Vision Energy (VENG) 10-Q 2 Nov 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Oct. 30, 2020
Document And Entity Information
Entity Registrant Name	VISION HYDROGEN Corp
Entity Central Index Key	0001676580
Document Type	10-Q
Document Period End Date	Sep. 30, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		397,576
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 54,840	$ 25,059
Prepaid expenses	16,830	4,079
Other current assets	35,000
Current assets held for sale		1,093,444
Total current assets	106,670	1,122,582
Security deposits and other non-current assets	150	600
Deferred offering cost		130,072
Investment in Volt H2	175,000
Non-current assets held for sale		2,215,177
Total non-current assets	175,150	2,345,849
Total assets	281,820	3,468,431
Current liabilities
Accounts payable and accrued expenses	9,833	157,484
Sales and withholding tax payable		2,552
Current convertible note payable		80,500
Loan payable	20,000
Loan payable - related party	580,232
Accrued interest - related party	7,809
Current liabilities held for sale		1,131,193
Total current liabilities	617,874	1,371,729
Noncurrent liabilities
Non-current liabilities held for sale		1,199,984
Total noncurrent liabilities		1,199,984
Total liabilities	617,874	2,571,713
Commitments and contingencies
Stockholders' equity (deficit)
Preferred stock - $0.0001 par value; 5,000,000 shares authorized; 0 shares issued and outstanding
Common stock - $0.0001 par value; 100,000,000 shares authorized; 397,576 and 386,276 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively	40	39
Additional paid-in capital	3,059,846	2,970,419
Accumulated deficit	(3,395,940)	(2,073,740)
Total stockholders' equity (deficit)	(336,054)	896,718
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY	$ 281,820	$ 3,468,431

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	397,576	386,276
Common stock, shares outstanding	397,576	386,276

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - Other Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue
Total revenue
Cost of goods sold
Direct costs
Total cost of goods sold
Gross profit
Operating expenses
General and administrative expenses	45,043	83,166	214,800	359,858
Management fees - related party	33,750	21,500	63,750	60,500
Total operating expenses	78,793	104,666	278,550	420,358
Loss from operations	(78,793)	(104,666)	(278,550)	(420,358)
Other expenses
Interest expense			47,289
Interest expense - related party	8,312	64,065	46,655	158,220
Change in fair value earn-out		4,704	4,875	13,647
Total other expenses	8,312	68,769	98,819	171,867
Net loss from continuing operations	(87,105)	(173,435)	(377,369)	(592,225)
Net income (loss) from discontinued operations (including loss on disposal of $789,425)		(31,204)	(944,831)	153,098
Net loss	$ (87,105)	$ (204,639)	$ (1,322,200)	$ (439,127)
Loss per share (continuing operations)
Basic	$ (0.22)	$ (0.46)	$ (0.96)	$ (1.56)
Diluted	(0.22)	(0.46)	(0.96)	(1.56)
Earnings (loss) per share (discontinued operations)
Basic	0	(0.08)	(2.40)	0.40
Diluted	$ 0	$ (0.08)	$ (2.40)	$ 0.40
Weighted average common shares outstanding
Basic	397,576	378,712	392,974	379,814
Diluted	397,576	378,712	392,974	379,814
Sales [Member]
Revenue
Total revenue
Cost of goods sold
Direct costs

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Operations - Other Comprehensive Income (Unaudited) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Loss on disposal of discontinued operation	$ 789,425	$ 789,425	$ 789,425	$ 789,425

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Income (Deficit) [Member]	Total
Balance at Dec. 31, 2018	$ 38		$ 2,984,196	$ (1,361,299)	$ 1,622,935
Balance, shares at Dec. 31, 2018	379,302
Stock-based compensation			8,562		8,562
Share donation			23,446		23,446
Share donation, shares	1,750
Beneficial conversion feature			97,500		97,500
Cancelled shares
Cancelled shares, shares
Commitment shares
Commitment shares, shares
Equity financing
Equity financing, shares
Debt extinguishment			$ (216,460)		$ (216,460)
Share conversion
Share conversion, shares
Net loss				$ (125,026)	$ (125,026)
Balance at Mar. 31, 2019	$ 38		2,897,244	(1,486,325)	1,410,957
Balance, shares at Mar. 31, 2019	381,052
Balance at Dec. 31, 2018	$ 38		2,984,196	(1,361,299)	1,622,935
Balance, shares at Dec. 31, 2018	379,302
Net loss					(439,127)
Balance at Sep. 30, 2019	$ 38		2,950,857	(1,800,426)	1,150,469
Balance, shares at Sep. 30, 2019	384,702
Balance at Mar. 31, 2019	$ 38		2,897,244	(1,486,325)	1,410,957
Balance, shares at Mar. 31, 2019	381,052
Stock-based compensation			2,074		2,074
Share donation
Share donation, shares
Beneficial conversion feature
Cancelled shares
Cancelled shares, shares
Commitment shares
Commitment shares, shares
Equity financing
Equity financing, shares
Debt extinguishment
Share conversion
Share conversion, shares
Net loss				$ (109,462)	$ (109,462)
Balance at Jun. 30, 2019	$ 38		2,899,318	(1,595,787)	1,303,573
Balance, shares at Jun. 30, 2019	381,052
Stock-based compensation			4,456		4,456
Share donation
Share donation, shares
Beneficial conversion feature
Cancelled shares			(23,450)		(23,450)
Cancelled shares, shares	(1,750)
Commitment shares			45,000		45,000
Commitment shares, shares	1,500
Equity financing			25,533		25,533
Equity financing, shares	3,900
Debt extinguishment
Share conversion
Share conversion, shares
Net loss				$ (204,639)	$ (204,639)
Balance at Sep. 30, 2019	$ 38		2,950,857	(1,800,426)	1,150,469
Balance, shares at Sep. 30, 2019	384,702
Balance at Dec. 31, 2019	$ 39		2,970,149	(2,073,740)	896,718
Balance, shares at Dec. 31, 2019	386,276
Stock-based compensation			7,993		7,993
Share donation
Share donation, shares
Beneficial conversion feature
Cancelled shares
Cancelled shares, shares
Commitment shares
Commitment shares, shares
Equity financing			$ 19,833		$ 19,833
Equity financing, shares	3,150
Debt extinguishment			39,954		39,954
Share conversion
Share conversion, shares
Net loss				$ (271,787)	$ (271,787)
Balance at Mar. 31, 2020	$ 39		3,038,199	(2,345,527)	692,711
Balance, shares at Mar. 31, 2020	389,426
Balance at Dec. 31, 2019	$ 39		2,970,149	(2,073,740)	896,718
Balance, shares at Dec. 31, 2019	386,276
Net loss					(1,322,200)
Balance at Sep. 30, 2020	$ 40		3,059,846	(3,395,940)	(336,054)
Balance, shares at Sep. 30, 2020	397,576
Balance at Mar. 31, 2020	$ 39		3,038,199	(2,345,527)	692,711
Balance, shares at Mar. 31, 2020	389,426
Stock-based compensation
Share donation
Share donation, shares
Beneficial conversion feature
Cancelled shares
Cancelled shares, shares
Commitment shares
Commitment shares, shares
Equity financing			$ 6,187		$ 6,187
Equity financing, shares	3,150
Debt extinguishment
Share conversion	$ 1		15,460		15,461
Share conversion, shares	5,000
Net loss				(963,308)	(963,308)
Balance at Jun. 30, 2020	$ 40		3,059,846	(3,308,835)	(248,949)
Balance, shares at Jun. 30, 2020	397,576
Stock-based compensation
Share donation
Share donation, shares
Beneficial conversion feature
Cancelled shares
Cancelled shares, shares
Commitment shares
Commitment shares, shares
Equity financing
Equity financing, shares
Debt extinguishment
Share conversion
Share conversion, shares
Net loss				$ (87,105)	$ (87,105)
Balance at Sep. 30, 2020	$ 40		$ 3,059,846	$ (3,395,940)	$ (336,054)
Balance, shares at Sep. 30, 2020	397,576

Condensed Consolidated Statem_4

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss from continuing operations	$ (377,369)	$ (592,225)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	50,462	133,684
Stock-based compensation	7,993	15,092
Change in fair value contingent consideration	4,875	13,647
Change in operating assets and liabilities:
Other long-term asset	94,180
Prepaid expenses and other costs	(12,750)	5,285
Accounts payable and accrued expenses	(173,853)	101,934
Net cash used in in operating activities - continuing operations	(406,462)	(322,583)
Net cash provided by (used in) operating activities - discontinued operations	128,054	(54,891)
Net cash used in operating activities	(278,408)	(377,474)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in Volt	(175,000)
Cash disposed of in disposition of subsidiaries	(322,101)
Net cash used in investing activities - continuing operations	(497,101)
Net cash used in investing activities - discontinued operations	(21,031)	1,165
Net cash used in investing activities	(518,132)	1,165
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from PPP notes payable	20,000
Proceeds from related party debt	580,232
Proceeds from issuance of convertible debt	75,000	147,500
Legal fees associated with financing		(90,000)
Repayment of convertible debt	(90,000)
Proceeds from equity financing	26,008	26,746
Net cash provided by financing activities - continuing operations	611,240	84,246
Net cash provided by (used in) financing activities - discontinued operations	(22,243)	183,308
Net cash provided by financing activities	588,997	267,554
Net decrease in cash and cash equivalents	(207,543)	(108,755)
Effect of foreign currency translation on cash	(15,237)	(7,991)
Cash and cash equivalents - beginning of period	277,620	359,134
Cash and cash equivalents - end of period	54,840	242,389
Supplemental disclosure of non-cash investing and financing activities
Beneficial conversion feature		$ 190,000

Organization and Line of Busine

Organization and Line of Business	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Line of Business	1. ORGANIZATION AND LINE OF BUSINESS Vision Hydrogen Corporation (the “Company”) was incorporated in the state of Nevada on August 17, 2015 and is based in Jersey City, New Jersey. The Company’s principal operations consist of designing and installing clean energy systems with a focus on hydrogen energy. Effective January 31, 2017, the Company acquired The Pride Group (QLD) Pty Ltd, an Australian company (“Pride”), a provider of security systems integration for customers in the government and commercial sector, and has launched a new clean energy systems division to focus on the Asia-Pacific high growth renewable energy market. On February 1, 2018, the Company acquired PVBJ Inc. (“PVBJ”) Established in 2008, PVBJ is engaged in the business of the design, installation, maintenance, and emergency service of environmental systems both in residential and commercial markets. During the three and nine months ended September 2020, the Company took significant steps to transition its hydrogen energy business to focus on hydrogen production on a scaled production plant model. During the period, the Company disposed of its interests in both PVBJ and Pride (See Note 16 ‘Discontinued Operations’) in order to facilitate this transition. As part of the disposition the Company agreed to provide certain post-closing support to both PVBJ and Pride through Q3 2020. On August 12, 2020, pursuant to a Seed Capital Subscription Agreement, the Company made an equity investment into VoltH2 Holdings AG (“ VoltH2 Effective September 30, 2020 the Company moved its principal office from Dallas, Texas to Jersey City, New Jersey. On September 29, 2020, Vision Hydrogen Corporation (f/k/a H/Cell Energy Corporation) filed an amendment to and restatement of its Articles of Incorporation with the Secretary of State of the State of Nevada. Pursuant to the Amendment, the Company (i) changed its name from H/Cell Energy Corporation to Vision Hydrogen Corporation (ii) effectuated a one-for-twenty (1:20) reverse split of the issued and outstanding shares of common stock of the Company without changing the par value of the stock and (iii) increased its authorized shares of common stock from 25,000,000 to 100,000,000. The Amendment took effect on October 6, 2020. All share and per share amounts for the common stock have been retroactively restated to give effect to the reverse split.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and following the requirements of the Securities and Exchange Commission (“SEC”) for interim reporting. As permitted under those rules, certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. These interim financial statements have been prepared on the same basis as the Company’s annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for a fair statement of the Company’s financial information. These interim results are not necessarily indicative of the results to be expected for the year ending December 31, 2020 or any other interim period or for any other future year. These unaudited condensed financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2019, included in the Company’s 2019 Annual Report on Form 10-K filed with the SEC. As of September 30, 2020, the Company no longer consolidates Pride or PVBJ as they have been divested and the financials presented are just of Vision Hydrogen. Results from Pride and PVBJ have been recast in the current period and comparative periods in discontinued operations. The balance sheet as of December 31, 2019 has been derived from audited financial statements at that date but does not include all of the information required by U.S. GAAP for complete financial statements. On October 6 2020, Vision Hydrogen Corporation effectuated a one-for-twenty (1:20) reverse split of the issued and outstanding shares of common stock of the Company without changing the par value of the stock and increased its authorized shares of common stock from 25,000,000 to 100,000,000 which is presented on the current period financial statements. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Reclassification Certain prior period amounts have been reclassified to conform to current period presentation specifically as it relates to the reclassification of assets, liabilities, operating results, cash flows and the accumulated comprehensive loss as a result of the Company’s disposition of interests in our PVBJ and Pride subsidiaries. Accounts Receivable Accounts receivable are recorded when invoices are issued and are presented in the balance sheet net of the allowance for doubtful accounts. The allowance for doubtful accounts is estimated based on the Company’s historical losses, the existing economic conditions in the construction industry, and the financial stability of its customers. Accounts are written off as uncollectible after collection efforts have failed. In addition, the Company does not generally charge interest on past-due accounts or require collateral. As of September 30, 2020 and December 31, 2019, there was no allowance for doubtful accounts required. Goodwill and Finite-Lived Intangible Assets Goodwill represents the excess of the aggregate of the following (1) consideration transferred, (2) the fair value of any non-controlling interest in the acquiree, and (3) if the business combination is achieved in stages, the acquisition-date fair value of our previously held equity interest in the acquiree over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Identifiable intangible assets consist primarily of customer lists and relationships, non-compete agreements and technology-based intangibles and other contractual agreements. The Company amortizes finite lived identifiable intangible assets over five years, on a straight-line basis to their estimated residual values and periodically reviews them for impairment. Total goodwill and identifiable intangible assets comprised 0% of the Company’s consolidated total assets as of September 30, 2020 and 41% as of December 31, 2019. The Company uses the acquisition method of accounting for all business combinations and does not amortize goodwill. Goodwill is tested for possible impairment annually during the fourth quarter of each fiscal year or more frequently if events or changes in circumstances indicate that the asset might be impaired. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, the Company would not need to perform the two-step impairment test for that reporting unit. If the Company cannot support such a conclusion or the Company does not elect to perform the qualitative assessment, then the first step of the goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying amount, its goodwill is not impaired, and the second step of the impairment test is not necessary. If the carrying amount of the reporting unit exceeds its estimated fair value, then the second step of the goodwill impairment test must be performed. The second step of the goodwill impairment test compares the implied fair value of the reporting unit goodwill with its carrying amount to measure the amount of impairment, if any. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. If the carrying amount of the reporting unit goodwill exceeds the implied fair value of that goodwill, an impairment is recognized in an amount equal to that excess. As of September 30, 2020, the Company had no goodwill and has included the write-off of goodwill in the calculation of the loss on disposal of PVBJ (see Discontinued Operations Note 16). Comprehensive Loss Comprehensive loss consists of two components, net loss and other comprehensive loss. The Company’s other comprehensive loss is comprised of foreign currency translation adjustments. The balance of accumulated other comprehensive loss is zero as of September 30, 2020 due to the disposition of Pride on May 18, 2020. Currency Translation The Company translates its foreign subsidiary’s assets and liabilities denominated in foreign currencies into U.S. dollars at current rates of exchange as of the balance sheet date and income and expense items at the average exchange rate for the reporting period. Translation adjustments resulting from exchange rate fluctuations are recorded in accumulated other comprehensive income. The Company records gains and losses from changes in exchange rates on transactions denominated in currencies other than each reporting location’s functional currency in net income (loss) for each period. Items included in the financial statements of each entity in the group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The functional and reporting currency of the Company is the United States Dollar (“U.S. Dollar”). The financial records of Australia based Pride is maintained in the local currency, the Australian Dollar (AUD$), which is also its functional currency. For the three and nine months ended September 30, 2020, the Company recorded no other comprehensive loss. For the three and nine months ended September 30, 2019, the Company recorded other comprehensive loss of $15,236 and $863, respectively, in the condensed consolidated financial statements. The balance of comprehensive loss and accumulated comprehensive loss has been reclassified to discontinued operations as of September 30, 2020 due to the disposition of Pride on May 18, 2020. Investments The Company follows Accounting Standards Codification (“ASC”) 321-10-35-2 “Equity Securities without Readily Determinable Fair Values, to account for its ownership interest in noncontrolled entities. Under this guidance, equity securities that do not have readily determinable fair values (i.e., non-marketable equity securities and do not qualify for the practical expedient to determine the fair value at net asset value (“NAV”) are not required to be accounted for under the equity method are typically carried at cost (i.e., cost method investments) less accumulated impairment. Investments of this nature are initially recorded at cost. Income is recorded for dividends received that are distributed from net accumulated earnings of the noncontrolled entity subsequent to the date of investment. Dividends received in excess of earnings subsequent to the date of investment are considered a return of investment and are recorded as reductions in the cost of the investment. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred Revenue Recognition The Company recognizes revenue in accordance with Accounting Standard Update (“ASU”) ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” Under ASU 2014-09 requirements, the Company recognizes revenue from the installation or construction of projects and service or short-term projects over time using the cost-based input method. The Company accounts for a contract when: (i) it has approval and commitment from both parties, (ii) the rights of the parties are identified, (iii) payment terms are identified, (iv) the contract has commercial substance, and (v) collectability of consideration is probable. The Company considers the start of a project to be when the above criteria have been met and the Company either has written authorization from the customer to proceed or an executed contract. A detailed breakdown of the five-step process is as follows: Identify the Contract with a Customer The Company used to receive almost all of its contracts from only two sources, referrals, or government bids. In a referral, a client that the Company has an ongoing business relationship with refers the Company to perform services. In a government bid, the Company applies to perform services for public projects. The contracts have a pattern of being stand-alone contracts. Identify the Performance Obligations in the Contract The performance obligation of the Company is to perform a contractually agreed upon task for the customer. If the contract is stated to provide only contractual services, then the services are considered the only performance obligation. If the contractual services include design and or engineering in addition to the contract, it is considered a single performance obligation. Determine the Transaction Price The nature of the industry involves a number of uncertainties that can affect the current state of the contract. Variable considerations are the estimates made due to a contract modification in the contractual service. Change orders, claims, extras, or back charges are common in contractual services activity as a form of variable consideration. If there is going to be a contract modification, judgment by management will need to be made to determine if the variable consideration is enforceable. The following factors are considered in determining if the variable consideration is enforceable: 1. The customer’s written approval of the scope of the change order; 2. Current contract language that indicates clear and enforceable entitlement relating to the change order; 3. Separate documentation for the change order costs that are identifiable and reasonable; and 4. The Company’s favorable experience in negotiating change orders, especially as it relates to the specific type of contract and change order being evaluated Once the Company receives a contract, it generates a budget of projected costs for the contract based on the contract price. If the scope of the contract during the contractual period needs to be modified, the Company typically files a change order. The Company does not continue to perform services until the change modification is agreed upon with documentation by both the Company and the customer. There are few times that claims, extras, or back charges are included in the contract. Allocate the Transaction Price to the Performance Obligations in the Contract If there are multiple performance obligations to the contract, the costs must be allocated appropriately and consistently to each performance obligation. In the Company’s experience, usually only one performance obligation is stated per contract. If there are multiple services provided for one customer, the Company has a policy of splitting out the services over multiple contracts. Recognize Revenue When (or As) the Entity Satisfies a Performance Obligations The Company uses the total costs incurred on the project relative to the total expected costs to satisfy the performance obligation. The input method involves measuring the resources consumed, labor hours expended, costs incurred, time lapsed, or machine hours used relative to the total expected inputs to the satisfaction of the performance obligation. Costs incurred prior to actual contract (i.e. design, engineering, procurement of material, etc.) should not be recognized as the client does not have control of the good/service provided. When the estimate on a contract indicates a loss or claims against costs incurred reduce the likelihood of recoverability of such costs, the Company records the entire estimated loss in the period the loss becomes known. Project contracts typically provide for a schedule of billings or invoices to the customer based on the Company’s job to date percentage of completion of specific tasks inherent in the fulfillment of its performance obligation(s). The schedules for such billings usually do not precisely match the schedule on which costs are incurred. As a result, contract revenue recognized in the statement of operations can and usually does differ from amounts that can be billed or invoiced to the customer at any point during the contract. Amounts by which cumulative contract revenue recognized on a contract as of a given date exceed cumulative billings and unbilled receivables to the customer under the contract are reflected as a current asset in the Company’s balance sheet under the captions “Costs and estimated earnings in excess of billings” and “Unbilled accounts receivable.” Amounts by which cumulative billings to the customer under a contract as of a given date exceed cumulative contract revenue recognized on the contract are reflected as a current liability in the Company’s balance sheet under the caption “Billings in excess of costs and estimated earnings.” Cash and Cash Equivalents Cash and cash equivalents include cash in bank and money market funds as well as other highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents as of September 30, 2020 or December 31, 2019. Stock-Based Compensation The Company recognizes expense for its stock-based compensation based on the fair value of the awards at the time they are granted. We estimate the value of stock option awards on the date of grant using the Black-Scholes model. The determination of the fair value of stock-based payment awards on the date of grant is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the term of the awards, expected term, risk-free interest rate and expected dividends. The impact of forfeitures is recorded in the period in which they occur. Our outstanding awards do not contain market or performance conditions. Fair Value of Financial Instruments The carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. The Company classifies and discloses assets and liabilities carried at fair value in one of the following three categories: [ ] Level 1—quoted prices in active markets for identical assets and liabilities; [ ] Level 2—observable market-based inputs or unobservable inputs that are corroborated by market data; and [ ] Level 3—significant unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. There were no fair value measurements as of September 30, 2020. Net Income (Loss) Per Common Share The Company computes basic net income (loss) per share by dividing net income (loss) per share available to common stockholders by the weighted average number of common shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “if converted” method as applicable. The computation of diluted loss per share excludes dilutive securities because their inclusion would be anti-dilutive. Dilutive securities for the periods presented are as follows: Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Options to purchase common stock 0 21,250 0 21,250 Convertible debt 0 55,000 0 55,000 Totals 0 76,250 0 76,250 Please refer to Note 10 for a discussion of the decrease for the three and nine months ended September 30, 2020 compared to September 30, 2019.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions	3. RELATED PARTY TRANSACTIONS The Company has entered into agreements to indemnify its directors and executive officers, in addition to the indemnification provided for in the Company’s articles of incorporation and bylaws. These agreements, among other things, provide for indemnification of the Company’s directors and executive officers for certain expenses (including attorneys’ fees), judgments, fines and settlement amounts incurred by any such person in any action or proceeding, including any action by or in the right of the Company, arising out of such person’s services as a director or executive officer of the Company, any subsidiary of the Company or any other company or enterprise to which the person provided services at the Company’s request. The Company believes that these provisions and agreements are necessary to attract and retain qualified persons as directors and executive officers. There was $33,750 and $21,500 of management fees expensed for the three months ended September 30, 2020 and 2019, respectively, to Turquino Equity LLC (Turquino”), a former significant shareholder, and $63,750 and $60,500 for the nine months ended September 30, 2020 and 2019, respectively. On January 2, 2018 and February 8, 2019, the Company and Andrew Hidalgo (“Hidalgo”), completed a Convertible Debenture Agreement whereby Hidalgo, the Company’s Chief Executive Officer, lent us an aggregate of $275,000 (the “Hidalgo Notes”). On January 2, 2018 and February 8, 2019, the Company and Michael Doyle (“Doyle”), a then director of the Company, completed a Convertible Debenture Agreement whereby Doyle lent the Company an aggregate of $275,000 (the “Doyle Notes”). May 18, 2020 Purchase and Sale Agreement On May 18, 2020, the Company’s Board of Directors authorized the Company, in accordance to Nevada Statute 78.565, to complete and execute the May 18, 2020 Purchase and Sale Agreement between the Company and Turquino providing for the Company’s sale of 100% of Pride’s outstanding stock Pride to Turquino in return for Turquino’s assumption of the Hidalgo Notes and the Doyle Notes and the debt obligations and accrued interest related thereto (the “Agreement”). In conjunction therewith, Hidalgo and Doyle assigned the Notes to Turquino, at which time Turquino became responsible for the debt obligations upon the Notes. The Company has no further note obligations to Hidalgo or Doyle, and it reduced its debt by approximately $600,000 or 65% of the corporate debt obligations. Pursuant to Nevada Statute Section 78.565, approval of the Agreement only required the approval of the board of directors and did not require shareholder approval. The Company obtained a valuation of the fair market value of Pride from an independent third party which valued Pride at $425,000. The Agreement provides that the Parties mutually release one another and discharge and release the other party (and their respective current and former officers, directors, employees, shareholders, note holders, attorneys, assigns, agents, representatives, predecessors and successors in interest), from any and all claims, demands, obligations, or causes of action. Hidalgo, our Chief Executive Officer, and a managing member of Turquino, is a related party in connection with the Exchange Agreement, the Notes, and the Agreement. On June 19, 2020, the Company entered into a Promissory Note with Judd Brammah, a director of the Company, for a principal amount up to $230,332 bearing interest with interest at 6% per annum. The entire principal and interest upon the Promissory Note are due on June 19, 2021. The proceeds from the note was used to pay accrued expenses of the Company. Effective July 17, 2020, Judd Brammah lent the Company $50,000 at 6% per annum payable on the due date, June 19, 2021. Effective July 22, 2020, Judd Brammah lent the Company $299,900 at 6% per annum payable on the due date of June 19, 2021.

Significant Concentrations of C

Significant Concentrations of Credit Risk	9 Months Ended
	Sep. 30, 2020
Risks and Uncertainties [Abstract]
Significant Concentrations of Credit Risk	4. SIGNIFICANT CONCENTRATIONS OF CREDIT RISK Cash is maintained at an authorized deposit-taking institution (bank) incorporated in both the United States and Australia and is insured by the U.S. Federal Deposit Insurance Corporation and Australian Securities & Investments Commission up to $250,000 and approximately $186,000 in total, respectively. As of September 30, 2020 and December 31, 2019, the balance was fully covered under the $250,000 threshold in the United States. In Australia, the balance was $10,563 over at December 31, 2019 which is included in current assets held for sale on the balance sheet. Credit risk for trade accounts is concentrated as well because substantially all of the balances are receivable from entities located within certain geographic regions. To reduce credit risk, the Company performs ongoing credit evaluations of its customers’ financial conditions but does not generally require collateral. There were no accounts receivable as of September 30, 2020. As of December 31, 2019, one of the Company’s accounts receivable was due from one customer at approximately 13%, which is included in current assets held for sale on the balance sheet.

Major Customers

Major Customers	9 Months Ended
	Sep. 30, 2020
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantsWeightedAverageRemainingContractualTerm2
Major Customers	5. MAJOR CUSTOMERS Due to the sale of Pride and PVBJ the Company had no major customers for the three or nine months ended September 30, 2020. During the three and nine months ended September 30, 2019, there were two unrelated customers with a concentration of 10% or higher of the Company’s revenue at 16% and 11%, and 13% and 10%, respectively.

Uncompleted Contracts

Uncompleted Contracts	9 Months Ended
	Sep. 30, 2020
Contractors [Abstract]
Uncompleted Contracts	6. UNCOMPLETED CONTRACTS Costs, estimated earnings, and billings on uncompleted contracts are summarized as follows as of September 30, 2020 and December 31, 2019: September 30, 2020 December 31, 2019 Costs incurred on uncompleted contracts $ - $ 465,686 Estimated earnings - 454,132 Costs and estimated earnings earned on uncompleted contracts - 919,818 Billings to date - 750,769 Costs and estimated earnings in excess of billings on uncompleted contracts - 169,049 Costs and earnings in excess of billings on completed contracts - (190,102 ) $ - $ (21,053 ) Costs in excess of billings $ - $ 26,045 Billings in excess of cost - (47,098 ) $ - $ (21,053 )

Leases

Leases	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Leases	7. LEASES Operating Leases As of September 30, 2020, the Company had no operating leases. As of December 31, 2019 the Company had $87,897 in current operating lease liability and $137,071 in non-current operating lease liability which have been re-classed to discontinued operations on the condensed consolidated balance sheet. Finance Leases As of September 30, 2020, the Company had no finance leases. As of December 31, 2019 the Company had $75,743 in current finance leases and $307,804 in non-current finance leases which have been re-classed to discontinued operations on the balance sheet.

Contract Backlog

Contract Backlog	9 Months Ended
	Sep. 30, 2020
Contract Backlog
Contract Backlog	8. CONTRACT BACKLOG As of September 30, 2020, the Company had no contract backlog. As of December 31, 2019, the Company had a contract backlog approximating $551,850, with anticipated direct costs to completion approximating $454,132.

Goodwill and Other Intangibles

Goodwill and Other Intangibles	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangibles	9. GOODWILL AND OTHER INTANGIBLES The Company has no goodwill or other intangibles as of September30, 2020. As of December 31, 2019, the Company had $1,373,621 in goodwill and $83,645 in other intangibles which has been re-classed to discontinued operations on the balance sheet.

Stock Options Awards and Grants

Stock Options Awards and Grants	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Stock Options Awards and Grants	10. STOCK OPTIONS AWARDS AND GRANTS A summary of the stock option activity and related information for the 2016 Incentive Stock Option Plan from December 31, 2019 to September 30, 2020 is as follows: Shares Weighted- Weighted-Average Aggregate Outstanding at December 31, 2019 34,925 $ 6.20 2.40 $ 216,535 Grants - - - - Exercised - - - - Canceled (34,925 ) (6.20 ) (2.40 ) - Outstanding at September 30, 2020 - $ 0.00 - - Exercisable at September 30, 2020 - $ 0.00 - - The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on options with an exercise price less than the Company’s weighted average grant date stock price of $7.916 per share, which would have been received by the option holders had those option holders exercised their options as of that date. Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from an index of historical stock prices of comparable entities until sufficient data exists to estimate the volatility using the Company’s own historical stock prices. Management determined this assumption to be a more accurate indicator of value. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For incentive options granted to employees, the Company accounts for the expected life in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The fair value of stock-based payment awards was estimated using the Black-Scholes pricing model. As of September 30, 2020, there was no unrecognized compensation expense as all option holders had their options forfeited through the sale of Pride and PVBJ. As of December 31, 2019, there was $32,642 of unrecognized compensation expense.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Segment Information	11. SEGMENT INFORMATION The Company’s business was organized into two reportable segments: renewable systems integration revenue and non-renewable systems integration revenue. Due to the sale of both Pride and PVBJ (See Note 16) the Company operates in only one reportable segment. Please refer to Note 16 for further detail and Management’s Discussion and Analysis for further detail.

Income Tax

Income Tax	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income Tax	12. INCOME TAX For the three and nine months ended September 30, 2020 and 2019, the Company did not record any income tax expense or benefit. In response to the COVID-19 pandemic, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law in March 2020. The CARES Act lifts certain deduction limitations originally imposed by the Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”). Corporate taxpayers may carryback net operating losses (NOLs) originating between 2018 and 2020 for up to five years, which was not previously allowed under the 2017 Tax Act. The CARES Act also eliminates the 80% of taxable income limitations by allowing corporate entities to fully utilize NOL carryforwards to offset taxable income in 2018, 2019 or 2020. Taxpayers may generally deduct interest up to the sum of 50% of adjusted taxable income plus business interest income (30% limit under the 2017 Tax Act) for 2019 and 2020. The CARES Act allows taxpayers with alternative minimum tax credits to claim a refund in 2020 for the entire amount of the credits instead of recovering the credits through refunds over a period of years, as originally enacted by the 2017 Tax Act. In addition, the CARES Act raises the corporate charitable deduction limit to 25% of taxable income and makes qualified improvement property generally eligible for 15-year cost-recovery and 100% bonus depreciation. The enactment of the CARES Act did not result in any material adjustments to our income tax provision for the three and nine months ended September 30, 2020.The Company did not have a deferred tax asset as of September 30, 2020.

Note Payable

Note Payable	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Note Payable	13. NOTE PAYABLE QRIDA Loan On May 6, 2020, the Company entered into a loan for $160,410 with the Queensland Rural and Industry Development Authority. The interest rate was 2.50% with a term of ten years. Through the disposition of Pride, the Company no longer has this loan as a liability on its balance sheet. 2019 Convertible Note Financing On October 17, 2019, the Company entered into a securities purchase agreement with FirstFire Global Opportunities Fund LLC (“FirstFire”), an unrelated third party, pursuant to which it issued a $110,000 convertible note (the “2019 Note”) to FirstFire for gross proceeds of $100,000, with an original discount issuance of $10,000. The transaction closed on October 23, 2019 upon receipt of the funds from FirstFire. The Company incurred $5,000 of legal fees for the transaction. Both the legal fees and original issue discount are amortized over the life of the agreement. On May 18, 2020, FirstFire converted $15,450 of the balance due for 5,000 shares. 2020 Convertible Note Financing On January 15, 2020, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with FirstFire, pursuant to which the Company issued a $85,250 principal amount convertible note for gross proceeds of $77,500, with an original discount issuance of $7,750. The transaction closed on January 16, 2020. The Company incurred $2,500 of legal fees for this transaction. On June 18, 2020, the Company and FirstFire entered into a settlement agreement whereby both the 2019 and 2020 notes were cancelled and all remaining amounts due under the above notes were settled for $90,000 The Company has no further obligations with respect to any of the notes under terms of the First Fire Note settlement. The Notes were cancelled, and all remaining contractual obligations there under were extinguished under terms of a Settlement and Release Agreement which resulted in a gain on the income statement of $81,203 for the nine months ended September 30, 2020. Paycheck Protection Program Loan On May 5, 2020, the Company entered into a term note with Comerica Bank, with a principal amount of $20,000 pursuant to the Paycheck Protection Program (“PPP Term Note”) under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The PPP Loan is evidenced by a promissory note. The PPP Term Note bears interest at a fixed annual rate of 1.00%, with the first six months of interest deferred. Beginning in November 2020, the Company will make 18 equal monthly payments of principal and interest with the final payment due in April 2022. The PPP Term Note may be accelerated upon the occurrence of an event of default. The PPP Term Note is unsecured and guaranteed by the United States Small Business Administration. The Company may apply to Comerica Bank for forgiveness of the PPP Term Note, with the amount which may be forgiven equal to the sum of payroll costs, covered rent and mortgage obligations, and covered utility payments incurred by the Company during the eight-week period beginning upon receipt of PPP Term Note funds, calculated in accordance with the terms of the CARES Act. At this time, the Company is not in a position to quantify the portion of the PPP Term Note that will be forgiven. Director Related Party Note On June 19, 2020, the Company entered into a promissory note with Judd Brammah, a director of the Company, for the principal amount up to $230,332 bearing interest at 6% per annum. The entire principal and interest upon the promissory note are due on June 19, 2021. As of September 30, 2020, $230,332 is due on this promissory note. The promissory note incurred interest expense of $3,456 and $3,872 for the three and nine months ended September 30, 2020, respectively. Effective July 17, 2020, Judd Brammah lent the Company $50,000 at 6% per annum payable on the due date, June 19, 2021. The Company incurred interest expense of $615 for the three and nine months ended September 30, 2020. Effective July 22, 2020, Judd Brammah lent the Company $299,900 at 6% per annum payable on the due date of June 19, 2021. The Company incurred interest expense of $3,322 for the three and nine months ended September 30, 2020.

Equity Purchase Agreement

Equity Purchase Agreement	9 Months Ended
	Sep. 30, 2020
Equity Purchase Agreement Abstract
Equity Purchase Agreement	14. EQUITY PURCHASE AGREEMENT On March 12, 2019, the Company entered into an equity purchase agreement (the “Equity Purchase Agreement”) and a registration rights agreement with an accredited investor (the “Investor”), pursuant to which the Investor has agreed to purchase from the Company up to $450,000 in shares (the “Shares”) of the Company’s common stock, subject to certain limitations and conditions set forth in the Equity Purchase Agreement. Additionally, on March 12, 2019, the Company agreed to donate 1,750 shares of common stock to the manager of the Investor. The Company recorded value of these shares at the market price and is included in general and administrative expenses. On June 24, 2019, the Company provided written notice to the Investor that the Company elected to terminate the Equity Agreement, effective immediately. No Shares were sold pursuant to the Equity Purchase Agreement. On August 30, 2019, the 1,750 donation shares were returned to the Company and canceled. On July 9, 2019, the Company entered into an equity financing agreement with GHS Investments LLC (the “GHS Financing Agreement); in connection therewith, the Company filed a Form S-1 Registration Statement (the “S-1”) registering up to 35,000 Common Stock Shares, which S-1 was declared effective on July 31, 2019. On May 19, 2020, the Company filed a Post-Effective Amendment No. 1 on Form S-1 amending the S-1 to deregister all securities registered pursuant to said S-1, which as of the date of such Amendment, 22,513 Common Stock Shares were unissued (the “Post Effective S-1”). The Post Effective S-1 was declared effective on May 21, 2020, at which time the Offering described in the S-1 was terminated, as well as the contractual obligations under the GHS Financing Agreement.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	15. RECENT ACCOUNTING PRONOUNCEMENTS In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (ASC 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”). ASU 2018-07 simplifies the accounting for nonemployee share-based payment transactions. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The new standard became effective for the Company beginning January 1, 2019, with early adoption permitted. The Company has adopted this standard and has no impact on its consolidated financial statements and disclosures. In August 2018, the FASB issue ASU 2018-13, Fair Value Measurement (ASC 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement, which modifies the disclosure requirements for fair value measurements by removing, modifying, or adding certain disclosures. The new standard became effective for the Company January 1, 2020, with early adoption permitted. The Company has adopted this standard and has no impact on its consolidated financial statements and disclosures. In January 2020, the FASB issued ASU 2020-01, Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivative and Hedging (Topic 815), which clarifies the interaction of rules for equity securities, the equity method of accounting, and forward contracts and purchase options on certain types of securities. The guidance clarifies how to account for the transition into and out of the equity method of accounting when considering observable transactions under the measurement alternative. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. The Company is currently evaluating the impact of the new guidance its consolidated financial statements. In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This ASU amends the guidance on convertible instruments and the derivatives scope exception for contracts in an entity’s own equity, and also improves and amends the related EPS guidance for both Subtopics. The ASU will be effective for annual reporting periods after December 15, 2021 and interim periods within those annual periods and early adoption is permitted. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	16. DISCONTINUED OPERATIONS Sale of PVBJ On April 21, 2020, the Company’s Board of Directors authorized its resale of PVBJ pursuant to the following terms: (a) the outstanding $221,800 earn-out liability was used as consideration towards the purchase of PVBJ; (b) Paul Benis agreed to apply the remaining salary due to him, as prorated from the Closing Date to the expiration date of the Employment Agreement (January 31, 2021), to the purchase of PVBJ by Benis Holdings LLC as additional consideration thereof and (c) as additional consideration for the purchase of PVBJ by Benis Holdings LLC, PVBJ shall continue to be responsible for the line of credit (see below). Sale of Pride On May 18, 2020, the Company executed a Purchase and Sale Agreement with Turquino providing for its sale of 100% of Pride’s outstanding stock Pride to Turquino in return for Turquino’s assumption of the Hidalgo Notes and the Doyle Notes and the debt obligations and accrued interest related thereto (the “Agreement”). In conjunction therewith, Hidalgo and Doyle assigned the Notes to Turquino, at which time Turquino became responsible for the debt obligations upon the Notes. The Company has no further note obligations to Hidalgo or Doyle, and it reduced its debt by approximately $600,000 or 65% of the corporate debt obligations. The gain/loss on discontinued operations consists of the following: September 30, 2020 PVBJ Proceeds on sale (earn-out payable exchange) $ 214,074 Less: net asset value (1,383,440 ) Loss on sale of assets $ (1,169,366 ) Pride Proceeds on sale (debt forgiveness) $ 500,321 Less net asset value (120,380 ) Gain on sale of assets $ 379,941 The results of discontinued operations are as follows: Three months ended September 30, 2020 Three months ended September 30, 2019 Nine months ended September 30, 2020 Nine months ended September 30, 2019 PVBJ Revenue Sales $ - $ 730,419 $ 722,786 $ 2,152,444 Total revenue - 730,419 722,786 2,152,444 Cost of goods sold Direct costs - 559,290 560,328 1,619,173 Total cost of goods sold $ - $ 559,290 $ 560,328 $ 1,619,173 Selling, general and administrative - 176,984 230,807 482,853 Net income (loss) for period $ - $ (5,855 ) $ (68,349 ) $ 50,418 Three months ended Three months ended September 30, 2019 Nine months ended September 30, 2020 Nine months ended September 30, 2019 Pride Revenue Sales $ - $ 970,946 $ 1,474,460 $ 3,181,115 Total revenue - 970,946 1,474,460 3,181,115 Cost of goods sold Direct costs - 682,340 1,121,121 2,128,218 Total cost of goods sold $ - $ 682,340 $ 1,121,121 $ 2,128,218 Selling, general and administrative - 313,955 440,396 950,216 Net income (loss) for period $ - $ (25,349 ) $ (87,057 ) $ 102,681 Gain (loss) from discontinued operations: Results from discontinued operations $ - $ 31,204 $ (155,406 ) $ 153,098 Loss on disposal of assets - - (789,425 ) - Loss from discontinued operations $ - $ 31,204 $ (944,831 ) $ 153,098 The discontinued operations of the balance sheet as of December 31, 2019 are as follows: Pride PVBJ ASSETS Current assets Cash and cash equivalents $ 196,705 $ 55,856 Accounts receivable 449,530 354,129 Prepaid expenses 2,108 9,071 Costs and earnings in excess of billings 26,045 - Total current assets 674,388 419,056 Property and equipment, net 90,847 387,391 Security deposits and other non-current assets 31,633 - Deferred tax asset 46,000 - Customer lists, net - 63,161 Right of use asset 222,524 - Goodwill - 1,373,621 Total assets $ 1,065,392 $ 2,243,229 LIABILITIES Current liabilities Accounts payable and accrued expenses $ 450,545 $ 94,104 Billings in excess of costs and earnings 47,098 - Sales and withholding tax payable 37,199 - Current operating lease liability 87,897 - Current equipment notes payable 17,782 9,653 Current line of credit - 269,746 Current finance lease payable - 75,743 Income tax payable 41,426 - Total current liabilities 681,947 449,246 Noncurrent liabilities Earn-out payable - 209,199 Lease operating liability 137,071 - Finance leases - 307,804 Equipment notes payable 33,227 38,913 Convertible notes payable – related party, net of discounts 473,770 - Total noncurrent liabilities 644,068 555,916 Total liabilities 1,326,015 1,005,162 December 31, 2019 Pride current assets $ 674,388 PVBJ current assets 419,056 Current assets of discontinued operations $ 1,093,444 Pride non-current assets $ 391,004 PVBJ non-current assets 1,824,173 Non-current assets of discontinued operations $ 2,215,177 December 31, 2019 Pride current liabilities $ 681,947 PVBJ current liabilities 449,246 Current liabilities of discontinued operations $ 1,131,193 Pride non-current liabilities $ 644,068 PVBJ non-current liabilities 555,916 Non-current liabilities of discontinued operations $ 1,199,984

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	17. GOING CONCERN At each reporting period, the Company evaluates whether there are conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The Company’s evaluation entails analyzing prospective operating budgets and forecasts for expectations of the Company’s cash needs and comparing those needs to the current cash and cash equivalent balances. The Company is required to make certain additional disclosures if it concludes substantial doubt exists and it is not alleviated by the Company’s plans or when its plans alleviate substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements have been prepared assuming that the Company will continue as a going concern. This basis of accounting contemplates the recovery of the Company’s assets and the satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments to the specific amounts and classifications of assets and liabilities, which might be necessary should the Company be unable to continue as a going concern. On March 11, 2020, the World Health Organization declared the novel strain of coronavirus (COVID-19), a global pandemic and recommended containment and mitigation measures worldwide. As of the date of this filing, the Company has sold its offices in the U.S. and Australia. The Company will continue to monitor the situation closely and it is possible that it will implement further measures. In light of the uncertainty as to the severity and duration of the pandemic, the impact on the Company’s revenues, profitability and financial position is uncertain at this time. As reflected in the quarterly financial statements, the Company has a net loss of $1,322,200 and net operating cash used in continuing operations used of $406,462 for the nine months ended September 30, 2020. In addition, the Company is a start up in the renewable energy space and has generated no revenues to date. Due to the sale of PVBJ and Pride, the Company has alleviated liabilities on its balance sheet such as the line of credit that was due in August 2020, earn out payable, and other notes and finance leases payables relating to vehicles. The Company also generated proceeds of $580,232 from a related party note. Management has evaluated the significance of these conditions and under these circumstances expects that its current cash resources, operating cash flows and ability to secure financing would be sufficient to sustain operations for a period greater than one year from the quarterly report issuance date.

Investments

Investments	9 Months Ended
	Sep. 30, 2020
Investments, Fair Value Disclosure [Abstract]
Investments	18. INVESTMENTS On August 12, 2020, pursuant to a Seed Capital Subscription Agreement, the Company made an equity investment of 175,000 shares into VoltH2 Holdings AG (“VoltH2”), a Swiss corporation developing scalable green hydrogen production projects primarily in Europe. VoltH2 is currently developing a 25MW green hydrogen production site near Vlissingen, Netherlands. The investment was for a total purchase price of $175,000, representing a 17.5% equity interest in VoltH2. Due to the lack of readily determinable fair value of VoltH2, and because this investment does not qualify for the practical expedient to determine fair value using NAV, this investment has been recorded at cost. The Company will continually evaluate the treatment of this investment each reporting period to determine if a fair value can be determined, and if so will reassess the accounting for this investment.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	19. SUBSEQUENT EVENTS On September 29, 2020, Vision Hydrogen Corporation (f/k/a H/Cell Energy Corporation) filed an amendment to and restatement of its Articles of Incorporation with the Secretary of State of the State of Nevada. Pursuant to the Amendment, the Company (i) changed its name from H/Cell Energy Corporation to Vision Hydrogen Corporation (ii) effectuated a one-for-twenty (1:20) reverse split of the issued and outstanding shares of common stock of the Company without changing the par value of the stock and (iii) increased its authorized shares of common stock from 25,000,000 to 100,000,000. The Amendment took effect on October 6, 2020. Effective as of the opening of market trading on October 6, 2020, the Company’s common stock began trading under the symbol HCCCD for 20 business days to designate the Reverse Split, after which, the ticker symbol will change to VIHD. On October 14, 2020, the Company filed an S-1 registration statement offering up to a maximum of 12,500,000 shares of its common stock for gross proceeds of $2,500,000, before deduction of commissions and offering expenses. The registration statement was declared effective on October 23, 2020. As of the date of this filing, the Company has not sold any shares under the registration statement.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and following the requirements of the Securities and Exchange Commission (“SEC”) for interim reporting. As permitted under those rules, certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. These interim financial statements have been prepared on the same basis as the Company’s annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for a fair statement of the Company’s financial information. These interim results are not necessarily indicative of the results to be expected for the year ending December 31, 2020 or any other interim period or for any other future year. These unaudited condensed financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2019, included in the Company’s 2019 Annual Report on Form 10-K filed with the SEC. As of September 30, 2020, the Company no longer consolidates Pride or PVBJ as they have been divested and the financials presented are just of Vision Hydrogen. Results from Pride and PVBJ have been recast in the current period and comparative periods in discontinued operations. The balance sheet as of December 31, 2019 has been derived from audited financial statements at that date but does not include all of the information required by U.S. GAAP for complete financial statements. On October 6 2020, Vision Hydrogen Corporation effectuated a one-for-twenty (1:20) reverse split of the issued and outstanding shares of common stock of the Company without changing the par value of the stock and increased its authorized shares of common stock from 25,000,000 to 100,000,000 which is presented on the current period financial statements.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Reclassification	Reclassification Certain prior period amounts have been reclassified to conform to current period presentation specifically as it relates to the reclassification of assets, liabilities, operating results, cash flows and the accumulated comprehensive loss as a result of the Company’s disposition of interests in our PVBJ and Pride subsidiaries.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded when invoices are issued and are presented in the balance sheet net of the allowance for doubtful accounts. The allowance for doubtful accounts is estimated based on the Company’s historical losses, the existing economic conditions in the construction industry, and the financial stability of its customers. Accounts are written off as uncollectible after collection efforts have failed. In addition, the Company does not generally charge interest on past-due accounts or require collateral. As of September 30, 2020 and December 31, 2019, there was no allowance for doubtful accounts required.
Goodwill and Finite-Lived Intangible Assets	Goodwill and Finite-Lived Intangible Assets Goodwill represents the excess of the aggregate of the following (1) consideration transferred, (2) the fair value of any non-controlling interest in the acquiree, and (3) if the business combination is achieved in stages, the acquisition-date fair value of our previously held equity interest in the acquiree over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Identifiable intangible assets consist primarily of customer lists and relationships, non-compete agreements and technology-based intangibles and other contractual agreements. The Company amortizes finite lived identifiable intangible assets over five years, on a straight-line basis to their estimated residual values and periodically reviews them for impairment. Total goodwill and identifiable intangible assets comprised 0% of the Company’s consolidated total assets as of September 30, 2020 and 41% as of December 31, 2019. The Company uses the acquisition method of accounting for all business combinations and does not amortize goodwill. Goodwill is tested for possible impairment annually during the fourth quarter of each fiscal year or more frequently if events or changes in circumstances indicate that the asset might be impaired. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, the Company would not need to perform the two-step impairment test for that reporting unit. If the Company cannot support such a conclusion or the Company does not elect to perform the qualitative assessment, then the first step of the goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying amount, its goodwill is not impaired, and the second step of the impairment test is not necessary. If the carrying amount of the reporting unit exceeds its estimated fair value, then the second step of the goodwill impairment test must be performed. The second step of the goodwill impairment test compares the implied fair value of the reporting unit goodwill with its carrying amount to measure the amount of impairment, if any. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. If the carrying amount of the reporting unit goodwill exceeds the implied fair value of that goodwill, an impairment is recognized in an amount equal to that excess. As of September 30, 2020, the Company had no goodwill and has included the write-off of goodwill in the calculation of the loss on disposal of PVBJ (see Discontinued Operations Note 16).
Comprehensive Loss	Comprehensive Loss Comprehensive loss consists of two components, net loss and other comprehensive loss. The Company’s other comprehensive loss is comprised of foreign currency translation adjustments. The balance of accumulated other comprehensive loss is zero as of September 30, 2020 due to the disposition of Pride on May 18, 2020.
Currency Translation	Currency Translation The Company translates its foreign subsidiary’s assets and liabilities denominated in foreign currencies into U.S. dollars at current rates of exchange as of the balance sheet date and income and expense items at the average exchange rate for the reporting period. Translation adjustments resulting from exchange rate fluctuations are recorded in accumulated other comprehensive income. The Company records gains and losses from changes in exchange rates on transactions denominated in currencies other than each reporting location’s functional currency in net income (loss) for each period. Items included in the financial statements of each entity in the group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The functional and reporting currency of the Company is the United States Dollar (“U.S. Dollar”). The financial records of Australia based Pride is maintained in the local currency, the Australian Dollar (AUD$), which is also its functional currency. For the three and nine months ended September 30, 2020, the Company recorded no other comprehensive loss. For the three and nine months ended September 30, 2019, the Company recorded other comprehensive loss of $15,236 and $863, respectively, in the condensed consolidated financial statements. The balance of comprehensive loss and accumulated comprehensive loss has been reclassified to discontinued operations as of September 30, 2020 due to the disposition of Pride on May 18, 2020.
Investments	Investments The Company follows Accounting Standards Codification (“ASC”) 321-10-35-2 “Equity Securities without Readily Determinable Fair Values, to account for its ownership interest in noncontrolled entities. Under this guidance, equity securities that do not have readily determinable fair values (i.e., non-marketable equity securities and do not qualify for the practical expedient to determine the fair value at net asset value (“NAV”) are not required to be accounted for under the equity method are typically carried at cost (i.e., cost method investments) less accumulated impairment. Investments of this nature are initially recorded at cost. Income is recorded for dividends received that are distributed from net accumulated earnings of the noncontrolled entity subsequent to the date of investment. Dividends received in excess of earnings subsequent to the date of investment are considered a return of investment and are recorded as reductions in the cost of the investment. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standard Update (“ASU”) ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” Under ASU 2014-09 requirements, the Company recognizes revenue from the installation or construction of projects and service or short-term projects over time using the cost-based input method. The Company accounts for a contract when: (i) it has approval and commitment from both parties, (ii) the rights of the parties are identified, (iii) payment terms are identified, (iv) the contract has commercial substance, and (v) collectability of consideration is probable. The Company considers the start of a project to be when the above criteria have been met and the Company either has written authorization from the customer to proceed or an executed contract. A detailed breakdown of the five-step process is as follows: Identify the Contract with a Customer The Company used to receive almost all of its contracts from only two sources, referrals, or government bids. In a referral, a client that the Company has an ongoing business relationship with refers the Company to perform services. In a government bid, the Company applies to perform services for public projects. The contracts have a pattern of being stand-alone contracts. Identify the Performance Obligations in the Contract The performance obligation of the Company is to perform a contractually agreed upon task for the customer. If the contract is stated to provide only contractual services, then the services are considered the only performance obligation. If the contractual services include design and or engineering in addition to the contract, it is considered a single performance obligation. Determine the Transaction Price The nature of the industry involves a number of uncertainties that can affect the current state of the contract. Variable considerations are the estimates made due to a contract modification in the contractual service. Change orders, claims, extras, or back charges are common in contractual services activity as a form of variable consideration. If there is going to be a contract modification, judgment by management will need to be made to determine if the variable consideration is enforceable. The following factors are considered in determining if the variable consideration is enforceable: 1. The customer’s written approval of the scope of the change order; 2. Current contract language that indicates clear and enforceable entitlement relating to the change order; 3. Separate documentation for the change order costs that are identifiable and reasonable; and 4. The Company’s favorable experience in negotiating change orders, especially as it relates to the specific type of contract and change order being evaluated Once the Company receives a contract, it generates a budget of projected costs for the contract based on the contract price. If the scope of the contract during the contractual period needs to be modified, the Company typically files a change order. The Company does not continue to perform services until the change modification is agreed upon with documentation by both the Company and the customer. There are few times that claims, extras, or back charges are included in the contract. Allocate the Transaction Price to the Performance Obligations in the Contract If there are multiple performance obligations to the contract, the costs must be allocated appropriately and consistently to each performance obligation. In the Company’s experience, usually only one performance obligation is stated per contract. If there are multiple services provided for one customer, the Company has a policy of splitting out the services over multiple contracts. Recognize Revenue When (or As) the Entity Satisfies a Performance Obligations The Company uses the total costs incurred on the project relative to the total expected costs to satisfy the performance obligation. The input method involves measuring the resources consumed, labor hours expended, costs incurred, time lapsed, or machine hours used relative to the total expected inputs to the satisfaction of the performance obligation. Costs incurred prior to actual contract (i.e. design, engineering, procurement of material, etc.) should not be recognized as the client does not have control of the good/service provided. When the estimate on a contract indicates a loss or claims against costs incurred reduce the likelihood of recoverability of such costs, the Company records the entire estimated loss in the period the loss becomes known. Project contracts typically provide for a schedule of billings or invoices to the customer based on the Company’s job to date percentage of completion of specific tasks inherent in the fulfillment of its performance obligation(s). The schedules for such billings usually do not precisely match the schedule on which costs are incurred. As a result, contract revenue recognized in the statement of operations can and usually does differ from amounts that can be billed or invoiced to the customer at any point during the contract. Amounts by which cumulative contract revenue recognized on a contract as of a given date exceed cumulative billings and unbilled receivables to the customer under the contract are reflected as a current asset in the Company’s balance sheet under the captions “Costs and estimated earnings in excess of billings” and “Unbilled accounts receivable.” Amounts by which cumulative billings to the customer under a contract as of a given date exceed cumulative contract revenue recognized on the contract are reflected as a current liability in the Company’s balance sheet under the caption “Billings in excess of costs and estimated earnings.”
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in bank and money market funds as well as other highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents as of September 30, 2020 or December 31, 2019.
Stock-Based Compensation	Stock-Based Compensation The Company recognizes expense for its stock-based compensation based on the fair value of the awards at the time they are granted. We estimate the value of stock option awards on the date of grant using the Black-Scholes model. The determination of the fair value of stock-based payment awards on the date of grant is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the term of the awards, expected term, risk-free interest rate and expected dividends. The impact of forfeitures is recorded in the period in which they occur. Our outstanding awards do not contain market or performance conditions.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. The Company classifies and discloses assets and liabilities carried at fair value in one of the following three categories: [ ] Level 1—quoted prices in active markets for identical assets and liabilities; [ ] Level 2—observable market-based inputs or unobservable inputs that are corroborated by market data; and [ ] Level 3—significant unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. There were no fair value measurements as of September 30, 2020.
Net Income (Loss) Per Common Share	Net Income (Loss) Per Common Share The Company computes basic net income (loss) per share by dividing net income (loss) per share available to common stockholders by the weighted average number of common shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “if converted” method as applicable. The computation of diluted loss per share excludes dilutive securities because their inclusion would be anti-dilutive. Dilutive securities for the periods presented are as follows: Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Options to purchase common stock 0 21,250 0 21,250 Convertible debt 0 55,000 0 55,000 Totals 0 76,250 0 76,250 Please refer to Note 10 for a discussion of the decrease for the three and nine months ended September 30, 2020 compared to September 30, 2019.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Schedule of Potential Antidilutive Computation of Basic and Diluted Net Loss Per Share	Dilutive securities for the periods presented are as follows: Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Options to purchase common stock 0 21,250 0 21,250 Convertible debt 0 55,000 0 55,000 Totals 0 76,250 0 76,250

Uncompleted Contracts (Tables)

Uncompleted Contracts (Tables)	9 Months Ended
	Sep. 30, 2020
Contractors [Abstract]
Summary of Cost, Estimated Earnings and Billings on Uncompleted Contracts	Costs, estimated earnings, and billings on uncompleted contracts are summarized as follows as of September 30, 2020 and December 31, 2019: September 30, 2020 December 31, 2019 Costs incurred on uncompleted contracts $ - $ 465,686 Estimated earnings - 454,132 Costs and estimated earnings earned on uncompleted contracts - 919,818 Billings to date - 750,769 Costs and estimated earnings in excess of billings on uncompleted contracts - 169,049 Costs and earnings in excess of billings on completed contracts - (190,102 ) $ - $ (21,053 ) Costs in excess of billings $ - $ 26,045 Billings in excess of cost - (47,098 ) $ - $ (21,053 )

Stock Options Awards and Gran_2

Stock Options Awards and Grants (Tables)	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	A summary of the stock option activity and related information for the 2016 Incentive Stock Option Plan from December 31, 2019 to September 30, 2020 is as follows: Shares Weighted- Weighted-Average Aggregate Outstanding at December 31, 2019 34,925 $ 6.20 2.40 $ 216,535 Grants - - - - Exercised - - - - Canceled (34,925 ) (6.20 ) (2.40 ) - Outstanding at September 30, 2020 - $ 0.00 - - Exercisable at September 30, 2020 - $ 0.00 - -

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Gain/loss on Discontinued Operations	The gain/loss on discontinued operations consists of the following: September 30, 2020 PVBJ Proceeds on sale (earn-out payable exchange) $ 214,074 Less: net asset value (1,383,440 ) Loss on sale of assets $ (1,169,366 ) Pride Proceeds on sale (debt forgiveness) $ 500,321 Less net asset value (120,380 ) Gain on sale of assets $ 379,941 Gain (loss) from discontinued operations: Results from discontinued operations $ - $ 31,204 $ (155,406 ) $ 153,098 Loss on disposal of assets - - (789,425 ) - Loss from discontinued operations $ - $ 31,204 $ (944,831 ) $ 153,098
Schedule of Discontinued Operations	The results of discontinued operations are as follows: Three months ended September 30, 2020 Three months ended September 30, 2019 Nine months ended September 30, 2020 Nine months ended September 30, 2019 PVBJ Revenue Sales $ - $ 730,419 $ 722,786 $ 2,152,444 Total revenue - 730,419 722,786 2,152,444 Cost of goods sold Direct costs - 559,290 560,328 1,619,173 Total cost of goods sold $ - $ 559,290 $ 560,328 $ 1,619,173 Selling, general and administrative - 176,984 230,807 482,853 Net income (loss) for period $ - $ (5,855 ) $ (68,349 ) $ 50,418 Three months ended Three months ended September 30, 2019 Nine months ended September 30, 2020 Nine months ended September 30, 2019 Pride Revenue Sales $ - $ 970,946 $ 1,474,460 $ 3,181,115 Total revenue - 970,946 1,474,460 3,181,115 Cost of goods sold Direct costs - 682,340 1,121,121 2,128,218 Total cost of goods sold $ - $ 682,340 $ 1,121,121 $ 2,128,218 Selling, general and administrative - 313,955 440,396 950,216 Net income (loss) for period $ - $ (25,349 ) $ (87,057 ) $ 102,681 The discontinued operations of the balance sheet as of December 31, 2019 are as follows: Pride PVBJ ASSETS Current assets Cash and cash equivalents $ 196,705 $ 55,856 Accounts receivable 449,530 354,129 Prepaid expenses 2,108 9,071 Costs and earnings in excess of billings 26,045 - Total current assets 674,388 419,056 Property and equipment, net 90,847 387,391 Security deposits and other non-current assets 31,633 - Deferred tax asset 46,000 - Customer lists, net - 63,161 Right of use asset 222,524 - Goodwill - 1,373,621 Total assets $ 1,065,392 $ 2,243,229 LIABILITIES Current liabilities Accounts payable and accrued expenses $ 450,545 $ 94,104 Billings in excess of costs and earnings 47,098 - Sales and withholding tax payable 37,199 - Current operating lease liability 87,897 - Current equipment notes payable 17,782 9,653 Current line of credit - 269,746 Current finance lease payable - 75,743 Income tax payable 41,426 - Total current liabilities 681,947 449,246 Noncurrent liabilities Earn-out payable - 209,199 Lease operating liability 137,071 - Finance leases - 307,804 Equipment notes payable 33,227 38,913 Convertible notes payable – related party, net of discounts 473,770 - Total noncurrent liabilities 644,068 555,916 Total liabilities 1,326,015 1,005,162 December 31, 2019 Pride current assets $ 674,388 PVBJ current assets 419,056 Current assets of discontinued operations $ 1,093,444 Pride non-current assets $ 391,004 PVBJ non-current assets 1,824,173 Non-current assets of discontinued operations $ 2,215,177 December 31, 2019 Pride current liabilities $ 681,947 PVBJ current liabilities 449,246 Current liabilities of discontinued operations $ 1,131,193 Pride non-current liabilities $ 644,068 PVBJ non-current liabilities 555,916 Non-current liabilities of discontinued operations $ 1,199,984

Organization and Line of Busi_2

Organization and Line of Business (Details Narrative) - USD ($)	Sep. 29, 2020	Aug. 12, 2020	Sep. 30, 2020	Dec. 31, 2019
Reverse stock split of issued and outstanding share of common stock	one-for-twenty
Common stock, authorised shares	25,000,000		100,000,000	100,000,000
VoltH2 Holdings AG [Member]
Payment for investment		$ 175,000
Equity interest, percentage		17.50%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Oct. 06, 2020	Sep. 29, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Oct. 05, 2020	Dec. 31, 2019
Reverse stock split of issued and outstanding share of common stock		one-for-twenty
Common stock, authorised shares		25,000,000	100,000,000		100,000,000			100,000,000
Allowance for doubtful accounts
Amortized finite estimated useful lives					5 years
Total identifiable assets percentage			0.00%		0.00%			41.00%
Other comprehensive gain (loss) from translation			$ 0	$ (15,236)	$ 0	$ (863)
Cash equivalents
Subsequent Event [Member]
Reverse stock split of issued and outstanding share of common stock	one-for-twenty
Common stock, authorised shares	100,000,000						25,000,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Potential Antidilutive Computation of Basic and Diluted Net Loss Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Totals	0	76,250	0	76,250
Options to Purchase Common Stock [Member]
Totals	0	21,250	0	21,250
Convertible Debt [Member]
Totals	0	55,000	0	55,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Jul. 22, 2020	Jul. 17, 2020	Jun. 19, 2020	May 18, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Feb. 08, 2019	Jan. 02, 2018
Promissory Note [Member] | Lender [Member]
Convertible debentures, principal amount			$ 230,332
Convertible debentures interest rate, percentage			6.00%
Debt instrument maturity date			Jun. 19, 2021
Promissory Note [Member] | Judd Brammah [Member]
Convertible debentures, principal amount	$ 299,900	$ 50,000
Convertible debentures interest rate, percentage	6.00%	6.00%
Debt instrument maturity date	Jun. 19, 2021	Jun. 19, 2021
Convertible Debenture Agreement [Member] | Hidalgo Notes [Member]
Convertible debentures, principal amount									$ 275,000	$ 275,000
Convertible Debenture Agreement [Member] | Doyle Notes [Member]
Convertible debentures, principal amount									$ 275,000	$ 275,000
Sale Agreement [Member]
Purchase and sale agreement, description				The Company’s Board of Directors authorized the Company, in accordance to Nevada Statute 78.565, to complete and execute the May 18, 2020 Purchase and Sale Agreement between the Company and Turquino providing for the Company’s sale of 100% of Pride’s outstanding stock Pride to Turquino in return for Turquino’s assumption of the Hidalgo Notes and the Doyle Notes and the debt obligations and accrued interest related thereto (the “Agreement”). In conjunction therewith, Hidalgo and Doyle assigned the Notes to Turquino, at which time Turquino became responsible for the debt obligations upon the Notes. The Company has no further note obligations to Hidalgo or Doyle, and it reduced its debt by approximately $600,000 or 65% of the corporate debt obligations. Pursuant to Nevada Statute Section 78.565, approval of the Agreement only required the approval of the board of directors and did not require shareholder approval. The Company obtained a valuation of the fair market value of Pride from an independent third party which valued Pride at $425,000.
Turquino Equity LLC [Member]
Management expenses					$ 33,750	$ 21,500	$ 63,750	$ 60,500

Significant Concentrations of_2

Significant Concentrations of Credit Risk (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Accounts Receivable [Member]
Concentrations of credit risk percentage	0.00%
Accounts Receivable [Member] | One Customer [Member]
Concentrations of credit risk percentage		13.00%
FDIC, Australian Securities and Investments Commission [Member]
FDIC insured limit amount	$ 186,000
United States and Australia [Member] | Maximum [Member]
FDIC insured limit amount	250,000
US [Member]
Balance threshold amount	$ 250,000	$ 250,000
Australia [Member]
Balance threshold amount		$ 10,563

Major Customers (Details Narrat

Major Customers (Details Narrative) - Sales Revenue [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
No Major Customers [Member]
Concentrations of credit risk percentage
Unrelated Customer One [Member]
Concentrations of credit risk percentage		10.00%		13.00%
Unrelated Customer One [Member] | Maximum [Member]
Concentrations of credit risk percentage		16.00%
Unrelated Customer Two [Member]
Concentrations of credit risk percentage		11.00%		10.00%

Uncompleted Contracts - Summary

Uncompleted Contracts - Summary of Cost, Estimated Earnings and Billings on Uncompleted Contracts (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Contractors [Abstract]
Costs incurred on uncompleted contracts		$ 465,686
Estimated earnings		454,132
Costs and estimated earnings earned on uncompleted contracts		919,818
Billings to date		750,769
Costs and estimated earnings in excess of billings on uncompleted contracts		169,049
Costs and earnings in excess of billings on completed contracts		(190,102)
Costs in excess of billings		26,045
Billings in excess of cost		(47,098)
Costs, estimated earnings and billings on uncompleted contracts		$ (21,053)

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease liability, current		$ 87,897
Operating lease liability, non current		137,071
Finance lease liability, current		75,743
Finance lease liability, non current		$ 307,804

Contract Backlog (Details Narra

Contract Backlog (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Contract Backlog
Contract backlog		$ 551,850
Direct costs		$ 454,132

Goodwill and Other Intangibles

Goodwill and Other Intangibles (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill		$ 1,373,621
Other intangibles		$ 83,645

Stock Options Awards and Gran_3

Stock Options Awards and Grants (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Weighted average grant date stock price, per share	$ 7.916
Unrecognized compensation expense		$ 32,642

Stock Options Awards and Gran_4

Stock Options Awards and Grants - Schedule of Stock Option Activity (Details)	9 Months Ended
	Sep. 30, 2020USD ($)$ / sharesshares
Share-based Payment Arrangement [Abstract]
Number of Shares, Outstanding at beginning | shares	34,925
Number of Shares, Grants | shares
Number of Shares, Exercised | shares
Number of Shares, Canceled | shares	(34,925)
Number of Shares, Outstanding at end | shares
Number of Shares, Exercisable at end | shares
Weighted-Average Exercise Price, Outstanding at beginning	$ 6.20
Weighted-Average Exercise Price, Grants
Weighted-Average Exercise Price, Exercised
Weighted-Average Exercise Price, Canceled	(6.20)
Weighted-Average Exercise Price, Outstanding at end	0
Weighted-Average Exercise Price, Exercisable at end	$ 0
Weighted-Average Remaining Contractual Term, Outstanding at beginning	2 years 4 months 24 days
Weighted-Average Remaining Contractual Term, Grants	0 years
Weighted-Average Remaining Contractual Term, Canceled	2 years 4 months 24 days
Weighted-Average Remaining Contractual Term, Outstanding at end	0 years
Weighted-Average Remaining Contractual Term, Exercisable at end	0 years
Aggregate Intrinsic Value, Outstanding at beginning | $	$ 216,535
Aggregate Intrinsic Value, Grants
Aggregate Intrinsic Value, Exercised | $
Aggregate Intrinsic Value, Canceled
Aggregate Intrinsic Value, Outstanding at end | $
Aggregate Intrinsic Value, Exercisable at end | $

Segment Information (Details Na

Segment Information (Details Narrative)	9 Months Ended
	Sep. 30, 2020Segment
Segment Reporting [Abstract]
Number of reportable segments	2

Income Tax (Details Narrative)

Income Tax (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018
Income tax expenses benefit
Tax cuts and jobs act, percent			0.50	0.50
Tax cuts and jobs act. description			The CARES Act lifts certain deduction limitations originally imposed by the Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”). Corporate taxpayers may carryback net operating losses (NOLs) originating between 2018 and 2020 for up to five years, which was not previously allowed under the 2017 Tax Act. The CARES Act also eliminates the 80% of taxable income limitations by allowing corporate entities to fully utilize NOL carryforwards to offset taxable income in 2018, 2019 or 2020. Taxpayers may generally deduct interest up to the sum of 50% of adjusted taxable income plus business interest income (30% limit under the 2017 Tax Act) for 2019 and 2020. The CARES Act allows taxpayers with alternative minimum tax credits to claim a refund in 2020 for the entire amount of the credits instead of recovering the credits through refunds over a period of years, as originally enacted by the 2017 Tax Act. In addition, the CARES Act raises the corporate charitable deduction limit to 25% of taxable income and makes qualified improvement property generally eligible for 15-year cost-recovery and 100% bonus depreciation.
Bonus depreciation percentage			100.00%
Deferred tax asset
Cares Act [Member]
Tax cuts and jobs act, percent			0.80	0.80	0.80

Note Payable (Details Narrative

Note Payable (Details Narrative) - USD ($)

Jul. 22, 2020

Jul. 17, 2020

Jun. 19, 2020

Jun. 18, 2020

May 18, 2020

May 06, 2020

Jan. 15, 2020

Oct. 17, 2019

Jun. 05, 2020

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2020

Sep. 30, 2019

May 05, 2020

Gross proceeds from notes payable

$ 20,000

Interest expense of related party

$ 8,312

$ 64,065

46,655

$ 158,220

QRIDA Loan [Member]

Proceeds from loans

$ 160,410

Debt instrument, interest rate

2.50%

Debt term

10 years

Promissory Note One [Member] | Judd Brammah [Member]

Debt instrument, interest rate

6.00%

Debt instrument, face value

$ 230,332

230,332

230,332

Debt description

The entire principal and interest upon the promissory note are due on June 19, 2021.

Interest expense of related party

3,456

3,872

Promissory Note Two [Member] | Judd Brammah [Member]

Debt instrument, interest rate

6.00%

Debt instrument, face value

$ 50,000

Debt description

Effective July 17, 2020, Judd Brammah lent the Company $50,000 at 6% per annum payable on the due date, June 19, 2021.

Interest expense of related party

615

615

Promissory Note Three [Member] | Judd Brammah [Member]

Debt instrument, interest rate

6.00%

Debt instrument, face value

$ 299,900

Debt description

Effective July 22, 2020, Judd Brammah lent the Company $299,900 at 6% per annum payable on the due date of June 19, 2021.

Interest expense of related party

$ 3,322

3,322

Securities Purchase Agreement [Member] | First Fire Global Opportunities Fund LLC [Member]

Debt instrument, face value

$ 85,250

Gross proceeds from notes payable

77,500

Debt, original issue discount

7,750

Legal fees

$ 2,500

Debt converted of shares, value

$ 15,450

Debt converted of shares

5,000

Securities Purchase Agreement [Member] | First Fire Global Opportunities Fund LLC [Member] | Settlement of Both 2019 and 2020 Notes [Member]

Settled amount

$ 90,000

Gain (loss) on extinguishment of debt

$ 81,203

Securities Purchase Agreement [Member] | First Fire Global Opportunities Fund LLC [Member] | 2019 Note [Member]

Debt instrument, face value

$ 110,000

Gross proceeds from notes payable

100,000

Debt, original issue discount

10,000

Legal fees

$ 5,000

Paycheck Protection Program Loan [Member] | PPP Term Note [Member] | Comerica Bank [Member]

Debt instrument, interest rate

1.00%

Debt instrument, face value

$ 20,000

Debt description

The PPP Term Note bears interest at a fixed annual rate of 1.00%, with the first six months of interest deferred. Beginning in November 2020, the Company will make 18 equal monthly payments of principal and interest with the final payment due in April 2022.

Equity Purchase Agreement - (De

Equity Purchase Agreement - (Details Narrative) - USD ($)	Aug. 30, 2019	Jul. 09, 2019	Mar. 12, 2019
Equity Purchase Agreement [Member] | Investor [Member]
Number of donate shares to common stock			1,750
Number of donate shares returned and canceled	1,750
Equity Purchase Agreement [Member] | Maximum [Member]
Number of shares issued for common stock, value			$ 450,000
Equity Financing Agreement [Member] | GHS Investments LLC [Member]
Number of shares issued for common stock, value		$ 35,000
Equity financing agreement, description		The Company entered into an equity financing agreement with GHS Investments LLC (the “GHS Financing Agreement); in connection therewith, the Company filed a Form S-1 Registration Statement (the “S-1”) registering up to 35,000 Common Stock Shares, which S-1 was declared effective on July 31, 2019. On May 19, 2020, the Company filed a Post-Effective Amendment No. 1 on Form S-1 amending the S-1 to deregister all securities registered pursuant to said S-1, which as of the date of such Amendment, 22,513 Common Stock Shares were unissued (the “Post Effective S-1”). The Post Effective S-1 was declared effective on May 21, 2020, at which time the Offering described in the S-1 was terminated, as well as the contractual obligations under the GHS Financing Agreement.

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($)	May 18, 2020	Apr. 21, 2020
PVBJ, Inc [Member]
Earn-out liability		$ 221,800
The Pride Group (QLD) Pty Ltd [Member]
Equity ownership percentage	100.00%
Note obligation reducement description	The Company has no further note obligations to Hidalgo or Doyle, and it reduced its debt by approximately $600,000 or 65% of the corporate debt obligations.

Discontinued Operations - Sched

Discontinued Operations - Schedule of Gain/loss on Discontinued Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Results from discontinued operations		$ 31,204	$ (155,406)	$ 153,098
Loss on disposal of assets			(789,425)
Loss from discontinued operations		$ (31,204)	(944,831)	$ 153,098
PVBJ Inc. [Member]
Less: net asset value			(1,383,440)
Gain/loss on sale of assets			(1,169,366)
PVBJ Inc. [Member] | Earn-out Payable Exchange [Member]
Proceeds on sale			214,074
The Pride Group (QLD) Pty Ltd [Member]
Less: net asset value			(120,380)
Gain/loss on sale of assets			379,941
The Pride Group (QLD) Pty Ltd [Member] | Debt Forgiveness [Member]
Proceeds on sale			$ 500,321

Discontinued Operations - Sch_2

Discontinued Operations - Schedule of Discontinued Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Net income (loss) for period	$ 789,425	$ 789,425	$ 789,425	$ 789,425
Total current assets					$ 1,093,444
Non-current assets of discontinued operations					2,215,177
Total current liabilities					1,131,193
Total noncurrent liabilities					1,199,984
PVBJ Inc. [Member]
Total revenue		730,419	722,786	2,152,444
Direct costs		559,290	560,328	1,619,173
Total cost of goods sold		559,290	560,328	1,619,173
Selling, general and administrative		176,984	230,807	482,853
Net income (loss) for period		(5,855)	(68,349)	50,418
Cash and cash equivalents					55,856
Accounts receivable					354,129
Prepaid expenses					9,071
Costs and earnings in excess of billings
Total current assets					419,056
Property and equipment, net					387,391
Security deposits and other non-current assets
Deferred tax asset
Customer lists, net					63,161
Right of use asset
Goodwill					1,373,621
Non-current assets of discontinued operations					1,824,173
Total assets					2,243,229
Accounts payable and accrued expenses					94,104
Billings in excess of costs and earnings
Sales and withholding tax payable
Current operating lease liability
Current equipment notes payable					9,653
Current line of credit					269,746
Current finance lease payable					75,743
Income tax payable
Total current liabilities					449,246
Earn-out payable					209,199
Lease operating liability
Finance leases					307,804
Equipment notes payable					38,913
Convertible notes payable - related party, net of discounts
Total noncurrent liabilities					555,916
Total liabilities					1,005,162
PVBJ Inc. [Member] | Sales [Member]
Total revenue		730,419	722,786	2,152,444
The Pride Group (QLD) Pty Ltd [Member]
Total revenue		970,946	1,474,460	3,181,115
Direct costs		682,340	1,121,121	2,128,218
Total cost of goods sold		682,340	1,121,121	2,128,218
Selling, general and administrative		313,955	440,396	950,216
Net income (loss) for period		(25,349)	(87,057)	102,681
Cash and cash equivalents					196,705
Accounts receivable					449,530
Prepaid expenses					2,108
Costs and earnings in excess of billings					26,045
Total current assets					674,388
Property and equipment, net					90,847
Security deposits and other non-current assets					31,633
Deferred tax asset					46,000
Customer lists, net
Right of use asset					222,524
Goodwill
Non-current assets of discontinued operations					391,004
Total assets					1,065,392
Accounts payable and accrued expenses					450,545
Billings in excess of costs and earnings					47,098
Sales and withholding tax payable					37,199
Current operating lease liability					87,897
Current equipment notes payable					17,782
Current line of credit
Current finance lease payable
Income tax payable					41,426
Total current liabilities					681,947
Earn-out payable
Lease operating liability					137,071
Finance leases
Equipment notes payable					33,227
Convertible notes payable - related party, net of discounts					473,770
Total noncurrent liabilities					644,068
Total liabilities					$ 1,326,015
The Pride Group (QLD) Pty Ltd [Member] | Sales [Member]
Total revenue		$ 970,946	$ 1,474,460	$ 3,181,115

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Loss	$ (87,105)	$ (963,308)	$ (271,787)	$ (204,639)	$ (109,462)	$ (125,026)	$ (1,322,200)	$ (439,127)
Net cash used in operations							(406,462)	(322,583)
Proceeds from related party debt							$ 580,232

Investments (Details Narrative)

Investments (Details Narrative) - VoltH2 Holdings AG [Member]	Aug. 12, 2020USD ($)shares
Equity investment shares | shares	175,000
Payment for investment | $	$ 175,000
Equity interest, percentage	17.50%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Oct. 14, 2020	Oct. 06, 2020	Sep. 29, 2020	Sep. 30, 2020	Sep. 30, 2019	Oct. 05, 2020	Dec. 31, 2019
Reverse stock split of issued and outstanding share of common stock			one-for-twenty
Common stock, authorized shares			25,000,000	100,000,000			100,000,000
Gross proceeds of common stock				$ 26,008	$ 26,746
Subsequent Event [Member]
Reverse stock split of issued and outstanding share of common stock		one-for-twenty
Common stock, authorized shares		100,000,000				25,000,000
Subsequent Event [Member] | Common Stock [Member]
Gross proceeds of common stock	$ 2,500,000
Subsequent Event [Member] | Common Stock [Member] | Maximum [Member]
Shares issued at the time of offering	12,500,000