The Crypto Company (CRCW) 10-K 19 May 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	May 14, 2020	Jun. 30, 2019
Document And Entity Information
Entity Registrant Name	Crypto Co
Entity Central Index Key	0001688126
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
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	false
Entity Shell Company	false
Entity Public Float			$ 15,948,590
Entity Common Stock, Shares Outstanding		21,400,591
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash and cash equivalents	$ 1,611	$ 2,448
Accounts receivable, net
Prepaid expenses and other current assets		79,283
Assets held for sale		5,190,063
Total current assets	1,611	5,271,794
Equipment, net of accumulated depreciation		89,332
Other assets		20,968
Noncurrent assets held for sale
TOTAL ASSETS	1,611	5,382,094
CURRENT LIABILITIES
Accounts payable and accrued expenses	1,574,614	1,035,434
Bank Overdraft
Income taxes payable	1,600	1,600
Notes Payable	300,000
Liabilities held for sale		3,127,921
Total current liabilities	1,876,214	4,164,955
Convertible debt	75,000
TOTAL LIABILITIES	1,951,214	4,164,955
STOCKHOLDERS' EQUITY
Common stock, $0.001 par value; 50,000,000 shares authorized, 21,400,591 and 20,458,945 shares issued and outstanding, respectively	21,401	21,213
Additional paid-in-capital	28,294,167	28,219,355
Accumulated deficit	(30,265,171)	(28,456,550)
Accumulated other comprehensive income		(743,987)
TOTAL CRYPTO COMPANY EQUITY	(1,949,603)	(959,969)
Noncontrolling interests		2,177,108
TOTAL STOCKHOLDERS' EQUITY	(1,949,603)	1,217,740
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,611	$ 5,382,094

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	21,400,591	20,458,945
Common stock, shares outstanding	21,400,591	20,458,945

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenue:
Total Revenue, net	$ 65,743	$ 5,000
Operating expenses:
Cost of services	30,500
General and administrative expenses	1,750,668	5,730,063
Share-based compensation		3,302,471
Total Operating Expenses	1,781,168	9,032,534
Operating loss	(1,715,425)	(9,027,534)
Other expense	(88,874)	(14,844)
Interest expense	(87,573)
Loss before provision for income taxes	(1,891,871)	(9,042,378)
Provision for income taxes	1,600	1,600
Loss from continuing operations	(1,893,471)	(9,043,978)
Income/(loss) from discontinued operations attributable to the Crypto Company	84,849	(9,859,271)
Net loss attributable to the Crypto Company	(1,808,622)	(18,903,249)
Loss from discontinued operations attributable to noncontrolling interest		(6,516,860)
Net loss	(1,808,622)	(25,420,109)
Other comprehensive loss
Foreign currency translation adjustment		(743,987)
Foreign currency translation adjustment attributable to noncontrolling interest		(741,017)
Comprehensive loss		$ (26,905,113)
Continuing operations:
Net loss attributable to the Crypto Company per common share - basic and diluted		$ (0.43)
Discontinued operations:
Income/(loss) attributable to the Crypto Company per common share - basic and diluted		(0.47)
Net loss attributable to the Crypto Company per common share - basic and diluted		$ (0.90)
Weighted average common shares outstanding - basic and diluted	21,219,382	21,096,881
Other [Member]
Revenue:
Total Revenue, net	$ 65,743	$ 5,000

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2017	$ 20,459	$ 19,020,176	$ (9,553,301)			$ 9,487,334
Balance, shares at Dec. 31, 2017	20,458,945
Stock issued for acquisition of CoinTracking GmbH	$ 473	4,735,927				4,736,400
Stock issued for acquisition of CoinTracking GmbH, shares	473,640
Fair value of noncontrolling interest acquired in connection with acquisition of CoinTracking GmbH					9,434,985	9,434,985
Stock issued for services at $2.00 per share	$ 203	1,417,381				1,417,584
Stock issued for services at $2.00 per share, shares	202,512
Exercise of stock options	$ 23	50,035				$ 50,058
Exercise of stock options, shares	23,096					41,429
Stock issued for cash at $5.00 per share	$ 40	199,960				$ 200,000
Stock issued for cash at $5.00 per share, shares	40,000
Cashless exercise of stock options	$ 15	(15)
Cashless exercise of stock options, shares	14,667
Stock compensation expense in connection with issuance of options		2,795,891				2,795,891
Other comprehensive loss				(743,987)	(741,017)	(1,485,004)
Net loss			(18,903,249)	0	(6,516,860)	(25,420,109)
Balance at Dec. 31, 2018	$ 21,213	28,219,355	(28,456,550)	(743,987)	2,177,108	$ 1,217,740
Balance, shares at Dec. 31, 2018	21,212,860
Exercise of stock options, shares
Stock compensation expense in connection with issuance of options
Sale of CoinTracking GmbH				743,987	(2,177,108)	(1,433,121)
Warrants issued in connection with Convertible Notes			75,000			75,000
To correct prior year share issuances	$ 188	(188)
To correct prior year share issuances, shares	187,731
Net loss			(1,808,622)			(1,808,622)
Balance at Dec. 31, 2019	$ 21,401	$ 28,294,167	$ (30,265,172)			$ (1,949,603)
Balance, shares at Dec. 31, 2019	21,400,591

Consolidated Statement of Sto_2

Consolidated Statement of Stockholders' Equity (Parenthetical)	Dec. 31, 2018$ / shares
Common Stock [Member]
Share issued price per share	$ 2
Common Stock One [Member]
Share issued price per share	$ 5

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net loss	$ (1,808,622)	$ (25,420,109)
Adjustments to reconcile net loss to net cash used in operations:
Net realized gain on investment in cryptocurrency	(72,634)	(1,303,130)
Impairment of investments in cryptocurrency	1,951	2,066,803
Impairment of intangible assets	20,968	3,743,479
Impairment of goodwill		9,356,105
Impairment of investments, non-cryptocurrency		410,050
Impairment of assets held for sale		743,987
Expenses paid in cryptocurrency		105,684
Gain on sale on CoinTracking GmbH	(14,166)
Gain on sale of equipment	(2,856)
Loss on fixed asset disposal	64,731
Depreciation and amortization	22,557	1,214,827
Share-based compensation		3,302,471
Financing costs associated with convertible debt	75,000
Change in operating assets and liabilities:
Accounts receivable		500
Loan receivable, related party		23,696
Prepaid expenses	79,283	77,078
Accounts payable and accrued expenses	478,484	493,138
Contract liabilities		(1,977,768)
Other assets		(21,919)
Net cash used in operating activities	(1,155,304)	(6,274,104)
Cash flows from investing activities:
Payments for purchase of equipment		(42,675)
Net cash from sale of CoinTracking GmbH	1,000,000
Cash paid for acquisition, net of cash acquired		(3,189,303)
Proceeds from sales of equipment	4,899
Proceeds from sales of cryptocurrency	74,568	7,498,837
Purchase of investments, non-cryptocurrency		(500,000)
Purchase of investments in cryptocurrency		(5,269,888)
Capitalized software development		(127,937)
Net cash used in investing activities	1,079,467	(1,630,966)
Cash flows from financing activities:
Proceeds from issuance of convertible notes	75,000
Proceeds from common stock issuance		200,000
Financing costs relating to common stock issuance		50,057
Net cash provided by financing activities	75,000	250,057
Effect of exchange rate changes on cash		(188,581)
Net (decrease) increase in cash and cash equivalents	(837)	(7,843,594)
Cash and cash equivalents at the beginning of the period	2,448	8,950,244
Cash and cash equivalents at the end of the period	1,611	2,448
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest
Cash paid for income taxes		800
Noncash investing activities:
Shares of common stock issued in exchange of investment in cryptocurrency
Transfer of non-cryptocurrency to investments in cryptocurrency		255,763
Customer payments received in cryptocurrency		1,211,250
Cryptocurrency acquired in trade of cryptocurrency investments		5,065,384
Issue of common stock for acquisition of CoinTracking GmbH		4,736,400
Purchase of contract asset for commissions and incentives with investments in cryptocurrency		$ 186,377

The Company

The Company	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company	NOTE 1 – THE COMPANY The Crypto Company was incorporated in the State of Nevada on March 9, 2017 (“Inception”). The Company is engaged in the business of providing consulting services and education for distributed ledger technologies (“blockchain”), for the building of technological infrastructure and enterprise blockchain technology solutions. The Company currently generates revenues and incurs expenses solely through these consulting operations. Unless expressly indicated or the context requires otherwise, the terms “Crypto,” the “Company,” “we,” “us,” and “our” in this Annual Report on Form 10-K for the fiscal year ended December 31, 2019 (this “Annual Report”) refer to The Crypto Company and, where appropriate, its wholly owned subsidiaries, Crypto Sub, Inc., a Nevada corporation (“Crypto Sub”); CoinTracking, LLC, a Nevada limited liability company (“CoinTracking”); and Malibu Blockchain, LLC, a Nevada limited liability company (“Malibu Blockchain”). During the year ended December 31, 2019, the Company generated revenues and incurred expenses primarily through the business of providing consulting services and education for distributed ledger technologies (“blockchain”), for the building of technological infrastructure and enterprise blockchain technology solutions, both of which have ceased operations as of the date of this Annual Report.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation Consolidation Recent Developments On December 28, 2018, CoinTracking entered into an agreement on the purchase and assignment of shares, agreements on a purchase price of loan agreement, and a compensation agreement (collectively, the “Agreement”), pursuant to the laws of the Republic of Germany, with Kachel Holding GmbH, an entity formed under the laws of the Republic of Germany (“Kachel Holding”), and CoinTracking GmbH. On January 2, 2019, pursuant to the Agreement, CoinTracking sold 12,525 shares of equity interest in CoinTracking GmbH, representing 50.1% of the equity interests in CoinTracking GmbH and 100% of CoinTracking’s holdings in CoinTracking GmbH, to Kachel Holding in exchange for $2,200,000, of which (i) $1,000,000 was paid in cash to CoinTracking and (ii) $1,200,000 was applied toward the repayment of an outstanding loan in the amount of $1,500,000 from CoinTracking GmbH to CoinTracking. As a result of the sale of CoinTracking’s entire equity ownership stake in CoinTracking GmbH, and a strategic shift in the Company’s business in the fourth quarter of 2018 away from cryptocurrency investing to blockchain consulting and education, the operating results associated with these assets and liabilities were reclassified to give effect to these changes and were reported as discontinued operations in the consolidated statements of operations for 2018. In 2019, the Company has holdings of cryptocurrency from its investment segment, and therefore has classified those assets as assets held for sale in its consolidated balance sheets, and reports current operating results as discontinued operations in the consolidated statements of operations for the current year. Going Concern The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management is evaluating different strategies to obtain financing to fund the Company’s expenses and achieve a level of revenue adequate to support the Company’s current cost structure. Financing strategies may include, but are not limited to, private placements of capital stock, debt borrowings, partnerships and/or collaborations. There can be no assurance that any of these future-funding efforts will be successful or that the Company will be able to replace the revenues lost as a result of the sale of CoinTracking GmbH, for 2020 and beyond. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty. Use of estimates Cash and cash equivalents Investments in cryptocurrency Realized gains and losses on sales of investments in cryptocurrency, and impairment losses, are included in other income/(expense) in the Consolidated Statements of Operations. Investments – non-cryptocurrency In May 2019, we received tokens (Cosmos) and immediately liquidated them for $70,634 in proceeds. As of December 31, 2018, the Company has invested $667,818 as part of nine financings, including $500,000 during the year ended December 31, 2018. The investments include $417,818 invested in accordance with eight token pre-sale and simple agreement for future tokens (“SAFT”) agreements. The agreements provide for the issuance of tokens in anticipation of a future token generation event, with the number of tokens predetermined based on the price established in each respective agreement. In addition, the Company invested $250,000 as part of a financing in accordance with a simple agreement for future equity (“SAFE”) agreement, representing 4% interest, at the time of the investment, in a private enterprise. The Company’s SAFE investment may take the form of equity in the future, relating to a potential equity financing or initial public offering and a token grant in the event of a successful Initial Coin Offering (“ICO”) by the enterprise. The Company received tokens for $255,763 of its investments, at cost, during 2018 which have been transferred to an active exchange and included in Investments in Cryptocurrency in the consolidated balance sheets. The Company has evaluated the guidance in Accounting Standards Codification (“ASC”) No. 325-20 Investments – Other, in determining to account for its investments, non-cryptocurrency using the cost method since the investments are not marketable and do not give the Company significant influence. The Company has determined that $160,050 of its remaining token pre-sale or SAFT investments as of December 31, 2018 were impaired as the Company determined that a token generation event and trading on an active change were remote. During the year ended December 31, 2018, the Company determined that its SAFE investment is impaired as the enterprise changed its primary business model and requires additional financing to bring its products to market. Therefore, the Company has recorded an impairment loss of $250,000, representing the full value of its investment. Equipment Impairment of long-lived assets – Business combination – Goodwill and indefinite lived intangible assets The Company assesses whether goodwill impairment and indefinite lived intangible assets exists using both qualitative and quantitative assessments. The qualitative assessment involves determining whether events or circumstances exist that indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If based on this qualitative assessment the Company determines it is more likely than not that the fair value of a reporting unit is less than its carrying amount, or if the Company elects not to perform a qualitative assessment, a quantitative assessment is performed to determine whether a goodwill impairment exists at the reporting unit. The Company performed the annual impairment test for goodwill and intangible assets with indefinite lives as of December 31, 2018 using a quantitative assessment, and recorded an intangible asset impairment of $993,833, and $9,356,105 for goodwill, related to the intangible assets and goodwill acquired in connection with the purchase of CoinTracking GmbH (See Note 9 – Goodwill and Intangible Assets for further information). In addition, we capitalized certain costs incurred with developing our CoinTracking SaaS platform in accordance with ASC 985-20, Software — Costs of Software to be Sold, Leased, or Marketed once technological feasibility has been established. Capitalized software costs primarily include i) external direct costs of services utilized in software development and ii) compensation and related benefits for employees who are directly associated with software development. We amortized our capitalized software costs over a five-year period, reflecting the estimated useful lives of the assets. Foreign Currency Translation Income taxes – When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of December 31, 2019, we are subject to taxation in the U.S., as well as state and German taxes. The Company has not been audited by the U.S. Internal Revenue Service, nor has the Company been audited by any states or in Germany. On January 2, 2019, we sold our entire equity ownership stake in CoinTracking GmbH. Fair value measurements Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurable date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what participants would use in pricing the asset or liability at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, including cash, accounts payable and accrued expenses approximate fair value because of the short maturity of these instruments. Revenue recognition ● Step 1: Identify the contract with the customer ● Step 2: Identify the performance obligations in the contract ● Step 3: Determine the transaction price ● Step 4: Allocate the transaction price to the performance obligations in the contract ● Step 5: Recognize revenue when the Company satisfies a performance obligation In order to identify the performance obligations in a contract with a customer, a company must assess the promised goods or services in the contract and identify each promised good or service that is distinct. A performance obligation meets ASC 606’s definition of a “distinct” good or service (or bundle of goods or services) if both of the following criteria are met: The customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (i.e., the good or service is capable of being distinct), and the entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (i.e., the promise to transfer the good or service is distinct within the context of the contract). If a good or service is not distinct, the good or service is combined with other promised goods or services until a bundle of goods or services is identified that is distinct. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both. When determining the transaction price, an entity must consider the effects of all of the following: Variable consideration is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The transaction price is allocated to each performance obligation on a relative standalone selling price basis. The transaction price allocated to each performance obligation is recognized when that performance obligation is satisfied, at a point in time or over time as appropriate. The Company adopted ASC 606 as of January 1, 2018 using the modified retrospective transition method for contracts as of the date of initial application. There is no cumulative impact to the Company’s retained earnings at January 1, 2018. See “Note 6 – Subscription Revenue Recognition” for additional information on the impact to the Company. Share-based compensation Equity instruments (“instruments”) issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees (“ASC 505”), defines the measurement date and recognition period for such instruments. In general, the measurement date is (a) when a performance commitment, as defined, is reached or (b) when the earlier of (i) the non-employee performance is complete and (ii) the instruments are vested. The compensation cost is remeasured at fair value at each reporting period when the award vests. As a result, stock option-based payments to non-employees can result in significant volatility in compensation expense. The Company accounts for its share-based compensation using the Black-Scholes model to estimate the fair value of stock option awards. Using this model, fair value is calculated based on assumptions with respect to the (i) expected volatility of the Company’s common stock price, (ii) expected life of the award, which for options is the period of time over which employees and non-employees are expected to hold their options prior to exercise, and (iii) risk-free interest rate. Net loss per common share Marketing expense – Reclassifications –

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	NOTE 3 – RECENT ACCOUNTING PRONOUNCEMENTS NTD: AUDITORS TO UPDATE NOTE 3 In July 2018, the FASB issued ASU No. 2018-09, Codification Improvements. The amendments in this ASU clarify certain aspects of the guidance related to reporting comprehensive income, debt modification and extinguishment, income taxes related to stock compensation, income taxes related to business combinations, derivatives and hedging, fair value measurements, brokers and dealers liabilities, and plan accounting. This new standard is effective for annual reporting periods, and interim periods within those annual periods, beginning after December 15, 2018. The adoption of ASU No. 2018-09 did not have a material impact on the Company’s consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this ASU remove, add, and modify certain disclosures. The ASU removes the following disclosure requirements from Topic 820: (1) the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy; (2) the policy for timing of transfers between levels; (3) the valuation process for Level 3 fair value measurements; and (4) certain other requirements for nonpublic entities. The ASU adds the following disclosure requirements: (1) the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and (2) the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. For certain unobservable inputs, disclosure of other quantitative information may be more appropriate if the entity determines that other quantitative information would be a more reasonable and rational method to reflect the distribution of unobservable inputs used to develop Level 3 fair value measurements. The ASU modifies disclosure requirements in Topic 820 relating to timing of liquidation of an investee’s assets, the disclosure of the date when restrictions from redemption might lapse, the intention of the measurement uncertainty disclosure, and certain other requirements for nonpublic entities. This new standard is effective for annual reporting periods, and interim periods within those annual periods, beginning after December 15, 2019. The adoption of ASU No. 2018-13 is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU No. 2018-15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. The amendments in this ASU align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software). The amendments in this ASU require an entity (customer) in a hosting arrangement that is a service to (1) determine which implementation costs to capitalize as an asset related to the service contract and which costs to expense; (2) expense the capitalized implementation costs of a hosting arrangement that is a service contract over the term of the hosting arrangement; (3) apply the existing impairment guidance to the capitalized implementation costs as if the costs were long-lived assets; (4) present the expense related to the capitalized implementation costs in the same line item in the statement of income as the fees associated with the hosting element (service) of the arrangement and classify payments for capitalized implementation costs in the statement of cash flows in the same manner as payments made for fees associated with the hosting arrangements; and (5) present the capitalized implementation costs in the statement of financial position in the same line item that a prepayment for the fees of the associated hosting arrangement would be presented. This new standard is effective for annual reporting periods, and interim periods within those annual periods, beginning after December 15, 2019. The adoption of ASU No. 2018-15 is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. In June 2018, FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting , The new standard is effective for annual reporting periods beginning after December 15, 2018 with early adoption permitted. The Company is evaluating the effect that ASU No. 2018-07 will have on its consolidated financial statements and related disclosures. In July 2017, the FASB issued No. ASU 2017-11 , In May 2017, the FASB issued ASU No. 2017-09, Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting, which provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. Essentially, an entity will not have to account for the effects of a modification if: (1) The fair value of the modified award is the same immediately before and after the modification; (2) the vesting conditions of the modified award are the same immediately before and after the modification; and (3) the classification of the modified award as either an equity instrument or liability instrument is the same immediately before and after the modification. The new standard became effective for us on January 1, 2018. Adoption of the ASU No. 2017-11 did not have a significant impact on our consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business (Topic 805). The new guidance that changes the definition of a business to assist entities with evaluating when a set of transferred assets and activities is a business. The guidance requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets; if so, the set of transferred assets and activities is not a business. The guidance also requires a business to include at least one substantive process and narrows the definition of outputs by more closely aligning it with how outputs are described in ASC 606, Revenue from Contracts with Customers. The ASU is effective for annual reporting periods beginning after December 15, 2017, and for interim periods within those years. Adoption of ASU No. 2017-01 did not have a significant impact on our consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment (Topic 350) which removes “Step Two” of the goodwill impairment test, which required a hypothetical purchase price allocation. A goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The ASU is effective for annual reporting periods beginning after December 15, 2019, and for interim periods within those years, with early adoption permitted. The adoption of ASU No. 2017-04 is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which, among other things, requires lessees to recognize most leases on their balance sheets related to the rights and obligations created by those leases. The new standard also requires new disclosures to help financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The new standard became effective for us on January 1, 2019. Early adoption is permitted. The amendments in this update should be applied under a modified retrospective approach. Adoption of ASU No. 2016-02 is not expected to have a significant impact on our consolidated financial statements and related disclosures.

Acquisition and Disposition

Acquisition and Disposition	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Acquisition and Disposition	NOTE 4 – ACQUISITION AND DISPOSITION On January 26, 2018, the Company, through its wholly owned subsidiary, CoinTracking, acquired 50.1% of the equity interest in CoinTracking GmbH, for (i) $4,736,400 in cash and (ii) 473,640 shares of common stock of the Company at $10 per share for a total purchase price valued at $9,472,800. On the acquisition date, the fair market value of $10 per share for the Company’s common stock was determined using a trading range from November 2017, discounted further due to lack of marketability. The Company used this approach due to the lack of trading volume since (i) the stock trading was suspended by the SEC in December 2017 and was moved to OTC Grey market by the OTC Markets Group, Inc. on January 3, 2018, (ii) stock sales to accredited investors on December 12, 2017, at $7 per share, and (iii) a valuation performed as of March 31, 2018. The equity purchase agreement between the Company and CoinTracking GmbH included a purchase price adjustment pursuant to which the consideration would increase if the share price of the Company’s common stock closed below $10 per share on July 2, 2018. No adjustment was required. CoinTracking GmbH provides its customers with the ability to view and monitor their own cryptocurrency portfolios as well as tax calculation and reporting services. Customers may not make trades through the CoinTracking GmbH platform. The purpose of the acquisition was to increase the Company’s presence in the digital asset industry and build strategic alliances. The consolidated financial statements were prepared using the acquisition method of accounting in accordance with ASC 805, Business Combinations, and have been included in the Company’s consolidated results as of the acquisition date with the Company considered as the accounting acquirer and CoinTracking GmbH as the accounting acquiree. Accordingly, consideration paid by the Company to complete the acquisition was allocated to the identifiable assets and liabilities of CoinTracking GmbH based on estimated fair values as of the closing date. The Company made a preliminary allocation of the consideration transferred to the assets acquired and liabilities assumed based on the information available and preliminary valuation of the fair value of tangible and intangible assets acquired and liabilities assumed. Acquisition-related costs were expensed as incurred and were not considered to be significant. In the fourth quarter of the year ended December 31, 2018, the Company completed its allocation of the consideration transferred to the assets acquired and liabilities assumed based on the fair value of tangible and intangible assets acquired and liabilities assumed. The result was the recording of intangible assets of $7,726,356, noncontrolling interest of $9,434,984, and an additional adjustment of $267,401 to net assets acquired, resulting in an adjustment to increase goodwill of $1,976,029, from $10,014,881 to $11,990,910.Subsequent to December 31, 2018 and the 2018 fiscal year end, we sold our entire equity ownership stake in CoinTracking GmbH. See “Note 17 Subsequent Events” for additional details. The table below summarizes the fair values of the assets acquired and liabilities assumed, translated from euros to USD, at the date of acquisition: CoinTracking GmbH Cash and cash equivalents $ 1,547,097 Investment in cryptocurrency 1,115,345 Loan receivable – related party 194,380 Other current assets 296,273 Goodwill 11,990,910 Intangible assets 7,726,356 Other assets 14,633 Total assets $ 22,884,994 Current liabilities $ 360,486 Contract liabilities, short term 2,686,858 Contract liabilities, long term 929,866 Noncontrolling interest 9,434,984 Total liabilities 13,412,194 Net assets acquired $ 9,472,800 The purchase price was based on the expected financial performance of CoinTracking GmbH and not on the value of the net identifiable assets at the time of acquisition. This resulted in a significant portion of the purchase price being attributed to goodwill. As a result, the Company recognized $11,990,910 of goodwill on the date of acquisition. Unaudited pro forma financial information The unaudited pro forma financial information in the table below presents the combined results of the Company and CoinTracking GmbH as if the acquisition had occurred on January 1, 2018. The unaudited pro forma financial information includes adjustments required under the acquisition method of accounting and is presented for informational purposes only and is not necessarily indicative of the results that would have been achieved had the acquisition actually occurred on January 1, 2018. For the year ended December 31, 2018: 2018 Revenue $ 3,553,979 Net loss (18,579,800 ) Basic and diluted loss per share: Basic and diluted $ (0.88 ) On January 2, 2019, we sold our entire equity ownership stake in CoinTracking GmbH, therefore no unaudited pro forma information for 2019 is presented.

Subscription Revenue Recognitio

Subscription Revenue Recognition	12 Months Ended
	Dec. 31, 2019
Subscription Revenue Recognition
Subscription Revenue Recognition	NOTE 5 – SUBSCRIPTION REVENUE RECOGNITION CoinTracking GmbH accounted for a contract when it has approval and commitment from all parties, the rights of the parties and payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Revenue was recognized when control of the promised services was transferred to the Company’s customers over time, and in an amount that reflects the consideration the Company was contractually due in exchange for those services. Most of the Company’s contracts with customers were single, or had few distinct performance obligations, and the transaction price was allocated to each performance obligation using the stand-alone selling price. CoinTracking GmbH’s revenue is primarily derived directly from users in the form of subscriptions. Subscription revenue is presented net of credits and credit card chargebacks. Subscribers pay in advance, primarily by PayPal or cryptocurrencies, subject to certain conditions identified in our terms and conditions. Revenue is initially deferred and recognized using the straight-line method over the term of the applicable subscription period, which primarily range from annual to perpetual. Transaction Price The objective of determining the transaction price was to estimate the amount of consideration the Company was due in exchange for services, including amounts that are variable. CoinTracking GmbH has a standalone sales price for its subscription service, which varies based on length of subscription. Further, the Company excluded from the measurement of transaction price all taxes assessed by governmental authorities that were both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts were not included as a component of revenue or cost of revenue. Estimates of certain revenue Revenue collected in advance for subscriptions ranging from annual to perpetual packages were deferred and recognized as revenue on a straight-line basis over the terms of the applicable subscription period or performance obligation period. For “lifetime” revenue packages, where the customer had access to the website for an unlimited length of time, the Company elected to recognize revenue on a straight-line basis over three years. We believe that based on the short history of customer data, customer relationship period, and number of available alternative providers, and anticipation of future changes to the blockchain industry, a measure of three years of performance obligation to customers was appropriate. Net Revenue and Charge-back Reserves CoinTracking GmbH does not maintain an allowance for doubtful accounts because the customer prepays for subscription in advance before access is provided to CoinTracking GmbH’s website. The Company maintained a reserve for potential credits issued to consumers or other revenue adjustments when necessary. In addition, as of December 31, 2018, PayPal withheld $47,872 for potential credits issued to customers, which is included in assets held for sale on the Company’s consolidated balance sheets. Contract Liabilities Contract liabilities were recorded when payments were received or due in advance of performing CoinTracking GmbH’s service obligations and was recognized over the service period, which primarily related to prepayments of subscription revenue. At the acquisition date of January 26, 2018, CoinTracking GmbH’s total contract liabilities were $3,616,724, and we recognized revenue of $3,553,979 for the year ended December 31, 2018. As of December 31, 2018, $1,750,465 of current contract liabilities and $847,461 of long-term contract liabilities are included in liabilities held for sale. Assets Recognized from the Costs to Obtain a Contract with a Customer CoinTracking GmbH has determined that certain costs associated with affiliate payments paid to customers pursuant to certain sales incentive programs, meet the requirements to be capitalized as a cost of obtaining a contract. Affiliates are paid in Bitcoins and expense is amortized over the applicable subscription period. During the year ended December 31, 2018, the Company recognized expense of $208,104 related to the amortization of affiliate payments. The aggregate contract asset balance at December 31, 2018 was $106,026, included in assets held for sale. On January 2, 2019, we sold our entire equity ownership stake in CoinTracking GmbH.

Investments, Non-cryptocurrency

Investments, Non-cryptocurrency	12 Months Ended
	Dec. 31, 2019
Investments [Abstract]
Investments, Non-cryptocurrency	NOTE 6 – INVESTMENTS, NON-CRYPTOCURRENCY NTD: The Company has invested $417,818 in non-tradeable token pre-sale and SAFT agreements, including $250,000 during the year ended December 31, 2018. In addition, the Company invested $250,000 during the year ended December 31, 2018 as part of a financing in accordance with a SAFE investment in a private enterprise. These investments are included as Level 3 investments as there was no active market as of December 31, 2018. The Company establishes processes and procedures to ensure that the valuation methodologies that are categorized within Level 3 are fair, consistent and verifiable. Non-cryptocurrency investments are carried at cost which approximates fair value at December 31, 2018. The Company considers the length of its investments, of which a majority were made during the current year, as well as its comprehensive investment process which includes reviews of white papers, preparation of either short or long forms analysis that is reviewed by the Company’s internal investment committee, among other factors in determining fair value. At the time that the investments are tokenized and available on active market exchanges, the investments will be reclassified to investments in cryptocurrency In April 2019, Cosmos tokens (ATOMs) were issued and listed and sold through an exchange. The Company promptly liquidated these on April 28, 2019 The following table sets forth a summary of changes in the fair value of the Company’s Level 3 investments for the year ended December 31, 2019: Level 3 Non-Cryptocurrency Balance at December 31, 2018 $ 2,005 Transfers to investments in cryptocurrency - Purchases, sales, issuances, and settlement, net - Impairment (2,005 ) Balance at December 31, 2019 $ - These investments are included in assets held for sale at December 31, 2018.

Equipment

Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Equipment	NOTE 7 – EQUIPMENT Equipment consists of the following at December 31: 2019 2018 Computer equipment $ - $ 114,244 Furniture equipment - 20,980 135,224 Less accumulated depreciation - (35,522 ) $ - $ 99,701 At December 31, 2019, the Company determined that its fixed assets had no value and wrote off all balances. Depreciation expense for equipment was $22,557 and $30,847 for the years ended December 31, 2019 and 2018, respectively. Depreciation expense is included in selling, general and administrative expenses. Equipment of $10,369 were included in assets held for sale at December 31, 2018.

Impairment of Goodwill and Inta

Impairment of Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment of Goodwill and Intangible Assets	NOTE 8 – IMPAIRMENT OF GOODWILL AND INTANGIBLE ASSETS Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. The Company’s goodwill balance is the result of the acquisition of CoinTracking GmbH in the current year (see Note 5 - Acquisition). Intangible assets include software development costs, related to the CoinTracking GMBH SaaS platform, customer base and trade name. As of December 31, 2019, the balance of goodwill and intangible assets were $-0- due to the divestiture of CoinTracking GmbH on January 2, 2019. The carrying amount of goodwill for the year ended December 31, 2018 was as follows: December 31, 2018 Balance at December 31, 2017 $ - Acquisitions 11,990,910 Impairment (9,356,105 ) Foreign translation impact (940,100 ) $ 1,694,705 The carrying amounts of intangible assets for the year ended December 31, 2018 was as follows: Estimated Useful Life Gross Carry Amount Accumulated Amortization Impairment Balance as of Trade name - $ 1,797,768 - $ (993,833 ) $ 803,935 Software 5 Years 4,264,412 (795,888 ) (2,366,546 ) 1,101,978 Customer base 5 Years 1,058,422 (197,458 ) (270,267 ) 590,697 Capitalized software 5 Years 127,937 (15,104 ) (112,833 ) - $ 7,248,539 $ (1,008,450 ) $ (3,743,479 ) $ 2,496,610 Intangible assets with finite useful lives are amortized over their respective estimated useful lives. Amortization expense related to intangible assets was $-0- for the year ended December 31, 2019 and $1,008,450 year ended December 31, 2018. Amortization expense for intangible assets is included in general and administrative expenses. The Company’s goodwill and intangible assets relate to CoinTracking GmbH and are therefore included as held for sale on the consolidated balance sheets, and amortization expense and impairment losses are included in loss from discontinued operations in the consolidated statements of operations for the year ended December 31, 2018. Impairment of goodwill and indefinite lived intangible assets The Company performed its annual impairment test at December 31, 2018. Based on the guidance in ASC 350 – Intangibles – Goodwill and Other, management of the Company elected to bypass the qualitative assessment of goodwill and proceeded directly to performing the first step of the goodwill impairment test. The first step of the goodwill impairment test indicated that the fair value of goodwill was below its carrying value, indicating impairment. The Company then performed the second step of the goodwill impairment test, comparing the implied fair value of goodwill to its carrying value, resulting in an impairment charge of $9,356,105. In addition, the Company recognized an impairment charge of $998,833 related to the Trade Name indefinite lived intangible asset. CoinTracking GmbH was acquired in the first quarter of 2018, shortly after bitcoin and other cryptocurrencies reached their highest market values, resulting in significant customer signups for CoinTracking GmbH’s software subscription service. Beginning in early 2018, the market value of cryptocurrencies declined sharply, resulting in a steady decline in new customer signups. While software subscription revenues for 2018 were in line with the Company’s projections, the Company reduced its projected revenue expectations for future years in line with the decline in new customer signups. Subsequent to December 31, 2018, the Company agreed to sell the software subscription business back to the noncontrolling shareholder at sales price of $2,200,000, significantly below the $9,472,800 purchase price paid by the Company in January 2018. See “Note 17 - Subsequent Events” for additional details. The Company estimates the fair value of its reporting units using a weighting of fair values derived from both the income approach and the market approach. Under the income approach, the Company calculates the fair value of a reporting unit based on the present value of estimated future cash flows. Cash flow projections are based on management’s estimates of revenue growth rates and operating margins, taking into consideration industry and market conditions. The discount rate used is based on the weighted-average cost of capital adjusted for the relevant risk associated with business-specific characteristics and the uncertainty related to the business’s ability to execute on the projected cash flows. The market approach estimates fair value based on market multiples of revenue and earnings derived from comparable publicly traded companies with similar operating and investment characteristics as the reporting unit. The weighting of the fair value derived from the market approach ranges from 0% to 50% depending on the level of comparability of these publicly traded companies to the reporting unit. The Company used a 50% weighting of these two approaches in determining the fair value of CoinTracking GmbH, which fair value approximated the Company’s sales price.

Warrants for Common Stock

Warrants for Common Stock	12 Months Ended
	Dec. 31, 2019
Warrants and Rights Note Disclosure [Abstract]
Warrants for Common Stock	NOTE 9 – WARRANTS FOR COMMON STOCK The warrants expire on the third anniversary of their issuance dates. The exercise price of the warrants is subject to adjustment from time to time, as provided therein, to prevent dilution of purchase rights granted thereunder. The warrants are considered indexed to the Company’s own stock and therefore no subsequent remeasurement is required.

Summary of Stock Options

Summary of Stock Options	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Summary of Stock Options	NOTE 10 – SUMMARY OF STOCK OPTIONS On July 21, 2017, the Company’s board of directors adopted The Crypto Company 2017 Equity Incentive Plan (the “Plan”), which was approved by its stockholders on August 24, 2017. The Plan is administered by the board of directors (the “Administrator”). Under the Plan, the Company may grant equity awards to eligible participants which may take the form of stock options (both incentive stock options and non-qualified stock options) and restricted stock awards. Awards may be granted to officers, employees, non-employee directors (as defined in the Plan) and other key persons (including consultants and prospective employees). The term of any stock option award may not exceed 10 years and may be subject to vesting conditions, as determined by the Administrator. Options granted generally vest over eighteen to thirty-six months. Incentive stock options may be granted only to employees of the Company or any subsidiary that is a “subsidiary corporation” within the meaning of Section 424(f) of the Internal Revenue Code. During the year ended December 31, 2018, the Company issued an additional 450,000 stock options to members of its board of directors, 1,957,062 stock options to employees, and 400,000 stock options to non-employees. No stock options were issued in 2019. 5,000,000 shares of the Company’s common stock are reserved for issuance under the Plan. As of December 31, 2019, there are outstanding stock option awards issued from the Plan covering a total of 346,349 shares of the Company’s common stock and there remain reserved for future awards 4,653,651 shares of the Company’s common stock. Weighted Average Weighted Remaining Average Contractual Number Exercise Term of Shares Price (years) Options outstanding, at December 31, 2017 644,531 $ 2.32 Options granted 2,807,062 $ 7.37 Options cancelled (2,008,552 ) Options exercised (41,429 ) $ 2.09 Options outstanding, at December 31, 2018 1,401,612 $ 5.83 9.08 Options granted - Options cancelled (1,055,263 ) Options exercised - Options outstanding, at December 31, 2019 346,349 $ 5.83 8.4 The Company recognized $-0- and $2,795,891 of compensation expense related to stock options for the years ended December 31, 2019 and 2018, respectively The total intrinsic value for options exercised, determined using the market price of our common stock on the date of exercise, was $295,763 during the year ended December 31, 2018. During the years ended December 31, 2019 and December 31, 2018 the Company did not grant any restricted stock awards. As of December 31, 2018, approximately $357,058 of total unrecognized compensation costs related to stock options issued to employees is expected to be recognized over a weighted average period of approximately 1.18 years. The determination of the fair value of share-based compensation awards utilizing the Black-Scholes model is affected by the Company’s stock price and a number of complex and subjective assumptions, including stock price, volatility, expected life of the equity award, forfeitures rates if any, risk-free interest rates and expected dividends. Volatility is based on the historical volatility of comparable companies measured over the most recent period, generally commensurate with the expected life of the Company’s stock options, adjusted for future expectations given the Company’s limited historical share price data. The risk-free rate is based on implied yields in effect at the time of the grant on U.S. Treasury zero-coupon bonds with remaining terms equal to the expected term of the stock options. The expected dividend is based on the Company’s history and expectation of dividend payouts. Forfeitures are recognized when they occur. The range of assumptions used for the year ended December 31, 2018 was as follows: Year ended December 31, 2018 Ranges Volatility 48 – 55 % Expected dividends 0 % Expected term (in years) 5 – 10 years Risk-free rate 1.81 – 3.12 % Stock options issued to nonemployees are revalued at each vesting tranche and/or reporting date in accordance with ASC 505.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 11 – RELATED PARTY TRANSACTIONS There were no related party transaction in 2019. The Company has a loan receivable from an officer of CoinTracking GmbH as of December 31, 2018 totaling $170,684. The loan is due upon demand and it bears interest at 2%. During the year ended December 31, 2018 and the period from Inception to December 31, 2017 interest income accrued for this loan was $3,300 and $0, respectively, which is included in other income/(expense) on the accompanying consolidated statements of operations. During the year ended December 31, 2018, the company sold $939,155 in cryptocurrency held by CoinTracking GmbH to an officer of CoinTracking GmbH, in accordance with a shareholder resolution entered into on September 21, 2018. On April 3, 2018, CoinTracking entered into a Loan Agreement (the “Loan Agreement”) with CoinTracking GmbH, pursuant to which CoinTracking GmbH may provide a loan (the “CoinTracking Loan”) of up to $3,000,000 to CoinTracking, to be advanced to CoinTracking in one or more tranches, at such times and in such amounts as may be requested by CoinTracking from time to time, on or before the tenth anniversary of the Loan Agreement. The Company is deemed obligor of CoinTracking’s obligations under the Loan Agreement for United States Federal income tax purposes. Interest on the CoinTracking Loan will accrue at a rate per annum of the greater of (i) three percent (3%), or (ii) the interest rates published monthly by the United States Internal Revenue Service and in effect under section 1274(d) of the Internal Revenue Code in effect as of the date of issuance of any promissory note under the CoinTracking Loan, and will be payable quarterly. During the year ended December 31, 2018, pursuant to the Loan Agreement, CoinTracking GmbH advanced $1,500,000 to CoinTracking in exchange for three promissory notes (the “CoinTracking Note”) in the amounts of $300,000, $700,000 and $500,000, respectively, which is still outstanding as of December 31, 2018. The CoinTracking Note will mature on the second anniversary thereof. CoinTracking and CoinTracking GmbH are consolidated entities, as such, the loan and advances are intercompany transactions and are eliminated in consolidation. Subsequent to December 31, 2018, the Company sold its equity ownership stake in CoinTracking GmbH, and $1,200,000 of the sale proceeds were applied toward repayment of the $1,500,000 outstanding loan amount under the CoinTracking Note. See “Note 17 - Subsequent Events” for additional details. Effective May 14, 2018, Michael Poutre, former Chief Executive Officer and director of the Company resigned from all of his then-current roles with the Company. Mr. Poutre remained a consultant until November 2018. In connection with Mr. Poutre’s resignation, the Company entered into a Separation and Consulting Agreement and General Mutual Release (the “Separation and Consulting Agreement”), which was executed on May 9, 2018 and approved by the Board of Directors on May 14, 2018. The Separation and Consulting Agreement was not effective until May 17, 2018, following the end of the revocation period. The Separation and Consulting Agreement provides that the Company pays Mr. Poutre a lump-sum cash payment of (i) his earned but unpaid base salary, (ii) his accrued but unpaid vacation time, and (iii) any outstanding requests for expense reimbursements that are approved pursuant to Company policy. Mr. Poutre served as a consultant of the Company for six months at a rate of $30,000 per month, payable in two separate tranches. The Separation and Consulting Agreement contains other standard provisions contained in agreements of this nature including non-disparagement and a general release of any and all claims. During 2018, the Company paid Mr. Poutre $90,000 of the $180,000 due in connection with his Separation and Consulting Agreement. Subsequent to December 31, 2018, the Company reached a settlement with Mr. Poutre, reducing the final amount due to $40,000 (see Note 17 – Subsequent Events).

Basic and Diluted Loss Per Shar

Basic and Diluted Loss Per Share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Basic and Diluted Loss Per Share	NOTE 12 – BASIC AND DILUTED LOSS PER SHARE The following is a reconciliation of the basic and diluted loss per share computations for the year ended December 31, 2019 and the period from Inception through December 31, 2018: Year ended Year ended Numerator for basic and diluted income per share: Net loss from continuing operations attributable to the Company (1,508,472 ) $ (9,043,978 ) Discontinued operations: Income/(loss) attributable to the Company 84,849 (9,859,271 ) Net loss per share attributable to the Company (1,423,622 ) $ (18,903,249 ) Denominator for basic and diluted income per share: Weighted average shares (basic) 21,400,591 21,096,881 Common stock equivalents - - Weighted average shares (diluted) 21,400591 21,096,881 Basic and diluted income (loss) per share: Net loss from continuing operations attributable to the Company (0.07 ) $ (0.43 ) Net loss from discontinued operations attributable to the Company - (0.47 ) Net loss attributable to the Company (0.07 ) $ (0.90 )

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 13 - COMMITMENTS AND CONTINGENCIES On November 1, 2018, the Company relocated its corporate office and entered into a month-to-month office agreement with Regus Management Group, LLC for $344 per month. Facility rent expense was $ and $107,053 for the year ended December 31, 2018 Legal Contingencies As previously disclosed, we received a subpoena on May 15, 2018, from the SEC’s Division of Enforcement in connection with a formal investigation it is conducting involving us as well as other unrelated public issuers who are holders of or provide services related to digital assets. The subpoena requested that we produce certain documents to the SEC’s Division of Enforcement by May 30, 2018. In a letter to us dated as of November 22, 2019, the SEC’s Division of Enforcement advised us that the investigation has concluded and that the SEC will not seek to impose any fines or file any enforcement action against us. Additionally, the Company may from time to time become subject to legal proceedings, claims, and litigation arising in the ordinary course of business. Indemnities and guarantees - During the normal course of business, the Company has made certain indemnities and guarantees under which it may be required to make payments in relation to certain transactions. These indemnities include certain agreements with the Company’s officers and directors, under which the Company may be required to indemnify such persons for liabilities arising out of their respective relationships. In connection with its facility lease, the Company has indemnified the lessor for certain claims arising from the use of the facility. The duration of these indemnities and guarantees varies and, in certain cases, is indefinite. The majority of these indemnities and guarantees do not provide for any limitation of the maximum potential future payments the Company could be obligated to make. Historically, the Company has not been obligated to make significant payments for these obligations, and no liabilities have been recorded for these indemnities and guarantees in the accompanying balance sheet.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	NOTE 14 - Discontinued Operations On December 28, 2018, the Company entered into an agreement to sell its controlling interest in CoinTracking GmbH, which sale was completed on January 2, 2019. CoinTracking GmbH was acquired by the Company on January 26, 2018. In addition, during the fourth quarter of 2018, there was a strategic shift in the Company’s business away from cryptocurrency investing to blockchain consulting and education. The Company retained no ownership in CoinTracking GmbH and has no continuing involvement with CoinTracking GmbH as of the date of the sale of the controlling interest. In addition, the Company discontinued its cryptocurrency investment segment. A reconciliation of the operations of the cryptocurrency investment segment and CoinTracking GmbH to the Consolidated Statement of Operations is shown below: Year Ended December 31, 2019 Year Ended December 31, 2018 Revenue: Subscription revenue, net $ - 3,553,979 Operating expenses: Cost of subscription revenues - 350,348 General and administrative expenses - 3,623,234 Share-based compensation - 911,003 Total Operating Expenses 4,884,585 ) Operating loss (1,330,606 ) Gain on sale of CoinTracking GmbH 14,166 - Net realized gains on investment in cryptocurrency 72,634 1,303,130 Impairment of investments, cryptocurrency (2,066,803 Impairment of investments, non-cryptocurrency (410,050 Impairment of assets held for sale (743,987 Impairment of goodwill (9,356,105 Impairment of intangibles (276 ) (3,743,480 Other income(expense) 144,608 Income/(loss) before provision for income taxes 86,524 (16,203,293 Provision for income taxes - 172,838 Net income/(loss) $ 86,524 (16,376,131 Loss attributable to noncontrolling interest - (6,516,860 Income/(loss) attributable to Crypto Company $ 86,524 (9,859,271 The loss attributable to the Crypto Company of $9,859,271 for the year ended December 31, 2018 is comprised of a loss of $1,844,896 from the cryptocurrency investment segment, $6,542,979 representing 50.1% of CoinTracking GmbH’s operations loss from their stand-alone financial statements, $743,987 impairment of assets held for sale and $727,409 of costs incurred by the Company in support of CoinTracking GmbH’s operations, which costs were not allocated to the noncontrolling interest. A reconciliation of the assets and liabilities held for sale of the cryptocurrency investment segment and CoinTracking GmbH to the consolidated balance sheets is shown below: December 31, 2019 December 31, 2018 Cash and cash equivalents $ - $ 1,104,202 Loan receivable, related party - 170,684 Prepaid expenses and other current assets - 103,086 Impairment in assets held for sale - (743,987 Contract asset for commissions and incentives, current portion - 73,733 Total current assets held for sale - 707,718 Equipment, net of accumulated depreciation - 10,369 Contract asset for commissions and incentives, net of current portion - 32,293 Investment in cryptocurrency - 229,280 Investments, non-cryptocurrency - 2,005 Goodwill - 1,694,705 Intangible assets, net - 2,496,610 Other assets - 17,083 Total noncurrent assets held for sale - 4,482,345 Total assets held for sale $ - $ 5,190,063 Accounts payable and accrued expenses - 362,149 Income taxes payable - 167,846 Contract liabilities, net of current portion - 1,750,465 Total current liabilities held for sale - 2,280,460 Contract liabilities, net of current portion - 847,461 Total noncurrent liabilities held for sale - 847,861 Total liabilities held for sale $ - $ 3,127,921 Cash flows from discontinued operations: Depreciation and amortization $ - $ 1,047,526 Impairment of goodwill $ - $ 9,356,105 Impairment of intangible assets $ - $ 3,743,479 Capital expenditures $ - $ 19,943

Provision for Income Taxes

Provision for Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Provision for Income Taxes	Note 15 – PROVISION FOR Income taxes Income Tax – The components of the provision for income taxes are as follows: For the Year Ended For the Year Ended Current: Federal $ - $ - State 1,600 1,600 Total current $ 1,600 $ 1,600 The following is a summary of the deferred tax assets: Year Ended December 31, 2019 2018 Net operating loss carryforwards $ 3,011,000 6,991,552 Deferred tax asset 3,011,000 6,991,552 Valuation allowance (3,011,000 ) (6,991,552 ) Net deferred tax asset $ - $ - As of December 31, 2019, we had a net operating loss carryforward for federal income tax purposes of approximately $10,564,000 portions of which will begin to expire in 2037. Utilization of some of the federal and state net operating loss and credit carryforwards are subject to annual limitations due to the “change in ownership” provisions of the Internal Revenue Code of 1986 and similar state provisions. The annual limitations may result in the expiration of net operating losses and credits before utilization.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	Note 16 - SUBSEQUENT EVENTS Subsequent to December 31, 2019 we raised $45,000 from four accredited investors through the sale 5 (five) year unsecured convertible notes with an interest rate of 5 (five) percent convertible to our common stock share. On May 8, 2020, The Crypto Company (the “Company”) entered into a promissory note (the “Promissory Note”) with First Bank, a Missouri banking corporation, which provides for a loan in the amount of $53,492 (the “PPP Loan”) pursuant to the Paycheck Protection Program under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The PPP Loan has a two-year term and bears interest at a rate of 1.0% per annum. Monthly principal and interest payments are deferred for six months after the date of disbursement. The PPP Loan may be prepaid at any time prior to maturity with no prepayment penalties. The Promissory Note contains events of default and other provisions customary for a loan of this type. Under the terms of the CARES Act, PPP Loan recipients can apply for and be granted forgiveness for all or a portion of loans granted under the PPP. Such forgiveness, if any, will be determined, subject to limitations, based on the use of loan proceeds for payroll costs and mortgage interest, rent and utility costs. No assurance is provided that the Company will obtain forgiveness of the PPP Loan in whole or in part. On May 18, 2020, the Company awarded 1,250,000 immediately vested stock options to its Chief Executive Officer, a total of 500,000 (250,000 each) immediately vested stock options to its two independent board members, and a total of 170,000 immediately vested stock options to three employees and or consultants. All 1,920,000 options have a five year term with a strike price of $1.00.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of presentation
Consolidation	Consolidation
Recent Developments	Recent Developments On December 28, 2018, CoinTracking entered into an agreement on the purchase and assignment of shares, agreements on a purchase price of loan agreement, and a compensation agreement (collectively, the “Agreement”), pursuant to the laws of the Republic of Germany, with Kachel Holding GmbH, an entity formed under the laws of the Republic of Germany (“Kachel Holding”), and CoinTracking GmbH. On January 2, 2019, pursuant to the Agreement, CoinTracking sold 12,525 shares of equity interest in CoinTracking GmbH, representing 50.1% of the equity interests in CoinTracking GmbH and 100% of CoinTracking’s holdings in CoinTracking GmbH, to Kachel Holding in exchange for $2,200,000, of which (i) $1,000,000 was paid in cash to CoinTracking and (ii) $1,200,000 was applied toward the repayment of an outstanding loan in the amount of $1,500,000 from CoinTracking GmbH to CoinTracking. As a result of the sale of CoinTracking’s entire equity ownership stake in CoinTracking GmbH, and a strategic shift in the Company’s business in the fourth quarter of 2018 away from cryptocurrency investing to blockchain consulting and education, the operating results associated with these assets and liabilities were reclassified to give effect to these changes and were reported as discontinued operations in the consolidated statements of operations for 2018. In 2019, the Company has holdings of cryptocurrency from its investment segment, and therefore has classified those assets as assets held for sale in its consolidated balance sheets, and reports current operating results as discontinued operations in the consolidated statements of operations for the current year.
Going Concern	Going Concern The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management is evaluating different strategies to obtain financing to fund the Company’s expenses and achieve a level of revenue adequate to support the Company’s current cost structure. Financing strategies may include, but are not limited to, private placements of capital stock, debt borrowings, partnerships and/or collaborations. There can be no assurance that any of these future-funding efforts will be successful or that the Company will be able to replace the revenues lost as a result of the sale of CoinTracking GmbH, for 2020 and beyond. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty.
Use of Estimates	Use of estimates
Cash and Cash Equivalents	Cash and cash equivalents
Investments in Cryptocurrency	Investments in cryptocurrency Realized gains and losses on sales of investments in cryptocurrency, and impairment losses, are included in other income/(expense) in the Consolidated Statements of Operations.
Investments - Non-cryptocurrency	Investments – non-cryptocurrency In May 2019, we received tokens (Cosmos) and immediately liquidated them for $70,634 in proceeds. As of December 31, 2018, the Company has invested $667,818 as part of nine financings, including $500,000 during the year ended December 31, 2018. The investments include $417,818 invested in accordance with eight token pre-sale and simple agreement for future tokens (“SAFT”) agreements. The agreements provide for the issuance of tokens in anticipation of a future token generation event, with the number of tokens predetermined based on the price established in each respective agreement. In addition, the Company invested $250,000 as part of a financing in accordance with a simple agreement for future equity (“SAFE”) agreement, representing 4% interest, at the time of the investment, in a private enterprise. The Company’s SAFE investment may take the form of equity in the future, relating to a potential equity financing or initial public offering and a token grant in the event of a successful Initial Coin Offering (“ICO”) by the enterprise. The Company received tokens for $255,763 of its investments, at cost, during 2018 which have been transferred to an active exchange and included in Investments in Cryptocurrency in the consolidated balance sheets. The Company has evaluated the guidance in Accounting Standards Codification (“ASC”) No. 325-20 Investments – Other, in determining to account for its investments, non-cryptocurrency using the cost method since the investments are not marketable and do not give the Company significant influence. The Company has determined that $160,050 of its remaining token pre-sale or SAFT investments as of December 31, 2018 were impaired as the Company determined that a token generation event and trading on an active change were remote. During the year ended December 31, 2018, the Company determined that its SAFE investment is impaired as the enterprise changed its primary business model and requires additional financing to bring its products to market. Therefore, the Company has recorded an impairment loss of $250,000, representing the full value of its investment.
Equipment	Equipment
Impairment of Long-lived Assets	Impairment of long-lived assets –
Business Combination	Business combination –
Goodwill and Indefinite Lived Intangible Assets	Goodwill and indefinite lived intangible assets The Company assesses whether goodwill impairment and indefinite lived intangible assets exists using both qualitative and quantitative assessments. The qualitative assessment involves determining whether events or circumstances exist that indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If based on this qualitative assessment the Company determines it is more likely than not that the fair value of a reporting unit is less than its carrying amount, or if the Company elects not to perform a qualitative assessment, a quantitative assessment is performed to determine whether a goodwill impairment exists at the reporting unit. The Company performed the annual impairment test for goodwill and intangible assets with indefinite lives as of December 31, 2018 using a quantitative assessment, and recorded an intangible asset impairment of $993,833, and $9,356,105 for goodwill, related to the intangible assets and goodwill acquired in connection with the purchase of CoinTracking GmbH (See Note 9 – Goodwill and Intangible Assets for further information). In addition, we capitalized certain costs incurred with developing our CoinTracking SaaS platform in accordance with ASC 985-20, Software — Costs of Software to be Sold, Leased, or Marketed once technological feasibility has been established. Capitalized software costs primarily include i) external direct costs of services utilized in software development and ii) compensation and related benefits for employees who are directly associated with software development. We amortized our capitalized software costs over a five-year period, reflecting the estimated useful lives of the assets.
Foreign Currency Translation	Foreign Currency Translation
Income Taxes	Income taxes – When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of December 31, 2019, we are subject to taxation in the U.S., as well as state and German taxes. The Company has not been audited by the U.S. Internal Revenue Service, nor has the Company been audited by any states or in Germany. On January 2, 2019, we sold our entire equity ownership stake in CoinTracking GmbH.
Fair Value Measurements	Fair value measurements Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurable date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what participants would use in pricing the asset or liability at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, including cash, accounts payable and accrued expenses approximate fair value because of the short maturity of these instruments.
Revenue Recognition	Revenue recognition ● Step 1: Identify the contract with the customer ● Step 2: Identify the performance obligations in the contract ● Step 3: Determine the transaction price ● Step 4: Allocate the transaction price to the performance obligations in the contract ● Step 5: Recognize revenue when the Company satisfies a performance obligation In order to identify the performance obligations in a contract with a customer, a company must assess the promised goods or services in the contract and identify each promised good or service that is distinct. A performance obligation meets ASC 606’s definition of a “distinct” good or service (or bundle of goods or services) if both of the following criteria are met: The customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (i.e., the good or service is capable of being distinct), and the entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (i.e., the promise to transfer the good or service is distinct within the context of the contract). If a good or service is not distinct, the good or service is combined with other promised goods or services until a bundle of goods or services is identified that is distinct. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both. When determining the transaction price, an entity must consider the effects of all of the following: Variable consideration is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The transaction price is allocated to each performance obligation on a relative standalone selling price basis. The transaction price allocated to each performance obligation is recognized when that performance obligation is satisfied, at a point in time or over time as appropriate. The Company adopted ASC 606 as of January 1, 2018 using the modified retrospective transition method for contracts as of the date of initial application. There is no cumulative impact to the Company’s retained earnings at January 1, 2018. See “Note 6 – Subscription Revenue Recognition” for additional information on the impact to the Company.
Share-based Compensation	Share-based compensation Equity instruments (“instruments”) issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees (“ASC 505”), defines the measurement date and recognition period for such instruments. In general, the measurement date is (a) when a performance commitment, as defined, is reached or (b) when the earlier of (i) the non-employee performance is complete and (ii) the instruments are vested. The compensation cost is remeasured at fair value at each reporting period when the award vests. As a result, stock option-based payments to non-employees can result in significant volatility in compensation expense. The Company accounts for its share-based compensation using the Black-Scholes model to estimate the fair value of stock option awards. Using this model, fair value is calculated based on assumptions with respect to the (i) expected volatility of the Company’s common stock price, (ii) expected life of the award, which for options is the period of time over which employees and non-employees are expected to hold their options prior to exercise, and (iii) risk-free interest rate.
Net Loss Per Common Share	Net loss per common share
Marketing Expense	Marketing expense –
Reclassifications	Reclassifications –

Acquisition and Disposition (Ta

Acquisition and Disposition (Tables)	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	The table below summarizes the fair values of the assets acquired and liabilities assumed, translated from euros to USD, at the date of acquisition: CoinTracking GmbH Cash and cash equivalents $ 1,547,097 Investment in cryptocurrency 1,115,345 Loan receivable – related party 194,380 Other current assets 296,273 Goodwill 11,990,910 Intangible assets 7,726,356 Other assets 14,633 Total assets $ 22,884,994 Current liabilities $ 360,486 Contract liabilities, short term 2,686,858 Contract liabilities, long term 929,866 Noncontrolling interest 9,434,984 Total liabilities 13,412,194 Net assets acquired $ 9,472,800
Schedule of Unaudited Pro Forma Financial Information	For the year ended December 31, 2018: 2018 Revenue $ 3,553,979 Net loss (18,579,800 ) Basic and diluted loss per share: Basic and diluted $ (0.88 )

Investments, Non-cryptocurren_2

Investments, Non-cryptocurrency (Tables)	12 Months Ended
	Dec. 31, 2019
Investments [Abstract]
Summary of Changes in the Fair Value of Investments	The following table sets forth a summary of changes in the fair value of the Company’s Level 3 investments for the year ended December 31, 2019: Level 3 Non-Cryptocurrency Balance at December 31, 2018 $ 2,005 Transfers to investments in cryptocurrency - Purchases, sales, issuances, and settlement, net - Impairment (2,005 ) Balance at December 31, 2019 $ -

Equipment (Tables)

Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Equipment	Equipment consists of the following at December 31: 2019 2018 Computer equipment $ - $ 114,244 Furniture equipment - 20,980 135,224 Less accumulated depreciation - (35,522 ) $ - $ 99,701

Impairment Goodwill and Intangi

Impairment Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The carrying amount of goodwill for the year ended December 31, 2018 was as follows: December 31, 2018 Balance at December 31, 2017 $ - Acquisitions 11,990,910 Impairment (9,356,105 ) Foreign translation impact (940,100 ) $ 1,694,705
Schedule of Intangible Assets	The carrying amounts of intangible assets for the year ended December 31, 2018 was as follows: Estimated Useful Life Gross Carry Amount Accumulated Amortization Impairment Balance as of Trade name - $ 1,797,768 - $ (993,833 ) $ 803,935 Software 5 Years 4,264,412 (795,888 ) (2,366,546 ) 1,101,978 Customer base 5 Years 1,058,422 (197,458 ) (270,267 ) 590,697 Capitalized software 5 Years 127,937 (15,104 ) (112,833 ) - $ 7,248,539 $ (1,008,450 ) $ (3,743,479 ) $ 2,496,610

Summary of Stock Options (Table

Summary of Stock Options (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of Stock Options Activity	Weighted Average Weighted Remaining Average Contractual Number Exercise Term of Shares Price (years) Options outstanding, at December 31, 2017 644,531 $ 2.32 Options granted 2,807,062 $ 7.37 Options cancelled (2,008,552 ) Options exercised (41,429 ) $ 2.09 Options outstanding, at December 31, 2018 1,401,612 $ 5.83 9.08 Options granted - Options cancelled (1,055,263 ) Options exercised - Options outstanding, at December 31, 2019 346,349 $ 5.83 8.4
Schedule of Stock Option Assumptions Used	The range of assumptions used for the year ended December 31, 2018 was as follows: Year ended December 31, 2018 Ranges Volatility 48 – 55 % Expected dividends 0 % Expected term (in years) 5 – 10 years Risk-free rate 1.81 – 3.12 %

Basic and Diluted Loss Per Sh_2

Basic and Diluted Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share Basic and Diluted	The following is a reconciliation of the basic and diluted loss per share computations for the year ended December 31, 2019 and the period from Inception through December 31, 2018: Year ended Year ended Numerator for basic and diluted income per share: Net loss from continuing operations attributable to the Company (1,508,472 ) $ (9,043,978 ) Discontinued operations: Income/(loss) attributable to the Company 84,849 (9,859,271 ) Net loss per share attributable to the Company (1,423,622 ) $ (18,903,249 ) Denominator for basic and diluted income per share: Weighted average shares (basic) 21,400,591 21,096,881 Common stock equivalents - - Weighted average shares (diluted) 21,400591 21,096,881 Basic and diluted income (loss) per share: Net loss from continuing operations attributable to the Company (0.07 ) $ (0.43 ) Net loss from discontinued operations attributable to the Company - (0.47 ) Net loss attributable to the Company (0.07 ) $ (0.90 )

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Reconciliation of Operations and Balance Sheet of Cryptocurrency Investment	A reconciliation of the operations of the cryptocurrency investment segment and CoinTracking GmbH to the Consolidated Statement of Operations is shown below: Year Ended December 31, 2019 Year Ended December 31, 2018 Revenue: Subscription revenue, net $ - 3,553,979 Operating expenses: Cost of subscription revenues - 350,348 General and administrative expenses - 3,623,234 Share-based compensation - 911,003 Total Operating Expenses 4,884,585 ) Operating loss (1,330,606 ) Gain on sale of CoinTracking GmbH 14,166 - Net realized gains on investment in cryptocurrency 72,634 1,303,130 Impairment of investments, cryptocurrency (2,066,803 Impairment of investments, non-cryptocurrency (410,050 Impairment of assets held for sale (743,987 Impairment of goodwill (9,356,105 Impairment of intangibles (276 ) (3,743,480 Other income(expense) 144,608 Income/(loss) before provision for income taxes 86,524 (16,203,293 Provision for income taxes - 172,838 Net income/(loss) $ 86,524 (16,376,131 Loss attributable to noncontrolling interest - (6,516,860 Income/(loss) attributable to Crypto Company $ 86,524 (9,859,271 The loss attributable to the Crypto Company of $9,859,271 for the year ended December 31, 2018 is comprised of a loss of $1,844,896 from the cryptocurrency investment segment, $6,542,979 representing 50.1% of CoinTracking GmbH’s operations loss from their stand-alone financial statements, $743,987 impairment of assets held for sale and $727,409 of costs incurred by the Company in support of CoinTracking GmbH’s operations, which costs were not allocated to the noncontrolling interest. A reconciliation of the assets and liabilities held for sale of the cryptocurrency investment segment and CoinTracking GmbH to the consolidated balance sheets is shown below: December 31, 2019 December 31, 2018 Cash and cash equivalents $ - $ 1,104,202 Loan receivable, related party - 170,684 Prepaid expenses and other current assets - 103,086 Impairment in assets held for sale - (743,987 Contract asset for commissions and incentives, current portion - 73,733 Total current assets held for sale - 707,718 Equipment, net of accumulated depreciation - 10,369 Contract asset for commissions and incentives, net of current portion - 32,293 Investment in cryptocurrency - 229,280 Investments, non-cryptocurrency - 2,005 Goodwill - 1,694,705 Intangible assets, net - 2,496,610 Other assets - 17,083 Total noncurrent assets held for sale - 4,482,345 Total assets held for sale $ - $ 5,190,063 Accounts payable and accrued expenses - 362,149 Income taxes payable - 167,846 Contract liabilities, net of current portion - 1,750,465 Total current liabilities held for sale - 2,280,460 Contract liabilities, net of current portion - 847,461 Total noncurrent liabilities held for sale - 847,861 Total liabilities held for sale $ - $ 3,127,921 Cash flows from discontinued operations: Depreciation and amortization $ - $ 1,047,526 Impairment of goodwill $ - $ 9,356,105 Impairment of intangible assets $ - $ 3,743,479 Capital expenditures $ - $ 19,943

Provision for Income Taxes (Tab

Provision for Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision	Income Tax – The components of the provision for income taxes are as follows: For the Year Ended For the Year Ended Current: Federal $ - $ - State 1,600 1,600 Total current $ 1,600 $ 1,600
Schedule of Deferred Tax Assets	The following is a summary of the deferred tax assets: Year Ended December 31, 2019 2018 Net operating loss carryforwards $ 3,011,000 6,991,552 Deferred tax asset 3,011,000 6,991,552 Valuation allowance (3,011,000 ) (6,991,552 ) Net deferred tax asset $ - $ -

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Jan. 02, 2019	May 31, 2019	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Jan. 26, 2018
Cash balance				$ 1,611	$ 2,448
Net loss				(1,808,622)	(25,420,109)
Working capital				1,949,603
Received tokens (cosmos) and immediately liquidated		$ 70,634
Investment in non-cryptocurrency					667,818
Purchase of investments, non-cryptocurrency					500,000
Transfer of non-cryptocurrency to investments in cryptocurrency					255,763
Estimated useful life of equipment
Impairment loss on definite lived intangible assets, classified as held for sale					743,987
Intangible assets, amortization period				5 years
Intangible asset impairment					993,833
Impairment on goodwill					9,356,105
Income tax payable				1,600	1,600
Marketing expenses			$ 20,054	$ 49,324	342,645
Minimum [Member]
Estimated useful life of equipment				3 years
Maximum [Member]
Estimated useful life of equipment				5 years
SAFT [Member]
Purchase of investments, non-cryptocurrency					417,818
Investment in a private enterprise					250,000
Impairment of remaining tokens received					$ 160,050
SAFE [Member]
Common stock ownership percentage					4.00%
Impairment of investments, non-cryptocurrency					$ 250,000
CoinTracking's Holdings [Member]
Common stock ownership percentage	100.00%
CoinTracking [Member]
Cash received on sale of transaction	$ 1,000,000
Long term loans payable	$ 1,500,000
CoinTracking GmbH [Member]
Common stock ownership percentage	50.10%			50.10%	50.10%	50.10%
Number of shares sold	12,525
Number of shares sold, value	$ 2,200,000
Repayments of outstanding loan					$ 1,200,000
CoinTracking GmbH [Member] | CoinTracking [Member]
Repayments of outstanding loan	$ 1,200,000
CoinTracking GmbH's [Member] | Finite-Lived Intangible Assets [Member]
Impairment loss on definite lived intangible assets, classified as held for sale					$ 2,749,646

Acquisition and Disposition (De

Acquisition and Disposition (Details Narrative) - USD ($)	Jan. 26, 2018	Jan. 31, 2018	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Jan. 02, 2019	Sep. 30, 2018	Dec. 31, 2017	Dec. 12, 2017
Purchase price					$ 3,189,303
Increase in goodwill adjustments					11,990,910
Goodwill on acquisition			$ 1,694,705		$ 1,694,705
CoinTracking GmbH [Member]
Equity interests, percentage	50.10%		50.10%	50.10%	50.10%	50.10%
Payments to acquire businesses in cash	$ 4,736,400
Number of common stock shares purchased	473,640
Business combination, purchase price per share	$ 10
Purchase price	$ 9,472,800	$ 9,472,800
Intangible assets	7,726,356
Noncontrolling interest			$ 9,434,984		$ 9,434,984
Additional adjustments on net assets acquired			267,401		$ 267,401
Increase in goodwill adjustments			$ 1,976,029
Goodwill on acquisition	$ 11,990,910						$ 10,014,881
CoinTracking GmbH [Member] | Accredited Investors [Member]
Business combination, purchase price per share									$ 7

Acquisition and Disposition - S

Acquisition and Disposition - Schedule of Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Dec. 31, 2018	Sep. 30, 2018	Jan. 26, 2018	Dec. 31, 2017
Goodwill	$ 1,694,705
CoinTracking GmbH [Member]
Cash and cash equivalents			$ 1,547,097
Investment in cryptocurrency			1,115,345
Loan receivable - related party			194,380
Other current assets			296,273
Goodwill		$ 10,014,881	11,990,910
Intangible assets			7,726,356
Other assets			14,633
Total assets			22,884,994
Current liabilities			360,486
Contract liabilities, short term			2,686,858
Contract liabilities, long term			929,866
Noncontrolling interest			9,434,984
Total liabilities			13,412,194
Net assets acquired			$ 9,472,800

Acquisition and Disposition -_2

Acquisition and Disposition - Schedule of Unaudited Pro Forma Financial Information (Details)	12 Months Ended
	Dec. 31, 2019USD ($)$ / shares
Business Combinations [Abstract]
Revenue	$ 3,553,979
Net loss	$ (18,579,800)
Basic and diluted loss per share: Basic and diluted | $ / shares	$ (0.88)

Subscription Revenue Recognit_2

Subscription Revenue Recognition (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Jan. 26, 2018
Subscriptions of revenue, description	Revenue collected in advance for subscriptions ranging from annual to perpetual packages were deferred and recognized as revenue on a straight-line basis over the terms of the applicable subscription period or performance obligation period. For "lifetime" revenue packages, where the customer had access to the website for an unlimited length of time, the Company elected to recognize revenue on a straight-line basis over three years.
Potential credit withheld by paypal	$ 47,872
Subscription revenue	3,553,979
Contract liabilities, current	1,750,465
Contract liabilities, noncurrent	847,461
Amortization of sales incentive programs cost	208,104
Aggregate contract asset	$ 106,026
CoinTracking GmbH's [Member]
Contract liabilities		$ 3,616,724

Investments, Non-Cryptocurren_3

Investments, Non-Cryptocurrency (Details Narrative)	Dec. 31, 2018USD ($)
Investment in non-cryptocurrency	$ 667,818
SAFT Agreements [Member]
Investment in non-cryptocurrency	417,818
Received tokens for investment cost	250,000
Investment in a private enterprise	$ 250,000

Investments, Non-Cryptocurren_4

Investments, Non-Cryptocurrency - Summary of Changes in the Fair Value of Investments (Details) - Level 3 [Member]	12 Months Ended
	Dec. 31, 2019USD ($)
Investment in non-cryptocurrency, beginning balance	$ 2,005
Transfers to investments in cryptocurrency
Purchases, sales, issuances, and settlement, net
Impairment	(2,005)
Investment in non-cryptocurrency, ending balance

Equipment (Details Narrative)

Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 22,557	$ 30,847
Assets held for sale		$ 10,369

Equipment - Schedule of Equipme

Equipment - Schedule of Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Equipment, gross		$ 135,224
Less accumulated depreciation		(35,522)
Equipment, net		89,332
Computer Equipment [Member]
Equipment, gross		114,244
Furniture Equipment [Member]
Equipment, gross		$ 20,980

Impairment of Goodwill and In_2

Impairment of Goodwill and Intangible Assets (Details Narrative) - USD ($)	Jan. 02, 2019	Jan. 26, 2018	Jan. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Amortization expense related to intangible assets				$ 0	$ 1,008,450
Impairment of goodwill					9,356,105
Purchase price					$ 3,189,303
Description of fair value derived from market approach				The weighting of the fair value derived from the market approach ranges from 0% to 50% depending on the level of comparability of these publicly traded companies to the reporting unit. The Company used a 50% weighting of these two approaches in determining the fair value of CoinTracking GmbH, which fair value approximated the Company's sales price.
CoinTracking GmbH [Member]
Goodwill and intangible assets	$ 0
Proceeds from sale of software upon subscription by non-controlling shareholders	$ 2,200,000
Purchase price		$ 9,472,800	$ 9,472,800
Trade Name [Member]
Impairment of indefinite lived intangible asset				$ 998,833

Impairment of Goodwill and In_3

Impairment of Goodwill and Intangible Assets - Schedule of Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, beginning balance	$ 1,694,705
Acquisitions		11,990,910
Impairment		(9,356,105)
Foreign translation impact		(940,100)
Goodwill, ending balance		$ 1,694,705

Impairment of Goodwill and In_4

Impairment of Goodwill and Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Gross Carry Amount		$ 7,248,539
Accumulated Amortization		(1,008,450)
Impairment	$ 20,968	3,743,479
Intangible Assets, Net		$ 2,496,610
Trade Name [Member]
Estimated Useful Life		0 years
Gross Carry Amount		$ 1,797,768
Accumulated Amortization
Impairment		(993,833)
Intangible Assets, Net		$ 803,935
Software [Member]
Estimated Useful Life		5 years
Gross Carry Amount		$ 4,264,412
Accumulated Amortization		(795,888)
Impairment		(2,366,546)
Intangible Assets, Net		$ 1,101,978
Customer Base [Member]
Estimated Useful Life		5 years
Gross Carry Amount		$ 1,058,422
Accumulated Amortization		(197,458)
Impairment		(270,267)
Intangible Assets, Net		$ 590,697
Capitalized Software [Member]
Estimated Useful Life		5 years
Gross Carry Amount		$ 127,937
Accumulated Amortization		(15,104)
Impairment		(112,833)
Intangible Assets, Net

Summary of Stock Options (Detai

Summary of Stock Options (Details Narrative) - USD ($)	Jul. 21, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Stock options granted			2,807,062
Number of outstanding stock option awards		346,349	1,401,612	644,531
Share based compensation		$ 0	$ 2,795,891
Total intrinsic value of options exercised			$ 295,763
Restricted stock awards granted
Stock Option [Member]
Unrecognized compensation costs			$ 357,058
Unrecognized compensation weighted average period			1 year 2 months 5 days
Board of Directors [Member]
Stock options granted			450,000
Employees [Member]
Stock options granted			1,957,062
Non Employees [Member]
Stock options granted			400,000
2017 Equity Incentive Plan [Member]
Number of stock option remain reserved for future issuance		4,653,651
Number of outstanding stock option awards		346,349
2017 Equity Incentive Plan [Member]
Number of stock option remain reserved for future issuance	5,000,000
2017 Equity Incentive Plan [Member] | Maximum [Member]
Stock option award vesting period	10 years

Summary of Stock Options - Sche

Summary of Stock Options - Schedule of Stock Options Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement [Abstract]
Number of Options Outstanding, Beginning Balance	1,401,612	644,531
Number of Options Granted		2,807,062
Number of Options Cancelled	(1,055,263)	(2,008,552)
Number of Options Exercised		(41,429)
Number of Options Outstanding, Ending Balance	346,349	1,401,612
Weighted Average Exercise Price, Options Outstanding, Beginning Balance	$ 5.83	$ 2.32
Weighted Average Exercise Price, Options Granted		7.37
Weighted Average Exercise Price, Options Cancelled
Weighted Average Exercise Price, Options Exercised		2.09
Weighted Average Exercise Price, Options Outstanding, Ending Balance	$ 5.83	$ 5.83
Weighted Average Remaining Contractual Term, Options Outstanding	8 years 4 months 24 days	9 years 29 days

Summary of Stock Options - Sc_2

Summary of Stock Options - Schedule of Stock Option Assumptions Used (Details)	12 Months Ended
	Dec. 31, 2018
Expected dividends	0.00%
Minimum [Member]
Volatility	48.00%
Expected term (in years)	5 years
Risk-free rate	1.81%
Maximum [Member]
Volatility	55.00%
Expected term (in years)	10 years
Risk-free rate	3.12%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	May 17, 2018	Dec. 31, 2018	Jul. 26, 2019	Apr. 03, 2018	Dec. 31, 2017
Michael Poutre [Member] | Separation and Consulting Agreement [Member]
Related Party Transaction [Line Items]
Payments to related party		$ 90,000
Due to related parties		180,000
Settlement of final amount to related party			$ 40,000
Michael Poutre [Member] | Separation and Consulting Agreement [Member] | Tranches One [Member]
Related Party Transaction [Line Items]
Consultant fee payable to CFO, per month	$ 30,000
Michael Poutre [Member] | Separation and Consulting Agreement [Member] | Tranches Two [Member]
Related Party Transaction [Line Items]
Consultant fee payable to CFO, per month	$ 30,000
CoinTracking GmbH [Member]
Related Party Transaction [Line Items]
Loans receivable		$ 170,684
Loan interest rate		2.00%
Accrued interest income		$ 3,300			$ 0
Repayment of outstanding loan		1,200,000
CoinTracking GmbH [Member] | Loan Agreement [Member]
Related Party Transaction [Line Items]
Loan interest rate				3.00%
Loan amount to be advanced				$ 3,000,000
Long term loans payable		1,500,000
CoinTracking GmbH [Member] | Loan Agreement [Member] | Promissory Note One [Member]
Related Party Transaction [Line Items]
Long term notes payable		300,000
CoinTracking GmbH [Member] | Loan Agreement [Member] | Promissory Note Two [Member]
Related Party Transaction [Line Items]
Long term notes payable		700,000
CoinTracking GmbH [Member] | Loan Agreement [Member] | Promissory Note Three [Member]
Related Party Transaction [Line Items]
Long term notes payable		500,000
CoinTracking GmbH [Member] | Officer [Member]
Related Party Transaction [Line Items]
Shareholder receivable		$ 939,155

Basic and Diluted Loss Per Sh_3

Basic and Diluted Loss Per Share - Schedule of Earnings Per Share Basic and Diluted (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Numerator for basic and diluted income per share: Net loss from continuing operations attributable to the Company	$ (1,893,471)	$ (9,043,978)
Discontinued operations: Income/(loss) attributable to the Company	84,849	(9,859,271)
Net loss per share attributable to the Company	$ (1,808,622)	$ (18,903,249)
Denominator for basic and diluted income per share: Weighted average shares (basic)	21,400,591	21,096,881
Denominator for basic and diluted income per share: Common stock equivalents
Denominator for basic and diluted income per share: Weighted average shares (diluted)	21,400,591	21,096,881
Basic and diluted income (loss) per share: Net loss from continuing operations attributable to the Company		$ (0.43)
Basic and diluted income (loss) per share: Net loss from discontinued operations attributable to the Company		(0.47)
Basic and diluted income (loss) per share: Net loss attributable to the Company		$ (0.90)

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Nov. 01, 2018	Dec. 31, 2018
Facility rent expense		$ 107,053
Regus Management Group, LLC [Member]
Monthly rent	$ 344

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jan. 02, 2019	Jan. 26, 2018
Loss attributable to the Crypto Company	$ 84,849	$ (9,859,271)
Gain loss on investment segment in cryptocurrency		1,844,896
Impairment of assets held for sale		743,987
CoinTracking GmbH [Member]
Loss attributable to the Crypto Company	$ 86,524	(16,376,131)
Income loss on discontinued operations		$ 6,542,979
Common stock ownership percentage	50.10%	50.10%	50.10%	50.10%
Cost incurred relating to operations		$ 727,409
CoinTracking GmbH [Member] | Assets Held for Sale [Member]
Impairment of assets held for sale		$ 743,987

Discontinued Operations - Sched

Discontinued Operations - Schedule of Reconciliation of Operations and Balance Sheet of Cryptocurrency Investment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net income/(loss)	$ 84,849	$ (9,859,271)
Loss attributable to noncontrolling interest		6,516,860
Total current assets held for sale		5,190,063
Total noncurrent assets held for sale
Total current liabilities held for sale		3,127,921
CoinTracking GmbH [Member]
Cost of subscription revenues		350,348
General and administrative expenses		3,623,234
Share-based compensation		911,003
Total Operating Expenses		4,884,585
Operating loss		(1,330,606)
Gain on sale of CoinTracking GmbH	14,166
Net realized gains on investment in cryptocurrency	72,634	1,303,130
Impairment of investments, cryptocurrency		(2,066,803)
Impairment of investments, non-cryptocurrency		(410,050)
Impairment of assets held for sale		(743,987)
Impairment of goodwill		(9,356,105)
Impairment of intangibles	(276)	(3,743,480)
Other income (expense)		144,608
Income/(loss) before provision for income taxes	86,524	(16,203,293)
Provision for income taxes		172,838
Net income/(loss)	86,524	(16,376,131)
Loss attributable to noncontrolling interest		(6,516,860)
Income/(loss) attributable to Crypto Company	86,524	(9,859,271)
Cash and cash equivalents		1,104,202
Loan receivable, related party		170,684
Prepaid expenses and other current assets		103,086
Impairment in assets held for sale		(743,987)
Contract asset for commissions and incentives, current portion		73,733
Total current assets held for sale		707,718
Equipment, net of accumulated depreciation		10,369
Contract asset for commissions and incentives, net of current portion		32,293
Investment in cryptocurrency		229,280
Investments, non-cryptocurrency		2,005
Goodwill		1,694,705
Intangible assets, net		2,496,610
Other assets		17,083
Total noncurrent assets held for sale		4,482,345
Total assets held for sale		5,190,063
Accounts payable and accrued expenses		362,149
Income taxes payable		167,846
Contract liabilities, net of current portion		1,750,465
Total current liabilities held for sale		2,280,460
Contract liabilities, net of current portion		847,461
Total noncurrent liabilities held for sale		847,861
Total liabilities held for sale		3,127,921
Depreciation and amortization		1,047,526
Impairment of goodwill		9,356,105
Impairment of intangible assets		3,743,479
Capital expenditures		19,943
CoinTracking GmbH [Member] | Subscription Revenue, Net [Member]
Revenue, net		$ 3,553,979

Provision for Income Taxes (Det

Provision for Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2019USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 10,564,000
Operating loss carryforwards, expiration year	2037

Provision for Income Taxes - Sc

Provision for Income Taxes - Schedule of Income Tax Provision (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Current: Federal
Current: State	1,600	1,600
Total current	$ 1,600	$ 1,600

Provision for Income Taxes - _2

Provision for Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 3,011,000	$ 6,991,552
Deferred tax asset	3,011,000	6,991,552
Valuation allowance	(3,011,000)	(6,991,552)
Net deferred tax asset

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	May 18, 2020	May 08, 2020	May 14, 2020	Dec. 31, 2019	Dec. 31, 2018
Amount raised from accredited investors through convertible notes				$ 75,000
Number of stock options awarded during period					2,807,062
Subsequent Event [Member]
Number of stock options awarded during period	1,920,000
Stock options, term	5 years
Stock options, strike price	$ 1
Subsequent Event [Member] | Promissory Note [Member] | PPP Loan [Member]
Debt interest rate percentage		1.00%
Proceeds from loans		$ 53,492
Subsequent Event [Member] | Four Accredited Investors [Member] | Unsecured Convertible Notes [Member]
Amount raised from accredited investors through convertible notes			$ 45,000
Unsecured convertible notes term			5 years
Debt interest rate percentage			5.00%
Subsequent Event [Member] | Chief Executive Officer [Member]
Number of stock options awarded during period	1,250,000
Stock options vesting period, description	Immediately vested stock options
Subsequent Event [Member] | Independent Board Members [Member]
Number of stock options awarded during period	500,000
Stock options vesting period, description	Immediately vested stock options
Subsequent Event [Member] | Independent Board Member One [Member]
Number of stock options awarded during period	250,000
Stock options vesting period, description	Immediately vested stock options
Subsequent Event [Member] | Independent Board Member Two [Member]
Number of stock options awarded during period	250,000
Stock options vesting period, description	Immediately vested stock options
Subsequent Event [Member] | Three Employees or Consultants [Member]
Number of stock options awarded during period	170,000
Stock options vesting period, description	Immediately vested stock options