Global Digital Solutions (GDSI) 10-K/A 22 May 19 2015 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	May 31, 2018	Jun. 30, 2015
Document And Entity Information
Entity Registrant Name	GLOBAL DIGITAL SOLUTIONS INC
Entity Central Index Key	0001011662
Document Type	10-K/A
Document Period End Date	Dec. 31, 2015
Amendment Flag	true
Amendment Description	This Amendment No.1 of the fiscal year 2015 Form 10K (this “Amendment”) for Global Digital Solutions Inc. is being submitted the incorporate errors to the financial statements that were incorrectly incorporated in the original filing. The document that was provided by the third-party consultant engaged by the management to assist in the preparation of the financial statements did not include all of the revisions identified and requested by management. This Amendment identified all prior revisions identified by management which were left off the prior Form 10K in error.
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Public Float			$ 3,538,651
Entity Common Stock, Shares Outstanding		559,084,905
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2015

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 2,944	$ 160,102
Accounts receivable, net	4,261	2,400
Inventory	0	57,877
Prepaid expenses	99,111	81,499
Total current assets	106,316	301,878
Property and equipment, net	4,920	9,040
Intangible assets	0	0
Deposits	2,415	2,882
Total assets	113,651	313,799
Current Liabilities
Accounts payable	357,198	281,726
Accrued expenses	197,300	197,576
Convertible notes payable, net of discount of $18,219	90,772	0
Due to factor, net of discount of $16,160	91,106	0
Finance Insurance Policy	64,847	58,258
Convertible notes payable to related parties, net of discount	0	40,707
Derivative liability	270,080	0
Total current liabilities	1,071,303	578,268
Contingent liability	0	648,614
Total liabilities	1,071,302	1,226,884
Commitments and Contingencies (Note 10)
Shareholders' Deficiency
Preferred stock, $0.001 par value, 35,000,000 shares authorized, none issued and outstanding	0	0
Common stock, $0.001 par value, 650,000,000 and 450,000,000 shares authorized, 530,806,571 and 108,291,855 shares issued and outstanding, respectively	530,807	108,293
Additional paid-in capital	30,178,926	27,956,677
Accumulated deficit	(31,667,385)	(28,978,054)
Total shareholders' deficiency	(957,652)	(913,083)
Total liabilities and shareholders' deficiency	$ 113,651	$ 313,799

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Dec. 31, 2015USD ($)$ / sharesshares
Statement of Financial Position [Abstract]
Convertible notes payable discount | $	$ 18,219
Due to factor discount | $	$ 16,160
Preferred stock, par value | $ / shares	$ 0.001
Preferred stock, shares authorized	35,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock, par value | $ / shares	$ 0.001
Common stock, shares authorized	650,000,000
Common stock, shares issued	530,806,571
Common stock, shares outstanding	530,806,571

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Revenue	$ 641,578	$ 395,022
Cost of revenue	581,746	831,327
Gross profit	59,832	(436,305)
Operating expenses
Selling, general and administrative expenses	1,796,506	10,326,618
Goodwill impairment loss	0	1,156,192
Loss on impairment of intangible assets	0	596,471
Total operating expenses	1,796,506	12,079,281
Operating loss before other expense (income)	(1,736,674)	(12,515,586)
Other expense (income)
Change in fair value of derivative liability	450,717	0
Other income	(648,614)	0
Gain on extinguishment of debt	0	(387,642)
Loss on disposal of fixed assets	0	12,500
Finance costs	397,859	0
Amortization of debt discount - Conv. NP	652,031	0
Amortization of debt discount - Conv. NP, RP	28,656	0
Amortization of debt discount - Factoring	20,540	0
Interest income	0	(43,182)
Interest expense - Conv. NP, RP	51,468	19,585
Total other expense (income)	952,657	(398,739)
Loss from operations before provision for income taxes	(2,689,331)	(12,116,847)
Provision for income taxes	0	0
Loss from operations	(2,689,331)	(12,116,847)
Loss from discontinued operations	0	(2,831)
Net loss	$ (2,689,331)	$ (12,119,678)
Loss per common share - basic:
Loss from continuing operations	$ (0.01)	$ (0.12)
Loss from discontinued operations	0	0
Net loss	$ (0.01)	$ (0.12)
Weighted average shares outstanding:
Basic	208,438,345	101,755,501

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' DEFICIENCY - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Preferred Stock
Beginning balance	$ 0	$ 0
Beginning balance, shares	0	0
Ending balance	$ 0	$ 0
Ending balance, shares	0	0
Common Stock
Beginning balance	$ 108,292	$ 93,025
Beginning balance, shares	108,291,855	93,024,117
Stock-based compensation expense	$ 2,563	$ 8,937
Stock-based compensation expense, shares	2,562,501	8,937,503
Common stock issued for acquisition of business		$ 3,280
Common stock issued for acquisition of business, shares		3,280,235
Common stock and warrants issued for services	$ 588	$ 1,250
Common stock and warrants issued for services, shares	587,925	1,250,000
Common stock issued for services in connection with acquisitions		$ 1,800
Common stock issued for services in connection with acquisitions, shares		1,800,000
Common Stock issued upon conversion of convertible notes payable	$ 419,364
Common Stock issued upon conversion of convertible notes payable, shares	419,364,290
Ending balance	$ 530,807	$ 108,292
Ending balance, shares	530,806,571	108,291,855
Additional Paid-In Capital
Beginning balance	$ 27,956,677	$ 17,976,600
Stock-based compensation expense	785,452	7,075,629
Common stock issued for acquisition of business		1,078,665
Common stock and warrants issued for services	68,470	1,007,918
Common stock issued for services in connection with acquisitions		662,200
Common Stock issued upon conversion of convertible notes payable	109,801
Release of derivative liability upon conversion of notes	1,248,746
Stock subscription received		125,000
Beneficial conversion feature of convertible notes	9,780	30,665
Ending balance	30,178,926	27,956,677
Accumulated Deficit
Beginning balance	(28,978,054)	(16,858,375)
Net loss	(2,689,331)	(12,119,679)
Ending balance	(31,667,385)	(28,978,054)
Noncontrolling Interest
Beginning balance	0	0
Ending balance	0	0
Beginning balance	(913,083)	1,211,250
Stock-based compensation expense	788,015	7,084,566
Common stock issued for acquisition of business	0	1,081,945
Common stock and warrants issued for services	69,058	1,009,168
Common stock issued for services in connection with acquisitions		664,000
Common Stock issued upon conversion of convertible notes payable	529,165
Release of derivative liability upon conversion of notes	1,248,746
Stock subscription received		125,000
Beneficial conversion feature of convertible notes	9,780	30,665
Net loss	(2,689,331)	(12,119,678)
Ending balance	$ (957,652)	$ (913,083)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Operating Activities
Net loss	$ (2,689,331)	$ (12,119,678)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	6,010	80,694
Debt discount accretion	1,099,086	0
Gain on extinguishment of debt	0	(387,642)
Loss on disposal of fixed assets	0	12,500
Loss on writedown of inventory	0	169,020
Goodwill impairment loss	0	1,156,192
Intangible impairment loss	0	596,471
Stock- based compensation expense	788,015	7,084,566
Common stock and warrants issued in payment of services	69,058	1,009,168
Non cash acquisition expense settled with shares	0	664,000
Change in fair value of derivative liability	450,717	0
Provision for doubtful accounts	0	104,085
Beneficial conversion feature of debt and warrant	9,780	0
Non cash interest expense	0	13,705
Changes in operating assets and liabilities:
Accounts receivable	(1,861)	263,996
Prepaid expenses	(17,613)	66,561
Inventory	57,877	(49,792)
Deposits	467	(2,684)
Costs in excess of billings	0	570,787
Accounts payable	75,471	79,746
Accrued expenses	26,959	29,954
Financed insurance policy	6,589	0
Billings in excess of costs	0	(13,631)
Contingent consideration payable	(648,614)	(48,092)
Net (cash used in) operating activities	(767,390)	(720,074)
Investing Activities
Proceeds from notes receivable	0	1,465,874
Capital expenditures	(1,890)	0
Payments for acquisition	0	(1,000,000)
Proceeds from acquisition	0	135,425
Net cash provided by (used in) investing activities	(1,890)	601,299
Financing Activities
Proceeds from notes payable	0	96,242
Payments on notes payable	0	(367,589)
Proceeds from convertible notes	670,250	66,000
Payment on convertible notes	(59,331)	(150,000)
Repayments of convertible notes payable, related party	(69,363)	0
Proceeds from factor	109,000	0
Repayments to factor	(38,434)	0
Proceeds from the exercise of warrants	0	125,000
Net cash provided by financing activities	612,122	(230,347)
Net (decrease) in cash and cash equivalents	(157,158)	(349,122)
Cash and cash equivalents at beginning of year	160,102	509,224
Cash and cash equivalents at end of period	2,944	160,102
Supplementary disclosure of cash flow information
Cash paid during the year for: Interest	0	0
Cash paid during the year for: Taxes	$ 0	$ 0

RESTATEMENT OF PREVIOUSLY REPOR

RESTATEMENT OF PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2015
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS	The Board of Directors (the “Board”) of the Company determined that the Company’s previously issued financial statements for fiscal year ended December 31, 2014 as originally filed by prior auditors could no longer be relied upon without prior auditors workpapers to confirm the numbers. As a result, the Company is filing this Amendment No. 1 on Form 10-K/A (this “Amendment”) to restate and amend the Company’s original Annual Report on Form 10-K for the fiscal year ended December 31, 2014 (the “Original Form 10-K”) to include this note and an explanation of the restatement of the 2014 numbers. This Note A to the consolidated financial statements discloses the nature of the restatement matters and their impact on the consolidated financial statements for the year ended December 31, 2014. The “As Reported” amounts in the tables below represent the amounts reported in the Original 2014 Form 10-K, filed with the SEC on March 30, 2015. The following errors in the Company’s annual financial statements were identified and corrected as part of the Restatement: 1. Accounts Receivable. 2. Inventory. 3. Intangible Assets. 4. Additional Paid-In Capital. 5. Goodwill Impairment Loss. 6. Revenue 7. SG&A Expenses 8. Loss on impairment of Intangible Assets 9. Loss on write-down of inventory Balance Sheet 12/31/2014 Assets As Reported(1) Adjustments Restated Current Assets Cash and cash equivalents $ 160,102 $ - $ 160,102 Accounts receivable, net 302,400 (300,000 ) 2,400 Inventory 226,897 (169,020 ) 57,877 Prepaid expenses 81,498 - 81,498 Total current assets 770,897 (469,020 ) 301,877 Property and equipment, net 9,040 - 9,040 Intangible assets 596,471 (596,471 ) - Deposits 2,882 - 2,882 Total assets $ 1,379,290 $ (1,065,491 ) $ 313,799 Liabilities and Shareholders' Deficiency Current Liabilities Accounts payable 281,726 - $ 281,726 Accrued expenses 197,578 - 197,578 Notes payable 58,258 - 58,258 discount 40,707 - 40,707 Total current liabilities 578,269 (1 ) 578,269 - Contingent liability 648,615 (1 ) 648,615 Total Liabilities $ 1,226,884 $ - $ 1,226,884 - Commitments and Contingencies (Note 10) Shareholders' deficiency Common stock, $0.001 par value, 450,000,000 shares authorized 108,291,855 shares issued and outstanding $ 108,292 $ - $ 108,292 Additional paid-in capital 28,559,677 (603,000 ) 27,956,677 Accumulated deficit (28,515,563 ) (462,491 ) (28,978,054 ) Total shareholders' deficiency 152,406 (1,065,491 ) (913,085 ) Total liabilities and shareholders' deficiency $ 1,379,290 (1,065,491 ) $ 313,799 Statement of Operations 12/31/2014 As Reported (1) Adjustments Restated Revenue $ 695,022 $ (300,000) $ 395,022 Cost of revenue 662,307 169,020 831,327 Gross profit (loss) 32,715 (469,020) (436,305) Operating expenses Selling, general and administrative expenses 10,929,618 (603,000) 10,326,618 Goodwill impairment loss - 1,156,192 1,156,192 Loss on impairment of intangible assets - 596,471 596,471 Total operating expenses 10,929,618 1,149,663 12,079,281 Operating loss before other expense (income) (10,896,903) (1,618,683) (12,515,586) Other expense (income) Goodwill impairment loss 1,156,192 (1,156,192) - Gain on extinguishment of debt (387,642) - (387,642) Loss on disposal of fixed assets 12,500 - 12,500 Interest income (43,182) - (43,182) Interest expense 19,585 - 19,585 Total other expense (income) 757,453 (1,156,192) (398,739) Loss from continuing operations before provision for income taxes (11,654,356) (462,491) (12,116,847) Provision for income taxes - - - Loss from continuing operations (11,654,356) (462,491) (12,116,847) Loss from discontinued operations (2,832) 1 (2,831) Net loss $ (11,657,188) $ (462,490) $ (12,119,678) Loss per share - basic: Loss from continuing operations $ (0.11) $ (0.01) $ (0.12) Loss from discontinued operations $ - $ - $ - Net loss $ (0.11) $ (0.01) $ (0.12) Weighted average shares outstanding - basic 101,755,501 - 101,755,501 Statement of Cash Flows 12/31/2014 As Reported (1) Adjustments Restated Operating activities Net loss $ (11,657,188) $ (462,490) $ (12,119,678) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 80,694 - 80,694 Amortization of debt discount 65,572 (65,572) - Gain on extinguishment of debt (387,642) - (387,642) Loss on disposal of assets 12,500 - 12,500 Loss on writedown of inventory - 169,020 169,020 Goodwill impairment loss 1,156,192 - 1,156,192 Intangible impairment loss - 596,471 596,471 Stock-based compensation 7,687,566 (603,000) 7,084,566 Common stock and warrants issued in payment of services 1,009,168 - 1,009,168 Stock issued for acquisition expenses 664,000 - 664,000 Provision for doubtful accounts - 104,085 104,085 Convertible debt discount amortization 2,011 (2,011) - Non-cash interest expense 11,696 2,009 13,705 Changes in operating assets and liabilities: Accounts Receivable 68,081 195,915 263,996 Prepaid expenses 66,561 - 66,561 Inventory (256,991) 207,199 (49,792) Deposits - (2,684) (2,684) Costs in excess of billings 570,787 - 570,787 Accounts payable 151,193 (71,447) 79,746 Accrued expenses - 29,954 29,954 Billings in excess of costs 13,631 (27,262) (13,631) Contingent liability - (48,092) (48,092) Unidentified variance (1) 34,129 (34,129) - Net cash used in operating activities (708,040) (12,034) (720,074) Investing activities: Proceeds from notes receivable 1,465,874 - 1,465,874 Payment for NACSV, net of cash acquired (864,575) 864,575 - Payments for acquisition - (1,000,000) (1,000,000) Proceeds from acquisition - 135,425 135,425 Deposits (2,684) 2,684 - Net cash provided by investing activities 598,615 2,684 601,299 Cash flows from financing activities: Proceeds from notes payable 162,242 (66,000) 96,242 Repayments of notes payable (376,939) 9,350 (367,589) Proceeds from convertible notes payable - 66,000 66,000 Repayments of convertible notes payable (150,000) - (150,000) Proceeds from stock subscription receivable 125,000 - 125,000 Net cash used in financing activities (239,697) 9,350 (230,347) Net decrease in cash (349,122) - (349,122) Cash at beginning of year 509,224 - 509,224 Cash at end of year $ 160,102 $ - $ 160,102 Supplemental Disclosure of Cash Flow Information Cash paid during the year for: Interest $ 5,878 $ (5,878) $ - Taxes $ - $ - $ - Supplemental Disclosure Of Non-Cash Investing And Financing Activities Common stock issued in the acquisition of NACSV $ 1,081,945 $ - $ 1,081,945 Assets and liabilities assumed in acquisition of NACSV Accounts receivable, net $ - $ 370,481 $ 370,481 Prepaid expenses $ - $ 26,004 $ 26,004 Inventory $ - $ 73,140 $ 73,140 Property and equipment, net $ - $ 68,157 $ 68,157 Costs in excess of billings $ - $ 570,787 $ 570,787 Goodwill $ - $ 825,132 $ 825,132 Accounts payable $ - $ 35,724 $ 35,724 Accrued expenses $ - $ 2,087 $ 2,087 Billings in excess of costs $ - $ 13,631 $ 13,631 Notes payable $ - $ 304,605 $ 304,605 Contingent liability $ - $ 696,706 $ 696,706 (1) The Company did not have access to the prior auditors' workpapers and there were several mathematical errors in the 2014 financial statements.

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	We were incorporated in New Jersey as Creative Beauty Supply, Inc. (“Creative”) in August 1995. In March 2004, Creative acquired Global Digital Solutions, Inc., a Delaware corporation ("Global”). The merger was treated as a recapitalization of Global, and Creative changed its name to Global Digital Solutions, Inc. ("the Company", "we"), Global provided structured cabling design, installation and maintenance for leading information technology companies, federal, state and local government, major businesses, educational institutions, and telecommunication companies. On May 1, 2012, we made the decision to wind down our operations in the telecommunications area and to refocus our efforts in the area of cyber arms technology and complementary security and technology solutions. From August 2012 through November 2013 we were actively involved in managing Airtronic USA, Inc., and effective as of June 16, 2014 we acquired North American Custom Specialty Vehicles (“NACSV”). In July 2014, we announced the formation of GDSI International (f/k/a Global Digital Solutions, LLC) to spearhead our efforts overseas. The Company has been dormant since December 31, 2015.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Going Concern The accompanying financial statements have been prepared assuming we will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. We have sustained losses and experienced negative cash flows from operations since inception, and for the year ended December 31, 2015 we incurred a net loss of $2,689,331 and used net cash of $767,390 to fund operating activities. At December 31, 2015, we had cash and cash equivalents of $2,944, an accumulated deficit of $31,667,385, a working capital deficit of $964,987 and stockholders’ deficit of $957,651. We have funded our activities to date almost exclusively from equity and debt financings. For a more complete discussion, please refer to Note 17, subsequent events. Our cash position is critically deficient, and payments essential to our ability to operate are not being made in the ordinary course. Failure to raise capital in the coming days to fund our operations and failure to generate positive cash flow to fund such operations in the future will have a material adverse effect on our financial condition. These factors raise substantial doubt about our ability to continue as a going concern. We are in default under the terms of our loan agreements, as more fully discussed in Note 8. We need to raise additional funds immediately and continue to raise funds until we begin to generate sufficient cash from operations, and we may not be able to obtain the necessary financing on acceptable terms, or at all. We will continue to require substantial funds to continue development of our core business. Management’s plans in order to meet our operating cash flow requirements include financing activities such as private placements of common stock, and issuances of debt and convertible debt instruments, and the establishment of strategic relationships which we expect will lead to the generation of additional revenue or acquisition opportunities. While we believe that we will be successful in obtaining the necessary financing to fund our operations, there are no assurances that such additional funding will be achieved or that we will succeed in our future operations. On February 2, 2018, we announced that we had secured $1.2 million in a non-convertible financing from a New York-based institution. Our independent registered public accounting firm has expressed substantial doubt about our ability to continue as a going concern as a result of our history of net losses. Our ability to achieve and maintain profitability and positive cash flow is dependent upon our ability to successfully execute the plans to pursue acquisitions, and raise the funds necessary to complete such acquisitions. The outcome of these matters cannot be predicted at this time. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and our wholly owned subsidiaries, NACSV, GDSI Florida, LLC and Global Digital Solutions, LLC, dba GDSI International. All intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles, or GAAP in the United States of America, or U.S., requires management to make certain estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Although these estimates are based on the knowledge of current events and actions we may undertake in the future, they may ultimately differ from actual results. Included in these estimates are assumptions used in; (i) determining the lives of long-lived assets; (ii) Black-Scholes-Merton, or BSM, valuation models used to estimate the fair value of stock-based compensation and warrants; (iii) determining the value of a promissory note with an embedded convertible option; (iv) the amount of beneficial conversion feature of convertible debt; (v) the liability for estimated contingent consideration payable and (vi) determining valuation allowances for deferred tax assets, among other items. Revenue Recognition The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the customer; (3) the amount paid by the customer is fixed or determinable; and (4) the collection of each amount is probable. The Company records revenue when it is realizable and earned upon shipment of the finished products or when the service has been provided. Advertising All advertising costs are expensed as incurred. Provision for Income Taxes Income taxes are calculated based upon the asset and liability method of accounting. Deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end. A valuation allowance is recorded against deferred tax assets if management does not believe the Company has met the “more likely than not” standard to allow for recognition of such an asset. In addition, realization of an uncertain income tax position must be estimated as “more likely than not” (i.e., greater than 50% likelihood of receiving a benefit) before it can be recognized in the financial statements . Cash and Cash Equivalents We consider all highly liquid investments with original maturities of three months or less to be cash equivalents. Accounts Receivable We record accounts receivable at the invoiced amount and we do not charge interest. We maintain an allowance for doubtful accounts to reserve for potentially uncollectible receivables. We review the accounts receivable by customers which are past due to identify specific customers with known disputes or collectability issues. In determining the amount of the reserve, we make judgments about the creditworthiness of significant customers based on ongoing credit evaluations. Allowance for doubtful accounts was $15,085 at December 31, 2014. We did not have an allowance for doubtful accounts at December 31, 2015, due to a significant decrease in accounts receivable. Prepaid expenses Prepaid expenses consist primarily of prepaid insurance totaling $99,111 and $81,499 at December 31, 2015 and 2014, respectively, which is amortized on a straight-line basis over the policy period. Fair Value of Financial Instruments The carrying value of cash, accounts receivable, other receivables, accounts payable and accrued expenses approximate their fair values based on the short-term maturity of these instruments. The carrying amounts of debt were also estimated to approximate fair value. The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement. The three levels of the fair value hierarchy defined by ASC 820 are as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable, either directly or indirectly. ● Level 3 – Significant unobservable inputs that cannot be corroborated by market data. Convertible Notes With Conversion Options We have entered into convertible notes with related parties that contain conversion options, whereby the outstanding principal and accrued interest may be converted, by the holder, into shares of our common stock at a price which represented a 30% discount to the price of our common stock at the time of issuance. We measure the fair value of the notes at the time of issuance, which is the result of the share price conversion discount, and record the discount (beneficial conversion feature) as a reduction of debt. We then accrete the discount as interest expense utilizing the effective interest rate method over the life of the debt. Derivative Financial Instruments During the year ended December 31, 2015, we issued convertible notes payable to third parties, which contain variable conversion options allowing the holders to convert the notes payable into shares of our common stock at discounts ranging from 39% to 40%. Each of these notes is more fully described in Note 8 . We account for these conversion options embedded in the convertible notes payable to third parties in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC’) 815, “Derivatives and Hedging” Embedded Derivatives Derivative Liabilities Derivatives and Hedging – Contracts in Entity’s own Equity Change in Fair Value – Derivatives Convertible Securities Based upon ASC 815-15, we have adopted a sequencing approach regarding the application of ASC 815-40 to convertible securities issued subsequent to December 31, 2014. We will evaluate our contracts based upon the earliest issuance date. In the event partial reclassification of contracts subject to ASC 815-40-25 is necessary, due to our inability to demonstrate we have sufficient shares authorized and unissued, shares will be allocated on the basis of issuance date, with the earliest issuance date receiving first allocation of shares. If a reclassification of an instrument were required, it would result in the instrument issued latest being reclassified first. Earnings (Loss) Per Share (“EPS”) Basic EPS is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding. Diluted EPS includes the effect from potential issuance of common stock, such as stock issuable pursuant to the exercise of stock options and warrants and the assumed conversion of convertible notes. The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive: Year ended December 31, 2015 2014 Convertible notes and accrued interest 48,513,147 766,666 Stock options 16,100,000 5,840,000 Warrants 2,500,000 4,250,000 Vested but unissued restricted stock awards 375,000 2,187,503 Restricted stock units 1,000,000 - Price protection - 1,854,838 Potentially dilutive securities 68,488,147 14,899,007 Stock Based Compensation We adopted the fair value recognition provisions of ASC 718, "Compensation – Stock Compensation”. Under the fair value recognition provisions, we are required to measure the cost of employee services received in exchange for share-based compensation measured at the grant date fair value of the award. The Company’s accounting policy for equity instruments issued to advisors, consultants and vendors in exchange for goods and services follows the provisions of FASB ASC 505-50 . Contingent consideration for business acquisitions Acquisitions may include contingent consideration payments based on future financial measures of an acquired company. Contingent consideration is required to be recognized at fair value as of the acquisition date. We estimate the fair value of these liabilities based on financial projections of the acquired companies and estimated probabilities of achievement. At each reporting date, the contingent consideration obligation is revalued to its estimated fair value and changes in fair value subsequent to the acquisition are reflected in income or expense in the consolidated statements of operations, and could cause a material impact to our operating results. Changes in the fair value of contingent consideration obligations may result from changes in discount periods and rates, changes in the timing and amount of revenue and/or earnings estimates and changes in probability assumptions with respect to the likelihood of achieving the various earn-out criteria Property and Equipment Property and equipment is recorded at cost. Depreciation is computed using straight-line and accelerated methods over the estimated useful lives of the related assets. Expenditures that enhance the useful lives of the assets are capitalized and depreciated. Maintenance and repairs are expensed as incurred. When properties are retired or otherwise disposed of, related costs and related accumulated depreciation are removed from the accounts. A provision for depreciation of property and equipment is made on a basis considered adequate to amortize the related costs (net of salvage value) over their estimated useful lives using the straight-line method. Estimated useful lives are principally as follows: vehicles, 5 years; furniture and fixtures and office equipment, 5-10 years; leasehold improvements, term of lease or 15 years, whichever is less; machinery and equipment 5-10 years. Goodwill and Intangible Assets Goodwill represents the excess of purchase price over the fair value assigned to the net assets acquired in business combinations. Goodwill is allocated to reporting units as of the acquisition date for the purpose of goodwill impairment testing. Currently, we operate in only one reporting unit. Our goodwill arose from our acquisition of NACSV in June 2014, as more fully discussed in Note 3. Intangible assets deemed to have an indefinite life such as goodwill are not amortized, but instead are reviewed at least annually for impairment. Intangible assets with finite lives are amortized over their estimated useful lives. As of December 31, 2015 and 2014, other than goodwill in 2014, we had no intangible assets with indefinite lives. We tested our goodwill for impairment during the fourth quarter of 2014 as a part of our annual business planning cycle. Goodwill is also tested between testing dates if an impairment condition or event is determined to have occurred. As a result of our annual assessment in 2014, we determined that the implied value of our existing goodwill was nil and, therefore, we recorded a $1,156,192 goodwill impairment charge in the fourth quarter of 2014. In performing our assessment, we placed emphasis on the estimated future cash flows from NACSV’s operations, which had declined from our initial expectations in part due to recent changes in its senior management, changes in the customer base, and the reduction in the existing backlog of customer orders. We based our valuation on the income valuation approach using a discounted cash flow model. At December 31, 2014, we had one other intangible asset consisting of customer relationships, which arose from our acquisition of NACSV and was being amortized over its expected economic life of five years. The life was determined based upon the expected use of the asset, and other contractual provisions associated with the asset, the estimated average life of NACSV’s products, the stability of the industry, and other factors deemed appropriate. We continually evaluated whether events or circumstances occurred that indicated the remaining estimated useful life of our customer relationships asset may warrant revision or that the remaining balance of such asset may not be recoverable. We used an estimate of the related discounted cash flows over the remaining life of the asset in measuring whether the asset is recoverable. Based on our valuation during the annual assessment of 2014, we determined that the value of the customer relationships was fully impaired, as more fully discussed in Note 5. See Note 5 for more information regarding goodwill and intangible assets. Deferred Financing Costs Costs incurred in connection with obtaining financing are deferred and classified as a discount to the related loan and amortized on a straight-line basis over the term of the related loan. The amortization of deferred financing costs is included in finance charges. The Company recognized $397,859 and $0 of expense related to the amortization of deferred financing costs during the years ended December 31, 2015 and 2014, respectively. Inventory Inventory at December 31, 2014 consists of the in-progress mobile command units and is stated at the lower of cost (first-in, first-out) or market. We did not have any inventory at December 31, 2015. We order inventory/components upon receipt of a signed purchase order from a customer. December 31, 2015 2014 Trailer Inventory $ - $ 187,881 Work-in-process - 57,877 Less: Reserve for inventory loss - (187,881 ) Total $ - $ 57,877 Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with accounting standards for “Accounting for Derivative Instruments and Hedging Activities.” Accounting standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Original issue discounts (“OID”) under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Reclassifications Certain reclassifications have been made to conform the prior period data to the current presentations. Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers: Topic 606, In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs In April 2015, the FASB issued ASU No. 2015-05, Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement . In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes . In February 2016, the FASB issued ASU No. 2016-02, Leases .

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
ACQUISITIONS	North American Custom Specialty Vehicles (“NACSV”) On June 16, 2014, we acquired all of the outstanding membership interest of NACSV in a transaction accounted for using the purchase method of accounting (the “Acquisition”). NACSV specializes in building mobile emergency operations centers (“MEOC’s”) and specialty vehicles for emergency management, first responders, national security and law enforcement operations. As consideration for the consummation of the Acquisition, at the closing of the Acquisition, the Company paid $1,000,000 in cash to the selling members, and issued them 645,161 shares of the Company’s common stock valued at $200,000 (the “Stock Consideration”). In connection with the Acquisition, the Company is required to make a true-up payment of the excess of total assets over $1.2 million, valued at $816,373, payable in shares of the Company’s common stock (the “True-Up Payment”), and additional consideration as certain events or transactions occur in the future, up to a maximum of $2.4 million, payable in shares of the Company’s common stock or in cash at the seller’s option (the “Contingent Consideration”). Additionally, the Company issued 1.8 million shares of common stock for acquisition services rendered in conjunction with the Acquisition valued at $664,000. The Company recorded nonrecurring charges of $843,488 during the year ended December 31, 2014 related to the direct costs of the Acquisition, consisting of the $664,000 value of the shares of common stock issued for acquisition services and $179,488 of cash costs for legal, accounting fees and due diligence fees. The purchase price of the Acquisition totaled $2,713,079, comprised of $1,000,000 in cash, the Stock Consideration of $200,000, the True-Up Payment of $816,373, and the fair value of the Contingent Consideration of $696,706. The fair value of the Contingent Consideration was estimated based upon the present value of the expected future payouts. On October 17, 2014, we issued 2,635,074 shares of our common stock valued at $0.31 as settlement for the True-Up Payment. Under the purchase method of accounting, the purchase price of the Acquisition was allocated to NACSV’s net tangible and identifiable intangible assets and liabilities assumed based on their estimated fair values as of the date of the completion of the Acquisition, as follows: Cash and cash equivalents $ 135,425 Accounts receivable, net 370,481 Inventory 73,140 Prepaid Expenses 26,004 Costs in excess of billings 570,787 Property and equipment, net 68,157 Customer relationships 668,940 Goodwill 1,156,192 Total assets acquired 3,069,126 Accounts payable and accrued liabilities 37,811 Notes payable 304,605 Billings in excess of costs 13,631 Total liabilities assumed 356,047 Total purchase price $ 2,713,079 The fair values of certain assets and liabilities have been determined by management. No portion of the intangible assets, including goodwill, is expected to be deductible for tax purposes. The results of operations of NACSV are included in the Company’s consolidated statements of operations from the date of the acquisition of June 16, 2014, including approximately $205,700 of revenue and approximately $317,000 of net loss for the year ended December 31, 2014. The following unaudited supplemental pro forma information assumes that the Acquisition had occurred as of January 1, 2014: 2014 (Unaudited) Revenues $ 2,658,798 Net loss from continuing operations $ (11,255,057 ) Net loss per share from continuing operations $ (0.11 ) The unaudited pro forma financial information is not necessarily indicative of the results that would have occurred if the Acquisition had occurred on the dates indicated or that may result in the future. Share Purchase and Sale Agreement for Acquisition of Grupo Rontan Electro Metalurgica, S.A. Effective October 13, 2015, the Company (as “Purchaser”) entered into the SPSA dated October 8, 2015 with Joao Alberto Bolzan and Jose Carlos Bolzan, both Brazilian residents (collectively, the “Sellers”) and Grupo Rontan Electro Metalurgica, S.A., a limited liability company duly organized and existing under the laws of Federative Republic of Brazil (“Rontan”) (collectively, the “Parties”), pursuant to which the Sellers agreed to sell 100% of the issued and outstanding shares of Rontan to the Purchaser on the closing date. The purchase price shall consist of a cash amount, a stock amount and an earn-out amount as follows: (i) Brazilian Real (“R”) $100 million (approximately US$26 million) to be paid by the Purchaser in equal monthly installments over a period of forty eight (48) months following the closing date; (ii) an aggregate of R$100 million (approximately US$26 million) in shares of the Purchaser’s common stock, valued at US$1.00 per share; and (iii) an earn-out payable within ten business days following receipt by the Purchaser of Rontan’s audited financial statements for the 12-months ended December 31, 2017, 2018 and 2019. The earn-out shall be equal to the product of (i) Rontan’s earnings before interest, taxes, depreciation and amortization (“EBITDA”) for the last 12 months, and (ii) twenty percent and is contingent upon Rontan’s EBITDA results for any earn-out period being at least 125% of Rontan’s EBITDA for the 12-months ended December 31, 2015. It is the intention of the parties that the stock amount will be used by Rontan to repay institutional debt outstanding as of the closing date. Under the terms of a Finders Fees Agreement dated April 14, 2014, we have agreed to pay RLT Consulting Inc., a related party, a fee of 2% (two percent) of the Transaction Value, as defined in the agreement, of Rontan upon closing. The fee is payable one-half in cash and one-half in shares of our common stock. Specific conditions to closing consist of: a) Purchaser’s receipt of written limited assurance of an unqualified opinion with respect to Rontan’s audited financial statements for the years ended December 31, 2013 and 2014 (the “Opinion”); b) The commitment of sufficient investment by General American Capital Partners LLC (the “Institutional Investor”), in the Purchaser following receipt of the Opinion; c) The accuracy of each Parties’ representations and warranties contained in the SPSA; d) The continued operation of Rontan’s business in the ordinary course; e) The maintenance of all of Rontan’s bank credit lines in the maximum amount of R$200 million (approximately US$52 million) under the same terms and conditions originally agreed with any such financial institutions, and the maintenance of all other types of funding arrangements. As of the date of the SPSA, Rontan’s financial institution debt consists of not more than R$200 million (approximately US$52 million), trade debt of not more than R$50 million (approximately US$13 million) and other fiscal contingencies of not more that R$95 million (approximately US$24.7 million); f) Rontan shall enter into employment or consulting service agreements with key employees and advisors identified by the Purchaser, including Rontan’s Chief Executive Officer; and g) The Sellers continued guarantee of Rontan’s bank debt for a period of 90 days following issuance of the Opinion, among other items. The Institutional Investor has committed to invest sufficient capital to facilitate the transaction, subject to receipt of the Opinion, among other conditions. Subject to satisfaction or waiver of the conditions precedent provided for in the SPSA, the closing date of the transaction shall take place within 10 business days from the date of issuance of the Opinion. Rontan is engaged in the manufacture and distribution of specialty vehicles and acoustic/visual signaling equipment for the industrial and automotive markets. On April 1, 2016, we believed that we had satisfied or otherwise waived the conditions to closing (as disclosed under the SPSA, the closing was subject to specific conditions to closing, which were waivable by us,) and advised the Sellers of our intention to close the SPSA and demanded delivery of the Rontan Securities. The Sellers, however, notified us that they intend to terminate the SPSA. We believe that the Sellers had no right to terminate the SPSA and that notice of termination by the Sellers was not permitted under the terms of the SPSA. On January 31, 2018, we announced that we initiated a lawsuit for damages against Grupo Rontan Metalurgica, S. A, (“Rontan”) and that company’s controlling shareholders, Joao Alberto Bolzan and Jose Carlos Bolzan. The action has been filed in the United States District Court for the Southern District of Florida. The complaint alleges that Rontan is wholly-owned by Joao Bolzan and Jose Bolzan. In the complaint, we further allege that Rontan and its shareholders improperly terminated a Share Purchase and Sale Agreement (the “SPA”) by which we were to acquire whole ownership of Rontan. On February 5, 2018, United States District Court Southern District of Florida filed a Pretrial Scheduling Order and Order Referring Case to Mediation dated February 5, 2018 for the Company’s lawsuit against Grupo Rontan Electro Metalurgica, S.A., et al. The Case No. is 18-80106-Civ-Middlebrooks/Brannon. The court has issued a schedule outlining various documents and responses that are to be delivered by the parties as part of the discovery plan. On April 25, 2018, the Note of Filing Proposed Summons was complete by the Company. On April 26, 2018, a summons was issed to Grupo Rontan Electro Metalrgica, S.A. Also, on May 15, 2018 the Company filed a motion for Issuance of Letters Rogatory.

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
INVENTORY	Inventory consists of the following: December 31, 2015 2014 Trailer Inventory $ - $ 187,881 Work-in-process - 57,877 Less: Reserve for inventory loss - (187,881 ) Total $ - $ 57,877 We had established a reserve for inventory loss for $187,881 of trailer inventory on hand at NACSV at December 31, 2014. Pursuant to the terms of the Equity Purchase Agreement between the Company and the NACSV sellers, all of the proceeds from the sale of this inventory were to be paid to the NACSV sellers and thus the Company’s net realizable value on this inventory, which was sold during the year ended December 31, 2015, was zero. The Company orders inventory/components when it receives a signed purchase order from its customer.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	Goodwill Goodwill arose in connection with our acquisition of NACSV in June 2014, which is more fully discussed in Note 3. We do not presently have any other intangible assets with indefinite lives. In testing our goodwill during the fourth quarter of 2014, we used an income valuation approach based on information currently available. The approach considered the likelihood of future cash flows that we expect our NACSV business to generate over the next ten years, along with a terminal value based on a long-term sustainable growth rate subsequent to 2015 of 1%, which were discounted using a 20% discount rate. Based on our analysis, the implied value of our goodwill was nil and, accordingly, we recorded a goodwill impairment charge of as of December 31, 2014 as follows: December 31, 2014 Beginning balance $ - Acquired goodwill (see Note 3) 1,156,192 Goodwill impairment loss (1,156,192 ) Ending balance $ - Intangible Asset At December 31, 2014, we had an intangible asset of $596,471, which was comprised of customer relationships. The customer relationships arose from the Acquisition, as more fully discussed in Note 3. Based on valuation for the year ending December 31, 2014, we determined that the remaining value of the customer relationships of $596,471 was impaired. Therefore, we recorded an intangible asset impairment loss of $596,471 in the statement of operations for the year ended December 31, 2014. This was due in part to the lack of revenue from sales of NACSV’s products during the year ending December 31, 2104, as well as to our expectations regarding future estimated discounted cash flows attributable to such asset. We have filed legal proceedings against the sellers of NACSV as more fully discussed in Note 10. We believe that certain misrepresentations were made to us regarding the business prospects of NACSV. In addition to the legal issue discussed in Note 10, we intend to pursue additional legal remedies related to NACSV’s business prospects.

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
ACCRUED EXPENSES	Accrued expenses consist of the following amounts: Year ended December 31, 2015 2014 Accrued compensation to executive officers and employees $ 151,565 $ 155,485 Accrued professional fees 28,592 42,091 Accrued Interest 17,143 - Total accrued expenses $ 197,300 $ 197,576

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	We had no Level 1 or Level 2 assets and liabilities at December 31, 2015 and December 31, 2014. The derivative liability is a Level 3 fair value measurement. The following is a summary of activity of Level 3 liabilities during the year ended December 31, 2015: Embedded Derivative Liabilities of Convertible Notes Contingent Consideration Balance at December 31, 2014 $ - $ 648,614 Initial fair value of embedded derivative liabilities of convertible notes payable issued during 2015 1,068,109 - Change in fair value (798,029 ) - Decrease in amount owed to Dekle per EPA Potter County Sale - (648,614 ) Balance at December 31, 2015 $ 270,080 $ - Embedded Derivative Liabilities of Convertible Notes The initial fair value of the bifurcated embedded derivative liabilities of convertible notes was estimated using the following weighted-average inputs: risk free interest rate – 0.08%; expected life -.49 years: volatility - 339%; dividend rate – 0%. At December 31, 2015, the fair value of the bifurcated embedded derivative liabilities of convertible notes was estimated using the following weighted-average inputs: risk free interest rate – 0.16%; term - .25 years; volatility - 224%; dividend rate – 0%. Contingent Consideration ASC Topic 805 requires that contingent consideration be recognized at fair value on the acquisition date and be re-measured each reporting period with subsequent adjustments recognized in the consolidated statement of operations. We estimate the fair value of contingent consideration liabilities based on financial projections of the acquired companies and estimated probabilities of achievement and discount the liabilities to present value using a weighted-average cost of capital. Contingent consideration is valued using significant inputs that are not observable in the market which are defined as Level 3 inputs pursuant to fair value measurement accounting. We believe our estimates and assumptions are reasonable, however, there is significant judgment involved. At each reporting date, the contingent consideration obligation is revalued to its estimated fair value, and changes in fair value subsequent to the acquisitions are reflected in income or expense in the consolidated statements of operations, and could cause a material impact to, and volatility in, our operating results. Changes in the fair value of contingent consideration obligations may result from changes in discount periods, changes in the timing and amount of revenue and/or earnings estimates and changes in probability assumptions with respect to the likelihood of achieving the various earn-out criteria. As of December 31, 2015 and December 31, 2014, contingent consideration included in liabilities on the consolidated balance sheet totaled $0 and $648,614, respectively. After further developments, we have reserved $648,614 to decrease amount owed to Dekle per the EPA Potter County Sale, We have filed legal proceedings against the sellers of NACSV as more fully discussed in Note 10. Carrying Value of Other Current Assets and Other Current Liabilities The Company’s management considers the carrying values of other current assets and other current liabilities to approximate fair values primarily due to their short-term nature.

NOTE PAYABLE

NOTE PAYABLE	12 Months Ended
	Dec. 31, 2015
Notes Payable [Abstract]
NOTE PAYABLE	Convertible Notes Payable with Embedded Derivative Liabilities (Conversion Options) During the year ended December 31, 2015, we entered into nine convertible notes payable with embedded derivative liabilities (conversion options) with an aggregate principal balance of $670,250. At December 31, 2015, two of these notes were outstanding as follows: December 31, 2015 Convertible note payable for $78,750 to LG Capital Funding, LLC (“LG Capital”) dated January 16, 2015, due January 16, 2016, of which $38,829 was repaid by conversion as of December 31, 2015, bearing interest at the rate of 8% per annum. Note may be converted by LG Capital into shares of our common stock at a conversion price equal to a 40% discount of the lowest closing bid price for 20 prior trading days including the notice of conversion date. (1)(2)(3) $ 39,921 Convertible note payable for $250,000 to JMJ Financial (“JMJ”) of which $82,500 was deemed funded on January 28, 2015 and $27,500 was deemed funded on April 20, 2015, of which $40,930 was repaid by conversion as of December 31, 2015. The note was issued with an original issue discount of 10% of amounts funded. The principal amount matures 24 months from the date of each funding, had a one-time 12% interest charge as it was not repaid within 90 days of the effective date, and is convertible at any time at the option of JMJ into shares of our common stock at the lesser of $0.075 per share or 60% of the average of the trade price in the 25 trading days prior to conversion. JMJ has the option to finance additional amounts up to the balance of the $250,000 during the term of the note. (1) (2)(4) $ 69,070 Total convertible notes payable with embedded derivative liability $ 108,991 (1) The embedded derivative liability associated with the conversion option of the note was bifurcated from the note and recorded at its fair value on the date of issuance and at each reporting date. (2) Note was due on January 16, 2016. We have not yet repaid this note and it is, therefore, in default. We have also not maintained the required number of shares of our common stock in reserve for this note as more fully discussed below. (3) On December 12, 2017, LG Capital Funding, LLC and the Company entered into a Convertible Note Redemption Agreement to pay back the balance owed as further discussed below. (4) On December 13, 2017, JMJ Financial and the Company entered into a Repayment Agreement to pay back the balance owed as further discussed below. Under the terms of the two convertible promissory notes outstanding at December 31, 2015, we are required to maintain a minimum number of shares of our common stock in reserve for conversions. In the case of the note with JMJ, the reserve amount is set at 26,650,000 shares of our common stock. However, under the terms of the note with LG Capital we are required to maintain a minimum share reserve equal to four times the potential number of shares of our common stock issuable upon conversion, or 66,204,427 shares at December 31, 2015. As a result of declines in the fair value of our common stock, we did not have sufficient authorized shares to maintain this required four times share reserve at December 31, 2015. Accordingly, the note holder had the right to accelerate the payment due (approximately $43,033 of principal and interest was due at December 31, 2015). In addition, they have the right to require that additional shares and/or monies be paid in connection with this technical default. At December 31, 2015, we have not accrued any penalties or penalty interest associated with this note, nor have we been notified by the lender of a technical default. Because the conversion prices vary with changes in the value of our common stock, the number of shares into which the outstanding notes payable and accrued interest are convertible will continue to vary, which may result in additional technical defaults if the price of our common stock decreases. As soon as we are able, we intend to request shareholder approval to increase the number of authorized shares of our common stock in order to satisfy our obligations to maintain sufficient authorized share reserves under the terms of our convertible notes. In addition, the two outstanding convertible notes also contain certain representations, warranties, covenants and other events of default, including in the case of one of the notes maintaining our common stock listing on the OTCQB exchange. At inception the total estimated fair value of the embedded derivative liability associated with the conversion options of all nine such convertible notes payable issued during 2015 was $1,068,109 of which $798,029 was classified as a debt discount and amortized under the effective interest method during the year ended December 31, 2015, and $652,031 was immediately recognized as interest expense upon issuance, as it exceeded the principal balance of the related notes. During 2015, we recognized a gain on the change in the fair value of the derivative liability of $798,029. During 2015, we issued 419,364,293 shares of our common stock upon conversions of principal and accrued interest totaling $529,166. We also used $59,000 of proceeds from a revenue based factoring agreement to repay in cash two of the convertible notes payable. The factoring agreement is more fully discussed below. During the year ended December 31, 2015, we used $59,000 of proceeds from a revenue based factoring agreement to repay in cash two of the convertible notes payable. The factoring agreement is more fully discussed below. During the year ended December 31, 2017, we entered into a Convertible Note Redemption Agreement with LG Capital Funding, LLC. The Company shall wire redemption payment as follows: ● $6,500 by December 29, 2017 ● $6,500 by January 31, 2018 ● $6,500 by February 28, 2018 ● $25,000 by March 30, 2018 ● The remaining balance by April 30, 2018 During the year ended December 31, 2017, we entered into a Repayment Agreement with JMJ Financial. The Company agreed to repay the balance as follows by wire: ● $12,500 within five business days of the Issuer securing funding, provided that such payment shall be made on January 31, 2018 ● $12,500 within 45 days after the first payment ● $12,500 within 45 days after the second payment ● $47,014 within 30 days after the third payment Revenue Based Factoring Agreements During the year ended December 31, 2015, we entered into two revenue based factoring agreements as follows: December 31, 2015 Factoring agreement with Power Up Lending Group, Ltd. (“Power Up”) dated October 1, 2015, purchase price was $59,000. Company agreed to transfer all NACSV future receipts, accounts, contract rights, etc. arising from accounts receivable or other third party payors at the specified percentage of 24% until such time as $76,700 is paid in full. A daily repayment amount of $457 is required to be made and is credited against the specified percentage due. As of December 31, 2015, we paid $21,458 of the daily specified repayments and we had not made $9,588 of payments that were due. At December 31, 2015, $8,112 of deferred financing costs related to this agreement is classified as a discount. (1) (2) (3) $ 55,242 Factoring agreement with Power Up dated October 23, 2015, purchase price was $50,000. Company agreed to transfer all NACSV future receipts, accounts, contract rights, etc. arising from accounts receivable or other third party payors at the specified percentage of 24% until such time as $69,000 is paid in full. A daily repayment amount of $548 is required to be made and is credited against the specified percentage due. As of December 31, 2015, we paid $16,976 of the daily specified repayments and we had not made $10,952 of payments that were due. At December 31, 2015, $8,048 of deferred financing costs related to this agreement is classified as a discount. (2) (3) $ 52,024 Total due to factor $ 107,266 (1) We used the purchase price proceeds to satisfy in full the obligations under two convertible notes payable with embedded derivative liabilities. (2) The agreement contains certain protections against default, including prohibiting NACSV from changing its arrangement with its bank in any way that is adverse to Power Up and NACSV interrupting the operation of its business, among others. Events of default include: (i) the violation of any term or covenant under the agreement, (ii) the failure of NACSV to pay its debts when due and (iii) the transfer or sale of all or substantially all of NACSV’s asset, amount others. (3) We are currently in default under the terms of the two factoring agreements as we have not made the specified daily repayment amounts aggregating $20,540 and $107,266 as of December 31, 2015. At December 31, 2015, we have not accrued any penalties or interest that might be due as a result of the defaults. The default was settled on September 13, 2017, and the judgement paid in full as of May 15, 2018. See Note 10. Convertible Notes Payable to Related Parties Convertible notes payable to related parties at December 31, 2014 consist of the following (we did not have convertible notes payable to related parties at December 31, 2015): December 31, 2014 Convertible note payable to an entity controlled by our Chairman and CEO, bore interest at 8% per annum, due December 8, 2016. After June 6, 2015, at the option of the holder, principal plus accrued interest was convertible into shares of our common stock at $0.09 per share. The note was fully repaid in cash during 2015 $ 37,500 Convertible note payable to our former Chief Financial Officer (“CFO”), bore interest at 8% per annum, due December 8, 2016. After June 6, 2015, at the option of the holder, principal plus accrued interest was convertible into shares of our common stock at $0.09 per share. The note was fully repaid in cash during 2015. (1) 31,500 69,000 Add: Accrued interest 363 Less: Unamortized debt discount (28,656 ) Convertible notes payable to related parties $ 40,707 (1) We used the purchase price proceeds to satisfy in full the obligations under two convertible notes payable with embedded derivative liabilities. The 8% convertible notes payable to related parties was convertible into common stock at the rate of $0.09 per share. The Company determined that the conversion feature was considered a beneficial conversion feature and determined its value to be $30,667 as of December 8, 2014, which the Company recorded as a debt discount to the notes. As a result of the repayment of the notes in 2015, $22,170 of the unamortized debt discount was recorded as a loss on extinguishment of debt in the year ended December 31, 2015.

SUPPLEMENTAL DISCLOSURE OF NON-

SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES	Derivative Liability- Debt The fair value of the described embedded derivative on all convertible debt was valued at $270,080 and $0 at December 31, 2015 and 2014, respectively, which was determined using the following assumptions: December 31, 2015 Dividend yield: 0 % Term .25 year Volatility 224 % Risk free rate: 0.16 % The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of December 31, 2015 and 2014: Derivative Liability (convertible promissory notes) Balance, December 31, 2014 $ - Initial fair value at note issuances 670,250 Fair value of liability at note conversion 397,859 Mark-to-market at December 31, 2015 (798,029 ) Balance, December 31, 2015 $ 270,080

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Legal Proceedings We may be involved in legal proceedings in the ordinary course of our business, and our management cannot predict the ultimate outcome of these legal proceedings with certainty. The Company is plaintiff or defendant in the following actions: Dekle, et. al. v. Global Digital Solutions, Inc. et. al. Brian A. Dekle and John Ramsay filed suit against the Company and its wholly owned subsidiary, North American Custom Specialty Vehicles, Inc. (“NACSV”), in the Circuit Court of Baldwin Alabama, on January 14, 2015, case no. 05-CV-2015-9000050.00, relating to our acquisition of NACSV (the ''Dekle Action"). Prior to instituting the Dekle Action, in June 2014, the Company had entered into an equity purchase agreement with Dekle and Ramsay to purchase their membership interest in North American Custom Specialty Vehicles, LLC. The Dekle Action originally sought payment for $300,000 in post-closing consideration Dekle and Ramsay allege they are owed pursuant to the equity purchase agreement. On February 9, 2015, t In response to the Company’s and NACSV's motion to dismiss, Dekle and Ramsay filed an amended complaint on March 2, 2015 seeking specific performance and alleging breach of contract, violations of Security and Exchange Commission (“SEC”) Rule 10b-5, and violations of the Alabama Securities Act. The amended complaint also names the Company’s Chairman, President, and CEO, Richard J. Sullivan (“Sullivan”), as a defendant. On March 17, 2015, the Company, NACSV and Sullivan filed a motion to dismiss the amended complaint seeking dismissal for failure to state valid causes of action, for lack of personal jurisdiction, or alternatively to transfer the case to the United States District Court in and for the Middle District of Florida. Dekle and Ramsay responded on March 31, 2015, and the Company filed its response thereto on April 7, 2015.   On June 2, 2015, Dekle passed away.  On June 5, 2015, the Court denied the Company’s motion to transfer the case to Florida.   On June 10, 2015, the Company filed a motion to reconsider the Court’s denial of its motion to transfer the case to Florida. On September 30, 2105, the Court granted the Company’s Renewed Motion to Transfer Venue. The case was transferred to the Middle District of Florida, where it is currently pending. On June 15, 2015, Ramsay filed a second amended complaint. On June 25, 2015, the Company filed a motion to dismiss the second amended complaint. The Company’s Motion to Dismiss was denied. On July 27, 2017, the Company and Dekle and Ramsay came to a Settlement Agreement. The Company and the plaintiff came to the following agreements: vi. Judgment is due to be entered against the Company in the amount of $300,000 if the sum of $20,000 as noted in iv is not paid. vii. The Company grants the plaintiffs vehicles and trailers in connection to this proceeding. viii. The Company will assist the plaintiffs in obtaining possession of the said vehicles. ix. The Company will pay the plaintiffs the sum of $20,000. The $20,000 settlement was paid in August 2017 Global Digital Solutions, Inc. et. al. v. Communications Laboratories, Inc., et. al. On January 19, 2015 the Company and NACSV filed suit against Communications Laboratories, Inc., ComLabs Global, LLC, Roland Lussier, Brian Dekle, John Ramsay and Wallace Bailey for conversion and breach of contract in a dispute over the payment of a $300,000 account receivable that ComLabs owed to NACSV but sent payment directly to Brian Dekle. The case was filed in the Eighteenth Judicial Circuit in and for Brevard County Florida, case no. 05-2015-CA-012250. On February 18, 2015 (i) defendants Communications Laboratories, Inc., ComLabs Global, LLC and Roland Lussier and (ii) defendant Wallace Bailey filed their respective motions to dismiss seeking, among other things, dismissal for failure to state valid causes of action, lumping and failure to post a non-resident bond. On February 26, 2015, defendants Dekle and Ramsay filed their motion to dismiss, or stay action, based on already existing litigation between the parties. NACSV filed its required bond on March 2, 2015. PowerUp Lending Group, LTD., v. North American Custom Specialty Vehicle, Inc. et.al On September 13, 2017 Power Up received a default judgment against the Company in the amount of $109,302.00. The Company negotiated a settlement agreement on December 21, 2017 with Power Up to pay $90,000 in three installments of $30,000. As of May 15, 2018 the company has paid the entire amount. Securities and Exchange Commission v. Global Digital Solutions, Inc., Richard J. Sullivan and David A. Loppert United States District Court for the Southern District of Florida, Case No. 9:16-cv-81413-RLR On August 11, 2016, the Securities and Exchange Commission (“SEC”) filed suit in the United States District Court for the Southern District of Florida against Global Digital Solutions, Inc. (“GDSI”), Richard J. Sullivan (“Sullivan”) and David A. Loppert (“Loppert”) to enjoin GDSI; Sullivan, GDSI’s former Chairman and CEO; and Loppert, GDSI’s former CFO from alleged further violations of the anti-fraud and reporting provisions of the federal securities laws, and against Sullivan and Loppert from alleged further violations of the certification provisions of the federal securities laws. On October 12, 2016, Defendant GDSI filed its First Answer to the Complaint. On November 9, 2016, Defendant Sullivan filed a Letter with the Court denying all allegations regarding the case. On December 15, 2016, the SEC filed a Motion for Judgment and Notice of Filing of Consent of Defendant Loppert to entry of Final Judgment by the SEC. On December 19, 2016, the Court entered an order granting the SEC’s Motion for Judgment as to Defendant Loppert. On December 21, 2016, the SEC filed a Notice of Settlement as entered into by it and Defendants GDSI and Sullivan. On December 23, 2016, the Court entered an Order staying the case and directing the Clerk of the Court to close the case for statistical purposes per the December 21, 2016 Notice of Settlement. On March 7, 2017, the SEC moved for a Judgment of Permanent Injunction and Other Relief and Notice of Filing Consent of Defendant GDSI to Entry of Judgment by the SEC. On March 13, 2017, the Judge signed the Judgment as to Defendant GDSI and it was entered on the Court’s docket. On April 6, 2017, the SEC moved for a final Judgment of Permanent Injunction and Other Relief and Notice of Filing Consent of Defendant Sullivan. On April 10, 2017, the Judge signed the final Judgment as to Defendant Sullivan and it was entered on the Court’s docket. On December 21, 2017, the SEC moved for a final Judgment and Notice of Filing Consent of Defendant GDSI to Entry of Final Judgment. On January 2, 2018, the Judge signed the Final Judgment as to Defendant GDSI and it was entered on the Court’s docket. Adrian Lopez, Derivatively and on behalf of Global Digital Solutions, Inc. v. William J. Delgado, Richard J. Sullivan, David A. Loppert, Jerome J. Gomolski, Stephanie C. Sullivan, Arthur F. Noterman, and Stephen L. Norris United States District Court for the District of New Jersey, Case No. 3:17-cv-03468-PGS-LHG On September 19, 2016, Adrian Lopez, derivatively, and on behalf of Global Digital Solutions, Inc., filed an action in New Jersey Superior Court sitting Mercer County, General Equity Division. That action was administratively dismissed for failure to prosecute. Plaintiff Lopez, through his counsel, filed a motion to reinstate the matter on the general equity calendar on or about February 10, 2017. The Court granted the motion unopposed on or about April 16, 2017. On May 15, 2017, Defendant William Delgado (“Delgado”) filed a Notice of Removal of Case No. C-70-16 from the Mercer County Superior Court of New Jersey to the United States District Court for the District of New Jersey. On May 19, 2017, Defendant Delgado filed a First Motion to Dismiss for Lack of Jurisdiction. On May 20, 2017, Defendant David A. Loppert (“Loppert”) filed a Motion to Dismiss for Lack of (Personal) Jurisdiction. On June 14, 2017, Plaintiff Adrian Lopez (“Lopez”) filed a First Motion to Remand the Action back to State Court. On June 29, 2017, Defendant Delgado filed a Memorandum of Law in Response and Reply to the Memorandum of Law in Support of Plaintiff’s Motion to Remand and in Response to Defendants’ Delgado’s and Loppert’s Motions to Dismiss. On January 1, 16, 2018, a Memorandum and Order granting Plaintiff’s Motion to Remand the case back to the Mercer County Superior Court of New Jersey was signed by the Judge and entered on the Docket. Defendants Delgado and Loppert’s Motions to Dismiss were denied as moot. On February 2, 2018, Defendants filed a Motion to Dismiss the Complaint. On February 20, 2018, Plaintiff filed a Motion to Consolidate Cases. On March 21, 2018, Plaintiff filed an Opposition to Defendants’ Motion to Dismiss the Complaint. On March 23, 2018, Defendants filed a Brief in Reply to Plaintiff’s Opposition to Defendants’ Motion to Dismiss the Complaint. The Court held a hearing on the motions to dismiss and consolidate. Jurisdictional discovery was ordered. As of this date, the Court has not issued a decision and Order regarding Defendants’ Motion to Dismiss the Complaint. Adrian Lopez v. Global Digital Solutions, Inc. and William J. Delgado Superior Court of New Jersey, Chancery Division, Mercer County, Equity Part, Docket No. MER-L-002126-17 On September 28, 2017, Plaintiff Adrian Lopez (“Lopez”) brought an action against Global Digital Solutions, Inc. (“GDSI”) and William J. Delgado (“Delgado”) to compel a meeting of the stockholders of Global Digital Solutions, Inc. pursuant to Section 2.02 of GDSI’s Bylaws and New Jersey Revised Statute § 14A:5-2. On October 27, 2017, Defendants GDSI and Delgado filed a Motion to Stay the Proceeding. On November 24, 2017, Plaintiff filed an Objection to Defendants’ Motion to Stay the Proceeding. On January 19, 2018, Defendants’ Motion to Stay the Proceeding was denied. On February 2, 2018, Defendants filed a Motion to Dismiss the Complaint. On February 20, 2018, Plaintiff filed a Motion to Consolidate Cases. On March 21, 2018, Plaintiff filed an Opposition to Defendants’ Motion to Dismiss the Complaint. On March 23, 2018, Defendants filed a Brief in Reply to Plaintiff’s Opposition to Defendants’ Motion to Dismiss the Complaint. As of this date, the Court has not issued a decision and Order regarding Defendants’ Motion to Dismiss the Complaint. Jeff Hull, Individually and on Behalf of All Others Similarly Situated v. Global Digital Solutions, Inc., Richard J. Sullivan, David A. Loppert, William J. Delgado, Arthur F. Noterman and Stephanie C. Sullivan United States District Court, District of New Jersey (Trenton), Case No. 3:16-cv-05153-FLW-TJB On August 24, 2016, Jeff Hull, Individually and on Behalf of All Others Similarly Situated (“Hull”) filed suit in the United States District Court for the District of New Jersey against Global Digital Solutions, Inc. (“GDSI”), Richard J. Sullivan (“Sullivan”), David A. Loppert (“Loppert”), William J. Delgado (“Delgado”), Arthur F. Noterman (“Noterman”) and Stephanie C. Sullivan (“Stephanie Sullivan”) seeking to recover compensable damages caused by Defendants’ alleged violations of federal securities laws and to pursue remedies under the Securities Exchange Act of 1934. On January 18, 2018, pursuant to the Court’s December 19, 2017 Order granting Plaintiff Hull leave to file an amended Complaint, Plaintiff Hull filed a Second Amended Complaint against Defendants. On February 8, 2018, Defendants GDSI and Delgado filed a Second Motion to Dismiss the Complaint. On February 8, 2018, Defendant Loppert filed a Motion for Extension of Time to File an Answer. On February 13, 2018, Defendant Loppert filed a Motion to Dismiss the Second Amended Complaint for Lack of (personal) Jurisdiction and for Failure to State a Claim. On February 20, 2018, Plaintiff Michael Perry (“Perry”) filed a Brief in Opposition to Defendants GDSI and Delgado’s Second Motion to Dismiss the Complaint and to Defendant Loppert’s Motion to Dismiss the Second Amended Complaint for Lack of (personal) Jurisdiction and for Failure to State a Claim. On February 26, 2018, Defendants GDSI and Delgado filed a Reply Brief to Plaintiff Michael Perry’s Brief in Opposition to their Motion to Dismiss the Second Amended Complaint. On February 26, 2018, Defendant Loppert filed a Response in Support of Defendants GDSI and Delgado’s Second Motion to Dismiss the Complaint. On March 12, 2018, Defendant Loppert filed a Reply Brief to Plaintiff Perry’s Brief in Opposition to Defendant Loppert’s Motion to Dismiss the Second Amended Complaint for Lack of (personal) Jurisdiction and for Failure to State a Claim. To date, the Court has not issued a decision as to aforementioned Motions. Global Digital Solutions, Inc. and William J. Delgado intend to continue to vigorously defend against the claims asserted by Jeff Hull, Individually and on Behalf of All Others Similarly Situated. In the Matter of Global Digital Solutions, Inc., Administrative Proceeding File No. 3-18325. Administrative Proceeding Before the Securities and Exchange Commission. On December 26, 2017, the Securities and Exchange Commission instituted public administrative proceedings pursuant to Section 12(j) of the Securities Exchange Act of 1934 (“Exchange Act”) against the Respondent Global Digital Solutions, Inc. On January 8, 2018, Respondent Global Digital Solutions, Inc. (“GDSI”) filed its answer to the allegations contained in the Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12U) of the Exchange Act. A briefing schedule was entered into and on February 15, 2018, the Securities and Exchange Commission filed a motion for an order of summary disposition against Respondent GDSI on the grounds that there is no genuine issue with regard to any material fact, the Division was entitled as a matter of law to an order revoking each class of GDSI's securities registered pursuant to Section 12 of the Exchange Act. Respondent GDSI opposed the Securities and Exchange Commission’s motion on the grounds that there were material issues of fact. The Securities and Exchange Commission replied and a hearing was held on April 9, 2018. The Administrative Law Judge ordered supplemental evidence and briefing on the issues of material fact. Securities and Exchange Commission v. Global Digital Solutions, Inc., Richard J. Sullivan and David A. Loppert United States District Court for the Southern District of Florida, Case No. 9:16-cv-81413-RLR On August 11, 2016, the Securities and Exchange Commission (“SEC”) filed suit in the United States District Court for the Southern District of Florida On October 12, 2016, Defendant GDSI filed its First Answer to the Complaint. On November 9, 2016, Defendant Sullivan filed a Letter with the Court denying all allegations regarding the case. On December 15, 2016, the SEC filed a Motion for Judgment and Notice of Filing of Consent of Defendant Loppert to entry of Final Judgment by the SEC. On December 19, 2016, the Court entered an order granting the SEC’s Motion for Judgment as to Defendant Loppert. On December 21, 2016, the SEC filed a Notice of Settlement as entered into by it and Defendants GDSI and Sullivan. On December 23, 2016, the Court entered an Order staying the case and directing the Clerk of the Court to close the case for statistical purposes per the December 21, 2016 Notice of Settlement. On March 7, 2017, the SEC moved for a Judgment of Permanent Injunction and Other Relief and Notice of Filing Consent of Defendant GDSI to Entry of Judgment by the SEC. On March 13, 2017, the Judge signed the Judgment as to Defendant GDSI and it was entered on the Court’s docket. On April 6, 2017, the SEC moved for a final Judgment of Permanent Injunction and Other Relief and Notice of Filing Consent of Defendant Sullivan. On April 10, 2017, the Judge signed the final Judgment as to Defendant Sullivan and it was entered on the Court’s docket. On December 21, 2017, the SEC moved for a final Judgment and Notice of Filing Consent of Defendant GDSI to Entry of Final Judgment. On January 2, 2018, the Judge signed the Final Judgment as to Defendant GDSI and it was entered on the Court’s docket. The amount of the judgement is One Hundred Thousand Dollars ($100,000.00) plus interest. PMB Helin Donovan, LLP vs. Global Digital Solutions, Inc. in the Circuit Court for the 15th Judicial Circuit in and for Palm Beach County, Florida, Docket No.: 50-2017-CA-011937-XXXX-MB On October 31, 2017, PMB Helin Donovan, LLP filed an action for account stated in Palm Beach County. Global Digital Solutions, Inc. (“GDSI”) settled the matter for Forty Thousand Dollars ($40,000) of which the first payment of Ten Thousand Dollars ($10,000.00) has been paid. Jennifer Carroll vs. Global Digital Solutions, Inc., North American Custom Specialty Vehicles, Inc., in the Circuit Court for the 15th Judicial Circuit in and for Palm Beach County, Florida, Case No.: 50-2015-CC-012942-XXXX-MB On October 27, 2017, Plaintiff Jennifer Carroll moved the court for a default judgment against Defendant Global Digital Solutions, Inc. (“GDSI”) and its subsidiary North American Custom Specialty Vehicles Inc. The amount of the judgement is Fifteen Thousand Dollars ($15,000) plus fees of Thirteen Thousand Three Hundred Fifty Three Dollars Forty Four Cents ($13,353.44) and costs of Six Hundred Twenty Four Dollars Thirty Cents ($624.30).

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2015
Shareholders' Deficiency
STOCKHOLDERS' EQUITY	Preferred Stock We are authorized to issue 35,000,000 shares of noncumulative, non-voting, nonconvertible preferred stock, $0.001 par value per share. At December 31, 2015 and 2014, no shares of preferred stock were outstanding. We recognized compensation costs related to the issuance of common stock for services in 2015 and 2014. We issued 587,925 and 1,500,000 shares in 2015 and 2014, respectively, at fair value of $69,058 and $405,000. Common Stock We are authorized to issue 650,000,000 shares of common stock, $0.001 par value per share. At December 31, 2015 and 2014, 530,806,571 and 108,291,855 shares were issued, outstanding, or vested but unissued under stock compensation plans, respectively Common Stock Warrant We have issued warrants, which are fully vested and available for exercise, as follows: Class of Warrant Issued in connection with or for Number Outstanding Exercise Price Date of Issue Date Vest Date of Expiration A-2 Services 1,000,000 $ 0.15 May, 2013 May, 2014 May, 2018 A-3 Services 500,000 $ 0.50 June, 2013 June, 2014 June, 2018 A-4 Services 1,000,000 $ 1.00 October, 2013 October, 2013 October, 2016 We recognized compensation costs of $604,168 related to the amortization of the fair value of the warrants in the year ended December 31, 2014. At December 31, 2014 the fair value of warrants had been fully amortized. All warrants are exercisable at any time through the date of expiration. All agreements provides for the number of shares to be adjusted in the event of a stock split, a reverse stock split, a share exchange or other conversion or exchange event in which case the number of warrants and the exercise price of the warrants shall be adjusted on a proportional basis. The following is a summary of outstanding and exercisable warrants at December 31, 2015: Outstanding Exercisable Range of Exercise Prices Weighted Average Number Outstanding at 12/31/15 Outstanding Remaining Contractual Life (in yrs.) Weighted Average Exercise Price Number Exercisable at 12/31/15 Weighted Average Exercise Price $ 0.15 1,000,000 2.3 $ 0.15 1,000,000 $ 0.15 $ 0.50 500,000 2.5 $ 0.50 500,000 $ 0.50 $ 1.00 1,000,000 .8 $ 1.00 1,000,000 $ 1.00 $ 0.56 2,500,000 1.90 $ 0.37 2,500,000 $ 0.56 The intrinsic value of warrants outstanding at December 31, 2015 was $0. Aggregate intrinsic value represents the value of the Company’s closing stock price on the last trading day of the fiscal period in excess of the exercise price of the warrant multiplied by the number of warrants outstanding or exercisable. We determined the value of warrants issued using the following valuation amounts: Warrant Fair Value Dividend Yield Volatility Contractual Lives (Yrs.) Risk-Free Rate A-2 $ 300,000 0.00 % 593.00 % 5.0 0.84 % A-3 $ 250,000 0.00 % 598.12 % 5.0 1.20 % A-4 $ 800,000 0.00 % 647.97 % 3.0 0.64 % The expected life represents an estimate of the weighted average period of time that options are expected to remain outstanding given consideration to vesting schedules and the Company’s historical exercise patterns. Expected volatility is estimated based on the historical volatility of the Company’s common stock. The risk free interest rate is estimated based on the U.S. Federal Reserve’s historical data for the maturity of nominal treasury instruments that corresponds to the expected term of the option. The expected dividend yield is 0% based on the fact that we have never paid dividends and have no present intention to pay dividends Stock Incentive Plans 2014 Global Digital Solutions Equity Incentive Plan On May 9, 2014 our shareholders approved the 2014 Global Digital Solutions Equity Incentive Plan (“Plan”) and reserved 20,000,000 shares of our common stock for issuance pursuant to awards thereunder, including options, stock appreciation right, restricted stock, restricted stock units, performance awards, dividend equivalents, or other stock-based awards. The Plan is intended as an incentive, to retain in the employ of the Company, our directors, officers, employees, consultants and advisors, and to attract new officers, employees, directors, consultants and advisors whose services are considered valuable, to encourage the sense of proprietorship and to stimulate the active interest of such persons in the development and financial success of the Company and its subsidiaries. In accordance with the ACS 718, Compensation – Stock Compensation Stock-based compensation expense for the years ended December 31, 2015 and 2014 is comprised as follows: 2015 2014 Fair value expense of stock option grants $ 314,143 $ 3,536,557 Fair value expense of restricted stock unit grants 51,520 785,452 Fair value expense of restricted stock grants 422,352 2,762,559 $ 788,015 $ 7,084,566 Awards Issued Under Stock Incentive Plans Stock Option Activity At December 31, 2015, we have outstanding 15,100,000 stock options - 13,116,668 of which are fully-vested stock options that were granted to directors, officers and consultants and 1,983,332 of which are unvested stock options that were granted to directors, employees and consultants. The outstanding stock options are exercisable at prices ranging from $0.006 to $0.64 and expire between February 2024 and December 2025. Issuances of Stock Options Stock Option Activity We granted 5,840,000 options to directors and employees during the year ended December 31, 2014 resulting in stock-based compensation expense of $3,527,620 for the year ended December 31, 2014. The options are exercisable at prices ranging from $0.11 to $0.64 and expire in between February 2024 and September 2024. A Summary of the stock option activity for our stock options plans for 2014 is as follows: On February 4, 2014 we granted 500,000 options exercisable $0.64 per share, to each of Arthur F. Noteman and Stephanie C. Sullivan, directors. The options vested on August 4, 2014, are eercisable through February 4, 2024, and had an aggregate grant date fair value of $320,000 each. On March 5, 2014, we granted 3,000,000 options to Richard J. Sullivan, and 1,500,000 options to David A. Loppert, exercisable $0.64 per share. The options vested on September 5, 2014, are exercisable through March 5, 2024, and had a aggregrate grant date fair value of $1,920,000 and $960,000, respectively. On September 14, 2014, we granted 340,000 options to employees of NACSV exercisable $0.11 per share and had an aggregate grant date fair value of $39,400. None of the options vested and all were forfeited on January 31, 2015. Effective as of April 10, 2015, David A. Loppert retired as our CFO and as an officer of the Company and we appointed Jerome J. Gomolski as our CFO. In connection with his appointment as our CFO, on April 1, 2015, Mr. Gomolski was granted stock options to acquire 500,000 shares of our common stock pursuant to the Plan. The options have an exercise price of $0.10 per share, vest one-third on each of October, 1 2015, April 1, 2016 and October 1, 2016, expire on April 1, 2025 and had an aggregate grant date fair value of $50,000. On April 1, 2015, we granted stock options to acquire 300,000 shares of our common stock to each of two consultants. The options have an exercise price of $0.10 per share, vest one-third on each of October 1, 2015, April 1, 2016 and October 1, 2016 and expire on March 31, 2025. The options had an aggregate grant date fair value of $30,000 each. On April 20, 2015 we granted options to acquire 500,000 shares of our common stock exercisable at $0.14 per share to each of William J. Delgado, executive officer and director, and Arthur F. Noterman and Stephanie C. Sullivan, directors. The options vest one-third on each of October 1, 2015, April 1, 2016 and October 1, 2016, are exercisable through March 31, 2025, and had an aggregate grant date fair value of $70,000 each. On May 8, 2015, we granted stock options to acquire an aggregate of 300,000 shares of our common stock to four employees. The options have an exercise price of $0.08 per share, vested ratably over a three-year period, expire ten years from the date of grant and had an aggregate grant date fair value of $24,000. On November 30, 2015, we granted to each of our executive officers, Jerome J. Gomolski and Gary A. Gray, and to an employee options to acquire 1,000,000 shares of our common stock exercisable at $0.006 per share. The options vested on the date of grant and expire on November 30, 2025 and had an aggregate grant date fair value of $50,000 each. On December 9, 2015, we granted to Vox Equity Partners LLC options to acquire 4,000,000 shares of our common stock exercisable at $0.006 per share. The 4,000,000 options vested on the date of grant, expire on December 8, 2025 and had a grant date fair value of $24,000. Richard J. Sullivan is a co-founder of Vox Equity. On December 15, 2015, we granted to each of William J. Delgado, executive officer and director, and Arthur F. Noterman and Stephanie C. Sullivan, directors options to acquire 750,000 shares of our common stock exercisable at $0.008 per share. The options vested on the date of grant and expire on December 14, 2025. The options had an aggregate grant date fair value of $6,000 each. A summary of the stock option activity for our stock options plans for year ended December 31, 2015 is as follows: Number of Options Weighted Average Exercise Price per Share Average Remaining Terms in Years Aggregate Intrinsic Value at Date of Grant Outstanding December 31, 2014 4,840,000 $ 0.63 9.2 - Options granted 12,150,000 0.11 9.8 - Options exercised - - Options forfeited (1,890,000 ) (0.62 ) (9.1 ) - Outstanding December 31, 2015 15,100,000 0.55 9.5 - Exercisable at December 31 2015 13,116,668 $ 0.6 9.5 - We account for our stock-based compensation plans in accordance with ASC 718-10. Under the provisions of ASC 718-10, the fair value of each stock option is estimated on the date of grant using a BSM option-pricing formula, and amortizing that value to expense over the expected performance or service periods using the straight-line attribution method. The fair value of the stock options issued during the year ended December 31, 2015 was estimated using the BSM pricing model with the following weighted-average inputs: risk free interest rate of 1.5%; expected term of 5.08 years: volatility of 352.5% and dividend rate of 0%. The weighted average values of the assumptions used to value the options granted in the year ended December 31, 2014 were as follows: risk-free interest rates of 1.83%; expected term of 10 years; expected volatility of 684.6% and expected dividend yield of 0%. The expected life represents an estimate of the weighted average period of time that options are expected to remain outstanding given consideration to vesting schedules and the Company’s historical exercise patterns. Expected volatility is estimated based on the historical volatility of the Company’s common stock. The risk free interest rate is estimated based on the U.S. Federal Reserve’s historical data for the maturity of nominal treasury instruments that corresponds to the expected term of the option. The expected dividend yield is 0% based on the fact that we have never paid dividends and have no present intention to pay dividends. During the years ended December 31, 2015 and 2014, we recorded stock-based compensation cost related to the outstanding stock options of $308,143 and $3,558,733, respectively. At December 31, 2015, the unamortized value of the outstanding stock options was $91,847. The intrinsic value of options outstanding at December 31, 2015 was $0. Aggregate intrinsic value represents the value of the Company’s closing stock price on the last trading day of the fiscal period in excess of the exercise price of the option multiplied by the number of options outstanding. During the year ended December 31, 2015, 390,000 stock options that had not yet vested were forfeited and 1,500,000 vested stock options granted to Mr. Loppert, our former CFO, were forfeited by their terms. Restricted Stock Units In August 2014 we granted Stephen L. Norris, then Chairman and CEO of our wholly owned subsidiary, GDSI International, 12 million restricted stock units (“RSU’s”) convertible into 12 million shares of the Company’s common stock, with a grant date fair market value of $3,600,000 as of July 1, 2014, the effective grant date. The grant was made under our 2014 Equity Incentive Plan. 4,000,000 RSU’s will vest in respect of each fiscal year of GDSI International from 2015 through 2017 if the company has achieved at least 90% of the total revenue targets set forth in the agreement. If less than 90% of the target is achieved in respect of any such fiscal year, then the number of RSU’s vesting for that fiscal year shall be 4,000,000 times the applicable percentage shown below; provided that, On October 10, 2014 we granted an employee 1 million RSU’s convertible into 1 million shares of the Company’s common stock, with a grant date fair market value of $100,000. The grant was made under our 2014 Equity Incentive Plan. 333,333 RSU’s will vest in respect of each calendar year (commencing January 1 and ending December 31) of the Company from 2015 through 2017 if the company has achieved at least 90% of the total revenue and EBITDA midpoint targets set forth in the agreement. If less than 90% of the target is achieved in respect of any such fiscal year, then the number of RSU’s vesting for that fiscal year shall be 333,333 times the applicable percentage set forth in the agreement; provided that, A summary of RSU’s outstanding as of December 31, 2015 and changes during the year then ended is presented below: Number Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Nonvested at December 31, 2014 - - - Issued 13,000,000 $ 0.28 $ 0.00 Vested - - - Forfeited (12,000,000 ) (0.30 ) - Nonvested at December 31, 2015 1,000,000 $ (0.10 ) $ 0.00 We recorded stock-based compensation expense related to these RSU’s of $51,747 and $1,112,934 for the years ended December 31, 2015 and 2014, respectively. As of December 31, 2015, there was $35,317 of total unrecognized stock-based compensation expense related to 1 million unvested RSU’s that will be recognized on a straight-line basis over the performance periods of the award through December 2017. The aggregate intrinsic value of nonvested RSU’s was $0 at December 31, 2015. Restricted Stock Grants On March 7, 2015, we granted 1,000,000 restricted shares of our common stock to Gary A. Gray, our Executive Vice President. The restricted stock vested on May 30, 2015 and had a grant date fair value of $40,000. On March 7, 2015, we granted 500,000 restricted shares of our common stock to an employee. The restricted stock vested on May 30, 2015 and had a grant date fair value of $20,000. Awards Not Issued Under Stock Incentive Plans Restricted Stock Grants Awarded to Advisors In order to align our senior advisors with the interest of the stakeholders of the Company, the Board of Directors of the Company has granted the advisors restricted stock awards valued at $0.17 to $0.364 per share which vest over a period of 12 – 24 months, subject to remaining and advisor for a minimum of twelve months, and which are forfeited if the advisor is terminated or is no longer an advisor on the anniversary of the advisory award, as follows: December 31, 2015 Name Date of Grant Number of Shares Vest from Vest To Vested Unvested Forfeited Edwin J. Wang 4/17/13 1,250,000 4/30/13 3/31/14 1,250,000 - - 4/17/13 1,250,000 2/28/14 1/31/15 1,250,000 - - 2/4/14 1,500,000 2/4/14 1/31/15 1,500,000 - - Jennifer S. Carroll 4/17/13 1,250,000 4/30/13 3/31/14 1,250,000 - - 4/17/13 1,250,000 2/28/14 1/31/15 1,250,000 - - Mathew Kelley 4/17/13 1,250,000 4/30/13 3/31/14 1,250,000 - - 4/17/13 1,250,000 2/28/14 1/31/15 1,250,000 - - Scott Brown (1) 9/9/13 1,500,000 9/1/13 8/31/14 - - 1,500,000 Richard J. Feldman 4/30/14 500,000 4/30/14 3/30/15 500,000 - - 500,000 4/30/15 3/30/16 375,000 125,000 Thomas W. Janes (2) 5/7/14 500,000 5/7/14 4/30/14 - - 500,000 Gary Gray 3/7/15 1,000,000 3/7/15 5/30/15 1,000,000 Ross Trevino 3/7/15 500,000 3/7/15 5/30/15 500,000 13,500,000 11,375,000 125,000 2,000,000 (1) Mr. Brown resigned from the advisory board in June 2014. Since he had not been an advisor for the minimum period, the shares had not vested, were forfeited, returned to treasury and cancelled. (2) Forfeited in September 2014 upon termination as an advisor. A summary of restricted stock grants outstanding as of December 31, 2014 and 2015, and the changes during the twelve months then ended is presented below: Number Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Nonvested at December 31, 2013 4,965,774 - 0 Granted 6,750,000 $ 0.33 Vested (8,653,274 ) Forfeited (2,000,000 ) Nonvested at December 31, 2014 1,062,500 0.45 $ 0 Granted 1,625,000 $ 0.04 Vested (2,562,500 ) (0.44 ) Forfeited - - - Nonvested at December 31, 2015 125,000 $ 0.46 $ 0 We recorded stock-based compensation expense related to these restricted stock grants of $419,789 and $3,047,012 for the years ended December 31, 2015 and 2014, respectively. As of December 31, 2015 there was $57,497 of total unrecognized stock-based compensation expense related to a nonvested restricted stock grant that will be recognized through March 2016. The aggregate intrinsic value of the nonvested restricted stock grant was $0 at December 31, 2015.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	Reconciliations between the statutory rate and the effective tax rate for the years ended December 31, 2015 and 2014 consist as follows: 2015 2014 Federal statutory tax rate (34.0 )% (34.0 )% Permanent differences 6.0 4.3 % Valuation allowance 28.0 % 33.3 % Effective tax rate - - Significant components of the Company’s deferred tax assets as of December 31, 2015 and 2014 are summarized below. 2015 2014 Deferred tax assets: Net operating loss carryforwards $ 3,559,000 $ 709,300 Accrued expenses 42,000 204,000 Stock based compensation 4,752,000 2,892,000 Amortization and depreciation 29,000 - Impairment of intangible assets 393,000 - Total deferred tax asset 8,775,000 3,805,300 Valuation allowance (8,775,000 ) 3,805,300 $ - $ - As of December 31, 2015, the Company had approximately $4,627,000 of federal net operating loss carry forwards. These carry forwards, if not used, will begin to expire in 2028. Current or future ownership changes, including issuances of common stock under the terms of the Company’s convertible notes payable that were entered into during 2015 and the closing of the Rontan Transaction may severely limit the future realization of these net operating losses. The Company provides for a valuation allowance when it is more likely than not that they will not realize a portion of the deferred tax assets. The Company has established a valuation allowance against their net deferred tax asset due to the uncertainty that enough taxable income will be generated in those taxing jurisdictions to utilize the assets. Therefore, they have not reflected any benefit of such deferred tax assets in the accompanying financial statements. The Company’s net deferred tax asset and valuation allowance decreased by $1,346,000 in the year ended December 31, 2015. The Company has reviewed all income tax positions taken or that are expected to be taken for all open years and determined that their income tax positions are appropriately stated and supported for all open years. The Company is subject to U.S. federal income tax examinations by tax authorities for years after 2011 due to unexpired net operating loss carryforwards originating in and subsequent to that year. The Company may be subject to income tax examinations for the various taxing authorities which vary by jurisdiction. The Company’s policy is to record interest and penalties associated with unrecognized tax benefits as additional income taxes in the consolidated statements of operations. As of January 1, 2015, there were had no unrecognized tax benefits, or any tax related interest or penalties. The Company files income tax returns in the U.S. federal jurisdiction and the various states in which they operate. The former members of NACSV are required to file separate federal and state tax returns for NACSV for the periods prior to our acquisition of NACSV. The Company files consolidated tax returns for subsequent periods. The Company has not yet filed their U.S. federal and certain state tax returns for 2015 and currently do not have any examinations ongoing. Tax returns for the years 2012 onwards are subject to federal, state or local examinations.

ACQUISITION OF AIRTRONIC AND NO

ACQUISITION OF AIRTRONIC AND NOTE RECEIVABLE FROM AIRTRONIC	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
ACQUISITION OF AIRTRONIC AND NOTE RECEIVABLE FROM AIRTRONIC	On October 22, 2012, we entered into an Agreement of Merger and Plan of Reorganization (“Merger Agreement”) to acquire 70% of Airtronic USA, Inc. (“Airtronic”), a debtor in possession under chapter 11 of the Bankruptcy Code in a case pending in the US Bankruptcy Court for the Northern District of Illinois, Eastern Division (the “Court”) once Airtronic successfully reorganized and emerged from bankruptcy (the “Merger”). During the period from October 2012 through November 2013, GDSI was actively involved in the day to day management of Airtronic pending the completion of the Merger. Contemporaneously, on October 22, 2012, we entered into a Debtor In Possession Note Purchase Agreement (“Bridge Loan”) with Airtronic. We agreed to lend Airtronic a maximum of $2,000,000, with an initial advance of $750,000 evidenced by an 8¼% Secured Promissory Note made by Airtronic in favor of the Company (the “Original Note”) and a Security Agreement pledging all of Airtronic’s assets. As of December 31, 2012 we had not advanced any funds to Airtronic under the Bridge Loan and Original Note. In March 2013, the Company and Airtronic amended the Bridge Loan to provide for a maximum advance of up to $700,000 in accordance with draws submitted by Airtronic and approved by the Company in accordance with the budget set forth in the amendment. On August 5, 2013, we entered into the Second Bridge Loan Modification and Ratification Agreement, received a new 8¼% secured promissory note in principal amount of $550,000 (the “Second Note”), and entered into a Security Agreement with the CEO of Airtronic, which granted a security interest in certain intellectual property for patent-pending applications and trademarks that were registered in the CEO’s name. On October 10, 2013, we entered into the Third Bridge Loan Modification and Ratification Agreement, and received a new 8¼% secured promissory note for $200,000 (the “Third Note”). On October 2, 2013, Airtronic’s amended plan of reorganization (the “Plan”) was confirmed by the Court, but the Plan was never substantially consummated and was terminated. Under the terms of the Plan, Airtronic needed to close the Merger with the Company on or before December 2, 2013 which Airtronic refused to do, and, as a result, the Plan terminated and the reorganized Airtronic re-vested in the bankruptcy estate of Airtronic as a debtor-in-possession. On March 31, 2014, Airtronic filed a First Amended Modified Plan of Reorganization (“First Modified Plan”) which was confirmed on April 28, 2014. On May 14, 2014 Airtronic repaid the Original Note, the Second Note and the Third Note together with all accrued interest thereon in the total amount of $1,509,056. On August 12, 2014, we received $414,761 that we were awarded for legal fees and expenses incurred.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	In January 2012, we acquired 51% of Bronco Communications LLC. We subsequently discontinued the operations of Bronco and disposed of its remaining assets in January 2013 although we were responsible for contract oversight, which was concluded in June 2014. In accordance with ASC Topic 205, Presentation of Financial Statements - Discontinued Operation, we have presented the loss from discontinued operations in the consolidated statement of operations, which loss consisted of general and administrative expenses of $2,832 for the year ended December 31, 2014.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Accounts Payable At December 31, 2015 and 2014, included in accounts payable were compensation owed to our senior management totaling $50,614 and $11,778, respectively. Convertible Notes Payable to Related Parties During the year ended December 31, 2014, we issued convertible notes payable to an affiliate of our Chairman and CEO, and to our then CFO. These notes, which were repaid in 2015, are further discussed in Note 8. See also Note 6 for accrued expenses due to related parties and Note 11 for a discussion of restricted stock and stock option grants during 2015.

CUSTOMER CONCENTRATIONS

CUSTOMER CONCENTRATIONS	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
CUSTOMER CONCENTRATIONS	The Company had revenue from two customers in the year ended December 31, 2015 and four customers in the year ended December 31, 2014 that were greater than 10% of total revenue: Year Ended December 31, 2015 Amount % of Total Revenue Customer 1 $ 350,000 55 Customer 2 $ 254,000 40 Year Ended December 31, 2014 Amount % of Total Revenue Customer 1 $ 161,994 41 Customer 2 $ 102,462 26 Customer 3 $ 48,087 12 Customer 4 $ 45,794 12 Accounts receivable at December 31, 2015 and 2014 were $4,261 and $2,400, respectively. The balance at December 31, 2014 was net of an allowance for doubtful account of $104,085. One customer accounted for 100.0% and 99.2% of the balances at December 31, 2015 and 2014, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	We have completed an evaluation of all subsequent events after the balance sheet date of December 31, 2015 through the date this Annual Report on Form 10-K is issued to ensure that this filing includes appropriate disclosure of events, both recognized in the financial statements as of December 31, 2015 and events which occurred subsequently but were not recognized in the financial statements. We have concluded that no subsequent events have occurred that require recognition or disclosure, except as disclosed within these financial statements and except as described below: The Company entered into consulting agreements with RLT Consulting, a related party, and Vox Business Trust, LLC in May 2016 for services to be provided in connection towards the resolution of the Rontan lawsuit. The consulting agreements include a monthly retainer payment of $10,000 to each consultant. The agreements also include consideration of 5,000,000 shares of restricted common stock of the Company, plus a 5% cash consideration of the Resolution Progress Funding (defined as upon the retention of legal counsel and receipt of funding for the litigation), as of the Resolution Progress Funding date, and 10,000,000 shares of restricted common stock of the Company and a 5% cash consideration of the Resolution Funding amount (defined as a settlement or judgment in favor of the Company by Rotan) at the Resolution Funding date. The Resolution Progress funding was met on December 22, 2017. On August 15, 2016, William J. Delgado, our current Chief Executive Officer, agreed to convert $231,565 of indebtedness owed to him by the Company into 1,000,000 shares of convertible preferred stock (the “Preferred Stock”). The Preferred Stock has voting rights as to one (1) preferred share to four hundred (400) shares of our common stock. The Preferred Stock is also convertible to common stock at any time into 37% of the outstanding common stock of the Company at the time of the conversion. The conversion to common can only take place when there are an adequate number of shares that are available and is subject to normal stock adjustments (i.e. stock splits etc.) that are executed by the company in its normal course of business. On August 31, 2017, Dragon Acquisitions, a related entity owned by William Delgado, and an individual lender entered into a promissory note agreement for $20,000 as well as $2,000 in interest to accrue through maturity on August 31, 2018 for a total of $22,000 due on August 31, 2018. Dragon Acquisition assumed payment of a payable of the Company and the Company took on the debt. As of the issuance date of these financial statements, the note remains outstanding. On December 22, 2017, the Company entered into a financing agreement with an accredited investor for $1.2 million. Under the terms of the agreement, the Company is to receive milestone payments based on the progress of the Company’s lawsuit for damages against Grupo Rontan Metalurgica, S.A (the “Lawsuit”). Such milestone payments consist of (i) an initial purchase price payment of $300,000, which the Company received on December 22, 2017, (ii) $150,000 within 30 days of the Lawsuit surviving a motion to dismiss on the primary claims, (iii) $100,000 within 30 days of the close of all discovery in the Lawsuit and (iv) $650,000 within 30 days of the Lawsuit surviving a motion for summary judgment and challenges on the primary claims. As part of the agreement, the Company shall pay the investor an investment return of 100% of the litigation proceeds to recoup all money invested, plus 27.5% of the total litigation proceeds received by the Company. On December 23, 2017, the Company entered into a $485,000 Demand Promissory Note with Vox Business Trust, LLC (the “Purchaser”.) The note was in settlement of the amounts accrued under a consulting agreement, consisting of $200,000 owed for retainer payments through December 2017, as well as $285,000 owed to the Purchaser when the Resolution Progress Funding was met on December 22, 2017. As part of the agreement, the Purchaser may not demand payment prior to the date of the Resolution Funding Date. The Company also agreed to grant 5,000,000 shares within 90 days of the Resolution Progress Funding Date and 10,000,000 shares within 90 days of the Resolution Funding Date per the May 2016 consulting agreement. The 5,000,000 shares were issued on March 13, 2018 at $0.0120 per share. As of the issuance date of these financial statements, the note remains outstanding. On December 26, 2017, the Company entered into a $485,000 Demand Promissory Note with RLT Consulting, Inc (the “Purchaser”). The note was in settlement of the amounts accrued under a consulting agreement, consisting of $200,000 owed for retainer payments through December 2017 and $285,000 owed to the Purchaser when the Resolution Progress Funding was met on December 22, 2017. As part of the agreement, the Purchaser may not demand payment prior to the date of the Resolution Funding Date. The Company also agreed to grant 5,000,000 shares within 90 days of the Resolution Progress Funding Date and 10,000,000 shares within 90 days of the Resolution Funding Date per the May 2016 consulting agreement. The 5,000,000 shares were issued on March 13, 2018 along with an additional 4,000,000 for further services at $0.0120 per share. As of the issuance date of these financial statements, the note remains outstanding. On February 9, 2018 the Company issued 9,034,091 shares of common stock for the full conversion of a $15,000 convertible note under the terms of a February 2017 convertible note agreement. On April 3, 2018, the Company entered into an Investment Return Purchase Agreement with an accredited investor (the “Purchaser”) for proceeds of $50,000 (the “Investment Agreement”). Under the terms of the Investment Agreement, the Company agreed to pay the Purchaser the $50,000 proceeds plus a 50% return, or $25,000 (the “Investment Return”) within seven (7) months from the date of the Investment Agreement. The Investment Return is being recognized as interest expense over the seven months. In addition, the Company agreed to issue to the Purchaser 1,000,000 warrants to purchase common stock of the Company at an exercise price of $0.01 per share, exercisable for a period of five (5) years. The warrants were valued using the Black Scholes Merton model, resulting in a fair value of $9,000. The key valuation assumptions used consist, in part, of the price of the Company’s common stock of $0.009 at issuance date; a risk-free interest rate of 2.60% and expected volatility of the Company’s common stock, of 234.58%. Due to the short-term nature of the Investment Agreement and the insignificant amount, the warrant fair value was immediately expensed as a financing cost. As of the issuance date of these financial statements, the Investment Return has not been paid to the Purchaser, and $75,000 is outstanding. On May 1, 2018, the Company entered into a $36,000 promissory note with an individual with $5,000 original issue discount for net proceeds of $31,000. As of the issuance date of these financial statements, the note remains outstanding. On May 15, 2018, the Company entered into an Investment Return Purchase Agreement with an accredited investor (the “Purchaser”) for proceeds of $200,000 (the “Investment Agreement”). Under the terms of the Investment Agreement, the Company agreed to pay the Purchaser a 10% return, or $20,000 (the “Investment Return”) within three (3) months from the date of the Investment Agreement. Such Investment Return shall be paid earlier if the Company secures funding totaling $500,000 within 90 days from the date of the Investment Agreement. In addition, the Company agreed to issue to the Purchaser 2,000,000 warrants to purchase common stock of the Company at an exercise price of $0.01 per share, exercisable for a period of three (3) years. As of the issuance date of these financial statements, the Investment Agreement remains outstanding. On May 31, 2018, the Company entered into a $300,000 non-convertible note with an accredited investor with $150,000 original issue discount for net proceeds of $150,000. As part of the note agreement, the Company also agreed to issue the investor 5,000,000 warrants at an exercise price of $0.01. As of the issuance date of these financial statements, the note remains outstanding. On October 19, 2018 the company entered into an Equity Purchase Agreement with Peak One Opportunity Fund, L.P., the investor. Terms of the agreement provide that from time to time the company will sell and the investor will purchase up to $5,000,000 of the Company’s Common Stock. The company has issued 7,500,000 shares of the company’s stock as a commitment fee. On November 2, 2018, The Company entered into a convertible promissory note arrangement with Actus Fund, LLC in the principal amount of $90,000. The principal amount of the note with interest at 12% is due on July 2, 2019. The note is convertible into shares of The Company’s common stock. The conversion price shall equal the lessor of (i) Current Market price or (ii) Variable Market price as defined as Market Price less a 50% discount price. In addition, the Company agreed to issue to the Purchaser 2,000,000 warrants to purchase common stock of the Company at an exercise price of $0.0069 per share, exercisable for a period of five (5) years. On May 15, 2019 Auctus was paid $140,000 and issued 20,000 shares of stock at a 50% discount to settle the note. On December 19, 2018, The Company and Adar Alef, LLC entered into a security purchase agreement for four 8% Convertible Notes in the aggregate principal of $105,000 with all four notes being in the amount of $26, 500 each. The notes shall contain a 5% OID such that the purchase price shall be $25,000. The notes are convertible into shares of common stock of The Company. Note 1 was issued on December 19, 2018 and remains outstanding as of the issuance date of these financial statements. The remaining notes may be issued in 2019. On January 21, 2019 the Company entered into a Convertible Promissory Note with Crown Bridge Partners, LLC., in the principal amount of $75,000. The note carries original issue discount of $7,500 The Principal amount with interest at 12% will be due in twelve months from the advance. The Principal amount will be advanced in Tranches of $25,000 each. The note is convertible into shares of The Company’s common stock. The conversion price shall equal the lessor of (i) Current Market price or (ii) Variable Market price as defined as Market Price less a 45% discount price. In addition, the Company agreed to issue to Crown Bridge Partners 3,750,000 warrants to purchase common stock of the Company at an exercise price of $0.01 per share, exercisable for a period of five (5) years. As of the issuance date of these financial statements, $25,000 has been received and remains outstanding. On January 31, 2019, the Company increased its authorized common shares to 2,000,000,000. On February 11, 2019, the Company entered into an agreement for the purchase of common stock with Mared Management LLC. Under the terms of the agreement the purchaser purchased 25,000,000 shares of common stock for $250,000. The purchaser also received warrants to purchase 6,250,000 shares of GDSI common stock at $.01/share. Warrants will have a three-year term to exercise. On February 26, 2019, the Company entered into a 10% Convertible Promissory Note with Tangiers Global, LLC Partners, LLC., in the principal amount of $55,000 due on February 26, 2020. The note is convertible into shares of The Company’s common stock. The conversion price shall equal 55% of the lowest trading price of the Company’s common stock during the 20 consecutive trading days prior to the date on which the holder elects to convert part of all of the note. As of the issuance date of these financial statements, the note remains outstanding. On March 7, 2019, The Company and Power Up Lending Group entered into a security purchase agreement for a 10% Convertible Note in the aggregate principal of $58,000 due on March 7, 2020. The note is convertible into shares of common stock of The Company. The conversion price is equal to the Variable Conversion price which is defined as 61% of the Market Price for the lowest two trading dates during a fifteen-day trading period ending on the latest complete trading date prior to the Conversion date. As of the issuance date of these financial statements, the note remains outstanding. On May 10, 2019, The Company and GHS Investments, LLC. entered into a security purchase agreement for a 10% Convertible Note in the aggregate principal of $335,000 due on February 10, 2020. The note carries original issue discount of $35,000. The note is convertible into shares of common stock of the Company. The “Conversion Price” shall mean 60% multiplied by the Market Price (as defined herein), representing a discount rate of 40%. “Market Price” means the lowest Traded Price for the Common Stock during the twenty (20) Trading Day period ending on the latest complete Trading Day prior to the Conversion Date. The Company is required to maintain a common share reserve of not less than three times the number of shares that is actually issuable upon full conversion of the note. The purchaser will also receive warrants to purchase 5,000,000 shares of GDSI common stock at $.01 share. Warrants will have a three-year term to exercise. The Convertible Note is personally guaranteed by William Delgado, CEO. As of the issuance date of these financial statements, the note remains outstanding. On March 1, 2019, the Company entered into a purchase agreement with HarmAlarm, a company specializing in patented Aviation Technology. The Company will issue 5,200,000 shares of its common stock in exchange for the assets of HarmAlarm. Additionally, the Company will pay 49.1% of any profits generated subsequently by the assets to the former owner of HarmAlarm. As of the date of these financial statements, the shares have not been issued and no assets have been received by the Company. On March 1, 2019, the Company entered into a consulting agreement with the former owner of HarmAlarm. The agreement commenced on March 1, 2019 and shall continue for a period of (36) months. The agreement may only be terminated by either incapacitation or death of consultant or for cause with ten (10) days written notice. During the term of the agreement consultant will be paid at a rate of $5,000 per month. From January 1, 2016 to December 31, 2018, the Company issued 49,094,243 shares of common stock as follows: Grant Date Recipient Number of Shares Purpose of Issuance Grant Date Value Proceeds Received February 9, 2018 Accredited Investor 4,320,000 Purchase Agreement 0.0120 $12,096 February 9, 2018 Consultant 333,334 Services 0.0120 N/A February 9, 2018 Consultant 500,000 Services 0.0120 N/A February 9, 2018 Accredited Investor 9,034,091 Debt Conversion 0.0120 N/A February 21, 2018 Consultant 5,000,000 Services 0.0115 N/A March 5, 2018 Accredited Investor 181,818 Purchase Agreement 0.0125 $2,000 March 13, 2018 Consultant 5,000,000 Services 0.0120 N/A March 13, 2018 Consultant 5,000,000 Services 0.0120 N/A March 13, 2018 Related Party 5,000,000 Services 0.0120 N/A March 13, 2018 Related Party 4,000,000 Services 0.0120 N/A July 5, 2018 Accredited Investor 1,330,000 Purchase Agreement 0.0096 $6,650 July 13, 2018 Accredited Investor 1,000,000 Purchase Agreement 0.0095 $5,000 July 27, 2018 Legal 895,000 Services 0.0087 N/A October 19, 2018 Accredited Investor 7,500,000 Commitment Fee 0.0073 N/A From January 1, 2019 to May 22, 2019, the Company entered into the following Stock Purchase Agreements. Stock will be issued to the investors in the second quarter of 2019. Grant Date Recipient Number of Shares Purpose of Issuance Grant Date Value Proceeds Received February 11, 2019 Accredited Investor 25,000,000 Purchase Agreement 0.0240 $250,000 May 6, 2019 Accredited Investor 888,800 Purchase Agreement 0.0125 $8,888 May 6, 2019 Accredited Investor 625,000 Purchase Agreement 0.0125 $6,250 May 6, 2019 Accredited Investor 2,000,000 Purchase Agreement 0.0125 $20,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Going Concern	The accompanying financial statements have been prepared assuming we will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. We have sustained losses and experienced negative cash flows from operations since inception, and for the year ended December 31, 2015 we incurred a net loss of $2,689,331 and used net cash of $767,390 to fund operating activities. At December 31, 2015, we had cash and cash equivalents of $2,944, an accumulated deficit of $31,667,385, a working capital deficit of $964,987 and stockholders’ deficit of $957,651. We have funded our activities to date almost exclusively from equity and debt financings. For a more complete discussion, please refer to Note 17, subsequent events. Our cash position is critically deficient, and payments essential to our ability to operate are not being made in the ordinary course. Failure to raise capital in the coming days to fund our operations and failure to generate positive cash flow to fund such operations in the future will have a material adverse effect on our financial condition. These factors raise substantial doubt about our ability to continue as a going concern. We are in default under the terms of our loan agreements, as more fully discussed in Note 8. We need to raise additional funds immediately and continue to raise funds until we begin to generate sufficient cash from operations, and we may not be able to obtain the necessary financing on acceptable terms, or at all. We will continue to require substantial funds to continue development of our core business. Management’s plans in order to meet our operating cash flow requirements include financing activities such as private placements of common stock, and issuances of debt and convertible debt instruments, and the establishment of strategic relationships which we expect will lead to the generation of additional revenue or acquisition opportunities. While we believe that we will be successful in obtaining the necessary financing to fund our operations, there are no assurances that such additional funding will be achieved or that we will succeed in our future operations. On February 2, 2018, we announced that we had secured $1.2 million in a non-convertible financing from a New York-based institution. Our independent registered public accounting firm has expressed substantial doubt about our ability to continue as a going concern as a result of our history of net losses. Our ability to achieve and maintain profitability and positive cash flow is dependent upon our ability to successfully execute the plans to pursue acquisitions, and raise the funds necessary to complete such acquisitions. The outcome of these matters cannot be predicted at this time. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.
Principles of Consolidation	The accompanying consolidated financial statements include the accounts of the Company and our wholly owned subsidiaries, NACSV, GDSI Florida, LLC and Global Digital Solutions, LLC, dba GDSI International. All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles, or GAAP in the United States of America, or U.S., requires management to make certain estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Although these estimates are based on the knowledge of current events and actions we may undertake in the future, they may ultimately differ from actual results. Included in these estimates are assumptions used in; (i) determining the lives of long-lived assets; (ii) Black-Scholes-Merton, or BSM, valuation models used to estimate the fair value of stock-based compensation and warrants; (iii) determining the value of a promissory note with an embedded convertible option; (iv) the amount of beneficial conversion feature of convertible debt; (v) the liability for estimated contingent consideration payable and (vi) determining valuation allowances for deferred tax assets, among other items.
Revenue Recognition	The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the customer; (3) the amount paid by the customer is fixed or determinable; and (4) the collection of each amount is probable. The Company records revenue when it is realizable and earned upon shipment of the finished products or when the service has been provided.
Advertising	All advertising costs are expensed as incurred.
Provision for Income Taxes	Income taxes are calculated based upon the asset and liability method of accounting. Deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end. A valuation allowance is recorded against deferred tax assets if management does not believe the Company has met the “more likely than not” standard to allow for recognition of such an asset. In addition, realization of an uncertain income tax position must be estimated as “more likely than not” (i.e., greater than 50% likelihood of receiving a benefit) before it can be recognized in the financial statements .
Cash and Cash Equivalents	We consider all highly liquid investments with original maturities of three months or less to be cash equivalents.
Accounts Receivable	We record accounts receivable at the invoiced amount and we do not charge interest. We maintain an allowance for doubtful accounts to reserve for potentially uncollectible receivables. We review the accounts receivable by customers which are past due to identify specific customers with known disputes or collectability issues. In determining the amount of the reserve, we make judgments about the creditworthiness of significant customers based on ongoing credit evaluations. Allowance for doubtful accounts was $15,085 at December 31, 2014. We did not have an allowance for doubtful accounts at December 31, 2015, due to a significant decrease in accounts receivable.
Prepaid Expenses	Prepaid expenses consist primarily of prepaid insurance totaling $99,111 and $81,499 at December 31, 2015 and 2014, respectively, which is amortized on a straight-line basis over the policy period.
Fair Value of Financial Instruments	The carrying value of cash, accounts receivable, other receivables, accounts payable and accrued expenses approximate their fair values based on the short-term maturity of these instruments. The carrying amounts of debt were also estimated to approximate fair value. The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement. The three levels of the fair value hierarchy defined by ASC 820 are as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable, either directly or indirectly. ● Level 3 – Significant unobservable inputs that cannot be corroborated by market data.
Convertible Notes with Conversion Options	We have entered into convertible notes with related parties that contain conversion options, whereby the outstanding principal and accrued interest may be converted, by the holder, into shares of our common stock at a price which represented a 30% discount to the price of our common stock at the time of issuance. We measure the fair value of the notes at the time of issuance, which is the result of the share price conversion discount, and record the discount (beneficial conversion feature) as a reduction of debt. We then accrete the discount as interest expense utilizing the effective interest rate method over the life of the debt.
Derivative Financial Instruments	During the year ended December 31, 2015, we issued convertible notes payable to third parties, which contain variable conversion options allowing the holders to convert the notes payable into shares of our common stock at discounts ranging from 39% to 40%. Each of these notes is more fully described in Note 8 . We account for these conversion options embedded in the convertible notes payable to third parties in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC’) 815, “Derivatives and Hedging” Embedded Derivatives Derivative Liabilities Derivatives and Hedging – Contracts in Entity’s own Equity Change in Fair Value – Derivatives
Convertible Securities	Based upon ASC 815-15, we have adopted a sequencing approach regarding the application of ASC 815-40 to convertible securities issued subsequent to December 31, 2014. We will evaluate our contracts based upon the earliest issuance date. In the event partial reclassification of contracts subject to ASC 815-40-25 is necessary, due to our inability to demonstrate we have sufficient shares authorized and unissued, shares will be allocated on the basis of issuance date, with the earliest issuance date receiving first allocation of shares. If a reclassification of an instrument were required, it would result in the instrument issued latest being reclassified first.
Earnings (Loss) Per Share ("EPS")	Basic EPS is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding. Diluted EPS includes the effect from potential issuance of common stock, such as stock issuable pursuant to the exercise of stock options and warrants and the assumed conversion of convertible notes. The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive: Year ended December 31, 2015 2014 Convertible notes and accrued interest 48,513,147 766,666 Stock options 16,100,000 5,840,000 Warrants 2,500,000 4,250,000 Vested but unissued restricted stock awards 375,000 2,187,503 Restricted stock units 1,000,000 - Price protection - 1,854,838 Potentially dilutive securities 68,488,147 14,899,007
Stock Based Compensation	We adopted the fair value recognition provisions of ASC 718, "Compensation – Stock Compensation”. Under the fair value recognition provisions, we are required to measure the cost of employee services received in exchange for share-based compensation measured at the grant date fair value of the award. The Company’s accounting policy for equity instruments issued to advisors, consultants and vendors in exchange for goods and services follows the provisions of FASB ASC 505-50 .
Contingent Consideration for Business Acquisitions	Acquisitions may include contingent consideration payments based on future financial measures of an acquired company. Contingent consideration is required to be recognized at fair value as of the acquisition date. We estimate the fair value of these liabilities based on financial projections of the acquired companies and estimated probabilities of achievement. At each reporting date, the contingent consideration obligation is revalued to its estimated fair value and changes in fair value subsequent to the acquisition are reflected in income or expense in the consolidated statements of operations, and could cause a material impact to our operating results. Changes in the fair value of contingent consideration obligations may result from changes in discount periods and rates, changes in the timing and amount of revenue and/or earnings estimates and changes in probability assumptions with respect to the likelihood of achieving the various earn-out criteria
Property and Equipment	Property and equipment is recorded at cost. Depreciation is computed using straight-line and accelerated methods over the estimated useful lives of the related assets. Expenditures that enhance the useful lives of the assets are capitalized and depreciated. Maintenance and repairs are expensed as incurred. When properties are retired or otherwise disposed of, related costs and related accumulated depreciation are removed from the accounts. A provision for depreciation of property and equipment is made on a basis considered adequate to amortize the related costs (net of salvage value) over their estimated useful lives using the straight-line method. Estimated useful lives are principally as follows: vehicles, 5 years; furniture and fixtures and office equipment, 5-10 years; leasehold improvements, term of lease or 15 years, whichever is less; machinery and equipment 5-10 years.
Goodwill and Intangible Assets	Goodwill represents the excess of purchase price over the fair value assigned to the net assets acquired in business combinations. Goodwill is allocated to reporting units as of the acquisition date for the purpose of goodwill impairment testing. Currently, we operate in only one reporting unit. Our goodwill arose from our acquisition of NACSV in June 2014, as more fully discussed in Note 3. Intangible assets deemed to have an indefinite life such as goodwill are not amortized, but instead are reviewed at least annually for impairment. Intangible assets with finite lives are amortized over their estimated useful lives. As of December 31, 2015 and 2014, other than goodwill in 2014, we had no intangible assets with indefinite lives. We tested our goodwill for impairment during the fourth quarter of 2014 as a part of our annual business planning cycle. Goodwill is also tested between testing dates if an impairment condition or event is determined to have occurred. As a result of our annual assessment in 2014, we determined that the implied value of our existing goodwill was nil and, therefore, we recorded a $1,156,192 goodwill impairment charge in the fourth quarter of 2014. In performing our assessment, we placed emphasis on the estimated future cash flows from NACSV’s operations, which had declined from our initial expectations in part due to recent changes in its senior management, changes in the customer base, and the reduction in the existing backlog of customer orders. We based our valuation on the income valuation approach using a discounted cash flow model. At December 31, 2014, we had one other intangible asset consisting of customer relationships, which arose from our acquisition of NACSV and was being amortized over its expected economic life of five years. The life was determined based upon the expected use of the asset, and other contractual provisions associated with the asset, the estimated average life of NACSV’s products, the stability of the industry, and other factors deemed appropriate. We continually evaluated whether events or circumstances occurred that indicated the remaining estimated useful life of our customer relationships asset may warrant revision or that the remaining balance of such asset may not be recoverable. We used an estimate of the related discounted cash flows over the remaining life of the asset in measuring whether the asset is recoverable. Based on our valuation during the annual assessment of 2014, we determined that the value of the customer relationships was fully impaired, as more fully discussed in Note 5. See Note 5 for more information regarding goodwill and intangible assets.
Deferred Financing Costs	Costs incurred in connection with obtaining financing are deferred and classified as a discount to the related loan and amortized on a straight-line basis over the term of the related loan. The amortization of deferred financing costs is included in finance charges. The Company recognized $397,859 and $0 of expense related to the amortization of deferred financing costs during the years ended December 31, 2015 and 2014, respectively.
Inventory	Inventory at December 31, 2014 consists of the in-progress mobile command units and is stated at the lower of cost (first-in, first-out) or market. We did not have any inventory at December 31, 2015. We order inventory/components upon receipt of a signed purchase order from a customer. December 31, 2015 2014 Trailer Inventory $ - $ 187,881 Work-in-process - 57,877 Less: Reserve for inventory loss - (187,881 ) Total $ - $ 57,877
Convertible Instruments	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with accounting standards for “Accounting for Derivative Instruments and Hedging Activities.” Accounting standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Original issue discounts (“OID”) under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
Reclassifications	Certain reclassifications have been made to conform the prior period data to the current presentations.
Recent Accounting Pronouncements	In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers: Topic 606, In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs In April 2015, the FASB issued ASU No. 2015-05, Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement . In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes . In February 2016, the FASB issued ASU No. 2016-02, Leases .

RESTATEMENT OF PREVIOUSLY REP_2

RESTATEMENT OF PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Changes and Error Corrections [Abstract]
Restatement of previously reported consolidated financial statements	Balance Sheet 12/31/2014 Assets As Reported(1) Adjustments Restated Current Assets Cash and cash equivalents $ 160,102 $ - $ 160,102 Accounts receivable, net 302,400 (300,000 ) 2,400 Inventory 226,897 (169,020 ) 57,877 Prepaid expenses 81,498 - 81,498 Total current assets 770,897 (469,020 ) 301,877 Property and equipment, net 9,040 - 9,040 Intangible assets 596,471 (596,471 ) - Deposits 2,882 - 2,882 Total assets $ 1,379,290 $ (1,065,491 ) $ 313,799 Liabilities and Shareholders' Deficiency Current Liabilities Accounts payable 281,726 - $ 281,726 Accrued expenses 197,578 - 197,578 Notes payable 58,258 - 58,258 discount 40,707 - 40,707 Total current liabilities 578,269 (1 ) 578,269 - Contingent liability 648,615 (1 ) 648,615 Total Liabilities $ 1,226,884 $ - $ 1,226,884 - Commitments and Contingencies (Note 10) Shareholders' deficiency Common stock, $0.001 par value, 450,000,000 shares authorized 108,291,855 shares issued and outstanding $ 108,292 $ - $ 108,292 Additional paid-in capital 28,559,677 (603,000 ) 27,956,677 Accumulated deficit (28,515,563 ) (462,491 ) (28,978,054 ) Total shareholders' deficiency 152,406 (1,065,491 ) (913,085 ) Total liabilities and shareholders' deficiency $ 1,379,290 (1,065,491 ) $ 313,799 Statement of Operations 12/31/2014 As Reported (1) Adjustments Restated Revenue $ 695,022 $ (300,000) $ 395,022 Cost of revenue 662,307 169,020 831,327 Gross profit (loss) 32,715 (469,020) (436,305) Operating expenses Selling, general and administrative expenses 10,929,618 (603,000) 10,326,618 Goodwill impairment loss - 1,156,192 1,156,192 Loss on impairment of intangible assets - 596,471 596,471 Total operating expenses 10,929,618 1,149,663 12,079,281 Operating loss before other expense (income) (10,896,903) (1,618,683) (12,515,586) Other expense (income) Goodwill impairment loss 1,156,192 (1,156,192) - Gain on extinguishment of debt (387,642) - (387,642) Loss on disposal of fixed assets 12,500 - 12,500 Interest income (43,182) - (43,182) Interest expense 19,585 - 19,585 Total other expense (income) 757,453 (1,156,192) (398,739) Loss from continuing operations before provision for income taxes (11,654,356) (462,491) (12,116,847) Provision for income taxes - - - Loss from continuing operations (11,654,356) (462,491) (12,116,847) Loss from discontinued operations (2,832) 1 (2,831) Net loss $ (11,657,188) $ (462,490) $ (12,119,678) Loss per share - basic: Loss from continuing operations $ (0.11) $ (0.01) $ (0.12) Loss from discontinued operations $ - $ - $ - Net loss $ (0.11) $ (0.01) $ (0.12) Weighted average shares outstanding - basic 101,755,501 - 101,755,501 Statement of Cash Flows 12/31/2014 As Reported (1) Adjustments Restated Operating activities Net loss $ (11,657,188) $ (462,490) $ (12,119,678) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 80,694 - 80,694 Amortization of debt discount 65,572 (65,572) - Gain on extinguishment of debt (387,642) - (387,642) Loss on disposal of assets 12,500 - 12,500 Loss on writedown of inventory - 169,020 169,020 Goodwill impairment loss 1,156,192 - 1,156,192 Intangible impairment loss - 596,471 596,471 Stock-based compensation 7,687,566 (603,000) 7,084,566 Common stock and warrants issued in payment of services 1,009,168 - 1,009,168 Stock issued for acquisition expenses 664,000 - 664,000 Provision for doubtful accounts - 104,085 104,085 Convertible debt discount amortization 2,011 (2,011) - Non-cash interest expense 11,696 2,009 13,705 Changes in operating assets and liabilities: Accounts Receivable 68,081 195,915 263,996 Prepaid expenses 66,561 - 66,561 Inventory (256,991) 207,199 (49,792) Deposits - (2,684) (2,684) Costs in excess of billings 570,787 - 570,787 Accounts payable 151,193 (71,447) 79,746 Accrued expenses - 29,954 29,954 Billings in excess of costs 13,631 (27,262) (13,631) Contingent liability - (48,092) (48,092) Unidentified variance (1) 34,129 (34,129) - Net cash used in operating activities (708,040) (12,034) (720,074) Investing activities: Proceeds from notes receivable 1,465,874 - 1,465,874 Payment for NACSV, net of cash acquired (864,575) 864,575 - Payments for acquisition - (1,000,000) (1,000,000) Proceeds from acquisition - 135,425 135,425 Deposits (2,684) 2,684 - Net cash provided by investing activities 598,615 2,684 601,299 Cash flows from financing activities: Proceeds from notes payable 162,242 (66,000) 96,242 Repayments of notes payable (376,939) 9,350 (367,589) Proceeds from convertible notes payable - 66,000 66,000 Repayments of convertible notes payable (150,000) - (150,000) Proceeds from stock subscription receivable 125,000 - 125,000 Net cash used in financing activities (239,697) 9,350 (230,347) Net decrease in cash (349,122) - (349,122) Cash at beginning of year 509,224 - 509,224 Cash at end of year $ 160,102 $ - $ 160,102 Supplemental Disclosure of Cash Flow Information Cash paid during the year for: Interest $ 5,878 $ (5,878) $ - Taxes $ - $ - $ - Supplemental Disclosure Of Non-Cash Investing And Financing Activities Common stock issued in the acquisition of NACSV $ 1,081,945 $ - $ 1,081,945 Assets and liabilities assumed in acquisition of NACSV Accounts receivable, net $ - $ 370,481 $ 370,481 Prepaid expenses $ - $ 26,004 $ 26,004 Inventory $ - $ 73,140 $ 73,140 Property and equipment, net $ - $ 68,157 $ 68,157 Costs in excess of billings $ - $ 570,787 $ 570,787 Goodwill $ - $ 825,132 $ 825,132 Accounts payable $ - $ 35,724 $ 35,724 Accrued expenses $ - $ 2,087 $ 2,087 Billings in excess of costs $ - $ 13,631 $ 13,631 Notes payable $ - $ 304,605 $ 304,605 Contingent liability $ - $ 696,706 $ 696,706 (1) The Company did not have access to the prior auditors' workpapers and there were several mathematical errors in the 2014 financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Securities excluded from the diluted per share calculation	Year ended December 31, 2015 2014 Convertible notes and accrued interest 48,513,147 766,666 Stock options 16,100,000 5,840,000 Warrants 2,500,000 4,250,000 Vested but unissued restricted stock awards 375,000 2,187,503 Restricted stock units 1,000,000 - Price protection - 1,854,838 Potentially dilutive securities 68,488,147 14,899,007
Inventory	December 31, 2015 2014 Trailer Inventory $ - $ 187,881 Work-in-process - 57,877 Less: Reserve for inventory loss - (187,881 ) Total $ - $ 57,877

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Purchase price allocation	Cash and cash equivalents $ 135,425 Accounts receivable, net 370,481 Inventory 73,140 Prepaid Expenses 26,004 Costs in excess of billings 570,787 Property and equipment, net 68,157 Customer relationships 668,940 Goodwill 1,156,192 Total assets acquired 3,069,126 Accounts payable and accrued liabilities 37,811 Notes payable 304,605 Billings in excess of costs 13,631 Total liabilities assumed 356,047 Total purchase price $ 2,713,079
Pro forma information	2014 (Unaudited) Revenues $ 2,658,798 Net loss from continuing operations $ (11,255,057 ) Net loss per share from continuing operations $ (0.11 )

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventory	December 31, 2015 2014 Trailer Inventory $ - $ 187,881 Work-in-process - 57,877 Less: Reserve for inventory loss - (187,881 ) Total $ - $ 57,877

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	December 31, 2014 Beginning balance $ - Acquired goodwill (see Note 3) 1,156,192 Goodwill impairment loss (1,156,192 ) Ending balance $ -

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrued expenses	Year ended December 31, 2015 2014 Accrued compensation to executive officers and employees $ 151,565 $ 155,485 Accrued professional fees 28,592 42,091 Accrued Interest 17,143 - Total accrued expenses $ 197,300 $ 197,576

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Activity of Level 3 liabilities	Embedded Derivative Liabilities of Convertible Notes Contingent Consideration Balance at December 31, 2014 $ - $ 648,614 Initial fair value of embedded derivative liabilities of convertible notes payable issued during 2015 1,068,109 - Change in fair value (798,029 ) - Decrease in amount owed to Dekle per EPA Potter County Sale - (648,614 ) Balance at December 31, 2015 $ 270,080 $ -

NOTE PAYABLE (Tables)

NOTE PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Payable [Abstract]
Convertible notes payable	December 31, 2015 Convertible note payable for $78,750 to LG Capital Funding, LLC (“LG Capital”) dated January 16, 2015, due January 16, 2016, of which $38,829 was repaid by conversion as of December 31, 2015, bearing interest at the rate of 8% per annum. Note may be converted by LG Capital into shares of our common stock at a conversion price equal to a 40% discount of the lowest closing bid price for 20 prior trading days including the notice of conversion date. (1)(2)(3) $ 39,921 Convertible note payable for $250,000 to JMJ Financial (“JMJ”) of which $82,500 was deemed funded on January 28, 2015 and $27,500 was deemed funded on April 20, 2015, of which $40,930 was repaid by conversion as of December 31, 2015. The note was issued with an original issue discount of 10% of amounts funded. The principal amount matures 24 months from the date of each funding, had a one-time 12% interest charge as it was not repaid within 90 days of the effective date, and is convertible at any time at the option of JMJ into shares of our common stock at the lesser of $0.075 per share or 60% of the average of the trade price in the 25 trading days prior to conversion. JMJ has the option to finance additional amounts up to the balance of the $250,000 during the term of the note. (1) (2)(4) $ 69,070 Total convertible notes payable with embedded derivative liability $ 108,991 (1) The embedded derivative liability associated with the conversion option of the note was bifurcated from the note and recorded at its fair value on the date of issuance and at each reporting date. (2) Note was due on January 16, 2016. We have not yet repaid this note and it is, therefore, in default. We have also not maintained the required number of shares of our common stock in reserve for this note as more fully discussed below. (3) On December 12, 2017, LG Capital Funding, LLC and the Company entered into a Convertible Note Redemption Agreement to pay back the balance owed as further discussed below. (4) On December 13, 2017, JMJ Financial and the Company entered into a Repayment Agreement to pay back the balance owed as further discussed below.
Due to factor	December 31, 2015 Factoring agreement with Power Up Lending Group, Ltd. (“Power Up”) dated October 1, 2015, purchase price was $59,000. Company agreed to transfer all NACSV future receipts, accounts, contract rights, etc. arising from accounts receivable or other third party payors at the specified percentage of 24% until such time as $76,700 is paid in full. A daily repayment amount of $457 is required to be made and is credited against the specified percentage due. As of December 31, 2015, we paid $21,458 of the daily specified repayments and we had not made $9,588 of payments that were due. At December 31, 2015, $8,112 of deferred financing costs related to this agreement is classified as a discount. (1) (2) (3) $ 55,242 Factoring agreement with Power Up dated October 23, 2015, purchase price was $50,000. Company agreed to transfer all NACSV future receipts, accounts, contract rights, etc. arising from accounts receivable or other third party payors at the specified percentage of 24% until such time as $69,000 is paid in full. A daily repayment amount of $548 is required to be made and is credited against the specified percentage due. As of December 31, 2015, we paid $16,976 of the daily specified repayments and we had not made $10,952 of payments that were due. At December 31, 2015, $8,048 of deferred financing costs related to this agreement is classified as a discount. (2) (3) $ 52,024 Total due to factor $ 107,266 (1) We used the purchase price proceeds to satisfy in full the obligations under two convertible notes payable with embedded derivative liabilities. (2) The agreement contains certain protections against default, including prohibiting NACSV from changing its arrangement with its bank in any way that is adverse to Power Up and NACSV interrupting the operation of its business, among others. Events of default include: (i) the violation of any term or covenant under the agreement, (ii) the failure of NACSV to pay its debts when due and (iii) the transfer or sale of all or substantially all of NACSV’s asset, amount others. (3) We are currently in default under the terms of the two factoring agreements as we have not made the specified daily repayment amounts aggregating $20,540 and $107,266 as of December 31, 2015. At December 31, 2015, we have not accrued any penalties or interest that might be due as a result of the defaults. The default was settled on September 13, 2017, and the judgement paid in full as of May 15, 2018. See Note 10.
Convertible notes payable to related parties	December 31, 2014 Convertible note payable to an entity controlled by our Chairman and CEO, bore interest at 8% per annum, due December 8, 2016. After June 6, 2015, at the option of the holder, principal plus accrued interest was convertible into shares of our common stock at $0.09 per share. The note was fully repaid in cash during 2015 $ 37,500 Convertible note payable to our former Chief Financial Officer (“CFO”), bore interest at 8% per annum, due December 8, 2016. After June 6, 2015, at the option of the holder, principal plus accrued interest was convertible into shares of our common stock at $0.09 per share. The note was fully repaid in cash during 2015. (1) 31,500 69,000 Add: Accrued interest 363 Less: Unamortized debt discount (28,656 ) Convertible notes payable to related parties $ 40,707 (1) We used the purchase price proceeds to satisfy in full the obligations under two convertible notes payable with embedded derivative liabilities.

SUPPLEMENTAL DISCLOSURE OF NO_2

SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Non-cash investing and financing activities	For the Years Ended December 31, 2015 2014 Common stock issued in the acquisition of NACSV $ - $ 1,081,945 Assets and liabilities assumed in acquisition of NACSV Accounts receivable, net $ - $ 370,481 Prepaid expenses $ - $ 26,004 Inventory $ - $ 73,140 Property and equipment, net $ - $ 68,157 Costs in excess of billings $ - $ 570,787 Goodwill $ - $ 825,132 Accounts payable $ - $ 35,724 Accrued expenses $ - $ 2,087 Billings in excess of costs $ - $ 13,631 Notes payable $ - $ 304,605 Contingent liability $ - $ 696,706

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2015
Shareholders' Deficiency
Issuance of warrants	Class of Warrant Issued in connection with or for Number Outstanding Exercise Price Date of Issue Date Vest Date of Expiration A-2 Services 1,000,000 $ 0.15 May, 2013 May, 2014 May, 2018 A-3 Services 500,000 $ 0.50 June, 2013 June, 2014 June, 2018 A-4 Services 1,000,000 $ 1.00 October, 2013 October, 2013 October, 2016
Outstanding and exercisable warrants	Outstanding Exercisable Range of Exercise Prices Weighted Average Number Outstanding at 12/31/15 Outstanding Remaining Contractual Life (in yrs.) Weighted Average Exercise Price Number Exercisable at 12/31/15 Weighted Average Exercise Price $ 0.15 1,000,000 2.3 $ 0.15 1,000,000 $ 0.15 $ 0.50 500,000 2.5 $ 0.50 500,000 $ 0.50 $ 1.00 1,000,000 .8 $ 1.00 1,000,000 $ 1.00 $ 0.56 2,500,000 1.90 $ 0.37 2,500,000 $ 0.56
Valuation of warrants	Warrant Fair Value Dividend Yield Volatility Contractual Lives (Yrs.) Risk-Free Rate A-2 $ 300,000 0.00 % 593.00 % 5.0 0.84 % A-3 $ 250,000 0.00 % 598.12 % 5.0 1.20 % A-4 $ 800,000 0.00 % 647.97 % 3.0 0.64 %
Stock-based compensation expense	2015 2014 Fair value expense of stock option grants $ 314,143 $ 3,536,557 Fair value expense of restricted stock unit grants 51,520 785,452 Fair value expense of restricted stock grants 422,352 2,762,559 $ 788,015 $ 7,084,566
Stock option activity	Number of Options Weighted Average Exercise Price per Share Average Remaining Terms in Years Aggregate Intrinsic Value at Date of Grant Outstanding December 31, 2014 4,840,000 $ 0.63 9.2 - Options granted 12,150,000 0.11 9.8 - Options exercised - - Options forfeited (1,890,000 ) (0.62 ) (9.1 ) - Outstanding December 31, 2015 15,100,000 0.55 9.5 - Exercisable at December 31 2015 13,116,668 $ 0.6 9.5 -
Unvested restricted stock units	Number Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Nonvested at December 31, 2014 - - - Issued 13,000,000 $ 0.28 $ 0.00 Vested - - - Forfeited (12,000,000 ) (0.30 ) - Nonvested at December 31, 2015 1,000,000 $ (0.10 ) $ 0.00
Restricted stock grants awarded to advisors	December 31, 2015 Name Date of Grant Number of Shares Vest from Vest To Vested Unvested Forfeited Edwin J. Wang 4/17/13 1,250,000 4/30/13 3/31/14 1,250,000 - - 4/17/13 1,250,000 2/28/14 1/31/15 1,250,000 - - 2/4/14 1,500,000 2/4/14 1/31/15 1,500,000 - - Jennifer S. Carroll 4/17/13 1,250,000 4/30/13 3/31/14 1,250,000 - - 4/17/13 1,250,000 2/28/14 1/31/15 1,250,000 - - Mathew Kelley 4/17/13 1,250,000 4/30/13 3/31/14 1,250,000 - - 4/17/13 1,250,000 2/28/14 1/31/15 1,250,000 - - Scott Brown (1) 9/9/13 1,500,000 9/1/13 8/31/14 - - 1,500,000 Richard J. Feldman 4/30/14 500,000 4/30/14 3/30/15 500,000 - - 500,000 4/30/15 3/30/16 375,000 125,000 Thomas W. Janes (2) 5/7/14 500,000 5/7/14 4/30/14 - - 500,000 Gary Gray 3/7/15 1,000,000 3/7/15 5/30/15 1,000,000 Ross Trevino 3/7/15 500,000 3/7/15 5/30/15 500,000 13,500,000 11,375,000 125,000 2,000,000
Restricted stock grants outstanding	Number Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Nonvested at December 31, 2013 4,965,774 - 0 Granted 6,750,000 $ 0.33 Vested (8,653,274 ) Forfeited (2,000,000 ) Nonvested at December 31, 2014 1,062,500 0.45 $ 0 Granted 1,625,000 $ 0.04 Vested (2,562,500 ) (0.44 ) Forfeited - - - Nonvested at December 31, 2015 125,000 $ 0.46 $ 0

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Effective tax rate reconciliation	2015 2014 Federal statutory tax rate (34.0 )% (34.0 )% Permanent differences 6.0 4.3 % Valuation allowance 28.0 % 33.3 % Effective tax rate - -
Deferred tax assets	2015 2014 Deferred tax assets: Net operating loss carryforwards $ 3,559,000 $ 709,300 Accrued expenses 42,000 204,000 Stock based compensation 4,752,000 2,892,000 Amortization and depreciation 29,000 - Impairment of intangible assets 393,000 - Total deferred tax asset 8,775,000 3,805,300 Valuation allowance (8,775,000 ) 3,805,300 $ - $ -

CUSTOMER CONCENTRATIONS (Tables

CUSTOMER CONCENTRATIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Major customers	Year Ended December 31, 2015 Amount % of Total Revenue Customer 1 $ 350,000 55 Customer 2 $ 254,000 40 Year Ended December 31, 2014 Amount % of Total Revenue Customer 1 $ 161,994 41 Customer 2 $ 102,462 26 Customer 3 $ 48,087 12 Customer 4 $ 45,794 12

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Issuance of common stock	Grant Date Recipient Number of Shares Purpose of Issuance Grant Date Value Proceeds Received February 9, 2018 Accredited Investor 4,320,000 Purchase Agreement 0.0120 $12,096 February 9, 2018 Consultant 333,334 Services 0.0120 N/A February 9, 2018 Consultant 500,000 Services 0.0120 N/A February 9, 2018 Accredited Investor 9,034,091 Debt Conversion 0.0120 N/A February 21, 2018 Consultant 5,000,000 Services 0.0115 N/A March 5, 2018 Accredited Investor 181,818 Purchase Agreement 0.0125 $2,000 March 13, 2018 Consultant 5,000,000 Services 0.0120 N/A March 13, 2018 Consultant 5,000,000 Services 0.0120 N/A March 13, 2018 Related Party 5,000,000 Services 0.0120 N/A March 13, 2018 Related Party 4,000,000 Services 0.0120 N/A July 5, 2018 Accredited Investor 1,330,000 Purchase Agreement 0.0096 $6,650 July 13, 2018 Accredited Investor 1,000,000 Purchase Agreement 0.0095 $5,000 July 27, 2018 Legal 895,000 Services 0.0087 N/A October 19, 2018 Accredited Investor 7,500,000 Commitment Fee 0.0073 N/A Grant Date Recipient Number of Shares Purpose of Issuance Grant Date Value Proceeds Received February 11, 2019 Accredited Investor 25,000,000 Purchase Agreement 0.0240 $250,000 May 6, 2019 Accredited Investor 888,800 Purchase Agreement 0.0125 $8,888 May 6, 2019 Accredited Investor 625,000 Purchase Agreement 0.0125 $6,250 May 6, 2019 Accredited Investor 2,000,000 Purchase Agreement 0.0125 $20,000

RESTATEMENT OF PREVIOUSLY REP_3

RESTATEMENT OF PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 2,944	$ 160,102
Accounts receivable, net	4,261	2,400
Inventory	0	57,877
Prepaid expenses	99,111	81,499
Total current assets	106,316	301,878
Property and equipment, net	4,920	9,040
Intangible assets	0	0
Deposits	2,415	2,882
Total assets	113,651	313,799
Current Liabilities
Accounts payable	357,198	281,726
Accrued expenses	197,300	197,576
Notes payable	64,847	58,258
Discount	0	40,707
Total current liabilities	1,071,303	578,268
Contingent liability	0	648,614
Total liabilities	1,071,302	1,226,884
Commitments and Contingencies (Note 10)
Shareholders' Deficiency
Common stock	530,807	108,293
Additional paid-in capital	30,178,926	27,956,677
Accumulated deficit	(31,667,385)	(28,978,054)
Total shareholders' deficiency	(957,652)	(913,083)	$ 1,211,250
Total liabilities and shareholders' deficiency	$ 113,651	313,799
As Reported
Current Assets
Cash and cash equivalents		160,102
Accounts receivable, net		302,400
Inventory		226,897
Prepaid expenses		81,498
Total current assets		770,897
Property and equipment, net		9,040
Intangible assets		596,471
Deposits		2,882
Total assets		1,379,290
Current Liabilities
Accounts payable		281,726
Accrued expenses		197,578
Notes payable		58,258
Discount		40,707
Total current liabilities		578,269
Contingent liability		648,615
Total liabilities		1,226,884
Commitments and Contingencies (Note 10)
Shareholders' Deficiency
Common stock		108,292
Additional paid-in capital		28,559,677
Accumulated deficit		(28,515,563)
Total shareholders' deficiency		152,406
Total liabilities and shareholders' deficiency		1,379,290
Adjustments
Current Assets
Cash and cash equivalents		0
Accounts receivable, net		(300,000)
Inventory		(169,020)
Prepaid expenses		0
Total current assets		(469,020)
Property and equipment, net		0
Intangible assets		(596,471)
Deposits		0
Total assets		(1,065,491)
Current Liabilities
Accounts payable		0
Accrued expenses		0
Notes payable		0
Discount		0
Total current liabilities		(1)
Contingent liability		(1)
Total liabilities		0
Commitments and Contingencies (Note 10)
Shareholders' Deficiency
Common stock		0
Additional paid-in capital		(603,000)
Accumulated deficit		(462,491)
Total shareholders' deficiency		(1,065,491)
Total liabilities and shareholders' deficiency		$ (1,065,491)

RESTATEMENT OF PREVIOUSLY REP_4

RESTATEMENT OF PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenue	$ 641,578	$ 395,022
Cost of revenue	581,746	831,327
Gross profit	59,832	(436,305)
Operating expenses
Selling, general and administrative expenses	(1,796,506)	(10,326,618)
Goodwill impairment loss		1,156,192
Loss on impairment of intangible assets		596,471
Total operating expenses	1,796,506	12,079,281
Operating loss before other expense (income)	(1,736,674)	(12,515,586)
Other expense/(income)
Goodwill impairment loss	0	(1,156,192)
Gain on extinguishment of debt	0	(387,642)
Loss on disposal of fixed assets	0	12,500
Interest income	0	(43,182)
Interest expense - Conv. NP, RP	51,468	19,585
Total other expense (income)	952,657	(398,739)
Loss from operations before provision for income taxes	(2,689,331)	(12,116,847)
Provision for income taxes	0	0
Loss from operations	(2,689,331)	(12,116,847)
Loss from discontinued operations	0	(2,831)
Net loss	$ (2,689,331)	$ (12,119,678)
Loss per common share - basic:
Loss from continuing operations	$ (0.01)	$ (0.12)
Loss from discontinued operations	0	0
Net loss	$ (0.01)	$ (0.12)
Weighted average shares outstanding:
Basic	208,438,345	101,755,501
As Reported
Revenue		$ 695,022
Cost of revenue		662,307
Gross profit		32,715
Operating expenses
Selling, general and administrative expenses		10,929,618
Goodwill impairment loss		0
Loss on impairment of intangible assets		0
Total operating expenses		10,929,618
Operating loss before other expense (income)		(10,896,903)
Other expense/(income)
Goodwill impairment loss		1,156,192
Gain on extinguishment of debt		(387,642)
Loss on disposal of fixed assets		12,500
Interest income		(43,182)
Interest expense - Conv. NP, RP		19,585
Total other expense (income)		757,453
Loss from operations before provision for income taxes		(11,654,356)
Provision for income taxes		0
Loss from operations		(11,654,356)
Loss from discontinued operations		(2,832)
Net loss		$ (11,657,188)
Loss per common share - basic:
Loss from continuing operations		$ (0.11)
Loss from discontinued operations		0
Net loss		$ (0.11)
Weighted average shares outstanding:
Basic		101,755,501
Adjustments
Revenue		$ (300,000)
Cost of revenue		169,020
Gross profit		(469,020)
Operating expenses
Selling, general and administrative expenses		(603,000)
Goodwill impairment loss		1,156,192
Loss on impairment of intangible assets		596,471
Total operating expenses		1,149,663
Operating loss before other expense (income)		312,636
Other expense/(income)
Goodwill impairment loss		0
Gain on extinguishment of debt		0
Loss on disposal of fixed assets		0
Interest income		0
Interest expense - Conv. NP, RP		0
Total other expense (income)		(1,156,192)
Loss from operations before provision for income taxes		(462,491)
Provision for income taxes		0
Loss from operations		(462,491)
Loss from discontinued operations		1
Net loss		$ (462,490)
Loss per common share - basic:
Loss from continuing operations		$ (0.01)
Loss from discontinued operations		0
Net loss		$ (0.01)
Weighted average shares outstanding:
Basic		0

RESTATEMENT OF PREVIOUSLY REP_5

RESTATEMENT OF PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Operating Activities
Net loss	$ (2,689,331)	$ (12,119,678)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	6,010	80,694
Amortization of debt discount	(652,031)	0
Gain on extinguishment of debt	0	(387,642)
Loss on disposal of fixed assets	0	12,500
Loss on writedown of inventory	0	(169,020)
Goodwill impairment loss	0	(1,156,192)
Intangible impairment loss	0	596,471
Stock-based compensation	788,015	7,084,566
Common stock and warrants issued in payment of services	69,058	1,009,168
Stock issued for acquisition expenses	0	664,000
Provision for doubtful accounts	0	104,085
Convertible debt discount amortization		0
Non cash interest expense	0	13,705
Changes in operating assets and liabilities:
Accounts receivable	(1,861)	263,996
Prepaid expenses	(17,613)	66,561
Inventory	57,877	(49,792)
Deposits	467	(2,684)
Costs in excess of billings	0	570,787
Accounts payable	75,471	79,746
Accrued expenses	26,959	29,954
Billings in excess of costs	0	13,631
Contingent liability		(48,092)
Unidentified variance (1)		0
Net cash used in operating activities	(767,390)	(720,074)
Investing Activities
Repayment of Loans from Airtronic USA, Inc.		(1,465,874)
Payment for NACSV, net of cash acquired		0
Payments for acquisition	0	1,000,000
Proceeds from acquisition	0	135,425
Deposits		(2,684)
Net cash provided by investing activities	(1,890)	601,299
Financing Activities
Proceeds from notes payable	0	96,242
Repayments of notes payable	0	(367,589)
Proceeds from convertible notes payable	670,250	66,000
Repayments of convertible notes payable	(59,331)	(150,000)
Proceeds from stock subscription payable		125,000
Net cash provided by financing activities	612,122	(230,347)
Net (decrease) in cash and cash equivalents	(157,158)	(349,122)
Cash and cash equivalents at beginning of year	160,102	509,224
Cash and cash equivalents at end of period	2,944	160,102
Supplementary disclosure of cash flow information
Cash paid during the year for: Interest	0	0
Cash paid during the year for: Interest	0	0
Supplementary disclosure of non-cash investing and financing activities
Purchase of NACSV with common shares	0	1,081,945
Accounts receivable, net	0	370,481
Prepaid expenses	0	26,004
Inventory	0	73,140
Property and equipment, net	0	68,157
Costs in excess of billings	0	570,787
Goodwill	0	825,132
Accounts payable	0	35,724
Accrued expenses	0	2,087
Billings in excess of costs	0	13,631
Notes payable	0	304,605
Contingent liability	0	696,706
As Reported
Operating Activities
Net loss		(11,657,188)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		80,694
Amortization of debt discount		65,572
Gain on extinguishment of debt		(387,642)
Loss on disposal of fixed assets		12,500
Loss on writedown of inventory		0
Goodwill impairment loss		1,156,192
Intangible impairment loss		0
Stock-based compensation		7,687,566
Common stock and warrants issued in payment of services		1,009,168
Stock issued for acquisition expenses		664,000
Provision for doubtful accounts		0
Convertible debt discount amortization		2,011
Non cash interest expense		11,696
Changes in operating assets and liabilities:
Accounts receivable		68,081
Prepaid expenses		66,561
Inventory		(256,991)
Deposits		0
Costs in excess of billings		570,787
Accounts payable		151,193
Accrued expenses		0
Billings in excess of costs		13,631
Contingent liability		0
Unidentified variance (1)		34,129
Net cash used in operating activities		(708,040)
Investing Activities
Repayment of Loans from Airtronic USA, Inc.		(1,465,874)
Payment for NACSV, net of cash acquired		864,575
Payments for acquisition		0
Proceeds from acquisition		0
Deposits		(2,684)
Net cash provided by investing activities		598,615
Financing Activities
Proceeds from notes payable		162,242
Repayments of notes payable		(376,939)
Proceeds from convertible notes payable		0
Repayments of convertible notes payable		(150,000)
Proceeds from stock subscription payable		125,000
Net cash provided by financing activities		(239,697)
Net (decrease) in cash and cash equivalents		(349,122)
Cash and cash equivalents at beginning of year	160,102	509,224
Cash and cash equivalents at end of period		160,102
Supplementary disclosure of cash flow information
Cash paid during the year for: Interest		5,878
Cash paid during the year for: Interest		0
Supplementary disclosure of non-cash investing and financing activities
Purchase of NACSV with common shares		1,081,945
Accounts receivable, net		0
Prepaid expenses		0
Inventory		0
Property and equipment, net		0
Costs in excess of billings		0
Goodwill		0
Accounts payable		0
Accrued expenses		0
Billings in excess of costs		0
Notes payable		0
Contingent liability		0
Adjustments
Operating Activities
Net loss		(462,490)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		0
Amortization of debt discount		(65,572)
Gain on extinguishment of debt		0
Loss on disposal of fixed assets		0
Loss on writedown of inventory		(169,020)
Goodwill impairment loss		0
Intangible impairment loss		596,471
Stock-based compensation		(603,000)
Common stock and warrants issued in payment of services		0
Stock issued for acquisition expenses		0
Provision for doubtful accounts		104,085
Convertible debt discount amortization		(2,011)
Non cash interest expense		2,009
Changes in operating assets and liabilities:
Accounts receivable		(68,081)
Prepaid expenses		0
Inventory		256,991
Deposits		(2,684)
Costs in excess of billings		0
Accounts payable		0
Accrued expenses		29,954
Billings in excess of costs		(27,262)
Contingent liability		(48,092)
Unidentified variance (1)		(34,129)
Net cash used in operating activities		(12,034)
Investing Activities
Repayment of Loans from Airtronic USA, Inc.		0
Payment for NACSV, net of cash acquired		864,575
Payments for acquisition		(1,000,000)
Proceeds from acquisition		135,425
Deposits		2,684
Net cash provided by investing activities		2,684
Financing Activities
Proceeds from notes payable		(66,000)
Repayments of notes payable		9,350
Proceeds from convertible notes payable		66,000
Repayments of convertible notes payable		0
Proceeds from stock subscription payable		0
Net cash provided by financing activities		9,350
Net (decrease) in cash and cash equivalents		0
Cash and cash equivalents at beginning of year	$ 0	0
Cash and cash equivalents at end of period		0
Supplementary disclosure of cash flow information
Cash paid during the year for: Interest		0
Cash paid during the year for: Interest		0
Supplementary disclosure of non-cash investing and financing activities
Purchase of NACSV with common shares		0
Accounts receivable, net		370,481
Prepaid expenses		26,004
Inventory		73,140
Property and equipment, net		68,157
Costs in excess of billings		570,787
Goodwill		825,132
Accounts payable		35,724
Accrued expenses		2,087
Billings in excess of costs		13,631
Notes payable		304,605
Contingent liability		$ 696,706

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Potentially dilutive securities	68,488,147	14,899,007
Convertible Notes and Accrued Interest
Potentially dilutive securities	48,513,147	766,666
Stock Options
Potentially dilutive securities	16,100,000	5,840,000
Warrants
Potentially dilutive securities	2,500,000	4,250,000
Vested but Unissued Restricted Stock Awards
Potentially dilutive securities	375,000	2,187,503
Restricted Stock Units
Potentially dilutive securities	1,000,000	0
Price Protection
Potentially dilutive securities	0	1,854,838

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Trailer inventory	$ 0	$ 187,881
Work in process	0	57,877
Less: Reserve for inventory loss	0	(187,881)
Total	$ 0	$ 57,877

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Net loss	$ (2,689,331)	$ (12,119,678)
Net cash used in operating activities	(767,390)	(720,074)
Cash and cash equivalents	2,944	160,102
Accumulated deficit	(31,667,385)	(28,978,054)
Working capital deficit	(964,987)
Shareholders' deficiency	(957,652)	(913,083)	$ 1,211,250
Prepaid expenses	99,111	81,499
Amortization of deferred financing costs	$ 397,859	$ 0

ACQUISITIONS (Details)

ACQUISITIONS (Details)	Dec. 31, 2014USD ($)
Assets Acquired:
Cash and cash equivalents	$ 135,425
Accounts receivable, net	370,481
Inventory	73,140
Prepaid expenses	26,004
Costs in excess of billings	570,787
Property and equipment, net	68,157
Customer relationships	668,940
Goodwill	1,156,192
Total assets acquired	3,069,126
Liabilities assumed:
Accounts payable and accrued liabilities	37,811
Notes payable	304,605
Billings in excess of costs	13,631
Total liabilities assumed	356,047
Total purchase price	$ 2,713,079

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1)	12 Months Ended
	Dec. 31, 2014USD ($)$ / shares
Business Combinations [Abstract]
Revenues	$ 2,658,798
Net loss from continuing operations	$ (11,255,057)
Net loss per share from continuing operations | $ / shares	$ (.11)

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Trailer inventory	$ 0	$ 187,881
Work in process	0	57,877
Less: Reserve for inventory loss	0	(187,881)
Total	$ 0	$ 57,877

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning balance	$ 0	$ 0
Acquired goodwill		1,156,192
Goodwill impairment loss	$ 0	(1,156,192)
Ending balance		$ 0

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Customer relationships		$ 596,471
Impairment of intangible asset	$ 0	$ 596,471

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued compensation to executive officers and employees	$ 151,565	$ 155,485
Accrued professional fees	28,592	42,091
Accrued interest	17,143	0
Total accrued expenses	$ 197,300	$ 197,578

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - Level 3	12 Months Ended
	Dec. 31, 2015USD ($)
Embedded Derivative Liabilities of Convertible Notes
Beginning balance	$ 0
Initial fair value of embedded derivative liabilities of convertible notes payable issued during 2015	1,068,109
Change in fair value	(798,029)
Decrease in amount owed to Dekle per EPA Potter County Sale	0
Ending balance	270,080
Contingent Consideration
Beginning balance	648,615
Initial fair value of embedded derivative liabilities of convertible notes payable issued during 2015	0
Change in fair value	0
Decrease in amount owed to Dekle per EPA Potter County Sale	(648,614)
Ending balance	$ 0

NOTE PAYABLE (Details)

NOTE PAYABLE (Details)	Dec. 31, 2015USD ($)
Convertible notes payable with embedded derivative liability	$ 108,991
Convertible Note 1
Convertible notes payable with embedded derivative liability	39,921
Convertible Note 2
Convertible notes payable with embedded derivative liability	$ 69,070

NOTE PAYABLE (Details 1)

NOTE PAYABLE (Details 1)	Dec. 31, 2015USD ($)
Due to factor	$ 107,266
Agreement 1
Due to factor	55,242
Agreement 2
Due to factor	$ 52,024

NOTE PAYABLE (Details 2)

NOTE PAYABLE (Details 2) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Convertible notes payable to related parties		$ 69,000
Add: accrued interest		363
Less: unamortized debt discount		(28,656)
Convertible notes payable to related parties	$ 0	40,707
Convertible Note 1
Convertible notes payable to related parties		37,500
Convertible Note 2
Convertible notes payable to related parties		$ 31,500

SUPPLEMENTAL DISCLOSURE OF NO_3

SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Purchase of NACSV with common shares	$ 0	$ 1,081,945
Accounts receivable, net	0	370,481
Prepaid expenses	0	26,004
Inventory	0	73,140
Property and equipment, net	0	68,157
Costs in excess of billings	0	570,787
Goodwill	0	825,132
Accounts payable	0	35,724
Accrued expenses	0	2,087
Billings in excess of costs	0	13,631
Notes payable	0	304,605
Contingent liability	$ 0	$ 696,706

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Number outstanding | shares	2,500,000
Exercise price | $ / shares	$ .37
A-2
Issued in connection with or for	Services
Number outstanding | shares	1,000,000
Exercise price | $ / shares	$ .15
Date of issue	May 2013
Date vest	May 2014
Date of expiration	May 2018
A-3
Issued in connection with or for	Services
Number outstanding | shares	500,000
Exercise price | $ / shares	$ .50
Date of issue	June 2013
Date vest	June 2014
Date of expiration	June 2018
A-4
Issued in connection with or for	Services
Number outstanding | shares	1,000,000
Exercise price | $ / shares	$ 1
Date of issue	October 2013
Date vest	October 2013
Date of expiration	October 2016

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Weighted average number outstanding | shares	2,500,000
Outstanding remaining contractual life	1 year 10 months 24 days
Weighted average exercise price | $ / shares	$ .37
Number exercisable | shares	2,500,000
Weighted average exercise price | $ / shares	$ .56
$0.15
Weighted average number outstanding | shares	1,000,000
Outstanding remaining contractual life	2 years 3 months 18 days
Weighted average exercise price | $ / shares	$ .15
Number exercisable | shares	1,000,000
Weighted average exercise price | $ / shares	$ .15
$0.50
Weighted average number outstanding | shares	500,000
Outstanding remaining contractual life	2 years 6 months
Weighted average exercise price | $ / shares	$ .50
Number exercisable | shares	500,000
Weighted average exercise price | $ / shares	$ .50
$1.00
Weighted average number outstanding | shares	100,000
Outstanding remaining contractual life	9 months 18 days
Weighted average exercise price | $ / shares	$ 1
Number exercisable | shares	1,000,000
Weighted average exercise price | $ / shares	$ 1

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2)	12 Months Ended
	Dec. 31, 2015USD ($)
A-2
Fair value	$ 300,000
Dividend yield	0.00%
Volatility	593.00%
Contractual Lives (Yrs.)	5 years
Risk-Free Rate	0.84%
A-3
Fair value	$ 250,000
Dividend yield	0.00%
Volatility	598.12%
Contractual Lives (Yrs.)	5 years
Risk-Free Rate	1.20%
A-4
Fair value	$ 800,000
Dividend yield	0.00%
Volatility	647.97%
Contractual Lives (Yrs.)	3 years
Risk-Free Rate	0.64%

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Shareholders' Deficiency
Fair value expense of stock option grants	$ 314,143	$ 3,536,557
Fair value expense of restricted stock unit grants	51,520	785,452
Fair value expense of restricted stock grants	422,352	2,762,559
Stock-based compensation expense	$ 788,015	$ 7,084,566

STOCKHOLDERS' EQUITY (Details 4

STOCKHOLDERS' EQUITY (Details 4) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Number of Options
Outstanding at beginning of period	4,840,000
Options granted	12,150,000
Options exercised	0
Options forfeited	(1,890,000)
Outstanding at end of period	15,100,000	4,840,000
Exercisable	13,116,668
Weighted Average Exercise Price Per Share
Outstanding at beginning of period	$ .63
Options granted	.11
Options exercised	(.00)
Options forfeited	(0.62)
Outstanding at end of period	.55	$ .63
Exercisable	$ .60
Weighted Average Remaining Contractual Term
Options granted	9 years 9 months 18 days
Options forfeited	9 years 1 month 6 days
Outstanding	9 years 6 months	9 years 2 months 12 days
Exercisable	9 years 6 months
Aggregate Intrinsic Value
Outstanding	$ 0
Exercisable	$ 0

STOCKHOLDERS' EQUITY (Details 5

STOCKHOLDERS' EQUITY (Details 5) - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Nonvested at beginning of period | shares	0
Issued | shares	13,000,000
Vested | shares	0
Forfeited | shares	(12,000,000)
Nonvested at end of period | shares	1,000,000
Weighted average grant date fair value, nonvested, beginning	$ .00
Weighted average grant date fair value, issued	.28
Weighted average grant date fair value, vested	.00
Weighted average grant date fair value, forfeited	(0.30)
Weighted average grant date fair value, nonvested, ending	(0.10)
Aggregate intrinsic value, nonvested, beginning	.00
Aggregate intrinsic value, issued	.00
Aggregate intrinsic value, vested	.00
Aggregate intrinsic value, forfeited	.00
Aggregate intrinsic value, nonvested, ending	$ .00

STOCKHOLDERS' EQUITY (Details 6

STOCKHOLDERS' EQUITY (Details 6)	12 Months Ended
	Dec. 31, 2015shares
Number of Shares	13,500,000
Vested	11,375,000
Unvested	125,000
Forfeited	2,000,000
Edwin J. Wang | Grant 1
Date of Grant	Apr. 17, 2013
Number of Shares	1,250,000
Vest from	Apr. 30, 2013
Vest To	Mar. 31, 2014
Vested	1,250,000
Unvested	0
Forfeited	0
Edwin J. Wang | Grant 2
Date of Grant	Apr. 17, 2013
Number of Shares	1,250,000
Vest from	Feb. 28, 2014
Vest To	Jan. 31, 2015
Vested	1,250,000
Unvested	0
Forfeited	0
Edwin J. Wang | Grant 3
Date of Grant	Feb. 4, 2014
Number of Shares	1,500,000
Vest from	Feb. 4, 2014
Vest To	Jan. 31, 2015
Vested	1,500,000
Unvested	0
Forfeited	0
Jennifer S. Carroll | Grant 1
Date of Grant	Apr. 17, 2013
Number of Shares	1,250,000
Vest from	Apr. 30, 2013
Vest To	Mar. 31, 2014
Vested	1,250,000
Unvested	0
Forfeited	0
Jennifer S. Carroll | Grant 2
Date of Grant	Apr. 17, 2013
Number of Shares	1,250,000
Vest from	Feb. 28, 2014
Vest To	Jan. 31, 2015
Vested	1,250,000
Unvested	0
Forfeited	0
Mathew Kelley | Grant 1
Date of Grant	Apr. 17, 2013
Number of Shares	1,250,000
Vest from	Apr. 30, 2013
Vest To	Mar. 31, 2014
Vested	1,250,000
Unvested	0
Forfeited	0
Mathew Kelley | Grant 2
Date of Grant	Apr. 17, 2013
Number of Shares	1,250,000
Vest from	Feb. 28, 2014
Vest To	Jan. 31, 2015
Vested	1,250,000
Unvested	0
Forfeited	0
Scott Brown | Grant 1
Date of Grant	Sep. 9, 2013
Number of Shares	1,500,000
Vest from	Sep. 1, 2013
Vest To	Aug. 31, 2014
Vested	0
Unvested	0
Forfeited	1,500,000
Richard J. Feldman | Grant 1
Date of Grant	Apr. 30, 2014
Number of Shares	500,000
Vest from	Apr. 30, 2014
Vest To	Mar. 30, 2015
Vested	500,000
Unvested	0
Forfeited	0
Richard J. Feldman | Grant 2
Number of Shares	500,000
Vest from	Apr. 30, 2015
Vest To	Mar. 30, 2016
Vested	375,000
Unvested	125,000
Forfeited	0
Thomas W. Janes | Grant 1
Date of Grant	May 7, 2014
Number of Shares	500,000
Vest from	May 7, 2014
Vest To	Apr. 30, 2014
Vested	0
Unvested	0
Forfeited	500,000
Gary Gray | Grant 1
Date of Grant	Mar. 7, 2015
Number of Shares	1,000,000
Vest from	Mar. 7, 2015
Vest To	May 30, 2015
Vested	1,000,000
Unvested	0
Forfeited	0
Ross Trevino | Grant 1
Date of Grant	Mar. 7, 2015
Number of Shares	500,000
Vest from	Mar. 7, 2015
Vest To	May 30, 2015
Vested	500,000
Unvested	0
Forfeited	0

STOCKHOLDERS' EQUITY (Details 7

STOCKHOLDERS' EQUITY (Details 7) - Restricted Stock Grants - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Nonvested at beginning of period	1,062,500	4,965,774
Granted	1,625,000	6,750,000
Vested	(2,562,500)	(8,653,274)
Forfeited	0	(2,000,000)
Nonvested at end of period	125,000	1,062,500
Weighted average grant date fair value, nonvested, beginning	$ 0.45	$ .00
Weighted average grant date fair value, granted	.04	.33
Weighted average grant date fair value, vested	(0.44)	(.00)
Weighted average grant date fair value, forfeited	.00	.00
Weighted average grant date fair value, nonvested, ending	.46	0.45
Aggregate intrinsic value, nonvested, beginning	0	.00
Aggregate intrinsic value, granted	0	0
Aggregate intrinsic value, vested	0	0
Aggregate intrinsic value, forfeited	0	0
Aggregate intrinsic value, nonvested, ending	$ 0	$ 0

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Shareholders' Deficiency
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	35,000,000	35,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	650,000,000	450,000,000
Common stock, shares issued	530,806,571	108,291,855
Common stock, shares outstanding	530,806,571	108,291,855

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Federal statutory tax rate	(34.00%)	(34.00%)
Permanent differences	6.00%	4.30%
Valuation allowance	28.00%	33.30%
Effective tax rate	0.00%	0.00%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Net operating loss carryforwards	$ 3,559,000	$ 709,300
Accrued expenses	42,000	204,000
Stock based compensation	4,752,000	2,892,000
Amortization and depreciation	29,000	0
Impairment of intangible assets	393,000	0
Total deferred tax asset	8,775,000	3,805,300
Valuation allowance	(8,775,000)	(3,805,300)
Deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2015USD ($)
Income Tax Disclosure [Abstract]
Federal net operating loss carry forwards	$ 4,627,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Compensation owed to our senior management	$ 50,614	$ 11,778

CUSTOMER CONCENTRATIONS (Detail

CUSTOMER CONCENTRATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenue	$ 641,578	$ 395,022
Customer 1
Revenue	$ 350,000	$ 161,994
Percent of total revenue	55.00%	41.00%
Customer 2
Revenue	$ 250,000	$ 102,462
Percent of total revenue	40.00%	26.00%
Customer 3
Revenue		$ 48,087
Percent of total revenue		12.00%
Customer 4
Revenue		$ 45,794
Percent of total revenue		12.00%

CUSTOMER CONCENTRATIONS (Deta_2

CUSTOMER CONCENTRATIONS (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Risks and Uncertainties [Abstract]
Accounts receivable	$ 4,261	$ 2,400
Allowance for doubtful accounts		$ 104,085

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Number of shares	530,806,571	108,291,855
Amount received	$ 530,807	$ 108,293
Issuance 1
Date issued	Feb. 9, 2018
Recipient	Accredited Investor
Number of shares	4,320,000
Purpose of issuance	Purchase Agreement
Value of shares	$ 0.012
Amount received	$ 12,096
Issuance 2
Date issued	Feb. 9, 2018
Recipient	Consultant
Number of shares	333,334
Purpose of issuance	Services
Value of shares	$ 0.012
Amount received
Issuance 3
Date issued	Feb. 9, 2018
Recipient	Consultant
Number of shares	500,000
Purpose of issuance	Services
Value of shares	$ 0.012
Amount received
Issuance 4
Date issued	Feb. 9, 2018
Recipient	Accredited Investor
Number of shares	9,034,091
Purpose of issuance	Debt Conversion
Value of shares	$ 0.012
Amount received
Issuance 5
Date issued	Feb. 21, 2018
Recipient	Consultant
Number of shares	5,000,000
Purpose of issuance	Services
Value of shares	$ 0.0115
Amount received
Issuance 6
Date issued	Mar. 5, 2018
Recipient	Accredited Investor
Number of shares	181,818
Purpose of issuance	Purchase Agreement
Value of shares	$ 0.0125
Amount received	$ 2,000
Issuance 7
Date issued	Mar. 13, 2018
Recipient	Consultant
Number of shares	5,000,000
Purpose of issuance	Services
Value of shares	$ 0.012
Amount received
Issuance 8
Date issued	Mar. 13, 2018
Recipient	Consultant
Number of shares	5,000,000
Purpose of issuance	Services
Value of shares	$ 0.012
Amount received
Issuance 9
Date issued	Mar. 13, 2018
Recipient	Related Party
Number of shares	5,000,000
Purpose of issuance	Services
Value of shares	$ 0.012
Amount received
Issuance 10
Date issued	Mar. 13, 2018
Recipient	Related Party
Number of shares	4,000,000
Purpose of issuance	Services
Value of shares	$ 0.012
Amount received
Issuance 11
Date issued	Jul. 5, 2018
Recipient	Accredited Investor
Number of shares	1,330,000
Purpose of issuance	Purchase Agreement
Value of shares	$ 0.0096
Amount received	$ 6,650
Issuance 12
Date issued	Jul. 13, 2018
Recipient	Accredited Investor
Number of shares	1,000,000
Purpose of issuance	Purchase Agreement
Value of shares	$ 0.0095
Amount received	$ 5,000
Issuance 13
Date issued	Jul. 27, 2018
Recipient	Legal
Number of shares	895,000
Purpose of issuance	Services
Value of shares	$ 0.0087
Amount received
Issuance 14
Date issued	Oct. 19, 2018
Recipient	Accredited Investor
Number of shares	7,500,000
Purpose of issuance	Commitment Fee
Value of shares	$ 0.0073
Amount received
Issuance 15
Date issued	Feb. 11, 2019
Recipient	Accredited Investor
Number of shares	25,000,000
Purpose of issuance	Purchase Agreement
Value of shares	$ 0.024
Amount received	$ 250,000
Issuance 16
Date issued	May 6, 2019
Recipient	Accredited Investor
Number of shares	888,800
Purpose of issuance	Purchase Agreement
Value of shares	$ 0.0125
Amount received	$ 8,888
Issuance 17
Date issued	May 6, 2019
Recipient	Accredited Investor
Number of shares	625,000
Purpose of issuance	Purchase Agreement
Value of shares	$ 0.0125
Amount received	$ 6,250
Issuance 18
Date issued	May 6, 2019
Recipient	Accredited Investor
Number of shares	2,000,000
Purpose of issuance	Purchase Agreement
Value of shares	$ 0.0125
Amount received	$ 20,000