Note 10 - Deposits on manufacturing equipment purchases	9 Months Ended
Sep. 30, 2019
Notes
Note 10 - Deposits on manufacturing equipment purchases	Note 10 - Deposits on manufacturing equipment purchases At December 31, 2018, Partner I had deposits with manufacturing equipment suppliers in the amount of $43,384 for equipment to be leased by the G Farma entities in California once the equipment was delivered. In the first quarter of 2019, the deposit increased to $45,384. At September 30, 2019, the deposit is reported at the net realizable value of $15,000, after vendor restocking fees, and the Company has accrued $5,000 in other current liabilities for accrued vendor storage fees. Restocking fees of $30,384, to sell the equipment back to the distributor, are included in cost of goods sold for the quarter ended September 30, 2019.

Note 10 - Deposits on manufacturing equipment purchases

9 Months Ended

Sep. 30, 2019

Note 10 - Deposits on manufacturing equipment purchases

Note 10 - Deposits on manufacturing equipment purchases

At December 31, 2018, Partner I had deposits with manufacturing equipment suppliers in the amount of $43,384 for equipment to be leased by the G Farma entities in California once the equipment was delivered. In the first quarter of 2019, the deposit increased to $45,384. At September 30, 2019, the deposit is reported at the net realizable value of $15,000, after vendor restocking fees, and the Company has accrued $5,000 in other current liabilities for accrued vendor storage fees. Restocking fees of $30,384, to sell the equipment back to the distributor, are included in cost of goods sold for the quarter ended September 30, 2019.