| 2. Summary of Significant Accounting Policies (Policies) | 3 Months Ended |
| Mar. 31, 2020 |
| Accounting Policies [Abstract] | |
| Use of Estimates | Use of Estimates In preparing condensed consolidated financial
statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts
of assets and liabilities and the disclosure of assets and liabilities at the date of the condensed consolidated financial statements
and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates
include estimated useful lives and potential impairment of long-lived assets and goodwill, inventory write offs, allowance for
deferred tax assets, and allowance for bad debt. |
| Reclassification | Reclassification Certain prior year amounts have been reclassified
for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. |
| Basis of Presentation and Principles of Consolidation | Basis of Presentation and Principles
of Consolidation These condensed consolidated financial
statements are presented in United States dollars and they include the accounts of urban-gro, Inc. and its wholly-owned subsidiaries.
The financial results of Impact have been included in the Company’s condensed consolidated financial statements from the
date of acquisition on March 7, 2019 and all intercompany transactions have been eliminated. |
| Recently Issued Accounting Pronouncements | Recently Issued Accounting Pronouncements From time to time, the Financial Accounting
Standards Board (the “FASB”) or other standards setting bodies issue new accounting pronouncements. The FASB issues
updates to new accounting pronouncements through the issuance of an Accounting Standards Update ("ASU"). Unless otherwise
discussed, the Company believes that the impact of recently issued guidance, whether adopted or to be adopted in the future, is
not expected to have a material impact on the Company’s financial statements upon adoption. |
| Functional and reporting currency and foreign currency translation | Functional and reporting currency and
foreign currency translation The functional and reporting currency of
the Company and its subsidiaries is US dollars. All transactions in currencies other than US dollars are translated into US dollars
on the date of the transaction. Any exchange gains and losses related to these transactions are recognized in the current period’s
earnings as other income (expense). |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments The Company’s financial instruments
consist principally of cash and cash equivalents, accounts receivable, accounts payable, notes payable and other current assets
and liabilities. We value our financial assets and liabilities using fair value measurements. Fair value is based on the price
that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at
the measurement date. Assets and liabilities measured at fair value are categorized based on whether the inputs are observable
in the market and the degree that the inputs are observable. The categorization of financial instruments within the valuation hierarchy
is based on the lowest level of input that is significant to the fair value measurement. The hierarchy is prioritized into three
levels (with Level 3 being the lowest) defined as follows: Level 1: Quoted prices in active markets
for identical assets or liabilities that the entity has the ability to access. Level 2: Observable inputs other than
prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical
or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated with
observable market data. Level 3: Unobservable inputs that
are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes
certain pricing models, discounted cash flow methodologies, and similar techniques that use significant unobservable inputs. The carrying amount of our cash and cash
equivalents, accounts receivable, accounts payable, and other current assets and liabilities in our condensed consolidated financial
statements approximates fair value because of the short-term nature of the instruments. Investments in non-marketable equity securities
are carried at cost less other-than-temporary impairments. The carrying amount of our notes payable and convertible debt at March
31, 2020 and December 31, 2019 approximates their fair values based on our incremental borrowing rates. There have been no changes in Level 1,
Level 2, and Level 3 categorizations and no changes in valuation techniques for these assets or liabilities for the three months
ended March 31, 2020. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid
short-term cash investments with an original maturity of three months or less to be cash equivalents. As of March 31, 2020 and
December 31, 2019, the Company did not maintain any cash equivalents. The Company maintains cash with financial institutions that
may from time to time exceed federally-insured limits. The Company has not experienced any losses related to these balances and
believes the risk to be minimal. There were no restricted or compensating cash balances as of March 31, 2020. |
| Accounts Receivable, Net | Accounts Receivable, Net Trade accounts receivables are carried
at the original invoiced amounts less an allowance for doubtful accounts. The balance of allowance for doubtful accounts at March
31, 2020 and December 31, 2019 was $23,920 and $18,920, respectively. The allowances for doubtful accounts are calculated based
on a detailed review of certain individual customer accounts and an estimation of the overall economic conditions affecting the
Company's customer base. The Company reviews a customer's credit history before extending credit to the customer. If the financial
condition of its customers were to deteriorate, resulting in an impairment of their ability to make payments, additions to the
allowance would be required. A provision is made against accounts receivable to the extent they are considered unlikely to be collected.
Occasionally the Company will write off bad debt directly to the bad debt expense account when the balance is determined to be
uncollectable. Bad debt expense for the three months ended March 31, 2020 and 2019 was $15,239 and $11,615, respectively. |
| Inventories | Inventories Inventories, consisting entirely of finished
goods, are stated at the lower of cost or net realizable value, with cost determined using the weighted average cost method. The
Company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment
of market conditions. Write-downs and write-offs are charged to cost of goods sold at the realization of change in value. Once
written down, inventories are carried at this lower basis until sold or scrapped. |
| Property and Equipment | Property and Equipment Property and equipment is stated at
cost less accumulated depreciation and impairment. Expenditures for major additions and improvements are capitalized and minor
replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired or otherwise
disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in
the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets
using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated)
for tax purposes where appropriate. No impairment charges were recorded for the three months ended March 31, 2020 and 2019. The estimated useful lives for significant property and equipment
categories are as follows:
Computer and Technology Equipment 3 years
Furniture and Equipment 5 years
Operating Lease Right of Use Assets Lease term
Leasehold Improvements Lease term
Vehicles 3 years
Software 3 years
Other Equipment 3 or 5 years |
| Operating Lease Right of Use Assets | Operating Lease Right of Use Assets Operating lease right of use assets are
stated at cost less accumulated depreciation, amortization and impairment. The Company has two operating leases with an imputed
annual interest rate of 8%. The weighted average life remaining on these leases as of March 31, 2020 is 19 months. |
| Convertible Notes | Convertible Notes The Company accounts for its convertible
notes at issuance by allocating the proceeds received from a convertible note among freestanding instruments according to ASC 470,
Debt, based upon their relative fair values. The fair value of debt and common stock is determined based on the closing price of
the common stock on the date of the transaction, and the fair value of warrants, if any, is determined using the Black-Scholes
option-pricing model. Convertible notes are subsequently carried at amortized cost. The fair value of the warrants is recorded
as additional paid-in capital, with a corresponding debt discount from the face amount of the convertible note. Each convertible
note is analyzed for the existence of a beneficial conversion feature (“BCF”), defined as the fair value of the common
stock at the commitment date for the convertible note, less the effective conversion price. Beneficial conversion features are
recognized at their intrinsic value, and recorded as an increase to additional paid-in capital, with a corresponding reduction
in the carrying amount of the convertible note (as a debt discount from the face amount of the convertible note). The discounts
on the convertible notes, consisting of amounts ascribed to warrants and beneficial conversion features, are amortized to interest
expense, using the effective interest method, over the terms of the related convertible notes. Beneficial conversion features that
are contingent upon the occurrence of a future event are recorded when the contingency is resolved. |
| Intangible Assets | Intangible Assets The Company’s intangible assets,
consisting of legal fees for application of patents and trademarks and license fees paid for inspection services, are recorded
at cost. Patents and trademarks, once approved, will be amortized using the straight-line method over an estimated life, generally
5 years for patents and 10 to 20 years for trademarks. License fees are amortized over 10 years. Intangible assets are included
in “other assets” on the balance sheets. The net balance of intangible assets for March 31, 2020 and December 31, 2019
was $85,742 and $86,151, respectively. Amortization expense totaled $409 and $493 for the three months ended March 31, 2020 and
2019, respectively. |
| Goodwill | Goodwill Goodwill represents the excess of the
purchase price over the fair value of net assets acquired in a business combination. Goodwill is not amortized, but is tested
for impairment annually at each fiscal year end and at any time when events or circumstances suggest impairment may have occurred. The testing for impairment consists of
a comparison of the fair value of the reporting unit with its carrying amount. If the carrying amount of the reporting unit, including
goodwill, exceeds the fair value, an impairment will be recognized equal to the difference between the carrying value of the reporting
unit goodwill and the implied fair value of the goodwill. In testing goodwill for impairment, we determine the estimated fair value
of our reporting units based upon a discounted future cash flow analysis. Goodwill is our only indefinite-lived intangible asset.
Definite-lived intangible assets are amortized using the straight-line method over the shorter of their contractual term or estimated
useful lives. |
| Impairment of Long-lived Assets | Impairment of Long-lived Assets The Company evaluates potential impairment
of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result
from the use and eventual disposition of the asset. An impairment will be recognized as the amount by which the carrying amount
of a long-lived asset exceeds its fair value. |
| Investments | Investments Investments without readily determinable
fair values and for which the Company does not have the ability to exercise significant influence are accounted for at cost with
adjustments for observable changes in prices or impairments. |
| Revenue Recognition | Revenue Recognition The Company recognizes revenue in accordance
with ASC 606, Revenue from Contracts with Customers, Our service and product revenues arise
from contracts with customers. Service revenues include full facility programming, engineering and design services, start-up commissioning
services, facility optimization services and IPM planning and strategy services. Product revenues include an integrated suite of
select cultivation equipment systems and crop management products. We enter into separate contracts for the service and product
revenues we provide to our customers to clarify our obligations under the terms of the contracts. New contracts are entered into
if the services to be performed or products to be delivered need to be modified. Service revenues are recognized when services
are rendered or completed in accordance with the terms of the contract. Product revenues are recognized when control of the products
is transferred to the customer. |
| Customer Deposits | Customer Deposits The Company’s policy is to collect
deposits from customers at the beginning of the contract. The customer payments received are recorded as a customer deposit liability
on the balance sheet. When the contract is complete and meets all the criteria for revenue recognition, the customer is billed
for the entire contract amount and the deposit is recorded against the customer’s receivable balance. In certain situations
when the customer has paid the deposit and services have been performed but the customer chooses not to proceed with the contract,
the Company may keep the deposit and recognize revenue. |
| Cost of Revenue | Cost of Revenue The Company’s policy is to recognize
cost of revenues in the same manner as, and in conjunction with, revenue recognition. The Company’s cost of revenues includes
the costs directly attributable to revenue recognized and includes expenses related to the purchasing of products and providing
services, fees for third-party commissions and shipping costs. Total shipping costs included in the cost of goods sold was $156,971
and $128,867 for the three months ended March 31, 2020 and 2019, respectively. |
| Advertising Costs | Advertising Costs The Company expenses advertisings costs
in the periods the costs are incurred. Prepayments made under contracts are included in prepaid expenses and expensed when the
advertisement is run. Total advertising expense was $48,512 and $27,668 for the three months ended March 31, 2020 and 2019, respectively. |
| Warrants | Warrants The Company accounts for its
warrants issued in accordance with the GAAP accounting guidance under ASC 480, “Distinguishing Liabilities from Equity”.
The Company estimated the fair value of these warrants at the respective balance sheet dates using the Black-Scholes option pricing
based on the estimated market value of the underlying common stock at the valuation measurement date, the remaining contractual
term, risk-free interest rate, and expected volatility of the price of the underlying common stock. There is a moderate degree
of subjectivity involved when using option pricing models to estimate the warrants and the assumptions used in the Black-Scholes
option-pricing model are moderately judgmental. |
| Stock-Based Compensation | Stock-Based Compensation The Company periodically issues shares
of its common stock to employees and consultants in non-capital raising transactions for fees and services. The Company accounts for stock issued to
non-employees with the value of the stock compensation based upon the measurement date as determined at the grant date of the award. The Company accounts for stock grants issued
and vesting to employees with the award being measured at its fair value at the date of grant and amortized ratably over the vesting
period. The Company also estimates forfeitures at the time of grant and revises those estimates in subsequent periods if actual
forfeitures differ from its estimates. |
| Income Taxes | Income Taxes The Company files
income federal tax returns in the United States and Canada and state and local tax return in applicable jurisdictions. Provisions
for current income tax liabilities, if any, would be calculated and accrued on income and expense amounts expected to be included
in the income tax returns for the current year. Income taxes reported in earnings, if any, would also include deferred income tax
provisions. Deferred income
tax assets and liabilities, if any, would be computed on differences between the financial statement bases of assets and liabilities
at the enacted tax rates. Changes in deferred income tax assets and liabilities would be included as a component of income tax
expense. The effect on deferred income tax assets and liabilities attributable to changes in enacted tax rates would be charged
or credited to income tax expense in the period of enactment. Valuation allowances would be established for certain deferred tax
assets when realization is not likely. Assets and liabilities
would be established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions,
in the judgment of the Company, do not meet a more-likely-than-not threshold based on the technical merits of the positions. Valuation
allowances would be established for certain deferred tax assets when realization is not likely. |
| Loss Per Share | Loss Per Share The Company computes net loss per share
by dividing net loss available to common stockholders by the weighted average number of common shares outstanding for the period.
Diluted earnings per share would be computed by dividing net loss by the weighted-average of all potentially dilutive shares of
common stock that were outstanding during the periods presented. The diluted earnings per share calculation is not presented as
it results in an anti-dilutive calculation of net loss per share. The treasury stock method would be used
to calculate diluted earnings per share for potentially dilutive stock options and share purchase warrants. This method assumes
that any proceeds received from the exercise of in-the-money stock options and share purchase warrants would be used to purchase
common shares at the average market price for the period. |
