CurAegis (CRGS) 10-Q5 Aug 142014 Q2 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
Document And Entity Information	Jun. 30, 2014	Jul. 31, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'TORVEC INC	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	45,716,298
Amendment Flag	'false	'
Entity Central Index Key	'0001063197	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current Assets:	'	'
Cash and cash equivalents	$4,790,000	$1,072,000
Accounts receivable	20,000	0
Prepaid expenses and other current assets	41,000	31,000
Total current assets	4,851,000	1,103,000
Property and Equipment:	'	'
Office equipment and software	226,000	202,000
Shop equipment	213,000	210,000
Leasehold improvements	253,000	253,000
Transportation equipment	93,000	165,000
	785,000	830,000
Less accumulated depreciation and amortization	466,000	396,000
Net property and equipment	319,000	434,000
Total Assets	5,170,000	1,537,000
Current Liabilities:	'	'
Notes payable, current portion	10,000	48,000
Accounts payable	84,000	58,000
Accrued liabilities	74,000	70,000
Deferred revenue	0	20,000
Total current liabilities	168,000	196,000
Notes payable, net of current portion	2,000	6,000
Total Liabilities	170,000	202,000
Commitments and other matters (Note H)	0	0
Preferred stock, value issued	'	'
Common stock, $.01 par value, 400,000,000 shares authorized; shares issued and outstanding at June 30, 2014 and December 31, 2013: 45,716,298 and 45,716,298, respectively	457,000	457,000
Additional paid-in capital	71,392,000	66,645,000
Deficit accumulated during the development stage	-67,268,000	-65,936,000
Total Stockholders' Equity	5,000,000	1,335,000
Total Liabilities and Stockholders' Equity	5,170,000	1,537,000
Preferred Class C [Member]	'	'
Current Liabilities:	'	'
Preferred stock, value issued	162,000	162,000
Preferred Class C-2 [Member]	'	'
Current Liabilities:	'	'
Preferred stock, value issued	250,000	0
Preferred Class A [Member]	'	'
Current Liabilities:	'	'
Preferred stock, value issued	6,000	6,000
Preferred Class B [Member]	'	'
Current Liabilities:	'	'
Preferred stock, value issued	$1,000	$1,000

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Preferred stock, par value (in Dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in Dollars per share)	$0.01	$0.01
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	45,716,298	45,716,298
Common stock, shares outstanding	45,716,298	45,716,298
Preferred Class C [Member]	'	'
Preferred stock, shares authorized	16,250,000	16,250,000
Preferred stock, cumulative dividend per share (in Dollars per share)	$0	$0
Preferred stock, shares issued	16,250,000	16,250,000
Preferred stock, shares outstanding	16,250,000	16,250,000
Preferred Class C-2 [Member]	'	'
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, cumulative dividend per share (in Dollars per share)	$0	$0
Preferred stock, shares issued	25,000,000	0
Preferred stock, shares outstanding	25,000,000	0
Preferred Class A [Member]	'	'
Preferred stock, shares authorized	3,300,000	3,300,000
Preferred stock, cumulative dividend per share (in Dollars per share)	$0.40	$0.40
Preferred stock, shares issued	587,101	587,101
Preferred stock, shares outstanding	587,101	587,101
Preferred Class B [Member]	'	'
Preferred stock, shares authorized	300,000	300,000
Preferred stock, cumulative dividend per share (in Dollars per share)	$0.50	$0.50
Preferred stock, shares issued	67,500	67,500
Preferred stock, shares outstanding	67,500	67,500

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenue	$49,000	$0	$50,000	$0
Cost of Goods Sold	65,000	0	92,000	0
Gross Margin	-16,000	0	-42,000	0
Research and development:	'	'	'	'
R&D costs, excluding stock-based compensation expense	301,000	287,000	660,000	513,000
Stock-based compensation expense related to options and warrants	-49,000	21,000	-32,000	53,000
Total research and development	252,000	308,000	628,000	566,000
General and administrative:	'	'	'	'
G&A costs, excluding stock-based compensation expense	275,000	223,000	607,000	534,000
Stock-based compensation expense related to options and warrants	79,000	158,000	75,000	355,000
Total general and administrative	354,000	381,000	682,000	889,000
Asset impairments	0	0	0	0
Total costs and expenses	606,000	689,000	1,310,000	1,455,000
Loss from operations	-622,000	-689,000	-1,352,000	-1,455,000
Other income	20,000	0	20,000	3,000
Loss before income tax benefits	-602,000	-689,000	-1,332,000	-1,452,000
Income tax benefits	0	0	0	0
Net Loss	-602,000	-689,000	-1,332,000	-1,452,000
Preferred stock beneficial conversion feature	0	0	4,250,000	0
Preferred stock dividends	66,000	66,000	132,000	132,000
Net Loss attributable to Torvec, Inc. common stockholders	($668,000)	($755,000)	($5,714,000)	($1,584,000)
Net Loss per common share attributable to stockholders of Torvec, Inc.:	'	'	'	'
Basic and Diluted (in Dollars per share)	($0.01)	($0.02)	($0.12)	($0.03)
Weighted average number of shares of common stock:	'	'	'	'
Basic and Diluted (in Shares)	45,716,000	45,716,000	45,716,000	45,716,000

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:	'	'
Net loss	($1,332,000)	($1,452,000)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	85,000	61,000
Gain on sale / disposition of fixed assets	-12,000	0
Stock-based compensation related to stock options and warrants	43,000	408,000
Changes in:	'	'
Accounts receivable	-20,000	0
Inventories	0	-13,000
Prepaid expenses and other current assets	-10,000	-11,000
Deferred revenue / liabilities	-20,000	0
Accrued payroll taxes	-3,000	-109,000
Accounts payable and other accrued expenses	33,000	-31,000
Net cash used in operating activities	-1,236,000	-1,147,000
Cash flows from investing activities:	'	'
Purchase of property and equipment	-28,000	-19,000
Proceeds from sale of fixed assets	70,000	0
Net cash provided by (used in) investing activities	42,000	-19,000
Cash flows from financing activities:	'	'
Net proceeds from sales of preferred stock	4,954,000	0
Repayments of notes payable	-42,000	-58,000
Net cash provided by (used in) financing activities	4,912,000	-58,000
Net increase (decrease) in cash and cash equivalents	3,718,000	-1,224,000
Cash and cash equivalents at beginning of period	1,072,000	3,549,000
Cash and cash equivalents at end of period	4,790,000	2,325,000
Supplemental Disclosures:	'	'
Interest paid	1,000	0
Income taxes paid	$0	$2,000

Note_A_The_Company_and_Basis_o

Note A - The Company and Basis of Presentation	6 Months Ended
Note A - The Company and Basis of Presentation	Jun. 30, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	NOTE A — THE COMPANY AND BASIS OF PRESENTATION

	The interim information contained herein with respect to the three and six month periods ended June 30, 2014 and 2013 has not been audited but was prepared in conformity with generally accepted accounting principles for interim financial information and instructions for Form 10-Q. Accordingly, the condensed consolidated financial statements do not include all information and footnotes required by generally accepted accounting principles for financial statements. Included are ordinary adjustments which, in the opinion of management, are necessary for a fair presentation of the financial information for the three and six month periods ended June 30, 2014 and 2013. The results are not necessarily indicative of results to be expected for the entire year. Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year presentation.

	Torvec, Inc. was incorporated as a New York business corporation on September 25, 1996. Upon its incorporation, the Company acquired numerous patents, inventions and know-how created by Vernon E. Gleasman and his sons, James and Keith Gleasman, a family with more than fifty years of experience in the automotive industry. Since its inception, the Company has endeavored to design, develop, build and commercialize its technology portfolio. The Company currently is focusing its commercialization strategies on the following technologies: the Torvec Hydraulic Pump and the IsoTorque® differential.

	As used in this quarterly report, unless otherwise indicated, the terms “we”, “our”, “us” and “the Company” refer to Torvec, Inc.

Note_B_Summary_of_Significant_

Note B - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	NOTE B — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Consolidation: The financial statements include the accounts of the Company, our wholly-owned subsidiary Iso-Torque Corporation, and our majority-owned subsidiary, Ice Surface Development, Inc. (56% owned at June 30, 2014 and December 31, 2013). As of June 30, 2014, each of the subsidiaries is non-operational. We are intending to let Ice Surface Development, Inc. dissolve by proclamation. All material intercompany transactions and account balances have been eliminated in consolidation.

	Use of Estimates: The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates are used in valuing the useful lives of any intangible assets and the future realizable value of such assets. These estimates are subject to a high degree of judgment and potential change. Actual results could differ from those estimates.

	Reclassifications: Certain reclassifications have been made to prior year balances to conform to the current year’s presentation.

	Cash and Cash Equivalents: Cash and cash equivalents may include time deposits, certificates of deposit, and highly liquid debt instruments with original maturities of three months or less. We maintain cash and cash equivalents at financial institutions which periodically may exceed federally insured amounts.

	Accounts Receivable: We carry our accounts receivable at invoice amount less an allowance for doubtful accounts. On a periodic basis, we evaluate our accounts receivable and establish an allowance for doubtful accounts, based on a history of past write-offs and collections and current credit conditions. We do not accrue interest on past due invoices. There was $0 allowance for doubtful accounts as of June 30, 2014 and December 31, 2013, as determined by management.

	Inventories: Inventories are stated at the lower of cost or market with cost determined under the first-in, first-out (FIFO) method. We record provisions for excess, obsolete or slow-moving inventory based on changes in customer demand, technology developments or other economic factors. There was a $24,000 and $26,000 provision for excess, obsolete or slow-moving inventory as of June 30, 2014 and December 31, 2013, respectively, as determined by management.

	Property and Equipment: Property and equipment are stated at cost. Estimated useful lives are as follows:

	Office Equipment and Software (years)	3	–	7
	Leasehold Improvements		Lesser of useful life or lease term
	Shop Equipment (years)		7
	Transportation Equipment (years)	5	–	7

	Depreciation and amortization are computed using the straight-line method. Betterments, renewals and extraordinary repairs that extend the life of the assets are capitalized. Other repairs and maintenance costs are expensed when incurred. When disposed, the cost and accumulated depreciation applicable to assets retired are removed from the accounts and the gain or loss on disposition is recognized in other income (expense). Depreciation and amortization expense for the three month periods ended June 30, 2014 and 2013 amounted to $42,000 and $29,000, respectively. Depreciation and amortization expense for the six month periods ended June 30, 2014 and 2013 amounted to $85,000 and $61,000, respectively.

	Whenever events or circumstances indicate, our long-lived assets, including any intangible assets with finite useful lives, are tested for impairment by using the estimated future cash flows directly associated with, and that are expected to arise as a direct result of, the use of the assets. If the carrying amount exceeds the estimated undiscounted cash flows, an impairment may be indicated. The carrying amount is then compared to the estimated discounted cash flows, and if there is an excess, such amount is recorded as an impairment. During the three and six month periods ended June 30, 2014 and 2013, we recorded $0 in impairment charges.

	Fair Value of Financial Instruments: As defined by U.S. GAAP, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. All assets and liabilities are required to be measured and reported on a fair value basis. A hierarchy for ranking the quality and reliability of the information is used to determine fair values. Assets and liabilities carried at fair value will be classified and disclosed in one of the following three categories:

	Level 1: Quoted market prices in active markets for identical assets or liabilities.

	Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data.

	Level 3: Unobservable inputs that are not corroborated by market data.

	The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).

	The FASB’s (Financial Accounting Standards Board) guidance for the disclosure about fair value of financial instruments requires disclosure of an estimate of the fair value of certain financial instruments. The fair value of financial instruments pursuant to FASB’s guidance for the disclosure about fair value of financial instruments approximated their carrying values at June 30, 2014 and December 31, 2013. The carrying amount of cash, accounts receivable, accounts payable, and accrued expenses approximates their fair value due to their short maturity. The carrying amount of notes payable approximates fair value because stated or implied interest rates approximate current interest rates that are available for debt with similar terms.

	Revenue Recognition: Our terms provide that customers are obligated to pay for products sold to them within a specified number of days from the date that title to the products is transferred to the customers. Our standard terms are typically net 30 days. We recognize revenue when transfer of title occurs, risk of ownership passes to a customer at the time of shipment or delivery depending on the terms of the agreement with a particular customer and collection is reasonably assured. The sale price of our products is substantially fixed and determinable at the date of the sale based upon purchase orders generated by a customer and accepted by us.

	We occasionally enter into prototype development contracts with customers. In such cases, revenue is recognized using either (a) the proportional effort method based on the relationship of costs incurred to date to the total estimated cost to complete a contract, or (b) where appropriate, the milestone method, if milestones are clearly identifiable and substantive.

	During the first quarter of 2013, we entered into a prototype development agreement with a Chinese automotive manufacturer to design, develop and manufacture an IsoTorque® differential for a specific vehicle application. Essentially, there is one performance milestone associated with the agreement, which is the delivery of our IsoTorque prototypes to the customer that they can test and evaluate. In total, the customer will pay us approximately $39,000 in two installments. We deferred the recognition of revenue and related expenses pertaining to this development agreement until we achieved the delivery milestone. In April 2014, we completed the delivery of the prototypes fulfilling our performance obligations under this agreement, and have recognized revenue and related expenses, accordingly during the second quarter of 2014.

	Research and Development and Patents: Research and development costs and patent expenses are charged to operations as incurred. Research and development includes personnel-related costs, materials and supplies, depreciation, consulting services, and amortization of acquired technology. Depreciation expense for the three month periods ended June 30, 2014 and 2013 that was charged to research and development was $24,000 and $10,000, respectively. Depreciation expense for the six month periods ended June 30, 2014 and 2013 that was charged to research and development was $48,000 and $20,000, respectively.

	Patent costs for the three month periods ended June 30, 2014 and 2013 amounted to $15,000 and $29,000, respectively, and are included in general and administrative expenses. Patent costs for the six month periods ended June 30, 2014 and 2013 amounted to $47,000 and $74,000, respectively, and are included in general and administrative expenses.

	Stock-based Compensation: FASB Accounting Standards Codification (“ASC”) 718-10 requires all share-based payments to employees, including grants of employee stock options, to be recognized as compensation expense over the service period (generally the vesting period) in the consolidated financial statements based on their fair values on the grant date. Under the modified prospective method that we adopted, awards that were granted, modified, or settled on or after January 1, 2006 are measured and accounted for in accordance with ASC 718-10. Unvested equity-classified awards that were granted prior to January 1, 2006 will continue to be accounted for in accordance with ASC 718-10, except that the grant date fair value of all awards are recognized in the results of operations over the remaining vesting periods. The impact of forfeitures that may occur prior to vesting is also estimated and considered in the amount recognized. In addition, the realization of tax benefits in excess of amounts recognized for financial reporting purposes will be recognized as a financing activity in accordance with ASC 718-10.

	No tax benefits were attributed to the stock-based compensation expense because a valuation allowance was maintained for substantially all net deferred tax assets. We elected to adopt the alternative method of calculating the historical pool of windfall tax benefits as permitted by ASC 718-10-65 (previously known as: FASB Staff Position (FSP) No. SFAS 123(R)-c, “Transition Election Related to Accounting for the Tax Effects of Share-Based Payment Awards”). This is a simplified method to determine the pool of windfall tax benefits that is used in determining the tax effects of stock compensation in the results of operations and cash flow reporting for awards that were outstanding as of the adoption of ASC 718-10.

	FASB ASC 505-50, “Equity-Based Payments to Non-Employees,” requires all share-based payments to non-employees, including grants of stock options, to be recognized in the consolidated financial statements as compensation expense generally over the service period of the consulting arrangement or until performance conditions are expected to be met. Using a Black-Scholes valuation model, we periodically reassess the fair value of non-employee options until service conditions are met, which generally aligns with the vesting period of the options, and we adjust the expense recognized in the consolidated financial statements accordingly.

	FASB ASC 718-20 requires that modifications of the terms or conditions of equity awards be treated as an exchange of the original award for a new award. Incremental compensation cost is measured as the excess, if any, of the fair value of the modified award over the fair value of the original award immediately before its terms are modified.

	Income Taxes: We account for income taxes using the asset and liability method, the objective of which is to establish deferred tax assets and liabilities for the temporary differences between the financial reporting and the tax bases of our assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. A valuation allowance related to deferred tax assets is recorded when it is more likely than not that some portion or all of the deferred tax assets will not be realized.

	We account for uncertain tax positions using a more-likely-than-not recognition threshold based on the technical merits of the tax position taken. Tax benefits that meet the more-likely-than-not recognition threshold should be measured as the largest amount of tax benefits, determined on a cumulative probability basis, which is more likely than not to be realized upon ultimate settlement in the financial statements. It is our policy to recognize interest and penalties related to income tax matters as general and administrative expenses. As of June 30, 2014, there was $0 accrued interest or penalties related to uncertain tax positions. The tax years 2010 through 2013 remain open to examination by the federal and state tax jurisdictions to which we are subject. In addition, our 2009 tax year was examined by the Internal Revenue Service resulting in an inconclusive adjustment due to the expiration of the statute of limitations. The Internal Revenue Service will conclude on any adjustments during its current audit of the 2012 tax year which began during the second quarter of 2014.

	Loss per Common Share: FASB’s ASC 260-10 (previously known as FASB Statement 128, “Earnings Per Share”) requires the presentation of basic earnings per share, which is based on weighted average common stock outstanding, and dilutive earnings per share, which gives effect to options, warrants and convertible securities in periods when they are dilutive. At June 30, 2014 and 2013, we excluded 53,622,743 and 29,074,764 potential common shares, respectively, relating to convertible preferred stock, options and warrants outstanding from the diluted net loss per common share calculation because their inclusion would be anti-dilutive. In addition, we excluded 625,000 warrants from the diluted net loss per common share calculation at June 30, 2014 and 2013 as the conditions for their vesting are not time-based.

	Recent Accounting Pronouncements: In June 2014, the FASB issued ASU 2014-10, ”Development Stage Entities: Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation.” This ASU amends FASB ASC Topic 915, Development Stage Entities, to remove all incremental financial reporting requirements for development stage entities, thereby improving financial reporting by reducing the cost and complexity associated with providing that information. The amendments in this ASU also eliminate an exception provided to development stage entities in FASB ASC 810 for determining whether an entity is a variable interest entity (VIE) on the basis of the amount of investment equity that is at risk. The amendments in this ASU remove the definition of development stage entity from the FASB ASC Master Glossary, thereby removing the financial reporting distinction between development stage entities and other entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (i) present inception-to-date information on the statements of income, cash flows, and shareholder equity, (ii) label the financial statements as those of a development stage entity, (iii) disclose a description of the development stage activities in which the entity is engaged, (iv) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments also clarify that the guidance in FASB ASC 275, Risks and Uncertainties, is applicable to entities that have not yet commenced planned principal operations. The amendments related to the elimination of inception-to-date information and the other remaining disclosure requirements of FASB ASC 915 should be applied retrospectively, except for the clarification to FASB ASC 275, which should be applied prospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Earlier implementation is allowed for any period where the reporting entity’s annual or interim financial statements have not yet been made available for issuance. Management elected to adopt this standard during the quarter ended June 30, 2014. The early adoption of this standard in the second quarter of 2014 resulted in the elimination of various disclosures previously required but did not have a material impact on the Company’s consolidated financial position and results of operations.

In July 2013, the FASB issued Accounting Standards Update (“ASU”) 2013-11, “Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.” The amendments in this ASU state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this standard in the first quarter of 2014 did not have a material impact on the Company’s consolidated financial position and results of operations.

In May 2014, the FASB issued ASU 2014-09, ”Revenue from Contracts with Customers”, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard in 2017.

Note_C_Related_Party_Transacti

Note C - Related Party Transactions	6 Months Ended
Note C - Related Party Transactions	Jun. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	NOTE C — RELATED PARTY TRANSACTIONS

	[1] On September 14, 2007, we moved our executive offices from Pittsford, New York to Rochester, New York, which includes both a manufacturing and executive office facility. The Rochester facility is owned by a partnership, with which Asher J. Flaum, a Company director, is associated. On April 28, 2008, our board of directors approved the terms of a lease and such lease was executed on April 29, 2008.

	Effective October 24, 2012, we amended certain terms of the lease for our Rochester facility. The primary changes that were made include a two-year extension of the current lease originally set to expire as of May 31, 2013 at the same rent rate, and the addition of two three-year renewal options with a 10% rate increase at each subsequent renewal period. These renewal options replace the previous renewal options of three five-year renewal periods which had incorporated 15% rate increases at each subsequent renewal period. (See Note H[1].)

	[2] On December 13, 2010, we executed a consultant agreement with a director to provide consulting services to us at a rate of $200 per hour. Pursuant to the agreement, we also agreed to pay the consultant an incentive fee equal to $10,000 or proportionate part thereof for each $1,000,000 of revenue or proportionate part thereof actually received by us for a period of five years, provided the definitive agreement with the third party results from the material efforts of the consultant. During each of the three and six month periods ended June 30, 2014 and 2013, we recorded an expense of $0 for services rendered in relation to this agreement.

	[3] Effective on March 27, 2012, we hired a new chief technology officer. Prior to joining the Company, he had provided us with consulting services through his firm, KBE⁺, Inc., a group of consulting engineers engaged in the design and development of gear trains and power transmission devices, and of which he was the principal engineer and president.

	On April 30, 2012, we purchased various test equipment, office furniture, and supplies from KBE⁺, Inc. for a total of $162,500. We entered into a financing agreement with KBE⁺, Inc., whereby we paid KBE⁺, Inc. over 24 months in equal monthly installments of approximately $6,800, beginning on May 1, 2012. Based on an imputed interest rate of approximately 5%, the initial principal of the note was approximately $154,000. During the second quarter of 2014, the note was fully paid. Interest expense pertaining to this note amounted to approximately $0 and $1,000 for the three month periods ended June 30, 2014 and 2013, respectively. Interest expense pertaining to this note amounted to approximately $0 and $2,000 for the six month periods ended June 30, 2014 and 2013, respectively.

	In May 2012, we purchased certain additional testing tools and supplies from KBE⁺, Inc. for approximately $5,700. The outstanding payable to KBE⁺, Inc. related to this purchase was fully paid during the quarter ended June 30, 2013.

	[4] Effective as of January 1, 2013, we entered into a one-year consulting agreement with SCIRE Corporation, of which one of our directors is president, to provide us with expertise and advice on hydraulic pump technology and related markets. The consulting agreement provided for a guaranteed minimum of $3,840 per month, based on 32 hours of consulting, plus travel costs. On December 4, 2013, we extended this consulting agreement for another year through December 31, 2014, providing for a guaranteed minimum of $2,000 per month, based on 16 hours of consulting, plus travel costs. Additional hours above this minimum in 2014 will be billed at a rate of $125 per hour. During the three month periods ended June 30, 2014 and 2013, we recorded an expense of approximately $7,000 and $13,000, respectively, for consulting services and travel costs related to this agreement. During the six month periods ended June 30, 2014 and 2013, we recorded an expense of approximately $14,000 and $25,000, respectively, for consulting services and travel costs related to this agreement.

	[5] During the first six months of 2014, we sold a limited number of IsoTorque differentials into the aftermarket to Model C-5 Corvette enthusiasts. A majority of these sales, amounting to approximately $9,000, were made to one of our board members at a discount to stated list price.

Note_D_Inventories

Note D - Inventories	6 Months Ended
Note D - Inventories	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Inventory Disclosure [Text Block]	'
	NOTE D — INVENTORIES

	At June 30, 2014 and December 31, 2013, the composition of inventories was:

		June 30,			December 31,
		2014			2013

	Raw Materials	$	24,000		$	26,000
	Finished Goods		0			0
	Total Inventories		24,000			26,000
	Reserve for Excess / Obsolete Inventory		(24,000	)		(26,000	)
	Inventories, Net	$	0		$	0

Note_E_Accrued_Liabilities

Note E - Accrued Liabilities	6 Months Ended
Note E - Accrued Liabilities	Jun. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	'
	NOTE E — ACCRUED LIABILITIES

	At June 30, 2014 and December 31, 2013, accrued liabilities consist of the following:

		June 30,		December 31,
		2014		2013
	Accrued Compensation	$	47,000	$	53,000
	Accrued Payroll Taxes Payable		3,000		7,000
	Accrued Legal		3,000		8,000
	Other		21,000		2,000
		$	74,000	$	70,000

Note_F_Notes_Payable

Note F - Notes Payable	6 Months Ended
Note F - Notes Payable	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	NOTE F — NOTES PAYABLE

	As of June 30, 2014 and December 31, 2013, notes payable consists of the following:

			June 30,		December 31,
			2014		2013
	Copy Machine (1)		$	3,000	$	3,000
	Engineering Design Software (2)			2,000		14,000
	Test Equipment and Supplies (3)			0		27,000
	Automobile (4)			7,000		10,000
			$	12,000	$	54,000

		-1	In November 2010, we entered into a capital lease for a copy machine over a 5 year term, with a fair market value buyout. The capitalized value of the lease was approximately $8,900, and the monthly payment is approximately $170 with an implicit interest rate of approximately 5.3%. At December 31, 2013, the outstanding balance on this note was approximately $3,000, of which $2,000 was classified as a non-current liability. At June 30, 2014, the outstanding balance on this note was approximately $3,000, of which $1,000 was classified as a non-current liability.

		-2	In August 2011, we financed the purchase of engineering design software, along with a one-year maintenance agreement, through a three year loan maturing in August 2014, and collateralized by the software. The total cost of the software and the maintenance agreement was approximately $64,800. The monthly payments are approximately $2,100 per month with an implicit interest rate of approximately 9.6%. At December 31, 2013, the outstanding balance on this note was approximately $14,000, which was classified as a current liability. At June 30, 2014, the outstanding balance on this note was approximately $2,000, which was classified as a current liability.

		-3	In April 2012, we financed the purchase of various test equipment, office furniture, and supplies from KBE⁺, Inc. (of which our former chief technology officer is an officer) through a 24 month promissory note for a total amount to be paid of $162,500. Based on an imputed interest rate of approximately 5%, the initial principal of the note was approximately $154,000. The monthly payments are approximately $6,800 per month. At December 31, 2013, the outstanding balance on this related party note was approximately $27,000, which was classified as a current liability. During the second quarter of 2014, this note was fully paid.

		-4	In August 2012, we purchased an automobile for $16,600, a vehicle that we had previously been leasing. We financed this purchase with a 36- month promissory note. The interest rate on the loan is approximately 10%, and the payments are approximately $540 per month. At December 31, 2013, the outstanding balance on this note was approximately $10,000, of which $4,000 was classified as a non-current liability. At June 30, 2014, the outstanding balance on this note was approximately $7,000, of which $1,000 was classified as a non-current liability.

Note_G_Stockholders_Equity

Note G - Stockholders' Equity

6 Months Ended

Jun. 30, 2014

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE G — STOCKHOLDERS’ EQUITY

[1] Preferred Stock

On August 30, 2000, we amended our certificate of incorporation to permit the Company to issue up to 100,000,000 shares of $0.01 par value preferred stock. Under the amendment, the board of directors has the authority to allocate these shares into as many separate classes of preferred as it deems appropriate and with respect to each class, designate the number of preferred shares issuable and the relative rights, preferences, seniority with respect to other classes and to our common stock and any limitations and/or restrictions that may be applicable without obtaining shareholder approval.

(a)

Class A Preferred Stock

No Class A Preferred shares were sold during the six month period ended June 30, 2014 and the year ended December 31, 2013. There were 0 Class A Preferred shares converted in each of the six month periods ended June 30, 2014 and 2013. For each of the three and six month periods ended June 30, 2014 and 2013, we settled 0 Class A Preferred dividends.

At June 30, 2014, there were 587,101 outstanding shares of Class A Preferred stock, of which 11,339 shares resulted from the settlement of dividends due to conversion, and those shares no longer accrue dividends. The value of dividends payable upon the conversion of the remaining 575,762 outstanding shares of Class A Preferred stock amounted to approximately $2,134,000 at June 30, 2014, of which $115,000 was accrued during the six month period ended June 30, 2014.

In the event of the liquidation, dissolution and winding up of the Company, and subject to the liquidation rights and privileges of our Class C Preferred, Class A Preferred shareholders have a liquidation preference with respect to all accumulated and unsettled dividends. The value of the Class A Preferred shareholders’ liquidation preference was approximately $2,134,000 and $2,019,000 at June 30, 2014 and December 31, 2013, respectively. In the event of a liquidation, dissolution or winding up of the Company, unpaid accumulated dividends on the Class A Preferred are payable in Class A Preferred shares at a rate of 1 share of Class A Preferred for each $4.00 of dividends.

(b)

Class B Preferred Stock

No Class B Preferred shares were sold during the six month period ended June 30, 2014 and the year ended December 31, 2013.

No Class B Preferred shares were issued to converting Class B Preferred shareholders as a dividend during the six month period ended June 30, 2014 and the year ended December 31, 2013. Depending upon our cash position, from time to time we may request that a converting preferred shareholder receiving dividends in cash consent to receive shares of restricted common stock in lieu thereof. During the six month periods ended June 30, 2014 and 2013, we settled 0 Class B Preferred dividends.

At June 30, 2014, dividends payable upon the conversion of 67,500 outstanding shares of Class B Preferred amounted to approximately $302,000, of which $17,000 was accrued during the six month period ended June 30, 2014. In the event of the liquidation, dissolution and winding up of the Company, and subject to the liquidation rights and privileges of our Class C Preferred and our Class A Preferred, Class B Preferred shareholders have a liquidation preference with respect to all accumulated and unsettled dividends. The value of the Class B Preferred shareholders’ liquidation preference was $302,000 and $285,000 at June 30, 2014 and December 31, 2013, respectively. In the event of a liquidation, dissolution or winding up of the Company, unpaid accumulated dividends on the Class B Preferred are payable in Class B Preferred shares at a rate of 1 share of Class B Preferred for each $5.00 of dividends.

(c)

Series C Preferred Stock

For the six month period ended June 30, 2014 and for the year ended December 31, 2013, Series C Preferred shareholders converted 0 shares of Series C Preferred into common stock. At June 30, 2014, there were 16,250,000 shares of Series C Preferred stock outstanding. The value of the Series C Preferred shareholders’ liquidation preference was $6,500,000 at June 30, 2014.

(d)

Series C-2 Preferred Stock

In March 2014, the board of directors authorized, and Class A Preferred, Class B Preferred and Series C Preferred shareholders approved, a third series of preferred stock, namely 25,000,000 shares of Series C-2 Voting Convertible Preferred Stock. On March 28, 2014, we sold and issued a total of 25,000,000 shares of Series C-2 Voting Convertible Preferred Stock in a private placement transaction, generating gross proceeds of $5,000,000. Direct expenses of approximately $46,000 pertaining to the transaction, consisting of primarily external legal costs, were incurred, resulting in net proceeds of approximately $4,954,000.

Each Series C-2 Preferred Share is convertible, at the holder’s election, into one share of our common stock, par value $0.01 per share. The conversion rate is subject to adjustment in the event of the issuance of common stock as a dividend or distribution, and the subdivision or combination of the outstanding common stock or a reorganization, recapitalization, reclassification, consolidation or merger of the Company.

The Series C-2 Preferred Shares have a liquidation preference at their stated value per share of $0.20 that ranks pari passu to our existing Series C Voting Convertible Preferred Shares and is senior to our common stock, and our Class A Non-Voting Cumulative Convertible Preferred Shares and Class B Non-Voting Cumulative Convertible Preferred Shares. The liquidation preference is payable upon a liquidation, dissolution or winding up of the Company, whether voluntary or involuntary, or upon a deemed liquidation of the Company. A deemed liquidation includes, unless decided by the holders of at least two-thirds of the Series C-2 Preferred Shares, any consolidation, merger, or reorganization of the Company in which the shareholders of the Company own less than fifty percent of the voting power of the resultant entity, or an acquisition to which the Company is a party in which at least fifty percent of the Company’s voting power is transferred, or the sale, lease, exclusive license or transfer of all or substantially all of the assets or intellectual property of the Company other than to a wholly owned subsidiary.

The Series C-2 Preferred Shares are not entitled to receive preferred dividends and have no redemption right, but are entitled to participate, on an as converted basis, with holders of outstanding shares of common stock in dividends and distributions on liquidation after all preferred shares have received payment in full of any preferred dividends or liquidation preferences. The Series C-2 Preferred Shares vote with the common stock on an as-converted basis. We may not, without approval of the holders of at least two-thirds of the Series C-2 Preferred Shares, (i) create any class or series of stock that is pari passu or senior to the Series C-2 Preferred Shares; (ii) create any class or series of stock that would share in the liquidation preference of the Series C-2 Preferred Shares or that is entitled to dividends payable other than in common stock or Series C-2 Preferred Shares of its own series, (iii) acquire any equity security or pay any dividend, except dividends on a class or series of stock that is junior to the Series C Preferred Shares, payable in such junior stock, (iv) reissue any Series C-2 Preferred Shares, (v) declare or pay any dividend that would impair the payment of the liquidation preference of the Series C-2 Preferred Shares, (vi) authorize or issue any additional Preferred Shares, (vii) change the Certificate of Incorporation to adversely affect the rights of the holders of the Series C-2 Preferred Shares, or (viii) authorize, commit to or consummate any liquidation, dissolution or winding up in which the liquidation preference of the Series C-2 Preferred Shares would not be paid in full.

Pursuant to the transaction, we must within 180 days, use commercially reasonable efforts to raise $1,000,000, in a separate private placement or private placements, through the offer and sale of an additional Series C-3 Voting Convertible Preferred Stock, par value $0.01 per share (the “Series C-3 Preferred Shares”). The Series C-3 Preferred Shares, if and when created, will rank pari passu with the existing Series C Voting Convertible Preferred Shares and the Series C-2 Preferred Shares, and have a senior preference in liquidation or deemed liquidation over the Company’s outstanding shares of common stock, and Class A and Class B Preferred stock. The Series C-3 Preferred Shares would be convertible on a one-to-one basis into shares of common stock (subject to adjustment) without payment of any additional consideration. The Series C-3 Preferred Shares would not be entitled to preferred dividends, but similar to the Series C-2 Preferred Shares, would be entitled to participate, on an as converted basis, with shares of common stock in dividends and distributions on liquidation after all preferred shares have received payment in full of any preferred dividends or liquidation preferences, have such other customary rights, privileges, preferences and limitations. The pricing of the Series C-3 Preferred Shares will be determined by the Board of Directors prior to the initial closing of the sale of those shares.

We plan to conduct the sale of the Series C-3 Preferred Shares sometime in the near future. The Series C-2 Preferred Shares, and the Series C-3 Preferred Shares to be sold, will not be and have not been registered under the Securities Act of 1933, as amended, or the Securities Act, and may not be offered or sold in the United States absent registration or an applicable exemption from registration requirements. There can be no assurance that we will be successful in raising any needed amounts on these terms for these uses or that these amounts will be sufficient for our plans.

In conjunction with the issuance of the 25,000,000 shares of Series C-2 Preferred stock, we computed the value of the non-cash beneficial conversion feature associated with the right to convert the shares into common stock on a one-for-one basis. We compared the fair value of our common stock on the date of issuance with the effective conversion price, and determined that the value of the non-cash beneficial conversion feature was approximately $4,250,000, which was recorded in the first quarter of 2014 and is reflected in our condensed consolidated statements of operations for the six month period ended June 30, 2014 as an adjustment to arrive at the net loss attributable to common stockholders.

For the six month period ended June 30, 2014, Series C-2 Preferred shareholders converted 0 shares of Series C-2 Preferred into common stock. At June 30, 2014, there were 25,000,000 shares of Preferred C-2 stock outstanding. The value of the Series C-2 Preferred shareholders’ liquidation preference was $5,000,000 at June 30, 2014.

[2] Stock Options

(a)

1998 Stock Option Plan

In December 1997, our board approved a Stock Option Plan (the “1998 Plan”) which provided for the granting of up to 2,000,000 shares of common stock, pursuant to which officers, directors, key employees and key consultants/advisors are eligible to receive incentive, nonqualified or reload stock options which plan was ratified by the shareholders on May 28, 1998. Options granted under the 1998 Plan are exercisable for a period of up to 10 years from date of grant at an exercise price which is not less than the fair value on date of grant, except that the exercise period of options granted to a stockholder owning more than 10% of the outstanding capital stock may not exceed five years and their exercise price may not be less than 110% of the fair value of the common stock at date of grant. Options may vest over five years.

By its terms, our 1998 Plan terminated as to the grant of future options on May 27, 2008. Consequently, no additional stock options will be granted under the 1998 Plan, although outstanding options remain available for exercise in accordance with their terms. There were 0 options exercised under the 1998 Plan during each of the three month periods ended March 31, 2014 and 2013.

During the three and six month periods ended June 30, 2013, 50,000 options expired under the 1998 Plan. As of June 30, 2014, there were 100,000 outstanding stock options under the 1998 Plan, all of which were fully vested. As of June 30, 2014, we had $0 unrecognized stock compensation related to unvested awards under the 1998 Plan.

(b)

2011 Stock Option Plan

On November 3, 2010, the board adopted, and on January 27, 2011 the shareholders approved, the 2011 Stock Option Plan (“2011 Plan”) which provides for the grant of up to 3,000,000 common stock options to provide equity incentives to directors, officers, employees and consultants. Two types of options may be granted under the 2011 Plan: non-qualified options and incentive options.

Non-qualified options may be granted to our officers, directors, employees and outside consultants. Incentive options may be granted only to our employees, including officers and directors who are also employees. In the case of non-qualified options, the exercise price may be less than the fair market value of our stock on the date of grant. In the case of incentive options, the exercise price may not be less than such fair market value and in the case of an employee who owns more than 10% of our common stock, the exercise price may not be less than 110% of such market price. Options generally are exercisable for ten years from the date of grant, except that the exercise period for an incentive option granted to an employee who owns more than 10% of our stock may not be greater than five years.

Effective January 22, 2014, General Wesley K. Clark, one of our board members, tendered his resignation as a voting member of the Company’s board of directors due to personal reasons. In order to continue to support the Company, Gen. Clark agreed to accept a role as a non-voting special advisor to the board. In connection with this event, the board approved a modification to Gen. Clark’s stock option agreement for 250,000 options (as initially granted on January 28, 2011 and subsequently amended on March 20, 2012), to allow for his stock options to remain intact in his new role as special advisor to the board. As of January 22, 2014, Gen. Clark is considered a non-employee for purposes of determining expense associated with stock compensation, and as such the expense reflected on our condensed consolidated statement of operations will fluctuate based on fair value in accordance with FASB ASC 505-50, “Equity-Based Payments to Non-Employees.” During the first quarter of 2014, we recognized a credit adjustment to expense of approximately $109,000 as a result of the impact from this modification. Fair value is determined based on updated valuation assumptions for the options using the Black-Scholes valuation model as of the applicable measurement date. The period over which the remaining amount of unrecognized expense of approximately $5,000 as of June 30, 2014 will be recognized will be related to Gen. Clark’s requisite service period for the unvested tranches of the options, which is concurrent with the vesting dates of the remaining unvested tranches of the options.

In August 2013, we granted an incentive stock option to an existing employee to acquire 25,000 common shares at an exercise price of $0.45 per share, exercisable for 10 years. The option vests in four tranches of 25% of the total granted shares on each of the four annual anniversary dates from the initial date of grant.

In November 2013, we granted a non-qualified stock option to our chairman of the board to acquire 100,000 common shares at an exercise price of $0.36 per share, exercisable for 10 years. This grant relates to the chairman’s services as a director and replaced a previously issued option that had recently expired by its terms. The option vests in four tranches of 25% of the total granted shares on each of the four annual anniversary dates from the initial date of grant.

During the first six months of 2014, we granted incentive stock options to existing employees to acquire 10,500 common shares at a weighted average exercise price of $0.40 per share, exercisable for 10 years. The options vest in four tranches of 25% of the total granted shares on each of the four annual anniversary dates from the initial dates of grant.

In June 2014, 125,000 options expired due to the departure of our former chief technology officer. This resulted in a credit of $58,000 in non-cash stock-based compensation expense in the condensed consolidated statement of operations due to a reversal of expense that had accumulated over the vesting period of the applicable tranches for the unvested options.

During the three month period ended June 30, 2014, we granted 10,000 stock options under the 2011 Plan, 250 options became vested, 125,000 options were forfeited, and 0 options were exercised. During the three month period ended June 30, 2013, we granted 0 stock options under the 2011 Plan, 250 options became vested, and 0 options expired or were exercised. During the six month period ended June 30, 2014, we granted 10,500 stock options under the 2011 Plan, 125,500 options became vested, 125,000 options were forfeited, and 0 options were exercised. During the six month period ended June 30, 2013, we granted 0 stock options under the 2011 Plan, 125,500 options became vested, and 0 options expired or were exercised. As of June 30, 2014, there were 1,192,500 stock options outstanding under the 2011 Plan, 671,246 of which were vested. At June 30, 2014, there were 1,807,500 options remaining available for future grant under the 2011 Plan.

(c)

Non-Plan Options

As of June 30, 2014, there were a total of 7,063,336 non-plan options outstanding, of which 4,575,836 were fully vested. During each of the three month periods ended June 30, 2014 and 2013, we granted 0 non-plan stock options, 0 options became vested, and 0 options were exercised or cancelled. During each of the six month periods ended June 30, 2014 and 2013, we granted 0 non-plan stock options, 337,500 options became vested, and 0 options were exercised or cancelled.

(d)

Summary

For the three month periods ended June 30, 2014 and 2013, compensation cost related to all stock options amounted to $30,000 and $179,000, respectively. For the six month periods ended June 30, 2014 and 2013, compensation cost related to all stock options amounted to $43,000 and $408,000, respectively. As of June 30, 2014, there was approximately $366,000 of total unrecognized compensation costs related to outstanding stock options, which are expected to be recognized over the next 3.8 years, of which approximately $6,000 is subject to non-employee mark-to-market adjustments.

During the three month period ended June 30, 2014, we granted 10,000 stock options with a weighted average grant-date fair value of $0.37. During the six month period ended June 30, 2014, we granted 10,500 stock options with a weighted average grant date fair value of $0.37. During the three and six month periods ended June 30, 2013, we granted 0 stock options. The total grant date fair value of all stock options vested during each of the three month periods ended June 30, 2014 and 2013 was approximately $0. The total grant date fair value of all stock options vested during the six month periods ended June 30, 2014 and 2013 was approximately $688,000 and $680,000, respectively.

The fair value of each option granted during the six month period ended June 30, 2014 was estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted average assumptions (no options were granted during the six month period ended June 30, 2013):

2014

Expected Term (years)

6.3

Expected forfeiture rate

Risk-free rate

2.1

Volatility

135.1

Dividend yield

The average risk-free interest rate is based on the U.S. treasury security rate in effect as of the grant date. We determined expected volatility using the historical closing stock price. The expected term was generally determined using the simplified method as we do not believe we have sufficient historical stock option exercise experience on which to base the expected term.

The following summarizes the activity of all of our outstanding stock options for the three month period ended June 30, 2014:

Weighted

Average

Remaining

Aggregate

Exercise

Contractual

Intrinsic

Price

Term (years)

Value

Outstanding at January 1, 2014

8,470,336

(A)

0.69

Granted

10,500

0.4

Exercised

Canceled or expired

(125,000

)

0.82

Outstanding at June 30, 2014

8,355,836

(A)

0.69

6.4

Exercisable at June 30, 2014

5,347,082

0.81

6.2

Note (A) – Figures include the impact of 405,000 options that were granted in 2011 to replace options / warrants previously granted to certain engineering personnel. The previously issued options / warrants will expire as the newer options vest on a one-to-one basis. During the fourth quarter of 2012, 134,998 of these options vested, and 98,332 previously issued options and 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011. Again during 2013, 134,998 of these options vested, and 98,332 previously issued options and 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of June 30, 2014, there are 135,004 of the 2011 options remaining to vest.

As of June 30, 2014, the exercise prices of all outstanding stock options, as well as all vested stock options, ranged from $0.34 per share to $5.00 per share.

[3] Warrants

The following summarizes the activity of our outstanding warrants for the six month period ended June 30, 2014:

Weighted

Average

Remaining

Aggregate

Exercise

Contractual

Intrinsic

Price

Term (years)

Value

Outstanding at January 1, 2014

3,393,418

2.06

(A)

Granted

Exercised

Canceled or expired

Outstanding at June 30, 2014

3,393,418

2.06

(A)

6.1

(B)

96,000

Exercisable at June 30, 2014

2,768,418

2.63

6.1

(C)

96,000

(A)

The weighted average exercise price for warrants outstanding as of January 1, 2014 and June 30, 2014 excludes 1,750,000 warrants with no determined exercise price.

(B)

The weighted average remaining contractual term for warrants outstanding as of June 30, 2014 excludes 763,500 warrants with no expiration date.

(C)

The weighted average remaining contractual term for warrants exercisable as of June 30, 2014 excludes 138,500 warrants with no expiration date.

Note_H_Commitments_and_Other_M

Note H - Commitments and Other Matters	6 Months Ended
Note H - Commitments and Other Matters	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	NOTE H — COMMITMENTS AND OTHER MATTERS

	[1] Leases

	We lease a facility from a related party (see Note C[1]) located at 1999 Mount Read Blvd., Rochester, New York. The lease expires on May 31, 2015, providing for rent to be paid at a rate of $5,687 per month ($68,244 per annum) and in addition, for the payment of our proportionate share of yearly real estate taxes and yearly common area operating costs. The lease includes two three-year renewal options with a 10% rate increase at each subsequent renewal period.

	Rent expense for each of the three month periods ended June 30, 2014 and 2013 was approximately $17,000. Rent expense for each of the six month periods ended June 30, 2014 and 2013 was approximately $34,000. Rent payments required under the amended lease for the full years ending December 31, 2014 and 2015, excluding consideration for any renewal option periods, amount to approximately $68,000 and $28,000, respectively.

	[2] Employment Agreements

	Effective October 4, 2010, we appointed a new chief executive officer and executed a five year employment agreement pursuant to which we will pay base compensation of $50,000 per annum, which compensation increases to $200,000 per annum on the first day of the calendar year immediately following the calendar year in which we have adjusted EBITDA of at least $300,000 (earnings before interest, taxes, depreciation and amortization, but excluding all non-cash expenses associated with stock options). Under the agreement, the executive is entitled to a performance bonus based upon financial targets established each year in good faith by the Governance and Compensation Committee and the achievement of individual management objectives established annually by such committee. The executive is entitled to participate in all employee benefit plans as are provided from time to time for senior executives. If we terminate the executive, remove him as CEO, or a change in control of the Company occurs, the executive is entitled to three years’ severance pay, consisting of base pay and any incentive compensation.

	Effective October 18, 2010, we engaged a new chief financial officer under a letter agreement dated October 18, 2010. If we terminate the executive, remove him as CFO, or a change in control of the company occurs, the executive is entitled to 12 months’ severance pay.

	[3] Consulting Agreements

	Effective July 1, 2010, and then as modified on March 31, 2011, we entered into an agreement to pay a consultant a commission equal to 4% of the value received by us from third parties introduced by or through the auspices of the consultant. This agreement is in effect through January 1, 2017. No commissions have been paid or accrued for each of the six month periods ended June 30, 2014 and 2013.

	On December 13, 2010, we executed a three-year consultant agreement with a director to provide consulting services to us at a rate of $200 per hour. Pursuant to the agreement, we also agreed to pay the consultant an incentive fee equal to $10,000 or proportionate part thereof for each $1,000,000 of revenue or proportionate part thereof actually received by us for a period of five years, provided the definitive agreement with the third party results from the material efforts of the consultant. In December 2013, the agreement was automatically renewed for an additional three years through December 13, 2016. During each of the six month periods ended June 30, 2014 and 2013, we recorded an expense of $0 for consulting services under the agreement.

	Effective as of January 1, 2013, we entered into a one-year consulting agreement with SCIRE Corporation, of which one of our directors is president, to provide us with expertise and advice on hydraulic pump technology and related markets. The consulting agreement provided for a guaranteed minimum of $3,840 per month, based on 32 hours of consulting, plus travel costs. On December 4, 2013, we extended this consulting agreement for another year through December 31, 2014, providing for a guaranteed minimum of $2,000 per month, based on 16 hours of consulting, plus travel costs. Additional hours above this minimum in 2014 will be billed at a rate of $125 per hour. During the three month periods ended June 30, 2014 and 2013, we recorded an expense of approximately $7,000 and $13,000, respectively, for consulting services and travel costs related to this agreement. During the six month periods ended June 30, 2014 and 2013, we recorded an expense of approximately $14,000 and $25,000, respectively, for consulting services and travel costs related to this agreement.

	[4] Prototype Development Agreement

	In January 2013, we entered into a development agreement with Chinese automotive manufacturer, BAIC Motor Co., Ltd. (“BAIC”). Under the agreement, BAIC will pay us to manufacture a number of prototypes of our IsoTorque® differential for one of BAIC’s anticipated future car models. We will supply BAIC with these prototypes for its evaluation and testing. During the third quarter of 2013, we received an initial cash deposit of approximately $20,000 along with initial documentation and hardware. The total value of this development project is approximately $39,000 with a timetable for completion of our work of 25 weeks from the date we received all items specified from BAIC. Since there essentially is one performance milestone associated with this agreement, we deferred the recognition of revenue and related expenses on this project until we had delivered the prototype units at the completion of the current development agreement. In April 2014, we completed our performance obligations under the agreement. During the second quarter of 2014, we recorded approximately $39,000 in revenue associated with this agreement, along with related expenses of approximately $50,000.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Consolidation, Policy [Policy Text Block]	'
	Consolidation: The financial statements include the accounts of the Company, our wholly-owned subsidiary Iso-Torque Corporation, and our majority-owned subsidiary, Ice Surface Development, Inc. (56% owned at June 30, 2014 and December 31, 2013). As of June 30, 2014, each of the subsidiaries is non-operational. We are intending to let Ice Surface Development, Inc. dissolve by proclamation. All material intercompany transactions and account balances have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates: The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates are used in valuing the useful lives of any intangible assets and the future realizable value of such assets. These estimates are subject to a high degree of judgment and potential change. Actual results could differ from those estimates.
Reclassification, Policy [Policy Text Block]	'
	Reclassifications: Certain reclassifications have been made to prior year balances to conform to the current year’s presentation.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents: Cash and cash equivalents may include time deposits, certificates of deposit, and highly liquid debt instruments with original maturities of three months or less. We maintain cash and cash equivalents at financial institutions which periodically may exceed federally insured amounts.
Receivables, Policy [Policy Text Block]	'
	Accounts Receivable: We carry our accounts receivable at invoice amount less an allowance for doubtful accounts. On a periodic basis, we evaluate our accounts receivable and establish an allowance for doubtful accounts, based on a history of past write-offs and collections and current credit conditions. We do not accrue interest on past due invoices. There was $0 allowance for doubtful accounts as of June 30, 2014 and December 31, 2013, as determined by management.
Inventory, Policy [Policy Text Block]	'
	Inventories: Inventories are stated at the lower of cost or market with cost determined under the first-in, first-out (FIFO) method. We record provisions for excess, obsolete or slow-moving inventory based on changes in customer demand, technology developments or other economic factors. There was a $24,000 and $26,000 provision for excess, obsolete or slow-moving inventory as of June 30, 2014 and December 31, 2013, respectively, as determined by management.
Property, Plant and Equipment, Policy [Policy Text Block]	'
	Property and Equipment: Property and equipment are stated at cost. Estimated useful lives are as follows:

	Office Equipment and Software (years)	3	–	7
	Leasehold Improvements		Lesser of useful life or lease term
	Shop Equipment (years)		7
	Transportation Equipment (years)	5	–	7

	Depreciation and amortization are computed using the straight-line method. Betterments, renewals and extraordinary repairs that extend the life of the assets are capitalized. Other repairs and maintenance costs are expensed when incurred. When disposed, the cost and accumulated depreciation applicable to assets retired are removed from the accounts and the gain or loss on disposition is recognized in other income (expense). Depreciation and amortization expense for the three month periods ended June 30, 2014 and 2013 amounted to $42,000 and $29,000, respectively. Depreciation and amortization expense for the six month periods ended June 30, 2014 and 2013 amounted to $85,000 and $61,000, respectively.

	Whenever events or circumstances indicate, our long-lived assets, including any intangible assets with finite useful lives, are tested for impairment by using the estimated future cash flows directly associated with, and that are expected to arise as a direct result of, the use of the assets. If the carrying amount exceeds the estimated undiscounted cash flows, an impairment may be indicated. The carrying amount is then compared to the estimated discounted cash flows, and if there is an excess, such amount is recorded as an impairment. During the three and six month periods ended June 30, 2014 and 2013, we recorded $0 in impairment charges.
Fair Value Measurement, Policy [Policy Text Block]	'
	Fair Value of Financial Instruments: As defined by U.S. GAAP, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. All assets and liabilities are required to be measured and reported on a fair value basis. A hierarchy for ranking the quality and reliability of the information is used to determine fair values. Assets and liabilities carried at fair value will be classified and disclosed in one of the following three categories:

	Level 1: Quoted market prices in active markets for identical assets or liabilities.

	Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data.

	Level 3: Unobservable inputs that are not corroborated by market data.

	The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).

	The FASB’s (Financial Accounting Standards Board) guidance for the disclosure about fair value of financial instruments requires disclosure of an estimate of the fair value of certain financial instruments. The fair value of financial instruments pursuant to FASB’s guidance for the disclosure about fair value of financial instruments approximated their carrying values at June 30, 2014 and December 31, 2013. The carrying amount of cash, accounts receivable, accounts payable, and accrued expenses approximates their fair value due to their short maturity. The carrying amount of notes payable approximates fair value because stated or implied interest rates approximate current interest rates that are available for debt with similar terms.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition: Our terms provide that customers are obligated to pay for products sold to them within a specified number of days from the date that title to the products is transferred to the customers. Our standard terms are typically net 30 days. We recognize revenue when transfer of title occurs, risk of ownership passes to a customer at the time of shipment or delivery depending on the terms of the agreement with a particular customer and collection is reasonably assured. The sale price of our products is substantially fixed and determinable at the date of the sale based upon purchase orders generated by a customer and accepted by us.

	We occasionally enter into prototype development contracts with customers. In such cases, revenue is recognized using either (a) the proportional effort method based on the relationship of costs incurred to date to the total estimated cost to complete a contract, or (b) where appropriate, the milestone method, if milestones are clearly identifiable and substantive.

	During the first quarter of 2013, we entered into a prototype development agreement with a Chinese automotive manufacturer to design, develop and manufacture an IsoTorque® differential for a specific vehicle application. Essentially, there is one performance milestone associated with the agreement, which is the delivery of our IsoTorque prototypes to the customer that they can test and evaluate. In total, the customer will pay us approximately $39,000 in two installments. We deferred the recognition of revenue and related expenses pertaining to this development agreement until we achieved the delivery milestone. In April 2014, we completed the delivery of the prototypes fulfilling our performance obligations under this agreement, and have recognized revenue and related expenses, accordingly during the second quarter of 2014.
In Process Research and Development, Policy [Policy Text Block]	'
	Research and Development and Patents: Research and development costs and patent expenses are charged to operations as incurred. Research and development includes personnel-related costs, materials and supplies, depreciation, consulting services, and amortization of acquired technology. Depreciation expense for the three month periods ended June 30, 2014 and 2013 that was charged to research and development was $24,000 and $10,000, respectively. Depreciation expense for the six month periods ended June 30, 2014 and 2013 that was charged to research and development was $48,000 and $20,000, respectively.

	Patent costs for the three month periods ended June 30, 2014 and 2013 amounted to $15,000 and $29,000, respectively, and are included in general and administrative expenses. Patent costs for the six month periods ended June 30, 2014 and 2013 amounted to $47,000 and $74,000, respectively, and are included in general and administrative expenses.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Stock-based Compensation: FASB Accounting Standards Codification (“ASC”) 718-10 requires all share-based payments to employees, including grants of employee stock options, to be recognized as compensation expense over the service period (generally the vesting period) in the consolidated financial statements based on their fair values on the grant date. Under the modified prospective method that we adopted, awards that were granted, modified, or settled on or after January 1, 2006 are measured and accounted for in accordance with ASC 718-10. Unvested equity-classified awards that were granted prior to January 1, 2006 will continue to be accounted for in accordance with ASC 718-10, except that the grant date fair value of all awards are recognized in the results of operations over the remaining vesting periods. The impact of forfeitures that may occur prior to vesting is also estimated and considered in the amount recognized. In addition, the realization of tax benefits in excess of amounts recognized for financial reporting purposes will be recognized as a financing activity in accordance with ASC 718-10.

	No tax benefits were attributed to the stock-based compensation expense because a valuation allowance was maintained for substantially all net deferred tax assets. We elected to adopt the alternative method of calculating the historical pool of windfall tax benefits as permitted by ASC 718-10-65 (previously known as: FASB Staff Position (FSP) No. SFAS 123(R)-c, “Transition Election Related to Accounting for the Tax Effects of Share-Based Payment Awards”). This is a simplified method to determine the pool of windfall tax benefits that is used in determining the tax effects of stock compensation in the results of operations and cash flow reporting for awards that were outstanding as of the adoption of ASC 718-10.

	FASB ASC 505-50, “Equity-Based Payments to Non-Employees,” requires all share-based payments to non-employees, including grants of stock options, to be recognized in the consolidated financial statements as compensation expense generally over the service period of the consulting arrangement or until performance conditions are expected to be met. Using a Black-Scholes valuation model, we periodically reassess the fair value of non-employee options until service conditions are met, which generally aligns with the vesting period of the options, and we adjust the expense recognized in the consolidated financial statements accordingly.

	FASB ASC 718-20 requires that modifications of the terms or conditions of equity awards be treated as an exchange of the original award for a new award. Incremental compensation cost is measured as the excess, if any, of the fair value of the modified award over the fair value of the original award immediately before its terms are modified.
Income Tax, Policy [Policy Text Block]	'
	Income Taxes: We account for income taxes using the asset and liability method, the objective of which is to establish deferred tax assets and liabilities for the temporary differences between the financial reporting and the tax bases of our assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. A valuation allowance related to deferred tax assets is recorded when it is more likely than not that some portion or all of the deferred tax assets will not be realized.

	We account for uncertain tax positions using a more-likely-than-not recognition threshold based on the technical merits of the tax position taken. Tax benefits that meet the more-likely-than-not recognition threshold should be measured as the largest amount of tax benefits, determined on a cumulative probability basis, which is more likely than not to be realized upon ultimate settlement in the financial statements. It is our policy to recognize interest and penalties related to income tax matters as general and administrative expenses. As of June 30, 2014, there was $0 accrued interest or penalties related to uncertain tax positions. The tax years 2010 through 2013 remain open to examination by the federal and state tax jurisdictions to which we are subject. In addition, our 2009 tax year was examined by the Internal Revenue Service resulting in an inconclusive adjustment due to the expiration of the statute of limitations. The Internal Revenue Service will conclude on any adjustments during its current audit of the 2012 tax year which began during the second quarter of 2014.
Earnings Per Share, Policy [Policy Text Block]	'
	Loss per Common Share: FASB’s ASC 260-10 (previously known as FASB Statement 128, “Earnings Per Share”) requires the presentation of basic earnings per share, which is based on weighted average common stock outstanding, and dilutive earnings per share, which gives effect to options, warrants and convertible securities in periods when they are dilutive. At June 30, 2014 and 2013, we excluded 53,622,743 and 29,074,764 potential common shares, respectively, relating to convertible preferred stock, options and warrants outstanding from the diluted net loss per common share calculation because their inclusion would be anti-dilutive. In addition, we excluded 625,000 warrants from the diluted net loss per common share calculation at June 30, 2014 and 2013 as the conditions for their vesting are not time-based.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recent Accounting Pronouncements: In June 2014, the FASB issued ASU 2014-10, ”Development Stage Entities: Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation.” This ASU amends FASB ASC Topic 915, Development Stage Entities, to remove all incremental financial reporting requirements for development stage entities, thereby improving financial reporting by reducing the cost and complexity associated with providing that information. The amendments in this ASU also eliminate an exception provided to development stage entities in FASB ASC 810 for determining whether an entity is a variable interest entity (VIE) on the basis of the amount of investment equity that is at risk. The amendments in this ASU remove the definition of development stage entity from the FASB ASC Master Glossary, thereby removing the financial reporting distinction between development stage entities and other entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (i) present inception-to-date information on the statements of income, cash flows, and shareholder equity, (ii) label the financial statements as those of a development stage entity, (iii) disclose a description of the development stage activities in which the entity is engaged, (iv) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments also clarify that the guidance in FASB ASC 275, Risks and Uncertainties, is applicable to entities that have not yet commenced planned principal operations. The amendments related to the elimination of inception-to-date information and the other remaining disclosure requirements of FASB ASC 915 should be applied retrospectively, except for the clarification to FASB ASC 275, which should be applied prospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Earlier implementation is allowed for any period where the reporting entity’s annual or interim financial statements have not yet been made available for issuance. Management elected to adopt this standard during the quarter ended June 30, 2014. The early adoption of this standard in the second quarter of 2014 resulted in the elimination of various disclosures previously required but did not have a material impact on the Company’s consolidated financial position and results of operations.

	In July 2013, the FASB issued Accounting Standards Update (“ASU”) 2013-11, “Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.” The amendments in this ASU state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this standard in the first quarter of 2014 did not have a material impact on the Company’s consolidated financial position and results of operations.

	In May 2014, the FASB issued ASU 2014-09, ”Revenue from Contracts with Customers”, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard in 2017.

Note_B_Summary_of_Significant_1

Note B - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
	Office Equipment and Software (years)	3	–	7
	Leasehold Improvements		Lesser of useful life or lease term
	Shop Equipment (years)		7
	Transportation Equipment (years)	5	–	7

Note_D_Inventories_Tables

Note D - Inventories (Tables)	6 Months Ended
Note D - Inventories (Tables)	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventory, Current [Table Text Block]	'
		June 30,			December 31,
		2014			2013

	Raw Materials	$	24,000		$	26,000
	Finished Goods		0			0
	Total Inventories		24,000			26,000
	Reserve for Excess / Obsolete Inventory		(24,000	)		(26,000	)
	Inventories, Net	$	0		$	0

Note_E_Accrued_Liabilities_Tab

Note E - Accrued Liabilities (Tables)	6 Months Ended
Note E - Accrued Liabilities (Tables)	Jun. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'
		June 30,		December 31,
		2014		2013
	Accrued Compensation	$	47,000	$	53,000
	Accrued Payroll Taxes Payable		3,000		7,000
	Accrued Legal		3,000		8,000
	Other		21,000		2,000
		$	74,000	$	70,000

Note_F_Notes_Payable_Tables

Note F - Notes Payable (Tables)	6 Months Ended
Note F - Notes Payable (Tables)	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of Debt [Table Text Block]	'
		June 30,		December 31,
		2014		2013
	Copy Machine (1)	$	3,000	$	3,000
	Engineering Design Software (2)		2,000		14,000
	Test Equipment and Supplies (3)		0		27,000
	Automobile (4)		7,000		10,000
		$	12,000	$	54,000

Note_G_Stockholders_Equity_Tab

Note G - Stockholders' Equity (Tables)	6 Months Ended
Note G - Stockholders' Equity (Tables)	Jun. 30, 2014
Stockholders' Equity Note [Abstract]	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
		2014
	Expected Term (years)		6.3
	Expected forfeiture rate		0	%
	Risk-free rate		2.1	%
	Volatility		135.1	%
	Dividend yield		0	%
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
								Weighted
					Weighted			Average
					Average			Remaining			Aggregate
					Exercise			Contractual			Intrinsic
		Shares			Price			Term (years)			Value
	Outstanding at January 1, 2014		8,470,336	(A)	$	0.69
	Granted		10,500			0.4
	Exercised		0			0
	Canceled or expired		(125,000	)		0.82

	Outstanding at June 30, 2014		8,355,836	(A)	$	0.69			6.4		$	0

	Exercisable at June 30, 2014		5,347,082		$	0.81			6.2		$	0
Schedule of Share-based Compensation, Activity [Table Text Block]	'
								Weighted
					Weighted			Average
					Average			Remaining			Aggregate
					Exercise			Contractual			Intrinsic
		Shares			Price			Term (years)			Value
	Outstanding at January 1, 2014		3,393,418		$	2.06	(A)
	Granted		0			0
	Exercised		0			0
	Canceled or expired		0			0

	Outstanding at June 30, 2014		3,393,418		$	2.06	(A)		6.1	(B)	$	96,000

	Exercisable at June 30, 2014		2,768,418		$	2.63			6.1	(C)	$	96,000

Note_B_Summary_of_Significant_2

Note B - Summary of Significant Accounting Policies (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Mar. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Research and Development Expense [Member]

General and Administrative Expense [Member]

Warrant [Member]

BAIC [Member]

Subsidiaries [Member]

Minimum [Member]

Maximum [Member]

Patents [Member]

Note B - Summary of Significant Accounting Policies (Details) [Line Items]

Equity Method Investment, Ownership Percentage

56.00%

Allowance for Doubtful Accounts Receivable, Current

Inventory Valuation Reserves

24,000

26,000

Depreciation, Depletion and Amortization

42,000

29,000

85,000

61,000

Asset Impairment Charges

Total Value of Development Project

39,000

Depreciation

24,000

10,000

48,000

20,000

Research and Development Expense

252,000

308,000

628,000

566,000

15,000

29,000

47,000

74,000

Employee Service Share-based Compensation, Tax Benefit from Compensation Expense

Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued

Open Tax Year

'2010

'2013

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)

53,622,743

29,074,764

625,000

Note_B_Summary_of_Significant_3

Note B - Summary of Significant Accounting Policies (Details) - Property and Equipment, Estimated Useful Lives	6 Months Ended
	Jun. 30, 2014
Office Equipment [Member] \| Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'3 years
Office Equipment [Member] \| Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'7 years
Leasehold Improvements [Member]	'
Property, Plant and Equipment [Line Items]	'
Leasehold Improvements	'Lesser of useful life or lease term
Machinery and Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'7 years
Transportation Equipment [Member] \| Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'5 years
Transportation Equipment [Member] \| Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'7 years

Note_C_Related_Party_Transacti1

Note C - Related Party Transactions (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

1 Months Ended

3 Months Ended

6 Months Ended

24 Months Ended

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2011

Dec. 13, 2010

31-May-12

Apr. 30, 2012

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Apr. 30, 2014

Dec. 04, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 04, 2013

Jan. 31, 2013

Dec. 31, 2012

Jun. 30, 2014

Director [Member]

KBE Inc [Member]

SCIRE Corporation [Member]

Board Member [Member]

Additional Hours [Member]

IsoTorque Differential [Member]

Note C - Related Party Transactions (Details) [Line Items]

Related Pary Transaction, Expenses from Transactions with Related Party, Rate (in Dollars per Hour)

200

125

2,000

3,840

Deferred Compensation Arrangement with Individual, Cash Award Granted, Amount

$10,000

Deferred Compensation Arrangement with Individual, Revenue Benchmark

1,000,000

Professional Fees

Related Party Transaction, Expenses from Transactions with Related Party

162,500

7,000

13,000

14,000

25,000

Debt Instrument, Periodic Payment

6,800

Debt Instrument, Payment Terms

'5%

Debt Instrument, Face Amount

154,000

Interest Expense, Related Party

1,000

2,000

Supplies Expense

5,700

Related Pary Transaction, Expenses from Transactions with Related Party, Rate (in Dollars per Month)

200

125

2,000

3,840

Revenues

$49,000

$50,000

$9,000

Note_D_Inventories_Details_Inv

Note D - Inventories (Details) - Inventories (USD $)	Jun. 30, 2014	Dec. 31, 2013
Inventories [Abstract]	'	'
Raw Materials	$24,000	$26,000
Finished Goods	0	0
Total Inventories	24,000	26,000
Reserve for Excess / Obsolete Inventory	-24,000	-26,000
Inventories, Net	$0	$0

Note_E_Accrued_Liabilities_Det

Note E - Accrued Liabilities (Details) - Accrued Liabilities (USD $)	Jun. 30, 2014	Dec. 31, 2013
Accrued Liabilities [Abstract]	'	'
Accrued Compensation	$47,000	$53,000
Accrued Payroll Taxes Payable	3,000	7,000
Accrued Legal	3,000	8,000
Other	21,000	2,000
	$74,000	$70,000

Note_F_Notes_Payable_Details

Note F - Notes Payable (Details) (USD $)

Jun. 30, 2014

Dec. 31, 2013

Apr. 30, 2012

Nov. 30, 2010

Jun. 30, 2014

Dec. 31, 2013

Aug. 31, 2011

Jun. 30, 2014

Dec. 31, 2013

Aug. 31, 2012

Jun. 30, 2014

Dec. 31, 2013

Nov. 30, 2010

Office Equipment [Member]

Software and Software Development Costs [Member]

Vehicles [Member]

Capital Lease Obligations [Member]

Note F - Notes Payable (Details) [Line Items]

Capital Lease Term

Capital Leased Assets, Gross

$8,900

Capital Lease Monthly Payment

170

Debt Instrument, Interest Rate During Period

9.60%

5.30%

Capital Lease Obligations

3,000

Capital Lease Obligations, Noncurrent

2,000

Notes Payable, Noncurrent

2,000

6,000

1,000

4,000

Capitalized Computer Software, Gross

64,800

Long Term Loan Monthly Payment

2,100

Notes Payable, Current

10,000

48,000

27,000

2,000

14,000

Notes Payable

12,000

54,000

162,500

16,600

7,000

10,000

Debt Instrument, Interest Rate, Stated Percentage

5.00%

10.00%

Debt Instrument, Face Amount

154,000

Debt Instrument, Periodic Payment

$6,800

$540

Note_F_Notes_Payable_Details_N

Note F - Notes Payable (Details) - Notes Payable (USD $)	Jun. 30, 2014		Dec. 31, 2013
Note F - Notes Payable (Details) - Notes Payable [Line Items]	'		'
Long-Term Notes Payable	$12,000		$54,000
Copy Machine [Member]	'		'
Note F - Notes Payable (Details) - Notes Payable [Line Items]	'		'
Long-Term Notes Payable	3,000	[1]	3,000	[1]
Engineering Design Software [Member]	'		'
Note F - Notes Payable (Details) - Notes Payable [Line Items]	'		'
Long-Term Notes Payable	2,000	[2]	14,000	[2]
Test Equipment and Supplies [Member]	'		'
Note F - Notes Payable (Details) - Notes Payable [Line Items]	'		'
Long-Term Notes Payable	0	[3]	27,000	[3]
Automobile [Member]	'		'
Note F - Notes Payable (Details) - Notes Payable [Line Items]	'		'
Long-Term Notes Payable	$7,000	[4]	$10,000	[4]

[1]	In November 2010, we entered into a capital lease for a copy machine over a 5 year term, with a fair market value buyout. The capitalized value of the lease was approximately $8,900, and the monthly payment is approximately $170 with an implicit interest rate of approximately 5.3%. At December 31, 2013, the outstanding balance on this note was approximately $3,000, of which $2,000 was classified as a non-current liability. At June 30, 2014, the outstanding balance on this note was approximately $3,000, of which $1,000 was classified as a non-current liability.
[2]	In August 2011, we financed the purchase of engineering design software, along with a one-year maintenance agreement, through a three year loan maturing in August 2014, and collateralized by the software. The total cost of the software and the maintenance agreement was approximately $64,800. The monthly payments are approximately $2,100 per month with an implicit interest rate of approximately 9.6%. At December 31, 2013, the outstanding balance on this note was approximately $14,000, which was classified as a current liability. At June 30, 2014, the outstanding balance on this note was approximately $2,000, which was classified as a current liability.
[3]	In April 2012, we financed the purchase of various test equipment, office furniture, and supplies from KBE+, Inc. (of which our former chief technology officer is an officer) through a 24 month promissory note for a total amount to be paid of $162,500. Based on an imputed interest rate of approximately 5%, the initial principal of the note was approximately $154,000. The monthly payments are approximately $6,800 per month. At December 31, 2013, the outstanding balance on this related party note was approximately $27,000, which was classified as a current liability. During the second quarter of 2014, this note was fully paid.
[4]	In August 2012, we purchased an automobile for $16,600, a vehicle that we had previously been leasing. We financed this purchase with a 36- month promissory note. The interest rate on the loan is approximately 10%, and the payments are approximately $540 per month. At December 31, 2013, the outstanding balance on this note was approximately $10,000, of which $4,000 was classified as a non-current liability. At June 30, 2014, the outstanding balance on this note was approximately $7,000, of which $1,000 was classified as a non-current liability.

Note_G_Stockholders_Equity_Det

Note G - Stockholders' Equity (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

148 Months Ended

6 Months Ended

12 Months Ended

6 Months Ended

12 Months Ended

1 Months Ended

6 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

1 Months Ended

6 Months Ended

1 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

6 Months Ended

1 Months Ended

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Aug. 30, 2000

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Mar. 28, 2014

Jun. 30, 2014

Mar. 31, 2014

Mar. 28, 2014

Jun. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Mar. 31, 2014

Aug. 31, 2013

Jun. 30, 2014

Nov. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2011

Jun. 30, 2014

Mar. 31, 2013

Jun. 30, 2014

Dec. 31, 1997

Jan. 31, 2011

Jun. 30, 2014

Mar. 31, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Preferred Class A [Member]

Convertible Preferred Stock [Member]

Preferred Class B [Member]

Series C Preferred Stock [Member]

Preferred Class C [Member]

Series C-2 Preferred Stock [Member]

Series C-3 Preferred Stock [Member]

Warrants, No Determined Exercise Price [Member]

Previous Issuance [Member]

Stock Option Plan 1998 [Member]

Incentive Stock Options [Member]

Non-Qualified Stock Options [Member]

Non-Plan Options [Member]

Non-Employee Mark to-Market Adjustments [Member]

Replacement Options [Member]

Former Chief Technology Officer [Member]

Stock Option Plan 1998 [Member]

Stock Option Plan 2011 [Member]

Minimum [Member]

Maximum [Member]

Replacement Options [Member]

Stock Option Plan 2011 [Member]

Note G - Stockholders' Equity (Details) [Line Items]

Preferred Stock, Shares Authorized

100,000,000

3,300,000

300,000

16,250,000

25,000,000

Preferred Stock, Par or Stated Value Per Share (in Dollars per share)

$0.01

Stock Issued During Period, Shares, New Issues

25,000,000

Conversion of Stock, Shares Converted

Preferred Stock Dividends, Shares

11,339

Preferred Stock, Shares Outstanding

587,101

67,500

16,250,000

25,000,000

Preferred Units, Outstanding

575,762

Dividends Payable (in Dollars)

$2,134,000

$302,000

Dividends (in Dollars)

115,000

17,000

Preferred Stock, Liquidation Preference, Value (in Dollars)

2,134,000

2,019,000

2,134,000

302,000

285,000

6,500,000

5,000,000

Preferred Stock, Liquidation Preference Per Share (in Dollars per share)

$0.20

Stock Issued During Period, Shares, Conversion of Convertible Securities

Stock Issued During Period, Value, New Issues (in Dollars)

5,000,000

Payments of Stock Issuance Costs (in Dollars)

46,000

Proceeds from Issuance of Private Placement (in Dollars)

4,954,000

Convertible Preferred Stock, Shares Issued upon Conversion

Common Stock, Par or Stated Value Per Share (in Dollars per share)

$0.01

Stock Reserved to be Issued, Value (in Dollars)

1,000,000

Debt Instrument, Convertible, Beneficial Conversion Feature (in Dollars)

4,250,000

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

2,000,000

3,000,000

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

'10 years

Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Outstanding Stock Maximum

10.00%

Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date

110.00%

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

'4 years

'5 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period

Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period

125,000

50,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

8,355,836

[1]

8,355,836

[1]

8,470,336

[1]

100,000

1,192,500

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number

4,575,836

135,004

100,000

671,246

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)

366,000

6,000

5,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

10,000

10,500

25,000

10,500

100,000

405,000

250,000

10,000

10,500

Allocated Share-based Compensation Expense (in Dollars)

109,000

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)

$0.40

$0.45

$0.40

$0.36

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage

25.00%

(in Dollars)

-49,000

21,000

-32,000

53,000

-58,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares

250

125,500

Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period

125,000

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period

337,500

134,998

125,500

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

1,807,500

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number

7,063,336

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised

(in Dollars)

30,000

179,000

43,000

408,000

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

'3 years 292 days

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)

$0.37

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value (in Dollars)

688,000

680,000

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Expirations

36,666

98,332

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price (in Dollars per share)

$0.34

Warrants and Rights Outstanding (in Dollars)

$1,750,000

Warrants Without Expiration Date Outstanding

763,500

Warrants Without Expiration Date Exercisable

138,500

[1]

Note (A) - Figures include the impact of 405,000 options that were granted in 2011 to replace options / warrants previously granted to certain engineering personnel. The previously issued options / warrants will expire as the newer options vest on a one-to-one basis. During the fourth quarter of 2012, 134,998 of these options vested, and 98,332 previously issued options and 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011. Again during 2013, 134,998 of these options vested, and 98,332 previously issued options and 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of June 30, 2014, there are 135,004 of the 2011 options remaining to vest.

Note_G_Stockholders_Equity_Det1

Note G - Stockholders' Equity (Details) - Share-based Payment Award, Stock Options, Valuation Assumptions	6 Months Ended
	Jun. 30, 2014
Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]	'
Expected Term (years)	'6 years 109 days
Expected forfeiture rate	0.00%
Risk-free rate	2.10%
Volatility	135.10%
Dividend yield	0.00%

Note_G_Stockholders_Equity_Det2

Note G - Stockholders' Equity (Details) - Share-based Compensation, Stock Options, Activity (USD $)	3 Months Ended			6 Months Ended
	Jun. 30, 2014		Jun. 30, 2013	Jun. 30, 2014		Jun. 30, 2013	Dec. 31, 2013
Share-based Compensation, Stock Options, Activity [Abstract]	'		'	'		'	'
Shares Outstanding	8,355,836	[1]	'	8,355,836	[1]	'	8,470,336	[1]
Weighted Average Exercise Price	$0.69		'	$0.69		'	$0.69
Weighted Average Remaining Contractual Term	'		'	'6 years 146 days		'	'
Aggregate Intrinsic Value	$0		'	$0		'	'
Exercisable at June 30, 2014	5,347,082		'	5,347,082		'	'
Exercisable at June 30, 2014	$0.81		'	$0.81		'	'
Exercisable at June 30, 2014	'		'	'6 years 73 days		'	'
Exercisable at June 30, 2014	$0		'	$0		'	'
Granted	10,000		0	10,500		0	'
Granted	'		'	$0.40		'	'
Exercised	'		'	0		'	'
Exercised	'		'	$0		'	'
Canceled or expired	'		'	-125,000		'	'
Canceled or expired	'		'	$0.82		'	'

[1]	Note (A) - Figures include the impact of 405,000 options that were granted in 2011 to replace options / warrants previously granted to certain engineering personnel. The previously issued options / warrants will expire as the newer options vest on a one-to-one basis. During the fourth quarter of 2012, 134,998 of these options vested, and 98,332 previously issued options and 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011. Again during 2013, 134,998 of these options vested, and 98,332 previously issued options and 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of June 30, 2014, there are 135,004 of the 2011 options remaining to vest.

Note_G_Stockholders_Equity_Det3

Note G - Stockholders' Equity (Details) - Outstanding Warrants Activities (USD $)	3 Months Ended			6 Months Ended
	Jun. 30, 2014		Jun. 30, 2013	Jun. 30, 2014		Jun. 30, 2013	Dec. 31, 2013
Note G - Stockholders' Equity (Details) - Outstanding Warrants Activities [Line Items]	'		'	'		'	'
Shares Outstanding	8,355,836	[1]	'	8,355,836	[1]	'	8,470,336	[1]
Weighted Average Exercise Price	$0.69		'	$0.69		'	$0.69
Exercisable at June 30, 2014	5,347,082		'	5,347,082		'	'
Exercisable at June 30, 2014	$0.81		'	$0.81		'	'
Exercisable at June 30, 2014	'		'	'6 years 73 days		'	'
Granted	10,000		0	10,500		0	'
Granted	'		'	$0.40		'	'
Exercised	'		'	0		'	'
Exercised	'		'	$0		'	'
Canceled or expired	'		'	-125,000		'	'
Canceled or expired	'		'	$0.82		'	'
Warrant [Member]	'		'	'		'	'
Note G - Stockholders' Equity (Details) - Outstanding Warrants Activities [Line Items]	'		'	'		'	'
Shares Outstanding	3,393,418		'	3,393,418		'	3,393,418
Weighted Average Exercise Price	$2.06	[2]	'	$2.06	[2]	'	$2.06	[2]
Weighted Average Remaining Contractual Term	'		'	'6 years 36 days	[3]	'	'
Aggregate Intrinsic Value	$96,000		'	$96,000		'	'
Exercisable at June 30, 2014	2,768,418		'	2,768,418		'	'
Exercisable at June 30, 2014	$2.63		'	$2.63		'	'
Exercisable at June 30, 2014	'		'	'6 years 36 days	[4]	'	'
Exercisable at June 30, 2014	$96,000		'	$96,000		'	'
Granted	'		'	0		'	'
Granted	'		'	$0		'	'
Exercised	'		'	0		'	'
Exercised	'		'	$0		'	'
Canceled or expired	'		'	0		'	'
Canceled or expired	'		'	$0		'	'

[1]	Note (A) - Figures include the impact of 405,000 options that were granted in 2011 to replace options / warrants previously granted to certain engineering personnel. The previously issued options / warrants will expire as the newer options vest on a one-to-one basis. During the fourth quarter of 2012, 134,998 of these options vested, and 98,332 previously issued options and 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011. Again during 2013, 134,998 of these options vested, and 98,332 previously issued options and 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of June 30, 2014, there are 135,004 of the 2011 options remaining to vest.
[2]	The weighted average exercise price for warrants outstanding as of January 1, 2014 and June 30, 2014 excludes 1,750,000 warrants with no determined exercise price.
[3]	The weighted average remaining contractual term for warrants outstanding as of June 30, 2014 excludes 763,500 warrants with no expiration date.
[4]	The weighted average remaining contractual term for warrants exercisable as of June 30, 2014 excludes 138,500 warrants with no expiration date.

Note_H_Commitments_and_Other_M1

Note H - Commitments and Other Matters (Details) (USD $)

1 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

0 Months Ended

1 Months Ended

Apr. 29, 2008

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2011

Dec. 13, 2010

Dec. 04, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 04, 2013

Jan. 31, 2013

Dec. 31, 2012

Jun. 30, 2014

Sep. 30, 2013

Mar. 31, 2013

Oct. 04, 2010

Jul. 31, 2010

Director [Member]

SCIRE Corporation [Member]

BAIC [Member]

EBITDA Benchmark [Member]

Chief Executive Officer [Member]

Business Plan Consultant [Member]

Additional Hours [Member]

Chief Executive Officer [Member]

Note H - Commitments and Other Matters (Details) [Line Items]

Monthly Rent Payment Under Operating Lease

$5,687

Annual Rent Payment Under Operating Lease

68,244

Operating Leases, Rent Expense

17,000

34,000

Operating Leases, Future Minimum Payments, Remainder of Fiscal Year

68,000

Operating Leases, Future Minimum Payments, Due in Two Years

28,000

Officers' Compensation, Agreement, Base Rate (in Dollars per Year)

200,000

50,000

Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Extraordinary Items, Noncontrolling Interests, Net

300,000

Sales Commission Rate

4.00%

Sales Commissions and Fees

Related Pary Transaction, Expenses from Transactions with Related Party, Rate (in Dollars per Hour)

200

125

2,000

3,840

Deferred Compensation Arrangement with Individual, Cash Award Granted, Amount

10,000

Deferred Compensation Arrangement with Individual, Revenue Benchmark

1,000,000

Professional Fees

Related Pary Transaction, Expenses from Transactions with Related Party, Rate (in Dollars per Month)

200

125

2,000

3,840

Related Party Transaction, Expenses from Transactions with Related Party

7,000

13,000

14,000

25,000

Customer Advances and Deposits

20,000

Total Value of Development Project

39,000

Revenues

49,000

50,000

39,000

Cost of Goods Sold

$65,000

$92,000

$50,000