estimated an obsolescence allowance of $463,687 and $425,000 at June 30, 2020 and December 31, 2019, respectively.	Inventory Inventory consists of finished products acquired for resale and is valued at the lower-of-cost-or-market with cost determined on a specific item basis for the Neese and of finished products acquired for resale and is valued at the low-of-cost-or-market with cost determined on an average item basis for Goedeker. The Company periodically evaluates the value of items in inventory and provides write-downs to inventory based on its estimate of market conditions. The Company estimated an obsolescence allowance of $425,000 and $0 at December 31, 2019 and 2018, respectively.
Property and Equipment	Property and Equipment Property and equipment is stated at cost. Depreciation of furniture, vehicles and equipment is calculated using the straight-line method over the estimated useful lives as follows: Useful Life Building and Improvements 4 Machinery and Equipment 3-7 Tractors 3-7 Trucks and Vehicles 3-6	Property and Equipment Property and equipment is stated at cost. Depreciation of furniture, vehicles and equipment is calculated using the straight-line method over the estimated useful lives as follows: Useful Life Building and Improvements 4 Machinery and Equipment 3-7 Tractors 3-7 Trucks and Vehicles 3-6
Goodwill and Intangible Assets	Goodwill and Intangible Assets In applying the acquisition method of accounting, amounts assigned to identifiable assets and liabilities acquired were based on estimated fair values as of the date of acquisition, with the remainder recorded as goodwill. Identifiable intangible assets are initially valued at fair value using generally accepted valuation methods appropriate for the type of intangible asset. Identifiable intangible assets with definite lives are amortized over their estimated useful lives and are reviewed for impairment if indicators of impairment arise. Intangible assets with indefinite lives are tested for impairment within one year of acquisitions or annually as of December 1, and whenever indicators of impairment exist. The fair value of intangible assets are compared with their carrying values, and an impairment loss would be recognized for the amount by which a carrying amount exceeds its fair value. Acquired identifiable intangible assets are amortized over the following periods: Acquired intangible Asset Amortization Basis Expected Life (years) Customer-Related Straight-line basis 5-15 Marketing-Related Straight-line basis 5	Goodwill and Intangible Assets In applying the acquisition method of accounting, amounts assigned to identifiable assets and liabilities acquired were based on estimated fair values as of the date of acquisition, with the remainder recorded as goodwill. Identifiable intangible assets are initially valued at fair value using generally accepted valuation methods appropriate for the type of intangible asset. Identifiable intangible assets with definite lives are amortized over their estimated useful lives and are reviewed for impairment if indicators of impairment arise. Intangible assets with indefinite lives are tested for impairment within one year of acquisitions or annually as of December 1, and whenever indicators of impairment exist. The fair value of intangible assets are compared with their carrying values, and an impairment loss would be recognized for the amount by which a carrying amount exceeds its fair value. Acquired identifiable intangible assets are amortized over the following periods: Acquired intangible Asset Amortization Basis Expected Life (years) Customer-Related Straight-line basis 5-15 Marketing-Related Straight-line basis 5
Long-Lived Assets	Long-Lived Assets The Company reviews its property and equipment and any identifiable intangibles for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The test for impairment is required to be performed by management at least annually. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted operating cash flow expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.	Long-Lived Assets The Company reviews its property and equipment and any identifiable intangibles for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The test for impairment is required to be performed by management at least annually. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted operating cash flow expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents and amounts due to shareholders. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.	Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents and amounts due to shareholders. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
Derivative Instrument Liability	Derivative Instrument Liability The Company accounts for derivative instruments in accordance with ASC 815, Derivatives and Hedging	Derivative Instrument Liability The Company accounts for derivative instruments in accordance with ASC 815, Derivatives and Hedging
Income Taxes	Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.	Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Stock-Based Compensation	Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation-Stock Compensation. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued and are recognized over the employees required service period, which is generally the vesting period.	Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Basic Income (Loss) Per Share	Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As the Company had a net loss for the three and six months ended June 30, 2020, the following 1,311,437 potentially dilutive securities were excluded from diluted loss per share: 90,000 for stock options, 400,000 for outstanding warrants and 821,437 related to the convertible note payable and accrued interest. As the Company had a net loss for the three and six months ended June 30, 2019, the following 919,451 potentially dilutive securities were excluded from diluted loss per share: 200,000 for outstanding warrants and 719,451 related to the convertible note payable and accrued interest.	Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As the Company had a net loss for the year ended December 31, 2019, the following 895,565 potentially dilutive securities were excluded from diluted loss per share: 200,000 for outstanding warrants and 695,565 related to the convertible note payable and accrued interest. There are no such common share equivalents outstanding as of December 31, 2018.
Going Concern Assessment	Going Concern Assessment Management assesses going concern uncertainty in the Company's consolidated financial statements to determine whether there is sufficient cash on hand and working capital, including available borrowings on loans, to operate for a period of at least one year from the date the consolidated financial statements are issued or available to be issued, which is referred to as the "look-forward period", as defined in GAAP. As part of this assessment, based on conditions that are known and reasonably knowable to management, management will consider various scenarios, forecasts, projections, estimates and will make certain key assumptions, including the timing and nature of projected cash expenditures or programs, its ability to delay or curtail expenditures or programs and its ability to raise additional capital, if necessary, among other factors. Based on this assessment, as necessary or applicable, management makes certain assumptions around implementing curtailments or delays in the nature and timing of programs and expenditures to the extent it deems probable those implementations can be achieved and management has the proper authority to execute them within the look-forward period. The Company has generated losses since its inception and has relied on cash on hand, external bank lines of credit, issuance of third party and related party debt and the sale of a note to support cashflow from operations. For the six months ended June 30, 2020, the Company incurred operating losses of $6,922,321 (before deducting losses attributable to non-controlling interests), cash flows from operations of $3,800,759 and negative working capital of $16,392,429. In addition to the estimates of funds available from operations, the Company has unpledged assets that it believes could provide for $478,000 of additional borrowings. Management has prepared estimates of operations for fiscal year 2020 and believes that sufficient funds will be generated from operations to fund its operations, and to service its debt obligations for one year from the date of the filing of the consolidated financial statements in the Company's Quarterly Report on Form 10-Q, indicate improved operations and the Company's ability to continue operations as a going concern. The impact of COVID-19 on the Company's business has been considered in these assumptions; however, it is too early to know the full impact of COVID-19 or its timing on a return to more normal operations. Further, the recently enacted Coronavirus Aid, Relief and Economic Security Act (the "CARES Act") provides for economic assistance loans through the United States Small Business Administration (the "SBA"). On April 8, 2020 and April 10, 2020, and prior to the acquisition on April 28, 2020, Goedeker, Neese and Asien received $642,600, $383,600 and $357,500, respectively, in Payroll Protection Program ("PPP") loans from the SBA under the CARES Act. The PPP provides that the PPP loans may be partially or wholly forgiven if the funds are used for certain qualifying expenses as described in the CARES Act. Goedeker and Neese intend to use the proceeds from the PPP loans for qualifying expenses and to apply for forgiveness of the PPP loans in accordance with the terms of the CARES Act. The accompanying consolidated financial statements have been prepared on a going concern basis under which the Company is expected to be able to realize its assets and satisfy its liabilities in the normal course of business. Management believes that based on relevant conditions and events that are known and reasonably knowable that its forecasts, for one year from the date of the filing of the financial statements in this registration statement, indicate improved operations and the Company's ability to continue operations as a going concern. The Company has contingency plans to reduce or defer expenses and cash outlays should operations not improve in the look forward period.	Going Concern Assessment Management assesses going concern uncertainty in the Company's consolidated financial statements to determine whether there is sufficient cash on hand and working capital, including available borrowings on loans, to operate for a period of at least one year from the date the consolidated financial statements are issued or available to be issued, which is referred to as the "look-forward period", as defined in GAAP. As part of this assessment, based on conditions that are known and reasonably knowable to management, management will consider various scenarios, forecasts, projections, estimates and will make certain key assumptions, including the timing and nature of projected cash expenditures or programs, its ability to delay or curtail expenditures or programs and its ability to raise additional capital, if necessary, among other factors. Based on this assessment, as necessary or applicable, management makes certain assumptions around implementing curtailments or delays in the nature and timing of programs and expenditures to the extent it deems probable those implementations can be achieved and management has the proper authority to execute them within the look-forward period. The Company has generated losses since its inception and has relied on cash on hand, external bank lines of credit, issuance of third party and related party debt and the sale of a note to support cashflow from operations. As of and for the year ended December 31, 2019, the Company had a net loss attributable to 1847 Holdings' shareholders of $2,246,959, and net cash used in operations of $1,923,293. For the year ended December 31, 2019, the Company incurred operating losses of $3,381,000 (before deducting losses attributable to non-controlling interests) and incurred negative cash flows from operations of $1,923,293 and negative working capital of $10,937,260. Losses from operations include approximately $673,000 of expenses incurred in connection with the acquisition of the assets of Goedeker Television on April 5, 2019. Also, management believes the Company is owed $809,000 related to a working capital adjustment, which is disputed by Goedeker Television. This matter is being pursued through a legal process (See Note 9). In addition to the estimates of funds available from operations, the Company has unpledged assets that it believes could provide for $474,000 of additional borrowings. Management has prepared estimates of operations for fiscal year 2020 and believes that sufficient funds will be generated from operations to fund its operations, and to service its debt obligations for one year from the date of the filing of the consolidated financial statements in the Company's Annual Report on Form 10-K, indicate improved operations and the Company's ability to continue operations as a going concern. The impact of COVID-19 on the Company's business has been considered in these assumptions; however, it is too early to know the full impact of COVID-19 or its timing on a return to more normal operations. Further, the recently enacted stimulus bill provides for economic assistance loans through the United States Small Business Administration. The Company is actively pursuing the possibility of obtaining such loans. The accompanying consolidated financial statements have been prepared on a going concern basis under which the Company is expected to be able to realize its assets and satisfy its liabilities in the normal course of business. Management believes that based on relevant conditions and events that are known and reasonably knowable that its forecasts. The Company has contingency plans to reduce or defer expenses and cash outlays should operations not improve in the look forward period.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Not Yet Adopted In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment. In June 2016, the FASB issued ASU 2016-13 Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments	Recent Accounting Pronouncements Not Yet Adopted In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment. In June 2016, the FASB issued ASU 2016-13 Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Recently Adopted In February 2016, the FASB issued ASU 2016-02, Leases

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Schedule of property and equipment useful lives	Useful Life Building and Improvements 4 Machinery and Equipment 3-7 Tractors 3-7 Trucks and Vehicles 3-6	Useful Life Building and Improvements 4 Machinery and Equipment 3-7 Tractors 3-7 Trucks and Vehicles 3-6
Schedule of identifiable intangible assets	Acquired intangible Asset Amortization Basis Expected Life (years) Customer-Related Straight-line basis 5-15 Marketing-Related Straight-line basis 5	Acquired intangible Asset Amortization Basis Expected Life (years) Customer-Related Straight-line basis 5-15 Marketing-Related Straight-line basis 5
Goedeker's and Asien's [Member]
Schedule of disaggregated revenue	Three Months Ended Six Months Ended 2020 2019 2020 2019 Appliance sales $ 13,188,035 $ 8,759,916 $ 21,316,809 $ 8,759,916 Furniture sales 2,944,013 1,702,284 4,326,378 1,702,284 Other sales 338,966 153,850 505,005 153,850 Total revenue $ 16,471,014 $ 10,616,050 $ 26,148,192 $ 10,616,050	Year Ended December 31, 2019 2018 Appliance sales $ 29,254,413 $ - Furniture sales 4,814,931 - Other sales 598,769 - Total revenue $ 34,668,113 $ -
Neese [Member]
Schedule of disaggregated revenue	Three Months Ended Six Months Ended 2020 2019 2020 2019 Services Trucking $ 278,734 $ 511,369 $ 519,497 $ 883,841 Waste hauling 321,919 272,028 439,049 376,357 Repairs 45,609 84,679 106,293 137,607 Other 120,665 108,250 148,187 153,919 Total services 766,927 976,326 1,213,026 1,551,724 Sales of parts and equipment 316,976 615,836 605,047 852,810 Total revenue $ 1,083,903 $ 1,592,162 $ 1,818,073 $ 2,404,534	Year Ended December 31, 2019 2018 Revenues Trucking $ 1,579,660 $ 2,060,992 Waste hauling and pumping 1,901,314 1,844,053 Repairs 377,004 413,210 Other 343,436 313,252 Total services 4,201,414 4,631,057 Sales of parts and equipment 2,178,611 2,702,340 Total revenue $ 6,380,025 $ 7,333,847

Business Segments (Tables)

Business Segments (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Segment Reporting [Abstract]
Schedule of business segments	For the Six Months ended June 30, 2020 For the Six Months ended June 30, 2019 Retail & Land Corporate Total Retail & Land Corporate Total Revenue Services $ - $ 1,213,026 $ - $ 1,213,026 $ - $ 1,551,724 $ - $ 1,551,724 Sales of parts and equipment - 605,047 - 605,047 - 852,810 - 852,810 Furniture and appliances revenue 26,148,192 - 26,148,192 10,616,050 - - 10,616,050 Total Revenue 26,148,192 1,818,073 - 27,966,265 10,616,050 2,404,534 - 13,020,584 Total cost of sales 21,720,221 528,889 - 22,249,110 8,772,572 773,154 - 9,545,726 Total operating expenses 6,431,104 2,299,153 521,653 9,251,910 2,193,887 2,757,490 79,877 5,031,254 Loss from operations $ (2,003,125 ) $ (1,009,969 ) $ (521,653 ) $ (3,534,755 ) $ (350,409 ) $ (1,126,110 ) $ (79,877 ) $ (1,556,396 ) For the Three Months ended June 30, 2020 For the Three Months ended June 30, 2019 Retail & Appliances Land Management Services Corporate Services Total Retail & Appliances Land Management Services Corporate Services Total Revenue Services $ - $ 766,927 $ - 766,927 $ - $ 976,327 $ - $ 976,327 Sales of parts and equipment - 316,976 - 316,976 - 615,836 - 615,836 Furniture and appliances revenue 16,471,014 - - 16,471,014 10,616,050 - - 10,616,050 Total Revenue 16,471,014 1,083,903 - 17,554,917 10,616,050 1,592,163 - 12,208,213 Total cost of sales 13,609,051 273,621 - 13,882,672 8,772,572 559,404 - 9,331,976 Total operating expenses 3,549,965 1,100,338 482,368 5,132,671 2,193,887 1,437,654 39,582 3,671,123 Loss from operations $ (688,002 ) $ (290,056 ) $ (482,368 ) $ (1,460,426 ) $ (350,409 ) $ (404,895 ) $ (39,582 ) $ (794,886 )	For the Year Ended December 31, 2019 For the Year Ended December 31, 2018 Land Retail & Corporate Total Land Retail & Corporate Total Revenue Services $ 4,201,414 $ - $ - $ 4,201,414 $ 4,631,507 $ - $ - $ 4,631,507 Sales of parts and equipment 2,178,611 - - 2,178,611 2,702,340 - - 2,702,340 Furniture and appliances revenue - 34,668,113 - 34,668,113 - - - - Total Revenue 6,380,025 34,668,113 - 41,048,138 7,333,847 - - 7,333,847 Total cost of sales 1,830,067 28,596,127 - 30,426,194 2,370,757 - - 2,370,757 Total operating expenses 5,707,272 7,789,224 161,441 13,657,937 6,161,835 - 319,850 6,481,685 Loss from operations $ (1,157,314 ) $ (1,717,238 ) $ (161,441 ) $ (3,035,993 ) $ (1,198,745 ) $ - $ (319,850 ) $ (1,518,595 )

Receivables (Tables)

Receivables (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Receivables [Abstract]
Schedule of receivables	June 30, December 31, Credit card payments in process of settlement $ 997,475 $ 406,838 Vendor rebates receivable 2,694,078 1,380,369 Trade receivables from customers 172,051 695,249 Total receivables 3,863,604 2,482,456 Allowance for doubtful accounts (14,614 ) (29,001 ) Accounts receivable, net $ 3,848,990 $ 2,453,455	December 31, December 31, Credit card payments in process of settlement $ 406,838 $ - Vendor rebates receivable 1,380,369 - Trade receivables from customers 695,249 578,569 Total receivables 2,482,456 578,569 Allowance for doubtful accounts (29,001 ) (29,001 ) Accounts receivable, net $ 2,453,455 $ 549,568

Inventories (Tables)

Inventories (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Inventory, Net [Abstract]
Schedule of inventory	June 30, December 31, Machinery and Equipment $ 123,706 $ 119,444 Parts 247,702 142,443 Appliances 3,476,039 1,562,359 Furniture 151,490 189,376 Other 51,906 53,356 Subtotal 4,050,843 2,066,978 Allowance for inventory obsolescence (463,686 ) (451,546 ) Inventories, net $ 3,587,157 $ 1,615,432	December 31, December 31, Machinery and Equipment $ 119,444 $ 427,551 Parts 142,443 159,685 Appliances 1,562,359 - Furniture 189,376 - Other 53,356 - Subtotal 2,066,978 587,236 Allowance for inventory obsolescence (451,546 ) (99,546 ) Inventories, net $ 1,615,432 $ 487,690

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Classification June 30, December 31, Buildings and improvements $ 5,338 $ 5,338 Equipment and machinery 3,160,298 3,120,498 Tractors 2,723,296 2,694,888 Trucks and other vehicles 1,235,914 1,138,304 Leasehold improvements 117,626 117,626 Total 7,242,472 7,076,654 Less: Accumulated depreciation (4,311,700 ) (3,709,227 ) Property and equipment, net $ 2,930,772 $ 3,367,427	Classification December 31, December 31, Buildings and improvements $ 5,338 $ 5,338 Equipment and machinery 3,120,498 2,943,490 Tractors 2,694,888 2,834,888 Trucks and other vehicles 1,138,304 1,147,304 Leasehold improvements 117,626 - Total 7,076,654 6,931,020 Less: Accumulated depreciation (3,709,227 ) (2,439,931 ) Property and equipment, net $ 3,367,427 $ 4,491,089

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets, Net [Abstract]
Schedule of intangible assets	June 30, December 31, Customer Relationships Identifiable intangible assets, gross $ 783,000 $ 783,000 Accumulated amortization (84,393 ) (56,023 ) Customer relationship identifiable intangible assets, net 698,607 726,977 Marketing Related Identifiable intangible assets, gross 1,368,000 1,368,000 Accumulated amortization (338,196 ) (201,400 ) Marketing related identifiable intangible assets, net 1,029,804 1,166,600 Total Identifiable intangible assets, net $ 1,728,411 $ 1,893,577	December 31, December 31, Customer Relationships Identifiable intangible assets, gross $ 783,000 $ 34,000 Accumulated amortization (56,023 ) (12,467 ) Customer relationship identifiable intangible assets, net 726,977 21,533 Marketing Related Identifiable intangible assets, gross 1,368,000 - Accumulated amortization (201,400 ) - Marketing related identifiable intangible assets, net 1,166,600 - Total Identifiable intangible assets, net $ 1,893,577 $ 21,533
Schedule of annual amortization expense	2020 (remainder) $ 165,166 2021 330,332 2022 324,665 2023 323,532 2024 122,132 Thereafter 462,584 Total $ 1,728,411	2020 $ 330,332 2021 330,332 2022 324,665 2023 323,532 2024 584,716 Total $ 1,893,577

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Business Combinations [Abstract]
Schedule of preliminary analysis for the Goedeker asset purchase	Purchase consideration at final fair value: Note payable, net of $462,102 debt discount and $215,500 of capitalized financing costs $ 3,422,398 Contingent note payable 81,494 Non-controlling interest 979,523 Amount of consideration $ 4,483,415 Assets acquired and liabilities assumed at fair value Accounts receivable $ 334,446 Inventories 1,851,251 Working capital adjustment receivable and other assets 1,104,863 Property and equipment 216,286 Customer related intangibles 749,000 Marketing related intangibles 1,368,000 Accounts payable and accrued expenses (3,929,876 ) Customer deposits (2,308,307 ) Net tangible assets acquired (liabilities assumed) $ (614,337 ) Total net assets acquired (liabilities assumed) $ (614,337 ) Consideration paid 4,483,415 Goodwill $ 5,097,752	Provisional Purchase Consideration at preliminary fair value: Note payable, net of $462,102 debt discount and $215,500 of capitalized financing costs $ 3,422,398 Contingent note payable 81,494 Non-controlling interest 979,523 Amount of consideration $ 4,483,415 Assets acquired and liabilities assumed at preliminary fair value Cash $ - Accounts receivable 456,182 Inventories 1,851,251 Working capital adjustment receivable and other assets 1,104,863 Property and equipment 216,286 Customer related intangibles 749,000 Marketing related intangibles 1,368,000 Accounts payable and accrued expenses (3,929,876 ) Customer deposits (2,308,307 ) Other liabilities - Net tangible assets acquired (liabilities assumed) $ (492,601 ) Total net assets acquired (liabilities assumed) $ (492,601 ) Consideration paid 4,483,415 Preliminary Goodwill $ 4,976,016
Schedule of preliminary analysis for the Asien's purchase	Provisional Purchase Consideration at preliminary fair value: Common stock $ 1,037,500 Notes payable 855,000 Cash 233,000 Amount of consideration $ 2,125,500 Assets acquired and liabilities assumed at preliminary fair value Cash $ 1,501,285 Accounts receivable 235,746 Inventories 1,457,489 Other current assets 41,427 Property and equipment 157,052 Accounts payable and accrued expenses (280,752 ) Customer deposits (2,405,703 ) Notes payable (509,272 ) Deferred tax liability (35,000 ) Net tangible assets acquired $ 162,272 Total net assets acquired $ 162,272 Consideration paid 2,125,500 Preliminary goodwill $ 1,963,228 For the Six Months 2020 2019 Revenues, net $ 33,759,878 $ 19,360,577 Net loss allocable to common shareholders $ (4,353,514 ) $ (759,928 ) Net loss per share $ (1.26 ) $ (0.22 ) Weighted average number of shares outstanding 3,460,158 3,530,625	For the Years Ended 2019 2018 Revenues, net $ 53,995,037 $ 63,641,807 Net income (loss) allocable to common shareholders $ (3,189,209 ) $ 1,010,018 Net loss per share $ (1.01 ) $ 0.32 Weighted average number of shares outstanding 3,165,625 3,165,625

Lines of Credit (Tables)

Lines of Credit (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Lines of Credit [Abstract]
Schedule of percentage of earnings before interest, taxes, depreciation, and amortization	Covenant Actual Ratio Required Ratio Total debt ratio (2.9)x 4.0x Senior debt ratio (0.7)x 1.5x Interest coverage ratio (1.2)x 1.0x	Covenant Actual Required Ratio Total debt ratio (4.2)x 4.50x Senior debt ratio (1.5)x 1.75x Interest coverage ratio (1.1)x 1.0x

Financing Lease (Tables)

Financing Lease (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Financing Leases [Abstract]
Schedule of annual minimum future lease payment	Amount 2020 (remainder of year) $ 257,942 2021 464,269 2022 77,335 Total minimum lease payments 799,546 Less amount representing interest 131,299 Present value of minimum lease payments 668,247 Less current portion of minimum lease (388,023 ) Less debt issuance costs, net (19,025 ) Less payments to Utica for release of lien (249,784 ) Less lease deposits (38,807 ) End of lease buyout payments 117,413 Long-term present value of minimum lease payment $ 90,021	Amount 2020 $ 490,077 2021 464,269 2022 77,335 Total minimum lease payments 1,031,681 Less amount representing interest 200,990 Present value of minimum lease payments 830,691 Less current portion of minimum lease (358,584 ) Less debt issuance costs, net (25,055 ) Less payments to Utica for release of lien (249,784 ) Less lease deposits (38,807 ) End of lease buyout payments 117,413 Long-term present value of minimum lease payment $ 275,874

Operating Leases (Tables)

Operating Leases (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Schedule of maturities of the lease liability	For the Years 2020 (reminder of year) $ 50,000 2021 100,000 2022 100,000 2023 100,000 2024 100,000 Thereafter 216,667 Total lease payments 666,667 Less imputed interest (132,674 ) Maturities of lease liabilities $ 533,993 For the Years 2020 (remainder of year) $ 270,000 2021 540,000 2022 540,000 2023 540,000 2024 135,000 Total lease payments 2,025,000 Less imputed interest (232,128 ) Maturities of lease liabilities $ 1,792,872
Supplemental balance sheet information related to leases		For the Years Ended 2020 $ 100,000 2021 100,000 2022 100,000 2023 100,000 2024 100,000 Thereafter 216,667 Total lease payments 716,667 Less imputed interest 151,587 Maturities of lease liabilities $ 565,080 For the Years Ended 2020 $ 540,000 2021 540,000 2022 540,000 2023 540,000 2024 135,000 Total lease payments 2,295,000 Less imputed interest (294,245 ) Maturities of lease liabilities $ 2,000,755
Neese [Member]
Schedule of supplemental balance sheet information	June 30, Operating lease right-of-use lease asset $ 624,157 Accumulated amortization 90,164 Net balance $ 533,993 Lease liability, current portion 65,451 Lease liability, long term 468,542 Total operating lease liabilities $ 533,993 Weighted Average Remaining Lease Term - operating leases 80 months Weighted Average Discount Rate - operating leases 6.85 %	December 31, Operating lease right-of-use lease asset $ 624,157 Accumulated amortization (59,077 ) Net balance $ 565,080 Lease liability, current portion 63,253 Lease liability, long term 501,827 Total operating lease liabilities $ 565,080 Weighted Average Remaining Lease Term - operating leases 86 months Weighted Average Discount Rate - operating leases 6.85 %
Goedeker [Member]
Schedule of supplemental balance sheet information	June 30, Operating lease right-of-use lease asset $ 2,300,000 Accumulated amortization 507,128 Net balance $ 1,792,872 Lease liability, current portion 375,885 Lease liability, long term 1,416,987 Total operating lease liabilities $ 1,792,872 Weighted Average Remaining Lease Term - operating leases 45 months Weighted Average Discount Rate - operating leases 6.5 %	December 31, Operating lease right-of-use lease asset $ 2,300,000 Accumulated amortization (299,335 ) Net balance $ 2,000,665 Lease liability, current portion 422,520 Lease liability, long term 1,578,235 Total operating lease liabilities $ 2,000,755 Weighted Average Remaining Lease Term - operating leases 51 Months Weighted Average Discount Rate - operating leases 6.5 %

Shareholders' Deficit (Tables)

Shareholders' Deficit (Tables)	6 Months Ended
	Jun. 30, 2020
Schedule of share-based compensation expense	Volatility 128.52 % Risk-free interest rate 0.36 % Dividend yield 0.0 % Expected term 5 years
Options [Member]
Schedule of date of grant and terminate	Number of Weighted Average Weighted Average Outstanding at January 1, 2020 - $ - - Granted 90,000 $ 2.50 5.0 Exercised - - - Forfeited - - - Cancelled - - - Expired - - - Outstanding at June 30, 2020 90,000 $ 2.50 4.9 Exercisable at June 30, 2020 90,000 $ 2.50 4.9
Warrants [Member]
Schedule of date of grant and terminate	Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2019 - $ - - Granted 200,000 1.25 5.00 Exercised - - - Canceled - - - Outstanding, December 31, 2019 200,000 1.25 4.26 Granted 200,000 1.25 5.00 Exercised - - - Canceled - - - Outstanding, June 30, 2020 400,000 $ 1.25 4.32 $ 808,000 Exercisable, June 30, 2020 400,000 $ 1.25 4.32 $ 808,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of components for the provision of income taxes	December 31, December 31, Current Federal and State $ 16,500 $ (85,000 ) Deferred Federal and State (1,218,900 ) (697,000 ) Total (benefit) provision for income taxes $ (1,202,400 ) $ (782,000 )
Schedule of reconciliation of the statutory US Federal income tax rate to the company’s effective income tax rate	December 31, December 31, Federal tax 21.0 % 21.0 % State tax 5.5 % 8.1 % Gain on bargain purchase 0.0 % 5.8 % Permanent items (0.2 )% (2.2 )% Rate change from TCJA 0.0 % 4.3 % Other 0.0 % (2.3 )% Effective income tax rate 26.3 % 34.7 %
Schedule of major components of deferred tax assets and liabilities	December 31, December 31, Deferred tax assets Receivables $ 8,000 $ 8,000 Related party accruals 156,000 58,000 Inventory obsolescence 115,000 29,000 Sales return reserve 51,000 - Business interest limitation 343,000 - Other 8,000 7,000 Loss carryforward 624,000 473,000 Total deferred tax assets $ 1,305,000 $ 575,000 Deferred tax liabilities Fixed assets $ (652,000 ) $ (940,000 ) Intangibles (18,000 ) - Total deferred tax liabilities $ (670,000 ) $ (940,000 ) - Total net deferred income tax assets (liabilities) $ 635,000 $ (365,000 )
Schedule of activity related to the gross unrecognized tax benefits (excluding interest and penalties)	December 31, December 31, Gross unrecognized tax benefit at the beginning of the year $ - $ 126,000 Increase in tax positions to the current year - - Adjustment to acquisition purchase price - (120,000 ) Decreases due to lapses in applicable statutes of limitations - (6,000 ) Total (benefit) provision for income taxes $ - $ -
Schedule of prepaid and deferred tax assets and liabilities	As of December 31, 2019 2018 Prepaid income taxes (accrued tax liability) $ (24,000 ) $ 173,000 Deferred tax asset (liability) $ 635,000 $ (365,000 ) Years Ended December 31, 2019 2018 Income tax benefit $ 1,202,000 $ 781,000

Supplemental Disclosures of C_2

Supplemental Disclosures of Cash Flow Information (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental disclosures of cash flow information	For the Six Months 2020 2019 Interest paid $ 243,063 $ 423,539 Income tax paid $ - $ - Business Combinations: Current Assets $ 1,734,663 $ 3,308,301 Property and equipment $ 157,052 $ 207,604 Working capital adjustment receivable $ - $ 553,643 Assumed liabilities $ (3,195,726 ) $ (4,668,977 ) Goodwill $ 1,720,726 $ 6,381,715 Net cash acquired in acquisition of Goedeker $ 1,501,285 $ 1,285,214 Financing: Due to seller (cash paid to seller day after closing) $ 233,000 - Term Loan $ - $ 1,500,000 Debt discount financing costs - (178,000 ) Warrant feature upon issuance of term loan - (229,244 ) Term loan, net $ - $ 1,092,756 Line of Credit $ - $ 754,682 Debt discount on line of credit - (128,682 ) Issuance of common shares on promissory note - (137,500 ) Line of Credit, net $ - $ 488,500 Promissory Notes $ 855,000 $ 714,286 Promissory Note original issue and debt discount - (79,286 ) Warrants issued in conjunction with notes payable (292,673 ) Promissory Note, net $ 855,000 $ 342,327 9% Subordinated Promissory Note $ - $ 4,700,000 Debt discount financing costs - (215,500 ) 9% Subordinated Promissory Note, net $ - $ 4,484,500 Warrant liability $ - $ 229,244 Common stock 415 - Additional Paid in Capital $ 829,585 $ 430,173	For the Year Ended 2019 2018 Interest paid $ 706,784 $ 811,854 Income tax paid - - Business Combinations: Current Assets $ 3,412,296 $ - Property and equipment 216,286 - Intangibles 2,117,000 - Goodwill 4,976,016 - Assumed liabilities (6,238,183 ) - 9% Subordinated Promissory Note, net of debt discount of $1,277,602 (3,422,398 ) - Contingent note payable (81,494 Non-controlling interest (979,523 ) - Cash acquired in acquisition of Goedeker $ - $ - Financing: Term Loan $ 1,500,000 $ - Debt discount financing costs (178,000 ) - Warrant feature upon issuance of term loan (229,244 ) - Term loan, net $ 1,092,756 $ - Line of Credit $ 754,682 $ - Debt discount on line of credit (128,682 ) - Issuance of common shares on promissory note (137,500 ) - Line of Credit, net $ 488,500 $ - Convertible Promissory Note $ 714,286 $ - Convertible Promissory Note original issue and debt discount (79,286 ) - Warrants issued in conjunction with convertible promissory note (292,673 ) - Convertible Promissory Note, net $ (342,327 ) $ - Warrant liability 229,244 - Additional Paid-in Capital – common shares and warrants issued $ 430,173 $ - Operating lease, ROU assets and liabilities $ 2,924,157 $ -

Organization and Nature of Bu_2

Organization and Nature of Business (Details)	Mar. 03, 2017	Mar. 27, 2020	Jan. 18, 2019	Jun. 30, 2020	Dec. 31, 2019
Organization and Nature of Business (Textual)
State of incorporation				Delaware	Delaware
Date of Incorporation				Jan. 22, 2013	Jan. 22, 2013
Goedeker Television [Member]
Organization and Nature of Business (Textual)
Acquired interest, description			The Company owns 70% of 1847 Goedeker, with the remaining 30% held by third parties.		The Company owns 70% of 1847 Goedeker, with the remaining 30% held by third-parties.
Neese [Member]
Organization and Nature of Business (Textual)
Acquired interest, description	1847 Neese owns 55% of 1847 Neese, with the remaining 45% held by the sellers.				The Company owns 55% of 1847 Neese, with the remaining 45% held by the sellers.
Asien Inc [Member]
Organization and Nature of Business (Textual)
Acquired interest, description		The Company owns 95% of 1847 Asien, with the remaining 5% held by a third party, and 1847 Asien owns 100% of Asien’s.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Appliance sales	$ 13,188,035	$ 8,759,916	$ 21,316,809	$ 8,759,916	$ 29,254,413
Furniture sales	2,944,013	1,702,284	4,326,378	1,702,284	4,814,931
Other sales	338,966	153,850	505,005	153,850	598,769
Total revenue	$ 16,471,014	$ 10,616,050	$ 26,148,192	$ 10,616,050	$ 34,668,113

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) 1 - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Total services	$ 766,927	$ 976,327	$ 1,213,026	$ 1,551,724	$ 4,201,414	$ 4,631,507
Sales of parts and equipment	316,976	615,836	605,047	852,810	2,178,611	2,702,340
Total revenue	1,083,903	1,592,162	1,818,073	2,404,534	6,380,025	7,333,847
Trucking [Member]
Total services	278,734	511,369	519,497	883,841	1,579,660	2,060,992
Waste hauling [Member]
Total services	321,919	272,028	439,049	376,357	1,901,314	1,844,053
Repairs [Member]
Total services	45,609	84,679	106,293	137,607	377,004	413,210
Other [Member]
Total services	$ 120,665	$ 108,250	$ 148,187	$ 153,919	$ 343,436	$ 313,252

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Building and Improvements [Member]
Estimated useful lives of property and equipment	4 years	4 years
Machinery and Equipment [Member] | Minimum [Member]
Estimated useful lives of property and equipment	3 years	3 years
Machinery and Equipment [Member] | Maximum [Member]
Estimated useful lives of property and equipment	7 years	7 years
Tractors [Member] | Minimum [Member]
Estimated useful lives of property and equipment	3 years	3 years
Tractors [Member] | Maximum [Member]
Estimated useful lives of property and equipment	7 years	7 years
Trucks and Vehicles [Member] | Minimum [Member]
Estimated useful lives of property and equipment	3 years	3 years
Trucks and Vehicles [Member] | Maximum [Member]
Estimated useful lives of property and equipment	6 years	6 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details 3)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Customer-Related [Member]
Amortization Basis	Straight-line basis	Straight-line basis
Customer-Related [Member] | Minimum [Member]
Expected Life (years)	5 years	5 years
Customer-Related [Member] | Maximum [Member]
Expected Life (years)	15 years	15 years
Marketing-Related [Member]
Amortization Basis	Straight-line basis	Straight-line basis
Expected Life (years)	5 years	5 years

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details Textual)	May 10, 2018	Jan. 22, 2018	Jun. 30, 2020USD ($)shares	Jun. 30, 2019USD ($)Segmentsshares	Jun. 30, 2020USD ($)Segmentsshares	Jun. 30, 2019USD ($)shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)	Apr. 28, 2020USD ($)	Apr. 10, 2020USD ($)	Apr. 08, 2020USD ($)	Apr. 05, 2019USD ($)
Summary of Significant Accounting Policies (Textual)
Stock Split	5-for-1	1-for-5
Increase/Decrease in issued and outstanding common shares	623,125 to 3,115,625 shares	3,115,500 to 623,125 shares
Estimated obsolescence allowance			$ 463,687		$ 463,687		$ 425,000	$ 0
Working capital			16,392,429		16,392,429		10,937,260					$ 809,000
Unbilled receivables			$ 0		0		121,989	139,766
Allowance for loss					$ 14,614		$ 29,001	29,001
Number of reportable segments | Segments					1
Number of operating segments | Segments					2
Potentially dilutive securities | shares			1,311,437	919,451	1,311,437	919,451	895,565
Net cash used in operating activities					$ 3,800,759	$ (452,738)	$ (1,923,293)	(127,005)
Net loss attributable to 1847 Holdings shareholders			$ (3,542,702)	$ (824,951)	(4,914,999)	$ (1,193,530)	$ (2,246,959)	$ (995,360)
Number of segment | Segments				3
Payment for special order, percent							100.00%
Payment for non special order, percent							50.00%
Incurred operating losses					6,922,321		$ 3,381,000
Losses from operations							$ 673,000
Additional borrowings			$ 478,000		$ 478,000							$ 474,000
Goedeker Television [Member]
Summary of Significant Accounting Policies (Textual)
Payroll protection program											$ 642,600
Neese [Member]
Summary of Significant Accounting Policies (Textual)
Payroll protection program										$ 383,600
1847 Asien [Member]
Summary of Significant Accounting Policies (Textual)
Payroll protection program									$ 357,500
Stock Option [Member] [Member]
Summary of Significant Accounting Policies (Textual)
Potentially dilutive securities | shares			90,000		90,000
Secured Convertible Promissory Note [Member]
Summary of Significant Accounting Policies (Textual)
Potentially dilutive securities | shares			400,000	200,000	400,000	200,000	200,000
Net cash used in operating activities							$ 1,923,293
Warrant [Member]
Summary of Significant Accounting Policies (Textual)
Potentially dilutive securities | shares			821,437	719,451	821,437	719,451	695,565

Business Segments (Details)

Business Segments (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Revenue
Services	$ 766,927	$ 976,327	$ 1,213,026	$ 1,551,724	$ 4,201,414	$ 4,631,507
Sales of parts and equipment	316,976	615,836	605,047	852,810	2,178,611	2,702,340
Furniture and appliances revenue	16,471,014	10,616,050	26,148,192	10,616,050	34,668,113
Total Revenue	17,554,917	12,208,213	27,966,265	13,020,584	41,048,138	7,333,847
Total cost of sales	13,882,672	9,331,976	22,249,110	9,545,726	30,426,194	2,370,757
Total operating expenses	5,132,671	3,671,123	9,251,910	5,031,254	13,657,937	6,481,685
Loss from operations	(1,460,426)	(794,886)	(3,534,755)	(1,556,396)	(3,035,993)	(1,518,595)
Retail & Appliances [Member]
Revenue
Services
Sales of parts and equipment
Furniture and appliances revenue	16,471,014	10,616,050	26,148,192	10,616,050	34,668,113
Total Revenue	16,471,014	10,616,050	26,148,192	10,616,050	34,668,113
Total cost of sales	13,609,051	8,772,572	21,720,221	8,772,572	28,596,127
Total operating expenses	3,549,965	2,193,887	6,431,104	2,193,887	7,789,224
Loss from operations	(688,002)	(350,409)	(2,003,125)	(350,409)	(1,717,238)
Land Management Services [Member]
Revenue
Services	766,927	976,327	1,213,026	1,551,724	4,201,414	4,631,507
Sales of parts and equipment	316,976	615,836	605,047	852,810	2,178,611	2,702,340
Furniture and appliances revenue
Total Revenue	1,083,903	1,592,163	1,818,073	2,404,534	6,380,025	7,333,847
Total cost of sales	273,621	559,404	528,889	773,154	1,830,067	2,370,757
Total operating expenses	1,100,338	1,437,654	2,299,153	2,757,490	5,707,272	6,161,835
Loss from operations	(290,056)	(404,895)	(1,009,969)	(1,126,110)	(1,157,314)	(1,198,745)
Corporate Services [Member]
Revenue
Services
Sales of parts and equipment
Furniture and appliances revenue
Total Revenue
Total cost of sales
Total operating expenses	482,368	39,582	521,653	79,877	161,441	319,850
Loss from operations	$ (482,368)	$ (39,582)	$ (521,653)	$ (79,877)	$ (161,441)	$ (319,850)

Receivables (Details)

Receivables (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Credit card payments in process of settlement	$ 997,475	$ 406,838
Vendor rebates receivable	2,694,078	1,380,369
Trade receivables from customers	172,051	695,249	578,569
Total receivables	3,863,604	2,482,456	578,569
Allowance for doubtful accounts	(14,614)	(29,001)	(29,001)
Accounts receivable, net	$ 3,848,990	$ 2,453,455	$ 549,568

Inventories (Details)

Inventories (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Subtotal	$ 4,050,843	$ 2,066,978	$ 587,236
Allowance for inventory obsolescence	(463,686)	(451,546)	(99,546)
Inventories, net	3,587,157	1,615,432	487,690
Machinery and Equipment [Member]
Subtotal	123,706	119,444	427,551
Parts [Member]
Subtotal	247,702	142,443	159,685
Appliances [Member]
Subtotal	3,476,039	1,562,359
Furniture [Member]
Subtotal	151,490	189,376
Other [Member]
Subtotal	$ 51,906	$ 53,356

Deposits with Vendors (Details)

Deposits with Vendors (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Deposits with Vendors (Textual)
Vendor deposits	$ 345,502	$ 294,960	$ 0

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Total	$ 7,242,472	$ 7,076,654	$ 6,931,020
Less: Accumulated depreciation	(4,311,700)	(3,709,227)	(2,439,931)
Property and equipment, net	2,930,772	3,367,427	4,491,089
Buildings and improvements [Member]
Total	5,338	5,338	5,338
Equipment and machinery [Member]
Total	3,160,298	3,120,498	2,943,490
Tractors [Member]
Total	2,723,296	2,694,888	2,834,888
Trucks and other vehicles [Member]
Total	1,235,914	1,138,304	1,147,304
Leasehold improvements [Member]
Total	$ 117,626	$ 117,626

Property and Equipment (Detai_2

Property and Equipment (Details Textual) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Property and Equipment (Textual)
Depreciation expense	$ 645,979	$ 684,686	$ 1,378,952	$ 1,435,098

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Customer relationship identifiable intangible assets, net	$ 698,607	$ 726,977	$ 21,533
Marketing related identifiable intangible assets, net	1,029,804	1,166,600
Total Identifiable intangible assets, net	1,728,411	1,893,577	21,533
Customer Relationships [Member]
Identifiable intangible assets, gross	783,000	783,000	34,000
Accumulated amortization	(84,393)	(56,023)	(12,467)
Marketing Related [Member]
Identifiable intangible assets, gross	1,368,000	1,368,000
Accumulated amortization	$ (338,196)	$ (201,400)

Intangible Assets (Details 1)

Intangible Assets (Details 1) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Net [Abstract]
2020 (remainder)	$ 165,166	$ 330,332
2021	330,332	330,332
2022	324,665	324,665
2023	323,532	323,532
2024	122,132	584,716
Thereafter	462,584
Total	$ 1,728,411	$ 1,893,577	$ 21,533

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Intangible Assets (Textual)
Weighted average estimated useful life	7 years 9 months 18 days	4 years 7 months 6 days
Marketing-Related
Intangible Assets (Textual)
Weighted average estimated useful life		5 years
Customer Relationships [Member]
Intangible Assets (Textual)
Identifiable intangible assets	$ 783,000	$ 783,000		$ 34,000
Amortization expense	84,393	56,023		12,467
Customer Relationships [Member] | Goedeker and Neese [Member]
Intangible Assets (Textual)
Identifiable intangible assets	2,117,000	2,151,000	$ 34,000	34,000
Amortization expense	165,166	244,956	$ 3,400	6,800
Marketing Related [Member]
Intangible Assets (Textual)
Identifiable intangible assets	1,368,000	1,368,000
Amortization expense	$ 338,196	$ 201,400

Acquisitions (Details)

Acquisitions (Details)	Jun. 30, 2020USD ($)
Purchase consideration at final fair value:
Amount of consideration	$ 2,125,500
Assets acquired and liabilities assumed at fair value
Accounts receivable	235,746
Inventories	1,457,489
Net tangible assets acquired (liabilities assumed)	(157,052)
Asiens [Member]
Purchase consideration at final fair value:
Note payable, net of $462,102 debt discount and $215,500 of capitalized financing costs	3,422,398
Contingent note payable	81,494
Non-controlling interest	979,523
Amount of consideration	4,483,415
Assets acquired and liabilities assumed at fair value
Accounts receivable	334,446
Inventories	1,851,251
Working capital adjustment receivable and other assets	1,104,863
Property and equipment	216,286
Customer related intangibles	749,000
Marketing related intangibles	1,368,000
Accounts payable and accrued expenses	(3,929,876)
Customer deposits	(2,308,307)
Net tangible assets acquired (liabilities assumed)	(614,337)
Total net assets acquired (liabilities assumed)	(614,337)
Consideration paid	4,483,415
Goodwill	$ 5,097,752

Acquisitions (Details 1)

Acquisitions (Details 1) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Provisional Purchase Consideration at preliminary fair value:
Common stock	$ 1,037,500
Notes payable	855,000
Cash	233,000
Amount of consideration	2,125,500
Assets acquired and liabilities assumed at preliminary fair value
Cash	1,501,285
Accounts receivable	235,746
Inventories	1,457,489
Other current assets	41,427
Property and equipment	157,052
Accounts payable and accrued expenses	(280,752)
Customer deposits	(2,405,703)
Notes payable	(509,272)
Deferred tax liability	(35,000)
Net tangible assets acquired	162,272
Total net assets acquired	162,272
Consideration paid	2,125,500
Preliminary goodwill	$ 7,083,144	$ 4,998,182	$ 22,166

Acquisitions (Details 2)

Acquisitions (Details 2) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Provisional Purchase Consideration at preliminary fair value:
Amount of consideration	$ 2,125,500
Assets acquired and liabilities assumed at preliminary fair value
Cash	1,501,285
Accounts receivable	235,746
Inventories	1,457,489
Net tangible assets acquired (liabilities assumed)	$ (157,052)
Goedeker [Member]
Provisional Purchase Consideration at preliminary fair value:
Note payable, net of $462,102 debt discount and $215,500 of capitalized financing costs		$ 3,422,398
Contingent note payable		81,494
Non-controlling interest		979,523
Amount of consideration		4,483,415
Assets acquired and liabilities assumed at preliminary fair value
Cash
Accounts receivable		456,182
Inventories		1,851,251
Working capital adjustment receivable and other assets		1,104,863
Property and equipment		216,286
Customer related intangibles		749,000
Marketing related intangibles		1,368,000
Accounts payable and accrued expenses		(3,929,876)
Customer deposits		(2,308,307)
Other liabilities
Net tangible assets acquired (liabilities assumed)		(492,601)
Total net assets acquired (liabilities assumed)		(492,601)
Consideration paid		4,483,415
Preliminary goodwill		$ 4,976,016

Acquisitions (Details 3)

Acquisitions (Details 3) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Net loss per share	$ (1.04)	$ (0.26)	$ (1.49)	$ (0.38)	$ (1.07)	$ (0.50)
Weighted average number of shares outstanding	3,418,378	3,162,322	3,290,747	3,138,981	3,152,349	3,115,625
Business Acquisitions [Member]
Revenues, net			$ 33,759,878	$ 19,360,577	$ 53,995,037	$ 63,641,807
Net loss allocable to common shareholders			$ (4,353,514)	$ (759,928)	$ (3,189,209)	$ 1,010,018
Net loss per share			$ (1.26)	$ (0.22)	$ (1.01)	$ 0.32
Weighted average number of shares outstanding			3,460,158	3,530,625	3,165,625	3,165,625

Acquisitions (Details Textual)

Acquisitions (Details Textual) - USD ($)	1 Months Ended	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 01, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	May 28, 2020
Business acquisition purchase price payable in promissory note									$ 8,000
Capitalized financing costs						46,212	$ 16,205	605,272	42,506
Net of debt discount								10,073
Write-off contingent liability						32,246		32,246	395,634
Contingent note payable		49,248				49,248		49,248
Revenue		17,554,917		$ 12,208,213		27,966,265	13,020,584	41,048,138	7,333,847
Net loss		(4,811,839)	$ (2,110,482)	$ (1,255,740)	$ (635,259)	$ (6,922,321)	$ (1,890,999)	$ (3,381,423)	$ (1,541,873)
Property, Plant and Equipment [Member] | Maximum [Member]
Estimated useful life						5 years		5 years
Property, Plant and Equipment [Member] | Minimum [Member]
Estimated useful life						4 years		4 years
Goedeker Television [Member]
Adjusted cash portion		478,000				$ 478,000
Business acquisition purchase price in cash description	Pursuant to the settlement agreement, the parties entered into an amendment and restatement of the 9% subordinated promissory note described below (see Note 11). In addition, the parties agreed that the arbitration action described above would be settled effective upon the closing of the IPO and that each party to such arbitration action would release all claims that it has against the other parties to such action. As part of the settlement of the arbitration action, Goedeker agreed that the sellers will not have to pay the $809,000 working capital adjustment amount resulting in a loss on the acquisition receivable in the period ending June 30, 2020.
Capitalized financing costs						215,500
Net of debt discount		462,102				462,102
Goedeker Television [Member] | April 5, 2019 [Member]
Business acquisition purchase price payable earn out payments		81,494				$ 81,494		$ 81,494
Additional consideration description						Television is entitled to all or a portion of an earn out payment, the applicable earn out payment(s) (or portion thereof) shall be paid on the date that is three (3) years from the closing date, and shall accrue interest from the date on which it is determined Goedeker Television is entitled to such earn out payment (or portion thereof) at a rate equal to five percent (5%) per annum, computed on the basis of a 360 day year for the actual number of days elapsed.		Television is entitled to all or a portion of an earn out payment, the applicable earn out payment(s) (or portion thereof) shall be paid on the date that is three (3) years from the closing date, and shall accrue interest from the date on which it is determined Goedeker Television is entitled to such earn out payment (or portion thereof) at a rate equal to five percent (5%) per annum, computed on the basis of a 360 day year for the actual number of days elapsed.
Business acquisition purchase price in cash description						Goedeker Business for any applicable period is less than $2,500,000 but greater than $1,500,000, Goedeker must pay a partial earn out payment to Goedeker Television in an amount equal to the product determined by multiplying (i) the EBITDA Achievement Percentage by (ii) the applicable earn out payment for such period, where the "Achievement Percentage" is the percentage determined by dividing (A) the amount of (i) the EBITDA of the Goedeker Business for the applicable period less (ii) $1,500,000, by (B) $1,000,000. For avoidance of doubt, no partial earn out payments shall be earned or paid to the extent the EBITDA of the Goedeker Business for any applicable period is equal or less than $1,500,000. For the trailing twelve (12) month period from the closing date, EBITDA for the Goedeker Business was $(2,825,000), so Goedeker Television is not entitled to an earn our payment for that period.		Goedeker Business for any applicable period is less than $2,500,000 but greater than $1,500,000, Goedeker must pay a partial earn out payment to Goedeker Television in an amount equal to the product determined by multiplying (i) the EBITDA Achievement Percentage by (ii) the applicable earn out payment for such period, where the "Achievement Percentage" is the percentage determined by dividing (A) the amount of (i) the EBITDA of the Goedeker Business for the applicable period less (ii) $1,500,000, by (B) $1,000,000. For avoidance of doubt, no partial earn out payments shall be earned or paid to the extent the EBITDA of the Goedeker Business for any applicable period is equal or less than $1,500,000.
Earn out payments description						Goedeker Television is also entitled to receive the following earn out payments to the extent the Goedeker Business achieves the applicable EBITDA (as defined in the asset purchase agreement) targets: 1. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the closing date is $2,500,000 or greater; 2. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the first anniversary of closing date is $2,500,000 or greater; and 3. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the second anniversary of the closing date is $2,500,000 or greater.		Goedeker Television is also entitled to receive the following earn out payments to the extent the Goedeker Business achieves the applicable EBITDA (as defined in the asset purchase agreement) targets: 1. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the closing date is $2,500,000 or greater; 2. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the first anniversary of closing date is $2,500,000 or greater; and 3. An earn out payment of $200,000 if the EBITDA of the Goedeker Business for the trailing twelve (12) month period from the second anniversary of the closing date is $2,500,000 or greater.
Net liabilities assumed						$ 614,337		$ 492,601
Capitalized financing costs						215,500		215,500
Goedeker [Member] | April 5, 2019 [Member]
Business acquisition purchase price		6,200,000				6,200,000		6,200,000
Business acquisition purchase price payable in promissory note		4,100,000				4,100,000		4,100,000
Business acquisition purchase price in cash		1,500,000				1,500,000		1,500,000
Business acquisition purchase price payable earn out payments		600,000				$ 600,000		$ 600,000
Additional consideration description						1847 Goedeker agreed to issue to each of the Stockholders a number of shares of its common stock equal to a 11.25% non-dilutable interest (22.5% total) in all of the issued and outstanding stock of 1847 Goedeker as of the closing date.		1847 Goedeker agreed to issue to each of the Stockholders a number of shares of its common stock equal to a 11.25% non-dilutable interest (22.5% total) in all of the issued and outstanding stock of 1847 Goedeker as of the closing date.
Business acquisition purchase price in cash description						The report issued by that CPA firm determined that Goedeker Television owed Goedeker $809,000, which Goedeker Television has not paid. On or about March 23, 2020, Goedeker submitted a claim for arbitration to the American Arbitration Association relating to Goedeker Television’s failure to pay the amount owed. The claim alleges, inter alia, breach of contract, fraud, indemnification and the breach of the covenant of good faith and fair dealing. Goedeker is alleging damages in the amount of $809,000, plus attorneys’ fees and costs. The $809,000 is included in other assets in the accompanying balance sheet as of March 31, 2020.		The report issued by that CPA firm determined that the sellers owed Goedeker $809,000, which to date the seller has not paid. The $809,000 is included in other assets in the accompanying balance sheet as of December 31, 2019.
Net of debt discount		462,102				$ 462,102		$ 462,102
Revenue								34,668,113
Net loss								$ 2,878,700
Asiens [Member]
Non controlling interest		188,781				$ 188,781				$ 1,185,980
Asiens [Member] | Property, Plant and Equipment [Member] | Maximum [Member]
Estimated useful life						13 years
Asiens [Member] | Property, Plant and Equipment [Member] | Minimum [Member]
Estimated useful life						5 years
Asiens [Member] | May 28, 2020 [Member]
Business acquisition purchase price		1,918,000				$ 1,918,000
Business acquisition purchase price payable in promissory note		200,000				200,000
Business acquisition purchase price in cash		233,000				233,000
Business acquisition purchase price payable earn out payments		$ 655,000				$ 655,000
Business acquisition shares of common stock		415,000				415,000
Business acquisition value of common stock		$ 1,037,500				$ 1,037,500
purchase price per share		$ 2.50				$ 2.50
Excess divided, per share		$ 2				$ 2
Fair value of the net tangible assets		$ 162,272				$ 162,272

Lines of Credit (Details)

Lines of Credit (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Total debt ratio [Member]
Actual Ratio	(2.9)	(4.2)
Required Ratio	4	4.50
Senior debt ratio [Member]
Actual Ratio	(0.7)	(1.5)
Required Ratio	1.5	1.75
Interest coverage ratio [Member]
Actual Ratio	(1.2)	(1.1)
Required Ratio	1	1

Lines of Credit (Details Textua

Lines of Credit (Details Textual)	Apr. 05, 2019USD ($)	Apr. 05, 2019USD ($)	Jun. 24, 2019USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Lines of Credit (Textual)
Line of credit principal amount					$ 660,497
Line of credit facility interest description				Fair value immediately prior to such event equal to or greater than $25,000	Fair value immediately prior to such event equal to or greater than $25,000.
Subordinated promissory note percentage				100.00%	100.00%
Loan and security agreement, other description			(i) non-payment, (ii) a breach by Goedeker of any of its representations, warranties or covenants under the loan and security agreement or any other agreement entered into with Northpoint, or (iii) the bankruptcy or insolvency of Goedeker.	(i) for failure to pay principal and interest on the revolving note when due, or to pay any fees due under the loan and security agreement; (ii) if any representation, warranty or certification in the loan and security agreement or any document delivered in connection therewith is incorrect in any material respect; (iii) for failure to perform any covenant or agreement contained in the loan and security agreement or any document delivered in connection therewith; (iv) for the occurrence of any default in respect of any other indebtedness of more than $100,000; (v) for any voluntary or involuntary bankruptcy, insolvency or dissolution; (vi) for the occurrence of one or more judgments, non-interlocutory orders, decrees or arbitration awards involving in the aggregate a liability of $25,000 or more; (vii) if Goedeker or 1847 Goedeker, or officer thereof, is charged by a governmental authority, criminally indicted or convicted of a felony under any law that would reasonably be expected to lead to forfeiture of any material portion of collateral, or such entity is subject to an injunction restraining it from conducting its business; (viii) if Burnley determines that a material adverse effect (as defined in the loan and security agreement) has occurred; (ix) if a change of control (as defined in the loan and security agreement) occurs; (x) if there is any material damage to, loss, theft or destruction of property which causes, for more than thirty consecutive days beyond the coverage period of any applicable business interruption insurance, the cessation or substantial curtailment of revenue producing activities; (xi) if there is a loss, suspension or revocation of, or failure to renew any permit if it could reasonably be expected to have a material adverse effect; and (xii) for the occurrence of any default or event of default under the term loan with SBCC (as defined below), the 9% subordinated promissory note issued to Goedeker Television, the secured convertible promissory note issued to Leonite (as defined below) or any other debt that is subordinated to the revolving loan.	(i) for failure to pay principal and interest on the revolving note when due, or to pay any fees due under the loan and security agreement; (ii) if any representation, warranty or certification in the loan and security agreement or any document delivered in connection therewith is incorrect in any material respect; (iii) for failure to perform any covenant or agreement contained in the loan and security agreement or any document delivered in connection therewith; (iv) for the occurrence of any default in respect of any other indebtedness of more than $100,000; (v) for any voluntary or involuntary bankruptcy, insolvency or dissolution; (vi) for the occurrence of one or more judgments, non-interlocutory orders, decrees or arbitration awards involving in the aggregate a liability of $25,000 or more; (vii) if Goedeker or 1847 Goedeker, or officer thereof, is charged by a governmental authority, criminally indicted or convicted of a felony under any law that would reasonably be expected to lead to forfeiture of any material portion of collateral, or such entity is subject to an injunction restraining it from conducting its business; (viii) if Burnley determines that a material adverse effect (as defined in the loan and security agreement) has occurred; (ix) if a change of control (as defined in the loan and security agreement) occurs; (x) if there is any material damage to, loss, theft or destruction of property which causes, for more than thirty consecutive days beyond the coverage period of any applicable business interruption insurance, the cessation or substantial curtailment of revenue producing activities; (xi) if there is a loss, suspension or revocation of, or failure to renew any permit if it could reasonably be expected to have a material adverse effect; and (xii) for the occurrence of any default or event of default under the term loan with SBCC (as defined below), the 9% subordinated promissory note issued to Goedeker Television, the secured convertible promissory note issued to Leonite (as defined below) or any other debt that is subordinated to the revolving loan
Liquidity Ratio [Member]
Lines of Credit (Textual)
Actual ratio				0.36	0.12
Required ratio				0.35	0.60
Northpoint Commercial Finance LLC [Member]
Lines of Credit (Textual)
Line of credit outstanding			$ 1,000,000		$ 678,993
Interest rate			7.99%
Loan and security agreement, description			(i) an audit fee for each audit conducted as determined by Northpoint, equal to the out-of-pocket expense incurred by Northpoint plus any minimum audit fee established by Northpoint; (ii) a fee for any returned payments equal to the lesser of the maximum amount permitted by law or $50; (iii) a late fee for each payment not received by the 25th day of a calendar month, and each month thereafter until such payment is paid, equal to the greater of 5% of the amount past due or $25; (iv) a billing fee equal to $250 for any month for which Goedeker requests a paper billing statement; (v) a live check fee equal to $50 for each check that Goedeker sends to Northpoint for payment of obligations under the loan and security agreement; (vi) processing fees to be determined by Northpoint; and (vii) any additional fees that Northpoint may implement from time to time.
Burnley [Member]
Lines of Credit (Textual)
Line of credit principal amount				$ 524,938
Line of credit facility interest description		The revolving note bears interest at a per annum rate equal to the greater of (i) the LIBOR Rate (as defined in the loan and security agreement) plus 6.00% or (ii) 8.50%; provided that upon an event of default (as defined below) all loans, all past due interest and all fees shall bear interest at a per annum rate equal to the foregoing rate plus 3.00%
Line of credit outstanding				456,104	571,997
Note due date		Apr. 5, 2022
Unamortized debt discount				$ 68,834	$ 88,500
Loan and security agreement, description		Under the loan and security agreement, Goedeker is required to pay a number of fees to Burnley, including the following:   ● a commitment fee during the period from closing to the earlier of the maturity date or termination of Burnley's commitment to make loans under the loan and security agreement, which shall accrue at the rate of 0.50% per annum on the average daily difference of the total loan amount then in effect minus the sum of the outstanding principal balance of the revolving note, which such accrued commitment fees are due and payable in arrears on the first day of each calendar month and on the date on which Burnley's commitment to make loans under the loan and security agreement terminates, commencing on the first such date to occur after the closing date;   ● an annual loan facility fee equal to 0.75% of the revolving commitment (i.e., the maximum amount that Goedeker may borrow under the revolving loan), which is fully earned on the closing date for the term of the loan (including any extension) but shall be due and payable on each anniversary of the closing date;   ● a monthly collateral management fee for monitoring and servicing the revolving loan equal to $1,700 per month for the term of revolving note, which is fully earned and non-refundable as of the date of the loan and security agreement, but shall be payable monthly in arrears on the first day of each calendar month; provided that payment of the collateral management fee may be made, at the discretion of Burnley, by application of advances under the revolving loan or directly by Goedeker; and   ● if the revolving loan is terminated for any reason, including by Burnley following an event of default, then Goedeker shall pay, as liquidated damages and compensation for the costs of being prepared to make funds available, an amount equal to the applicable percentage multiplied by the revolving commitment (i.e., the maximum amount that Goedeker may borrow under the revolving loan), wherein the term applicable percentage means (i) 3%, in the case of a termination on or prior to the first anniversary of the closing date, (ii) 2%, in the case of a termination after the first anniversary of the closing date but on or prior to the second anniversary thereof, and (iii) 0.5%, in the case of a termination after the second anniversary of the closing date but on or prior to the maturity date.
Subordinated promissory note percentage				9.00%	9.00%
Burnley [Member] | April 5, 2019 [Member] | Maximum [Member]
Lines of Credit (Textual)
Issuance of revolving note	$ 1,500,000	$ 1,500,000
Goedeker [Member]
Lines of Credit (Textual)
Unamortized debt discount					$ 14,451
Goedeker [Member] | April 5, 2019 [Member]
Lines of Credit (Textual)
Borrowed amount	$ 744,000	$ 744,000			$ 744,000
Loan and security agreement, description	(i) the borrowing base or (ii) $1,500,000 (provided that such amount may be increased to $3,000,000 in Burnley's sole discretion) minus reserves established Burnley at any time in accordance with the loan and security agreement. The "borrowing base" means an amount equal to the sum of the following: (i) the product of 85% multiplied by the liquidation value of Goedeker's inventory (net of all liquidation costs) identified in the most recent inventory appraisal by an appraiser acceptable to Burnley (ii) multiplied by Goedeker's eligible inventory (as defined in the loan and security agreement), valued at the lower of cost or market value, determined on a first-in-first-out basis.				(i) the borrowing base or (ii) $1,500,000 (provided that such amount may be increased to $3,000,000 in Burnley's sole discretion) minus reserves established Burnley at any time in accordance with the loan and security agreement. The "borrowing base" means an amount equal to the sum of the following: (i) the product of 85% multiplied by the liquidation value of Goedeker's inventory (net of all liquidation costs) identified in the most recent inventory appraisal by an appraiser acceptable to Burnley (ii) multiplied by Goedeker's eligible inventory (as defined in the loan and security agreement), valued at the lower of cost or market value, determined on a first-in-first-out basis.

Notes Payable (Details)

Notes Payable (Details)	Jun. 13, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)$ / shares	Dec. 31, 2018USD ($)	Apr. 05, 2019USD ($)$ / shares
Notes Payable (Textual)
Term loan principal amount					$ 220,379
Uncertain tax liability						$ 8,000
Debt issuance costs, net					10,073
Amortization of debt issuance costs						29,239
Note payable amount			821,431		584,943
PIK [Member]
Notes Payable (Textual)
capitalized interest			$ 27,473		$ 21,204
Leonite [Member] | April 5, 2019 [Member]
Notes Payable (Textual)
Warrant term					5 years
SBCC [Member] | April 5, 2019 [Member]
Notes Payable (Textual)
Term loan principal amount					$ 1,500,000		$ 1,500,000
Outstanding equity securities					0.050		0.0050
Principal amount					$ 1,500,000		$ 1,500,000
Warrant term			10 years		10 years
Debt instrument, interest rate description			Interest at the sum of the cash interest rate (defined as 11% per annum) plus the Paid-in-Kind (“PIK”) interest rate (defined as 2% per annum); provided that upon an event of default all principal, past due interest and all fees shall bear interest at a per annum rate equal to the cash interest rate and the PIK interest rate, in each case plus 3.00%.		Interest at the sum of the cash interest rate (defined as 11% per annum) plus the Paid-in-Kind (“PIK”) interest rate (defined as 2% per annum); provided that upon an event of default all principal, past due interest and all fees shall bear interest at a per annum rate equal to the cash interest rate and the PIK interest rate, in each case plus 3.00%.
Debt instrument, periodic payment			$ 93,750		$ 93,750
Debt instrument, maturity date range, end			Apr. 5, 2023		Apr. 5, 2023
Note payable amount			$ 877,604		$ 999,201
Notes payable principal amount			1,130,826		1,312,500
Unamortized debt discount			122,375		144,625
Debt instrument unamortized warrants			$ 158,321		$ 189,879
Fully-diluted basis an aggregate price | $ / shares					$ 100		$ 100
Loan prepayment event, description			(i) prior to the first anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 5.0% of such prepayment, (ii) prior to the second anniversary of the closing date and on or after the first anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 3.0% of such prepayment, or (iii) prior to the third anniversary of the closing date and on or after the second anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 1.0% of such prepayment, in each case as liquidated damages for damages for loss of bargain to SBCC. In addition, in the event and on each occasion that any net proceeds (as defined in the loan and security agreement) are received by or on behalf of Goedeker or 1847 Goedeker in respect of any prepayment event following the occurrence and during the continuance of an event of default, Goedeker shall, immediately after such net proceeds are received, prepay the term note in an aggregate amount equal to 100% of such net proceeds. A “prepayment event” means (i) any sale, transfer, merger, liquidation or other disposition (including pursuant to a sale and leaseback transaction) of any property of Goedeker or 1847 Goedeker; (ii) a change of control (as defined in the loan and security agreement); (iii) any casualty or other insured damage to, or any taking under power of eminent domain or by condemnation or similar proceeding of, any property of Goedeker or 1847 Goedeker with a fair value immediately prior to such event equal to or greater than $25,000; (iv) the issuance by Goedeker of any capital stock or the receipt by Goedeker of any capital contribution; or (v) the incurrence by Goedeker or 1847 Goedeker of any indebtedness (as defined in the loan and security agreement), other than indebtedness permitted under the loan and security agreement.		(i) prior to the first anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 5.0% of such prepayment, (ii) prior to the second anniversary of the closing date and on or after the first anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 3.0% of such prepayment, or (iii) prior to the third anniversary of the closing date and on or after the second anniversary of the closing date, Goedeker shall pay SBCC an amount equal to 1.0% of such prepayment, in each case as liquidated damages for damages for loss of bargain to SBCC. In addition, in the event and on each occasion that any net proceeds (as defined in the loan and security agreement) are received by or on behalf of Goedeker or 1847 Goedeker in respect of any prepayment event following the occurrence and during the continuance of an event of default, Goedeker shall, immediately after such net proceeds are received, prepay the term note in an aggregate amount equal to 100% of such net proceeds. A “prepayment event” means (i) any sale, transfer, merger, liquidation or other disposition (including pursuant to a sale and leaseback transaction) of any property of Goedeker or 1847 Goedeker; (ii) a change of control (as defined in the loan and security agreement); (iii) any casualty or other insured damage to, or any taking under power of eminent domain or by condemnation or similar proceeding of, any property of Goedeker or 1847 Goedeker with a fair value immediately prior to such event equal to or greater than $25,000; (iv) the issuance by Goedeker of any capital stock or the receipt by Goedeker of any capital contribution; or (v) the incurrence by Goedeker or 1847 Goedeker of any indebtedness (as defined in the loan and security agreement), other than indebtedness permitted under the loan and security agreement.
Derivative liability							$ 122,344
Goedeker [Member] | April 5, 2019 [Member] | 9% Subordinated Promissory Note [Member]
Notes Payable (Textual)
Term loan principal amount			$ 4,100,000		$ 4,100,000
Note payable amount			3,395,243		3,395,243
Notes payable principal amount			3,930,293		3,930,293
Neese [Member] | Home State Bank [Member]
Notes Payable (Textual)
Debt instrument, periodic payment, principal	$ 3,654,074
Debt instrument, interest rate	6.85%
Debt instrument, periodic payment	$ 302,270
Debt instrument, maturity date range, start	Jan. 20, 2019
Debt instrument, maturity date range, end	Jul. 20, 2020
Debt instrument, maturity date, description	Beginning on January 20, 2019 and continuing every six months thereafter until July 20, 2020, the maturity date; provided however, that Neese will pay the note in full immediately upon demand by Home State Bank.
Debt instrument, lease buyout amount			2,953,867		3,299,364
Debt instrument, remaining balance of lease					3,309,537
Interest payment of promissory notes			40,000		40,000
Repayment of secured loan		$ 21,500	145,690		30,500
Amortization of debt issuance costs			10,173	$ 16,200	32,206
Unamortized debt discount			$ 535,050		10,173
Debt coverage ratio, description	Annual interest rate of 6.85% with covenants to maintain a minimum debt coverage ratio of 1.00 to 1.25 measured at December 31, 2019.
Neese [Member] | Home State Bank [Member] | Term Loan [Member]
Notes Payable (Textual)
Repayment of secured loan					$ 27,000

Notes Payable (Details 1)

Notes Payable (Details 1) - USD ($)	1 Months Ended		5 Months Ended	6 Months Ended	12 Months Ended
	May 28, 2020	Oct. 30, 2017	Jun. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	May 11, 2020	Apr. 28, 2020	Apr. 10, 2020	Apr. 08, 2020	Apr. 05, 2019	Dec. 31, 2018
Notes Payable (Textual)
Term loan principal amount					$ 220,379
Common stock shares issued			3,780,625	3,780,625	3,165,625						3,115,625
Common stock shares issued, value			$ 3,780	$ 3,780	$ 3,165						$ 3,115
Promissory notes current portion			$ 821,431	$ 821,431	584,943
Unamortized debt discount					$ 76,767
Interest rate			8.00%	8.00%	8.00%
Promissory note payable			$ 714,286	$ 714,286	$ 714,286
Interest on the promissory notes			$ 40,000	$ 40,000	40,000
Promissory note, description			At the closing of the IPO, Goedeker agreed to pay $516,301 to the sellers, which is equal to the principal due and owing for quarters 2, 3 and 4 under the note plus accrued interest thereon, which is equal to $324,672 as of June 1, 2020 and will accrue at a rate of $984 per day thereafter.	The parties entered into an amendment and restatement of the note that will become effective as of the closing of the IPO, pursuant to which (i) the principal amount of the existing note shall be increased by $250,0000, (ii) upon the closing of the IPO, Goedeker agreed to make all payments of principal and interest due under the note through the date of the closing, and (iii) from and after the closing, the interest rate of the note shall be increased from 8% to 12%.
Accrued interest			$ 21,944	$ 21,944	$ 17,115
Aggregate remaining principal			$ 79,498	$ 79,498
PPP Loans, description				The Company has classified $612,417 of the PPP loans as current liabilities and $771,283 as long-term liabilities pending SBA clarification of the final loan terms.
Leonite [Member]
Notes Payable (Textual)
Shares issuable upon warrants exercised						200,000				200,000
Minimum [Member]
Notes Payable (Textual)
Finance at rates ranging			3.98%	3.98%
Maximum [Member]
Notes Payable (Textual)
Finance at rates ranging			6.99%	6.99%
April 5, 2019 [Member] | Leonite [Member]
Notes Payable (Textual)
Common stock shares issued					50,000
Shares issuable upon warrants exercised					200,000
Fiscal Year 2017 [Member]
Notes Payable (Textual)
Adjusted EBITDA target for vesting of promissory note					$ 1,300,000
Fiscal Year 2018 [Member]
Notes Payable (Textual)
Adjusted EBITDA target for vesting of promissory note					1,300,000
Fiscal Year 2019 [Member]
Notes Payable (Textual)
Adjusted EBITDA target for vesting of promissory note					$ 1,300,000
Description of vesting promissory note					At June 30, 2018, management made the determination that the vesting note payable had no value because it estimated that the Adjusted EBITDA target of $1,300,000 for both 2018 and 2019 would be not attained, thus eliminating the requirement for a payment under terms of the note payable. As expected, Neese did not meet the Adjusted EBITDA target for the fiscal years ended December 31, 2019. As a result, this note did not vest and no amounts are payable.
Goedeker [Member] | April 5, 2019 [Member] | 9% Subordinated Promissory Note [Member]
Notes Payable (Textual)
Term loan principal amount			$ 4,100,000	$ 4,100,000	$ 4,100,000
Promissory notes current portion			3,395,243	3,395,243	3,395,243
Promissory notes			3,930,293	3,930,293	3,930,293
Unamortized debt discount			$ 535,050	$ 535,050	$ 535,050
Interest rate			9.00%	9.00%	9.00%
Maturity Date				Apr. 5, 2023	Apr. 5, 2023
SBCC [Member] | April 5, 2019 [Member]
Notes Payable (Textual)
Term loan principal amount					$ 1,500,000					$ 1,500,000
Promissory notes current portion			$ 877,604	$ 877,604	999,201
Promissory notes			$ 1,130,826	$ 1,130,826	$ 1,312,500
SBCC [Member] | April 5, 2019 [Member] | Secured Convertible Promissory Note [Member]
Notes Payable (Textual)
Common stock shares issued			50,000	50,000	50,000
Debt discount				$ 292,673	$ 292,673
SBCC [Member] | May 5, 2019 [Member] | Secured Convertible Promissory Note [Member]
Notes Payable (Textual)
Note maturity rate				115.00%	115.00%
Conversion price per share			$ 1	$ 1	$ 1
Debt conversion, description				(1) the number of common shares beneficially owned by Leonite and its affiliates (other than common shares which may be deemed beneficially owned through the ownership of the unconverted portion of the note or the unexercised or unconverted portion of any other security of the Company subject to a limitation on conversion or exercise analogous to the limitations contained in the note, and, if applicable, net of any shares that may be deemed to be owned by any person not affiliated with Leonite who has purchased a portion of the note from Leonite) and (2) the number of common shares issuable upon the conversion of the portion of the note with respect to which the determination of this proviso is being made, would result in beneficial ownership by Leonite and its affiliates of more than 4.99% of the outstanding common shares of the Company. Such limitations on conversion may be waived (up to a maximum of 9.99%) by Leonite upon, at its election, not less than 61 days' prior notice to the Company, and the provisions of the conversion limitation shall continue to apply until such 61st day (or such later date, as determined by Leonite, as may be specified in such notice of waiver).	(1) the number of common shares beneficially owned by Leonite and its affiliates (other than common shares which may be deemed beneficially owned through the ownership of the unconverted portion of the note or the unexercised or unconverted portion of any other security of the Company subject to a limitation on conversion or exercise analogous to the limitations contained in the note, and, if applicable, net of any shares that may be deemed to be owned by any person not affiliated with Leonite who has purchased a portion of the note from Leonite) and (2) the number of common shares issuable upon the conversion of the portion of the note with respect to which the determination of this proviso is being made, would result in beneficial ownership by Leonite and its affiliates of more than 4.99% of the outstanding common shares of the Company. Such limitations on conversion may be waived (up to a maximum of 9.99%) by Leonite upon, at its election, not less than 61 days' prior notice to the Company, and the provisions of the conversion limitation shall continue to apply until such 61st day (or such later date, as determined by Leonite, as may be specified in such notice of waiver).
Leonite [Member] | April 5, 2019 [Member] | Secured Convertible Promissory Note [Member]
Notes Payable (Textual)
Debt conversion, description				The conversion price shall be $1.00 per share (subject to adjustment as further described in the note for common share distributions and splits, certain fundamental transactions, and anti-dilution adjustments), provided that at any time after any event of default under the note, the conversion price shall immediately be equal to the lesser of (i) such conversion price less 40%; and (ii) the lowest weighted average price of the common shares during the 21 consecutive trading day period immediately preceding the trading day that 1847 receives a notice of conversion or (iii) the discount to market based on subsequent financings with other investors.	The conversion price shall be $1.00 per share (subject to adjustment as further described in the note for common share distributions and splits, certain fundamental transactions, and anti-dilution adjustments), provided that at any time after any event of default under the note, the conversion price shall immediately be equal to the lesser of (i) such conversion price less 40%; and (ii) the lowest weighted average price of the common shares during the 21 consecutive trading day period immediately preceding the trading day that 1847 receives a notice of conversion or (iii) the discount to market based on subsequent financings with other investors.
Neese Acquisition [Member]
Notes Payable (Textual)
Interest rate			1.00%	1.00%
Promissory note, description				The purchase price for acquisition of Asien's was paid by the issuance of demand promissory note in the principal amount of $655,000 by 1847 Asien to the Seller. The note accrues interest at a rate of one percent (1%) computed on the basis of a 360-day year. Principal and accrued interest on the note shall be payable 24 hours after written demand by the Seller.
Acquisition received Loans							$ 357,500	$ 383,600	$ 642,600
Neese Acquisition [Member] | 10% Promissory Note [Member]
Notes Payable (Textual)
Description for prepayment of the promissory note and accrued interest				The Company continues to accrue interest at the contract rate; however, given the limitations of the term loan, all accrued interest in excess of $40,000 is included in long-term accrued expenses.	The Company continues to accrue interest at the contract rate; however, given the limitations of the term loan, all accrued interest in excess of $40,000 is included in long-term accrued expenses.
1847 Neese [Member] | Neese Acquisition [Member]
Notes Payable (Textual)
Promissory note, description	Pursuant to which 1847 Asien and Asien's agreed to sell future receivables with a value of $685,000 to TVT for a purchase price of $500,000. 1847 Asien and Asien's agreed to deliver to TVT 20% of its weekly future receipts, or approximately $23,300, over the course of an estimated seven-month term, or such date when the above amount of receivables has been delivered to TVT. 1847 Asien used the proceeds from this sale to finance the Asien's Acquisition. In addition to all other sums due to TVT under this agreement, 1847 Asien and Asien's agreed to pay to TVT certain additional fees, including a one-time origination fees of $25,000, as reimbursement of costs incurred by TVT for financial and legal due diligence. The future payments under the TVT agreement are secured by a subordinated security interest in all of the tangible and intangible assets of 1847 Asien and Asien's. The remaining balance of the note at June 30, 2020 is $410,374, comprised of principal of $591,803 and net of unamortized debt discount of $181,429.
1847 Neese [Member] | Neese Acquisition [Member] | 4.5% Unsecured Promissory Note [Member]
Notes Payable (Textual)
Promissory note, description		The Asien entered into a stock repurchase agreement with Paul A. Gwilliam and Terri L. Gwilliam, co-trustees of the Gwilliam Family Trust (Paul and Terri) pursuant to which Asien's Appliance, Inc. issued to Paul and Terri a unsecured promissory note in the aggregate principal amount of $540,000 for a term of 5 years or 60 months. The note bears interest at the rate of the 4.25% per annum. The balance on the note is $65,374 as of June 30, 2020.
1847 Neese [Member] | Neese Acquisition [Member] | 8% Vesting Promissory Note [Member]
Notes Payable (Textual)
Business acquisition vesting promissory note					$ 1,875,000
Interest rate					8.00%
Maturity Date				Jun. 30, 2020	Jun. 30, 2020
1847 Neese [Member] | Neese Acquisition [Member] | 10% Promissory Note [Member]
Notes Payable (Textual)
Interest rate			10.00%	10.00%	10.00%
Promissory note payable			$ 1,025,000	$ 1,025,000	$ 1,025,000
Description for prepayment of the promissory note and accrued interest				That the unpaid principal, and all accrued, but unpaid, interest thereon shall be prepaid if at any time, and from time to time, the cash on hand of 1847 Neese and Neese exceeds $250,000 and, then, the prepayment shall be equal to the amount of cash in excess of $200,000 until the unpaid principal and accrued, but unpaid, interest thereon is fully prepaid.	That the unpaid principal, and all accrued, but unpaid, interest thereon shall be prepaid if at any time, and from time to time, the cash on hand of 1847 Neese and Neese exceeds $250,000 and, then, the prepayment shall be equal to the amount of cash in excess of $200,000 until the unpaid principal and accrued, but unpaid, interest thereon is fully prepaid.
Cash balance to prepay outstanding promissory note and accrued interest			250,000	$ 250,000	$ 250,000
Prepayment of short term debt in excess of cash balance, amount			200,000	200,000	200,000
Interest on the promissory notes			$ 40,000	$ 40,000	$ 40,000
1847 Neese [Member] | Neese Acquisition [Member] | Signing of Patriot Purchase Agreement [Member]
Notes Payable (Textual)
Interest rate			8.00%	8.00%
Promissory note payable			$ 200,000	$ 200,000
Cash balance to prepay outstanding promissory note and accrued interest			201,447	201,447
Prepayment of short term debt in excess of cash balance, amount			$ 200,000	200,000
Promissory note, description			The purchase price for acquisition of Asien's was paid by the issuance of an 8% subordinated amortizing promissory note in the principal amount of $200,000 by 1847 Asien to the Seller.
Accrued interest			$ 1,447	$ 1,447

Floor Plan Loans Payable (Detai

Floor Plan Loans Payable (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Floor Plan Loans Payable (Textual)
Floor plan loans payable		$ 10,581	$ 109,100
Floor Plan Loans [Member]
Floor Plan Loans Payable (Textual)
Machinery and Equipment inventory pledged to secure a loan	0	10,581	109,100
Floor plan loans payable	$ 0	$ 10,581	$ 109,100

Convertible Promissory Note (De

Convertible Promissory Note (Details)	May 11, 2020USD ($)	Apr. 05, 2019USD ($)	May 04, 2020USD ($)shares	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	May 05, 2020USD ($)
Forbearance fee	$ 207,145
Secured convertible promissory note, description	The amendment, (i) the Company issued to Leonite another five-year warrant to purchase 200,000 common shares at an exercise price of $1.25 per share (subject to adjustment), which may be exercised on a cashless basis and (ii) upon closing of the Asien's Acquisition, 1847 Asien issued to Leonite shares of common stock equal to a 5% interest in 1847 Asien. The amendment represented a prepayments of principal and accrued interest resulting in a loss on extinguishment of debt of $773,856.
Note bears interest at rate, description				(2) the number of common shares issuable upon the conversion of the portion of the note with respect to which the determination of this proviso is being made, would result in beneficial ownership by Leonite and its affiliates of more than 4.99% of the outstanding common shares of the Company. Such limitations on conversion may be waived (up to a maximum of 9.99%) by Leonite upon, at its election, not less than 61 days' prior notice to the Company, and the provisions of the conversion limitation shall continue to apply until such 61st day (or such later date, as determined by Leonite, as may be specified in such notice of waiver).	(2) the number of common shares issuable upon the conversion of the portion of the note with respect to which the determination of this proviso is being made, would result in beneficial ownership by Leonite and its affiliates of more than 4.99% of the outstanding common shares of the Company. Such limitations on conversion may be waived (up to a maximum of 9.99%) by Leonite upon, at its election, not less than 61 days’ prior notice to the Company, and the provisions of the conversion limitation shall continue to apply until such 61st day (or such later date, as determined by Leonite, as may be specified in such notice of waiver).
Debt conversion, description				(i) the principal amount of the note to be converted plus (ii) at Leonite's option, accrued and unpaid interest, plus (iii) at Leonite's option, Default Interest, if any, plus (iv) Leonite's expenses relating to a conversion, plus (v) at Leonite's option, any amounts owed to Leonite. The conversion price shall be $1.00 per share (subject to adjustment as further described in the note for common share distributions and splits, certain fundamental transactions, and anti-dilution adjustments), provided that at any time after any event of default under the note, the conversion price shall immediately be equal to the lesser of (i) such conversion price less 40%; and (ii) the lowest weighted average price of the common shares during the 21 consecutive trading day period immediately preceding the trading day that 1847 receives a notice of conversion or (iii) the discount to market based on subsequent financings with other investors.	(i) the principal amount of the note to be converted plus (ii) at Leonite’s option, accrued and unpaid interest, plus (iii) at Leonite’s option, Default Interest, if any, plus (iv) Leonite’s expenses relating to a conversion, plus (v) at Leonite’s option, any amounts owed to Leonite. The conversion price shall be $1.00 per share (subject to adjustment as further described in the note for common share distributions and splits, certain fundamental transactions, and anti-dilution adjustments), provided that at any time after any event of default under the note, the conversion price shall immediately be equal to the lesser of (i) such conversion price less 40%; and (ii) the lowest weighted average price of the common shares during the 21 consecutive trading day period immediately preceding the trading day that 1847 receives a notice of conversion or (iii) the discount to market based on subsequent financings with other investors.
Outstanding balance						$ 100,000
Shares of common stock | shares			100,000
Unpaid interest percentage				1.15
Loss on conversion of debt			$ 175,000
Goedeker [Member]
Aggregate principal amount		$ 714,286
Additional purchase of note, description		(i) the Company issued to Leonite 50,000 common shares, (ii) the Company issued to Leonite a five-year warrant to purchase 200,000 common shares at an exercise price of $1.25 per share (subject to adjustment), which may be exercised on a cashless basis, and (iii) 1847 Goedeker issued to Leonite shares of common stock equal to a 7.5% non-dilutable interest in 1847 Goedeker.
Remaining net balance				$ 821,437	$ 584,943
Comprised of principal value		$ 714,286
Unamortized original issuance discount interest					$ 14,451
Fiinancing costs		38,125
Warrant feature		76,767
Original issue discount		$ 64,286
Purchase price description				The note carries an original issue discount of $64,286 to cover Leonite's legal fees, accounting fees, due diligence fees and/or other transactional costs incurred in connection with the purchase of the note. Furthermore, the Company issued 50,000 shares of common stock valued at $137,500 and a debt-discount related to the warrants valued at $292,673. The Company amortized $129,343 of financing costs related to the shares and warrants in the six months ended June 30, 2020.	Therefore, the purchase price of the note was $650,000. Furthermore, the Company issued 50,000 shares of common stock valued at $137,500 and a debt-discount related to the warrants valued at $292,673. The company amortized $319,031 of financing costs related to the shares and warrants in the year ended December 31, 2019.
Note bears interest at rate, description		(i) 12% per annum and (ii) the prime rate as set forth in the Wall Street Journal on April 5, 2019 plus 6.5% guaranteed over the holding period on the unconverted principal amount, on the terms set forth in the note (the “Stated Rate”). Any amount of principal or interest on the note which is not paid by the maturity date shall bear interest at the rate at the lesser of 24% per annum or the maximum legal amount permitted by law (the “Default Interest”).
Burnley [Member]
Unamortized original issuance discount interest				$ 68,834	$ 88,500

Financing Lease (Details)

Financing Lease (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
For the year ending December 31,
2020 (remainder of year)	$ 257,942	$ 490,077
2021	464,269	464,269
2022	77,335	77,335
Total minimum lease payments	799,546	1,031,681
Less amount representing interest	131,299	200,990
Present value of minimum lease payments	668,247	830,691
Less current portion of minimum lease	(388,023)	(358,584)	$ (299,157)
Less debt issuance costs, net	(19,025)	(25,055)
Less payments to Utica for release of lien	(249,784)	(249,784)
Less lease deposits	(38,807)	(38,807)
End of lease buyout payments	117,413	117,413
Long-term present value of minimum lease payment	$ 90,021	$ 275,874

Financing Lease (Details Textua

Financing Lease (Details Textual)	Feb. 01, 2018USD ($)	Jun. 14, 2017USD ($)	Mar. 03, 2017USD ($)	Mar. 02, 2018USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Oct. 31, 2017USD ($)	Dec. 31, 2019USD ($)Payments	Apr. 18, 2018USD ($)
Financing Lease (Textual)
Debt issuance costs								$ 12,060
Number of payments | Payments								46
Forbearance amount									$ 173,376
Forbearance fee								$ 4,500
Current balance of the term loan								475,000
Lease payable beginning								12,882
Lease payable ending								38,000
Early payout loss								405,674
Loss from the write-off of unamortized debt issuance costs								95,130
Delayed payment								$ 85,322
Master Lease Agreement [Member]
Financing Lease (Textual)
Lease term, description					If any rent is not received by Utica within five (5) calendar days of the due date, the Lessee shall pay a late charge equal to ten (10%) percent of the amount. In addition, in the event that any payment is not processed or is returned on the basis of insufficient funds, upon demand, the Lessee shall pay Utica a charge equal to five percent (5%) of the amount of such payment. The Lessee is also required to pay an annual administration fee of $5,000.			If any rent is not received by Utica within five (5) calendar days of the due date, the Lessee shall pay a late charge equal to ten (10%) percent of the amount. In addition, in the event that any payment is not processed or is returned on the basis of insufficient funds, upon demand, the Lessee shall pay Utica a charge equal to five percent (5%) of the amount of such payment. The Lessee is also required to pay an annual administration fee of $5,000.
Administration fee					$ 5,000			$ 5,000
Leases payable description under lease agreement					(a) $162,000 (five percent (5%) of the total invoice cost (as defined in the master lease agreement)); or (b) the fair market value of the equipment, as determined by Utica. Upon the expiration of the master lease agreement, the Lessee is required to pay, together with all other amounts then due and payable under the master lease agreement, in cash, an end of term buyout price equal to the lesser of: (a) $49,000 (five percent (5%) of the total invoice cost); or (b) the fair market value of the equipment, as determined by Utica.			(a) $162,000 (five percent (5%) of the total invoice cost (as defined in the master lease agreement)); or (b) the fair market value of the equipment, as determined by Utica. Upon the expiration of the master lease agreement, the Lessee is required to pay, together with all other amounts then due and payable under the master lease agreement, in cash, an end of term buyout price equal to the lesser of: (a) $49,000 (five percent (5%) of the total invoice cost); or (b) the fair market value of the equipment, as determined by Utica.
Interest rate, capitalized lease					15.70%			15.50%
Debt issuance costs					$ 22,060			$ 25,055
Amortization of debt issuance costs					$ 6,030	$ 8,100
Capital lease term			46 months
Lease rent monthly			$ 53,000
Number of months			3 months
Increased monthly rent			$ 85,322
Number of months for increased rent			48 months
Lease payable beginning			$ 12,882
Lease payable ending			38,000
Net lien release payment								500,179
Payments of lease agreement								$ 174,784
Lease outstanding			475,000
Master Lease Agreement [Member] | Utica [Member]
Financing Lease (Textual)
Proceeds from capital lease							$ 980,000
Capital lease term							51 months
Lease rent monthly	$ 53,000						$ 25,807
Number of months	3 months
Late payment fee	$ 2,650			$ 5,300
Master Lease Agreement [Member] | First amendment lease documentst [Member]
Financing Lease (Textual)
Administration fee		$ 2,500
Capital lease term		57 months
Number of months		10 months
Number of months for increased rent		47 months
Master Lease Agreement [Member] | Utica Leaseco, LLC [Member] | Equipment [Member]
Financing Lease (Textual)
Proceeds from capital lease			$ 3,240,000

Operating Leases (Details)

Operating Leases (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Neese [Member]
Operating lease right-of-use lease asset	$ 624,157	$ 624,157
Accumulated amortization	90,164	(59,077)
Net balance	533,993	565,080
Lease liability, current portion	65,451	63,253
Lease liability, long term	468,542	501,827
Total operating lease liabilities	$ 533,993	$ 565,080
Weighted Average Remaining Lease Term - operating leases	80 months	86 months
Weighted Average Discount Rate - operating leases	6.85%	6.85%
Goedeker [Member]
Operating lease right-of-use lease asset	$ 2,300,000	$ 2,300,000
Accumulated amortization	507,128	(299,335)
Net balance	1,792,872	2,000,665
Lease liability, current portion	375,885	422,520
Lease liability, long term	1,416,987	1,578,235
Total operating lease liabilities	$ 1,792,872	$ 2,000,755
Weighted Average Remaining Lease Term - operating leases	45 months	51 months
Weighted Average Discount Rate - operating leases	6.50%	6.50%

Operating Leases (Details 1)

Operating Leases (Details 1) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Neese [Member]
2020 (remainder of year)	$ 50,000	$ 100,000
2021	100,000	100,000
2022	100,000	100,000
2023	100,000	100,000
2024	100,000	100,000
Thereafter	216,667	216,667
Total lease payments	666,667	716,667
Less imputed interest	(132,674)	151,587
Maturities of lease liabilities	533,993	565,080
Goedeker [Member]
2020 (remainder of year)	270,000	540,000
2021	540,000	540,000
2022	540,000	540,000
2023	540,000	540,000
2024	135,000	135,000
Total lease payments	2,025,000	2,295,000
Less imputed interest	(232,128)	(294,245)
Maturities of lease liabilities	$ 1,792,872	$ 2,000,755

Operating Lease (Details Textua

Operating Lease (Details Textual) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Jun. 13, 2018	Jun. 04, 2018
Operating Leases (Textual)
Operating lease liabilities	$ 25,000	$ 100,000
Salary or rent not payable			$ 100,000	$ 100,000
April 5, 2019 [Member]
Operating Leases (Textual)
Lease term	5 years	5 years
Interest rate on unpaid amount	18.00%
Operating lease base rent	$ 45,000	$ 45,000
May 2014 [Member]
Operating Leases (Textual)
Annual payments for lease payments	$ 11,830	$ 11,830
Lease term	5 years	5 years
March 3, 2017 [Member]
Operating Leases (Textual)
Lease term	10 years	10 years
Interest rate on unpaid amount	18.00%	18.00%
Operating lease base rent	$ 8,333	$ 8,333
Long-term accrued liability	$ 250,000	$ 200,000

Related Parties (Details)

Related Parties (Details) - USD ($)	Jan. 03, 2018	Mar. 03, 2017	Apr. 15, 2013	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Related Parties (Textual)
Advances, related party				$ 184,678		$ 181,333	$ 174,333
Management fee				0	$ 0
Accrued liability				188,653		450,808
Note payable - related party				119,400		119,400	117,000
Accrued interest				21,944		17,115	7,549
Manager [Member]
Related Parties (Textual)
Advances, related party				65,844		62,499
Neese [Member]
Related Parties (Textual)
Management fee				125,000	$ 58,790
Long-term accrued liability				575,808
Goedeker [Member]
Related Parties (Textual)
Management fee				$ 62,500
Maximum [Member] | Officer [Member]
Related Parties (Textual)
Management fee						$ 250,000
May 2014 [Member]
Related Parties (Textual)
Lease term				5 years		5 years
April 5, 2019 [Member]
Related Parties (Textual)
Lease term				5 years		5 years
April 5, 2019 [Member] | Goedeker Television [Member]
Related Parties (Textual)
Interest rate				9.00%		9.00%
April 5, 2019 [Member] | Maximum [Member]
Related Parties (Textual)
Management fee				$ 250,000		$ 250,000
Promissory Note [Member]
Related Parties (Textual)
Management fee	$ 100,000
Initial principal amount	$ 50,000
Additional advances, description	The note provides that the Company may from time to time request additional advances from the Manager up to an aggregate additional amount of $100,000, which will be added to the note if the Manager, in its sole discretion, so provides.
Fixed annual interest rate	8.00%
Interest rate	12.00%
Repayment, description	In the event the Company completes a financing involving at least $500,000, the Company must, contemporaneously with the closing of such financing transaction, repay the entire outstanding principal and accrued and unpaid interest on the note.
Management Services Agreement [Member]
Related Parties (Textual)
Description of management fee			Quarterly management fee equal to 0.5% of its adjusted net assets for services performed.
Description of gross income		Expected to exceed, 9.5% of the Company's gross income with respect to such fiscal year.
Manager [Member]
Related Parties (Textual)
Advances, related party							$ 55,500
Manager [Member] | April 5, 2019 [Member]
Related Parties (Textual)
Description of management fee				Quarterly management fee equal to the greater of $62,500 or 2% of adjusted net assets		Quarterly management fee equal to the greater of $62,500 or 2% of adjusted net assets
Management consulting fee, quarterly				$ 62,500		$ 62,500
Accrued liability				188,653		$ 63,653
Expensed management fees				$ 28,022
Manager [Member] | April 5, 2019 [Member] | 1847 Asien [Member]
Related Parties (Textual)
Description of management fee				Quarterly management fee equal to the greater of $75,000 or 2% of adjusted net assets
Offsetting Management Services Agreement [Member]
Related Parties (Textual)
Management consulting fee, quarterly		$ 62,500

Shareholders' Deficit (Details)

Shareholders' Deficit (Details) - Options [Member]	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Number of Options Outstanding, beginning balance | shares
Number of Options, Granted | shares	90,000
Number of Options, Exercised | shares
Number of Options, Forfeited | shares
Number of Options, Cancelled | shares
Number of Options, Expired | shares
Number of Options Outstanding, ending balance | shares	90,000
Number of Options, Exercisable | shares	90,000
Weighted Average Exercise Price, Outstanding beginning balance | $ / shares	$ 2.50
Weighted Average Exercise Price, Granted | $ / shares
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price Forfeited | $ / shares
Weighted Average Exercise Price, Cancelled | $ / shares
Weighted Average Exercise Price, Expired | $ / shares
Weighted Average Exercise Price, Outstanding ending balance | $ / shares	2.50
Weighted Average Exercise Price, Exercisable | $ / shares	$ 2.50
Weighted Average Contractual Term in Years, Outstanding beginning balance	0 years
Weighted Average Contractual Term in Years, Granted	5 years
Weighted Average Contractual Term in Years, Outstanding Ending balance	4 years 10 months 25 days
Weighted Average Contractual Term in Years	4 years 10 months 25 days

Shareholders' Deficit (Detail 1

Shareholders' Deficit (Detail 1) - Options [Member]	6 Months Ended
	Jun. 30, 2020
Volatility	128.52%
Risk-free interest rate	0.36%
Dividend yield	0.00%
Expected term	5 years

Shareholders' Deficit (Details

Shareholders' Deficit (Details 2) - Warrants [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Number of Warrants Outstanding, beginning balance	400,000	200,000
Number of Warrants, Granted	200,000	200,000
Number of Warrants, Exercised
Number of Warrants, Cancelled
Number of Warrants Outstanding, ending balance	400,000	200,000
Number of Warrants, Exercisable	400,000
Weighted Average Exercise Price, Outstanding beginning balance	$ 1.25
Weighted Average Exercise Price, Granted	1.25	1.25
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Cancelled
Weighted Average Exercise Price, Outstanding ending balance	1.25	$ 1.25
Weighted Average Exercise Price, Exercisable	$ 1.25
Weighted Average Contractual Term in Years, Outstanding beginning balance	4 years 3 months 4 days	5 years
Weighted Average Contractual Term in Years, Granted	5 years	5 years
Weighted Average Contractual Term in Years, Outstanding Ending balance	4 years 3 months 26 days	4 years 3 months 4 days
Weighted Average Contractual Term in Years	4 years 3 months 26 days
Intrinsic value of Warrants, Outstanding	$ 808,000
Intrinsic value of warrants, Exercisable	$ 808,000

Shareholders' Deficit (Detail_2

Shareholders' Deficit (Details Textual) - USD ($)	Jun. 04, 2020	May 11, 2020	May 04, 2020	Apr. 05, 2019	May 10, 2018	Jun. 30, 2020	May 28, 2020	Jan. 22, 2018	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Shareholders' Deficit (Textual)
Common shares,authorized						500,000,000			500,000,000		500,000,000		500,000,000	500,000,000
Common shares, issued						3,780,625			3,780,625		3,780,625		3,165,625	3,115,625
Common shares, outstanding						3,780,625			3,780,625		3,780,625		3,165,625	3,115,625
Common shares, voting rights											one vote
Ownership of allocation shares by manager						100.00%			100.00%		100.00%		100.00%
Allocation of profit						20.00%			20.00%		20.00%		20.00%
Interest rate						8.00%			8.00%		8.00%		8.00%
Net loss attributable to non-controlling interests													$ 456,419	$ 546,513
Allocation shares, authorized						1,000			1,000		1,000		1,000
Allocation shares, outstanding						1,000			1,000		1,000		1,000	1,000
Increase/Decrease in issued and outstanding common shares					623,125 to 3,115,625 shares			3,115,500 to 623,125 shares
Unamortized debt discount													$ 76,767
Amortized debt discount													$ 215,906
Issued and outstanding, shares											1,000
Common stock Shares Upon conversion value									$ 275,000
Fair market value of services									$ 245,000
Goedeker [Member]
Shareholders' Deficit (Textual)
Loan and security agreement, description				Goedeker, as borrower, and 1847 Goedeker entered into a loan and security agreement with Small Business Community Capital II, L.P. ("SBCC") for a term loan in the principal amount of $1,500,000, pursuant to which Goedeker issued to SBCC a term note in the principal amount of up to $1,500,000 and a ten-year warrant to purchase shares of the most senior capital stock of Goedeker equal to 5.0% of the outstanding equity securities of Goedeker on a fully-diluted basis for an aggregate price equal to $100. At June 30, 2020 and December 31, 2019 the warrants were valued at $2,250,000 and $122,344, respectively.
Amendment, description				(i) the Company issued to Leonite another five-year warrant to purchase 200,000 common shares at an exercise price of $1.25 per share (subject to adjustment), which may be exercised on a cashless basis and (ii) upon closing of the Asien's Acquisition, 1847 Asien issued to Leonite shares of common stock equal to a 5% interest in 1847 Asien. At June 30, 2020 the warrants were valued at $118,500.
Service Provider [Member]
Shareholders' Deficit (Textual)
Common stock Issued upon services	100,000
Fair market value of services	$ 245,000
Options [Member]
Shareholders' Deficit (Textual)
Warrant term											4 years 10 months 25 days
Dividend yield											0.00%
Expected volatility											128.52%
Weighted average risk-free interest rate											0.36%
Expected life											5 years
Options [Member] | Director [Member]
Shareholders' Deficit (Textual)
Granted options to directors		60,000
Date of grant and terminate, terms		The options vested immediately on the date of grant and terminate on May 11, 2025.
Exercise price per share		$ 2.50
Options [Member] | Director One [Member]
Shareholders' Deficit (Textual)
Granted options to directors		30,000
Date of grant and terminate, terms		The options vested immediately on the date of grant and terminate on May 11, 2025.
Exercise price per share		$ 2.50
Leonite [Member]
Shareholders' Deficit (Textual)
Dividend yield											0.00%
Expected volatility											128.52%
Weighted average risk-free interest rate											0.36%
Expected life											5 years
Estimated fair value						$ 2.50			$ 2.50		$ 2.50
Principal amount											$ 448,211
Leonite [Member] | April 5, 2019 [Member]
Shareholders' Deficit (Textual)
Warrant term													5 years
Dividend yield													0.00%
Expected volatility													140.30%
Weighted average risk-free interest rate													2.31%
Expected life													5 years
SBCC [Member] | April 5, 2019 [Member]
Shareholders' Deficit (Textual)
Warrant term											10 years		10 years
Leonite [Member]
Shareholders' Deficit (Textual)
Noncontrolling interest, ownership percentage				4.99%
Shares issuable upon warrants exercised		200,000		200,000
Warrant exercise price		$ 1.25		$ 1.25
Warrant term		5 years		5 years
Issued common to securities purchase agreement				50,000
Common stock shares issued upon cconversion			100,000
Common stock Shares Upon conversion value			$ 100,000
Loss on conversion of debt			$ 175,000
Leonite [Member] | April 5, 2019 [Member]
Shareholders' Deficit (Textual)
Common shares, issued													50,000
Shares issuable upon warrants exercised													200,000
Warrant exercise price													$ 1.25
Estimated fair value													$ 2.75
Asiens [Member]
Shareholders' Deficit (Textual)
Common stock issued upon acquisition							415,000
Common stock issued upon acquisition, value							$ 1,037,500
Noncontrolling Interest
Shareholders' Deficit (Textual)
Fair market value of services
Noncontrolling Interest | 1847 Neese [Member]
Shareholders' Deficit (Textual)
Noncontrolling interest, ownership percentage										45.00%		45.00%
Acquisition interest acquired											55.00%		55.00%
Net loss attributable to non-controlling interests											$ 407,299	$ 501,647
Noncontrolling Interest | 1847 Goedeker [Member]
Shareholders' Deficit (Textual)
Noncontrolling interest, ownership percentage						30.00%			30.00%	30.00%	30.00%	30.00%
Acquisition interest acquired											70.00%
Net loss attributable to non-controlling interests										$ 195,822	$ 1,590,584
Noncontrolling Interest | 1847 Asien [Member]
Shareholders' Deficit (Textual)
Noncontrolling interest, ownership percentage						5.00%			5.00%		5.00%
Acquisition interest acquired											95.00%
Net loss attributable to non-controlling interests						$ 9,439
Noncontrolling Interest | 1847 Holdco [Member]
Shareholders' Deficit (Textual)
Acquisition interest acquired													70.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Current Federal and State					$ 16,500	$ (85,000)
Deferred Federal and State					(1,218,900)	(697,000)
Total (benefit) provision for income taxes	$ (953,953)	$ (5,431)	$ (1,451,753)	$ (259,850)	$ (1,202,363)	$ (781,200)

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Federal tax	21.00%	21.00%
State tax	5.50%	8.10%
Gain on bargain purchase	0.00%	5.80%
Permanent items	(0.20%)	(2.20%)
Rate change from TCJA	0.00%	4.30%
Other	0.00%	(2.30%)
Effective income tax rate	26.30%	34.70%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets
Receivables	$ 8,000	$ 8,000
Related party accruals	156,000	58,000
Inventory obsolescence	115,000	29,000
Sales return reserve	51,000
Business interest limitation	343,000
Other	8,000	7,000
Loss carryforward	624,000	473,000
Total deferred tax assets	1,305,000	575,000
Deferred tax liabilities
Fixed assets	(652,000)	(940,000)
Intangibles	(18,000)
Total deferred tax liabilities	(670,000)	(940,000)
Total net deferred income tax assets (liabilities)	$ 635,000	$ (365,000)

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Gross unrecognized tax benefit at the beginning of the year		$ 126,000
Increase in tax positions to the current year
Adjustment to acquisition purchase price		(120,000)
Decreases due to lapses in applicable statutes of limitations		(6,000)
Total (benefit) provision for income taxes

Income Taxes (Details 4)

Income Taxes (Details 4) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Prepaid income taxes (accrued tax liability)	$ (24,000)	$ 173,000
Deferred tax asset (liability)	635,000	(365,000)
Income tax benefit	$ 1,202,000	$ 781,000

Income Taxes (Detail Textual)

Income Taxes (Detail Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes (Textual)
Net operating loss carry forwards	$ 2,297,000	$ 1,135,000
Net operating loss carry forwards, expiration period	2037
Cumulative tax effect description	The cumulative tax effect at the expected rate of 26.3% and 34.7% of significant items.
Reduces the corporate income tax rate description	The TCJA reduces the corporate income tax rate from 34% to 21% effective January 1, 2018.
Accrued interest and penalties	$ 0	0
Uncertain tax position	129,000		$ 126,000
Extinguishment of debt	$ 129,000
Percentage of subsidiaries	80.00%

Supplemental Disclosures of C_3

Supplemental Disclosures of Cash Flow Information (Details) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Supplemental Cash Flow Elements [Abstract]
Interest paid	$ 243,063	$ 423,539
Income tax paid
Business Combinations:
Current Assets	1,734,663	3,308,301
Property and equipment	157,052	207,604
Working capital adjustment receivable		553,643
Assumed liabilities	(3,195,726)	(4,668,977)
Goodwill	1,720,726	6,381,715
Net cash acquired in acquisition of Goedeker	1,501,285	1,285,214
Financing:
Due to seller (cash paid to seller day after closing)	233,000
Term Loan		1,500,000
Debt discount financing costs		(215,500)
Warrant feature upon issuance of term loan		(229,244)
Term loan, net		1,092,756
Line of Credit		754,682
Debt discount on line of credit		(128,682)
Issuance of common shares on promissory note		(137,500)
Line of Credit, net		488,500
Promissory Notes	855,000	714,286
Promissory Note original issue and debt discount		(79,286)
Warrants issued in conjunction with notes payable		(292,673)
Promissory Note, net	855,000	342,327
9% Subordinated Promissory Note		4,700,000
Debt discount financing costs		(215,500)
9% Subordinated Promissory Note, net		4,484,500
Warrant liability		229,244
Common stock	415
Additional Paid in Capital	$ 829,585	$ 430,173

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Aug. 04, 2020	Jul. 10, 2020	Jun. 13, 2018	Jul. 30, 2020	Jul. 29, 2020	Jun. 30, 2020	Dec. 31, 2019
Business loan agreement			As previously disclosed, Neese, a subsidiary of 1847 Holdings LLC, entered into a business loan agreement (the "Loan Agreement") with Home State Bank (the "Lender") on June 13, 2018 for a revolving line of credit, pursuant to which Neese issued a revolving promissory note to the Lender in the principal amount of $3,654,074 with an annual interest rate of 6.85% (the "Note"), which matured on July 20, 2020. Neese also entered into a commercial security agreement (the "Security Agreement") with the Lender, pursuant to which the Note was secured by a security interest in certain assets of Neese.
Total payoff amount							$ 12,060
Converted outstanding balance of secured convertible promissory						$ 275,000
Renewal of Home State Bank loan [Member]
Principal amount			$ 3,654,074
Annual interest rate			6.85%
Maturity date			Jul. 20, 2020
Subsequent Event [Member]
Shares of common stock sold	1,111,200			1,111,200
Underwritting agreement, description				The offering price to the public of $9.00 per share minus the underwriters' discount.
Gross proceeds	$ 10,000,800
Received net proceeds	$ 8,992,029
Warrant to purchase common shares	55,560
Terms agreement eith lender, description				(i) the maturity date was extended to July 30, 2022; (ii) the interest rate was changed to 5.50%; (iii) Neese agreed to pay accrued interest in the amount of $95,970.42; (iv) Neese agreed to make payments of $30,000.00 beginning on September 30, 2020 and continuing thereafter on a monthly basis until maturity at which time a final interest payment is due; (v) Neese agreed to make a payment of $260,000.00 on December 30, 2020 and December 30, 2021; (vi) Neese agreed to make two new advances under the Note in the amounts $51,068.19 and $517,528.86 to repay in full Neese's capital lease transactions due to Utica Leaseco LLC; (vii) Neese agreed to pay a loan fee of $17,500.00 at the time of signing the Amendment; and (viii) the Lender agreed to make a loan advance to checking for $17,500.00.
Subsequent Event [Member] | Burnley Loan [Member]
Total payoff amount	$ 118,194
Principal amount	32,350
Interest	42
Prepayment, legal, and other fees	85,802
Subsequent Event [Member] | SBCC Loan [Member]
Total payoff amount	1,122,412
Principal amount	1,066,640
Interest	11,773
Prepayment, legal, and other fees	43,999
Subsequent Event [Member] | Secured Convertible Promissory Note [Member]
Total payoff amount	780,653
Principal amount	771,431
Interest	$ 9,222
Converted of comon stock	50,000
Converted outstanding balance of secured convertible promissory	$ 50,000
Subsequent Event [Member] | Subordinated Promissory Note [Member]
Payment on subordinated promissory note, description	In accordance with the terms of the amended and restated note that became effective upon closing of the IPO on August 4, 2020 (Note 11), Goedeker used a portion of the proceeds from the IPO to pay $1,083,842 of the balance of the note.
Proceeds from the IPO to pay	$ 1,083,842
Subsequent Event [Member] | Asien Promissory Note [Member]
Shares of common stock sold					415,000
Purchase price per share					$ 2.50
Principal amount					$ 1,037,500
Annual interest rate					6.00%
Terms agreement eith lender, description					One-half (50%) of the outstanding principal amount of this Note ($518,750) and all accrued interest thereon will be amortized on a two-year straight-line basis and is payable quarterly. The second-half (50%) of the outstanding principal amount of this Note ($518,750) with all accrued, but unpaid interest thereon is due on the second anniversary of the note, along with any other unpaid principal or accrued interest.
Subsequent Event [Member] | Arvest Promissory Note [Member]
Principal amount		$ 400,000
Annual interest rate		5.25%
Maturity date		Jul. 10, 2021
Terms agreement eith lender, description		The calculation for which is the U.S. Prime Rate plus 2%. Asien's will pay accrued interest on the outstanding balance of the Arvest Loan in regular monthly payments beginning on August 10, 2020. A final payment of the entire unpaid outstanding principal and interest is due on July 10, 2021. Asien's may prepay the Arvest Loan in full or in part at any time.
Subsequent Event [Member] | Affliates [Member]
Underwritting agreement, description				Pursuant to the Underwriting Agreement, Goedeker also agreed to issue to the Representative and/or its affiliates warrants to purchase a number of shares of common stock equal in the aggregate to 5% of the total shares sold. The warrants will be exercisable at any time and from time to time, in whole or in part, beginning on January 26, 2021 until July 30, 2025, at a per share exercise price equal to $11.25 (125% of the public offering price per share).
Subsequent Event [Member] | Over-Allotment Option [Member]
Shares of common stock sold				166,577
Purchase price per share				$ 8.325