BUSINESS ACQUISITION (Tables)

9 Months Ended

Sep. 30, 2022

Business Combination and Asset Acquisition [Abstract]

SCHEDULE OF IDENTIFIABLE ASSETS

The identifiable assets of Lyell at:	October 19, 2021
Accounts receivable	$	95,453
Property and equipment, net		20,557
Customer lists and covenant not to compete		1,083,333
Accounts payable		(4,981	)
Total identifiable net assets	$	1,194,362

SCHEDULE OF CONSIDERATION PAID

The consideration paid for Lyell was:
Cash	$	1,050,000
Promissory note		186,538
2,000,000 shares of DGWR common stock		44,000
Total consideration	$	1,280,538