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Business Acquisition (Tables) | 6 Months Ended
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Jun. 30, 2017
MotherLode Craft Distillery, LLC [Member] |
Schedule of Business Acquisition Assets and Labilities | The following allocation of the purchase price is as follows:
Consideration given: |  |  |  |
86,667 shares of common stock valued at $4.35 per share |  | $ | 377,000 |
Assets and liabilities acquired: |  |  |  |
Cash |  |  | 7,062 |
Inventory |  |  | 103,488 |
Property and equipment |  |  | 46,250 |
Intangible assets - customer list and license |  |  | 376,431 |
Goodwill |  |  | 28,182 |
Accounts payable |  |  | (5,180 | )
Customer deposits |  |  | (179,233 | )
|  | $ | 377,000 |
Big Bottom Distilling, LLC [Member] |
Schedule of Business Acquisition Assets and Labilities | The following allocation of the purchase price is as follows:
Consideration given: |  |  |  |
28,096 shares of common stock valued at $4.80 per share for 90% |  | $ | 134,858 |
Noncontrolling interests |  |  | 14,984 |
Total value of acquisition |  | $ | 149,842 |
Assets and liabilities acquired: |  |  |  |
Cash (overdraft) |  | $ | (2,521 | )
Accounts receivable |  |  | 6,224 |
Inventory |  |  | 129,922 |
Property and equipment |  |  | 22,717 |
Intangible assets - license |  |  | 25,000 |
Goodwill |  |  | 193,374 |
Accrued liabilities |  |  | (52,841 | )
Notes payable |  |  | (172,033 | )
Total |  | $ | 149,842 |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
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