Jacksam (JKSM) 10-Q 12 Nov 20 2020 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2020	Nov. 05, 2020
Cover [Abstract]
Entity Registrant Name	Jacksam Corp
Entity Central Index Key	0000860543
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		65,790,040
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 598,964	$ 453,623
Accounts receivable, net	309,830	105,510
Inventory, net	151,726	189,841
Prepaid expenses	124,507	251,539
Total Current Assets	1,185,027	1,000,513
Property and equipment, net	3,852	13,280
Right of use asset - operating lease	0	9,299
Total Assets	1,188,879	1,023,092
Current Liabilities:
Accounts payable and accrued expenses	671,025	696,633
Deferred revenue	986,905	1,343,983
Convertible notes payable, current portion	783,666	1,067,983
Notes payable, current portion	366,946	145,331
Right of use liability - operating lease	0	9,837
Derivative liability	3,612,585	504,750
Accrued liabilities - other	1,642,118	1,642,118
Total Current Liabilities	8,063,245	5,410,635
Notes payable, net of current portion	304,616	0
Other long-term liabilities	0	220,000
Total Liabilities	8,367,861	5,630,635
Commitment	0	0
Stockholders' Deficit:
Preferred stock - 10,000,000 authorized, $0.001 par value, 0 shares issued and outstanding	0	0
Common stock - 90,000,000 authorized, $0.001 par value, 64,246,830 and 62,871,972 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively	64,247	62,872
Additional paid-in capital	4,240,896	3,396,369
Shares payable, consisting of 11,089,433 and 0 shares of common shares as of September 30, 2020 and December 31, 2019, respectively	1,978,525	0
Accumulated deficit	(13,462,650)	(8,066,784)
Total Stockholders' Deficit	(7,178,982)	(4,607,543)
Total Liabilities and Stockholders' Deficit	$ 1,188,879	$ 1,023,092

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2020	Dec. 31, 2019
Stockholders' Deficit
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares issued	64,246,830	62,871,972
Common stock, shares outstanding	64,246,830	62,871,972

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Consolidated Statements of Operations (Unaudited)
Sales	$ 735,604	$ 1,303,053	$ 2,022,307	$ 4,253,728
Cost of Sales	331,863	818,442	879,637	3,341,083
Gross Profit	403,741	484,611	1,142,670	912,645
Operating Expenses
Salaries and wages (including contractors)	306,307	465,339	786,004	2,169,334
Other selling, general and administrative expenses	194,316	468,208	561,154	1,750,657
Total Operating Expenses	500,623	933,547	1,347,158	3,919,991
Loss from Operations	(96,882)	(448,936)	(204,488)	(3,007,346)
Other Expenses
Other expense (income)	0	(25)	(6,154)	14,341
Derivative loss	2,000,866	5,047,111	3,512,675	5,181,924
Interest expense	62,945	448,430	1,684,857	516,207
Total Other Expenses	2,068,811	5,495,516	5,191,378	5,712,472
Net Loss	$ (2,165,693)	$ (5,944,452)	$ (5,395,866)	$ (8,719,818)
Net Loss Per Share
Basic and Diluted	$ (0.03)	$ (0.10)	$ (0.09)	$ (0.15)
Weighted Average Shares Outstanding
Basic and Diluted	62,803,497	61,591,972	62,531,289	58,629,486

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Total	Common Stock	Shares Payable	Paid-in Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2018		48,272,311
Balance, amount at Dec. 31, 2018	$ (4,460,564)	$ 48,272	$ 0	$ 10,661	$ (4,519,497)
Cumulative effect of ASU 2016-02	(2,407)	$ 0	$ 0	0	(2,407)
Common stock issued for debt conversion, shares		10,579,661
Common stock issued for debt conversion, amount	3,203,500	$ 10,580	$ 0	3,192,920	0
Exercise of common stock warrants, shares		2,000,000
Exercise of common stock warrants, amount	2,000	$ 2,000	$ 0	0	0
Convertible debt imputed interest	22,945	$ 0	0	22,945
Net loss	(669,243)		$ 0		(669,243)
Balance, shares at Mar. 31, 2019		60,851,972
Balance, amount at Mar. 31, 2019	(1,903,769)	$ 60,852	$ 0	3,226,526	(5,191,147)
Balance, shares at Dec. 31, 2018		48,272,311
Balance, amount at Dec. 31, 2018	(4,460,564)	$ 48,272	$ 0	10,661	(4,519,497)
Net loss	(8,719,818)
Balance, shares at Sep. 30, 2019		61,751,972
Balance, amount at Sep. 30, 2019	(9,953,143)	$ 61,752	$ 0	3,226,827	(13,241,722)
Balance, shares at Mar. 31, 2019		60,851,972
Balance, amount at Mar. 31, 2019	(1,903,769)	$ 60,852	$ 0	3,226,526	(5,191,147)
Exercise of common stock warrants, shares		900,000
Exercise of common stock warrants, amount	900	$ 900	$ 0	0	0
Convertible debt imputed interest	150	0	0	150	0
Net loss	(2,106,123)	$ 0	$ 0	0	(2,106,123)
Balance, shares at Jun. 30, 2019		61,751,972
Balance, amount at Jun. 30, 2019	(4,008,842)	$ 61,752	$ 0	3,226,676	(7,297,270)
Convertible debt imputed interest	151	0	0	151	0
Net loss	(5,944,452)	$ 0	$ 0		(5,944,452)
Balance, shares at Sep. 30, 2019		61,751,972
Balance, amount at Sep. 30, 2019	(9,953,143)	$ 61,752	$ 0	3,226,827	(13,241,722)
Balance, shares at Dec. 31, 2019		62,871,972
Balance, amount at Dec. 31, 2019	(4,607,543)	$ 62,872	$ 0	3,396,369	(8,066,784)
Common stock issued for debt conversion, shares		476,191
Common stock issued for debt conversion, amount	1,500,000	$ 476	$ 1,333,333	166,191	0
Convertible debt imputed interest	151	0	0	151	0
Net loss	(5,262,535)	$ 0	$ 0	$ 0	(5,262,535)
Sale of common stock units, shares
Sale of common stock units, amount	356,470	$ 0	$ 356,470	$ 0	0
Extinguishment of derivative liability due to conversion	606,048	$ 0	$ 0	606,048	0
Balance, shares at Mar. 31, 2020		63,348,163
Balance, amount at Mar. 31, 2020	(7,407,409)	$ 63,348	$ 1,689,803	4,168,759	(13,329,319)
Balance, shares at Dec. 31, 2019		62,871,972
Balance, amount at Dec. 31, 2019	(4,607,543)	$ 62,872	$ 0	3,396,369	(8,066,784)
Net loss	(5,395,866)
Balance, shares at Sep. 30, 2020		64,246,830
Balance, amount at Sep. 30, 2020	(7,178,982)	$ 62,247	$ 1,978,525	4,240,896	(13,462,650)
Balance, shares at Mar. 31, 2020		63,348,163
Balance, amount at Mar. 31, 2020	(7,407,409)	$ 63,348	$ 1,689,803	4,168,759	(13,329,319)
Convertible debt imputed interest	151	0	0	151	0
Net loss	2,032,362	$ 0	$ 0	0	2,032,362
Sale of common stock units, shares
Sale of common stock units, amount	168,080	$ 0	$ 168,080	0	0
Shares issued for deferred finance costs, shares		388,667
Shares issued for deferred finance costs, amount	72,734	$ 389	$ 0	72,345	0
Shares issued under share-lending arrangement, shares		1,443,333
Shares issued under share-lending arrangement, amount	0	$ 1,443	$ 0	(1,443)
Shares returned under share-lending arrangement, shares		(933,333)
Shares returned under share-lending arrangement, amount	0	$ (933)	$ 0	933	0
Balance, shares at Jun. 30, 2020		64,246,830
Balance, amount at Jun. 30, 2020	(5,134,082)	$ 64,247	$ 1,857,883	4,240,745	(11,296,957)
Convertible debt imputed interest	151			151
Net loss	(2,165,693)				(2,165,693)
Sales of common stock units, shares
Sales of common stock units, amount	120,642		$ 120,642
Balance, shares at Sep. 30, 2020		64,246,830
Balance, amount at Sep. 30, 2020	$ (7,178,982)	$ 62,247	$ 1,978,525	$ 4,240,896	$ (13,462,650)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash Flows from Operating Activities
Net loss	$ (5,395,866)	$ (8,719,818)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	9,428	799
Imputed interest	453	23,246
Amortization of debt discount	1,594,924	486,458
Derivative loss	3,512,675	5,181,924
Inventory impairment	0	39,045
Net change in:
Accounts receivable	(204,320)	(298,955)
Inventory	38,115	553,568
Prepaid expenses	127,032	(49,775)
Right of use asset	9,299	0
Other assets	0	0
Accounts payable and accrued expenses	(23,958)	250,127
Right of use liability	(9,837)	0
Other long-term liabilities	(220,000)	268,125
Deferred revenue	(357,078)	463,167
Net cash used in operating activities	(919,133)	(1,802,089)
Cash Flows from Investing Activities
Purchase of property and equipment	0	0
Net cash used in investing activities	0	0
Cash Flows from Financing Activities
Proceeds from convertible notes payable	388,900	1,791,666
Payments of debt issuance cost	(43,300)	(132,848)
Payments on convertible notes payable	(630,000)	(130,000)
Proceeds from notes payable	591,900	0
Payments on notes payable	(89,426)	(70,912)
Proceeds from sale of common stock units	846,400	0
Proceeds from exercise of common stock warrants	0	2,900
Net cash provided by financing activities	1,064,474	1,460,806
Net Change in Cash	145,341	(341,283)
Cash Balance, Beginning of Period	453,623	1,074,105
Cash Balance, End of Period	598,964	732,822
Cash paid for:
Income taxes	0	0
Interest	70,073	0
Non-cash transactions:
Common stock issued to settle convertible notes payable	1,500,000	3,203,500
Derivative liability recognized at issuance of warrants	201,208	1,658,818
Extinguishment of derivative to conversion and repayment	390,383	0
Common stock issued for deferred finance costs	72,734	0
Capitalization of right of use asset for operating lease	$ 0	$ 44,138

Organization and Nature of Oper

Organization and Nature of Operations	9 Months Ended
	Sep. 30, 2020
Organization and Nature of Operations
Note 1 - Organization and Nature of Operations	Jacksam Corporation dba Convectium is a technology company focused on developing and commercializing products utilizing an open-source technology platform. The Company services the medical and recreational cannabis, hemp and CBD segments of the larger e-cigarette and vaporizer markets. Prior to July 2019, the Company’s product line primarily consisted of the 710 Shark cartridge filling machine, the 710 Captain cartridge capping machine, and proprietary cartridges. Since July 2019, the Company has added the eShark cartridge filling machine and PreRoll-Er cannabis pre-roll filling machine into its product line and discontinued the sales of proprietary cartridges. During the fourth quarter of 2019, the Company entered into a strategic partnership with Jupiter Research, LLC. The partnership highlights the leverage of existing customer base and sales force of both companies to distribute the Company’s automation machines and pre-rack solution, and Jupiter Research’s C-Cell cartridges under a profit-sharing agreement. During the second quarter of 2020, the Company entered into a strategic partnership with 14 th During the third quarter of 2020, the Company introduced the PreRoll-Er automatic cannabis pre-roll filling machine to the U.S. market. The Company’s customers are primarily businesses operating in jurisdictions that have some form of cannabis legalization. These businesses include medical and recreational dispensaries, large and small-scale processors and growers, multi-state operators, and distributors. The Company utilizes its direct sales force, website, strategic partners’ sales force, independent sales representatives, and a wide range of referral network to sell its products. The Company was originally organized under the laws of the State of Nevada on September 21, 1989 under the name of Fulton Ventures, Inc. Effective November 16, 2009, management at that time changed the name of Fulton Ventures, Inc. to China Grand Resorts, Inc. After the September 30, 2014 10-Q filing, the management of China Grand Resorts, Inc. abandoned the Company and its subsidiaries were taken back by Chinese national companies in China who owned them. The remaining parent company, China Grand Resorts, Inc., became a dormant company until 2016 when a new shareholder Bryan Glass became the majority shareholder and owner of the Company. On September 14, 2018, the Company’s wholly owned subsidiary, Jacksam Acquisition Corp., a corporation formed in the State of Nevada on September 11, 2018, or the Acquisition Sub, merged with and into Jacksam, a corporation incorporated in the State of Delaware in August 2013. On November 5, 2018, current management merged Jacksam into the parent Company, China Grand Resorts, Inc. In connection with the transaction, current management amended articles of incorporation to change the Company’s name from China Grand Resorts, Inc. to Jacksam Corporation dba Convectium. Since the Merger, the Company has been operated under the control of current management and continued to operate the business of Jacksam Corporation, described herein, as the Company’s sole business. In accordance with the terms of the Exchange Agreement, and in connection with the completion of the acquisition, on the Closing Date, the Company issued 45,000,000 shares of common stock at par value $0.001 per share to the Jacksam shareholders in exchange for all of the issued and outstanding shares of Jacksam. In addition, the previous owners of China Grand Resorts, Inc. returned 30,000,000 shares of common stock to the treasury of the Company. Following the acquisition, there was a total of 48,272,311 shares of common stock issued and outstanding, of which 3,272,311 were held by shareholders of the Company prior to the merger. In connection with the above transaction, $340,000 was paid to the former controlling shareholder related to the return of 30,000,000 shares of common stock. In accordance with “reverse merger” or “reverse acquisition” accounting treatment, the historical financial statements of China Grand Resorts, Inc., as of period ends and for periods ended prior to the Merger, will be replaced with the historical financial statements of Jacksam, prior to the Merger, in all future filings with the SEC.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
Significant Accounting Policies
Note 2 - Significant Accounting Policies	Basis of Preparation The interim unaudited consolidated financial statements as of September 30, 2020, and for the three and nine months ended September 30, 2020 and 2019, have been prepared in accordance with generally accepted accounting principles in the United States (U.S. GAAP) for interim financial information on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. They do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company’s audited financial statements and notes filed with the SEC for the year ended December 31, 2019. Inventory Inventories are stated at the lower of cost, determined on the first-in, first-out (FIFO) method or net realizable value. Cost principally consists of the purchase price (adjusted for lower of cost or market), customs, duties, and freight. The Company periodically reviews historical sales activity to determine potentially obsolete items and evaluates the impact of any anticipated changes in future demand. The September 30, 2020 and December 31, 2019 inventory consisted entirely of finished goods. The Company will maintain an allowance based on specific inventory items that have shown no activity over a 24-month period. The Company tracks inventory as it is disposed, scrapped or sold at below cost to determine whether additional items on hand should be reduced in value through an allowance method. As of September 30, 2020 and December 31, 2019, the Company has determined that no allowance is required. Revenue Recognition The Company derives revenues from the sale of machines and consumable products. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Performance Obligations Sales of machines and consumable products are recognized when all the following criteria are satisfied: (i) a contract with an end user exists which has commercial substance; (ii) it is probable the Company will collect the amount charged to the end user; and (iii) the Company has completed its performance obligation whereby the end user has obtained control of the product. A contract with commercial substance exists once the Company receives and accepts a purchase order or once it enters into a contract with an end user. If collectability is not probable, the sale is deferred and not recognized until collection is probable or payment is received. Control of products typically transfers when title and risk of ownership of the product has transferred to the customer. The customer has a 10-day period to inspect the equipment and may return the product if it does not meet the agreed-upon specifications. For contracts with multiple performance obligations, the Company allocates the total transaction price to each performance obligation in an amount based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation. The Company uses an observable price to determine the stand-alone selling price for separate performance obligations or a cost-plus margin approach when one is not available. Historically, the Company’s contracts have not had multiple performance obligations. Most the Company’s performance obligations are recognized at a point in time related to the sale of machines and consumable products. Sales, value add, and other taxes collected concurrent with revenue-producing activities are excluded from revenue. Incidental items that are immaterial in the context of the contract are recognized as expense. Payment terms between invoicing and when payment is due is less than one year. As of September 30, 2020, none of the Company’s contracts contained a significant financing component. The Company elected the practical expedient to not adjust the amount of revenue to be recognized under a contract with an end user for the effects of time value of money when the timing difference between receipt of payment and recognition of revenue is less than one year. The majority of the Company’s contracts offer an assurance-type warranty of the products at no additional cost for a period of 3 years. Assurance-type warranties provide a customer with assurance that the related product will function as the parties intended because it complies with agreed-upon specifications. Such warranties do not represent a separate performance obligation. At the time a sale is recognized, the Company estimated future warranty costs, which were trivial. Transaction Price Allocated to the Remaining Performance Obligations At a given point in time, the Company may have collected payment for future sales of product to begin production. These transactions are deferred until the product transfers to the customer and the performance obligation is considered complete. As of September 30, 2020, $986,905 in revenue is expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. The Company expects to recognize all of the Company’s unsatisfied (or partially unsatisfied) performance obligations as revenue in the next twelve months. Contract Costs Costs incurred to obtain a customer contract are not material to the Company. The Company elected to apply the practical expedient to not capitalize contract costs to obtain contracts with a duration of one year or less, which are expensed and included within cost of goods and services. Critical Accounting Estimates Estimates are used to determine the amount of variable consideration in contracts, the standalone selling price among separate performance obligations and the measure of progress for contracts where revenue is recognized over time. The Company reviews and updates these estimates regularly. Disaggregation of Revenue All machine sales and most consumable products sales are completed in North America. Three Months Ended September 30, 2020 Three Months Ended September 30, 2019 Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Machine sales $ 685,635 $ 945,199 $ 1,802,305 $ 2,166,652 Consumable product sales 49,969 357,854 200,002 2,087,076 Total sales $ 735,604 $ 1,303,053 $ 2,022,307 $ 4,253,728 Net Loss Per Common Share Basic net loss per common share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Potential common stock equivalents are determined using the treasury stock method. For diluted net loss per share purposes, the Company excludes stock options and other stock-based awards, including shares issued as a result of option exercises that are subject to repurchase by the Company, whose effect would be anti-dilutive from the calculation. During the nine months ended September 30, 2020 and 2019, common stock equivalents were excluded from the calculation of diluted net loss per common share, as their effect was anti-dilutive due to the net loss incurred. Therefore, basic and diluted net loss per share was the same in all periods presented. The Company had 13,971,879 and 12,611,109 potentially dilutive securities that have been excluded from the computation of diluted weighted-average shares outstanding as of September 30, 2020 and 2019, respectively, as they would be anti-dilutive. Additionally, as of September 30, 2020 there were a total of 11,089,433 shares to be issued related to conversions of debt and stock unit sales during the nine months September 30, 2020 that were excluded from the computation of weighted average shares outstanding. Going Concern The Company’s financial statements are prepared using U.S. GAAP applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has negative working capital, recurring losses, and does not have a source of revenues sufficient to cover its operating costs. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon its ability to successfully execute the business plan and attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern. In the coming year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the SEC, and the payment of expenses associated with operations and business developments. The Company may experience a cash shortfall and be required to raise additional capital. Historically, it has mostly relied upon convertible notes payable and cash flows from operations to finance its operations and growth. Management may raise additional capital by retaining net earnings or through future private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (FASB) or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the effect of recently issued standards that are not yet effective and will not have a material effect on its consolidated financial position or results of operations upon adoption.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2020
Property and Equipment
Note 3 - Property and Equipment	Property and equipment consist of the following: September 30, 2020 December 31, 2019 Furniture and fixtures $ 10,425 $ 10,425 Equipment 7,579 7,579 Trade show display 2,640 2,640 Total 20,644 20,644 Less: Accumulated depreciation (16,792 ) (7,364 ) Property and equipment net $ 3,852 $ 13,280 Depreciation expense amounted to $504 and $9,428 for the three and nine months ended September 30, 2020, respectively, and $267 and $799 for the three and nine months ended September 30, 2019, respectively.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	9 Months Ended
	Sep. 30, 2020
Accounts Payable and Accrued Expenses
Note 4 - Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consist of the following: September 30, 2020 December 31, 2019 Accounts payable $ 256,384 $ 347,850 Credit cards payable 16,402 48,743 Accrued interest 24,186 4,778 Sales tax payable 140,303 130,262 Accrued officer consulting cost 233,750 165,000 Total Accounts payable and accrued expenses $ 671,025 $ 696,633

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2020
Notes Payable
Note 5 - Notes Payable	A summary of Notes Payable are as follows: September 30, 2020 December 31, 2019 Note payable dated December 31, 2019, bearing interest at 3% monthly, maturing February 29, 2020 (amended on April 22, 2020) - $ 164,835 Note payable dated February 6, 2020, bearing interest at 3% monthly, maturing May 27, 2022 (amended on April 22, 2020) 122,662 - SBA PPP loan dated April 17, 2020, bearing interest at 1%, maturing April 17, 2022 399,000 - SBA EIDL loan dated May 26, 2020, bearing interest at 3.75%, maturing May 26, 2050 149,900 - Total notes payable 671,562 164,835 Less: unamortized discount and deferred financing costs - (19,504 ) Less: current portion (366,946 ) (145,331 ) Long-term portion of notes payable $ 304,616 $ - On December 31, 2019, the Company entered into an inventory financing arrangement with a single lender, whereby $150,000 was paid by the lender directly to a vendor to secure inventory for the sales to customers in January 2020. The Company will repay $164,835 of principal and interest by February 29, 2020. The interest and fees of $14,835 were recorded as debt discount and were amortized through the maturity date. The Company also paid a deferred finance cost of $5,000 which was amortized through the maturity date. The Company entered into a second agreement on February 6, 2020 with the same lander for an additional $43,000 of funding. The Company will repay $47,253 at maturity on April 6, 2020. On April 22, 2020, these two notes payable were refinanced with the lender into a single agreement whereby the Company will make an initial repayment of $74,231 and 24 monthly payments of $7,467, for total payments of $253,439. This amendment was accounted for as a modification of the debt. In April 2020, the Company received $399,000 under the Small Business Administration’s Payroll Protection Program. The loan bears interest at a fixed rate of 1%, and matures on April 17, 2022, payable monthly with payments beginning six months after issuance. In accordance with the terms of the Payroll Protection Program, a portion of this loan may be forgiven if the loan proceeds are used for payroll, mortgage, rent and utility costs, but no more than 25% of the forgiveness amount can be related to nonpayroll costs. On June 2, 2020, the Company received $150,000 under the Small Business Administration’s Economic Injury Disaster Loan. The loan bears interest at a fixed rate of 3.75%, and matures on May 26, 2050, payable monthly with payments of $731 beginning twelve months after issuance. The loan gives the Small Business Administration a security interest in all assets of the Company. The Company amortized $23,757 of debt discount and deferred finance costs to interest expense related to notes payable.

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Sep. 30, 2020
Convertible Notes Payable
Note 6 - Convertible Notes Payable	The following table summarizes outstanding convertible notes as of September 30, 2020 and December 31, 2019: September 30, 2020 December 31, 2019 2017 Notes, maturing December 2020, currently past due $ 15,000 $ 15,000 June 2019 Notes, maturing March 25, 2020, currently past due 448,888 2,018,889 December 2019 Notes, maturing June 10, 2020 - 560,000 June 2020 Note 1, maturing June 4, 2021 175,000 - June 2020 Note 2, maturing June 24, 2021 129,000 - June 2020 Note 3, maturing June 24, 2021 129,000 - Total 896,888 2,593,889 Less: Debt discount and deferred finance costs on short-term convertible notes (113,222 ) (1,525,906 ) Less: Current convertible notes payable, net of discount (783,666 ) (1,067,983 ) Total long-term convertible notes payable, net $ - $ - In June and July 2019, the Company issued convertible notes to 10 investors with a principal amount of $2,388,889, receiving $1,583,333 in net cash proceeds (the “June 2019 Notes”). The June 2019 Notes had an original issue discount of $238,889, and the Company incurred an interest charge deducted from the gross proceeds of $358,333, based on a 15% stated rate. The total of $597,222 was recorded as debt discount. Additionally, the Company paid $132,848 of financing costs, which were recorded as a reduction of the carrying value of the debt. The deferred financing costs and debt discounts are being amortized using the effective interest method through the maturity of the June 2019 Notes. The June 2019 Notes matured on March 25, 2020 and are convertible into the Company’s common stock at a per share price of $0.35 at any time subsequent to the issuance date. The June 2019 Notes contain a down round feature, whereby any sale of common stock or common stock equivalent at a price per share lower than the conversion price of the June 2019 Notes will result in the conversion price being lowered to the new price. The warrants contain the same down round feature as the notes. As a result of a dilutive issuance during the six months ended June 30, 2020, the exercise price of the remaining notes payable and the warrants is currently $0.18 per share. The convertible debt outstanding as of September 30, 2020 was convertible into 2,493,827 shares of common stock. During the nine months ended September 30, 2020, $1,500,000 of the principal on the June 2019 Notes was converted into 7,142,852 shares of common stock, of which 476,191 were issued by September 30, 2020. On May 19, 2020, the holder of $444,444 of the notes agreed to extend the repayment period to December 31, 2020. There were no other changes to terms of the convertible notes payable, and the amendment was accounted for as a debt modification. In December 2019, the Company issued convertible notes to an institutional investor with a principal amount of $560,000 (the “December 2019 Notes”) with an original issue discount of $56,000 and a maturity date of June 10, 2020. The Company paid $44,000 of deferred finance costs. The Company also issued 186,667 shares of common stock to the lender of the December 2019 Notes as deferred finance costs, valued at $81,200 based on the closing price of the stock at the date of borrowing. This lender also received 933,333 shares of common stock valued at $406,000 as a share lending arrangement, which the company recorded as contra-equity. The shares were returned to the Company when the debt was repaid in full in June 2020, by the maturity date. On June 4, 2020, the Company issued a convertible note to an institutional investor with a principal amount of $175,000 (the “June 2020 Note 1”) bearing interest at 15% with an original issue discount of $17,500 and a maturity date of June 4, 2021. The Company paid $17,100 of deferred finance costs. The Company also issued 116,667 shares of common stock to the lender of the June 2020 Note 1 as deferred finance costs, valued at $23,333 based on the closing price of the stock at the date of borrowing. In May 2020, the Company issued 100,000 shares of common stock to an investment bank that were recorded as a deferred finance costs, valued at $15,000 based on the closing price of the stock at the date of issuances. This lender also received 583,333 shares of common stock valued at $116,667 under a share lending arrangement, which the company recorded as contra-equity. The shares may be returned to the Company if the debt is satisfied in full by the maturity date. If the debt is not repaid by the maturity date or an event of default occurs, the shares are concerned fully earned, and the fair value of the shares will be amortized in full to expense. On June 24, 2020, the Company issued convertible notes to an institutional investor with a principal amount of $129,000 (the “June 2020 Note 2”) bearing interest at 15% with an original issue discount of $12,900 and a maturity date of June 24, 2021. The Company paid $13,500 of deferred finance costs. The Company also issued 86,000 shares of common stock to the lender of the June 2020 Note 2 as deferred finance costs, valued at $17,200 based on the closing price of the stock at the date of borrowing. This lender also received 430,000 shares of common stock valued at $86,000 as a share lending arrangement, which the company recorded as contra-equity. The shares may be returned to the Company if the debt is satisfied in full by the maturity date. If the debt is not repaid by the maturity date or an event of default occurs, the shares are concerned fully earned, and the fair value of the shares will be amortized in full to expense. On June 24, 2020, the Company entered into a convertible note agreement with an institutional investor for a principal amount of $129,000 (the “June 2020 Note 3”) bearing interest at 15% with an original issue discount of $12,900 and a maturity date of June 24, 2021. The proceeds of this loan were received in July 2020. The Company paid $13,500 of deferred finance costs. The Company issued 86,000 shares of common stock to the lender of the June 2020 Note 3 as deferred finance costs, valued at $17,200 based on the closing price of the stock at the date of borrowing. This lender also received 430,000 shares of common stock valued at $86,000 as a share lending arrangement, which the company recorded as contra-equity. The shares may be returned to the Company if the debt is satisfied in full by the maturity date. If the debt is not repaid by the maturity date or an event of default occurs, the shares are concerned fully earned, and the fair value of the shares will be amortized in full to expense. The Company amortized $1,572,817 and $486,458 of debt discount and deferred finance costs to interest expense related to convertible notes payable during the nine months ended September 30, 2020 and 2019, respectively. Accrued interest on notes payable and convertible notes payable was $24,186 and $4,776 as of September 30, 2020 and December 31, 2019, respectively. The Company evaluated the embedded conversion features of the convertible debt instruments and the warrants discussed above and determined that the conversion options and the warrants should be accounted for as derivative liabilities. The fair values of the conversion option and the attached warrants were estimated using a binomial model with the following assumptions: As of September 30, 2020 Conversion Option Warrants Volatility 126.13 % 93.4-101.8 % Dividend Yield 0 % 0 % Risk-free rate 0.11 % 0.16 % Expected term 0.50 years 3-4 years Stock price $ 0.42 $ 0.42 Exercise price $ 0.18 $ 0.18-0.30 Derivative liability fair value $ 662,212 $ 2,950,373 All fair value measurements related to the derivative liabilities are considered significant unobservable inputs (Level 3) under the fair value hierarchy of ASC 820. The table below presents the change in the fair value of the derivative liability during the nine months ended September 30, 2020: Fair value as of December 31, 2019 $ 504,750 Fair value on the date of issuance related to warrants issued 201,208 Extinguishment due to repayment of debt (356,007 ) Extinguishment due to conversion of debt (606,048 ) Loss on change in fair value of derivatives 3,868,682 Fair value as of September 30, 2020 $ 3,612,585

Equity

Equity	9 Months Ended
	Sep. 30, 2020
Equity
Note 7 - Equity	Common Stock As of September 30, 2020, the authorized capital stock of the Company consists of 100,000,000 shares, of which 90,000,000 shares are designated as common stock and 10,000,000 shares of preferred stock. During the nine months ended September 30, 2020, the Company issued 476,191 shares of common stock related to the conversion of $166,667 of Convertible Notes Payable. Additionally, principal of $1,333,333 was converted into 6,666,661 shares of common stock that have not yet been issued. During the nine months ended September 30, 2020, the Company received $846,400 of cash proceeds related to sale of 2,525,000 common stock units at $0.20 per unit and 1,897,772 common stock units at $0.18 per unit. Each $0.20 unit and $0.18 unit consists of a share of common stock and a warrant to purchase half a share of common stock at an exercise price of $0.30 and $0.27, respectively, for a period of three years from issuance. The common shares related to these unit sales have not yet been issued as of September 30, 2020. As a result of the down round provision in the convertible debt described above, the fair value of the warrants was estimated using a binomial model and were accounted for as a derivative liability, due to the potentially unlimited number of shares that can be issued upon conversion of the debt instruments. Total shares to be issued related to convertible debt converted and stock units was 11,089,433 as of September 30, 2020. During the nine months ended September 30, 2020, the Company issued a total of 388,667 shares of common stock to an investment banker and the various lenders in connection with the convertible notes payable issued during the period. These shares had a fair value of $72,733 and were recorded as deferred finance costs. Additionally, 1,443,333 shares of common stock with a fair value of $288,667 were issued to the convertible note lenders under a share lending arrangement, which the company recorded as contra-equity. The shares may be returned to the Company if the debt is satisfied in full by the maturity date. If the debt is not repaid by the maturity date or an event of default occurs, the shares are concerned fully earned, and the fair value of the shares will be amortized in full to expense. In connection with the repayment of the December 2019 convertible note in June 2020, the lender returned 933,333 shares previously issued under the share lending arrangement, which were cancelled. Stock Warrants A summary of stock warrant information is as follows: Aggregate Number Aggregate Exercise Price Weighted Average Exercise Price Outstanding at December 31, 2019 5,785,714 $ 1,292,100 $ 0.22 Warrants issued due to reset provisions 3,480,953 $ 626,572 $ 0.18 Warrants issued with common stock units 2,211,389 $ 631,200 $ 0.29 Exercised - - - Forfeited and cancelled - - - Outstanding at September 30, 2020 11,478,056 $ 1,923,300 $ 0.17 The weighted average remaining contractual life is approximately 2.86 years for stock warrants outstanding with a total intrinsic value of $2,897,483 on September 30, 2020. All of the above warrants were fully vested. During the nine months ended September 30, 2020, a total of 3,685,714 warrants associated with the June 2019 Notes had their exercise price reset to $0.18 as a result of the sale of common stock units described above.

Related Party

Related Party	9 Months Ended
	Sep. 30, 2020
Related Party
Note 8 - Related Party	Mark Adams, CEO, and David Hall, EVP of Sales invested in the June 2019 Notes. Mr. Adams and Mr. Hall contributed $250,000 and $100,000 respectively, and converted their debt during the nine months ended September 30, 2020 into shares of common stock of 1,388,885 and 555,555, respectively, that have not yet to be issued.

Commitments

Commitments	9 Months Ended
	Sep. 30, 2020
Commitments
Note 9 - Commitments	Employment Agreement In December 2017, the Company entered into an employment agreement with Daniel Davis and Mark Adams. As of the Effective Date, and for one year of the date therefrom, the Executive’s annual salary shall be equal to $180,000 and $120,000, respectively, per annum (the “Annual Salary”). The Annual Salary shall be paid to the Executive in equal installments in accordance with the Company’s usual payroll practices. Executive’s Annual Salary shall increase automatically at the rate of five percent (5%) per year for four years, beginning on the anniversary date of the Effective Date. In addition to the automatic raises set forth above, the Annual Salary may also be increased from time to time by merit and general increases in amounts determined by the Board. Performance Bonus. In addition to the Annual Salary, the Executive is eligible to earn an annual bonus of up to thirty percent (30%) of Executive’s Annual Salary (the “Performance Bonus”). The amount of the Performance Bonus will be determined in good faith by the Board, based upon the following factors: (a) Fifty percent (50%) of the Performance Bonus shall be based upon the achievement of the Executive’s individual objectives, as defined in writing and presented to Executive annually by the Board. (b) Fifty percent (50%) of the Performance Bonus shall be based upon the achievement of Company objectives, which shall include specifically, meeting or exceeding the revenue targets and other objectives as determined by the Board. The initial set of performance objectives, both for Executive individually and for the Company, will be reasonably established by the Board within sixty (60) days of the Effective Date of this Agreement. Subsequent performance objectives, both for Executive individually and for the Company, will be reasonably established by the Board within sixty (60) days of the beginning of the calendar year to which the Performance Bonus relates. The Performance Bonus shall be paid to Executive in the first regular payroll period after the Board makes a good faith determination that such Performance Bonus has been earned, but in no event shall the Performance Bonus be paid later than March 1 of the calendar year immediately following the calendar year in which the bonus was earned. In addition to salary, the agreement provided for the option of 1,000,000 common shares of the Company, which shall vest at a rate of 28,000 share for each full one-month period worked from the Effective Date. If this Agreement is terminated pursuant to written notice by the Company to the Executive on or before the date that is one year after the Effective Date, all the options shall vest and the Executive shall retain the options subject to their terms and the terms hereof. The options may contain terms providing the issuer the right to accelerate vesting and/or require the exercise of options prior to the initial public offering and listing of the issuer. The Company may arrange for the grant of additional options to the Executive from time to time based on the Executive’s performance and other relevant factors as the Board may determine in its discretion. All options to purchase Holdings Shares granted to the Executive shall be subject to the terms of the stock option agreement pursuant to which they are granted and the terms of the stock option plan under which they are granted in effect from time to time. Shares issuable on exercise of the options shall be subject to any escrow, trading restriction, or other requirement imposed by any stock exchange or securities regulatory authority upon initial public offering or listing of the shares. The Executive shall take such steps and execute and deliver such documents as may be required to affect the foregoing. The Company may terminate Executive’s employment for Cause immediately upon Notice from the Company to Executive. For purposes of this Agreement, “Cause” shall mean the occurrence of any of the following: (i) Executive’s conviction of or plea of nolo contendere to any felony crime involving fraud, dishonesty, or moral turpitude; (ii) Executive’s commission of, or participation in, a fraud against the Company. In the event Executive’s employment is terminated for Cause, the Company shall have no further obligations to the Executive other than to pay all compensation and expense reimbursements owing for services rendered and reasonable business expenses incurred by Executive prior to the effective date of such termination. Upon termination of this agreement pursuant, the Company shall provide to the Executive: (a) A lump sum payment equal to the greater of (i) twelve (12) months’ Annual Salary at the Executive’s then- current rate, or (ii) Executive’s Annual Salary for the remainder of the Term; (b) if applicable, to the extent permitted by the Company’s group insurance carrier and applicable law, continued group insurance benefits coverage, together with reimbursement of the individual life insurance premium for the period of time equal to the number of months in respect of which payment is due pursuant and; (c) any other amounts (including but not limited to any earned Performance Bonus during the Executive’s active employment that may be payable pursuant to this Agreement) accrued and earned by the Executive prior to the effective date of termination. If a Change of Control occurs and the Executive is not offered continued employment on a comparable basis after the Change of Control, the Executive shall be entitled to receive, within thirty (30) days after the Change of Control, a sum equivalent to twelve (12) months’ Annual Salary, plus an additional 4% of Annual Salary in lieu of benefits, and any Performance Bonus that has been earned by Executive prior to the effective date of the Executive’s termination from the Company. Thereafter, the Company shall have no further obligations to the Executive under this Agreement other than payment of any other amounts accrued as owing to the Executive under this Agreement as of the date the Change of Control occurs. On May 31, 2019, the Company entered into a consulting agreement with Daniel Davis, a former executive of the Company, related to his departure from employment with the Company. The agreement requires Daniel Davis to provide limited consulting services to the Company for a period of up to three years beginning May 1, 2019 in exchange for $165,000 per year. During the nine months ended September 30, 2020, the Company and Daniel Davis agreed to accelerate the payment of a portion of the consulting agreement, with the maturity period ending three months earlier than the original agreement. The Company made payments of $151,250 during the nine months ended September 30, 2020, leaving a balance of $233,750, included in accounts payable and accrued expenses on the consolidated balance sheet. In addition, the Company entered into a lock up agreement with Daniel Davis that restricts the number of shares Daniel Davis can otherwise publicly sell for a period of up to three years to one third of the volume limits set forth under SEC Rule 144. Daniel Davis also agreed to a standstill agreement that provides that for a period of up to three years Daniel Davis will not seek to influence the governance of the Company, including by participation in any solicitation of other shareholders, promotion of any extraordinary transaction, nomination of any candidate to the Board or by seeking the removal of any existing directors. Leases The Company has a single operating lease for an office lease in Rancho Santa Margarita, California with an initial term of 37 months. Base monthly rent was approximately $3,200 per month plus net operating expenses. The office lease expired in February 2020, and the Company is currently continuing the lease on a month to month basis. Operating lease expense was $0 and $9,463 for the three months ended September 30, 2020 and 2019, respectively, and $9,463 and $28,389 for the nine months ended September 30, 2020 and 2019, respectively. The Company also maintains short-term rental agreements for certain storage facilities. Total rent expense for these rentals was $18,343 and $11,186 for the three months ended September 30, 2020 and 2019, respectively, and $40,256 and $33,099 for the nine months ended September 30, 2020 and 2019, respectively.

Accrued Liabilities Other

Accrued Liabilities Other	9 Months Ended
	Sep. 30, 2020
Accrued Liabilities Other
Note 10 - Accrued Liabilities - Other	Prior to the Merger, China Grand Resorts, Inc. recorded various liabilities that were incurred by former related parties. The current management team is not aware of any written agreements in place governing the terms of the loans nor have they been in contact with the debt holders however recognizes that China Grand Resorts, Inc. previously reported these amounts as liabilities of the Company. In accordance with ASC 405-20-40, the liabilities may only be removed from the Company’s financial statements if they are paid, formally settled or judicially released. Management believes the relevant statute of limitations has passed and that no enforceable legal claim exists in relation to these liabilities of $1,642,118 but does not believes that is sufficient to remove the liability from the financial statements. Management does not intend to remove these liabilities of $1,642,118 from the Company’s financial statements until such time that the liability is formally settled or judicially released in accordance with ASC 405-20-40. Due to the lack of written agreements and other factors noted above, management concluded to no longer accrue interest on these loans.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events
Note 11 - Subsequent Events	The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
Significant Accounting Policies
Basis of Preparation	The interim unaudited consolidated financial statements as of September 30, 2020, and for the three and nine months ended September 30, 2020 and 2019, have been prepared in accordance with generally accepted accounting principles in the United States (U.S. GAAP) for interim financial information on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. They do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company’s audited financial statements and notes filed with the SEC for the year ended December 31, 2019.
Inventory	Inventories are stated at the lower of cost, determined on the first-in, first-out (FIFO) method or net realizable value. Cost principally consists of the purchase price (adjusted for lower of cost or market), customs, duties, and freight. The Company periodically reviews historical sales activity to determine potentially obsolete items and evaluates the impact of any anticipated changes in future demand. The September 30, 2020 and December 31, 2019 inventory consisted entirely of finished goods. The Company will maintain an allowance based on specific inventory items that have shown no activity over a 24-month period. The Company tracks inventory as it is disposed, scrapped or sold at below cost to determine whether additional items on hand should be reduced in value through an allowance method. As of September 30, 2020 and December 31, 2019, the Company has determined that no allowance is required.
Revenue Recognition	The Company derives revenues from the sale of machines and consumable products. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Performance Obligations Sales of machines and consumable products are recognized when all the following criteria are satisfied: (i) a contract with an end user exists which has commercial substance; (ii) it is probable the Company will collect the amount charged to the end user; and (iii) the Company has completed its performance obligation whereby the end user has obtained control of the product. A contract with commercial substance exists once the Company receives and accepts a purchase order or once it enters into a contract with an end user. If collectability is not probable, the sale is deferred and not recognized until collection is probable or payment is received. Control of products typically transfers when title and risk of ownership of the product has transferred to the customer. The customer has a 10-day period to inspect the equipment and may return the product if it does not meet the agreed-upon specifications. For contracts with multiple performance obligations, the Company allocates the total transaction price to each performance obligation in an amount based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation. The Company uses an observable price to determine the stand-alone selling price for separate performance obligations or a cost-plus margin approach when one is not available. Historically, the Company’s contracts have not had multiple performance obligations. Most the Company’s performance obligations are recognized at a point in time related to the sale of machines and consumable products. Sales, value add, and other taxes collected concurrent with revenue-producing activities are excluded from revenue. Incidental items that are immaterial in the context of the contract are recognized as expense. Payment terms between invoicing and when payment is due is less than one year. As of September 30, 2020, none of the Company’s contracts contained a significant financing component. The Company elected the practical expedient to not adjust the amount of revenue to be recognized under a contract with an end user for the effects of time value of money when the timing difference between receipt of payment and recognition of revenue is less than one year. The majority of the Company’s contracts offer an assurance-type warranty of the products at no additional cost for a period of 3 years. Assurance-type warranties provide a customer with assurance that the related product will function as the parties intended because it complies with agreed-upon specifications. Such warranties do not represent a separate performance obligation. At the time a sale is recognized, the Company estimated future warranty costs, which were trivial. Transaction Price Allocated to the Remaining Performance Obligations At a given point in time, the Company may have collected payment for future sales of product to begin production. These transactions are deferred until the product transfers to the customer and the performance obligation is considered complete. As of September 30, 2020, $986,905 in revenue is expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. The Company expects to recognize all of the Company’s unsatisfied (or partially unsatisfied) performance obligations as revenue in the next twelve months. Contract Costs Costs incurred to obtain a customer contract are not material to the Company. The Company elected to apply the practical expedient to not capitalize contract costs to obtain contracts with a duration of one year or less, which are expensed and included within cost of goods and services. Critical Accounting Estimates Estimates are used to determine the amount of variable consideration in contracts, the standalone selling price among separate performance obligations and the measure of progress for contracts where revenue is recognized over time. The Company reviews and updates these estimates regularly. Disaggregation of Revenue All machine sales and most consumable products sales are completed in North America. Three Months Ended September 30, 2020 Three Months Ended September 30, 2019 Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Machine sales $ 685,635 $ 945,199 $ 1,802,305 $ 2,166,652 Consumable product sales 49,969 357,854 200,002 2,087,076 Total sales $ 735,604 $ 1,303,053 $ 2,022,307 $ 4,253,728
Net Loss Per Common Share	Basic net loss per common share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Potential common stock equivalents are determined using the treasury stock method. For diluted net loss per share purposes, the Company excludes stock options and other stock-based awards, including shares issued as a result of option exercises that are subject to repurchase by the Company, whose effect would be anti-dilutive from the calculation. During the nine months ended September 30, 2020 and 2019, common stock equivalents were excluded from the calculation of diluted net loss per common share, as their effect was anti-dilutive due to the net loss incurred. Therefore, basic and diluted net loss per share was the same in all periods presented. The Company had 13,971,879 and 12,611,109 potentially dilutive securities that have been excluded from the computation of diluted weighted-average shares outstanding as of September 30, 2020 and 2019, respectively, as they would be anti-dilutive. Additionally, as of September 30, 2020 there were a total of 11,089,433 shares to be issued related to conversions of debt and stock unit sales during the nine months September 30, 2020 that were excluded from the computation of weighted average shares outstanding.
Going Concern	The Company’s financial statements are prepared using U.S. GAAP applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has negative working capital, recurring losses, and does not have a source of revenues sufficient to cover its operating costs. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon its ability to successfully execute the business plan and attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern. In the coming year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the SEC, and the payment of expenses associated with operations and business developments. The Company may experience a cash shortfall and be required to raise additional capital. Historically, it has mostly relied upon convertible notes payable and cash flows from operations to finance its operations and growth. Management may raise additional capital by retaining net earnings or through future private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders.
Recently Issued Accounting Pronouncements	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (FASB) or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the effect of recently issued standards that are not yet effective and will not have a material effect on its consolidated financial position or results of operations upon adoption.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2020
Significant Accounting Policies
Schedule of disaggregation of revenue	Three Months Ended September 30, 2020 Three Months Ended September 30, 2019 Nine Months Ended September 30, 2020 Nine Months Ended September 30, 2019 Machine sales $ 685,635 $ 945,199 $ 1,802,305 $ 2,166,652 Consumable product sales 49,969 357,854 200,002 2,087,076 Total sales $ 735,604 $ 1,303,053 $ 2,022,307 $ 4,253,728

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2020
Property and Equipment (Tables)
Schedule of property and equipment	September 30, 2020 December 31, 2019 Furniture and fixtures $ 10,425 $ 10,425 Equipment 7,579 7,579 Trade show display 2,640 2,640 Total 20,644 20,644 Less: Accumulated depreciation (16,792 ) (7,364 ) Property and equipment net $ 3,852 $ 13,280

Accounts payable and accrued _2

Accounts payable and accrued expenses (Tables)	9 Months Ended
	Sep. 30, 2020
Accounts Payable and Accrued Expenses
Schedule of accounts payable and accrued expenses	September 30, 2020 December 31, 2019 Accounts payable $ 256,384 $ 347,850 Credit cards payable 16,402 48,743 Accrued interest 24,186 4,778 Sales tax payable 140,303 130,262 Accrued officer consulting cost 233,750 165,000 Total Accounts payable and accrued expenses $ 671,025 $ 696,633

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Payable
Summary of notes payable	September 30, 2020 December 31, 2019 Note payable dated December 31, 2019, bearing interest at 3% monthly, maturing February 29, 2020 (amended on April 22, 2020) - $ 164,835 Note payable dated February 6, 2020, bearing interest at 3% monthly, maturing May 27, 2022 (amended on April 22, 2020) 122,662 - SBA PPP loan dated April 17, 2020, bearing interest at 1%, maturing April 17, 2022 399,000 - SBA EIDL loan dated May 26, 2020, bearing interest at 3.75%, maturing May 26, 2050 149,900 - Total notes payable 671,562 164,835 Less: unamortized discount and deferred financing costs - (19,504 ) Less: current portion (366,946 ) (145,331 ) Long-term portion of notes payable $ 304,616 $ -

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2020
Convertible Notes Payable (Tables)
Schedule of outstanding convertible notes	September 30, 2020 December 31, 2019 2017 Notes, maturing December 2020, currently past due $ 15,000 $ 15,000 June 2019 Notes, maturing March 25, 2020, currently past due 448,888 2,018,889 December 2019 Notes, maturing June 10, 2020 - 560,000 June 2020 Note 1, maturing June 4, 2021 175,000 - June 2020 Note 2, maturing June 24, 2021 129,000 - June 2020 Note 3, maturing June 24, 2021 129,000 - Total 896,888 2,593,889 Less: Debt discount and deferred finance costs on short-term convertible notes (113,222 ) (1,525,906 ) Less: Current convertible notes payable, net of discount (783,666 ) (1,067,983 ) Total long-term convertible notes payable, net $ - $ -
Schedule of fair values of conversion option and warrants	As of September 30, 2020 Conversion Option Warrants Volatility 126.13 % 93.4-101.8 % Dividend Yield 0 % 0 % Risk-free rate 0.11 % 0.16 % Expected term 0.50 years 3-4 years Stock price $ 0.42 $ 0.42 Exercise price $ 0.18 $ 0.18-0.30 Derivative liability fair value $ 662,212 $ 2,950,373
Schedule of fair value of derivative liability	Fair value as of December 31, 2019 $ 504,750 Fair value on the date of issuance related to warrants issued 201,208 Extinguishment due to repayment of debt (356,007 ) Extinguishment due to conversion of debt (606,048 ) Loss on change in fair value of derivatives 3,868,682 Fair value as of September 30, 2020 $ 3,612,585

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2020
Equity
Summary of stock warrant	Aggregate Number Aggregate Exercise Price Weighted Average Exercise Price Outstanding at December 31, 2019 5,785,714 $ 1,292,100 $ 0.22 Warrants issued due to reset provisions 3,480,953 $ 626,572 $ 0.18 Warrants issued with common stock units 2,211,389 $ 631,200 $ 0.29 Exercised - - - Forfeited and cancelled - - - Outstanding at September 30, 2020 11,478,056 $ 1,923,300 $ 0.17

Organization and Nature of Op_2

Organization and Nature of Operations (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Common stock, shares issued	64,246,830	62,871,972
Common stock, shares par value	$ 0.001	$ 0.001
Shareholder [Member]
Common stock issued and outstanding	3,272,311
Treasury stock shares, value	$ 340,000
Exchange Agreement [Member]
Common stock, shares issued	45,000,000
Common stock, shares par value	$ 0.001
Treasury stock shares, shares	30,000,000
Common stock issued and outstanding	48,272,311

Significant Accounting Polici_4

Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Organization and Nature of Operations (Details Narrative)
Machine sales	$ 685,635	$ 945,199	$ 1,802,305	$ 2,166,652
Consumable product sales	49,969	357,854	200,002	2,087,076
Total sales	$ 735,604	$ 1,303,053	$ 2,022,307	$ 4,253,728

Significant Accounting Polici_5

Significant Accounting Policies (Details Narrative) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Organization and Nature of Operations (Details Narrative)
Deferred revenue	$ 986,905
Common stock issuable	11,089,433
Potentially dilutive securities	13,971,879	12,611,109

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Total	$ 20,644	$ 20,644
Less: Accumulated Depreciation	(16,792)	(7,364)
Property and Equipment net	3,852	13,280
Furniture and Fixtures [Member]
Total	10,425	10,425
Equipment [Member]
Total	7,579	7,579
Trade Show Display [Member]
Total	$ 2,640	$ 2,640

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	$ 504	$ 267	$ 9,428	$ 799

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Total Accounts payable and Accrued expenses	$ 671,025	$ 696,633
Accounts payable [Member]
Total Accounts payable and Accrued expenses	256,384	347,850
Credit cards payable [Member]
Total Accounts payable and Accrued expenses	16,402	48,743
Accrued interest [Member]
Total Accounts payable and Accrued expenses	24,186	4,778
Sales tax payable [Member]
Total Accounts payable and Accrued expenses	140,303	130,262
Accrued officer consulting cost [Member]
Total Accounts payable and Accrued expenses	$ 233,750	$ 165,000

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Total notes payable	$ 671,562	$ 164,835
Less: unamortized discount and deferred financing cots	0	(19,504)
Less: current portion	(366,946)	(145,331)
Long term portion of notes payable	304,616	0
Notes Payable [Member]
Total notes payable	0	164,835
Notes Payable One [Member]
Total notes payable	122,662	0
Notes Payable Two [Member]
Total notes payable	399,000	0
Notes Payable Three [Member]
Total notes payable	$ 149,900	$ 0

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Jun. 02, 2020	Feb. 06, 2020	Apr. 30, 2020	Apr. 22, 2020	Dec. 31, 2019	Sep. 30, 2020
Amortization of debt discount					$ 14,835
Payroll Protection Program [Member]
Amortization of debt discount						$ 23,757
Interest rate	3.75%		1.00%
Proceeds from loan	$ 150,000		$ 399,000
Maturity date	May 26, 2050		Apr. 17, 2022
Debt description	Payable monthly with payments of $731 beginning twelve months after issuance.		In accordance with the terms of the Payroll Protection Program, a portion of this loan may be forgiven if the loan proceeds are used for payroll, mortgage, rent and utility costs, but no more than 25% of the forgiveness amount can be related to nonpayroll costs.
Inventory Financing Agreement [Member] | Lender [Member]
Frequency of payment				Monthly
Periodic payment, monthly				$ 7,467
Total outstanding payment				253,439
Deferred finance cost					$ 5,000
Repayment of debt				$ 74,231
Inventory financing arrangement, Description		The Company will repay $47,253 at maturity on April 6, 2020			The Company will repay $164,835 of principal and interest by February 29, 2020
Proceeds from lender		$ 43,000			$ 150,000

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Total	$ 896,888	$ 2,593,889
Less: Debt discount and deferred finance costs on short-term convertible notes	(113,222)	(1,525,906)
Less: Current convertible notes payable, net of discount	(783,666)	(1,067,983)
Total long-term convertible notes payable, net	0	0
Convertible Notes Payable Six [Member]
Total	129,000	0
Convertible Notes Payable One [Member]
Total	15,000	15,000
Convertible Notes Payable Two [Member]
Total	448,888	2,018,889
Convertible Notes Payable Three [Member]
Total	0	560,000
Convertible Notes Payable Four [Member]
Total	175,000	0
Convertible Notes Payable Five [Member]
Total	$ 129,000	$ 0

Convertible Notes Payable (De_2

Convertible Notes Payable (Details 1)	9 Months Ended
	Sep. 30, 2020USD ($)$ / shares
Warrant [Member]
Dividend Yield	0.00%
Risk-free rate	0.16%
Stock price	$ 0.42
Derivative Liability fair value | $	$ 2,950,373
Warrant [Member] | Minimum [Member]
Volatility	93.40%
Expected term	3 years
Exercise price	$ 0.18
Warrant [Member] | Maximum [Member]
Volatility	101.80%
Expected term	4 years
Exercise price	$ 0.30
Conversion Option [Member]
Volatility	126.13%
Dividend Yield	0.00%
Risk-free rate	0.11%
Expected term	6 months
Stock price	$ 0.42
Exercise price	$ 0.18
Derivative Liability fair value | $	$ 662,212

Convertible Notes Payable (De_3

Convertible Notes Payable (Details 2)	9 Months Ended
	Sep. 30, 2020USD ($)
Convertible Notes Payable (Details)
Fair value as of December 31, 2019	$ 504,750
Fair value on the date of issuance related to warrants issued	201,208
Extinguishment due to repayment of debt	(356,007)
Extinguishment due to conversion of debt	(606,048)
Loss on change in fair value of derivatives	3,868,682
Fair value as of September 30, 2020	$ 3,612,585

Convertible Notes Payable (De_4

Convertible Notes Payable (Details Narrative)	1 Months Ended	3 Months Ended		9 Months Ended
	May 31, 2020USD ($)shares	Sep. 30, 2020USD ($)$ / shares	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)integer$ / sharesshares	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Debt conversion, converted instrument, shares issued | shares	100,000
Proceeds from notes payable	$ 15,000
Interest expenses		$ 62,945	$ 448,430	$ 1,684,857	$ 516,207
Accrued interest on notes payable		1,642,118		1,642,118		$ 1,642,118
Proceeds from issuance of convertible debt				388,900	1,791,666
Debt discount				1,594,924	486,458
Payment of debt issuance costs				43,300	132,848
Convertible Notes Debt discount [Member]
Interest expenses				1,572,817	$ 486,458
Accrued interest on notes payable		24,186		$ 24,186		$ 4,776
June 2019 Notes [Member]
Debt conversion, converted instrument, shares issued | shares				7,142,852
Debt conversion, converted instrument, amount				$ 1,500,000
Shares issued upon conversion of debt, shares | shares				476,191
Repayment of debt, description				On May 19, 2020, the holder of $444,444 of the notes agreed to extend the repayment period to December 31, 2020.
Convertible Notes Payable [Member]
Debt conversion, converted instrument, shares issued | shares				476,191
Debt conversion, converted instrument, amount				$ 166,667
Investors [Member] | Convertible Debentures (June 2020 Notes 3) [Member]
Common stock shares received as a share lending arrangement, shares | shares				430,000
Principal amount				$ 129,000
Common stock shares received as a share lending arrangement, amount				86,000
Common stock share issued to lender, amount				$ 17,200
Common stock share issued to lender, shares | shares				86,000
Deferred finance costs		13,500		$ 13,500
Maturity date				Jun. 24, 2021
Original issue discount				$ 12,900
Interest rate				15.00%
Investors [Member] | Convertible Debentures (December 2019 Notes) [Member]
Common stock shares received as a share lending arrangement, shares | shares				933,333
Principal amount				$ 560,000
Common stock shares received as a share lending arrangement, amount				406,000
Common stock share issued to lender, amount				$ 81,200
Common stock share issued to lender, shares | shares				186,667
Deferred finance costs		44,000		$ 44,000
Maturity date				Jun. 10, 2020
Original issue discount				$ 56,000
Investors [Member] | Convertible Debentures (June 2020 Notes 2) [Member]
Common stock shares received as a share lending arrangement, shares | shares				430,000
Principal amount				$ 129,000
Common stock shares received as a share lending arrangement, amount				86,000
Common stock share issued to lender, amount				$ 17,200
Common stock share issued to lender, shares | shares				86,000
Deferred finance costs		13,500		$ 13,500
Maturity date				Jun. 24, 2021
Original issue discount				$ 12,900
Interest rate				15.00%
Investors [Member] | Convertible Debentures (June 2020 Notes 1) [Member]
Common stock shares received as a share lending arrangement, shares | shares				583,333
Principal amount				$ 175,000
Common stock shares received as a share lending arrangement, amount				116,667
Common stock share issued to lender, amount				$ 23,333
Common stock share issued to lender, shares | shares				116,667
Deferred finance costs		$ 17,100		$ 17,100
Maturity date				Jun. 4, 2021
Original issue discount				$ 17,500
Interest rate				15.00%
Investors [Member] | Convertible Notes Payable [Member] | July 2019 [Member]
Debt conversion, converted instrument, shares issued | shares				2,493,827
Proceeds from notes payable				$ 358,333
Common stock shares received as a share lending arrangement, shares | shares				1,443,333
Principal amount				$ 2,388,889
Common stock shares received as a share lending arrangement, amount				$ 288,667
Maturity date				Mar. 25, 2020
Original issue discount				$ 238,889
Interest rate				15.00%
Repayment of debt, description				In connection with the repayment of the December 2019 Notes in June 2020, the lender returned 933,333 shares previously issued under the share lending arrangement, which were cancelled.
Proceeds from issuance of convertible debt				$ 1,583,333
Number of investors | integer				10
Debt discount				$ 597,222
Payment of debt issuance costs				$ 132,848
Common stock price per share | $ / shares		$ 0.35		$ 0.35
Exercise price | $ / shares				$ 0.18

Equity (Details)

Equity (Details)	9 Months Ended
	Sep. 30, 2020USD ($)$ / sharesshares
Aggregate numbers
Stock warrants, beginning balance | shares	57,875,714
Warrants issued due to reset provisions | shares	3,480,953
Warrants issued with common stock units | shares	2,211,389
Stock warrants, Exercised | shares
Stock warrants, Forfeited and cancelled | shares
Stock warrants, ending balance | shares	11,478,056
Aggregate Exercise Price
Aggregate Exercise Price, Beginning balance | $	$ 1,292,100
Warrants issued due to reset provisions | $	626,572
Warrants issued with common stock units | $	631,200
Aggregate Exercise Price, Exercised | $	0
Aggregate Exercise Price, Forfeited and cancelled | $	0
Aggregate Exercise Price, Ending balance | $	$ 1,923,300
Weighted Average Exercise Price
Weighted Average Exercise Price, Beginning balance | $ / shares	$ 0.22
Warrants issued due to reset provisions | $ / shares	0.18
Warrants issued with common stock units | $ / shares	0.29
Weighted Average Exercise Price, Exercised | $ / shares	0
Weighted Average Exercise Price, Forfeited and cancelled | $ / shares	0
Weighted Average Exercise Price, Ending balance | $ / shares	$ 0.17

Equity (Details Narrative)

Equity (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	May 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Capital stock, shares authorized		100,000,000
Common stock, shares authorized		90,000,000	90,000,000
Convertible debt of conversion of shares		11,089,433
Common stock shares issued for cash, shares		2,525,000
Common stock shares issued for cash, amount		$ 846,400
Common stock, price per share		$ 0.20
Exercise price		$ 0.30
Preferred stock, shares authorized		10,000,000	10,000,000
Debt conversion, converted instrument, shares issued	100,000
Stock options and Warrants [Member]
Stock options exercised		3,685,714
Weighted average remaining contractual life		2 years 10 months 10 days
Exercise price		$ 0.18
Stock options, intrinsic value		$ 2,897,483
Sale Of Stock [Member]
Common stock shares issued for cash, shares		1,897,772
Common stock, price per share		$ 0.18
Exercise price		$ 0.27
Convertible Notes Payable [Member]
Convertible debt of conversion of shares		6,666,661
Debt conversion, converted instrument, shares issued		476,191
Debt conversion, converted instrument, amount		$ 166,667
Shares to be issued upon conversion of debt, amount		$ 1,333,333
Investors [Member] | Convertible Notes Payable [Member] | July 2019 [Member]
Common stock shares received as a share lending arrangement, shares		1,443,333
Common stock share issued to lender, shares		388,667
Common stock share issued to lender, amount		$ 72,733
Agreement Description		In connection with the repayment of the December 2019 Notes in June 2020, the lender returned 933,333 shares previously issued under the share lending arrangement, which were cancelled.
Common stock shares received as a share lending arrangement, amount		$ 288,667
Debt conversion, converted instrument, shares issued		2,493,827
Exercise price		$ 0.35

Related Party (Details Narrativ

Related Party (Details Narrative)	9 Months Ended
	Sep. 30, 2020USD ($)shares
Conversion of debt into stock, unissued	11,089,433
Mr. Hall [Member]
Contribution amount | $	$ 100,000
Conversion of debt into stock, unissued	555,555
Mr. Adams [Member]
Contribution amount | $	$ 250,000
Conversion of debt into stock, unissued	1,388,885

Commitments (Details Narrative)

Commitments (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	May 31, 2019	Dec. 31, 2017	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Operating lease monthly rent expenses					$ 3,200
Description for the extention of the lease term					With an initial term of 37 months
Operating lease expense			$ 0	$ 9,463	$ 9,463	$ 28,389
Rent expense			18,343	$ 11,186	$ 40,256	$ 33,099
Operating lease contract term					37 months
Account payable and accrued expenses			671,025		$ 671,025		$ 696,633
Employment Agreement [Member]
Executive salary description
Performance bonus		Executive’s Annual Salary shall increase automatically at the rate of five percent (5%) per year for four years, beginning on the anniversary date of the Effective Date. In addition to the automatic raises set forth above, the Annual Salary may also be increased from time to time by merit and general increases in amounts determined by the Board.
Performance bonus based upon achievement of executive's individual objectives		50.00%
Performance bonus based upon achievement of Company objectives		50.00%
Description for initial set of performance objectives		The initial set of performance objectives, both for Executive individually and for the Company, will be reasonably established by the Board within sixty (60) days of the Effective Date of this Agreement. Subsequent performance objectives, both for Executive individually and for the Company, will be reasonably established by the Board within sixty (60) days of the beginning of the calendar year to which the Performance Bonus relates.
Description for the amount payable upon termination of the agreement		A lump sum payment equal to the greater of (i) twelve (12) months' Annual Salary at the Executive's then- current rate, or (ii) Executive's Annual Salary for the remainder of the Term
Description for change in control upon termination of agreement		If a Change of Control occurs and the Executive is not offered continued employment on a comparable basis after the Change of Control, the Executive shall be entitled to receive, within thirty (30) days after the Change of Control, a sum equivalent to twelve (12) months’ Annual Salary, plus an additional 4% of Annual Salary in lieu of benefits, and any Performance Bonus that has been earned by Executive prior to the effective date of the Executive’s termination from the Company.
Employment Agreement [Member] | Option [Member]
Description for issuance and vesting of options under agreement		In addition to salary, the agreement provided for the option of 1,000,000 common shares of the Company, which shall vest at a rate of 28,000 share for each full one-month period worked from the Effective Date.
Employment Agreement [Member] | Daniel Davis [Member]
Annual salary		$ 180,000
Employment Agreement [Member] | Mr. Adams [Member]
Annual salary		$ 120,000
Employment Agreement [Member] | Consulting Agreement [Member] | Daniel Davis [Member]
Consulting services description	The Company for a period of up to three years beginning May 1, 2019 in exchange for $165,000 per year.
Payment to related party					151,250
Account payable and accrued expenses			$ 233,750		$ 233,750

Accrued Liabilities Other (Deta

Accrued Liabilities Other (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Significant Accounting Policies
Accrued Liabilities - other	$ 1,642,118	$ 1,642,118