DEFERRED TAXES (Tables)

12 Months Ended

Dec. 31, 2019

DEFERRED TAXES

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31,
	2019		2018
	(Restated)
Net operating loss carryforwards	$	7,116,767	$	5,383,012
Equity-based instruments		5,810,660		5,004,624
Long-lived assets and other		491,730		555,138
Capital loss carryforward		120,318		—
Deferred tax asset valuation allowance		(13,539,475)		(10,942,774)
	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year ended December 31,
	2019		2018
	(Restated)
Income tax benefit at statutory rate	$	(3,251,597)	$	(3,564,489)
State income tax benefit, net of Federal benefit		(566,351)		(620,849)
Equity-based instruments		146,446		(326,242)
Fair market value adjustment/loss on extinguishment – derivative liabilities		636,532		—
Amortization of debt discount		498,018		1,044,210
Other		(59,749)		47,895
Valuation allowance		2,596,701		3,419,475
	$	—	$	—