CurAegis (CRGS) 10-K 3 Mar 15 2014 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Feb. 28, 2015	Jun. 30, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	TORVEC INC
Document Type	10-K
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		45,754,041
Entity Public Float			$8,774,000
Amendment Flag	FALSE
Entity Central Index Key	1063197
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	31-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Cash and cash equivalents	$3,724,000	$1,072,000
Prepaid expenses and other current assets	15,000	31,000
Total current assets	3,739,000	1,103,000
Property and Equipment:
Office equipment and software	218,000	202,000
Shop equipment	213,000	210,000
Leasehold improvements	253,000	253,000
Transportation equipment	90,000	165,000
Construction in progress	6,000	0
	780,000	830,000
Less accumulated depreciation and amortization	509,000	396,000
Net property and equipment	271,000	434,000
Total Assets	4,010,000	1,537,000
Current Liabilities:
Notes payable, current portion	6,000	48,000
Accounts payable	67,000	58,000
Accrued liabilities	41,000	70,000
Deferred revenue	0	20,000
Total current liabilities	114,000	196,000
Notes payable, net of current portion	0	6,000
Total Liabilities	114,000	202,000
Commitments and other matters (Note I)	0	0
Preferred stock, value issued
Common stock, $.01 par value, 400,000,000 shares authorized; shares issued and outstanding at December 31, 2014 and 2013: 45,716,298 and 45,716,298, respectively	457,000	457,000
Additional paid-in capital	71,559,000	66,645,000
Accumulated Deficit	-68,539,000	-65,936,000
Total Stockholders' Equity	3,896,000	1,335,000
Total Liabilities and Stockholders' Equity	4,010,000	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

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Dec. 31, 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	0
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

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenue	$50,000	$0
Cost of Goods Sold	92,000	0
Gross Margin	-42,000	0
Research and development:
R&D costs, excluding stock-based compensation expense	1,179,000	1,203,000
Stock-based compensation expense related to options and warrants	-25,000	93,000
Total research and development	1,154,000	1,296,000
General and administrative:
G&A costs, excluding stock-based compensation expense	1,205,000	990,000
Stock-based compensation expense related to options and warrants	235,000	542,000
Total general and administrative	1,440,000	1,532,000
Total costs and expenses	2,594,000	2,828,000
Loss from operations	-2,636,000	-2,828,000
Other income (expense)	33,000	19,000
Loss before income tax benefits	-2,603,000	-2,809,000
Income tax benefits	0	0
Net Loss	-2,603,000	-2,809,000
Preferred stock beneficial conversion feature	4,250,000	0
Preferred stock dividends	264,000	264,000
Net Loss attributable to common stockholders	($7,117,000)	($3,073,000)
Net Loss per share attributable to common stockholders:
Basic and Diluted (in Dollars per share)	($0.16)	($0.07)
Weighted average number of shares of common stock:
Basic and Diluted (in Shares)	45,716,000	45,716,000

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Stockholders' Equity (USD $)	Series C Preferred Stock [Member]	Preferred Class C-2 [Member]	Preferred Class A [Member]	Preferred Class B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at January 1, 2013 at Dec. 31, 2012	$162,000	$0	$6,000	$1,000	$457,000	$66,010,000	($63,127,000)	$3,509,000
Balance at January 1, 2013 (in Shares) at Dec. 31, 2012	16,250,000	0	587,101	67,500	45,715,727
Stock-Based Compensation Related to Stock Options						635,000		635,000
Recordkeeping Adjustments					0	0		0
Recordkeeping Adjustments (in Shares)					571
Net Loss							-2,809,000	-2,809,000
Balance at Dec. 31, 2013	162,000	0	6,000	1,000	457,000	66,645,000	-65,936,000	1,335,000
Balance (in Shares) at Dec. 31, 2013	16,250,000	0	587,101	67,500	45,716,298
Stock-Based Compensation Related to Stock Options						210,000		210,000
Net Loss							-2,603,000	-2,603,000
Issuance of Preferred C -2		250,000				4,704,000		4,954,000
Issuance of Preferred C -2 (in Shares)		25,000,000
Balance at Dec. 31, 2014	$162,000	$250,000	$6,000	$1,000	$457,000	$71,559,000	($68,539,000)	$3,896,000
Balance (in Shares) at Dec. 31, 2014	16,250,000	25,000,000	587,101	67,500	45,716,298

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net loss	($2,603,000)	($2,809,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	162,000	127,000
Gain on sale / disposition of fixed assets	-12,000	-17,000
Stock-based compensation related to stock options and warrants	210,000	635,000
Changes in:
Inventories	0	65,000
Prepaid expenses and other current assets	16,000	-2,000
Deferred expenses	0	-7,000
Deferred revenue / liabilities	-20,000	20,000
Accrued payroll taxes	-7,000	-205,000
Accounts payable and other accrued expenses	-13,000	-44,000
Net cash used in operating activities	-2,267,000	-2,237,000
Cash flows from investing activities:
Purchase of property and equipment	-57,000	-127,000
Proceeds from sale of fixed assets	70,000	0
Net cash provided by (used in) investing activities	13,000	-127,000
Cash flows from financing activities:
Net proceeds from sales of preferred stock	4,954,000	0
Repayments of notes payable	-48,000	-113,000
Net cash provided by (used in) financing activities	4,906,000	-113,000
Net increase (decrease) in cash and cash equivalents	2,652,000	-2,477,000
Cash and cash equivalents at beginning of period	1,072,000	3,549,000
Cash and cash equivalents at end of period	3,724,000	1,072,000
Supplemental Disclosures:
Interest paid	$2,000	$6,000

Note_1_The_Company_and_Basis_o

Note 1 - The Company and Basis of Presentation	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE A — THE COMPANY AND BASIS OF PRESENTATION
	Torvec, Inc. was incorporated as a New York business corporation on September 25, 1996. Since its inception, the Company has endeavored to design, develop, build and commercialize its technology portfolio. It develops and markets advanced technologies in the areas of power and safety.  The Company currently is focusing its commercialization strategies on the following technologies: (i) a wearable device, currently named the WAM Watch™ (Warning Alertness Metrics), which measures degradation of alertness, and (ii) the Torvec Hydraulic Pump. The WAM Watch consists of hardware and software that measures multiple metrics in order to establish that a person’s ability to perform a task or job appears to be degrading. The Torvec Hydraulic Pump is an innovative hydraulic design, whose goal is to deliver better efficiencies in a package that is smaller and lighter than existing technologies.
	Until recently, the Company’s focus has included the development of its IsoTorque® differential technology, which is designed to provide for improved traction, handling, performance and safety of a vehicle without the need for complex electronics and clutches that wear out.  At this time, however, development efforts for this technology have been temporarily suspended in order to focus resources on the other technologies highlighted above.

Note_2_Summary_of_Significant_

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 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 December 31, 2014). As of December 31, 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. 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 a $20,000 and $0 allowance for doubtful accounts as of December 31, 2014 and 2013, respectively, 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 $0 and $26,000 provision for excess, obsolete or slow-moving inventory as of December 31, 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)	3	–	7
	Transportation Equipment (years)		5
	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 years ended December 31, 2014 and 2013 amounted to $162,000 and $127,000, 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 years ended December 31, 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 Financial Accounting Standards Board’s (“FASB”) 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 December 31, 2014 and 2013. The carrying amount of cash and cash equivalents, 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.
	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 in each of the years ended December 31, 2014 and 2013 that was charged to research and development was $88,000 and $66,000, respectively.
	Patent costs for the years ended December 31, 2014 and 2013 amounted to $130,000 and $141,000, 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. 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.
	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 December 31, 2014, there was $0 accrued interest or penalties related to uncertain tax positions.
	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 December 31, 2014 and 2013, we excluded 53,605,402 and 28,705,081 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 December 31, 2014 and 2013 as the conditions for their vesting are not time-based.
	401(k) Retirement Benefit Plan: During 2014, we initiated a defined contribution 401(k) plan covering substantially all employees. Employees can contribute a portion of their salary or wages as prescribed under Section 401(k) of the Internal Revenue Code and, subject to certain limitations, we may, at management’s discretion, authorize an employer contribution based on a portion of the employees' contributions.  At the present time, we do not provide for an employer match. During 2014, we incurred administrative expenses of approximately $2,000 related to the 401(k) plan.
	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.
	In August 2014, the FASB issued ASU 2014-15, ”Presentation of Financial Statements – Going Concern”, which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity will be required to provide certain disclosures if conditions of events raise substantial doubt about the entity’s ability to continue as a going concern. The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. We are currently evaluating the impact of the adoption of ASU 2014-15 on our consolidated financial statements and have not yet determined when we will adopt the standard.

Note_3_Related_Party_Transacti

Note 3 - Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE C — RELATED PARTY TRANSACTIONS
	[1] We occupy a leased facility for our corporate headquarters building, located in Rochester, New York, which consists of both executive offices and manufacturing space. The facility is owned by a partnership, with which one of our directors, is associated.
	In October 2014, we extended our lease for a three-year renewal term through May 31, 2018. The current rental rate is $5,687 per month ($68,244 per annum), and in June 2015 the rental rate increases to $6,256 per month ($75,070 per annum) for the remainder of the current lease term. In addition, we are required to pay a proportionate share of yearly real estate taxes and yearly common area operating costs. The lease agreement has one additional three-year renewal option with a 10% rate increase at the subsequent renewal period. (See Note I [1].)
	[2] In December 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 2014 and 2013, we recorded an expense of $0 and $1,000, respectively, for services rendered in relation to this agreement.
	[3] In March 2012, we hired a new chief technology officer. In April 2012, we purchased various test equipment, office furniture, and supplies from this individual’s former business for a total of $162,500. We entered into a financing agreement whereby we made payments over 24 months in equal monthly installments of approximately $6,800, beginning in May 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. As of December 31, 2013, the outstanding principal on the note was approximately $27,000. Interest expense pertaining to this note amounted to approximately $0 and $3,000 for the twelve month periods ended December 31, 2014 and 2013, respectively.
	In May 2012, we purchased certain additional testing tools and supplies from this individual for approximately $5,700. At January 1, 2013, we had an outstanding payable of $2,000 related to this purchase. At December 31, 2013, the outstanding payable related to this purchase was fully paid.
	In June 2014, this chief technology officer resigned from his position and is no longer affiliated with the Company.
	[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. In December 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 twelve month periods ended December 31, 2014 and 2013, we recorded an expense of approximately $28,000 and $51,000, respectively, for consulting services and travel costs related to this agreement. In November 2014, we extended this consulting agreement for another year through December 31, 2015, providing for a guaranteed minimum of 1,200 per month, based on 8 hours of consulting, plus travel costs. Additional hours above this minimum in 2015 will be billed at a rate of $150 per hour.
	[5] In the first half 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_4_Inventories

Note 4 - Inventories	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE D — INVENTORIES
	The composition of inventories, comprised mainly of components for the production of the IsoTorque differential, was:
		December 31,		December 31,
		2014		2013
	Raw Materials	$	0	$	26,000
	Work in Process		0		0
	Finished Goods		0		0
	Total Inventories		0		26,000
	Reserve for Excess / Obsolete Inventory		0		(26,000	)
	Inventories, Net	$	0	$	0
	In the fourth quarter of 2014, we wrote off the inventory associated with the components for the production of the IsoTorque differential due to our plans to delay further development efforts on this product for the near term.

Note_5_Income_Taxes

Note 5 - Income Taxes	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE E — 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.
	The provision (benefit) for income taxes for the years ended December 31, 2014 and 2013 is summarized below:
		December 31,			December 31,
		2014			2013
	Current tax expense (benefit):
	Federal	$	0		$	0
	State		0			0
	Deferred tax expense (benefit):
	Federal		(1,955,000	)		(502,000	)
	State		677,000			(112,000	)
	Increase in valuation allowance		1,278,000			614,000
	Provision for income taxes	$	0		$	0
	The difference between income taxes at the statutory federal income tax rate and income taxes reported in the statements of operations is attributable to the following:
		December 31,			December 31,
		2014			2013
	Income tax benefit at the federal statutory rate	$	(885,000	)	$	(955,000	)
	State income tax expense (benefit), net of effect of federal taxes		447,000			(74,000	)
	Prior period adjustment		573,000			378,000
	Audit settlement		75,000			0
	Other		34,000			37,000
	Uncertain tax benefit release related to unrecognized tax benefits		(1,522,000	)		0
	Increase in valuation allowance		1,278,000			614,000
	Provision for income taxes	$	0		$	0
	The prior period adjustment resulted from reconciliations of the underlying detail related to deferred startup costs.
	The deferred tax asset at December 31, 2014 and 2013 consists of the following:
		2014			2013
	Deferred income tax assets:
	Net operating loss carryforwards	$	2,764,000		$	3,057,000
	Deferred startup costs		12,443,000			13,122,000
	Stock-based compensation		2,791,000			2,854,000
	Other		48,000			34,000
			18,046,000			,19,067,000
	Less: Valuation allowance		(17,521,000	)		(16,243,000	)
	Net deferred tax asset		525,000			2,824,000
	Deferred income tax liabilities:
	Tax accounting method change		(525,000	)		(1,092,000	)
	Less: Uncertain tax benefit liability		0			(1,732,000	)
	Net deferred tax assets	$	0		$	0
	At December 31, 2014, we have approximately $7,471,000 and $6,967,000 of adjusted federal and New York State net operating loss carryforwards, respectively, to offset future taxable income. These net operating losses begin expiring in 2022 through 2031. Additionally, from the date of inception through 2014, we have accumulated approximately $37,908,000 of adjusted deferred startup costs, subject to certain alternative minimum tax limitations. Start-up costs will be amortized over a 15 year period beginning in the year we begin an active trade or business. We have provided a full valuation allowance on the net deferred tax assets due to uncertainty of realization through future earnings.
	The excess tax benefits associated with stock warrant exercises are recorded directly to stockholders’ equity only when realized. As a result, the excess tax benefits available in deferred start-up costs, but not reflected in deferred tax assets was approximately $4,475,000. The uncertain tax benefits included in the tabular reconciliation relate to these excess tax benefits.
	Based upon the change in ownership rules under Section 382 of the Internal Revenue Code of 1986, if a company issues common stock or other equity instruments convertible into common shares which result in an ownership change exceeding a 50% limitation threshold over a rolling three-year timeframe as imposed by that Section, all of that company’s net operating loss carryforwards may be significantly limited as to the amount of use in any particular year. During 2014, we conducted an analysis relative to the Section 382 regulations, and concluded that we have not had a cumulative ownership change that would limit the use of our net operating loss carryforwards.
	Reconciliations of the beginning and ending amounts of unrecognized tax benefits for the years ended December 31, 2014 and 2013 are as follows:
		2014			2013
	Balance as of January 1	$	1,732,000		$	1,732,000
	Additions based on tax positions related to the current year		0			0
	Additions for tax positions of prior years		75,000			0
	Reductions for tax positions of prior years		0			0
	Reductions based on enacted change in state rate		(66,000	)		0
	Settlements		(75,000	)		0
	Balance as of December 31	$	1,666,000		$	1,732,000
	Tax years that remain subject to examination for our major tax jurisdictions include the years ended December 31, 2011 through December 31, 2013. The federal income tax audit for calendar year 2012 recently concluded and resulted in a reduction to our net operating loss carryforward of $222,000.

Note_6_Accrued_Liabilities

Note 6 - Accrued Liabilities	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE F — ACCRUED LIABILITIES
	At December 31, 2014 and 2013, accrued liabilities consist of the following:
		2014		2013
	Accrued Compensation	$	29,000	$	53,000
	Accrued Payroll Taxes Payable		0		7,000
	Accrued Legal		10,000		8,000
	Other		2,000		2,000
		$	41,000	$	70,000

Note_7_Notes_Payable

Note 7 - Notes Payable	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE G — NOTES PAYABLEAND OTHER DEBT
	As of December 31, 2014 and 2013, notes payable consists of the following:
			2014		2013
	Copy Machine (1)			2,000		3,000
	Engineering Design Software (2)			0		14,000
	Test Equipment and Supplies (3)			0		27,000
	Automobile (4)			4,000		10,000
			$	6,000	$	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 option. 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%.
		-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 were approximately $2,100 with an implicit interest rate of approximately 9.6%.
		-3	In April 2012, we financed the purchase of various test equipment, office furniture, and supplies from a business that was affiliated with our former chief technology 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 were approximately $6,800.
		-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.
	The entire outstanding balance of notes payable is due during the year ending December 31, 2015.
	In 2014, we established a corporate credit card program through our primary financial institution, JPMorgan Chase Bank, N.A. In so doing, we granted a security interest to the Bank in our premium commercial money market account to act as collateral for the activity within the corporate card program, up to $20,000.

Note_8_Stockholders_Equity

Note 8 - Stockholders' Equity

12 Months Ended

Dec. 31, 2014

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE H — STOCKHOLDERS’ EQUITY

[1] Common Stock

We have authorized 400,000,000 shares of common stock, with a par value of $0.01 per share.

During the years ended December 31, 2014 and 2013, we did not issue any shares of common stock.

[2] Preferred Stock

Our certificate of incorporation permits the Company to issue up to 100,000,000 shares of $.01 par value preferred stock. 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

We have authorized the issuance of up to 3,300,000 Class A Non-Voting Cumulative Convertible Preferred Shares. Each Class A Preferred Share is convertible after a one year holding period, at the holder’s election, into one share of our common stock. The conversion rate is subject to adjustment in the event of the issuance of our common stock as a dividend or distribution and in the case of the subdivision or combination of our common stock. The Class A Preferred has no voting rights, except with respect to matters directly impacting upon the rights and privileges accorded to such Class.

The holders of the Class A Preferred are entitled to receive cumulative preferential dividends in the amount of $.40 per share of Class A Preferred for each annual dividend period.

Dividends payable on the Class A Preferred will be paid in cash out of any funds legally available for the payment of dividends or, in the discretion of the board, will be paid in Class A Preferred at a rate of 1 share of Class A Preferred for each $4.00 of dividends.

If dividends are paid in shares of Class A Preferred, such dividend shares are not entitled to accumulate additional dividends and themselves may be converted into the common stock of the Company on a one for one basis. Holders of Class A Preferred are permitted to request that dividends payable in Class A Preferred be immediately converted into shares of our common stock. At times, our board may elect to settle the dividends through the issuance of common stock in lieu of cash.

Accumulated and unpaid dividends on the Class A Preferred will not bear interest. Class A Preferred shares are also entitled to participate pro rata in dividends declared and/or distributions made with respect to all classes of our outstanding equity.

We may, in the absolute discretion of our board, redeem at any time and from time to time from any source of funds legally available any and all of the outstanding Class A Preferred at the redemption price of $4.00 per Class A Preferred, plus all unpaid accumulated dividends payable with respect to each Class A Preferred Share.

Cumulatively through December 31, 2014, we have sold an aggregate 765,512 shares of Class A Preferred for proceeds of approximately $3,062,000. No Class A Preferred shares were sold during the years ended December 31, 2014 and 2013.

Class A Preferred shareholders have converted an aggregate 189,750 Class A Preferred into our common stock (on a one to one basis) through December 31, 2014, with 0 Class A Preferred shares converted in each of the years ended December 31, 2014 and 2013.

For each of the years ended December 31, 2014 and 2013, we settled 0 Class A Preferred dividends. Cumulatively through December 31, 2014, we have settled an aggregate Class A Preferred dividend amounting to approximately $242,000 through the issuance of 11,339 Class A Preferred shares and 100,924 common shares.

At December 31, 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 $2,249,000 at December 31, 2014.

In the event of a liquidation, dissolution and winding up of the Company, and subject to the liquidation rights and privileges of our Class C Preferred shareholders, 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 $2,249,000 and $2,019,000 at December 31, 2014 and 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 at a rate of 1 share of Class A Preferred for each $4.00 of dividends.

(b)

Class B Preferred Stock

We have authorized the issuance of up to 300,000 Class B Non-Voting, Cumulative Convertible Preferred Shares to fund the business operations of Iso-Torque Corporation, an entity incorporated to separately commercialize the Company’s IsoTorque differential technology.

Each Class B Preferred Share is convertible after a one year holding period, at the holder’s election, into one share of our common stock or one share of the common stock of Iso-Torque Corporation. The conversion rate is subject to adjustment in the event of the issuance of the company’s or Iso-Torque Corporation’s common stock as a dividend or distribution and in the case of the subdivision or combination of such common stock. The Class B Preferred has no voting rights, except with respect to matters directly impacting upon the rights and privileges accorded to such Class.

Subject to the dividend rights and privileges of our Class A Preferred, the holders of the Class B Preferred are entitled to receive cumulative dividends in the amount of $.50 per share of Class B Preferred for each annual dividend period.

Dividends payable on the Class B Preferred will be paid in cash out of any funds legally available for the payment of dividends or, in the discretion of the board, will be paid in Class B Preferred at a rate of 1 share of Class B Preferred for each $5.00 of dividends.

If dividends are paid in shares of Class B Preferred, such dividend shares are not entitled to accumulate additional dividends and themselves may be converted into the common stock of the Company on a one for one basis. Holders of Class B Preferred are permitted to request that dividends payable in Class B Preferred be immediately converted into shares of our common stock.

Accumulated and unpaid dividends on the Class B Preferred will not bear interest. Class B Preferred shares are also entitled to participate pro rata in dividends declared and/or distributions made with respect to all classes of our outstanding equity.

We may, in the absolute discretion of our board, redeem at any time and from time to time from any source of funds legally available any and all of the outstanding Class B Preferred at the redemption price of $5.00 per Class B Preferred, plus all unpaid accumulated dividends payable with respect to each Class B Preferred Share.

Cumulatively through December 31, 2014, we have sold an aggregate 97,500 Class B Preferred in a number of private placements for proceeds of approximately $487,500. No Class B Preferred shares were sold during the years ended December 31, 2014 and 2013.

Class B Preferred shareholders have converted an aggregate 30,000 Class B Preferred into our common stock (on a one to one basis) through December 31, 2014.

Through December 31, 2014, no Class B Preferred shares have been issued to converting Class B Preferred shareholders as a dividend.

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. For the years ended December 31, 2014 and 2013, we settled 0 Class B Preferred dividends. Cumulatively through December 31, 2014, we have issued 35,431 restricted common shares in payment of Class B dividends amounting to approximately $51,000.

At December 31, 2014, dividends payable upon the conversion of 67,500 outstanding shares of Class B Preferred amounted to approximately $319,000. In the event of a liquidation, dissolution and winding up of the Company, and subject to the liquidation rights and privileges of our Class C Preferred shareholders and our Class A Preferred shareholders, 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 $319,000 and $285,000 at December 31, 2014 and 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

We have authorized and issued 16,250,000 shares of Series C Voting Convertible Preferred Stock.

Each Series C Preferred share is convertible, at the holder’s election, into one share of our common stock. 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.

The Series C Preferred shares have a liquidation preference at their stated value per share of $0.40 that is senior to our common stock, and the Company’s 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.

The Series C Preferred shares have no right to receive dividends and have no redemption right. The Series C Preferred shares vote with the common stock on an as-converted basis.

Cumulatively through December 31, 2014, Series C Preferred shareholders have converted 0 shares of Series C Preferred into common stock. At December 31, 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 December 31, 2014 and 2013.

(d)

Series C-2Preferred Stock

In March 2014, the board of directors authorized, and Class A Preferred, Class B Preferred and Series C Preferred shareholders approved, a 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.

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 year ended December 31, 2014 as an adjustment to arrive at the net loss attributable to common stockholders.

The Series C-2 Preferred Shares 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.

For the twelve month period ended December 31, 2014, Series C-2 Preferred shareholders converted 0 shares of Series C-2 Preferred into common stock. At December 31, 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 December 31, 2014.

[3] Stock Options

(a)

1998 Stock Option Plan

In 1998, shareholders approved the 1998 Stock Option Plan (the “1998 Plan”) which provided for the grant of up to 2,000,000 common stock options. 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 in 2008. Consequently, no additional stock options have been granted under the 1998 Plan, although outstanding options remain available for exercise in accordance with their terms. No options were granted or exercised under the 1998 Plan during the years ended December 31, 2014 and 2013. In 2014 and 2013, 0 and 441,848 options, respectively, that had previously been granted under the 1998 Plan, expired by their terms.

Through December 31, 2014, a total of 1,823,895 stock options had been granted under the 1998 Plan, no stock options had been exercised, and 1,723,895 stock options have expired. As of December 31, 2014, there were 100,000 outstanding stock options under the 1998 Plan, all of which were fully vested.

(b)

2011 Stock Option Plan

In 2011, shareholders approved the 2011 Stock Option Plan (the “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 stock options and incentive stock options.

Non-qualified stock options may be granted to our officers, directors, employees and outside consultants. Incentive stock options may be granted only to our employees, including officers and directors who are also employees. In the case of non-qualified stock 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 stock 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 stock option granted to an employee who owns more than 10% of our stock may not be greater than five years.

During 2013, we granted an incentive stock option to an existing employee to acquire 25,000 common shares at an exercise price of $.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.

Also in 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 $.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 2014, we granted incentive stock options to new and existing employees to acquire a total of 21,000 common shares at exercise prices ranging from $.20 to $.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 date of grant.

Also in 2014, we granted incentive stock options to several employees to acquire a total of 200,000 common shares at an exercise price of $.22 per share, exercisable for 10 years. The options will fully vest upon the first day the closing trading price of the common stock of the Company shall be $10.00 or greater.

For the years ended December 31, 2014 and 2013, we granted 221,000 and 125,000 stock options under the 2011 Plan, and no options expired or were exercised. As of December 31, 2014, there were 1,278,000 stock options outstanding under the 2011 Plan, 775,000 of which were vested. At December 31, 2014, there were 1,722,000 options remaining available for future grant under the 2011 Plan.

For the years ended December 31, 2014 and 2013, we recorded compensation expense of ($67,000) and $234,000, respectively, related to the 2011 Stock Option Plan. The credit in 2014 resulted from the transition of one of our board members from active status to an advisory role and employee departures resulting in the reversal of expense related to the forfeiture of unvested options.

(c)

Non-Plan Options

On occasion, we have granted non-qualified stock options to certain officers, directors and employees that have been outside of established Company Stock Option Plans. All such option grants have been authorized by shareholder approval.

The expense recognized for options that are granted to consultants (i.e., non-employees) reflect fair value, based on updated valuation assumptions using the Black-Scholes valuation model at each measurement period. Such expense is apportioned over the requisite service period of the consultant, which is concurrent with the vesting dates of the various tranches.

As of December 31, 2014, there were a total of 6,965,000 non-plan options outstanding, of which 4,477,500 were fully vested. During the twelve-month periods ended December 31, 2014 and 2013, 337,500 and 400,000 non-plan stock options, respectively, became vested. During the twelve-month periods ended December 31, 2014 and 2013, 98,336 and 98,332 non-plan stock options, respectively, were cancelled. No non-plan stock options were exercised in 2014 or 2013.

For the years ended December 31, 2014 and 2013, we recorded compensation expense of $277,000 and $401,000, respectively, related to the non-plan options.

(d)

Summary

For the years ended December 31, 2014 and 2013, compensation cost related to all stock options amounted to $210,000 and $635,000, respectively. As of December 31, 2014, there was approximately $229,000 of total unrecognized compensation costs related to outstanding stock options, which are expected to be recognized over a weighted average 1.3 years.

The weighted average grant date fair value of all stock options granted during the years ended December 31, 2014 and 2013 was $.18 and $.34, respectively. The total grant date fair value of all stock options vested during the years ended December 31, 2014 and 2013 was approximately $776,000 and $808,000, respectively.

The fair value of each option granted was estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted average assumptions:

2014

2013

Expected Term (years)

9.6

6.2

Expected forfeiture rate

0

%

0

%

Risk-free rate

2.2

%

1.8

%

Volatility

80.9

%

133.2

%

Dividend yield

0

%

0

%

Included in the 2014 assumptions above is the impact of 200,000 stock options that were granted to several employees under the 2011 Plan that will vest based on certain market conditions, specifically whereby the options will fully vest upon the first day the closing trading price of the common stock of the Company shall be $10.00 or greater. We considered using a lattice model to value these particular options, but concluded that the Black-Scholes option-pricing model was sufficient and not materially different than the results we would have obtained using the lattice model.

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 life 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 years ended December 31, 2014 and 2013:

Weighted

Average

Average

Remaining

Aggregate

Exercise

Contractual

Intrinsic

Shares

Price

Term (years)

Value

Outstanding at January 1, 2013

8,885,516

(A)

$

0.94

Granted

125,000

0.38

Exercised

0

0

Canceled or expired

(540,180

)

4.75

Outstanding at January 1, 2014

8,470,336

(A)

$

0.69

Granted

221,000

0.23

Exercised

0

0

Canceled or expired

(348,336

)

0.84

Outstanding at December 31, 2014

8,343,000

(A)

$

0.63

6

$

0

Exercisable at December 31, 2013

4,884,082

$

0.8

Exercisable at December 31, 2014

5,352,500

$

0.73

5.8

$

0

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 these newer options vest on a one-to-one basis. 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. Again during 2014, 135,004 of these options vested, and 98,336 previously issued options and 36,668 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of December 31, 2014, there are 0 options of the 2011 options remaining to vest.

As of December 31, 2014, the exercise prices of all outstanding stock options ranged from $.20 per share to $5.00 per share. As of December 31, 2014, the exercise prices of all vested stock options ranged from $.36 per share to $5.00 per share.

[4] Warrants

The following summarizes the activity of our outstanding warrants for the years ended December 31, 2014 and 2013:

Weighted

Weighted

Average

Average

Remaining

Aggregate

Exercise

Contractual

Intrinsic

Shares

Price

Term

Value

Outstanding at January 1, 2013

3,430,084

$

2.12

(A)

Granted

0

0

Exercised

0

0

Canceled or expired

(36,666

)

(D)

5

Outstanding at January 1, 2014

3,393,418

$

2.06

(A)

Granted

0

0

Exercised

0

0

Canceled or expired

(36,668

)

(D)

5

Outstanding at December 31, 2014

3,356,750

$

1.99

(A)

5.6 (B)

$

77,000

Exercisable at December 31, 2013

2,768,418

$

2.63

Exercisable at December 31, 2014

2,731,750

$

2.55

5.6 (C)

$

77,000

(A)

The weighted average exercise price for warrants outstanding as of December 31, 2014, January 1, 2014 and 2013 excludes 1,750,000 warrants in each period with no determined exercise price.

(B)

The weighted average remaining contractual term for warrants outstanding as of December 31, 2014 excludes 743,500 warrants with no expiration date.

(C)

The weighted average remaining contractual term for warrants exercisable as of December 31, 2014 excludes 118,500 warrants with no expiration date.

(D)

In 2011, a total of 110,000 stock options were granted to an engineer to replace warrants previously granted to that individual. The previously issued warrants will expire as these newer options vest on a one-to-one basis. During 2013, 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. Again during 2014, 36,668 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of December 31, 2014, there are 0 warrants remaining to be cancelled in conjunction with the replacement stock option granted in 2011. (See Note H [3]d.)

Note_9_Commitments_and_Other_M

Note 9 - Commitments and Other Matters	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE I — COMMITMENTS AND OTHER MATTERS
	[1] Leases
	We occupy a leased facility for our corporate headquarters building, located in Rochester, New York, which consists of both executive offices and manufacturing space. The facility is owned by a partnership, with which Asher J. Flaum, a Company director, is associated.
	In October 2014, we extended our lease for a three-year renewal term through May 31, 2018. The current rental rate is $5,687 per month ($68,244 per annum), and in June 2015 the rental rate increases to $6,256 per month ($75,070 per annum) for the remainder of the current lease term. In addition, we are required to pay a proportionate share of yearly real estate taxes and yearly common area operating costs. The lease agreement has one additional three-year renewal option with a 10% rate increase at the subsequent renewal period. (See Note C [2].)
	Rent expense for the years ended December 31, 2014 and 2013 was approximately $68,000 and $68,000, respectively. Rent payments required under the extended lease for the years ending December 31, 2015, 2016, 2017 and 2018 amount to approximately $72,000, $75,000, $75,000 and $31,000, respectively.
	[2] Employment Agreements
	In 2010, we appointed a new chief executive officer and executed a five year employment agreement pursuant to which his base compensation would be $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). In September 2014, the CEO agreed to temporarily reduce his base compensation to $25,000 per annum. Under the employment agreement, the CEO 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 CEO is entitled to participate in all employee benefit plans as are provided from time to time for senior executives. If we terminate the CEO without cause, remove him as CEO, or a change in control of the Company occurs, the CEO is entitled to three years’ severance pay, consisting of base pay and any incentive compensation.
	[3] Consulting Agreements
	In 2010, we engaged the services of a consulting firm to provide expertise with business development initiatives, strategic planning and general funding opportunities. In 2011, we modified the agreement, terminating the consulting portion of the contract while agreeing to pay the consultant a commission equal to 4% of the value received by us from third parties introduced by or through the auspices of the consultant through January 1, 2017. No commissions have been paid or accrued through December 31, 2014.
	In December 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 2014 and 2013, we recorded an expense of $0 and $1,000, respectively, for services rendered in relation to this 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. In December 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 twelve month periods ended December 31, 2014 and 2013, we recorded an expense of approximately $28,000 and $51,000, respectively, for consulting services and travel costs related to this agreement. In November 2014, we extended this consulting agreement for another year through December 31, 2015, providing for a guaranteed minimum of $1,200 per month, based on 8 hours of consulting, plus travel costs. Additional hours above this minimum in 2015 will be billed at a rate of $150 per hour.
	[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 agreed to pay us to manufacture a number of prototypes of our IsoTorque® differential for one of BAIC’s anticipated future car models. We agreed to 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. In December 2014, we recorded an uncollectible reserve against the outstanding receivable balance of approximately $20,000 due to the delinquency in receiving payment from this customer.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 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 December 31, 2014). As of December 31, 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. 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 a $20,000 and $0 allowance for doubtful accounts as of December 31, 2014 and 2013, respectively, 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 $0 and $26,000 provision for excess, obsolete or slow-moving inventory as of December 31, 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)	3	–	7
	Transportation Equipment (years)		5
	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 years ended December 31, 2014 and 2013 amounted to $162,000 and $127,000, 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 years ended December 31, 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 Financial Accounting Standards Board’s (“FASB”) 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 December 31, 2014 and 2013. The carrying amount of cash and cash equivalents, 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.
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 in each of the years ended December 31, 2014 and 2013 that was charged to research and development was $88,000 and $66,000, respectively.
	Patent costs for the years ended December 31, 2014 and 2013 amounted to $130,000 and $141,000, 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. 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.
	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 December 31, 2014, there was $0 accrued interest or penalties related to uncertain tax positions.
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 December 31, 2014 and 2013, we excluded 53,605,402 and 28,705,081 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 December 31, 2014 and 2013 as the conditions for their vesting are not time-based.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	401(k) Retirement Benefit Plan: During 2014, we initiated a defined contribution 401(k) plan covering substantially all employees. Employees can contribute a portion of their salary or wages as prescribed under Section 401(k) of the Internal Revenue Code and, subject to certain limitations, we may, at management’s discretion, authorize an employer contribution based on a portion of the employees' contributions.  At the present time, we do not provide for an employer match. During 2014, we incurred administrative expenses of approximately $2,000 related to the 401(k) plan.
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.
	In August 2014, the FASB issued ASU 2014-15, ”Presentation of Financial Statements – Going Concern”, which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity will be required to provide certain disclosures if conditions of events raise substantial doubt about the entity’s ability to continue as a going concern. The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. We are currently evaluating the impact of the adoption of ASU 2014-15 on our consolidated financial statements and have not yet determined when we will adopt the standard.

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 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)	3	–	7
	Transportation Equipment (years)		5

Note_4_Inventories_Tables

Note 4 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]		December 31,		December 31,
		2014		2013
	Raw Materials	$	0	$	26,000
	Work in Process		0		0
	Finished Goods		0		0
	Total Inventories		0		26,000
	Reserve for Excess / Obsolete Inventory		0		(26,000	)
	Inventories, Net	$	0	$	0

Note_5_Income_Taxes_Tables

Note 5 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]		December 31,			December 31,
		2014			2013
	Current tax expense (benefit):
	Federal	$	0		$	0
	State		0			0
	Deferred tax expense (benefit):
	Federal		(1,955,000	)		(502,000	)
	State		677,000			(112,000	)
	Increase in valuation allowance		1,278,000			614,000
	Provision for income taxes	$	0		$	0
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]		December 31,			December 31,
		2014			2013
	Income tax benefit at the federal statutory rate	$	(885,000	)	$	(955,000	)
	State income tax expense (benefit), net of effect of federal taxes		447,000			(74,000	)
	Prior period adjustment		573,000			378,000
	Audit settlement		75,000			0
	Other		34,000			37,000
	Uncertain tax benefit release related to unrecognized tax benefits		(1,522,000	)		0
	Increase in valuation allowance		1,278,000			614,000
	Provision for income taxes	$	0		$	0
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]		2014			2013
	Deferred income tax assets:
	Net operating loss carryforwards	$	2,764,000		$	3,057,000
	Deferred startup costs		12,443,000			13,122,000
	Stock-based compensation		2,791,000			2,854,000
	Other		48,000			34,000
			18,046,000			,19,067,000
	Less: Valuation allowance		(17,521,000	)		(16,243,000	)
	Net deferred tax asset		525,000			2,824,000
	Deferred income tax liabilities:
	Tax accounting method change		(525,000	)		(1,092,000	)
	Less: Uncertain tax benefit liability		0			(1,732,000	)
	Net deferred tax assets	$	0		$	0
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]		2014			2013
	Balance as of January 1	$	1,732,000		$	1,732,000
	Additions based on tax positions related to the current year		0			0
	Additions for tax positions of prior years		75,000			0
	Reductions for tax positions of prior years		0			0
	Reductions based on enacted change in state rate		(66,000	)		0
	Settlements		(75,000	)		0
	Balance as of December 31	$	1,666,000		$	1,732,000

Note_6_Accrued_Liabilities_Tab

Note 6 - Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Schedule of Accrued Liabilities [Table Text Block]		2014		2013
	Accrued Compensation	$	29,000	$	53,000
	Accrued Payroll Taxes Payable		0		7,000
	Accrued Legal		10,000		8,000
	Other		2,000		2,000
		$	41,000	$	70,000

Note_7_Notes_Payable_Tables

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

Note_8_Stockholders_Equity_Tab

Note 8 - Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]		2014				2013
	Expected Term (years)		9.6				6.2
	Expected forfeiture rate		0	%			0	%
	Risk-free rate		2.2	%			1.8	%
	Volatility		80.9	%			133.2	%
	Dividend yield		0	%			0	%
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]							Weighted			Average
							Average			Remaining				Aggregate
							Exercise			Contractual				Intrinsic
		Shares					Price			Term (years)				Value
	Outstanding at January 1, 2013		8,885,516		(A)		$	0.94
	Granted		125,000					0.38
	Exercised		0					0
	Canceled or expired		(540,180	)				4.75
	Outstanding at January 1, 2014		8,470,336		(A)		$	0.69
	Granted		221,000					0.23
	Exercised		0					0
	Canceled or expired		(348,336	)				0.84
	Outstanding at December 31, 2014		8,343,000		(A)		$	0.63			6			$	0
	Exercisable at December 31, 2013		4,884,082				$	0.8
	Exercisable at December 31, 2014		5,352,500				$	0.73			5.8			$	0
Schedule of Share-based Compensation, Activity [Table Text Block]										Weighted
							Weighted			Average
							Average			Remaining		Aggregate
							Exercise			Contractual		Intrinsic
		Shares					Price			Term		Value
	Outstanding at January 1, 2013		3,430,084				$	2.12	(A)
	Granted		0					0
	Exercised		0					0
	Canceled or expired		(36,666	)	(D)			5
	Outstanding at January 1, 2014		3,393,418				$	2.06	(A)
	Granted		0					0
	Exercised		0					0
	Canceled or expired		(36,668	)	(D)			5
	Outstanding at December 31, 2014		3,356,750				$	1.99	(A)	5.6 (B)		$	77,000
	Exercisable at December 31, 2013		2,768,418				$	2.63
	Exercisable at December 31, 2014		2,731,750				$	2.55		5.6 (C)		$	77,000

Note_2_Summary_of_Significant_2

Note 2 - Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Allowance for Doubtful Accounts Receivable, Current	$20,000	$0
Inventory Valuation Reserves	0	26,000
Depreciation, Depletion and Amortization	162,000	127,000
Asset Impairment Charges	0	0
Research and Development Expense	1,154,000	1,296,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	53,605,402	28,705,081
Defined Contribution Plan, Administrative Expenses	2,000
General and Administrative Expense [Member] | Patents [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Research and Development Expense	130,000	141,000
General and Administrative Expense [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Depreciation	88,000
Research and Development Expense [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Depreciation		$66,000
Warrant [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	625,000	625,000
Subsidiaries [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Equity Method Investment, Ownership Percentage	56.00%

Note_2_Summary_of_Significant_3

Note 2 - Summary of Significant Accounting Policies (Details) - Property and Equipment, Estimated Useful Lives	12 Months Ended
	Dec. 31, 2014
Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful lives	3 years
Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful lives	7 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Leasehold Improvements	Lesser of useful life or lease term
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful lives	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful lives	7 years
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful lives	5 years

Note_3_Related_Party_Transacti1

Note 3 - Related Party Transactions (Details) (USD $)

12 Months Ended

7 Months Ended

19 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

24 Months Ended

6 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2015

Dec. 31, 2015

31-May-12

Apr. 30, 2012

Jun. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Apr. 30, 2014

Jun. 30, 2014

Dec. 31, 2010

Dec. 13, 2010

Dec. 31, 2012

Nov. 30, 2014

Jan. 31, 2013

Note 3 - Related Party Transactions (Details) [Line Items]

Revenues

$50,000

$0

Director [Member] | Scenario, Forecast [Member]

Note 3 - Related Party Transactions (Details) [Line Items]

Monthly Rent Payment Under Operating Lease

6,256

6,256

Annual Rent Payment Under Operating Lease

75,070

75,070

Director [Member]

Note 3 - Related Party Transactions (Details) [Line Items]

Monthly Rent Payment Under Operating Lease

5,687

Annual Rent Payment Under Operating Lease

68,244

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

200

200

Deferred Compensation Arrangement with Individual, Cash Award Granted, Amount

10,000

10,000

Deferred Compensation Arrangement with Individual, Revenue Benchmark

1,000,000

1,000,000

Professional Fees

0

1,000

A Consultant [Member]

Note 3 - Related Party Transactions (Details) [Line Items]

Professional Fees

1,000

KBE Inc [Member]

Note 3 - Related Party Transactions (Details) [Line Items]

Related Party Transaction, Expenses from Transactions with Related Party

162,500

Debt Instrument, Periodic Payment

6,800

Debt Instrument, Payment Terms

5%

Debt Instrument, Face Amount

154,000

Interest Expense, Related Party

27,000

0

3,000

Supplies Expense

5,700

Due to Related Parties

2,000

SCIRE Corporation [Member] | Scenario, Forecast [Member] | Minimum [Member]

Note 3 - Related Party Transactions (Details) [Line Items]

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

150

150

SCIRE Corporation [Member] | Scenario, Forecast [Member]

Note 3 - Related Party Transactions (Details) [Line Items]

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

1,200

1,200

SCIRE Corporation [Member] | Additional Hours [Member]

Note 3 - Related Party Transactions (Details) [Line Items]

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

125

150

SCIRE Corporation [Member]

Note 3 - Related Party Transactions (Details) [Line Items]

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

2,000

3,840

1,200

3,840

Related Party Transaction, Expenses from Transactions with Related Party

28,000

51,000

Board Member [Member] | IsoTorque Differential [Member]

Note 3 - Related Party Transactions (Details) [Line Items]

Revenues

$9,000

Note_4_Inventories_Details_Inv

Note 4 - Inventories (Details) - Inventories (USD $)	Dec. 31, 2014	Dec. 31, 2013
Inventories [Abstract]
Raw Materials	$0	$26,000
Work in Process	0	0
Finished Goods	0	0
Total Inventories	0	26,000
Reserve for Excess / Obsolete Inventory	0	-26,000
Inventories, Net	$0	$0

Note_5_Income_Taxes_Details

Note 5 - Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	$7,471,000
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	6,967,000
Deferred Tax Assets, Tax Deferred Expense, Other	37,908,000
Amortization Period of Startup Costs	15 years
Excess Tax Benefits Associated with Stock Warrant Exercises	4,475,000
Change in Operating Loss Carryforwards	($222,000)

Note_5_Income_Taxes_Details_Pr

Note 5 - Income Taxes (Details) - Provision (Benefit) for Income Taxes (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Current tax expense (benefit):
Federal	$0	$0
State	0	0
Deferred tax expense (benefit):
Federal	-1,955,000	-502,000
State	677,000	-112,000
Increase in valuation allowance	1,278,000	614,000
Provision for income taxes	$0	$0

Note_5_Income_Taxes_Details_Ef

Note 5 - Income Taxes (Details) - Effective Income Tax Rate Reconciliation (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Effective Income Tax Rate Reconciliation [Abstract]
Income tax benefit at the federal statutory rate	($885,000)	($955,000)
State income tax expense (benefit), net of effect of federal taxes	447,000	-74,000
Prior period adjustment	573,000	378,000
Audit settlement	75,000	0
Other	34,000	37,000
Uncertain tax benefit release related to unrecognized tax benefits	-1,522,000	0
Increase in valuation allowance	1,278,000	614,000
Provision for income taxes	$0	$0

Note_5_Income_Taxes_Details_De

Note 5 - Income Taxes (Details) - Deferred Tax Asset (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred income tax assets:
Net operating loss carryforwards	$2,764,000	$3,057,000
Deferred startup costs	12,443,000	13,122,000
Stock-based compensation	2,791,000	2,854,000
Other	48,000	34,000
	18,046,000	19,067,000
Less: Valuation allowance	-17,521,000	-16,243,000
Net deferred tax asset	525,000	2,824,000
Deferred income tax liabilities:
Tax accounting method change	-525,000	-1,092,000
Less: Uncertain tax benefit liability	0	-1,732,000
Net deferred tax assets	$0	$0

Note_5_Income_Taxes_Details_Re

Note 5 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of Unrecognized Tax Benefits [Abstract]
Balance as of January 1	$1,732,000	$1,732,000
Additions based on tax positions related to the current year	0	0
Additions for tax positions of prior years	75,000	0
Reductions for tax positions of prior years	0	0
Reductions based on enacted change in state rate	-66,000	0
Settlements	-75,000	0
Balance as of December 31	$1,666,000	$1,732,000

Note_6_Accrued_Liabilities_Det

Note 6 - Accrued Liabilities (Details) - Accrued Liabilities (USD $)	Dec. 31, 2014	Dec. 31, 2013
Accrued Liabilities [Abstract]
Accrued Compensation	$29,000	$53,000
Accrued Payroll Taxes Payable	0	7,000
Accrued Legal	10,000	8,000
Other	2,000	2,000
	$41,000	$70,000

Note_7_Notes_Payable_Details

Note 7 - Notes Payable (Details) (USD $)	1 Months Ended
	Apr. 30, 2012	Nov. 30, 2010	Aug. 31, 2011	Aug. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Note 7 - Notes Payable (Details) [Line Items]
Capitalized Computer Software, Gross			$64,800
Notes Payable					6,000	54,000
Office Equipment [Member]
Note 7 - Notes Payable (Details) [Line Items]
Capital Lease Term		5 years
Capital Leased Assets, Gross		8,900
Capital Lease Monthly Payment		170
Notes Payable	162,500
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Face Amount	154,000
Debt Instrument, Periodic Payment	6,800
Software and Software Development Costs [Member]
Note 7 - Notes Payable (Details) [Line Items]
Debt Instrument, Interest Rate During Period			9.60%
Long Term Loan Monthly Payment			2,100
Vehicles [Member]
Note 7 - Notes Payable (Details) [Line Items]
Notes Payable				16,600
Debt Instrument, Interest Rate, Stated Percentage				10.00%
Debt Instrument, Periodic Payment				540
Capital Lease Obligations [Member]
Note 7 - Notes Payable (Details) [Line Items]
Debt Instrument, Interest Rate During Period		5.30%
Corporate Credit Card Program [Member] | JPMorgan Chase Bank, N.A. [Member]
Note 7 - Notes Payable (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$20,000

Note_7_Notes_Payable_Details_N

Note 7 - Notes Payable (Details) - Notes Payable (USD $)	Dec. 31, 2014		Dec. 31, 2013
Note 7 - Notes Payable (Details) - Notes Payable [Line Items]
Long-Term Notes Payable	$6,000		$54,000
Copy Machine [Member]
Note 7 - Notes Payable (Details) - Notes Payable [Line Items]
Long-Term Notes Payable	2,000	[1]	3,000	[1]
Engineering Design Software [Member]
Note 7 - Notes Payable (Details) - Notes Payable [Line Items]
Long-Term Notes Payable	0	[2]	14,000	[2]
Test Equipment and Supplies [Member]
Note 7 - Notes Payable (Details) - Notes Payable [Line Items]
Long-Term Notes Payable	0	[3]	27,000	[3]
Automobile [Member]
Note 7 - Notes Payable (Details) - Notes Payable [Line Items]
Long-Term Notes Payable	$4,000	[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 option. 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%.
[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 were approximately $2,100 with an implicit interest rate of approximately 9.6%.
[3]	In April 2012, we financed the purchase of various test equipment, office furniture, and supplies from a business that was affiliated with our former chief technology 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 were approximately $6,800.
[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.

Note_8_Stockholders_Equity_Det

Note 8 - Stockholders' Equity (Details) (USD $)	3 Months Ended	12 Months Ended				153 Months Ended		156 Months Ended		124 Months Ended		40 Months Ended		1 Months Ended	3 Months Ended		1 Months Ended	12 Months Ended		204 Months Ended
	Sep. 30, 2014	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2014		Dec. 31, 2014		Dec. 31, 2014		Dec. 31, 2014		Mar. 28, 2014	Dec. 31, 2012		Nov. 30, 2013	Dec. 31, 2011	Dec. 31, 1998	Dec. 31, 2014		Mar. 31, 2014
Note 8 - Stockholders' Equity (Details) [Line Items]
Common Stock, Shares Authorized		400,000,000		400,000,000		400,000,000		400,000,000		400,000,000		400,000,000								400,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)		$0.01		$0.01		$0.01		$0.01		$0.01		$0.01								0.01
Preferred Stock, Shares Authorized		100,000,000		100,000,000		100,000,000		100,000,000		100,000,000		100,000,000								100,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)		$0.01		$0.01		$0.01		$0.01		$0.01		$0.01								0.01
Proceeds from Issuance of Preferred Stock and Preference Stock (in Dollars)		$4,954,000		$0
Dividends, Preferred Stock (in Dollars)		264,000		264,000
Stock Issued During Period, Value, New Issues (in Dollars)		4,954,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		0		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		221,000		125,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		8,343,000	[1]	8,470,336	[1]	8,343,000	[1]	8,343,000	[1]	8,343,000	[1]	8,343,000	[1]		8,885,516	[1]				8,343,000	[1]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in Dollars per share)		$0		$0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		5 years 292 days
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)		$0.23		$0.38
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit (in Dollars per share)	$0.20
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit (in Dollars per share)		$5
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period		348,336		540,180
Allocated Share-based Compensation Expense (in Dollars)		210,000		635,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)		229,000				229,000		229,000		229,000		229,000								229,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		1 year 109 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)		$0.18
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value (in Dollars)		776,000		808,000
Warrants Without Expiration Date Outstanding		743,500				743,500		743,500		743,500		743,500								743,500
Warrants Without Expiration Date Exercisable		118,500				118,500		118,500		118,500		118,500								118,500
Preferred Class A [Member] | Convertible Preferred Stock [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Preferred Stock Dividends, Shares		11,339
Preferred Units, Outstanding		575,762				575,762		575,762		575,762		575,762								575,762
Preferred Class A [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Preferred Stock, Shares Authorized		3,300,000		3,300,000		3,300,000		3,300,000		3,300,000		3,300,000								3,300,000
Preferred Stock, Per Share Amounts of Preferred Dividends in Arrears (in Dollars per share)		$0.40
Preferred Stock, Redemption Price Per Share (in Dollars per share)		$4				$4		$4		$4		$4								4
Stock Issued During Period, Shares, New Issues		0		0				765,512
Proceeds from Issuance of Preferred Stock and Preference Stock (in Dollars)								3,062,000
Conversion of Stock, Shares Converted		0		0		189,750
Convertible Preferred Stock, Shares Issued upon Conversion		1				1		1		1		1								1
Preferred Stock Dividends, Shares		0		0		11,339
Dividends, Preferred Stock (in Dollars)						242,000
Common Stock Dividends, Shares						100,924
Preferred Stock, Shares Outstanding		587,101		587,101		587,101		587,101		587,101		587,101								587,101
Preferred Stock, Liquidation Preference, Value (in Dollars)		2,249,000		2,019,000		2,249,000		2,249,000		2,249,000		2,249,000								2,249,000
Preferred Stock, Liquidation Preference Per Share (in Dollars per share)		$4				$4		$4		$4		$4								4
Preferred Stock, Shares Issued		587,101		587,101		587,101		587,101		587,101		587,101								587,101
Convertible Preferred Stock [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Dividends Payable (in Dollars)		2,249,000				2,249,000		2,249,000		2,249,000		2,249,000								2,249,000
Preferred Class B [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Preferred Stock, Shares Authorized		300,000		300,000		300,000		300,000		300,000		300,000								300,000
Preferred Stock, Per Share Amounts of Preferred Dividends in Arrears (in Dollars per share)		$0.50
Preferred Stock, Redemption Price Per Share (in Dollars per share)		$5				$5		$5		$5		$5								5
Stock Issued During Period, Shares, New Issues		0		0						97,500
Proceeds from Issuance of Preferred Stock and Preference Stock (in Dollars)										487,500
Conversion of Stock, Shares Converted										30,000
Convertible Preferred Stock, Shares Issued upon Conversion		1				1		1		1		1								1
Preferred Stock Dividends, Shares		0		0
Dividends, Preferred Stock (in Dollars)										51,000
Common Stock Dividends, Shares										35,431
Preferred Stock, Shares Outstanding		67,500		67,500		67,500		67,500		67,500		67,500								67,500
Dividends Payable (in Dollars)		319,000				319,000		319,000		319,000		319,000								319,000
Preferred Stock, Liquidation Preference, Value (in Dollars)		319,000		285,000		319,000		319,000		319,000		319,000								319,000
Preferred Stock, Liquidation Preference Per Share (in Dollars per share)		$5				$5		$5		$5		$5								5
Preferred Stock, Shares Issued		67,500		67,500		67,500		67,500		67,500		67,500								67,500
Preferred Class C [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Preferred Stock, Shares Authorized		16,250,000		16,250,000		16,250,000		16,250,000		16,250,000		16,250,000								16,250,000
Convertible Preferred Stock, Shares Issued upon Conversion		1				1		1		1		1								1
Preferred Stock, Shares Outstanding		16,250,000		16,250,000		16,250,000		16,250,000		16,250,000		16,250,000								16,250,000
Preferred Stock, Liquidation Preference, Value (in Dollars)		6,500,000		6,500,000		6,500,000		6,500,000		6,500,000		6,500,000								6,500,000
Preferred Stock, Liquidation Preference Per Share (in Dollars per share)		$0.40				$0.40		$0.40		$0.40		$0.40								0.4
Preferred Stock, Shares Issued		16,250,000		16,250,000		16,250,000		16,250,000		16,250,000		16,250,000								16,250,000
Stock Issued During Period, Shares, Conversion of Convertible Securities												0
Series C-2 Preferred Stock [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Preferred Stock, Shares Authorized																						25,000,000
Stock Issued During Period, Shares, New Issues														25,000,000
Conversion of Stock, Shares Converted		0
Convertible Preferred Stock, Shares Issued upon Conversion		1				1		1		1		1								1
Preferred Stock, Shares Outstanding		25,000,000				25,000,000		25,000,000		25,000,000		25,000,000								25,000,000
Preferred Stock, Liquidation Preference, Value (in Dollars)		5,000,000				5,000,000		5,000,000		5,000,000		5,000,000								5,000,000
Preferred Stock, Liquidation Preference Per Share (in Dollars per share)		$0.20				$0.20		$0.20		$0.20		$0.20								0.2
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
Debt Instrument, Convertible, Beneficial Conversion Feature (in Dollars)		4,250,000
Warrants, No Determined Exercise Price [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Warrants and Rights Outstanding (in Dollars)		1,750,000				1,750,000		1,750,000		1,750,000		1,750,000								1,750,000
Previous Issuance [Member] | Replacement Options [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Expirations		36,668													36,666
Warrant [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		0		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		0		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		3,356,750		3,393,418		3,356,750		3,356,750		3,356,750		3,356,750			3,430,084					3,356,750
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in Dollars per share)		$0		$0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		minus 5 years 219 days	[2]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)		$0		$0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period		36,668	[3]	36,666	[3]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period		36,668		36,666
Stock Option Plan 1998 [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				0
Incentive Stock Options [Member] | Certain Employees [Member] | Stock Option Plan 2011 [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		-200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		10 years
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)		$0.22
Incentive Stock Options [Member] | Stock Option Plan 2011 [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		4 years		4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		21,000		25,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in Dollars per share)				$0.45
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		10 years		10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		25.00%		25.00%
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit (in Dollars per share)		$0.20
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit (in Dollars per share)		$0.40
Non-Qualified Stock Options [Member] | Stock Option Plan 2011 [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term				10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				25.00%
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)																	$0.36
Stock Option Plan 2011 [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		221,000
Non-Plan Options [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		0		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		4,477,500				4,477,500		4,477,500		4,477,500		4,477,500								4,477,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period		98,336		98,332
Allocated Share-based Compensation Expense (in Dollars)		277,000		401,000
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number		6,965,000				6,965,000		6,965,000		6,965,000		6,965,000								6,965,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	400,000	337,500
Replacement Options [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross																		405,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		0				0		0		0		0								0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period		135,004													134,998
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Expirations		98,336													98,332
Class of Warrant or Right, Outstanding		0				0		0		0		0								0
Vested Stock Options [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)				$0.36
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit (in Dollars per share)		$5
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)				$0.34
Engineer [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross																		110,000
Stock Option Plan 1998 [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																			2,000,000
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																			5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		0																		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		0		0																1,823,895
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period		0		441,848																1,723,895
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		100,000				100,000		100,000		100,000		100,000								100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		100,000				100,000		100,000		100,000		100,000								100,000
Stock Option Plan 2011 [Member]
Note 8 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																		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, Options, Exercises in Period		0		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				125,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		1,278,000				1,278,000		1,278,000		1,278,000		1,278,000								1,278,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		775,000				775,000		775,000		775,000		775,000								775,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period		0		0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		1,722,000				1,722,000		1,722,000		1,722,000		1,722,000								1,722,000
Allocated Share-based Compensation Expense (in Dollars)		($67,000)		$234,000
[1]	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 these newer options vest on a one-to-one basis. 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. Again during 2014, 135,004 of these options vested, and 98,336 previously issued options and 36,668 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of December 31, 2014, there are 0 options of the 2011 options remaining to vest.
[2]	The weighted average remaining contractual term for warrants exercisable as of December 31, 2014 excludes 118,500 warrants with no expiration date.
[3]	In 2011, a total of 110,000 stock options were granted to an engineer to replace warrants previously granted to that individual. The previously issued warrants will expire as these newer options vest on a one-to-one basis. During 2013, 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. Again during 2014, 36,668 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of December 31, 2014, there are 0 warrants remaining to be cancelled in conjunction with the replacement stock option granted in 2011. (See Note H [3]d.)

Note_8_Stockholders_Equity_Det1

Note 8 - Stockholders' Equity (Details) - Share-based Payment Award, Stock Options, Valuation Assumptions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]
Expected Term (years)	9 years 219 days	6 years 73 days
Expected forfeiture rate	0.00%	0.00%
Risk-free rate	2.20%	1.80%
Volatility	80.90%	133.20%
Dividend yield	0.00%	0.00%

Note_8_Stockholders_Equity_Det2

Note 8 - Stockholders' Equity (Details) - Share-based Compensation, Stock Options, Activity (USD $)	12 Months Ended
	Dec. 31, 2014		Dec. 31, 2013
Share-based Compensation, Stock Options, Activity [Abstract]
Shares	8,470,336	[1]	8,885,516	[1]
Weighted average exercise price	$0.69		$0.94
Shares, granted	221,000		125,000
Weighted average exercise price, granted	$0.23		$0.38
Shares, exercised	0		0
Weighted average exercise price, exercised	$0		$0
Shares, canceled or expired	-348,336		-540,180
Weighted average exercise price, canceled or expired	$0.84		$4.75
Outstanding at December 31, 2014	8,343,000	[1]	8,470,336	[1]
Outstanding at December 31, 2014	$0.63		$0.69
Outstanding at December 31, 2014	6 years
Outstanding at December 31, 2014	$0
Shares, exercisable	5,352,500		4,884,082
Weighted average exercise price, exercisable	$0.73		$0.80
Weighted average remaining contractual term, exercisable	5 years 292 days
Aggregate intrinsic value, exercisable	$0
[1]	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 these newer options vest on a one-to-one basis. 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. Again during 2014, 135,004 of these options vested, and 98,336 previously issued options and 36,668 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of December 31, 2014, there are 0 options of the 2011 options remaining to vest.

Note_8_Stockholders_Equity_Det3

Note 8 - Stockholders' Equity (Details) - Outstanding Warrants Activities (USD $)	12 Months Ended
	Dec. 31, 2014		Dec. 31, 2013
Note 8 - Stockholders' Equity (Details) - Outstanding Warrants Activities [Line Items]
Shares	8,470,336	[1]	8,885,516	[1]
Weighted average exercise price	$0.69		$0.94
Shares, grated	221,000		125,000
Weighted average exercise price, granted	$0.23		$0.38
Shares, exercised	0		0
Weighted average exercise price, exercised	$0		$0
Shares, canceled or expired	-348,336		-540,180
Weighted average exercise price, canceled or expired	$0.84		$4.75
Outstanding at December 31, 2014	8,343,000	[1]	8,470,336	[1]
Outstanding at December 31, 2014	$0.63		$0.69
Shares, exercisable	5,352,500		4,884,082
Weighted average exercise price, exercisable	$0.73		$0.80
Weighted average remaining contractual term, exercisable	5 years 292 days
Aggregate intrinsic value, exercisable	$0
Warrant [Member]
Note 8 - Stockholders' Equity (Details) - Outstanding Warrants Activities [Line Items]
Shares	3,393,418		3,430,084
Weighted average exercise price	$2.06	[2]	$2.12	[2]
Shares, grated	0		0
Weighted average exercise price, granted	$0		$0
Shares, exercised	0		0
Weighted average exercise price, exercised	$0		$0
Shares, canceled or expired	-36,668	[3]	-36,666	[3]
Weighted average exercise price, canceled or expired	$5		$5
Outstanding at December 31, 2014	3,356,750		3,393,418
Outstanding at December 31, 2014	$1.99	[2]	$2.06	[2]
Outstanding at December 31, 2014	minus 5 years 219 days	[4]
Outstanding at December 31, 2014	77,000
Shares, exercisable	2,731,750		2,768,418
Weighted average exercise price, exercisable	$2.55		$2.63
Weighted average remaining contractual term, exercisable	minus 5 years 219 days	[5]
Aggregate intrinsic value, exercisable	$77,000
[1]	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 these newer options vest on a one-to-one basis. 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. Again during 2014, 135,004 of these options vested, and 98,336 previously issued options and 36,668 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of December 31, 2014, there are 0 options of the 2011 options remaining to vest.
[2]	The weighted average exercise price for warrants outstanding as of December 31, 2014, January 1, 2014 and 2013 excludes 1,750,000 warrants in each period with no determined exercise price.
[3]	In 2011, a total of 110,000 stock options were granted to an engineer to replace warrants previously granted to that individual. The previously issued warrants will expire as these newer options vest on a one-to-one basis. During 2013, 36,666 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. Again during 2014, 36,668 previously issued warrants were cancelled concurrently in conjunction with the vesting of the 2011 options. As of December 31, 2014, there are 0 warrants remaining to be cancelled in conjunction with the replacement stock option granted in 2011. (See Note H [3]d.)
[4]	The weighted average remaining contractual term for warrants outstanding as of December 31, 2014 excludes 743,500 warrants with no expiration date.
[5]	The weighted average remaining contractual term for warrants exercisable as of December 31, 2014 excludes 118,500 warrants with no expiration date.

Note_9_Commitments_and_Other_M1

Note 9 - Commitments and Other Matters (Details) (USD $)	12 Months Ended		7 Months Ended	19 Months Ended	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2010	Dec. 31, 2011	Dec. 13, 2010	Nov. 30, 2014	Jan. 31, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2014
Note 9 - Commitments and Other Matters (Details) [Line Items]
Operating Leases, Rent Expense	$68,000	$68,000
Operating Leases, Future Minimum Payments Due, Next Twelve Months	72,000				72,000
Operating Leases, Future Minimum Payments, Due in Two Years	75,000				75,000
Operating Leases, Future Minimum Payments, Due in Three Years	75,000				75,000
Operating Leases, Future Minimum Payments, Due in Four Years	31,000				31,000
Revenues	50,000	0
Cost of Goods Sold	92,000	0
Director [Member] | Scenario, Forecast [Member]
Note 9 - Commitments and Other Matters (Details) [Line Items]
Monthly Rent Payment Under Operating Lease			6,256	6,256
Annual Rent Payment Under Operating Lease			75,070	75,070
Director [Member]
Note 9 - Commitments and Other Matters (Details) [Line Items]
Monthly Rent Payment Under Operating Lease	5,687
Annual Rent Payment Under Operating Lease	68,244
Related Pary Transaction, Expenses from Transactions with Related Party, Rate (in Dollars per Hour)							200		200
Deferred Compensation Arrangement with Individual, Cash Award Granted, Amount							10,000		10,000
Deferred Compensation Arrangement with Individual, Revenue Benchmark							1,000,000		1,000,000
Professional Fees	0	1,000
SCIRE Corporation [Member] | Scenario, Forecast [Member]
Note 9 - Commitments and Other Matters (Details) [Line Items]
Related Pary Transaction, Expenses from Transactions with Related Party, Rate (in Dollars per Hour)			1,200	1,200
SCIRE Corporation [Member] | Additional Hours [Member]
Note 9 - Commitments and Other Matters (Details) [Line Items]
Related Pary Transaction, Expenses from Transactions with Related Party, Rate (in Dollars per Hour)	125				125					150
SCIRE Corporation [Member]
Note 9 - Commitments and Other Matters (Details) [Line Items]
Related Pary Transaction, Expenses from Transactions with Related Party, Rate (in Dollars per Hour)		2,000								1,200	3,840	3,840
Related Party Transaction, Expenses from Transactions with Related Party	28,000	51,000
BAIC [Member]
Note 9 - Commitments and Other Matters (Details) [Line Items]
Customer Advances and Deposits													20,000
Total Value of Development Project													39,000
Revenues						39,000
Cost of Goods Sold						50,000
Increase (Decrease) in Accounts Receivable					-20,000
EBITDA Benchmark [Member] | Chief Executive Officer [Member]
Note 9 - Commitments and Other Matters (Details) [Line Items]
Officers' Compensation, Agreement, Base Rate (in Dollars per Year)							200,000
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Extraordinary Items, Noncontrolling Interests, Net							$300,000
Chief Executive Officer [Member]
Note 9 - Commitments and Other Matters (Details) [Line Items]
Officers' Compensation, Agreement, Base Rate (in Dollars per Year)							50,000							25,000
Business Plan Consultant [Member]
Note 9 - Commitments and Other Matters (Details) [Line Items]
Sales Commission Rate								4.00%