XBRL File

 
Document - Document and Entity Information
Document - Document and Entity Information (USD $) 12 Months Ended    
( custom:DocumentAndEntityInformationAbstract [Extension] )      
  Dec. 31, 2018 Jun. 30, 2017 Mar. 12, 2019
       
       
       
Entity Registrant Name GOOD GAMING, INC.    
( dei:EntityRegistrantName )      
Entity Central Index Key 0001454742    
( dei:EntityCentralIndexKey )      
Document Type 10-K    
( dei:DocumentType )      
Document Period End Date 2018-12-31    
( dei:DocumentPeriodEndDate )      
Amendment Flag false    
( dei:AmendmentFlag )      
Current Fiscal Year End Date --12-31    
( dei:CurrentFiscalYearEndDate )      
Entity a Well-known Seasoned Issuer No    
( dei:EntityWellKnownSeasonedIssuer )      
Entity a Voluntary Filer Yes    
( dei:EntityVoluntaryFilers )      
Entity's Current Reporting Status Yes    
( dei:EntityCurrentReportingStatus )      
Entity Filer Category Non-accelerated Filer    
( dei:EntityFilerCategory )      
Entity Small Business Flag true    
( dei:EntitySmallBusiness )      
Entity Emerging Growth Company false    
( dei:EntityEmergingGrowthCompany )      
Entity Ex Transition Period false    
( dei:EntityExTransitionPeriod )      
Entity Shell Company false    
( dei:EntityShellCompany )      
Entity Public Float   393,180  
( dei:EntityPublicFloat )      
Entity Common Stock, Shares Outstanding     53,988,755
( dei:EntityCommonStockSharesOutstanding )      
Trading Symbol GMER    
( dei:TradingSymbol )      
Document Fiscal Period Focus FY    
( dei:DocumentFiscalPeriodFocus )      
Document Fiscal Year Focus 2018    
( dei:DocumentFiscalYearFocus )      
(End Document - Document and Entity Information)
 
Statement - Balance Sheets
Statement - Balance Sheets (USD $)                    
( us-gaap:StatementOfFinancialPositionAbstract )                    
  Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017
( dei:LegalEntityAxis )                    
      Series A Preferred Stock [Member] Series A Preferred Stock [Member] Series B Preferred Stock [Member] Series B Preferred Stock [Member] Series C Preferred Stock [Member] Series C Preferred Stock [Member] Series D Preferred Stock [Member] Series D Preferred Stock [Member]
( dei:EntityDomain )                    
ASSETS                    
( us-gaap:AssetsAbstract )                    
    Current Assets                    
    ( us-gaap:AssetsCurrentAbstract )                    
        Cash and Cash Equivalents 12,449 61,037                
        ( us-gaap:CashAndCashEquivalentsAtCarryingValue )                    
        Prepaid expenses- related party 10,000                
        ( us-gaap:PrepaidExpenseCurrent )                    
        Due from Affiliate 700                
        ( us-gaap:DueFromAffiliateCurrent )                    
        Total Current Assets 22,449 61,737                
        ( us-gaap:AssetsCurrent )                    
    Furniture and Equipment, Net 28,853 10,160                
    ( us-gaap:PropertyPlantAndEquipmentNet )                    
    Gaming Software, Net 450,000 750,000                
    ( us-gaap:CapitalizedComputerSoftwareNet )                    
    TOTAL ASSETS 501,302 821,897                
    ( us-gaap:Assets )                    
LIABILITIES & STOCKHOLDERS' DEFICIT                    
( us-gaap:LiabilitiesAndStockholdersEquityAbstract )                    
    Current Liabilities                    
    ( us-gaap:LiabilitiesCurrentAbstract )                    
        Accounts Payable and Accrued Expenses 122,823 105,544                
        ( us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent )                    
        Derivative Liability 574,797 570,643                
        ( us-gaap:DerivativeLiabilitiesCurrent )                    
        Notes Payable- related party 13,440 13,440                
        ( us-gaap:NotesPayableRelatedPartiesClassifiedCurrent )                    
        Convertible Debentures, current 43,022 183,065                
        ( us-gaap:ConvertibleNotesPayableCurrent )                    
        Notes Payable - ViaOne Services 1,316,484 838,796                
        ( us-gaap:NotesPayableCurrent )                    
        Total Current Liabilities 2,070,566 1,711,488                
        ( us-gaap:LiabilitiesCurrent )                    
    Total Liabilities 2,070,566 1,711,488                
    ( us-gaap:Liabilities )                    
    Stockholders' Deficit                    
    ( us-gaap:StockholdersEquityAbstract )                    
        Preferred Stock     8 8 69 165 1 1 1 1
        ( us-gaap:PreferredStockValue )                    
        Common Stock Authorized: 100,000,000 Common Shares, With a Par Value of $0.001 Per Share Issued and Outstanding: 49,717,922 and 2,881,424 Shares, respectively 49,718 2,881                
        ( us-gaap:CommonStockValue )                    
        Additional Paid-In Capital 4,261,652 3,996,373                
        ( us-gaap:AdditionalPaidInCapital )                    
        Accumulated Deficit (5,880,713) (4,889,020)                
        ( us-gaap:RetainedEarningsAccumulatedDeficit )                    
        Total Stockholders' Deficit (1,569,264) (889,591)                
        ( us-gaap:StockholdersEquity )                    
    TOTAL LIABILITIES & DEFICIT 501,302 821,897                
    ( us-gaap:LiabilitiesAndStockholdersEquity )                    
(End Statement - Balance Sheets)
 
Statement - Balance Sheets (Parenthetical)
Statement - Balance Sheets (Parenthetical) (USD $)                    
( us-gaap:StatementOfFinancialPositionAbstract )                    
  Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017
( dei:LegalEntityAxis )                    
      Series A Preferred Stock [Member] Series A Preferred Stock [Member] Series B Preferred Stock [Member] Series B Preferred Stock [Member] Series C Preferred Stock [Member] Series C Preferred Stock [Member] Series D Preferred Stock [Member] Series D Preferred Stock [Member]
( dei:EntityDomain )                    
                     
                     
Preferred stock, shares authorized     2,000,000 2,000,000 249,999 249,999 1 1 350 350
( us-gaap:PreferredStockSharesAuthorized )                    
Preferred stock, par value 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001
( us-gaap:PreferredStockParOrStatedValuePerShare )                    
Preferred stock, shares issued     7,500 7,500 69,197 164,781 1 1 6 105
( us-gaap:PreferredStockSharesIssued )                    
Preferred stock, shares outstanding     7,500 7,500 69,197 164,781 1 1 6 105
( us-gaap:PreferredStockSharesOutstanding )                    
Common stock, shares authorized 100,000,000 100,000,000                
( us-gaap:CommonStockSharesAuthorized )                    
Common stock, par value 0.001 0.001                
( us-gaap:CommonStockParOrStatedValuePerShare )                    
Common stock, shares issued 49,717,922 2,881,424                
( us-gaap:CommonStockSharesIssued )                    
Common stock, shares outstanding 49,717,922 2,881,424                
( us-gaap:CommonStockSharesOutstanding )                    
(End Statement - Balance Sheets (Parenthetical))
 
Statement - Statement of Operations
Statement - Statement of Operations (USD $) 12 Months Ended
( us-gaap:IncomeStatementAbstract )  
  Dec. 31, 2018 Dec. 31, 2017
     
     
     
Revenues 109,575 38,090
( us-gaap:Revenues )    
Cost of Revenues 29,943 83,225
( us-gaap:CostOfRevenue )    
Gross Profit 79,632 (45,135)
( us-gaap:GrossProfit )    
Operating Expenses    
( us-gaap:OperatingExpensesAbstract )    
    General & Administrative 110,323 150,250
    ( us-gaap:GeneralAndAdministrativeExpense )    
    Contract Labor 112,963 361,720
    ( us-gaap:LaborAndRelatedExpense )    
    Payroll Expense 41,986 23,917
    ( us-gaap:SalariesWagesAndOfficersCompensation )    
    Depreciation and Amortization Expense 307,557 242,816
    ( us-gaap:DepreciationAndAmortization )    
    Professional Fees 417,616 209,522
    ( us-gaap:ProfessionalFees )    
    Total Operating Expenses 990,445 988,225
    ( us-gaap:OperatingExpenses )    
Operating Loss (910,813) (1,033,360)
( us-gaap:OperatingIncomeLoss )    
Other Income (Expense)    
( us-gaap:NonoperatingIncomeExpenseAbstract )    
    Loss on Stock Conversion (75,395)
    ( custom:LossOnStockConversions [Extension] )    
    Gain in Debt Settlement 40,000
    ( us-gaap:GainsLossesOnExtinguishmentOfDebt )    
    Interest Income 1,000
    ( us-gaap:InvestmentIncomeInterest )    
    Interest Expense (21,958) (5,249)
    ( us-gaap:InterestExpense )    
    Gain (Loss) on Change in Fair Value of Derivative Liability (23,527) (342,038)
    ( us-gaap:DerivativeGainLossOnDerivativeNet )    
    Total Other Income (Loss) (80,880) (346,287)
    ( us-gaap:NonoperatingIncomeExpense )    
Net Loss Before Discontinued Operations (991,693) (1,379,647)
( us-gaap:DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax )    
Discontinued Operations
( us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax )    
Net Loss (991,693) (1,379,647)
( us-gaap:NetIncomeLoss )    
Net Loss Per Share, Basic and Diluted (0.01) (0.60)
( us-gaap:EarningsPerShareBasicAndDiluted )    
Weighted Average Shares Outstanding 24,158,309 2,301,961
( us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted )    
(End Statement - Statement of Operations)
 
Statement - Statements of Cash Flows
Statement - Statements of Cash Flows (USD $) 12 Months Ended
( us-gaap:StatementOfCashFlowsAbstract )  
  Dec. 31, 2018 Dec. 31, 2017
     
     
     
Operating Activities    
( us-gaap:NetCashProvidedByUsedInOperatingActivitiesAbstract )    
    Net Loss From Continuing Operations (991,693) (1,379,647)
    ( us-gaap:NetIncomeLoss )    
    Adjustments To Reconcile Net Loss to Net Cash Used In Operating Activities- Continuing Operations    
    ( us-gaap:AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract )    
        Depreciation and Amortization 307,557 242,816
        ( us-gaap:DepreciationAndAmortization )    
        Gain on Debt Settlement (40,000)
        ( us-gaap:GainsLossesOnExtinguishmentOfDebt )    
        Change In Fair Value Of Derivative Liability (23,527) 342,038
        ( us-gaap:DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsGainLossNet )    
    Changes in operating assets and liabilities    
    ( us-gaap:IncreaseDecreaseInOperatingCapitalAbstract )    
        Note Receivable 10,500
        ( us-gaap:IncreaseDecreaseInNotesReceivableCurrent )    
        Due from Affiliate 700 (700)
        ( us-gaap:IncreaseDecreaseDueFromAffiliates )    
        Prepaid Expenses (10,000)
        ( us-gaap:IncreaseDecreaseInPrepaidExpense )    
        Accounts Payable and Accrued Liabilities 17,279 (12,114)
        ( us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities )    
    Net Cash Provided By (Used in) Operating Activities- Continuing Operations (739,684) (797,107)
    ( us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations )    
    Net Cash Provided By (Used in) Operating Activities- Discontinued Operations
    ( us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations )    
     
     
Investing Activities    
( us-gaap:NetCashProvidedByUsedInInvestingActivitiesAbstract )    
    Purchase Of Equipment (26,250) (1,552)
    ( us-gaap:PaymentsToAcquirePropertyPlantAndEquipment )    
    Net Cash Provided By (Used in) Investing Activities (26,250) (1,552)
    ( us-gaap:NetCashProvidedByUsedInInvestingActivities )    
     
     
Financing Activities    
( us-gaap:NetCashProvidedByUsedInFinancingActivitiesAbstract )    
    Proceeds From Convertible Debentures 18,000
    ( us-gaap:ProceedsFromConvertibleDebt )    
    Proceeds From Sale Of Preferred Stock Series D 105,000 105,000
    ( us-gaap:ProceedsFromIssuanceOfPreferredStockAndPreferenceStock )    
    Repayments of Preferred Stock Series D (63,241)
    ( us-gaap:PaymentsForRepurchaseOfPreferredStockAndPreferenceStock )    
    Due To ViaOne Services 675,587 688,796
    ( us-gaap:ProceedsFromRelatedPartyDebt )    
    Net Cash Provided By (Used In) Financing Activities 717,346 811,796
    ( us-gaap:NetCashProvidedByUsedInFinancingActivities )    
Change in Cash and Cash Equivalents (48,588) 13,137
( us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease )    
Cash and Cash Equivalents, Beginning Of Year 61,037 47,900
( us-gaap:CashAndCashEquivalentsAtCarryingValue )    
Cash and Cash Equivalents, End Of Year 12,449 61,037
( us-gaap:CashAndCashEquivalentsAtCarryingValue )    
     
     
Supplemental disclosure of cash flow information:    
( us-gaap:SupplementalCashFlowInformationAbstract )    
    Cash paid for interest
    ( us-gaap:InterestPaidNet )    
    Cash paid for taxes
    ( us-gaap:IncomeTaxesPaidNet )    
     
     
Non-Cash Investing And Financing Activities    
( us-gaap:CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract )    
    Common Shares Issued for Conversion Of Debt 11,040,599 293,229
    ( us-gaap:DebtConversionConvertedInstrumentAmount1 )    
    Conversion of Loan to ViaOneDebt Discount Due To Beneficial Conversion Feature
    ( us-gaap:AmortizationOfDebtDiscountPremium )    
    Shares Issued For Acquisition Of Software
    ( us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets )    
(End Statement - Statements of Cash Flows)
 
Statement - Statements of Stockholders' Deficit
Statement - Statements of Stockholders' Deficit (USD $)                
( us-gaap:StatementOfStockholdersEquityAbstract )                
  Series A Preferred Stock [Member] Series B Preferred Stock [Member] Series C Preferred Stock [Member] Series D Preferred Stock [Member] Common Stock [Member] Additional Paid-in Capital [Member] Accumulated Deficit [Member] <Total>
( us-gaap:StatementClassOfStockAxis )                
                 
( us-gaap:ClassOfStockDomain )                
From Jan. 1, 2017 to Dec. 31, 2017                
                 
                 
                 
Beginning Balance 8 165 1 1 2,881 3,996,373 (4,889,020) (889,591)
( us-gaap:StockholdersEquity )                
Beginning Balance, shares 7,500 164,781 1 105 2,881,424      
( us-gaap:SharesOutstanding )                
Shares issued for acquisition of Good Gaming Software
( us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets )                
Shares issued for acquisition of Good Gaming Software, shares      
( us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets )                
Funds issued in private placements
( us-gaap:StockIssuedDuringPeriodValueNewIssues )                
Funds issued in private placements, shares      
( us-gaap:StockIssuedDuringPeriodSharesNewIssues )                
Shares issued for services
( us-gaap:StockIssuedDuringPeriodValueIssuedForServices )                
Shares issued for services, shares      
( us-gaap:StockIssuedDuringPeriodSharesIssuedForServices )                
Shares issued to settle debt
( us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments )                
Shares issued to settle debt, shares      
( us-gaap:DebtConversionConvertedInstrumentSharesIssued1 )                
Issuance of Series C Shares
( us-gaap:StockIssuedDuringPeriodValueOther )                
Issuance of Series C Shares, shares      
( us-gaap:StockIssuedDuringPeriodSharesOther )                
Conversion of common stock
( us-gaap:ConversionOfStockAmountConverted1 )                
Conversion of common stock, shares      
( us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock )                
Conversion of convertible debt
( custom:StockIssuedDuringPeriodValueConversionOfConvertibleDebt [Extension] )                
Conversion of convertible debt, shares      
( custom:StockIssuedDuringPeriodSharesConversionOfConvertibleDebtShares [Extension] )                
Beneficial Conversion Feature
( us-gaap:AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature )                
Common shares issued for conversion of debt
( us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities )                
Common shares issued for conversion of debt, shares      
( us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities )                
Conversion of common shares to preferred shares                
( custom:ConversionOfStockAmountConvertedOne [Extension] )                
Conversion of common shares to preferred shares, shares                
( custom:ConversionOfStockSharesConvertedOne [Extension] )                
Conversion of preferred shares B to common shares                
( custom:ConversionOfStockAmountConvertedTwo [Extension] )                
Conversion of preferred shares B to common shares, shares                
( custom:ConversionOfStockSharesConvertedTwo [Extension] )                
Conversion of preferred shares D to common shares                
( custom:ConversionOfStockAmountConvertedThree [Extension] )                
Conversion of preferred shares D to common shares, shares                
( custom:ConversionOfStockSharesConvertedThree [Extension] )                
Conversion of preferred shares D to Cash                
( custom:ConversionOfStockAmountConvertedFour [Extension] )                
Conversion of preferred shares D to Cash, shares                
( custom:ConversionOfStockSharesConvertedFour [Extension] )                
Conversion of ViaOne Loan to Common Stocks                
( custom:StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesOne [Extension] )                
Conversion of ViaOne Loan to Common Stocks, shares                
( custom:StockIssuedDuringPeriodSharesConversionOfConvertibleSecuritiesOne [Extension] )                
Conversion of Iconic Note 1 & 2                
( custom:StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesTwo [Extension] )                
Conversion of Iconic Note 1 & 2, shares                
( custom:StockIssuedDuringPeriodSharesConversionOfConvertibleSecuritiesTwo [Extension] )                
Conversion of HGT Convertible Note                
( custom:StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesThree [Extension] )                
Conversion of HGT Convertible Note, shares                
( custom:StockIssuedDuringPeriodSharesConversionOfConvertibleSecuritiesThree [Extension] )                
Issuance of Series B Shares                
( custom:StockIssuedDuringPeriodValueOtherOne [Extension] )                
Issuance of Series B Shares, shares                
( custom:StockIssuedDuringPeriodSharesOtherOne [Extension] )                
Issuance of Series D Shares                
( custom:StockIssuedDuringPeriodValueOtherTwo [Extension] )                
Issuance of Series D Shares, shares                
( custom:StockIssuedDuringPeriodSharesOtherTwo [Extension] )                
Net loss for the year (1,379,647)
( us-gaap:NetIncomeLoss )                
Ending Balance 8 165 1 1 2,881 3,996,373 (4,889,020) (889,591)
( us-gaap:StockholdersEquity )                
Ending Balance, shares 7,500 164,781 1 105 2,881,424      
( us-gaap:SharesOutstanding )                
                 
                 
From Jan. 1, 2018 to Dec. 31, 2018                
                 
                 
                 
Beginning Balance 8 165 1 1 2,881 3,996,373 (4,889,020) (889,591)
( us-gaap:StockholdersEquity )                
Beginning Balance, shares 7,500 164,781 1 105 2,881,424      
( us-gaap:SharesOutstanding )                
Shares issued for acquisition of Good Gaming Software                
( us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets )                
Shares issued for acquisition of Good Gaming Software, shares                
( us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets )                
Funds issued in private placements                
( us-gaap:StockIssuedDuringPeriodValueNewIssues )                
Funds issued in private placements, shares                
( us-gaap:StockIssuedDuringPeriodSharesNewIssues )                
Shares issued for services                
( us-gaap:StockIssuedDuringPeriodValueIssuedForServices )                
Shares issued for services, shares                
( us-gaap:StockIssuedDuringPeriodSharesIssuedForServices )                
Shares issued to settle debt                
( us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments )                
Shares issued to settle debt, shares                
( us-gaap:DebtConversionConvertedInstrumentSharesIssued1 )                
Issuance of Series C Shares                
( us-gaap:StockIssuedDuringPeriodValueOther )                
Issuance of Series C Shares, shares                
( us-gaap:StockIssuedDuringPeriodSharesOther )                
Conversion of common stock                
( us-gaap:ConversionOfStockAmountConverted1 )                
Conversion of common stock, shares                
( us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock )                
Conversion of convertible debt                
( custom:StockIssuedDuringPeriodValueConversionOfConvertibleDebt [Extension] )                
Conversion of convertible debt, shares                
( custom:StockIssuedDuringPeriodSharesConversionOfConvertibleDebtShares [Extension] )                
Beneficial Conversion Feature                
( us-gaap:AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature )                
Common shares issued for conversion of debt
( us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities )                
Common shares issued for conversion of debt, shares      
( us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities )                
Conversion of common shares to preferred shares
( custom:ConversionOfStockAmountConvertedOne [Extension] )                
Conversion of common shares to preferred shares, shares      
( custom:ConversionOfStockSharesConvertedOne [Extension] )                
Conversion of preferred shares B to common shares (96) 19,117 (19,022) (1)
( custom:ConversionOfStockAmountConvertedTwo [Extension] )                
Conversion of preferred shares B to common shares, shares (95,584) 19,116,800      
( custom:ConversionOfStockSharesConvertedTwo [Extension] )                
Conversion of preferred shares D to common shares (1) 15,024 (157,155) (142,132)
( custom:ConversionOfStockAmountConvertedThree [Extension] )                
Conversion of preferred shares D to common shares, shares (160) 15,023,505      
( custom:ConversionOfStockSharesConvertedThree [Extension] )                
Conversion of preferred shares D to Cash
( custom:ConversionOfStockAmountConvertedFour [Extension] )                
Conversion of preferred shares D to Cash, shares (44)      
( custom:ConversionOfStockSharesConvertedFour [Extension] )                
Conversion of ViaOne Loan to Common Stocks 8,333 191,667 200,000
( custom:StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesOne [Extension] )                
Conversion of ViaOne Loan to Common Stocks, shares 8,333,333      
( custom:StockIssuedDuringPeriodSharesConversionOfConvertibleSecuritiesOne [Extension] )                
Conversion of Iconic Note 1 & 2 2,708 80,448 83,156
( custom:StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesTwo [Extension] )                
Conversion of Iconic Note 1 & 2, shares 2,707,266      
( custom:StockIssuedDuringPeriodSharesConversionOfConvertibleSecuritiesTwo [Extension] )                
Conversion of HGT Convertible Note 1,657 64,341 65,998
( custom:StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesThree [Extension] )                
Conversion of HGT Convertible Note, shares 1,655,594      
( custom:StockIssuedDuringPeriodSharesConversionOfConvertibleSecuritiesThree [Extension] )                
Issuance of Series B Shares
( custom:StockIssuedDuringPeriodValueOtherOne [Extension] )                
Issuance of Series B Shares, shares      
( custom:StockIssuedDuringPeriodSharesOtherOne [Extension] )                
Issuance of Series D Shares 104,999 104,999
( custom:StockIssuedDuringPeriodValueOtherTwo [Extension] )                
Issuance of Series D Shares, shares 105      
( custom:StockIssuedDuringPeriodSharesOtherTwo [Extension] )                
Net loss for the year (991,693) (991,693)
( us-gaap:NetIncomeLoss )                
Ending Balance 8 69 1 49,720 4,261,651 (5,880,713) (1,569,264)
( us-gaap:StockholdersEquity )                
Ending Balance, shares 7,500 69,197 1 6 49,717,922      
( us-gaap:SharesOutstanding )                
(End Statement - Statements of Stockholders' Deficit)
 
Disclosure - Nature of Operations and Continuance of Business
Disclosure - Nature of Operations and Continuance of Business (USD $) 12 Months Ended
( us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract )  
  Dec. 31, 2018
   
   
   
Nature of Operations and Continuance of Business

1. Nature of Operations and Continuance of Business

 

Good Gaming, Inc. (Formerly HDS International Corp.) (the “Company”) was incorporated on November 3, 2008 under the laws of the State of Nevada. The Company is a leading tournament gaming platform and online destination targeting over 250 million e-sports players and participants worldwide that want to compete at the high school or college level. A substantial portion of the Company’s activities has involved developing a business plan and establishing contacts and visibility in the marketplace and the Company has not generated any substantial revenue to date. Beginning in 2018, the Company began deriving revenue by providing transaction verification services within the digital currency networks of cryptocurrencies. However, on December 12, 2018, the Company discontinued such transaction verification services by dissolving Crypto Strategies Group, Inc., its wholly-owned subsidiary.

 

Going Concern

 

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has generated minimal revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future. As of December 31, 2018, the Company had a working capital deficiency of $2,048,117 and an accumulated deficit of $5,880,713. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company’s future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 

Reverse Stock Split

 

On February 17, 2017, the Board of Directors of the Company approved a reverse split of its common and preferred shares on a 1 for 1,000 basis. The Articles of Incorporation were amended decreasing the authorized common shares from 2,000,000,000 to 100,000,000 and decreasing the authorized preferred shares from 450,000,000 to 2,250,000. A special meeting of the Company’s shareholders was not required since written consent was obtained by the stockholders who held the majority of the outstanding voting stock. The Reverse Stock Split became effective on June 14, 2017.

 

All references in this Annual Report regarding the number of preferred and common shares, price per share and weighted average shares of common stock have been adjusted to reflect the Reverse Stock Split on a retroactive basis for all prior periods presented, unless otherwise noted, including reclassifying an amount equal to the reduction in par value of common and preferred stock to additional paid-in capital.

( us-gaap:NatureOfOperations )  
(End Disclosure - Nature of Operations and Continuance of Business)
 
Disclosure - Summary of Significant Accounting Policies
Disclosure - Summary of Significant Accounting Policies (USD $) 12 Months Ended
( us-gaap:AccountingPoliciesAbstract )  
  Dec. 31, 2018
   
   
   
Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

 

Use of Estimates

 

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the fair values of convertible debentures, derivative liability, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

 

Certain reclassifications have been made to prior-year amounts to conform to the current period presentation.

 

Cash Equivalents

 

The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents. Amounts receivable from credit card processors are also considered cash equivalents because they are both short-term and highly liquid in nature.

 

Intangible Assets

 

Intangible assets are carried at the purchased cost less accumulated amortization. Amortization is computed over the estimated useful lives of the respective assets.

 

Impairment of Long-Lived Assets

 

Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.

 

Beneficial Conversion Features

 

From time to time, the Company may issue convertible notes that may contain an embedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.

 

Derivative Liability

 

From time to time, the Company may issue equity instruments that may contain an embedded derivative instrument which may result in a derivative liability. A derivative liability exists on the date the equity instrument is issued when there is a contingent exercise provision. The derivative liability is records at is fair value calculated by using an option pricing model. The fair value of the derivative liability is then calculated on each balance sheet date with the corresponding gains and losses recorded in the statement of operations.

 

Basic and Diluted Net Loss Per Share

 

The Company computes net loss per share in accordance with ASC 260, Earnings Per Share, which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At December 31, 2018 and December 31, 2017, the Company had 10,000,000 and 8,779,119 potentially dilutive shares from outstanding convertible debentures, respectively.

 

Income Taxes

 

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. Unrecognized tax positions, if ever recognized in the financial statements, are recorded in the statement of operations as part of the income tax provision. Our policy is to recognize interest and penalties accrued on uncertain tax positions, if any, as part of the income tax provision. The Company has no liability for uncertain tax positions. Unrecognized tax positions, if ever recognized in the financial statements, are recorded in the statement of operations as part of the income tax provision. The Company’s policy is to recognize interest and penalties accrued on uncertain tax positions, if any, as part of the income tax provision. The Company has no liability for uncertain tax positions.

 

On December 22, 2017, tax reform legislation known as the Tax Cuts and Jobs Act (the “U.S. Tax Reform Act”) was enacted in the United States. The U.S. Tax Reform Act, among other things, reduced the U.S. corporate income tax rate from 35% to 21% beginning in 2018. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on how to account for the effects of the U.S. Tax Reform Act under ASC 740.

 

Financial Instruments

 

ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument is categorized within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value:

 

Level 1

 

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

 

Level 2

 

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

 

Level 3

 

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

 

Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s balance sheet as at December 31, 2018 and 2017 as follows:

 

Description   Fair Value Measurements at December 31, 2018 Using Fair Value Hierarchy  
    Total     Level 1     Level 2     Level 3  
Derivative liability   $ 574,797     $        -     $       -     $ 574,797  
Total   $ 574,797     $ -     $ -     $ 574,797  

 

Description   Fair Value Measurements at December 31, 2017 Using Fair Value Hierarchy  
    Total     Level 1     Level 2     Level 3  
Derivative liability   $ 570,643     $          -     $           -     $ 570,643  
Total   $ 570,643     $ -     $ -     $ 570,643  

 

The carrying values of all of our other financial instruments, which include accounts payable and accrued liabilities, and amounts due to related parties approximate their current fair values because of their nature and respective maturity dates or durations.

 

Advertising Expenses

 

Advertising expenses are included in general and administrative expenses in the Statements of Operations and are expensed as incurred. The Company incurred $55,838 in advertising and promotion expenses in the year ended December 31, 2018.

 

Revenue Recognition

 

The Company recognizes revenues when there is persuasive evidence of an arrangement, the product or service has been provided to the customer, the collection of our fees is reasonably assured and the amount of fees to be paid by the customer is fixed or determinable. Revenues primarily include revenues from microtransactions Microtransaction revenues are derived from the sale of virtual goods to the Company’s players. Proceeds from the sales of virtual goods directly are recognized as revenues when a player uses the virtual goods.

 

Recent Accounting Pronouncements

 

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, which was amended in 2015 and 2016. The new revenue recognition standard relates to revenue from contracts with customers and will supersede nearly all current U.S. GAAP guidance on this topic and eliminate industry-specific guidance.

 

The underlying principle is to use a five-step analysis of transactions to recognize revenue when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. The standard, as amended, is effective for annual periods beginning December 15, 2017. The Company adopted the ASI on January 1, 2018 and the adoption did not have a material impact on the Company’s financial statements and related disclosures.

 

The Company has implemented all other new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

( us-gaap:SignificantAccountingPoliciesTextBlock )  
(End Disclosure - Summary of Significant Accounting Policies)
 
Disclosure - Other Assets
Disclosure - Other Assets (USD $) 12 Months Ended
( us-gaap:OtherAssetsAbstract )  
  Dec. 31, 2018
   
   
   
Other Assets

3. Other Assets

 

Furniture and fixtures consisted of the following:

 

    December 31,  
    2018     2017  
Computers   $ 39,226     $ 14,992  
Accumulated Depreciation     (10,373 )     (4,832 )
    $ 28,853     $ 10,160  

 

Depreciation expense for the years ended December 31, 2018 and 2017 was $7,557 and $2,816, respectively.

 

On February 17, 2016, the Company acquired Good Gaming’s assets including intellectual property, trademarks, software code, equipment and other from CMG Holdings Group, Inc. The Company valued the software purchased at $1,200,000. The software has a useful life of 5 years. Amortization for the years ended December 31, 2018 and 2017 was $300,000 and $240,000, respectively. During the 4th Quarter of 2018, the Company assessed the useful life of the software and determined that remaining useful life was 1.25 years. As such, the Company prospectively is amortizing the Software through December 31, 2019. The software consisted of the following:

 

    December 31,  
    2018     2017  
Software   $ 1,200,000     $ 1,200,000  
Accumulated Amortization     (750,000 )     (450,000 )
    $ 450,000     $ 750,000  

( us-gaap:OtherAssetsDisclosureTextBlock )  
(End Disclosure - Other Assets)
 
Disclosure - Debt
Disclosure - Debt (USD $) 12 Months Ended
( us-gaap:DebtDisclosureAbstract )  
  Dec. 31, 2018
   
   
   
Debt

4. Debt

 

Convertible Debentures

 

On April 1, 2015, we entered into a transaction with Iconic whereby Iconic agreed to provide up to $600,000 through a structured convertible promissory note (the “2015 Iconic Note”), with funds to be received in tranches. The note bears interest of 10% and was due April 1, 2016. The initial proceeds of $40,000 was received on April 9, 2015, with $30,000 remitted and delivered to us, $4,000 retained by Iconic as an original issue discount, and $6,000 retained by Iconic for legal expenses. On February 17, 2016 as part of a settlement between Iconic and the Company, the 2015 Iconic Note along with a remaining balance of $8,300 from former JABRO-Asher notes were restructured to a principal amount of $25,000 with a due date of June 18, 2017 and an interest rate of 0%. Iconic is subject to strict lock-up and leak-out provisions. Additionally, as part of the February 2016 settlement with Iconic, Iconic funded $100,000 new debentures (the “$100,000 Convertible Promissory Note”) due August 2018 bearing 0% interest with the lender subject to strict lock-up and leak-out provisions. On June 27, 2017, Iconic’s $100,000 Convertible Promissory Note issued on February 18, 2016 was amended to reflect an amendment of the conversion price from $.10 cents to $.08 cents per share of common stock. On July 5, 2017, Iconic converted $15,895 of its $100,000 Convertible Promissory Note. On July 25, 2017, Iconic converted $18,950 of its $100,000 Convertible Promissory Note. On January 23, 2018, Iconic converted $65,155 of its $100,000 Convertible Promissory Note. Accordingly, the $100,000 Convertible Promissory Note issued on February 18, 2016 was fully converted into 1,250,001 shares of the Company’s common stock.

 

On April 15, 2015, the Company issued a convertible debenture with the principal amount of $100,000 to HGT Capital, LLC (“HGT”), a non-related party. During the quarter ended June 30, 2015, the Company received the first $50,000 in payment. The remaining $50,000 payment would be made at the request of the borrower. No additional payments have been made as of September 30, 2018. Under the terms of the debentures, the amount was unsecured and was due on October 16, 2016. The note is currently in default and bears an interest of 22% per annum. It was convertible into shares of common stock any time after the maturity date at a conversion rate of 50% of the average of the five lowest closing bid prices of the Company’s common stock for the thirty trading days ending one trading day prior to the date the conversion notice was sent by the holder to the Company. On September 21, 2018, the Company entered into a modification agreement with HGT with respect to the convertible promissory note which has a balance of $107,238. Pursuant to such modification agreement, all defaults were waived and it was agreed that such note will convert at a 25% discount to the market rather than the default rate. HGT also agreed to certain sale restrictions which limit the amount of shares that they can sell in any month for the next three months. HGT also agreed to dismiss, with prejudice, the lawsuit that it had filed against the Company.

 

On June 29, 2017, the Company issued to Iconic a 10% Convertible Promissory Note in the principal amount of $27,000 (the “2017 Iconic Note”). Upon the execution of such Note, the sum of $9,000 has been remitted and delivered to the Company. On August 14, 2017, Iconic remitted and delivered to the Company another $9,000. The Company is only required to repay the amount funded and the Company is not required to repay any unfunded portion of the 2017 Iconic Note. As of March 31, 2018, the Company has received a total $18,000 of the $27,000 principal amount. On April 16, 2018, the note was fully converted.

 

As part of the asset purchase agreement between CMG Holdings Group, Inc. (“CMG Holdings”) and the Company, the Company issued SirenGPS a 0% convertible debenture of $60,000 that matured in August 2018. The debenture is convertible into the Company’s common stock at a 20% discount to the 20-day moving average of the Company’s common stock after a period of seven months. The debt is subject to strict lock-up and leak-out provisions. SirenGPS has agreed to sell this security to the Company or to an investor of the Company’s choice at face value. Recently, ViaOne Services, LLC, a Texas Limited Liability Corporation (“ViaOne”) purchased this debenture from SirenGPS.

 

The Company entered into a line of credit agreement (“Line Of Credit”) with ViaOne. This Line of Credit dated as of September 27, 2018 (the “Effective Date”), was entered into by and between the Company and ViaOne. The Company had an immediate need for additional capital and has asked ViaOne to make a new loan(s) in an initial amount of $25,000 on the Effective Date (the “New Loan”). The Company may need additional capital and ViaOne has agreed pursuant to this Line of Credit to provide for additional advances, although ViaOne shall have no obligation to make any additional loans. Any further New Loans shall be memorialized in a promissory note with substantially the same terms as the New Loan and shall be secured by all of the assets of the Company. On or before the Effective Date, the Company may request in writing to ViaOne that it loan the Company additional sums of up to $250,000 and within five days of such request(s), ViaOne shall have the right, but not an obligation, to make additional loans to the Company and the Company shall in turn immediately issue a note in the amount of such loan. In consideration for making the New Loan, the Company entered into a security agreement whereby ViaOne received a senior security interest in all of the assets of the Company.

( us-gaap:DebtDisclosureTextBlock )  
(End Disclosure - Debt)
 
Disclosure - Derivative Liabilities
Disclosure - Derivative Liabilities (USD $) 12 Months Ended
( us-gaap:DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract )  
  Dec. 31, 2018
   
   
   
Derivative Liabilities

5. Derivative Liabilities

 

The following inputs and assumptions were used to value the convertible debentures outstanding during the years ended December 31, 2018 and December 31, 2017:

 

The projected annual volatility for each valuation period was based on the historic volatility of the Company of 381.8% and 431.5% at December 31, 2018 and 2017, respectively. The risk free rate was 2.45% and 1.81% at December 31, 2018 and 2017, respectively. The expected life was one year and the dividend yield was 0% for each year.

 

A summary of the activity of the derivative liability is shown below:

 

Balance, December, 2016   $ 228,605  
Change in value     342,038  
Balance, December 31, 2017     570,643  
Change in value     4,154  
Balance, December 31, 2018   $ 574,797  

( us-gaap:DerivativesAndFairValueTextBlock )  
(End Disclosure - Derivative Liabilities)
 
Disclosure - Common Stock
Disclosure - Common Stock (USD $) 12 Months Ended
( us-gaap:EquityAbstract )  
  Dec. 31, 2018
   
   
   
Common Stock

6. Common Stock

 

Equity Transactions for the Year Ended December 31, 2017:

 

On January 4, 2017, the Hillwinds Ocean Energy converted 70,000 shares of its common stock to 500 shares of Series B Preferred Stock.

 

On January 5, 2017, Iconic Holdings converted $6,585 of convertible debt into 65,585 shares of the Company’s common stock.

 

On July 5, 2017, Iconic Holdings converted $15,895 of convertible debt into 198,688 shares of the Company’s common stock.

 

On July 13, 2017, a shareholder converted 1,000 Series B Preferred Shares into 200,000 shares of the Company’s common stock.

 

On July 25, 2017, Iconic Holdings converted $18,950 of convertible debt into 236,875 shares of the Company’s common stock.

 

On August 11, 2017, an investor converted 1,250 Series B Shares into 250,000 shares of the Company’s common stock.

 

At December 31, 2017, the Company had 21,891,805 shares of common stock reserved for issuance relating to convertible debentures and Series D preferred stock.

 

Equity Transactions for the Year Ended December 31, 2018:

 

On January 8, 2018, Silver Linings Management, LLC converted 15,000 shares of the Company’s Series B Preferred Stock into 3,000,000 shares of the Company’s common stock.

 

On January 8, 2018, Britton & Associates converted 5,000 of the Company’s Series B Preferred Shares into 1,000,000 shares of the Company’s common stock.

 

On January 9, 2018, ViaOne converted $200,000 of its convertible note into 8,333,333 shares of the Company’s common stock.

 

On January 12, 2018, SSB Trading converted 10,000 of the Company’s Series B Preferred Shares into 2,000,000 shares of the Company’s common stock.

 

On January 12, 2018, CMG Holdings converted 5,605 of the Company’s Series B Preferred Shares into 1,211,000 common shares of the Company.

 

On January 18, 2018, CMG Holdings converted 9,000 of the Company’s Series B Preferred Shares into 1,800,000 shares of the Company’s common stock.

 

On January 23, 2018, Iconic converted $65,155 of its convertible note into 814,438 shares of the Company’s common stock.

 

On January 26, 2018, Michael Tadin converted 5,000 of the Company’s Series B Preferred Shares into 1,000,000 shares of the Company’s common stock.

 

On February 9, 2018, Vik Grover converted 8,665 of the Company’s Series B Preferred Shares into 1,733,000 shares of common stock of the Company.

 

On April 16, 2018, Iconic converted $18,000 of a convertible note into 1,892,828 shares of the Company’s common stock.

 

On April 13, 2018, RedDiamond Partners, Inc. (“RedDiamond”) converted 5 shares of Series D Preferred Stock into 555,556 shares of the Company’s common stock.

 

On April 17, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 609,756 shares of the Company’s common stock.

 

On April 23, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 806,452 of the Company’s common stock.

 

On May 9, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 1,020,408 of the Company’s common stock.

 

On May 23, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 657,895 of the Company’s common stock.

 

On June 19, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 1,234,756 of the Company’s common stock.

 

On July 9, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 1,250,000 of the Company’s common stock.

 

On July 24, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 1,467,391 of the Company’s common stock.

 

On September 25, 2018, RedDiamond converted 6.50 shares of Series D Preferred Stock into 1,450,893 of the Company’s common stock.

 

On October 16, 2018, RedDiamond converted 6.50 shares of Series D Preferred Stock into 1,377,119 of the Company’s common stock.

 

On November 1, 2018, RedDiamond converted 6.34 shares of Series D Preferred Stock into 792,750 of the Company’s common stock.

 

On November 6, 2018, Lincoln Acquisition converted 17,314 shares of Preferred B Stock into 3,462,800 of the Company’s common stock.

 

On November 13, 2018, RedDiamond converted 6 shares of Series D Preferred Stock into 1,027,397 of the Company’s common stock.

 

On November 29, 2018, RedDiamond converted 5 shares of Series D Preferred Stock into 961,538 of the Company’s common stock.

 

On November 29, 2018, HGT converted $6,978 of a convertible note into 1,655,594 shares of the Company’s common stock.

 

On December 14, 2018, Lincoln Acquisition converted 20,000 shares of Preferred B Stock into 4,000,000 of the Company’s common stock.

 

On December 21, 2018, RedDiamond converted 10 shares of Series D Preferred Stock into 1,811,594 of the Company’s common stock.

( us-gaap:StockholdersEquityNoteDisclosureTextBlock )  
(End Disclosure - Common Stock)
 
Disclosure - Preferred Stock
Disclosure - Preferred Stock (USD $) 12 Months Ended
( us-gaap:EquityAbstract )  
  Dec. 31, 2018
   
   
   
Preferred Stock

7. Preferred Stock

 

Our Articles of Incorporation authorize us to issue up to 2,250,350 shares of preferred stock, $0.001 par value. Of the 2,250,000 authorized shares of preferred stock, the total number of shares of Series A Preferred Shares the Corporation shall have the authority to issue is Two Hundred Forty Nine thousand Nine Hundred Ninety Nine (249,999), with a stated par value of $0.001 per share, the total number of shares of Series B Preferred Shares the Corporation shall have the authority to issue is Two Million (2,000,000), with a stated par value of $0.001 per share and the total number of shares of Series C Preferred Shares the Corporation shall have the authority to issue is One (1), with a stated par value of $0.001 per share. Our Board of Directors is authorized, without further action by the shareholders, to issue shares of preferred stock and to fix the designations, number, rights, preferences, privileges and restrictions thereof, including dividend rights, conversion rights, voting rights, terms of redemption, liquidation preferences and sinking fund terms. We believe that the Board of Directors’ power to set the terms of, and our ability to issue, preferred stock will provide flexibility in connection with possible financing or acquisition transactions in the future. The issuance of preferred stock, however, could adversely affect the voting power of holders of common stock and decrease the amount of any liquidation distribution to such holders. The presence of outstanding preferred stock could also have the effect of delaying, deterring or preventing a change in control of our company.

 

As of December 31, 2018, we had 7,500 shares of our Series A preferred stock issued and outstanding. As of December 31, 2018, we had 69,197 shares of Series B preferred stock issued and outstanding. As of December 31, 2018, we had 1 shares of Series C Preferred Stock issued and outstanding. At December 31, 2018, we had 6 Share of Series D Preferred Stock issued and outstanding.

 

The 7,500 issued and outstanding shares of Series A Preferred Stock are convertible into shares of common stock at a rate of 20 common shares for each Series A Preferred Share. The 69,197 issued and outstanding shares of Series B Preferred Stock are convertible into shares of common stock at a rate of 200 common shares for each Series B Preferred Share. If all of our Series A Preferred Stock and Series B Preferred Stock are converted into shares of common stock, the number of issued and outstanding shares of our common stock will increase by 13,989,400

shares.

 

The 1 issued and outstanding shares of Series C Preferred Stock has voting rights equivalent to 51% of all shares entitled to vote and is held by ViaOne Services LLC, a Company controlled by our CEO.

 

The 6 issued and outstanding shares of Series D Preferred Stock as of December 31, 2018 are convertible into shares of common stock at a rate of 125% of the conversion amount at a price that is the lower of 110% of the volume weighted average price (“VWAP”) of the common stock on the closing date, the VWAP of the common stock on the conversion date or the VWAP of the common stock on the date prior to the conversion date. Series D Preferred Stock is convertible beginning 6 months from the issue date. On September 21, 2018, RedDiamond modified the agreement with the Company. RedDiamond and the Company agreed that the Preferred Shares shall convert into Common Stock (the “Conversion Shares”) at the lower of the Fixed Conversion Price ($.06) or at the VWAP which shall be defined as the average of the five (5) lowest closing prices during the 20 days prior to conversion; for the avoidance of doubt, RedDiamond has not waived its right to the 25% Conversion Premium as defined in the COD. The Company shall have the obligation to redeem 46.531 of the Preferred Shares (which represents 50% of the Preferred Shares owned by RedDiamond) at 110% of the Stated Value of $46,531 by making three equal payments of $17,061 on October 15, 2018, November 15, 2018 and December 15, 2018. On December 31, 2018, The Company had 6 shares of Preferred Stocks.

 

The Series A, Series B, Series C and Series D have a liquidation preference to the common shareholders.

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(End Disclosure - Preferred Stock)
 
Disclosure - Warrant
Disclosure - Warrant (USD $) 12 Months Ended
( custom:WarrantAbstract [Extension] )  
  Dec. 31, 2018
   
   
   
Warrant

8. Warrant

 

In connection with the $100,000 convertible debenture issued to HGT, the Company issued HGT a warrant to purchase 100,000 shares of the Company’s common stock at $1.00 per share. This warrant was not exercised as of December 31, 2018, is exercisable through April 15, 2020 and had a remaining life of 1.29 years as of December 31, 2018. The intrinsic value of the warrant at December 31, 2018 was zero as the exercise price exceeded the closing stock price.

( custom:WarrantTextBlock [Extension] )  
(End Disclosure - Warrant)
 
Disclosure - Related Party Transactions
Disclosure - Related Party Transactions (USD $) 12 Months Ended
( us-gaap:RelatedPartyTransactionsAbstract )  
  Dec. 31, 2018
   
   
   
Related Party Transactions

9. Related Party Transactions

 

On or around April 7, 2016, Silver Linings Management, LLC funded the Company $13,440 in the form of convertible debentures secured by certain high-powered gaming machines purchased from XIDAX. Such note bears interest at a rate of 10% per annum payable in cash or kind at the option of the Company matures on April 1, 2018, and is convertible into Series B Preferred shares at the option of the holder at any time. On January 08, 2019, Silver Linings Management converted their Series B Preferred share stocks into Common Stocks.

 

On November 30, 2016, ViaOne purchased a Secured Promissory Note equal to a maximum initial principal amount of $150,000 issued by the Company to ViaOne. As additional advances were made by ViaOne to the Company, the principal amount of the Note was increased to $225,000 and $363,000 by amendments dated January 31, 2017 and March 1, 2017, respectively.

 

On May 5, 2017, ViaOne delivered a default notice to the Company pursuant to Section 6 of the Note Purchase Agreement but has subsequently extended the due date and has increased the funding up to One Million ($1,000,000) dollars. After giving the Company a fifteen (15) day notice period to cure the default under the Stock Pledge Agreement, dated November 30, 2016, entered by and among the Company, CMG and ViaOne (“Pledge Agreement”), ViaOne took possession of the Series C Stock, which was subject of the Pledge Agreement.

 

The Secured Promissory Note as amended increased from time to time due to additional advances provided to the Company by ViaOne.

 

On September 1, 2017, the Company executed an amended Employee Services Agreement with ViaOne which stipulated that ViaOne would continue providing to the Company services relating to the Company’s human resources, marketing, advertising, accounting and financing for a monthly management fee of $25,000. This agreement was amended on January 1, 2018 to continue until December 31, 2018. The accrued monthly management fees, $100,000 at December 31, 2017, are convertible by ViaOne into the Company’s common stock at a rate of 125% of the accrued fees at a conversion price of (i) $0.05 per share; or (ii) the volume weighted adjusted price (“VWAP”) of the common stock on the 14th day of each month if the 14th of that month is a trading day. In the event the 14th day of a month falls on a Saturday, Sunday, or a trading holiday, the VWAP of the Common Stock will be valued on the last trading day before the 14th day of the month.

 

On September 27, 2018, the Company and ViaOne, entered into a Line of Credit Agreement (the “LOC Agreement”), pursuant to which the Company issued a secured promissory note with the initial principal amount of $25,000 to ViaOne in exchange for a loan of $25,000 (the “Initial Loan Amount”). In accordance with this Agreement, the Company may request ViaOne to provide loans of up to $250,000, including the Initial Loan Amount, and ViaOne has the right to decide whether it will honor such request. The Initial Loan Amount shall become due on September 30, 2019 (the “Maturity Date”) and bears an interest rate of 8.0% per annum. The unpaid principal and interest of the Promissory Note after the Maturity Date shall accrue interest at a rate of 18.0% per annum. The principal amount of the Promissory Note may increase from time to time up to $250,000 in accordance with the terms and conditions of the Agreement. In connection with the Agreement and Promissory Note, the Company and ViaOne executed a security agreement dated September 27, 2018 whereby the Company granted ViaOne a security interest in all of its assets, including without limitation cash, inventory, account receivables, real property and intellectual properties, to secure the repayment of the loans made pursuant to the Agreement and Promissory Note.

 

At December 31, 2018, the total amount owed to ViaOne was $1,316,484.

 

The Company’s Chairman and Chief Executive Officer is the Chairman of ViaOne.

 

The prepaid expenses are an insurance policy purchased from a related Company.

( us-gaap:RelatedPartyTransactionsDisclosureTextBlock )  
(End Disclosure - Related Party Transactions)
 
Disclosure - Income Taxes
Disclosure - Income Taxes (USD $) 12 Months Ended
( us-gaap:IncomeTaxDisclosureAbstract )  
  Dec. 31, 2018
   
   
   
Income Taxes

10. Income Taxes

 

The Company has a net operating loss carried forward of $573,775 available to offset taxable income in future years which commence expiring in fiscal 2030.

 

The U.S. Tax Reform Act amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and business. For businesses, the Act reduces the corporate tax rate from a maximum of 35% to a flat 21% rate. The rate reduction is effective on January 1, 2018. As a result of the rate reduction, the Company has reduced the deferred tax asset balance as of December 31, 2017 by $80,329. As a result of the full valuation allowance on the net deferred tax assets, there was a corresponding adjustment to the valuation allowance for this same amount. Therefore, there is no impact on the Company’s 2017 earnings for the law change. In accordance with SAB 118, the Company has determined that there is no deferred tax benefit or expense with respect to the re-measurement of certain deferred tax assets and liabilities due to the full valuation allowance against net deferred tax assets. Additional analysis of the law and the impact to the Company will be performed and any impact will be recorded in the respective quarter in 2018, if applicable

 

The significant components of deferred income tax assets and liabilities at December 31, 2018 and 2017 are as follows:

 

    2018     2017  
Net Operating Loss Carryforward   $ 2,598,828     $ 1,607,135  
Valuation allowance     (2,598,828 )   $ (1,607,135 )
Net Deferred Tax Asset   $ -     $ -  

 

The income tax benefit has been computed by applying the weighted average income tax rates of Canada (federal and provincial statutory rates) and of the United States (federal and state rates) of 21% and 35%, respectively, to a net loss before income taxes calculated for each jurisdiction. The tax effects of significant temporary differences, which comprise future tax assets and liabilities, are as follows:

 

    2018     2017  
Income tax recovery at statutory rate   $ 217,006     $ 217,006  
U.S. Tax Reform Act     (80,329 )     (80,329 )
Valuation allowance change     (136,677 )   $ (136,677 )
Provision for income taxes   $ -     $ -  

( us-gaap:IncomeTaxDisclosureTextBlock )  
(End Disclosure - Income Taxes)
 
Disclosure - Commitments and Contingencies
Disclosure - Commitments and Contingencies (USD $) 12 Months Ended
( us-gaap:CommitmentsAndContingenciesDisclosureAbstract )  
  Dec. 31, 2018
   
   
   
Commitments and Contingencies

11. Commitments and Contingencies

 

HGT had filed a lawsuit against the Company, claiming breach of contract due to a default on a $50,000 junior loan made by HGT to HDS International Corp., our predecessor, in 2015. The Company retained counsel to represent it on this matter and responded with affirmative defenses in the Supreme Court of New York. Oral argument on HGT’s motion for summary judgment was held on May 31, 2018. The Court reserved the decision. On September 21, 2018, the Company entered into a modification agreement with HGT with respect to the convertible promissory note which has a balance of $107,238. Pursuant to such modification agreement, all defaults were waived and it was agreed that such note will convert at a 25% discount to the market rather than the default rate. HGT also agreed to certain sale prohibitions which limit the amount of shares that they can sell in any month for the next three months. As a result of the modification agreement, HGT withdrew, with prejudice, the lawsuit that it had filed against the Company.

( us-gaap:CommitmentsAndContingenciesDisclosureTextBlock )  
(End Disclosure - Commitments and Contingencies)
 
Disclosure - Acquisition and Discontinued Operations
Disclosure - Acquisition and Discontinued Operations (USD $) 12 Months Ended
( custom:AcquisitionAndDiscontinuedOperationsAbstract [Extension] )  
  Dec. 31, 2018
   
   
   
Acquisition and Discontinued Operations

12. Acquisition and Discontinued Operations

 

On March 21, 2018, the Company announced the acquisition of Crypto Strategies Group, Inc. for consideration of $500. The Company intended to diversify its business and enter into the cryptocurrency market through such acquisition. As the acquisition was between entities under common control with the Company, the assets and liabilities were recorded at their carrying amount on the date of transfer. On the date of transfer, Crypto Strategies Group, Inc. had no assets or liabilities.

 

On December 12, 2018, the Company dissolved Crypto Strategies Group, Inc. and the net liabilities were assumed by a related party. The following summarizes the operations of Crypto Strategies Group, Inc.

 

    December 31,  
    2018     2017  
 Revenues   $ 28,261     $ -  
                 
 Operating Expenses     44,819       -  
                 
 Loss from Operations of Discontinued Operations     (16,558 )     -  
                 
 Gain on Disposal     16,558       -  
                 
 Loss from Discontinued Operations   $ -     $ -  

( custom:AcquisitionAndDiscontinuedOperationsTextBlock [Extension] )  
(End Disclosure - Acquisition and Discontinued Operations)
 
Disclosure - Subsequent Events
Disclosure - Subsequent Events (USD $) 12 Months Ended
( us-gaap:SubsequentEventsAbstract )  
  Dec. 31, 2018
   
   
   
Subsequent Events

13. Subsequent Events

 

On January 2, 2019, Lincoln Acquisition converted 200 shares of Preferred B Stock into 3,750,000 of the Company’s common stock.

 

On January 9, 2019RedDiamond converted its remaining six (6) shares of Series D Preferred Stock into 520,833 shares of common stock.

( us-gaap:SubsequentEventsTextBlock )  
(End Disclosure - Subsequent Events)
 
Disclosure - Summary of Significant Accounting Policies (Policies)
Disclosure - Summary of Significant Accounting Policies (Policies) (USD $) 12 Months Ended
( us-gaap:AccountingPoliciesAbstract )  
  Dec. 31, 2018
   
   
   
Use of Estimates

Use of Estimates

 

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the fair values of convertible debentures, derivative liability, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

 

Certain reclassifications have been made to prior-year amounts to conform to the current period presentation.

( us-gaap:UseOfEstimates )  
Cash Equivalents

Cash Equivalents

 

The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents. Amounts receivable from credit card processors are also considered cash equivalents because they are both short-term and highly liquid in nature.

( us-gaap:CashAndCashEquivalentsPolicyTextBlock )  
Intangible Assets

Intangible Assets

 

Intangible assets are carried at the purchased cost less accumulated amortization. Amortization is computed over the estimated useful lives of the respective assets.

( us-gaap:IntangibleAssetsFiniteLivedPolicy )  
Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

 

Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.

( us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock )  
Beneficial Conversion Features

Beneficial Conversion Features

 

From time to time, the Company may issue convertible notes that may contain an embedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.

( custom:BeneficialConversionFeaturesPolicyPolicyTextBlock [Extension] )  
Derivative Liability

Derivative Liability

 

From time to time, the Company may issue equity instruments that may contain an embedded derivative instrument which may result in a derivative liability. A derivative liability exists on the date the equity instrument is issued when there is a contingent exercise provision. The derivative liability is records at is fair value calculated by using an option pricing model. The fair value of the derivative liability is then calculated on each balance sheet date with the corresponding gains and losses recorded in the statement of operations.

( us-gaap:DerivativesPolicyTextBlock )  
Basic and Diluted Net Loss Per Share

Basic and Diluted Net Loss Per Share

 

The Company computes net loss per share in accordance with ASC 260, Earnings Per Share, which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At December 31, 2018 and December 31, 2017, the Company had 10,000,000 and 8,779,119 potentially dilutive shares from outstanding convertible debentures, respectively.

( us-gaap:EarningsPerSharePolicyTextBlock )  
Income Taxes

Income Taxes

 

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. Unrecognized tax positions, if ever recognized in the financial statements, are recorded in the statement of operations as part of the income tax provision. Our policy is to recognize interest and penalties accrued on uncertain tax positions, if any, as part of the income tax provision. The Company has no liability for uncertain tax positions. Unrecognized tax positions, if ever recognized in the financial statements, are recorded in the statement of operations as part of the income tax provision. The Company’s policy is to recognize interest and penalties accrued on uncertain tax positions, if any, as part of the income tax provision. The Company has no liability for uncertain tax positions.

 

On December 22, 2017, tax reform legislation known as the Tax Cuts and Jobs Act (the “U.S. Tax Reform Act”) was enacted in the United States. The U.S. Tax Reform Act, among other things, reduced the U.S. corporate income tax rate from 35% to 21% beginning in 2018. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on how to account for the effects of the U.S. Tax Reform Act under ASC 740.

( us-gaap:IncomeTaxPolicyTextBlock )  
Financial Instruments

Financial Instruments

 

ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument is categorized within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value:

 

Level 1

 

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

 

Level 2

 

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

 

Level 3

 

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

 

Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s balance sheet as at December 31, 2018 and 2017 as follows:

 

Description   Fair Value Measurements at December 31, 2018 Using Fair Value Hierarchy  
    Total     Level 1     Level 2     Level 3  
Derivative liability   $ 574,797     $        -     $       -     $ 574,797  
Total   $ 574,797     $ -     $ -     $ 574,797  

 

Description   Fair Value Measurements at December 31, 2017 Using Fair Value Hierarchy  
    Total     Level 1     Level 2     Level 3  
Derivative liability   $ 570,643     $          -     $           -     $ 570,643  
Total   $ 570,643     $ -     $ -     $ 570,643  

 

The carrying values of all of our other financial instruments, which include accounts payable and accrued liabilities, and amounts due to related parties approximate their current fair values because of their nature and respective maturity dates or durations.

( us-gaap:FairValueOfFinancialInstrumentsPolicy )  
Advertising Expenses

Advertising Expenses

 

Advertising expenses are included in general and administrative expenses in the Statements of Operations and are expensed as incurred. The Company incurred $55,838 in advertising and promotion expenses in the year ended December 31, 2018.

( us-gaap:AdvertisingCostsPolicyTextBlock )  
Revenue Recognition

Revenue Recognition

 

The Company recognizes revenues when there is persuasive evidence of an arrangement, the product or service has been provided to the customer, the collection of our fees is reasonably assured and the amount of fees to be paid by the customer is fixed or determinable. Revenues primarily include revenues from microtransactions Microtransaction revenues are derived from the sale of virtual goods to the Company’s players. Proceeds from the sales of virtual goods directly are recognized as revenues when a player uses the virtual goods.

( us-gaap:RevenueRecognitionPolicyTextBlock )  
Recent Accounting Pronouncements

Recent Accounting Pronouncements

 

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, which was amended in 2015 and 2016. The new revenue recognition standard relates to revenue from contracts with customers and will supersede nearly all current U.S. GAAP guidance on this topic and eliminate industry-specific guidance.

 

The underlying principle is to use a five-step analysis of transactions to recognize revenue when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. The standard, as amended, is effective for annual periods beginning December 15, 2017. The Company adopted the ASI on January 1, 2018 and the adoption did not have a material impact on the Company’s financial statements and related disclosures.

 

The Company has implemented all other new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

( us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock )  
(End Disclosure - Summary of Significant Accounting Policies (Policies))
 
Disclosure - Summary of Significant Accounting Policies (Tables)
Disclosure - Summary of Significant Accounting Policies (Tables) (USD $) 12 Months Ended
( us-gaap:AccountingPoliciesAbstract )  
  Dec. 31, 2018
   
   
   
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis

Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s balance sheet as at December 31, 2018 and 2017 as follows:

 

Description   Fair Value Measurements at December 31, 2018 Using Fair Value Hierarchy  
    Total     Level 1     Level 2     Level 3  
Derivative liability   $ 574,797     $        -     $       -     $ 574,797  
Total   $ 574,797     $ -     $ -     $ 574,797  

 

Description   Fair Value Measurements at December 31, 2017 Using Fair Value Hierarchy  
    Total     Level 1     Level 2     Level 3  
Derivative liability   $ 570,643     $          -     $           -     $ 570,643  
Total   $ 570,643     $ -     $ -     $ 570,643  

( us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock )  
(End Disclosure - Summary of Significant Accounting Policies (Tables))
 
Disclosure - Other Assets (Tables)
Disclosure - Other Assets (Tables) (USD $) 12 Months Ended
( us-gaap:OtherAssetsAbstract )  
  Dec. 31, 2018
   
   
   
Schedule of Property and Equipment

Furniture and fixtures consisted of the following:

 

    December 31,  
    2018     2017  
Computers   $ 39,226     $ 14,992  
Accumulated Depreciation     (10,373 )     (4,832 )
    $ 28,853     $ 10,160  

( us-gaap:PropertyPlantAndEquipmentTextBlock )  
Schedule of Intangible Assets

The software consisted of the following:

 

    December 31,  
    2018     2017  
Software   $ 1,200,000     $ 1,200,000  
Accumulated Amortization     (750,000 )     (450,000 )
    $ 450,000     $ 750,000  

( us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock )  
(End Disclosure - Other Assets (Tables))
 
Disclosure - Derivative Liabilities (Tables)
Disclosure - Derivative Liabilities (Tables) (USD $) 12 Months Ended
( us-gaap:DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract )  
  Dec. 31, 2018
   
   
   
Schedule of Derivative Liability

A summary of the activity of the derivative liability is shown below:

 

Balance, December, 2016   $ 228,605  
Change in value     342,038  
Balance, December 31, 2017     570,643  
Change in value     4,154  
Balance, December 31, 2018   $ 574,797  

( us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock )  
(End Disclosure - Derivative Liabilities (Tables))
 
Disclosure - Income Taxes (Tables)
Disclosure - Income Taxes (Tables) (USD $) 12 Months Ended
( us-gaap:IncomeTaxDisclosureAbstract )  
  Dec. 31, 2018
   
   
   
Schedule of Deferred Tax Assets and Liabilities

The significant components of deferred income tax assets and liabilities at December 31, 2018 and 2017 are as follows:

 

    2018     2017  
Net Operating Loss Carryforward   $ 2,598,828     $ 1,607,135  
Valuation allowance     (2,598,828 )   $ (1,607,135 )
Net Deferred Tax Asset   $ -     $ -  

( us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock )  
Schedule of Components of Income Tax Expense

The tax effects of significant temporary differences, which comprise future tax assets and liabilities, are as follows:

 

    2018     2017  
Income tax recovery at statutory rate   $ 217,006     $ 217,006  
U.S. Tax Reform Act     (80,329 )     (80,329 )
Valuation allowance change     (136,677 )   $ (136,677 )
Provision for income taxes   $ -     $ -  

( us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock )  
(End Disclosure - Income Taxes (Tables))
 
Disclosure - Acquisition and Discontinued Operations (Tables)
Disclosure - Acquisition and Discontinued Operations (Tables) (USD $) 12 Months Ended
( custom:AcquisitionAndDiscontinuedOperationsAbstract [Extension] )  
  Dec. 31, 2018
   
   
   
Summary of Operation Statement

The following summarizes the operations of Crypto Strategies Group, Inc.

 

    December 31,  
    2018     2017  
 Revenues   $ 28,261     $ -  
                 
 Operating Expenses     44,819       -  
                 
 Loss from Operations of Discontinued Operations     (16,558 )     -  
                 
 Gain on Disposal     16,558       -  
                 
 Loss from Discontinued Operations   $ -     $ -  

( srt:ScheduleOfCondensedIncomeStatementTableTextBlock )  
(End Disclosure - Acquisition and Discontinued Operations (Tables))
 
Disclosure - Nature of Operations and Continuance of Business (Details Narrative)
Disclosure - Nature of Operations and Continuance of Business (Details Narrative) (USD $)   0 Months Ended      
( us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract )          
  Dec. 31, 2018 Feb. 17, 2017 Feb. 17, 2017 Feb. 17, 2017 Dec. 31, 2018
( us-gaap:TitleOfIndividualAxis )          
    Board of Directors [Member]   Preferred Stock [Member] Preferred Stock [Member]
( us-gaap:TitleOfIndividualWithRelationshipToEntityDomain )          
Working capital deficiency 2,048,117        
( custom:WorkingCapitalDeficiency [Extension] )          
Accumulated deficit 5,880,713        
( us-gaap:RetainedEarningsAccumulatedDeficit )          
Reverse stock split   1 for 1,000      
( us-gaap:StockholdersEquityReverseStockSplit )          
Common stock, shares authorized 100,000,000   2,000,000,000    
( us-gaap:CommonStockSharesAuthorized )          
Preferred stock, shares authorized       450,000,000 2,250,000
( us-gaap:PreferredStockSharesAuthorized )          
(End Disclosure - Nature of Operations and Continuance of Business (Details Narrative))
 
Disclosure - Summary of Significant Accounting Policies (Details Narrative)
Disclosure - Summary of Significant Accounting Policies (Details Narrative) (USD $) 12 Months Ended
( us-gaap:AccountingPoliciesAbstract )  
  Dec. 31, 2018 Dec. 31, 2017
     
     
     
Earnings Per Share, Potentially Dilutive Securities 10,000,000 8,779,119
( us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount )    
Income tax description On December 22, 2017, tax reform legislation known as the Tax Cuts and Jobs Act (the 'U.S. Tax Reform Act') was enacted in the United States. The U.S. Tax Reform Act, among other things, reduced the U.S. corporate income tax rate from 35% to 21% beginning in 2018.  
( us-gaap:IncomeTaxExaminationDescription )    
U.S. corporate income tax rate 0.21  
( us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate )    
Advertising and promotion expenses 55,838  
( us-gaap:AdvertisingExpense )    
(End Disclosure - Summary of Significant Accounting Policies (Details Narrative))
 
Disclosure - Summary of Significant Accounting Policies - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details)
Disclosure - Summary of Significant Accounting Policies - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) (USD $)                
( us-gaap:AccountingPoliciesAbstract )                
  Dec. 31, 2018 Dec. 31, 2018 Dec. 31, 2018 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2017 Dec. 31, 2017 Dec. 31, 2017
( us-gaap:FairValueByFairValueHierarchyLevelAxis )                
    Level 1 [Member] Level 2 [Member] Level 3 [Member]   Level 1 [Member] Level 2 [Member] Level 3 [Member]
( us-gaap:FairValueMeasurementsFairValueHierarchyDomain )                
                 
                 
Derivative liability 574,797 574,797 570,643 570,643
( us-gaap:DerivativeLiabilitiesCurrent )                
Total 574,797 574,797 570,643 570,643
( us-gaap:DerivativeFairValueOfDerivativeLiability )                
(End Disclosure - Summary of Significant Accounting Policies - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details))
 
Disclosure - Other Assets (Details Narrative)
Disclosure - Other Assets (Details Narrative) (USD $) 12 Months Ended 0 Months Ended 3 Months Ended
( us-gaap:OtherAssetsAbstract )      
  Dec. 31, 2018 Dec. 31, 2017 Feb. 17, 2016 Dec. 31, 2018
         
         
         
Depreciation expenses 7,557 2,816    
( us-gaap:Depreciation )        
Payment to acquire software     1,200,000  
( us-gaap:PaymentsToAcquireSoftware )        
Estimated useful lives     P5Y P1Y2M30D
( us-gaap:FiniteLivedIntangibleAssetUsefulLife )        
Amortization of intangible assets 300,000 240,000    
( us-gaap:AmortizationOfIntangibleAssets )        
(End Disclosure - Other Assets (Details Narrative))
 
Disclosure - Other Assets - Schedule of Property and Equipment (Details)
Disclosure - Other Assets - Schedule of Property and Equipment (Details) (USD $)        
( us-gaap:OtherAssetsAbstract )        
  Dec. 31, 2018 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2017
( us-gaap:PropertyPlantAndEquipmentByTypeAxis )        
  Computers [Member]   Computers [Member]  
( us-gaap:PropertyPlantAndEquipmentTypeDomain )        
Property and equipment, gross 39,226   14,992  
( us-gaap:PropertyPlantAndEquipmentGross )        
Accumulated Depreciation   (10,373)   (4,832)
( us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment )        
Property and equipment, net   28,853   10,160
( us-gaap:PropertyPlantAndEquipmentNet )        
(End Disclosure - Other Assets - Schedule of Property and Equipment (Details))
 
Disclosure - Other Assets - Schedule of Intangible Assets (Details)
Disclosure - Other Assets - Schedule of Intangible Assets (Details) (USD $)    
( us-gaap:OtherAssetsAbstract )    
  Dec. 31, 2018 Dec. 31, 2017
     
     
     
Software 1,200,000 1,200,000
( us-gaap:FiniteLivedIntangibleAssetsGross )    
Accumulated Amortization (750,000) (450,000)
( us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization )    
Total 450,000 750,000
( us-gaap:FiniteLivedIntangibleAssetsNet )    
(End Disclosure - Other Assets - Schedule of Intangible Assets (Details))
 
Disclosure - Debt (Details Narrative)
Disclosure - Debt (Details Narrative) (USD $)     0 Months Ended     0 Months Ended     1 Month Ended
( us-gaap:DebtDisclosureAbstract )                  
  Apr. 2, 2015 Apr. 2, 2015 Apr. 2, 2015 Apr. 9, 2015 Apr. 9, 2015 Feb. 17, 2016 Feb. 17, 2016 Feb. 29, 2016 Feb. 29, 2016 Feb. 29, 2016
( us-gaap:ShortTermDebtTypeAxis )                    
  Convertible Debentures [Member]
Iconic Holdings, LLC [Member]
Maximum [Member]
Convertible Debentures [Member]
Iconic Holdings, LLC [Member]
Convertible Debentures [Member]
Iconic Holdings, LLC [Member]
Convertible Debentures [Member]
Iconic Holdings, LLC [Member]
Convertible Debentures [Member]
Iconic Holdings, LLC [Member]
Convertible Debentures [Member] Convertible Debentures [Member] Convertible Debentures [Member] Convertible Promissory Note [Member] Convertible Debentures [Member]
( us-gaap:ShortTermDebtTypeDomain )                    
                     
                     
Debt instrument, face amount 600,000         25,000   100,000 100,000  
( us-gaap:DebtInstrumentFaceAmount )                    
Debt instrument interest rate   0.10       0.00   0.00    
( us-gaap:DebtInstrumentInterestRateStatedPercentage )                    
Due date     2016-04-01       2017-06-18     2018-08-31
( us-gaap:DebtConversionConvertedInstrumentExpirationOrDueDateDayMonthAndYear )                    
Proceeds of debt receivable       40,000            
( us-gaap:ProceedsFromConvertibleDebt )                    
Remitted amount during period       30,000            
( custom:RemittedAmountDuringPeriod [Extension] )                    
Original issue discount         4,000          
( us-gaap:DebtInstrumentUnamortizedDiscountPremiumNet )                    
Legal expenses       6,000            
( us-gaap:LegalFees )                    
Note payable           8,300        
( us-gaap:NotesPayable )                    
Debt conversion price per share                    
( us-gaap:DebtInstrumentConvertibleConversionPrice1 )                    
Issue date                    
( us-gaap:DebtConversionConvertedInstrumentIssuanceDateDayMonthAndYear )                    
Debt conversion, converted instrument, amount                    
( us-gaap:DebtConversionConvertedInstrumentAmount1 )                    
Convertible debt payable                    
( us-gaap:ConvertibleNotesPayable )                    
Debt conversion, converted instrument, shares                    
( us-gaap:DebtConversionConvertedInstrumentSharesIssued1 )                    
Repayment of convertible debt                    
( us-gaap:RepaymentsOfConvertibleDebt )                    
Debt instrument, convertible, conversion ratio                    
( us-gaap:DebtInstrumentConvertibleConversionRatio1 )                    
Debt conversion percentage                    
( us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger )                    
Initial amount of loan                    
( us-gaap:LineOfCreditFacilityAverageOutstandingAmount )                    
Additional loan amount                    
( us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity )                    
 
Table continued from above
 
Disclosure - Debt (Details Narrative) (USD $)       0 Months Ended   0 Months Ended   1 Month Ended  
( us-gaap:DebtDisclosureAbstract )                  
  Jun. 27, 2017 Jun. 27, 2017 Jun. 27, 2017 Jun. 27, 2017 Jul. 5, 2017 Jul. 5, 2017 Jul. 25, 2017 Jul. 25, 2017 Jan. 23, 2018 Jan. 23, 2018
( us-gaap:ShortTermDebtTypeAxis )                    
  Convertible Promissory Note [Member] Convertible Promissory Note [Member]
Maximum [Member]
Convertible Promissory Note [Member]
Minimum [Member]
Convertible Promissory Note [Member] Convertible Promissory Note [Member] Convertible Promissory Note [Member] Convertible Promissory Note [Member] Convertible Promissory Note [Member] Convertible Promissory Note [Member] Convertible Promissory Note [Member]
( us-gaap:ShortTermDebtTypeDomain )                    
                     
                     
Debt instrument, face amount 100,000                  
( us-gaap:DebtInstrumentFaceAmount )                    
Debt instrument interest rate                    
( us-gaap:DebtInstrumentInterestRateStatedPercentage )                    
Due date                    
( us-gaap:DebtConversionConvertedInstrumentExpirationOrDueDateDayMonthAndYear )                    
Proceeds of debt receivable                    
( us-gaap:ProceedsFromConvertibleDebt )                    
Remitted amount during period                    
( custom:RemittedAmountDuringPeriod [Extension] )                    
Original issue discount                    
( us-gaap:DebtInstrumentUnamortizedDiscountPremiumNet )                    
Legal expenses                    
( us-gaap:LegalFees )                    
Note payable                    
( us-gaap:NotesPayable )                    
Debt conversion price per share   0.10 0.08              
( us-gaap:DebtInstrumentConvertibleConversionPrice1 )                    
Issue date       2016-02-18         2016-02-18  
( us-gaap:DebtConversionConvertedInstrumentIssuanceDateDayMonthAndYear )                    
Debt conversion, converted instrument, amount         15,895   18,950   65,155  
( us-gaap:DebtConversionConvertedInstrumentAmount1 )                    
Convertible debt payable           100,000   100,000   100,000
( us-gaap:ConvertibleNotesPayable )                    
Debt conversion, converted instrument, shares                 1,250,001  
( us-gaap:DebtConversionConvertedInstrumentSharesIssued1 )                    
Repayment of convertible debt                    
( us-gaap:RepaymentsOfConvertibleDebt )                    
Debt instrument, convertible, conversion ratio                    
( us-gaap:DebtInstrumentConvertibleConversionRatio1 )                    
Debt conversion percentage                    
( us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger )                    
Initial amount of loan                    
( us-gaap:LineOfCreditFacilityAverageOutstandingAmount )                    
Additional loan amount                    
( us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity )                    
 
Table continued from above
 
Disclosure - Debt (Details Narrative) (USD $)   3 Months Ended 0 Months Ended     0 Months Ended   0 Months Ended
( us-gaap:DebtDisclosureAbstract )                
  Apr. 15, 2015 Jun. 30, 2015 Apr. 15, 2015 Apr. 15, 2015 Sep. 21, 2018 Sep. 21, 2018 Jun. 29, 2017 Jun. 29, 2017 Aug. 14, 2017 Mar. 31, 2018
( us-gaap:ShortTermDebtTypeAxis )                    
  Convertible Debentures [Member]
HGT Capital, LLC [Member]
Convertible Debentures [Member]
HGT Capital, LLC [Member]
Convertible Debentures [Member] Convertible Debentures [Member] Convertible Promissory Note [Member] Convertible Promissory Note [Member] Convertible Promissory Note [Member] Convertible Promissory Note [Member] Convertible Promissory Note [Member]
Iconic Holdings, LLC [Member]
Convertible Promissory Note [Member]
Iconic Holdings, LLC [Member]
( us-gaap:ShortTermDebtTypeDomain )                    
                     
                     
Debt instrument, face amount 100,000       107,238   27,000      
( us-gaap:DebtInstrumentFaceAmount )                    
Debt instrument interest rate       0.22     0.10      
( us-gaap:DebtInstrumentInterestRateStatedPercentage )                    
Due date     2016-10-16              
( us-gaap:DebtConversionConvertedInstrumentExpirationOrDueDateDayMonthAndYear )                    
Proceeds of debt receivable                   18,000
( us-gaap:ProceedsFromConvertibleDebt )                    
Remitted amount during period               9,000 9,000  
( custom:RemittedAmountDuringPeriod [Extension] )                    
Original issue discount                    
( us-gaap:DebtInstrumentUnamortizedDiscountPremiumNet )                    
Legal expenses                    
( us-gaap:LegalFees )                    
Note payable                    
( us-gaap:NotesPayable )                    
Debt conversion price per share                    
( us-gaap:DebtInstrumentConvertibleConversionPrice1 )                    
Issue date                    
( us-gaap:DebtConversionConvertedInstrumentIssuanceDateDayMonthAndYear )                    
Debt conversion, converted instrument, amount                    
( us-gaap:DebtConversionConvertedInstrumentAmount1 )                    
Convertible debt payable 50,000                  
( us-gaap:ConvertibleNotesPayable )                    
Debt conversion, converted instrument, shares                    
( us-gaap:DebtConversionConvertedInstrumentSharesIssued1 )                    
Repayment of convertible debt   50,000                
( us-gaap:RepaymentsOfConvertibleDebt )                    
Debt instrument, convertible, conversion ratio     0.50     0.25        
( us-gaap:DebtInstrumentConvertibleConversionRatio1 )                    
Debt conversion percentage                    
( us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger )                    
Initial amount of loan                    
( us-gaap:LineOfCreditFacilityAverageOutstandingAmount )                    
Additional loan amount                    
( us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity )                    
 
Table continued from above
 
Disclosure - Debt (Details Narrative) (USD $)   12 Months Ended 0 Months Ended  
( us-gaap:DebtDisclosureAbstract )        
  Mar. 31, 2018 Dec. 31, 2018 Sep. 27, 2018 Sep. 27, 2018
( us-gaap:ShortTermDebtTypeAxis )        
  Convertible Promissory Note [Member]
Iconic Holdings, LLC [Member]
Asset Purchase Agreement [Member]
CMG Holdings Group, Inc [Member]
New Loan [Member] New Loan [Member]
( us-gaap:ShortTermDebtTypeDomain )        
         
         
Debt instrument, face amount 27,000      
( us-gaap:DebtInstrumentFaceAmount )        
Debt instrument interest rate        
( us-gaap:DebtInstrumentInterestRateStatedPercentage )        
Due date   2018-08-31    
( us-gaap:DebtConversionConvertedInstrumentExpirationOrDueDateDayMonthAndYear )        
Proceeds of debt receivable   60,000    
( us-gaap:ProceedsFromConvertibleDebt )        
Remitted amount during period        
( custom:RemittedAmountDuringPeriod [Extension] )        
Original issue discount        
( us-gaap:DebtInstrumentUnamortizedDiscountPremiumNet )        
Legal expenses        
( us-gaap:LegalFees )        
Note payable        
( us-gaap:NotesPayable )        
Debt conversion price per share        
( us-gaap:DebtInstrumentConvertibleConversionPrice1 )        
Issue date        
( us-gaap:DebtConversionConvertedInstrumentIssuanceDateDayMonthAndYear )        
Debt conversion, converted instrument, amount        
( us-gaap:DebtConversionConvertedInstrumentAmount1 )        
Convertible debt payable        
( us-gaap:ConvertibleNotesPayable )        
Debt conversion, converted instrument, shares        
( us-gaap:DebtConversionConvertedInstrumentSharesIssued1 )        
Repayment of convertible debt        
( us-gaap:RepaymentsOfConvertibleDebt )        
Debt instrument, convertible, conversion ratio   0.20    
( us-gaap:DebtInstrumentConvertibleConversionRatio1 )        
Debt conversion percentage   0.00    
( us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger )        
Initial amount of loan     25,000  
( us-gaap:LineOfCreditFacilityAverageOutstandingAmount )        
Additional loan amount       250,000
( us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity )        
(End Disclosure - Debt (Details Narrative))
 
Disclosure - Derivative Liabilities (Details Narrative)
Disclosure - Derivative Liabilities (Details Narrative) (USD $) 12 Months Ended
( us-gaap:DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract )  
  Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2017
( us-gaap:MeasurementInputTypeAxis )                
  Measurement Input, Price Volatility [Member] Measurement Input, Price Volatility [Member] Measurement Input, Risk Free Interest Rate [Member] Measurement Input, Risk Free Interest Rate [Member] Measurement Input, Expected Term [Member] Measurement Input, Expected Term [Member] Measurement Input, Expected Dividend Rate [Member] Measurement Input, Expected Dividend Rate [Member]
( us-gaap:MeasurementInputTypeDomain )                
Fair value assumptions, percentage 3.818 4.315 0.0245 0.0181     0.00 0.00
( custom:FairValueAssumptionsPercentage [Extension] )                
Fair value assumptions, expected term         P1Y P1Y    
( custom:ExpectedTerm [Extension] )                
(End Disclosure - Derivative Liabilities (Details Narrative))
 
Disclosure - Derivative Liabilities - Schedule of Derivative Liability (Details)
Disclosure - Derivative Liabilities - Schedule of Derivative Liability (Details) (USD $) 12 Months Ended
( us-gaap:DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract )  
  Dec. 31, 2017 Dec. 31, 2018
     
     
     
Derivative Liability, beginning 228,605 570,643
( us-gaap:DerivativeLiabilitiesCurrent )    
Change in value 342,038 23,527
( us-gaap:DerivativeGainLossOnDerivativeNet )    
Derivative Liability, ending 570,643 574,797
( us-gaap:DerivativeLiabilitiesCurrent )