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NOTE 10 – DERIVATIVE LIABILITIES (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Note 10 Derivative Liabilities

NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities

			Six months ended				Year ended
			June 30				December 31,
			2023				2022
Expected term			0.25 - 0.75 years				0.75 - 1.49 years
Expected average volatility			77% - 118%				83% - 152%
Expected dividend yield			—				—
Risk-free interest rate			4.67% - 5.43%				0.06% - 4.73%

			Years ended
			December 31,
			2022				2021
Expected term			0.75 – 1.49 years				0.16 - 1.18 years
Expected average volatility			83% - 152%				145% - 241%
Expected dividend yield			—				—
Risk-free interest rate			0.06% - 4.73%				0.07% - 0.09%

NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs

Fair Value Measurements Using Significant Observable Inputs (Level 3)
Balance - December 31, 2022		$	1,357,787
Settled on issuance of common stock			(240,258	)
Change in fair value of the warrant			(342,575	)
Balance – June 30, 2023		$	774,954

Fair Value Measurements Using Significant Observable Inputs (Level 3)
Balance - December 31, 2020	$	1,025,691
Settled on issuance of common stock		(708,611	)
Change in fair value of the derivative		(317,080	)
Balance - December 31, 2021	$	—
Addition of new derivatives recognized as cash received		500,000
Addition of new derivatives recognized as loss on derivatives		943,833
Settled on issuance of common stock		(1,792,582	)
Change in fair value of the warrants		1,706,536
Balance - December 31, 2022	$	1,357,787

NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement

		Six months ended
		June 30,
		2023				2022
Addition of new derivatives recognized as loss on derivatives		$	—			$	—
Revaluation of derivative liabilities			(342,575	)			—
(Gain) on change in fair value of derivative liability		$	(342,575	)		$	—

		Years ended
		December 31,
		2022				2021
Addition of new derivatives recognized as loss on derivatives		$	943,833			$	—
Revaluation of derivative liabilities			1,706,536				(317,080	)
Change in fair value of derivative liabilities		$	2,650,369			$	(317,080	)

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of information about fair value of asset and liability not measured at fair value.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2E
-URI https://asc.fasb.org/extlink&oid=126976982&loc=SL7498357-110258

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Tabular disclosure of derivative liabilities at fair value.

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