InnerScope Hearing (INND) 10-Q 22 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 20, 2018
Document And Entity Information
Entity Registrant Name	INNERSCOPE HEARING TECHNOLOGIES, INC.
Entity Central Index Key	1,609,139
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		91,846,858
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,018

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Current Assets:
Cash and cash equivalents	$ 46,753	$ 84,720
Accounts receivable, net	15,649	12,950
Accounts receivable from related party	89,072	73,996
Prepaid assets	82,990	101,110
Inventory	24,610	5,959
Total current assets	259,074	278,735
Domain name	3,000	3,000
Property, furniture and fixtures and equipment, net of accumulated depreciation of $1,510 (2018) and $1,068 (2017)	1,141	1,583
Investment in undivided interest in real estate	1,225,644	1,224,903
Total assets	1,488,858	1,508,221
Current Liabilities:
Accounts payable and accrued expenses	268,342	161,919
Accounts payable to related party	22,548	22,548
Notes payable - stockholder	90,200	65,000
Advances payable, stockholder	92,892	176,838
Current portion of convertible notes payable, net of discounts	316,108	74,140
Current portion of note payable	19,079	18,518
Note payable	31,051
Officer salaries payable	182,693	47,248
Income tax payable	33,557	33,682
Derivative liabilities	1,442,748	540,965
Deferred revenue	847,223	847,223
Total current liabilities	3,346,441	1,988,081
Long term portion of note payable	973,252	982,176
Long term portion of convertible note payable, net of discounts		12,587
Total liabilities	4,319,693	2,982,844
Commitments and contingencies
Stockholders' Deficit:
Preferred stock, $0.0001 par value; 25,000,000 shares authorized; Series A preferred stock, par value $0.0001, 9,510,000 shares authorized and issued and outstanding (2018); Series B preferred stock, par value $0.0001, 900,000 shares authorized and issued and outstanding (2018)	1,041
Common stock, $0.0001 par value; 490,000,000 shares authorized; 48,956,945 and 61,539,334 shares issued and outstanding June 30, 2018, and December 31, 2017, respectively	4,896	6,153
Common stock to be issued, $0.0001 par value, 814,020 and 102,564 shares June 30, 2018, and December 31, 2017, respectively	81	10
Additional paid-in capital	1,501,129	331,227
Deferred stock compensation		(25,000)
Accumulated deficit	(4,337,982)	(1,787,012)
Total stockholders' deficit	(2,830,834)	(1,474,623)
Total liabilities and stockholders' deficit	$ 1,488,858	$ 1,508,221

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Accumulated depreciation of property, furniture and fixtures and equipment	$ (1,510)	$ (1,068)
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	490,000,000	225,000,000
Common stock, shares issued	48,956,945	61,539,334
Common stock, shares outstanding	48,956,945	61,539,334
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	10,410,000
Preferred stock, shares outstanding	10,410,000
Common stock to be issued, shares	814,020	102,564
Series A Preferred Stock
Preferred stock, shares issued	9,510,000
Preferred stock, shares outstanding	9,510,000
Series B Preferred Stock
Preferred stock, shares issued	900,000
Preferred stock, shares outstanding	900,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenues:
Revenues, other	$ 26,691	$ 109,208	$ 53,972	$ 248,668
Revenues, related party	23,323	31,942	52,019	36,942
Total revenues	50,014	141,150	105,991	285,610
Cost of sales
Cost of sales, other	24,477	119,112	49,258	134,504
Cost of sales, related	7,325	15,815	21,408	15,815
Total cost of sales	31,802	134,927	70,666	150,319
Gross profit	18,212	6,223	35,325	135,291
Operating Expenses:
Compensation and benefits (including stock- based fees of $772,600 for the three and six months ended June 30, 2018)	925,767	166,594	1,085,306	323,267
Advertising and promotion	49,478		91,328
Professional fees (including stock- based fees of $21,327 and $64,240 for three and six months ended June 30, 2018, respectively, and $115,000 for the three and six months ended June 30, 2017)	128,969	179,646	230,906	220,896
Consulting fees, stockholder				60,000
Rent (including related party of $36,000 and $72,000 for the three and six months ended June 30, 2018, respectively, and $1,500 for the six months ended June 30, 2017)	36,000	21,005	72,000	39,377
Investor relations	23,778	7,591	76,419	12,905
Other general and administrative	9,052	25,059	47,316	35,354
Total operating expenses	1,173,044	399,896	1,603,274	691,799
Loss from operations	(1,154,832)	(393,673)	(1,567,949)	(556,508)
Other Income (Expense):
Derivative expense	(518,711)		(669,970)
Gain (loss) on investment in undivided interest in real estate	3,046	(3,945)	741	(3,945)
Write off of deferred commissions (see note 2)		(508,334)		(508,334)
Gain on contract cancellations				160,000
Interest income (including $58 and $122 from officer for the three and six months ended June 30, 2017, respectively)		80		192
Interest expense and finance charges	(182,529)	(1,270)	(313,792)	(1,638)
Total other income (expense), net	(698,193)	(513,469)	(983,020)	(353,725)
Net loss	$ (1,853,025)	$ (907,142)	$ (2,550,969)	$ (910,233)
Basic and diluted loss per share	$ (0.03)	$ (0.01)	$ (0.04)	$ (0.01)
Weighted average number of common shares outstanding Basic and diluted	57,711,814	61,511,927	59,671,633	61,208,963

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
Stock-based fees included in compensation and benefits	$ 772,600		$ 772,600
Stock based fees included in professional fees	21,327	$ 115,000	64,240	$ 115,000
Rent expense, related party	$ 36,000		$ 72,000	1,500
Officer portion of interest income		$ 58		$ 122

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities:
Net loss	$ (2,550,969)	$ (910,233)
Adjustments to reconcile net loss to net cash used in operations:
Loss on fair value of derivatives	669,970
Amortization of debt discounts	273,705
Depreciation	442	442
Stock compensation expense	836,840	115,000
Loss (gain) on investment in undivided interest in real estate	(741)	3,945
Changes in operating assets and liabilities:
Decrease (increase) in Interest receivable, related party		24
Decrease (increase) in Accounts receivable	(2,699)	(70,810)
Decrease (increase) in Inventory	(18,651)	(4,410)
Decrease (increase) in Deferred commissions, stockholder		133,334
Decrease (increase) in Prepaid assets	28,878	(34,357)
Decrease (increase) in Accounts receivable, related party	(15,076)
Increase (decrease) in Accounts payable and accrued expenses	109,181	37,298
Increase (decrease) in Commissions payable, stockholder		(96,000)
Increase (decrease) in Officer salaries payable	135,445
Increase (decrease) in Deferred revenue		625,000
Increase (decrease) in Due to related party	(38,946)	(8,607)
Net cash used in operating activities	(572,621)	(209,374)
Cash flows from investing activities:
Purchase of intangible asset		(3,000)
Repayments of shareholder loans receivable		2,563
Investment in undivided interest in real estate		(217,321)
Net cash used in investing activities		(217,758)
Cash flows from financing activities:
Proceeds from issuance of note payable	32,600
Proceeds from advances, shareholder	31,200
Proceeds from issuances of convertible notes payable	592,250
Repayments of note payable	(20,671)
Repayments of advances, shareholder	(6,000)
Repayments of principal of convertible note payable	(94,725)
Net cash provided by financing activities	534,654
Net decrease in cash and cash equivalents	(37,967)	(427,132)
Cash and cash equivalents, Beginning of period	84,720	493,514
Cash and cash equivalents, End of period	46,753	66,382
Supplemental disclosure of cash flow information:
Cash paid for interest	16,284	1,638
Cash paid for income taxes
Schedule of non-cash Investing or Financing Activity:
Reclassification of derivative liabilities upon principal repayments of convertible notes	243,546
Issuance of note payable for investment in undivided interest in real estate		$ 1,007,930

ORGANIZATION

ORGANIZATION	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1 - ORGANIZATION Business InnerScope Hearing Technologies, Inc. (“Company”, “InnerScope”) is a Nevada Corporation incorporated on June 15, 2012, with its principal place of business in Roseville, California. The Company was originally named InnerScope Advertising Agency, Inc. and was formed to provide advertising and marketing services to retail establishments in the hearing device industry. On August 25, 2017, the Company changed its name to InnerScope Hearing Technologies, Inc. to better reflect the Company’s current direction as a technology driven company with a scalable business to business (B2B) solution and business to consumer (and B2C) solution. Recently, the Company began offering its own line of FDA (Food and Drug Administration) registered Hearing Aids and its On August 5, 2016, the Company along with Mark Moore (“Mark”, the Company’s Chairman of the Board), Matthew Moore (“Matthew”, the Company’s Chief Executive Officer) and Kim Moore (“Kim”, the Company’s Chief Financial Officer) entered into a Store Expansion Consulting Agreement (the “Expansion Agreement”) with a third party (the “Client”). Mark, Matthew and Kim are herein referred to collectively as the “Moores”. Pursuant to the Expansion Agreement, the Company and the Moores were responsible for all physical plant and marketing details for the Client’s new store openings during the initial term of six-months. The Expansion Agreement was cancelled on January 6, 2017. The Client has decided to do their own marketing in-house and eliminate this out-sourced contract and decided to open only one location and delay the opening of any other new stores. Also, on August 5, 2016, the Company and the Moores entered into a Consulting Agreement (the “Consulting Agreement”) with the same Client as the store Expansion Agreement. Under the Consulting Agreement, including the Non-Compete provision covering a ten-mile radius of any retail store, the Company and the Moores were to provide unlimited licensing of the Intela-Hear brand name, exclusive access to the Aware Aural Rehab Program within 10 miles of retail stores, exclusive territory of all services within 10 miles of retail stores and up to 40 hours per month of various consulting services. The Consulting Agreement continues until January 31, 2019, unless terminated for cause, as defined in the Consulting Agreement. On May 26, 2017, the Company and the Moores were named in an action filed by the Client, that included a demand that all monies paid pursuant to the Consulting Agreement be returned. On August 13, 2018, the Client, InnerScope and the Moores executed a Settlement Agreement (See Note 12).

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING PROUNCEMENTS	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES Basis of Presentation and Principles of Consolidation The accompanying condensed consolidated financial statements in this report have been prepared by the Company without audit. In the opinion of management, all adjustments necessary to present the financial position, results of operations and cash flows for the stated periods have been made. Except as described below, these adjustments consist only of normal and recurring adjustments. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These condensed consolidated unaudited financial statements should be read in conjunction with a reading of the Company’s financial statements and notes thereto included in the Annual Report for the year ended December 31, 2017, filed with the United States Securities and Exchange Commission (the “SEC”) on April 17, 2018. Interim results of operations for the three and six months ended June 30, 2018, and 2017, are not necessarily indicative of future results for the full year. Certain amounts from the 2017 period have been reclassified to conform to the presentation used in the current period. Emerging Growth Companies The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, the Company can delay the adoption of certain Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits. If the amount of a deposit at any time exceeds the federally insured amount at a bank, the uninsured portion of the deposit could be lost, in whole or in part, if the bank were to fail. Accounts receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience. As of June 30, 2018, and December 31, 2017, management’s evaluation resulted in the establishment of an allowance for uncollectible receivables of $63,799. Sales Concentration and Credit Risk Following is a summary of customers who accounted for more than ten percent (10%) of the Company’s revenues for the three and six months ended June 30, 2018 and 2017, and accounts receivable balance as of June 30, 2018: Accounts June 30, 2018 June 30, 2017 Receivable 3 months 6 months 3 months 6 months as of % % % % June 30, 2018 Customer A — — 11.5 % — $ — Customer B — — 10.3 % — $ — Customer C — — 32.1 % 14.0 % $ — Customer D, related 46.6 % 49.1 % 22.6 % 11.5 % $ 89,072 Customer E — — — 40.3 % $ — Customer F 27.0 % 25.6 % — — $ — Inventory Inventory is valued at the lower of cost or market value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow-moving inventory is made based on management analysis or inventory levels and future sales forecasts. Intangible Assets Costs for intangible assets are accounted for through the capitalization of those costs incurred in connection with developing or obtaining such assets. Capitalized costs are included in intangible assets in the consolidated balance sheet. During the year ended December 31, 2017, the Company purchased the domain name www.innd.com from a third party for $3,000. Property and Equipment Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment are as follows: 3 years The Company's property and equipment consisted of the following at June 30, 2018, and December 31, 2017: June 30, December 31, Computer equipment $ 2,651 $ 2,651 Accumulated depreciation (1,510 ) (1,068 ) Balance $ 1,141 $ 1,583 Depreciation expense of $221 and $442 was recorded for the three and six months ended June 30, 2018, and 2017. Investment in Undivided Interest in Real Estate The Company accounts for its’ investment in undivided interest in real estate using the equity method, as the Company is severally liable only for the indebtedness incurred with its interest in the property. The Company includes its allocated portion of net income or loss in Other income (expense) in its Statement of Operations, with the offset to the equity investment account on the balance sheet. For the six months ended June 30, 2018, the Company recognized a gain of $741. As of June 30, 2018, and December 31, 2017, the carrying value of the Company’s investment in undivided interest in real estate was $1,225,644 and $1,224,903, respectively (see Note 8). Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: • Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. • Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 - Unobservable inputs reflecting the Company's assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company's financial assets and liabilities, such as cash, prepaid expenses, accounts receivable, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of June 30, 2018, and December 31, 2017, for each fair value hierarchy level: June 30, 2018 Derivative Liabilities Total Level I $ — $ — Level II $ — $ — Level III $ 1,442,748 $ 1,442,748 December 31, 2017 Level I $ — $ — Level II $ — $ — Level III $ 540,965 $ 540,965 Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion feature. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Revenue Recognition The Company has adopted ASU 2014-09, as amended effective January 1, 2018, and determined that there was no significant impact on its revenue recognition. The Company’s contracts with customers are generally on a purchase order basis and represent obligations that are satisfied at a point in time as defined in the new guidance. Accordingly, revenue for each project is recognized when each project is complete, and any costs incurred before this point in time, are recorded as assets to be expensed during the period the related revenue is recognized. For the six months ended June 30, 2017, the Company received and recognized $100,000 of revenue related to the Store Expansion agreement, and $30,000 of income from the cancellation of the Marketing and Store Expansion Agreements. Income Taxes The Company accounts for income taxes in accordance with ASC 740-10, Income Taxes. Deferred tax assets and liabilities are recognized to reflect the estimated future tax effects, calculated at the tax rate expected to be in effect at the time of realization. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some portion of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. ASC 740-10 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. Interest and penalties are classified as a component of interest and other expenses. To date, the Company has not been assessed, nor paid, any interest or penalties. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized. Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC 260, "Earnings per Share." Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net loss by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities outstanding during the period. As of June 30, 2018, the Company’s outstanding convertible debt is convertible into approximately 90,570,304 shares of common stock. This amount is not included in the computation of dilutive loss per share because their impact is antidilutive. As of June 30, 2017, the Company did not have any outstanding common stock equivalents or any other potentially dilutive securities. Recent Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842)”. Under this guidance, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. This guidance offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. This guidance is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this standard will have on our consolidated financial statements. With the exception of the new standard discussed above, there have been no other recent accounting pronouncements or changes in accounting pronouncements during the six months ended June 30, 2018, as compared to the recent accounting pronouncements described in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2017, as filed on April 17, 2018, that are of significance or potential significance to the Company.

GOING CONCERN AND MANAGEMENT'S

GOING CONCERN AND MANAGEMENT'S PLANS	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND MANAGEMENT'S PLANS	NOTE 3 – GOING CONCERN AND MANAGEMENT’S PLANS The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. which assumes the realization of assets and satisfaction of liabilities and commitments in the normal course of business. The Company experienced a net loss of $2,550,969 for the six months ended June 30, 2018. At June 30, 2018, the Company had a working capital deficit of $3,087,367, and an accumulated deficit of $4,337,982. These factors raise substantial doubt about the Company’s ability to continue as a going concern and to operate in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty. Through August 5, 2016, the Company was dependent on the Marketing Agreement with MFHC, (the Company and MFHC agreed to cancel the Marketing Agreement, as a result of the sale by MFHC of substantially all of their assets) and is now dependent on the sale of its products and services to third parties. On May 2, 2017, the Company received a demand that all monies paid pursuant to the Consulting Agreement be returned. On May 26, 2017, the Company and the Moores were named in an action filed that includes a demand that all monies paid pursuant to the Consulting Agreement be returned. The Company, the Moores and the Plaintiff entered into a Settlement Agreement on August 13, 2018 (see Note 12). Management’s Plans The Company has begun to implement an industry encompassing revenue strategy, including the current revenue model to other major sectors of the global hearing industry. The Company plans include generating revenues from 7 separate revenue streams, and in the six months ended June 30, 2018, has begun to market and sell products direct to consumers online and through the Walmart.com website.

ADVANCES PAYABLE, SHAREHOLDERS

ADVANCES PAYABLE, SHAREHOLDERS	6 Months Ended
	Jun. 30, 2018
Advances Payable Shareholders
ADVANCES PAYABLE, SHAREHOLDERS	NOTE 4 – ADVANCES PAYABLE, SHAREHOLDERS Chief Executive Officer A summary of the activity for the six months ended June 30, 2018, and the year ended December 31, 2017, representing amounts paid by the Company’s CEO (stockholder) on behalf of the Company and amounts reimbursed is as follows. June 30, 2018 December 31, 2017 Beginning Balance $ 138,637 $ -0- Amounts paid on Company’s behalf 200,144 149,370 Reimbursements (201,035 ) (10,733 ) Cancelled in exchange for Series B preferred stock (45,000 ) — Ending Balance $ 92,746 $ 138,637 The ending balances as of June 30, 2018, and December 31, 2017, are included in Advances payable, stockholders on the condensed consolidated balance sheets included herein. Director A summary of the activity for the six months ended June 30, 2018, and the year ended December 31, 2017, representing amounts paid by the Company’s Chairman (stockholder) on behalf of the Company and amounts reimbursed is as follows. June 30, 2018 December 31, 2017 Beginning Balance $ 38,201 $ -0- Amounts paid on Company’s behalf 18,945 39,201 Reimbursements (57,000 ) (1,000 ) Ending Balance $ 146 $ 38,201 The ending balances as of June 30, 2018, and December 31, 2017, are included in Advances payable, stockholders on the condensed consolidated balance sheets included herein.

NOTE PAYABLE, STOCKHOLDER AND N

NOTE PAYABLE, STOCKHOLDER AND NOTE PAYABLE	6 Months Ended
	Jun. 30, 2018
Payables and Accruals [Abstract]
NOTE PAYABLE, STOCKHOLDER AND NOTE PAYABLE	NOTE 5 – NOTE PAYABLE, STOCKHOLDER A summary of the activity for the six months ended June 30, 2018, and the year ended December 31, 2017, of amounts the Company’s CEO (stockholder) loaned the Company and amounts repaid is as follows: June 30, 2018 December 31, 2017 Beginning Balance $ 65,000 $ -0- Amounts loaned to the Company 31,200 65,000 Repaid (6,000 ) -0- Ending Balance $ 90,200 $ 65,000 The ending balance amount is due on demand, carries interest at 8% per annum and is included Notes payable, stockholder on the condensed consolidated balance sheet included herein. NOTE 6 – NOTE PAYABLE On February 27, 2018, the Company entered into a Business Loan Agreement (the “BLA”) for $43,358 with a third- party, whereby the Company received $32,600 on March 1, 2018. The BLA requires the Company to make the first six monthly payments of principal and interest of $4,102 per month, and then $3,124 for months seven through twelve. The note carries a 33% interest rate and matures on March 1, 2019. As of June 30, 2018, the balance of the BLA is $31,051.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS The Company loaned the CEO $20,500 during the year ended December 31, 2013. The note and interest were paid in full during the year ended December 31, 2017. The Company recorded interest income of $58 and $122 for the three and six months ended June 30, 2017, respectively. During the six months ended June 30, 2018 and the year ended December 31, 2017, our CEO (stockholder) paid expenses of the Company and accounts payable on behalf of the Company (see Note 4). As of June 30, 2018, and December 31, 2017, the Company owed the CEO $92,746 and $138,637, respectively, which is included in Advances payable, stockholders on the condensed consolidated balance sheets included herein. During the six months ended June 30, 2018, and the year ended December 31, 2017, our Chairman (stockholder) paid expenses of the Company and accounts payable on behalf of the Company (see Note 4). As of June 30, 2018, and December 31, 2017, the Company owed the Chairman $146 and $38,201, respectively, which is included in Advances payable, stockholders on the condensed consolidated balance sheets included herein. Pursuant to a Marketing Agreement (cancelled August 5, 2016), the Company provided marketing programs to promote and sell hearing aid instruments and related devices to Moore Family Hearing Company (“MFHC”). MFHC owned and operated retail hearing aid stores. Based on common control of MFHC and the Company, all transactions with MFHC are classified as related party transactions. On August 8, 2016, in consideration of $128,000 (the “Cancellation Fee”), MFHC and the Company agreed to cancel the Marketing Agreement as a result of the sale by MFHC of substantially all of their assets. On August 11, 2016, MFHC paid $229,622 to the Company (inclusive of the balance owed as of June 30, 2016, the Cancellation Fee and other related party activity). Pursuant to the Marketing Agreement, beginning in January 2014, the monthly fee was increased from $2,500 to $3,200 per retail location. For the year ended December 31, 2016 (through August 5, 2016), there were 20 stores resulting in revenue of $458,667. The Company has offset the accounts receivable owed from MFHC for expenses of the Company that have been paid by MFHC. As a result of these payments, in addition to MFHC’s payments to the Company through December 31, 2016, the balance due to MFHC as of June 30, 2018, and December 31, 2017, was $22,548, which is included in Accounts payable, related party, on the condensed consolidated balance sheet included herein. On April 1, 2013, the Company entered into a five-year sublease agreement with MFHC to sublease approximately 729 square feet of office space for $1,500 per month. The monthly rent reduced the amounts owed to the Company from MFHC for the marketing services provided to MFHC. For the three months ended March 31, 2017, the Company expensed $1,500 related to this lease. Effective August 1, 2016, the Company agreed to compensation of $225,000 and $125,000 per year for the Company’s CEO and CFO, respectively. On November 15, 2016, the Company entered into employment agreements with its CEO and CFO, which includes their annual base salaries of $225,000 and $125,000, respectively. For the three and six months ended June 30, 2018, and 2017, the Company recorded expenses to its officers in the following amounts: Three months ended June 30, Six months ended June 30, Description 2018 2017 2018 2017 CEO $ 56,250 $ 56,250 $ 112,500 $ 112,500 CFO 31,251 31,250 61,540 62,500 Total $ 87,501 $ 87,500 $ 174,040 $ 175,000 As of June 30, 2018, the Company owes the CEO and CFO $94,574 and $88,118, respectively, and as of December 31, 2017, the Company owed the CEO and CFO $4,327 and $40,385, respectively for accrued and unpaid wages. These amounts are included in Officer salaries payable on the balance sheets included herein. In September 2016, the officers and directors of the Company formed a California Limited Liability Company (“LLC1”), for the purpose of acquiring commercial real estate and other business activities. On December 24, 2016, LLC1 acquired two retail stores from the buyer of the MFHC stores. On March 1, 2017, the Company entered into a twelve-month Marketing Agreement with each of the stores to provide telemarketing and design and marketing services for $2,500 per month per store, resulting in $15,000 and $30,000, respectively for the three and six months ended June 30, 2018, and $5,000 and $15,000 for the three and six months ended June 30, 2017, respectively. Additionally, for the three and six months ended June 30, 2018, the Company invoiced LLC1 $8,115 and $20,226, respectively, for the In November 2016, the Company’s Chairman formed a California Limited Liability Company (“LLC2”), for the purpose of providing consulting services to the Company. The Company entered into an agreement with LLC2, and paid LLC2 $375,000 during the year ended December 31, 2016, for services performed and to be performed. Of the $375,000 amount paid, $241,667 was recognized as consulting fees- stockholder for the year ended December 31, 2016, and the remaining $133,334 was recorded as deferred commissions- stockholder as of December 31, 2016. . For the six months ended June 30, 2017, the Company paid LLC2 an additional $771,000 ($96,000 of which reduced previous amounts owed) and expensed $808,334 ($60,000 as commissions for services performed and $748,334 as other expense). As of June 30, 2017, the deferred commissions-stockholder is $-0-. On May 9, 2017, the Company and LLC1 purchased certain real property from an unaffiliated party. The Company and LLC1 have agreed that the Company purchased and owns 49% of the building and LLC1 purchased and owns 51% of the building. The contracted purchase price for the building was $2,420,000 and the total amount paid at closing was $2,501,783 including, fees, insurance, interest and real estate taxes. The Company paid for their building interest by delivering cash at closing of $209,971 and being a co-borrower on a note in the amount of $2,057,000, of which the Company has agreed with LLC1 to pay $1,007,930 (see Note 8).

INVESTMENT IN UNDIVIDED INTERES

INVESTMENT IN UNDIVIDED INTEREST IN REAL ESTATE	6 Months Ended
	Jun. 30, 2018
Real Estate [Abstract]
INVESTMENT IN UNDIVIDED INTEREST IN REAL ESTATE	NOTE 8– INVESTMENT IN UNDIVIDED INTEREST IN REAL ESTATE On May 9, 2017, the Company and LLC1 purchased certain real property from an unaffiliated party. The Company and LLC1 have agreed that the Company purchased and owns 49% of the building and LLC1 purchased and owns 51% of the building. The contracted purchase price for the building was $2,420,000 and the total amount paid at closing was $2,501,783 including, fees, insurance, interest and real estate taxes. The Company paid for their building interest by delivering cash at closing of $209,971 and being a co-borrower on a note in the amount of $2,057,000, of which the Company has agreed with LLC1 to pay $1,007,930. The allocated portion of the results in an equity method investment in a privately-held, related party, company are included in the Company’s consolidated statements of operations. For the three and six months ended June 30, 2018, a net gain of $53,046 and $741, respectively, is included in “Other income (expense), net”. As of June 30, 2018, the carrying value of the Company’s investment in undivided interest in real estate was $1,225,644. The unaudited condensed balance sheet as of June 30, 2018 and the unaudited condensed statement of operations for the six months ended June 30, 2018, for the real property is as follows: Current assets: Cash and cash equivalents $ 5,967 Accounts receivable, net 22,861 Prepaid expenses and other current assets 66,022 Total current assets 94,850 Land and Building, net 2,376,065 Other assets, net 53,324 Total assets $ 2,524,239 Current portion of mortgage payable $ 38,936 Other current liabilities 59,016 Total current liabilities 97,952 Mortgage payable, long-term 1,986,228 Total liabilities 2,084,180 Total equity 440,059 Total liabilities and equity $ 2,524,239 Rental income $ 136,564 Expenses: Property taxes 13,292 Depreciation and amortization 22,706 Insurance 2,033 Repairs and maintenance 10,245 Other 22,238 Interest expense 66,571 Total expenses 135,051 Net income $ 1,513

NOTE PAYABLE - UNDIVIDED INTERE

NOTE PAYABLE - UNDIVIDED INTEREST IN REAL ESTATE	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
NOTE PAYABLE - UNDIVIDED INTEREST IN REAL ESTATE	NOTE 9– NOTE PAYABLE - UNDIVIDED INTEREST IN REAL ESTATE On May 9, 2017, the Company and LLC1 purchased certain real property from an unaffiliated party. The Company and LLC1 have agreed that the Company purchased and owns 49% of the building and LLC1 purchased and owns 51% of the building. The contracted purchase price for the building was $2,420,000 and the total amount paid at closing was $2,501,783 including, fees, insurance, interest and real estate taxes. The Company is a co-borrower on a $2,057,000 Small Business Administration Note (the “SBA Note”). The SBA Note carries a 25-year term, with an initial interest rate of 6% per annum, adjustable to the Prime interest rate plus 2%, and is secured by a first position Deed of Trust and business assets located at the property. The Company initially recorded a liability of $1,007,930 for its portion of the SBA Note, with the offset being to Investment in undivided interest in real estate on the balance sheet presented herein. As of June 30, 2018, the current and long-term portion of the SBA Note is $19,079 and $973,252, respectively. Future principal payments for the Company’s portion are: Twelve months ending June 30, Amount 2019 $ 19,079 2020 20,090 2021 21,495 2022 22,870 2023 24,228 Thereafter 884,569 Total $ 992,331

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 10– CONVERTIBLE NOTES PAYABLE On October 11, 2017, the Company completed the closing of a private placement financing transaction (the “Transaction”) with a third-party investor, pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) dated October 5, 2017. Pursuant to the Purchase Agreement, the investor purchased a 12% Convertible Promissory Note (the “Note”), dated October 5, 2017, in the principal amount of $48,000. On October 11, 2017, the Company received proceeds of $45,000 which excluded transaction costs, fees, and expenses of $3,000. Principal and interest is due and payable July 15, 2018, and the Note is convertible into shares of the Company’s common stock at any time after one hundred eighty (180) days, at the average of the two lowest closing bid prices during the ten (10) prior trading days from which a notice of conversion is received by the Company multiplied by sixty-five percent (65%), representing a thirty-five percent (35%) discount. The embedded conversion feature included in the note resulted in an initial debt discount of $40,300, and an initial derivative liability of $40,300. For the six months ended June 30, 2018, amortization of the debt discount of $27,789 was charged to interest expense. The Company also recorded a discount for debt issuance costs of $3,000 and has amortized $2,065 to interest expense for the six months ended June 30, 2018. During the six months ended June 30, 2018, the investor converted $48,000 of principal and $2,880 of accrued interest into 4,330,984 shares of common stock. As of June 30, 2018, and December 31, 2017, the note balance is $-0- and $48,000, respectively. On November 10, 2017, the Company issued a convertible promissory note (the “Note”), with a face value of $299,000, maturing on January 12, 2019, and stated interest of 10% to a third-party investor. The note is convertible at any time after ninety (90) days of the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 65% of the lowest trading price for the 20 days prior to conversion. The note was funded on November 10, 2017, when the Company received proceeds of $250,000, after disbursements for the lender’s transaction costs, fees and expenses. The Note also requires daily payments of $700 per day via ACH through January 12, 2019, when all unpaid principal and interest is due. The embedded conversion feature included in the note resulted in an initial debt discount of $250,000, an initial derivative expense of $213,549 and an initial derivative liability of $463,549. For the six months ended June 30, 2018, amortization of the debt discount of $106,600 was charged to interest expense. The On December 12, 2017, the Company completed the closing of a private placement financing transaction (the “Transaction”) when a third-party investor purchased a convertible note (the “Convertible Note”). The Convertible Note carries a 10% annual interest rate and is in the principal amount of $50,000. Principal and interest is due and payable December 12, 2018, and the Note is convertible into shares of the Company’s common stock at any time after one hundred eighty (180) days, at a conversion price (the “Conversion Price”) equal to seventy-five percent (75%) of the average closing price of the Company’s common stock for the ten (10) days immediately preceding the conversion, representing a twenty-five percent (25%) discount. The embedded conversion feature included in the note resulted in an initial debt discount of $13,207, and an initial derivative liability of $13,207. For the six months ended June 30, 2018, amortization of the debt discount of $6,604 was charged to interest expense. As of June 30, 2018, and December 31, 2017, the note balance is $50,000, with a carrying value as of June 30, 2018, of $43,800, net of unamortized discounts of $6,200. On February 1, 2018, the Company completed the closing of a private placement financing transaction (the “Transaction”) when a third-party investor purchased a convertible note (the “Convertible Note”). The Convertible Note carries a 10% annual interest rate and is in the principal amount of $35,000. Principal and interest is due and payable February 1, 2019, and the Note is convertible into shares of the Company’s common stock at any time after one hundred eighty (180) days, at a conversion price (the “Conversion Price”) equal to seventy-five percent (75%) of the average closing price of the Company’s common stock for the ten (10) days immediately preceding the conversion, representing a twenty-five percent (25%) discount. The embedded conversion feature included in the note resulted in an initial debt discount of $9,554, and an initial derivative liability of $9,554. For the six months ended June 30, 2018, amortization of the debt discount of $3,981 was charged to interest expense. As of June 30, 2018, the note balance is $35,000, with a carrying value of $29,427, net of unamortized discounts of $5,573. On February 8, 2018, the Company completed the closing of a private placement financing transaction (the “Transaction”) with a third-party investor, pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) dated February 8, 2018. Pursuant to the Purchase Agreement, the investor purchased a 12% Convertible Promissory Note (the “Note”), dated February 8, 2018, in the principal amount of $58,300. On February 8, 2018, the Company received proceeds of $50,000 which excluded transaction costs, fees, and expenses of $8,300. Principal and interest is due and payable November 8, 2018, and the Note is convertible into shares of the Company’s common stock at any time after one hundred eighty (180) days, at the average of the two lowest closing bid prices during the ten (10) prior trading days from which a notice of conversion is received by the Company multiplied by seventy-five percent (75%), representing a twenty-five percent (25%) discount. The embedded conversion feature included in the note resulted in an initial debt discount of $50,000, an initial derivative liability of $65,525 and an initial derivative expense of $15,525. For the six months ended June 30, 2018, amortization of the debt discount of $24,920 was charged to interest expense. The Company also recorded a debt issue discount of $8,300 and has amortized $6,795 to interest expense for the six months ended June 30, 2018. As of June 30, 2018, the note balance is $58,300, with a carrying value of $31,715, net of unamortized discounts of $26,585. On March 2, 2018, the Company completed the closing of a private placement financing transaction (the “Transaction”) when a third-party investor purchased a convertible note (the “Convertible Note”). The Convertible Note carries a 10% annual interest rate and is in the principal amount of $50,000. Principal and interest is due and payable March 2, 2019, and the Note is convertible into shares of the Company’s common stock at any time after one hundred eighty (180) days, at a conversion price (the “Conversion Price”) equal to seventy-five percent (75%) of the average closing price of the Company’s common stock for the ten (10) days immediately preceding the conversion, representing a twenty-five percent (25%) discount. The embedded conversion feature included in the note resulted in an initial debt discount of $13,399, and an initial derivative liability of $3,399. For the six months ended June 30, 2018, amortization of the debt discount of $4,466 was charged to interest expense. As of June 30, 2018, the note balance is $50,000, with a carrying value of $41,067, net of unamortized discounts of $8,933. On March 26, 2018, the Company completed the closing of a private placement financing transaction (the “Transaction”) when a third-party investor purchased a convertible note (the “Convertible Note”). The Convertible Note carries a 10% annual interest rate and is in the principal amount of $50,000. Principal and interest is due and payable March 26, 2019, and the Note is convertible into shares of the Company’s common stock at any time after one hundred eighty (180) days, at a conversion price (the “Conversion Price”) equal to seventy-five percent (75%) of the average closing price of the Company’s common stock for the ten (10) days immediately preceding the conversion, representing a twenty-five percent (25%) discount. The embedded conversion feature included in the note resulted in an initial debt discount of $13,420, and an initial derivative liability of $13,420. For the six months ended June 30, 2018, amortization of the debt discount of $3,467 was charged to interest expense. As of June 30, 2018, the note balance is $50,000, with a carrying value of $40,047, net of unamortized discounts of $9,953. On March 27, 2018, the Company completed the closing of a private placement financing transaction (the “Transaction”) when a third-party investor purchased a convertible note (the “Convertible Note”). The Convertible Note carries a 10% annual interest rate and is in the principal amount of $25,000. Principal and interest is due and payable March 27, 2019, and the Note is convertible into shares of the Company’s common stock at any time after one hundred eighty (180) days, at a conversion price (the “Conversion Price”) equal to On April 8, 2018, the Company issued a convertible promissory note (the “Note”), with a face value of $95,450, maturing on July 8, 2019, and stated interest of 10% to a third-party investor. The note is convertible at any time after ninety (90) days of the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 65% of the lowest trading price for the 20 days prior to conversion. The note was funded on April 11, 2018, when the Company received proceeds of $75,000, after disbursements for the lender’s transaction costs, fees and expenses. The Note also requires daily payments of $375 per day via ACH through July 8, 2019, when all unpaid principal and interest is due. The embedded conversion feature included in the note resulted in an initial debt discount of $75,000, an initial derivative expense of $77,108 and an initial derivative liability of $152,108. For the six months ended June 30, 2018, amortization of the debt discount of $27,902 was charged to interest expense. The Company also recorded an original issue discount and debt issue discount of $20,450 and amortized $7,607 to interest expense for the six months ended June 30, 2018. During the six months ended June 30, 2018, the Company made principal payments of $18,000. As of June 30, 2018, the note balance is $77,450, with a carrying value of $17,509, net of unamortized discounts of $59,941. On May 11, 2018, the Company issued a convertible promissory note (the “Note”), with a face value of $100,000, maturing on May 11, 2019, and stated interest of 10% to a third-party investor. The note is convertible at any time after the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 62% of the lowest trading price for the 20 days prior to conversion. The note was funded on May 16, 2018, when the Company received proceeds of $75,825, after disbursements to vendors and for the lender’s transaction costs, fees and expenses. The embedded conversion feature included in the note resulted in an initial debt discount of $95,000, an initial derivative expense of $60,635 and an initial derivative liability of $155,635. For the six months ended June 30, 2018, amortization of the debt discount of $13,221 was charged to interest expense. The Company also recorded a debt issue discount of $5,000 and amortized $696 to interest expense for the six months ended June 30, 2018. As of June 30, 2018, the note balance is $100,000, with a carrying value of $13,917, net of unamortized discounts of $86,083. On May 23, 2018, the Company issued a convertible promissory note (the “Note”), with a face value of $60,000, maturing on February 22, 2019, and stated interest of 12% to a third-party investor. The note is convertible at any time after the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 65% of the lowest trading price for the 20 days prior to conversion. The note was funded on May 30, 2018, when the Company received proceeds of $57,000, after the lender’s transaction costs, fees and expenses. The embedded conversion feature included in the note resulted in an initial debt discount of $57,000, an initial derivative expense of $48,033 and an initial derivative liability of $105,033. For the six months ended June 30, 2018, amortization of the debt discount of $7,881 was charged to interest expense. The Company also recorded a debt issue discount of $3,000 and amortized $415 to interest expense for the six months ended June 30, 2018. As of June 30, 2018, the note balance is $60,000, with a carrying value of $9,296, net of unamortized discounts of $50,704. On June 12, 2018, the Company issued a convertible promissory note (the “Note”), with a face value of $88,000, maturing on March 12, 2019, and stated interest of 10% to a third-party investor. The note is convertible at any time after the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 65% of the lowest trading price for the 25 days prior to conversion. The note was funded on June 14, 2018, when the Company received proceeds of $80,250, after the lender’s transaction costs, fees and expenses. The embedded conversion feature included in the note resulted in an initial debt discount of $80,250, an initial derivative expense of $93,150 and an initial derivative liability of $173,400. For the six months ended June 30, 2018, amortization of the debt discount of $5,365 was charged to interest expense. The Company also recorded a debt issue discount of $7,750 and amortized $518 to interest expense for the six months ended June 30, 2018. As of June 30, 2018, the note balance is $88,000, with a carrying value of $5,883, net of unamortized discounts of $82,117. On June 26, 2018, the Company issued a convertible promissory note (the “Note”), with a face value of $92,000, maturing on September 26, 2019, and stated interest of 10% to a third-party investor. The note is convertible at any time after ninety (90) days of the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 65% of the lowest trading price for the 20 days prior to conversion. The Company recorded an initial note balance of $34,000 on June 27, 2018, when the Company received proceeds of $25,000, after disbursements for the lender’s transaction costs, fees and expenses. The embedded conversion feature included in the note resulted in an initial debt discount of $25,000, an initial derivative expense of $31,685 and an initial derivative liability of $56,685. For the six months ended June 30, 2018, amortization of the debt discount of $166 was charged to interest expense. The Company also recorded an original issue discount and debt issue discount of $9,000 and amortized $60 to interest expense for the On June 26, 2018, the Company completed the closing of a private placement financing transaction (the “Transaction”) with a third-party investor, pursuant to a Securities Purchase Agreement (the “Purchase Agreement”). Pursuant to the Purchase Agreement, the The following is a roll-forward of the Company’s convertible notes and related discounts for the six months ended June 30, 2018: Convertible notes $ 871,635 Unamortized note discounts (555,527 ) Balance at June 30, 2018 $ 316,108 The following is a summary of the Company’s convertible notes and related discounts as of June 30, 2018: Principal Balance Debt Discounts Total Balance at January 1, 2018 $ 378,800 $ (292,073 ) $ 86,727 New issuances 654,050 (537,159 ) 116,891 Cash payments (94,725 ) — (94,725 ) Conversions (66,490 ) — (66,490 ) Amortization — 273,705 273,705 Balance at June 30, 2018 $ 871,635 $ (555,527 ) $ 316,108

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
DERIVATIVE LIABILITIES	NOTE 11 – DERIVATIVE LIABILITES The Company determined that the conversion features of the convertible notes represented embedded derivatives since the Notes are convertible into a variable number of shares upon conversion. Accordingly, the notes are not considered to be conventional debt under EITF 00-19 and the embedded conversion feature is bifurcated from the debt host and accounted for as a derivative liability. Accordingly, the fair value of these derivative instruments is recorded as liabilities on the consolidated balance sheet with the corresponding amount recorded as a discount to each Note, with any excess of the fair value of the derivative component over the face amount of the note recorded as an expense on the issue date. Such discounts are amortized from the date of issuance to the maturity dates of the Notes. The change in the fair value of the derivative liabilities are recorded in other income or expenses in the condensed consolidated statements of operations at the end of each period, with the offset to the derivative liabilities on the balance sheet. See Note 10. The Company valued the derivative liabilities at issuance, June 30, 2018, and December 31, 2017, at $1,442,748 and $540,965, respectively. The Company used the Monte Carlo simulation valuation model with the following assumptions for new notes issued during the six months ended June 30, 2018, risk-free interest rates from 1.82% to 2.35% and volatility of 303% to 432%, and as of June 30, 2018, risk-free interest rates from 1.93% to 2.35% and volatility of 354% to 451%. A summary of the activity related to derivative liabilities for the six months ended on June 30, 2018, is as follows: June 30, 2018 Beginning Balance $ 540,965 Initial Derivative Liability 868,045 Fair Value Change 277,284 Reclassification for principal payments and conversions (243,546 ) Ending Balance $ 1,442,748 Derivative liability expense of $669,970 for the six months ended June 30, 2018, consisted of the initial derivative expense of $392,686 and the above fair value change of $277,284.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12– COMMITMENTS AND CONTINGENCIES Lease Agreements On June 14, 2017, the company entered into a five-year lease with LLC1 for approximately 6,944 square feet and a monthly rent of $12,000. Future principal payments for the Company’s portion are: For the twelve months ending June 30, Amount 2019 $ 144,000 2020 144,000 2021 144,000 2022 36,000 Total $ 468,000 Rent expense, related party, for the three and six months ended June 30, 2018, and 2017 was $36,000 and $72,000, respectively and $21,005 and $39,377 for the three and six months ($1,500 related party) ended June 30, 2017, respectively. Consulting Agreements On August 5, 2016, the Company along with Mark Moore (“Mark”, the Company’s chairman), Matthew Moore (“Matthew”, the Company’s Chief Executive Officer) and Kim Moore (“Kim”, the Company’s Chief Financial Officer) entered into a Store Expansion Consulting Agreement (the “Expansion Agreement”) Mark, Matthew and Kim are herein referred to collectively as the Moores. Pursuant to the Expansion Agreement, the Company and the Moores were responsible for all physical plant and marketing details for new store openings during the initial term of six-months. The Expansion Agreement was cancelled on January 6, 2017. The Company’s client has decided to do their own marketing in-house and eliminate this out-sourced contract and has decided to delay the opening of any new stores. Also on August 5, 2016, the Company and the Moores entered into a Consulting Agreement (the “Consulting Agreement”) with the same party as the store Expansion Agreement. Under the Consulting Agreement, including the Non-Compete provision covering a ten- mile radius of any retail store, the Company and the Moores were to provide unlimited licensing of the Intela-Hear brand name, exclusive access to the Aware Aural Rehab Program within 10 miles of retail stores, exclusive territory of all services within 10 miles of retail stores and 40 hours per month of various consulting services. The Consulting Agreement was to continue until January 31, 2019, unless terminated for cause, as defined in the Consulting Agreement. On May 2, 2017, the Company received a demand letter threatening litigation unless all monies paid pursuant to the Consulting Agreement are returned. On May 26, 2017, a complaint (the “Complaint”) was filed against the Company and the Moores, which includes a request for rescission of the Consulting Agreement. The Company filed a countersuit against this third party for breach of contract so that it may recover the amounts owed under the Consulting Agreement, however, effective January 1, 2017, the Company has not recognized revenue from the Consulting Agreement, and accordingly, $847,223 is classified as deferred revenue on the condensed consolidated balance sheets presented herein. Effective December 1, 2017, the Company entered into a one-year Marketing Services Agreement (the “MSA”). Pursuant to the terms of the MSA, the Company will receive consulting and advisory services regarding the implementation of marketing programs, including the design and creation of commercial websites and commercialization of products through social media or other marketing methods. The Company will pay consideration for the services of $5,000 cash and $5,000 of common stock each month. The Company will issue the number of shares of common stock equal to a twenty-five percent (25%) discount to the lowest closing price of the common stock for the five (5) last trading days of the common stock for that month. For the three and six months ended June 30, 2018, the Company recorded $15,000 and $30,000, respectively, of consulting expense and recorded $7,778 of stock-based compensation expense (pursuant to the terms of the MSA) from the issuance of 111,111 shares of common stock. The Company also recorded 814,020 shares of common stock to be issued as of June 30, 2018, and recorded stock- based compensation expense for the three and six months ended June 30, 2018, of $21,963 and $39,147, respectively, (pursuant to the terms of the MSA). Lastly, on February 27, 2018, the Company issued 102,564 shares of common stock that were previously recorded as common stock to be issued.as of December 31, 2017. Legal Matters On May 26, 2017, Helix Hearing Care (California), Inc. a California corporation (“Helix”), filed a complaint (the “Complaint”) against the InnerScope and the Moores, in the Circuit Court of the 11 th

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2018
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 13 – STOCKHOLDERS’ EQUITY Preferred Stock The Company has 25,000,000 authorized shares of $0.0001 preferred stock. Series A Preferred Stock On June 4, 2018, the Company filed in the State of Nevada a Certificate of Designation of a series of preferred stock, the Series A Preferred Stock. 9,510,000 shares were designated as Series A Preferred Stock. The Series A Preferred Stock has mandatory conversion rights, whereby each share of Series A Preferred Stock will convert two (2) shares of common stock upon the Company filing Amended and Restated Articles of Incorporation with the Secretary of State of Nevada, increasing the authorized shares of common stock. The Series A Preferred Stock has voting rights on an is if converted basis. The Series A Preferred Stock does not have any right to dividends. On June 4, 2018 the Company issued 3,170,000 shares of Series A Preferred Stock each to Matthew, Mark and Kimberly, in exchange for each of them cancelling and returning to treasury 6,340,000 shares of common stock. The issuances were made in reliance on the exemption from registration provided by Section 4(a)(2) of the Securities Act, and Rule 506(b) promulgated thereunder, as the shareholders are accredited investors, there was no general solicitation, and the transaction did not involve a public offering. As of June 30, 2018, there were 9,510,000 shares of Series A Preferred Stock issued and outstanding. Series B Preferred Stock On June 4, 2018, the Company also filed in the State of Nevada a Certificate of Designat1ion of a series of preferred stock, the Series B Preferred Stock. 900,000 shares were designated as Series B Preferred Stock. The Series B Preferred Stock is not convertible into common stock, nor does the Series B Preferred Stock have any right to dividends and any liquidation preference. The Series B Preferred Stock entitles its holder to a number of votes per share equal to 1,000 votes. On June 4, 2018, the Company issued 300,000 shares of its Series B Preferred Stock each to Matthew, Mark and Kimberly, in consideration of $45,000 of accrued expenses, the Company’s failure to timely pay current and past salaries, and the willingness to accrue unpaid payroll and non-reimbursement of business expenses without penalty or action for all amounts. The issuances were made in reliance on the exemption from registration provided by Section 4(a)(2) of the Securities Act, and Rule 506(b) promulgated thereunder, as the shareholders are accredited investors, there was no general solicitation, and the transaction did not involve a public offering. As of June 30, 2018, there were 900,000 shares of Series B Preferred Stock issued and outstanding. Common Stock The Company has 490,000,000 authorized shares of $0.0001 common stock. As of June 30, 2018, and December 31, 2017, there are 48,956,945 and 61,539,334, respectively, shares of common stock outstanding. On February 23, 2018, the Company issued 111,111 shares of common stock to a consultant. The shares were valued at $7,778, based on the market price of the common stock on January 31, 2018, the date the Company agreed to issue the shares. On February 23, 2018, the Company issued 10,397 shares of common stock to an employee. The shares were valued at $728, based on the market price of the common stock on January 31, 2018, the date the Company agreed to issue the shares. On February 27, 2018, the Company issued 102,564 shares of common stock that were classified as common stock to be issued as of December 31, 2017. On June 4, 2018, Matthew, Mark and Kimberly, each cancelled and returned to treasury 6,340,000 shares of common stock, in exchange for the issuance of 3,170,000 shares of Series A Preferred Stock to each. During the six months ended June 30, 2018, the Company issued 6,213,539 shares of common stock for conversion of $66,490 of principal and $2,880 of accrued interest, for a total of $69,370. Common Stock to be issued On February 28, 2018, the Company recorded 133,067 shares of common stock to be issued to a marketing consultant (see Note 12) and recorded $8,117 of stock-based compensation expense (based on the market price of the common stock on that date). On March 31, 2018, the Company recorded 133,333 shares of common stock to be issued to the same marketing consultant and recorded $9,067 of stock-based compensation expense (based on the market price of the common stock on that date). On April 30, 2018, the Company recorded 166,667 shares of common stock to be issued to a marketing consultant (see Note 12) and recorded $6,883 of stock-based compensation expense (based on the market price of the common stock on that date). On May 31, 2018, the Company recorded 380,952 shares of common stock to be issued to the same marketing consultant and recorded $6,667 of stock-based compensation expense (based on the market price of the common stock on that date).

SUBSEQUENT EVENT

SUBSEQUENT EVENT	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 14 – SUBSEQUENT EVENTS On July 5, 2018, the Company signed a supplier agreement as a direct shipped vendor for Walmart.com. The Company has been accepted as a Walmart.com USA, LLC (a wholly-owned subsidiary of Wal-Mart Stores, Inc.) supplier and will sell its FDA-Registered Hearing Aids and its PSAP to Walmart.com as the retailer for their Direct-To-Consumer online retail sale. On August 7, 2018, the Company amended its Articles of Incorporation in the State of Nevada to increase the authorized shares of common stock to 490,000,000 shares. On August 7, 2018, the Company issued a convertible promissory note (the “Note”), with a face value of $88,250, maturing on November 7, 2019, and stated interest of 10% to a third-party investor. The note is convertible at any time after ninety (90) days of the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 65% of the lowest trading price for the 20 days prior to conversion. The note was funded on August 17, 2018, when the Company received proceeds of $80,250, after disbursements for the lender’s transaction costs, fees and expenses. On August 8, 2018, Matthew, Mark and Kim each converted 3,170,000 shares of Series A Preferred Stock for 6,340,000 shares of common stock. The common stock issued replaced the 19,010,000 shares in the aggregate that the Moore’s cancelled in June 2018. On August 10, 2018, the Company issued a convertible promissory note (the “Note”), with a face value of $110,000, maturing on November 10, 2019, and stated interest of 10% to a third-party investor. The note is convertible at any time after the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 65% of the lowest trading price for the 20 days prior to conversion. The note was funded on August 10, 2018, when the Company received proceeds of $100,000, after disbursements to vendors and for the lender’s transaction costs, fees and expenses. On August 13, 2018, Helix, the Company and the Moores signed a Settlement Agreement, whereby, the Company is to receive $450,000 within fourteen days of the Settlement Agreement, both parties dismissing all claims against the other party with prejudice and Matthew, Mark and Kimberly have been released from their covenant not to compete agreement signed in August 2016 with Helix. From August 1, 2018, through August 20, 2018, the Company received conversion notices for the issuance of 23,869,913 shares of common stock for conversion of $102,099 of principal and $20,054 of accrued interest on convertible notes. The Company has evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission. The Company has determined that there are no other such events that warrant disclosure or recognition in the financial statements, except as stated herein.

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Policies)	6 Months Ended
	Jun. 30, 2018
Summary Of Significant Accounting Principles
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying condensed consolidated financial statements in this report have been prepared by the Company without audit. In the opinion of management, all adjustments necessary to present the financial position, results of operations and cash flows for the stated periods have been made. Except as described below, these adjustments consist only of normal and recurring adjustments. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These condensed consolidated unaudited financial statements should be read in conjunction with a reading of the Company’s financial statements and notes thereto included in the Annual Report for the year ended December 31, 2017, filed with the United States Securities and Exchange Commission (the “SEC”) on April 17, 2018. Interim results of operations for the three and six months ended June 30, 2018, and 2017, are not necessarily indicative of future results for the full year. Certain amounts from the 2017 period have been reclassified to conform to the presentation used in the current period.
Emerging Growth Companies	Emerging Growth Companies The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, the Company can delay the adoption of certain
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits. If the amount of a deposit at any time exceeds the federally insured amount at a bank, the uninsured portion of the deposit could be lost, in whole or in part, if the bank were to fail.
Accounts receivable	Accounts receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience. As of June 30, 2018, and December 31, 2017, management’s evaluation resulted in the establishment of an allowance for uncollectible receivables of $63,799.
Sales Concentration and Credit Risk	Sales Concentration and Credit Risk Following is a summary of customers who accounted for more than ten percent (10%) of the Company’s revenues for the three and six months ended June 30, 2018 and 2017, and accounts receivable balance as of June 30, 2018: Accounts June 30, 2018 June 30, 2017 Receivable 3 months 6 months 3 months 6 months as of % % % % June 30, 2018 Customer A — — 11.5 % — $ — Customer B — — 10.3 % — $ — Customer C — — 32.1 % 14.0 % $ — Customer D, related 46.6 % 49.1 % 22.6 % 11.5 % $ 89,072 Customer E — — — 40.3 % $ — Customer F 27.0 % 25.6 % — — $ —
Inventory	Inventory Inventory is valued at the lower of cost or market value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow-moving inventory is made based on management analysis or inventory levels and future sales forecasts.
Intangible Assets	Intangible Assets Costs for intangible assets are accounted for through the capitalization of those costs incurred in connection with developing or obtaining such assets. Capitalized costs are included in intangible assets in the consolidated balance sheet. During the year ended December 31, 2017, the Company purchased the domain name www.innd.com from a third party for $3,000.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment are as follows: 3 years The Company's property and equipment consisted of the following at June 30, 2018, and December 31, 2017: June 30, December 31, Computer equipment $ 2,651 $ 2,651 Accumulated depreciation (1,510 ) (1,068 ) Balance $ 1,141 $ 1,583 Depreciation expense of $221 and $442 was recorded for the three and six months ended June 30, 2018, and 2017.
Investment in Undivided Interest in Real Estate	Investment in Undivided Interest in Real Estate The Company accounts for its’ investment in undivided interest in real estate using the equity method, as the Company is severally liable only for the indebtedness incurred with its interest in the property. The Company includes its allocated portion of net income or loss in Other income (expense) in its Statement of Operations, with the offset to the equity investment account on the balance sheet. For the six months ended June 30, 2018, the Company recognized a gain of $741. As of June 30, 2018, and December 31, 2017, the carrying value of the Company’s investment in undivided interest in real estate was $1,225,644 and $1,224,903, respectively (see Note 8).
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: • Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. • Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 - Unobservable inputs reflecting the Company's assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company's financial assets and liabilities, such as cash, prepaid expenses, accounts receivable, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of June 30, 2018, and December 31, 2017, for each fair value hierarchy level: June 30, 2018 Derivative Liabilities Total Level I $ — $ — Level II $ — $ — Level III $ 1,442,748 $ 1,442,748 December 31, 2017 Level I $ — $ — Level II $ — $ — Level III $ 540,965 $ 540,965
Embedded Conversion Feature	Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion feature.
Derivative Financial Instruments	Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.
Debt Issue Costs and Debt Discount	Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed.
Original Issue Discount	Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense through the maturity of the debt. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed.
Revenue Recognition	Revenue Recognition The Company has adopted ASU 2014-09, as amended effective January 1, 2018, and determined that there was no significant impact on its revenue recognition. The Company’s contracts with customers are generally on a purchase order basis and represent obligations that are satisfied at a point in time as defined in the new guidance. Accordingly, revenue for each project is recognized when each project is complete, and any costs incurred before this point in time, are recorded as assets to be expensed during the period the related revenue is recognized. For the six months ended June 30, 2017, the Company received and recognized $100,000 of revenue related to the Store Expansion agreement, and $30,000 of income from the cancellation of the Marketing and Store Expansion Agreements.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC 740-10, Income Taxes. Deferred tax assets and liabilities are recognized to reflect the estimated future tax effects, calculated at the tax rate expected to be in effect at the time of realization. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some portion of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. ASC 740-10 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. Interest and penalties are classified as a component of interest and other expenses. To date, the Company has not been assessed, nor paid, any interest or penalties. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC 260, "Earnings per Share." Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net loss by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities outstanding during the period. As of June 30, 2018, the Company’s outstanding convertible debt is convertible into approximately 90,570,304 shares of common stock. This amount is not included in the computation of dilutive loss per share because their impact is antidilutive. As of June 30, 2017, the Company did not have any outstanding common stock equivalents or any other potentially dilutive securities.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842)”. Under this guidance, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. This guidance offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. This guidance is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this standard will have on our consolidated financial statements. With the exception of the new standard discussed above, there have been no other recent accounting pronouncements or changes in accounting pronouncements during the six months ended June 30, 2018, as compared to the recent accounting pronouncements described in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2017, as filed on April 17, 2018, that are of significance or potential significance to the Company.

SUMMARY OF SIGNIFICANT ACCOUN21

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Tables)	6 Months Ended
	Jun. 30, 2018
Summary Of Significant Accounting Prouncements Tables Abstract
Concentration of customer revenues and accounts receivable balance	Accounts June 30, 2018 June 30, 2017 Receivable 3 months 6 months 3 months 6 months as of % % % % June 30, 2018 Customer A — — 11.5 % — $ — Customer B — — 10.3 % — $ — Customer C — — 32.1 % 14.0 % $ — Customer D, related 46.6 % 49.1 % 22.6 % 11.5 % $ 89,072 Customer E — — — 40.3 % $ — Customer F 27.0 % 25.6 % — — $ —
Property and equipment	June 30, December 31, Computer equipment $ 2,651 $ 2,651 Accumulated depreciation (1,510 ) (1,068 ) Balance $ 1,141 $ 1,583
Financial instruments measured at fair value on a recurring basis	June 30, 2018 Derivative Liabilities Total Level I $ — $ — Level II $ — $ — Level III $ 1,442,748 $ 1,442,748 December 31, 2017 Level I $ — $ — Level II $ — $ — Level III $ 540,965 $ 540,965

ADVANCES PAYABLE, SHAREHOLDERS

ADVANCES PAYABLE, SHAREHOLDERS (Tables)	6 Months Ended
	Jun. 30, 2018
Advances Payable Shareholders
Advances from shareholders	Chief Executive Officer June 30, 2018 December 31, 2017 Beginning Balance $ 138,637 $ -0- Amounts paid on Company’s behalf 200,144 149,370 Reimbursements (201,035 ) (10,733 ) Cancelled in exchange for Series B preferred stock (45,000 ) — Ending Balance $ 92,746 $ 138,637 Director June 30, 2018 December 31, 2017 Beginning Balance $ 38,201 $ -0- Amounts paid on Company’s behalf 18,945 39,201 Reimbursements (57,000 ) (1,000 ) Ending Balance $ 146 $ 38,201

NOTE PAYABLE, STOCKHOLDER AND23

NOTE PAYABLE, STOCKHOLDER AND NOTE PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2018
Note Payable Stockholder And Note Payable
Amounts loaned by stockholder	June 30, 2018 December 31, 2017 Beginning Balance $ 65,000 $ -0- Amounts loaned to the Company 31,200 65,000 Repaid (6,000 ) -0- Ending Balance $ 90,200 $ 65,000

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Expenses to officers	Three months ended June 30, Six months ended June 30, Description 2018 2017 2018 2017 CEO $ 56,250 $ 56,250 $ 112,500 $ 112,500 CFO 31,251 31,250 61,540 62,500 Total $ 87,501 $ 87,500 $ 174,040 $ 175,000

INVESTMENT IN UNDIVIDED INTER25

INVESTMENT IN UNDIVIDED INTEREST IN REAL ESTATE (Tables)	6 Months Ended
	Jun. 30, 2018
Investment In Undivided Interest In Real Estate
Condensed balance sheet and condensed statement of operations for the real property	Current assets: Cash and cash equivalents $ 5,967 Accounts receivable, net 22,861 Prepaid expenses and other current assets 66,022 Total current assets 94,850 Land and Building, net 2,376,065 Other assets, net 53,324 Total assets $ 2,524,239 Current portion of mortgage payable $ 38,936 Other current liabilities 59,016 Total current liabilities 97,952 Mortgage payable, long-term 1,986,228 Total liabilities 2,084,180 Total equity 440,059 Total liabilities and equity $ 2,524,239 Rental income $ 136,564 Expenses: Property taxes 13,292 Depreciation and amortization 22,706 Insurance 2,033 Repairs and maintenance 10,245 Other 22,238 Interest expense 66,571 Total expenses 135,051 Net income $ 1,513

NOTE PAYABLE - UNDIVIDED INTE26

NOTE PAYABLE - UNDIVIDED INTEREST IN REAL ESTATE (Tables)	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Future principal payments for Company's portion of SBA Note	Twelve months ending June 30, Amount 2019 $ 19,079 2020 20,090 2021 21,495 2022 22,870 2023 24,228 Thereafter 884,569 Total $ 992,331

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Roll-forward of Company's convertible notes and related discounts	Convertible notes $ 871,635 Unamortized note discounts (555,527 ) Balance at June 30, 2018 $ 316,108
Summary of convertible notes payable balance	Principal Balance Debt Discounts Total Balance at January 1, 2018 $ 378,800 $ (292,073 ) $ 86,727 New issuances 654,050 (537,159 ) 116,891 Cash payments (94,725 ) — (94,725 ) Conversions (66,490 ) — (66,490 ) Amortization — 273,705 273,705 Balance at June 30, 2018 $ 871,635 $ (555,527 ) $ 316,108

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Summary of activity related to derivative liabilities	June 30, 2018 Beginning Balance $ 540,965 Initial Derivative Liability 868,045 Fair Value Change 277,284 Reclassification for principal payments and conversions (243,546 ) Ending Balance $ 1,442,748

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2018
Commitments And Contingencies
Future principal payments for Company's portion of lease agreements	For the twelve months ending June 30, Amount 2019 $ 144,000 2020 144,000 2021 144,000 2022 36,000 Total $ 468,000

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative) - USD ($)	6 Months Ended	48 Months Ended
	Jun. 30, 2017	Nov. 01, 2017	Nov. 01, 2013	Jun. 20, 2012
ILLC acquisition
Ownership or equity interest acquired				100.00%
Intela-Hear acquisition
Ownership or equity interest acquired			100.00%
Shares exchanged for Intela-Hear acquisition		27,000,000
Income from one new store
Income recognized	$ 100,000
Payments received for Expansion Agreement pursuant to cancellation
Income recognized	160,000
Additional payment received for cancellation of Store Expansion Agreement and marketing agreement
Income recognized	$ 30,000

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES - Concentration of customer revenues and accounts receivable balance (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Customer A, related
Revenue concentration		11.50%
Accounts receivable balance
Customer B
Revenue concentration		10.30%
Accounts receivable balance
Customer C
Revenue concentration		32.10%		14.00%
Accounts receivable balance
Customer D, related
Revenue concentration	46.60%	22.60%	49.10%	11.50%
Accounts receivable balance	$ 89,072		$ 89,072
Customer E
Revenue concentration				40.30%
Accounts receivable balance
Customer F
Revenue concentration	27.00%		25.60%
Accounts receivable balance

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES - Property and equipment (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Summary Of Significant Accounting Principles - Property And Equipment
Computer equipment	$ 2,651	$ 2,651
Accumulated depreciation	(1,510)	(1,068)
Balance	$ 1,141	$ 1,583

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES - Financial instruments measured at fair value on a recurring basis (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Derivative liability	$ 1,442,748	$ 540,965
Level I
Derivative liability
Level II
Derivative liability
Level III
Derivative liability	$ 1,442,748	$ 540,965

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Summary Of Significant Accounting Principles Details Narrative Abstract
Allowance for uncollectible receivables	$ 63,799		$ 63,799
Payments for intangible assets, domain name			(3,000)
Depreciation expense	(221)	$ (442)
Allocated portion of net income (loss) from investment in undivided interest in real estate	741
Carrying value of equity method investment	1,225,644		$ 1,224,903
Revenue received and recognized related to Store Expansion agreement	100,000
Income received and recognized from cancellation of Marketing and Store Expansion Agreements	$ 30,000
Antidilutive shares excluded from computation of earnings per share	90,570,304

GOING CONCERN AND MANAGEMENT'35

GOING CONCERN AND MANAGEMENT'S PLANS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Going Concern And Managements Plans
Net loss	$ (1,853,025)	$ (907,142)	$ (2,550,969)	$ (910,233)
Working capital deficit	(3,087,367)		(3,087,367)
Accumulated deficit	$ (4,337,982)		$ (4,337,982)		$ (1,787,012)

ADVANCES PAYABLE, SHAREHOLDER36

ADVANCES PAYABLE, SHAREHOLDERS - Advances from shareholders (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Chief Executive Officer
Beginning Balance	$ 138,637
Amounts paid on Company's behalf	200,144	149,370
Reimbursements	(201,035)	(10,733)
Cancelled in exchange for Series B preferred stock	(45,000)
Ending Balance	92,746	138,637
Director
Beginning Balance	38,201
Amounts paid on Company's behalf	18,945	39,201
Reimbursements	(57,000)	(1,000)
Ending Balance	$ 146	$ 38,201

NOTE PAYABLE, STOCKHOLDER AND37

NOTE PAYABLE, STOCKHOLDER AND NOTE PAYABLE - Amounts loaned by stockholder (Details) - Chief Executive Officer - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Beginning Balance	$ 65,000
Amounts loaned to the Company	31,200	65,000
Repaid	(6,000)
Ending Balance	$ 90,200	$ 65,000

NOTE PAYABLE, STOCKHOLDER AND38

NOTE PAYABLE, STOCKHOLDER AND NOTE PAYABLE (Details Narrative)	6 Months Ended
	Jun. 30, 2018USD ($)
Payables and Accruals [Abstract]
Business Loan Agreement with third party, principal amount	$ 43,358
Business Loan Agreement, proceeds received	32,600
Required monthly payments of principal and interest, first six months	4,102
Required monthly payments of principal and interest, second six months	$ 3,124
BLA interest rate	33.00%
BLA maturity date	Mar. 1, 2019
Balance of BLA	$ 31,051

RELATED PARTY TRANSACTIONS - Ex

RELATED PARTY TRANSACTIONS - Expenses to officers (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Expenses recorded to officers	$ 87,501	$ 87,500	$ 174,040	$ 175,000
Chief Executive Officer
Expenses recorded to officers	56,250	56,250	112,500	112,500
Chief Financial Officer
Expenses recorded to officers	$ 31,251	$ 31,251	$ 61,540	$ 62,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Aug. 11, 2016	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2013
Loans to President									$ 20,500
Interest income recorded			$ 58		$ 122
Marketing Agreement Cancellation Fee paid by MFHC to Company, included in total amounts paid	$ 128,000
Total amounts paid by MFHC to Company	$ 229,622
Monthly fee from retail location				$ 3,200
Revenue from stores						$ 458,667
Balance due to MFHC per Marketing Agreement		$ 22,548		22,548			$ 22,548	$ 22,548
LLC1 Marketing Agreement per store monthly service revenue						2,500
Revenues from LLC1 Marketing Agreement		15,000	$ 5,000	30,000	15,000
Amounts invoiced to LLC1 for Company's production, printing and mailing services		8,115		20,226
Amounts invoiced to LLC1 for Company's sale of products		208		1,794
Amounts owed to Company by LLC1		123,305		73,996	73,996
Expenses related to LLC1 lease		$ 36,000		72,000
Amounts paid to LLC2 by Company for consulting services					771,000	375,000
Amounts expensed by LLC2 for services performed					808,334	241,667
Amounts recorded as deferred commissions - stockholder						$ 133,334
MFHC (1)
Rent expenses				1,500	1,500
Monthly rent per sublease agreement with MFHC								$ 1,500
Chief Executive Officer
Officer compensation, annual base salary							225,000
Officer compensation, unpaid wages owed				94,574	4,327
Chief Financial Officer
Officer compensation, annual base salary							$ 125,000
Officer compensation, unpaid wages owed				$ 88,188	$ 40,385

INVESTMENT IN UNDIVIDED INTER41

INVESTMENT IN UNDIVIDED INTEREST IN REAL ESTATE - Condensed balance sheet and condensed statement of operations for the real property (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Current assets:
Cash and cash equivalents	$ 5,967
Accounts receivable, net	22,861
Prepaid expenses and other current assets	66,022
Total current assets	94,850
Land and Building, net	2,376,065
Other assets, net	53,324
Total assets	2,524,239
Current portion of mortgage payable	38,936
Other current liabilities	59,016
Total current liabilities	97,952
Mortgage payable, long-term	1,986,228
Total liabilities	2,084,180
Total equity	440,059
Total liabilities and equity	2,524,239
Rental income	136,564
Expenses:
Property taxes	13,292
Depreciation and amortization	22,706
Insurance	2,033
Repairs and maintenance	10,245
Other	22,238
Interest expense	66,571
Total expenses	135,051
Net loss	$ 1,513

INVESTMENT IN UNDIVIDED INTER42

INVESTMENT IN UNDIVIDED INTEREST IN REAL ESTATE (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2017	May 09, 2017
Real Estate [Abstract]
Purchase price of building				$ 2,420,000
Amount paid at closing		$ 2,501,783
Cash delivered at closing		209,971
Note amount on which Company is co-borrower				2,057,000
Amount of note Company has agreed to pay				$ 1,007,930
Net income (loss) from equity method investment, included in other income (expense), net	$ 53,046	741
Carrying value of equity method investment	$ 1,225,644	$ 1,225,644	$ 1,224,903

NOTE PAYABLE - UNDIVIDED INTE43

NOTE PAYABLE - UNDIVIDED INTEREST IN REAL ESTATE - Future principal payments for Company's portion of SBA Note (Details)	Jun. 30, 2018USD ($)
Debt Disclosure [Abstract]
2,019	$ 19,079
2,020	20,090
2,021	21,495
2,022	22,870
2,023	24,228
Thereafter	884,569
Total	$ 992,331

NOTE PAYABLE - UNDIVIDED INTE44

NOTE PAYABLE - UNDIVIDED INTEREST IN REAL ESTATE (Details Narrative)	6 Months Ended
	Jun. 30, 2018USD ($)
Debt Disclosure [Abstract]
Note term	25 years
Interest per annum	6.00%
Initial liability recorded for SBA Note	$ 1,007,930
Current portion of SBA Note	19,079
Long term portion of SBA Note	$ 973,252

CONVERTIBLE NOTES PAYABLE - Rol

CONVERTIBLE NOTES PAYABLE - Roll-forward of Company's convertible notes and related discounts (Details) - Total	Jun. 30, 2018USD ($)
Convertible notes	$ 871,635
Unamortized note discounts	(555,527)
Ending balance	$ 316,108

CONVERTIBLE NOTES PAYABLE - Sum

CONVERTIBLE NOTES PAYABLE - Summary of convertible notes payable balance (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Principal Balance
Beginning balance	$ 378,800
New issuances	654,050
Cash payments	(94,725)
Conversions	(66,490)
Amortization
Ending balance	871,635
Debt Discounts
Beginning balance	(292,073)
New issuances	(537,159)
Cash payments
Conversions
Amortization	273,705
Ending balance	(555,527)
Total
Beginning balance	86,727
New issuances	116,891
Cash payments	(94,725)
Conversions	(66,490)
Amortization	273,705
Ending balance	$ 316,108

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 26, 2018	Jun. 12, 2018	May 23, 2018	May 11, 2018	Apr. 08, 2018	Mar. 27, 2018	Mar. 26, 2018	Mar. 02, 2018	Feb. 08, 2018	Feb. 01, 2018	Dec. 31, 2017	Dec. 12, 2017	Nov. 10, 2017	Oct. 11, 2017
Convertible Notes Payable (1)
Principal amount															$ 48,000
Interest rate															12.00%
Net proceeds received	$ 45,000
Transaction costs, fees, and expenses															$ 3,000
Due date	Jul. 15, 2018
Initial debt discount	$ 40,300
Initial derivative liability	40,300
Amortization of debt discount	27,789
Debt issue discount recorded	3,000
Debt issue discount amortized to interest expense	$ 2,065
Conversion of notes, shares issued	4,330,984
Conversion of notes, principal amount	$ 48,000
Conversion of notes, accrued interst	2,880
Note balance
Convertible Notes Payable (2)
Principal amount														$ 299,000
Interest rate														10.00%
Net proceeds received	$ 250,000
Due date	Jan. 12, 2019
Initial debt discount	$ 250,000
Initial derivative expense	213,549
Initial derivative liability	463,549
Amortization of debt discount	106,600
Original issue discount recorded	49,000
Debt issue discount recorded	49,000
Debt issue discount amortized to interest expense	$ 20,894
Conversion of notes, shares issued	1,882,555
Conversion of notes, principal amount	$ 18,490
Principal payments made	(76,725)
Note balance	185,585											$ 280,800
Carrying value	63,614
Unamortized discounts	121,971
Daily ACH payments requried until note is fully satisfied	$ 700
Convertible Notes Payable (3)
Principal amount													$ 50,000
Interest rate													10.00%
Due date	Dec. 12, 2018
Initial debt discount	$ 13,207
Initial derivative liability	13,207
Amortization of debt discount	6,604
Note balance	50,000
Carrying value	43,800
Unamortized discounts	$ 6,200
Convertible Notes Payable (4)
Principal amount											$ 35,000
Interest rate											10.00%
Due date	Feb. 1, 2019
Initial debt discount	$ 9,554
Initial derivative liability	9,554
Amortization of debt discount	3,981
Note balance	35,000
Carrying value	29,427
Unamortized discounts	5,572
Convertible Notes Payable (5)
Principal amount										$ 58,300
Interest rate										12.00%
Net proceeds received	$ 50,000
Transaction costs, fees, and expenses										$ 8,300
Due date	Nov. 8, 2018
Initial debt discount	$ 50,000
Initial derivative expense	15,525
Initial derivative liability	65,525
Amortization of debt discount	24,920
Debt issue discount recorded	8,300
Debt issue discount amortized to interest expense	6,795
Note balance	58,300
Carrying value	31,715
Unamortized discounts	$ 26,585
Convertible Notes Payable (6)
Principal amount									$ 50,000
Interest rate									10.00%
Due date	Mar. 2, 2019
Initial debt discount	$ 13,399
Initial derivative liability	3,399
Amortization of debt discount	4,466
Note balance	50,000
Carrying value	41,067
Unamortized discounts	$ 8,933
Convertible Notes Payable (7)
Principal amount								$ 50,000
Interest rate								10.00%
Due date	Mar. 26, 2019
Initial debt discount	$ 13,420
Initial derivative liability	13,420
Amortization of debt discount	3,467
Note balance	50,000
Carrying value	40,047
Unamortized discounts	$ 9,953
Convertible Notes Payable (8)
Principal amount							$ 25,000
Interest rate							10.00%
Due date	Mar. 27, 2019
Initial debt discount	$ 6,736
Initial derivative liability	6,736
Amortization of debt discount	1,740
Note balance	25,000
Carrying value	20,004
Unamortized discounts	4,996
Convertible Notes Payable (9)
Principal amount						$ 95,450
Interest rate						10.00%
Net proceeds received	$ 75,000
Due date	Jul. 8, 2019
Initial debt discount	$ 75,000
Initial derivative expense	77,108
Initial derivative liability	152,108
Amortization of debt discount	27,902
Original issue discount recorded	20,450
Debt issue discount recorded	20,450
Debt issue discount amortized to interest expense	7,607
Principal payments made	(18,000)
Note balance	77,450
Carrying value	17,509
Unamortized discounts	59,941
Daily ACH payments requried until note is fully satisfied	375
Convertible Notes Payable (10)
Principal amount					$ 100,000
Interest rate					10.00%
Net proceeds received	$ 75,825
Due date	May 11, 2019
Initial debt discount	$ 95,000
Initial derivative expense	60,635
Initial derivative liability	155,635
Amortization of debt discount	13,221
Debt issue discount recorded	5,000
Debt issue discount amortized to interest expense	696
Note balance	100,000
Carrying value	13,917
Unamortized discounts	86,083
Convertible Notes Payable (11)
Principal amount				$ 60,000
Interest rate				12.00%
Net proceeds received	$ 57,000
Due date	Feb. 22, 2019
Initial debt discount	$ 57,000
Initial derivative expense	48,033
Initial derivative liability	105,033
Amortization of debt discount	7,881
Debt issue discount recorded	3,000
Debt issue discount amortized to interest expense	415
Note balance	60,000
Carrying value	9,296
Unamortized discounts	50,704
Convertible Notes Payable (12)
Principal amount			$ 88,000
Interest rate			10.00%
Net proceeds received	$ 80,250
Due date	Mar. 12, 2019
Initial debt discount	$ 80,250
Initial derivative expense	93,150
Initial derivative liability	173,400
Amortization of debt discount	5,365
Debt issue discount recorded	7,750
Debt issue discount amortized to interest expense	518
Note balance	88,000
Carrying value	5,883
Unamortized discounts	82,117
Convertible Notes Payable (13)
Principal amount		$ 92,000
Interest rate		10.00%
Net proceeds received	$ 25,000
Due date	Sep. 26, 2019
Initial debt discount	$ 25,000
Initial derivative expense	31,685
Initial derivative liability	56,685
Amortization of debt discount	166
Original issue discount recorded	9,000
Debt issue discount recorded	9,000
Debt issue discount amortized to interest expense	60
Note balance	34,000
Carrying value	226
Unamortized discounts	33,774
Convertible Notes Payable (14)
Principal amount		$ 58,300
Interest rate		12.00%
Net proceeds received	$ 50,000
Transaction costs, fees, and expenses		$ 8,300
Due date	Apr. 15, 2019
Initial debt discount	$ 50,000
Initial derivative expense	66,550
Initial derivative liability	116,550
Amortization of debt discount	519
Original issue discount recorded	8,300
Debt issue discount recorded	8,300
Debt issue discount amortized to interest expense	86
Note balance	58,300
Carrying value	605
Unamortized discounts	$ 57,695

DERIVATIVE LIABILITIES - Summar

DERIVATIVE LIABILITIES - Summary of activity related to derivative liabilities (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Notes to Financial Statements
Beginning Balance	$ 540,965
Initial Derivative Liability	868,045
Fair Value Change	277,284
Reclassification for principal payments	(243,546)
Ending Balance	$ 1,442,748

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details Narrative)	6 Months Ended
	Jun. 30, 2018USD ($)
Risk free interest rate as of March 31, 2018, minimum	1.93%
Risk free interest rate as of March 31, 2018, maximum	2.35%
Volatility as of March 31, 2018, minimum	354.00%
Volatility as of March 31, 2018, maximum	451.00%
Derivative liability expense	$ 669,970
Initial derivative expense	392,686
Fair value change	$ 277,284
Minimum
Risk free interest rate	1.82%
Volatility	303.00%
Maximum
Risk free interest rate	2.35%
Volatility	432.00%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Future principal payments for Company's portion of lease agreements (Details)	Jun. 30, 2018USD ($)
Commitments And Contingencies - Future Principal Payments For Companys Portion Of Lease Agreements
2,019	$ 144,000
2,020	144,000
2,021	144,000
2,022	36,000
Total	$ 468,000

COMMITMENTS AND CONTINGENCIES51

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended		4 Months Ended	6 Months Ended		10 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Mar. 31, 2018	Jun. 30, 2018	Jun. 30, 2017	Mar. 31, 2018
Lease Agreements
Monthly lease amount						$ 12,000
Rent expense	$ 36,000	$ 21,005		$ 72,000	$ 39,377
Consulting Agreements
Common stock to be issued	814,020
Stock-based compensation expense	$ 21,963			$ 39,147
Marketing Services Agreement (MSA)
Consulting Agreements
Monthly compensation expense			$ 5,000
Monthly stock compensation, value			5,000
Consulting expense recorded			15,000
Stock-based compensation expense from issuance of common shares			$ 7,778
Common stock issued, shares			111,111
Common stock issued previously recorded as to be issued			102,564

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative)	6 Months Ended
	Jun. 30, 2018USD ($)shares
Issued to consultant (1)
Common stock issued, shares	111,111
Common stock issued, value | $	$ 7,778
Issued to consultant (2)
Common stock issued, shares	10,397
Common stock issued, value | $	$ 728
Previously classified as to be issued
Common stock issued, shares	102,564
Conversions
Conversion, common stock shares issued	6,213,539
Conversion, total amount | $	$ 69,370

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative) - USD ($)	Aug. 10, 2018	Aug. 07, 2018	Aug. 20, 2018	Jun. 30, 2018	Jun. 30, 2017
Convertible promissory note, proceeds received				$ 592,250
Common stock issued in satisfaction of conversion of convertible debt principal, shares			23,869,913
Common stock issued in satisfaction of conversion of convertible debt principal, amount			$ 122,153
Convertible Note (1)
Convertible promissory note, principal amount		$ 88,250
Convertible promissory note, interest rate		10.00%
Convertible promissory note, proceeds received		$ 80,250
Convertible promissory note, due date		Nov. 7, 2019
Convertible Note (2)
Convertible promissory note, principal amount	$ 110,000
Convertible promissory note, interest rate	10.00%
Convertible promissory note, proceeds received	$ 100,000
Convertible promissory note, due date	Nov. 10, 2019