Sigyn Therapeutics (SIGY) 10-K 1 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Apr. 01, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	Reign Sapphire Corp
Entity Central Index Key	0001642159
Document Type	10-K
Trading Symbol	RSAP
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 499,318
Entity Common Stock, Shares Outstanding		81,272,408
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash	$ 7,497	$ 9,592
Inventory	723,595	726,140
Prepaid expenses		15,086
Current assets of discontinued operations and assets held for sale	2,096	9,730
Total current assets	733,188	760,548
Equipment, net	15,530	25,278
Intangible assets, net	113,331	178,517
Noncurrent assets of discontinued operations and assets held for sale		1,106,736
Total assets	862,049	2,071,079
Current liabilities:
Accounts payable	22,710	72,581
Due to related party	1,246,805	721,434
Accrued compensation - related party	1,239,750	1,036,000
Common stock payable		79,625
Short term notes payable, less unamortized debt issuance costs of $27,750 and $70,000 at December 31, 2018 and 2017, respectively	103,770	19,051
Convertible notes payable, less unamortized debt discount of $0 and $224,904 at December 31, 2018 and 2017, respectively	1,731,504	1,212,600
Derivative liabilities		470,839
Other current liabilities	69,774	54,188
Current liabilities of discontinued operations and assets held for sale	162,978	498,635
Total current liabilities	4,577,291	4,164,953
Total liabilities	4,577,291	4,164,953
Shareholders' deficit
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, 1 and 1 share issued and outstanding at December 31, 2018 and 2017, respectively
Common stock, $0.0001 par value, 150,000,000 shares authorized; 81,272,408 and 53,276,676 shares issued and outstanding at December 31, 2018 and 2017, respectively	8,128	5,328
Additional paid-in-capital	9,277,899	8,281,793
Accumulated deficit	(13,001,269)	(10,380,995)
Total shareholders' deficit	(3,715,242)	(2,093,874)
Total liabilities and shareholders' deficit	$ 862,049	$ 2,071,079

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Unamortized debt issuance costs	$ 27,750	$ 70,000
Debt discount on convertible notes, current	$ 0	$ 224,904
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	10,000,000	10,000,000
Preferred stock, issued	1	1
Preferred stock, outstanding	1	1
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized	150,000,000	150,000,000
Common stock, issued	81,272,408	53,276,676
Common stock, outstanding	81,272,408	53,276,676

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Net revenues	$ 28,348	$ 38,434
Cost of Sales	9,712	21,431
Gross Profit	18,636	17,003
Operating expenses:
Advertising and marketing expenses	45,949	74,534
Stock based compensation - related party	114,978	919,570
General and administrative	862,412	1,051,219
Total operating expenses	1,023,339	2,045,323
Loss from operations	(1,004,703)	(2,028,320)
Other (income) expense:
Change in fair value of warrant liabilities		181,896
Change in fair value of derivative liabilities	(530,838)	(86,856)
Extinguishment of debt	535,039	691,361
Modification of derivatives		238,935
Impairment of long term assets	942,736
Interest expense	352,837	790,841
Total other expense, net	1,299,774	1,816,177
Loss before income taxes and discontinued operations	(2,304,477)	(3,844,497)
Income taxes	800	800
Loss from continuing operations	(2,305,277)	(3,845,297)
Discontinued operations	(314,997)	(405,967)
Net loss	$ (2,620,274)	$ (4,251,264)
Net loss per share from continuing operations, basic and diluted	$ (0.04)	$ (0.08)
Net loss per share from discontinued operations, basic and diluted	0	(0.01)
Net loss per share total, basic and diluted (in dollars per share)	$ (0.04)	$ (0.09)
Weighted average number of shares outstanding
Basic and diluted (in shares)	65,069,763	47,093,401

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' DEFICIT - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at beginning at Dec. 31, 2016		$ 4,342	$ 5,433,552	$ (6,129,731)	$ (691,837)
Balance at beginning (in shares) at Dec. 31, 2016		43,414,687
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued to advisory board for services		$ 34	55,383		55,417
Shares issued to advisory board for services (in shares)		341,667
Shares issued in conjunction with note payable		$ 150	104,850		105,000
Shares issued in conjunction with note payable (in shares)		1,500,000
issuance of common stock and warrants with short-term convertible notes		$ 83	163,088		163,171
issuance of common stock and warrants with short-term convertible notes (in shares)		833,354
Stock based compensation - related party			45,391		45,391
Preferred right issued to CEO - related party			270,000		270,000
Preferred right issued to CEO - related party (in shares)	1
Shares issued for services		$ 686	755,198		755,884
Shares issued for services (in shares)		6,861,768
Shares issued for payment of accounts payable		$ 15	14,970		14,985
Shares issued for payment of accounts payable (in shares)		150,000
Shares issued to employees for compensation		$ 18	16,902		16,920
Shares issued to employees for compensation (in shares)		175,200
Reclassification of warrants to equity			1,422,459		1,422,459
Net loss				(4,251,264)	(4,251,264)
Balance at end at Dec. 31, 2017		$ 5,328	8,281,793	(10,380,995)	(2,093,874)
Balance at end (in shares) at Dec. 31, 2017	1	53,276,676
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued to advisory board for services		$ 10	2,380		2,390
Shares issued to advisory board for services (in shares)		100,000
Redeemable shares issued in conjunction with note payable		$ 300	103,260		103,560
Redeemable shares issued in conjunction with note payable (in shares)		3,000,000
Shares issued in conjunction with note payable		$ 60	55,440		55,500
Shares issued in conjunction with note payable (in shares)		600,000
issuance of common stock and warrants with short-term convertible notes		$ 83	65,423		65,506
issuance of common stock and warrants with short-term convertible notes (in shares)		833,332
Shares issued in conjunction with modification of note payable		$ 490	327,432		327,922
Shares issued in conjunction with modification of note payable (in shares)		4,895,650
Preferred right issued to CEO - related party
Shares issued for services		$ 547	229,974		230,521
Shares issued for services (in shares)		5,468,750
Shares issued for payment of accounts payable		$ 1,300	204,465		205,765
Shares issued for payment of accounts payable (in shares)		13,000,000
Shares issued to employees for compensation		$ 10	7,732		7,742
Shares issued to employees for compensation (in shares)		98,000
Reclassification of warrants to equity
Net loss				(2,620,274)	(2,620,274)
Balance at end at Dec. 31, 2018		$ 8,128	$ 9,277,899	$ (13,001,269)	$ (3,715,242)
Balance at end (in shares) at Dec. 31, 2018	1	81,272,408

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net loss	$ (2,620,274)	$ (4,251,264)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Stock based compensation issued to employees	7,742	16,920
Stock based compensation - related party	2,390	45,391
Preferred share issued to CEO - related party		270,000
Depreciation expense	12,698	13,712
Amortization expense	234,688	222,081
Interest expense in conjunction with debt issuance		368,778
Accretion of debt discount	340,216	415,237
Change in derivative liabilities	(530,838)	(86,856)
Change in warrant liabilities		181,896
Modification of warrant and derivative liabilities		238,935
Loss on extinguishment of debt	535,039	691,361
Amortization of stock issued for future services	13,750
Estimated fair market value of stock issued for services	230,521	811,301
Impairment of long-term assets	942,736
Changes in operating assets and liabilities:
Accounts receivable	7,634	(9,730)
Inventory	2,545	(2,538)
Prepaid expenses	1,336	(15,086)
Accounts payable	(138,805)	177,068
Due to related party	525,371	280,687
Accrued compensation - related party	203,750	260,000
Common stock payable		79,625
Deferred revenue	(59,478)	2,635
Estimated fair value of contingent payments, net	(8,932)	(136,554)
Other current liabilities	11,799	26,398
Net cash used in operating activities	(286,112)	(400,003)
Cash flows from investing activities:
Acquisition of intangible assets	(5,502)	(78,128)
Purchases of computer equipment	(2,950)	(940)
Net cash used in investing activities	(8,452)	(79,068)
Cash flows from financing activities:
Proceeds from short-term convertible notes, net of debt issuance costs	250,000	250,005
Proceeds from short-term notes, net of debt issuance costs	155,020	149,504
Repayments of short term notes	(112,551)	(60,453)
Net cash provided by financing activities	292,469	339,056
Net decrease in cash	(2,095)	(140,015)
Cash at beginning of period	9,592	149,607
Cash at end of period	7,497	9,592
Cash paid during the period for:
Interest
Income taxes		800
Non-cash investing and financing activities:
Common stock issued for payment of accounts payable	205,765	14,985
Common stock and warrants issued in conjunction with convertible notes payable	169,066
Common stock issued in conjunction with notes payable	55,500	105,000
Common stock issued to third party in conjunction with debt issuance		163,171
Warrants issued to third party in conjunction with debt issuance		290,612
Embedded derivative issued in conjunction with notes payable		165,000
Reclassification of warrants to equity		1,422,459
Warrants issued to third party in conjunction with convertible notes payable	36,739
Debt issuance costs in conjunction with convertible notes payable	44,000
Deferred interest payable issued in conjunction with convertible notes payable	29,400
Reclassification of common stock payable to equity for shares issued	$ 156,656

ORGANIZATION AND PRINCIPAL ACTI

ORGANIZATION AND PRINCIPAL ACTIVITIES	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND PRINCIPAL ACTIVITIES	NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES Corporate History and Background Reign Sapphires - Continuing Operations: Reign Sapphire Corporation was established on December 15, 2014 in the State of Delaware as a vertically integrated “source to retail” model for sapphires – rough sapphires to finished jewelry; a color gemstone brand; and a jewelry brand featuring Australian sapphires. The Company acquired its Coordinates Collection and Le Bloc brands and the assets related to the production and sale of it on December 1, 2016. The Company is focusing its marketing initiatives on: (1) Direct-to-Consumer (“D2C”) ecommerce marketing to attract customers to the reignsappires.com website, (2) Business-to-Business (“B2B”) marketing and sales efforts, to establish distribution partners such as high-end fashion retailers. The Company started as UWI Holdings Corporation (previously known as Australian Sapphire Corporation) (“UWI”) and was established on May 31, 2013 in the Province of New Brunswick, Canada. On December 31, 2014, UWI entered into an Agreement of Conveyance, Transfer and Assignment of Assets and Assumption of Obligations with Reign Corporation, pursuant to which UWI transferred all of its net assets to Reign. The sole shareholder of UWI along with his spouse retained 100% ownership of Reign and were issued 27,845,000 of Reign common shares in exchange for the 16,000,250 outstanding shares of UWI. There was no significant tax consequence to this exchange. As a result, Reign is considered to be the continuation of the predecessor UWI. All historical financial information prior to the reorganization is that of UWI. On March 17, 2017, the shareholders of the Company approved an amendment to the Company’s Certificate of Incorporation to designate 1 share of the Company’s authorized 10,000,000 shares of Preferred Stock as Series A Preferred Stock (“Series A Preferred Stock”), which shall vote with the Common Stock, and shall be entitled to fifty-one percent (51%) of the total votes of Common Stock on all such matters voted on. The Company has begun its planned principal operations, and accordingly, the Company has prepared its consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Coordinates Collections - Discontinued Operations: On December 1, 2016, substantially all of the operating assets of Coordinates Collection, Inc. (“CCI” or “Coordinates Collection”) was acquired by Reign Sapphire ( RGNP (see “ is a Beverly Hills-based, direct-to-consumer, branded and custom jewelry company. On January 1, 2019, Reign Brands, Inc., a subsidiary of Reign Sapphire Corporation, entered into an Asset Purchase Agreement (the “Agreement”) with Co-Op Jewelers LLC (“Co-Op”), whereby Reign Brands, Inc. sold operating assets of Reign Brands, Inc., consisting of substantially all of the assets related to Coordinates Collection (“CC”). On January 1, 2019 (the “Closing Date”), the parties executed the Asset Purchase Agreement and the final exhibits. Upon the closing of the Agreement, Reign Brands, Inc. sold substantially all of the operating assets of the CC business, consisting of fixed assets and intellectual property in exchange for an aggregate of $100,000 in cash. The Agreement contained customary closing conditions.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 2 – BASIS OF PRESENTATION The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include all adjustments necessary for the fair presentation of the Company’s financial position for the periods presented. The Company currently operates in one business segment. The Company is not organized by market and is managed and operated as one business. A single management team reports to the chief operating decision maker, the Chief Executive Officer, who comprehensively manages the entire business. The Company does not currently operate any separate lines of businesses or separate business entities. Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of approximately $13,001,000 and $10,381,000 at December 31, 2018 and 2017, respectively, had a working capital deficit of $3,844,000 and $3,404,000 at December 31, 2018 and 2017, respectively, had a net losses of approximately $2,620,000 and $4,251,000 for the years ended December 31, 2018 and 2017, and net cash used in operating activities of approximately $286,000 and $400,000 for the years ended December 31, 2018 and 2017, respectively, with limited revenue earned since inception, and a lack of operational history. These matters raise substantial doubt about the Company’s ability to continue as a going concern. While the Company is attempting to expand operations and increase revenues, the Company’s cash position may not be significant enough to support the Company’s daily operations. Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern. While management believes in the viability of its strategy to generate revenues and in its ability to raise additional funds, there can be no assurances to that effect or on terms acceptable to the Company. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate revenues. Our current burn rate to maintain the minimal level of operations for us to be in a position to execute our business plan upon funding is anticipated to be no greater than $25,000 per month in cash and Joseph Segelman, our President and CEO, has agreed to underwrite these costs until we are then able to begin execution of our business plan. In addition, until we begin execution of our business plan, we will continue to defer and accrue salaries and thus will not require cash to make payments under employment agreements. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s consolidated financial statements. The consolidated financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to GAAP and have been consistently applied in the preparation of the consolidated financial statements. Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Reign Brands, Inc. All significant intercompany accounts and transactions are eliminated in consolidation. Use of Estimates The preparation of these consolidated financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the consolidated financial statements. The more significant estimates and assumptions by management include among others: inventory valuation, derivative liabilities, warrant liabilities, common stock and option valuation, valuation of acquired intangible assets. and the recoverability of intangibles. The current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions. Cash The Company’s cash is held in bank accounts in the United States and is insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. The Company has not experienced any cash losses. Income Taxes Income taxes are accounted for under an asset and liability approach. This process involves calculating the temporary and permanent differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The temporary differences result in deferred tax assets and liabilities, which would be recorded on the Balance Sheets in accordance with ASC 740, which established financial accounting and reporting standards for the effect of income taxes. The likelihood that its deferred tax assets will be recovered from future taxable income must be assessed and, to the extent that recovery is not likely, a valuation allowance is established. Changes in the valuation allowance in a period are recorded through the income tax provision in the consolidated Statements of Operations. ASC 740-10-30 was adopted from the date of its inception. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s consolidated financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax positions taken or expected to be taken on a tax return. Under ASC 740-10, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Additionally, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As a result of the implementation of ASC 740-10, the Company does not have a liability for unrecognized income tax benefits. Advertising and Marketing Costs Advertising and marketing costs are recorded as general and administrative expenses when they are incurred. Advertising and marketing expenses were recorded of approximately $364,000 ($46,000 from continuing operations and $318,000 from discontinued operations) and $533,000 ($75,000 from continuing operations and $458,000 from discontinued operations) for the years ended December 31, 2018 and 2017, respectively. Comprehensive Income Comprehensive income is reported in accordance with FASB ASC Topic 220 “Comprehensive Income,” which established standards for reporting and displaying comprehensive income and its components in a financial statement that is displayed with the same prominence as other financial statements. Total comprehensive income is defined as all changes in shareholders’ equity during a period, other than those resulting from investments by and distributions to shareholders (i.e., issuance of equity securities and dividends). Generally, total comprehensive income (loss) equals net income (loss) plus or minus adjustments for currency translation. There are no items other than net loss affecting comprehensive loss for the years ended December 31, 2018 and 2017. Revenue Recognition On January 1, 2018, the Company adopted Accounting Standards Codification ASC 606 (“ASC 606”), Revenue from Contracts with Customers, Revenue Recognition The Company generates all of its revenue from contracts with customers. The Company recognizes revenue when we satisfy a performance obligation by transferring control of the promised services to a customer in an amount that reflects the consideration that we expect to receive in exchange for those services. The Company determines revenue recognition through the following steps: 1. Identification of the contract, or contracts, with a customer. 2. Identification of the performance obligations in the contract. 3. Determination of the transaction price. 4. Allocation of the transaction price to the performance obligations in the contract 5. Recognition of revenue when, or as, we satisfy a performance obligation. At contract inception, the Company assesses the services promised in our contracts with customers and identify a performance obligation for each promise to transfer to the customer a service (or bundle of services) that is distinct. To identify the performance obligations, the Company considers all of the services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. The Company allocates the entire transaction price to a single performance obligation. A description of our principal revenue generating activities are as follows: Retail sales Wholesale sales Revenue is recognized from retail and wholesale sales when the product is shipped to the customer, provided that collection of the resulting receivable is reasonably assured. Credit is granted for wholesale sales generally for terms of 7 to 90 days, based on credit evaluations. No allowance has been provided for uncollectible accounts. Management has evaluated the receivables and believes they are collectable based on the nature of the receivables, historical experience of credit losses, and all other currently available evidence. Discounts are recorded as a reduction of the transaction price. Revenue excludes any amounts collected on behalf of third parties, including sales taxes. The Company evaluates whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. Generally, when the Company is primarily obligated in a transaction, are subject to inventory risk, have latitude in establishing prices and selecting suppliers, or have several but not all of these indicators, revenue is recorded at the gross sale price. The Company generally records the net amounts as commissions earned if we are not primarily obligated and do not have latitude in establishing prices. The Company records all revenue transactions at the gross sale price. There is a no return policy. The return policy is currently being evaluated to be more in line with industry standards. Deferred revenue Deferred revenue consists of customer orders paid in advance of the delivery of the order. Deferred revenue is classified as short-term as the typical order ships within approximately three weeks of placing the order. Deferred revenue is recognized as revenue when the product is shipped to the customer and all other revenue recognition criteria have been met. Deferred revenue totaling $21,977 and $81,455 as of December 31, 2018 and December 31, 2017, respectively, is included in current liabilities in the accompanying consolidated Balance Sheets. Inventories Reign Sapphire Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of December 31, 2018 and 2017, the Company carried primarily loose sapphire jewels, jewelry for sale on our website, and jewelry held as samples. Samples are used to show potential customers what the jewelry would look like. Promotional items given to customers that are not expected to be returned will be removed from inventory and expensed. There have been no promotional items given to customers as of December 31, 2018. The Company performs its own in-house assessment based on gem guide and the current market price for metals to value its inventory on an annual basis or if circumstances dictate sooner to determine if the estimated fair value is greater or less than cost. In addition, the inventory is reviewed each quarter by the Company against industry prices from gem-guide and if there is a potential impairment, the Company would appraise the inventory. The estimated fair value is subject to significant change due to changes in popularity of cut, perceived grade of the clarity of the sapphires, the number, type and size of inclusions, the availability of other similar quality and size sapphires, and other factors. As a result, the internal assessed value of the sapphires could be significantly lower from the current estimated fair value. Loose sapphire jewels do not degrade in quality over time. The estimated fair value per management’s internal assessment is greater than the cost, therefore, there is no indicator of impairment as of December 31, 2018. CCI and Le Bloc CCI and Le Bloc products are outsourced to a third party for manufacture, made to order, and when completed are shipped to the customer. The inventory for CCI and Le Bloc are considered immaterial as of December 31, 2018 and December 31, 2017. Property and Equipment Property and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally five years. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. Fixed assets are examined for the possibility of decreases in value when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Business Combinations Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable intangible assets is based on detailed valuations that use information and assumptions provided by management, including expected future cash flows. We allocate any excess purchase price over the fair value of the net assets and liabilities acquired to goodwill. Identifiable intangible assets with finite lives are amortized over their useful lives. Acquisition-related costs, including advisory, legal, accounting, valuation and other costs, are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. Intangible Assets and Goodwill Goodwill is the cost of an acquisition less the fair value of the net assets of the acquired business. Intangible assets consist primarily of tradenames, proprietary designs, developed technology – website, and developed technology – Ipad application. Our intangible assets are being amortized on a straight-line basis over a period of three to ten years. Impairment of Long-lived Assets and Goodwill We evaluate goodwill for impairment annually in the fourth quarter, and whenever events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit containing goodwill is less than its carrying amount. The goodwill impairment test consists of a two-step process, if necessary. The first step is to compare the fair value of a reporting unit to its carrying value, including goodwill. We typically use discounted cash flow models to determine the fair value of a reporting unit. The assumptions used in these models are consistent with those we believe hypothetical marketplace participants would use. If the fair value of the reporting unit is less than its carrying value, the second step of the impairment test must be performed in order to determine the amount of impairment loss, if any. The second step compares the implied fair value of the reporting unit’s goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit’s goodwill exceeds its implied fair value, an impairment charge is recognized in an amount equal to that excess. There was an impairment charge of $481,947 and $0 for the years ended December 31, 2018 and 2017, respectively. We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. There was an impairment charge of $460,789 and $0 for the years ended December 31, 2018 and 2017, respectively. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. Fair Value of Financial Instruments The provisions of accounting guidance, FASB Topic ASC 825 requires all entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value, and defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of December 31, 2018 and 2017, the fair value of cash, accounts receivable, accounts payable, accrued expenses, notes payable, and convertible debt approximated carrying value due to the short maturity of the instruments, quoted market prices or interest rates which fluctuate with market rates. Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. There were no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The warrant and the embedded derivative liabilities are recognized at fair value on a recurring basis at December 31, 2018 and are Level 3 measurements (see Note 8). There have been no transfers between levels. The derivatives are evaluated under the hierarchy of ASC 480-10, ASC Paragraph 815-25-1 and ASC Subparagraph 815-10-15-74 addressing embedded derivatives. The fair value of the Level 3 financial instruments was performed internally by the Company using Monte Carlo valuation method. The following table summarize the Company’s fair value measurements by level at December 31, 2018 for the assets measured at fair value on a recurring basis: Level 1 Level 2 Level 3 Derivative liability $ — — $ — The following table summarize the Company’s fair value measurements by level at December 31, 2017 for the assets measured at fair value on a recurring basis: Level 1 Level 2 Level 3 Derivative liability $ — — $ 470,839 The carrying values of the Company’s financial instruments, including cash, other current assets, accounts payable, accruals, and other current liabilities approximate their fair values due to the short period of time to maturity or repayment. Debt The Company issues debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants Convertible debt – derivative treatment If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using Monte Carlo Method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt. Convertible debt – beneficial conversion feature If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Employee Stock Based Compensation Stock based compensation issued to employees and members of our board of directors is measured at the date of grant based on the estimated fair value of the award, net of estimated forfeitures. The grant date fair value of a stock based award is recognized as an expense over the requisite service period of the award on a straight-line basis. For purposes of determining the variables used in the calculation of stock based compensation issued to employees , Non-Employee Stock Based Compensation Issuances of the Company’s common stock or warrants for acquiring goods or services are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The measurement date for the fair value of the equity instruments issued to consultants or vendors is determined at the earlier of (i) the date at which a commitment for performance to earn the equity instruments is reached (a “performance commitment” which would include a penalty considered to be of a magnitude that is a sufficiently large disincentive for nonperformance) or (ii) the date at which performance is complete. Although situations may arise in which counter performance may be required over a period of time, the equity award granted to the party performing the service is fully vested and non-forfeitable on the date of the agreement. As a result, in this situation in which vesting periods do not exist as the instruments fully vested on the date of agreement, the Company determines such date to be the measurement date and will record the estimated fair market value of the instruments granted as a prepaid expense and amortize such amount to general and administrative expense in the accompanying statement of operations over the contract period. When it is appropriate for the Company to recognize the cost of a transaction during financial reporting periods prior to the measurement date, for purposes of recognition of costs during those periods, the equity instrument is measured at the then-current fair values at each of those interim financial reporting dates. Non-Cash Equity Transactions Shares of equity instruments issued for non-cash consideration are recorded at the fair value of the consideration received based on the market value of services to be rendered, or at the value of the stock given, considered in reference to contemporaneous cash sale of stock. Earnings per Share Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. The total number of potential additional dilutive securities outstanding for the years ended December 31, 2018 and 2017, was none since the Company had net losses and any additional potential common shares would have an anti-dilutive effect. Related Parties Related parties are any entities or individuals that, through employment, ownership or other means, possess the ability to direct or cause the direction of the management and policies of the Company. Australian Sapphire Corporation (“ASC”), a shareholder of the Company which is wholly-owned by Joseph Segelman, t e Comp a n y’s Chief Executive Officer (“ CEO”), is inactive and we have no transactions with ASC. Segment Reporting Accounting Standards Codification (“ASC”) 280, “Segment Reporting,” requires public companies to report financial and descriptive information about their reportable operating segments. The Company identifies operating segments based on how our chief operating decision maker internally evaluates separate financial information, business activities and management responsibility. Accordingly, the Company has one reportable segment. Reclassifications Certain amounts in previously issued financial statements have been reclassified to conform to the presentation following the January 2019 sale of CCI, which includes the reclassification of the combined financial position as assets and liabilities held for sale (see Note 16) for all periods presented. Discontinued Operations Pursuant to ASC 205-20 Discontinued Operations, in determining whether a group of assets that is disposed (or to be disposed) should be presented as a discontinued operation, we analyze whether the group of assets being disposed represents a component of the Company; that is, whether it had historic operations and cash flows that were clearly distinguished, both operationally and for financial reporting purposes. In addition, we consider whether the disposal represents a strategic shift that has or will have a major effect on our operations and financial results. The results of discontinued operations, as well as any gain or loss on the disposal, if applicable, are aggregated and separately presented in our consolidated statements of operations, net of income taxes. The historical financial position of discontinued operations are aggregated and separately presented in our accompanying consolidated balance sheets. Concentrations, Risks, and Uncertainties Business Risk Substantial business risks and uncertainties are inherent to an entity, including the potential risk of business failure. The Company is headquartered and operates in the United States. To date, the Company has generated limited revenues from operations. There can be no assurance that the Company will be able to successfully continue to produce its products and failure to do so would have a material adverse effect on the Company’s financial position, results of operations and cash flows. Also, the success of the Company’s operations is subject to numerous contingencies, some of which are beyond management’s control. These contingencies include general economic conditions, price of raw material, competition, governmental and political conditions, and changes in regulations. Among other risks, the Company’s operations will be subject to risk of restrictions on transfer of funds, domestic and international customs, changing taxation policies, foreign exchange restrictions, and political and governmental regulations. Interest rate risk Financial assets and liabilities do not have material interest rate risk. Credit risk The Company is exposed to credit risk from its cash in banks and accounts receivable. The credit risk on cash in banks is limited because the counterparties are recognized financial institutions. The Company had no customers that accounted for 10% or more of total revenues for the year ended December 31, 2018. There was one customer that accounted for 12% of total revenue for the year ended December 31, 2017. The Company had no customers that accounted for 10% or more of total accounts receivable at December 31, 2018 and 2017, respectively. Seasonality The business is subject to substantial seasonal fluctuations. Historically, a significant portion of net sales and net earnings have been realized during the period from October through December. Major Suppliers The Company does not manufacture its own products and currently depends primarily upon third parties to manufacture its products. In the event that the manufacturing provided by our current supplier were discontinued, it is believed that alternate suppliers could be identified which would be able to provide it with sufficient levels of products at terms similar to those of our current supplier. Recent Accounting Pronouncements FASB ASU 2017-11 “ Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815) FASB ASU 2017-09 “ Scope of Modification Accounting (Topic 718) FASB ASU 2017-04 “Simplifying the Test for Goodwill Impairment (Topic 350)” FASB ASU 2017-01 “Clarifying the Definition of a Business (Topic 805)” FASB ASU 2016-15 “Statement of Cash Flows (Topic 230)” – FASB ASU 2016-12 “Revenue from Contracts with Customers (Topic 606)” FASB ASU 2016-11 “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815)” FASB ASU 2016-10 “Revenue from Contracts with Customers (Topic 606)” FASB ASU 2016-02 “Leases (Topic 842)” – FASB ASU 2015-17 “Income Taxes (Topic 740)” –

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
INVENTORY	NOTE 4 – INVENTORY Inventories consisted of the following as of: December 31, December 31, 2018 2017 Loose stones $ 526,473 $ 529,018 Finished goods 134,145 134,145 Samples 62,977 62,977 $ 723,595 $ 726,140

EQUIPMENT

EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
EQUIPMENT	NOTE 5 – Equipment Equipment consisted of the following as of: December 31, December 31, Estimated Life 2018 2017 Office equipment 5 years $ 5,481 $ 3,391 Computer equipment 3 years 40,171 39,311 Accumulated depreciation (30,122 ) (17,424 ) $ 15,530 $ 25,278 Depreciation expense was $12,698 and $13,712 for the years ended December 31, 2018 and 2017, and is classified in general and administrative expenses in the consolidated Statements of Operations.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 6 – INTANGIBLE ASSETS AND GOODWILL Intangible assets, net consisted of the following as of: December 31, December 31, Estimated Life 2018 2017 Trademarks 3.3 – 4.5 years $ 260,000 $ 260,000 Website 3 years 118,755 113,253 Acquired tradename 10 years 365,000 365,000 Acquired proprietary design 5 years 80,000 80,000 Acquired developed technology - website 3 years 117,500 117,500 Acquired developed technology – Ipad application 3 years 117,500 117,500 Accumulated amortization (484,635 ) (249,947 ) Impairment (460,789 ) — $ 133,331 $ 803,306 December 31, December 31, Estimated Life 2018 2017 Goodwill indefinite $ 481,947 $ 481,947 Impairment (481,947 ) — $ — $ 481,947 Future amortization expense related to intangible assets are approximately as follows: Total 2019 $ 62,907 2020 37,818 2021 12,606 $ 113,331 Amortization expense was $234,688 and $222,081 for the years ended December 31, 2018 and 2017 and is classified in general and administrative expenses in the accompanying consolidated Statements of Operations. The reason for the impairment charges of $942,736 and $0 in years ended December 31, 2018 and 2017, respectively, are the result of the Company’s determination that cash flows from CCI may not be realized.

DUE TO RELATED PARTY

DUE TO RELATED PARTY	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
DUE TO RELATED PARTY	NOTE 7 – DUE TO RELATED PARTY During 2018, the Company received no advances from our CEO/director and incurred business expenses of $1,963,371 (comprised of operating expenses of $1,952,720, inventory purchases totaling $2,200, website development costs of $5,502, and purchased equipment of $2,950) and had repayments of $1,438,000. We have a balance owed to the related party of $1,246,805 and $721,434 at December 31, 2018 and 2017, respectively. During 2018, the Company incurred $123,750 of deferred compensation related to the CEO/director’s employment agreement and $80,000 of deferred compensation related to the Secretary’s employment agreement. At December 31, 2018 and 2017, accrued compensation – related party was $1,239,750 and $1,036,000, respectively.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
CONVERTIBLE NOTE PAYABLE	NOTE 8 – CONVERTIBLE NOTES PAYABLE Convertible notes payable consists of the following: 2018 2017 January and February 2018 Notes, issued January 3, 2018 and February 16, 2018,respectively, with a maturity date of March 31, 2019, as amended, with an interest rate of 10%. $ 294,000 $ — November 2017 Notes, issued November 10, 2017, with a maturity date of March 31, 2019, as amended, bearing no interest, and secured by substantially all of the Company’s assets and guarantees of payment by the Company’s CEO, and Australian Sapphire Corporation (“ASC”), a shareholder of the Company which is wholly-owned by the Company’s CEO. 287,502 287,502 November 2016 Notes, issued November 10, 2016, with a maturity date of March 31, 2019, as amended, bearing no interest, and secured by substantially all of the Company’s assets and guarantees of payment by the Company’s CEO, and ASC. 287,502 287,502 December 2015 Notes, issued December 23, 2015, with a maturity date of March 31, 2019, as amended, bearing no interest, and secured by substantially all of the Company’s assets and guarantees of payment by the Company’s CEO, and ASC. 862,500 862,500 Total convertible notes payable 1,731,504 1,437,504 Debt discount — 224,904 Convertible notes payable, net of unamortized debt discount $ 1,731,504 $ 1,212,600 The following represents a summary of the convertible debt terms at December 31, 2018: Amount of Notes Debt Discount Maturity Dates thru Conversion Price Number of Warrants Exercise Price Warrants Exercisable thru January and February 2018 Notes $ 294,000 $ — 3/31/2019 $ 0.08 1,960,000 $ 0.15 2/16/2023 November 2017 Notes 287,502 — 3/31/2019 $ 0.08 3,593,776 $ 0.15 11/10/2022 November 2016 Notes 287,502 — 3/31/2019 $ 0.08 3,593,776 $ 0.15 11/10/2022 December 2015 Notes 862,500 — 3/31/2019 $ 0.08 10,781,250 $ 0.15 11/10/2022 Total $ 1,731,504 $ — 19,928,802 January and February 2018 In January and February 2018, the Company entered into Securities Purchase Agreements (the “Purchase Agreement”) with respect to the sale and issuance to Crossover Capital Fund II, LLC (“Crossover”) totaling (i) 833,332 shares of the Company’s Common Stock (the “Commitment Shares”); (ii) 3,000,000 redeemable shares (the “Redeemable Shares”), (iii) $294,000 aggregate principal amount of a convertible promissory notes (the “Convertible Notes”) and (iv) Common Stock Purchase Warrants to purchase up to an aggregate of 1,960,000 shares of the Company’s common stock (the “Warrants”) for aggregate consideration of $250,000 cash . The January and February 2018 Convertible Notes mature on , and provide for interest to accrue at an interest rate equal to 10% per annum or the maximum rate permitted under applicable law after the occurrence of any event of default as provided in the Convertible Notes. At any time after 180 days from the issue date, the holder, at its option, may convert the outstanding principal balance and accrued interest into shares of common stock of the Company. The initial conversion price for the principal and interest in connection with voluntary conversions by a holder of the Convertible Notes is $0.08 per share, subject to adjustment as provided therein . There is also a one-time interest charge of 10% due at maturity. If the Convertible Notes are prepaid on or prior to the maturity dates, all of the Redeemable Shares shall be returned to the treasury shares of the Company, without any payment by the Company for the Redeemable Shares. Further, if the Company prepays a portion of the Convertible Notes, but not the entire Convertible Notes, on or before the maturity dates, a pro rata portion of the Redeemable Shares shall be returned to the Company’s treasury in proportion to the prepayment amount as it relates to the entire Convertible Notes balance. th The exercise price for the Warrants is $0.15, subject to adjustment, are exercisable for five years after the date of the Warrants and are exercisable Purchaser Conversion The January and February 2018 Convertible Notes convert the outstanding principal balance and accrued interest into shares of common stock of the Company January and February 2018 Convertible Notes th Interest The January and February 2018 Convertible Notes a one-time interest charge of 10% due at maturity totaling $29,400 that has been accrued within other current liabilities in the accompanying consolidated balance sheets. Redeemable Shares The January and February 2018 Convertible Notes Common Stock The January and February 2018 Convertible Notes purchasers Warrants The Company calculates the fair value of the Warrants at $95,324 and $65,292 at January 3, 2018 and February 16, 2018, respectively, using the Black-Scholes option-pricing method. The Black-Scholes option-pricing method requires the use of subjective assumptions, including stock price volatility, the expected life of stock options, risk free interest rate and the fair value of the underlying common stock on the date of grant. The assumptions used in the Black-Scholes option-pricing method is set forth below: January 3, 2018 February 16, 2018 Common stock price $ 0.17 $ 0.13 Term 5 years 5 years Strike price $ 0.15 $ 0.15 Dividend yield 0 0 Risk free rate 2.25 % 2.63 % Volatility 62.5 % 62.5 % Dividend yield Volatility Risk-free interest rate Expected term of options Debt Discount The Company issued the January and February 2018 Convertible Notes January 3, 2018 February 16, 2018 Fair value Relative fair value Fair value Relative fair value Warrant $ 95,324 $ 19,784 $ 65,292 $ 16,955 Common sock $ 70,833 $ 14,701 $ 54,167 $ 14,066 Redeemable shares $ 255,000 $ 52,923 $ 195,000 $ 50,637 Remaining note value $ 110,300 $ 22,892 $ 110,300 $ 28,642 Total $ 531,457 $ 110,300 $ 424,759 $ 110,300 Additional discount (interest) $ — $ 13,808 $ — $ 8,058 The Company recorded debt discount accretion of $242,466 to interest expense in the consolidated Statements of Operations during the year ended December 31, 2018 and has $0 of unamortized debt discount remaining as of December 31, 2018. November 2017 On November 10, 2017, the Company entered into a Securities Purchase Agreement (the “November 2017 Purchase Agreement”) with respect to the sale and issuance to certain institutional investors Alpha Capital Anstalt and Brio Capital Master Fund Ltd. (collectively “November 2017 Purchasers”) of up to (i) 833,354 shares of the Company’s Common Stock (the “November 2017 Incentive Shares”); (ii) $287,502 aggregate principal amount of Secured Convertible Notes (the “November 2017 Notes”) and (iii) Common Stock Purchase Warrants to purchase up to an aggregate of 3,593,776, shares of the Company’s Common Stock (the “November 2017 Warrants”). The November 2017 Incentive Shares, November 2017 Notes and November 2017 Warrants were issued on November 10, 2017 (the “November 2017 Original Issue Date”). November 2017 Purchasers received (i) November 2017 Incentive Shares at the rate of 2.8986 November 2017 Incentive Shares for each $1.00 of November 2017 Note principal issued to such November 2017 Purchaser; (ii) a November 2017 Note with a principal amount of $1.00 for each $0.86956 for each $1.00 paid by each purchaser for such purchaser’s November 2017 Note; and (iii) November 2017 Warrants to purchase up to a number of shares of Common Stock equal to 100% of such purchaser’s November 2017 Note principal amount divided by $0.08 (“Purchaser Conversion Price”), the conversion price in effect on the Initial Closing Date, with a per share exercise price equal to $0.15, as amended on November 16, 2017, subject to adjustment. The aggregate cash subscription amount received by the Company from the purchasers for the issuance of the November 2017 Incentive Shares, November 2017 Notes and November 2017 Warrants was approximately $250,002 (the “Subscription Amount”) which was issued at a $37,500 original issue discount from the face value of the Note. The November 2017 Notes mature on March 31, 2019, as amended on January 2, 2019, and provide for interest to accrue at an interest rate equal to the lesser of 15% per annum or the maximum rate permitted under applicable law after the occurrence of any event of default as provided in the November 2017 Notes. At any time after the November 2017 Original Issue Date, the holders, at their option, may convert the outstanding principal balance and accrued interest into shares of our Common Stock. The initial conversion price for the principal and interest in connection with voluntary conversions by a holder of a Note is $0.08 per share, subject to adjustment as provided therein. Each November 2017 Note, for example, is subject to adjustment upon certain events such as stock splits and has full ratchet anti-dilution protections for issuance of securities by us at a price that is lower than the conversion price. Each November 2017 Note also contains certain negative covenants, including prohibitions on incurrence of indebtedness, liens, charter amendments, dividends, redemption. None of the holders of the November 2017 Note have the right to convert any portion of their November 2017 Note if it (together with its affiliates) would beneficially own in excess of 9.99% of the number of shares of Common Stock outstanding immediately after giving effect to the exercise. The November 2017 Notes include customary events of default, including, among other things, payment defaults, covenant breaches, certain representations and warranties, certain events of bankruptcy, liquidation and suspension of the Company’s Common Stock from trading. If such an event of default occurs, the holders of the November 2017 Notes may be entitled to take various actions, which may include the acceleration of amounts due under the November 2017 Notes and accrual of interest as described above. The November 2017 Notes are collectively collateralized by substantially all of the Company’s assets and guarantees of payment of the November 2017 Notes have also been delivered by Joseph Segelman, the Chief Executive Officer and President of the Company, and Australian Sapphire Corporation (“ASC”), a shareholder of the Company which is wholly-owned by Joseph Segelman, guaranteed payment of all amounts owed under the November 2017 Notes, subject to the terms of such guaranty agreements. The November 2017 Purchase Agreement is being entered into in accordance with the halachically accepted exemptions on the paying of interest payments in business transactions known as “heter iska”. is still accounting for the interest in accordance with GAAP. Optional Redemption The November 2017 Notes provide that commencing six (6) months after the November 2017 Original Issue Date, the Company will have the option of prepaying the outstanding principal amount of the November 2017 Notes (an “November 2017 Optional Redemption”), in whole or in part, by paying to the holders a sum of money in cash equal to one hundred percent (100%) of the principal amount to be redeemed, together with accrued but unpaid interest thereon, if any, and any and all other sums due, accrued or payable to the holder arising under the November 2017 Note through the November 2017 Redemption Payment Date and 2.8986 shares of the Company’s Common Stock for each $1.00 of November 2017 Note principal amount being redeemed. A Notice of Redemption, if given, may be given on the first Trading Day following twenty (20) consecutive Trading Days during which all of the “Equity Conditions”, as defined, have been in effect. The Company evaluated the Optional Redemption in ASC 815, and concluded that the Optional Redemption meets the criteria in ASC 815, and therefore, is accounted for as a liability. As of December 31, 2018 and 2017, the Optional Redemption was recorded as a derivative liability on the consolidated Balance Sheets using the “Black Scholes Merton Method” and “Monte Carlo Method” modeling, respectively, and at each subsequent reporting date, the fair value of the Optional Redemption liability will be re-measured and changes in the fair value will be recorded in the consolidated Statements of Operations. The Optional Redemption liability fair value was originally valued at $6,375 and was re-measured at fair value to be $0 at December 31, 2018. During the years ended December 31, 2018 and 2017, the Company recorded a gain of $6,375 and $0, respectively, on Optional Redemption valuation. The fair value of the embedded derivative liability is measured in accordance with ASC 820 “Fair Value Measurement”, incorporating the following inputs: December 31, 2018 December 31, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 47.5 % Risk-free interest rate 2.45 % 1.53 % Expected term of options (years) 0.3 0.5 Stock price $ 0.01 $ 0.12 Conversion price $ 0.08 $ 0.08 Purchaser Conversion The November 2017 Purchaser has the right at any time after the November 2017 Original Issue Date until the outstanding balance of the Note has been paid in full, to convert all or any part of the outstanding balance into shares (“November 2017 Purchaser Conversion Shares”) of the Company’s common stock, of the portion of the outstanding balance being converted (the “November 2017 Conversion Amount”) divided by the November 2017 Purchaser Conversion Price of $0.08, subject to potential future adjustments described below. If the total outstanding balance of the November 2017 Note were convertible as of December 31, 2018, the November 2017 Note would have been convertible into 3,593,776 shares of our common stock. The Company evaluated the note under the requirements of ASC 480 “Distinguishing Liabilities From Equity” and concluded that the Note does not fall within the scope of ASC 480. The Company next evaluated the November 2017 Note under the requirements of ASC 815 “Derivatives and Hedging”. Due to the existence of the anti-dilution provision which reduces the November 2017 Purchaser Conversion Price in the event of subsequent dilutive issuances by the Company below the November 2017 Purchaser Conversion Price as described above, the November 2017 Purchaser Conversion feature is not indexed to our common stock. The Company also evaluated the embedded derivative criteria in ASC 815, and concluded that the Purchaser Conversion feature meets all of the embedded derivative criteria in ASC 815, and therefore, the November 2017 Purchaser Conversion feature meets the definition of an embedded derivative that should be separated from the note and accounted for as a derivative liability. The embedded derivative was recorded as a derivative liability on the consolidated Balance Sheet at its fair value of $165,000 at the date of issuance. At each subsequent reporting date, the fair value of the embedded derivative liability will be remeasured and changes in the fair value will be recorded in the consolidated Statements of Operations. At December 31, 2018, the embedded derivative was re-measured at fair value that was determined to be $0. During the years ended December 31, 2018 and 2017, the Company recorded a gain of $75,000 and $97,000 on embedded derivative re-valuation. On November 16, 2017, the November 2017 Notes were modified in accordance with ASC 470-50-40 and ASC 815 and the Company re-measured the embedded derivative at fair value, which was determined to be $155,000 and recorded a modification of derivative liability charge of $5,000. On January 25, 2018, the November 2017 Notes, November 2016 Notes, and December 2015 Notes were again modified in accordance with ASC 470-50-40 and ASC 815 in which the Company issued a total of 2,395,650 restricted common shares, valued at $263,522 (based on the Company’s stock price on the measurement date) in consideration of the maturity date of the outstanding November 2017, November 2016, and December 2015 convertible notes being extended to December 31, 2018. The Company re-measured the embedded derivative at fair value just prior to and subsequent to the modification and recorded an extinguishment of debt of $12,000 in the year ended December 31, 2018. In addition, the value of the restricted common shares of $263,522 was recorded as an extinguishment of debt in the year ended December 31, 2018. The fair value of the embedded derivative liability is measured in accordance with ASC 820 “Fair Value Measurement”, using “Black Scholes Merton Method” and “Monte Carlo Method” modeling as of December 31, 2018 and 2017, respectively, incorporating the following inputs: December 31, 2018 December 31, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 47.5 % Risk-free interest rate 2.45 % 1.53 % Expected term of options (years) 0.3 0.5 Stock price $ 0.01 $ 0.12 Conversion price $ 0.08 $ 0.08 November 2017 Purchaser Warrants The November 2017 Purchaser Warrants allow the November 2017 Purchaser to purchase up to a number of shares of common stock equal to 100% of such purchaser’s Note principal amount divided by $0.08, with a per share exercise price equal to $0.15, subject to adjustment. The term of the Purchaser Warrants is at any time on or after the six (6) month anniversary of the November 2017 Original Issue Date and on or prior to the five (5) year anniversary of the November 2017 Initial Trading Date of our common stock on a Trading Market. The exercise price of the November 2017 Purchaser Warrants is $0.15 per share of our common stock, as may be adjusted from time to time pursuant to the antidilution provisions of the November 2017 Purchaser Warrants. The November 2017 Purchaser Warrants are exercisable by the November 2017 Purchaser in whole or in part, as either a cash exercise or as a “cashless” exercise. The Company evaluated the November 2017 Warrants under ASC 480 “Distinguishing Liabilities From Equity” and ASC 815 “Derivatives and Hedging”. Due to the existence of the antidilution provision, which reduces the November 2017 Exercise Price and November 2017 Conversion Price in the event of subsequent November 2017 Dilutive Issuances, the November 2017 Purchaser Warrants are not indexed to our common stock, and the Company has determined that the November 2017 Purchaser Warrants meet the definition of a derivative under ASC 815. Accordingly, the November 2017 Purchaser Warrants were recorded as derivative liabilities in the consolidated Balance Sheet at their fair value of $290,612 at the date of issuance. At each subsequent reporting date, the fair value of the Purchaser Warrants will be remeasured and changes in the fair value will be reported in the consolidated Statements of Operations. On November 16, 2017, the November 2017 Warrants were modified in accordance with ASC 470-50-40 and ASC 815 which eliminated the antidilution provision of the exercise price, fixed the exercise price at $0.15 per share, and fixed the number of shares the warrants can be exercised into; thereby eliminating the requirement for derivative accounting and liability classification. As a result, immediately prior to the modification, the Company recognized a loss of $181,896 to change in fair value of warrant liabilities under Other (income) expense in the accompanying consolidated Statements of Operations comprised of: 2017 Change in Fair Value of Warrant Liability November 2017 Note $ (19,938 ) November 2016 Note 74,514 December 2015 Note 127,320 Total $ 181,896 Subsequent to the modification, the Company recognized a loss of $238,935 to modification of warrants and derivatives in the accompanying consolidated Statements of Operations comprised of: 2017 Modification of Warrant Liability Derivative Liability Total November 2017 Note $ 13,819 $ (5,000 ) $ 8,819 November 2016 Note 28,993 15,301 44,294 December 2015 Note 182,173 3,649 185,822 Total $ 224,985 $ 13,950 $ 238,935 In addition, the warrant re-valuation was reclassified to additional paid-in-capital resulting in a warrant liability of $0 as of November 16, 2017. The reclassification to additional paid-in-capital is comprised of: 2017 Reclassification of Warrant liability to Equity November 2017 Note $ 284,493 November 2016 Note 284,493 December 2015 Note 853,473 Total $ 1,422,459 The fair value of the November 2017 Purchaser Warrants is measured in accordance with ASC 820 “Fair Value Measurement”, using “Monte Carlo simulation” modeling, incorporating the following inputs: December 31, 2017 November 10, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 55.0 % Risk-free interest rate 2.07 % 2.06 % Expected term of options (years) 0.5 1.5 Stock price $ 0.12 $ 0.20 Exercise price $ 0.15 $ 0.08 November 2017 Purchaser Common Stock The November 2017 Purchasers were issued a total of 833,354 shares of the Company’s common stock, valued at $163,171 (based on the stock price on the date of issuance). Debt Discount The Company issued the November 2017 Notes with warrants and conversion features that require liability treatment under ASC 815. As such, the proceeds of the notes were allocated, based on fair values, as follows: original issue discount of $37,497, $163,171 to the common shares issued; $290,612 to the warrants granted; and $165,000 to the embedded derivative, resulting in a debt discount to such notes of $287,502 with the remaining amount of approximately $369,000 expensed at inception of the note. The debt discount is accreted over the term of the convertible notes to interest expense in the accompanying consolidated Statements of Operations. On January 25, 2018, the November 2017 Notes were modified in accordance with ASC 470-50-40 and ASC 815. As a result, the Company recorded the elimination of debt discount of $224,904 to extinguishment of debt in the consolidated Statements of Operations during the year ended December 31, 2018 with a debt discount of $0 as of December 31, 2018. November 2016 As of December 31, 2016, the Company previously entered into a Securities Purchase Agreement (the “November 2016 Purchase Agreement”) with respect to the sale and issuance to certain institutional investors Alpha Capital Anstalt and Brio Capital Master Fund Ltd. (collectively “November 2016 Purchasers”) of up to (i) 833,354 shares of the Company’s Common Stock (the “November 2016 Incentive Shares”); (ii) $287,502 aggregate principal amount of Secured Convertible Notes (the “November 2016 Notes”) and (iii) Common Stock Purchase Warrants to purchase up to an aggregate of 3,593,775, as amended, shares of the Company’s Common Stock (the “November 2016 Warrants”). The November 2016 Incentive Shares, November 2016 Notes and November 2016 Warrants were issued on November 10, 2016 (the “November 2016 Original Issue Date”). November 2016 Purchasers received (i) November 2016 Incentive Shares at the rate of 2.8986 November 2016 Incentive Shares for each $1.00 of November 2016 Note principal issued to such November 2016 Purchaser; (ii) a November 2016 Note with a principal amount of $1.00 for each $0.86956 for each $1.00 paid by each purchaser for such purchaser’s November 2016 Note; and (iii) November 2016 Warrants to purchase up to a number of shares of Common Stock equal to 100% of such purchaser’s November 2016 Note principal amount divided by $0.12 (“Purchaser Conversion Price”), the conversion price in effect on the Initial Closing Date, as amended on May 30, 2017 to $0.08, with a per share exercise price equal to $0.30, subject to adjustment. The aggregate cash subscription amount received by the Company from the purchasers for the issuance of the November 2016 Incentive Shares, November 2016 Notes and November 2016 Warrants was approximately $244,945 (the “Subscription Amount”) which was issued at a $42,557 original issue discount from the face value of the Note. The November 2016 Notes mature on March 31, 2019, as amended on January 2, 2019, and provide for interest to accrue at an interest rate equal to the lesser of 15% per annum or the maximum rate permitted under applicable law after the occurrence of any event of default as provided in the November 2016 Notes. At any time after the November 2016 Original Issue Date, the holders, at their option, may convert the outstanding principal balance and accrued interest into shares of our Common Stock. The initial conversion price for the principal and interest in connection with voluntary conversions by a holder of a Note was $0.12 per share, as amended on May 30, 2017 to $0.08, subject to adjustment as provided therein. Each November 2016 Note, for example, is subject to adjustment upon certain events such as stock splits and has full ratchet anti-dilution protections for issuance of securities by us at a price that is lower than the conversion price. Each November 2016 Note also contains certain negative covenants, including prohibitions on incurrence of indebtedness, liens, charter amendments, dividends, redemption. None of the holders of the November 2016 Note have the right to convert any portion of their November 2016 Note if it (together with its affiliates) would beneficially own in excess of 9.99% of the number of shares of Common Stock outstanding immediately after giving effect to the exercise. The November 2016 Notes include customary events of default, including, among other things, payment defaults, covenant breaches, certain representations and warranties, certain events of bankruptcy, liquidation and suspension of the Company’s Common Stock from trading. If such an event of default occurs, the holders of the November 2016 Notes may be entitled to take various actions, which may include the acceleration of amounts due under the November 2016 Notes and accrual of interest as described above. The November 2016 Notes are collectively collateralized by substantially all of the Company’s assets and guarantees of payment of the November 2016 Notes have also been delivered by Joseph Segelman, the Chief Executive Officer and President of the Company, and Australian Sapphire Corporation (“ASC”), a shareholder of the Company which is wholly-owned by Joseph Segelman, guaranteed payment of all amounts owed under the November 2016 Notes, subject to the terms of such guaranty agreements. The November 2016 Purchase Agreement is being entered into in accordance with the halachically accepted exemptions on the paying of interest payments in business transactions known as “heter iska”. is still accounting for the interest in accordance with GAAP. As a result of the failure to timely file our 2016 Form 10-K for the year ended December 31, 2016 and our Form 10-Q for the three month period ended March 31, 2017, the November 2016 and December 2015 Notes were in default. On May 30, 2017, the Company entered into a Second Consent, Waiver and Modification Agreement (the “Agreement”) with certain purchasers of convertible promissory notes (the “Notes”) pursuant to securities purchase agreements dated December 23, 2015 and November 10, 2016, which were amended pursuant to a Consent, Waiver and Modification Agreement dated October 13, 2016. The waivers contained in the Agreement were related to a waiver of the right to participate in additional offerings by the Company, allowing shares of the Company’s common stock to be issued pursuant to a private offering at a price of not less than $0.08 per share as well as warrants exercisable for a period of five years at $0.15 per share, as amended on November 16, 2017, adjusting the conversion price of the Notes issued to the purchasers to $0.08 per share, extending the maturity date of the December 23, 2015 convertible promissory notes to December 31, 2018 and waiving default provisions listed in the Notes related to the Company’s failure to timely file its Form 10-K for the year ended December 31, 2016 and the Form 10-Q for the three month period ended March 31, 2017. Based on ASC 470-50-40, Extinguishments of Debt Optional Redemption The November 2016 Notes provide that commencing six (6) months after the November 2016 Original Issue Date, the Company will have the option of prepaying the outstanding principal amount of the November 2016 Notes (an “November 2016 Optional Redemption”), in whole or in part, by paying to the holders a sum of money in cash equal to one hundred percent (100%) of the principal amount to be redeemed, together with accrued but unpaid interest thereon, if any, and any and all other sums due, accrued or payable to the holder arising under the November 2016 Note through the November 2016 Redemption Payment Date and 2.8986 shares of the Company’s Common Stock for each $1.00 of November 2016 Note principal amount being redeemed. A Notice of Redemption, if given, may be given on the first Trading Day following twenty (20) consecutive Trading Days during which all of the “Equity Conditions”, as defined, have been in effect. The Company evaluated the Optional Redemption in ASC 815, and concluded that the Optional Redemption meets the criteria in ASC 815, and therefore, is accounted for as a liability. As of December 31, 2018 and 2017, the Optional Redemption was recorded as a derivative liability on the consolidated Balance Sheet using the “Black Scholes Merton Method” and “Monte Carlo Method” modeling, respectively, and at each subsequent reporting date, the fair value of the Optional Redemption liability will be re-measured and changes in the fair value will be recorded in the consolidated Statements of Operations. The Optional Redemption liability fair value was originally valued at $35,015 and was re-measured at fair value to be $0 at December 31, 2018. During the years ended December 31, 2018 and 2017, the Company recorded a gain of $38,960 and a loss of $34,643, respectively, on Optional Redemption valuation in the change in fair value of derivative liabilities in the accompanying consolidated Statements of Operations. December 31, 2018 December 31, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 47.5 % Risk-free interest rate 2.45 % 1.53 % Expected term of options (years) 0.3 0.5 Stock price $ 0.01 $ 0.12 Conversion price $ 0.08 $ 0.08 Purchaser Conversion The November 2016 Purchaser has the right at any time after the November 2016 Original Issue Date until the outstanding balance of the Note has been paid in full, to convert all or any part of the outstanding balance into shares (“November 2016 Purchaser Conversion Shares”) of the Company’s common stock, of the portion of the outstanding balance being converted (the “November 2016 Conversion Amount”) divided by the November 2016 Purchaser Conversion Price of $0.08, as amended on May 30, 2017, subject to potential future adjustments described below. If the total outstanding balance of the November 2016 Note were convertible as of December 31, 2017, the November 2016 Note would have been convertible into 3,593,775 shares of our common stock. The Company evaluated the note under the requirements of ASC 480 “Distinguishing Liabilities From Equity” and concluded that the Note does not fall within the scope of ASC 480. The Company next evaluated the November 2016 Note under the requirements of ASC 815 “Derivatives and Hedging”. Due to the existence of the anti-dilution provision which reduces the November 2016 Purchaser Conversion Price in the event of subsequent dilutive issuances by the Company below the November 2016 Purchaser Conversion Price as described above, the November 2016 Purchaser Conversion feature is not indexed to our common stock. The Company has concluded that the Purchaser Conversion feature meets all of the embedded derivative criteria in ASC 815, and therefore, the November 2016 Purchaser Conversion feature meets the definition of an embedded derivative that should be separated from the note and accounted for as a derivative liability. The embedded derivative was recorded as a derivative liability on the consolidated Balance Sheet at its fair value of $32,016 at the date of issuance. At each subsequent reporting date, the fair value of the embedded derivative liability will be remeasured and changes in the fair value will be recorded in the consolidated Statements of Operations. At December 31, 2018, the embedded derivative was re-measured at fair value that was determined to be $0. During the years ended December 31, 2018 and 2017, the Company recorded a gain of $75,000 and $14,088, respectively, on embedded derivative re-valuation. On January 25, 2018, the November 2017 Notes, November 2016 Notes, and December 2015 Notes were again modified in accordance with ASC 470-50-40 and ASC 815 in which the Company issued a total of 2,395,650 restricted common shares, valued at $263,522 (based on the Company’s stock price on the measurement date) in consideration of the maturity date of the outstanding November 20

SHORT TERM NOTES PAYBALE

SHORT TERM NOTES PAYBALE	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
SHORT TERM NOTES PAYBALE	NOTE 9 – SHORT TERM NOTES PAYABLE On June 30, 2017, the Company entered into a Loan Agreement, a Secured Promissory Note (“Note”) and a personal guarantee with respect to the funding by certain institutional investors of up to $1,125,000 in debt. The Company, until December 31, 2018, has the ability to request quarterly advances of up to the lesser of (i) $250,000 or (ii) one sixth (1/6) of the revenue reported in the Form 10-Q or 10-K for the previous calendar quarter or previous fiscal year, whichever is most recent, provided that such revenue generated a profit of at least 10 percent (10%). The investors may advance the funds in their absolute discretion. In June 2017, the Company was advanced $125,005. The Note shall become due and payable 18 months from each advance date. The Company must make payments to the investors in an amount of $350, including interest at 10% per annum, every business day from the date of the first advance, which shall be increased proportionately upon each advance. The Note is secured with the assets of the Company pursuant to a security agreement dated December 23, 2015. In addition, the Company’s CEO has personally guaranteed the Note. As additional consideration for the loan, the investors received 1,500,000 shares of restricted common stock, in aggregate, valued at $105,000 . The note payable balance net of debt discount of $27,750 at December 31, 2018 was $103,770 with an availability of $880,000 on the Note. In January 2018, the Company was advanced an additional $60,010 under the Note with no additional shares issued. In March 2018, the Company was advanced an additional $60,000 under the Note with 600,000 additional shares to be issued. As of March 31, 2018, the Company had not issued the shares and recorded a common stock payable and a debt discount of $55,500 (based on our stock price on the date of grant). The shares were issued in April 2018 and the shares were reclassed from common stock payable to equity. The debt discount is accreted to interest expense over the term of the note. The Agreement and Note are being entered into in accordance with the halachically accepted exemptions on the paying of interest payments in business transactions known as “heter iska”. is still accounting for the interest in accordance with GAAP. The Company borrows funds from third parties from time to time for working capital purposes with an upfront fee of approximately $400, paying no interest, and with no length of repayment. For the year ended December 31, 2018, the Company had borrowings of $35,000 and repayments of $35,171 for a balance due of $0 at December 31, 2018. Repayments are based on 30% of amounts processed through PayPal until the balance is paid.

STOCK TRANSACTIONS

STOCK TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
Stockholders' Equity Note [Abstract]
STOCK TRANSACTIONS	NOTE 10 – stock transactionS Preferred Stock On March 17, 2017, the Company held an annual meeting of its shareholders. At the annual meeting, the majority shareholders of the Company approved an amendment to the articles of incorporation, authorizing one share of Series A Preferred stock, which would be issued to Joseph Segelman. The share of Series A Preferred stock shall vote together as a single class with the holders of the Company’s common stock, and the holders of any other class or series of shares entitled to vote with the common stock, with the holder of the Series A Preferred stock being entitled to fifty-one percent (51%) of the total votes on all such matters regardless of the actual number of shares of Series A Preferred stock then outstanding, and the holders of the common stock and any other shares entitled to vote shall be entitled to their proportional share of the remaining forty-nine percent (49%) of the total votes based on their respective voting power. The share of Series A Preferred stock shall not be entitled to receive any distributions in the event of any liquidation, dissolution or winding up of the Company, either voluntary or involuntary. The share of Series A Preferred stock shall not be eligible to receive dividends. The class of Series A Preferred stock shall be automatically cancelled ten (10) years after the initial issue date of such Series A Preferred stock. On May 19, 2017, the Company received the file stamped certificate of amendment from the state of Delaware, which lists an effective date of March 20, 2017. On May 23, 2017, the Company issued the share of Series A Preferred stock to Joseph Segelman, valued at $270,000 Common Stock In November 2018, the Company issued 8,000,000 restricted common shares for payment of accounts payable of $117,600. In November 2018, we issued 2,500,000 restricted common shares in consideration for the modification of the existing short term convertible notes. In October 2018, the Company issued 150,000 restricted common shares for services rendered, valued at $2,685 (based on our stock price on the date of grant). During the year ended December 31, 2018, the Company issued 4,750,000 restricted common shares for services rendered of $126,680 (based on our stock price on the measurement date). On September 1, 2018, the Company issued 5,000,000 restricted common shares for payment of accounts payable of $88,165. On July 8, 2018, the Company issued 100,000 restricted common shares to an Advisor, valued at $2,390 (based on the estimated fair value of the stock on the measurement date) for outside advisory and consulting services pursuant to the Company’s 2015 Equity Incentive Plan In January and February 2018, the Company entered into Securities Purchase Agreements with respect to the sale and issuance to Crossover Capital Fund II, LLC totaling (i) 833,332 shares of the Company’s Common Stock; (ii) 3,000,000 redeemable shares, (iii) $294,000 aggregate principal amount of a convertible promissory note and (iv) Common Stock Purchase Warrants to purchase up to an aggregate of 1,960,000 shares of the Company’s common stock for a net aggregate consideration of $250,000 cash. In January 2018, we issued 2,395,650 restricted common shares, valued at $263,522 (based on the Company’s stock price on the measurement date), in consideration for the modification of the existing short term convertible notes and recorded as an extinguishment of debt. On June 30, 2017, the Company entered into an Agreement and Note by certain institutional investors of up to $1,125,000 in debt. As additional consideration for the loan, the investors received 1,500,000 shares of restricted common stock, in aggregate, valued at $105,000 . During the year ended December 31, 2017, the Company issued 6,861,768 restricted common shares for services rendered of $755,884 (based on our stock price on the measurement date). During the year ended December 31, 2017, the Company issued a total of 175,200 restricted common shares to its employees, valued at $16,920 (based on our stock price on the date of grant) as compensation pursuant to the Company’s 2015 Equity Incentive Plan. During the year ended December 31, 2017, the Company issued 200,000 restricted common shares to an Advisor, valued at $20,000 (based on the estimated fair value of the stock on the measurement date) for outside advisory and consulting services pursuant to the Company’s 2015 Equity Incentive Plan (see Note 11). On July 14, 2017, the Company entered into a contract with a third party for consulting services. The consulting agreement provides for the consultant to receive 487,500 shares for entering into the agreement that were valued at $34,125 (based on our stock price on the date of grant) and 162,500 restricted common shares each month beginning month four through month twelve. During 2018, the consultant vested in 568,750 shares, valued at $101,156 (based on our stock price on the date of each grant). The contract was terminated at January 26, 2018. On January 22, 2017, the Company issued 150,000 restricted common shares for payment of accounts payable of $14,985.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK BASED COMPENSATION	NOTE 11 – STOCK BASED COMPENSATION 2015 Equity Incentive Plan As of December 31, 2018, the board of directors and shareholders of the Company previously authorized the adoption and implementation of the Company’s 2015 Equity Incentive Plan (the “2015 Plan”). The principal purpose of the 2015 Plan is to attract, retain and motivate employees, officers, directors, consultants, agents, advisors and independent contractors of the Company and its related companies by providing them the opportunity to acquire a proprietary interest in the Company and to link their interests and efforts to the long-term interests of the Company’s shareholders. Under the 2015 Plan, an aggregate of 20,000,000 shares of the Company’s common stock have initially been reserved for issuance pursuant to a variety of stock-based compensation awards, including stock options, stock appreciation rights, stock awards, restricted stock, restricted stock units and other stock and cash-based awards. The exercise price for each option may not be less than fair market value of the common stock on the date of grant, and shall vest as determined by the Company’s board of directors but shall not exceed a ten-year period. In April 2018, the Company issued a total of 98,000 restricted common shares to its employees, valued at $7,742 (based on our stock price on the date of grant) as compensation pursuant to the Company’s 2015 Equity Incentive Plan. In July 2018, the Company issued a total of 100,000 restricted common shares, valued at $2,390 (based on our stock price on the date of grant), to a member of its advisory committee (“Advisors”) as compensation pursuant to the Company’s 2015 Equity Incentive Plan. As of December 31, 2018, the Company previously issued a total of 100,000 restricted common shares to a member of its advisory committee (“Advisor”), valued at $15,000 (based on the estimated fair value of the stock on the date of grant) for outside advisory and consulting services pursuant to the Company’s 2015 Equity Incentive Plan. One-twelfth (1/12) of the shares will be earned each month. The Company will revalue the shares at each vesting period and recognize expense for the portion of the shares earned. The Company recognized compensation expense of $13,750 and $1,250 under general and administrative expenses in the accompanying consolidated Statements of Operations for the years ended December 31, 2018 and 2017, respectively, with $0 remaining to be amortized. As of December 31, 2018, the Advisor had vested in 100,000 shares with 0 shares remaining to vest. As of December 31, 2018, the Company issued a total of 700,000 restricted common shares to members of its advisory committee (“Advisors”), valued at $135,000 (based on the estimated fair value of the stock on the date of grant) for outside advisory and consulting services pursuant8 to the Company’s 2015 Equity Incentive Plan. One-twelfth (1/12) of the shares will be earned each month. The Company will revalue the shares at each vesting period and recognize expense for the portion of the shares earned. The Company recognized compensation expense of $13,750 and $41,667 for the years ended December 31, 2018 and 2017 respectively, with $0 remaining to be amortized, under general and administrative expenses in the accompanying consolidated Statements of Operations. As of December 31, 2018, the Advisors had vested in all 700,000 shares. As of December 31, 2017, the Company previously granted to its CEO, options to purchase 10,000,000 shares of our common stock under the 2015 Plan, valued at $2,500,000 (based on the Black Scholes valuation model on the date of grant). The Black-Scholes option-pricing model used the following weighted average assumptions as of December 31, 2016: (i) no dividend yield for each year, (ii) volatility of 35.6 percent, (iii) risk-free interest rate of 1.87 percent, (iv) stock price of $0.25, (v) exercise price of $0.005, and (vi) expected life of 6.0 years. The options will vest 50% on the first anniversary of the grant date (“First Year Vest”) and the remaining 50% of the shares shall vest in twelve (12) equal installments on the first day of each calendar month following the first anniversary of the Grant Date beginning on June 1, 2016 and ending on June 1, 2017 (“Second Year Vest”), provided that CEO is continuously employed by the Company from the grant date through such applicable vesting date. Notwithstanding the foregoing, 100% of the shares of the Company’s common stock subject to the Option shall fully vest if the Company shall successfully sell all of the shares of its common stock included in the primary offering of such common stock by the Company pursuant to the registration statement on Form S-1 to be filed with the Securities and Exchange Commission within ninety (90) days of the Grant Date. The First Year Vest options will amortize to expense over a 12 month period beginning May 2015 through April 2016 and the Second Year Vest options will amortize to expense over a 24 month period beginning May 2015 through April 2017. The Company recognized expense of $2,390 and $45,391 for the year ended December 31, 2018 and 2017, respectively, within stock based compensation – related party in the accompanying consolidated Statement of Operations with no amounts remaining to be recognized. The following represents a summary of the Options outstanding at December 31, 2018 Options Weighted Average Exercise Price Aggregate Intrinsic Value * Outstanding at December 1, 2017 10,000,000 $ 0.005 $ 1,100,000 Granted — — — Exercised — — — Expired/Forfeited — — — Outstanding at December 31, 2017 10,000,000 $ 0.005 $ 1,200,000 Granted — — — Exercised — — — Expired/Forfeited — — — Outstanding at December 31, 2018 10,000,000 $ 0.005 $ 120,000 Exercisable at December 31, 2018 10,000,000 $ — $ — Expected to be vested 10,000,000 $ 0.005 $ — * Based on the Company’s stock price on December 1, 2017, December 31, 2018 and 2017, respectively

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 12 – Related Party Transactions Other than as set forth below, and as disclosed in Notes 7, 10, 11, and 15, there have not been any transaction entered into or been a participant in which a related person had or will have a direct or indirect material interest. Sublease The Company’s customer service and distribution facility is subleased at $7,834 per month through CCI for a period of eighteen months. On March 1, 2017, the Company gave ninety day written notice to terminate the sublease with no costs to terminate the lease. Beginning June 1, 2017, the Company leases its customer service and distribution facility on a month-to-month basis for $4,000 per month from a third party. Employment Agreements The Company previously had a consulting agreement with its CEO under which he was compensated $120,000 per annum. Beginning June 20, 2013, this contract was to continue unless and until terminated at any time by either the Company or CEO giving two month notice in writing. Such consulting agreement was terminated by mutual agreement as of May 1, 2015 and superseded by the employment agreement effective May 1, 2015. The initial term of employment agreement expired on December 31, 2018. The agreement provides for automatic one-year renewals, unless either party gives notice of their intention not to extend at least 90 days prior to the expiration of any term. Under this employment agreement, the CEO receives a minimum annual base salary of $180,000, is eligible to receive an annual performance bonus each year, if performance goals established by the Company’s board of directors are met, and is entitled to participate in customary benefit plans. There have been no performance goals established. If the Company terminates the CEO’s employment without cause, he will be entitled to the following: (i) payment of (x) accrued compensation and unpaid base salary through the date of such termination, (y) any amounts previously deferred by CEO and (z) the payment or reimbursement for expenses incurred prior to the date of such termination; (ii) an amount equal to 200% of the base salary and (iii) continued participation, at the Company’s expense, in the Company’s health and welfare programs for a period of two years after the date of termination. The Company incurred compensation expense of $180,000 and $180,000 for the years ended December 31, 2018 and 2017, respectively. Deferred compensation totaling $832,750 as of December 31, 2018, is included in Accrued Compensation in the accompanying consolidated Balance Sheet. Deferred compensation includes $618,750 related to the employment agreement and $214,000 related to the consulting agreement. In addition, we incurred employee benefits on behalf of the CEO totaling approximately $9,862 and $16,738 for the years ended December 31, 2018 and 2017, respectively. Employee benefits include health and dental coverage, use of a car, car insurance, and a gym membership. The Company previously had a consulting agreement with its secretary and director (“Secretary”) under which she was compensated $60,000 per annum. Beginning June 20, 2013, this contract was to continue unless and until terminated at any time by either the Company or Secretary giving two month notice in writing. Such consulting agreement was terminated by mutual agreement as of May 1, 2015 and superseded by the employment agreement effective May 1, 2015. The initial term of employment agreement expired on December 31, 2018. The agreement provides for automatic one-year renewals, unless either party gives notice of their intention not to extend at least 90 days prior to the expiration of any term. Under this employment agreement, the Secretary receives a minimum annual base salary of $80,000. If the Company terminates the Secretary’s employment without cause, she will be entitled to the following: (i) payment of (x) accrued compensation and unpaid base salary through the date of such termination, (y) any amounts previously deferred by Secretary and (z) the payment or reimbursement for expenses incurred prior to the date of such termination; (ii) an amount equal to 50% of the base salary and (iii) continued participation, at the Company’s expense, in the Company’s health and welfare programs for a period of two years after the date of termination. The Company incurred compensation expense of $80,000 and $80,000 for the years ended December 31, 2018 and 2017, respectively. Deferred compensation totaling $407,000 as of December 31, 2018, is included in Accrued Compensation in the accompanying consolidated Balance Sheet. Deferred compensation includes $293,333 related to the employment agreement and $113,667 related to the consulting agreement. In addition, we incurred employee benefits on behalf of the Secretary totaling approximately $7,870 and $7,179 for the years ended December 31, 2018 and 2017, respectively. Employee benefits include use of a car and car insurance. Loan and Advances During 2018, the Company received no advances from our CEO/director and incurred business expenses of $1,963,371 (comprised of operating expenses of $1,952,720, inventory purchases totaling $2,200, website development costs of $5,502, and purchased equipment of $2,950) and had repayments of $1,438,000. We have a balance owed to the related party of $1,246,805 and $721,434 at December 31, 2018 and 2017, respectively. During 2018, the Company incurred $123,750 of deferred compensation related to the CEO/director’s employment agreement and $80,000 of deferred compensation related to the Secretary’s employment agreement. As of December 31, 2018 and 2017, accrued compensation – related party was $1,239,750 and $1,036,000, respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 13 – INCOME TAXES At December 31, 2018, net operating loss carry forwards for Federal and state income tax purposes totaling approximately $8,215,000 available to reduce future income which, if not utilized, will begin to expire in the year 2032. There is no income tax affect due to the recognition of a full valuation allowance on the expected tax benefits of future loss carry forwards based on uncertainty surrounding realization of such assets. A reconciliation of the statutory income tax rates and the effective tax rate is as follows: December 31, December 31, 2018 2017 Statutory U.S. federal rate 21.0 % 21.0 % State income tax, net of federal benefit 7.0 % 7.0 % Permanent differences 2.0 % (1.8 )% Valuation allowance (30.0 )% (26.2 )% Provision for income taxes 0.0 % 0.0 % The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following: December 31, December 31, 2018 2017 Deferred tax assets: Net operating loss carry forwards $ 2,302,880 $ 1,548,763 Stock based compensation 1,149,301 1,117,072 Valuation allowance (3,452,181 ) (2,665,835 ) $ — $ — Major tax jurisdictions are the United States and California. All of the tax years will remain open three and four years for examination by the Federal and state tax authorities, respectively, from the date of utilization of the net operating loss. There are no tax audits pending.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 14 – EARNINGS PER SHARE FASB ASC Topic 260, Earnings Per Share Basic earnings (loss) per share are computed by dividing net earnings available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per 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. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Basic and diluted earnings (loss) per share are the same since net losses for all periods presented and including the additional potential common shares would have an anti-dilutive effect. The following table sets forth the computation of basic and diluted net income per share: For the Years Ended December 31, 2018 2017 Loss from continuing operations $ (2,305,277 ) $ (3,845,297 ) Discontinued operations (314,997 ) (405,967 ) Net loss attributable to the common stockholders $ (2,620,274 ) $ (4,251,264 ) Basic weighted average outstanding shares of common stock 65,069,763 47,093,401 Dilutive effect of options and warrants — — Diluted weighted average common stock and common stock equivalents 65,069,763 47,093,401 Loss per share: Net loss per share from continuing operations, basic and diluted $ (0.04 ) $ (0.08 ) Net loss per share from discontinued operations, basic and diluted (0.00 ) (0.01 ) Net loss per share total, basic and diluted $ (0.04 ) $ (0.09 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 15 – COMMITMENTS AND CONTINGENCIES Contingent Payments On December 1, 2016, we acquired substantially all of the operating assets of CCI. As part of the purchase price of the operating assets of CCI, there is a cash payment of $500,000 contingent upon a future offering and earn out payments for all sales of CCI and RGNP products sold via CCI sales channels for the 2017, 2018, 2019 and 2020 calendar years. The estimated fair value of the contingent payments totaled $424,511 and was recognized as a liability in the accompanying consolidated balance sheets as of December 31, 2016. During the years ended December 31, 2018 and 2017, ASK Gold and CCI each earned $11,751 and $41,534, respectively, of earn out payments for a total of $106,570. In addition, the Company paid $95,020 in reimbursement expenses (“Reimbursement Expenses”) that were the responsibility of CCI and will be applied against current and future earn out payments to CCI. The Company applied $11,751 and $41,534 of earn out payments owed to CCI for 2018 and 2017 against the Reimbursement Expenses for a net balance of $41,735 owed by CCI to the Company as of December 31, 2018 that is recorded in estimated fair value of contingent payments, net in the accompanying consolidated balance sheets. In 2018, the Company issued 8,000,000 common shares for settlement of amounts owed to ASK Gold of $139,199, As of December 31, 2018, estimated fair value of contingent payments, net was $137,007. Operating Leases The Company has month-to month leases for its headquarters and its sales and marketing, and customer service operations, and its distribution facility. The total rent is approximately $1,955 per month. The customer service and distribution facility was previously located at 1933 S. Broadway. Los Angeles, California. Through June 2018, the Company leased its customer service and distribution facility on a month-to-month basis for $4,000 per month from a third party. Rent expense was approximately $40,245 and $99,679 for the years ended December 31, 2018 and 2017, respectively. Legal From time to time, various lawsuits and legal proceedings may arise in the ordinary course of business. However, litigation is subject to inherent uncertainties and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any legal proceedings or claims that it believes will have a material adverse effect on its business, financial condition or operating results. Guarantees T he Co ny ’ s Co v e b e ote s P yab e are co at a ze y s b s ta t a y of e Com a y ’ s a s se s a are pe so l y g ua nte e d y e Co pan y ’ s CE O an A s r a an Sapphire Corpora i o , a s ha ho der o t h e Company w h is wholly o w ned by t e Comp a n y’s CEO.

DISCONTINUED OPERATIONS AND ASS

DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE	NOTE 16 – DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE On January 1, 2019, Reign Brands, Inc., a subsidiary of Reign Sapphire Corporation, entered into an Asset Purchase Agreement (the “Agreement”) with Co-Op Jewelers LLC (“Co-Op”), whereby Reign Brands, Inc. sold operating assets of Reign Brands, Inc., consisting of substantially all of the assets related to Coordinates Collection (“CCI”). On January 1, 2019 (the “Closing Date”), the parties executed the Asset Purchase Agreement and the final exhibits. Upon the closing of the Agreement, Reign Brands, Inc. sold substantially all of the operating assets of the CCI business, consisting of fixed assets and intellectual property in exchange for an aggregate of $100,000 in cash. The Agreement contained customary closing conditions. As a result of the pending sale, the Company has reclassified CCI as assets and liabilities held for sale as of December 31, 2018 and 2017 and restated December 31, 2017 financial information for comparable purposes. Discontinued operations during the years ended December 31, 2018 and 2017 consist of the operations from CCI. The following tables lists the assets of discontinued operations and held for sale and liabilities of discontinued operations and held for sale as of December 31, 2018 and 2017 and the discontinued operations for CCI for the years ended December 31, 2018 and 2017: December 31, 2018 2017 ASSETS Current Assets: Accounts Receivable $ 2,096 $ 9,730 Total Current Assets of Discontinued Operations 2,096 9,730 Property, Plant and Equipment, net — 1,106,736 TOTAL ASSETS OF DISCONTINUED OPERATIONS AND HELD FOR SALE $ 2,096 $ 1,116,466 LIABILITIES LIABILITIES Current Liabilities: Accounts Payable $ — $ 121,442 Estimated fair value of contingent payments, net 137,007 287,957 Deferred revenue 21,977 81,455 Other current liabilities 3,994 7,781 Total Current Liabilities of Discontinued Operations 162,978 498,635 TOTAL LIABILITIES OF DISCONTINUED OPERATIONS AND HELD FOR SALE $ 162,978 $ 498,635 For the Years Ended December 31, 2018 2017 Net revenues $ 659,142 $ 1,245,744 Cost of sales 227,157 490,951 Gross profit 431,985 754,793 Operating expenses Advertising and marketing expenses 317,666 458,915 Stock based compensation - related party — 248,250 General and administrative 429,316 453,595 Total operating expenses 746,982 1,160,760 Net loss of discontinued operations and held for sale $ (314,997 ) $ (405,967 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 – SUBSEQUENT EVENTS On January 1, 2019, Reign Brands, Inc., a subsidiary of Reign Sapphire Corporation, entered into an Asset Purchase Agreement (the “Agreement”) with Co-Op Jewelers LLC (“Co-Op”), whereby Reign Brands, Inc. sold operating assets of Reign Brands, Inc., consisting of substantially all of the assets related to Coordinates Collection (“CC”). On January 1, 2019 (the “Closing Date”), the parties executed the Asset Purchase Agreement and the final exhibits. Upon the closing of the Agreement, Reign Brands, Inc. sold substantially all of the operating assets of the CC business, consisting of fixed assets and intellectual property in exchange for an aggregate of $100,000 in cash. The Agreement contained customary closing conditions. There were no other events subsequent to December 31, 2018, and up to the date of this filing that would require disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Consolidation	Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Reign Brands, Inc. All significant intercompany accounts and transactions are eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the consolidated financial statements. The more significant estimates and assumptions by management include among others: inventory valuation, derivative liabilities, warrant liabilities, common stock and option valuation, valuation of acquired intangible assets. and the recoverability of intangibles. The current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.
Cash	Cash The Company’s cash is held in bank accounts in the United States and is insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. The Company has not experienced any cash losses.
Income Taxes	Income Taxes Income taxes are accounted for under an asset and liability approach. This process involves calculating the temporary and permanent differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The temporary differences result in deferred tax assets and liabilities, which would be recorded on the Balance Sheets in accordance with ASC 740, which established financial accounting and reporting standards for the effect of income taxes. The likelihood that its deferred tax assets will be recovered from future taxable income must be assessed and, to the extent that recovery is not likely, a valuation allowance is established. Changes in the valuation allowance in a period are recorded through the income tax provision in the consolidated Statements of Operations. ASC 740-10-30 was adopted from the date of its inception. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s consolidated financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax positions taken or expected to be taken on a tax return. Under ASC 740-10, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Additionally, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As a result of the implementation of ASC 740-10, the Company does not have a liability for unrecognized income tax benefits.
Advertising and Marketing Costs	Advertising and Marketing Costs Advertising and marketing costs are recorded as general and administrative expenses when they are incurred. Advertising and marketing expenses were recorded of approximately $364,000 ($46,000 from continuing operations and $318,000 from discontinued operations) and $533,000 ($75,000 from continuing operations and $458,000 from discontinued operations) for the years ended December 31, 2018 and 2017, respectively.
Comprehensive Income	Comprehensive Income Comprehensive income is reported in accordance with FASB ASC Topic 220 “Comprehensive Income,” which established standards for reporting and displaying comprehensive income and its components in a financial statement that is displayed with the same prominence as other financial statements. Total comprehensive income is defined as all changes in shareholders’ equity during a period, other than those resulting from investments by and distributions to shareholders (i.e., issuance of equity securities and dividends). Generally, total comprehensive income (loss) equals net income (loss) plus or minus adjustments for currency translation. There are no items other than net loss affecting comprehensive loss for the years ended December 31, 2018 and 2017.
Revenue Recognition	Revenue Recognition On January 1, 2018, the Company adopted Accounting Standards Codification ASC 606 (“ASC 606”), Revenue from Contracts with Customers, Revenue Recognition The Company generates all of its revenue from contracts with customers. The Company recognizes revenue when we satisfy a performance obligation by transferring control of the promised services to a customer in an amount that reflects the consideration that we expect to receive in exchange for those services. The Company determines revenue recognition through the following steps: 1. Identification of the contract, or contracts, with a customer. 2. Identification of the performance obligations in the contract. 3. Determination of the transaction price. 4. Allocation of the transaction price to the performance obligations in the contract 5. Recognition of revenue when, or as, we satisfy a performance obligation. At contract inception, the Company assesses the services promised in our contracts with customers and identify a performance obligation for each promise to transfer to the customer a service (or bundle of services) that is distinct. To identify the performance obligations, the Company considers all of the services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. The Company allocates the entire transaction price to a single performance obligation. A description of our principal revenue generating activities are as follows: Retail sales Wholesale sales Revenue is recognized from retail and wholesale sales when the product is shipped to the customer, provided that collection of the resulting receivable is reasonably assured. Credit is granted for wholesale sales generally for terms of 7 to 90 days, based on credit evaluations. No allowance has been provided for uncollectible accounts. Management has evaluated the receivables and believes they are collectable based on the nature of the receivables, historical experience of credit losses, and all other currently available evidence. Discounts are recorded as a reduction of the transaction price. Revenue excludes any amounts collected on behalf of third parties, including sales taxes. The Company evaluates whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. Generally, when the Company is primarily obligated in a transaction, are subject to inventory risk, have latitude in establishing prices and selecting suppliers, or have several but not all of these indicators, revenue is recorded at the gross sale price. The Company generally records the net amounts as commissions earned if we are not primarily obligated and do not have latitude in establishing prices. The Company records all revenue transactions at the gross sale price. There is a no return policy. The return policy is currently being evaluated to be more in line with industry standards.
Deferred revenue	Deferred revenue Deferred revenue consists of customer orders paid in advance of the delivery of the order. Deferred revenue is classified as short-term as the typical order ships within approximately three weeks of placing the order. Deferred revenue is recognized as revenue when the product is shipped to the customer and all other revenue recognition criteria have been met. Deferred revenue totaling $21,977 and $81,455 as of December 31, 2018 and December 31, 2017, respectively, is included in current liabilities in the accompanying consolidated Balance Sheets.
Inventories	Inventories Reign Sapphire Inventories are stated at the lower of cost or market (net realizable value) on a lot basis each quarter. A lot is determined by the cut, clarity, size, and weight of the sapphires. Inventory consists of sapphire jewels that meet rigorous grading criteria and are of cuts and sizes most commonly used in the jewelry industry. As of December 31, 2018 and 2017, the Company carried primarily loose sapphire jewels, jewelry for sale on our website, and jewelry held as samples. Samples are used to show potential customers what the jewelry would look like. Promotional items given to customers that are not expected to be returned will be removed from inventory and expensed. There have been no promotional items given to customers as of December 31, 2018. The Company performs its own in-house assessment based on gem guide and the current market price for metals to value its inventory on an annual basis or if circumstances dictate sooner to determine if the estimated fair value is greater or less than cost. In addition, the inventory is reviewed each quarter by the Company against industry prices from gem-guide and if there is a potential impairment, the Company would appraise the inventory. The estimated fair value is subject to significant change due to changes in popularity of cut, perceived grade of the clarity of the sapphires, the number, type and size of inclusions, the availability of other similar quality and size sapphires, and other factors. As a result, the internal assessed value of the sapphires could be significantly lower from the current estimated fair value. Loose sapphire jewels do not degrade in quality over time. The estimated fair value per management’s internal assessment is greater than the cost, therefore, there is no indicator of impairment as of December 31, 2018. CCI and Le Bloc CCI and Le Bloc products are outsourced to a third party for manufacture, made to order, and when completed are shipped to the customer. The inventory for CCI and Le Bloc are considered immaterial as of December 31, 2018 and December 31, 2017.
Property and Equipment	Property and Equipment Property and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally five years. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. Fixed assets are examined for the possibility of decreases in value when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.
Business Combinations	Business Combinations Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable intangible assets is based on detailed valuations that use information and assumptions provided by management, including expected future cash flows. We allocate any excess purchase price over the fair value of the net assets and liabilities acquired to goodwill. Identifiable intangible assets with finite lives are amortized over their useful lives. Acquisition-related costs, including advisory, legal, accounting, valuation and other costs, are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date.
Intangible Assets and Goodwill	Intangible Assets and Goodwill Goodwill is the cost of an acquisition less the fair value of the net assets of the acquired business. Intangible assets consist primarily of tradenames, proprietary designs, developed technology – website, and developed technology – Ipad application. Our intangible assets are being amortized on a straight-line basis over a period of three to ten years.
Impairment of Long-lived Assets and Goodwill	Impairment of Long-lived Assets and Goodwill We evaluate goodwill for impairment annually in the fourth quarter, and whenever events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit containing goodwill is less than its carrying amount. The goodwill impairment test consists of a two-step process, if necessary. The first step is to compare the fair value of a reporting unit to its carrying value, including goodwill. We typically use discounted cash flow models to determine the fair value of a reporting unit. The assumptions used in these models are consistent with those we believe hypothetical marketplace participants would use. If the fair value of the reporting unit is less than its carrying value, the second step of the impairment test must be performed in order to determine the amount of impairment loss, if any. The second step compares the implied fair value of the reporting unit’s goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit’s goodwill exceeds its implied fair value, an impairment charge is recognized in an amount equal to that excess. There was an impairment charge of $481,947 and $0 for the years ended December 31, 2018 and 2017, respectively. We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. There was an impairment charge of $460,789 and $0 for the years ended December 31, 2018 and 2017, respectively. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The provisions of accounting guidance, FASB Topic ASC 825 requires all entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value, and defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of December 31, 2018 and 2017, the fair value of cash, accounts receivable, accounts payable, accrued expenses, notes payable, and convertible debt approximated carrying value due to the short maturity of the instruments, quoted market prices or interest rates which fluctuate with market rates.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. There were no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The warrant and the embedded derivative liabilities are recognized at fair value on a recurring basis at December 31, 2018 and are Level 3 measurements (see Note 8). There have been no transfers between levels. The derivatives are evaluated under the hierarchy of ASC 480-10, ASC Paragraph 815-25-1 and ASC Subparagraph 815-10-15-74 addressing embedded derivatives. The fair value of the Level 3 financial instruments was performed internally by the Company using Monte Carlo valuation method. The following table summarize the Company’s fair value measurements by level at December 31, 2018 for the assets measured at fair value on a recurring basis: Level 1 Level 2 Level 3 Derivative liability $ — — $ — The following table summarize the Company’s fair value measurements by level at December 31, 2017 for the assets measured at fair value on a recurring basis: Level 1 Level 2 Level 3 Derivative liability $ — — $ 470,839 The carrying values of the Company’s financial instruments, including cash, other current assets, accounts payable, accruals, and other current liabilities approximate their fair values due to the short period of time to maturity or repayment.
Debt	Debt The Company issues debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants Convertible debt – derivative treatment If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using Monte Carlo Method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt. Convertible debt – beneficial conversion feature If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt.
Employee Stock Based Compensation	Employee Stock Based Compensation Stock based compensation issued to employees and members of our board of directors is measured at the date of grant based on the estimated fair value of the award, net of estimated forfeitures. The grant date fair value of a stock based award is recognized as an expense over the requisite service period of the award on a straight-line basis. For purposes of determining the variables used in the calculation of stock based compensation issued to employees ,
Non-Employee Stock Based Compensation	Non-Employee Stock Based Compensation Issuances of the Company’s common stock or warrants for acquiring goods or services are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The measurement date for the fair value of the equity instruments issued to consultants or vendors is determined at the earlier of (i) the date at which a commitment for performance to earn the equity instruments is reached (a “performance commitment” which would include a penalty considered to be of a magnitude that is a sufficiently large disincentive for nonperformance) or (ii) the date at which performance is complete. Although situations may arise in which counter performance may be required over a period of time, the equity award granted to the party performing the service is fully vested and non-forfeitable on the date of the agreement. As a result, in this situation in which vesting periods do not exist as the instruments fully vested on the date of agreement, the Company determines such date to be the measurement date and will record the estimated fair market value of the instruments granted as a prepaid expense and amortize such amount to general and administrative expense in the accompanying statement of operations over the contract period. When it is appropriate for the Company to recognize the cost of a transaction during financial reporting periods prior to the measurement date, for purposes of recognition of costs during those periods, the equity instrument is measured at the then-current fair values at each of those interim financial reporting dates.
Non-Cash Equity Transactions	Non-Cash Equity Transactions Shares of equity instruments issued for non-cash consideration are recorded at the fair value of the consideration received based on the market value of services to be rendered, or at the value of the stock given, considered in reference to contemporaneous cash sale of stock.
Earnings per Share	Earnings per Share Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. The total number of potential additional dilutive securities outstanding for the years ended December 31, 2018 and 2017, was none since the Company had net losses and any additional potential common shares would have an anti-dilutive effect.
Related Parties	Related Parties Related parties are any entities or individuals that, through employment, ownership or other means, possess the ability to direct or cause the direction of the management and policies of the Company. Australian Sapphire Corporation (“ASC”), a shareholder of the Company which is wholly-owned by Joseph Segelman, t e Comp a n y’s Chief Executive Officer (“ CEO”), is inactive and we have no transactions with ASC.
Segment Reporting	Segment Reporting Accounting Standards Codification (“ASC”) 280, “Segment Reporting,” requires public companies to report financial and descriptive information about their reportable operating segments. The Company identifies operating segments based on how our chief operating decision maker internally evaluates separate financial information, business activities and management responsibility. Accordingly, the Company has one reportable segment.
Reclassifications	Reclassifications Certain amounts in previously issued financial statements have been reclassified to conform to the presentation following the January 2019 sale of CCI, which includes the reclassification of the combined financial position as assets and liabilities held for sale (see Note 16) for all periods presented.
Discontinued Operations	Discontinued Operations Pursuant to ASC 205-20 Discontinued Operations, in determining whether a group of assets that is disposed (or to be disposed) should be presented as a discontinued operation, we analyze whether the group of assets being disposed represents a component of the Company; that is, whether it had historic operations and cash flows that were clearly distinguished, both operationally and for financial reporting purposes. In addition, we consider whether the disposal represents a strategic shift that has or will have a major effect on our operations and financial results. The results of discontinued operations, as well as any gain or loss on the disposal, if applicable, are aggregated and separately presented in our consolidated statements of operations, net of income taxes. The historical financial position of discontinued operations are aggregated and separately presented in our accompanying consolidated balance sheets.
Concentrations, Risks, and Uncertainties	Concentrations, Risks, and Uncertainties Business Risk Substantial business risks and uncertainties are inherent to an entity, including the potential risk of business failure. The Company is headquartered and operates in the United States. To date, the Company has generated limited revenues from operations. There can be no assurance that the Company will be able to successfully continue to produce its products and failure to do so would have a material adverse effect on the Company’s financial position, results of operations and cash flows. Also, the success of the Company’s operations is subject to numerous contingencies, some of which are beyond management’s control. These contingencies include general economic conditions, price of raw material, competition, governmental and political conditions, and changes in regulations. Among other risks, the Company’s operations will be subject to risk of restrictions on transfer of funds, domestic and international customs, changing taxation policies, foreign exchange restrictions, and political and governmental regulations. Interest rate risk Financial assets and liabilities do not have material interest rate risk. Credit risk The Company is exposed to credit risk from its cash in banks and accounts receivable. The credit risk on cash in banks is limited because the counterparties are recognized financial institutions. The Company had no customers that accounted for 10% or more of total revenues for the year ended December 31, 2018. There was one customer that accounted for 12% of total revenue for the year ended December 31, 2017. The Company had no customers that accounted for 10% or more of total accounts receivable at December 31, 2018 and 2017, respectively. Seasonality The business is subject to substantial seasonal fluctuations. Historically, a significant portion of net sales and net earnings have been realized during the period from October through December. Major Suppliers The Company does not manufacture its own products and currently depends primarily upon third parties to manufacture its products. In the event that the manufacturing provided by our current supplier were discontinued, it is believed that alternate suppliers could be identified which would be able to provide it with sufficient levels of products at terms similar to those of our current supplier.
Recent Accounting Pronouncements	Recent Accounting Pronouncements FASB ASU 2017-11 “ Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815) FASB ASU 2017-09 “ Scope of Modification Accounting (Topic 718) FASB ASU 2017-04 “Simplifying the Test for Goodwill Impairment (Topic 350)” FASB ASU 2017-01 “Clarifying the Definition of a Business (Topic 805)” FASB ASU 2016-15 “Statement of Cash Flows (Topic 230)” – FASB ASU 2016-12 “Revenue from Contracts with Customers (Topic 606)” FASB ASU 2016-11 “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815)” FASB ASU 2016-10 “Revenue from Contracts with Customers (Topic 606)” FASB ASU 2016-02 “Leases (Topic 842)” – FASB ASU 2015-17 “Income Taxes (Topic 740)” –

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of Fair Value, Assets Measured on Recurring Basis	The following table summarize the Company’s fair value measurements by level at December 31, 2018 for the assets measured at fair value on a recurring basis: Level 1 Level 2 Level 3 Derivative liability $ — — $ — The following table summarize the Company’s fair value measurements by level at December 31, 2017 for the assets measured at fair value on a recurring basis: Level 1 Level 2 Level 3 Derivative liability $ — — $ 470,839

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following as of: December 31, December 31, 2018 2017 Loose stones $ 526,473 $ 529,018 Finished goods 134,145 134,145 Samples 62,977 62,977 $ 723,595 $ 726,140

EQUIPMENT (Tables)

EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of equipment	Equipment consisted of the following as of: December 31, December 31, Estimated Life 2018 2017 Office equipment 5 years $ 5,481 $ 3,391 Computer equipment 3 years 40,171 39,311 Accumulated depreciation (30,122 ) (17,424 ) $ 15,530 $ 25,278

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Intangible assets, net consisted of the following as of: December 31, December 31, Estimated Life 2018 2017 Trademarks 3.3 – 4.5 years $ 260,000 $ 260,000 Website 3 years 118,755 113,253 Acquired tradename 10 years 365,000 365,000 Acquired proprietary design 5 years 80,000 80,000 Acquired developed technology - website 3 years 117,500 117,500 Acquired developed technology – Ipad application 3 years 117,500 117,500 Accumulated amortization (484,635 ) (249,947 ) Impairment (460,789 ) — $ 133,331 $ 803,306 December 31, December 31, Estimated Life 2018 2017 Goodwill indefinite $ 481,947 $ 481,947 Impairment (481,947 ) — $ — $ 481,947
Future amortization expense related to intangible assets	Future amortization expense related to intangible assets are approximately as follows: Total 2019 $ 62,907 2020 37,818 2021 12,606 $ 113,331

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Convertible notes payable	Convertible notes payable consists of the following: 2018 2017 January and February 2018 Notes, issued January 3, 2018 and February 16, 2018,respectively, with a maturity date of March 31, 2019, as amended, with an interest rate of 10%. $ 294,000 $ — November 2017 Notes, issued November 10, 2017, with a maturity date of March 31, 2019, as amended, bearing no interest, and secured by substantially all of the Company’s assets and guarantees of payment by the Company’s CEO, and Australian Sapphire Corporation (“ASC”), a shareholder of the Company which is wholly-owned by the Company’s CEO. 287,502 287,502 November 2016 Notes, issued November 10, 2016, with a maturity date of March 31, 2019, as amended, bearing no interest, and secured by substantially all of the Company’s assets and guarantees of payment by the Company’s CEO, and ASC. 287,502 287,502 December 2015 Notes, issued December 23, 2015, with a maturity date of March 31, 2019, as amended, bearing no interest, and secured by substantially all of the Company’s assets and guarantees of payment by the Company’s CEO, and ASC. 862,500 862,500 Total convertible notes payable 1,731,504 1,437,504 Debt discount — 224,904 Convertible notes payable, net of unamortized debt discount $ 1,731,504 $ 1,212,600
Summary of convertible debt	The following represents a summary of the convertible debt terms at December 31, 2018: Amount of Notes Debt Discount Maturity Dates thru Conversion Price Number of Warrants Exercise Price Warrants Exercisable thru January and February 2018 Notes $ 294,000 $ — 3/31/2019 $ 0.08 1,960,000 $ 0.15 2/16/2023 November 2017 Notes 287,502 — 3/31/2019 $ 0.08 3,593,776 $ 0.15 11/10/2022 November 2016 Notes 287,502 — 3/31/2019 $ 0.08 3,593,776 $ 0.15 11/10/2022 December 2015 Notes 862,500 — 3/31/2019 $ 0.08 10,781,250 $ 0.15 11/10/2022 Total $ 1,731,504 $ — 19,928,802
Schedule of fair value and relative fair value	The debt discount is accreted to interest expense over the term of the note. January 3, 2018 February 16, 2018 Fair value Relative fair value Fair value Relative fair value Warrant $ 95,324 $ 19,784 $ 65,292 $ 16,955 Common sock $ 70,833 $ 14,701 $ 54,167 $ 14,066 Redeemable shares $ 255,000 $ 52,923 $ 195,000 $ 50,637 Remaining note value $ 110,300 $ 22,892 $ 110,300 $ 28,642 Total $ 531,457 $ 110,300 $ 424,759 $ 110,300 Additional discount (interest) $ — $ 13,808 $ — $ 8,058
Schedule of change in fair value of warrant liabilities	2017 Change in Fair Value of Warrant Liability November 2017 Note $ (19,938 ) November 2016 Note 74,514 December 2015 Note 127,320 Total $ 181,896 2017 Change in Fair Value of Warrant Liability November 2017 Note $ (19,938 ) November 2016 Note 74,514 December 2015 Note 127,320 Total $ 181,896 2017 Change in Fair Value of Warrant Liability November 2017 Note $ (19,938 ) November 2016 Note 74,514 December 2015 Note 127,320 Total $ 181,896
Schedule of modification of derivatives	2017 Modification of Warrant Liability Derivative Liability Total November 2017 Note $ 13,819 $ (5,000 ) $ 8,819 November 2016 Note 28,993 15,301 44,294 December 2015 Note 182,173 3,649 185,822 Total $ 224,985 $ 13,950 $ 238,935 2017 Modification of Warrant Liability Derivative Liability Total November 2017 Note $ 13,819 $ (5,000 ) $ 8,819 November 2016 Note 28,993 15,301 44,294 December 2015 Note 182,173 3,649 185,822 Total $ 224,985 $ 13,950 $ 238,935 2017 Modification of Warrant Liability Derivative Liability Total November 2017 Note $ 13,819 $ (5,000 ) $ 8,819 November 2016 Note 28,993 15,301 44,294 December 2015 Note 182,173 3,649 185,822 Total $ 224,985 $ 13,950 $ 238,935
Schedule of reclassification of warrant liability to equity	2017 Reclassification of Warrant liability to Equity November 2017 Note $ 284,493 November 2016 Note 284,493 December 2015 Note 853,473 Total $ 1,422,459 2017 Reclassification of Warrant liability to Equity November 2017 Note $ 284,493 November 2016 Note 284,493 December 2015 Note 853,473 Total $ 1,422,459 2017 Reclassification of Warrant liability to Equity November 2017 Note $ 284,493 November 2016 Note 284,493 December 2015 Note 853,473 Total $ 1,422,459
Schedule of fair value assumptions using monte carlo simulation	The fair value of the embedded derivative liability is measured in accordance with ASC 820 “Fair Value Measurement”, using “Black Scholes Merton Method” and “Monte Carlo Method” modeling as of December 31, 2018 and 2017, respectively, incorporating the following inputs: December 31, 2018 December 31, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 47.5 % Risk-free interest rate 2.45 % 1.53 % Expected term of options (years) 0.3 0.5 Stock price $ 0.01 $ 0.12 Conversion price $ 0.08 $ 0.08 The fair value of the embedded derivative liability is measured in accordance with ASC 820 “Fair Value Measurement”, using “Monte Carlo Method” modeling incorporating the following inputs: December 31, 2018 December 31, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 47.5 % Risk-free interest rate 2.45 % 1.53 % Expected term of options (years) 0.3 0.5 Stock price $ 0.01 $ 0.12 Conversion price $ 0.08 $ 0.08 fair value of the embedded derivative liability is measured in accordance with ASC 820 “Fair Value Measurement”, using “Black Scholes Merton Method” and “Monte Carlo Method” modeling as of December 31, 2018 and 2017, respectively, incorporating the following inputs: December 31, 2018 December 31, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 47.5 % Risk-free interest rate 2.45 % 1.53 % Expected term of options (years) 0.3 0.5 Stock price $ 0.01 $ 0.12 Conversion price $ 0.08 $ 0.08
Schedule of optional redemption fair value assumptions	The fair value of the embedded derivative liability is measured in accordance with ASC 820 “Fair Value Measurement”, incorporating the following inputs: December 31, 2018 December 31, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 47.5 % Risk-free interest rate 2.45 % 1.53 % Expected term of options (years) 0.3 0.5 Stock price $ 0.01 $ 0.12 Conversion price $ 0.08 $ 0.08 December 31, 2018 December 31, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 47.5 % Risk-free interest rate 2.45 % 1.53 % Expected term of options (years) 0.3 0.5 Stock price $ 0.01 $ 0.12 Conversion price $ 0.08 $ 0.08 The fair value of the embedded derivative liability is measured in accordance with ASC 820 “Fair Value Measurement”, using “Black Scholes Merton Method” and “Monte Carlo Method” modeling as of December 31, 2018 and 2017, respectively, incorporating the following inputs: December 31, 2018 December 31, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 47.5 % Risk-free interest rate 2.45 % 1.53 % Expected term of options (years) 0.3 0.5 Stock price $ 0.01 $ 0.12 Conversion price $ 0.08 $ 0.08
Schedule of purchaser warrants fair value assumptions using monte carlo simulation	The assumptions used in the Black-Scholes option-pricing method is set forth below: January 3, 2018 February 16, 2018 Common stock price $ 0.17 $ 0.13 Term 5 years 5 years Strike price $ 0.15 $ 0.15 Dividend yield 0 0 Risk free rate 2.25 % 2.63 % Volatility 62.5 % 62.5 % The fair value of the November 2017 Purchaser Warrants is measured in accordance with ASC 820 “Fair Value Measurement”, using “Monte Carlo simulation” modeling, incorporating the following inputs: December 31, 2017 November 10, 2017 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 55.0 % Risk-free interest rate 2.07 % 2.06 % Expected term of options (years) 0.5 1.5 Stock price $ 0.12 $ 0.20 Exercise price $ 0.15 $ 0.08 The fair value of the November 2016 Purchaser Warrants is measured in accordance with ASC 820 “Fair Value Measurement”, using “Monte Carlo simulation” modeling, incorporating the following inputs: December 31, 2017 December 31, 2016 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 55.0 % Risk-free interest rate 2.07 % 1.93 % Expected term of options (years) 0.5 1.5 - 5 Stock price $ 0.12 $ 0.11 Exercise price $ 0.15 $ 0.30 The fair value of the November 2015 Purchaser Warrants is measured in accordance with ASC 820 “Fair Value Measurement”, using “Monte Carlo simulation” modeling, incorporating the following inputs: December 31, 2017 December 31, 2016 Expected dividend yield 0.00 % 0.00 % Expected stock-price volatility 47.5 % 50.0 % Risk-free interest rate 2.07 % 1.70 % Expected term of options (years) 0.5 0.5 Stock price $ 0.12 $ 0.11 Exercise price $ 0.15 $ 0.30
Schedule of changes in derivative and warrant liabilities	Changes in the derivative liabilities were as follows: Derivative liabilities: December 31, 2017 $ 470,839 Decrease in fair value (530,838 ) Change due to extinguishment of debt 59,999 December 31, 2018 $ —

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of options outstanding and changes during the period	The following represents a summary of the Options outstanding at December 31, 2018 Options Weighted Average Exercise Price Aggregate Intrinsic Value * Outstanding at December 1, 2017 10,000,000 $ 0.005 $ 1,100,000 Granted — — — Exercised — — — Expired/Forfeited — — — Outstanding at December 31, 2017 10,000,000 $ 0.005 $ 1,200,000 Granted — — — Exercised — — — Expired/Forfeited — — — Outstanding at December 31, 2018 10,000,000 $ 0.005 $ 120,000 Exercisable at December 31, 2018 10,000,000 $ — $ — Expected to be vested 10,000,000 $ 0.005 $ — * Based on the Company’s stock price on December 1, 2017, December 31, 2018 and 2017, respectively

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of reconciliation of the statutory income tax rates and effective tax rate	A reconciliation of the statutory income tax rates and the effective tax rate is as follows: December 31, December 31, 2018 2017 Statutory U.S. federal rate 21.0 % 21.0 % State income tax, net of federal benefit 7.0 % 7.0 % Permanent differences 2.0 % (1.8 )% Valuation allowance (30.0 )% (26.2 )% Provision for income taxes 0.0 % 0.0 %
Schedule of deferred tax assets	The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following: December 31, December 31, 2018 2017 Deferred tax assets: Net operating loss carry forwards $ 2,302,880 $ 1,548,763 Stock based compensation 1,149,301 1,117,072 Valuation allowance (3,452,181 ) (2,665,835 ) $ — $ —

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Schedule of computation of basic and diluted net income per share	The following table sets forth the computation of basic and diluted net income per share: For the Years Ended December 31, 2018 2017 Loss from continuing operations $ (2,305,277 ) $ (3,845,297 ) Discontinued operations (314,997 ) (405,967 ) Net loss attributable to the common stockholders $ (2,620,274 ) $ (4,251,264 ) Basic weighted average outstanding shares of common stock 65,069,763 47,093,401 Dilutive effect of options and warrants — — Diluted weighted average common stock and common stock equivalents 65,069,763 47,093,401 Loss per share: Net loss per share from continuing operations, basic and diluted $ (0.04 ) $ (0.08 ) Net loss per share from discontinued operations, basic and diluted (0.00 ) (0.01 ) Net loss per share total, basic and diluted $ (0.04 ) $ (0.09 )

DISCONTINUED OPERATIONS AND A_2

DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Schedule of Assets of discontinued operations and held for sale and liabilities of discontinued operations and held for sale	The following tables lists the assets of discontinued operations and held for sale and liabilities of discontinued operations and held for sale as of December 31, 2018 and 2017 and the discontinued operations for CCI for the years ended December 31, 2018 and 2017: December 31, 2018 2017 ASSETS Current Assets: Accounts Receivable $ 2,096 $ 9,730 Total Current Assets of Discontinued Operations 2,096 9,730 Property, Plant and Equipment, net — 1,106,736 TOTAL ASSETS OF DISCONTINUED OPERATIONS AND HELD FOR SALE $ 2,096 $ 1,116,466 LIABILITIES LIABILITIES Current Liabilities: Accounts Payable $ — $ 121,442 Estimated fair value of contingent payments, net 137,007 287,957 Deferred revenue 21,977 81,455 Other current liabilities 3,994 7,781 Total Current Liabilities of Discontinued Operations 162,978 498,635 TOTAL LIABILITIES OF DISCONTINUED OPERATIONS AND HELD FOR SALE $ 162,978 $ 498,635 For the Years Ended December 31, 2018 2017 Net revenues $ 659,142 $ 1,245,744 Cost of sales 227,157 490,951 Gross profit 431,985 754,793 Operating expenses Advertising and marketing expenses 317,666 458,915 Stock based compensation - related party — 248,250 General and administrative 429,316 453,595 Total operating expenses 746,982 1,160,760 Net loss of discontinued operations and held for sale $ (314,997 ) $ (405,967 )

ORGANIZATION AND PRINCIPAL AC_2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - shares	Mar. 17, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Common stock, issued		81,272,408	53,276,676	27,845,000
Common stock, outstanding		81,272,408	53,276,676	16,000,250
Preferred stock, authorized		10,000,000	10,000,000
Preferred stock, issued		1	1
Description of shares amendment	On March 17, 2017, the shareholders of the Company approved an amendment to the Company’s Certificate of Incorporation to designate 1 share of the Company’s authorized 10,000,000 shares of Preferred Stock as Series A Preferred Stock (“Series A Preferred Stock”), which shall vote with the Common Stock, and shall be entitled to fifty-one percent (51%) of the total votes of Common Stock on all such matters voted on.

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Accumulated deficit	$ (13,001,269)	$ (10,380,995)
Working capital deficit	(3,844,000)	(3,404,000)
Net loss	(2,620,274)	(4,251,264)
Net cash used in operating activities	(286,112)	$ (400,003)
Restricted cash	$ 25,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Inputs, Level 1 [Member]
Derivative liability
Fair Value, Inputs, Level 2 [Member]
Derivative liability
Fair Value, Inputs, Level 3 [Member]
Derivative liability		$ 470,839

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
FDIC amount	$ 250,000
Deferred revenue	21,977	$ 81,455
Revenues	28,348	38,434
Impairments	942,736
Advertising and marketing expenses	$ 45,949	74,534
Estimated useful life	P5Y
Retail sales [Member]
Revenues	$ 623,514	1,061,248
Wholesale Sales [Member]
Revenues	$ 63,976	$ 222,930
Minimum [Member]
Estimated useful life of intangible assets	3 years
Maximum [Member]
Estimated useful life of intangible assets	10 years
Accounts Receivable [Member]
Concentration risk (in percent)	10.00%	10.00%
Sales Revenue, Net [Member]
Concentration risk (in percent)	10.00%
Sales Revenue, Net [Member] | One Customer [Member]
Concentration risk (in percent)		12.00%
Continuing Operations [Member]
Advertising and marketing expenses	$ 46,000	$ 75,000
Continuing Operations [Member] | Retail sales [Member]
Revenues		28,348
Continuing Operations [Member] | Wholesale Sales [Member]
Revenues	0	210,695
Discontinued Operations [Member]
Advertising and marketing expenses	318,000	458,000
Discontinued Operations [Member] | Retail sales [Member]
Revenues		595,166
Discontinued Operations [Member] | Wholesale Sales [Member]
Revenues	$ 63,976	$ 12,235

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Loose stones	$ 526,473	$ 529,018
Finished goods	134,145	134,145
Samples	62,977	62,977
Inventory, net	$ 723,595	$ 726,140

EQUIPMENT (Details)

EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accumulated depreciation	$ (30,122)	$ (17,424)
Total	15,530	25,278
Office Equipment [Member]
Total	$ 5,481	3,391
Estimated useful life	5 years
Computer Equipment [Member]
Total	$ 40,171	$ 39,311
Estimated useful life	3 years

EQUIPMENT (Details Narrative)

EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Depreciation expense	$ 12,698	$ 13,712
General and Administrative Expense [Member]
Depreciation expense	$ 12,698	$ 13,712

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accumulated amortization	$ (484,635)	$ (249,947)
Impairment	(460,789)
Intangible assets net	133,331	803,306
Goodwill [Member]
Intangible assets gross	481,947	481,947
Impairment	(481,947)
Intangible assets net		481,947
Minimum [Member]
Estimated life	3 years
Maximum [Member]
Estimated life	10 years
Trademarks [Member]
Intangible assets gross	$ 260,000	260,000
Trademarks [Member] | Minimum [Member]
Estimated life	3 years 3 months 19 days
Trademarks [Member] | Maximum [Member]
Estimated life	4 years 6 months
Website [Member]
Estimated life	3 years
Intangible assets gross	$ 118,775	113,253
Tradename [Member]
Estimated life	10 years
Intangible assets gross	$ 365,000	365,000
Proprietary Design [Member]
Estimated life	5 years
Intangible assets gross	$ 80,000	80,000
Developed Technology - Website [Member]
Estimated life	3 years
Intangible assets gross	$ 117,500	117,500
Developed Technology - Ipad Application [Member]
Estimated life	3 years
Intangible assets gross	$ 117,500	$ 117,500

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL (Details 1)	Dec. 31, 2018USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 62,907
2020	37,818
2021	12,606
Intangible Assets, Net	$ 113,331

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Impairment charges	$ 942,736
General and Administrative Expense [Member]
Amortization expense	234,688	222,081
Impairment charges	$ 942,736	$ 0

DUE TO RELATED PARTY (Details N

DUE TO RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Unpaid business expenses	$ 1,246,805	$ 721,434
Operating expenses	1,023,339	2,045,323
Due to related party	1,246,805	721,434
Accrued compensation - related party	1,239,750	$ 1,036,000
Mr. Joseph Segelman [Member]
Advances received	0
Unpaid business expenses	1,963,371
Inventory purchases	2,200
Operating expenses	1,952,720
Website development costs	5,502
Equipment purchases	2,950
Repayments of related party	1,438,000
Deferred compensation	123,750
Mr. Joseph Segelman [Member] | Employment Agreements [Member]
Deferred compensation	618,750
Minimum annual base salary and compensation	123,750
Mr. Chaya Segelman [Member]
Deferred compensation	80,000
Secretary [Member] | Employment Agreements [Member]
Deferred compensation	293,333
Minimum annual base salary and compensation	$ 80,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Convertible notes payable	$ 1,731,504	$ 1,437,504
Debt Discount		224,904
Convertible notes payable, net of unamortized debt discount	1,731,504	1,212,600
January and February 2018 Notes
Convertible notes payable	294,000
Debt Discount
November 2017 Note
Convertible notes payable	287,502	287,502
Debt Discount
November 2016 Note
Convertible notes payable	287,502	287,502
Debt Discount
December 2015 Note
Convertible notes payable	862,500	$ 862,500
Debt Discount

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Amount of notes	$ 1,731,504	$ 1,437,504
Debt Discount		224,904
Number of Warrants	19,928,802
January and February 2018 Notes
Amount of notes	$ 294,000
Debt Discount
Maturity Date	Mar. 31, 2019
Conversion Price	$ 0.08
Number of Warrants	1,960,000
Exercise Price	$ 0.15
Warrants Exercisable thru	Feb. 16, 2023
November 2017 Note
Amount of notes	$ 287,502	287,502
Debt Discount
Maturity Date	Mar. 31, 2019
Conversion Price	$ 0.08
Number of Warrants	3,593,776
Exercise Price	$ 0.15
Warrants Exercisable thru	Nov. 10, 2022
November 2016 Note
Amount of notes	$ 287,502	287,502
Debt Discount
Maturity Date	Mar. 31, 2019
Conversion Price	$ 0.08
Number of Warrants	3,593,776
Exercise Price	$ 0.15
Warrants Exercisable thru	Nov. 10, 2022
December 2015 Note
Amount of notes	$ 862,500	$ 862,500
Debt Discount
Maturity Date	Mar. 31, 2019
Conversion Price	$ 0.08
Number of Warrants	10,781,250
Exercise Price	$ 0.15
Warrants Exercisable thru	Nov. 10, 2022

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details 2) - Warrant [Member] - $ / shares	Jan. 03, 2018	Nov. 10, 2017	Feb. 16, 2018	Dec. 31, 2017
Common stock price	$ 0.17	$ 0.20	$ 0.13	$ 0.12
Term	5 years	1 year 6 months	5 years	6 months
Strike price	$ 0.15		$ 0.15
Dividend yield	0.00%	0.00%	0.00%	0.00%
Risk free rate	2.25%	2.06%	2.63%	2.07%
Volatility	62.50%	55.00%	62.50%	47.50%

CONVERTIBLE NOTES PAYABLE (De_4

CONVERTIBLE NOTES PAYABLE (Details 3) - USD ($)	Jan. 03, 2018	Feb. 16, 2018
Fair Value, Inputs, Level 1 [Member]
Warrant	$ 95,324	$ 65,292
Common stock	70,833	54,167
Redeemable shares	255,000	195,000
Remaining note value	110,300	110,300
Total	531,457	424,759
Additional discount (interest)
Relative Fair Value [Member]
Warrant	19,784	16,955
Common stock	14,701	14,066
Redeemable shares	52,923	50,637
Remaining note value	22,892	28,642
Total	110,300	110,300
Additional discount (interest)	$ 13,808	$ 8,058

CONVERTIBLE NOTES PAYABLE (De_5

CONVERTIBLE NOTES PAYABLE (Details 4) - November 2017Optional Redemption Valuation [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Expected dividend yield	0.00%	0.00%
Expected stock-price volatility	47.50%	47.50%
Risk-free interest rate	2.45%	1.53%
Expected term of options (years)	3 months 19 days	6 months
Stock price	$ 0.01	$ 0.12
Conversion price	$ 0.08	$ 0.08

CONVERTIBLE NOTES PAYABLE (De_6

CONVERTIBLE NOTES PAYABLE (Details 5) - Warrant One [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Dividend yield	0.00%	0.00%
Expected stock-price volatility	47.50%	47.50%
Risk free rate	2.45%	1.53%
Term	3 months 19 days	6 months
Stock price	$ 0.01	$ 0.12
Conversion price	$ 0.08	$ 0.08

CONVERTIBLE NOTES PAYABLE (De_7

CONVERTIBLE NOTES PAYABLE (Details 6) - November 2017 Purchaser Warrants [Member]	12 Months Ended
	Dec. 31, 2017USD ($)
Change in Fair Value of Warrant Liability	$ 181,896
November 2017 Note
Change in Fair Value of Warrant Liability	(19,938)
November 2016 Note
Change in Fair Value of Warrant Liability	74,514
December 2015 Note
Change in Fair Value of Warrant Liability	$ 127,320

CONVERTIBLE NOTES PAYABLE (De_8

CONVERTIBLE NOTES PAYABLE (Details 7) - November 2017 Purchaser Warrants [Member]	12 Months Ended
	Dec. 31, 2017USD ($)
Modification of Warrant Liability	$ 224,985
Modification of Derivative Liability	13,950
Total	238,935
November 2017 Note
Modification of Warrant Liability	13,819
Modification of Derivative Liability	(5,000)
Total	8,819
November 2016 Note
Modification of Warrant Liability	28,993
Modification of Derivative Liability	15,301
Total	44,294
December 2015 Note
Modification of Warrant Liability	182,173
Modification of Derivative Liability	3,649
Total	$ 185,822

CONVERTIBLE NOTES PAYABLE (De_9

CONVERTIBLE NOTES PAYABLE (Details 8) - November 2017 Purchaser Warrants [Member]	12 Months Ended
	Dec. 31, 2017USD ($)
Reclassification of Warrant liability to Equity	$ 1,422,459
November 2017 Note
Reclassification of Warrant liability to Equity	284,493
November 2016 Note
Reclassification of Warrant liability to Equity	284,493
December 2015 Note
Reclassification of Warrant liability to Equity	$ 853,473

CONVERTIBLE NOTES PAYABLE (D_10

CONVERTIBLE NOTES PAYABLE (Details 9) - Warrant [Member] - $ / shares	Jan. 03, 2018	Nov. 10, 2017	Feb. 16, 2018	Dec. 31, 2017
Expected dividend yield	0.00%	0.00%	0.00%	0.00%
Expected stock-price volatility	62.50%	55.00%	62.50%	47.50%
Risk-free interest rate	2.25%	2.06%	2.63%	2.07%
Expected term of options (years)	5 years	1 year 6 months	5 years	6 months
Stock price	$ 0.17	$ 0.20	$ 0.13	$ 0.12
Exercise price		$ 0.08		$ 0.15

CONVERTIBLE NOTES PAYABLE (D_11

CONVERTIBLE NOTES PAYABLE (Details 10) - Optional Redemption Valuation [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Expected dividend yield	0.00%	0.00%
Expected stock-price volatility	47.50%	47.50%
Risk-free interest rate	2.45%	1.53%
Expected term of options (years)	3 months 19 days	6 months
Stock price	$ 0.01	$ 0.12
Conversion price	$ 0.08	$ 0.08

CONVERTIBLE NOTES PAYABLE (D_12

CONVERTIBLE NOTES PAYABLE (Details 11) - November 2016 Purchaser Warrants [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Expected dividend yield	0.00%	0.00%	0.00%
Expected stock-price volatility	47.50%	47.50%	55.00%
Risk-free interest rate	2.45%	1.53%	1.93%
Expected term of options (years)	3 months 19 days	6 months
Stock price (in dollars per share)	$ 0.01	$ 0.12	$ 0.11
Exercise price	$ 0.08	$ 0.15	$ 0.30

CONVERTIBLE NOTES PAYABLE (D_13

CONVERTIBLE NOTES PAYABLE (Details 12) - November 2016 Purchaser Warrants [Member]	12 Months Ended
	Dec. 31, 2017USD ($)
Change in Fair Value of Warrant Liability	$ 181,896
November 2017 Note
Change in Fair Value of Warrant Liability	(19,938)
November 2016 Note
Change in Fair Value of Warrant Liability	74,514
December 2015 Note
Change in Fair Value of Warrant Liability	$ 127,320

CONVERTIBLE NOTES PAYABLE (D_14

CONVERTIBLE NOTES PAYABLE (Details 13) - November 2016 Purchaser Warrants [Member]	12 Months Ended
	Dec. 31, 2017USD ($)
Modification of Warrant Liability	$ 224,985
Modification of Derivative Liability	13,950
Total	238,935
November 2017 Note
Modification of Warrant Liability	13,819
Modification of Derivative Liability	(5,000)
Total	8,819
November 2016 Note
Modification of Warrant Liability	28,993
Modification of Derivative Liability	15,301
Total	44,294
December 2015 Note
Modification of Warrant Liability	182,173
Modification of Derivative Liability	3,649
Total	$ 185,822

CONVERTIBLE NOTES PAYABLE (D_15

CONVERTIBLE NOTES PAYABLE (Details 14) - November 2016 Purchaser Warrants [Member]	12 Months Ended
	Dec. 31, 2017USD ($)
Reclassification of Warrant liability to Equity	$ 1,422,459
November 2017 Note
Reclassification of Warrant liability to Equity	284,493
November 2016 Note
Reclassification of Warrant liability to Equity	284,493
December 2015 Note
Reclassification of Warrant liability to Equity	$ 853,473

CONVERTIBLE NOTES PAYABLE (D_16

CONVERTIBLE NOTES PAYABLE (Details 15) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
November 2016 Purchaser Warrants [Member]
Expected dividend yield	0.00%	0.00%	0.00%
Expected stock-price volatility	47.50%	47.50%	55.00%
Risk-free interest rate	2.45%	1.53%	1.93%
Expected term of options (years)	3 months 19 days	6 months
Stock price (in dollars per share)	$ 0.01	$ 0.12	$ 0.11
Exercise price	$ 0.08	$ 0.15	$ 0.30
Minimum [Member]
Expected term of options (years)			1 year 6 months
Maximum [Member]
Expected term of options (years)			5 years

CONVERTIBLE NOTES PAYABLE (D_17

CONVERTIBLE NOTES PAYABLE (Details 16) - December 2015 Optional Redemption [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Expected dividend yield	0.00%	0.00%
Expected stock-price volatility	47.50%	47.50%
Risk-free interest rate	2.45%	1.53%
Expected term of options (years)	3 months 19 days	6 months
Stock price	$ 0.01	$ 0.12
Conversion price	$ 0.08	$ 0.08

CONVERTIBLE NOTES PAYABLE (D_18

CONVERTIBLE NOTES PAYABLE (Details 17) - December 2015 Purchaser Conversion Shares [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Expected dividend yield	0.00%	0.00%
Expected stock-price volatility	47.50%	47.50%
Risk-free interest rate	2.45%	1.53%
Expected term of options (years)	3 months 19 days	6 months
Stock price	$ 0.01	$ 0.12
Conversion price	$ 0.08	$ 0.08

CONVERTIBLE NOTES PAYABLE (D_19

CONVERTIBLE NOTES PAYABLE (Details 18) - December 2015 Purchaser Warrants [Member]	12 Months Ended
	Dec. 31, 2017USD ($)
Change in Fair Value of Warrant Liability	$ 181,896
November 2017 Note
Change in Fair Value of Warrant Liability	(19,938)
November 2016 Note
Change in Fair Value of Warrant Liability	74,514
December 2015 Note
Change in Fair Value of Warrant Liability	$ 127,320

CONVERTIBLE NOTES PAYABLE (D_20

CONVERTIBLE NOTES PAYABLE (Details 19) - December 2015 Purchaser Warrants [Member]	12 Months Ended
	Dec. 31, 2017USD ($)
Modification of Warrant Liability	$ 224,985
Modification of Derivative Liability	13,950
Total	238,935
November 2017 Note
Modification of Warrant Liability	13,819
Modification of Derivative Liability	(5,000)
Total	8,819
November 2016 Note
Modification of Warrant Liability	28,993
Modification of Derivative Liability	15,301
Total	44,294
December 2015 Note
Modification of Warrant Liability	182,173
Modification of Derivative Liability	3,649
Total	$ 185,822

CONVERTIBLE NOTES PAYABLE (D_21

CONVERTIBLE NOTES PAYABLE (Details 20) - December 2015 Purchaser Warrants [Member]	12 Months Ended
	Dec. 31, 2017USD ($)
Reclassification of Warrant liability to Equity	$ 1,422,459
November 2017 Note
Reclassification of Warrant liability to Equity	284,493
November 2016 Note
Reclassification of Warrant liability to Equity	284,493
December 2015 Note
Reclassification of Warrant liability to Equity	$ 853,473

CONVERTIBLE NOTES PAYABLE (D_22

CONVERTIBLE NOTES PAYABLE (Details 21) - December 2015 Purchaser Warrants [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Expected dividend yield	0.00%	0.00%
Expected stock-price volatility	47.50%	50.00%
Risk-free interest rate	2.07%	1.70%
Expected term of options (years)	6 months	6 months
Stock price (in dollars per share)	$ 0.12	$ 0.11
Exercise price	$ 0.15	$ 0.30

CONVERTIBLE NOTES PAYABLE (D_23

CONVERTIBLE NOTES PAYABLE (Details 22)	12 Months Ended
	Dec. 31, 2018USD ($)
Derivative liabilities [Roll Forward]
Balance at beginning	$ 470,839
Decrease in fair value	(530,838)
Change due to extinguishment of debt	59,999
Balance at end

CONVERTIBLE NOTES PAYABLE (D_24

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Jan. 03, 2018	Nov. 10, 2017	Feb. 16, 2018	Jan. 31, 2018	Jan. 25, 2018	Nov. 30, 2017	Nov. 30, 2016	Feb. 28, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Nov. 16, 2017	May 30, 2017
Unamortized debt discount									$ 27,750
Interest expense									352,837	$ 790,841
Derivative liabilities										470,839
Restricted Stock [Member]
Value of shares issued									$ 126,680
Number of shares issued									4,750,000
Securities Purchase Agreement [Member]
Issuance date		Nov. 10, 2017									Nov. 10, 2016
Description of terms of conversion feature		ii) a November 2017 Note with a principal amount of $1.00 for each $0.86956 for each $1.00 paid by each purchaser for such purchaser’s November 2017 Note; and (iii) November 2017 Warrants to purchase up to a number of shares of Common Stock equal to 100% of such purchaser’s November 2017 Note principal amount divided by $0.08 (“Purchaser Conversion Price”), the conversion price in effect on the Initial Closing Date, with a per share exercise price equal to $0.15, as amended on November 16, 2017, subject to adjustment.									(ii) a November 2016 Note with a principal amount of $1.00 for each $0.86956 for each $1.00 paid by each purchaser for such purchaser’s November 2016 Note; and (iii) November 2016 Warrants to purchase up to a number of shares of Common Stock equal to 100% of such purchaser’s November 2016 Note principal amount divided by $0.12 (“Purchaser Conversion Price”), the conversion price in effect on the Initial Closing Date, as amended on May 30, 2017 to $0.08, with a per share exercise price equal to $0.30, subject to adjustment.
Issuance of convertible debt		$ 250,002									$ 244,945
Unamortized debt discount		$ 37,500									$ 42,557	$ 138,000
Maturity date		Mar. 31, 2019									Mar. 31, 2019
Interest rate		15.00%									15.00%	15.00%
Conversion rate		$ 0.08									$ 0.12	$ 0.08
Percentage of beneficially own in excess of common shares outstanding		9.99%									9.99%	9.99%
Percentage of right to participate subsequent financing		100.00%									100.00%	100.00%
Description of redemption of debt intrument		The November 2017 Notes provide that commencing six (6) months after the November 2017 Original Issue Date, the Company will have the option of prepaying the outstanding principal amount of the November 2017 Notes (an “November 2017 Optional Redemption”), in whole or in part, by paying to the holders a sum of money in cash equal to one hundred percent (100%) of the principal amount to be redeemed, together with accrued but unpaid interest thereon, if any, and any and all other sums due, accrued or payable to the holder arising under the November 2017 Note through the November 2017 Redemption Payment Date and 2.8986 shares of the Company’s Common Stock for each $1.00 of November 2017 Note principal amount being redeemed. A Notice of Redemption, if given, may be given on the first Trading Day following twenty (20) consecutive Trading Days during which all of the “Equity Conditions”, as defined, have been in effect.									The November 2016 Notes provide that commencing six (6) months after the November 2016 Original Issue Date, the Company will have the option of prepaying the outstanding principal amount of the November 2016 Notes (an “November 2016 Optional Redemption”), in whole or in part, by paying to the holders a sum of money in cash equal to one hundred percent (100%) of the principal amount to be redeemed, together with accrued but unpaid interest thereon, if any, and any and all other sums due, accrued or payable to the holder arising under the November 2016 Note through the November 2016 Redemption Payment Date and 2.8986 shares of the Company’s Common Stock for each $1.00 of November 2016 Note principal amount being redeemed. A Notice of Redemption, if given, may be given on the first Trading Day following twenty (20) consecutive Trading Days during which all of the “Equity Conditions”, as defined, have been in effect.
Securities Purchase Agreement [Member] | Crossover Capital Fund II, LLC
Value of shares issued								$ 294,000
Securities Purchase Agreement [Member] | Crossover Capital Fund II, LLC | Warrants
Value of shares issued								$ 250,000
Number of shares issued								1,960,000
Original issue discount								$ 44,000
Securities Purchase Agreement [Member] | Crossover Capital Fund II, LLC | Restricted Stock [Member]
Value of shares issued				$ 263,522
Number of shares issued				2,395,650
Securities Purchase Agreement [Member] | Alpha Capital Anstalt and Brio Capital Master Fund Ltd. [Member]
Conversion rate											$ 0.3
Percentage of right to participate subsequent financing											100.00%
Trading days											5 years
Issuance date											6 months
November 2017 Purchaser Conversion Shares [Member]
Conversion rate		$ 0.08
Embedded derivative liability		$ 165,000
Number of common shares issued									3,593,776
Value of shares issued						$ 833,354
Number of shares issued						163,171
Derivative liabilities									$ 0	0
Gain on Re-valuation of derivative liability									97,000	$ 75,000
Warrant [Member]
Share price (in dollars per share)												$ 0.25
Warrant [Member] | Securities Purchase Agreement [Member] | Alpha Capital Anstalt and Brio Capital Master Fund Ltd. [Member]
Common stock convertible shares		3,593,776									3,593,775	10,781,250
Issuance date												Dec. 23, 2015
Description of terms of conversion feature												(ii) a December 2015 Note with a principal amount of $1.00 for each $0.86956 for each $1.00 paid by each purchaser for such purchaser’s December 2015 Note; and (iii) December 2015 Warrants to purchase up to a number of shares of Common Stock equal to 100% of such purchaser’s December 2015 Note principal amount divided by $0.12 (“December 2015 Purchaser Conversion Price”), the conversion price in effect on the December 2015 Initial Closing Date, as amended on May 30, 2017 to $0.08, with a per share exercise price equal to $0.30, subject to adjustment.
Issuance of convertible debt												$ 724,500
Maturity date												Mar. 31, 2019
Description of redemption of debt intrument												The December 2015 Notes provide that commencing six (6) months after the December 2015 Original Issue Date, the Company will have the option of prepaying the outstanding principal amount of the December 2015 Notes (an “December 2015 Optional Redemption”), in whole or in part, by paying to the holders a sum of money in cash equal to one hundred percent (100%) of the principal amount to be redeemed, together with accrued but unpaid interest thereon, if any, and any and all other sums due, accrued or payable to the holder arising under the December 2015 Note through the December 2015 Redemption Payment Date and 2.8986 shares of the Company’s Common Stock for each $1.00 of December 2015 Note principal amount being redeemed. A Notice of Redemption, if given, may be given on the first Trading Day following twenty (20) consecutive Trading Days during which all of the “Equity Conditions”, as defined, have been in effect.
November 2017 Purchaser Warrants [Member]
Trading days										5 years
Issuance date										6 months
Modification of derivative liability										$ 13,950
Fair value of the warrants										290,612
Change in warrant liability													$ 0
CommonStock | Securities Purchase Agreement [Member]
Common stock convertible shares												2,500,000
Common stock convertible amount												$ 625,000
CommonStock | Securities Purchase Agreement [Member] | Crossover Capital Fund II, LLC
Number of shares issued								833,332
CommonStock | Securities Purchase Agreement [Member] | Alpha Capital Anstalt and Brio Capital Master Fund Ltd. [Member]
Common stock convertible shares		833,354									833,354	2,500,000
November 2016 Purchaser Common Stock [Member]
Maturity date							Mar. 31, 2019
Embedded derivative liability											$ 240,615
Value of shares issued							$ 833,354				$ 244,945
Number of shares issued							100,002
November 2016 Purchaser Warrants [Member]
Conversion rate											$ 0.12
Embedded derivative liability											$ 108,597
Trading days											5 years
Issuance date											6 months
Gain on Re-valuation of derivative liability											$ 0
Modification of derivative liability										13,950
Change in warrant liability													0
December 2015 Purchaser Warrants [Member]
Conversion rate												$ 0.08
Trading days												5 years
Issuance date												6 months
Share price (in dollars per share)												$ 0.15
Modification of derivative liability										13,950
Derivative fair value											$ 439,107
Change in warrant liability													$ 0
December 2015 Purchaser Conversion Shares [Member]
Common stock convertible shares												10,781,250
Conversion rate												$ 0.08
Embedded derivative liability									88,983
Derivative liabilities									0
Gain on Re-valuation of derivative liability									224,998	(320,000)
Derivative fair value									$ 88,983
November 2016 Purchaser Conversion Shares [Member]
Conversion rate											$ 0.08
Embedded derivative liability											$ 32,016
Number of common shares issued									3,593,775
Derivative liabilities									$ 0	0
Gain on Re-valuation of derivative liability									$ 75,000	14,088
Redeemable Shares | Securities Purchase Agreement [Member] | Crossover Capital Fund II, LLC
Number of shares issued								3,000,000
January and February 2018 Purchaser Conversion Shares [Member]
Common stock convertible shares									3,675,000
Total interest									$ 29,400
Interest rate									10.00%
Conversion rate									$ 0.08
January 2018 Purchaser Warrants [Member]
Fair value of the warrants	$ 95,324		$ 65,292
November 2017 Notes [Member]
Extinguishments of Debt									$ 12,000
November 2017 Notes [Member] | Restricted Stock [Member]
Value of shares issued					$ 263,522
Number of shares issued					2,395,650
Extinguishments of Debt									263,522
November 2017 Notes [Member] | Warrant [Member]
Unamortized debt discount										$ 287,502
Accretion of debt discount									0
Number of common shares issued										163,171
Warrants granted										$ 290,612
Extinguishments of Debt									224,904
Debt origination expenses										369,000
December 2015 Purchaser Conversion [Member]
Description of terms of conversion feature												December 2015 Purchaser Conversion Price of $0.08, as amended on May 30, 2017, subject to potential future adjustments described below. If the total outstanding balance of the Note were convertible as of December 31, 2017, the December 2015 Note would have been convertible into 10,781,250 shares of our common stock.
Secured Convertible Notes [Member] | Securities Purchase Agreement [Member] | Alpha Capital Anstalt and Brio Capital Master Fund Ltd. [Member]
Principle amount		$ 287,502									287,502	$ 862,500
November 2016 Notes [Member]
Unamortized debt discount									0
Interest expense									0	78,313
Extinguishments of Debt										691,371
November 2016 Notes [Member] | Warrant [Member]
Unamortized debt discount											$ 283,172
Number of common shares issued											100,002
Warrants granted											$ 108,567
December 2015 Notes [Member]
Extinguishments of Debt									35,999	691,371
December 2015 Notes [Member] | Restricted Stock [Member]
Value of shares issued					$ 263,522
Number of shares issued					2,395,650
Extinguishments of Debt									263,522
December 2015 Notes [Member] | Warrant [Member]
Unamortized debt discount												$ 862,500
Accretion of debt discount									0	$ 237,660
Number of common shares issued												625,000
Warrants granted												$ 439,107
Debt origination expenses												$ 429,000
December 2015 Optional Redemption [Member]
Share price (in dollars per share)										$ 0.12
Derivative liabilities										$ 19,125
Contingent fair value										199,150
Gain (Loss) on Optional Redemption valuation									$ 116,880	(19,909)
Convertible Promissory Note [Member] | Second Consent Waiver and Modification Agreement [Member]
Conversion rate														$ 0.08
Convertible Promissory Note [Member] | Warrant [Member] | Second Consent Waiver and Modification Agreement [Member]
Share price (in dollars per share)														0.15
Convertible Promissory Note [Member] | CommonStock | Second Consent Waiver and Modification Agreement [Member]
Share price (in dollars per share)														$ 0.08
January and February 2018 Notes [Member]
Description of terms of conversion feature									The exercise price for the Warrants is $0.15, subject to adjustment, are exercisable for five years after the date of the Warrants and are exercisable in whole or in part, as either a cash exercise or as a "cashless" exercise.
Unamortized debt discount									$ 0
Interest rate									10.00%
Common stock convertible amount									$ 28,767
Interest expense									29,400
Accretion of debt discount									242,466	0
Warrants granted									36,739
Original issue discount									44,000
Debt discount										242,466
January and February 2018 Notes [Member] | CommonStock
Value of shares issued									$ 250,000
Number of shares issued									833,332
Fair value of redeemable common shares									$ 28,767
January and February 2018 Notes [Member] | Redeemable Shares
Value of shares issued									$ 450,000
Number of shares issued									3,000,000
Fair value of redeemable common shares									$ 103,560
January 2018 Notes [Member] | Warrant [Member]
Maturity date									Mar. 31, 2019
Removal of redeemable shares									3,000,000
February 2018 Notes [Member] | Warrant [Member]
Maturity date									Mar. 31, 2019
November 2016 Notes [Member]
Extinguishments of Debt									$ 12,000
November 2016 Notes [Member] | Restricted Stock [Member]
Value of shares issued					$ 263,522
Number of shares issued					2,395,650
Extinguishments of Debt									263,522
November 2017Optional Redemption Valuation [Member]
Derivative liabilities									6,375
Contingent fair value									0
Derivative fair value									6,375
Gain (Loss) on Optional Redemption valuation									0	0
November 2016 Optional Redemption [Member]
Derivative liabilities									0
Contingent fair value									35,015
Gain (Loss) on Optional Redemption valuation									$ 38,960	$ (34,643)

SHORT TERM NOTES PAYABLE (Detai

SHORT TERM NOTES PAYABLE (Details Narrative) - USD ($)	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2018	Jan. 31, 2018
Debt discount				$ 27,750
Note payable, net debt issuance costs				103,770
Availability of debt				880,000
Upfront fee				400
Short term loan				35,000
Repayment of loan				35,171
Balance due				$ 0
Restricted Stock [Member]
Number of shares issued				4,750,000
Aggregate value of shares issued				$ 126,680
Secured Promissory Note [Member] | Alpha Capital Anstalt [Member]
Periodic payment		$ 350
Description of collateral		The Note is secured with the assets of the Company pursuant to a security agreement dated December 23, 2015. In addition, the Company’s CEO has personally guaranteed the Note.
Secured Promissory Note [Member] | Alpha Capital Anstalt [Member] | Restricted Stock [Member]
Number of shares issued			1,500,000
Aggregate value of shares issued			$ 105,000
Payments of debt issuance costs			2,500
Debt issuance costs on note payable, non current			107,500
Secured Promissory Note [Member] | Alpha Capital Anstalt [Member] | Brio Capital Master Fund Ltd. [Member]
Advance	$ 60,000		125,005		$ 60,010
Debt discount					$ 55,500
Principle amount			1,125,000
Number of shares issued	600,000
Secured Promissory Note [Member] | Alpha Capital Anstalt [Member] | Brio Capital Master Fund Ltd. [Member] | Minimum [Member]
Advance			$ 250,000

STOCK TRANSACTIONS (Details Nar

STOCK TRANSACTIONS (Details Narrative) - USD ($)	Dec. 31, 2018	Sep. 01, 2018	Jul. 08, 2018	Mar. 31, 2018	Jul. 14, 2017	Jun. 30, 2017	Nov. 30, 2018	Oct. 31, 2018	Jan. 31, 2018	Jan. 26, 2018	Mar. 17, 2017	Jan. 22, 2017	Feb. 28, 2018	Dec. 31, 2018	Dec. 31, 2017	May 19, 2017
Preferred stock cancellation term											10 years
Common stock payable															$ 79,625
Preferred stock value
Shares issued for services														$ 230,521	$ 755,884
CommonStock
Issuance of common stock and warrants with short-term convertible notes (in shares)														833,332	833,354
Shares issued for services														$ 547	$ 686
Shares issued for services (in shares)														5,468,750	6,861,768
Mr. Joseph Segelman [Member]
Preferred stock value																$ 270,000
Restricted Stock [Member]
Number of shares issued														4,750,000
Value of shares issued														$ 126,680
Stock issued for payment of accounts payable, Shares		5,000,000					8,000,000					150,000
Stock issued for payment of accounts payable, Value		$ 88,165					$ 117,600					$ 14,985
Issuance of common stock and warrants with short-term convertible notes (in shares)							2,500,000
Shares issued for services								$ 2,685							$ 755,884
Shares issued for services (in shares)								150,000							6,861,768
Restricted Stock [Member] | Outside Consultant [Member]
Number of shares issued	162,500		100,000		487,500					568,750
Value of shares issued	$ 101,156		$ 2,390		$ 34,125
Common stock payable										$ 101,156
Contract terminated date					Jan. 26, 2018
Restricted Stock [Member] | Employee [Member]
Number of shares issued															175,200
Value of shares issued															$ 16,920
Restricted Stock [Member] | Advisor [Member]
Number of shares issued															200,000
Value of shares issued															$ 20,000
Restricted Stock [Member] | Secured Promissory Note [Member] | Alpha Capital Anstalt [Member]
Number of shares issued						1,500,000
Value of shares issued						$ 105,000
Crossover Capital Fund II, LLC | Securities Purchase Agreement [Member]
Value of shares issued													$ 294,000
Crossover Capital Fund II, LLC | CommonStock | Securities Purchase Agreement [Member]
Number of shares issued													833,332
Crossover Capital Fund II, LLC | Redeemable Shares | Securities Purchase Agreement [Member]
Number of shares issued													3,000,000
Crossover Capital Fund II, LLC | Warrants | Securities Purchase Agreement [Member]
Number of shares issued													1,960,000
Value of shares issued													$ 250,000
Crossover Capital Fund II, LLC | Restricted Stock [Member] | Securities Purchase Agreement [Member]
Number of shares issued									2,395,650
Value of shares issued									$ 263,522
Brio Capital Master Fund Ltd. [Member] | Secured Promissory Note [Member] | Alpha Capital Anstalt [Member]
Principle amount						$ 1,125,000
Number of shares issued				600,000

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details) - USD ($)		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding - beginning of year		10,000,000	10,000,000
Granted
Exercised
Expired/Forfeited
Outstanding - ending of period		10,000,000	10,000,000
Exercisable - ending of period		10,000,000
Expected to be vested		10,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding - beginning of year		$ 0.005	$ 0.005
Granted
Exercised
Expired/Forfeited
Outstanding - ending of period		0.005	$ 0.005
Exercisable - ending of period
Expected to be vested		$ 0.005
Share-based Compensation Arrangement by Share-based Payment Award, Options, Aggregate Intrinsic Value [Roll Forward]
Outstanding - beginning of year	[1]	$ 1,200,000	$ 1,100,000
Outstanding - ending of period	[1]	$ 120,000	$ 1,200,000
[1]	Based on the Company's stock price on September 30, 2018, December 31, 2017, and December 1, 2017, respectively.

STOCK BASED COMPENSATION (Det_2

STOCK BASED COMPENSATION (Details Narrative) - USD ($)	Dec. 31, 2018	Jul. 08, 2018	Jul. 14, 2017	Jul. 31, 2018	Apr. 30, 2018	Jan. 26, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2014
Common stock, issued (in shares)	81,272,408						81,272,408	53,276,676		27,845,000
Stock based compensation							$ 114,978	$ 919,570
Stock based compensation - related party							$ 2,390	45,391
Number of shares vested							10,000,000
2015 Equity Incentive Plan [Member]
Common stock, issued (in shares)	20,000,000						20,000,000
Vesting period							10 years
2015 Equity Incentive Plan [Member] | Mr. Joseph Segelman [Member]
Number of shares issued							10,000,000
Value of common stock							$ 2,500,000
Dividend rate									0.00%
Volatility rate									35.60%
Risk-free interest rate									1.87%
Stock price									$ 0.25
Exercise price									$ 0.005
Expected life									6 years
2015 Equity Incentive Plan [Member] | Mr. Joseph Segelman [Member] | First Year Vest [Member]
Vesting period							12 months
2015 Equity Incentive Plan [Member] | Mr. Joseph Segelman [Member] | Second Year Vest [Member]
Vesting period							24 months
2015 Equity Incentive Plan [Member] | Outside Consultant [Member]
Number of shares vested							100,000
Number of remaining shares vested							0
2015 Equity Incentive Plan [Member] | Advisors [Member]
Number of remaining shares vested							700,000
General and Administrative Expense [Member] | 2015 Equity Incentive Plan [Member] | Outside Consultant [Member]
Stock based compensation							$ 13,750	1,250
Unamortized expenses	$ 0						0
General and Administrative Expense [Member] | 2015 Equity Incentive Plan [Member] | Advisors [Member]
Stock based compensation							13,750	$ 41,667
Unamortized expenses	$ 0						$ 0
Restricted Stock [Member]
Number of shares issued							4,750,000
Value of common stock							$ 126,680
Restricted Stock [Member] | Outside Consultant [Member]
Number of shares issued	162,500	100,000	487,500			568,750
Value of common stock	$ 101,156	$ 2,390	$ 34,125
Restricted Stock [Member] | 2015 Equity Incentive Plan [Member] | Outside Consultant [Member]
Number of shares issued				100,000			100,000
Value of common stock				$ 2,390			$ 15,000
Restricted Stock [Member] | 2015 Equity Incentive Plan [Member] | Employees [Member]
Number of shares issued					98,000
Value of common stock					$ 7,742
Restricted Stock [Member] | 2015 Equity Incentive Plan [Member] | Advisors [Member]
Number of shares issued							700,000
Value of common stock							$ 135,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Monthly sub leased	$ 7,834
Due to related party	721,434	$ 1,246,805	$ 721,434
Operating expenses		1,023,339	2,045,323
Accrued compensation - related party	1,036,000	1,239,750	1,036,000
Mr. Joseph Segelman [Member]
Deferred compensation		123,750
Employee benefits		9,862	16,738
Inventory purchases		2,200
Operating expenses		1,952,720
Repayments of related party		1,438,000
Equipment purchases		2,950
Website development costs		$ 5,502
Mr. Joseph Segelman [Member] | Consulting Agreement [Member]
Description of consulting agreement		The Company previously had a consulting agreement with its secretary and director (“Secretary”) under which she was compensated $60,000 per annum. Beginning June 20, 2013, this contract was to continue unless and until terminated at any time by either the Company or Secretary giving two month notice in writing. Such consulting agreement was terminated by mutual agreement as of May 1, 2015 and superseded by the employment agreement effective May 1, 2015.
Consulting fees		$ 120,000
Compensation expense	180,000	180,000
Deferred compensation		214,000
Mr. Joseph Segelman [Member] | Employment Agreements [Member]
Minimum annual base salary and compensation		$ 123,750
Description of amount equal to base salary		An amount equal to 200% of the base salary
Agreement expiration date		Dec. 31, 2018
Deferred compensation		$ 832,750
Deferred compensation		618,750
Mr. Chaya Segelman [Member]
Deferred compensation		80,000
Employee benefits		7,870	$ 7,179
Secretary [Member] | Consulting Agreement [Member]
Consulting fees		60,000
Compensation expense	$ 80,000	80,000
Deferred compensation		113,667
Secretary [Member] | Employment Agreements [Member]
Minimum annual base salary and compensation		$ 80,000
Description of amount equal to base salary		An amount equal to 50% of the base salary
Agreement expiration date		Dec. 31, 2018
Deferred compensation		$ 407,000
Deferred compensation		$ 293,333

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Statutory U.S. federal rate	21.00%	21.00%
State income tax, net of federal benefit	7.00%	7.00%
Permanent differences	2.00%	(1.80%)
Valuation allowance	(30.00%)	(26.02%)
Provision for income taxes	0.00%	0.00%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Net operating loss carry forwards	$ 2,302,880	$ 1,548,763
Stock based compensation	1,149,301	1,117,072
Valuation allowance	(3,452,181)	(2,665,835)
Total

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2018USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carry forwards for Federal and state	$ (8,215,000)
Expire date	Dec. 31, 2032

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Loss from continuing operations	$ (2,305,277)	$ (3,845,297)
Discontinued operations	(314,997)	(405,967)
Net loss attributable to the common stockholders	$ (2,620,274)	$ (4,251,264)
Basic weighted average outstanding shares of common stock	65,069,763	47,093,401
Dilutive effect of options and warrants
Diluted weighted average common stock and common stock equivalents	65,069,763	47,093,401
Loss per share:
Net loss per share from continuing operations, basic and diluted	$ (0.04)	$ (0.08)
Net loss per share from discontinued operations, basic and diluted	0	(0.01)
Net loss per share total, basic and diluted (in dollars per share)	$ (0.04)	$ (0.09)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 01, 2016
Rent expense		$ 40,245	$ 99,679
Monthly sub leased	$ 7,834
Estimated fair value of contingent payments, net				$ 424,511
Earn out payments		106,570
Reimbursement Expenses		95,020
Contingent cash payment					$ 500,000
ASK Gold [Member]
Earn out payments		$ 11,751
Common stock issued for settlement, Shares		8,000,000
Common stock issued for settlement, value		$ 139,199
CCI [Member]
Earn out payments		41,534
Reimbursement Expenses		41,735	$ 11,751
Third Party [Member]
Monthly sub leased		$ 4,000

DISCONTINUED OPERATIONS AND A_3

DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Current Assets:
Accounts Receivable	$ 2,096	$ 9,730
Total Current Assets of Discontinued Operations	2,096	9,730
Property, Plant and Equipment, net		1,106,736
TOTAL ASSETS OF DISCONTINUED OPERATIONS AND HELD FOR SALE	2,096	1,116,466
Current Liabilities:
Accounts Payable		121,442
Estimated fair value of contingent payments, net	137,007	287,957
Deferred revenue	21,977	81,455
Other current liabilities	3,994	7,781
Total Current Liabilities of Discontinued Operations	162,978	498,635
TOTAL LIABILITIES OF DISCONTINUED OPERATIONS AND HELD FOR SALE	162,978	498,635
Net revenues	659,142	1,245,744
Cost of sales	227,157	490,951
Gross profit	431,985	754,793
Operating expenses
Advertising and marketing expenses	317,666	458,915
Stock based compensation - related party		248,250
General and administrative	429,316	453,595
Total operating expenses	746,982	1,160,760
Net loss of discontinued operations and held for sale	$ (314,997)	$ (405,967)

DISCONTINUED OPERATIONS AND A_4

DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Details Narrative)	Jan. 01, 2019USD ($)
Asset Purchase Agreement [Member]
Sale of operating assets	$ 100,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Jan. 01, 2019USD ($)
Subsequent Event [Member] | Asset Purchase Agreement [Member]
Sale of Fixed assets and intellectual property	$ 100,000