DEFERRED TAXES (Tables)

12 Months Ended

Dec. 31, 2020

DEFERRED TAXES

Schedule of components of net deferred tax

	December 31,
	2020		2019
Net operating loss carryforwards	$	8,438,428	$	7,116,767
Equity-based instruments		2,883,318		2,645,225
Long-lived assets and other		203,274		491,730
Capital loss carryforward		119,915		120,318
Deferred tax asset valuation allowance		(11,644,935)		(10,374,040)
	$	—	$	—

Schedule of reconciliation of income tax provision and the amounts computed by applying statutory rates to income before income taxes

	Year ended December 31,
	2020		2019
Income tax benefit at statutory rate	$	(1,607,608)	$	(3,251,597)
State income tax benefit, net of Federal benefit		(178,226)		(566,351)
Equity-based instruments		103,372		146,446
Fair market value adjustment/loss on extinguishment – derivative liabilities		(154,517)		636,532
Amortization of debt discount		412,823		498,018
Other		142,124		(59,749)
Valuation allowance		1,282,032		2,596,701
	$	—	$	—