Cardiff Lexington (CDIX) 10-Q/A 20 Aug 19 2019 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Aug. 19, 2019
Document And Entity Information
Entity Registrant Name	Cardiff Lexington Corp
Entity Central Index Key	0000811222
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
File Number	000-55462
Entity Incorporation, State Country Code	FL
Entity Common Stock, Shares Outstanding		186,633,464
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Current assets
Cash	$ 176,064	$ 118,307
Accounts receivables - net	267,319	64,345
Inventory-net	3,079	3,079
Prepaids and other assets	62,831	46,596
Total current assets	509,293	232,327
Property and equipment, net of accumulated depreciation of $399,262 and $495,331, respectively	282,809	381,301
Land	603,000	603,000
Intangible assets, net	0	0
Goodwill	3,958,897	2,092,048
Deposits	19,600	24,600
Right of use - assets	381,088	0
Other assets	19,352	7,790
Total assets	5,774,039	3,341,066
Current liabilities
Accounts payable and accrued expense	662,312	1,094,521
Accrued expenses - related parties	1,002,000	747,000
Interest payable	516,873	366,297
Right of use - liability	381,088	0
Due to officers and shareholders	152,356	137,816
Deferred Income	345,529	1,036,039
Line of credit	1,999	1,999
Common stock to be issued	500	500
Notes payable, unrelated party	66,796	676,477
Notes payable - related party	310,242	265,242
Convertible notes payable, net of debt discounts of $132,548 and $201,024, respectively	722,084	785,776
Net, liabilities of discontinued operations	2,149,013	0
Convertible notes payable - related party	165,000	165,000
Derivative Liability	6,865,667	1,870,625
Total current liabilities	13,341,459	7,147,292
Other Liabilities
Convertible notes payable, net of current portion and net of debt discounts of $933,607 and $0, respectively	83,009	1,040,000
Total liabilities	13,424,468	8,187,292
Shareholders' (deficit)
Preferred I Shares to be issued	0	200,000
Common stock; 7,500,000,000 shares authorized with $0.001 par value;100,342,687 and 602,826 shares issued and outstanding at June 30, 2019 and December 31, 2018, respectively (reflects post reverse stock split of 1500:1)	100,343	603
Additional paid-in capital	53,445,201	50,220,067
Accumulated deficit	(61,521,250)	(55,378,603)
Total shareholders' (deficit)	(7,650,429)	(4,846,226)
Total liabilities and shareholders' (deficit)	5,774,039	3,341,066
Preferred Stock Series A [Member]
Shareholders' (deficit)
Preferred Stock all classes
Preferred Stock Series B [Member]
Shareholders' (deficit)
Preferred Stock all classes	2,773	2,773
Preferred Stock Series C [Member]
Shareholders' (deficit)
Preferred Stock all classes
Series D Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	400	400
Series E Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	241	241
Series F Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	280	280
Series F-1 Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	57	57
Series G Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	18,571
Series H Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes
Series H-1 Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes
Series I Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	195,000
Series J Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes
Series J1 Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes
Series K Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	8,200	8,200
Series K1 Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	1,447	1,447
Series L Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	$ 98,308	$ 98,308

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Accumulated depreciation	$ 399,262	$ 495,331
Convertible notes payable, discount	132,548	201,024
Convertible notes payable,current portion, discount	$ 933,607	$ 0
Common stock, shares authorized	7,500,000,000	7,500,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	100,342,687	602,826
Common stock, shares outstanding	100,342,687	602,826
Preferred Stock Series A [Member]
Preferred stock, shares authorized	4	4
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	1	1
Preferred stock, shares outstanding	1	1
Preferred Stock Series B [Member]
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	2,773,206	2,773,206
Preferred stock, shares outstanding	2,773,206	2,773,206
Preferred Stock Series C [Member]
Preferred stock, shares authorized	10,000	10,000
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares issued	119	119
Preferred stock, shares outstanding	119	119
Series D Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	400,000	400,000
Preferred stock, shares outstanding	400,000	400,000
Series E Preferred Stock [Member]
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	241,199	241,199
Preferred stock, shares outstanding	241,199	241,199
Series F Preferred Stock [Member]
Preferred stock, shares authorized	500,000	500,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	280,069	280,069
Preferred stock, shares outstanding	280,069	280,069
Series F-1 Preferred Stock [Member]
Preferred stock, shares authorized	500,000	500,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	57,193	57,193
Preferred stock, shares outstanding	57,193	57,193
Series G Preferred Stock [Member]
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	18,571,428	0
Preferred stock, shares outstanding	18,571,428	0
Series H Preferred Stock [Member]
Preferred stock, shares authorized	4,859,379	4,859,379
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series H-1 Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series I Preferred Stock [Member]
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	195,000,000	0
Preferred stock, shares outstanding	195,000,000	0
Series J Preferred Stock [Member]
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series J1 Preferred Stock [Member]
Preferred stock, shares authorized	7,500,000	7,500,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series K Preferred Stock [Member]
Preferred stock, shares authorized	10,937,500	10,937,500
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	8,200,562	8,200,562
Preferred stock, shares outstanding	8,200,562	8,200,562
Series K1 Preferred Stock [Member]
Preferred stock, shares authorized	35,000,000	35,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	1,447,157	1,447,157
Preferred stock, shares outstanding	1,447,157	1,447,157
Series L Preferred Stock [Member]
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	98,307,692	98,307,692
Preferred stock, shares outstanding	98,307,692	98,307,692

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2019		Jun. 30, 2018	Jun. 30, 2019		Jun. 30, 2018
Total revenue	$ 1,201,283		$ 560,863	$ 2,061,812		$ 829,442
Total cost of sales	637,039		376,912	1,056,978		595,922
GROSS MARGIN	564,244		183,951	1,004,834		233,520
OPERATING EXPENSES
Depreciation and amortization expense	6,581		10,870	11,318		14,128
Selling, general and administrative	875,625		557,777	1,535,597		976,292
Total operating expenses	882,206		579,790	1,546,915		1,001,563
LOSS FROM OPERATIONS	(317,962)		(395,839)	(542,081)		(768,042)
OTHER INCOME (EXPENSE)
Other income	100,674		1,580	102,816		1,580
Bad debt expense	(68,049)		0	(68,049)		0
Change in value of derivative liability	(372,156)		51,396	(4,295,382)		581,686
Gain/(loss) on sale of assets	0		15,070	0		15,070
Interest expense	(71,568)		(42,556)	(170,827)		(91,922)
Conversion cost reimbursement	(3,000)		0	(13,520)		0
Conversion cost penalty	0		0	(532,496)
Amortization of debt discounts	(437,991)		(233,520)	(522,360)		(434,960)
Total other income (expenses)	(852,090)		(208,030)	(5,499,818)		71,454
Loss from Discontinued Operations	(100,748)		0	(100,748)		0
NET (LOSS) FOR THE PERIOD	$ (1,270,800)		$ (603,869)	$ (6,142,647)		$ (696,588)
(LOSS) PER COMMON SHARE - BASIC AND DILUTED FOR CONTINUED OPERATIONS	$ (0.03)		$ (10.76)	$ (0.04)		$ (13.62)
(LOSS) PER COMMON SHARE - BASIC AND DILUTED FOR DISCONTINUED OPERATIONS	$ 0	[1]	$ 0	$ 0	[1]	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES - BASIC AND DILUTED	37,927,962		56,123	155,129,015		51,129
Rental Business [Member]
Total revenue	$ 43,500		$ 47,386	$ 96,378		$ 98,663
Total cost of sales	54,456		75,079	121,619		113,488
Food and beverage [Member]
Total revenue	167,349		156,719	315,146		304,015
Total cost of sales	199,717		114,391	349,360		212,847
Sales of ice cream [Member]
Total revenue	0		148,326	207,389		0
Total cost of sales	0		198,575	280,730		0
Ice Cream Franchisee Sales [Member]
Total revenue	76,271		85,282	94,843		93,075
Franchise Fees [Member]
Total revenue	2,022		120,000	9,378		120,000
Royalty Fees [Member]
Total revenue	10,840		3,150	17,539		6,300
Tax Services [Member]
Total revenue	901,301		0	1,528,528		0
Total cost of sales	$ 382,866		$ 0	$ 585,999		$ 0
[1]	Less than $0.00

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (DEFICIENCY) (UNAUDITED) - USD ($)	Preferred StockSeries A	Preferred Stock Series B, D, E, F, F-1, H, I	Preferred Shares to be issued	Preferred Stock Series C	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, shares at Dec. 31, 2017	1	8,839,303		117	44,808
Beginning balance, value at Dec. 31, 2017		$ 8,849			$ 45	$ 45,674,137	$ (49,113,352)	$ (3,430,321)
Conversion of Series B Preferred Stock, shares		(10,000)			33
Conversion of Series B Preferred Stock, value		$ (10)			$ 0	10
Conversion of Series I Preferred Stock, shares		(203,655)			204
Conversion of Series I Preferred Stock, value		$ (204)			$ 0	204
Conversion of Series H Preferred Stock, shares		(4,859,469)			4,049
Conversion of Series H Preferred Stock, value		$ (4,859)			$ 4	4,855
Common stock issued for services - Eurasian consulting agreement, shares					2,591
Common stock issued for services - Eurasian consulting agreement, value					$ 3	86,748		86,751
Conversion of convertible notes payable, shares					8,272
Conversion of convertible notes payable, value					$ 8	137,179		137,187
Reclassified Derivative liabilities to Additional Paid in Capital						156,251		156,251
Net loss							(696,589)	(696,588)
Ending balance, shares at Jun. 30, 2018	1	3,776,179		117	59,958
Ending balance, value at Jun. 30, 2018		$ 3,776			$ 60	46,059,384	(49,809,941)	(3,746,721)
Beginning balance, shares at Dec. 31, 2017	1	8,839,303		117	44,808
Beginning balance, value at Dec. 31, 2017		$ 8,849			$ 45	45,674,137	(49,113,352)	(3,430,321)
Net loss								(6,265,251)
Ending balance, shares at Dec. 31, 2018	1	111,697,591		119	602,826
Ending balance, value at Dec. 31, 2018		$ 111,707	$ 200,000	$ 0	$ 603	50,220,067	(55,378,603)	(4,846,226)
Correction to balance reverse split partial rounding shares, shares					(826)
Correction to balance reverse split partial rounding shares, value					$ 0			0
Issuance for Key Tax acquisition, shares		18,571,428			500,000
Issuance for Key Tax acquisition, value		$ 18,571			$ 500	1,836,250		1,855,321
Issuance of PF I shares as Bonus to Cunningham and Thompson, shares		250,000,000
Issuance of PF I shares as Bonus to Cunningham and Thompson, value		$ 250,000	$ (200,000)			(50,000)
Conversion of PF to CS shares Cunningham and Thompson, shares		(55,000,000)			82,500,000
Conversion of PF to CS shares Cunningham and Thompson, value					$ 82,500	(27,500)
Conversion of convertible notes payable, shares					16,738,687
Conversion of convertible notes payable, value					$ 16,739	771,428		788,167
Reclassified Derivative liabilities to Additional Paid in Capital						694,956		694,956
Net loss							(6,142,647)	(6,142,647)
Ending balance, shares at Jun. 30, 2019	1	325,269,019		119	100,340,687
Ending balance, value at Jun. 30, 2019		$ 325,277		$ 0	$ 100,342	$ 53,445,201	$ (61,521,250)	$ (7,650,429)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net (Loss) from continuing operations	$ (1,270,800)	$ (603,869)	$ (6,142,747)	$ (696,589)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation	22,463		39,665	70,840
Loss (gain) from disposal of fixed assets			0	(15,070)
Bad debt expense	68,049	0	68,049	0
Amortization of loan discount			522,360	434,960	$ 201,440
Change in value of derivative liability			4,295,382	(581,686)
Stock based compensation			0	86,751
Convertible note issued for conversion cost reimbursement			0	3,000
Conversion cost penalty			543,016	0
Conversion cost reimbursement	3,000	0	13,520	0
Other Income			0	0
Convertible note issued for services rendered			0	0
(Increase) decrease in:
Accounts receivable			7,249	(21,169)
Deposits			(11,721)	0
Prepaids and other assets			(6,562)	(14,100)
Increase (decrease) in:
Accounts payable			(215,846)	121,149
Accrued expenses			210,004	0
Interest payable			230,983	95,972
Taxes payable			0	(3,000)
Accrued payroll taxes			0	0
Accrued officers' salaries			250,909	0
Other liabilities - deferred revenue			155,414	0
Net cash provided by (used in) operating activities			(40,325)	(308,865)
INVESTING ACTIVITIES
Disposal (Purchase) of fixed assets			0	114,818
Net cash provided by (used in) investing activities			0	114,818
FINANCING ACTIVITIES
Due to related party			0	(6,970)
Proceeds from convertible notes payable			209,616	402,090
Proceeds from notes payable - related party			45,000	8,609
Proceeds from notes payable			0	0
Repayments of interest payable			(52,020)	0
Repayments of convertible notes payable			(96,352)	0
Repayments of notes payable			(8,162)	(117,600)
Repayments to line of credit			0	(7,048)
Net cash provided by financing activities			98,082	279,081
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			57,757	85,034
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD			118,307	85,034	85,034
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 176,064	$ 68,986	176,064	68,986	$ 118,307
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION
Cash paid during the period for Interest			52,020	43,402
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued upon conversion of notes payable			788,167	137,187
Series I Preferred Stock and common stock issued for acquisition			1,855,321	0
Conversion of preferred stock to common stock			0	5,073
Reclassification to derivative liabilities from additional paid in capital			694,956	156,252
Debt discount from derivative liabilities			$ 258,000	$ 484,590

1. Summary of Significant Accou

1. Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Nature of Operations Legacy Card Company (“Legacy”) was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, Legacy converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, Legacy merged with Cardiff Lexington Corporation (formerly Cardiff International, Inc.) (“Cardiff”, the “Company”), a publicly held corporation. Organization and Nature of Operations Legacy Card Company (“Legacy”) was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, Legacy converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, Legacy merged with Cardiff Lexington Corporation (“Cardiff”, the “Company”), a publicly held corporation. In the first quarter of 2013, it was decided to restructure Cardiff into a holding company that adopted a new business model known as "Collaborative Governance," a form of governance enabling businesses to take advantage of the power of a public company. Cardiff began targeting the acquisition of undervalued, niche companies with high growth potential, and income-producing commercial real estate properties, all designed to pay a dividend to the Company’s shareholders. The reason for this strategy was to protect the Company’s shareholders by acquiring businesses with little to no debt, seeking support with both financing and management that had the ability to offer a return to investors. Description of Business Cardiff is a holding company that adopted a new business model known as "Collaborative Governance.” To date, the Company is not aware of any other domestic holding company using the same business philosophy or governing policies. To date, Cardiff consists of the following wholly-owned subsidiaries: We Three, LLC (Affordable Housing Initiative) acquired on May 15, 2014; Romeo’s NY Pizza acquired on June 30, 2014; Edge View Properties, Inc. acquired on July 16, 2014; FDR Enterprises, Inc. acquired on August 10, 2016; merged into Repicci’s Franchise Group Refreshment Concepts, LLC acquired on August 10, 2016; Sold assets closed business Repicci’s Franchise Group, LLC acquired on August 10, 2016; Red Rock Travel Group, was acquired July31, 2018 (Discontinued operations April 1, 2019) Platinum Tax Defenders, LLC was acquired July 31, 2018 JM Enterprise 1s, Inc. (dba) Key Tax Group was acquired May 8 2019 Principles of Consolidation The consolidated financial statements include the accounts of Cardiff, and its wholly-owned subsidiaries: We Three, LLC; Romeo’s NY Pizza; Edge View Properties, Inc.; Repicci’s Franchise Group, LLC, Red Rock Travel Group (Discontinued Operations), and Platinum Tax Defenders LLC and JM Enterprise 1 (dba) Key Tax Group. All significant intercompany accounts and transactions are eliminated in consolidation. Certain prior period amounts may have been reclassified for consistency with the current period presentation. These reclassifications would have no material effect on the reported financial results. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (US GAAP) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates. Accordingly, actual results could differ from those estimates. Revenue Recognition On January 1, 2018, we adopted ASC 606, Revenue from contracts with customers (“Topic 606”) using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606. There was no impact to the opening balance of accumulated deficit or revenues for the year ended December 31, 2018, as a result of applying Topic 606. The Company applies a five-step approach in determining the amount and timing of revenue to be recognized: (1) identifying the contract with a customer, (2) identifying the performance obligations in the contract, (3) determining the transaction price, (4) allocating the transaction price to the performance obligations in the contract and (5) recognizing revenue when the performance obligation is satisfied. Substantially all of the Company’s revenue is recognized at the time control of the products transfers to the customer. The Company generates revenue from our subsidiaries primarily on a cash basis for sale of food items and monthly rentals of mobile homes. As allowed by a practical expedient in Topic 606, the entity recognizes revenue in the amount to which the entity has a right to invoice. The term between invoicing and when payment is due is not significant. Our subsidiary Repicci, generates revenues through franchise fees. Revenues from franchise fees are recognized in accordance with guidance Topic 606, as the fees are earned. One-third of the revenues are recognized within 60 days and the balance are recognized over the life of the franchise agreement, which can be up to 15 years. Our subsidiaries Platinum Tax Defenders and Key Tax generates revenue from services provided in the tax resolution space. Revenue is recognized once services have been completed, based on the contract terms. Our segmented revenue is disclosed more fully in our consolidated financial statements, see Footnote 15 for further details. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Accounts Receivable Accounts receivable is reported on the balance sheet at gross amounts due to the Company. Management closely monitors outstanding accounts receivable and charges off to expense any balances that are determined to be uncollectible. As of June 30, 2019 and December 31, 2018, the Company had accounts receivable of $267,319 and $64,345, respectively. Accounts receivables are primarily generated from our subsidiaries in their normal course of business. Inventory Inventory consists of finished goods purchased, which are valued at the lower of cost or net realizable value, with cost being determined on the first-in, first-out (FIFO) method. The Company periodically reviews historical sales activity to determine potentially obsolete items and also evaluates the impact of any anticipated changes in future demand. Property and Equipment Property and equipment are carried at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation and amortization of property and equipment is provided using the straight-line method for financial reporting purposes at rates based on the following estimated useful lives: Classification Useful Life Equipment, furniture and fixtures 5 - 7 years Leasehold improvements 10 years or lease term, if shorter During the six months ended June 30, 2019 and the year ended December 31, 2018, depreciation and amortization expense was $39,665 ($28,347 is included in Cost of Goods Sold) and $80,165 ($57,468 is included in Cost of Goods Sold), respectively. Goodwill and Other Intangible Assets Goodwill and indefinite-lived brands are not amortized, but are evaluated for impairment annually or when indicators of a potential impairment are present. Our impairment testing of goodwill is performed separately from our impairment testing of indefinite-lived intangibles. The annual evaluation for impairment of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. During the six months ended June 30, 2019 and the year-ended December 31, 2018, the company had Goodwill impairment of $-0- and $1,459,725, respectively, related to its acquisitions Red Rock Travel Group. The Company based this decision on impairment testing off the underlying assets, expected cash flows, decreased asset value and other factors. Valuation of long-lived assets In accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 360-10-5, “ Impairment or Disposal of Long-Lived Assets Valuation of Derivative Instruments Financial Accounting Standards Board (“FASB”) ASC 815-10, Derivatives and Hedging (“ASC 815-10”) For option based simple derivative financial instruments, the Company uses the Lattice Binomial option pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records a “beneficial conversion feature” (“BCF”) and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid in capital) and amortized to interest expense over the life of the debt. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the Consolidated Balance Sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level Input Definition Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management's best estimate of what market participants would use in pricing the asset or liability at the measurement date. The following table presents certain investments and liabilities of the Company’s financial assets measured and recorded at fair value on the Company’s Consolidated Balance Sheets on a recurring basis and their level within the fair value hierarchy as of June 30, 2019 and December 31, 2018. Level 1 Level 2 Level 3 Total Fair Value of Derivative Liability – $ – $ – $ 6,865,677 $ 6,865,677 Level 1 Level 2 Level 3 Total Fair Value of Derivative Liability – $ – $ – $ 1,870,625 $ 1,870,625 Stock-Based Compensation – Employees The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations. Stock-Based Compensation – Non Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB ASC (“Sub-topic 505-50”). Income Taxes Income taxes are determined in accordance with ASC Topic 740, “Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the six month period ended June 30, 2019 and year ended December 31, 2018 the Company did not have any interest and penalties associated with tax positions. As of June 30, 2019 and December 31, 2018, the Company did not have any significant unrecognized uncertain tax positions. Earnings (Loss) per Share FASB ASC Subtopic 260, Earnings Per Share The following table sets forth the computation of basic and diluted earnings per common share for the six months ended June 30, 2019 and the year ended December 31, 2018. During a period of net loss, all potentially dilutive securities are anti-dilutive. Accordingly, for the six months ended June 30, 2019 and December 31, 2018 potentially dilutive securities have been excluded from the computations since they would be anti-dilutive. However, these dilutive securities could potentially dilute earnings per share in the future (weighted average reflected post 1500:1 reverse stock split for the December 31, 2018 period): For the Six months and year ended June 30, 2019 December 31, 2018 Numerator: Net (loss) $ (6,142,747 ) $ (6,265,251 ) Denominator: Weighted-average shares outstanding 155,129,015 602,038 Basic (loss) per share $ (0.01 ) $ (0.01 ) This does not include the potential dilutive effect if all exercisable warrants were exercised or conversions of convertible notes and convertible preferred stock as described below as of June 30, 2019: Principal and Interest conversion 613,794,780 Warrants 8,749,287 Preferred Stock conversion 179,106,727 Total 801,6550,794 Going Concern The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of June 30, 2019, the Company had shareholders’ deficit of $7,650,429. The accompanying consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. As a result, the Company’s independent registered public accounting firm, in its report on the Company’s June 30, 2019 consolidated financial statements, has raised 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 the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations. Recently Issued Accounting Pronouncements Adoption of ASU 2016-02, Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (ASU 2016-02). Under ASU No. 2016-2, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. ASU No. 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, The Company adopted this standard on January 1, 2019 using the modified retrospective method. The new standard provides a number of optional practical expedients in transition. The Company elected the ‘package of practical expedients’, which permitted the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs; and all of the new standard’s available transition practical expedients. On adoption, the Company recognized a right of use asset of $381,088, operating lease liabilities of $381,088 with a cumulative effect adjustment to accumulated deficit of $35,096, based on the present value of the remaining minimum rental payments under current leasing standards for its existing operating lease. The new standard also provides practical expedients for a company’s ongoing accounting. The Company elected the short-term lease recognition exemption for its leases. For those leases with a lease term of 12 months or less, the Company will not recognize ROU assets or lease liabilities. In May 2017, the FASB issued ASU No. 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting”, Recent accounting pronouncements not yet adopted In June 2016, the FASB amended guidance related to impairment of financial instruments as part of ASU 2016-13 Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which will be effective January 1, 2020. The guidance replaces the incurred loss impairment methodology with an expected credit loss model for which a Group recognizes an allowance based on the estimate of expected credit loss. The Company does not expect that the adoption of the standard to have an impact on the Company’s consolidated financial statements. Other pronouncements issued by the FASB or other authoritative accounting standards groups with future effective dates are either not applicable or are not expected to be significant to the Company’s financial position, results of operations or cash flows.

2. Discontinued Operations

2. Discontinued Operations	6 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
2. Discontinued Operations	2. DISCONTINUED OPERATIONS In April 2019, the Company discontinued operating Red Rock Travel Group due to continuing operating losses.

3. Acquisitions

3. Acquisitions	6 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
3. Acquisitions	3. ACQUISITIONS JM Enterprise 1 (dba) Key Tax Group JM Enterprise 1, Inc. (d.b.a. Key Tax Group) The preliminary purchase price allocation of the net assets acquired are as follows: Key Tax Fair Value Cash $ 35,991 Accounts receivable 189,200 Other assets 11,622 Property and equipment 2,596 Goodwill 1,463,281 Liabilities (371,778 ) Total $ 1,330,912 Additionally, Cardiff has allocated a Preferred “G1” Class Series for potential investors – 10,000,000 shares authorized, par value $0.001 per share with the following rights and privileges no - voting rights, converts to common stock at a ratio of 1 share preferred to 1.25 shares common. Series G1 stock cannot be diluted due to actions taken by the Company, BOD and/or its shareholders.

4. Accrued Expenses

4. Accrued Expenses	6 Months Ended
	Jun. 30, 2019
Payables and Accruals [Abstract]
ACCRUED EXPENSES	4. ACCRUED EXPENSES As of June 30, 2019, and December 31, 2018, the Company had accrued expenses of $1,731,353 and $1,310,074, respectively, consisted of the following: June 30, December 31, 2019 2018 Accrued salaries – related party 997,909 747,000 Accrued expenses – other 733,444 563,074 Total 1,731,353 1,310,074.0

5. Plant and Equipment, Net

5. Plant and Equipment, Net	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
PLANT AND EQUIPMENT, NET	5. PLANT AND EQUIPMENT, NET Plant and equipment, net as of June 30, 2019 and December 31, 2018 was $336,311 and $381,301, respectively, consisting of the following: June 30, December 31, 2019 2018 Furniture, fixture and equipment $ 546,002 $ 715,466 Leasehold improvements 136,069 161,166 Total 682,071 876,632 Less: accumulated depreciation (399,262 ) (495,331 ) Plant and equipment, net $ 282,409 $ 381,301 During the three and six months ended June 30, 2019, depreciation expense was $22,463 and $39,665, respectively. The Company accounts for depreciation as a separate item in the operational expense of $11,318 and $6,581 respectively and included $15,391 and $28,347, respectively in depreciation in cost of goods sold.

6. Land

6. Land	6 Months Ended
	Jun. 30, 2019
Real Estate [Abstract]
LAND	6. LAND As of June 30, 2019 and December 31, 2018, the Company had land of $603,000 located in Salmon, Idaho with area of approximately 30 acres, which was in connection with the acquisition of Edge View Properties, Inc. in July 2014. The Company issued 241,199 shares of Series E Preferred Stock as consideration for this acquisition. Based on the price of $2.50 per share, the acquisition consideration represents a $603,000 valuation. The land is currently vacant and is expected to be developed into residential community. The value of the land is not subject to be depreciated.

7. Line of Credit

7. Line of Credit	6 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
LINE OF CREDIT	7. LINE OF CREDIT As of June 30, 2019 and December 31, 2018, The Company had balance of $1,999 and $1,999, respectively. During the six months ended June 30, 2019, total cash advanced amounted to $-0- and cash payment made was $-0-.

8. Related Party Transactions

8. Related Party Transactions	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	8. RELATED PARTY TRANSACTIONS Due to Officers and Officer Compensation During the six months ended June 30, 2019 and December 31, 2018, the Company borrowed a total of $30,176 and $-0-, respectively to related parties. The Company borrows funds from Daniel Thompson, who is a Shareholder and Officer of the Company. The terms of repayment stipulate the unsecured loans are due 24 months from issuance or on demand, at an annual interest rate of six percent. As of June 30, 2019 and December 31, 2018, the Company had $137,816 and $77,640 due (included in due to officers and shareholders on the consolidated financial statements) to Daniel Thompson, respectively. In addition, the Board of Directors of the Company approved to increase Daniel Thompson’s compensation to $25,000 per month from $20,000 effective January 1, 2017. Accordingly, a total salary of $150,000 and $300,000 were accrued and reflected as an expense to Daniel Thompson during the six months ended June 30, 2019 and the year ended December 31, 2018, respectively. The accrued salaries payable to Daniel Thompson was $422,500 and $317,500 as of June 30, 2019 and December 31, 2018, respectively. The Company had an employment agreement with the Chief Operating Officer, Mr. Roberts, whereby the Company provided for compensation of $10,000 per month effective in June 2016. Effective May 2019, the Company and Roberts entered a Allonge Addendum Employment Agreement whereby Roberts accepted and agreed to a $5,000 cash settlement and accrued and future salaries would be stock only. A total salary of $60,000 and $120,000 were accrued and reflected as an expense during the six months ended June 30, 2019 and the year ended December 31, 2018, respectively. The total balance due to Mr. Roberts for accrued salaries at June 30, 2019 and December 31, 2018 were $162,000 and $107,000, respectively balance due in preferred “B” stock at $0.50 per share. The Board of Directors of the Company approved to increase Chief Executive Officer, Mr. Cunningham’s compensation to $25,000 per month from $15,000 effective January 1, 2017. A total salary of $150,000 and $300,000 were accrued and reflected as an expense during the six months ended June 30, 2019 and the year ended December 31, 2018, respectively. The accrued salaries payable to Mr. Cunningham was $417,500 and $322,500 as of June 30, 2019 and December 31, 2018, respectively. Notes Payable – Related Party The Company has entered into several unsecured loan agreements with related parties (see below; Footnote 9, Notes Payable – Related Party; and Footnote 10 Convertible Notes Payable – Related Party). Preferred Stock - During the year ended December 31, 2018, the Company agreed to issue 125,000,000 preferred I shares each to Mr. Thompson and Mr. Cunningham, which were reflected as preferred shares to be issued on the consolidated financial statements at a total cost of stock compensation of $200,000. During the six months ended June 30, 2019, the shares were issued. During the six months ended June 30, 2019, Mssrs. Thompson and Cunningham collectively converted 55,000,000 preferred I shares for 82,500,000 shares of restricted common shares.

9. Notes Payable

9. Notes Payable	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
NOTES PAYABLE	9. NOTES PAYABLE For the six months ended June 30, 2019, the company received $-0- cash proceeds, from notes payable and repaid $-0- in cash. Notes payable at June 30, 2019 and December 31, 2018 are summarized as follows: June 30, December 31, 2019 2018 Loans Payable Unrelated Party $ 458,207 $ 665,488 Notes Payable – Unrelated Party 10,989 10,989 Notes Payable – Related Party 360,989 265,242 Total 830,185 941,719 Current portion (830,185 ) (941,719 ) Long-term portion $ – $ – Loans and Notes Payable – Unrelated Party On March 12, 2009, the Company entered into a preferred debenture agreement with a shareholder for $20,000. The note bore interest at 12% per year and matured on September 12, 2009. In conjunction with the preferred debenture, the Company issued 2,000,000 warrants to purchase its Common Stock, exercisable at $0.10 per share and expired on March 12, 2014. As a result of the warrants issued, the Company recorded a $20,000 debt discount during 2009 which has been fully amortized. The Company assigned all of its receivables from consumer activations of the rewards program as collateral on this debenture. On March 24, 2011, the Company amended the note and the principal balance was reduced to $15,000. The Company was due to pay annual principal payments of $5,000 plus accrued interest beginning March 12, 2012. On July 20, 2011, the Company repaid $5,000 of the note. No warrants had been exercised before the expiration. As of June 30, 2019, the Company is in default on this debenture. The balance of the note was $10,549 at June 30, 2019. As of June 30, 2019, the Company had lease payable of $23,988 in connection with two capital leases on two Mercedes Sprinter Vans for the ice cream section and two auto loans related to our pizza business. There are purchase options at the end of all lease terms that are based on the fair market value of the vans at the time. The leases are not in default at the current time. Notes payable to unrelated party of $31,820 was due to the auto loans for the vehicles used in the Pizza restaurants and Repicci’s Group and for daily operations. The loans carry interest from 0% to 6% interest and are not currently in default. The balance in notes payable to unrelated parties of $402,399, were assumed in connection the acquisition of Red Rock Travel. Notes Payable – Related Party On September 7, 2011, the Company entered into a Promissory Note agreement (“Note 3”) with a related party for $50,000. Note 1 bears interest at 8% per year and matures on September 7, 2016. Interest is payable annually on the anniversary of Note 3, and the principal and any unpaid interest will be due upon maturity. In conjunction with Note 3, the Company issued 2,500,000 shares of its Common Stock to the lender. As a result of the shares issued in conjunction with Note 1, the Company recorded a $50,000 debt discount during 2011. The balance of Note 3, net of debt discount, was $50,000 and $50,000 at June 30, 2019 and December 31, 2018, respectively. Note 3 is currently in default. On November 17, 2011, the Company entered into a Promissory Note agreement (“Note 3-1”) with a related party for $50,000. Note 2 bears interest at 8% per year and matures on November 17, 2016. Interest is payable annually on the anniversary of Note 3-1, and the principal and any unpaid interest will be due upon maturity. In conjunction with Note 3-1, the Company issued 2,500,000 shares of its Common Stock to the lender. As a result of the shares issued in conjunction with Note 3-1, the Company recorded a $50,000 debt discount during 2011. The balance of Note 3-1, net of debt discount, was $50,000 and $50,000 at June 30, 2019 and December 31, 2018, respectively. Note 3-1 is currently in default. The Company borrows funds from Officers of our subsidiaries from time to time. The terms of repayment stipulate the unsecured loans are due demand, at no interest. As of June 30, 2019 and December 31, 2018, the Company had $260,989 and $215,989 due respectively.

10. Convertible Notes Payable

10. Convertible Notes Payable	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	10. CONVERTIBLE NOTES PAYABLE Certain of the Company’s issued Convertible Notes include anti-dilution provisions that allow for the adjustment of the conversion price. The Company considered the guidance provided by the FASB in “ Determining Whether an Instrument Indexed to an Entity’s Own Stock As of June 30, 2019, the company received $50,000 net cash proceeds, from convertible notes. The Company recorded amortization of debt discount of $522,360 and $201,440 related to convertible notes, during the six months ended June 30, 2019 and the year ended December 31, 2018, respectively. Convertible notes at June 30, 2019 and December 31, 2018 are summarized below: June 30, December 31, Convertible Notes Payable – Unrelated Party $ 2,111,248 $ 2,026,800 Convertible Notes Payable – Related Party 165,000 165,000 Discount on Convertible Notes Payable - Unrelated Party (1,066,205 ) (201,024 ) Total $ 1,210,043 $ 1,990,775 Current Portion 962,084 950,775 Long-Term Portion $ 83,009 $ 1,040,000 * Issuance Maturity Rate Default 12/31/2018 Principal Balance 2019 Add Principal 2019 Principal Conversions 2019 Interest Converted Shares issued upon conversion 2019 2019 Principal Paid with Cash 2019 interest paid in Cash 6/30/19 Principal Balance Total Interest expense for Six Month Ended 6/30/2019 Accrued Interest as of 6/30/2019 Conversion price R 8/21/2008 8/21/2009 12% Y 150,000 – – 150,000 9,050 195,658 Short Term R 3/11/2009 4/29/2014 12% Y 15,000 – – 15,000 905 18,570 Short Term 2/9/2016 2/9/2017 20% Y 8,485 – – 8,485 853 6,635 $.03 per share or 50% of market 10/28/2016 10/28/2017 20% Y 25,000 – – 25,000 2,514 13,391 $.03 per share or 50% of market 3/8/2016 3/8/2017 20% Y 1,500 – – 1,500 151 3,389 $.03 per share or 50% of market 9/12/2016 9/12/2017 20% Y 80,000 – – 80,000 8,044 44,866 $.03 per share or 50% of market 1/24/2017 1/24/2018 20% Y 55,000 – – 55,000 5,531 26,807 $.25 per share or 50% of market 1/27/2017 1/27/2018 20% Y 2,698 1,500 (4,198 ) (9,225 ) 1,250,000 – 135 1,060 $.25 per share or 50% of market 2/21/2017 2/21/2018 20% Y 25,000 1,500 (18,770 ) 4,231,176 7,730 1,641 10,929 $.25 per share or 50% of market 3/16/2017 3/16/2018 20% Y 40,000 – – 40,000 4,022 18,379 $.25 per share or 50% of market 4/6/2017 4/6/2018 20% Y 31,997 – (31,997 ) (2,908 ) 1,695,400 – 1,600 11,805 $.25 per share or 50% of market 4/21/2017 4/21/2018 18% Y 172,000 (89,410 ) (2,984 ) 3,969,066 82,590 4,872 22,763 $.30 per share or 60% of the lowest trading price for 10 days 11/27/2017 11/27/2018 12% Y – (119 ) 26,630 – – – 60% of the lowest trading or bid (whichever is lower) price for 20 days 1/19/2018 1/19/2019 24% Y 83,500 (35,428 ) – 358,333 48,072 4,359 13,857 60% of the lowest trading price for 20 days 3/29/2018 3/29/2019 24 % Y 25,100 (25,100 ) – 112,844 – – 762 60% of the lowest trading price for 15 days 4/9/2018 4/9/2019 10% Y 130,206 (2,515 ) – 72,901 127,691 10,939 22,326 40% discount on the lowest trading price for previous 25 days 7/10/2018 1/10/2021 12% N 1,040,000 – $ (140,000 ) $ (52,020 ) 900,000 56,100 11,016 $0.04/ share or 40% of the lowest bid price for prior 21 days 2/21/2019 1/10/2021 12% N – 56,616 – 56,616 3,416 3,416 7/19/2018 12/31/2018 8% Y – (1,653 ) – – – 60% of the lowest trading price for 10 days 7/19/2018 12/31/2018 8% Y – – – – – 60% of the lowest trading price for 10 days 8/13/2018 2/13/2019 12% Y 78,314 (3,367 ) 78,314 5,913 8,616 $0.004/ share or 60% of the lowest trading price for prior 21 days 8/10/2017 1/27/2018 15% Y 20,000 – 20,000 1,761 3,849 $.25 per share or 50% of market 12/10/2018 12/10/2019 8% N 108,000 – 108,000 4,344 4,593 60% of the lowest trading price for 10 days 12/5/2018 12/5/2019 8% N 100,000 (17,750 ) (724 ) 5,022,337 82,250 3,663 3,224 55% of the lowest trading price for 15 days 5/10/2019 5/10/2020 8% N – 150,000 – 150,000 3,033 3,033 55% of the lowest trading price for 15 days 5/22/2018 5/22/2019 20% Y 40,000 40,000 4,022 8,178 75% of the lowest closing ask price for the three prior trading days 8/9/2018 8/9/2019 30% N 100,000 100,000 15,083 27,083 70% of the lowest closing ask price for the three prior trading days 9/13/2018 9/13/2019 30% N 50,000 50,000 7,542 12,083 70% of the lowest closing ask price for the three prior trading days 9/13/2018 9/13/2019 30% N 50,000 50,000 7,542 12,083 70% of the lowest closing ask price for the three prior trading days * R = Related Party Convertible Notes Payable $ 2,266,800 $ 209,616 $ (225,168 ) $ (20,980 ) 16,738,687 $ (140,000 ) $ (52,020 ) $ 2,111,248 $ 157,079 $ 294,142 Summary Convertible Notes Payable - Related Party $ 165,000 $ – $ – $ – – $ – $ – $ 165,000 $ 9,955 $ 214,228 Total $ 2,431,800 $ 209,616 $ (225,168 ) $ (20,980 ) 16,738,687 $ (140,000 ) $ (52,020 ) $ 2,276,248 $ 167,034 $ 508,370 * R = Related Party The Company entered into a new Convertible note in May 2019 for a total of $150,000. The note is due in 12 months, has 8% interest rate and is convertible after six months at 55% of the lowest trading price for 15 days.

11. Fair Value Measurement

11. Fair Value Measurement	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	11. FAIR VALUE MEASUREMENT The Company adopted the provisions of Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) on January 1, 2008. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. Upon adoption of ASC 825-10, there was no cumulative effect adjustment to beginning retained earnings and no impact on the consolidated financial statements. The carrying value of the Company’s cash and cash equivalents, accounts receivable, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of June 30, 2019 and December 31, 2018, the Company did not have any items that would be classified as level 1 or 2 disclosures. The Company recognizes its derivative liabilities as level 3 and values its derivatives using the methods discussed. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed are that of volatility and market price of the underlying common stock of the Company. As of June 30, 2019 and December 31, 2018, the Company did not have any derivative instruments that were designated as hedges. The derivative liability as of June 30, 2019, in the amount of $6,865,667 has a level 3 classification. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the six months ended June 30, 2019: Derivative Liability, December 31,2018 $ 1,870,625 Financial instruments issued containing derivatives 1,394,616 Settlement of derivative liability upon conversion (694,956 ) Mark to market adjustment (4,2955,382 ) Derivative Liability, June 30, 2019 $ 6,865,667 Net loss for the period included mark-to-market adjustments relating to the liabilities held during the six-month periods ended June 30, 2019 and 2018 in the amounts of $(4,295,382) and a gain of $581,687, respectively. The valuation of the derivative liabilities attached to the convertible debt was arrived at through the use of the Lattice Bi-nominal Option Pricing Model and the following assumptions: For the period ended June 30, 2019 December 31, 2018 Volatility 801.74%-820.86% 182.91%-636.13% Risk-free interest rate 1.72%-2.72% 2.13% -2.72% Expected term .45 – 2.41 .04 - 5.14

12. Capital Stock

12. Capital Stock	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
CAPITAL STOCK	12. CAPITAL STOCK Series I Preferred Stock During the six months ended June 30, 2019, the Company issued 250,000,000 shares of Series I Preferred Stock to officers of the Company, which were granted during year ended December 31, 2018. See Note 8, for more details. Common Stock During the six months ended June 30, 2019, the Company issued 16,738,687 shares for conversion of convertible notes payable (see Footnote 9), 82,500,00 shares for conversion of Preferred I shares, 500,000 shares issued related to acquisition of Key Tax. and cancelled (826) to adjust partial shares as part of the 1:1500 share reverse stock split.

13. Commitments and Contingenci

13. Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	13. COMMITMENTS AND CONTINGENCIES The Company has an employment agreement, renewed May 15, 2014, with the Chairman, Mr. Thompson amended on January 1, 2017 through December 31, 2021, whereby we provide for compensation of $25,000 per month. The Company has an employment agreement with the Chief Executive Officer, Mr. Cunningham, amended on January 1, 2017 through December 31, 2021, whereby we provide for compensation of $25,000 per month. The Company has an employment agreement with the Chief Operating Officer, Mr. Roberts, effective June 2016 through June 2020, whereby we provide for compensation of $10,000 per month. The Company has employment agreements for Chief Executives of subsidiaries Platinum Tax Defenders The agreement for Platinum Tax Defenders is a base salary of $20,000 per month, with additional annual bonuses and stock awards based on performance. There are no other stock option plans, retirement, pension, or profit-sharing plans for the benefit of our sole officers and directors other than as described above. Leases The Company’s subsidiary Platinum Tax Defenders has an operating lease for an office sub-lease in Simi Valley, California with an initial term of 38 months. Base monthly rent is approximately $4,000 per month plus net operating expenses. A deposit equal to one-month rent was paid and the commencement of the lease. The lease can be extended for a two-year period at same amount of increase in the original lease (3%), at the option of the original lessee. The lease contains variable lease payments for non-rental occupancy expenses. These non-lease components were not included in the determination of the right of use asset and lease liability as part of the transition to ASC 842 due to the practical expedients elected by the Company. Additionally, the Company’s subsidiary Romeo Pizza has an operating lease for its restaurant at Johns Creek, Georgia with an initial term of 65 months and renewed on January 1, 2019 for an additional 120 months. Base monthly rent is approximately $4,629 per month plus net operating expenses. A deposit of $6,000 was paid and the commencement of the lease. The current lease renewal does not currently contain an extension provision. The lease contains variable lease payments for non-rental occupancy expenses. These non-lease components were not included in the determination of the right of use asset and lease liability as part of the transition to ASC 842 due to the practical expedients elected by the Company. The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. The Company used an estimated incremental borrowing rate of 15% to estimate the present value of the right of use liability. The Company has right-of-use assets of $381,088, operating lease liabilities of $381,088 as of June 30, 2019. Operating lease expense for the six months ended June 30, 2019 was $25,886. The company had cash used in operating activities related to leases of $35,086 during the six months ended June 30, 2019. These leases have a remaining term of 2.5 years and 9.75 years. The following table provides the maturities of lease liabilities at June 30, 2019: Maturity of Lease Liabilities at June 30, 2019 2019 $ 51,773 2020 106,096 2021 108,705 2022 67,431 2023 60,124 2024 and thereafter 319,144 Total future undiscounted lease payments 713,272 Less: Interest (302,693 ) Present value of lease liabilities $ 381,088 The Company’s other subsidiaries also maintain short-term lease agreements for office space. Total rent expense for these rentals was $78,161 for the six months ended June 30, 2019. Total rent expense for the six months ended June 30, 2018 was $71,274.

14. Warrants

14. Warrants	6 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
WARRANTS	14. WARRANTS Pursuant to the same consulting agreement, dated February 10, 2017, in addition to the 800,000 shares of common stock, the Company agreed to grant total 800,000 warrants to the consultant for consulting services related to marketing and business development and are exercisable on the grant date and expire in three years. The initial allotment of 200,000 warrants were granted during the first quarter of 2017. The second allotment of 200,000 warrants were granted during the second quarter of 2017. The third allotment of 200,000 warrants were granted during the third quarter of 2017. The fourth allotment of 200,000 warrants were granted during the fourth quarter of 2017. The Company determined that the warrants were tainted and therefore the carrying value represents an embedded derivative instrument that meets the requirements for liability classification under ASC 815. As a result, the fair value of the derivative financial instrument in the note is reflected in the Company’s balance sheet as a liability. The fair value of the derivative financial instrument of the warrants were measured using the Black-Scholes valuation model at the grant dates of the agreement (February 10, 2017, May 10, 2017, August 10, 2017 and December 10, 2017.) and will do so again on each subsequent balance sheet date. Any changes in the fair value of the derivative financial instruments are recorded as non-operating, non-cash income or expense at each balance sheet date. The derivative liabilities will be reclassified into additional paid in capital upon conversion. On April 21, 2017, the Company entered into a Securities Purchase Agreement with an unrelated entity, pursuant to which the purchasers agreed to pay the Company an aggregate of up to $600,000 for an aggregate of up to 660,000 in Principal Amount of Notes. The first tranche of $330,000 was closed simultaneously (“Note 13-1”). The proceeds of $300,000, net of $30,000 Original Issuance Discount, was received by the Company. In addition, in connection with this Securities Purchase Agreement, the Company granted purchasers 2,357,143 warrants with exercise price of $0.14 per share (“Warrants A”), 1,885,715 warrants with exercise price of $0.175 per share (“Warrants B”) and 1,571,429 warrants with exercise price of $0.21 per share (“Warrants C”). Warrants A, B and C are exercisable on the grant date and expire in three years, each of which represents 100% of the Principal Amount at the Closing divided by the respective exercise price. During the year ended December 31, 2018, the Company entered into a note agreement for $1,040,000, as part of the note agreement the Company agreed to issue the noteholder warrants exercisable for 4,000,000 shares of common stock with a term of eight years, at an exercise price of $0.04. The terms also include a full-ratchet anti-dilution protection provision and therefore the Company has deemed them to be a derivative liability. Initial Valuation for Year Ended 12.31.18 89,359 Ending Value 12.31.18 3,795 Change in Valuation for six months ended 6.30.19 6,015 Ending Value 6.30.19 9,810 The table below sets forth the assumptions for Black-Scholes valuation model on each initial date and December 31, 2018. Year Ended Volatility 213% - 494% Risk-free interest rate 0.147 – 0.269 Expected term 2.11 – 2.53 Accordingly, the Company recorded warrant expenses of $6,015 for the six months ended June 30, 2019 and $133,123 during the year ended December 31, 2018 . The following tables summarize all warrant outstanding as of June 30, 2019 and the related changes during this period. The warrants expire three to eight years from grant date, which as of June 30, 2019 is 0.62 – 7.03 years. The intrinsic value of the warrants as of June 30, 2019 was $-0-. Number of Weighted Stock Warrants Balance at January 1, 2019 6,614,287 $ 0.21 Granted – – Exercised – – Expired – – Balance at June 30, 2019 6,614,287 0.21 Warrants Exercisable at June 30, 2019 6,614,287 $ 0.21

15. Segment Reporting

15. Segment Reporting	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
SEGMENT REPORTING	15. SEGMENT REPORTING The Company has six reportable operating segments as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information The mobile home lease segment establishes mobile home business as an option for a homeowner wishing to avoid large down payments, expensive maintenance costs, monthly mortgage payments and high property taxes. If bad credit is an issue preventing people from purchasing a traditional house, the Company will provide a financial leasing option with "0" interest on the lease providing a "lease to own" option for their family home. The Company-owned Pizza Restaurant segment includes sales and operating results for all Company-owned restaurants. Assets for this segment include equipment, furniture and fixtures for the Company-owned restaurants. Repicci’s Group offers franchisees for the operation of “Repicci’s Italian Ice” franchises. These franchised stores specialize in the distribution of nonfat frozen confections. The number of franchise agreements in force as of June 30, 2019 was forty-five (45), seven (7) new state of the art “mobile” units. Platinum Tax Defenders provides tax resolution services to individuals and companies that have federal and state tax liabilities. The company collects fees based on efforts to negotiate and assist in the settlement of outstanding tax debts. Red Rock Travel Group was a travel services company that provided discounted travel packages. The packages are marketed in conjunction with interval ownership properties and the company earns fees for scheduling the client visits and commissions on travel packages sold. As of April 1, 2019, this entity is reflected as a discontinued operation. For the three month period ended June 30, 2019 June 30, 2018 Revenues: Revenues We Three $ 43,500 We Three $ 47,386 Romeo’s NY Pizza 167,349 Romeo’s NY Pizza 156,719 Repicci's Group 89,133 Repicci's Group 356,758 Platinum Tax 777,350 Platinum Tax – Key Tax 123,951 Key Tax – Other – Other – Consolidated revenues $ 1,201,283 Consolidated revenues $ 560,863 Cost of Sales: Cost of Sales: We Three $ 54,456 We Three $ 75,089 Romeo’s NY Pizza 118,568 Romeo’s NY Pizza 114,391 Repicci's Group 81,149 Repicci's Group 198,575 Platinum Tax 236,560 Platinum Tax – Key Tax 146,306 Key Tax – Other – Other – Consolidated cost of sales $ 637,040 Consolidated cost of sales $ 376,869 Income (Loss) before taxes Income (Loss) before taxes We Three $ (76,430 ) We Three $ (27,410 ) Romeo’s NY Pizza 14,553 Romeo’s NY Pizza 25,723 Repicci’s Group (2,164 ) Repicci’s Group 142,670 Platinum Tax 59,833 Platinum Tax – Key Tax (52,892 ) Key Tax – Others (1,213,700 ) Others (744,852 ) Consolidated gain/(loss) before taxes $ (1,270,800 ) Consolidated gain/(loss) before taxes $ (603,869 ) For the six month period ended June 30, 2019 June 30, 2018 Revenues: Revenues: We Three $ 96,378 We Three $ 98,663 Romeo’s NY Pizza 315,146 Romeo’s NY Pizza 304,015 Repicci's Group 121,760 Repicci's Group 426,764 Platinum Tax 1,404,577 Platinum Tax – Key Tax 123,951 Key Tax – Other (0 ) Other – Consolidated revenues $ 2,061,812 Consolidated revenues $ 829,442 Cost of Sales: Cost of Sales: We Three $ 121,619 We Three $ 113,488 Romeo’s NY Pizza 228,591 Romeo’s NY Pizza 212,847 Repicci's Group 120,769 Repicci's Group 280,730 Platinum Tax 439,693 Platinum Tax – Key Tax 146,306 Key Tax – Other – Other – Consolidated cost of sales $ 1,056,978 Consolidated cost of sales $ 595,922 Income (Loss) before taxes Income (Loss) before taxes We Three $ (96,536 ) We Three $ (17,218 ) Romeo’s NY Pizza 19,351 Romeo’s NY Pizza 27,750 Repicci’s Group (18,292 ) Repicci’s Group 85,976 Platinum Tax 89,461 Platinum Tax (793,097 ) Key Tax (52,892 ) Key Tax – Others (6,083,838 ) Others – Consolidated gain/(loss) before taxes $ (6,142,747 ) Consolidated gain/(loss) before taxes $ (696,589 ) As of As of June 30, 2019 December 31, 2018 Assets: Assets: We Three $ 289,797 We Three $ 318,285 Romeo’s NY Pizza 72,175 Romeo’s NY Pizza 108,908 Repicci’s Group 79,375 Repicci’s Group 169,030 Platinum Tax 123,479 Platinum Tax 60,578 Key Tax – Key Tax – Others 5,207,620 Others 2,684,265 Combined assets $ 5,772,446 Combined assets $ 3,341,066

16. Subsequent Events

16. Subsequent Events	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	16. SUBSEQUENT EVENTS Stock Issuances: In August 2019 the Company entered into a letter of intent to acquire the net assets constituting the business of Acela Biomedical, LLC, for a combination of $15 Million in Preferred Stock and $15 Million in cash. Consummation of the acquisition is conditional upon successful completion of due diligence and transfer of purchase consideration. Subsequent to June 30, 2019 the Company issued 86,292,777 shares of common stock in connection with conversion of convertible debt. Subsequent to June 30, 2019, the Company entered into a Convertible Promissory Note agreement with Power UP Lending Group, LTD., for $73,500. An addendum

1. Summary of Significant Acc_2

1. Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Organization and Nature of Operations	Organization and Nature of Operations Legacy Card Company (“Legacy”) was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, Legacy converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, Legacy merged with Cardiff Lexington Corporation (“Cardiff”, the “Company”), a publicly held corporation. In the first quarter of 2013, it was decided to restructure Cardiff into a holding company that adopted a new business model known as "Collaborative Governance," a form of governance enabling businesses to take advantage of the power of a public company. Cardiff began targeting the acquisition of undervalued, niche companies with high growth potential, and income-producing commercial real estate properties, all designed to pay a dividend to the Company’s shareholders. The reason for this strategy was to protect the Company’s shareholders by acquiring businesses with little to no debt, seeking support with both financing and management that had the ability to offer a return to investors.
Description of Business	Description of Business Cardiff is a holding company that adopted a new business model known as "Collaborative Governance.” To date, the Company is not aware of any other domestic holding company using the same business philosophy or governing policies. To date, Cardiff consists of the following wholly-owned subsidiaries: We Three, LLC (Affordable Housing Initiative) acquired on May 15, 2014; Romeo’s NY Pizza acquired on June 30, 2014; Edge View Properties, Inc. acquired on July 16, 2014; FDR Enterprises, Inc. acquired on August 10, 2016; merged into Repicci’s Franchise Group Refreshment Concepts, LLC acquired on August 10, 2016; Sold assets closed business Repicci’s Franchise Group, LLC acquired on August 10, 2016; Red Rock Travel Group, was acquired July31, 2018 (Discontinued operations April 1, 2019) Platinum Tax Defenders, LLC was acquired July 31, 2018 JM Enterprise 1s, Inc. (dba) Key Tax Group was acquired May 8 2019
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Cardiff, and its wholly-owned subsidiaries: We Three, LLC; Romeo’s NY Pizza; Edge View Properties, Inc.; Repicci’s Franchise Group, LLC, Red Rock Travel Group (Discontinued Operations), and Platinum Tax Defenders LLC and JM Enterprise 1 (dba) Key Tax Group. All significant intercompany accounts and transactions are eliminated in consolidation. Certain prior period amounts may have been reclassified for consistency with the current period presentation. These reclassifications would have no material effect on the reported financial results.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (US GAAP) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates. Accordingly, actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition On January 1, 2018, we adopted ASC 606, Revenue from contracts with customers (“Topic 606”) using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606. There was no impact to the opening balance of accumulated deficit or revenues for the year ended December 31, 2018, as a result of applying Topic 606. The Company applies a five-step approach in determining the amount and timing of revenue to be recognized: (1) identifying the contract with a customer, (2) identifying the performance obligations in the contract, (3) determining the transaction price, (4) allocating the transaction price to the performance obligations in the contract and (5) recognizing revenue when the performance obligation is satisfied. Substantially all of the Company’s revenue is recognized at the time control of the products transfers to the customer. The Company generates revenue from our subsidiaries primarily on a cash basis for sale of food items and monthly rentals of mobile homes. As allowed by a practical expedient in Topic 606, the entity recognizes revenue in the amount to which the entity has a right to invoice. The term between invoicing and when payment is due is not significant. Our subsidiary Repicci, generates revenues through franchise fees. Revenues from franchise fees are recognized in accordance with guidance Topic 606, as the fees are earned. One-third of the revenues are recognized within 60 days and the balance are recognized over the life of the franchise agreement, which can be up to 15 years. Our subsidiaries Platinum Tax Defenders and Key Tax generates revenue from services provided in the tax resolution space. Revenue is recognized once services have been completed, based on the contract terms. Our segmented revenue is disclosed more fully in our consolidated financial statements, see Footnote 15 for further details.
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.
Accounts receivable	Accounts Receivable Accounts receivable is reported on the balance sheet at gross amounts due to the Company. Management closely monitors outstanding accounts receivable and charges off to expense any balances that are determined to be uncollectible. As of June 30, 2019 and December 31, 2018, the Company had accounts receivable of $267,319 and $64,345, respectively. Accounts receivables are primarily generated from our subsidiaries in their normal course of business.
Inventory	Inventory Inventory consists of finished goods purchased, which are valued at the lower of cost or net realizable value, with cost being determined on the first-in, first-out (FIFO) method. The Company periodically reviews historical sales activity to determine potentially obsolete items and also evaluates the impact of any anticipated changes in future demand.
Property and Equipment	Property and Equipment Property and equipment are carried at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation and amortization of property and equipment is provided using the straight-line method for financial reporting purposes at rates based on the following estimated useful lives: Classification Useful Life Equipment, furniture and fixtures 5 - 7 years Leasehold improvements 10 years or lease term, if shorter During the six months ended June 30, 2019 and the year ended December 31, 2018, depreciation and amortization expense was $39,665 ($28,347 is included in Cost of Goods Sold) and $80,165 ($57,468 is included in Cost of Goods Sold), respectively.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and indefinite-lived brands are not amortized, but are evaluated for impairment annually or when indicators of a potential impairment are present. Our impairment testing of goodwill is performed separately from our impairment testing of indefinite-lived intangibles. The annual evaluation for impairment of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. During the six months ended June 30, 2019 and the year-ended December 31, 2018, the company had Goodwill impairment of $-0- and $1,459,725, respectively, related to its acquisitions Red Rock Travel Group. The Company based this decision on impairment testing off the underlying assets, expected cash flows, decreased asset value and other factors.
Valuation of long-lived assets	Valuation of long-lived assets In accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 360-10-5, “ Impairment or Disposal of Long-Lived Assets
Valuation of Derivative Instruments	Valuation of Derivative Instruments Financial Accounting Standards Board (“FASB”) ASC 815-10, Derivatives and Hedging (“ASC 815-10”) For option based simple derivative financial instruments, the Company uses the Lattice Binomial option pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period.
Beneficial Conversion Feature	Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records a “beneficial conversion feature” (“BCF”) and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid in capital) and amortized to interest expense over the life of the debt.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the Consolidated Balance Sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level Input Definition Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management's best estimate of what market participants would use in pricing the asset or liability at the measurement date. The following table presents certain investments and liabilities of the Company’s financial assets measured and recorded at fair value on the Company’s Consolidated Balance Sheets on a recurring basis and their level within the fair value hierarchy as of June 30, 2019 and December 31, 2018. Level 1 Level 2 Level 3 Total Fair Value of Derivative Liability – $ – $ – $ 6,865,677 $ 6,865,677 Level 1 Level 2 Level 3 Total Fair Value of Derivative Liability – $ – $ – $ 1,870,625 $ 1,870,625
Stock-Based Compensation - Employees	Stock-Based Compensation – Employees The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations.
Stock-Based Compensation - Non Employees	Stock-Based Compensation – Non Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB ASC (“Sub-topic 505-50”).
Income Taxes	Income Taxes Income taxes are determined in accordance with ASC Topic 740, “Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the six month period ended June 30, 2019 and year ended December 31, 2018 the Company did not have any interest and penalties associated with tax positions. As of June 30, 2019 and December 31, 2018, the Company did not have any significant unrecognized uncertain tax positions.
Earnings (Loss) per Share	Earnings (Loss) per Share FASB ASC Subtopic 260, Earnings Per Share The following table sets forth the computation of basic and diluted earnings per common share for the six months ended June 30, 2019 and the year ended December 31, 2018. During a period of net loss, all potentially dilutive securities are anti-dilutive. Accordingly, for the six months ended June 30, 2019 and December 31, 2018 potentially dilutive securities have been excluded from the computations since they would be anti-dilutive. However, these dilutive securities could potentially dilute earnings per share in the future (weighted average reflected post 1500:1 reverse stock split for the December 31, 2018 period): For the Six months and year ended June 30, 2019 December 31, 2018 Numerator: Net (loss) $ (6,142,747 ) $ (6,265,251 ) Denominator: Weighted-average shares outstanding 155,129,015 602,038 Basic (loss) per share $ (0.01 ) $ (0.01 ) This does not include the potential dilutive effect if all exercisable warrants were exercised or conversions of convertible notes and convertible preferred stock as described below as of June 30, 2019: Principal and Interest conversion 613,794,780 Warrants 8,749,287 Preferred Stock conversion 179,106,727 Total 801,6550,794
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of June 30, 2019, the Company had shareholders’ deficit of $7,650,429. The accompanying consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. As a result, the Company’s independent registered public accounting firm, in its report on the Company’s June 30, 2019 consolidated financial statements, has raised 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 the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Adoption of ASU 2016-02, Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (ASU 2016-02). Under ASU No. 2016-2, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. ASU No. 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, The Company adopted this standard on January 1, 2019 using the modified retrospective method. The new standard provides a number of optional practical expedients in transition. The Company elected the ‘package of practical expedients’, which permitted the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs; and all of the new standard’s available transition practical expedients. On adoption, the Company recognized a right of use asset of $381,088, operating lease liabilities of $381,088 with a cumulative effect adjustment to accumulated deficit of $35,096, based on the present value of the remaining minimum rental payments under current leasing standards for its existing operating lease. The new standard also provides practical expedients for a company’s ongoing accounting. The Company elected the short-term lease recognition exemption for its leases. For those leases with a lease term of 12 months or less, the Company will not recognize ROU assets or lease liabilities. In May 2017, the FASB issued ASU No. 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting”, Recent accounting pronouncements not yet adopted In June 2016, the FASB amended guidance related to impairment of financial instruments as part of ASU 2016-13 Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which will be effective January 1, 2020. The guidance replaces the incurred loss impairment methodology with an expected credit loss model for which a Group recognizes an allowance based on the estimate of expected credit loss. The Company does not expect that the adoption of the standard to have an impact on the Company’s consolidated financial statements. Other pronouncements issued by the FASB or other authoritative accounting standards groups with future effective dates are either not applicable or are not expected to be significant to the Company’s financial position, results of operations or cash flows.

1. Summary of Significant Acc_3

1. Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Schedule of estimated useful lives	Depreciation and amortization of property and equipment is provided using the straight-line method for financial reporting purposes at rates based on the following estimated useful lives: Classification Useful Life Equipment, furniture and fixtures 5 - 7 years Leasehold improvements 10 years or lease term, if shorter
Schedule of fair value of derivative liability	The following table presents certain investments and liabilities of the Company’s financial assets measured and recorded at fair value on the Company’s Consolidated Balance Sheets on a recurring basis and their level within the fair value hierarchy as of June 30, 2019 and December 31, 2018. Level 1 Level 2 Level 3 Total Fair Value of Derivative Liability – $ – $ – $ 6,865,677 $ 6,865,677 Level 1 Level 2 Level 3 Total Fair Value of Derivative Liability – $ – $ – $ 1,870,625 $ 1,870,625
Schedule of earnings (loss) per share	However, these dilutive securities could potentially dilute earnings per share in the future (weighted average reflected post 1500:1 reverse stock split for the December 31, 2018 period): For the Six months and year ended June 30, 2019 December 31, 2018 Numerator: Net (loss) $ (6,142,747 ) $ (6,265,251 ) Denominator: Weighted-average shares outstanding 155,129,015 602,038 Basic (loss) per share $ (0.01 ) $ (0.01 )
Schedule of antidilutive shares	his does not include the potential dilutive effect if all exercisable warrants were exercised or conversions of convertible notes and convertible preferred stock as described below as of June 30, 2019: Principal and Interest conversion 613,794,780 Warrants 8,749,287 Preferred Stock conversion 179,106,727 Total 801,6550,794

3. Acquisitions (Tables)

3. Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired	The preliminary purchase price allocation of the net assets acquired are as follows: Key Tax Fair Value Cash $ 35,991 Accounts receivable 189,200 Other assets 11,622 Property and equipment 2,596 Goodwill 1,463,281 Liabilities (371,778 ) Total $ 1,330,912

4. Accrued Expenses (Tables)

4. Accrued Expenses (Tables)	6 Months Ended
	Jun. 30, 2019
Payables and Accruals [Abstract]
Schedule of accrued expenses	As of June 30, 2019, and December 31, 2018, the Company had accrued expenses of $1,731,353 and $1,310,074, respectively, consisted of the following: June 30, December 31, 2019 2018 Accrued salaries – related party 997,909 747,000 Accrued expenses – other 733,444 563,074 Total 1,731,353 1,310,074.0

5. Plant and Equipment, Net (Ta

5. Plant and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Plant and Equipment	Plant and equipment, net as of June 30, 2019 and December 31, 2018 was $336,311 and $381,301, respectively, consisting of the following: June 30, December 31, 2019 2018 Furniture, fixture and equipment $ 546,002 $ 715,466 Leasehold improvements 136,069 161,166 Total 682,071 876,632 Less: accumulated depreciation (399,262 ) (495,331 ) Plant and equipment, net $ 282,409 $ 381,301

9. Notes Payable (Tables)

9. Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Schedule of notes payable	Notes payable at June 30, 2019 and December 31, 2018 are summarized as follows: June 30, December 31, 2019 2018 Loans Payable Unrelated Party $ 458,207 $ 665,488 Notes Payable – Unrelated Party 10,989 10,989 Notes Payable – Related Party 360,989 265,242 Total 830,185 941,719 Current portion (830,185 ) (941,719 ) Long-term portion $ – $ –

10. Convertible Notes Payable (

10. Convertible Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Convertible notes	Convertible notes at June 30, 2019 and December 31, 2018 are summarized below: June 30, December 31, Convertible Notes Payable – Unrelated Party $ 2,111,248 $ 2,026,800 Convertible Notes Payable – Related Party 165,000 165,000 Discount on Convertible Notes Payable - Unrelated Party (1,066,205 ) (201,024 ) Total $ 1,210,043 $ 1,990,775 Current Portion 962,084 950,775 Long-Term Portion $ 83,009 $ 1,040,000
Schedule of Derivative liabilities	* Issuance Maturity Rate Default 12/31/2018 Principal Balance 2019 Add Principal 2019 Principal Conversions 2019 Interest Converted Shares issued upon conversion 2019 2019 Principal Paid with Cash 2019 interest paid in Cash 6/30/19 Principal Balance Total Interest expense for Six Month Ended 6/30/2019 Accrued Interest as of 6/30/2019 Conversion price R 8/21/2008 8/21/2009 12% Y 150,000 – – 150,000 9,050 195,658 Short Term R 3/11/2009 4/29/2014 12% Y 15,000 – – 15,000 905 18,570 Short Term 2/9/2016 2/9/2017 20% Y 8,485 – – 8,485 853 6,635 $.03 per share or 50% of market 10/28/2016 10/28/2017 20% Y 25,000 – – 25,000 2,514 13,391 $.03 per share or 50% of market 3/8/2016 3/8/2017 20% Y 1,500 – – 1,500 151 3,389 $.03 per share or 50% of market 9/12/2016 9/12/2017 20% Y 80,000 – – 80,000 8,044 44,866 $.03 per share or 50% of market 1/24/2017 1/24/2018 20% Y 55,000 – – 55,000 5,531 26,807 $.25 per share or 50% of market 1/27/2017 1/27/2018 20% Y 2,698 1,500 (4,198 ) (9,225 ) 1,250,000 – 135 1,060 $.25 per share or 50% of market 2/21/2017 2/21/2018 20% Y 25,000 1,500 (18,770 ) 4,231,176 7,730 1,641 10,929 $.25 per share or 50% of market 3/16/2017 3/16/2018 20% Y 40,000 – – 40,000 4,022 18,379 $.25 per share or 50% of market 4/6/2017 4/6/2018 20% Y 31,997 – (31,997 ) (2,908 ) 1,695,400 – 1,600 11,805 $.25 per share or 50% of market 4/21/2017 4/21/2018 18% Y 172,000 (89,410 ) (2,984 ) 3,969,066 82,590 4,872 22,763 $.30 per share or 60% of the lowest trading price for 10 days 11/27/2017 11/27/2018 12% Y – (119 ) 26,630 – – – 60% of the lowest trading or bid (whichever is lower) price for 20 days 1/19/2018 1/19/2019 24% Y 83,500 (35,428 ) – 358,333 48,072 4,359 13,857 60% of the lowest trading price for 20 days 3/29/2018 3/29/2019 24 % Y 25,100 (25,100 ) – 112,844 – – 762 60% of the lowest trading price for 15 days 4/9/2018 4/9/2019 10% Y 130,206 (2,515 ) – 72,901 127,691 10,939 22,326 40% discount on the lowest trading price for previous 25 days 7/10/2018 1/10/2021 12% N 1,040,000 – $ (140,000 ) $ (52,020 ) 900,000 56,100 11,016 $0.04/ share or 40% of the lowest bid price for prior 21 days 2/21/2019 1/10/2021 12% N – 56,616 – 56,616 3,416 3,416 7/19/2018 12/31/2018 8% Y – (1,653 ) – – – 60% of the lowest trading price for 10 days 7/19/2018 12/31/2018 8% Y – – – – – 60% of the lowest trading price for 10 days 8/13/2018 2/13/2019 12% Y 78,314 (3,367 ) 78,314 5,913 8,616 $0.004/ share or 60% of the lowest trading price for prior 21 days 8/10/2017 1/27/2018 15% Y 20,000 – 20,000 1,761 3,849 $.25 per share or 50% of market 12/10/2018 12/10/2019 8% N 108,000 – 108,000 4,344 4,593 60% of the lowest trading price for 10 days 12/5/2018 12/5/2019 8% N 100,000 (17,750 ) (724 ) 5,022,337 82,250 3,663 3,224 55% of the lowest trading price for 15 days 5/10/2019 5/10/2020 8% N – 150,000 – 150,000 3,033 3,033 55% of the lowest trading price for 15 days 5/22/2018 5/22/2019 20% Y 40,000 40,000 4,022 8,178 75% of the lowest closing ask price for the three prior trading days 8/9/2018 8/9/2019 30% N 100,000 100,000 15,083 27,083 70% of the lowest closing ask price for the three prior trading days 9/13/2018 9/13/2019 30% N 50,000 50,000 7,542 12,083 70% of the lowest closing ask price for the three prior trading days 9/13/2018 9/13/2019 30% N 50,000 50,000 7,542 12,083 70% of the lowest closing ask price for the three prior trading days * R = Related Party Convertible Notes Payable $ 2,266,800 $ 209,616 $ (225,168 ) $ (20,980 ) 16,738,687 $ (140,000 ) $ (52,020 ) $ 2,111,248 $ 157,079 $ 294,142 Summary Convertible Notes Payable - Related Party $ 165,000 $ – $ – $ – – $ – $ – $ 165,000 $ 9,955 $ 214,228 Total $ 2,431,800 $ 209,616 $ (225,168 ) $ (20,980 ) 16,738,687 $ (140,000 ) $ (52,020 ) $ 2,276,248 $ 167,034 $ 508,370 * R = Related Party

11. Fair Value Measurement (Tab

11. Fair Value Measurement (Tables)	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Schedule of changes in fair value	The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities for the six months ended June 30, 2019: Derivative Liability, December 31,2018 $ 1,870,625 Financial instruments issued containing derivatives 1,394,616 Settlement of derivative liability upon conversion (694,956 ) Mark to market adjustment (4,2955,382 ) Derivative Liability, June 30, 2019 $ 6,865,667
Assumptions for fair value of derivative liabilities	The valuation of the derivative liabilities attached to the convertible debt was arrived at through the use of the Lattice Bi-nominal Option Pricing Model and the following assumptions: For the period ended June 30, 2019 December 31, 2018 Volatility 801.74%-820.86% 182.91%-636.13% Risk-free interest rate 1.72%-2.72% 2.13% -2.72% Expected term .45 – 2.41 .04 - 5.14

13. Commitments and Contingen_2

13. Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of lease liability	The following table provides the maturities of lease liabilities at June 30, 2019: Maturity of Lease Liabilities at June 30, 2019 2019 $ 51,773 2020 106,096 2021 108,705 2022 67,431 2023 60,124 2024 and thereafter 319,144 Total future undiscounted lease payments 713,272 Less: Interest (302,693 ) Present value of lease liabilities $ 381,088

14. Warrants (Tables)

14. Warrants (Tables)	6 Months Ended
	Jun. 30, 2019
Schedule of derivative liabilities reclassified into additional paid in capital	he terms also include a full-ratchet anti-dilution protection provision and therefore the Company has deemed them to be a derivative liability. Initial Valuation for Year Ended 12.31.18 89,359 Ending Value 12.31.18 3,795 Change in Valuation for six months ended 6.30.19 6,015 Ending Value 6.30.19 9,810
Schedule of warrant assumptions	The valuation of the derivative liabilities attached to the convertible debt was arrived at through the use of the Lattice Bi-nominal Option Pricing Model and the following assumptions: For the period ended June 30, 2019 December 31, 2018 Volatility 801.74%-820.86% 182.91%-636.13% Risk-free interest rate 1.72%-2.72% 2.13% -2.72% Expected term .45 – 2.41 .04 - 5.14
Schedule of warrant activity	The following tables summarize all warrant outstanding as of June 30, 2019 and the related changes during this period. The warrants expire three to eight years from grant date, which as of June 30, 2019 is 0.62 – 7.03 years. The intrinsic value of the warrants as of June 30, 2019 was $-0-. Number of Weighted Stock Warrants Balance at January 1, 2019 6,614,287 $ 0.21 Granted – – Exercised – – Expired – – Balance at June 30, 2019 6,614,287 0.21 Warrants Exercisable at June 30, 2019 6,614,287 $ 0.21
Warrant [Member]
Schedule of warrant assumptions	The table below sets forth the assumptions for Black-Scholes valuation model on each initial date and December 31, 2018. Year Ended Volatility 213% - 494% Risk-free interest rate 0.147 – 0.269 Expected term 2.11 – 2.53

15. Segment Reporting (Tables)

15. Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Schedule of segment reporting	For the three month period ended June 30, 2019 June 30, 2018 Revenues: Revenues We Three $ 43,500 We Three $ 47,386 Romeo’s NY Pizza 167,349 Romeo’s NY Pizza 156,719 Repicci's Group 89,133 Repicci's Group 356,758 Platinum Tax 777,350 Platinum Tax – Key Tax 123,951 Key Tax – Other – Other – Consolidated revenues $ 1,201,283 Consolidated revenues $ 560,863 Cost of Sales: Cost of Sales: We Three $ 54,456 We Three $ 75,089 Romeo’s NY Pizza 118,568 Romeo’s NY Pizza 114,391 Repicci's Group 81,149 Repicci's Group 198,575 Platinum Tax 236,560 Platinum Tax – Key Tax 146,306 Key Tax – Other – Other – Consolidated cost of sales $ 637,040 Consolidated cost of sales $ 376,869 Income (Loss) before taxes Income (Loss) before taxes We Three $ (76,430 ) We Three $ (27,410 ) Romeo’s NY Pizza 14,553 Romeo’s NY Pizza 25,723 Repicci’s Group (2,164 ) Repicci’s Group 142,670 Platinum Tax 59,833 Platinum Tax – Key Tax (52,892 ) Key Tax – Others (1,213,700 ) Others (744,852 ) Consolidated gain/(loss) before taxes $ (1,270,800 ) Consolidated gain/(loss) before taxes $ (603,869 ) For the six month period ended June 30, 2019 June 30, 2018 Revenues: Revenues: We Three $ 96,378 We Three $ 98,663 Romeo’s NY Pizza 315,146 Romeo’s NY Pizza 304,015 Repicci's Group 121,760 Repicci's Group 426,764 Platinum Tax 1,404,577 Platinum Tax – Key Tax 123,951 Key Tax – Other (0 ) Other – Consolidated revenues $ 2,061,812 Consolidated revenues $ 829,442 Cost of Sales: Cost of Sales: We Three $ 121,619 We Three $ 113,488 Romeo’s NY Pizza 228,591 Romeo’s NY Pizza 212,847 Repicci's Group 120,769 Repicci's Group 280,730 Platinum Tax 439,693 Platinum Tax – Key Tax 146,306 Key Tax – Other – Other – Consolidated cost of sales $ 1,056,978 Consolidated cost of sales $ 595,922 Income (Loss) before taxes Income (Loss) before taxes We Three $ (96,536 ) We Three $ (17,218 ) Romeo’s NY Pizza 19,351 Romeo’s NY Pizza 27,750 Repicci’s Group (18,292 ) Repicci’s Group 85,976 Platinum Tax 89,461 Platinum Tax (793,097 ) Key Tax (52,892 ) Key Tax – Others (6,083,838 ) Others – Consolidated gain/(loss) before taxes $ (6,142,747 ) Consolidated gain/(loss) before taxes $ (696,589 ) As of As of June 30, 2019 December 31, 2018 Assets: Assets: We Three $ 289,797 We Three $ 318,285 Romeo’s NY Pizza 72,175 Romeo’s NY Pizza 108,908 Repicci’s Group 79,375 Repicci’s Group 169,030 Platinum Tax 123,479 Platinum Tax 60,578 Key Tax – Key Tax – Others 5,207,620 Others 2,684,265 Combined assets $ 5,772,446 Combined assets $ 3,341,066

1. Summary of Significant Acc_4

1. Summary of Significant Accounting Policies (Details - Property useful lives)	6 Months Ended
	Jun. 30, 2019
Equipment, furniture and fixtures [Member]
Property and equipment useful lives	5-7 years
Leasehold Improvements [Member]
Property and equipment useful lives	10 years or lease term, if shorter

1. Summary of Significant Acc_5

1. Summary of Significant Accounting Policies (Details - Fair value) - Fair Value, Measurements, Recurring [Member] - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Fair value of derivative liability	$ 6,865,677	$ 1,870,625
Fair Value Inputs Level 1 [Member]
Fair value of derivative liability	0	0
Fair Value Inputs Level 2 [Member]
Fair value of derivative liability	0	0
Fair Value Inputs Level 3 [Member]
Fair value of derivative liability	$ 6,865,677	$ 1,870,625

1. Summary of Significant Acc_6

1. Summary of Significant Accounting Policies (Details - Earnings per share) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Numerator:
Net loss	$ (1,270,800)	$ (603,869)	$ (6,142,647)	$ (696,588)	$ (6,265,251)
Denominator:
Weighted-average shares outstanding	37,927,962	56,123	155,129,015	51,129	602,038
Basic (loss) per share			$ (0.01)		$ (0.01)

1. Summary of Significant Acc_7

1. Summary of Significant Accounting Policies (Details - Antidilutive shares)	6 Months Ended
	Jun. 30, 2019shares
Antidilutive shares	8,016,550,794
Principal and Interest conversion [Member]
Antidilutive shares	613,794,780
Warrants [Member]
Antidilutive shares	8,749,287
Preferred Stock Conversion [Member]
Antidilutive shares	179,106,727

1. Summary of Significant Acc_8

1. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Accounts receivable	$ 267,319	$ 64,345
Depreciation and amortization	39,665	80,165
Goodwill impaired	0	1,459,725
Uncertain tax positions		0		$ 0
Shareholders' deficit	(7,650,429)	(4,846,226)	$ (3,746,721)	$ (3,430,321)
Right of use - assets	381,088	0
Operating lease liabilities	381,088	$ 0
Accumulated deficit	$ (35,096)

3. Acquisitions (Details - Net

3. Acquisitions (Details - Net assets acquired) - Key Tax Group [Member]	May 08, 2019USD ($)
Cash	$ 35,991
Accounts receivable	189,200
Other assets	11,622
Property and equipment	2,596
Goodwill	1,463,281
Liabilities	(371,778)
Total	$ 1,330,912

4. Accrued Expenses (Details)

4. Accrued Expenses (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Accrued salaries - related party	$ 997,909	$ 747,000
Accrued expenses - other	733,444	563,074
Accrued expenses	$ 1,731,353	$ 1,310,074

5. Plant and Equipment, Net (De

5. Plant and Equipment, Net (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Furniture, fixture and equipment	$ 546,002	$ 715,466
Leasehold improvements	136,069	161,166
Plant and equipment, gross	682,071	876,632
Less: accumulated depreciation	(399,262)	(495,331)
Plant and equipment, net	$ 282,809	$ 381,301

5. Plant and Equipment, Net (_2

5. Plant and Equipment, Net (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 22,463	$ 39,665	$ 70,840
Plant and Equipment, net	$ 336,311	$ 336,311		$ 381,301

6. Land (Details Narrative)

6. Land (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jul. 11, 2014	Dec. 31, 2018
Land	$ 603,000		$ 603,000
Stock issued for acquisition, shares	8,250,000
Edge View Properties [Member]
Stock issued for acquisition, shares		241,199

7. Line of Credit (Details Narr

7. Line of Credit (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Notes to Financial Statements
Interest rate	11.49%
Line of credit	$ 1,999		$ 1,999
Line of Credit Authorized	20,000
Line of credit cash payment	0	$ 7,048
Line of credit cash advanced	$ 0

8. Related Party Transactions (

8. Related Party Transactions (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Due from / to related party	$ 30,176	$ 0
Due to officer/shareholder	152,356		$ 137,816
Stock compensation	200,000
Thompson [Member]
Due to officer/shareholder	137,816		77,640
Accrued salaries	422,500		317,500
Officer salary	$ 150,000		300,000
Stock issued, shares issued	125,000,000
Chief Operating Officer [Member]
Accrued salaries	$ 162,000		107,000
Officer salary	60,000		120,000
Chief Executive Officer [Member]
Accrued salaries	417,500		322,500
Officer salary	$ 150,000		$ 300,000
Stock issued, shares issued	125,000,000

9. Notes Payable (Details - Not

9. Notes Payable (Details - Notes Payable) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Loans Payable Unrelated Party	$ 458,207	$ 665,488
Notes Payable - Unrelated Party	10,989	10,989
Notes payable - related party	360,989	265,242
Total	830,185	941,719
Current portion	(830,185)	(941,719)
Long-term portion	$ 0	$ 0

9. Notes Payable (Details Narra

9. Notes Payable (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Proceeds from line credit	$ 0
Repayment of line of credit	0	$ 7,048
Lease payable	23,988
Notes Payable - Related Party	360,989		$ 265,242
Due to related party	260,989		215,989
Shareholder [Member]
Notes Payable - Unrelated Party	10,549
Auto Loan [Member]
Notes Payable - Unrelated Party	31,820
Note 3 [Member]
Notes Payable - Related Party	$ 50,000		50,000
Debt maturity date	Sep. 7, 2016
Debt stated interest rate	8.00%
Note 3-1 [Member]
Notes Payable - Related Party	$ 50,000		$ 50,000
Debt maturity date	Nov. 17, 2016
Debt stated interest rate	8.00%
Red Rock [Member] | Note payable [Member]
Notes Payable - Unrelated Party	$ 402,399

10. Convertible Notes Payable_2

10. Convertible Notes Payable (Details - Convertible notes) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Convertible notes	$ 1,210,043	$ 1,990,775
Current Portion	962,084	950,775
Long-Term Portion	83,009	1,040,000
Unrelated Party [Member]
Convertible notes	2,111,248	2,026,800
Discount on notes	(1,066,205)	(201,024)
Related Party [Member]
Convertible notes	$ 165,000	$ 165,000

10. Convertible Notes Payable_3

10. Convertible Notes Payable (Details- Convertible debt instruments) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Principal Balance	$ 722,084		$ 785,776
Add Principal	$ 209,616	$ 402,090
Shares issued upon conversion	16,738,687
Convertible Note 1 [Member]
Debt issuance date	Aug. 21, 2008
Debt Maturity date	Aug. 21, 2009
Debt Rate	12.00%
Principal Balance	$ 150,000		150,000
Add Principal	0
Principal Conversions	0
Total Interest expense	9,050
Accrued Interest	$ 195,658
Conversion price	Short Term
Convertible Note 2 [Member]
Debt issuance date	Mar. 11, 2009
Debt Maturity date	Apr. 29, 2014
Debt Rate	12.00%
Principal Balance	$ 15,000		15,000
Add Principal	0
Principal Conversions	0
Total Interest expense	905
Accrued Interest	$ 18,570
Conversion price	Short Term
Convertible Note 3 [Member]
Debt issuance date	Feb. 9, 2016
Debt Maturity date	Feb. 9, 2017
Debt Rate	20.00%
Principal Balance	$ 8,485		8,485
Add Principal	0
Principal Conversions	0
Total Interest expense	853
Accrued Interest	$ 6,635
Conversion price	$.03 per share or 50% of market
Convertible Note 4 [Member]
Debt issuance date	Oct. 28, 2016
Debt Maturity date	Oct. 28, 2017
Debt Rate	20.00%
Principal Balance	$ 25,000		25,000
Add Principal	0
Principal Conversions	0
Total Interest expense	2,514
Accrued Interest	$ 13,391
Conversion price	$.03 per share or 50% of market
Convertible Note 5 [Member]
Debt issuance date	Mar. 8, 2016
Debt Maturity date	Mar. 8, 2017
Debt Rate	20.00%
Principal Balance	$ 1,500		1,500
Add Principal	0
Principal Conversions	0
Total Interest expense	151
Accrued Interest	$ 3,389
Conversion price	$.03 per share or 50% of market
Convertible Note 6 [Member]
Debt issuance date	Sep. 12, 2016
Debt Maturity date	Sep. 12, 2017
Debt Rate	20.00%
Principal Balance	$ 80,000		80,000
Add Principal	0
Principal Conversions	0
Total Interest expense	8,044
Accrued Interest	$ 44,866
Conversion price	$.03 per share or 50% of market
Convertible Note 7 [Member]
Debt issuance date	Jan. 24, 2017
Debt Maturity date	Jan. 24, 2018
Debt Rate	20.00%
Principal Balance	$ 55,000		55,000
Add Principal	0
Principal Conversions	0
Total Interest expense	5,531
Accrued Interest	$ 26,807
Conversion price	$.25 per share or 50% of market
Convertible Note 8 [Member]
Debt issuance date	Jan. 27, 2017
Debt Maturity date	Jan. 27, 2018
Debt Rate	20.00%
Principal Balance	$ 0		2,698
Add Principal	1,500
Principal Conversions	(4,198)
Interest Converted	$ (9,225)
Shares issued upon conversion	1,250,000
Total Interest expense	$ 135
Accrued Interest	$ 1,060
Conversion price	$.25 per share or 50% of market
Convertible Note 9 [Member]
Debt issuance date	Feb. 21, 2017
Debt Maturity date	Feb. 21, 2018
Debt Rate	20.00%
Principal Balance	$ 7,730		25,000
Add Principal	1,500
Principal Conversions	$ (18,770)
Shares issued upon conversion	4,231,176
Total Interest expense	$ 1,641
Accrued Interest	$ 10,929
Conversion price	$.25 per share or 50% of market
Convertible Note 10 [Member]
Debt issuance date	Mar. 16, 2017
Debt Maturity date	Mar. 16, 2018
Debt Rate	20.00%
Principal Balance	$ 40,000		40,000
Add Principal	0
Principal Conversions	0
Total Interest expense	4,022
Accrued Interest	$ 18,379
Conversion price	$.25 per share or 50% of market
Convertible Note 11 [Member]
Debt issuance date	Apr. 6, 2017
Debt Maturity date	Apr. 6, 2018
Debt Rate	20.00%
Principal Balance	$ 0		31,997
Add Principal	0
Principal Conversions	(31,997)
Interest Converted	$ (2,908)
Shares issued upon conversion	1,695,400
Total Interest expense	$ 1,600
Accrued Interest	$ 11,805
Conversion price	$.25 per share or 50% of market
Convertible Note 12 [Member]
Debt issuance date	Apr. 21, 2017
Debt Maturity date	Apr. 21, 2018
Debt Rate	18.00%
Principal Balance	$ 82,590		172,000
Principal Conversions	(89,410)
Interest Converted	$ (2,984)
Shares issued upon conversion	3,969,066
Total Interest expense	$ 4,872
Accrued Interest	$ 22,763
Conversion price	$.30 per share or 60% of the lowest trading price for 10 days
Convertible Note 13 [Member]
Debt issuance date	Nov. 27, 2017
Debt Maturity date	Nov. 27, 2018
Debt Rate	12.00%
Principal Balance	$ 0		0
Interest Converted	$ (119)
Shares issued upon conversion	26,630
Total Interest expense	$ 0
Accrued Interest	$ 0
Conversion price	60% of the lowest trading or bid (whichever is lower) price for 20 days
Convertible Note 14 [Member]
Debt issuance date	Jan. 19, 2018
Debt Maturity date	Jan. 19, 2019
Debt Rate	24.00%
Principal Balance	$ 48,072		83,500
Principal Conversions	(35,428)
Interest Converted	$ 0
Shares issued upon conversion	358,333
Total Interest expense	$ 4,359
Accrued Interest	$ 13,857
Conversion price	60% of the lowest trading price for 20 days
Convertible Note 15 [Member]
Debt issuance date	Mar. 29, 2018
Debt Maturity date	Mar. 29, 2019
Debt Rate	24.00%
Principal Balance	$ 0		25,100
Principal Conversions	(25,100)
Interest Converted	$ 0
Shares issued upon conversion	112,844
Total Interest expense	$ 0
Accrued Interest	$ 762
Conversion price	60% of the lowest trading price for 15 days
Convertible Note 16 [Member]
Debt issuance date	Apr. 9, 2018
Debt Maturity date	Apr. 9, 2019
Debt Rate	10.00%
Principal Balance	$ 127,691		130,206
Principal Conversions	(2,515)
Interest Converted	$ 0
Shares issued upon conversion	72,901
Total Interest expense	$ 10,939
Accrued Interest	$ 22,326
Conversion price	40% discount on the lowest trading price for previous 25 days
Convertible Note 17 [Member]
Debt issuance date	Jul. 10, 2018
Debt Maturity date	Jan. 10, 2021
Debt Rate	12.00%
Principal Balance	$ 900,000		1,040,000
Interest Converted	0
Principal Paid with Cash	(140,000)
Interest paid in Cash	(52,020)
Total Interest expense	56,100
Accrued Interest	$ 11,016
Conversion price	$0.04/ share or 40% of the lowest bid price for prior 21 days
Convertible Note 18 [Member]
Debt issuance date	Feb. 21, 2019
Debt Maturity date	Jan. 10, 2021
Debt Rate	12.00%
Principal Balance	$ 56,616		0
Add Principal	56,616
Interest Converted	0
Total Interest expense	3,416
Accrued Interest	$ 3,416
Convertible Note 19 [Member]
Debt issuance date	Jul. 19, 2018
Debt Maturity date	Dec. 31, 2018
Debt Rate	8.00%
Principal Balance	$ 0		0
Interest Converted	(1,653)
Total Interest expense	0
Accrued Interest	$ 0
Conversion price	60% of the lowest trading price for 10 days
Convertible Note 20 [Member]
Debt issuance date	Jul. 19, 2018
Debt Maturity date	Dec. 31, 2018
Debt Rate	8.00%
Principal Balance	$ 0		0
Interest Converted	0
Total Interest expense	0
Accrued Interest	$ 0
Conversion price	60% of the lowest trading price for 10 days
Convertible Note 21 [Member]
Debt issuance date	Aug. 13, 2018
Debt Maturity date	Feb. 13, 2019
Debt Rate	12.00%
Principal Balance	$ 78,314		78,314
Interest Converted	(3,367)
Total Interest expense	5,913
Accrued Interest	$ 8,616
Conversion price	$0.004/ share or 60% of the lowest trading  price for prior 21 days
Convertible Note 22 [Member]
Debt issuance date	Aug. 10, 2017
Debt Maturity date	Jan. 27, 2018
Debt Rate	15.00%
Principal Balance	$ 20,000		20,000
Interest Converted	0
Total Interest expense	1,761
Accrued Interest	$ 3,849
Conversion price	$.25 per share or 50% of market
Convertible Note 23 [Member]
Debt issuance date	Dec. 10, 2018
Debt Maturity date	Dec. 10, 2019
Debt Rate	8.00%
Principal Balance	$ 108,000		108,000
Interest Converted	0
Total Interest expense	4,344
Accrued Interest	$ 4,593
Conversion price	60% of the lowest trading price for 10 days
Convertible Note 24 [Member]
Debt issuance date	Dec. 5, 2018
Debt Maturity date	Dec. 5, 2019
Debt Rate	8.00%
Principal Balance	$ 82,250		100,000
Principal Conversions	(17,750)
Interest Converted	$ (724)
Shares issued upon conversion	5,022,337
Total Interest expense	$ 3,663
Accrued Interest	$ 3,224
Conversion price	55% of the lowest trading price for 15 days
Convertible Note 25[Member]
Debt issuance date	May 10, 2019
Debt Maturity date	May 10, 2020
Debt Rate	8.00%
Principal Balance	$ 150,000		0
Add Principal	150,000
Interest Converted	0
Total Interest expense	3,033
Accrued Interest	$ 3,033
Conversion price	55% of the lowest trading price for 15 days
Convertible Note 26 [Member]
Debt issuance date	May 22, 2018
Debt Maturity date	May 22, 2019
Debt Rate	20.00%
Principal Balance	$ 40,000		40,000
Total Interest expense	4,022
Accrued Interest	$ 8,178
Conversion price	75% of the lowest closing ask price for the three prior trading days
Convertible Note 27 [Member]
Debt issuance date	Aug. 9, 2018
Debt Maturity date	Aug. 9, 2019
Debt Rate	30.00%
Principal Balance	$ 100,000		100,000
Total Interest expense	15,083
Accrued Interest	$ 27,083
Conversion price	70% of the lowest closing ask price for the three prior trading days
Convertible Note 28 [Member]
Debt issuance date	Sep. 13, 2018
Debt Maturity date	Sep. 13, 2019
Debt Rate	30.00%
Principal Balance	$ 50,000		50,000
Total Interest expense	7,542
Accrued Interest	$ 12,083
Conversion price	70% of the lowest closing ask price for the three prior trading days
Convertible Note 29 [Member]
Debt issuance date	Sep. 13, 2018
Debt Maturity date	Sep. 13, 2019
Debt Rate	30.00%
Principal Balance	$ 50,000		$ 50,000
Total Interest expense	7,542
Accrued Interest	$ 12,083
Conversion price	70% of the lowest closing ask price for the three prior trading days

10. Convertible Notes Payable_4

10. Convertible Notes Payable (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Debt Disclosure [Abstract]
Proceeds from convertible notes payable	$ 50,000
Amortization of debt discount	$ 522,360	$ 434,960	$ 201,440

11. Fair Value Measurement (Det

11. Fair Value Measurement (Details - Changes in fair value)	6 Months Ended
	Jun. 30, 2019USD ($)
Fair Value Disclosures [Abstract]
Derivative liability, beginning balance	$ 1,870,625
Financial instruments issued containing derivatives	1,394,616
Settlement of derivative liability upon conversion	(694,956)
Mark to market adjustment	(42,955,382)
Derivative liability, ending balance	$ 6,865,667

11. Fair Value Measurement (D_2

11. Fair Value Measurement (Details - Assumptions)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Minimum [Member]
Volatility	801.74%	182.91%
Risk-free interest rate	1.72%	2.13%
Expected term	5 months 12 days	15 days
Maximum [Member]
Volatility	820.86%	636.13%
Risk-free interest rate	2.72%	2.72%
Expected term	2 years 4 months 28 days	5 years 1 month 20 days

12. Capital Stock (Details Narr

12. Capital Stock (Details Narrative)	6 Months Ended
	Jun. 30, 2019shares
Stock issued for acquisition, shares issued	8,250,000
Stock issued for conversion of convertible notes payable, shares issued	16,738,687
Reverse stock split	1:1500
Series I Preferred Stock [Member] | Officer [Member]
Stock issued, shares issued	250,000,000

13. Commitments and Contingen_3

13. Commitments and Contingencies (Details)	Jun. 30, 2019USD ($)
Maturity of Lease Liability
2019	$ 51,773
2020	106,096
2021	108,705
2022	67,431
2023	60,124
2024 and thereafter	319,144
Total future undiscounted lease payments	713,272
Less: Interest	(302,693)
Present value of lease liabilities	$ 381,088

13. Commitments and Contingen_4

13. Commitments and Contingencies (Details - Leases) - USD ($)	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Right of use asset	$ 381,088	$ 0
Operating lease liabilities	381,088
Operating lease expense	25,886
Net cash used in operating activities related to leases	$ 35,086
Minimum [Member]
Weighted average remaining term	2 years 6 months
Maximum [Member]
Weighted average remaining term	9 years 9 months
Romeo Pizza [Member]
Operating leases monthly rent	$ 4,629
Lease term	10 years
Commencement of lease deposit	$ 6,000
Borrowing rate	15.00%
Platinum Tax Defenders [Member]
Lease term	3 years 2 months
Commencement of lease deposit	$ 4,000
Borrowing rate	15.00%

13. Commitments and Contingen_5

13. Commitments and Contingencies (Details Narrative) - Employment Agreement [Member]	6 Months Ended
	Jun. 30, 2019USD ($)
Thompson [Member]
Monthly compensation	$ 25,000
Chief Executive Officer [Member]
Monthly compensation	25,000
Chief Operating Officer [Member]
Monthly compensation	10,000
Platinum Tax Defenders [Member]
Monthly compensation	$ 20,000

14. Warrants (Details - Derivat

14. Warrants (Details - Derivative liabilities) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Notes to Financial Statements
Begining Value	$ 3,795
Initial Valuation		$ 89,359
Change in Valuation	6,015
Ending Value	$ 9,810	$ 3,795

14. Warrants (Details - Assumpt

14. Warrants (Details - Assumptions)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Minimum [Member]
Volatility	801.74%	182.91%
Risk-free interest rate	1.72%	2.13%
Expected term	5 months 12 days	15 days
Maximum [Member]
Volatility	820.86%	636.13%
Risk-free interest rate	2.72%	2.72%
Expected term	2 years 4 months 28 days	5 years 1 month 20 days
Warrants [Member] | Minimum [Member]
Volatility		213.00%
Risk-free interest rate		14.70%
Expected term		2 years 1 month 9 days
Warrants [Member] | Maximum [Member]
Volatility		494.00%
Risk-free interest rate		26.90%
Expected term		2 years 6 months 10 days

14. Warrants (Details - Warrant

14. Warrants (Details - Warrant outstanding) - Warrant [Member]	6 Months Ended
	Jun. 30, 2019$ / sharesshares
Warrants outstanding, beginning balance | shares	6,614,287
Warrants granted | shares	0
Warrants exercised | shares	0
Warrants expired | shares	0
Warrants outstanding, ending balance | shares	6,614,287
Warrants exercisable | shares	6,614,287
Weighted average exercise price - Warrants outstanding, beginning balance | $ / shares	$ 0.21
Weighted average exercise price - Warrants granted | $ / shares	0
Weighted average exercise price - Warrants exercised | $ / shares	0
Weighted average exercise price - Warrants expired | $ / shares	0
Weighted average exercise price - Warrants outstanding, ending balance | $ / shares	0.21
Weighted average exercise price - Warrants exercisable | $ / shares	$ 0.21

14. Warrants (Details Narrative

14. Warrants (Details Narrative) - Warrant [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Warrant expense	$ 6,015	$ 133,123
Intrinsic value of warrants	$ 0
Minimum [Member]
Warrant expiration term	7 months 13 days
Maximum [Member]
Warrant expiration term	7 years 11 days

15. Segment Reporting (Details)

15. Segment Reporting (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Revenues	$ 1,201,283	$ 560,863	$ 2,061,812	$ 829,442
Cost of Sales	637,039	376,912	1,056,978	595,922
Income (Loss) before taxes	(1,270,800)	(603,869)	(6,142,747)	(696,589)
Assets	5,774,039		5,774,039		$ 3,341,066
We Three, LLC [Member]
Revenues	43,500	47,386	96,378	98,663
Cost of Sales	54,456	75,089	121,619	113,488
Income (Loss) before taxes	(76,430)	(27,410)	(96,536)	(17,218)
Assets	289,797		289,797		318,285
Romeo's NY Pizza [Member]
Revenues	167,349	156,719	315,146	304,015
Cost of Sales	118,568	114,391	228,591	212,847
Income (Loss) before taxes	14,553	25,723	19,351	27,750
Assets	72,175		72,175		108,908
Repicci's Franchise Group [Member]
Revenues	89,133	356,758	121,760	426,764
Cost of Sales	81,149	198,575	120,769	280,730
Income (Loss) before taxes	(2,164)	142,670	(18,292)	85,976
Assets	79,375		79,375		169,030
Platinum Tax Defenders [Member]
Revenues	777,350	0	1,404,577	0
Cost of Sales	236,560	0	439,693	0
Income (Loss) before taxes	59,833	0	89,461	(793,097)
Assets	123,479		123,479		60,578
Key Tax [Member]
Revenues	123,951	0	123,951	0
Cost of Sales	146,306	0	146,306	0
Income (Loss) before taxes	(52,892)	0	(52,892)	0
Assets	0		0		0
Others [Member]
Revenues	0	0	0	0
Cost of Sales	0	0	0	0
Income (Loss) before taxes	(1,213,700)	$ (744,852)	(6,083,838)	$ 0
Assets	$ 5,207,620		$ 5,207,620		$ 2,684,265