Cardiff Lexington (CDIX) 10-Q 16 Nov 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 11, 2020
Cover [Abstract]
Entity Registrant Name	Cardiff Lexington Corp
Entity Central Index Key	0000811222
Document Type	10-Q
Document Period End Date	Sep. 30, 2020
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 Common Stock, Shares Outstanding		2,076,903
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Entity Interactive Data Current	Yes
File Number	000-55462
Entity Incorporation, State Country Code	FL

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Current assets
Cash	$ 227,772	$ 76,902
Accounts receivable-net	65,309	99,540
Prepaid and other assets	1,368	10,234
Total current assets	294,449	186,676
Property and equipment, net of accumulated depreciation of $193,914 and $182,343, respectively	217,543	234,879
Land	603,000	603,000
Intangible assets, net	253,550	253,550
Goodwill	3,499,963	3,499,963
Deposits	13,600	13,600
Right of use - assets	62,665	90,799
Due from related party	0	23,338
Other assets	0	10,000
Total assets	4,944,770	4,915,805
Current liabilities
Accounts payable and accrued expense	629,097	795,964
Accrued expenses - related parties	1,697,057	1,447,487
Accrued interest	710,689	586,461
Right of use - liability	64,194	92,328
Due to director & officer	126,849	136,349
Deferred revenue	367,876	235,895
Line of credit	51,481	91,099
Common stock to be issued	0	500
Notes payable	944,713	207,351
Notes payable - related party	46,545	84,746
Convertible notes payable, net of debt discounts of $649,391 and $140,619, respectively	1,549,468	595,257
Net, liabilities of discontinued operations	2,425,100	2,555,837
Derivative Liability	3,168,106	3,102,392
Total current liabilities	11,781,175	9,931,666
Other Liabilities
Notes payable	249,057	410,000
Convertible notes payable, net of current portion and net of debt discounts of $0 and $687,849, respectively	0	484,568
Total liabilities	12,030,232	10,826,234
Shareholders' (deficit)
Common stock; 7,500,000,000 shares authorized with $0.001 par value; 1,490,212 and 67,742 shares issued and outstanding at September 30, 2020 and December 31, 2019, respectively	1,490	68
Treasury stock; 81,601 and 0 shares of Series H Preferred stock at September 30, 2020 and December 31, 2019, respectively, and 212,500 and 0 shares of Series D Preferred stock at September 30, 2020 and December 31 , 2019, respectively	(2,365,864)	0
Additional paid-in capital	46,052,351	43,470,501
Accumulated deficit	(63,858,637)	(61,742,235)
Total deficiency in shareholders' equity	(7,085,462)	(5,910,429)
Total liabilities and deficiency in shareholders' equity	4,944,770	4,915,805
Preferred Stock Series B [Member]
Shareholders' (deficit)
Preferred Stock all classes	7,182,014	6,933,012
Preferred Stock Series C [Member]
Shareholders' (deficit)
Preferred Stock all classes	480	480
Series D Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	1,000,000	1,000,000
Series E Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	602,998	602,998
Series F Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	700,173	700,173
Series F-1 Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	142,983	142,983
Series G Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	1,300,976	1,300,976
Series H Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	476,405	0
Series I Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	195,000	195,000
Series K Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	8,201	8,200
Series K1 Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	0	1,447
Series L Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	1,277,968	1,277,968
Series R Preferred Stock [Member]
Shareholders' (deficit)
Preferred Stock all classes	$ 198,000	$ 198,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Accumulated depreciation	$ 193,914	$ 182,343
Convertible notes payable, discount current	649,391	140,619
Convertible notes payable, discount noncurrent	$ 0	$ 687,849
Common stock, shares authorized	7,500,000,000	7,500,000,000
Common stock, par value	$ 0.001	$ .001
Common stock, shares issued	1,490,212	67,742
Common stock, shares outstanding	1,490,212	67,742
Treasury stock	81,601	0
Preferred Stock Series B [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, no par value
Preferred stock, par value	$ 4	$ 4
Preferred stock, shares issued	1,775,254	1,733,254
Preferred stock, shares outstanding	1,775,254	1,733,254
Preferred Stock Series C [Member]
Preferred stock, shares authorized	500	500
Preferred stock, no par value
Preferred stock, par value	$ 4	$ 4
Preferred stock, shares issued	120	120
Preferred stock, shares outstanding	120	120
Series D Preferred Stock [Member]
Preferred stock, shares authorized	800,000	800,000
Preferred stock, no par value
Preferred stock, par value	$ 4	$ 4
Preferred stock, shares issued	250,000	250,000
Preferred stock, shares outstanding	250,000	250,000
Series E Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, no par value
Preferred stock, par value	$ 4	$ 4
Preferred stock, shares issued	150,749	150,749
Preferred stock, shares outstanding	150,749	150,749
Series F Preferred Stock [Member]
Preferred stock, shares authorized	800,000	800,000
Preferred stock, no par value
Preferred stock, par value	$ 4	$ 4
Preferred stock, shares issued	175,043	175,043
Preferred stock, shares outstanding	175,043	175,043
Series F-1 Preferred Stock [Member]
Preferred stock, shares authorized	800,000	800,000
Preferred stock, no par value
Preferred stock, par value	$ 4	$ 4
Preferred stock, shares issued	35,745	35,745
Preferred stock, shares outstanding	35,745	35,745
Series G Preferred Stock [Member]
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, no par value
Preferred stock, par value	$ 4	$ 4
Preferred stock, shares issued	325,245	325,245
Preferred stock, shares outstanding	325,245	325,245
Series H Preferred Stock [Member]
Preferred stock, shares authorized	4,859,379	4,859,379
Preferred stock, no par value
Preferred stock, par value	$ 4	$ 4
Preferred stock, shares issued	119,101	0
Preferred stock, shares outstanding	37,500	0
Series I Preferred Stock [Member]
Preferred stock, shares authorized	500,000,000	500,000,000
Preferred stock, par value	$ .001	$ 0.001
Preferred stock, shares issued	195,000,000	195,000,000
Preferred stock, shares outstanding	195,000,000	195,000,000
Series K Preferred Stock [Member]
Preferred stock, shares authorized	10,937,500	10,937,500
Preferred stock, par value	$ .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	$ .001	$ 0.001
Preferred stock, shares issued	0	1,447,157
Preferred stock, shares outstanding	0	1,447,157
Series L Preferred Stock [Member]
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, par value	$ 4	$ 4
Preferred stock, shares issued	319,492	319,492
Preferred stock, shares outstanding	319,492	319,492
Series R Preferred Stock [Member]
Preferred stock, shares authorized	5,000	5,000
Preferred stock, par value	$ 1,200	$ 1,200
Preferred stock, shares issued	165	165
Preferred stock, shares outstanding	165	165

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Total revenue	$ 707,908	$ 1,327,315	$ 2,662,145	$ 2,952,221
Total cost of sales	476,986	404,896	1,348,859	1,112,514
GROSS MARGIN	230,922	922,419	1,313,286	1,839,707
OPERATING EXPENSES
Depreciation expense	319	(1,945)	956	9,373
Selling, general and administrative	761,171	768,029	2,203,964	2,282,722
Total operating expenses	761,490	766,084	2,204,920	2,292,095
INCOME (LOSS) FROM OPERATIONS	(530,568)	156,335	(891,634)	(452,388)
OTHER INCOME (EXPENSE)
Other income	0	33,644	(5,003)	134,142
Change in value of derivative liability	3,864,938	(2,340,167)	(127,378)	(6,635,549)
Interest expense	(78,622)	(49,352)	(268,194)	(220,179)
Conversion cost penalty and reimbursement	(10,003)	(136,401)	(14,000)	(682,416)
Amortization of debt discounts	(260,050)	(302,846)	(715,980)	(825,206)
Total other income (expenses)	(3,516,263)	(2,795,122)	(1,130,555)	(8,229,208)
NET INCOME (LOSS) BEFORE DISCONTINUED OPERATIONS	2,985,695	(2,638,787)	(2,022,189)	(8,681,596)
LOSS FROM DISCONTINUED OPERATIONS	(22,280)	(351,672)	(101,236)	(451,510)
(LOSS) GAIN FROM DISPOSAL OF DISCONTINUED OPERATIONS	(21,140)	0	194,873	0
Total loss from discontinued operations	(43,420)	(351,672)	93,637	(451,510)
NET INCOME (LOSS) FOR THE PERIOD	$ 2,942,275	$ (2,990,459)	$ (1,928,552)	$ (9,133,106)
Basic earnings (loss) per share - continuing operations	$ 3.08	$ (95.89)	$ (4.94)	$ (599.26)
Basic earnings (loss) per share - discontinued operations	(0.04)	(12.78)	0.23	(31.17)
Diluted earnings (loss) per share - continuing operations	0	(95.89)	(4.94)	(599.26)
Diluted earnings (loss) per share - discontinued operations	$ (0.04)	$ (12.78)	$ 0	$ (31.17)
Weighted Average Shares Outstanding - Basic Earnings (loss) per Share - continuing operations	968,379	27,520	409,666	14,487
Weighted Average Shares Outstanding - Basic Earnings (loss) per Share - discontinued operations	968,379	27,520	409,666	14,487
Weighted Average Shares Outstanding - Diluted Earnings (loss) per Share - continuing operations	6,394,936,792	27,520	1,444,295,468,290	14,487
Weighted Average Shares Outstanding - Diluted Earnings (loss) per Share - discontinued operations	968,379	27,520	1,444,295,468,290	14,487
Rental Business [Member]
Total revenue	$ 31,993	$ 39,199	$ 110,820	$ 135,577
Total cost of sales	39,279	32,254	120,763	153,873
Financial Services [Member]
Total revenue	675,915	1,288,116	2,551,325	2,816,644
Total cost of sales	$ 437,707	$ 372,642	$ 1,228,096	$ 958,641

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF DEFICIENCY IN SHAREHOLDERS' EQUITY (Unaudited) - USD ($)	Preferred Stock, Series A, I, K, K-1	Preferred Stock, Series B,D, E, F, F-1, G, H, L	Preferred Shares To Be Issued	Preferred Stock Series C and R	Treasury Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, shares at Dec. 31, 2018	9,647,720	2,664,283		119		60
Beginning balance, value at Dec. 31, 2018	$ 9,648	$ 10,657,137	$ 200,000			$ 1	$ 39,665,592	$ (55,378,603)	$ (4,846,225)
Issuance to balance reverse split partial rounding shares, shares						(826)
Issuance to balance reverse split partial rounding shares, Value
Issuance of I Series preferred stock as compensation, shares	250,000,000
Issuance of I Series preferred stock as compensation, value	$ 250,000		$ (200,000)				$ (50,000)
Issuance of G Series preferred stock for Key Tax acquisition, shares		325,244				50
Issuance of G Series preferred stock for Key Tax acquisition, value		$ 1,300,976				$ 1	(977)		1,300,000
Conversion of I Series preferred stock for common stock, shares	(55,000,000)					8,250
Conversion of I Series preferred stock for common stock, value	$ (55,000)					$ 8	54,992
Conversion of convertible notes payable, shares						44,075
Conversion of convertible notes payable, value						$ 44	950,193		950,237
Reclassify Derivative liabilities to Additional Paid in Capital							2,721,606		2,721,606
Net loss								(9,133,106)	(9,133,106)
Ending balance, shares at Sep. 30, 2019	204,647,720	2,989,527		119		51,609
Ending balance, value at Sep. 30, 2019	$ 204,648	$ 11,958,113				$ 54	43,341,406	(64,511,709)	(9,007,488)
Beginning balance, shares at Dec. 31, 2019	204,647,720	2,989,528		284		67,742
Beginning balance, value at Dec. 31, 2019	$ 204,648	$ 11,958,113		$ 198,476		$ 68	43,470,501	(61,742,235)	(5,910,429)
Issuance of preferred stock for services, shares		21,000		1
Issuance of preferred stock for services, value		$ 84,000		$ 4			(84,004)
Preferred stock to be issued, shares
Preferred stock to be issued, value			$ 165,000						165,000
Issuance of common stock in exchange for preferred stock, shares issued	(1,447,157)					3,500
Issuance of common stock in exchange for preferred stock, shares issued value	$ (1,447)					$ 4	1,444
Issuance of preferred stock in exchange for common stock, shares exchanged		119,101				(320)
Issuance of preferred stock in exchange for common stock, value exchanged		$ 476,404				$ (1)	(476,403)
Dividend on Series G preferred stock								(187,850)	(187,850)
Conversion of convertible notes payable, shares						1,255,476
Conversion of convertible notes payable, value						$ 1,255	231,047		232,302
Reclassify Derivative liabilities to Additional Paid in Capital							544,066		544,066
Sale of subsidiary, shares					(294,101)
Sale of subsidiary					$ (2,365,864)		2,365,864
Issuance of Common Stock, shares						163,814
Issuance of Common Stock, value						$ 164	(164)
Net loss								(1,928,552)	(1,928,552)
Ending balance, shares at Sep. 30, 2020	203,200,563	3,129,629		285	(294,101)	1,490,212
Ending balance, value at Sep. 30, 2020	$ 203,201	$ 12,518,517	$ 165,000	$ 198,480	$ (2,365,864)	$ 1,490	$ 46,052,351	$ (63,858,637)	$ (7,085,462)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net (Loss) for the period	$ (1,928,552)	$ (9,133,106)
Adjustments to reconcile net income (loss) to net cash (used in) operating activities:
Depreciation	17,336	53,549
Bad debt expense	0	0
Amortization of loan discount	715,980	825,206
Change in value of derivative liability	127,208	6,635,549
Conversion cost penalty	28,145	668,897
Conversion cost reimbursement	0	13,520
(Increase) decrease in:
Accounts receivable	34,231	(161,694)
Deposits	0	5,000
Other assets	10,000	(22,704)
Right of use - assets	28,134	0
Prepaids and other	8,866	203
Due from related party	23,338	0
Increase(decrease) in:
Accounts payable & Accrued expense	(166,867)	45,844
Accrued officers compensation	219,570	37,450
Preferred stock payable	165,000	0
Accrued interest	169,828	146,917
Right of use - liabilities	(28,134)	0
Deferred revenue	131,981	(882,813)
Net cash (used in) operating activities	(443,936)	(1,768,182)
Net cash (used in) provided by discontinued operations - operating activities	(130,737)	1,459,052
FINANCING ACTIVITIES
(Repayments to) advances from director and officer	20,500	37,450
Proceeds from convertible notes payable	415,000	193,500
Repayments of convertible notes payable	(20,207)	(235,763)
Repayments of notes payable - related party	(154,586)	0
Proceeds from notes payable - related party	116,385	0
Repayments on credit line	(39,618)	(1,999)
Proceeds from notes payable	24,019	410,000
Proceeds from SBA Loan	551,900	0
Repayments of interest payable	0	(67,394)
Dividend on Series G preferred stock	(187,850)	0
Net cash provided by financing activities	725,543	335,794
Net cash from Discontinued Operations - Financing	0	0
NET INCREASE IN CASH AND CASH EQUIVALENTS	150,870	26,664
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	76,902	118,307
CASH AND CASH EQUIVALENTS, END OF PERIOD	227,772	144,971
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION
Cash paid during the period for Interest	87,625	67,394
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued upon conversion of notes payable and accrued interest	212,327	950,237
Series I Preferred Stock issued for compensation	0	1,300,000
Derivative liability settled upon conversion	544,066	2,721,606
Goodwill	0	1,407,915
Debt discount from derivative liabilities	488,500	258,000
Treasury stock redemptions from disposal of discontinued operations	$ 2,365,864	$ 0

1. Summary of Significant Accou

1. Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
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 Corp. (“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, niche companies with high growth potential. 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 To date, Cardiff consists of the following wholly-owned subsidiaries: We Three, LLC dba Affordable Housing Initiative (“AHI”), acquired May 15, 2014 Romeo’s Alpharetta, LLC dba Romeo’s NY Pizza (“Romeo’s”), acquired June 30, 2014, discontinued July 1, 2020 Edge View Properties, Inc., (“Edge View”) acquired July 16, 2014 Repicci’s Franchise Group, LLC (“Repicci’s”), acquired August 10, 2016, discontinued June 1, 2020 Platinum Tax Defenders, LLC (“Platinum Tax”), acquired July 31, 2018 JM Enterprises 1, Inc. dba Key Tax Group (“Key Tax”), acquired May 2019 Red Rock Travel Group, LLC (“Red Rock”), acquired July 31, 2018, discontinued May 31, 2019 Basis of Presentation and Principles of Consolidation The accompanying September 30, 2020 interim condensed consolidated financial statements (“financial statements”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in the annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, but we believe the disclosures made are adequate to make the information presented not misleading. In the opinion of management, all adjustments, consisting of normal and recurring adjustments, necessary for a fair presentation have been included in the condensed consolidated financial statements included herein. These statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2019. The results of operations for the periods presented are not necessarily indicative of results to be expected for the full fiscal year or any other periods. The financial statements include the accounts of Cardiff, and its wholly-owned subsidiaries: AHI, Edge View, Platinum Tax and Key tax and subsidiaries shown as discontinued operations includes Red Rock Travel Group, LLC, Romeo’s; Repicci’s. 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. Subsidiaries discontinued are shows as discontinued operations. Use of Estimates The preparation of the unaudited condensed financial statements in conformity with generally accepted accounting principles in the United States (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. Change in Capital Structure In January 2020, the Company announced a reverse split of several of its Preferred Stock Classes which has been given retrospective treatment in the financial statements for all periods presented. In May 2020, the Company affected a 10,000:1 reverse split of Common Stock which has been given retrospective treatment in the financial statements for all periods presented. COVID-19 Pandemic The outbreak of a novel coronavirus throughout the world, including the United States, during early calendar year 2020 has caused widespread business and economic disruption through mandated and voluntary business closings and restrictions on the movement and activities of people (“COVID-19 Pandemic”). We are subject to risks and uncertainties as a result of the COVID-19 Pandemic. See the MD&A section for discussion on results of operations for the three and nine months ended September 30, 2020. The extent of the impact of the COVID-19 Pandemic on the Company's business is highly uncertain and difficult to predict, as the response to the COVID-19 Pandemic is rapidly evolving in many countries, including the United States and other markets where the Company operates. It is expected that many of the Company's customers and suppliers could be impacted by these closings and restrictions which could materially and adversely affect demand for our products, our ability to obtain or deliver inventory or services, and our ability to collect accounts receivables as customers face higher liquidity and solvency risk. Furthermore, capital markets and economies worldwide have also been negatively impacted by the COVID-19 Pandemic, and it is possible that it could cause an economic downturn, recession, or depression. Such economic disruption could have a material adverse effect on our business. Policymakers around the world have responded with fiscal and monetary policy actions to support the economy. The magnitude and overall effectiveness of these actions remains uncertain. The Company’s restaurant franchise operations have been hard hit by the economic pressure of the Covid-19 pandemic and the subsequent directives and responses to this crisis taken by the federal, state, and local government. In light of current circumstances arising from the COVID-19 pandemic, Cardiff as a public reporting company must evaluate what we should and are obligated to do in order to protect shareholders from the negative effects of this pandemic. The decrease in revenue for both the three months and nine months ended September 30, 2020 is primarily attributable to the COVID-19 pandemic. Both the affordable housing and financial services segments have been hit hard by the COVID-19 pandemic, due mainly to the significant increase in unemployment, which directly affected our subsidiaries prospects and customer base. We believe the same segment of the population which were heavily hit by unemployment were those who we provide our services and are no longer able to afford our services. Revenue Recognition On January 1, 2018, management adopted ASC 606, Revenue from contracts with customers (“Topic 606”) using the modified retrospective approach for all contracts as of the adoption date. As the adoption of this guidance did not have a significant impact on our consolidated financial adjustment, no adjustments were recorded to prior periods. 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. The Company recognizes revenue from our financial service subsidiaries based on the five-step approach discussed above and from our affordable housing subsidiary based on primarily 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. Franchisor Income Repicci’s, which was sold back to the original owner, generates some 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. A divestiture of this segment was effective June 1, 2020, and has been presented as discontinued operations for all periods presented. Financial Services Our financial services subsidiaries receive payments in advance of service and are recorded as deferred revenue. Revenues are recognized as services are provided. Rental Income The Company’s rental revenue is from mobile home leases. The expired leases are considered month-to-month leases. In accordance with section 605- 10-S99-1 of the FASB Accounting Standards Codification for revenue recognition, the cost of property held for leasing by major classes of property according to nature or function, and the amount of accumulated depreciation in total, is presented in the accompanying consolidated balance sheets as of September 30, 2020 and December 31, 2019. There are no contingent rentals included in income in the accompanying statements of operations. With the exception of the month-to-month leases, revenue was recognized on a straight-line basis and amortized into income on a monthly basis, over the lease term. Restaurant Sales Revenue from restaurant sales were recognized when food and beverage products are sold. We report revenue net of sales taxes collected from customers and remitted to governmental taxing authorities. A divestiture of this segment was completed effective July 1, 2020 and has been presented as discontinued operations for all periods presented. Cash and Cash Equivalents We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents. We had no cash equivalents at September 30, 2020 and December 31, 2019. Accounts Receivable Accounts receivable is reported on the condensed consolidated balance sheet at gross amounts due to us. Management closely monitors outstanding accounts receivable and charges off to expense any balances that are determined to be uncollectible. As of September 30, 2020 and December 31, 2019, we had accounts receivable of $70,989 and $118,125, respectively. Accounts receivables primarily are generated from our subsidiaries in their normal course of business. Property, Equipment and Leasehold Improvements Property, equipment and leasehold improvements are carried at cost. Expenditures for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial reporting purposes 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 Leases In accordance with FASB issued Accounting Standards Update (“ASU”) No. 2016-02 ,” Leases” (Topic 842) 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. We believe such assumptions are also comparable to those that would be used by other marketplace participants. 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 Accounting Standards Codification (“ASC”) 815-10, Derivatives and Hedging (“ASC 815-10”) For option based simple derivative financial instruments, we use the Black-Scholes 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, we record a “beneficial conversion feature” (“BCF”) discount against the face amount of the respective debt instrument (offset to additional paid in capital). When the Company records a BCF which is not a conventional convertible, the fair value of the BCF is recorded as a derivative liability with an offset against the face amount of the respective debt instrument which is and amortized to interest expense over the term 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 condensed 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 our financial assets measured and recorded at fair value on the Company’s condensed consolidated balance sheets on a recurring basis and their level within the fair value hierarchy as of September 30, 2020 and December 31, 2019. Level 1 Level 2 Level 3 Total Fair Value of BCF Derivative Liability – September 30, 2020 $ – $ – $ 3,168,106 $ 3,168,106 Level 1 Level 2 Level 3 Total Fair Value of BCF Derivative Liability – December 31, 2019 $ – $ – $ 3,102,392 $ 3,102,392 Stock-Based Compensation We account for stock-based compensation in which we obtain employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718-10-30. Pursuant to ASC 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 consolidated statements of operations. Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services We previously adopted ASU No 2018-07 for equity instruments issued to parties other than employees. 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 periods ending September 30, 2020 and December 31, 2019 we did not have any interest and penalties associated with tax positions. As of September 30, 2020, and December 31, 2019, we did not have any significant unrecognized uncertain tax positions. Earnings (Loss) per Share FASB ASC Subtopic 260, Earnings Per Share Going Concern The accompanying 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. We have sustained operating losses since its inception and have negative working capital and an accumulated deficit. These factors raise substantial doubts about our ability to continue as a going concern. The accompanying 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, our independent registered public accounting firm, in its report on our December 31, 2019 consolidated financial statements, has raised substantial doubt about our ability to continue as a going concern. Our ability 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 us to fund its cashflow shortfalls and pursue new acquisitions. There can be no assurance we 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 we 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 we will be able to operate profitably on a consistent basis, or at all, in the future. Should we not be able to raise sufficient funds, it may cause cessation our operations. Accounting Pronouncements 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 our financial position, results of operations or cash flows.

2. Accounts Payable and Accrued

2. Accounts Payable and Accrued Expenses	9 Months Ended
	Sep. 30, 2020
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	2. ACCOUNTS PAYABLE AND ACCRUED EXPENSES September 30, 2020 December 31, 2019 Accounts payable $ 62,432 $ 228,971 Accrued credit cards 27,607 86,077 Accrued income, payroll and other taxes 321,183 276,614 Accrued advertising 85,996 53,189 Accrued payroll 23,853 58,760 Accrued expenses other 108,026 92,353 Total $ 629,097 $ 795,964 The Company is delinquent paying income taxes. As of September 30, 2020, and December 31, 2019, the balance due for these taxes is $321,183 and $276,614, respectively, as shown in the table above.

3. Property and Equipment, Net

3. Property and Equipment, Net	9 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	3. PROPERTY AND EQUIPMENT, NET Property and equipment as of September 30, 2020 and December 31, 2019 is as following: September 30, 2020 December 31, 2019 Residential housing $ 341,205 $ 341,205 Furniture, fixture and equipment 76,017 76,017 Total 417,222 417,222 Less: accumulated depreciation (199,679 ) (182,343 ) Property and equipment, net $ 217,543 $ 234,879 During the three and nine months ended September 30, 2020, total depreciation expense was $5,765, and $17,336, respectively. During the three and nine months ended September 30, 2019, total depreciation expense was $(1,945), and $9,373, respectively.

4. Land

4. Land	9 Months Ended
	Sep. 30, 2020
Real Estate [Abstract]
LAND	4. LAND As of September 30, 2020 and December 31, 2019, we 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. We issued 241,199 shares of Series E Preferred Stock as consideration for this acquisition. The land is currently vacant and is expected to be developed into a residential community using a third party developer. The Company does not plan to develop the land itself.

5. Line of Credit

5. Line of Credit	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
LINE OF CREDIT	5. LINE OF CREDIT At September 30, 2020 and December 31, 2019, notes payable represent amounts outstanding under a $92,500 line of credit from a commercial lender. The line of credit bears interest at prime plus a variable rate of 3.45%. There is a non-refundable annual fee of $250 subject to change as determined by the bank. The monthly payment is the minimum of $100 or the sum of 1/100 th At September 30, 2020 and December 31, 2019, we had outstanding balances of $51,481 and $91,099, respectively.

6. Related Party Transactions

6. Related Party Transactions	9 Months Ended
	Sep. 30, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	6. RELATED PARTY TRANSACTIONS From time to time, the companies borrow funds from our Chairman of the Board (“Chairman”) or certain subsidiary managers. Refer to Commitments and Contingencies for additional related party transactions, refer to Note 13.

7. Notes Payable

7. Notes Payable	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
NOTES PAYABLE	7. NOTES PAYABLE Notes payable at September 30, 2020 and December 31, 2019 are summarized as follows: September 30, 2020 December 31, 2019 Notes Payable - Unrelated Party $ 641,870 $ 617,351 Notes Payable - Related Party 46,545 84,746 Notes Payable – Paycheck Protection Program 551,900 – Total $ 1,240,316 $ 702,097 Notes Payable On March 12, 2009, we 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, we issued warrants to purchase its Common Stock, recorded a $20,000 debt discount which has been fully amortized. We assigned all of our receivables from consumer activations of the rewards program as collateral on this debenture. On March 24, 2011, we 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, we repaid $5,000 of the note. No warrants had been exercised before the expiration. As of September 30, 2020, we are in default on this debenture. The principal balance of the note as of September 30, 2020 and December 31, 2019 is $10,989 and accrued interest at September 30, 2020 is $3,266. On September 7, 2011, we entered into a Promissory Note agreement (“Note 3”) for $50,000. Note 3 bears interest at 8% per year and matures on September 7, 2016. Interest was payable annually on the anniversary of Note 3, and the principal and any unpaid interest will be due upon maturity. The balance of Note 3 was $50,000 at September 30, 2020 and December 31, 2019 and the note is currently in default. Accrued interest on the note at September 30, 2020 was 36,295. On November 17, 2011, we entered into a Promissory Note agreement (“Note 3-1”) for $50,000. Note 3-1 bears interest at 8% per year and matures on November 17, 2016. Interest was payable annually on the anniversary of Note 3-1, and the principal and any unpaid interest will be due upon maturity. The principal balance of Note 3-1, was $50,000 at September 30, 2020 and December 31, 2019. Note 3-1 is currently in default. Accrued interest on the note at September 30, 2020 was 35,518. On September 9, 2019, we entered into a Senior Secured Promissory Note with an unrelated entity in the amount $410,000. The note bears interest at the rate of 10% per annum and matured on September 9, 2020. On November 10, 2020, we entered into an extension on the note until December 31, 2020. The Company agreed to use the proceeds to repay amounts owed to the commercial lender of the Company. The note is secured and is current as of September 30, 2020. The balance of the note at September 30, 2020 is $410,000 and accrued interest is $43,584. Notes Payable – Related Party We assumed notes payable from the previous owners of which are currently managers of Key Tax related to the acquisition of Key Tax on May 8, 2019. The notes are due on demand and do not bear interest. The balance of these notes is $41,947 and $58,649 at September 30, 2020 and December 31, 2019. From time to time, the previous owner which is currently the manager of Platinum Tax Defenders loans funds to the Company to cover short term operating needs. Amounts owed as of September 30, 2020 and December 31, 2019 were $4,598 and $15,108, respectively. Notes Payable – Paycheck Protection Program Loans The Company and certain of its subsidiaries (the “Companies”) executed loan agreements with the U.S. Small Business Administration (“SBA”) to participate in the Paycheck Protection Program (“PPP”) under Division A, Title I of the CARES Act, which was enacted March 27, 2020. The Companies were granted aggregate proceeds of $554,900 from the SBA. The loans accrue interest at the rate of 1% to 3.75%. The Companies must pay principal and interest payments ranging from $731 to $14,491 monthly beginning seven to twelve months from the date of the Note with the SBA. Maturity dates range from April 14, 2022 to June 2, 2050. The loans and accrued interest may be forgivable if the Companies use the funds for eligible purposes. Eligible uses include payroll, benefits, rent and utilities, and maintains its payroll levels. Loan forgiveness will be reduced if the Companies terminate employees or reduces salaries or wages during the necessary period. The Companies intend to use the proceeds for eligible purposes and believes the current usages are eligible as defined by the SBA. Although, we cannot assure that we will meet the forgiveness criteria and that any or all the loans will be forgiven.

8. Convertible Notes Payable

8. Convertible Notes Payable	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	8. CONVERTIBLE NOTES PAYABLE Some of the Convertible Notes issued as described below include an anti-dilution provisions that allowed for the adjustment of the conversion price. We considered the guidance provided by the FASB in “Determining Whether an Instrument Indexed to an Entity’s Own Stock,” the result of which indicates that the instrument is not indexed to the issuer’s own stock. Accordingly, we determined that, as the conversion price of the Convertible Notes issued in connection therewith could fluctuate based future events, such prices were not fixed amounts. As a result, we determined that the conversion features of the Convertible Notes issued in connection therewith are not considered indexed to our stock and characterized the value of the conversion feature of such notes as derivative liabilities. The balances of convertible notes at September 30, 2020 and December 31, 2019 are $2,198,859 and $1,908,293, respectively. During the nine-month period January 1, 2020 to September 30, 2020, the Company converted $166,727 of convertible debt, and $45,600 in accrued interest and $21,000 in penalties and fees into 1,255,476 shares (post reverse split of 10,000:1) of Common Stock and reclassified a $15,000 convertible note to conventional notes payable. We had debt discount of $649,391 and $828,468 as of September 30, 2020 and December 31, 2019 respectively. During the nine months ending September 30, 2020 and 2019, we recorded amortization of debt discounts of $715,980 and $825,206, respectively. Convertible notes at September 30, 2020 and December 31, 2019 are summarized as follows: September 30, 2020 December 31, 2019 Convertible notes payable $ 2,198,859 $ 1,908,293 Unamortized discounts on convertible notes payable (649,391 ) (828,468 ) Total convertible debt less debt discount 1,549,468 1,079,825 Current portion 1,549,468 595,257 Long-term portion $ – $ 484,568 The following is a schedule of convertible notes payable from December 31, 2019 to September 30, 2020. Note # Issuance Maturity Principal Balance 12/31/19 New Loans and Reclasses Cash Paydown Principal Conversions Default Principal Balance 9-30-20 Interest Expense On Convertible Debt For Nine Months Ended 9-30-20 Accrued Interest on Convertible Debt at 9-30-20 1 8/21/08 8/21/09 $ 150,000 $ – $ – $ – Yes $ 150,000 $ 13,700 $ 218,308 2 3/11/09 4/29/14 15,000 (15,000 ) – – Yes – – – 7 2/9/16 On demand 8,485 – – – Yes 8,485 1,292 3,704 7-1 10/28/16 10/28/17 25,000 – – – Yes 25,000 3,806 14,126 8 3/8/16 3/8/17 1,500 – – – Yes 1,500 228 10,092 9 9/12/16 9/12/17 80,000 – – – Yes 80,000 12,178 60,054 10 1/24/17 1/24/18 32,621 – – – Yes 32,621 4,966 28,177 11-1 2/21/17 2/21/18 9,733 – – – Yes 9,733 1,482 4,014 11-2 3/16/17 3/16/18 20,032 – – – Yes 20,032 3,049 5,417 13-2 7/24/18 1/24/19 92,205 (48,246 ) – – Yes 43,959 6,022 30,024 22 7/10/18 1/10/21 953,414 (117,799 ) (20,207 ) – – 815,408 73,429 86,918 22-1 2/20/19 1/10/21 – 61,704 – – – 61,704 5,636 11,985 22-3 4/10/19 1/10/21 – 56,095 – – – 56,095 5,123 10,269 25 8/13/18 2/13/19 78,314 48,246 – (8,268 ) Yes 118,292 16,450 1,795 26 8/10/17 1/27/18 20,000 – – – Yes 20,000 2,283 6,817 29-1 11/8/19 11/8/20 141,122 – – (36,159 ) – 104,963 7,291 1,324 29-2 11/8/19 11/8/20 62,367 – – – – 62,367 3,797 3,797 30 7/26/19 7/26/20 73,500 – – (73,500 ) Yes – 511 – 31 8/28/19 8/28/20 120,000 – – (48,800 ) Yes 71,200 7,277 7,427 32 5/22/19 5/10/20 25,000 – – – Yes 25,000 3,806 5,027 33 2/11/20 2/11/21 – 157,500 – – – 157,500 6,090 6,090 34 5/18/20 5/18/21 – 63,000 – – – 63,000 1,418 1,418 35 8/24/20 8/24/21 – 85,000 – – – 85,000 524 524 36 9/3/20 1/3/21 – 120,000 – – – 120,000 900 900 37 9/3/20 6/3/21 – 67,000 – – – 67,000 503 503 $ 1,908,293 $ 477,500 $ (20,207 ) $ (166,727 ) – $ 2,198,859 $ 181,760 $ 518,710

9. Fair Value Measurement

9. Fair Value Measurement	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	9. FAIR VALUE MEASUREMENT We measure assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The carrying amounts of our financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable & accrued expenses, certain notes payable and notes payable – related party, approximate their fair values because of the short maturity of these instruments. We recognize our derivative liabilities as level 3 and value these derivatives using the methods discussed in note 1. We believe that its valuation methods are appropriate and consistent with other market participants, we recognize 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 terms in the notes that are subject to volatility and market price of our underlying common stock. As of September 30, 2020, and December 31, 2019, the Company did not have any derivative instruments that were designated as hedges. Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. During the 3 months ended September 30, 2020, the Company’s stock price decreased from its initial valuation and thus, the derivative liability also decreased. Generally, as the stock price decreases for each of the related convertible notes that have an embedded derivative liability, the value of the derivative liability decreases. Stock price is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s convertible notes with an embedded derivative liability. We used the Black-Scholes Model to measure the fair value of the derivative liabilities of $3,168,106 and $3,102,392 on September 30, 2020 and December 31, 2019, respectively. We recorded a net increase of $65,714 in the derivative liability for the nine months ended September 30, 2020. The following table provides a summary of changes in fair value of our Level 3 financial liabilities for the three months ended September 30, 2020: Derivative Liability, December 31, 2019 $ 3,102,392 Day 1 Loss 614,229 Discount on derivatives 482,403 Derivatives settled (544,066 ) Mark to market adjustment (486,852 ) Derivative Liability, September 30, 2020 $ 3,168,106 The above tables also include derivative liabilities related to warrants to purchase common stock of $22 at September 30, 2020. Net loss for the period included mark-to-market adjustments relating to the liabilities held during the nine months ended September 30, 2020 in the amounts of $7,197. See note 12 for derivative liabilities from discontinued operations. The valuation of the derivative liabilities attached to the convertible debt was arrived at through the use of the Black-Scholes Option Pricing Model (“Black-Scholes Model”) using the following assumptions: For the Periods Ended September 30, 2020 December 31, 2019 Volatility 372.7% - 1,140.6% 378.8% - 1,872.7% Risk-free interest rate 10% - 13% 1.55% - 1.62% Expected term 0.3 – 2.0 .47 – 2.8

10. Capital Stock

10. Capital Stock	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
CAPITAL STOCK	10. CAPITAL STOCK Preferred Stock During January 2020, we facilitated a reverse split of several classes our Preferred Stock which has been given retrospective treatment in these financial statements. In addition to the reverse stock split, management established new rights & privileges for certain classes of preferred stock. The reverse split ratio ranges from 1.6:1 to 307.7:1 resulting in a reclassification of $98,989 from preferred stock to additional paid in capital. The rights and privileges were changed with unanimous consent of all parties. All holders agreed to replace existing rights and privileges with new uniform conditions and a simplified uniform preferred $4.00 per share stated value. Holders of Series B, D, D1, E, E1, F, F1, G, G1, H, H1, I, J, J1, L, L1, M, and P Preferred Stock shall have conversion rights that are affected by the closing common share market price on the date of conversion as reported on such national exchange where the Company’s common stock is traded: i. If the closing market price is less than $4 per share one (1) share of the respective Series of Preferred Stock described in this Section 4(a) shall convert into an amount of common stock equal to: two (2) times the Stated Value, as defined herein, divided by the closing market price as reported on such national exchange where the Company’s common stock is traded on the date of conversion. For Example. If the closing price of the common stock as reported on such national exchange where the Company’s common stock is traded is $1.00 and the Stated Value is $4.00, one (1) preferred share would convert into eight (8) shares of common stock. ii. If the closing market price is equal to or greater than $4 per share one (1) share of the respective Series of Preferred Stock described in this Section 4(a) shall convert into two (2) shares of common stock. For Example. If the closing price of the common stock as reported on such national exchange where the Company’s common stock is traded is $5.00 one (1) preferred share would convert into two (2) shares of common stock. Holders of Series C Preferred Stock shall have Conversion Rights such that upon Conversion each one (1) share of Series C Preferred Stock shall convert into one hundred thousand (100,000) shares of the Common Stock. In the event that the Company should up list to a national exchange as defined by the U.S. Securities and Exchange Commission, each share of Series C Preferred Stock shall automatically be redeemed by the Company in exchange for a total of Fifty Thousand Dollars ($50,000.00) worth of the Common Stock, valued at the time of redemption. Holders of the Series K and K1 Preferred Stock shall have Conversion Rights such that upon Conversion each one (1) share of Series K and K1 Preferred Stock shall convert into 1.25 shares of the Common Stock. Holders of Series R Preferred Stock shall be the amount equal to $0.30; provided, however if the price of the Common Stock closes below $0.30 for the five (5) consecutive Trading Days immediately prior to the Conversion Date, then the Conversion Price shall be adjusted to $0.20, and if the price of the Common Stock closes below $0.20 for the five (5) consecutive Trading Days immediately prior to the Conversion Date, then the Conversion Price shall be adjusted to $0.10. Common Stock During the nine months ended September 30, 2020, we issued the following transactions: · 1,255,476 shares of common stock were issued upon conversion of certain convertible notes payable (see Footnote 9). · On January 9, 2020, we issued 25,000 warrants and a free trading common share certificate in the amount of 3,500 shares of common stock for settlement of a threatened lawsuit. · On May 11, 2020, the Company completed a reverse stock split of 10,000:1 for common shares. · On August 24, 2020, 163,814 shares were issued to a financial advisor for services These transactions are reflecting a retrospective treatment of common stock that was a reverse split effective in May 11, 2020.

11. Warrants

11. Warrants	9 Months Ended
	Sep. 30, 2020
Warrants and Rights Note Disclosure [Abstract]
WARRANTS	11. WARRANTS The initial and ending valuation of the warrants as of September 30, 2020 are as follows: Nine Months Initial Valuation $ 6,135 Ending Value $ 22 The table below set forth the assumptions for the Black-Scholes Model September 30, 2020: Nine Months Volatility 406.8%-1,140.0% Risk-free interest rate 8% - 16% Expected term 0.11 – 5.28 Accordingly, the $5,592 change in warrant values in earnings during the nine months ended September 30, 2020. The following tables summarize all warrant outstanding as of September 30, 2020, and the related changes during this period. The warrants expire three years from grant date, which as of September 30, 2020 is 1.1 years. The intrinsic value of the warrants as of September 30, 2020 is $-0-. Number of Weighted Stock Warrants Balance at December 31, 2019 6,614,287 $ 0.21 Granted – – Exercised – – Expired – – Balance at September 30, 2020 6,614,287 0.40 Warrants Exercisable at September 30, 2020 6,614,287 $ 0.40

12. Basic and Diluted (Loss) Ea

12. Basic and Diluted (Loss) Earnings Per Share	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Basic and Diluted (Loss) Earnings Per Share	12. BASIC AND DILUTED (LOSS) EARNINGS PER SHARE Below is a reconciliation between basic and diluted (loss) earnings per common share for the three and nine months ended September 30, 2020 and 2019. Three Months Ended September 30, 2020 Three Months Ended September 30, 2019 Income/Loss Share Per Share Loss Share Per Share Net Income (Loss) From Continued Operations - basic $ 2,985,695 968,379 $ 3.08 $ (2,638,787 ) 27,520 $ (95.89 ) Effect of Dilutive Securities 6,393,968,413 Effect on income/loss Changes in derivative liability (3,864,938 ) Interest expense on convertible debt 63,287 Amortization Expense 258,647 Debt discount (674,038 ) Net Income (Loss) From Continued Operations - diluted $ (1,231,347 ) 6,394,936,792 Net Income (Loss) From Discontinued Operations - basic $ (43,420 ) 968,379 Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Loss Share Per Share Loss Share Per Share Net Income (Loss) From Continued Operations - basic $ (2,022,189 ) 409,666 $ (4.94 ) $ (8,681,596 ) 14,487 $ (599.27 ) Net Income (Loss) From Discontinued Operations - basic $ 93,637 409,666 $ 0.23 $ (451,510 ) 14,487 $ (31.17 ) Effect of Dilutive Securities 1,444,295,058,624 Changes in derivative liabilities 21,521 Interest expense on convertible debt 51,756 Net Income (Loss) From Discontinued Operations - diluted $ 166,914 1,444,295,468,290 All dilutive common stock equivalents are reflected in our earnings (loss) per share calculations. Anti-dilutive common stock equivalents are not included in the earning (loss) per share calculation. Due to the loss, all common stock equivalents were excluded from the diluted per share calculation for the three and nine months ended September 30, 2020 because their inclusion would have been anti-dilutive.

13. Discontinued Operations

13. Discontinued Operations	9 Months Ended
	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	13. DISCONTINUED OPERATIONS Management has decided to divest from the food services sector due primarily to a shift in strategy to focus time and resources on opportunities in the financial services sector to build upon its tax subsidiaries with related debt, credit, billing, and real estate opportunities. The Company’s restaurant franchise operations have been hard hit by the economic pressure of the COVID-19 pandemic and the subsequent directives and responses to this crisis taken by the federal, state, and local government. In light of current circumstances arising from the COVID-19 pandemic, Cardiff as a public reporting company must evaluate what we should and are obligated to do in order to protect shareholders from the negative effects of this pandemic. As a result, management entered into agreements with the existing managers who were the original owners of Romeo’s NY Pizza (“Romeo’s”) and Repicci’s Franchise Group (“Repicci’s”) to buyback the subsidiaries previously purchased by Cardiff Lexington Corp. The Company and the Repicci’s manager have entered into a Resignation, Release & Buyback Agreement and a Resignation, Release & Buyback Agreement Addendum (“Repicci’s Agreements”) which was effective June 1, 2020. Pursuant to the Repicci’s Agreement, the Repicci’s manager resigned employment from the Company effective June 1, 2020 and has purchased the Repicci’s subsidiary in exchange for returning 81,601 Preferred Shares Series H stock (“Preferred H”) which is held by the Company as treasury stock. The Repicci’s manager retained 37,500 shares of Preferred H shares subject to the terms of the Repicci’s Agreements. There was a gain on disposal in the amount of $216,013. The Company and the Romeo’s manager have entered into a Resignation, Release & Buyback Agreement and a Resignation, Release & Buyback Agreement Addendum (“Romeo Agreements”) which is effective July 1, 2020. Pursuant to the Romeo Agreement, Romeo’s manager resigned employment from the Company effective July 1, 2020 and has purchased back the Romeo’s subsidiary in exchange for returning 212,500 Preferred Shares Series D stock (“Preferred D”). The Romeo’s manager will retain 37,500 shares of Preferred D shares subject to the terms of the Romeo Agreements. There was a loss on disposal in the amount of $21,140. In April 2019, the Company discontinued operating Red Rock Travel due to continuing operating losses. Net liabilities of discontinued operations at September 30, 2020 and December 31, 2019 are $2,425,100 and $2,555,837, respectively. Net loss from discontinued operations for the nine months ending September 30, 2020 and December 31, 2019 are $101,237 and $99,837, respectively. September 30, 2020 December 31, 2019 Net liabilities of discontinued operations Cash $ – 23,875 Receivables – 18,585 Inventories – 3,079 Other assets – 1,486 Right of use assets – 291,330 Property and Equipment 53,501 92,021 Total assets 53,501 430,376 Accounts payable & accrued expenses 1,930,960 2,2 Accrued expenses - related party – 74,513 Accrued interest 147,876 96,729 Right of use liabilities – 296,605 Deferred revenue – 61,218 Notes payable 240,000 77,540 Derivative liability 159,765 138,244 Total liabilities 2,478,601 2,986,213 Net liabilities of discontinued operations $ (2,425,100 ) $ (2,555,837 ) Net loss from discontinued operations Revenue $ 283,661 468,666 Cost of sales 82,399 364,947 Selling, general and administrative expenses 223,980 168,364 Interest expense 56,998 35,192 Change in value of derivative liability 21,521 – Net loss from discontinued operations $ (101,237 ) $ (99,837 )

14. Commitments and Contingenci

14. Commitments and Contingencies	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	14. COMMITMENTS AND CONTINGENCIES Leases We recorded operating lease expense of $64,494 and $34,953 for the nine months ended September 30, 2020 and December 31, 2019, respectively. The Company has property leases that are renewable on an annual basis, with no long-term property leases. Employees We have an employment agreement effective August 1, 2020 to December 31, 2025 with the Chairman of the Board, Mr. Thompson. with automatic extension for additional successive one (1) year renewals terms unless terminated as defined in the agreement. We provide for compensation of $30,000 per month along with additional incentives. We have an employment agreement effective August 1, 2020 to December 31, 2025 with the Chief Executive Officer, Mr. Cunningham with automatic extension for additional successive one (1) year renewals terms unless terminated as defined the agreement. We provide for compensation of $30,000 per month. We have an employment agreement with the Chief Operating Officer, effective June 13, 2016 to December 31, 2021 with automatic extension for additional successive one (1) year renewals terms unless terminated as defined in the agreement. We provide for compensation of $10,000 per month. We have an employment agreement with the Chief Financial Officer, effective January 27, 2020 to December 31, 2021 with automatic extension for additional successive one (1) year renewals terms unless terminated as defined in the agreement. We provide for compensation of $8,333 per month. We have an employment agreement with a subsidiary manager, effective May 31, 2019 with a term of 5 years, whereby we provide for compensation of $17,333 per month along with a bonus incentive if financial performance measures are met. We have an employment agreement with a subsidiary manager, effective July 1, 2018 with a term of 5 years, whereby we provide for compensation of $20,000 per month along with a bonus incentive if financial performance measures are met. We acquired Redrock Travel on May 1, 2018. Our board of directors decided to terminate the acquisition agreement and to file for the cancelation of the Redrock Stock Class with the State of Florida. A declaration has been served notifying Red Rock and its investors the Board nor officer of the Company approved any transactions entered into with Red Rock. The Company is awaiting a response.

15. Income Taxes

15. Income Taxes	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	15. INCOME TAXES At September 30, 2020 the Company had federal and state net operating loss carry forwards of approximately $16,000,000 that expire over various years through the year 2040.

16. Segment Reporting

16. Segment Reporting	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
SEGMENT REPORTING	16. SEGMENT REPORTING The Company has two reportable operating segment as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information (1) Affordable Housing (We Three) and (2) Financial Resolution Services (Platinum and Key Tax) These segments are a result of differences in the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, bookkeeping and general accounting. The Affordable Housing segment leases and sells mobile homes as an option for a homeowner wishing to avoid large down payments, expensive maintenance costs, large monthly mortgage payments and high property taxes and insurance which is a common trait of brick and mortar homes. Additionally, if bad credit is an issue preventing potential home owners from purchasing a traditional house, the Company will provide a "lease to own" option so people secure their family home. Platinum Tax Defenders and Key Tax 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. As of September 30, 2020 As of December 31, 2019 Assets: Affordable Housing Rentals $ 296,217 $ 299,565 Financial Services 4,597,428 4,302,238 Others 51,125 269,401 Consolidated assets $ 4,944,770 $ 4,871,204 For the Three Months Ended September 30, 2020 For the Three Months Ended September 30, 2019 Revenues Affordable Housing Rentals $ 31,993 $ 39,199 Financial Services 675,915 1,288,116 Total revenues $ 707,908 $ 1,327,315 Cost of Sales: Affordable Housing Rentals $ 39,279 $ 32,254 Financial Services 437,707 372,642 Total cost of sales $ 476,986 $ 404,896 Income (Loss) from Operations From Subsidiaries: Affordable Housing Rentals $ (5,683 ) $ 5,857 Financial Services (216,224 ) 214,929 Total Income (Loss) from operations from subsidiaries $ (221,907 ) $ 220,786 Loss From Operations from Cardiff Lexington $ (308,661 ) $ (64,451 ) Loss before discontinued operations and before taxes: Affordable Housing Rentals $ (5,683 ) $ 5,857 Financial Services (216,224 ) 214,929 Corporate and Administration 3,207,602 (2,859,573 ) Total Loss before discontinued operations and before taxes $ 2,985,695 $ (2,638,787 ) For the Nine Months Ended September 30, 2020 2019 Revenue: Affordable Housing Rentals $ 110,820 $ 135,577 Financial Services 2,551,325 2,816,644 Total Revenue $ 2,662,145 $ 2,952,221 Cost of Sales: Affordable Housing Rentals $ 120,763 $ 153,873 Financial Services 1,228,096 958,641 Total Cost of Sales $ 1,348,859 $ 1,112,514 Income (Loss) from Operations From Subsidiaries: Affordable Housing Rentals $ (10,331 ) $ 6,827 Financial Services (134,092 ) 384,757 Total Income (Loss) from operations from subsidiaries $ (144,423 ) $ 391,584 Loss From Operations from Cardiff Lexington $ (747,211 ) $ (843,972 ) Loss before discontinued operations and before taxes: Affordable Housing Rentals $ (10,331 ) $ 6,827 Financial Services (134,092 ) 384,757 Corporate and Administration (1,877,766 ) (9,073,180 ) Total Loss before discontinued operations and before taxes $ (2,022,189 ) $ (8,681,596 )

1. Summary of Significant Acc_2

1. Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
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 Corp. (“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, niche companies with high growth potential. 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 To date, Cardiff consists of the following wholly-owned subsidiaries: We Three, LLC dba Affordable Housing Initiative (“AHI”), acquired May 15, 2014 Romeo’s Alpharetta, LLC dba Romeo’s NY Pizza (“Romeo’s”), acquired June 30, 2014, discontinued July 1, 2020 Edge View Properties, Inc., (“Edge View”) acquired July 16, 2014 Repicci’s Franchise Group, LLC (“Repicci’s”), acquired August 10, 2016, discontinued June 1, 2020 Platinum Tax Defenders, LLC (“Platinum Tax”), acquired July 31, 2018 JM Enterprises 1, Inc. dba Key Tax Group (“Key Tax”), acquired May 2019 Red Rock Travel Group, LLC (“Red Rock”), acquired July 31, 2018, discontinued May 31, 2019
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying September 30, 2020 interim condensed consolidated financial statements (“financial statements”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in the annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, but we believe the disclosures made are adequate to make the information presented not misleading. In the opinion of management, all adjustments, consisting of normal and recurring adjustments, necessary for a fair presentation have been included in the condensed consolidated financial statements included herein. These statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2019. The results of operations for the periods presented are not necessarily indicative of results to be expected for the full fiscal year or any other periods. The financial statements include the accounts of Cardiff, and its wholly-owned subsidiaries: AHI, Edge View, Platinum Tax and Key tax and subsidiaries shown as discontinued operations includes Red Rock Travel Group, LLC, Romeo’s; Repicci’s. 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. Subsidiaries discontinued are shows as discontinued operations.
Use of Estimates	Use of Estimates The preparation of the unaudited condensed financial statements in conformity with generally accepted accounting principles in the United States (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.
Change in Capital Structure	Change in Capital Structure In January 2020, the Company announced a reverse split of several of its Preferred Stock Classes which has been given retrospective treatment in the financial statements for all periods presented. In May 2020, the Company affected a 10,000:1 reverse split of Common Stock which has been given retrospective treatment in the financial statements for all periods presented.
COVID-19 Pandemic	COVID-19 Pandemic The outbreak of a novel coronavirus throughout the world, including the United States, during early calendar year 2020 has caused widespread business and economic disruption through mandated and voluntary business closings and restrictions on the movement and activities of people (“COVID-19 Pandemic”). We are subject to risks and uncertainties as a result of the COVID-19 Pandemic. See the MD&A section for discussion on results of operations for the three and nine months ended September 30, 2020. The extent of the impact of the COVID-19 Pandemic on the Company's business is highly uncertain and difficult to predict, as the response to the COVID-19 Pandemic is rapidly evolving in many countries, including the United States and other markets where the Company operates. It is expected that many of the Company's customers and suppliers could be impacted by these closings and restrictions which could materially and adversely affect demand for our products, our ability to obtain or deliver inventory or services, and our ability to collect accounts receivables as customers face higher liquidity and solvency risk. Furthermore, capital markets and economies worldwide have also been negatively impacted by the COVID-19 Pandemic, and it is possible that it could cause an economic downturn, recession, or depression. Such economic disruption could have a material adverse effect on our business. Policymakers around the world have responded with fiscal and monetary policy actions to support the economy. The magnitude and overall effectiveness of these actions remains uncertain. The Company’s restaurant franchise operations have been hard hit by the economic pressure of the Covid-19 pandemic and the subsequent directives and responses to this crisis taken by the federal, state, and local government. In light of current circumstances arising from the COVID-19 pandemic, Cardiff as a public reporting company must evaluate what we should and are obligated to do in order to protect shareholders from the negative effects of this pandemic. The decrease in revenue for both the three months and nine months ended September 30, 2020 is primarily attributable to the COVID-19 pandemic. Both the affordable housing and financial services segments have been hit hard by the COVID-19 pandemic, due mainly to the significant increase in unemployment, which directly affected our subsidiaries prospects and customer base. We believe the same segment of the population which were heavily hit by unemployment were those who we provide our services and are no longer able to afford our services.
Revenue Recognition	Revenue Recognition On January 1, 2018, management adopted ASC 606, Revenue from contracts with customers (“Topic 606”) using the modified retrospective approach for all contracts as of the adoption date. As the adoption of this guidance did not have a significant impact on our consolidated financial adjustment, no adjustments were recorded to prior periods. 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. The Company recognizes revenue from our financial service subsidiaries based on the five-step approach discussed above and from our affordable housing subsidiary based on primarily 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.
Franchisor Income	Franchisor Income Repicci’s, which was sold back to the original owner, generates some 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. A divestiture of this segment was effective June 1, 2020, and has been presented as discontinued operations for all periods presented.
Financial Services	Financial Services Our financial services subsidiaries receive payments in advance of service and are recorded as deferred revenue. Revenues are recognized as services are provided.
Rental Income	Rental Income The Company’s rental revenue is from mobile home leases. The expired leases are considered month-to-month leases. In accordance with section 605- 10-S99-1 of the FASB Accounting Standards Codification for revenue recognition, the cost of property held for leasing by major classes of property according to nature or function, and the amount of accumulated depreciation in total, is presented in the accompanying consolidated balance sheets as of September 30, 2020 and December 31, 2019. There are no contingent rentals included in income in the accompanying statements of operations. With the exception of the month-to-month leases, revenue was recognized on a straight-line basis and amortized into income on a monthly basis, over the lease term.
Restaurant Sales	Restaurant Sales Revenue from restaurant sales were recognized when food and beverage products are sold. We report revenue net of sales taxes collected from customers and remitted to governmental taxing authorities. A divestiture of this segment was completed effective July 1, 2020 and has been presented as discontinued operations for all periods presented.
Cash and cash equivalents	Cash and Cash Equivalents We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents. We had no cash equivalents at September 30, 2020 and December 31, 2019.
Accounts receivable	Accounts Receivable Accounts receivable is reported on the condensed consolidated balance sheet at gross amounts due to us. Management closely monitors outstanding accounts receivable and charges off to expense any balances that are determined to be uncollectible. As of September 30, 2020 and December 31, 2019, we had accounts receivable of $70,989 and $118,125, respectively. Accounts receivables primarily are generated from our subsidiaries in their normal course of business.
Property, Equipment and Leasehold Improvements	Property, Equipment and Leasehold Improvements Property, equipment and leasehold improvements are carried at cost. Expenditures for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial reporting purposes 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
Leases	Leases In accordance with FASB issued Accounting Standards Update (“ASU”) No. 2016-02 ,” Leases” (Topic 842)
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. We believe such assumptions are also comparable to those that would be used by other marketplace participants.
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 Accounting Standards Codification (“ASC”) 815-10, Derivatives and Hedging (“ASC 815-10”) For option based simple derivative financial instruments, we use the Black-Scholes 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, we record a “beneficial conversion feature” (“BCF”) discount against the face amount of the respective debt instrument (offset to additional paid in capital). When the Company records a BCF which is not a conventional convertible, the fair value of the BCF is recorded as a derivative liability with an offset against the face amount of the respective debt instrument which is and amortized to interest expense over the term 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 condensed 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 our financial assets measured and recorded at fair value on the Company’s condensed consolidated balance sheets on a recurring basis and their level within the fair value hierarchy as of September 30, 2020 and December 31, 2019. Level 1 Level 2 Level 3 Total Fair Value of BCF Derivative Liability – September 30, 2020 $ – $ – $ 3,168,106 $ 3,168,106 Level 1 Level 2 Level 3 Total Fair Value of BCF Derivative Liability – December 31, 2019 $ – $ – $ 3,102,392 $ 3,102,392
Stock-Based Compensation	Stock-Based Compensation We account for stock-based compensation in which we obtain employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718-10-30. Pursuant to ASC 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 consolidated statements of operations.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services	Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services We previously adopted ASU No 2018-07 for equity instruments issued to parties other than employees.
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 periods ending September 30, 2020 and December 31, 2019 we did not have any interest and penalties associated with tax positions. As of September 30, 2020, and December 31, 2019, we did not have any significant unrecognized uncertain tax positions.
Earnings (Loss) per Share	Earnings (Loss) per Share FASB ASC Subtopic 260, Earnings Per Share
Going Concern	Going Concern The accompanying 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. We have sustained operating losses since its inception and have negative working capital and an accumulated deficit. These factors raise substantial doubts about our ability to continue as a going concern. The accompanying 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, our independent registered public accounting firm, in its report on our December 31, 2019 consolidated financial statements, has raised substantial doubt about our ability to continue as a going concern. Our ability 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 us to fund its cashflow shortfalls and pursue new acquisitions. There can be no assurance we 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 we 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 we will be able to operate profitably on a consistent basis, or at all, in the future. Should we not be able to raise sufficient funds, it may cause cessation our operations.
Accounting Pronouncements	Accounting Pronouncements 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 our financial position, results of operations or cash flows.

1. Summary of Significant Acc_3

1. Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Schedule of estimated useful lives	Depreciation is calculated using the straight-line method for financial reporting purposes 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 our financial assets measured and recorded at fair value on the Company’s condensed consolidated balance sheets on a recurring basis and their level within the fair value hierarchy as of September 30, 2020 and December 31, 2019. Level 1 Level 2 Level 3 Total Fair Value of BCF Derivative Liability – September 30, 2020 $ – $ – $ 3,168,106 $ 3,168,106 Level 1 Level 2 Level 3 Total Fair Value of BCF Derivative Liability – December 31, 2019 $ – $ – $ 3,102,392 $ 3,102,392

2. Accounts payable and accru_2

2. Accounts payable and accrued expenses (Tables)	9 Months Ended
	Sep. 30, 2020
Payables and Accruals [Abstract]
Schedule of accrued expenses	September 30, 2020 December 31, 2019 Accounts payable $ 62,432 $ 228,971 Accrued credit cards 27,607 86,077 Accrued income, payroll and other taxes 321,183 276,614 Accrued advertising 85,996 53,189 Accrued payroll 23,853 58,760 Accrued expenses other 108,026 92,353 Total $ 629,097 $ 795,964

3. Property and Equipment, Net

3. Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment as of September 30, 2020 and December 31, 2019 is as following: September 30, 2020 December 31, 2019 Residential housing $ 341,205 $ 341,205 Furniture, fixture and equipment 76,017 76,017 Total 417,222 417,222 Less: accumulated depreciation (199,679 ) (182,343 ) Property and equipment, net $ 217,543 $ 234,879

7. Notes Payable (Tables)

7. Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Schedule of notes payable	Notes payable at September 30, 2020 and December 31, 2019 are summarized as follows: September 30, 2020 December 31, 2019 Notes Payable - Unrelated Party $ 641,870 $ 617,351 Notes Payable - Related Party 46,545 84,746 Notes Payable – Paycheck Protection Program 551,900 – Total $ 1,240,316 $ 702,097

8. Convertible Notes Payable (T

8. Convertible Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Schedule of convertible notes summary	Convertible notes at September 30, 2020 and December 31, 2019 are summarized as follows: September 30, 2020 December 31, 2019 Convertible notes payable $ 2,198,859 $ 1,908,293 Unamortized discounts on convertible notes payable (649,391 ) (828,468 ) Total convertible debt less debt discount 1,549,468 1,079,825 Current portion 1,549,468 595,257 Long-term portion $ – $ 484,568
Schedule of convertible notes details	The following is a schedule of convertible notes payable from December 31, 2019 to September 30, 2020. Note # Issuance Maturity Principal Balance 12/31/19 New Loans and Reclasses Cash Paydown Principal Conversions Default Principal Balance 9-30-20 Interest Expense On Convertible Debt For Nine Months Ended 9-30-20 Accrued Interest on Convertible Debt at 9-30-20 1 8/21/08 8/21/09 $ 150,000 $ – $ – $ – Yes $ 150,000 $ 13,700 $ 218,308 2 3/11/09 4/29/14 15,000 (15,000 ) – – Yes – – – 7 2/9/16 On demand 8,485 – – – Yes 8,485 1,292 3,704 7-1 10/28/16 10/28/17 25,000 – – – Yes 25,000 3,806 14,126 8 3/8/16 3/8/17 1,500 – – – Yes 1,500 228 10,092 9 9/12/16 9/12/17 80,000 – – – Yes 80,000 12,178 60,054 10 1/24/17 1/24/18 32,621 – – – Yes 32,621 4,966 28,177 11-1 2/21/17 2/21/18 9,733 – – – Yes 9,733 1,482 4,014 11-2 3/16/17 3/16/18 20,032 – – – Yes 20,032 3,049 5,417 13-2 7/24/18 1/24/19 92,205 (48,246 ) – – Yes 43,959 6,022 30,024 22 7/10/18 1/10/21 953,414 (117,799 ) (20,207 ) – – 815,408 73,429 86,918 22-1 2/20/19 1/10/21 – 61,704 – – – 61,704 5,636 11,985 22-3 4/10/19 1/10/21 – 56,095 – – – 56,095 5,123 10,269 25 8/13/18 2/13/19 78,314 48,246 – (8,268 ) Yes 118,292 16,450 1,795 26 8/10/17 1/27/18 20,000 – – – Yes 20,000 2,283 6,817 29-1 11/8/19 11/8/20 141,122 – – (36,159 ) – 104,963 7,291 1,324 29-2 11/8/19 11/8/20 62,367 – – – – 62,367 3,797 3,797 30 7/26/19 7/26/20 73,500 – – (73,500 ) Yes – 511 – 31 8/28/19 8/28/20 120,000 – – (48,800 ) Yes 71,200 7,277 7,427 32 5/22/19 5/10/20 25,000 – – – Yes 25,000 3,806 5,027 33 2/11/20 2/11/21 – 157,500 – – – 157,500 6,090 6,090 34 5/18/20 5/18/21 – 63,000 – – – 63,000 1,418 1,418 35 8/24/20 8/24/21 – 85,000 – – – 85,000 524 524 36 9/3/20 1/3/21 – 120,000 – – – 120,000 900 900 37 9/3/20 6/3/21 – 67,000 – – – 67,000 503 503 $ 1,908,293 $ 477,500 $ (20,207 ) $ (166,727 ) – $ 2,198,859 $ 181,760 $ 518,710

9. Fair Value Measurement (Tabl

9. Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Schedule of changes in fair value	The following table provides a summary of changes in fair value of our Level 3 financial liabilities for the three months ended September 30, 2020: Derivative Liability, December 31, 2019 $ 3,102,392 Day 1 Loss 614,229 Discount on derivatives 482,403 Derivatives settled (544,066 ) Mark to market adjustment (486,852 ) Derivative Liability, September 30, 2020 $ 3,168,106
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 Black-Scholes Option Pricing Model (“Black-Scholes Model”) using the following assumptions: For the Periods Ended September 30, 2020 December 31, 2019 Volatility 372.7% - 1,140.6% 378.8% - 1,872.7% Risk-free interest rate 10% - 13% 1.55% - 1.62% Expected term 0.3 – 2.0 .47 – 2.8

11. Warrants (Tables)

11. Warrants (Tables)	9 Months Ended
	Sep. 30, 2020
Warrants and Rights Note Disclosure [Abstract]
Valuation of warrants	The initial and ending valuation of the warrants as of September 30, 2020 are as follows: Nine Months Initial Valuation $ 6,135 Ending Value $ 22
Schedule of warrant assumptions	The table below set forth the assumptions for the Black-Scholes Model September 30, 2020: Nine Months Volatility 406.8%-1,140.0% Risk-free interest rate 8% - 16% Expected term 0.11 – 5.28
Schedule of warrant activity	Number of Weighted Stock Warrants Balance at December 31, 2019 6,614,287 $ 0.21 Granted – – Exercised – – Expired – – Balance at September 30, 2020 6,614,287 0.40 Warrants Exercisable at September 30, 2020 6,614,287 $ 0.40

12. Basic and Diluted (Loss) _2

12. Basic and Diluted (Loss) Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Reconcilation of earnings (loss)	Below is a reconciliation between basic and diluted (loss) earnings per common share for the three and nine months ended September 30, 2020 and 2019. Three Months Ended September 30, 2020 Three Months Ended September 30, 2019 Income/Loss Share Per Share Loss Share Per Share Net Income (Loss) From Continued Operations - basic $ 2,985,695 968,379 $ 3.08 $ (2,638,787 ) 27,520 $ (95.89 ) Effect of Dilutive Securities 6,393,968,413 Effect on income/loss Changes in derivative liability (3,864,938 ) Interest expense on convertible debt 63,287 Amortization Expense 258,647 Debt discount (674,038 ) Net Income (Loss) From Continued Operations - diluted $ (1,231,347 ) 6,394,936,792 Net Income (Loss) From Discontinued Operations - basic $ (43,420 ) 968,379 Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Loss Share Per Share Loss Share Per Share Net Income (Loss) From Continued Operations - basic $ (2,022,189 ) 409,666 $ (4.94 ) $ (8,681,596 ) 14,487 $ (599.27 ) Net Income (Loss) From Discontinued Operations - basic $ 93,637 409,666 $ 0.23 $ (451,510 ) 14,487 $ (31.17 ) Effect of Dilutive Securities 1,444,295,058,624 Changes in derivative liabilities 21,521 Interest expense on convertible debt 51,756 Net Income (Loss) From Discontinued Operations - diluted $ 166,914 1,444,295,468,290

13. Discontinued Operations (Ta

13. Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	Net loss from discontinued operations for the nine months ending September 30, 2020 and December 31, 2019 are $101,237 and $99,837, respectively. September 30, 2020 December 31, 2019 Net liabilities of discontinued operations Cash $ – 23,875 Receivables – 18,585 Inventories – 3,079 Other assets – 1,486 Right of use assets – 291,330 Property and Equipment 53,501 92,021 Total assets 53,501 430,376 Accounts payable & accrued expenses 1,930,960 2,2 Accrued expenses - related party – 74,513 Accrued interest 147,876 96,729 Right of use liabilities – 296,605 Deferred revenue – 61,218 Notes payable 240,000 77,540 Derivative liability 159,765 138,244 Total liabilities 2,478,601 2,986,213 Net liabilities of discontinued operations $ (2,425,100 ) $ (2,555,837 ) Net loss from discontinued operations Revenue $ 283,661 468,666 Cost of sales 82,399 364,947 Selling, general and administrative expenses 223,980 168,364 Interest expense 56,998 35,192 Change in value of derivative liability 21,521 – Net loss from discontinued operations $ (101,237 ) $ (99,837 )

16. Segment Reporting (Tables)

16. Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Schedule of segment reporting	As of September 30, 2020 As of December 31, 2019 Assets: Affordable Housing Rentals $ 296,217 $ 299,565 Financial Services 4,597,428 4,302,238 Others 51,125 269,401 Consolidated assets $ 4,944,770 $ 4,871,204 For the Three Months Ended September 30, 2020 For the Three Months Ended September 30, 2019 Revenues Affordable Housing Rentals $ 31,993 $ 39,199 Financial Services 675,915 1,288,116 Total revenues $ 707,908 $ 1,327,315 Cost of Sales: Affordable Housing Rentals $ 39,279 $ 32,254 Financial Services 437,707 372,642 Total cost of sales $ 476,986 $ 404,896 Income (Loss) from Operations From Subsidiaries: Affordable Housing Rentals $ (5,683 ) $ 5,857 Financial Services (216,224 ) 214,929 Total Income (Loss) from operations from subsidiaries $ (221,907 ) $ 220,786 Loss From Operations from Cardiff Lexington $ (308,661 ) $ (64,451 ) Loss before discontinued operations and before taxes: Affordable Housing Rentals $ (5,683 ) $ 5,857 Financial Services (216,224 ) 214,929 Corporate and Administration 3,207,602 (2,859,573 ) Total Loss before discontinued operations and before taxes $ 2,985,695 $ (2,638,787 ) For the Nine Months Ended September 30, 2020 2019 Revenue: Affordable Housing Rentals $ 110,820 $ 135,577 Financial Services 2,551,325 2,816,644 Total Revenue $ 2,662,145 $ 2,952,221 Cost of Sales: Affordable Housing Rentals $ 120,763 $ 153,873 Financial Services 1,228,096 958,641 Total Cost of Sales $ 1,348,859 $ 1,112,514 Income (Loss) from Operations From Subsidiaries: Affordable Housing Rentals $ (10,331 ) $ 6,827 Financial Services (134,092 ) 384,757 Total Income (Loss) from operations from subsidiaries $ (144,423 ) $ 391,584 Loss From Operations from Cardiff Lexington $ (747,211 ) $ (843,972 ) Loss before discontinued operations and before taxes: Affordable Housing Rentals $ (10,331 ) $ 6,827 Financial Services (134,092 ) 384,757 Corporate and Administration (1,877,766 ) (9,073,180 ) Total Loss before discontinued operations and before taxes $ (2,022,189 ) $ (8,681,596 )

1. Summary of Significant Acc_4

1. Summary of Significant Accounting Policies (Details - Fair value) - Fair Value, Measurements, Recurring [Member] - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Fair value of derivative liability	$ 3,168,106	$ 3,102,392
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	$ 3,168,106	$ 3,102,392

1. Summary of Significant Acc_5

1. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Accounts receivable	$ 65,309	$ 99,540
Uncertain tax positions	$ 0	$ 0
Leasehold Improvements [Member]
Property useful lives	10 years or lease term, if shorter
Equipment, furniture and fixtures [Member]
Property useful lives	5-7 years

2. Accrued Expenses (Details)

2. Accrued Expenses (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Accounts payable	$ 62,432	$ 228,971
Accrued Credit cards	27,607	86,077
Accrued Income, payroll and other taxes	321,183	276,614
Accrued advertising	85,996	53,189
Accrued payroll	23,853	58,760
Accrued expenses - other	108,026	92,353
Total	$ 629,097	$ 795,964

3. Property and Equipment, Ne_2

3. Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Residential housing	$ 341,205	$ 341,205
Furniture, fixture and equipment	76,017	76,017
Property and equipment, gross	417,222	417,222
Less: accumulated depreciation	(199,679)	(182,343)
Property and equipment, net	$ 217,543	$ 234,879

3. Property and Equipment, Ne_3

3. Property and Equipment, Net (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 5,765	$ (1,945)	$ 17,336	$ 9,373

4. Land (Details Narrative)

4. Land (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Real Estate [Abstract]
Land	$ 603,000	$ 603,000

5. Line of Credit (Details Narr

5. Line of Credit (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Notes to Financial Statements
Interest rate	3.45%
Line of credit	$ 51,481		$ 91,099
Line of Credit Authorized	92,500
Line of credit cash payment	$ 39,618	$ 1,999

7. Notes Payable (Details - Not

7. Notes Payable (Details - Notes Payable) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Notes and Loans Payable - Unrelated Party	$ 641,870	$ 617,351
Notes and Loans Payable - Related Party	46,545	84,746
Notes Payable - Paycheck Protection Program	551,900	0
Total	$ 1,240,316	$ 702,097

7. Notes Payable (Details Narra

7. Notes Payable (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Notes payable outstanding	$ 641,870	$ 617,351
Accrued interest	518,710
Auto Loan [Member]
Notes payable outstanding	10,989	10,989
Accrued interest	3,266
Promissory Note 3 [Member]
Notes payable outstanding		50,000
Accrued interest		36,295
Senior Secured Promissory Note [Member]
Notes payable outstanding	410,000
Accrued interest	43,584
Promissory Note 3-1 [Member]
Notes payable outstanding		50,000
Accrued interest		35,518
Key Tax Group [Member]
Notes payable outstanding	41,947	58,649
Platinum Tax Defenders [Member]
Notes payable outstanding	$ 4,598	$ 15,108

8. Convertible Notes Payable (D

8. Convertible Notes Payable (Details - Convertible notes) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Convertible Notes Payable [Abstract]
Convertible notes	$ 2,198,859	$ 1,908,293
Discount on notes	(649,391)	(828,468)
Total convertible debt less debt discount	1,549,468	1,079,825
Current Portion	1,549,468	595,257
Long-Term Portion	$ 0	$ 484,568

8. Convertible Notes Payable _2

8. Convertible Notes Payable (Details- Convertible debt instruments) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Principal Balance	$ 1,549,468		$ 595,257
New Loans	415,000	$ 193,500
Cash Paydown	(20,207)	$ (235,763)
Principal Conversions	(166,727)
Interest expense	181,760
Accrued Interest	$ 518,710
Convertible Note 1 [Member]
Debt issuance date	Aug. 21, 2008
Debt Maturity date	Aug. 21, 2009
Principal Balance	$ 150,000		150,000
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	13,700
Accrued Interest	$ 218,308
Convertible Note 2 [Member]
Debt issuance date	Mar. 11, 2009
Debt Maturity date	Apr. 29, 2014
Principal Balance	$ 0		15,000
New Loans	(15,000)
Cash Paydown	0
Principal Conversions	0
Interest expense	0
Accrued Interest	$ 0
Convertible Note 7 [Member]
Debt issuance date	Feb. 9, 2016
Principal Balance	$ 8,485		8,485
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	1,292
Accrued Interest	$ 3,704
Convertible Note 7-1 [Member]
Debt issuance date	Oct. 28, 2016
Debt Maturity date	Oct. 28, 2017
Principal Balance	$ 25,000		25,000
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	3,806
Accrued Interest	$ 14,126
Convertible Note 8 [Member]
Debt issuance date	Mar. 8, 2016
Debt Maturity date	Mar. 8, 2017
Principal Balance	$ 1,500		1,500
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	228
Accrued Interest	$ 10,092
Convertible Note 9 [Member]
Debt issuance date	Sep. 12, 2016
Debt Maturity date	Sep. 12, 2017
Principal Balance	$ 80,000		80,000
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	12,178
Accrued Interest	$ 60,054
Convertible Note 10 [Member]
Debt issuance date	Jan. 24, 2017
Debt Maturity date	Jan. 24, 2018
Principal Balance	$ 32,621		32,621
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	4,966
Accrued Interest	$ 28,177
Convertible Note 11-1 [Member]
Debt issuance date	Feb. 21, 2017
Debt Maturity date	Feb. 21, 2018
Principal Balance	$ 9,733		9,733
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	1,482
Accrued Interest	$ 4,014
Convertible Note 11-2 [Member]
Debt issuance date	Mar. 16, 2017
Debt Maturity date	Mar. 16, 2018
Principal Balance	$ 20,032		20,032
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	3,049
Accrued Interest	$ 5,417
Convertible Note 13-2 [Member]
Debt issuance date	Jul. 24, 2018
Debt Maturity date	Jan. 24, 2019
Principal Balance	$ 43,959		92,205
New Loans	(48,246)
Cash Paydown	0
Principal Conversions	0
Interest expense	6,022
Accrued Interest	$ 30,024
Convertible Note 22 [Member]
Debt issuance date	Jul. 10, 2018
Debt Maturity date	Jan. 10, 2021
Principal Balance	$ 815,408		953,414
New Loans	(117,799)
Cash Paydown	(20,207)
Principal Conversions	0
Interest expense	73,429
Accrued Interest	$ 86,918
Convertible Note 22-1 [Member]
Debt issuance date	Feb. 20, 2019
Debt Maturity date	Jan. 10, 2021
Principal Balance	$ 61,704		0
New Loans	61,704
Cash Paydown	0
Principal Conversions	0
Interest expense	5,636
Accrued Interest	$ 11,985
Convertible Note 22-3 [Member]
Debt issuance date	Apr. 10, 2019
Debt Maturity date	Jan. 10, 2021
Principal Balance	$ 56,095		0
New Loans	56,095
Cash Paydown	0
Principal Conversions	0
Interest expense	5,123
Accrued Interest	$ 10,269
Convertible Note 25 [Member]
Debt issuance date	Aug. 13, 2018
Debt Maturity date	Feb. 13, 2019
Principal Balance	$ 118,292		78,314
New Loans	48,246
Cash Paydown	0
Principal Conversions	(8,268)
Interest expense	16,450
Accrued Interest	$ 1,795
Convertible Note 26 [Member]
Debt issuance date	Aug. 10, 2017
Debt Maturity date	Jan. 27, 2018
Principal Balance	$ 20,000		20,000
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	2,283
Accrued Interest	$ 6,817
Convertible Note 29-1 [Member]
Debt issuance date	Nov. 8, 2019
Debt Maturity date	Nov. 8, 2020
Principal Balance	$ 104,963		141,122
New Loans	0
Cash Paydown	0
Principal Conversions	(36,159)
Interest expense	7,291
Accrued Interest	$ 1,324
Convertible Note 29-2 [Member]
Debt issuance date	Nov. 8, 2019
Debt Maturity date	Nov. 8, 2020
Principal Balance	$ 62,367		62,367
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	3,797
Accrued Interest	$ 3,797
Convertible Note 30[Member]
Debt issuance date	Jul. 26, 2019
Debt Maturity date	Jul. 26, 2020
Principal Balance	$ 0		73,500
New Loans	0
Cash Paydown	0
Principal Conversions	(73,500)
Interest expense	511
Accrued Interest	$ 0
Convertible Note 31 [Member]
Debt issuance date	Aug. 28, 2019
Debt Maturity date	Aug. 28, 2020
Principal Balance	$ 71,200		120,000
New Loans	0
Cash Paydown	0
Principal Conversions	(48,800)
Interest expense	7,277
Accrued Interest	$ 7,427
Convertible Note 32 [Member]
Debt issuance date	May 22, 2019
Debt Maturity date	May 10, 2020
Principal Balance	$ 25,000		25,000
New Loans	0
Cash Paydown	0
Principal Conversions	0
Interest expense	3,806
Accrued Interest	$ 5,027
Convertible Note 33 [Member]
Debt issuance date	Feb. 11, 2020
Debt Maturity date	Feb. 11, 2021
Principal Balance	$ 157,500		0
New Loans	157,500
Cash Paydown	0
Principal Conversions	0
Interest expense	6,090
Accrued Interest	$ 6,090
Convertible Note 34 [Member]
Debt issuance date	May 18, 2020
Debt Maturity date	May 18, 2021
Principal Balance	$ 63,000		0
New Loans	63,000
Cash Paydown	0
Principal Conversions	0
Interest expense	1,418
Accrued Interest	$ 1,418
Convertible Note 35 [Member]
Debt issuance date	Aug. 24, 2020
Debt Maturity date	Aug. 24, 2021
Principal Balance	$ 85,000		0
New Loans	85,000
Cash Paydown	0
Principal Conversions	0
Interest expense	524
Accrued Interest	$ 524
Convertible Note 36 [Member]
Debt issuance date	Sep. 3, 2020
Debt Maturity date	Jan. 3, 2021
Principal Balance	$ 120,000		0
New Loans	120,000
Cash Paydown	0
Principal Conversions	0
Interest expense	900
Accrued Interest	$ 900
Convertible Note 37 [Member]
Debt issuance date	Sep. 3, 2020
Debt Maturity date	Jun. 3, 2021
Principal Balance	$ 67,000		$ 0
New Loans	67,000
Cash Paydown	0
Principal Conversions	0
Interest expense	503
Accrued Interest	$ 503

8. Convertible Notes Payable _3

8. Convertible Notes Payable (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Convertible notes	$ 2,198,859		$ 1,908,293
Amortization of debt discount	$ 715,980	$ 825,206
Stock issued for conversion of debt, shares issued	1,255,476
Stock issued for conversion of debt, amount converted	$ 166,727
Debt discount	$ 649,391		828,468
Convertible Debt [Member]
Stock issued for conversion of debt, shares issued	1,255,476
Stock issued for conversion of debt, amount converted	$ 166,272
Stock issued for conversion of debt, interest converted	45,600
Stock issued for conversion of debt, penalties and fees	21,000
Debt discount	$ 649,391		$ 828,468

9. Fair Value Measurement (Deta

9. Fair Value Measurement (Details - Changes in fair value)	9 Months Ended
	Sep. 30, 2020USD ($)
Fair Value Disclosures [Abstract]
Derivative liability, beginning balance	$ 3,102,392
Day 1 Loss	614,229
Discount from derivatives	482,403
Derivatives settled	(544,066)
Mark to market adjustment	(486,852)
Derivative liability, ending balance	$ 3,168,106

9. Fair Value Measurement (De_2

9. Fair Value Measurement (Details - Assumptions)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Minimum [Member]
Volatility	372.70%	378.80%
Risk-free interest rate	10.00%	1.55%
Expected term	3 months 19 days	5 months 20 days
Maximum [Member]
Volatility	1140.60%	1872.70%
Risk-free interest rate	13.00%	1.62%
Expected term	2 years	2 years 9 months 18 days

9. Fair Value Measurement (De_3

9. Fair Value Measurement (Details Narrative)	9 Months Ended
	Sep. 30, 2020USD ($)
Fair Value Disclosures [Abstract]
Unrealized gain/loss in derivative	$ 7,197
Increase in derivative liability	$ 65,714

10. Capital Stock (Details Narr

10. Capital Stock (Details Narrative) - USD ($)	Jan. 09, 2020	Jan. 31, 2020	May 11, 2020	Sep. 30, 2020
Reverse stock split description			10,000:1 for common shares
Stock issued for conversion of debt, shares issued				1,255,476
Threatened lawsuit [Member]
Warrants issued, shares	25,000
Stock issued for settlement of dispute	3,500
Shares issued for services	163,814
Convertible Debt [Member]
Stock issued for conversion of debt, shares issued				1,255,476
Preferred Stock [Member]
Reverse stock split description		The reverse split ratio ranges from 1.6:1 to 307.7:1 for several classes of Preferred Stock
Reclassification of preferred stock to additional paid in capital		$ 98,989
Common Stock [Member]
Stock issued for conversion of debt, shares issued				1,255,476

11. Warrants (Details - Derivat

11. Warrants (Details - Derivative liabilities)	Sep. 30, 2020USD ($)
Warrants and Rights Note Disclosure [Abstract]
Warrant fair value, at issuance	$ 6,135
Warrant fair value	$ 22

11. Warrants (Details - Assumpt

11. Warrants (Details - Assumptions)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Dec. 31, 2019
Minimum [Member]
Volatility		372.70%	378.80%
Risk-free interest rate		10.00%	1.55%
Expected term		3 months 19 days	5 months 20 days
Maximum [Member]
Volatility		1140.60%	1872.70%
Risk-free interest rate		13.00%	1.62%
Expected term		2 years	2 years 9 months 18 days
Warrants [Member] | Minimum [Member]
Volatility	406.80%
Risk-free interest rate	8.00%
Expected term	1 month 9 days
Warrants [Member] | Maximum [Member]
Volatility	1140.60%
Risk-free interest rate	16.00%
Expected term	5 years 3 months 11 days

11. Warrants (Details - Warrant

11. Warrants (Details - Warrant outstanding) - Warrant [Member]	9 Months Ended
	Sep. 30, 2020$ / 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	0.4
Weighted average exercise price - Warrants exercisable | $ / shares	$ 0.4

11. Warrants (Details Narrative

11. Warrants (Details Narrative) - Warrant [Member]	9 Months Ended
	Sep. 30, 2020USD ($)
Warrant expense	$ 5,592
Warrants outstanding term	1 year 1 month 6 days
Intrinsic value of warrants	$ 0

12. Basic and Diluted (Loss) _3

12. Basic and Diluted (Loss) Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Earnings Per Share [Abstract]
Net income (loss) from continued operations - basic	$ 2,985,695	$ (2,638,787)	$ (2,022,189)	$ (8,681,596)
Effect of dilutive securities	(3,864,938)
Interest expense on convertible debt	63,287
Amortization expense	258,647
Expense entire debt discount	(674,038)
Net income (loss) from continued operations - diluted	$ (1,231,347)
Net income (loss) from continued operations - basic	968,379	27,520	409,666	14,487
Effect of dilutive securities	6,393,968,413		1,444,295,058,624
Net income (loss) from continued operations - diluted	6,394,936,792	27,520	1,444,295,468,290	14,487
Basic earnings (loss) per share - continuing operations	$ 3.08	$ (95.89)	$ (4.94)	$ (599.26)
Diluted earnings (loss) per share - continuing operations	$ 0	$ (95.89)	$ (4.94)	$ (599.26)
Net income loss from discontinued operations - basic			$ 93,637	$ (451,510)
Changes in derivative liabilities - diluted			21,521
Interest expense on convertible debt - diluted			51,756
Net income from discontinued operations - diluted			$ 166,914

13. Discontinued Operations (De

13. Discontinued Operations (Details - Balance Sheet) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Net liabilities of discontinued operations
Right of use assets	$ 62,665	$ 90,799
Discontinued Operations [Member]
Net liabilities of discontinued operations
Cash	0	23,875
Receivables	0	18,585
Inventories	0	3,079
Other assets	0	1,486
Right of use assets	0	291,330
Property and Equipment	53,501	92,021
Total assets	53,501	430,376
Accounts payable & accrued expenses	1,930,960	22
Accrued expenses - related party	0	74,513
Accrued interest	147,876	96,729
Right of use liabilities	0	296,605
Deferred revenue	0	61,218
Notes payable	240,000	77,540
Derivative liability	159,765	138,244
Total liabilities	2,478,601	2,986,213
Net liabilities of discontinued operations	$ (2,425,100)	$ (2,555,837)

13. Discontinued Operations (_2

13. Discontinued Operations (Details - Operation) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net loss from discontinued operations
Cost of sales	$ 476,986	$ 404,896	$ 1,348,859	$ 1,112,514
Selling, general and administrative expenses	761,171	768,029	2,203,964	2,282,722
Interest expense	78,622	49,352	268,194	220,179
Change in value of derivative liability			65,714
Net loss from discontinued operations	$ (43,420)	$ (351,672)	93,637	(451,510)
Discontinued Operations [Member]
Net loss from discontinued operations
Revenue			283,661	468,666
Cost of sales			82,399	364,947
Selling, general and administrative expenses			223,980	168,364
Interest expense			56,998	35,192
Change in value of derivative liability			21,521	0
Net loss from discontinued operations			$ (101,237)	$ (99,837)

14. Commitments and Contingen_2

14. Commitments and Contingencies (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Operating Leases	$ 64,494	$ 34,953

15. Income Taxes (Details Narra

15. Income Taxes (Details Narrative)	9 Months Ended
	Sep. 30, 2020USD ($)
Income Tax Disclosure [Abstract]
Operating loss carrforward	$ 16,000,000
Operating loss carrforward expiration date	Dec. 31, 2040

16. Segment Reporting (Details)

16. Segment Reporting (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Assets	$ 4,944,770		$ 4,944,770		$ 4,871,204
Revenues	707,908	$ 1,327,315	2,662,145	$ 2,952,221
Cost of Sales	476,986	404,896	1,348,859	1,112,514
Income (Loss) from Operations From Subsidiaries:	(208,772)	392,588	(112,177)	392,588
Loss before discontinued operations and before taxes:	3,061,615	(8,681,597)	(1,946,266)	(8,681,597)
Affordable Housing Rentals [Member]
Assets	296,217		296,217		299,565
Revenues	31,993	39,199	110,820	135,577
Cost of Sales	39,279	32,254	120,763	153,873
Income (Loss) from Operations From Subsidiaries:	(6,984)	(25,123)	(10,332)	(25,123)
Loss before discontinued operations and before taxes:	(6,984)	(25,123)	(10,332)	(25,123)
Tax Resolution Services [Member]
Assets	4,597,428		4,597,428		4,302,238
Revenues	675,915	1,288,116	2,551,325	2,816,644
Cost of Sales	437,707	372,642	1,228,096	958,641
Income (Loss) from Operations From Subsidiaries:	(201,788)	417,711	(101,845)	417,711
Loss before discontinued operations and before taxes:	(201,788)	417,711	(101,845)	417,711
Cardiff Lexington [Member]
Income (Loss) from Operations From Subsidiaries:	(286,119)	(844,976)	(844,976)	(743,780)
Corporate and Administration [Member]
Loss before discontinued operations and before taxes:	3,270,387	$ (9,074,185)	(1,834,089)	$ (9,074,185)
Others [Member]
Assets	$ 51,125		$ 51,125		$ 269,401