BrewBilt Manufacturing (BBRW) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 08, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-55787
Entity Registrant Name	BrewBilt Manufacturing Inc.
Entity Central Index Key	0001641751
Entity Tax Identification Number	84-4556545
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	110 Spring Hill Drive #10
Entity Address, City or Town	Grass Valley
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95945
City Area Code	530
Local Phone Number	802-5023
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,584,750,449

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)		Sep. 30, 2023	Dec. 31, 2022
Current Assets
Cash		$ 25,420	$ 112,086
Accounts receivable		40,276	100,996
Accounts receivable - related party		176,300	206,387
Earnings in excess of billings		461,189	590,746
Inventory		178,104	186,149
Prepaid expenses		13,876	12,663
Total current assets		895,165	1,209,027
Property, plant, and equipment, net		171,818	197,983
Intangibles, net		325,000	400,000
Right-of-use asset		121,455	158,021
Security deposit		16,980	16,980
Other assets		85,305	85,305
TOTAL ASSETS		1,615,723	2,067,316
Current Liabilities:
Accounts payable		666,594	678,398
Accrued interest		209,576	268,936
Accrued liabilities		366,536	306,003
Billings in excess of revenue		1,126,099	1,266,940
Current operating lease liabilities		51,716	49,171
Convertible notes payable, net of discount		756,254	966,538
Derivative liabilities		1,373,155	1,129,846
Loans payable		63,877
Liability for unissued shares		150,825	150,825
Promissory notes payable, net of discount		225,000	411,849
Related party liabilities		430,046	181,477
Total Current Liabilities		5,419,678	5,409,983
Non-current operating lease liabilities		69,739	108,850
Total Liabilities		5,489,417	5,518,833
Series A convertible preferred stock: $0.001 par value; 30,000,000 shares authorized 1,373,728 shares issued and outstanding at September 30, 2023 1,394,052 shares issued and outstanding at December 31, 2022		13,737,280	13,940,520
Convertible preferred stock payable		934,000	175,000
Commitments and contingencies
Stockholders’ Deficit:
Preferred stock, Series B: $0.001 par value; 1,000 shares authorized 1,000 shares issued and outstanding at September 30, 2023 1,000 shares issued and outstanding at December 31, 2022		1	1
Common stock, $0.0001 par value; 30,000,000,000 authorized 1,166,839,338 shares issued and outstanding at September 30, 2023 6,791,045 shares issued and outstanding at December 31, 2022	[1]	116,684	679
Additional paid in capital		11,215,358	8,571,571
Retained earnings		(29,877,017)	(26,139,288)
Total stockholders’ deficit		(18,544,974)	(17,567,037)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT		$ 1,615,723	$ 2,067,316
[1]Common share amounts and per share amounts in the financial statements reflect the one-for-three hundred reverse stock split and change in par value that was made effective on March 23, 2023.

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	30,000,000,000	30,000,000,000
Common Stock, Shares, Issued	1,166,839,338	6,791,045
Common Stock, Shares, Outstanding	1,166,839,338	6,791,045
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	30,000,000	30,000,000
Preferred Stock, Shares Issued	1,373,728	1,394,052
Preferred Stock, Shares Outstanding	1,373,728	1,394,052
Series B Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000	1,000
Preferred Stock, Shares Issued	1,000	1,000
Preferred Stock, Shares Outstanding	1,000	1,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (Unaudited) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Sales		$ 173,614	$ 19,917	$ 847,308	$ 45,507
Sales - related party			98,302	32,856	1,056,634
Cost of sales		126,693	79,455	638,815	778,325
Gross profit		46,921	38,764	241,349	323,816
Operating expenses:
Consulting fees		51,973	28,500	89,773	175,500
Depreciation and amortization		8,799	11,028	26,165	40,900
G&A expenses		80,932	153,724	296,224	518,409
Professional fees		29,679	26,249	118,536	56,925
Salaries and wages		58,688	163,793	1,161,710	610,184
Total operating expenses		230,071	383,294	1,692,408	1,401,918
Loss from operations		(183,150)	(344,530)	(1,451,059)	(1,078,102)
Other income (expense):
Other income			1	1	3
Gain on debt settlement					22,029
Gain on debt forgiveness			51,756	216,309	51,756
Derivative income (expense)		(1,317,086)	1,035,866	(1,656,348)	(767,059)
Loss on conversion of debt		(5,100)	(31,456)	(49,971)	(1,052,852)
Loss (gain) on conversion of debt of preferred stock		(52,067)	(35,702)	(134,612)	(145,572)
Interest expense		(96,960)	(377,984)	(662,049)	(1,116,902)
Total other expenses		(1,471,213)	642,481	(2,286,670)	(3,008,597)
Net profit (loss) before income taxes		(1,654,363)	297,951	(3,737,729)	(4,086,699)
Income tax expense
Net profit (loss)		$ (1,654,363)	$ 297,951	$ (3,737,729)	$ (4,086,699)
Per share information
Weighted number of common shares outstanding, basic and diluted	[1]	423,049,962	1,128,745	261,610,615	527,929
Net profit (loss) per common share		$ (0.0039)	$ 0.2640	$ (0.0143)	$ (7.7410)
[1]Common share amounts and per share amounts in the financial statements reflect the one-for-three hundred reverse stock split that was made effective on March 23, 2023.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)		Convertible Preferred Stock [Member] Series A Preferred Stock [Member]	Convertible Preferred Stock Shares Payable [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Common Stock [Member]		Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021		$ 13,297,170	$ 500,000	$ 1	$ 9		$ 2,515,389	$ (18,653,402)	$ (16,138,003)
Beginning Balance, Shares at Dec. 31, 2021		1,329,717		1,000	90,106	[1]
Conversion of convertible notes payable to stock					$ 4		1,342,012		1,342,016
Conversion of convertible notes payable to stock, Shares	[1]				42,052
Derivative settlements							521,712		521,712
Preferred stock converted to common stock		$ (237,200)			$ 1		358,756		358,757
Preferred stock converted to common stock, Shares		(23,720)			10,100	[1]
Preferred shares to be issued for services			150,000
Net loss								(2,074,089)	(2,074,089)
Preferred stock issued for services		$ 75,000
Preferred stock issued for services, Shares		7,500
Preferred stock payable converted to convertible preferred stock		$ 500,000	(500,000)
Preferred stock payable converted to convertible preferred stock, Shares		50,000
Ending balance, value at Mar. 31, 2022		$ 13,634,970	150,000	$ 1	$ 14		4,737,869	(20,727,491)	(15,989,607)
Ending Balance, Shares at Mar. 31, 2022		1,363,497		1,000	142,258	[1]
Beginning balance, value at Dec. 31, 2021		$ 13,297,170	500,000	$ 1	$ 9		2,515,389	(18,653,402)	(16,138,003)
Beginning Balance, Shares at Dec. 31, 2021		1,329,717		1,000	90,106	[1]
Net loss									(4,086,699)
Preferred stock issued to settle debt									105,000
Preferred stock issued for future advertising expenses									2,000,000
Ending balance, value at Sep. 30, 2022		$ 13,640,520	166,000	$ 1	$ 212		8,099,189	(22,740,101)	(14,640,699)
Ending Balance, Shares at Sep. 30, 2022		1,364,052		1,000	2,119,905	[1]
Beginning balance, value at Mar. 31, 2022		$ 13,634,970	150,000	$ 1	$ 14		4,737,869	(20,727,491)	(15,989,607)
Beginning Balance, Shares at Mar. 31, 2022		1,363,497		1,000	142,258	[1]
Conversion of convertible notes payable to stock					$ 3		92,936		92,939
Conversion of convertible notes payable to stock, Shares	[1]				26,353
Derivative settlements							215,935		215,935
Preferred stock converted to common stock		$ (2,051,850)			$ 69		2,040,096		2,040,165
Preferred stock converted to common stock, Shares		(205,185)			688,118	[1]
Rounding due to reverse stock split, Shares	[1]				27
Net loss								(2,310,561)	(2,310,561)
Common stock issued per agreement					$ 1		39,999		40,000
Common stock issued per agreement, Shares	[1]				13,333
Preferred stock issued to settle debt		$ 105,000
Preferred Stock issued to settle Debt, Shares		10,500
Preferred stock issued for future advertising expenses		$ 2,000,000
Preferred stock issued for future advertising expenses, Shares		200,000
Ending balance, value at Jun. 30, 2022		$ 13,688,120	150,000	$ 1	$ 87		7,126,835	(23,038,052)	(15,911,129)
Ending Balance, Shares at Jun. 30, 2022		1,368,812		1,000	870,089	[1]
Conversion of convertible notes payable to stock					$ 107		342,924		343,031
Conversion of convertible notes payable to stock, Shares	[1]				1,065,296
Derivative settlements							546,148		546,148
Preferred stock converted to common stock		$ (47,600)			$ 4		83,296		83,300
Preferred stock converted to common stock, Shares		(4,760)			39,667	[1]
Cashless warrant exercise					$ 14		(14)
Cashless warrant exercise, Shares	[1]				145,053
Net loss								297,951	297,951
Common stock cancelled, Shares	[1]				(200)
Preferred shares to be issued for services			16,000
Ending balance, value at Sep. 30, 2022		$ 13,640,520	166,000	$ 1	$ 212		8,099,189	(22,740,101)	(14,640,699)
Ending Balance, Shares at Sep. 30, 2022		1,364,052		1,000	2,119,905	[1]
Beginning balance, value at Dec. 31, 2022		$ 13,940,520	175,000	$ 1	$ 679		8,571,571	(26,139,288)	$ (17,567,037)
Beginning Balance, Shares at Dec. 31, 2022		1,394,052		1,000	6,791,045	[1]			6,791,045
Conversion of convertible notes payable to stock					$ 960		152,694		$ 153,654
Conversion of convertible notes payable to stock, Shares	[1]				9,602,210
Derivative settlements							1,193,815		1,193,815
Preferred stock converted to common stock		$ (112,000)			8,400		1,072,800		1,081,200
Preferred stock converted to common stock, Shares		(11,200)
Preferred shares to be issued to officers and directors pursuant to agreements			750,000
Preferred shares to be issued for services			9,000
Cashless warrant exercise					$ 42		(42)
Cashless warrant exercise, Shares	[1]				416,666
Rounding due to reverse stock split, Shares	[1]				56
Net loss								(3,010,892)	(3,010,892)
Ending balance, value at Mar. 31, 2023		$ 13,828,520	934,000	$ 1	$ 10,081		10,990,838	(29,150,180)	(18,149,260)
Ending Balance, Shares at Mar. 31, 2023		1,382,852		1,000	100,809,977	[1]
Beginning balance, value at Dec. 31, 2022		$ 13,940,520	175,000	$ 1	$ 679		8,571,571	(26,139,288)	$ (17,567,037)
Beginning Balance, Shares at Dec. 31, 2022		1,394,052		1,000	6,791,045	[1]			6,791,045
Conversion of convertible notes payable to stock, Shares					732,155,819
Cashless warrant exercise, Shares					416,666
Net loss									$ (3,737,729)
Preferred stock issued to settle debt
Preferred stock issued for future advertising expenses
Ending balance, value at Sep. 30, 2023		$ 13,737,280	934,000	$ 1	$ 116,684		11,215,358	(29,877,017)	$ (18,544,974)
Ending Balance, Shares at Sep. 30, 2023		1,373,728		1,000	1,166,839,338	[1]			1,166,839,338
Beginning balance, value at Mar. 31, 2023		$ 13,828,520	934,000	$ 1	$ 10,081		10,990,838	(29,150,180)	$ (18,149,260)
Beginning Balance, Shares at Mar. 31, 2023		1,382,852		1,000	100,809,977	[1]
Conversion of convertible notes payable to stock					$ 23,430		347,513		370,943
Conversion of convertible notes payable to stock, Shares	[1]				234,303,609
Derivative settlements							288,060		288,060
Preferred stock converted to common stock		$ (146,130)			$ 5,410		198,065		203,475
Preferred stock converted to common stock, Shares		(14,613)			54,100,000	[1]
Rounding due to reverse stock split, Shares	[1]				9,087
Net loss								927,526	927,526
Common stock converted to preferred stock		$ 80,000			$ (8,000)		(1,016,000)		(1,024,000)
Common stock converted to preferred stock, Shares		8,000			(80,000,000)	[1]
Ending balance, value at Jun. 30, 2023		$ 13,762,390	934,000	$ 1	$ 30,922		10,808,475	(28,222,654)	(17,383,256)
Ending Balance, Shares at Jun. 30, 2023		1,376,239		1,000	309,222,673	[1]
Conversion of convertible notes payable to stock					$ 48,825		92,880		141,705
Conversion of convertible notes payable to stock, Shares	[1]				488,250,000
Derivative settlements							273,763		273,763
Preferred stock converted to common stock		$ (25,110)			$ 36,937		40,240		77,177
Preferred stock converted to common stock, Shares		(2,511)			369,366,665	[1]
Net loss								(1,654,363)	(1,654,363)
Ending balance, value at Sep. 30, 2023		$ 13,737,280	$ 934,000	$ 1	$ 116,684		$ 11,215,358	$ (29,877,017)	$ (18,544,974)
Ending Balance, Shares at Sep. 30, 2023		1,373,728		1,000	1,166,839,338	[1]			1,166,839,338
[1]Common share amounts and per share amounts in the financial statements reflect the one-for-three hundred reverse stock split and change in par value that was made effective on March 23, 2023.

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net loss	$ (3,737,729)	$ (4,086,699)
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of convertible debt discount	464,144	864,933
Amortization of capitalized distribution fees	75,000	75,000
Change in derivative liability	1,656,348	767,059
Preferred stock issued for services		25,000
Preferred stock issued for advertising expenses		2,000,000
Gain on debt forgiveness	(216,309)	(51,756)
Gain on debt settlement		(22,029)
Depreciation and amortization of fixed assets	26,165	40,900
Loss on debt conversion	49,971	1,052,852
Loss on preferred stock conversion	134,612	145,572
Penalties on notes payable	44,848	66,488
Share based compensation	759,000	256,000
Decrease (increase) in operating assets
Accounts receivable	60,720	(28,229)
Accounts receivable - related party	30,087	(243,923)
Earnings in excess of billings	129,557	180,641
Inventory	8,045	(38,977)
Prepaid expenses	(1,213)	(957,532)
Other assets		(980,500)
Increase (decrease) in operating liabilities
Accounts payable	(11,804)	(22,977)
Accrued interest	147,562	174,032
Accrued liabilities	60,533	116,139
Billings in excess of revenues	(140,841)	130,515
Net cash used in operating activities	(461,304)	(537,491)
Cash flows from investing activities
Property, plant and equipment, additions	0	0
Property, plant and equipment, reductions	0	0
Net cash (used in) provided by investing activities
Cash flows from financing activities:
Long term debt		(8,190)
Payments on convertible debt	(13,650)	(157,632)
Proceeds from convertible debt	80,690	309,320
Payments on loans payable	(33,848)
Proceeds from loans payable	92,877	170,000
Related party liabilities	248,569	42,765
Net cash provided for financing activities	374,638	356,263
Net decrease in cash	(86,666)	(181,228)
Cash, beginning of period	112,086	219,183
Cash, end of period	25,420	37,955
Supplemental disclosures of cash flow information:
Cash paid for income taxes
Cash paid for interest
Schedule of non-cash investing & financing activities
Stock issued for note payable conversion	616,331	725,134
Derivative settlements	1,755,638	1,283,795
Discount from derivative	342,600	250,348
Preferred stock converted to common stock	203,240	2,336,650
Preferred stock issued to settle liabilities		105,000
Cashless warrant exercise	$ 42	$ 14

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Description of Business BrewBilt Manufacturing Inc., a Florida Corporation, designs and manufactures custom brewing and fermentation equipment for craft brewers dedicated to making specialty craft beer. BrewBilt brewhouses and tanks are fabricated by highly skilled local welders using best-in-class American stainless steel. BrewBilt’s proprietary systems are designed for talented brewer’s who proudly stand behind every pint of great beer. The company has spent 15 years designing brewhouse systems for hundreds of satisfied companies around the globe. Each brewery systems is customized for the customers needs. Our engineering and design team work closely with each customer in order to assure quality assurance and industry compliance. BrewBilt hand-crafts high quality brewing systems that are designed around specific brewing needs. Built by talented craftsmen in Northern California using the finest American 304 stainless steel. Every BrewBilt product features superior efficiency with an intuitive ergonomic design. From our powerful 10-bbl Pub system up to a 120-bbl production system, BrewBilt is there every step of the way during the life of your brewery. Retail dollar sales of craft beer increased 21%, to $26.8 billion, and now account for just under 27% of the $100 billion U.S. beer market (previously $94 billion). The primary reason for the larger dollar sales increase was the shift back in beer volume to bars and restaurants from packaged sales. The number of operating craft breweries continued to climb in 2021, reaching an all-time high of 9,118, including 1,886 microbreweries, 3,307 brewpubs, 3,702 taproom breweries, and 223 regional craft breweries. The total operating brewery count was 9,247, up from 9,025 in 2020. Throughout the year, there were 646 new brewery openings. Financial Statement Presentation The audited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Business Combinations As per ASC 805-50 a common-control transaction does not meet the definition of a business combination because there is no change in control over the net assets. The accounting for these transactions is addressed in the “Transactions Between Entities Under Common Control”. The net assets are derecognized by the transferring entity and recognized by the receiving entity at the historical cost of the parent of the entities under common control. Any difference between the proceeds transferred or received and the carrying amounts of the net assets is recognized in equity in the transferring and receiving entities’ separate financial statements and eliminated in consolidation. The change in accounting principle is applied retroactively for all periods presented. Fiscal year end The Company has selected December 31 as its fiscal year end. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported therein. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods may be based upon amounts that differ from these estimates. Cash Equivalents The Company considers all highly liquid investments with maturities of 90 days or less from the date of purchase to be cash equivalents. Revenue Recognition and Related Allowances The Company recognizes revenue when obligations under the terms of a contract with its customer are satisfied; generally, this occurs with the transfer of control of its products. Revenue is measured as the amount of consideration expected to be received in exchange for transferring products. If the conditions for revenue recognition are not met, the Company defers the revenue and related cost of sales until all conditions are met. As of September 30, 2023 and December 31, 2022, the Company has deferred $ 1,126,099 1,266,940 461,189 590,746 Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are stated at the amount that management expects to collect from outstanding balances. Bad debts and allowances are provided based on historical experience and management’s evaluation of outstanding accounts receivable. Management evaluates past due or delinquency of accounts receivable based on the open invoices aged on due date basis. The allowance for doubtful accounts at September 30, 2023 and December 31, 2022 is $0. Inventories Inventories consist of raw materials, work in process and finished goods. Raw materials, which principally consist of raw stainless steel, raw stainless tubing, motors, pumps, and fittings, are stated at the lower of cost, determined on the first-in, first-out basis, or net realizable value. As of September 30, 2023 and December 31, 2022, the Company has inventory of $ 178,104 186,149 Capitalized distribution fees The Company records its intangible assets at cost in accordance with ASC 350, Intangibles – Goodwill and Other. The Company reviews the intangible assets for impairment on an annual basis or if events or changes in circumstances indicate it is more likely than not that they are impaired. These events could include a significant change in the business climate, legal factors, a decline in operating performance, competition, sale, or disposition of a significant portion of the business, or other factors. If the review indicates the impairment, an impairment loss would be recorded for the difference of the value recorded and the new value. For the nine months ended September 30, 2023, and year ended December 31, 2022, there were no impairment losses recognized for intangible assets. The Company amortizes the capitalized distribution fees over the five-year term of the underlying distribution agreement. Impairment of Long-Lived Assets The Company reviews long-lived assets, including definite-lived intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down first, followed by other long-lived assets of the operation to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. For the nine months ended September 30, 2023 and the year ended December 31, 2022, there were no impairment losses recognized for long-lived assets. Warranty The Company is a manufacturer of products which are shipped to our customers directly from the Company. For products that are made from raw materials, the Company offers a 6-year limited warranty. The parts provided by outside vendors as finished goods that are added to a system produced by the Company as components, have a manufacturers’ warranty that is passed on to the end user of the complete system. To date, BrewBilt has spent less than $5,000 over the past 5 years for repairs (under warranty) on products they have built, with most of the costs going to cover travel and lodging expenses. As of September 30, 2023 and December 31, 2022, the Company has recorded a liability of $ 5,000 5,000 Accounts Payable and Accrued Expenses Accounts payable and accrued expenses are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the fiscal year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and services. Fair Value of Financial Instruments Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs is expanded. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels, and which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 - inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 - inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. Financial assets and liabilities measured at fair value on a recurring basis: Summary of the fair value of our derivative liabilities Input September 30, 2023 December 31, 2022 Level Fair Value Fair Value Derivative Liability 3 $ 1,373,155 $ 1,129,846 Total Financial Liabilities $ 1,373,155 $ 1,129,846 In management’s opinion, the fair value of convertible notes payable and advances payable is approximate to carrying value as the interest rates and other features of these instruments approximate those obtainable for similar instruments in the current market. Unless otherwise noted, it is management’s opinion that the Company is not exposed to significant interest, exchange or credit risks arising from these financial instruments. As of September 30, 2023 and December 31, 2022, the balances reported for cash, accounts receivable, prepaid expenses, accounts payable, and accrued liabilities, approximate the fair value because of their short maturities. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815 “Derivatives and Hedging”. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.” ASC 815-40 “Derivatives and Hedging - Contracts in Entity’s Own Equity” provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the lives of the related financings on a basis that approximates the effective interest method. Costs and discounts are presented as a reduction of the related debt in the accompanying consolidated balance sheets. Income Taxes The Company records deferred taxes in accordance with FASB ASC No. 740, Income Taxes. As of the date of this filing, the Company is not current in filing their tax returns. The last return filed by the Company was December 31, 2019, and the Company has not accrued any potential penalties or interest from that period forward. The Company will need to file returns for the year ending December 31, 2022, 2021, and 2020, which is still open for examination. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC Topic 718-10, Compensation-Stock Compensation and ASC Subtopic 505-50, Equity-Based Payments to Non-Employees. Stock-based compensation expense recognized during the requisite services period is based on the value of share-based payment awards after reduction for estimated forfeitures. Forfeitures are estimated at the time of grant and are revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. During the nine months ended September 30, 2023 and 2022, the Company had stock-based compensation expense recognized in its statements of operations of $ 759,000 256,000 Basic and Diluted Loss Per Share In accordance with ASC Topic 280 – “Earnings Per Share”, the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding during the period after giving retroactive effect to the reverse stock splits affected on April 28, 2022 and March 23, 2023 (see Note 17). Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Recent Accounting Pronouncements Although there were new accounting pronouncements issued or proposed by the FASB during the nine months ending September 30, 2023 and through the date of filing of this report, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As of September 30, 2023, the Company has a shareholders’ deficit of $ 18,544,974 4,524,513 The Company does not have sufficient cash to fund its desired production for the next 12 months. The Company has arranged financing and intends to utilize the cash received to cover ongoing operational expenses. The Company plans to seek additional financing if necessary, in private or public equity offering(s) to secure future funding for operations. There can be no assurance the Company will be successful in raising additional funding. If the Company is not able to secure additional funding, the implementation of the Company’s business plan will be impaired. There can be no assurance that such additional financing will be available to the Company on acceptable terms or at all.

PREPAID EXPENSES

PREPAID EXPENSES	9 Months Ended
	Sep. 30, 2023
Prepaid Expenses
PREPAID EXPENSES	NOTE 3 - PREPAID EXPENSES Prepaid fees represent amounts paid in advance for future contractual benefits to be received. Contracting expenses paid in advance are recorded as a prepaid asset and then amortized to the statements of operations when services are rendered, or over the life of the contract using the straight-line method. As of September 30, 2023 and December 31, 2022, prepaid expenses consisted of the following: Schedule of Prepaid Expenses September 30, December 31, 2023 2022 Prepaid insurance expenses $ 4,131 $ 12,663 Prepaid legal fees 9,745 — Prepaid Expense $ 13,876 $ 12,663

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following at September 30, 2023 and December 31, 2022: Schedule of Property and Equipment September 30, December 31, 2023 2022 Computer Equipment $ 23,876 $ 23,876 Leasehold Improvements 131,890 131,890 Machinery 352,187 352,187 Software 23,183 23,183 Vehicles 6,717 6,717 Property, Plant and Equipment, Gross 537,853 537,853 Less accumulated amortization (23,183 ) (23,183 ) Less accumulated depreciation (342,852 ) (316,687 ) Property, Plant and Equipment, Net $ 171,818 $ 197,983 During the nine months ended September 30, 2023, the company recorded fixed assets additions of $ 0 0 26,165 40,900

LEASES

LEASES	9 Months Ended
	Sep. 30, 2023
Leases
LEASES	NOTE 5 – LEASES The Company adopted the new lease guidance effective January 1, 2019 using the modified retrospective transition approach, applying the new standard to all of its leases existing at the date of initial application which is the effective date of adoption. Consequently, financial information will not be updated, and the disclosures required under the new standard will not be provided for dates and periods before January 1, 2019. We elected the package of practical expedients which permits us to not reassess (1) whether any expired or existing contracts are or contain leases, (2) the lease classification for any expired or existing leases, and (3) any initial direct costs for any existing leases as of the effective date. We did not elect the hindsight practical expedient which permits entities to use hindsight in determining the lease term and assessing impairment. The adoption of the lease standard did not change our previously reported consolidated statements of operations and did not result in a cumulative catch-up adjustment to opening equity. The interest rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes its incremental borrowing rate, which is the rate incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. In calculating the present value of the lease payments, the Company elected to utilize its incremental borrowing rate based on the remaining lease terms as of the January 1, 2019 adoption date. Operating Leases Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred, if any. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Our lease has a remaining lease term of 2.25 years. The Company has elected the practical expedient to combine lease and non-lease components as a single component. The lease expense is recognized over the expected term on a straight-line basis. Operating leases are recognized on the balance sheet as right-of-use assets, current operating lease liabilities and non-current operating lease liabilities. The new standard also provides practical expedients and certain exemptions for an entity’s ongoing accounting. We have elected the short-term lease recognition exemption for all leases that qualify. This means, for those leases where the initial lease term is one year or less or for which the ROU asset at inception is deemed immaterial, we will not recognize ROU assets or lease liabilities. Those leases are expensed on a straight-line basis over the term of the lease. On January 1, 2020, the Company entered into a standard office lease for approximately 8,000 square feet of space, located in the Wolf Creek Industrial Building at 110 Spring Hill Dr. #10 Grass Valley, CA 95945. The lease has a term of five years, from January 1, 2020 through December 31, 2025, with a monthly rent of $4,861. As of September 30, 2023 and December 31, 2022, ROU assets and lease liabilities related to our operating lease is as follows: Schedule of Right of use of assets and lease liabilities September 30, December 31, 2023 2022 Right-of-use assets $ 121,455 $ 158,021 Current operating lease liabilities 51,716 49,171 Non-current operating lease liabilities 69,739 108,850 The following is a schedule, by years, of future minimum lease payments required under the operating lease: Schedule of future minimum lease payments Years Ending December 31, Operating Lease 2023 14,584 2024 58,334 2025 58,334 Total 131,252 Less imputed interest 9,797 Total liability $ 121,455

INTANGIBLES

INTANGIBLES	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLES	NOTE 6 – INTANGIBLES On August 20, 2021, the company entered into an Exclusive Distribution Agreement with South Pacific Traders Oy. Pursuant to the agreement, the company issued 50,000 Series A Convertible Preferred stock at $10 per share. South Pacific Traders will market BrewBilt Manufacturing equipment to the European Community and United Kingdom. Management determined that the 50,000 Series A Convertible Preferred to be issued as consideration for the exclusive distribution agreement is a finite-lived intangible asset and will be amortized over the five year term of the agreement. On January 17, 2022, the company issued 50,000 500,000 75,000 75,000

ACCRUED LIABILITIES

ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2023
Accrued Liabilities
ACCRUED LIABILITIES	NOTE 7 – ACCRUED LIABILITIES As of September 30, 2023 and December 31, 2022, accrued liabilities were comprised of the following: Schedule of Accrued Liabilities September 30, December 31, 2023 2022 Accrued liabilities Accrued wages $ 31,294 $ 31,294 Credit card 8,595 7,295 Payroll taxes 214,896 163,384 Sales tax payable 106,751 99,030 Warranty 5,000 5,000 Total accrued expenses $ 366,536 $ 306,003

BILLINGS IN EXCESS OF REVENUE A

BILLINGS IN EXCESS OF REVENUE AND EARNINGS IN EXCESS OF BILLINGS	9 Months Ended
	Sep. 30, 2023
Billings In Excess Of Revenue And Earnings In Excess Of Billings
BILLINGS IN EXCESS OF REVENUE AND EARNINGS IN EXCESS OF BILLINGS	NOTE 8 – BILLINGS IN EXCESS OF REVENUE AND EARNINGS IN EXCESS OF BILLINGS Billings in excess of revenue is related to contracted amounts that have been invoiced to customers for which remaining performance obligations must be completed before the Company can recognize the revenue. Earnings in excess of billings is related to the cost of sales associated with the customer jobs that are incomplete. Changes in unearned revenue for the nine months ended September 30, 2023 and the year ended December 31, 2022 were as follows: Schedule of Changes in Unearned Revenues September 30, December 31, 2023 2022 Unearned revenue, beginning of the period $ 1,266,940 $ 1,104,923 Billings in excess of revenue additions 738,786 1,565,019 Recognition of revenue (879,627 ) (1,403,002 ) Unearned revenue, end of the period $ 1,126,099 $ 1,266,940 As of September 30, 2023 and December 31, 2022, the Company has recorded $ 461,189 590,746

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2023
Convertible Notes Payable
CONVERTIBLE NOTES PAYABLE	NOTE 9 – CONVERTIBLE NOTES PAYABLE As of September 30, 2023 and December 31, 2022, convertible notes payable were comprised of the following: Schedule of Convertible Notes Payable Original Original Due Interest Conversion September 30, December 31, Note Amount Note Date Date Rate Rate 2023 2022 1800 Diagonal Lending 54,250 7/26/2022 7/26/2023 10% Variable $ — $ 54,250 Coventry Enterprises 200,000 6/9/2022 6/9/2023 18% Variable 220,825 — Emerging Corp Capital 110,000 10/31/2018 10/31/2019 24% Variable — 110,000 Fourth Man 110,000 10/3/2022 10/3/2023 12% Variable 77,335 110,000 Mammoth Corp 33,000 11/19/2020 8/19/2021 18% Variable 33,000 33,000 Mammoth Corp 60,000 12/30/2021 12/30/2022 18% Variable 60,000 60,000 Mammoth Corp 26,800 03/21/22 12/21/22 18% Variable 28,600 28,600 Mammoth Corp 20,000 2/27/2023 11/27/2023 0% Variable 20,000 — Mammoth Corp 24,000 4/3/2023 1/3/2024 0% Variable 24,000 — Mast Hill Fund 550,000 10/6/2021 10/6/2022 16% Variable 69,508 422,387 Mast Hill Fund 65,000 8/8/2022 8/8/2023 16% Variable — 65,000 Pacific Pier Capital 28,000 2/27/2023 2/27/2024 12% Variable 28,000 — Pacific Pier Capital 35,650 4/5/2023 4/5/2024 15% Variable 35,650 — Tri-Bridge Ventures 240,000 5/6/2021 5/6/2022 10% Variable 202,599 207,998 $ 799,517 $ 1,091,235 Debt discount (32,172 ) (97,853 ) Financing costs/Original issue discount (11,091 ) (26,844 ) Convertible notes payable, net of discount $ 756,254 $ 966,538 During the nine months ending September 30, 2023, the Company received proceeds from new convertible notes of $ 80,690 26,960 10,888,428,703 During the nine months ended September 30, 2023, the Company recorded interest expense of $ 118,321 113,139 As of September 30, 2023, we have not attained profitable operations and are dependent upon obtaining financing to pursue any extensive acquisitions and activities. NOTE 10 – PROMISSORY NOTES PAYABLE As of September 30, 2023 and December 31, 2022, promissory notes payable were comprised of the following: Original Original Due Interest September 30, December 31, Note Amount Note Date Date Rate 2023 2022 Auctus Fund, LLC $ 50,000 1/5/2021 1/5/2022 16% $ 50,000 $ 50,000 Auctus Fund, LLC 75,000 7/15/2021 7/15/2022 16% 75,000 75,000 Auctus Fund, LLC 100,000 9/14/2021 9/14/2022 16% 100,000 100,000 Coventry Enterprises, LLC 200,000 6/9/2022 6/9/2023 10% — 200,000 $ 225,000 $ 425,000 Financing costs/Original issue discount — (13,151 ) Promissory notes payable, net of discount $ 225,000 $ 411,849 On January 5, 2021, the Company received funding pursuant to a promissory note in the amount of $50,000, of which, $39,000 was received in cash and $11,000 was recorded as transaction fees. The note bears interest of 12% (increases to 16% per annum upon an event of default) and matures on January 5, 2022. As of December 31, 2022, the company has amortized $11,000 of the financing costs to the statement of operations. As of September 30, 2023, the note has a principal balance of $50,000 and accrued interest of $19,874. On July 15, 2021, the Company received funding pursuant to a promissory note in the amount of $75,000, of which $62,500 was received in cash and $12,500 was recorded as transaction fees. The note bears interest of 12% (increases to 16% per annum upon an event of default) and matures on July 15, 2022. As of December 31, 2022, the company has amortized $12,500 of the financing costs to the statement of operations. As of September 30, 2023, the note has a principal balance of $75,000 and accrued interest of $23,532. On September 14, 2021, the Company received funding pursuant to a promissory note in the amount of $100,000, of which, $82,500 was received in cash and $17,500 was recorded as transaction fees. The note bears interest of 12% (increases to 16% per annum upon an event of default) and matures on September 14, 2022. As of December 31, 2022, the company has amortized $17,500 of the financing costs to the statement of operations. As of September 30, 2023, the note has a principal balance of $100,000 and accrued interest of $28,701. On June 9, 2022, the Company received funding pursuant to a promissory note in the amount of $200,000, of which $170,000 was received in cash and $30,000 was recorded as transaction fees. The note bears interest of 10% (increases to 18% per annum upon an event of default), which is guaranteed and earned in full as of the issue date. The note matures on June 9, 2023. As of September 30, 2023, the company has amortized $30,000 of the financing costs to the statement of operations. On January 24, 2023, the Company defaulted on the note, and pursuant to the terms, the note became convertible, and the company reclassed $200,000 in principal and $20,000 in accrued interest to convertible notes payable.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	9 Months Ended
	Sep. 30, 2023
Derivative Liabilities
DERIVATIVE LIABILITIES	NOTE 11 – DERIVATIVE LIABILITIES During the nine months ended September 30, 2023, the Company valued the embedded conversion feature of the convertible notes and warrants. The Company uses the Black-Scholes option pricing model to estimate fair value for those instruments convertible into common shares at inception, at conversion or extinguishment date, and at each reporting date. The following table represents the Company’s derivative liability activity for the embedded conversion features for the nine months ended September 30, 2023: Schedule of Activity of Derivative Liabilities Notes Warrants Total Balance, beginning of period $ 1,088,633 $ 41,213 $ 1,129,846 Initial recognition of derivative liability 2,386,118 116,101 2,502,219 Derivative settlements (1,730,597 ) (25,041 ) (1,755,638 ) Loss (gain) on derivative liability valuation (371,901 ) (131,371 ) (503,272 ) Balance, end of period $ 1,372,253 $ 902 $ 1,373,155 Convertible Notes The fair value at the commitment date for the convertible notes and the revaluation dates for the Company’s derivative liabilities were based upon the following management assumptions as of September 30, 2023: Schedule of Company’s derivative liabilities upon management assumption Valuation date Expected dividends 0% Expected volatility 318.57% 358.52% Expected term .01 .52 years Risk free interest 5.28% 5.60% Warrants We account for common stock purchase warrants as derivative liabilities and debt issuance costs on the balance sheet at fair value, and changes in fair value during the periods presented in the statement of operations, which is revalued at each balance sheet date subsequent to the initial issuance of the warrant. The fair value at the commitment date for the warrants and the revaluation dates for the Company’s derivative liabilities were based upon the following management assumptions as of September 30, 2023: Schedule of Company’s derivative liabilities upon management assumption Valuation date Expected dividends 0% Expected volatility 579.66% 1529.05% Expected term 1.72 4.52 years Risk free interest 4.70% 5.03%

NOTE 12 _ WARRANTS

NOTE 12 – WARRANTS	9 Months Ended
	Sep. 30, 2023
Note 12 Warrants
NOTE 12 – WARRANTS	NOTE 12 – WARRANTS A summary of warrant activity for the nine months ended September 30, 2023 is as follows: Weighted-Average Weighted-Average Remaining Aggregate Warrants Shares Exercise Price Contractual Term Intrinsic Value Outstanding at December 31, 2022 (*) 524,827 $ 1.990 4.66 $ — Granted 4,031,667 — — — Exercised (50,452 ) — — — Forfeited or expired — — Outstanding at September 30, 2023 4,506,042 $ 0.183 4.45 $ — Exercisable at September 30, 2023 4,506,042 $ 0.183 4.45 $ — (*) The opening shares and exercise price were adjusted to reflect a reverse split at a ratio of 1-for-300 on March 23, 2022 The aggregate intrinsic value in the preceding tables represents the total pre-tax intrinsic value, based on options with an exercise price that is higher than the Company’s market stock price of $0.0002 on September 30, 2023.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13 – RELATED PARTY TRANSACTIONS Officer and Director Agreements Jef Lewis On January 1, 2023, the Company and Jef Lewis 15,000 250,000 84,865 1,665 On January 1, 2023, the Company entered into a Directors Agreement with Jef Lewis for a term of one year. In exchange for serving in this capacity, the Company will issue 15,000 Bennett Buchanan On January 1, 2023, the Company and Bennett Buchanan 15,000 250,000 115,588 3,693 On January 1, 2023, the Company entered into a Directors Agreement with Bennett Buchanan for a term of one year. In exchange for serving in this capacity, the Company will issue 15,000 On June 15, 2023, Mr. Buchanan submitted his resignation as a director and officer of the company. Sam Berry On January 1, 2023, the Company entered into a Directors Agreement with Sam Berry 15,000 On June 19, 2019, the Company entered into a Consulting Agreement with Mr. Samuel Berry. The agreement is for a term of one year and has been renewed each year upon mutual consent. Mr. Berry will receive an annual salary of $ 50,000 12,500 During the nine months ended September 30, 2023, the Company accrued $37,500 in fees in connection to his agreement. As of September 30, 2023, the Company owed Mr. Berry $ 190,667 Advances During the nine months ended September 30, 2023 and the year ended December 31, 2022, $33,568 and $14,237, respectively, was advanced to the company by Jef Lewis. BrewBilt Brewing Company BrewBilt Brewing Company works closely with BrewBilt Manufacturing Inc., which is also located in Grass Valley, California. The company’s CEO Jef Lewis is currently a director of BrewBilt Brewing. BrewBilt Manufacturing is supplying all necessary equipment to BrewBilt Brewing for its craft beer production. During the years ending December 31, 2022 and December 31, 2021, Brewbilt Brewing Company made payments of $485,209 and $450,000, respectively, to BrewBilt Manufacturing for fabrication of a brewery system. As of December 31, 2022, the majority of the brewing equipment was completed and delivered to BrewBilt Brewing. The equipment that was delivered and put into use has a sales price of $1,086,246, which was recognized as related party sales on the statement of operations on the 10-K financial statements. During the nine months ended September 30, 2023, the company delivered equipment in the amount of $32,856 to BrewBilt Brewing which has been recognized as related party sales on the statement of operations.

CONVERTIBLE PREFERRED STOCK

CONVERTIBLE PREFERRED STOCK	9 Months Ended
	Sep. 30, 2023
Convertible Preferred Stock
CONVERTIBLE PREFERRED STOCK	NOTE 14 – CONVERTIBLE PREFERRED STOCK Series A Convertible Preferred Stock On July 1, 2019, the Company filed a Certificate of Amendment to increase the number of authorized Series A Convertible Preferred Stock to 30,000,000 0.001 On March 30, 2023, Jef Lewis 8,000 80,000,000 During the nine months ended September 30, 2023, 20,324 427,466,665 134,612 The Series A Convertible Preferred Stock has been classified outside of permanent equity and liabilities since it embodies a conditional obligation that the Company may settle by issuing a variable number of equity shares and the monetary value of the obligation is based on a fixed monetary amount known at inception. Each share of the Series A Convertible Preferred Stock has a fixed value of $10 per share, has no voting rights, and is convertible into common stock at closing market price on the date of conversion. The Company has recorded $13,737,280, which represents 1,373,728 Series A Convertible Preferred Stock at $10 per share, issued and outstanding as of September 30, 2023, outside of permanent equity and liabilities. Preferred Stock Payable On January 1, 2023, the company agreed to issue 15,000 Jef Lewis Bennett Buchanan On January 1, 2023, the company agreed to issue 15,000 Jef Lewis Sam Berry Bennett Buchanan During the nine months ended September 30, 2023, the company agreed to issue 900 Convertible Series A shares at $10 per share to Christopher Bullock, pursuant to a Consulting Agreement.

PREFERRED STOCK

PREFERRED STOCK	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
PREFERRED STOCK	NOTE 15 – PREFERRED STOCK On March 28, 2017, the Company filed an amendment to its articles of incorporation designating 20,000 The Series B Voting Preferred Stock shall have the right to vote the shares on any matter requiring shareholder approval on the basis of 4 times the votes of all the issued and outstanding shares of common stock, as well as any issued and outstanding preferred stock. On November 22, 2019, President Jef Lewis 1,000 As of September 30, 2023, 1,000 1,000

COMMON STOCK

COMMON STOCK	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
COMMON STOCK	NOTE 16 – COMMON STOCK On December 1, 2022, the Company approved the authorization of a one for three hundred reverse stock split of the Company’s outstanding shares of common stock with a par value of $.0001. On March 30, 2023, Jef Lewis 8,000 80,000,000 During the nine months ended September 30, 2023, 20,324 427,466,665 During the nine months ended September 30, 2023, warrant holders exercised the warrants and the Company issued 416,666 During the nine months ended September 30, 2023, the holders of a convertible notes converted $515,717 of principal, $100,614 of accrued interest and $26,640 in conversion fees into 732,155,819 49,971 As of September 30, 2023, 30,000,000,000 1,166,839,338

INCOME TAX

INCOME TAX	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 17 – INCOME TAX Deferred income taxes are determined using the liability method for the temporary differences between the financial reporting basis and income tax basis of the Company’s assets and liabilities. Deferred income taxes are measured based on the tax rates expected to be in effect when the temporary differences are included in the Company’s tax return. Deferred tax assets and liabilities are recognized based on anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax bases. The deferred tax asset and the valuation allowance consist of the following at September 30, 2023: Schedule of Deferred Tax Assets and Valuation Allowance September 30, 2023 Net operating loss $ 2,302,006 Statutory rate 21 % Expected tax recovery 483,421 Change in valuation allowance (483,421 ) Income tax provision $ — Components of deferred tax asset: Non-capital tax loss carry-forwards 483,421 Less: valuation allowance (483,421 ) Net deferred tax asset $ — As of the date of this filing, the Company is not current in filing their tax returns. The last return filed by the Company was December 31, 2019, and the Company has not accrued any potential penalties or interest from that period forward. The Company will need to file returns for the year ending December 31, 2022, 2021 and 2020, which is still open for examination.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 18 – COMMITMENTS AND CONTINGENCIES Consulting Agreement On August 1, 2022, the Company entered into a Consulting Agreement with Christopher Bullock as a sales representative in India. The term of the agreement is for two years and may be terminated or extended upon mutual agreement of both parties pursuant with a ninety-day written notice. Upon execution of the agreement, the Company agreed to issue $10,000 of Series A Convertible Preferred stock to the Consultant. The Consultant will receive a monthly fee of $3,000, to be paid Series A Convertible Preferred stock, and will receive a 2% commission on gross sales for all products sold in India. As of September 30, 2023, the shares have not been issued and $34,000 has been recorded to Convertible preferred stock payable on the balance sheet. As of March 31, 2023, the Company has terminated this agreement. Operating Lease On January 1, 2020, the Company entered into a new office lease for space located in the Wolf Creek Industrial Building at 110 Spring Hill Dr. #10 Grass Valley, CA 95945 5 years 4,861 Service Agreements On October 1, 2022, the Company entered into a Platform Account Contract with SRAX, Inc, whereby the Company agreed to pay $30,000 for access to the SRAX platform for a period of 12-months from the effective date. The platform access fee is non-cancelable and will be deemed fully earned on the effective date of the Agreement. In addition, the Company agrees to a deliverable purchase fee for marketing advisory services in the amount of $270,000 which is due on the effective date. All fees will be paid in Convertible Preferred Series A stock.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 19 – SUBSEQUENT EVENTS Purchase Agreements On October 18, 2023, Maguire and Associates LLC purchased all convertible notes from Mammoth Corporation. On that date, the Mammoth notes had a principal and interest balance of $212,243. Maguire purchased the convertible notes for 35,000 shares of Series A Convertible Preferred stock. On November 1, 2023, Maguire and Associates LLC purchased the convertible note from Tri-Bridge Ventures, LLC, which had a principal and interest balance of $256,275. Maguire purchased the convertible note for 35,000 shares of Series A Convertible Preferred stock. Subsequent Issuances On October 4, 2023, the holder of a convertible note converted a total of $ 5,590 55,900,000 On October 5, 2023, 336 56,000,000 On October 11, 2023, the holder of a convertible note converted a total of $ 5,840 58,400,000 On October 12, 2023, the holder of a convertible note converted a total of $ 3,500 35,000,000 On October 16, 2023, the holder of a convertible note converted a total of $ 6,175 68,611,111 On October 16, 2023, the holder of a convertible note converted a total of $ 6,860 68,600,000 On October 18, 2023, 35,000 shares of Series A Convertible Preferred stock was issued to settle debt. On October 24, 2023, the holder of a convertible note converted a total of $ 7,540 75,400,000 The Company has evaluated subsequent events pursuant to ASC Topic 855 and has determined that there are no additional subsequent events to disclose.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Organization and Description of Business	Organization and Description of Business BrewBilt Manufacturing Inc., a Florida Corporation, designs and manufactures custom brewing and fermentation equipment for craft brewers dedicated to making specialty craft beer. BrewBilt brewhouses and tanks are fabricated by highly skilled local welders using best-in-class American stainless steel. BrewBilt’s proprietary systems are designed for talented brewer’s who proudly stand behind every pint of great beer. The company has spent 15 years designing brewhouse systems for hundreds of satisfied companies around the globe. Each brewery systems is customized for the customers needs. Our engineering and design team work closely with each customer in order to assure quality assurance and industry compliance. BrewBilt hand-crafts high quality brewing systems that are designed around specific brewing needs. Built by talented craftsmen in Northern California using the finest American 304 stainless steel. Every BrewBilt product features superior efficiency with an intuitive ergonomic design. From our powerful 10-bbl Pub system up to a 120-bbl production system, BrewBilt is there every step of the way during the life of your brewery. Retail dollar sales of craft beer increased 21%, to $26.8 billion, and now account for just under 27% of the $100 billion U.S. beer market (previously $94 billion). The primary reason for the larger dollar sales increase was the shift back in beer volume to bars and restaurants from packaged sales. The number of operating craft breweries continued to climb in 2021, reaching an all-time high of 9,118, including 1,886 microbreweries, 3,307 brewpubs, 3,702 taproom breweries, and 223 regional craft breweries. The total operating brewery count was 9,247, up from 9,025 in 2020. Throughout the year, there were 646 new brewery openings.
Financial Statement Presentation	Financial Statement Presentation The audited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Business Combinations	Business Combinations As per ASC 805-50 a common-control transaction does not meet the definition of a business combination because there is no change in control over the net assets. The accounting for these transactions is addressed in the “Transactions Between Entities Under Common Control”. The net assets are derecognized by the transferring entity and recognized by the receiving entity at the historical cost of the parent of the entities under common control. Any difference between the proceeds transferred or received and the carrying amounts of the net assets is recognized in equity in the transferring and receiving entities’ separate financial statements and eliminated in consolidation. The change in accounting principle is applied retroactively for all periods presented.
Fiscal year end	Fiscal year end The Company has selected December 31 as its fiscal year end.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported therein. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods may be based upon amounts that differ from these estimates.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments with maturities of 90 days or less from the date of purchase to be cash equivalents.
Revenue Recognition and Related Allowances	Revenue Recognition and Related Allowances The Company recognizes revenue when obligations under the terms of a contract with its customer are satisfied; generally, this occurs with the transfer of control of its products. Revenue is measured as the amount of consideration expected to be received in exchange for transferring products. If the conditions for revenue recognition are not met, the Company defers the revenue and related cost of sales until all conditions are met. As of September 30, 2023 and December 31, 2022, the Company has deferred $ 1,126,099 1,266,940 461,189 590,746
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are stated at the amount that management expects to collect from outstanding balances. Bad debts and allowances are provided based on historical experience and management’s evaluation of outstanding accounts receivable. Management evaluates past due or delinquency of accounts receivable based on the open invoices aged on due date basis. The allowance for doubtful accounts at September 30, 2023 and December 31, 2022 is $0.
Inventories	Inventories Inventories consist of raw materials, work in process and finished goods. Raw materials, which principally consist of raw stainless steel, raw stainless tubing, motors, pumps, and fittings, are stated at the lower of cost, determined on the first-in, first-out basis, or net realizable value. As of September 30, 2023 and December 31, 2022, the Company has inventory of $ 178,104 186,149
Capitalized distribution fees	Capitalized distribution fees The Company records its intangible assets at cost in accordance with ASC 350, Intangibles – Goodwill and Other. The Company reviews the intangible assets for impairment on an annual basis or if events or changes in circumstances indicate it is more likely than not that they are impaired. These events could include a significant change in the business climate, legal factors, a decline in operating performance, competition, sale, or disposition of a significant portion of the business, or other factors. If the review indicates the impairment, an impairment loss would be recorded for the difference of the value recorded and the new value. For the nine months ended September 30, 2023, and year ended December 31, 2022, there were no impairment losses recognized for intangible assets. The Company amortizes the capitalized distribution fees over the five-year term of the underlying distribution agreement.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long-lived assets, including definite-lived intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down first, followed by other long-lived assets of the operation to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. For the nine months ended September 30, 2023 and the year ended December 31, 2022, there were no impairment losses recognized for long-lived assets.
Warranty	Warranty The Company is a manufacturer of products which are shipped to our customers directly from the Company. For products that are made from raw materials, the Company offers a 6-year limited warranty. The parts provided by outside vendors as finished goods that are added to a system produced by the Company as components, have a manufacturers’ warranty that is passed on to the end user of the complete system. To date, BrewBilt has spent less than $5,000 over the past 5 years for repairs (under warranty) on products they have built, with most of the costs going to cover travel and lodging expenses. As of September 30, 2023 and December 31, 2022, the Company has recorded a liability of $ 5,000 5,000
Accounts Payable and Accrued Expenses	Accounts Payable and Accrued Expenses Accounts payable and accrued expenses are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the fiscal year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and services.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs is expanded. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels, and which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 - inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 - inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. Financial assets and liabilities measured at fair value on a recurring basis: Summary of the fair value of our derivative liabilities Input September 30, 2023 December 31, 2022 Level Fair Value Fair Value Derivative Liability 3 $ 1,373,155 $ 1,129,846 Total Financial Liabilities $ 1,373,155 $ 1,129,846 In management’s opinion, the fair value of convertible notes payable and advances payable is approximate to carrying value as the interest rates and other features of these instruments approximate those obtainable for similar instruments in the current market. Unless otherwise noted, it is management’s opinion that the Company is not exposed to significant interest, exchange or credit risks arising from these financial instruments. As of September 30, 2023 and December 31, 2022, the balances reported for cash, accounts receivable, prepaid expenses, accounts payable, and accrued liabilities, approximate the fair value because of their short maturities.
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815 “Derivatives and Hedging”. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.” ASC 815-40 “Derivatives and Hedging - Contracts in Entity’s Own Equity” provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
Debt issuance costs and debt discounts	Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the lives of the related financings on a basis that approximates the effective interest method. Costs and discounts are presented as a reduction of the related debt in the accompanying consolidated balance sheets.
Income Taxes	Income Taxes The Company records deferred taxes in accordance with FASB ASC No. 740, Income Taxes. As of the date of this filing, the Company is not current in filing their tax returns. The last return filed by the Company was December 31, 2019, and the Company has not accrued any potential penalties or interest from that period forward. The Company will need to file returns for the year ending December 31, 2022, 2021, and 2020, which is still open for examination.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC Topic 718-10, Compensation-Stock Compensation and ASC Subtopic 505-50, Equity-Based Payments to Non-Employees. Stock-based compensation expense recognized during the requisite services period is based on the value of share-based payment awards after reduction for estimated forfeitures. Forfeitures are estimated at the time of grant and are revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. During the nine months ended September 30, 2023 and 2022, the Company had stock-based compensation expense recognized in its statements of operations of $ 759,000 256,000
Basic and Diluted Loss Per Share	Basic and Diluted Loss Per Share In accordance with ASC Topic 280 – “Earnings Per Share”, the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding during the period after giving retroactive effect to the reverse stock splits affected on April 28, 2022 and March 23, 2023 (see Note 17). Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Although there were new accounting pronouncements issued or proposed by the FASB during the nine months ending September 30, 2023 and through the date of filing of this report, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its financial position or results of operations.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Summary of the fair value of our derivative liabilities	Financial assets and liabilities measured at fair value on a recurring basis: Summary of the fair value of our derivative liabilities Input September 30, 2023 December 31, 2022 Level Fair Value Fair Value Derivative Liability 3 $ 1,373,155 $ 1,129,846 Total Financial Liabilities $ 1,373,155 $ 1,129,846

PREPAID EXPENSES (Tables)

PREPAID EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2023
Prepaid Expenses
Schedule of Prepaid Expenses	As of September 30, 2023 and December 31, 2022, prepaid expenses consisted of the following: Schedule of Prepaid Expenses September 30, December 31, 2023 2022 Prepaid insurance expenses $ 4,131 $ 12,663 Prepaid legal fees 9,745 — Prepaid Expense $ 13,876 $ 12,663

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following at September 30, 2023 and December 31, 2022: Schedule of Property and Equipment September 30, December 31, 2023 2022 Computer Equipment $ 23,876 $ 23,876 Leasehold Improvements 131,890 131,890 Machinery 352,187 352,187 Software 23,183 23,183 Vehicles 6,717 6,717 Property, Plant and Equipment, Gross 537,853 537,853 Less accumulated amortization (23,183 ) (23,183 ) Less accumulated depreciation (342,852 ) (316,687 ) Property, Plant and Equipment, Net $ 171,818 $ 197,983

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2023
Leases
Schedule of Right of use of assets and lease liabilities	As of September 30, 2023 and December 31, 2022, ROU assets and lease liabilities related to our operating lease is as follows: Schedule of Right of use of assets and lease liabilities September 30, December 31, 2023 2022 Right-of-use assets $ 121,455 $ 158,021 Current operating lease liabilities 51,716 49,171 Non-current operating lease liabilities 69,739 108,850
Schedule of future minimum lease payments	The following is a schedule, by years, of future minimum lease payments required under the operating lease: Schedule of future minimum lease payments Years Ending December 31, Operating Lease 2023 14,584 2024 58,334 2025 58,334 Total 131,252 Less imputed interest 9,797 Total liability $ 121,455

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accrued Liabilities
Schedule of Accrued Liabilities	As of September 30, 2023 and December 31, 2022, accrued liabilities were comprised of the following: Schedule of Accrued Liabilities September 30, December 31, 2023 2022 Accrued liabilities Accrued wages $ 31,294 $ 31,294 Credit card 8,595 7,295 Payroll taxes 214,896 163,384 Sales tax payable 106,751 99,030 Warranty 5,000 5,000 Total accrued expenses $ 366,536 $ 306,003

BILLINGS IN EXCESS OF REVENUE_2

BILLINGS IN EXCESS OF REVENUE AND EARNINGS IN EXCESS OF BILLINGS (Tables)	9 Months Ended
	Sep. 30, 2023
Billings In Excess Of Revenue And Earnings In Excess Of Billings
Schedule of Changes in Unearned Revenues	Changes in unearned revenue for the nine months ended September 30, 2023 and the year ended December 31, 2022 were as follows: Schedule of Changes in Unearned Revenues September 30, December 31, 2023 2022 Unearned revenue, beginning of the period $ 1,266,940 $ 1,104,923 Billings in excess of revenue additions 738,786 1,565,019 Recognition of revenue (879,627 ) (1,403,002 ) Unearned revenue, end of the period $ 1,126,099 $ 1,266,940

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2023
Convertible Notes Payable
Schedule of Convertible Notes Payable	As of September 30, 2023 and December 31, 2022, convertible notes payable were comprised of the following: Schedule of Convertible Notes Payable Original Original Due Interest Conversion September 30, December 31, Note Amount Note Date Date Rate Rate 2023 2022 1800 Diagonal Lending 54,250 7/26/2022 7/26/2023 10% Variable $ — $ 54,250 Coventry Enterprises 200,000 6/9/2022 6/9/2023 18% Variable 220,825 — Emerging Corp Capital 110,000 10/31/2018 10/31/2019 24% Variable — 110,000 Fourth Man 110,000 10/3/2022 10/3/2023 12% Variable 77,335 110,000 Mammoth Corp 33,000 11/19/2020 8/19/2021 18% Variable 33,000 33,000 Mammoth Corp 60,000 12/30/2021 12/30/2022 18% Variable 60,000 60,000 Mammoth Corp 26,800 03/21/22 12/21/22 18% Variable 28,600 28,600 Mammoth Corp 20,000 2/27/2023 11/27/2023 0% Variable 20,000 — Mammoth Corp 24,000 4/3/2023 1/3/2024 0% Variable 24,000 — Mast Hill Fund 550,000 10/6/2021 10/6/2022 16% Variable 69,508 422,387 Mast Hill Fund 65,000 8/8/2022 8/8/2023 16% Variable — 65,000 Pacific Pier Capital 28,000 2/27/2023 2/27/2024 12% Variable 28,000 — Pacific Pier Capital 35,650 4/5/2023 4/5/2024 15% Variable 35,650 — Tri-Bridge Ventures 240,000 5/6/2021 5/6/2022 10% Variable 202,599 207,998 $ 799,517 $ 1,091,235 Debt discount (32,172 ) (97,853 ) Financing costs/Original issue discount (11,091 ) (26,844 ) Convertible notes payable, net of discount $ 756,254 $ 966,538

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Schedule of Activity of Derivative Liabilities	The following table represents the Company’s derivative liability activity for the embedded conversion features for the nine months ended September 30, 2023: Schedule of Activity of Derivative Liabilities Notes Warrants Total Balance, beginning of period $ 1,088,633 $ 41,213 $ 1,129,846 Initial recognition of derivative liability 2,386,118 116,101 2,502,219 Derivative settlements (1,730,597 ) (25,041 ) (1,755,638 ) Loss (gain) on derivative liability valuation (371,901 ) (131,371 ) (503,272 ) Balance, end of period $ 1,372,253 $ 902 $ 1,373,155
Convertible Debt Securities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Schedule of Company’s derivative liabilities upon management assumption	The fair value at the commitment date for the convertible notes and the revaluation dates for the Company’s derivative liabilities were based upon the following management assumptions as of September 30, 2023: Schedule of Company’s derivative liabilities upon management assumption Valuation date Expected dividends 0% Expected volatility 318.57% 358.52% Expected term .01 .52 years Risk free interest 5.28% 5.60%
Warrant [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Schedule of Company’s derivative liabilities upon management assumption	The fair value at the commitment date for the warrants and the revaluation dates for the Company’s derivative liabilities were based upon the following management assumptions as of September 30, 2023: Schedule of Company’s derivative liabilities upon management assumption Valuation date Expected dividends 0% Expected volatility 579.66% 1529.05% Expected term 1.72 4.52 years Risk free interest 4.70% 5.03%

NOTE 12 _ WARRANTS (Tables)

NOTE 12 – WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2023
Note 12 Warrants
A summary of warrant activity for the nine months ended September 30, 2023 is as follows:	A summary of warrant activity for the nine months ended September 30, 2023 is as follows: Weighted-Average Weighted-Average Remaining Aggregate Warrants Shares Exercise Price Contractual Term Intrinsic Value Outstanding at December 31, 2022 (*) 524,827 $ 1.990 4.66 $ — Granted 4,031,667 — — — Exercised (50,452 ) — — — Forfeited or expired — — Outstanding at September 30, 2023 4,506,042 $ 0.183 4.45 $ — Exercisable at September 30, 2023 4,506,042 $ 0.183 4.45 $ — (*) The opening shares and exercise price were adjusted to reflect a reverse split at a ratio of 1-for-300 on March 23, 2022

INCOME TAX (Tables)

INCOME TAX (Tables)	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Valuation Allowance	The deferred tax asset and the valuation allowance consist of the following at September 30, 2023: Schedule of Deferred Tax Assets and Valuation Allowance September 30, 2023 Net operating loss $ 2,302,006 Statutory rate 21 % Expected tax recovery 483,421 Change in valuation allowance (483,421 ) Income tax provision $ — Components of deferred tax asset: Non-capital tax loss carry-forwards 483,421 Less: valuation allowance (483,421 ) Net deferred tax asset $ —

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Fair Value, Recurring [Member] - Derivative [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities, Fair Value Disclosure	$ 1,373,155	$ 1,129,846
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities, Fair Value Disclosure	$ 1,373,155	$ 1,129,846

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Billings in Excess of Cost	$ 1,126,099	$ 1,266,940	$ 1,266,940	$ 1,104,923
Costs in Excess of Billings	461,189		590,746
Inventory, Net	178,104		186,149
Standard Product Warranty Accrual, Current	5,000		$ 5,000
Share-Based Payment Arrangement, Noncash Expense	$ 759,000	$ 256,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Equity, Attributable to Parent	$ 18,544,974	$ 17,383,256	$ 18,149,260	$ 17,567,037	$ 14,640,699	$ 15,911,129	$ 15,989,607	$ 16,138,003
Working Capital Deficit	$ 4,524,513

PREPAID EXPENSES (Details)

PREPAID EXPENSES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Prepaid Expenses
Prepaid insurance expenses	$ 4,131	$ 12,663
Prepaid legal fees	9,745
Prepaid Expense	$ 13,876	$ 12,663

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 537,853	$ 537,853
Less accumulated amortization	(23,183)	(23,183)
Less accumulated depreciation	(342,852)	(316,687)
Property, Plant and Equipment, Net	171,818	197,983
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	23,876	23,876
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	131,890	131,890
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	352,187	352,187
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	23,183	23,183
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 6,717	$ 6,717

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Additions			$ 0	$ 0
Property, Plant and Equipment, Disposals			0	0
Depreciation	$ 8,799	$ 11,028	$ 26,165	$ 40,900

LEASES (Details)

LEASES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Leases
Right-of-use assets	$ 121,455	$ 158,021
Current operating lease liabilities	51,716	49,171
Non-current operating lease liabilities	$ 69,739	$ 108,850

LEASES (Details 2)

LEASES (Details 2) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Leases
2023	$ 14,584
2024	58,334
2025	58,334
Total	131,252
Less imputed interest	9,797
Total liability	$ 121,455	$ 158,021

INTANGIBLES (Details Narrative)

INTANGIBLES (Details Narrative) - USD ($)		3 Months Ended	9 Months Ended
	Jan. 17, 2023	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Preferred stock payable converted to convertible preferred stock
Amortization of Capitalized Distribution Fees			$ 75,000	$ 75,000
Convertible Preferred Stock [Member] | Series A Preferred Stock [Member]
Preferred stock payable converted to convertible preferred stock in shares	50,000	50,000
Preferred stock payable converted to convertible preferred stock	$ 500,000	$ 500,000

ACCURED LIABILITIES (Details)

ACCURED LIABILITIES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Accrued liabilities
Accrued wages	$ 31,294	$ 31,294
Credit card	8,595	7,295
Payroll taxes	214,896	163,384
Sales tax payable	106,751	99,030
Warranty	5,000	5,000
Total accrued expenses	$ 366,536	$ 306,003

BILLINGS IN EXCESS OF REVENUE_3

BILLINGS IN EXCESS OF REVENUE AND EARNINGS IN EXCESS OF BILLINGS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Billings In Excess Of Revenue And Earnings In Excess Of Billings
Unearned revenue, beginning of the period	$ 1,266,940	$ 1,104,923
Billings in excess of revenue additions	738,786	1,565,019
Recognition of revenue	(879,627)	(1,403,002)
Unearned revenue, end of the period	$ 1,126,099	$ 1,266,940

BILLINGS IN EXCESS OF REVENUE_4

BILLINGS IN EXCESS OF REVENUE AND EARNINGS IN EXCESS OF BILLINGS (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Billings In Excess Of Revenue And Earnings In Excess Of Billings
Costs in Excess of Billings	$ 461,189	$ 590,746

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Short-Term Debt [Line Items]
Long-Term Debt, Gross	$ 799,517
Long-Term Debt, Gross	1,091,235
Long-Term Debt, Gross	799,517		$ 1,091,235
Amortization of Debt Discount (Premium)	(32,172)	$ (97,853)
Financing costs./Original issue discount	(11,091)	$ (26,844)
Convertible Notes Payable, Current	756,254		966,538
Eighteen Hundred Diagonal Lending [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 54,250
Derivative, Inception Date	Jul. 26, 2022
Derivative, Contract End Date	Jul. 26, 2023
Derivative, Variable Interest Rate	10%
Long-Term Debt, Gross
Long-Term Debt, Gross	54,250
Long-Term Debt, Gross			54,250
Coventry Enterprises [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 200,000
Derivative, Inception Date	Jun. 09, 2022
Derivative, Contract End Date	Jun. 09, 2023
Derivative, Variable Interest Rate	18%
Long-Term Debt, Gross	$ 220,825
Long-Term Debt, Gross
Long-Term Debt, Gross	220,825
Emerging Corp Capital [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 110,000
Derivative, Inception Date	Oct. 31, 2018
Derivative, Contract End Date	Oct. 31, 2019
Derivative, Variable Interest Rate	24%
Long-Term Debt, Gross
Long-Term Debt, Gross	110,000
Long-Term Debt, Gross			110,000
Fourth Man [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 110,000
Derivative, Inception Date	Oct. 03, 2022
Derivative, Contract End Date	Oct. 03, 2023
Derivative, Variable Interest Rate	12%
Long-Term Debt, Gross	$ 77,335
Long-Term Debt, Gross	110,000
Long-Term Debt, Gross	77,335		110,000
Mammoth Corp #1 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 33,000
Derivative, Inception Date	Nov. 19, 2020
Derivative, Contract End Date	Aug. 19, 2021
Derivative, Variable Interest Rate	18%
Long-Term Debt, Gross	$ 33,000
Long-Term Debt, Gross	33,000
Long-Term Debt, Gross	33,000		33,000
Mammoth Corp #2 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 60,000
Derivative, Inception Date	Dec. 30, 2021
Derivative, Contract End Date	Dec. 30, 2022
Derivative, Variable Interest Rate	18%
Long-Term Debt, Gross	$ 60,000
Long-Term Debt, Gross	60,000
Long-Term Debt, Gross	60,000		60,000
Mammoth Corp 3 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 26,800
Derivative, Inception Date	Mar. 21, 2022
Derivative, Contract End Date	Dec. 21, 2022
Derivative, Variable Interest Rate	18%
Long-Term Debt, Gross	$ 28,600
Long-Term Debt, Gross	28,600
Long-Term Debt, Gross	28,600		28,600
Mammoth Corp 4 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 20,000
Derivative, Inception Date	Feb. 27, 2023
Derivative, Contract End Date	Nov. 27, 2023
Derivative, Variable Interest Rate	0%
Long-Term Debt, Gross	$ 20,000
Long-Term Debt, Gross
Long-Term Debt, Gross	20,000
Mammoth Corp 5 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 24,000
Derivative, Inception Date	Apr. 03, 2023
Derivative, Contract End Date	Jan. 03, 2024
Derivative, Variable Interest Rate	0%
Long-Term Debt, Gross	$ 24,000
Long-Term Debt, Gross
Long-Term Debt, Gross	24,000
Mast Hill Fund 1 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 550,000
Derivative, Inception Date	Oct. 06, 2021
Derivative, Contract End Date	Oct. 06, 2022
Derivative, Variable Interest Rate	16%
Long-Term Debt, Gross	$ 69,508
Long-Term Debt, Gross	422,387
Long-Term Debt, Gross	69,508		422,387
Mast Hill Fund 2 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 65,000
Derivative, Inception Date	Aug. 08, 2022
Derivative, Contract End Date	Aug. 08, 2023
Derivative, Variable Interest Rate	16%
Long-Term Debt, Gross
Long-Term Debt, Gross	65,000
Long-Term Debt, Gross			65,000
Pacific Pier Capital 1 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 28,000
Derivative, Inception Date	Feb. 27, 2023
Derivative, Contract End Date	Feb. 27, 2024
Derivative, Variable Interest Rate	12%
Long-Term Debt, Gross	$ 28,000
Long-Term Debt, Gross
Long-Term Debt, Gross	28,000
Pacific Pier Capital 2 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 35,650
Derivative, Inception Date	Apr. 05, 2023
Derivative, Contract End Date	Apr. 05, 2024
Derivative, Variable Interest Rate	15%
Long-Term Debt, Gross	$ 35,650
Long-Term Debt, Gross
Long-Term Debt, Gross	35,650
Tri Bridge [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 240,000
Derivative, Inception Date	May 06, 2021
Derivative, Contract End Date	May 06, 2022
Derivative, Variable Interest Rate	10%
Long-Term Debt, Gross	$ 202,599
Long-Term Debt, Gross	207,998
Long-Term Debt, Gross	$ 202,599		$ 207,998

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Convertible Notes Payable
Proceeds from Convertible Debt	$ 80,690	$ 309,320
Change in Debt Discount Recorded	$ 26,960
Shares Issued for Convertible Notes Payable, Shares	10,888,428,703
Interest Expense, Long-Term Debt	$ 118,321
Interest Receivable	$ 113,139

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance, beginning of period	$ 1,129,846
Initial recognition of derivative liability	2,502,219
Derivative settlements	(1,755,638)	$ (1,283,795)
Loss (gain) on derivative liability valuation	(503,272)
Balance, end of period	1,373,155
Convertible Debt Securities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance, beginning of period	1,088,633
Initial recognition of derivative liability	2,386,118
Derivative settlements	(1,730,597)
Loss (gain) on derivative liability valuation	(371,901)
Balance, end of period	1,372,253
Warrant [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance, beginning of period	41,213
Initial recognition of derivative liability	116,101
Derivative settlements	(25,041)
Loss (gain) on derivative liability valuation	(131,371)
Balance, end of period	$ 902

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 2) - Convertible Debt Securities [Member]	9 Months Ended
	Sep. 30, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0%
Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate	318.57%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	4 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	5.28%
Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate	358.52%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	6 months 7 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	5.60%

DERIVATIVE LIABILITIES (Detai_3

DERIVATIVE LIABILITIES (Details 3) - Warrant [Member]	9 Months Ended
	Sep. 30, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0%
Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate	579.66%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	1 year 8 months 20 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	4.70%
Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate	1,529.05%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	4 years 6 months 8 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	5.03%

A summary of warrant activity f

A summary of warrant activity for the nine months ended September 30, 2023 is as follows: (Details) - Warrant [Member] - $ / shares		9 Months Ended	12 Months Ended
		Sep. 30, 2023	Dec. 31, 2022	[1]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Beginning Balance	[1]	524,827
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	[1]	$ 1.990
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term		4 years 5 months 12 days	4 years 7 months 28 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross		4,031,667
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period		(50,452)
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance		4,506,042	524,827
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance		$ 0.183	$ 1.990
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number		4,506,042
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price		$ 0.183
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		4 years 5 months 12 days
[1]The opening shares and exercise price were adjusted to reflect a reverse split at a ratio of 1-for-300 on March 23, 2022

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Jan. 01, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
Interest Receivable		$ 113,139		$ 113,139
Consulting fees		51,973	$ 28,500	89,773	$ 175,500
Jef Lewis
Related Party Transaction [Line Items]
Preferred Stock, Shares Issued	15,000
Salary and Wage, Officer, Excluding Cost of Good and Service Sold	$ 250,000
[custom:AccuredWages-0]		84,865		84,865
Interest Receivable		1,665		1,665
Bennett Buchanan
Related Party Transaction [Line Items]
Preferred Stock, Shares Issued	15,000
Salary and Wage, Officer, Excluding Cost of Good and Service Sold	$ 250,000
[custom:AccuredWages-0]		115,588		115,588
Interest Receivable		3,693		3,693
Sam Berry
Related Party Transaction [Line Items]
Preferred Stock, Shares Issued	15,000
Due to Other Related Parties		$ 190,667		$ 190,667
Sam Berry | Consultant Agreement [Member]
Related Party Transaction [Line Items]
Consulting fees					50,000
Consulting Fees Payable Quartely					$ 12,500

CONVERTIBLE PREFERRED STOCK (De

CONVERTIBLE PREFERRED STOCK (Details Narrative) - USD ($)				3 Months Ended						9 Months Ended
		Sep. 30, 2023	Mar. 30, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Jan. 01, 2023	Dec. 31, 2022	Jul. 01, 2019
Loss On Series A Conversion				$ 52,067			$ 35,702			$ 134,612	$ 145,572
Jef Lewis
Preferred Stock, Shares Issued												15,000
Bennett Buchanan
Preferred Stock, Shares Issued												15,000
Sam Berry
Preferred Stock, Shares Issued												15,000
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized		30,000,000		30,000,000						30,000,000			30,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001		$ 0.001						$ 0.001			$ 0.001
Preferred Stock, Shares Issued		1,373,728		1,373,728						1,373,728			1,394,052
Convertible Preferred Stock [Member] | Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized														30,000,000
Preferred Stock, Par or Stated Value Per Share														$ 0.001
Preferred Stock converted to Common Stock, Shares		20,324		2,511	14,613	11,200	4,760	205,185	23,720
Preferred Stock converted to Common Stock, Shares		(20,324)		(2,511)	(14,613)	(11,200)	(4,760)	(205,185)	(23,720)
Convertible Preferred Stock [Member] | Series A Preferred Stock [Member] | Jef Lewis
Preferred Stock converted to Common Stock, Shares			8,000
Preferred Stock converted to Common Stock, Shares			(8,000)
Common Stock [Member]
Preferred Stock converted to Common Stock, Shares	[1]			(369,366,665)	(54,100,000)		(39,667)	(688,118)	(10,100)
Preferred Stock converted to Common Stock, Shares	[1]			369,366,665	54,100,000		39,667	688,118	10,100
Common Stock [Member] | Jef Lewis
Preferred Stock converted to Common Stock, Shares		(427,466,665)	(80,000,000)
Preferred Stock converted to Common Stock, Shares		427,466,665	80,000,000
[1]Common share amounts and per share amounts in the financial statements reflect the one-for-three hundred reverse stock split and change in par value that was made effective on March 23, 2023.

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - shares	Mar. 28, 2017	Sep. 30, 2023	Jan. 01, 2023	Dec. 31, 2022	Nov. 22, 2019
Jef Lewis
Class of Stock [Line Items]
Preferred Stock, Shares Issued			15,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	20,000	1,000		1,000
Preferred Stock, Voting Rights	The Series B Voting Preferred Stock shall have the right to vote the shares on any matter requiring shareholder approval on the basis of 4 times the votes of all the issued and outstanding shares of common stock, as well as any issued and outstanding preferred stock.
Preferred Stock, Shares Issued		1,000		1,000
Preferred Stock, Shares Outstanding		1,000		1,000
Series B Preferred Stock [Member] | Jef Lewis
Class of Stock [Line Items]
Preferred Stock, Shares Issued					1,000

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)					3 Months Ended												9 Months Ended
		Sep. 30, 2023	Mar. 30, 2023	Dec. 01, 2022	Sep. 30, 2023		Jun. 30, 2023		Mar. 31, 2023		Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' Equity, Reverse Stock Split				On December 1, 2022, the Company approved the authorization of a one for three hundred reverse stock split of the Company’s outstanding shares of common stock with a par value of $.0001.
Loss On Conversion Of Debt					$ 5,100						$ 31,456						$ 49,971	$ 1,052,852
Common Stock, Shares Authorized		30,000,000,000			30,000,000,000												30,000,000,000		30,000,000,000
Common Stock, Shares, Issued		1,166,839,338			1,166,839,338												1,166,839,338		6,791,045
Common Stock, Shares, Outstanding		1,166,839,338			1,166,839,338												1,166,839,338		6,791,045
Convertible Preferred Stock [Member] | Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock converted to Common Stock, Shares		20,324			2,511		14,613		11,200		4,760		205,185		23,720
Preferred Stock converted to Common Stock, Shares		(20,324)			(2,511)		(14,613)		(11,200)		(4,760)		(205,185)		(23,720)
Common Stock, Shares, Outstanding		1,373,728			1,373,728		1,376,239		1,382,852		1,364,052		1,368,812		1,363,497		1,373,728	1,364,052	1,394,052	1,329,717
Convertible Preferred Stock [Member] | Series A Preferred Stock [Member] | Jef Lewis
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock converted to Common Stock, Shares			8,000
Preferred Stock converted to Common Stock, Shares			(8,000)
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock converted to Common Stock, Shares	[1]				(369,366,665)		(54,100,000)				(39,667)		(688,118)		(10,100)
Preferred Stock converted to Common Stock, Shares	[1]				369,366,665		54,100,000				39,667		688,118		10,100
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period									416,666	[1]	145,053	[1]					416,666
Debt Conversion, Converted Instrument, Shares Issued					488,250,000	[1]	234,303,609	[1]	9,602,210	[1]	1,065,296	[1]	26,353	[1]	42,052	[1]	732,155,819
Common Stock, Shares, Outstanding	[1]	1,166,839,338			1,166,839,338		309,222,673		100,809,977		2,119,905		870,089		142,258		1,166,839,338	2,119,905	6,791,045	90,106
Common Stock [Member] | Jef Lewis
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock converted to Common Stock, Shares		(427,466,665)	(80,000,000)
Preferred Stock converted to Common Stock, Shares		427,466,665	80,000,000
[1]Common share amounts and per share amounts in the financial statements reflect the one-for-three hundred reverse stock split and change in par value that was made effective on March 23, 2023.

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Net operating loss	$ 2,302,006		$ 2,302,006
Statutory rate			2,100%
Expected tax recovery			$ 483,421
Change in valuation allowance			(483,421)
Income tax provision
Components of deferred tax asset:
Non-capital tax loss carry-forwards	483,421		483,421
Less: valuation allowance	(483,421)		(483,421)
Net deferred tax asset

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended
	Jan. 01, 2020	Jan. 31, 2020	Jan. 02, 2020
Commitments and Contingencies Disclosure [Abstract]
Lessor, Operating Lease, Description	Wolf Creek Industrial Building at 110 Spring Hill Dr. #10 Grass Valley, CA 95945
Lessor, Operating Lease, Term of Contract			5 years
Payments for Rent		$ 4,861

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)										3 Months Ended												9 Months Ended
		Nov. 12, 2023	Oct. 24, 2023	Oct. 16, 2023	Oct. 16, 2023	Oct. 11, 2023	Oct. 05, 2023	Oct. 04, 2023	Sep. 30, 2023	Sep. 30, 2023		Jun. 30, 2023		Mar. 31, 2023		Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Sep. 30, 2023
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Amount										$ 141,705		$ 370,943		$ 153,654		$ 343,031		$ 92,939		$ 1,342,016
Common Stock [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Amount										$ 48,825		$ 23,430		$ 960		$ 107		$ 3		$ 4
Debt Conversion, Converted Instrument, Shares Issued										488,250,000	[1]	234,303,609	[1]	9,602,210	[1]	1,065,296	[1]	26,353	[1]	42,052	[1]	732,155,819
Preferred Stock converted to Common Stock, Shares	[1]									(369,366,665)		(54,100,000)				(39,667)		(688,118)		(10,100)
Preferred Stock converted to Common Stock, Shares	[1]									369,366,665		54,100,000				39,667		688,118		10,100
Convertible Preferred Stock [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Amount
Preferred Stock converted to Common Stock, Shares									20,324	2,511		14,613		11,200		4,760		205,185		23,720
Preferred Stock converted to Common Stock, Shares									(20,324)	(2,511)		(14,613)		(11,200)		(4,760)		(205,185)		(23,720)
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Preferred Stock converted to Common Stock, Shares							(56,000,000)
Preferred Stock converted to Common Stock, Shares							56,000,000
Subsequent Event [Member] | Convertible Preferred Stock [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred Stock converted to Common Stock, Shares							336
Preferred Stock converted to Common Stock, Shares							(336)
Subsequent Event [Member] | Convertible Notes Payable [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Amount		$ 3,500	$ 7,540	$ 6,860	$ 6,175	$ 5,840		$ 5,590
Subsequent Event [Member] | Convertible Notes Payable [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		35,000,000	75,400,000	68,600,000	68,611,111	58,400,000		55,900,000
[1]Common share amounts and per share amounts in the financial statements reflect the one-for-three hundred reverse stock split and change in par value that was made effective on March 23, 2023.