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Disclosure - SALE OF OWNERSHIP INTERESTS IN TUCSON HOSPITALITY PROPERTIES SUBSIDIARY link:presentationLink link:calculationLink link:definitionLink 999018 - Disclosure - VARIABLE INTEREST ENTITIES link:presentationLink link:calculationLink link:definitionLink 999019 - Disclosure - NOTES RECEIVABLE link:presentationLink link:calculationLink link:definitionLink 999020 - Disclosure - CONVERTIBLE NOTE RECEIVABLE, COMMON STOCK AND WARRANTS IN UNIGEN POWER, INC link:presentationLink link:calculationLink link:definitionLink 999021 - Disclosure - PROPERTY AND EQUIPMENT link:presentationLink link:calculationLink link:definitionLink 999022 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS link:presentationLink link:calculationLink link:definitionLink 999023 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES link:presentationLink link:calculationLink link:definitionLink 999024 - Disclosure - MORTGAGE NOTES PAYABLE link:presentationLink link:calculationLink link:definitionLink 999025 - Disclosure - NOTES PAYABLE TO BANKS link:presentationLink link:calculationLink link:definitionLink 999026 - Disclosure - RELATED PARTY NOTES link:presentationLink link:calculationLink link:definitionLink 999027 - Disclosure - OTHER NOTES PAYABLE link:presentationLink link:calculationLink link:definitionLink 999028 - Disclosure - MINIMUM DEBT PAYMENTS link:presentationLink link:calculationLink link:definitionLink 999029 - Disclosure - LEASES link:presentationLink link:calculationLink link:definitionLink 999030 - Disclosure - DESCRIPTION OF BENEFICIAL INTERESTS link:presentationLink link:calculationLink link:definitionLink 999031 - Disclosure - FEDERAL INCOME TAXES link:presentationLink link:calculationLink link:definitionLink 999032 - Disclosure - OTHER RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 999033 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS link:presentationLink link:calculationLink link:definitionLink 999034 - Disclosure - SUPPLEMENTAL CASH FLOW DISCLOSURES link:presentationLink link:calculationLink link:definitionLink 999035 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 999036 - Disclosure - SHARE-BASED PAYMENTS link:presentationLink link:calculationLink link:definitionLink 999037 - Disclosure - COVID-19 DISCLOSURE link:presentationLink link:calculationLink link:definitionLink 999038 - Disclosure - EMPLOYEE RETENTION TAX CREDIT link:presentationLink link:calculationLink link:definitionLink 999039 - Disclosure - GOING CONCERN link:presentationLink link:calculationLink link:definitionLink 999040 - Disclosure - BEST WESTERN REWARDS CREDITS link:presentationLink link:calculationLink link:definitionLink 999041 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 999042 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 999043 - Disclosure - NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Tables) link:presentationLink link:calculationLink link:definitionLink 999044 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999045 - Disclosure - VARIABLE INTEREST ENTITIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999046 - Disclosure - NOTES RECEIVABLE (Tables) link:presentationLink link:calculationLink link:definitionLink 999047 - Disclosure - CONVERTIBLE NOTE RECEIVABLE, COMMON STOCK AND WARRANTS IN UNIGEN POWER, INC (Tables) link:presentationLink link:calculationLink link:definitionLink 999048 - Disclosure - PROPERTY AND EQUIPMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 999049 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables) link:presentationLink link:calculationLink link:definitionLink 999050 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables) link:presentationLink link:calculationLink link:definitionLink 999051 - Disclosure - MORTGAGE NOTES PAYABLE (Tables) link:presentationLink link:calculationLink link:definitionLink 999052 - Disclosure - MINIMUM DEBT PAYMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 999053 - Disclosure - LEASES (Tables) link:presentationLink link:calculationLink link:definitionLink 999054 - Disclosure - FEDERAL INCOME TAXES (Tables) link:presentationLink link:calculationLink link:definitionLink 999055 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 999056 - Disclosure - SUPPLEMENTAL CASH FLOW DISCLOSURES (Tables) link:presentationLink link:calculationLink link:definitionLink 999057 - Disclosure - NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999058 - Disclosure - SCHEDULE OF ENTITY OWNERSHIP PERCENTAGE (Details) link:presentationLink link:calculationLink link:definitionLink 999059 - Disclosure - SUMMARIZES OF RESTRICTED SHARE ACTIVITY (Details) link:presentationLink link:calculationLink link:definitionLink 999060 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999061 - Disclosure - SALE OF OWNERSHIP INTERESTS IN ALBUQUERQUE SUBSIDIARY (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999062 - Disclosure - SALE OF OWNERSHIP INTERESTS IN TUCSON HOSPITALITY PROPERTIES SUBSIDIARY (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999063 - Disclosure - SCHEDULE OF VARIABLE INTEREST ENTITIES (Details) link:presentationLink link:calculationLink link:definitionLink 999064 - Disclosure - NOTES RECEIVABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999065 - Disclosure - SCHEDULE OF FUTURE PAYMENTS OF DEBT (Details) link:presentationLink link:calculationLink link:definitionLink 999066 - Disclosure - CONVERTIBLE NOTE RECEIVABLE, COMMON STOCK AND WARRANTS IN UNIGEN POWER, INC (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999067 - Disclosure - SCHEDULE OF WARRANTS VALUATION ASSUMPTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 999068 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details) link:presentationLink link:calculationLink link:definitionLink 999069 - Disclosure - SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) link:presentationLink link:calculationLink link:definitionLink 999070 - Disclosure - SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) link:presentationLink link:calculationLink link:definitionLink 999071 - Disclosure - SCHEDULE OF MORTGAGE NOTES PAYABLE (Details) link:presentationLink link:calculationLink link:definitionLink 999072 - Disclosure - SCHEDULE OF MORTGAGE NOTES PAYABLE (Details) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 999073 - Disclosure - MORTGAGE NOTES PAYABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999074 - Disclosure - NOTES PAYABLE TO BANKS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999075 - Disclosure - RELATED PARTY NOTES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999076 - Disclosure - OTHER NOTES PAYABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999077 - Disclosure - SCHEDULE OF MINIMUM PAYMENTS OF DEBT (Details) link:presentationLink link:calculationLink link:definitionLink 999078 - Disclosure - LEASES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999079 - Disclosure - SCHEDULE OF LEASE COSTS (Details) link:presentationLink link:calculationLink link:definitionLink 999080 - Disclosure - SCHEDULE OF CASH FLOW INFORMATION (Details) link:presentationLink link:calculationLink link:definitionLink 999081 - Disclosure - SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES (Details) link:presentationLink link:calculationLink link:definitionLink 999082 - Disclosure - SCHEDULE OF ANNUAL LEASE OBLIGATIONS (Details) link:presentationLink link:calculationLink link:definitionLink 999083 - Disclosure - DESCRIPTION OF BENEFICIAL INTERESTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999084 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) link:presentationLink link:calculationLink link:definitionLink 999085 - Disclosure - SCHEDULE OF INCOME TAX PROVISION (Details) link:presentationLink link:calculationLink link:definitionLink 999086 - Disclosure - SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) link:presentationLink link:calculationLink link:definitionLink 999087 - Disclosure - FEDERAL INCOME TAXES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999088 - Disclosure - OTHER RELATED PARTY TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999089 - Disclosure - SCHEDULE OF FAIR VALUE LIABILITIES MEASURED ON RECURRING BASIS (Details) link:presentationLink link:calculationLink link:definitionLink 999090 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOWS DISCLOSURES (Details) link:presentationLink link:calculationLink link:definitionLink 999091 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999092 - Disclosure - SHARE-BASED PAYMENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999093 - Disclosure - EMPLOYEE RETENTION TAX CREDIT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999094 - Disclosure - BEST WESTERN REWARDS CREDITS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999095 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink