Related and Nonrelated Parties [Axis]
Nonrelated Party [Member]
Related Party [Member]
Class of Stock [Axis]
Series B Preferred Stock [Member]
Equity Components [Axis]
Preferred Stock [Member]
Common Stock [Member]
Common Stock To Be Issued [Member]
Additional Paid-in Capital [Member]
Retained Earnings [Member]
Concentration Risk Benchmark [Axis]
Revenue Benchmark [Member]
Concentration Risk Type [Axis]
Customer Concentration Risk [Member]
Customer [Axis]
Avini Health [Member]
One Third Party Customers [Member]
Accounts Receivable [Member]
Unrelated Parties [Member]
Statistical Measurement [Axis]
Minimum [Member]
Maximum [Member]
Antidilutive Securities [Axis]
Convertible Notes Payable Fair Value [Member]
Convertible Notes Payable [Member]
Fair Value Hierarchy and NAV [Axis]
Fair Value, Inputs, Level 1 [Member]
Fair Value, Inputs, Level 2 [Member]
Fair Value, Inputs, Level 3 [Member]
Short-Term Debt, Type [Axis]
Long-Lived Asset, Class [Axis]
Furniture and Fixtures [Member]
Lab Equipment [Member]
Rik Deitsch [Member]
Micheal Flax [Member]
Debt Instrument [Axis]
Notes Payable [Member]
Unrelated Third Parties [Member]
Other Advances [Member]
SBA Notes Payable [Member]
Convertible Promissory Notes [Member]
Title and Position [Axis]
Former Director [Member]
Two Promissory Notes [Member]
CSA 8411, LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Axis]
Settlement Agreement [Member]
Legal Entity [Axis]
Liquid Packaging Resources Inc [Member]
Southridge Partners LLP [Member]
University Centre West Ltd [Member]
Promissory Note One [Member]
Promissory Note Two [Member]
Promissory Note Three [Member]
Promissory Note Four [Member]
Promissory Note Five [Member]
Promissory Note Six [Member]
Promissory Note Seven [Member]
Promissory Note Eight [Member]
One Unrelated Third Parties [Member]
Two Unrelated Third Parties [Member]
Promissory Note Nine [Member]
Promissory Note Ten [Member]
Promissory Note Eleven [Member]
Purchase and Sale of Future Reciepts Agreement [Member]
Unrelated Third Party Four [Member]
Unrelated Third Party Five [Member]
Promissory Note [Member]
Convertible Notes Payable One [Member]
Two Convertible Notes Payable Two [Member]
Convertible Notes Payable 2019 [Member]
Convertible Notes Payable Two [Member]
Convertible Notes Payable 2020 [Member]
Convertible Notes Payable Six [Member]
Convertible Notes Payable Seven [Member]
One Convertible Promissory Note [Member]
Convertible Notes Payable Three [Member]
Convertible Notes Payable Eight [Member]
Convertible Notes Payable Nine [Member]
Convertible Promissory Note [Member]
Extinguishment of Debt [Axis]
Settlement of Convertible Debt [Member]
Convertible Promissory Notes Two [Member]
Subsequent Event Type [Axis]
Subsequent Event [Member]
Convertible Loans One [Member]
Convertible Debtentures [Member]
Convertible Debtentures One [Member]
Convertible Debtentures Two [Member]
Convertible Debtentures Three [Member]
Unrelated Third Party [Member]
SBA Loan Agreement [Member]
Consulting Agreement [Member]
Consulting Agreement One [Member]
Stem Sation International [Member]
Stock Purchase Agreement [Member]
Stem Sation Stock [Member]
Receivable Type [Axis]
Convertible Notes Receivable [Member]
Consulting Services Agreement [Member]
Award Type [Axis]
Restricted Stock [Member]
Consultant Agreement [Member]
Agent and Representation Agreement [Member]
Get Credit Healthy, Inc. and Rik Deitsch [Member]
Litigation Case [Axis]
Promissory Note Litigation [Member]
One Third Party [Member]
Loan Agreement [Member]
Director [Member]
Research Services Agreement [Member]
Cover [Abstract]
Document Type
Amendment Flag
Amendment Description
Document Registration Statement
Document Annual Report
Document Quarterly Report
Document Transition Report
Document Shell Company Report
Document Shell Company Event Date
Document Period Start Date
Document Period End Date
Document Fiscal Period Focus
Document Fiscal Year Focus
Current Fiscal Year End Date
Entity File Number
Entity Registrant Name
Entity Central Index Key
Entity Primary SIC Number
Entity Tax Identification Number
Entity Incorporation, State or Country Code
Entity Address, Address Line One
Entity Address, Address Line Two
Entity Address, Address Line Three
Entity Address, City or Town
Entity Address, State or Province
Entity Address, Country
Entity Address, Postal Zip Code
Country Region
City Area Code
Local Phone Number
Extension
Written Communications
Soliciting Material
Pre-commencement Tender Offer
Pre-commencement Issuer Tender Offer
Title of 12(b) Security
No Trading Symbol Flag
Trading Symbol
Security Exchange Name
Title of 12(g) Security
Security Reporting Obligation
Annual Information Form
Audited Annual Financial Statements
Entity Well-known Seasoned Issuer
Entity Voluntary Filers
Entity Current Reporting Status
Entity Interactive Data Current
Entity Filer Category
Entity Small Business
Entity Emerging Growth Company
Elected Not To Use the Extended Transition Period
Document Accounting Standard
Other Reporting Standard Item Number
Entity Shell Company
Entity Public Float
Entity Bankruptcy Proceedings, Reporting Current
Entity Common Stock, Shares Outstanding
Documents Incorporated by Reference [Text Block]
Defined Benefit Plan [Table]
Defined Benefit Plan Disclosure [Line Items]
ASSETS
Current assets:
Cash
Accounts receivable
Inventory, current portion
Other receivable
Convertible notes receivable, net of discount
Receivable from sale of Stemsation stocks, net
Investment in Stemsation stocks
Settlement receivables
Prepaid expenses and other current assets
Total current assets
Inventory, less current portion
Property and equipment, net
Total assets
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Accounts payable
Accrued expenses
Accrued payroll due to officers
Accrued interest to related parties
Due to officers
Derivative liabilities
Debt, net of discount, current portion
SBA notes payable, current portion
Total current liabilities
SBA notes payable, less current portion
Total liabilities
Commitments and Contingencies (Note 11)
Stockholders’ deficit:
Preferred stock, $0.001 par value, 20,000,000 shares authorized and 12,000,000 Series B Preferred shares authorized, issued and outstanding
Common stock, $0.001 par value, 12,000,000,000 shares authorized; 7,159,727,214 and 7,099,727,214 shares issued and outstanding, respectively
Common stock to be issued
Additional paid-in capital
Accumulated deficit
Total stockholders’ deficit
Total liabilities and stockholders’ deficit
Statement [Table]
Statement [Line Items]
Preferred stock, par value
Preferred stock, shares authorized
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value
Common stock, shares authorized
Common stock, shares issued
Common stock, shares outstanding
Income Statement [Abstract]
Net sales
Net sales - related party
Cost of sales
Reserve for supplier advances for purchases
Gross profit
Operating expenses:
Payroll, benefits and related taxes
Professional fees
Consulting expenses
Other selling, general and administrative costs
Total operating expenses
Loss from operations
Other income (expenses)
Other income
Interest expense
Interest expense - related parties
Change in fair value of convertible notes and derivatives
Net gain on settlement of debt
Total other expenses, net
Loss before income taxes
Provision for income taxes
Net loss
Net loss per share - basic
Net loss per share - diluted
Weighted average number of shares outstanding during the period - basic
Weighted average number of shares outstanding during the period - diluted
Balance
Balance, shares
Common stock to be issued for stock based compensation
Common stock to be issued for stock based compensation, shares
Common stock issued for settlement of debt
Common stock issued for settlement of debt, shares
Net loss
Balance
Balance, shares
Statement of Cash Flows [Abstract]
Cash flows from operating activities:
Adjustments to reconcile net loss to net cash used in operating activities:
Change in reserve for supplier advances for purchases
Net gain on settlement of debt
Depreciation
Stock-based compensation
Change in fair value of convertible notes and derivatives
Amortization of loan discount
Amortization of operating lease right-of-use assets
Changes in operating assets and liabilities:
Increase in accounts receivable
Decrease (increase) in accounts receivable - related party, net
Decrease in inventory
Increase in other receivable
Increase in prepaid expenses and other current assets
(Decrease) increase in accounts payable
Increase in accrued expenses
Increase in accrued payroll due to officers
Increase in due to a related party
Increase (decrease) in accrued interest to related parties
Decrease in operating lease obligations
Net cash used in operating activities
Cash flows from investing activities:
Purchase of property and equipment
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from officer loans
Repayment of officer loans
Proceeds from convertible notes
Repayment of convertible notes
Proceeds from notes payable
Repayments of notes payable
Net cash provided by financing activities
Net change in cash
Cash - beginning of period
Cash - end of period
Supplemental Cash Flow Information:
Cash paid for interest
Cash paid for income taxes
Non Cash Financing and Investing:
Common stock to be issued for stock based compensation
Common stock issued for settlement of debt
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS
Inventory Disclosure [Abstract]
INVENTORIES
Property, Plant, and Equipment [Abstract]
PROPERTY AND EQUIPMENT
Due Tofrom Officers
DUE TO/FROM OFFICERS
Debt Disclosure [Abstract]
DEBTS
Equity [Abstract]
STOCKHOLDERS’ DEFICIT
Payables and Accruals [Abstract]
ACCRUED EXPENSES
Prepaid Expenses
PREPAID EXPENSES
Convertible Notes Receivable
CONVERTIBLE NOTES RECEIVABLE
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES
Segment Reporting [Abstract]
SEGMENT AND ENTITY-WIDE INFORMATION
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS
Research and Development [Abstract]
RESEARCH SERVICES AGREEMENT WITH STEMSATION
Subsequent Events [Abstract]
SUBSEQUENT EVENTS
Organization
Basis of Presentation and Consolidation
Reclassification of Prior Year Presentation
Liquidity and Going Concern
Use of Estimates
Revenue from Contracts with Customers
Accounting for Shipping and Handling Costs
Accounts Receivable and Allowance for Credit Loss
Inventories
Financial Instruments
Cash and cash equivalents
Concentration of Credit Risk
Derivative Financial Instruments
Convertible Debt
The Fair Value Measurement Option
Derivative Accounting for Convertible Debt
Debt Modifications and Extinguishments
Property and Equipment
Long-Lived Assets
Income Taxes
Stock-Based Compensation
Net Income (Loss) Per Share
Segment Reporting
Recent Accounting Pronouncements
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF NET LOSS PER SHARE
SCHEDULE OF FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE
SCHEDULE OF ASSUMPTIONS AND THE SIGNIFICANT TERMS
SCHEDULE OF CHANGES IN FAIR VALUE MEASUREMENTS USING SIGNIFICANT UNOBSERVABLE INPUTS
SCHEDULE OF INVENTORIES
SCHEDULE OF PROPERTY AND EQUIPMENT
SCHEDULE OF DEBT
SCHEDULE OF FUTURE MINIMUM PRINCIPAL PAYMENT
SCHEDULE OF ACCRUED EXPENSES
SCHEDULE OF PREPAID EXPENSES
SCHEDULE OF CONVERTIBLE SETTLEMENT OF DEBT
SCHEDULE OF RELATED PARTY BALANCES
SCHEDULE OF RELATED PARTY TRANSACTIONS
Antidilutive Security, Excluded EPS Calculation [Table]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total
Nature of Operation, Product Information, Concentration of Risk [Table]
Product Information [Line Items]
Accumulated deficit
Working capital deficit
Stockholders' deficit
Allowance for doubtful accounts
Provision for credit losses
Cash federally insured limits
Cash balance
Concentration risk, percentage
Property and equipment estimated useful lives
Fair Value, off-Balance-Sheet Risk [Table]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Derivative liabilities
Convertible notes at fair value
Fair Value Measurement Inputs and Valuation Techniques [Table]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Face amount
Interest rate
Default interest rate
Anti-dilution adjusted price
Percentage of stock price for look-back period
Look-back period
Beginning balance
Loss from change in fair value
Ending balance
Raw Materials
Finished Goods
Total Inventories
Less: Long-term inventory
Current portion
Property, Plant, and Equipment [Table]
Property, Plant, and Equipment [Line Items]
Total
Less: Accumulated depreciation
Property and equipment, net
Depreciation expense
Due to officers or stockholders
Reserve
Conversion price per share
Short-Term Debt [Table]
Short-Term Debt [Line Items]
Ending balances
Less: Long-term portion- SBA notes payable
Current portion
Debt instrument, face amount
Original issuance discount
Debt conversion price
Proceeds from Issuance of Debt
Debt Instrument, Debt Default, Amount
Debt discount
Notes payable
Proceeds from issuance of debt
Fair value of convertible note payable
Settlement liability
Debt instrument, principal amount
Accrued liability
Legal settlements
Gain (loss) on settlement of debt
Repayments of debt
Debt instrument, periodic payment
Penalty for non-payment
Sale of stock, shares
Stock issued, reverse stock splits
Proceeds from settlement
Proceeds from initial legal settlement
Penalties on legal settlement
Business combination, consideration transferred
Payments for rent
Debt
Accrued Interest
Stock issued during period, shares, new issues
Repayments of notes payable
Accrued interest
Debt settlement amount
Repayment of debt settlement amount
Shares issued, amount
Debt instrument unamortized discount
Original debt issuance discount
Debt instrument accrued interest
Non trade receivables
Proceeds from issuance of debt
Debt instrument, original issuance discount
Debt discount
Convertible notes payable
Conversion price, increase
Proceeds from convertible debt
Repayments of notes payable
Convertible notes payable
Shares issued for settlement of debt
Principal and interest, amount
Debt original issuance discount percentage
Debt increase principal amount
Default penalty
Restricted stock
Revised cash flows exceeded threshold, percentage
Convertible notes payable
Debt instrument, original discount percentage
Notes amount settled
Note payments
Convertible notes payable, net of discount
Debt instrument convertible debt percentage
Debt maturity date
Repayments of convertible debt
Conversion percentage
Debt Instrument, description
Other advances from an unrelated third party
Outstanding notes payable
Notes payable
Interest expense
2027
2028
2029
2030
2031
Thereafter
Total
Less: Long-term portion SBA notes payable
Stock, Class of Stock [Table]
Class of Stock [Line Items]
Share price
Restricted common stock shares
Restricted common stock shares, initial issuance
Restricted common stock shares, monthly issuances
Shares, issued for services
Value, issued for services
Stock-based compensation expense
Unrecognized compensation cost
Value issued
Installment payments
Debt conversion
Aggregate fair value
Gain on debt settlement
Accrued consulting fees
Accrued settlement expenses
Accrued settlement expenses (See Note 7)
Accrued payroll taxes
Accrued interest
Accrued others
Total
Payment for disgorgement
Prejudgement interest
Civil penalty
Schedule Of Prepaid Expenses
Supplier advances for venom
Reserve for supplier advances
Net supplier advances
Prepaid stock based compensation (see Note 7)
Prepaid professional fees
Total
Accounts and Financing Receivables [Table]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Date of Conversion Notice
Conversion Amount
Number of Shares Issued
Remaining principal amount
Convertible notes receivable
Shares issuable upon conversion
Note receivable conversion amount
Original debt amount
Remaining converted amount
Sale of stock
Receivable from sale of stemsation stocks
Value of shares sold
Remaining outstanding amount
Purchased a convertible note
Convertible notes receivable
Convertible notes receivable balance matured amount
Loss Contingencies [Table]
Loss Contingencies [Line Items]
Consulting service term
Restricted common stock issued
Debt instrument, interest rate
Note issued
Shares issued price per share
Accrued liabilities for commissions, expense and taxes
Debt instrument periodic payament
Equity compensation charges
Accrued expenses
Restricted common stock not issued
Monthly compensation
Consulting expenses
Consulting fees payable
Initial payment amount
Loss contingency, damages sought, value
Settlement obligation
Initial payment
Judgement amount
Principal amount
Debt payments
Loss contingency, allegations
Accrued legal settlement amount
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Table]
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Number of reportable segment
Number of operating segment
Account receivable – related party, net
Due to officers (See Note 5)
Accrued payroll due to officers
Accrued interest to a related party
Net sales to a related party
Raw materials purchased from a related party
Interest expense to a related party
Collaborative Arrangement and Arrangement Other than Collaborative [Table]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accounts receivable- related party
Debt instrument, principal amount
Debt instrument, interest rate terms
Debt instrument, maturity date
Accrued interest
Number of value issued
Number of shares issued
Interest expense
Service cost receivable
Revenue recognized
Amount received
Subsequent Event [Table]
Subsequent Event [Line Items]
Convertible promissory notes
Cash repayments
Debt conversion description
Settlements receivable current.
Common stock to be issued.
Due to/from officer [Text Block]
Rik Deitsch [Member]
Reserve amount.
Micheal Flax [Member]
Stock issued during period shares restricted stock award initial issuance.
Stock issued during period shares restricted stock award monthly issuance.
Notes Payable [Member]
Unrelated Third Parties [Member]
Reserve for supplier advances for purchases.
Consulting expenses.
Change in fair value of convertible notes and derivatives.
Net sales to related party.
Former Director [Member]
Two Promissory Notes [Member]
Interest expense to related parties.
CSA 8411, LLC [Member]
Gain on settlement of debt.
Liquid Packaging Resources Inc [Member]
Payment for disgorgement.
Pre judgement interest.
Common Stock To Be Issued [Member]
Civil penalty fee.
Penalties on legal settlement.
Southridge Partners LLP [Member]
Proceeds from initial legal settlement.
University Centre West Ltd [Member]
Prepaid Expenses [Text Block]
Promissory Note One [Member]
Promissory Note Two [Member]
Prepaid stock based compensation.
Prepaid professional fees.
Promissory Note Three [Member]
Convertible Notes Receivable [Text Block]
Promissory Note Four [Member]
Promissory Note Five [Member]
Debt settlement amount.
Promissory Note Six [Member]
Promissory Note Seven [Member]
Promissory Note Eight [Member]
One Unrelated Third Parties [Member]
Two Unrelated Third Parties [Member]
Settlement Agreement [Member]
Repayment of debt settlement amount.
Change in reserve for supplier advances for purchases.
Common stock to be issued for stock based compensation.
Promissory Note Nine [Member]
Promissory Note Ten [Member]
Increase decrease in deferred revenue - related party.
Promissory Note Eleven [Member]
Purchase and Sale of Future Reciepts Agreement [Member]
Unrelated Third Party Five [Member]
Unrelated Third Party Four [Member]
Organization [Policy Text Block]
Liquidity And Going Concern [Policy Text Block]
Working capital deficit.
Schedule Of Convertible Debt Settlement [Table Text Block]
Accounts Receivable and Allowance for Doubtful Accounts [Policy Text Block]
Convertible Notes Receivable [Member]
Stem Sation International [Member]
Stock Purchase Agreement [Member]
Receivable from sale of Stemation stocks.
One Third Party Customers [Member]
Unrelated Parties [Member]
Unrelated Third Party [Member]
Promissory Note [Member]
Convertible Notes Payable One [Member]
Two Convertible Notes Payable Two [Member]
Convertible Debt [Policy Text Block]
Convertible Notes Payable 2019 [Member]
Stem Sation Stock [Member]
Convertible Notes Payable Two [Member]
Repayments of notes payable related party.
Convertible Notes Payable 2020 [Member]
Convertible Notes Payable Six [Member]
Convertible Notes Payable Seven [Member]
Convertible notes receivable current.
One Convertible Promissory Note [Member]
Debt instrument unamortized discount percentage.
Debt instrument default interest rate percentage.
Convertible Promissory Note [Member]
Convertible notes receivable balance matured.
Consulting Service Term.
Consulting Services Agreement [Member]
Debt instrument default amount penalty.
Consultant Agreement [Member]
Convertible Notes Payable Eight [Member]
Convertible Notes Payable Three [Member]
Convertible Notes Payable Nine [Member]
Settlement of Convertible Debt [Member]
Convertible Promissory Notes Two [Member]
Debt instrument original discount percentage.
Agent and Representation Agreement [Member]
Stock to be issued during period shares for stock based compensation.
Stock to be issued during period value for stock based compensation.
Get Credit Healthy, Inc. and Rik Deitsch [Member]
Settlement obligations.
Initial payment.
Convertible notes payable - Unrelated third parties.
Promissory Note Litigation [Member]
Convertible Loans One [Member]
Convertible Debtentures [Member]
Convertible Debtentures One [Member]
Convertible Debtentures Two [Member]
Convertible Debtentures Three [Member]
Other advances from an unrelated third party.
SBA Loan Agreement [Member]
SBA notes payable
Avini Health [Member]
One Third Party [Member]
Loan Agreement [Member]
Schedule of Related Party Balances [Table Text Block]
Account receivable related party net.
Due to officer.
Accrued payroll due to officers.
Raw materials purchased from related party.
Research Services Agreement [Member]
Aggregate fair value.
Consulting Agreement [Member]
Consulting Agreement One [Member]
Convertible notes receivable.
Convertible Notes Payable Fair Value [Member]
Lab Equipment [Member]
Other Advances [Member]
SBA Notes Payable [Member]
Revised cash flows exceeded threshold percentage
Convertible Promissory Notes [Member]
Debt net of discount current portion
Assets, Current
Assets
Liabilities, Current
Liabilities
Equity, Attributable to Parent
Liabilities and Equity
Cost of Product and Service Sold
ReserveForSupplierAdvancesForPurchases
Gross Profit
Operating Expenses
Operating Income (Loss)
Interest Expense, Debt
InterestExpenseToRelatedParties
Nonoperating Income (Expense)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest
Shares, Outstanding
Increase (Decrease) in Accounts Receivable
Increase (Decrease) in Due from Related Parties, Current
Increase (Decrease) in Inventories
Increase (Decrease) in Other Receivables
Increase (Decrease) in Prepaid Expense and Other Assets
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation
Payments to Acquire Property, Plant, and Equipment
Cash Provided by (Used in) Investing Activity, Including Discontinued Operation
Repayments of Related Party Debt
Cash Provided by (Used in) Financing Activity, Including Discontinued Operation
Cash, Cash Equivalent, Restricted Cash, and Restricted Cash Equivalent, Period Increase (Decrease), Including Exchange Rate Effect and Discontinued Operation
Cash, Cash Equivalent, Restricted Cash, and Restricted Cash Equivalent, Including Discontinued Operation
CommonStockToBeIssuedForStockBasedCompensation
Stock Issued
Derivative, Fair Value, Net
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value
Inventory, Gross
Property, Plant, and Equipment, before Accumulated Depreciation, Depletion, and Amortization
Property, Plant, and Equipment, Accumulated Depreciation, Depletion, and Amortization
Long-Term Debt, Excluding Current Maturities
RepaymentsOfNotesPayablerelatedParty
SBA notes payable
Interest and Dividends Payable, Current
Inventory Valuation Reserves
Federal Home Loan Bank, Advance, Fair Value Disclosure
Prepaid Expense, Current
Accrued Liabilities
Costs and Expenses
AccruedPayrollDueToOfficers
Interest Paid, Including Capitalized Interest, Operating and Investing Activities