AiAdvertising (AIAD) 10-Q 20 Oct 23 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Oct. 20, 2023
Document Information Line Items
Entity Registrant Name	AiADVERTISING, INC.
Trading Symbol	N/A
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		1,334,408,773
Amendment Flag	false
Entity Central Index Key	0000743758
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-13215
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	30-0050402
Entity Address, Address Line One	1114 S. St. Mary’s Street #120
Entity Address, City or Town	San Antonio
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78210
City Area Code	(917)
Local Phone Number	273-8429
Title of 12(b) Security	N/A
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 2,409,646	$ 55,831
Accounts receivable, net	727,932	95,300
Prepaid and other current Assets	202,859	105,076
TOTAL CURRENT ASSETS	3,340,437	256,207
PROPERTY & EQUIPMENT, net	86,560	102,659
RIGHT-OF-USE ASSETS	169,319	175,974
OTHER ASSETS
Lease deposit	8,939	8,939
Goodwill and other intangible assets, net	20,202	20,202
TOTAL OTHER ASSETS	29,141	29,141
TOTAL ASSETS	3,625,457	563,981
CURRENT LIABILITIES
Accounts payable	1,457,419	2,071,122
Accrued expenses	23,545	39,233
Operating lease liability	29,717	28,494
Deferred revenue and customer deposit	837,295	791,133
TOTAL CURRENT LIABILITIES	2,347,976	2,940,799
LONG TERM LIABILITIES
Operating lease obligation, long term	139,602	147,480
TOTAL LONG TERM LIABILITIES	139,602	147,480
TOTAL LIABILITIES	2,487,578	3,088,279
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value
Common stock, $0.001 par value; 10,000,000,000 and 2,000,000,000 authorized shares; 1,334,408,773 and 1,175,324,203 shares issued and outstanding, respectively	1,334,414	1,175,330
Additional paid in capital	55,870,245	49,595,914
Common stock payable, consisting of 5,000,000 shares valued at $0.1128	564,000	564,000
Accumulated deficit	(56,633,184)	(53,859,673)
TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)	1,137,879	(2,524,298)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT)	3,625,457	563,981
Series B Preferred Stock
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value	18	18
Series C Preferred Stock
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value	14	14
Series D Preferred Stock
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value	86	86
Series E Preferred Stock
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value	10	10
Series F Preferred Stock
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value
Series G Preferred Stock
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value	3	3
Series H Preferred Stock
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value
Series I Preferred Stock
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value	2,273
Series J Preferred Stock
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred stock value
Related Party
CURRENT LIABILITIES
Accounts payable, related party		$ 10,817

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares outstanding	86,021	86,021
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	10,000,000,000	2,000,000,000
Common stock, shares issued	1,334,408,773	1,175,324,203
Common stock, shares outstanding	1,334,408,773	1,175,324,203
Common stock, payable shares	5,000,000	5,000,000
Common stock, payable per share (in Dollars per share)	$ 0.1128	$ 0.1128
Series B Preferred Stock
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	18,025	18,025
Preferred stock, shares outstanding	18,025	18,025
Series C Preferred Stock
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,425	14,425
Preferred stock, shares outstanding	14,425	14,425
Series D Preferred Stock
Preferred stock, shares authorized	90,000	90,000
Preferred stock, shares issued	86,021	86,021
Preferred stock, shares outstanding	86,021	86,021
Series E Preferred Stock
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	10,000	10,000
Preferred stock, shares outstanding	10,000	10,000
Series F Preferred Stock
Preferred stock, shares authorized	800,000	800,000
Preferred stock, shares issued	0	2,413
Preferred stock, shares outstanding	0	2,413
Series G Preferred Stock
Preferred stock, shares authorized	2,600	2,600
Preferred stock, shares issued	2,597	2,597
Preferred stock, shares outstanding	2,597	2,597
Series H Preferred Stock
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series I Preferred Stock
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	2,272,727	0
Preferred stock, shares outstanding	2,272,727	0
Series J Preferred Stock
Preferred stock, shares authorized	700,000	700,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
REVENUE	$ 1,594,041	$ 1,618,626	$ 3,768,793	$ 2,818,288
COST OF REVENUE	1,953,936	1,627,788	3,609,385	3,163,620
Gross Profit	(359,895)	(9,162)	159,408	(345,332)
OPERATING EXPENSES
Salaries and outside services	1,151,803	858,804	1,823,064	2,123,509
Selling, general and administrative expenses	805,499	1,139,493	1,528,784	2,154,057
Depreciation and amortization	8,047	9,321	16,097	18,434
TOTAL OPERATING EXPENSES	1,965,349	2,007,618	3,367,945	4,296,000
INCOME (LOSS) FROM OPERATIONS BEFORE OTHER INCOME AND TAXES	(2,325,244)	(2,016,780)	(3,208,537)	(4,641,332)
OTHER INCOME (EXPENSE)
Other income	435,021		435,026
Gain (loss) on Sales of Discontinued Operations				25,197
TOTAL OTHER INCOME (EXPENSE)	435,021		435,026	25,197
INCOME/(LOSS) BEFORE PROVISION FOR TAXES	(1,890,223)	(2,016,780)	(2,773,511)	(4,616,135)
PROVISION (BENEFIT) FOR INCOME TAXES
NET INCOME/(LOSS)	(1,890,223)	(2,016,780)	(2,773,511)	(4,616,135)
PREFERRED DIVIDENDS
NET INCOME/(LOSS) ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (1,890,223)	$ (2,016,780)	$ (2,773,511)	$ (4,616,135)
NET LOSS PER SHARE
BASIC (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
DILUTED (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
BASIC (in Shares)	1,329,921,400	1,131,934,620	1,281,214,213	1,094,989,076
DILUTED (in Shares)	1,329,921,400	1,131,934,620	1,281,214,213	1,094,989,076

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Shareholders’ Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Common Stock Payable	Accumulated Deficit	Total
Balance at Dec. 31, 2021	$ 131	$ 1,055,566	$ 46,667,049	$ 564,000	$ (45,369,749)	$ 2,916,997
Balance (in Shares) at Dec. 31, 2021	131,068	1,055,556,518
Proceeds from issuance of common stock		$ 55,300	588,324			643,624
Proceeds from issuance of common stock (in Shares)		55,300,000
Stock based compensation			393,546			393,546
Stock option exercised - cashless basis		$ 912	(912)
Stock option exercised - cashless basis (in Shares)		912,442
Net Loss					(2,599,355)	(2,599,355)
Balance at Mar. 31, 2022	$ 131	$ 1,111,778	47,648,007	564,000	(47,969,104)	1,354,812
Balance (in Shares) at Mar. 31, 2022	131,068	1,111,768,960
Balance at Dec. 31, 2021	$ 131	$ 1,055,566	46,667,049	564,000	(45,369,749)	2,916,997
Balance (in Shares) at Dec. 31, 2021	131,068	1,055,556,518
Net Loss						(4,616,135)
Balance at Jun. 30, 2022	$ 131	$ 1,134,093	48,426,172	564,000	(49,985,884)	$ 138,512
Balance (in Shares) at Jun. 30, 2022	131,068	1,134,084,046				912
Balance at Dec. 31, 2021	$ 131	$ 1,055,566	46,667,049	564,000	(45,369,749)	$ 2,916,997
Balance (in Shares) at Dec. 31, 2021	131,068	1,055,556,518
Stock option exercised - cashless basis (in Shares)						4,000,000
Balance at Dec. 31, 2022	$ 131	$ 1,175,330	49,595,914	564,000	(53,859,673)	$ (2,524,298)
Balance (in Shares) at Dec. 31, 2022	131,068	1,175,324,203
Balance at Mar. 31, 2022	$ 131	$ 1,111,778	47,648,007	564,000	(47,969,104)	1,354,812
Balance (in Shares) at Mar. 31, 2022	131,068	1,111,768,960
Proceeds from issuance of common stock		$ 22,120	274,415			296,535
Proceeds from issuance of common stock (in Shares)		22,120,000
Stock Issuance in exchange for services		$ 195	3,179			3,374
Stock Issuance in exchange for services (in Shares)		195,086
Stock based compensation			500,571			500,571
Net Loss					(2,016,780)	(2,016,780)
Balance at Jun. 30, 2022	$ 131	$ 1,134,093	48,426,172	564,000	(49,985,884)	$ 138,512
Balance (in Shares) at Jun. 30, 2022	131,068	1,134,084,046				912
Balance at Dec. 31, 2022	$ 131	$ 1,175,330	49,595,914	564,000	(53,859,673)	$ (2,524,298)
Balance (in Shares) at Dec. 31, 2022	131,068	1,175,324,203
Proceeds from issuance of common stock		$ 140,533	415,473			556,006
Proceeds from issuance of common stock (in Shares)		140,532,512
Stock based compensation			462,163			462,163
Net Loss					(883,288)	(883,288)
Balance at Mar. 31, 2023	$ 131	$ 1,315,863	50,473,550	564,000	(54,742,961)	(2,389,417)
Balance (in Shares) at Mar. 31, 2023	131,068	1,315,856,715
Balance at Dec. 31, 2022	$ 131	$ 1,175,330	49,595,914	564,000	(53,859,673)	(2,524,298)
Balance (in Shares) at Dec. 31, 2022	131,068	1,175,324,203
Stock option exercised - cashless basis						$ 3,931
Stock option exercised - cashless basis (in Shares)						9,222,228
Net Loss						$ (2,773,511)
Balance at Jun. 30, 2023	$ 2,404	$ 1,334,414	55,870,245	564,000	(56,633,184)	1,137,879
Balance (in Shares) at Jun. 30, 2023	2,403,795	1,334,408,773
Balance at Mar. 31, 2023	$ 131	$ 1,315,863	50,473,550	564,000	(54,742,961)	(2,389,417)
Balance (in Shares) at Mar. 31, 2023	131,068	1,315,856,715
Proceeds from Issuance of preferred stock	$ 2,273		4,997,727			5,000,000
Proceeds from Issuance of preferred stock (in Shares)	2,272,727
Proceeds from issuance of common stock		$ 14,620	28,801			43,421
Proceeds from issuance of common stock (in Shares)		14,620,945
Stock based compensation			374,098			374,098
Stock option exercised - cashless basis		$ 3,931	(3,931)
Stock option exercised - cashless basis (in Shares)		3,931,113
Net Loss					(1,890,223)	(1,890,223)
Balance at Jun. 30, 2023	$ 2,404	$ 1,334,414	$ 55,870,245	$ 564,000	$ (56,633,184)	$ 1,137,879
Balance (in Shares) at Jun. 30, 2023	2,403,795	1,334,408,773

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss) from continued operations	$ (2,773,511)	$ (4,616,135)
Adjustment to reconcile net loss to net cash (used in) operating activities
Bad debt expense		(1,150)
Depreciation and amortization	16,099	18,434
Gain on Sale of Discontinued Operations		(25,197)
Non-cash compensation expense	836,261	894,117
Non-cash service expense		3,374
Change in assets and liabilities:
Accounts receivable	(632,632)	(12,428)
Prepaid expenses and other assets	(97,783)	1,063
Costs in excess of billings		3,942
Lease deposit		4,361
Accounts payable	(624,520)	593,589
Accrued expenses	(15,688)	(6,680)
Customer Deposits	46,162	218,756
NET CASH (USED IN) OPERATING ACTIVITIES	(3,245,612)	(2,923,954)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for purchase of fixed assets		(23,209)
Proceeds from the sale of discontinued operations		25,197
NET CASH (USED IN)/PROVIDED BY INVESTING ACTIVITIES		1,988
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds of issuance of common stock, net	599,427	940,159
Proceeds of issuance of preferred stock	5,000,000
NET CASH (USED IN)/PROVIDED BY FINANCING ACTIVITIES	5,599,427	940,159
NET INCREASE / (DECREASE) IN CASH	2,353,815	(1,981,807)
CASH, BEGINNING OF PERIOD	55,831	3,431,455
CASH, END OF PERIOD	2,409,646	1,449,648
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid
Taxes paid
Right of Use Assets	6,655	56,650
Cashless Exercise of stock options	$ 3,931	$ 912

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION The accompanying unaudited Consolidated Financial Statements of AiAdvertising, Inc. (“AiAdvertising,” “we,” “us,” “our,” or the “Company”) and its wholly-owned subsidiaries, have been prepared in accordance with the instructions to interim financial reporting as prescribed by the Securities and Exchange Commission (the “SEC”). The results for the interim periods are not necessarily indicative of results for the entire year. These interim financial statements do not include all disclosures required by generally accepted accounting principles (“GAAP”) and should be read in conjunction with our consolidated financial statements and footnotes in the Company’s annual report on Form 10-K filed with the SEC on May 16, 2023. In the opinion of management, the unaudited Consolidated Financial Statements contained in this report include all known accruals and adjustments necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods reported herein. Any such adjustments are of a normal recurring nature. There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries which the Company does not expect to have a material impact on the Company’s consolidated financial position, results of operations or cash flows. Going Concern The accompanying Consolidated Financial Statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The accompanying Consolidated Financial Statements do not reflect any adjustments that might result if the Company is unable to continue as a going concern. The Company does not generate significant revenue, and has negative cash flows from operations, which raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern and appropriateness of using the going concern basis is dependent upon, among other things, raising additional capital. Historically, the Company has obtained funds from investors since its inception through sales of our securities. The Company will also seek to generate additional working capital from increasing sales from its data sciences, creative, website development and digital advertising service offerings, and continue to pursue its business plan and purposes. As of June 30, 2023, the Company had working capital of $992,461. We have historically reported net losses, and negative cash flows from operations, which raised substantial doubt about the Company’s ability to continue as a going concern in previous years. The appropriateness of using the going concern basis is dependent upon, among other things, raising additional capital. Historically, the Company has obtained funds from investors since its inception through sales of our securities. The Company will also seek to generate additional working capital from increasing sales from its Ai Platform, creative, website development and digital advertising service offerings, and continue to pursue its business plan and purposes.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of AiAdvertising is presented to assist in understanding the Company’s Consolidated Financial Statements. The Consolidated Financial Statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the Consolidated Financial Statements. The Consolidated Financial Statements include the Company and its wholly owned subsidiaries CLWD Operations, Inc a Delaware corporation (“CLWD Operations”), and Giles Design Bureau, Inc., a Nevada corporation (“Giles Design Bureau). All significant inter-company transactions are eliminated in consolidation of the financial statements. Accounts Receivable The Company extends credit to its customers, who are located nationwide. Accounts receivable are customer obligations due under normal trade terms. The Company performs continuing credit evaluations of its customers’ financial condition. Management reviews accounts receivable on a regular basis, based on contractual terms and how recently payments have been received to determine if any such amounts will potentially be uncollected. The Company includes any balances that are determined to be uncollectible in its allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off. The balance of the allowance account at June 30, 2023 Use of Estimates The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are primarily used in our revenue recognition, the allowance for doubtful account receivable, fair value assumptions in accounting, intangible assets and long-lived asset impairments and adjustments, the deferred tax valuation allowance, and the fair value of stock options and warrants. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As of June 30, 2023, the Company held cash and cash equivalents in the amount of $2,409,646 which was held in the Company’s operating bank accounts. Property and Equipment Property and equipment are stated at cost, and are depreciated or amortized using the straight-line method over the following estimated useful lives: Furniture, fixtures & equipment 7 Years Computer equipment 5 Years Commerce server 5 Years Computer software 3 - 5 Years Leasehold improvements Length of the lease Depreciation expenses were $16,099 and $18,434 for the six months ended June 30, 2023, and 2022, respectively. Revenue Recognition The Company recognizes income when the service is provided or when product is delivered. We present revenue, net of customer incentives. Most of our income is generated from professional services and site development fees. We provide online marketing services that we purchase from third parties. The gross revenue presented in our statement of operations includes digital advertising revenue. We also offer professional services such as development services. The fees for development services with multiple deliverables constitute a separate unit of accounting in accordance with ASC 606, which are recognized as the work is performed. Upfront fees for development services or other customer services are deferred until certain implementation or contractual milestones have been achieved. If we have performed work for our clients, but have not invoiced clients for that work, then we record the value of the work on the balance sheet as costs in excess of billings. The terms of services contracts generally are for periods of less than one year. The deferred revenue and customer deposits as of June 30, 2023, and December 31, 2022, were $837,295 and $791,133, respectively. The costs in excess of billings as of June 30, 2023, and December 31, 2022, was zero and zero, respectively. We always strive to satisfy our customers by providing superior quality and service. Since we typically bill based on a Time and Materials basis, there are no returns for work delivered. When discrepancies or disagreements arise, we do our best to reconcile them by assessing the situation on a case-by-case basis and determining if any discounts can be given. Historically, we have not granted any significant discounts. Included in revenue are costs that are reimbursed by our clients, including third party services, such as photographers and stylists, furniture, supplies, and the largest component, digital advertising. We have determined, based on our review of ASC 606-10-55-39, that the amounts classified as reimbursable costs should be recorded as gross revenue, due to the following factors: ● The Company is primarily in control of the inputs of the project and responsible for the completion of the client contract; ● We have discretion in establishing price; and ● We have discretion in supplier selection. Research and Development Research and development costs are expensed as incurred. Total research and development costs were $141,260 and $461,038 for the six months ended June 30, 2023, and 2022, respectively. Advertising Costs The Company expenses the cost of advertising and promotional materials when incurred. Total advertising costs were $64,391 and $88,705 for the six months ended June 30, 2023, and 2022, respectively. Fair value of financial instruments The Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, and accrued liabilities are carried at cost, which approximates their fair value, due to the relatively short maturity of these instruments. As of June 30, 2023, and December 31, 2022, the Company’s notes payable have stated borrowing rates that are consistent with those currently available to the Company and, accordingly, the Company believes the carrying value of these debt instruments approximates their fair value. Fair value is defined as the price to sell an asset or transfer a liability, between market participants at the measurement date. Fair value measurements assume that the asset or liability is (1) exchanged in an orderly manner, (2) the exchange is in the principal market for that asset or liability, and (3) the market participants are independent, knowledgeable, able and willing to transact an exchange. Fair value accounting and reporting establishes a framework for measuring fair value by creating a hierarchy for observable independent market inputs and unobservable market assumptions and expands disclosures about fair value measurements. Considerable judgment is required to interpret the market data used to develop fair value estimates. As such, the estimates presented herein are not necessarily indicative of the amounts that could be realized in a current exchange. The use of different market assumptions and/or estimation methods could have a material effect on the estimated fair value. ASC Topic 820 established a nine-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions. Indefinite Lived Intangibles The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions we believe to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. The impairment test conducted by the Company includes a two-step approach to determine whether it is more likely than not that impairment exists. If it is determined, after step one, that it is not more likely than not, that impairment exists, then no further analysis is conducted. The steps are as follows: 1. Based on the totality of qualitative factors, determine whether the carrying amount of the intangible asset may not be recoverable. Qualitative factors and key assumptions reviewed include the following: ● Increases in costs, such as labor, materials or other costs that could negatively affect future cash flows. The Company assumed that costs associated with labor, materials, and other costs should be consistent with fair market levels. If the costs were materially higher than fair market levels, then such costs may adversely affect the future cash flows of the Company or reporting units. ● Financial performance, such as negative or declining cash flows, or reductions in revenue may adversely affect recoverability of the recorded value of the intangible assets. During our analysis, the Company assumes that revenues should remain relatively consistent or show gradual growth month-to-month and quarter-to-quarter. If we report revenue declines, instead of increases or flat levels, then such condition may adversely affect the future cash flows of the Company or reporting units. ● Legal, regulatory, contractual, political, business or other factors that could affect future cash flows. During our analysis, the Company assumes that the legal, regulatory, political or business conditions should remain consistent, without placing material pressure on the Company or any of its reporting units. If such conditions were to become materially different than what has been experienced historically, then such conditions may adversely affect the future cash flows of the Company or reporting units. ● Entity-specific events such as losses of management, key personnel, or customers, may adversely affect future cash flows. During our analysis, the Company assumes that members of management, key personnel, and customers will remain consistent period-over-period. If not effectively replaced, the loss of members of management and key employees could adversely affect operations, culture, morale and overall success of the company. In addition, if material revenue from key customers is lost and not replaced, then future cash flows will be adversely affected. ● Industry or market considerations, such as competition, changes in the market, changes in customer dependence on our service offerings, or obsolescence could adversely affect the Company or its reporting units. We understand that the markets we serve are constantly changing, requiring us to change with them. During our analysis, we assume that we will address new opportunities in service offering and industries served. If we do not make such changes, then we may experience declines in revenue and cash flow, making it difficult to re-capture market share. ● Macroeconomic conditions such as deterioration in general economic conditions or limitations on accessing capital could adversely affect the Company. During our analysis, we acknowledge that macroeconomic factors, such as the economy, may affect our business plan because our customers may reduce budgets for our services. If there are material worsening in economic conditions, which lead to reductions in revenue then such conditions may adversely affect the Company. 2. Compare the carrying amount of the intangible asset to the fair value. 3. If the carrying amount is greater than the fair value, then the carrying amount is reduced to reflect fair value. Intangible assets are comprised of the following, presented as net of amortization: June 30, 2023 AiAdvertising Total Domain name 20,202 20,202 Total $ 20,202 $ 20,202 December 31, 2022 AiAdvertising Total Domain name 20,202 20,202 Total $ 20,202 $ 20,202 Concentrations of Business and Credit Risk The Company operates in a single industry segment. The Company markets its services to companies and individuals in many industries and geographic locations. The Company’s operations are subject to rapid technological advancement and intense competition. Accounts receivable represent financial instruments with potential credit risk. The Company typically offers its customers credit terms. The Company makes periodic evaluations of the credit worthiness of its enterprise customers and other than obtaining deposits pursuant to its policies, it generally does not require collateral. In the event of nonpayment, the Company has the ability to terminate services. As of June 30, 2023, the Company held cash and cash equivalents in the amount of $2,409,646 which was held in the operating bank accounts. Of this amount, none was held in any one account, in amounts exceeding the FDIC insured limit of $250,000. For further discussion on Concentrations see footnote 10. Stock-Based Compensation The Company addressed the accounting for share-based payment transactions in which an enterprise receives employee services in exchange for either equity instruments of the enterprise or liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments. The transactions are accounted for using a fair-value-based method and recognized as expenses in our statement of operations. Stock-based compensation expense recognized during the period is based on the value of the portion of stock-based payment awards that is ultimately expected to vest. Stock-based compensation expense recognized in the consolidated statement of operations during the six months ended June 30, 2023, included compensation expense for the stock-based payment awards granted prior to, but not yet vested, as of June 30, 2023, based on the grant date fair value estimated. Stock-based compensation expense recognized in the consolidated statement of operations for the three months ended June 30, 2023, is based on awards ultimately expected to vest or has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The stock-based compensation expense recognized in the consolidated statements of operations during the six months ended June 30, 2023, and 2022 were $836,261 and $894,117, respectively. Basic and Diluted Net Income (Loss) per Share Calculations Income (Loss) per Share dictates the calculation of basic earnings per share and diluted earnings per share. Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The shares for employee options, warrants and convertible notes were used in the calculation of the income per share. For the six months ended June 30, 2023, the Company has excluded 609,087,214 shares of common stock underlying options, 18,025 Series B Preferred shares convertible into 450,625,000 shares of common stock, 14,425 Series C Preferred shares convertible into 144,250,000 shares of common stock, 86,021 Series D Preferred shares convertible into 215,052,500 shares of common stock, 10,000 Series E Preferred shares convertible into 20,000,000 shares of common stock, 2,597 Series G Preferred shares convertible into 136,684,211 shares of common stock, 2,272,727 Series I preferred shares convertible into 909,090,800 shares of common stock, and 162,703,869 shares of common stock underlying warrants, because their impact on the loss per share is anti-dilutive. During the six months ended June 30, 2023, the Series I Preferred shares are included in the calculation for diluted earnings per share, resulting in 909,090,800 being added to the weighted average common and common equivalent shares outstanding. The balance of the above-mentioned shares are excluded in the calculation for diluted earnings per share. For the six months ended June 30, 2022, the Company has excluded 258,424,694 shares of common stock underlying options, 18,025 Series B Preferred shares convertible into 450,625,000 shares of common stock, 14,425 Series C Preferred shares convertible into 144,250,000 shares of common stock, 86,021 Series D Preferred shares convertible into 215,052,500 shares of common stock, 10,000 Series E Preferred shares convertible into 20,000,000 shares of common stock, 2,597 Series G Preferred shares convertible into 136,684,211 shares of common stock and 162,703,869 shares of common stock underlying warrants, because their impact on the loss per share is anti-dilutive. During the six months ended June 30, 2022, the above-mentioned shares are not included in the calculation for diluted earnings per share. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive. Recently Adopted Accounting Pronouncements The Company does not elect to delay complying with any new or revised accounting standards, but to apply all standards required of public companies, according to those required application dates. Management reviewed accounting pronouncements issued during the quarter ended June 30, 2023, and no pronouncements were adopted during the period. In June 2016, the FASB issued Accounting Standards Update No. 2016-13 (ASU 2016-13) “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2022. Due to the fact that we have no credit instruments recorded at expected losses, at June 30, 2023 the impact of this ASU on our consolidated financial statements was immaterial. Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. The measurement of deferred tax assets and liabilities is based on provisions of applicable tax law. The measurement of deferred tax assets is reduced, if necessary, by a valuation allowance based on the amount of tax benefits that, based on available evidence, the Company does not expect realize. For the six months ended June 30, 2023, we used the federal tax rate of 21% in our determination of the deferred tax assets and liabilities balances. For the Current tax provision: Federal Taxable income $ - Total current tax provision $ - Deferred tax provision: Loss carryforwards $ 5,796,217 Change in valuation allowance (5,796,217 ) Total Deferred tax provision $ -

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2023
Revenue Recognition [Abstract]
REVENUE RECOGNITION	3. REVENUE RECOGNITION On January 1, 2018, the Company adopted ASU 2014-09 Revenue from Contracts with Customers The core principles of revenue recognition under ASC 606 includes the following five criteria: 1. Identify the contract with the customer Contract with our customers may be oral, written, or implied. A written and signed contract stating the terms and conditions is the preferred method and is consistent with most customers. The terms of a written contract may be contained within the body of an email, during which proposals are made and campaign plans are outlined, or it may be a stand-alone document signed by both parties. Contracts that are oral in nature are consummated in status and pitch meetings and may be later followed up with an email detailing the terms of the arrangement, along with a proposal document. No work is commenced without an understanding between the Company and our customers, that a valid contract exists. 2. Identify the performance obligations in the contract Our sales and account management teams define the scope of services to be offered, to ensure all parties are in agreement and obligations are being delivered to the customer as promised. The performance obligation may not be fully identified in a mutually signed contract, but may be outlined in email correspondence, face-to-face meetings, additional proposals or scopes of work, or phone conversations. 3. Determine the transaction price Pricing is discussed and identified by the operations team prior to submitting a proposal to the customer. Based on the obligation presented, third-party service pricing is established, and time and labor are estimated, to determine the most accurate transaction pricing for our customer. Price is subject to change upon agreed parties, and could be fixed or variable, milestone focused or time and materials. 4. Allocate the transaction price to the performance obligations in the contract If a contract involves multiple obligations, the transaction pricing is allocated accordingly, during the performance obligation phase (criteria 2 above). 5. Recognize revenue when (or as) we satisfy a performance obligation The Company uses several means to satisfy the performance obligations: a. Billable Hours – The Company employs a time tracking system where employees record their time by project. This method of satisfaction is used for time and material projects, change orders, website edits, revisions to designs, and any other project that is hours-based. The hours satisfy the performance obligation as the hours are incurred. b. Ad Spend - To satisfy ad spend, the Company generates analytical reports monthly or as required to show how the ad dollars were spent and how the targeting resulted in click-throughs. The ad spend satisfies the performance obligation, regardless of the outcome or effectiveness of the campaign. In addition, the Company utilizes third party invoices after the ad dollars are spent, in order to satisfy the obligation. c. Milestones – If the contract requires milestones to be hit, then the Company satisfies the performance obligation when that milestone is completed and presented to the customer for review. As each phase of a project is complete, we consider it as a performance obligation being satisfied and transferred to the customer. At this point, the customer is invoiced the amount due based on the transaction pricing for that specific phase and/or we apply the customer deposit to recognize revenue. d. Monthly Retainer – If the contract is a retainer for work performed, then the customer is paying the Company for its expertise and accessibility, not for a pre-defined amount of output. In this case, the obligation is satisfied at the end of the period, regardless of the amount of work effort required. e. Hosting – Monthly recurring fees for hosting are recognized on a monthly basis, at a fixed rate. Hosting contracts are typically one-year and reviewed annually for renewal. Prices are subject to change at management discretion. During the year ended December 31, 2021, web hosting services was discontinued from our operating revenue streams. Historically, the Company generates income from four main revenue streams: Platform, creative design, web development, and digital marketing. Each revenue stream is unique, and includes the following features: Platform We provide a subscription-based, end-to-end Ad Management Campaign Performance Platform. We believe in harnessing the power of artificial intelligence (AI) and machine learning (ML) to eliminate waste and maximize return on digital ad spend. The platform empowers brands and agencies to easily target, predict, create, scale, and measure hyper-personalized campaigns. We prove what works and what doesn’t, enabling our clients to make informed and strategic decisions impacting their bottom lines positively. We classify revenue as a percentage of the ad spend budget or as a monthly fixed fee for the platform license subscription. Contracts are generated to assure both the Company and the client are committed to partnership, agree to the defined terms and conditions, and are typically for one year. The transaction price is usually a percentage of the media budget, which is subject to change on a case-by-case basis. The Company evaluates the fair value of the platform license obligation by using the expected cost-plus margin approach to determine the reasonableness of the transaction price. The Company recognizes revenue when performance obligations are met, such as the ad spend has run for percentage-based contracts. If the platform license fee is fixed, then the obligation is earned at the end of the period, regardless of how much media spend is performed. Creative Design We provide branding and creative design services, which we believe, set apart our clients from their competitors and establish them in their specific markets. We believe in showcasing our clients’ brands uniquely and creatively to infuse the public with curiosity to learn more. We classify revenue as creative design that includes branding, photography, copyrighting, printing, signs and interior design. Contracts are generated to assure both the Company and the client are committed to partnership and both agree to the defined terms and conditions and are typically less than one year. The Company recognizes revenue when performance obligations are met, usually when creative design services obligations are complete, when the hours are recorded, designs are presented, website themes are complete, or any other criteria as mutually agreed. Web Development We develop websites that attract high levels of traffic for our clients. We offer our clients the expertise to manage and protect their website, and the agility to adjust their online marketing strategy as their business expands. We classify revenue as web development that includes website coding, website patch installs, ongoing development support and fixing inoperable sites. Contracts are generated to assure both the Company and the client are committed to the partnership and both agree to the defined terms and conditions. Although most projects are long-term (6-8 months) in scope, we do welcome short-term projects which are invoiced as the work is completed at a specified hourly rate. The Company records web development revenue as earned, when the developer hours are recorded (if time and materials arrangements) or when the milestones are achieved (if a milestone arrangement). Digital Marketing We have a reputation for providing digital marketing services that get results. We classify revenue as digital marketing, including, ad spend and digital ad support. Billable hours and advertising spending are estimated based on client-specific needs and subject to change with client concurrence. Revenue is recognized when ads are run on one of the third-party platforms or when the hours are recorded by the digital marketing specialist if the obligation relates to support or services. Included in creative design and digital marketing revenues are costs that are reimbursed by our clients, including third-party services, such as photographers and stylists, supplies, and the largest component, digital advertising. We have determined, based on our review, that the amounts classified as reimbursable costs should be recorded as gross (principal), due to the following factors: - The Company is the primary obligor in the arrangement; - We have latitude in establishing price; - We have discretion in supplier selection; and The Company has credit risk included in creative design and digital marketing revenues are costs that are reimbursed by our clients, including third party services, such as photographers and stylists, supplies, and the largest component, digital advertising. We have determined, based on our review, that the amounts classified as reimbursable costs should be recorded as gross (principal), due to the following factors: - The Company is the primary obligor in the arrangement; - We have latitude in establishing price; - We have discretion in supplier selection; and - The Company has credit risk For the six months ended June 30, 2023, and 2022 (unaudited), revenue was disaggregated into the four categories as follows: Six months ended June 30, 2023 Six months ended June 30, 2022 Third Related Total Third Related Total Design 550,933 - 550,933 727,670 - 727,670 Development 28,000 - 28,000 20,119 - 20,119 Digital Marketing 2,922,620 - 2,922,620 1,802,124 - 1,802,124 Platform License 267,240 - 267,240 268,375 - 268,375 Total $ 3,768,793 $ - $ 3,768,793 $ 2,818,288 $ - $ 2,818,288

Liquidity and Operations

Liquidity and Operations	6 Months Ended
	Jun. 30, 2023
Liquidity and Operations [Abstract]
LIQUIDITY AND OPERATIONS	4. LIQUIDITY AND OPERATIONS The Company had a net loss of $2,773,511 for the six months ended June 30, 2023, a net loss of $4,616,135 for the six months ended June 30, 2022, and net cash used in operating activities of $(3,245,612) and $(2,923,954), in the same periods, respectively. While the Company expects that its capital needs in the foreseeable future may be met by cash-on-hand and projected positive cash-flow, there is no assurance that the Company will be able to generate enough positive cash flow to finance its growth and business operations in which event, the Company may need to seek outside sources of capital. There can be no assurance that such capital will be available on terms that are favorable to the Company or at all.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2023
Intangible Assets [Abstract]
INTANGIBLE ASSETS	5. INTANGIBLE ASSETS Domain Name On June 26, 2015, the Company purchased the rights to the domain “CLOUDCOMMERCE.COM”, from a private party at a purchase price of $20,000, plus transaction costs of $202. We use the domain as the main landing page for the Company. The total recorded cost of this domain of $20,202 has been included in other assets on the balance sheet. As of June 30, 2023, we determined that this domain has an indefinite useful life, and as such, is not included in depreciation and amortization expense. The Company will assess this intangible asset annually for impairment, in addition to it being classified with indefinite useful life. The Company will assess this intangible asset for impairment, if an event occurs that may affect the fair value, or at least annually. The Company’s intangible assets consist of the following: June 30, 2023 December 31, 2022 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Domain name 20,202 - 20,202 20,202 - 20,202 Total $ 20,202 $ - $ 20,202 $ 20,202 $ - $ 20,202 Total amortization expense charged to operations for the six months ended June 30, 2023, and 2022, were zero and zero, respectively.

Capital Stock

Capital Stock	6 Months Ended
	Jun. 30, 2023
Capital Stock [Abstract]
CAPITAL STOCK	6. CAPITAL STOCK At June 30, 2023 and December 31, 2022, the Company’s authorized stock consists of 10,000,000,000 shares of common stock, par value $0.001 per share, and 5,000,000 shares of preferred stock, par value of $0.001 per share. The rights, preferences, and privileges of the holders of the preferred stock will be determined by the Board of Directors prior to issuance of such shares. The conversion of certain outstanding preferred stock could have a significant impact on our common stockholders. As of the date of this report, the Board has designated Series A, Series B, Series C, Series D, Series E, Series F, Series G, Series H, Series I, and Series J Preferred Stock. Series A Preferred The Company has designated 10,000 shares of its preferred stock as Series A Preferred Stock. Each share of Series A Preferred Stock is convertible into 10,000 shares of the Company’s common stock. The holders of outstanding shares of Series A Preferred Stock are entitled to receive dividends, payable quarterly, out of any assets of the Company legally available therefore, at the rate of $8 per share annually, payable in preference and priority to any payment of any dividend on the common stock. As of June 30, 2023, the Company had zero shares of Series A Preferred Stock outstanding. As of June 30, 2023, and December 31, 2022, the balance owed on the Series A Preferred stock dividend was zero. Series B Preferred The Company has designated 25,000 shares of its preferred stock as Series B Preferred Stock. Each share of Series B Preferred Stock has a stated value of $100. The Series B Preferred Stock is convertible into shares of the Company’s common stock in amount determined by dividing the stated value by a conversion price of $0.004 per share. The Series B Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series B Preferred Stock. As of June 30, 2023, and December 31, 2022, the Company has 18,025 shares of Series B Preferred Stock outstanding. Series C Preferred The Company has designated 25,000 shares of its preferred stock as Series C Preferred Stock. Each share of Series C Preferred Stock has a stated value of $100. The Series C Preferred Stock is convertible into shares of the Company’s common stock in the amount determined by dividing the stated value by a conversion price of $0.01 per share. The Series C Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series C Preferred Stock. As of June 30, 2023, and December 31, 2022, the Company has 14,425 shares of Series C Preferred Stock outstanding. Series D Preferred The Company has designated 90,000 shares of its preferred stock as Series D Preferred Stock. Each share of Series D Preferred Stock has a stated value of $100. The Series D Preferred Stock is convertible into common stock at a ratio of 2,500 shares of common stock per share of preferred stock, and pays a quarterly dividend, calculated as (1/90,000) x (5% of the Adjusted Gross Revenue) of the Company’s subsidiary Parscale Digital. Adjusted Gross Revenue means the top line gross revenue of Parscale Digital, as calculated under GAAP (generally accepted accounting principles) less any reselling revenue attributed to third party advertising products or service, such as, but not limited to, search engine keyword campaign fees, social media campaign fees, radio or television advertising fees, and the like. The Series D Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series D Preferred Stock. As of June 30, 2023, and December 31, 2022, the Company had 86,021 shares of Series D Preferred Stock outstanding. During the three months ended June 30, 2023, and June 30, 2022, we paid dividends of $0, and $0 respectively, to the holders of Series D Preferred stock. As of June 30, 2023, and December 31, 2022, the balance owed on the Series D Preferred stock dividend was zero. Series E Preferred The Company has designated 10,000 shares of its preferred stock as Series E Preferred Stock. Each share of Series E Preferred Stock has a stated value of $100. The Series E Preferred Stock is convertible into shares of the Company’s common stock in an amount determined by dividing the stated value by a conversion price of $0.05 per share. The Series E Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series E Preferred Stock. As of June 30, 2023, and December 31, 2022, the Company has 10,000 shares of Series E Preferred Stock outstanding. Series F Preferred The Company has designated 800,000 shares of its preferred stock as Series F Preferred Stock. Each share of Series F Preferred Stock has a stated value of $25. The Series F Preferred Stock is not convertible into common stock. The holders of outstanding shares of Series F Preferred Stock are entitled to receive dividends, at the annual rate of 10%, payable monthly, payable in preference and priority to any payment of any dividend on the Company’s common stock. The Series F Preferred Stock does not have voting rights, except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation. To the extent it may lawfully do so, the Company may, in its sole discretion, after the first anniversary of the original issuance date of the Series F Preferred Stock, redeem any or all of the then outstanding shares of Series F Preferred Stock at a redemption price of $25 per share plus any accrued but unpaid dividends. The Series F Preferred Stock was offered in connection with the Company’s offering under Regulation A under the Securities Act of 1933, as amended. As of June 30, 2023, and December 31, 2022, the Company had zero shares of Series F Preferred Stock outstanding, and the balance on stock dividend was zero. Series G Preferred On February 6, 2020, the Company designated 2,600 shares of its preferred stock as Series G Preferred Stock. Each share of Series G Preferred Stock has a stated value of $100. The Series G Preferred Stock is convertible into shares of the Company’s common stock in an amount determined by dividing the stated value by a conversion price of $0.0019 per share. The Series G Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series G Preferred Stock. As of June 30, 2023, and December 31, 2022, the Company had 2,597 shares of Series G Preferred Stock outstanding. Series H Preferred On March 18, 2021, the Company issued 1,000 shares of its Series H Preferred Stock to the Chief Executive Officer of the Company, Andrew Van Noy. The Series H Preferred Stock is not convertible into shares of the Company’s common stock and entitles the holder to 51% of the voting power of the Company’s shareholders, as set forth in the Certificate of Designation. The 1,000 shares of Series H Preferred stock provided for automatic redemption by the Company at the par value of $0.001 per share on the sooner of: 1) sixty days (60) from the effective date of the Certificate of Designation, 2) on the date Andrew Van Noy ceases to serve as an officer, director or consultant of the Company, or 3) on the date that the Company’s shares of common stock first trade on any national securities exchange. On May 18, 2021, the Company redeemed all shares of Series H Preferred stock. On September 29, 2021, the Company filed a certificate of withdrawal with the Secretary of State of Nevada, to withdraw the Company’s existing certificate of designation of Series H Preferred Stock, filed a certificate of designation for a new series of Series H Preferred Stock with the Secretary of State of Nevada, and issued 1,000 shares of Series H Preferred Stock to Andrew Van Noy, the Company’s chief executive officer, for services rendered. As of June 30, 2023, and December 31, 2022, there was zero shares of Series H Preferred stock outstanding . Series I Preferred On April 10, 2023, the Company designated 3,000,000, shares of its preferred stock as Series I Preferred Stock. Each share of Series I Preferred Stock has a stated value of $0.001. The Series I Preferred Stock is convertible into shares of the Company’s common stock at the option of the shareholder, at any time and from time to time, into four hundred (400) fully-paid and non-assessable shares of Common stock. The Series I Preferred Stock has voting rights equal to 400 common votes per Series I share on all matters upon which the holders of Common stock of the Company are entitled to vote, except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series I Preferred Stock. On April 11, 2023, Hexagon Partners, Ltd. purchased 2,272,727 shares of Series I Preferred Stock at a purchase price of $2.20 per share. The Company also granted the Purchaser a six-month option from the date of the initial closing to purchase (i) up to 333,333 additional shares of Series I Preferred Stock for a purchase price of $6.00 per share, and (ii) up to 312,500 shares of Series I Preferred Stock for a purchase price of $7.20 per share. For so long as at least 50% of the Series I Preferred Stock purchased have not been redeemed by the Company or converted into common stock of the Company, Hexagon will have the right to designate two directors to the Company’s Board of Directors (the “Board”), and the Company may not increase the size of the Board above six directors without Hexagon’s prior written consent. As of June 30, 2023, the Company had 2,272,727 shares of Series I Preferred Stock outstanding and as of December 31, 2022, the Company had zero shares of Series I Preferred Stock outstanding. Series J Junior Participating Preferred On June 7, 2023, the Company designated 700,000 shares of its preferred stock as Series J Junior Participating Preferred Stock. Each share of Series J Preferred Stock has a stated value of $0.001. Pursuant to the Rights Agreement, the Board declared a dividend distribution of one preferred share purchase right (a “Right”) for each outstanding share of common stock, held by the shareholders of the Company at the close of business on June 7, 2023 (the “Record Date”). Holders of the Company’s warrants and certain of its existing preferred stock (including the Series I Preferred stock issued pursuant to the Purchase Agreement) as of the Record Date were also issued one Right for each share of common stock that such holders would be entitled to receive upon full exercise or conversion of their warrants or existing preferred stock, as applicable. Each Right will entitle the holder to purchase one ten-thousandth of a share of Series J Junior Participating Preferred Stock, of the Company (the “Series J Preferred Shares”) at the purchase price set forth in the Rights Agreement. If issued, holders of the Series J Preferred Stock shall be entitled to receive 10,000 times the value of all declared cash and non-cash dividends paid to any and all junior classes of capital stock. The Series J Preferred Stock has voting rights equal to 10,000 votes on all matters upon which the holders of Common stock of the Company are entitled to vote, except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series J Preferred Stock. As of June 30, 2023, and December 31, 2022, the Company had zero shares of Series J Preferred Stock outstanding. Common On February 8, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 58,000,000 shares of common stock amounting to $230,975. On February 16, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 21,649,574 shares of common stock amounting to $110,687. On February 28, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 26,858,175 shares of common stock amounting to $102,110. On March 13, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 16,954,805 shares of common stock amounting to $61,367. On March 23, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 17,069,958 shares of common stock amounting to $50,867. On April 4, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor (see Note 6), the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 14,620,464 shares of common stock for a purchase price of $0.003 per share amounting to $43,421. On June 28, 2023, our former Chief Financial Officer exercised 9,222,228 vested, in-the-money-options. The exercise was completed with a cashless transaction yielding a total of 3,931,113 newly issued shares.

Stock Options and Warrants

Stock Options and Warrants	6 Months Ended
	Jun. 30, 2023
Stock Options and Warrants [Abstract]
STOCK OPTIONS AND WARRANTS	7. STOCK OPTIONS AND WARRANTS Stock Options The Company used the historical industry index to calculate volatility, since the Company’s stock history did not represent the expected future volatility of the Company’s common stock. The fair value of options granted during the six months ending June 30, 2023, and 2022, were determined using the Black Scholes method with the following assumptions: Six months Year ended Risk free interest rate 4.49 % 1.29 % Stock volatility factor 206 % 229 % Weighted average expected option life 3.5 years 2.5 years Expected dividend yield - % - % A summary of the Company’s stock option activity and related information follows: Six months ended Year ended Options Weighted Options Weighted Outstanding - beginning of year 879,733,332 $ 0.0092 768,233,332 $ 0.0052 Granted 100,000,000 0.0100 125,500,000 0.0068 Exercised (9,222,228 ) 0.0057 (4,000,000 ) 0.0019 Forfeited (361,423,890 ) 0.0090 (7,000,000 ) 0.0127 Outstanding - end of the year 609,087,214 $ 0.0091 879,733,332 $ 0.0092 Exercisable at the end of the year 424,270,281 $ 0.0071 519,773,058 $ 0.0072 Weighted average fair value of options granted during the year $ 1,000,000 $ 2,495,600 As of June 30, 2023, and December 31, 2022, the intrinsic value of the stock options was approximately $2,563,500 and $362,102, respectively. Stock option expense for the six months ended June 30, 2023, and 2022 were $836,261 and $894,117, respectively. The Black Scholes option valuation model was developed for use in estimating the fair value of traded options, which do not have vesting restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions, including the expected stock price volatility. Because the Company’s employee stock options have characteristics significantly different from those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s opinion, the existing models do not necessarily provide a reliable single measure of the fair value of its employee stock options. The weighted average remaining contractual life of options outstanding, as of June 30, 2023, was as follows: Exercise prices Number of options outstanding Weighted Average remaining $ 0.0100 100,000,000 4.93 $ 0.0068 257,000,000 2.52 $ 0.0019 150,566,666 1.55 $ 0.0018 17,000,000 1.93 $ 0.0295 84,520,548 1.59 609,087,214 Warrants As of June 30, 2023, and December 31, 2022, there were 162,703,869 and 162,703,869 warrants outstanding, respectively. The fair value of warrants issued during the six months ended June 30, 2023, and 2022, were determined using the Black Scholes method with the following assumptions: Six months Year ended Risk free interest rate % 1.86 % Stock volatility factor % 272 % Weighted average expected warrant life - years 5 years Expected dividend yield -- % -- % A summary of the Company’s warrant activity and related information follows: Six months ended Year ended Warrants Weighted exercise Warrants Weighted Outstanding - beginning of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Issued - - - - Exercised - - - - Forfeited - - - - Outstanding - end of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Exercisable at the end of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Weighted average fair value of warrants granted during the period $ - $ - Warrant expense for the three months ended June 30, 2023, and 2022 were $0 and $0, respectively.

Related Parties

Related Parties	6 Months Ended
	Jun. 30, 2023
Related Parties [Abstract]
RELATED PARTIES	8. RELATED PARTIES None

Concentrations

Concentrations	6 Months Ended
	Jun. 30, 2023
Concentrations [Abstract]
CONCENTRATIONS	9. CONCENTRATIONS For the six months ended June 30, 2023, and 2022, the Company had three and four major customers who represented approximately 63% and 45% of total revenue, respectively. On June 30, 2023, and December 31, 2022, accounts receivable from two and three customers, represented approximately 58% and 61% of total accounts receivable, respectively. The two customers comprising the concentration within the accounts receivable are two of the same customers that comprise the concentration with the revenues discussed above.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	10. COMMITMENTS AND CONTINGENCIES Leases In February 2016, the FASB issued ASU 2016-02, “Leases” Topic 842, which amends the guidance in former ASC Topic 840, Leases The Company adopted the new lease guidance effective January 1, 2019, using the modified retrospective transition approach, applying the new standard to all of its leases existing at the date of initial application which is the effective date of adoption. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before January 1, 2019. The Company has elected the practical expedient to combine lease and non-lease components as a single component. We did not elect the hindsight practical expedient which permits entities to use hindsight in determining the lease term and assessing impairment. The adoption of the lease standard did not change our previously reported consolidated statements of operations and did not result in a cumulative catch-up adjustment to opening equity. The interest rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes its incremental borrowing rate of 10%, which is the rate incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. In calculating the present value of the lease payments, the Company elected to utilize its incremental borrowing rate based on the remaining lease terms as of the January 1, 2019, adoption date. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred, if any. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Our leases have remaining lease terms of 1 year to 3 years, some of which include options to extend the lease term for up to an undetermined number of years. Operating Leases On August 1, 2022, the Company signed a lease agreement with JJ Real Co., an unrelated party, which commenced on August 1, 2022, for approximately 2,000 square feet, located at 1114 S St. Mary’s Suite 120, San Antonio, TX 78210, for $3,333 per month, includes a pro rata share of the common building expenses and each year the monthly lease payment is subject to change per the lease agreement. The lease expires on July 31, 2027. The lease expiration is greater than twelve months, thus included on the Balance Sheet as Right-of-Use lease. This lease does not include a residual value guarantee, nor do we expect any material exit costs. As of August 1, 2022, we determined that this lease meets the criterion to be classified as a ROU Asset and is included on the balance sheet as Right-Of-Use Assets. As of June 30, 2023, and December 31, 2022, the ROU asset and liability balances of this lease were $169,319 and $175,974, respectively. During February 2023, JJ Real Co transferred ownership of the building and our lease located at 1114 S St. Mary’s - Suite 120, San Antonio, TX 78210 to Hooks Holding Ltd., a non-related party. No details of our lease or commitments have changed with the ownership transfer. Finance Leases None. The following is a schedule of the net book value of the finance lease. Assets June 30, December 31, Leased equipment under finance lease, $ 100,097 $ 100,097 less accumulated amortization (100,097 ) (100,097 ) Net $ - $ - Below is a reconciliation of leases to the financial statements. ROU Finance Leased asset balance $ 169,319 $ - Liability balance 169,319 - Cash flow (non-cash) - - Interest expense $ - $ - The following is a schedule, by years, of future minimum lease payments required under the operating and finance leases. Years Ending December 31, ROU Finance 2023 33,833 — 2024 46,833 — 2025 48,833 — 2026 50,833 — 2027 30,335 — Thereafter — — Total $ 210,667 $ — Less imputed interest (41,348 ) — Total liability $ 169,319 $ — Other information related to leases is as follows: Lease Type Weighted Weighted Operating Leases 49 months 10 % Finance Leases 0 months 0 % (1) This discount rate is consistent with our borrowing rates from various lenders. Legal Matters The Company may be involved in legal actions and claims arising in the ordinary course of business, from time to time, none of which at this time the Company considers to be material to the Company’s business or financial condition.

Supplemental Statement of Cash

Supplemental Statement of Cash Flows Information	6 Months Ended
	Jun. 30, 2023
Supplemental Statement of Cash Flows Information [Abstract]
SUPPLEMENTAL STATEMENT OF CASH FLOWS INFORMATION	11. SUPPLEMENTAL STATEMENT OF CASH FLOWS INFORMATION During the six months ended June 30, 2023, there were the following non-cash activities . - The holder of 9,222,228 vested stock options exercised their options into 3,931,113 shares of common stock through a cashless transaction in the amount of $3,931. - The values of the ROU operating leases assets and liabilities each declined $6,655, netting to zero on the statement of cash flows. During the six months ended June 30, 2022, there were the following non-cash activities. - The values of the ROU operating leases assets and liabilities each declined $56,650, netting to zero on the statement of cash flows. - The holder of 1,000,000 stock options exercised their options into 912,442 shares of common stock in the amount of $912.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	12. SUBSEQUENT EVENTS Management has evaluated subsequent events according to ASC TOPIC 855 as the date of the financial statements and has determined that there are no reportable events.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Accounts Receivable	Accounts Receivable The Company extends credit to its customers, who are located nationwide. Accounts receivable are customer obligations due under normal trade terms. The Company performs continuing credit evaluations of its customers’ financial condition. Management reviews accounts receivable on a regular basis, based on contractual terms and how recently payments have been received to determine if any such amounts will potentially be uncollected. The Company includes any balances that are determined to be uncollectible in its allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off. The balance of the allowance account at June 30, 2023
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are primarily used in our revenue recognition, the allowance for doubtful account receivable, fair value assumptions in accounting, intangible assets and long-lived asset impairments and adjustments, the deferred tax valuation allowance, and the fair value of stock options and warrants.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As of June 30, 2023, the Company held cash and cash equivalents in the amount of $2,409,646 which was held in the Company’s operating bank accounts.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, and are depreciated or amortized using the straight-line method over the following estimated useful lives: Furniture, fixtures & equipment 7 Years Computer equipment 5 Years Commerce server 5 Years Computer software 3 - 5 Years Leasehold improvements Length of the lease Depreciation expenses were $16,099 and $18,434 for the six months ended June 30, 2023, and 2022, respectively.
Revenue Recognition	Revenue Recognition The Company recognizes income when the service is provided or when product is delivered. We present revenue, net of customer incentives. Most of our income is generated from professional services and site development fees. We provide online marketing services that we purchase from third parties. The gross revenue presented in our statement of operations includes digital advertising revenue. We also offer professional services such as development services. The fees for development services with multiple deliverables constitute a separate unit of accounting in accordance with ASC 606, which are recognized as the work is performed. Upfront fees for development services or other customer services are deferred until certain implementation or contractual milestones have been achieved. If we have performed work for our clients, but have not invoiced clients for that work, then we record the value of the work on the balance sheet as costs in excess of billings. The terms of services contracts generally are for periods of less than one year. The deferred revenue and customer deposits as of June 30, 2023, and December 31, 2022, were $837,295 and $791,133, respectively. The costs in excess of billings as of June 30, 2023, and December 31, 2022, was zero and zero, respectively. We always strive to satisfy our customers by providing superior quality and service. Since we typically bill based on a Time and Materials basis, there are no returns for work delivered. When discrepancies or disagreements arise, we do our best to reconcile them by assessing the situation on a case-by-case basis and determining if any discounts can be given. Historically, we have not granted any significant discounts. Included in revenue are costs that are reimbursed by our clients, including third party services, such as photographers and stylists, furniture, supplies, and the largest component, digital advertising. We have determined, based on our review of ASC 606-10-55-39, that the amounts classified as reimbursable costs should be recorded as gross revenue, due to the following factors: ● The Company is primarily in control of the inputs of the project and responsible for the completion of the client contract; ● We have discretion in establishing price; and ● We have discretion in supplier selection.
Research and Development	Research and Development Research and development costs are expensed as incurred. Total research and development costs were $141,260 and $461,038 for the six months ended June 30, 2023, and 2022, respectively.
Advertising Costs	Advertising Costs The Company expenses the cost of advertising and promotional materials when incurred. Total advertising costs were $64,391 and $88,705 for the six months ended June 30, 2023, and 2022, respectively.
Fair value of financial instruments	Fair value of financial instruments The Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, and accrued liabilities are carried at cost, which approximates their fair value, due to the relatively short maturity of these instruments. As of June 30, 2023, and December 31, 2022, the Company’s notes payable have stated borrowing rates that are consistent with those currently available to the Company and, accordingly, the Company believes the carrying value of these debt instruments approximates their fair value. Fair value is defined as the price to sell an asset or transfer a liability, between market participants at the measurement date. Fair value measurements assume that the asset or liability is (1) exchanged in an orderly manner, (2) the exchange is in the principal market for that asset or liability, and (3) the market participants are independent, knowledgeable, able and willing to transact an exchange. Fair value accounting and reporting establishes a framework for measuring fair value by creating a hierarchy for observable independent market inputs and unobservable market assumptions and expands disclosures about fair value measurements. Considerable judgment is required to interpret the market data used to develop fair value estimates. As such, the estimates presented herein are not necessarily indicative of the amounts that could be realized in a current exchange. The use of different market assumptions and/or estimation methods could have a material effect on the estimated fair value. ASC Topic 820 established a nine-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions.
Indefinite Lived Intangibles	Indefinite Lived Intangibles The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions we believe to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. The impairment test conducted by the Company includes a two-step approach to determine whether it is more likely than not that impairment exists. If it is determined, after step one, that it is not more likely than not, that impairment exists, then no further analysis is conducted. The steps are as follows: 1. Based on the totality of qualitative factors, determine whether the carrying amount of the intangible asset may not be recoverable. Qualitative factors and key assumptions reviewed include the following: ● Increases in costs, such as labor, materials or other costs that could negatively affect future cash flows. The Company assumed that costs associated with labor, materials, and other costs should be consistent with fair market levels. If the costs were materially higher than fair market levels, then such costs may adversely affect the future cash flows of the Company or reporting units. ● Financial performance, such as negative or declining cash flows, or reductions in revenue may adversely affect recoverability of the recorded value of the intangible assets. During our analysis, the Company assumes that revenues should remain relatively consistent or show gradual growth month-to-month and quarter-to-quarter. If we report revenue declines, instead of increases or flat levels, then such condition may adversely affect the future cash flows of the Company or reporting units. ● Legal, regulatory, contractual, political, business or other factors that could affect future cash flows. During our analysis, the Company assumes that the legal, regulatory, political or business conditions should remain consistent, without placing material pressure on the Company or any of its reporting units. If such conditions were to become materially different than what has been experienced historically, then such conditions may adversely affect the future cash flows of the Company or reporting units. ● Entity-specific events such as losses of management, key personnel, or customers, may adversely affect future cash flows. During our analysis, the Company assumes that members of management, key personnel, and customers will remain consistent period-over-period. If not effectively replaced, the loss of members of management and key employees could adversely affect operations, culture, morale and overall success of the company. In addition, if material revenue from key customers is lost and not replaced, then future cash flows will be adversely affected. ● Industry or market considerations, such as competition, changes in the market, changes in customer dependence on our service offerings, or obsolescence could adversely affect the Company or its reporting units. We understand that the markets we serve are constantly changing, requiring us to change with them. During our analysis, we assume that we will address new opportunities in service offering and industries served. If we do not make such changes, then we may experience declines in revenue and cash flow, making it difficult to re-capture market share. ● Macroeconomic conditions such as deterioration in general economic conditions or limitations on accessing capital could adversely affect the Company. During our analysis, we acknowledge that macroeconomic factors, such as the economy, may affect our business plan because our customers may reduce budgets for our services. If there are material worsening in economic conditions, which lead to reductions in revenue then such conditions may adversely affect the Company. 2. Compare the carrying amount of the intangible asset to the fair value. 3. If the carrying amount is greater than the fair value, then the carrying amount is reduced to reflect fair value. Intangible assets are comprised of the following, presented as net of amortization: June 30, 2023 AiAdvertising Total Domain name 20,202 20,202 Total $ 20,202 $ 20,202 December 31, 2022 AiAdvertising Total Domain name 20,202 20,202 Total $ 20,202 $ 20,202
Concentrations of Business and Credit Risk	Concentrations of Business and Credit Risk The Company operates in a single industry segment. The Company markets its services to companies and individuals in many industries and geographic locations. The Company’s operations are subject to rapid technological advancement and intense competition. Accounts receivable represent financial instruments with potential credit risk. The Company typically offers its customers credit terms. The Company makes periodic evaluations of the credit worthiness of its enterprise customers and other than obtaining deposits pursuant to its policies, it generally does not require collateral. In the event of nonpayment, the Company has the ability to terminate services. As of June 30, 2023, the Company held cash and cash equivalents in the amount of $2,409,646 which was held in the operating bank accounts. Of this amount, none was held in any one account, in amounts exceeding the FDIC insured limit of $250,000. For further discussion on Concentrations see footnote 10.
Stock-Based Compensation	Stock-Based Compensation The Company addressed the accounting for share-based payment transactions in which an enterprise receives employee services in exchange for either equity instruments of the enterprise or liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments. The transactions are accounted for using a fair-value-based method and recognized as expenses in our statement of operations. Stock-based compensation expense recognized during the period is based on the value of the portion of stock-based payment awards that is ultimately expected to vest. Stock-based compensation expense recognized in the consolidated statement of operations during the six months ended June 30, 2023, included compensation expense for the stock-based payment awards granted prior to, but not yet vested, as of June 30, 2023, based on the grant date fair value estimated. Stock-based compensation expense recognized in the consolidated statement of operations for the three months ended June 30, 2023, is based on awards ultimately expected to vest or has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The stock-based compensation expense recognized in the consolidated statements of operations during the six months ended June 30, 2023, and 2022 were $836,261 and $894,117, respectively.
Basic and Diluted Net Income (Loss) per Share Calculations	Basic and Diluted Net Income (Loss) per Share Calculations Income (Loss) per Share dictates the calculation of basic earnings per share and diluted earnings per share. Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The shares for employee options, warrants and convertible notes were used in the calculation of the income per share. For the six months ended June 30, 2023, the Company has excluded 609,087,214 shares of common stock underlying options, 18,025 Series B Preferred shares convertible into 450,625,000 shares of common stock, 14,425 Series C Preferred shares convertible into 144,250,000 shares of common stock, 86,021 Series D Preferred shares convertible into 215,052,500 shares of common stock, 10,000 Series E Preferred shares convertible into 20,000,000 shares of common stock, 2,597 Series G Preferred shares convertible into 136,684,211 shares of common stock, 2,272,727 Series I preferred shares convertible into 909,090,800 shares of common stock, and 162,703,869 shares of common stock underlying warrants, because their impact on the loss per share is anti-dilutive. During the six months ended June 30, 2023, the Series I Preferred shares are included in the calculation for diluted earnings per share, resulting in 909,090,800 being added to the weighted average common and common equivalent shares outstanding. The balance of the above-mentioned shares are excluded in the calculation for diluted earnings per share. For the six months ended June 30, 2022, the Company has excluded 258,424,694 shares of common stock underlying options, 18,025 Series B Preferred shares convertible into 450,625,000 shares of common stock, 14,425 Series C Preferred shares convertible into 144,250,000 shares of common stock, 86,021 Series D Preferred shares convertible into 215,052,500 shares of common stock, 10,000 Series E Preferred shares convertible into 20,000,000 shares of common stock, 2,597 Series G Preferred shares convertible into 136,684,211 shares of common stock and 162,703,869 shares of common stock underlying warrants, because their impact on the loss per share is anti-dilutive. During the six months ended June 30, 2022, the above-mentioned shares are not included in the calculation for diluted earnings per share. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements The Company does not elect to delay complying with any new or revised accounting standards, but to apply all standards required of public companies, according to those required application dates. Management reviewed accounting pronouncements issued during the quarter ended June 30, 2023, and no pronouncements were adopted during the period. In June 2016, the FASB issued Accounting Standards Update No. 2016-13 (ASU 2016-13) “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2022. Due to the fact that we have no credit instruments recorded at expected losses, at June 30, 2023 the impact of this ASU on our consolidated financial statements was immaterial.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. The measurement of deferred tax assets and liabilities is based on provisions of applicable tax law. The measurement of deferred tax assets is reduced, if necessary, by a valuation allowance based on the amount of tax benefits that, based on available evidence, the Company does not expect realize. For the six months ended June 30, 2023, we used the federal tax rate of 21% in our determination of the deferred tax assets and liabilities balances. For the Current tax provision: Federal Taxable income $ - Total current tax provision $ - Deferred tax provision: Loss carryforwards $ 5,796,217 Change in valuation allowance (5,796,217 ) Total Deferred tax provision $ -

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives	Property and equipment are stated at cost, and are depreciated or amortized using the straight-line method over the following estimated useful lives: Furniture, fixtures & equipment 7 Years Computer equipment 5 Years Commerce server 5 Years Computer software 3 - 5 Years Leasehold improvements Length of the lease
Schedule of Intangible Assets, Net of Amortization	Intangible assets are comprised of the following, presented as net of amortization: AiAdvertising Total Domain name 20,202 20,202 Total $ 20,202 $ 20,202 AiAdvertising Total Domain name 20,202 20,202 Total $ 20,202 $ 20,202
Schedule of Deferred Tax Assets and Liabilities	For the six months ended June 30, 2023, we used the federal tax rate of 21% in our determination of the deferred tax assets and liabilities balances. For the Current tax provision: Federal Taxable income $ - Total current tax provision $ - Deferred tax provision: Loss carryforwards $ 5,796,217 Change in valuation allowance (5,796,217 ) Total Deferred tax provision $ -

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2023
Revenue Recognition [Abstract]
Schedule of Revenue Disaggregated	For the six months ended June 30, 2023, and 2022 (unaudited), revenue was disaggregated into the four categories as follows: Six months ended June 30, 2023 Six months ended June 30, 2022 Third Related Total Third Related Total Design 550,933 - 550,933 727,670 - 727,670 Development 28,000 - 28,000 20,119 - 20,119 Digital Marketing 2,922,620 - 2,922,620 1,802,124 - 1,802,124 Platform License 267,240 - 267,240 268,375 - 268,375 Total $ 3,768,793 $ - $ 3,768,793 $ 2,818,288 $ - $ 2,818,288

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2023
Intangible Assets [Abstract]
Schedule of Intangible Assets	The Company’s intangible assets consist of the following: June 30, 2023 December 31, 2022 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Domain name 20,202 - 20,202 20,202 - 20,202 Total $ 20,202 $ - $ 20,202 $ 20,202 $ - $ 20,202

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	6 Months Ended
	Jun. 30, 2023
Stock Options and Warrants [Abstract]
Schedule of Fair Value of Options Granted	The fair value of options granted during the six months ending June 30, 2023, and 2022, were determined using the Black Scholes method with the following assumptions: Six months Year ended Risk free interest rate 4.49 % 1.29 % Stock volatility factor 206 % 229 % Weighted average expected option life 3.5 years 2.5 years Expected dividend yield - % - %
Schedule of Stock Option Activity	A summary of the Company’s stock option activity and related information follows: Six months ended Year ended Options Weighted Options Weighted Outstanding - beginning of year 879,733,332 $ 0.0092 768,233,332 $ 0.0052 Granted 100,000,000 0.0100 125,500,000 0.0068 Exercised (9,222,228 ) 0.0057 (4,000,000 ) 0.0019 Forfeited (361,423,890 ) 0.0090 (7,000,000 ) 0.0127 Outstanding - end of the year 609,087,214 $ 0.0091 879,733,332 $ 0.0092 Exercisable at the end of the year 424,270,281 $ 0.0071 519,773,058 $ 0.0072 Weighted average fair value of options granted during the year $ 1,000,000 $ 2,495,600
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding	The weighted average remaining contractual life of options outstanding, as of June 30, 2023, was as follows: Exercise prices Number of options outstanding Weighted Average remaining $ 0.0100 100,000,000 4.93 $ 0.0068 257,000,000 2.52 $ 0.0019 150,566,666 1.55 $ 0.0018 17,000,000 1.93 $ 0.0295 84,520,548 1.59 609,087,214
Schedule of Fair Value of Warrants Issued	The fair value of warrants issued during the six months ended June 30, 2023, and 2022, were determined using the Black Scholes method with the following assumptions: Six months Year ended Risk free interest rate % 1.86 % Stock volatility factor % 272 % Weighted average expected warrant life - years 5 years Expected dividend yield -- % -- %
Schedule of Warrant Activity	A summary of the Company’s warrant activity and related information follows: Six months ended Year ended Warrants Weighted exercise Warrants Weighted Outstanding - beginning of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Issued - - - - Exercised - - - - Forfeited - - - - Outstanding - end of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Exercisable at the end of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Weighted average fair value of warrants granted during the period $ - $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of the Net Book Value of the Finance Lease	The following is a schedule of the net book value of the finance lease. Assets June 30, December 31, Leased equipment under finance lease, $ 100,097 $ 100,097 less accumulated amortization (100,097 ) (100,097 ) Net $ - $ -
Schedule of Reconciliation of Leases to the Financial Statements	Below is a reconciliation of leases to the financial statements. ROU Finance Leased asset balance $ 169,319 $ - Liability balance 169,319 - Cash flow (non-cash) - - Interest expense $ - $ -
Schedule of Future Minimum Lease Payments for Operating and Finance Leases	The following is a schedule, by years, of future minimum lease payments required under the operating and finance leases. Years Ending December 31, ROU Finance 2023 33,833 — 2024 46,833 — 2025 48,833 — 2026 50,833 — 2027 30,335 — Thereafter — — Total $ 210,667 $ — Less imputed interest (41,348 ) — Total liability $ 169,319 $ —
Schedule of Other Information Related To Leases	Other information related to leases is as follows: Lease Type Weighted Weighted Operating Leases 49 months 10 % Finance Leases 0 months 0 % (1) This discount rate is consistent with our borrowing rates from various lenders.

Basis of Presentation (Details)

Basis of Presentation (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital	$ 992,461

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) [Line Items]
Accounts receivable, allowance (in Dollars)	$ 5,619		$ 5,619
Cash and cash equivalents (in Dollars)	2,409,646		55,831
Depreciation expenses (in Dollars)	16,099	$ 18,434
Deferred revenue and customer deposits (in Dollars)	837,295		791,133
Costs excess of billings (in Dollars)	0		$ 0
Research and development costs (in Dollars)	141,260	461,038
Advertising costs (in Dollars)	64,391	88,705
Stock-based compensation expense (in Dollars)	$ 836,261	$ 894,117
Weighted average common equivalent shares outstanding	909,090,800
Federal tax rate percentage	21%
Stock Option [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Common stock underlying options shares	609,087,214	258,424,694
Common Stock [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Shares converted into common stock	162,703,869	162,703,869
Series B Preferred Shares [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Common stock underlying options shares	18,025	18,025
Shares converted into common stock	450,625,000	450,625,000
Series C Preferred Shares [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Common stock underlying options shares	14,425	14,425
Shares converted into common stock	144,250,000	144,250,000
Series D Preferred Shares [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Common stock underlying options shares	86,021	86,021
Shares converted into common stock	215,052,500	215,052,500
Series E Preferred Shares [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Common stock underlying options shares	10,000	10,000
Shares converted into common stock	20,000,000	20,000,000
Series G Preferred Shares [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Common stock underlying options shares	2,597	2,597
Shares converted into common stock	136,684,211	136,684,211
Series I Preferred Shares [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Common stock underlying options shares	2,272,727
Shares converted into common stock	909,090,800
Credit Risk [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Cash and cash equivalents (in Dollars)	$ 2,409,646
FDIC insured amount (in Dollars)	$ 250,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives	Jun. 30, 2023
Furniture, fixtures & equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	7 years
Computer equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	5 years
Commerce server [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	5 years
Computer software [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	3 years
Computer software [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	5 years
Leasehold improvements [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	Length of the lease

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets, Net of Amortization - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets, Net of Amortization [Line Items]
Goodwill and other intangible assets, net	$ 20,202	$ 20,202
AiAdvertising Inc [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets, Net of Amortization [Line Items]
Goodwill and other intangible assets, net	20,202	20,202
Domain name [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets, Net of Amortization [Line Items]
Goodwill and other intangible assets, net	20,202	20,202
Domain name [Member] | AiAdvertising Inc [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets, Net of Amortization [Line Items]
Goodwill and other intangible assets, net	$ 20,202	$ 20,202

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Deferred Tax Assets and Liabilities	6 Months Ended
	Jun. 30, 2023 USD ($)
Federal
Taxable income
Total current tax provision
Deferred tax provision:
Loss carryforwards	5,796,217
Change in valuation allowance	(5,796,217)
Total Deferred tax provision

Revenue Recognition (Details) -

Revenue Recognition (Details) - Schedule of Revenue Disaggregated - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Schedule of revenue disaggregated [Abstract]
Third Parties	$ 3,768,793	$ 2,818,288
Related Parties
Total	3,768,793	2,818,288
Design [Member]
Schedule of revenue disaggregated [Abstract]
Third Parties	550,933	727,670
Related Parties
Total	550,933	727,670
Development [Member]
Schedule of revenue disaggregated [Abstract]
Third Parties	28,000	20,119
Related Parties
Total	28,000	20,119
Digital Marketing [Member]
Schedule of revenue disaggregated [Abstract]
Third Parties	2,922,620	1,802,124
Related Parties
Total	2,922,620	1,802,124
Platform License [Member]
Schedule of revenue disaggregated [Abstract]
Third Parties	267,240	268,375
Related Parties
Total	$ 267,240	$ 268,375

Liquidity and Operations (Detai

Liquidity and Operations (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (1,890,223)	$ (883,288)	$ (2,016,780)	$ (2,599,355)	$ (2,773,511)	$ (4,616,135)
Net cash in operating activities					$ (3,245,612)	$ (2,923,954)

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	1 Months Ended	6 Months Ended
	Jun. 26, 2015	Jun. 30, 2023	Jun. 30, 2022
Intangible Assets (Details) [Line Items]
Amortization expense		$ 0	$ 0
Domain Name [Member]
Intangible Assets (Details) [Line Items]
Purchase price	$ 20,000
Transaction costs	202
Other assets	$ 20,202

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Gross	$ 20,202	$ 20,202
Accumulated Amortization
Net	20,202	20,202
Domain name [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Gross	20,202	20,202
Accumulated Amortization
Net	$ 20,202	$ 20,202

Capital Stock (Details)

Capital Stock (Details) - USD ($)									3 Months Ended			6 Months Ended			12 Months Ended
	Jun. 07, 2023	Apr. 11, 2023	Apr. 04, 2023	Mar. 23, 2023	Mar. 13, 2023	Feb. 28, 2023	Feb. 16, 2023	Feb. 08, 2023	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 28, 2023	Jun. 30, 2022	Dec. 31, 2022	Apr. 10, 2023	Sep. 29, 2021	Mar. 18, 2021	Feb. 06, 2020
Capital Stock (Details) [Line Items]
Common stock, shares authorized									10,000,000,000			10,000,000,000			2,000,000,000
Common stock, par value (in Dollars per share)									$ 0.001			$ 0.001			$ 0.001
Preferred stock, shares authorized									5,000,000			5,000,000			5,000,000
Preferred stock, par value (in Dollars per share)									$ 0.001			$ 0.001			$ 0.001
Preferred stock, shares outstanding									86,021			86,021			86,021
Purchase price per share (in Dollars per share)			$ 0.003
Share percentage		50%
Sale of common stock			14,620,464	17,069,958	16,954,805	26,858,175	21,649,574	58,000,000
Common stock amounting (in Dollars)			$ 43,421	$ 50,867	$ 61,367	$ 102,110	$ 110,687	$ 230,975				$ 599,427		$ 940,159
Options, exercised shares												9,222,228	9,222,228		4,000,000
Common Stock [Member]
Capital Stock (Details) [Line Items]
Options, exercised shares									3,931,113		912,442		3,931,113
Series A Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized									10,000			10,000
Preferred Stock convertible shares									10,000			10,000
Preferred stock dividend per share (in Dollars per share)												$ 8
Preferred stock, shares outstanding									0			0
Preferred stock dividend (in Dollars)												$ 0			$ 0
Series B Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized									25,000			25,000			25,000
Preferred stock, shares outstanding									18,025			18,025			18,025
Conversion price per share (in Dollars per share)									$ 0.004			$ 0.004
Shares issued									18,025			18,025			18,025
Series B Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, par value (in Dollars per share)									$ 100			$ 100
Series C Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized									25,000			25,000			25,000
Preferred stock, shares outstanding									14,425			14,425			14,425
Conversion price per share (in Dollars per share)									$ 0.01			$ 0.01
Shares issued									14,425			14,425			14,425
Series C Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, par value (in Dollars per share)									$ 100			$ 100
Series D Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized									90,000			90,000			90,000
Preferred stock, shares outstanding									86,021			86,021			86,021
Preferred stock dividend (in Dollars)												$ 0			$ 0
Preferred stock is convertible into common stock, description												Series D Preferred Stock is convertible into common stock at a ratio of 2,500 shares of common stock per share of preferred stock, and pays a quarterly dividend, calculated as (1/90,000) x (5% of the Adjusted Gross Revenue) of the Company’s subsidiary Parscale Digital
Paid dividends (in Dollars)									$ 0	$ 0
Voting power description												The Series H Preferred Stock is not convertible into shares of the Company’s common stock and entitles the holder to 51% of the voting power of the Company’s shareholders
Shares issued									86,021			86,021			86,021
Series D Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, par value (in Dollars per share)									$ 100			$ 100
Preferred stock is convertible into common stock									2,500			2,500
Series E Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized									10,000			10,000			10,000
Preferred stock, shares outstanding									10,000			10,000			10,000
Conversion price per share (in Dollars per share)									$ 0.05			$ 0.05
Shares issued									10,000			10,000			10,000
Series E Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, par value (in Dollars per share)									$ 100			$ 100
Series F Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized									800,000			800,000			800,000
Preferred stock, shares outstanding									0			0			2,413
Preferred stock dividend (in Dollars)															$ 0
Annual rate												10%
Redemption price per share (in Dollars per share)									$ 25			$ 25
Shares issued									0			0			2,413
Series F Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, par value (in Dollars per share)									$ 25			$ 25
Series G Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized									2,600			2,600			2,600				2,600
Preferred stock, shares outstanding									2,597			2,597			2,597
Conversion price per share (in Dollars per share)									$ 0.0019			$ 0.0019
Shares issued									2,597			2,597			2,597
Series G Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, par value (in Dollars per share)									$ 100			$ 100
Series H Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized									1,000			1,000			1,000			1,000
Preferred stock, shares outstanding									0			0			0
Preferred Stock, Redemption Terms												The 1,000 shares of Series H Preferred stock provided for automatic redemption by the Company at the par value of $0.001 per share on the sooner of: 1) sixty days (60) from the effective date of the Certificate of Designation, 2) on the date Andrew Van Noy ceases to serve as an officer, director or consultant of the Company, or 3) on the date that the Company’s shares of common stock first trade on any national securities exchange.
Holder shares																	1,000
Shares issued									0			0			0
Series I Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized									3,000,000			3,000,000			3,000,000	3,000,000
Preferred stock, shares outstanding									2,272,727			2,272,727			0
Preferred stock is convertible into common stock																400
Shares issued									2,272,727			2,272,727			0	2,272,727
Purchase price per share (in Dollars per share)		$ 2.2
Purchase stock, description												The Company also granted the Purchaser a six-month option from the date of the initial closing to purchase (i) up to 333,333 additional shares of Series I Preferred Stock for a purchase price of $6.00 per share, and (ii) up to 312,500 shares of Series I Preferred Stock for a purchase price of $7.20 per share
Series I Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, par value (in Dollars per share)																$ 0.001
Series J Preferred Stock [Member]
Capital Stock (Details) [Line Items]
Preferred stock, shares authorized	700,000								700,000			700,000			700,000
Preferred stock, par value (in Dollars per share)	$ 0.001
Preferred stock, shares outstanding									0			0			0
Paid dividends (in Dollars)	$ 10,000
Voting power description												The Series J Preferred Stock has voting rights equal to 10,000 votes on all matters upon which the holders of Common stock of the Company are entitled to vote
Shares issued									0			0			0

Stock Options and Warrants (Det

Stock Options and Warrants (Details) - Equity Option [Member] - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Stock Options and Warrants (Details) [Line Items]
Intrinsic value of the stock options	$ 2,563,500		$ 362,102
Stock option expense	$ 836,261	$ 894,117
Warrants outstanding (in Shares)	162,703,869		162,703,869
Warrant expense	$ 0	$ 0

Stock Options and Warrants (D_2

Stock Options and Warrants (Details) - Schedule of Fair Value of Options Granted	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule of the fair value of options granted [Abstract]
Risk free interest rate	4.49%	1.29%
Stock volatility factor	206%	229%
Weighted average expected option life	3 years 6 months	2 years 6 months
Expected dividend yield

Stock Options and Warrants (D_3

Stock Options and Warrants (Details) - Schedule of Stock Option Activity - $ / shares	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 28, 2023	Dec. 31, 2022
Schedule of stock option activity [Abstract]
Options, Outstanding - beginning of year (in Shares)	879,733,332	879,733,332	768,233,332
Weighted average exercise price, Outstanding - beginning of year	$ 0.0092		$ 0.0052
Weighted average fair value of options granted during the year	$ 1,000,000		$ 2,495,600
Options, Granted (in Shares)	100,000,000		125,500,000
Weighted average exercise price, Granted	$ 0.01		$ 0.0068
Options, Exercised (in Shares)	(9,222,228)	(9,222,228)	(4,000,000)
Weighted average exercise price, Exercised	$ 0.0057		$ 0.0019
Options, Forfeited (in Shares)	(361,423,890)		(7,000,000)
Weighted average exercise price, Forfeited	$ 0.009		$ 0.0127
Options, Outstanding - end of year (in Shares)	609,087,214		879,733,332
Weighted average exercise price, Outstanding - end of year	$ 0.0091		$ 0.0092
Options, Exercisable at the end of year (in Shares)	424,270,281		519,773,058
Weighted average exercise price, Exercisable at the end of year	$ 0.0071		$ 0.0072

Stock Options and Warrants (D_4

Stock Options and Warrants (Details) - Schedule of Weighted Average Remaining Contractual Life of Options Outstanding - Warrant [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of options outstanding	609,087,214
0.0100 Exercise Price [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.01
Number of options outstanding	100,000,000
Weighted Average remaining contractual life (years)	4 years 11 months 4 days
0.0068 Exercise prices [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0068
Number of options outstanding	257,000,000
Weighted Average remaining contractual life (years)	2 years 6 months 7 days
0.0019 Exercise Price [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0019
Number of options outstanding	150,566,666
Weighted Average remaining contractual life (years)	1 year 6 months 18 days
0.0018 Exercise prices [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0018
Number of options outstanding	17,000,000
Weighted Average remaining contractual life (years)	1 year 11 months 4 days
0.0295 Exercise Price [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0295
Number of options outstanding	84,520,548
Weighted Average remaining contractual life (years)	1 year 7 months 2 days

Stock Options and Warrants (D_5

Stock Options and Warrants (Details) - Schedule of Fair Value of Warrants Issued - Warrant [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Stock Options and Warrants (Details) - Schedule of Fair Value of Warrants Issued [Line Items]
Risk free interest rate		1.86%
Stock volatility factor		272%
Weighted average expected warrant life		5 years
Expected dividend yield

Stock Options and Warrants (D_6

Stock Options and Warrants (Details) - Schedule of Warrant Activity - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule of the warrant activity [Abstract]
Warrants, Outstanding - beginning of period	162,703,869	162,703,869
Weighted average exercise price, Outstanding - beginning of period	$ 0.048	$ 0.048
Warrants, Issued
Weighted average exercise price, Issued
Warrants, Exercised
Weighted average exercise price, Exercised
Warrants, Forfeited
Weighted average exercise price, Forfeited
Warrants, Outstanding - end of period	162,703,869	162,703,869
Weighted average exercise price, Outstanding - end of period	$ 0.048	$ 0.048
Warrants, Exercisable at the end of period	162,703,869	162,703,869
Weighted average exercise price, Exercisable at the end of period	$ 0.048	$ 0.048
Weighted average fair value of warrants granted during the period

Concentrations (Details)

Concentrations (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Revenue [Member] | Customer Concentration Risk [Member] | Three Customers [Member]
Concentrations (Details) [Line Items]
Total revenue percentage	63%
Revenue [Member] | Customer Concentration Risk [Member] | Four Customers [Member]
Concentrations (Details) [Line Items]
Total revenue percentage		45%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Concentrations (Details) [Line Items]
Total revenue percentage	58%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Three Customers [Member]
Concentrations (Details) [Line Items]
Total revenue percentage			61%

Commitments and Contingencies_2

Commitments and Contingencies (Details)	Aug. 01, 2022 USD ($) m²	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Commitments and Contingencies (Details) [Line Items]
Borrowing rate		10%
Square feet (in Square Meters) | m²	2,000
Pro rata share	$ 3,333
ROU asset and liability		$ 169,319	$ 175,974
Minimum [Member]
Commitments and Contingencies (Details) [Line Items]
Remaining lease terms		1 year
Maximum [Member]
Commitments and Contingencies (Details) [Line Items]
Remaining lease terms		3 years

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of the Net Book Value of the Finance Lease - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of the Net Book Value of the Finance Lease [Abstract]
Leased equipment under finance lease,	$ 100,097	$ 100,097
less accumulated amortization	(100,097)	(100,097)
Net

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Reconciliation of Leases to the Financial Statements	6 Months Ended
	Jun. 30, 2023 USD ($)
ROU Operating Leases [Member]
Commitments and Contingencies (Details) - Schedule of Reconciliation of Leases to the Financial Statements [Line Items]
Leased asset balance	$ 169,319
Liability balance	169,319
Cash flow (non-cash)
Interest expense
Finance Leases [Member]
Commitments and Contingencies (Details) - Schedule of Reconciliation of Leases to the Financial Statements [Line Items]
Leased asset balance
Liability balance
Cash flow (non-cash)
Interest expense

Commitments and Contingencies_5

Commitments and Contingencies (Details) - Schedule of Future Minimum Lease Payments for Operating and Finance Leases	Jun. 30, 2023 USD ($)
ROU Operating Leases [Member]
Commitments and Contingencies (Details) - Schedule of Future Minimum Lease Payments for Operating and Finance Leases [Line Items]
2023	$ 33,833
2024	46,833
2025	48,833
2026	50,833
2027	30,335
Thereafter
Total	210,667
Less imputed interest	(41,348)
Total liability	169,319
Finance leases [Member]
Commitments and Contingencies (Details) - Schedule of Future Minimum Lease Payments for Operating and Finance Leases [Line Items]
2023
2024
2025
2026
2027
Thereafter
Total
Less imputed interest
Total liability

Commitments and Contingencies_6

Commitments and Contingencies (Details) - Schedule of Other Information Related To Leases	Jun. 30, 2023
Operating Leases [Member]
Commitments and Contingencies (Details) - Schedule of Other Information Related To Leases [Line Items]
Operating Leases Weighted Average Remaining Term	49 months
Operating Leases Weighted Average Discount Rate	10%	[1]
Finance Leases [Member]
Commitments and Contingencies (Details) - Schedule of Other Information Related To Leases [Line Items]
Finance Leases Weighted Average Remaining Term	0 months
Finance Leases Weighted Average Discount Rate	0%	[1]
[1] This discount rate is consistent with our borrowing rates from various lenders.

Supplemental Statement of Cas_2

Supplemental Statement of Cash Flows Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Supplemental Statement of Cash Flows Information [Abstract]
Share vested, stock options exercised			9,222,228	1,000,000
Common stock issued for stock options exercised			3,931,113	912,442
Cashless transaction (in Dollars)			$ 3,931
ROU operating leases assets and liabilities (in Dollars)			$ 6,655	$ 56,650
Common stock amount				912