SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Jun. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Level 3 liabilities

	2020
Derivative liability balance at beginning of period	$	176,000
Reclass to equity upon conversion or redemption		(205,000	)
Change in fair value		29,000
Balance at end of period	$	-

	2020
Warrant liability balance at beginning of period	$	90,000
Reclass to equity upon cancellation or exercise		(90,000	)
Change in fair value		-
Balance at end of period	$	-

Useful life property, plant and equipment

Buildings	27.5 – 39 years
Machinery and Equipment	7 – 10 years
Vehicles	10 years
Furniture and Fixtures	3 – 10 years