DISCONTINUED OPERATIONS (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2020

Dec. 31, 2019

Discontinued Operations and Disposal Groups [Abstract]

Schedule of assets and liabilities are recorded as held for disposal including operations from discontinued operations

	Three months ended September 30,			Nine months ended September 30,
	2019			2019
Net Revenue	$	3,480,878		$	7,550,475
Cost of Goods Sold		3,767,192			7,748,178
Gross profit		(286,314	)		(197,703	)
General and administrative		278,960			832,623
Depreciation and amortization and impairment costs		11,276			33,885
Total Expense		290,236			866,508
Loss from Operations		(576,550	)		(1,064,211	)
Other income (expense)		(866	)		1,007
Foreign currency loss		(15,436	)		(21,412	)
Loss before taxation		(592,852	)		(1,084,616	)
Taxation		-			-
Loss from discontinued operations, net of taxation		(592,852	)	$	(1,084,616	)

The following assets and liabilities are reported as discontinued operations:

	December 31,
	2018
Current Assets
Accounts receivable	$	60,523
Inventory		330,632
Recoverable IVA taxes and credits		98,493
Other current assets		169,564
Total current assets		659,212
Non-current assets
Plant and equipment, net		228,103
Intangibles, net		82,417
Investment		3,000
Other assets		10,373
Total non-current assets		323,893
Assets held for sale	$	983,105
Current liabilities
Accounts payable	$	40,136
ICA and other taxes payable		18,969
Advances from clients		120,909
Liabilities held for sale	$	180,014

The statement of operations from discontinued operations is as follows:

	Year ended			Year ended
	December 31,			December 31,
	2019			2018
Net Revenue	$	11,480,637		$	7,936,273
Cost of Goods Sold		11,525,223			7,867,557
Gross (loss) profit		(44,586	)		68,716
General and administrative		953,491			1,513,807
Depreciation and amortization and impairment costs		45,360			65,455
Total Expense		998,851			1,579,262
Loss from Operations		(1,043,437	)		(1,510,546	)
Other income		6,648			5,934
Foreign currency gain		383,542			107,440
Loss before taxation		(653,247	)		(1,397,172	)
Taxation		-			-
Loss from discontinued operations, net of taxation	$	(653,247	)	$	(1,397,172	)