DEFERRED TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

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

The components of net deferred tax assets are as follows:

		December 31,
		2019		2018
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]

A reconciliation of our income tax provision and the amounts computed by applying statutory rates to income before income taxes is as follows:

		Year ended December 31,
		2019		2018
Income tax benefit at statutory rate	$	(2,617,154)	$	(3,564,489)
State income tax benefit, net of Federal benefit		(455,846)		(620,849)
Equity-based instruments		146,446		(326,242)
Fair market value adjustment/loss on extinguishment  derivative liabilities		(108,416)		–
Amortization of debt discount		498,018		1,044,210
Other		(59,749)		47,895
Valuation allowance		2,596,701		3,419,475
	$	–	$	–