Blüm Holdings Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)

v3.8.0.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Advertising expenses	$ 1,207,480	$ 518,858	$ 304,787
Permanent differences tax expense	8,300,000
Net sales		7,649,125	$ 6,166,927
Accrued customer loyalty program liability	$ 22,783	$ 21,627
Buildings [Member]
Estimated useful life	32 years
Furniture and Equipment [Member] \| Minimum [Member]
Estimated useful life	3 years
Furniture and Equipment [Member] \| Maximum [Member]
Estimated useful life	8 years
Computer Hardware and Software [Member] \| Minimum [Member]
Estimated useful life	3 years
Computer Hardware and Software [Member] \| Maximum [Member]
Estimated useful life	5 years
Vehicles [Member]
Estimated useful life	5 years
Leasehold Improvements [Member]
Estimated useful life	5 years

- Definition

Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
-SubTopic 35
-Section 50
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- Definition

Value of deferred revenue or cost to provide products or services, which is expected to be recognized in income or incurred within one year or the normal operating cycle, if longer, resulting from customer loyalty program. Excludes liability associated with frequent flier programs. Includes liability associated with customer loyalty programs for other businesses, for example, but is not limited to, hotels, supermarkets, credit card companies, automobile rental companies, and book sellers.

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- Definition

Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=65877616&loc=SL6540498-122764

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Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts.

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-Name Accounting Standards Codification
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-SubTopic 10
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