ERF Wireless (ERFB) 10-Q/A 27 May 14 2014 Q1 Quarterly report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2014	20-May-14
Document And Entity Information	'	'
Entity Registrant Name	'ERF Wireless, Inc.	'
Entity Central Index Key	'0001020646	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'Yes	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	2,478,115
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

CONSOLIDATED_BALANCE_SHEETS_Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$216	$42
Accounts receivable, net	551	1,001
Accounts receivable, other	332	489
Inventories	252	264
Prepaid expenses and other current assets	230	286
Total current assets	1,581	2,082
Property and equipment	'	'
Property and equipment	12,172	12,142
Less: accumulated depreciation	-9,799	-9,365
Net property and equipment	2,373	2,777
Goodwill	176	176
Other assets	37	37
Total assets	4,167	5,072
Current liabilities:	'	'
Notes payable and current portion of long-term debt	3,622	3,183
Current portion of long-term capital leases	231	252
Accounts payable	964	1,299
Accrued expenses	1,321	1,158
Derivative liabilities	398	677
Deferred revenue	7	13
Total current liabilities	6,543	6,582
Line of credit (LOC)	4,514	4,281
Long-term debt, net of current portion	781	1,024
Long-term capital leases, net of current portion	134	174
Total liabilities	11,972	12,061
Commitments	'	'
Shareholders' deficit:	'	'
Preferred stock - $0.001 par value, 25,000,000 authorized Series A designated 10,000,000 shares Issued and outstanding at March 31, 2014 and December 31, 2013, 9,380,129 and 9,930,982 shares, respectively	9	10
Common stock - $0.001 par value Authorized 975,000,000 shares Issued and outstanding at March 31, 2014 and December 31, 2013, 1,001,743 and 111,633 shares, respectively	1	0
Additional paid in capital	56,412	56,177
Accumulated deficit	-64,326	-63,276
Accumulated other comprehensive loss	-32	-32
Total ERF wireless, Inc. shareholders' deficit	-7,936	-7,121
Noncontrolling interest	131	132
Total shareholders' deficit	-7,805	-6,989
Total liabilities and shareholders' deficit	$4,167	$5,072

CONSOLIDATED_BALANCE_SHEETS_Un1

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Shareholders' deficit:	'	'
Preferred stock par value (in Dollars per share)	$0.00	$0.00
Preferred stock authorized	25,000,000	25,000,000
Preferred stock Series A shares issued	9,380,129	9,930,982
Preferred stock Series A shares outstanding	9,380,129	9,930,982
Common stock par value (in Dollars per share)	$0.00	$0.00
Common stock shares authorized	975,000,000	975,000,000
Common stock shares issued	1,001,743	111,633
Common stock shares outstanding	1,001,743	111,633

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Sales:	'	'
Products	$17	$11
Services	1,575	1,902
Total sales	1,592	1,913
Costs of goods sold:	'	'
Products and integration services	312	394
Rent, repairs and maintenance	210	194
Depreciation	410	436
Total costs of goods sold	932	1,024
Gross profit	660	889
Operating expenses:	'	'
Selling, general and administrative	1,341	1,966
Depreciation	23	52
Total operating expenses	1,364	2,018
Loss from operations	-704	-1,129
Other income (expenses):	'	'
Interest expense, net	-446	-758
Derivative income	207	234
Loss on extinguishment of debt	-108	0
Total other expense	-347	-524
Consolidated net loss	-1,051	-1,653
Net income (loss) attributable to non-controlling interest	1	-3
Net loss attributable to ERF Wireless Inc.	($1,050)	($1,656)
Basic and diluted loss per common share:	'	'
Net loss	($2.65)	($97.24)
Net loss attributable to ERF Wireless, Inc.	($2.64)	($97.41)

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities	'	'
Net loss	($1,051)	($1,653)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'
Gain on sale of assets	0	-11
Loss on extinguishment of debt	108	0
Amortization of debt discount	127	350
Depreciation	433	488
Stock issued for services rendered, interest and compensation	42	496
Derivative income	-207	-234
Bad debt expense	9	1
Changes in:	'	'
Accounts receivable, net	441	-18
Accounts receivable, other	157	-18
Inventories	12	-14
Prepaid expenses and other current assets	56	9
Costs and profits in excess of billings	0	-4
Accounts payable	-334	-201
Accrued expenses	212	-294
Deferred revenue	-6	-6
Total adjustment	1,050	544
Net cash used by operating activities	-1	-1,109
Cash flows from investing activities	'	'
Purchase of property and equipment	-30	-85
Proceeds from sale of assets	0	17
Change in other assets	0	1
Net cash used by investing activities	-30	-67
Cash flows from financing activities	'	'
Net proceeds from line of credit	292	566
Proceeds from long-term debt obligations	0	1,200
Payment of long-term debt obligations	-26	-618
Payment on capital lease obligations	-61	-34
Net cash provided by financing activities	205	1,114
Net change in cash and cash equivalents	174	-62
Cash and cash equivalents at the beginning of the period	42	118
Cash and cash equivalents at the end of the period	216	56
Supplemental disclosure of cash flow information:	'	'
Net cash paid during the period for: Interest	70	87
Net cash paid during the period for: Income taxes	0	0
Supplemental non-cash investing and financing activities:	'	'
Conversion of notes payable and line of credit principal through issuance of common stock	$121	$1,408

1_BASIS_OF_PRESENTATION

1. BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NOTE 1 - BASIS OF PRESENTATION	'
	Nature of the Company
	ERF Wireless, Inc. (“Company” or “ERF Wireless”) provides critical infrastructure wireless broadband communications products and services to a broad spectrum of customers in primarily rural oil and gas exploration areas of North America. We also provide high quality broadband services and critical communications services to residential, oil and gas, educational, health care, and regional banks in rural areas utilizing our Company owned and operated wireless networks. As a total comprehensive solutions provider we offer a wide array of critical communications services including high speed broadband, voice over Internet Protocol (VOIP) telephone and facsimile service, and video security.
	Historically, our revenues have been generated primarily from wireless internet and network construction services. Our Internet revenues have resulted from our offering of broadband and basic communications services to residential and enterprise customers. Our construction revenues typically have consisted of revenues generated from the construction of bank, educational, and healthcare networks and other services associated with providing wireless products and services to the regional banking, educational and healthcare industries.
	Our internet revenues are recorded in “ERF Wireless Bundled Services, Inc. (WBS)”, revenues from construction of bank, healthcare and educational networks in our “ERF Enterprise Network Services, Inc. (ENS)” and wireless broadband products and services to rural oil and gas locations are recorded in “Energy Broadband, Inc. (EBI)”. Please refer to segment footnote 9 for additional information regarding segment operations.
	Basis of Accounting
	The accompanying unaudited interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC") and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company's annual report for the year ended December 31, 2013 filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for the most recent fiscal year ended December 31, 2013 as reported in form 10-K have been omitted.
	Non-controlling Interest
	Non-controlling interest in our majority owned subsidiary EBI, is included in the equity section of the consolidated balance sheets. Non-controlling interest represents 3.63% of the equity of EBI and any transfer of value from ERF to non-controlling interest holders. Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses of EBI. Any excess losses applicable to the non-controlling interests have been and are borne by the Company as there is no obligation of the non-controlling interests to fund any losses in excess of their original investment. There is also no obligation or commitment on the part of the Company to fund operating losses of any subsidiary whether wholly-owned or majority-owned.
	Reclassification
	Certain amounts in the 2013 financial statements have been reclassified to conform to the 2014 financial presentation. These reclassifications have no impact on net loss.
	Recent Accounting Pronouncements
	Management does not anticipate that the recently issued but not yet effective accounting pronouncements will materially impact the Company’s financial condition.

2_DEBT_CONVERSION

2. DEBT CONVERSION	3 Months Ended
	Mar. 31, 2014
Debt Conversion	'
NOTE 2 - DEBT CONVERSION	'
	(a) LINE OF CREDIT
	During the three months ended March 31, 2014, the Company issued 105,000 shares of its common stock for the settlement of $52,482 of principal owed to Angus Capital Partners. The Company issued common stock at an average price of $.50 per share calculated based on the closing price the day the debt was settled.
	(b) Other Debt
	During the three months ended March 31, 2014, the Company issued 155,937 and 48,743 shares of its Common Stock for the settlement of principal amount of $68,667 and $39,315 of interest, respectively, for a total of $107,982. The Company issued Common Stock at an average price of $.53 per share calculated based on the closing price the day the debt was settled.

3_COMMON_STOCK_PREFERRED_STOCK

3. COMMON STOCK, PREFERRED STOCK, AND WARRANTS	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
NOTE 3 - COMMON STOCK , PREFERRED STOCK AND WARRANTS	'
	The total number of shares of stock of all classes which the Company shall have the authority to issue is 1,000,000,000, of which 25,000,000 shall be shares of preferred stock with a par value of $0.001 per share ("Preferred Stock"), and 975,000,000 shall be shares of common stock with a par value of $0.001 per share ("Common Stock").
	Common Stock
	As of March 31, 2014 and December 31, 2013, there were 1,001,743 and 111,633 shares of its Common Stock issued and outstanding, respectively.
	During the three months ended March 31, 2014, the Company issued 376,042 shares of Common Stock which was valued at the closing market price on the date of issuance of such shares, which were issued in lieu of cash as payment for the following (in thousands):
	31-Mar-14	Supplemental Non-Cash Disclosure
	Professional fees	$	23
	Other services rendered		19
	Total for services, compensation and interest	$	42
	Notes payable, principal	$	69
	Line of credit, principal	$	52
	Preferred Stock
	The Company has 25,000,000 shares of Preferred Stock authorized of which 10,000,000 shares had been designated as Series A Preferred Stock (“Series A Preferred Stock”). There were 9,380,129 of Series A Preferred Shares issued and outstanding at March 31, 2014 and 9,930,982 at December 31, 2013. With respect to the Series A referred Stock outstanding at March 31, 2014, the Company would be required to issue 9,380,129 shares of its Common Stock upon conversion. During the period ended March 31, 2014, 550,853 Series A Preferred Stock were converted into 514,068 shares of common stock.
	ERF Wireless, Inc. Distribution of EBI Equities to Non-controlling Interest
	As of March 31, 2014, the Company had issued 725,611 shares of EBI as a stock dividend and three year warrant expiring December 31, 2014, to purchase 725,611 shares of EBI Common Stock at an exercise price of $4.00 per share and three year warrant expiring December 31, 2014, to purchase 725,611 shares of EBI Common Stock at an exercise price of $6.00; such issuances are valued at $107,000. The Company expects to issue the remaining stock dividends during calendar year 2014. No stock dividends were issued during the three months ended March 31, 2014.

4_EARNINGS_PER_SHARE

4. EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
NOTE 4 - EARNINGS PER SHARE	'
	The following table sets forth the computation of basic and diluted earnings per share of Common Stock (in thousands, except per share amount):
		For the three months ended March 31, 2014
		Net loss			Shares		Per-Share
		(Numerator)			(Denominator)		Amount
	Basic and diluted EPS:
	Net loss	$	(1,051	)		397	$	(2.65	)
	Net loss attributable to ERF Wireless, Inc.	$	(1,050	)		397	$	(2.64	)
			For the three months ended March 31, 2013
			Net loss			Shares		Per-Share
			(Numerator)			(Denominator)		Amount
	Basic and diluted EPS:
	Net loss	$	(1,653	)		17	$	(97.24	)
	Net loss attributable to ERF Wireless, Inc.	$	(1,656	)		17	$	(97.41	)
	For the three months ended March 31, 2014, dilutive securities existed, but due to the Company’s net loss there is an anti-dilutive effect. Diluted earnings per share reflect the potential dilution of security that could share in the earnings of an entity, such as convertible preferred stock, stock options, warrants or convertible securities.
	The calculation of diluted earnings per share for the three months ended March 31, 2014 does not include 598,077 shares of Common Stock underlying the Bonds (as define below); 529 of warrants underlying promissory convertible debt, 2,677,382 shares of Common stock underlying promissory convertible debt and 9,380,129 shares of Common Stock underlying the Series A Preferred Stock, due to their anti-dilutive effect.

5_MAJOR_CUSTOMERS

5. MAJOR CUSTOMERS	3 Months Ended
	Mar. 31, 2014
Risks and Uncertainties [Abstract]	'
NOTE 5 - MAJOR CUSTOMERS	'
	The Company had gross sales of $1,592,000 and $1,913,000 for the three months ended March 31, 2014 and 2013, respectively. The Company had two customers that met the required disclosure of 10% that represented 38% and 11% of the gross sales during the three months ended March 31, 2014. Additionally, the Company had two customers that met the required disclosure of 10% that represented 36% and 13% of the gross sales during the three months ended March 31, 2013.

6_NOTES_PAYABLE_LONGTERM_DEBT_

6. NOTES PAYABLE, LONG-TERM DEBT AND CAPITAL LEASES	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
NOTE 9 - NOTES PAYABLE, LONG-TERM DEBT AND CAPITAL LEASES	'
	Notes payable, long-term debts and capital leases consist of the following as of March 31, 2014 (in thousands):
		Terms		Maturity Date	Interest Rate		Gross Balance				Debt Discount				Balance
	Banc leasing, Inc.	$10,660 / Month including interest		15-Jan	11.62%		$	101			$	–			$	101
	Advantage leasing associates	$8,269 / Month including interest		Various	Various			93				–				93
	Legacy laser services Dallas, LLC	$9,947 / Month including interest		16-May	42.00%			170				–				170
	MP Nexlevel LLC	$7,043 / Month including interest		14-May	10.00%			14				–				14
	Tonaquint	$950,400 / Lump sum payment including interest		Immediately due and payable	12.00%			764				–				764
	JMJ Financial	$330,000 / Lump sum payment including interest		14-Mar	12.00%			204				92				112
	Vista capital	$72,600 / Lump sum payment including interest		Immediately due and payable	12.00%			64				–				64
	Willow creek capital	$293,040 / Lump sum payment including interest		Immediately due and payable	12.00%			202				–				202
	TCA global line of credit	$139,523 / Month including interest		14-Jul	12.00%			1,136				102				1,034
	Group 10	$157,500 / Month including interest		14-Jul	12.00%			157				128				29
	Investor financing	$495,000 / Lump sum payment including interest		14-Apr	12.00%			523				–				523
	Premium assignment	$2,063 / Month including interest		14-Sep	5.68%			12				–				12
	Dakota capital equipment financing	$178,031 / Quarterly including interest		16-Mar	12.00%			1,519				16				1,503
	E-bond investor notes	3 years/ Semiannual interest (See below)		Various	7.50%			311				164				147
	Line of credit	2 years/ Quarterly interest (See below)		16-Dec	3.00%			4,514				–				4,514
	Total debt						$	9,784			$	502				9,282
	Less current maturities															(3,853	)
	Long-term debt														$	5,429
	Notes payable, long-term debts and capital leases consist of the following as of December 31, 2013 (in thousands):
		Terms		Maturity Date	Interest Rate		Gross Balance				Debt Discount				Balance
	Banc leasing, Inc.	$10,660 / Month including interest		15-Jan	11.62%		$	130			$	–			$	130
	Advantage leasing associates	$8,269 / Month including interest		Various	Various			115				–				115
	Legacy laser services Dallas, LLC	$9,947 / Month including interest		16-May	42.00%			181				–				181
	MP Nexlevel LLC	$7,043 / Month including interest		14-May	10.00%			34				–				34
	Tonaquint	$950,400 / Lump sum payment including interest		Immediately due and payable	12.00%			793				–				793
	JMJ Financial	$330,000 / Lump sum payment including interest		14-Mar	12.00%			232				174				58
	Vista capital	$72,600 / Lump sum payment including interest		Immediately due and payable	12.00%			51				–				51
	Willow creek capital	$293,040 / Lump sum payment including interest		Immediately due and payable	12.00%			228				–				228
	TCA global line of credit	$139,523 / Month including interest		14-Jul	12.00%			1,019				104				915
	Group 10	$157,500 / Month including interest		14-Jul	12.00%			157				143				14
	Investor financing	$495,000 / Lump sum payment including interest		14-Apr	12.00%			473				–				473
	Premium assignment	$2,063 / Month including interest		14-Sep	5.68%			18				–				18
	Dakota capital equipment financing	$178,031 / Quarterly including interest		16-Mar	12.00%			1,519				25				1,494
	E-bond investor notes	3 years/ Semiannual interest (See below)		Various	7.50%			311				182				129
	Line of credit	2 years/ Quarterly interest (See below)		16-Dec	3.00%			4,281				–				4,281
	Total debt						$	9,542			$	628				8,914
	Less current maturities															(3,435	)
	Long-term debt														$	5,479
	Line of Credit
	In December 2013, the maturity date of the $12.0 million unsecured revolving credit facility with Angus Capital Partners, a related party, was extended from December 31, 2015 to December 31, 2017. The Company also renegotiated the interest rate from 12% per annum to 3% per annum retroactive to January 1, 2013. The Company in consideration has accepted the return and cancellation of 36,784 common shares (post-split) of Company common stock issued for the Line of Credit conversions during 2013. The Company has accordingly reversed the payment of principal and interest of $2,158,000 in December 2013 and subsequently received the canceled shares in February 2014. The terms of the unsecured revolving credit facility allow the Company to draw upon the facility as financing requirements dictate and provide for quarterly interest payments at a 3% rate per annum. The payment of principal may be paid in cash, common shares or preferred shares at the Lender’s election. The payment of interest may only be paid in cash. At March 31, 2014, the outstanding balance on the line of credit totaled $4,514,000 leaving a remaining line of credit available of $7,486,000.
	During the three months ended March 31, 2014, the Company issued 105,000 shares of its common stock for the settlement of $52,482 of principal owed to Angus Capital Partners. The Company issued common stock at an average price of $.50 per share calculated based on the closing price the day the debt was settled.
	E-Series Bond Investor Note
	During the three months ended March 31, 2014, the outstanding principal balance of the Bonds totaled $311,000. The Bonds are due and payable upon maturity, a three-year period from the issuance date. Interest on the Bonds is payable at the rate of 7.5% per annum, and is payable semiannually. The Bondholder may require the Company to convert the Bond (including any unpaid interest) into shares of Common Stock at any time only during the first year. If the Bonds are converted under this option, the Company will issue shares representing 100% of the Bond principal and unpaid interest calculated through maturity. The Common Stock issued under this option will be valued at the average closing price of the common shares for the five days prior to the notification. If the Bond is converted within the first year the Company will issue a three-year warrant to purchase one share of EBI Common Stock at a price of $4.00 for every $2.00 of Bond principal.
	At the Company's discretion at any time after the first year, the Bonds, including the interest payments calculated through the date of conversion may be redeemed in cash or in shares of our Common Stock, valued at the average last sales price over the 20-trading-day period preceding any payment date. If the Company chooses to issue Common Stock as redemption of the Bond principal, we will issue shares representing a value equal to 125% of the Bond principal and shares representing a value equal to 100% of the Bond interest through redemption date.
	The Bonds were determined to include various embedded derivative liabilities. The derivative liabilities are the conversion feature and the redemption option (compound embedded derivative liability). At the date of issuance of the Bond, compound embedded derivative liabilities were measured at fair value using either quoted market prices of financial instruments with similar characteristics or other valuation techniques. These derivative liabilities will be marked-to-market each quarter with the change in fair value recorded in the statement of operations. The Company uses the effective interest method to record interest expense from the accretion of the debt discount and from the accretion of unamortized discount upon conversion which totaled $18,000 for the three months ended March 31, 2014. The estimated debt accretion for subsequent years is $75,000 and $89,000 for years ending December 31, 2014, and 2015, respectively.
	The following table summarizes the convertible debt activity for the period from January 1, 2014 through March 31, 2014:
	Description	Bonds			Compound Derivative Liability				Total
	Fair value at December 31, 2013	$	128,762		$	39,730			$	168,492
	Change in fair value		17,995			(6,339	)			11,656
	Fair value at March 31, 2014	$	146,757		$	33,391			$	180,148
	The Company recorded derivative income of $6,339 for the three months ended March 31, 2014.
	Dakota Capital Fund LLC Equipment Financing
	In November 2011, the Company entered into debt financing agreement with Dakota Capital Fund LLC, for financing of up to $3,000,000. During the fourth quarter of 2011, the Company received proceeds of $2,000,000 and had the option of additional funding of $1,000,000 for equipment purchases. This debt facility is secured by certain ERF Wireless assets and there is no prepayment penalty. At March 31, 2014, the outstanding balance on the debt financing agreement totaled $1,519,000 and the Company has elected not to request any additional funds under this credit facility. The payment terms are $178,031 per quarter including interest, at an annual rate of 18% per annum plus 10% of positive operational cash flow as determined on a quarterly basis for repayment of additional principal beginning July 1, 2012. The funding was utilized to purchase equipment to build out networks in oil and gas exploration regions of North America.
	The Company issued 30,000 shares of Common Stock for the consummation of the initial $2,000,000 debt financing agreement from Dakota Capital Fund LLC resulting in a debt discount of $93,600. The Company uses the effective interest method to record interest expense from the accretion of the debt discount and accretes the unamortized discount upon conversion which totaled $9,000 for the three months ended March 31, 2014. The estimated debt accretion for subsequent years is $8,653 and $16,000 for years ending December 31, 2014.
	Investor Financing Loan
	On July 13, 2012, the Company entered into a three-month secured debt financing agreement with certain individuals for $1,000,000 with an interest rate of 12% per annum. Under a subsequent modified agreement dated April 2014, as amended, the maturity date has been extended from April 15, 2014 to October 15, 2014. Both parties under the amendment agreed to apply the Dakota Capital Fund payment of $181,235 including interest as a subset to the bridge note. The Company has also renegotiated the subset interest rate from .5% interest per day on a 360 day calendar year to 12% rate per annum retroactive to March 23, 2013. The Company in consideration has accepted the return and cancellation of 796 common shares (post-split) of Company common stock issued during the third quarter of 2013 for interest. The Company also agreed to additional consideration of 5,000 of preferred A shares to be issued as long as the note remains unpaid and to be remitted once the note is paid in full. The Company has agreed to add a $50,000 penalty to principal in January 2014 for the consideration of the extension of the note. The Company has accordingly reversed the payment of interest of $159,259 in December 2013. The Company has agreed to add an additional $25,000 penalty to principal in April 2014 for the extension of the note to October 2014. In addition the Company will pay $1,500 toward the bridge loan interest on the 1st and 15th of each month beginning May 15, 2014 until loan is fully paid. At March 31, 2014, the outstanding principal balance totaled $523,000.
	Tonaquint Convertible Promissory Note
	On March 5, 2013, the Company entered into a six-month secured convertible promissory note secured debt financing agreement with Tonaquint, Inc. (“holder”), for $791,500, bearing interest at a rate of 12% per annum and maturing September 5, 2013. At March 31, 2014, the outstanding principal balance of the Tonaquint convertible promissory note totaled $764,000. The note includes an original issue discount (“OID”) of $65,000 based on the consideration funded, prepaid interest of $71,500 and $5,000 in legal and other expense. The Company also paid holder an origination fee in the amount of $227,500 in 144 Stock (711 post-split shares) at the closing bid price on March 5, 2013, plus 125 post-split shares (valued at $40,000) of the Company’s common stock. The holder may require the Company to convert the outstanding principal balance (including any unpaid interest) into shares of restricted common stock at any time after the six-month term of the note. The common stock issued will be valued using a conversion factor of 80% of the average of the lowest two (2) trading prices for common shares during the twenty (20) trading day period ending on the latest complete trading day prior to the conversion date. If the average two (2) lowest trading prices is less than $0.33, then the conversion factor will be reduced to 70%. The holder received the option to purchase five-year warrants expiring March 5, 2018 to purchase 371 shares of ERF common stock at an exercise price of $320.00 or the per-share price at which the common stock is sold in an underwritten public offering that closes on or before the date that is six (6) months from the issue date, as may be adjusted from time to time pursuant to the terms and conditions of this warrant. The Company is not in compliance with all the provisions of the note causing an automatic acceleration of the outstanding balance of $791,500 to $949,800. The note will accrue interest at a rate of 12% from September 5, 2013 until the March 4, 2014 and thereafter at a rate of 18% per annum. The note is recorded as a current liability.
	The Tonaquint promissory note was determined to include various embedded derivative liabilities. The derivative liabilities are the conversion feature, conversion price reset feature and the redemption option (compound embedded derivative liability). At the date of issuance of the Tonaquint note, compound embedded derivative liabilities were measured at fair value using either quoted market prices of financial instruments with similar characteristics or other valuation techniques. These derivative liabilities will be marked-to-market each quarter with the change in fair value recorded in the statement of operations. The Company used the effective interest method to record interest expense from the accretion of the debt discount.
	The following table summarizes the convertible debt activity for the period from January 1, 2014 through March 31, 2014:
	Description	Tonaquint			Warrant Compound Derivative Liability				Compound Derivative Liability				Total
Fair value at December 31, 2013	$	793,368		$	96			$	80,569			$	874,033
Change in fair value		–			(84	)			(80,569	)			(80,653	)
Conversions		(28,841	)		–				–				(28,841	)
Fair value at March 31, 2014	$	764,527		$	12			$	–			$	764,539
The Company recorded derivative income of $54,635 for the three months ended March 31, 2014.
JMJ Financial Convertible Promissory Note
On March 20, 2013, the Company entered into a one year unsecured promissory note debt financing agreement with JMJ Financial for (“JMJ”) up to $500,000 at the sole discretion of additional consideration with the Lender. The note includes a 10% original issue discount that is prorated based on the consideration funded. The Company also paid holder an origination fee in the amount of $40,500 in 144 Stock (125 post-split shares) at the closing bid price of the Company’s common stock. As of March 31, 2014 the Company has received funding of $300,000, bearing interest at a rate of 12% per annum and maturing in one year from the effective date of each payment. At March 31, 2014, the outstanding principal balance of the JMJ Financial convertible promissory note totaled $204,000 including OID. The conversion price is the lesser of $0.59 or 60% of the lowest trade price in the 25 trading days previous to the conversion. The note is recorded as a current liability.
The JMJ promissory note was determined to include various embedded derivative liabilities. The derivative liabilities are the conversion feature, conversion price reset feature and the redemption option (compound embedded derivative liability). At the date of issuance of the JMJ note, compound embedded derivative liabilities were measured at fair value using either quoted market prices of financial instruments with similar characteristics or other valuation techniques. These derivative liabilities will be marked-to-market each quarter with the change in fair value recorded in the statement of operations. The Company uses the effective interest method to record interest expense from the accretion of the debt discount and from the accretion of unamortized discount upon conversion which totaled $81,248 for the three months ended March 31, 2014. The estimated debt accretion for the remainder of 2014 is $92,069.
The following table summarizes the convertible debt activity for the period from January 1, 2014 through March 31, 2014:
Description	JMJ			Compound Derivative Liability				Total
Fair value at December 31, 2013	$	58,363		$	134,113			$	192,476
Change in fair value		81,248			(115,607	)			(34,359	)
Conversions		(27,530	)		–				(27,530	)
Fair value at March 31, 2014	$	112,081		$	18,506			$	130,587
The Company recorded derivative income of $100,716 for the three months ended March 31, 2014.
Willow Creek Capital Convertible Promissory Note
On April 2, 2013, the Company entered into a nine-month secured convertible promissory note debt financing agreement with Willow Creek Capital, LLC, for $244,200, bearing interest at a rate of 12% per annum and maturing October 1, 2013. At March 31, 2014, the outstanding principal balance of the Willow Creek convertible promissory note totaled $228,000. The note also includes a 10% OID of $20,000 based on the consideration funded, prepaid interest of $22,200 and $2,000 in legal and other expense. The Company also paid holder an origination fee in the amount of $109,890 in 144 Stock (366 post-split shares) at the closing bid price of the Company’s common stock. The holder may require the Company to convert the outstanding principal balance (including any unpaid interest) into shares of restricted common stock at any time after the six months term of the note. The common stock issued will be valued using a conversion factor of 80% the average of the lowest two (2) trading prices common shares during the twenty (20) trading day period ending on the latest complete trading day prior to the conversion date. If the average two (2) lowest trading prices is less than $0.33, then the conversion factor will be reduced to 70%. The holder will be entitled to purchase from the Company five year warrants expiring April 2, 2018 to purchase 122 post-split shares of ERF common stock at an exercise price of $300.00 or the per-share price at which the common stock is sold in an underwritten public offering that closes on or before the date that is six (6) months from the issue date, as may be adjusted from time to time pursuant to the terms and conditions of this Warrant.
The Willow Creek promissory note was determined to include various embedded derivative liabilities. The derivative liabilities are the conversion feature; conversion price full ratchet reset feature and the redemption option (compound embedded derivative liability). At the date of issuance of the Willow Creek note, compound embedded derivative liabilities were measured at fair value using either quoted market prices of financial instruments with similar characteristics or other valuation techniques. These derivative liabilities will be marked-to-market each quarter with the change in fair value recorded in the statement of operations. The Company used the effective interest method to record interest expense from the accretion of the debt discount and from the accretion of unamortized discount upon conversion. The Company is not in compliance with all the provisions of the note causing an automatic acceleration of the outstanding balance of $244,200 to $293,040. The note will accrue interest at a rate of 12% from October 1, 2013 until the April 1, 2014 and thereafter at a rate of 18% per annum. The note is recorded as a current liability.
The following table summarizes the convertible debt activity for the period from January 1, 2014 through March 31, 2014:
Description	Willowcreek			Compound Derivative Liability				Total
Fair value at December 31, 2013	$	227,800		$	51,276			$	279,076
Change in fair value		–			(50,204	)			(50,204	)
Conversions		(26,183	)		–				(26,183	)
Fair value at March 31, 2014	$	201,617		$	1,072			$	202,689
The Company recorded derivative income of $20,422 for the three months ended March 31, 2014.
Vista Capital Convertible Promissory Note
On April 4, 2013, the Company entered into a six-month secured convertible promissory note debt financing agreement with Vista Capital Investments, LLC, for $60,500, bearing interest at a rate of 12% per annum and maturing October 4, 2013. The note also includes a 10% OID of $5,000 based on the consideration funded and prepaid interest of $5,500. The Company also paid holder an origination fee in the amount of $21,175 in 144 Stock (84 post-split shares) at the closing bid price of the Company’s common stock. The holder may require the Company to convert the outstanding principal balance (including any unpaid interest) into shares of restricted common stock at any time after the six months term of the note. The common stock issued will be valued using a conversion factor of 80% the average of the lowest two (2) trading prices common shares during the twenty (20) trading day period ending on the latest complete trading day prior to the conversion date. If the average two (2) lowest trading prices is less than $0.33, then the conversion factor will be reduced to 70%. The holder will be entitled to purchase from the Company five year warrants expiring April 4, 2018 to purchase 36 post-split shares of ERF common stock at an exercise price of $320.00 or the per-share price at which the common stock is sold in an underwritten public offering that closes on or before the date that is six (6) months from the issue date, as may be adjusted from time to time pursuant to the terms and conditions of this Warrant.
The Vista promissory note was determined to include various embedded derivative liabilities. The derivative liabilities are the conversion feature; conversion price full ratchet reset feature and the redemption option (compound embedded derivative liability). At the date of issuance of the Vista note, compound embedded derivative liabilities were measured at fair value using either quoted market prices of financial instruments with similar characteristics or other valuation techniques. These derivative liabilities will be marked-to-market each quarter with the change in fair value recorded in the statement of operations. The Company used the effective interest method to record interest expense from the accretion of the debt discount and from the accretion of unamortized discount upon conversion. The Company is not in compliance with all the provisions of the note causing an automatic acceleration of the outstanding balance of $60,500 to $72,600. The note will accrue interest at a rate of 12% from October 4, 2013 until the April 3, 2014 and thereafter at a rate of 18% per annum. At March 31, 2014, the outstanding principal balance of the Vista Capital convertible promissory note totaled $64,000.
The following table summarizes the convertible debt activity for the period from January 1, 2014 through March 31, 2014:
Description	Vista			Compound Derivative Liability				Total
Fair value at December 31, 2013	$	50,558		$	37,516			$	88,074
Change in fair value		–			(35,496	)			(35,496	)
Conversions		13,887			–				13,887
Fair value at March 31, 2014	$	64,445		$	2,020			$	66,465
The Company recorded derivative income of $35,496 for the three months ended March 31, 2014.
TCA Global Convertible Promissory Note
On June 28, 2013, the Company entered into a twelve-month secured convertible promissory note debt financing agreement with TCA Global Credit Master Fund for $1,500,000, bearing interest at a rate of 12% per annum and maturing July 28, 2014. Under a subsequent modified agreement dated March 25, 2014, TCA has agreed to restructure the agreement and extend the maturity date to November 15, 2014. The Company in consideration has agreed to a $75,000 restructuring fee to be added to the sum of the principal balance including a $40,791 interest charge to be paid and nominal legal fees. The monthly principal and interest payments will be $149,609 per month. At March 31, 2014, the outstanding principal balance of the TCA Global convertible promissory note totaled $1,136,000. The note also includes $153,300 in commitment fees; due diligence fees; document review fees; service fees; legal; and other expense. The holder may require the Company to convert the outstanding principal balance (including any unpaid interest) into shares of restricted common stock at any time during the twelve months term of the note or thereafter. The common stock issued will be valued using a conversion factor of 85% the average VWAP trading price during the five (5) trading day period ending on the latest complete trading day prior to the conversion date. Due to the restructuring of the note the Company realized a $108,000 loss on extinguishment of debt.
The TCA Global promissory note was determined to include various embedded derivative liabilities. The derivative liabilities are the conversion feature and the redemption option (compound embedded derivative liability). At the date of issuance of the TCA Global note, compound embedded derivative liabilities were measured at fair value using either quoted market prices of financial instruments with similar characteristics or other valuation techniques. These derivative liabilities will be marked-to-market each quarter with the change in fair value recorded in the statement of operations. The Company uses the effective interest method to record interest expense from the accretion of the debt discount and from the accretion of unamortized discount upon conversion which totaled $2,506 for the three months ended March 31, 2014. The estimated debt accretion for the remainder of the 2014 will be $101,837.
The following table summarizes the convertible debt activity for the period from January 1, 2014 through March 31, 2014:
Description	TCA Global			Compound Derivative Liability				Total
Fair value at December 31, 2013	$	915,440		$	28,716			$	944,156
Fair value issuances at inception		115,791			65,818				181,609
Change in fair value		2,506			–				2,506
Fair value at March 31, 2014	$	1,033,737		$	94,534			$	1,128,271
The Company recorded derivative expense of $65,818 for the three months ended March 31, 2014.
Group 10 Holdings Convertible Promissory Note
On October 3, 2013, the Company entered into a twelve-month unsecured convertible promissory note debt financing agreement with Group 10 Holdings, LLC, for $157,500, bearing interest at a rate of 12% per annum and maturing October 2, 2014. The note also includes a 5% OID of $7,500 based on the consideration funded. The Company also paid holder a commitment fee in the amount of $45,000 in 144 Stock (1,125 post-split shares) at the closing bid price of the Company’s common stock. The holder may require the Company to convert the outstanding principal balance (including any unpaid interest) into shares of restricted common stock at any time after the twelve months term of the note. The common stock issued will be valued using a conversion factor of 55% multiplied by the lowest closing bid price of the (20) trading days prior to the conversions, which represents a discount rate of 45%. As of March 31, 2014, the balance outstanding on this note was $157,500.
The Group 10 Holdings promissory note was determined to include various embedded derivative liabilities. The derivative liabilities are the conversion feature; conversion price full ratchet reset feature and the redemption option (compound embedded derivative liability). At the date of issuance of the Group 10 note, compound embedded derivative liabilities were measured at fair value using either quoted market prices of financial instruments with similar characteristics or other valuation techniques. These derivative liabilities will be marked-to-market each quarter with the change in fair value recorded in the statement of operations. The Company uses the effective interest method to record interest expense from the accretion of the debt discount and from the accretion of unamortized discount upon conversion which totaled $14,905 for the three months ended March 31, 2014. The note will accrue interest at a rate of 12% from October 3, 2013 until the October 2, 2014 and thereafter at a rate of 18% per annum.
The following table summarizes the convertible debt activity for the period from January 1, 2014 through March 31, 2014:
Description	Group 10			Compound Derivative Liability				Total
Fair value at December 31, 2013	$	14,155		$	304,519			$	318,674
Change in fair value		14,905			(55,005	)			(40,100	)
Fair value at March 31, 2014	$	29,060		$	249,514			$	278,574
The Company recorded derivative income of $55,005 for the three months ended March 31, 2014.
Capital Leases
Banc Leasing Inc. Included in property and equipment at March 31, 2014, the cost of the equipment was $610,900 and the accumulated amortization was $524,356. Amortization of assets under capital leases is included in depreciation expense. The equipment is the primary collateral securing the financing.
Advantage Leasing Inc. Included in vehicles at March 31, 2014, the cost of the vehicles was $273,443 and the accumulated amortization was $177,618. Amortization of assets under capital leases is included in depreciation expense. The vehicles are the primary collateral securing the financing.
Legacy Laser Services Dallas, LLC Included in property and equipment at March 31, 2014, the cost of the equipment was $155,349 and the accumulated amortization was $45,310. Amortization of assets under capital leases is included in depreciation expense. The equipment is the primary collateral securing the financing.
The following is a schedule by years of future minimum lease payments under capital leases together with the present value of the net minimum lease payments as of March 31, 2014 (in thousands):
Year Ending December 31,
2014	$	249
2015		159
2016		63
Thereafter		–
Total minimum lease payments		471
Less amount representing interest		(106	)
Present value of net minimum lease payments		365
Current maturities of capital lease obligations		(231	)
Long-term portion of capital lease obligations	$	134

7_COMMITMENTS

7. COMMITMENTS	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
NOTE 7 - COMMITMENTS	'
	Leases and License Agreements
	For the three months ended March 31, 2014 and 2013, rental expenses of approximately $302,000 and $299,000, respectively, were incurred. The Company accounts for rent expense under leases that provide for escalating rentals over the related lease term on a straight-line method. The Company occupies office and tower facilities under several non-cancelable operating lease agreements expiring at various dates through December 2018, and requiring payment of property taxes, insurance, maintenance and utilities.
	Future minimum lease payments under non-cancelable operating leases as of December 31, 2014 were as follows (in thousands):
	Year Ending December 31,	Amount
	2014	$	565
	2015		707
	2016		610
	2017		116
	Thereafter		9
	Total	$	2,007
	Banc Leasing Inc.
	During August 2007, the Company entered into a contract with Banc Leasing Inc. to fund the Company’s US-Banknet System. Each funding is collateralize by the equipment and normally is repaid over a seven year period with interest established at the date of the inception of the lease. Each lease has a $1 buyout provision. The details of the capital lease are included in Note 6.

8_RELATED_PARTY_TRANSACTIONS

8. RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
8. RELATED PARTY TRANSACTIONS	'
	In May 2013, the Company entered into a capital lease agreement with Legacy Laser Services Dallas, LLC and (Affiliate). Manny M. Carter is a Managing Member of Legacy Laser Services and a current Board Member of ERF Wireless Inc. At March 31, 2014, the outstanding balance on the capital leases totaled $170,000. The payment terms are $9,947 per month including interest, at an annual rate of 42% per annum. The capital leased equipment is to be utilized in our networks in oil and gas exploration regions. The equipment is the primary collateral securing the financing.

9_INDUSTRY_SEGMENTS

9. INDUSTRY SEGMENTS	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
NOTE 9 - INDUSTRY SEGMENTS	'
	This summary reflects the Company's current segments, as described below.
	Energy Broadband, Inc. (EBI)
	EBI provides wireless connectivity to rural oil and gas locations primarily via Mobile Broadband Trailers (“MBTs”). EBI provides wireless broadband products and services focusing primarily on commercial customers providing high speed bandwidth to rural North America to serve the oil and gas sector. All sales from external customers are located within the United States.
	Wireless Bundled Services Division (WBS)
	WBS provides wireless broadband products and services to commercial and individual customers throughout the wireless industry. The company is in the early stages of building and acquiring a seamless wireless broadband network in certain regions of North America to serve private entities, cities, municipalities and the general public. All sales from external customers are located within the United States.
	Enterprise Network Services (ENS)
	ENS provides product and service to operate an enterprise-class encrypted wireless banking network business. Also, ENS provides the CryptoVue System consisting of software, site-based hardware devices and servers to perform network encryption; contracts for the construction, operation, monitoring and maintenance of fixed wireless networks for banking, healthcare and educational customers; trade names, equipment and software, including the software architecture and design. All sales from external customers are located within the United States.
	For the three months ended March 31, 2014 and 2013 (in thousands):
	Three Months Ended	EBI		WBS			ENS			Total Segment			ERF Corporate			Total Consolidated
	31-Mar-14
	Revenue	$	889	$	633		$	70		$	1,592		$	–		$	1,592
	Segment income (loss) from operations		4		(144	)		(24	)		(164	)		(540	)		(704	)
	Total assets		2,485		1,191			285			3,961			206			4,167
	Capital expenditures		2		28			–			30			–			30
	Depreciation		195		173			58			426			7			433
	Three Months Ended	EBI		WBS			ENS			Total Segment			ERF Corporate			Total Consolidated
	31-Mar-13
	Revenue	$	1,205	$	610		$	98		$	1,913		$	–		$	1,913
	Segment income (loss) from operations		109		(322	)		(20	)		(233	)		(896	)		(1,129	)
	Total assets		3,065		1,873			606			5,544			391			5,935
	Capital expenditures		10		61			–			71			14			85
	Depreciation		215		207			59			481			7			488
	Reconciliation of Segment Assets to	March 31,		December 31,
	Total Assets	2014		2013
	Total segment assets	$	3,961	$	5,989
	Total corporate assets		206		(917	)
	Total assets	$	4,167	$	5,072
	The Company evaluates the performance of its operating segments based on income before net interest expense, income taxes, depreciation expense, accounting changes and non-recurring items.
	For the three months ended March 31, 2014, two customers accounted for $601,000 and $175,000 of EBI revenues each.

10_SUBSEQUENT_EVENTS

10. SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
NOTE 10 - SUBSEQUENT EVENTS	'
	Subsequent to March 31, 2014, the Company issued 1,476,372 shares of common stock valued at approximately $241,000 for preferred stock, services rendered, and conversion of debt.
	Subsequent to March 31, 2014, the investor financing agreement dated May 2014, modified April 2014 as amended, allowing the maturity date to be extended from April 15, 2014 to October 15, 2014. The Company has agreed to add an additional $25,000 penalty to principal in April 2014 for the extension of the note to October 2015. In addition the Company will pay $1,500 toward the bridge loan interest on the 1st and 15th of each month beginning May 15, 2014 until loan is fully paid.

1_BASIS_OF_PRESENTATION_Polici

1. BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Nature of the Company	'
	Nature of the Company
	ERF Wireless, Inc. (“Company” or “ERF Wireless”) provides critical infrastructure wireless broadband communications products and services to a broad spectrum of customers in primarily rural oil and gas exploration areas of North America. We also provide high quality broadband services and critical communications services to residential, oil and gas, educational, health care, and regional banks in rural areas utilizing our Company owned and operated wireless networks. As a total comprehensive solutions provider we offer a wide array of critical communications services including high speed broadband, voice over Internet Protocol (VOIP) telephone and facsimile service, and video security.
	Historically, our revenues have been generated primarily from wireless internet and network construction services. Our Internet revenues have resulted from our offering of broadband and basic communications services to residential and enterprise customers. Our construction revenues typically have consisted of revenues generated from the construction of bank, educational, and healthcare networks and other services associated with providing wireless products and services to the regional banking, educational and healthcare industries.
	Our internet revenues are recorded in “ERF Wireless Bundled Services, Inc. (WBS)”, revenues from construction of bank, healthcare and educational networks in our “ERF Enterprise Network Services, Inc. (ENS)” and wireless broadband products and services to rural oil and gas locations are recorded in “Energy Broadband, Inc. (EBI)”. Please refer to segment footnote 9 for additional information regarding segment operations.
Basis of Accounting	'
	Basis of Accounting
	The accompanying unaudited interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC") and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company's annual report for the year ended December 31, 2013 filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for the most recent fiscal year ended December 31, 2013 as reported in form 10-K have been omitted.
Noncontrolling Interest	'
	Non-controlling Interest
	Non-controlling interest in our majority owned subsidiary EBI, is included in the equity section of the consolidated balance sheets. Non-controlling interest represents 3.63% of the equity of EBI and any transfer of value from ERF to non-controlling interest holders. Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses of EBI. Any excess losses applicable to the non-controlling interests have been and are borne by the Company as there is no obligation of the non-controlling interests to fund any losses in excess of their original investment. There is also no obligation or commitment on the part of the Company to fund operating losses of any subsidiary whether wholly-owned or majority-owned.
Reclassification	'
	Reclassification
	Certain amounts in the 2013 financial statements have been reclassified to conform to the 2014 financial presentation. These reclassifications have no impact on net loss.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	Management does not anticipate that the recently issued but not yet effective accounting pronouncements will materially impact the Company’s financial condition.

3_COMMON_STOCK_AND_PREFERRED_S

3. COMMON STOCK AND PREFERRED STOCK (Tables)	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Common Stock	'
	31-Mar-14	Supplemental Non-Cash Disclosure
	Professional fees	$	23
	Other services rendered		19
	Total for services, compensation and interest	$	42
	Notes payable, principal	$	69
	Line of credit, principal	$	52

4_EARNINGS_PER_SHARE_Tables

4. EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Computation of basic and diluted earnings per share	'
		For the three months ended March 31, 2014
		Net loss			Shares		Per-Share
		(Numerator)			(Denominator)		Amount
	Basic and diluted EPS:
	Net loss	$	(1,051	)		397	$	(2.65	)
	Net loss attributable to ERF Wireless, Inc.	$	(1,050	)		397	$	(2.64	)
			For the three months ended March 31, 2013
			Net loss			Shares		Per-Share
			(Numerator)			(Denominator)		Amount
	Basic and diluted EPS:
	Net loss	$	(1,653	)		17	$	(97.24	)
	Net loss attributable to ERF Wireless, Inc.	$	(1,656	)		17	$	(97.41	)

6_NOTES_PAYABLE_LONGTERM_DEBT_1

6. NOTES PAYABLE, LONG-TERM DEBT AND CAPITAL LEASES (Tables)	3 Months Ended
	Mar. 31, 2014
Notes payable, long-term debts and capital leases	'
	Notes payable, long-term debts and capital leases consist of the following as of March 31, 2014 (in thousands):
		Terms		Maturity Date	Interest Rate		Gross Balance				Debt Discount				Balance
	Banc leasing, Inc.	$10,660 / Month including interest		15-Jan	11.62%		$	101			$	–			$	101
	Advantage leasing associates	$8,269 / Month including interest		Various	Various			93				–				93
	Legacy laser services Dallas, LLC	$9,947 / Month including interest		16-May	42.00%			170				–				170
	MP Nexlevel LLC	$7,043 / Month including interest		14-May	10.00%			14				–				14
	Tonaquint	$950,400 / Lump sum payment including interest		Immediately due and payable	12.00%			764				–				764
	JMJ Financial	$330,000 / Lump sum payment including interest		14-Mar	12.00%			204				92				112
	Vista capital	$72,600 / Lump sum payment including interest		Immediately due and payable	12.00%			64				–				64
	Willow creek capital	$293,040 / Lump sum payment including interest		Immediately due and payable	12.00%			202				–				202
	TCA global line of credit	$139,523 / Month including interest		14-Jul	12.00%			1,136				102				1,034
	Group 10	$157,500 / Month including interest		14-Jul	12.00%			157				128				29
	Investor financing	$495,000 / Lump sum payment including interest		14-Apr	12.00%			523				–				523
	Premium assignment	$2,063 / Month including interest		14-Sep	5.68%			12				–				12
	Dakota capital equipment financing	$178,031 / Quarterly including interest		16-Mar	12.00%			1,519				16				1,503
	E-bond investor notes	3 years/ Semiannual interest (See below)		Various	7.50%			311				164				147
	Line of credit	2 years/ Quarterly interest (See below)		16-Dec	3.00%			4,514				–				4,514
	Total debt						$	9,784			$	502				9,282
	Less current maturities															(3,853	)
	Long-term debt														$	5,429
	Notes payable, long-term debts and capital leases consist of the following as of December 31, 2013 (in thousands):
		Terms		Maturity Date	Interest Rate		Gross Balance				Debt Discount				Balance
	Banc leasing, Inc.	$10,660 / Month including interest		15-Jan	11.62%		$	130			$	–			$	130
	Advantage leasing associates	$8,269 / Month including interest		Various	Various			115				–				115
	Legacy laser services Dallas, LLC	$9,947 / Month including interest		16-May	42.00%			181				–				181
	MP Nexlevel LLC	$7,043 / Month including interest		14-May	10.00%			34				–				34
	Tonaquint	$950,400 / Lump sum payment including interest		Immediately due and payable	12.00%			793				–				793
	JMJ Financial	$330,000 / Lump sum payment including interest		14-Mar	12.00%			232				174				58
	Vista capital	$72,600 / Lump sum payment including interest		Immediately due and payable	12.00%			51				–				51
	Willow creek capital	$293,040 / Lump sum payment including interest		Immediately due and payable	12.00%			228				–				228
	TCA global line of credit	$139,523 / Month including interest		14-Jul	12.00%			1,019				104				915
	Group 10	$157,500 / Month including interest		14-Jul	12.00%			157				143				14
	Investor financing	$495,000 / Lump sum payment including interest		14-Apr	12.00%			473				–				473
	Premium assignment	$2,063 / Month including interest		14-Sep	5.68%			18				–				18
	Dakota capital equipment financing	$178,031 / Quarterly including interest		16-Mar	12.00%			1,519				25				1,494
	E-bond investor notes	3 years/ Semiannual interest (See below)		Various	7.50%			311				182				129
	Line of credit	2 years/ Quarterly interest (See below)		16-Dec	3.00%			4,281				–				4,281
	Total debt						$	9,542			$	628				8,914
	Less current maturities															(3,435	)
	Long-term debt														$	5,479
Future minimum lease payments under capital leases	'
	Year Ending December 31,
	2014	$	249
	2015		159
	2016		63
	Thereafter		–
	Total minimum lease payments		471
	Less amount representing interest		(106	)
	Present value of net minimum lease payments		365
	Current maturities of capital lease obligations		(231	)
	Long-term portion of capital lease obligations	$	134
E Series Bond Investor Note	'
Convertible debt activity	'
	Description	Bonds			Compound Derivative Liability				Total
	Fair value at December 31, 2013	$	128,762		$	39,730			$	168,492
	Change in fair value		17,995			(6,339	)			11,656
	Fair value at March 31, 2014	$	146,757		$	33,391			$	180,148
Tonaquint	'
Convertible debt activity	'
	Description	Tonaquint			Warrant Compound Derivative Liability				Compound Derivative Liability				Total
	Fair value at December 31, 2013	$	793,368		$	96			$	80,569			$	874,033
	Change in fair value		–			(84	)			(80,569	)			(80,653	)
	Conversions		(28,841	)		–				–				(28,841	)
	Fair value at March 31, 2014	$	764,527		$	12			$	–			$	764,539
JMJ	'
Convertible debt activity	'
	Description	JMJ			Compound Derivative Liability				Total
	Fair value at December 31, 2013	$	58,363		$	134,113			$	192,476
	Change in fair value		81,248			(115,607	)			(34,359	)
	Conversions		(27,530	)		–				(27,530	)
	Fair value at March 31, 2014	$	112,081		$	18,506			$	130,587
Willowcreek [Member]	'
Convertible debt activity	'
	Description	Willowcreek			Compound Derivative Liability				Total
	Fair value at December 31, 2013	$	227,800		$	51,276			$	279,076
	Change in fair value		–			(50,204	)			(50,204	)
	Conversions		(26,183	)		–				(26,183	)
	Fair value at March 31, 2014	$	201,617		$	1,072			$	202,689
Vista Capital	'
Convertible debt activity	'
	Description	Vista			Compound Derivative Liability				Total
	Fair value at December 31, 2013	$	50,558		$	37,516			$	88,074
	Change in fair value		–			(35,496	)			(35,496	)
	Conversions		13,887			–				13,887
	Fair value at March 31, 2014	$	64,445		$	2,020			$	66,465
TCA Global	'
Convertible debt activity	'
	Description	TCA Global			Compound Derivative Liability				Total
	Fair value at December 31, 2013	$	915,440		$	28,716			$	944,156
	Fair value issuances at inception		115,791			65,818				181,609
	Change in fair value		2,506			–				2,506
	Fair value at March 31, 2014	$	1,033,737		$	94,534			$	1,128,271
Group 10 Holdings	'
Convertible debt activity	'
	Description	Group 10			Compound Derivative Liability				Total
	Fair value at December 31, 2013	$	14,155		$	304,519			$	318,674
	Change in fair value		14,905			(55,005	)			(40,100	)
	Fair value at March 31, 2014	$	29,060		$	249,514			$	278,574

7_COMMITMENTS_Tables

7. COMMITMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Future minimum lease payments under non-cancelable operating leases	'
	Year Ending December 31,	Amount
	2014	$	565
	2015		707
	2016		610
	2017		116
	Thereafter		9
	Total	$	2,007

13_INDUSTRY_SEGMENTS_Tables

13. INDUSTRY SEGMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Segment Information	'
	For the three months ended March 31, 2014 and 2013 (in thousands):
	Three Months Ended	EBI		WBS			ENS			Total Segment			ERF Corporate			Total Consolidated
	31-Mar-14
	Revenue	$	889	$	633		$	70		$	1,592		$	–		$	1,592
	Segment income (loss) from operations		4		(144	)		(24	)		(164	)		(540	)		(704	)
	Total assets		2,485		1,191			285			3,961			206			4,167
	Capital expenditures		2		28			–			30			–			30
	Depreciation		195		173			58			426			7			433
	Three Months Ended	EBI		WBS			ENS			Total Segment			ERF Corporate			Total Consolidated
	31-Mar-13
	Revenue	$	1,205	$	610		$	98		$	1,913		$	–		$	1,913
	Segment income (loss) from operations		109		(322	)		(20	)		(233	)		(896	)		(1,129	)
	Total assets		3,065		1,873			606			5,544			391			5,935
	Capital expenditures		10		61			–			71			14			85
	Depreciation		215		207			59			481			7			488
Reconciliation of Segment Assets to Total Assets	'
	Reconciliation of Segment Assets to	March 31,		December 31,
	Total Assets	2014		2013
	Total segment assets	$	3,961	$	5,989
	Total corporate assets		206		(917	)
	Total assets	$	4,167	$	5,072

2_DEBT_CONVERSION_Details_Narr

2. DEBT CONVERSION (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014
Line Of Credit [Member]	'
Shares issued in settlement of debt	105,000
Value of shares issued in settlement of debt	$52,482
Other Debt [Member]	'
Shares issued in settlement of debt	204,680
Value of shares issued in settlement of debt	$107,982

3_COMMON_STOCK_PREFERRED_STOCK1

3. COMMON STOCK , PREFERRED STOCK AND WARRANTS (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Common stock issued for services, value	$42
Common stock issued for notes payable, value	69
Common stock issued for line of credit, principal	52
Other services	'
Common stock issued for services, value	19
Professional Fees	'
Common stock issued for services, value	$23

4_EARNINGS_PER_SHARE_Details

4. EARNINGS PER SHARE (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share Details	'	'
(Numerator) Net loss	($1,051)	($1,653)
(Numerator) Net loss attributable to ERF Wireless, Inc.	($1,050)	($1,656)
Shares (Denominator) Basic and diluted	397	17
Shares (Denominator) attributable to ERF Wireless, Inc. Basic and diluted	397	17
Per-Share Amount Basic and diluted EPS	($2.65)	($97.24)
Per-Share Amount Net loss attributable to ERF Wireless, Inc. Basic and diluted EPS	($2.64)	($97.41)

4_EARNINGS_PER_SHARE_Details_N

4. EARNINGS PER SHARE (Details Narrative)	3 Months Ended
	Mar. 31, 2014
Bond	'
Common Stock shares excluded from computation of Earning Per Share	598,077
Warrants	'
Common Stock shares excluded from computation of Earning Per Share	529
Convertible Debt	'
Common Stock shares excluded from computation of Earning Per Share	2,677,382
Series A Preferred Stock	'
Common Stock shares excluded from computation of Earning Per Share	9,380,129

5_MAJOR_CUSTOMERS_Details_Narr

5. MAJOR CUSTOMERS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Gross sales	$1,592,000	$1,913,000
Revenues | Customer A	'	'
Percentage concentration	38.00%	36.00%
Revenues | Customer B	'	'
Percentage concentration	11.00%	13.00%

6_NOTES_PAYABLE_LONGTERM_DEBT_2

6. NOTES PAYABLE, LONG-TERM DEBT, LINE OF CREDIT AND CAPITAL LEASES (Details) (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Gross Balance	$9,784		$9,542
Debt Discount	502		628
Total debt balance	9,282		8,914
Less current maturities	-3,853		-3,435
Long-term debt	5,429		5,479
Premium assignment	'		'
Terms	'$2,063 / Month including interest		'$2,063 / Month including interest
Maturity Date	'14-Sep		'14-Sep
Interest Rate	5.68%		5.68%
Gross Balance	12		18
Debt Discount	0		0
Total debt balance	12		18
Banc leasing Inc [Member]	'		'
Terms	'$10,660 / Month including interest		'$10,660 / Month including interest
Maturity Date	'15-Jan		'15-Jan
Interest Rate	11.62%		11.62%
Gross Balance	101		130
Debt Discount	0		0
Total debt balance	101		130
Advantage leasing associates [Member]	'		'
Terms	'$8,269 / Month including interest		'$8,269 / Month including interest
Maturity Date	'Various		'Various
Interest Rate	'	[1]	'	[1]
Gross Balance	93		115
Debt Discount	0		0
Total debt balance	93		115
Legacy laser services Dallas, LLC [Member]	'		'
Terms	'$9,947 / Month including interest		'$9,947 / Month including interest
Maturity Date	'16-May		'16-May
Interest Rate	42.00%		42.00%
Gross Balance	170		181
Debt Discount	0		0
Total debt balance	170		181
MP Nexlevel LLC	'		'
Terms	'$7,043 / Month including interest		'$7,043 / Month including interest
Maturity Date	'14-May		'14-May
Interest Rate	10.00%		10.00%
Gross Balance	14		34
Debt Discount	0		0
Total debt balance	14		34
Tonaquint	'		'
Terms	'$950,400 / Lump sum payment including interest		'$950,400 / Lump sum payment including interest
Maturity Date	'Immediately due and payable		'Immediately due and payable
Interest Rate	12.00%		12.00%
Gross Balance	764		793
Debt Discount	0		0
Total debt balance	764		793
JMJ	'		'
Terms	'$330,000 / Lump sum payment including interest		'$330,000 / Lump sum payment including interest
Maturity Date	'14-Mar		'14-Mar
Interest Rate	12.00%		12.00%
Gross Balance	204		232
Debt Discount	92		174
Total debt balance	112		58
Vista Capital	'		'
Terms	'$72,600 / Lump sum payment including interest		'$72,600 / Lump sum payment including interest
Maturity Date	'Immediately due and payable		'Immediately due and payable
Interest Rate	12.00%		12.00%
Gross Balance	64		51
Debt Discount	0		0
Total debt balance	64		51
Willow creek capital [Member]	'		'
Terms	'$293,040 / Lump sum payment including interest		'$293,040 / Lump sum payment including interest
Maturity Date	'Immediately due and payable		'Immediately due and payable
Interest Rate	12.00%		12.00%
Gross Balance	202		228
Debt Discount	0		0
Total debt balance	202		228
TCA global line of credit [Member]	'		'
Terms	'$139,523 / Month including interest		'$139,523 / Month including interest
Maturity Date	'14-Jul		'14-Jul
Interest Rate	12.00%		12.00%
Gross Balance	1,136		1,019
Debt Discount	102		104
Total debt balance	1,034		915
Group 10 Holdings	'		'
Terms	'$157,500 / Month including interest		'$157,500 / Month including interest
Maturity Date	'14-Jul		'14-Jul
Interest Rate	12.00%		12.00%
Gross Balance	157		157
Debt Discount	128		143
Total debt balance	29		14
Investor Financing Member	'		'
Terms	'$495,000 / Lump sum payment including interest		'$495,000 / Lump sum payment including interest
Maturity Date	'14-Apr		'14-Apr
Interest Rate	12.00%		12.00%
Gross Balance	523		473
Debt Discount	0		0
Total debt balance	523		473
Dakota capital line of credit [Member]	'		'
Terms	'$178,031 / Quarterly including interest		'$178,031 / Quarterly including interest
Maturity Date	'16-Mar		'16-Mar
Interest Rate	12.00%		12.00%
Gross Balance	1,519		1,519
Debt Discount	16		25
Total debt balance	1,503		1,494
E-bond investor notes [Member]	'		'
Terms	'3 years/ Semiannual interest (See below)		'3 years/ Semiannual interest (See below)
Maturity Date	'Various		'Various
Interest Rate	7.50%		7.50%
Gross Balance	311		311
Debt Discount	164		182
Total debt balance	147		129
Line Of Credit [Member]	'		'
Terms	'2 years/ Quarterly interest (See below)		'2 years/ Quarterly interest (See below)
Maturity Date	'16-Dec		'16-Dec
Interest Rate	3.00%		3.00%
Gross Balance	4,514		4,281
Debt Discount	0		0
Total debt balance	$4,514		$4,281
[1]	Various

6_NOTES_PAYABLE_LONGTERM_DEBT_3

6. NOTES PAYABLE, LONG-TERM DEBT, LINE OF CREDIT AND CAPITAL LEASES (Details 1) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
E-Series Bond Investor Note	'
Fair value, beginning balance	$128,762
Change in fair value	17,995
Fair value, ending balance	146,757
Bond Compound Derivative Liability	'
Fair value, beginning balance	39,730
Change in fair value	-6,339
Fair value, ending balance	33,391
Bonds Total	'
Fair value, beginning balance	168,492
Change in fair value	11,656
Fair value, ending balance	$180,148

6_NOTES_PAYABLE_LONGTERM_DEBT_4

6. NOTES PAYABLE, LONG-TERM DEBT, LINE OF CREDIT AND CAPITAL LEASES (Details 2) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Tonaquint	'
Fair value, beginning balance	$793,368
Change in fair value	0
Conversions	-28,841
Fair value, ending balance	764,527
Tonaquint Warrant Compound Derivative Liability	'
Fair value, beginning balance	96
Change in fair value	-84
Conversions	0
Fair value, ending balance	12
Tonaquint Compound Derivative Liability	'
Fair value, beginning balance	80,569
Change in fair value	-80,569
Conversions	0
Fair value, ending balance	0
Total Tonaquint	'
Fair value, beginning balance	874,033
Change in fair value	-80,653
Conversions	-28,841
Fair value, ending balance	$764,539

6_NOTES_PAYABLE_LONGTERM_DEBT_5

6. NOTES PAYABLE, LONG-TERM DEBT AND CAPITAL LEASES (Details 3) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
JMJ	'
Fair value, beginning balance	$58,363
Change in fair value	81,248
Conversions	-27,530
Fair value, ending balance	112,081
JMJ Compound Derivative Liability	'
Fair value, beginning balance	134,113
Change in fair value	-115,607
Conversions	0
Fair value, ending balance	18,506
JMJ Total	'
Fair value, beginning balance	192,476
Change in fair value	-34,359
Conversions	-27,530
Fair value, ending balance	$130,587

6_NOTES_PAYABLE_LONGTERM_DEBT_6

6. NOTES PAYABLE, LONG-TERM DEBT AND CAPITAL LEASES (Details 4) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Willowcreek	'
Fair value, beginning balance	$227,800
Change in fair value	0
Conversions	-26,183
Fair value, ending balance	201,617
Willowcreek Compound Derivative Liability	'
Fair value, beginning balance	51,276
Change in fair value	-50,204
Conversions	0
Fair value, ending balance	1,072
Willowcreek Total	'
Fair value, beginning balance	279,076
Change in fair value	-50,204
Conversions	-26,183
Fair value, ending balance	$202,689

6_NOTES_PAYABLE_LONGTERM_DEBT_7

6. NOTES PAYABLE, LONG-TERM DEBT AND CAPITAL LEASES (Details 5) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Vista Capital	'
Fair value, beginning balance	$50,558
Change in fair value	0
Conversions	13,887
Fair value, ending balance	64,445
Vista Compound Derivative Liability	'
Fair value, beginning balance	37,516
Change in fair value	-35,496
Conversions	0
Fair value, ending balance	2,020
Vista Total	'
Fair value, beginning balance	88,074
Change in fair value	-35,496
Conversions	13,887
Fair value, ending balance	$66,465

6_NOTES_PAYABLE_LONGTERM_DEBT_8

6. NOTES PAYABLE, LONG-TERM DEBT AND CAPITAL LEASES (Details 6) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
TCA Global	'
Fair value, beginning balance	$915,440
Fair value issuances at inception	115,791
Change in fair value	2,506
Fair value, ending balance	1,033,737
TCA Compound Derivative Liability	'
Fair value, beginning balance	28,716
Fair value issuances at inception	65,818
Change in fair value	0
Fair value, ending balance	94,534
TCA Total	'
Fair value, beginning balance	944,156
Fair value issuances at inception	181,609
Change in fair value	2,506
Fair value, ending balance	$1,128,271

6_NOTES_PAYABLE_LONGTERM_DEBT_9

6. NOTES PAYABLE, LONG-TERM DEBT AND CAPITAL LEASES (Details 7) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Group 10	'
Fair value, beginning balance	$14,155
Change in fair value	14,905
Fair value, ending balance	29,060
Group 10 Compound Derivative Liability	'
Fair value, beginning balance	304,519
Change in fair value	-55,005
Fair value, ending balance	249,514
Group 10 Total	'
Fair value, beginning balance	318,674
Change in fair value	-40,100
Fair value, ending balance	$278,574

Recovered_Sheet1

6. NOTES PAYABLE, LONG-TERM DEBT AND CAPITAL LEASES (Details 8) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Debt Disclosure [Abstract]	'
2014	$249
2015	159
2016	63
Thereafter	0
Total minimum lease payments	471
Less amount representing interest	-106
Present value of net minimum lease payments	365
Current maturities of capital lease obligations	-231
Long-term portion of capital lease obligations	$134

7_COMMITMENTS_Details

7. COMMITMENTS (Details) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'
2014	$565
2015	707
2016	610
2017	116
Thereafter	9
Total	$2,007

7_COMMITMENTS_Details_Narrativ

7. COMMITMENTS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'
Rental expenses	$302,000	$299,000

8_RELATED_PARTY_TRANSACTIONS_D

8. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	Mar. 31, 2014
Related Party Transactions [Abstract]	'
Outstanding balance on the capital leases	$170,000
Captial lease payments	$9,947
Interest Rate	42.00%

9_INDUSTRY_SEGMENTS_Details

9. INDUSTRY SEGMENTS (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Revenue	$1,592	$1,913	'
Loss from continuing operations	-704	-1,129	'
Total assets	4,167	5,935	5,072
Capital expenditures	30	85	'
Depreciation	433	488	'
EBI	'	'	'
Revenue	889	1,205	'
Loss from continuing operations	4	109	'
Total assets	2,485	3,065	'
Capital expenditures	2	10	'
Depreciation	195	215	'
WBS	'	'	'
Revenue	633	610	'
Loss from continuing operations	-144	-322	'
Total assets	1,191	1,873	'
Capital expenditures	28	61	'
Depreciation	173	207	'
ENS	'	'	'
Revenue	70	98	'
Loss from continuing operations	-24	-20	'
Total assets	285	606	'
Capital expenditures	'	'	'
Depreciation	58	59	'
Total Segment	'	'	'
Revenue	1,592	1,913	'
Loss from continuing operations	-164	-233	'
Total assets	3,961	5,544	5,989
Capital expenditures	30	71	'
Depreciation	426	481	'
ERF Corporate	'	'	'
Revenue	'	'	'
Loss from continuing operations	-540	-896	'
Total assets	206	391	-917
Capital expenditures	'	14	'
Depreciation	$7	$7	'

9_INDUSTRY_SEGMENTS_Details_1

9. INDUSTRY SEGMENTS (Details 1) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
In Thousands, unless otherwise specified
Total assets	$4,167	$5,072	$5,935
Total Segment	'	'	'
Total assets	3,961	5,989	5,544
ERF Corporate	'	'	'
Total assets	$206	($917)	$391